scholarly journals IDENTIFYING KEY FACTORS FOR ADOPTING ARTIFICIAL INTELLIGENCE-ENABLED AUDITING TECHNIQUES BY JOINT UTILIZATION OF FUZZY-ROUGH SET THEORY AND MRDM TECHNIQUE

2020 ◽  
Vol 0 (0) ◽  
pp. 1-34
Author(s):  
Kuang-Hua Hu ◽  
Fu-Hsiang Chen ◽  
Ming-Fu Hsu ◽  
Gwo-Hshiung Tzeng
Keyword(s):  
Artificial Intelligence ◽  
Decision Making ◽  
Set Theory ◽  
Rough Set ◽  
Audit Quality ◽  
Rough Set Theory ◽  
Decision Makers ◽  
Fuzzy Rough Set ◽  
Rule Based ◽  
Cpa Firms

In today’s big-data era, enterprises are able to generate complex and non-structured information that could cause considerable challenges for CPA firms in data analysis and to issue improper audited reports within the required period. Artificial intelligence (AI)-enabled auditing technology not only facilitates accurate and comprehensive auditing for CPA firms, but is also a major breakthrough in auditing’s new environment. Applications of an AI-enabled auditing technique in external auditing can add to auditing efficiency, increase financial reporting accountability, ensure audit quality, and assist decision-makers in making reliable decisions. Strategies related to the adoption of an AI-enabled auditing technique by CPA firms cover the classical multiple criteria decision-making (MCDM) task (i.e., several perspectives/criteria must be considered). To address this critical task, the present study proposes a fusion multiple rule-based decision making (MRDM) model that integrates rule-based technique (i.e., the fuzzy rough set theory (FRST) with ant colony optimization (ACO)) into MCDM techniques that can assist decision makers in selecting the best methods necessary to achieve the aspired goals of audit success. We also consider potential implications for articulating suitable strategies that can improve the adoption of AI-enabled auditing techniques and that target continuous improvement and sustainable development.

An approach to evaluation of emergency plans for unconventional emergency events based on soft fuzzy rough set

Kybernetes ◽  
2016 ◽  
Vol 45 (3) ◽  
pp. 461-473 ◽  
Author(s):  
Sun Bingzhen ◽  
Ma Weimin
Keyword(s):  
Decision Making ◽  
Emergency Management ◽  
Set Theory ◽  
Rough Set ◽  
Rough Set Theory ◽  
Management Decision ◽  
Fuzzy Rough Set ◽  
Emergency Plans ◽  
Content Type ◽  
Emergency Events

Purpose – The purpose of this paper is to present a new method for evaluation of emergency plans for unconventional emergency events by using the soft fuzzy rough set theory and methodology. Design/methodology/approach – In response to the problems of insufficient risk identification, incomplete and inaccurate data and different preference of decision makers, a new model for emergency plan evaluation is established by combining soft set theory with classical fuzzy rough set theory. Moreover, by combining the TOPSIS method with soft fuzzy rough set theory, the score value of the soft fuzzy lower and upper approximation is defined for the optimal object and the worst object. Finally, emergency plans are comprehensively evaluated according to the soft close degree of the soft fuzzy rough set theory. Findings – This paper presents a new perspective on emergency management decision making in unconventional emergency events. Also, the paper provides an effective model for evaluating emergency plans for unconventional events. Originality/value – The paper contributes to decision making in emergency management of unconventional emergency events. The model is useful for dealing with decision making with uncertain information.

Applied Rough Set Logics for Multi-Criteria Decision Analysis in Stock Index Volatility Projection

2011 ◽  
Vol 14 (04) ◽  
pp. 715-735
Author(s):  
Wen-Rong Jerry Ho
Keyword(s):  
Decision Making ◽  
Set Theory ◽  
Rough Set ◽  
Rough Set Theory ◽  
Decision Rules ◽  
Multiple Criteria Decision Making ◽  
Stock Index ◽  
Rule Based ◽  
Set Up ◽  
Decision Making Model

The main purpose of this paper is to advocate a rule-based forecasting technique for anticipating stock index volatility. This paper intends to set up a stock index indicators projection prototype by using a multiple criteria decision making model consisting of the cluster analysis (CA) technique and Rough Set Theory (RST) to select the important attributes and forecast TSEC Capitalization Weighted Stock Index. The projection prototype was then released to forecast the stock index in the first half of 2009 with an accuracy of 66.67%. The results point out that the decision rules were authenticated to employ in forecasting the stock index volatility appropriately.

scholarly journals The Use of Artificial Intelligence Methods to Assess the Effectiveness of Lean Maintenance Concept Implementation in Manufacturing Enterprises

2020 ◽  
Vol 10 (21) ◽  
pp. 7922
Author(s):  
Katarzyna Antosz ◽  
Lukasz Pasko ◽  
Arkadiusz Gola
Keyword(s):  
Artificial Intelligence ◽  
Decision Making ◽  
Decision Trees ◽  
Set Theory ◽  
Rough Set ◽  
Intelligent Systems ◽  
High Efficiency ◽  
Rough Set Theory ◽  
Conservation Strategy ◽  
Artificial Intelligence Methods

The increase in the performance and effectiveness of maintenance processes is a continuous aim of production enterprises. The elimination of unexpected failures, which generate excessive costs and production losses, is emphasized. The elements that influence the efficiency of maintenance are not only the choice of an appropriate conservation strategy but also the use of appropriate methods and tools to support the decision-making process in this area. The research problem, which was considered in the paper, is an insufficient means of assessing the degree of the implementation of lean maintenance. This problem results in not only the possibility of achieving high efficiency of the exploited machines, but, foremost, it influences a decision process and the formulation of maintenance policy of an enterprise. The purpose of this paper is to present the possibility of using intelligent systems to support decision-making processes in the implementation of the lean maintenance concept, which allows the increase in the operational efficiency of the company’s technical infrastructure. In particular, artificial intelligence methods were used to search for relationships between specific activities carried out under the implementation of lean maintenance and the results obtained. Decision trees and rough set theory were used for the analysis. The decision trees were made for the average value of the overall equipment effectiveness (OEE) indicator. The rough set theory was used to assess the degree of utilization of the lean maintenance strategy. Decision rules were generated based on the proposed algorithms, using RSES software, and their correctness was assessed.

