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| 2. |
- Abay, Zelalem, 1986
(författare)
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Essays on ESG disclosure, performance and assurance
- 2022
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- In this dissertation, economic implications of ESG disclosure, performance and assurance are examined in three essays. It is evident in the recent developments that the need for a sustainable and responsible investments is beyond discussion and becoming inevitable. An integral element required to make such investments is ESG information. The role and importance of ESG, especially to investment decisions, is attracting regulators’ interest in approaching the provision of ESG information through mandatory disclosure. Moreover, credit rating agencies are showing interest into the implications of ESG to credit risks. The purpose of this thesis is, therefore, to examine the reception of the mandatory EU ESG disclosure, and to examine the potential monitoring and signaling roles of third-party ESG assurance. The overall results of the thesis are three-fold. First, in examining the perception of investors towards EU directive on mandatory ESG disclosure, essay one shows a negative stock market reaction which indicates investors’ assessment of the directive as costly. The costs may include administrative and reporting costs of complying the mandate and potential proprietary and political costs following the reporting. Second, using sample firms from EU, essay two shows a higher ESG performance for firms that assure their ESG reports than firms that do not assure ESG reports. The results confirm the signaling role of an independent third-party assurance to differentiate between ESG performances. Firms with higher ESG performance has the incentive to use third-party ESG assurance to differentiate themselves from counterparts with an inferior ESG performance, otherwise both types of firms could be pooled together. Third, in line with monitoring theory of assurance and risk mitigation role of ESG to credit risks, essay three shows a mediated role of third-party ESG assurance on credit ratings. The results shows that the third-party ESG assurance indirectly leads to a reduced credit risk transferred through an enhanced ESG performance.
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| 3. |
- Abay, Zelalem
(författare)
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The signalling role of voluntary ESG assurance
- 2022
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Ingår i: International Journal of Managerial and Financial Accounting. - : Inderscience Publishers. - 1753-6715 .- 1753-6723. ; :3, s. 265-294
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Tidskriftsartikel (refereegranskat)abstract
- The aim of this study is to examine the role of independent third-party environment, social, and governance (ESG) assurance in signalling higher ESG performance. While testing the hypothesis, a liner regression is applied using data from Thomson Reuters ESG scores and global reporting initiative database from a sample of 645 unique European firms over the period of 2012-2017. Firms with third-party assurance are found to have a significantly higher ESG performance than firms with no assurance. This study offers new evidence on the signalling value of an independent third party ESG assurance in differentiating ESG performances and confirms the incentive that high performing firms could use to separate from their counterparts with poor performance in a separating equilibrium. Copyright © 2022 Inderscience Enterprises Ltd.
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| 4. |
- Abbaspour, S., et al.
(författare)
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Real-Time and Offline Evaluation of Myoelectric Pattern Recognition for the Decoding of Hand Movements
- 2021
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Ingår i: Sensors. - : MDPI AG. - 1424-8220. ; 21:16
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Tidskriftsartikel (refereegranskat)abstract
- Pattern recognition algorithms have been widely used to map surface electromyographic signals to target movements as a source for prosthetic control. However, most investigations have been conducted offline by performing the analysis on pre-recorded datasets. While real-time data analysis (i.e., classification when new data becomes available, with limits on latency under 200-300 milliseconds) plays an important role in the control of prosthetics, less knowledge has been gained with respect to real-time performance. Recent literature has underscored the differences between offline classification accuracy, the most common performance metric, and the usability of upper limb prostheses. Therefore, a comparative offline and real-time performance analysis between common algorithms had yet to be performed. In this study, we investigated the offline and real-time performance of nine different classification algorithms, decoding ten individual hand and wrist movements. Surface myoelectric signals were recorded from fifteen able-bodied subjects while performing the ten movements. The offline decoding demonstrated that linear discriminant analysis (LDA) and maximum likelihood estimation (MLE) significantly (p < 0.05) outperformed other classifiers, with an average classification accuracy of above 97%. On the other hand, the real-time investigation revealed that, in addition to the LDA and MLE, multilayer perceptron also outperformed the other algorithms and achieved a classification accuracy and completion rate of above 68% and 69%, respectively.
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| 5. |
- Afzal, Wasif, et al.
