Purpose: This study aims to analyze the effect of audit tenure and auditor workload on Audit Report Lag (ARL) provide empirical evidence whether selection industry-specialized auditors partners with specific workloads can weaken this relationship.Method: research was conducted using moderated regression analysis. Selection sample purposive sampling method, from all public listed companies durin...

|Associative reinforcement learning (ARL) tasks de ned originally by Barto and Anandan [1] combine elements of problems involving optimization under uncertainty, studied by learning automata theorists, and supervised learning pattern-classi cation. The stochastic real-valued (SRV) unit algorithm [6] has been designed for an extended version of ARL tasks wherein the learning system's outputs can...

November 1, 2015 Version 0.5.2 Date 2015-10-31 Title Statistical Process Control -Collection of Some Useful Functions Author Sven Knoth Maintainer Sven Knoth Depends R (>= 1.8.0) Description Evaluation of control charts by means of the zero-state, steady-state ARL (Average Run Length) and RL quantiles. Setting up control charts for given in-control ARL. The control charts un...

In this paper we propose the explicit formulas of Average Run Length (ARL) of Exponentially Weighted Moving Average (EWMA) control chart for Autoregressive Integrated Moving Average: ARIMA (p,d,q) (P, D, Q)L process with exponential white noise. To check the accuracy, the ARL results were compared with numerical integral equations based on the Gauss-Legendre rule. There was an excellent agreeme...

Two main approaches are possible when several correlated variables must be monitored: one multivariate quality control chart or a set of univariate charts. This paper deals with the optimal design of a set of EWMA control charts to monitor the mean of several quality variables simultaneously. A specific Markov’s chain model has been developed to compute the ARL of a set of p EWMA charts. An opt...

An important area of investigation in robotics perception and intelligent control concerns the ability to detect, track, and avoid humans operating in proximity to an unmanned ground vehicle (UGV). Under the Army Research Laboratory (ARL) Robotics Collaborative Technology Alliance (RCTA), ARL and other member organizations have developed algorithms focused on human detection and tracking, which...