Decision Making by Using Intuitionistic Fuzzy Rough Set

2017 ◽  
pp. 268-286
Author(s):  
T. K. Das
Keyword(s):  
Decision Making ◽  
Fuzzy Sets ◽  
Set Theory ◽  
Rough Set ◽  
Rough Set Theory ◽  
Intuitionistic Fuzzy Sets ◽  
Soft Sets ◽  
Fuzzy Rough Set ◽  
Intuitionistic Fuzzy ◽  
Intelligent Technique

This chapter begins with a brief introduction of the theory of rough set. Rough set is an intelligent technique for handling uncertainty aspect in the data. This theory has been hybridized by combining with many other mathematical theories. In recent years, much decision making on rough set theory has been extended by embedding the ideas of fuzzy sets, intuitionistic fuzzy sets and soft sets. In this chapter, the notions of fuzzy rough set and intuitionistic fuzzy rough (IFR) sets are defined, and its properties are studied. Thereafter rough set on two universal sets has been studied. In addition, intuitionistic fuzzy rough set on two universal sets has been extensively studied. Furthermore, we would like to give an application, which shows that intuitionistic fuzzy rough set on two universal sets can be successfully applied to decision making problems.

A User-Centered Medical Device Design Decision Making Approach Using Hybrid Rough Cooperative Game Model

2021 ◽  
Author(s):  
Liting Jing ◽  
Junfeng Ma
Keyword(s):  
Decision Making ◽  
Medical Device ◽  
Set Theory ◽  
Cooperative Game ◽  
Rough Set ◽  
Rough Set Theory ◽  
Design Decision ◽  
Device Design ◽  
Medical Device Design ◽  
User Centered

Abstract With the advancement of new technologies and diverse customer-centered design requirements, the medical device design decision making becomes challenge. Incorporating multiple stakeholders’ requirements into the medical device design will significantly affect the market competitiveness and performance. The classic design decision making approaches mainly focused on design criteria priority determination and conceptual schemes evaluation, which lack the capacity of reflecting the interdependence of interest among stakeholders and capturing the ambiguous influence on the overall design expectations, leading to the unreliable decision making results. In order to relax these constraints in the medical device design, this paper incorporates rough set theory with cooperative game theory model to develop a novel user-centered design decision making framework. The proposed approach is composed of three components: 1) end/professional user needs identification and classification, 2) evaluation criteria correlation diagram and scheme value matrix establishment using rough set theory; and 3) fuzzy coalition utility model development to obtain optimal desirability considering users’ conflict interests. We used a blood pressure meter case study to demonstrate and validate the proposed approach. Compared with the traditional Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) approach, the proposed approach is more robust.

Augmenting Medical Diagnosis Decisions? An Investigation into Physicians’ Decision-Making Process with Artificial Intelligence

2021 ◽  
Author(s):  
Ekaterina Jussupow ◽  
Kai Spohrer ◽  
Armin Heinzl ◽  
Joshua Gawlitza
Keyword(s):  
Artificial Intelligence ◽  
Decision Making ◽  
Medical Errors ◽  
Decision Makers ◽  
Medical Decision ◽  
Decision Making Process ◽  
Self Monitoring ◽  
Rule Based ◽  
Human Actors

Systems based on artificial intelligence (AI) increasingly support physicians in diagnostic decisions, but they are not without errors and biases. Failure to detect those may result in wrong diagnoses and medical errors. Compared with rule-based systems, however, these systems are less transparent and their errors less predictable. Thus, it is difficult, yet critical, for physicians to carefully evaluate AI advice. This study uncovers the cognitive challenges that medical decision makers face when they receive potentially incorrect advice from AI-based diagnosis systems and must decide whether to follow or reject it. In experiments with 68 novice and 12 experienced physicians, novice physicians with and without clinical experience as well as experienced radiologists made more inaccurate diagnosis decisions when provided with incorrect AI advice than without advice at all. We elicit five decision-making patterns and show that wrong diagnostic decisions often result from shortcomings in utilizing metacognitions related to decision makers’ own reasoning (self-monitoring) and metacognitions related to the AI-based system (system monitoring). As a result, physicians fall for decisions based on beliefs rather than actual data or engage in unsuitably superficial evaluation of the AI advice. Our study has implications for the training of physicians and spotlights the crucial role of human actors in compensating for AI errors.

scholarly journals Debris Flow Rule Based on Rough Set Theory Extraction from Disaster Caused by the Nagasaki Heavy Rain in July, 1982.

2002 ◽  
pp. 13-25
Author(s):  
Takeharu SATO ◽  
Yasunori KAWANO ◽  
Yoshinori ARAKI ◽  
Hirotaka NAKAYAMA ◽  
Takahisa MIZUYAMA ◽  
...  
Keyword(s):  
Debris Flow ◽  
Set Theory ◽  
Rough Set ◽  
Rough Set Theory ◽  
Heavy Rain ◽  
Flow Rule ◽  
Rule Based
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