(författare)
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An experiment on the effectiveness and efficiency of exploratory testing
- 2015
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Ingår i: Empirical Software Engineering. - : Springer. - 1382-3256 .- 1573-7616. ; 20:3, s. 844-878
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Tidskriftsartikel (refereegranskat)abstract
- The exploratory testing (ET) approach is commonly applied in industry, but lacks scientific research. The scientific community needs quantitative results on the performance of ET taken from realistic experimental settings. The objective of this paper is to quantify the effectiveness and efficiency of ET vs. testing with documented test cases (test case based testing, TCT). We performed four controlled experiments where a total of 24 practitioners and 46 students performed manual functional testing using ET and TCT. We measured the number of identified defects in the 90-minute testing sessions, the detection difficulty, severity and types of the detected defects, and the number of false defect reports. The results show that ET found a significantly greater number of defects. ET also found significantly more defects of varying levels of difficulty, types and severity levels. However, the two testing approaches did not differ significantly in terms of the number of false defect reports submitted. We conclude that ET was more efficient than TCT in our experiment. ET was also more effective than TCT when detection difficulty, type of defects and severity levels are considered. The two approaches are comparable when it comes to the number of false defect reports submitted.
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| 6. |
- Afzal, Wasif, et al.
(författare)
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On using grey literature and google scholar in systematic literature reviews in software engineering
- 2020
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Ingår i: IEEE Access. - United States. - 2169-3536. ; 8, s. 36226-36243
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Tidskriftsartikel (refereegranskat)abstract
- © 2013 IEEE. Context: The inclusion of grey literature (GL) is important to remove publication bias while gathering available evidence regarding a certain topic. The number of systematic literature reviews (SLRs) in Software Engineering (SE) is increasing but we do not know about the extent of GL usage in these SLRs. Moreover, Google Scholar is rapidly becoming a search engine of choice for many researchers but the extent to which it can find the primary studies is not known. Objective: This tertiary study is an attempt to i) measure the usage of GL in SLRs in SE. Furthermore this study proposes strategies for categorizing GL and a quality checklist to use for GL in future SLRs; ii) explore if it is feasible to use only Google Scholar for finding scholarly articles for academic research. Method: We have conducted a systematic mapping study to measure the extent of GL usage in SE SLRs as well as to measure the feasibility of finding primary studies using Google Scholar. Results and conclusions: a) Grey Literature: 76.09% SLRs (105 out of 138) in SE have included one or more GL studies as primary studies. Among total primary studies across all SLRs (6307), 582 are classified as GL, making the frequency of GL citing as 9.23%. The intensity of GL use indicate that each SLR contains 5 primary studies on average (total intensity of GL use being 5.54). The ranking of GL tells us that conference papers are the most used form 43.3% followed by technical reports 28.52%. Universities, research institutes, labs and scientific societies together make up 67.7% of GL used, indicating that these are useful sources for searching GL. We additionally propose strategies for categorizing GL and criteria for evaluating GL quality, which can become a basis for more detailed guidelines for including GL in future SLRs. b) Google Scholar Results: The results show that Google Scholar was able to retrieve 96% of primary studies of these SLRs. Most of the primary studies that were not found using Google Scholar were from grey sources.
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| 7. |
- Afzal, Wasif, et al.
(författare)
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Software Test Process Improvement Approaches: A Systematic Literature Review and an Industrial Case Study
- 2016
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Ingår i: Journal of Systems and Software. - : Elsevier BV. - 0164-1212. ; 111, s. 1-33
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Tidskriftsartikel (refereegranskat)abstract
- Software Test Process Improvement (STPI) approaches are frameworks that guide software development organizations to improve their software testing process. We have identified existing STPI approaches and their characteristics (such as completeness of development, availability of information and assessment instruments, and domain limitations of the approaches) using a systematic literature review (SLR). Furthermore, two selected approaches (TPI Next and TMMi) are evaluated with respect to their content and assessment results in industry. As a result of this study, we have identified 18 STPI approaches and their characteristics. A detailed comparison of the content of TPI Next and TMMi is done. We found that many of the STPI approaches do not provide sufficient information or the approaches do not include assessment instruments. This makes it difficult to apply many approaches in industry. Greater similarities were found between TPI Next and TMMi and fewer differences. We conclude that numerous STPI approaches are available but not all are generally applicable for industry. One major difference between available approaches is their model representation. Even though the applied approaches generally show strong similarities, differences in the assessment results arise due to their different model representations.
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| 8. |
- Afzal, Wasif, et al.
