ARTICLE | doi:10.20944/preprints201807.0186.v1
Subject: Arts & Humanities, Other Keywords: audit quality; previous working relationship; audit and audit cycle
Online: 11 July 2018 (03:37:49 CEST)
This study evaluates literature on the wheel of audit partners in Chinese companies and institutions by examining the impact of relationships before and after the rotation between the input and output partners. We consider the partners in the rotation before the rotation, before the work relationship. We find two different results from the previous working relationships: (a) increasing the likelihood of the outgoing partners after the cooling period, and (b) reducing the quality of the audit and lower accounting after the rotation. These findings ask whether the rotational partners are truly independent of the working relationships.
ARTICLE | doi:10.20944/preprints201801.0231.v1
Subject: Engineering, Other Keywords: Data mining; Association rules; Previous Cause; Type of Accident; Overexertion
Online: 24 January 2018 (19:40:52 CET)
An analysis of workplace accidents in the mining sector has been done using the database from the Spanish administration between the period 2005-2015 and applying data mining techniques. Data has been processed by means of the software Weka. Two scenarios were chosen regarding the accidents database, surface and underground mining. The most important variables involved in occupation accidents and their association rules have been determined. These rules are formed by several predictor variables that cause an accident, defining its characteristics and context. This study exposes the 20 most important association rules of the sector, either surface or underground mining, based on statistical confidence levels of each rule obtained by Weka. The outcomes display the most typical immediate causes with the percentage of accident basis of each association rule. The most typical immediate cause is body movement with physical effort or overexertion and type of accident is physical effort or overexertion. On the other hand, the second most important immediate cause and type of accident change in both scenarios. Data mining techniques have been proved as a very powerful tool to find out the root of the accidents, apply corrective measures and verify their effectiveness, either for public or private companies.