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1

A new approach for criteria weight elicitation of the ARAS-H method

100%

Ghram M., Moalla Frikha H.

Multiple Criteria Decision Making

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2021

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vol. 16

89-109

EN

Criteria weight inference is a crucial step for most of multi-criteria methods. However, criteria weights are often determined directly by the decision-maker (DM) which makes the results unreliable. Therefore, to overcome the imprecise weighting, we suggest the use of the preference programming technique. Instead of obtaining criteria weights directly from the DM, we infer them in a more objective manner to avoid the subjectivity and the unreliability of the results. Our aim is to elicit the ARAS-H criteria weights at each level of the hierarchy tree via mathematical programming, taking into account the DM’s preferences. To put it differently, starting from preference information provided by the DM, we proceed to model our constraints. The ARAS-H method is an extension of the classical ARAS method for the case of hierarchically structured criteria. We adopt a bottom-up approach in order to elicit ARAS-H criteria weights, that is, we start by determining the elementary criteria weights (i.e. the criteria at the lowest level of the hierarchy tree). The solution of the linear programs is obtained using LINGO software. The main contribution of our criteria weight elicitation procedure is in overcoming imprecise weighting without excluding the DM from the decision making process.

2

Wpływ nowych regulacji podatkowo-socjalnych w Polsce na proces planowania transgranicznej działalności gospodarczej

86%

Grzesiak S., Jóźwiak R.

Studia Ekonomiczne

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2018

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vol. 364

72-85

PL

W artykule ukazano analizę wpływu wprowadzonych w Polsce zmian Ustawy o podatku dochodowym od osób fizycznych na proces planowania podatkowego działalności transgranicznej. W rozważaniach uwzględniono także program Rodzina 500+, ponieważ zasiłki na dzieci w większości krajów europejskich stanowią integralną część ich systemów podatkowych. Analizę poprowadzono na przykładzie działalności gospodarczej prowadzonej na terenie Polski oraz Niemiec, co zarówno z metodycznego, jak również praktycznego punktu widzenia wydaje się w pełni uzasadnione. Głównym narzędziem zastosowanym przez autorów były metody całkowitoliczbowego i nieliniowego programowania matematycznego. Do obliczeń wykorzystano oprogramowanie Matematica 9.0, a w niektórych przypadkach moduły stworzone przez autorów.

EN

In the article, the analysis of the influence of introduced in Poland, changes of the Act on Personal Income Tax on the process of tax planning of the transnational activity, was analysed. The considerations also included the Rodzina 500+ Programme because child benefits in most European countries are the integral part of their tax systems. The analysis was conducted on the example of the business activity run on the areas of Poland and Germany, which seems to be justified from both methodological and practical point of view. The main tool, used by the authors, were the methods of integer and non-linear mathematical programming. The calculations were performed in the Mathematica 9.0 software and, in some cases, in the modules created by the authors.

3

Optymalny zrandomizowany test na skończonym rynku zupełnym

86%

Utkin J.

Studia Ekonomiczne

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2013

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vol. 154

113-123

EN

We deal with the finite complete arbitrage free financial market model. There are given a liability ( as selling an european option) and an initial amount lower than the initial value of the liability. The quantile hedging is based upon the generalized Neyman- Pearson lemma, but this approach don't give all information on the optimal solution in the considered case. In the present paper the optimal randomized test is analysed with some methods of the mathematical programming. It is showed that the minimal generalized density of probabilities equals the needed lower quantil. Moreover we construct the optimal solutions set. It is the basis to formulate the sufficient condition of the classical quantile hedging.

4

O pewnym modelu pozwalającym identyfikować k najbardziej podejrzanych rekordów w zbiorze danych księgowych w procesie wykrywania oszustw finansowych

72%

Baryła M.

Studia Ekonomiczne

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2014

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vol. 203

11-18,

EN

Financial frauds lead to the disturbance of a normal development of stock markets. When they appear, the funds are not properly allocated, which has a negative impact on economic growth. In most cases, investors make decisions taking into consideration economic information presented by companies. Financial frauds substantially affect data included in financial statements. For this reason, it seems important to undertake steps aiming at fraud detection. A key role in this issue may be assumed by auditors who are responsible for identifying significant financial irregularities.

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3 Studia Ekonomiczne

1 Multiple Criteria Decision Making

1 Baryła M.

1 Ghram M.

1 Grzesiak S.

1 Jóźwiak R.

1 Moalla Frikha H.

1 Utkin J.

1 2021

1 2018

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A new approach for criteria weight elicitation of the ARAS-H method

Wpływ nowych regulacji podatkowo-socjalnych w Polsce na proces planowania transgranicznej działalności gospodarczej

Optymalny zrandomizowany test na skończonym rynku zupełnym

O pewnym modelu pozwalającym identyfikować k najbardziej podejrzanych rekordów w zbiorze danych księgowych w procesie wykrywania oszustw finansowych