(författare)
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Towards benchmarking feature subset selection methods for software fault prediction
- 2016
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Ingår i: Computational Intelligence and Quantitative Software Engineering. - Berlin, Heidelberg : Springer. - 9783319259642 - 9783319259628 ; , s. 33-58
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Bokkapitel (refereegranskat)abstract
- Despite the general acceptance that software engineering datasets often contain noisy, irrele- vant or redundant variables, very few benchmark studies of feature subset selection (FSS) methods on real-life data from software projects have been conducted. This paper provides an empirical comparison of state-of-the-art FSS methods: information gain attribute ranking (IG); Relief (RLF); principal com- ponent analysis (PCA); correlation-based feature selection (CFS); consistency-based subset evaluation (CNS); wrapper subset evaluation (WRP); and an evolutionary computation method, genetic programming (GP), on five fault prediction datasets from the PROMISE data repository. For all the datasets, the area under the receiver operating characteristic curve—the AUC value averaged over 10-fold cross- validation runs—was calculated for each FSS method-dataset combination before and after FSS. Two diverse learning algorithms, C4.5 and na ̈ıve Bayes (NB) are used to test the attribute sets given by each FSS method. The results show that although there are no statistically significant differences between the AUC values for the different FSS methods for both C4.5 and NB, a smaller set of FSS methods (IG, RLF, GP) consistently select fewer attributes without degrading classification accuracy. We conclude that in general, FSS is beneficial as it helps improve classification accuracy of NB and C4.5. There is no single best FSS method for all datasets but IG, RLF and GP consistently select fewer attributes without degrading classification accuracy within statistically significant boundaries.
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| 9. |
- Akay, Alpaslan, 1975, et al.
(författare)
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Offshoring and well-being of workers
- 2022
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Ingår i: Journal of Economic Behavior and Organization. - : Elsevier BV. - 0167-2681 .- 1879-1751. ; 200, s. 388-407
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Tidskriftsartikel (refereegranskat)abstract
- Using long panels of industry-specific offshoring information and subjectively reported well-being datasets mainly from Germany, which is also supported by datasets from the UK and Australia, this paper aims to investigate the relationship between offshoring and workers' subjective well-being in the source country. We employ panel data fixed-effects models with time-variant personality measures and industry-specific measures to alleviate the bias stemming from the non-random sorting of individuals in industries. Our findings suggest that offshoring negatively relates to workers' subjective well-being. The result is unexceptionally consistent across Germany, the UK, and Australia, and the effect is larger in business services and among high-skilled workers. We extensively discuss how contextual "fear-factors" prevailing in the source countries interact with the angst generated by the negative framing of offshoring. To single out such angst, we first show that objective and subjective job security concerns, job characteristics, and labor market conditions only marginally relate to the well-being effect of offshoring. Then, we investigate how the effect of offshoring on well-being is amplified by a larger set of contextual factors pertaining to temporary economic shocks, negative narratives about offshoring during electoral cycles, partisan political preferences, and high immigration rates. Finally, we show that a recent skill upgrade significantly diminishes the negative effect of offshoring on well-being.(c) 2022 The Author(s). Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license ( http://creativecommons.org/licenses/by-nc-nd/4.0/ )
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| 10. |
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Algebra, Geometry, and Mathematical Physics 2010
- 2012
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Ingår i: Journal of Physics: Conference Series. - : IOP Publishing. - 1742-6596 .- 1742-6588.
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Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- This proceedings volume presents results obtained by the participants of the 6th Baltic–Nordic workshop 'Algebra, Geometry, and Mathematical Physics (AGMP-6)' held at the Sven Lovén Centre for Marine Sciences in Tjärnö, Sweden on October 25–30, 2010. The Baltic–Nordic Network AGMP 'Algebra, Geometry, and Mathematical Physics' http://www.agmp.eu was created in 2005 on the initiative of two Estonian universities and two Swedish universities: Tallinn University of Technology represented by Eugen Paal (coordinator of the network), Tartu University represented by Viktor Abramov, Lund University represented by Sergei Silvestrov, and Chalmers University of Technology and the University of Gothenburg represented by Alexander Stolin. The goal was to promote international and interdisciplinary cooperation between scientists and research groups in the countries of the Baltic–Nordic region in mathematics and mathematical physics, with special emphasis on the important role played by algebra and geometry in modern physics, engineering and technologies. The main activities of the AGMP network consist of a series of regular annual international workshops, conferences and research schools. The AGMP network also constitutes an important educational forum for scientific exchange and dissimilation of research results for PhD students and Postdocs. The network has expanded since its creation, and nowadays its activities extend beyond countries in the Baltic–Nordic region to universities in other European countries and participants from elsewhere in the world. As one of the important research-dissimilation outcomes of its activities, the network has a tradition of producing high-quality research proceedings volumes after network events, publishing them with various international publishers.
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