Non-financial factors affecting the operational performance of hospitality companies: Evidence from Vietnam [PDF]
Non-financial factors including quality of services, the flexibility of a company, utilization of resources, and market orientation are regarded as significant determinants that enhance the profitability-based performance of a service company or a hotel.
Trung Kien Phan +4 more
doaj +1 more source
Auditing of AI: Legal, Ethical and Technical Approaches [PDF]
AI auditing is a rapidly growing field of research and practice. This review article, which doubles as an editorial to Digital Society’s topical collection on ‘Auditing of AI’, provides an overview of previous work in the field.
Jakob Mökander
semanticscholar +1 more source
Who Audits the Auditors? Recommendations from a field scan of the algorithmic auditing ecosystem [PDF]
Algorithmic audits (or ‘AI audits’) are an increasingly popular mechanism for algorithmic accountability; however, they remain poorly defined. Without a clear understanding of audit practices, let alone widely used standards or regulatory guidance ...
Sasha Costanza-Chock +2 more
semanticscholar +1 more source
The determinants of growing agri-food export: The case of CEE countries [PDF]
The aim of this study is to analyse the determinants of the growing agri-food export in the CEE countries. Using the SYS-GMM estimation, we control for the endogeneity problem.
Balaban Suzana +2 more
doaj +1 more source
Closing the AI accountability gap: defining an end-to-end framework for internal algorithmic auditing [PDF]
Rising concern for the societal implications of artificial intelligence systems has inspired a wave of academic and journalistic literature in which deployed systems are audited for harm by investigators from outside the organizations deploying the ...
Inioluwa Deborah Raji +8 more
semanticscholar +1 more source
Everyday Algorithm Auditing: Understanding the Power of Everyday Users in Surfacing Harmful Algorithmic Behaviors [PDF]
A growing body of literature has proposed formal approaches to audit algorithmic systems for biased and harmful behaviors. While formal auditing approaches have been greatly impactful, they often suffer major blindspots, with critical issues surfacing ...
Hong Shen +3 more
semanticscholar +1 more source
Ethics-Based Auditing to Develop Trustworthy AI [PDF]
A series of recent developments points towards auditing as a promising mechanism to bridge the gap between principles and practice in AI ethics. Building on ongoing discussions concerning ethics-based auditing, we offer three contributions.
Jakob Mökander, L. Floridi
semanticscholar +1 more source
Securitization as an innovative refinancing mechanism and an effective asset management tool in a sustainable development environment [PDF]
Today’s realities dictate to Ukrainian companies a management philosophy that requires them not only to maintain their position in the market, but also to increase the efficiency of their operations and development in the context of favorable and ...
Legenchuk Sergiy +4 more
doaj +1 more source
Understanding Practices, Challenges, and Opportunities for User-Engaged Algorithm Auditing in Industry Practice [PDF]
Recent years have seen growing interest among both researchers and practitioners in user-engaged approaches to algorithm auditing, which directly engage users in detecting problematic behaviors in algorithmic systems.
Wesley Hanwen Deng +5 more
semanticscholar +1 more source
Contextual Non-financial Analysis of Annual Reports of Slovak, Turkish and Ukrainian Companies [PDF]
Research background: Various sources of information are available to assess possible and future financial results for stakeholders. The annual reports of companies should also include information on the risks of the environment in which the company ...
Kubaščíková Zuzana +4 more
doaj +1 more source

