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This research work aims to identify the prevalent anchors in the professional accounting career using the Schein scale and to describe the prevalent anchors by defining the values, attitudes, aptitudes, skills, and interests. Career anchors are defined by the competence, motivation, and values a person has to perform a particular job in an organization and are present throughout their working life. When determining the soft and hard competencies of the professional profile, universities must consider the career anchors essential for graduates’ work performance. To determine which anchors dominate the competencies of the graduate profile, two universities in Latin America with a degree in accounting were selected. The study was organized in two stages: first, the operationalization of the research was conducted, including the description of the instrument through the application of 40 questions divided into Schein’s eight anchors. Samples were selected based on the convenience of the authors: one university in Peru and another in Colombia. The sample includes all students enrolled in the accounting major, and the data were coded and processed. In the second stage, data analysis was performed by grouping parameters, analysis of variance, explanatory analysis using a test for the best clustering algorithm, statistical testing, and discussion of the findings. The predominant anchors in the two universities are creativity, entrepreneurship, and lifestyle. The selected universities placed considerable emphasis on training future accountants with an innovative spirit, integrity, and social commitment without neglecting the professional requirements. This approach allows students to undertake challenges and new businesses in their field of work.

Software test suites based on the concept of interaction testing are very useful for testing software components in an economical way. Test suites of this kind may be created using mathematical objects called covering arrays. A covering array, denoted by CA(N; t, k, v), is an N × k array over [Formula: see text] with the property that every N × t sub-array covers all t-tuples of [Formula: see text] at least once. Covering arrays can be used to test systems in which failures occur as a result of interactions among components or subsystems. They are often used in areas such as hardware Trojan detection, software testing, and network design. Because system testing is expensive, it is critical to reduce the amount of testing required. This paper addresses the Optimal Shortening of Covering ARrays (OSCAR) problem, an optimization problem whose objective is to construct, from an existing covering array matrix of uniform level, an array with dimensions of (N - δ) × (k - Δ) such that the number of missing t-tuples is minimized. Two applications of the OSCAR problem are (a) to produce smaller covering arrays from larger ones and (b) to obtain quasi-covering arrays (covering arrays in which the number of missing t-tuples is small) to be used as input to a meta-heuristic algorithm that produces covering arrays. In addition, it is proven that the OSCAR problem is NP-complete, and twelve different algorithms are proposed to solve it. An experiment was performed on 62 problem instances, and the results demonstrate the effectiveness of solving the OSCAR problem to facilitate the construction of new covering arrays.

The objective of this research was to develop a methodology for optimizing multilayer-perceptron-type neural networks by evaluating the effects of three neural architecture parameters, namely, number of hidden layers (HL), neurons per hidden layer (NHL), and activation function type (AF), on the sum of squares error (SSE). The data for the study were obtained from quality parameters (physicochemical and microbiological) of milk samples. Architectures or combinations were organized in groups (G1, G2, and G3) generated upon interspersing one, two, and three layers. Within each group, the networks had three neurons in the input layer, six neurons in the output layer, three to twenty-seven NHL, and three AF (tan-sig, log-sig, and linear) types. The number of architectures was determined using three factorial-type experimental designs, which reached 63, 2 187, and 50 049 combinations for G1, G2 and G3, respectively. Using MATLAB 2015a, a logical sequence was designed and implemented for constructing, training, and evaluating multilayer-perceptron-type neural networks using parallel computing techniques. The results show that HL and NHL have a statistically relevant effect on SSE, and from two hidden layers, AF also has a significant effect; thus, both AF and NHL can be evaluated to determine the optimal combination per group. Moreover, in the three study groups, it is observed that there is an inverse relationship between the number of processors and the total optimization time.

This research work aims to identify the prevalent anchors in the professional accounting career using the Schein scale and to describe the prevalent anchors by defining the values, attitudes, aptitudes, skills, and interests. Career anchors are defined by the competence, motivation, and values a person has to perform a particular job in an organization and are present throughout their working life. When determining the soft and hard competencies of the professional profile, universities must consider the career anchors essential for graduates' work performance. To determine which anchors dominate the competencies of the graduate profile, two universities in Latin America with a degree in accounting were selected. The study was organized in two stages: first, the operationalization of the research was conducted, including the description of the instrument through the application of 40 questions divided into Schein's eight anchors. Samples were selected based on the convenience of the authors: one university in Peru and another in Colombia. The sample includes all students enrolled in the accounting major, and the data were coded and processed. In the second stage, data analysis was performed by grouping parameters, analysis of variance, explanatory analysis using a test for the best clustering algorithm, statistical testing, and discussion of the findings. The predominant anchors in the two universities are creativity, entrepreneurship, and lifestyle. The selected universities placed considerable emphasis on training future accountants with an innovative spirit, integrity, and social commitment without neglecting the professional requirements. This approach allows students to undertake challenges and new businesses in their field of work. [ABSTRACT FROM AUTHOR]

Software test suites based on the concept of interaction testing are very useful for testing software components in an economical way. Test suites of this kind may be created using mathematical objects called covering arrays. A covering array, denoted by CA(N; t, k, v), is an N × k array over with the property that every N × t sub-array covers all t-tuples of at least once. Covering arrays can be used to test systems in which failures occur as a result of interactions among components or subsystems. They are often used in areas such as hardware Trojan detection, software testing, and network design. Because system testing is expensive, it is critical to reduce the amount of testing required. This paper addresses the Optimal Shortening of Covering ARrays (OSCAR) problem, an optimization problem whose objective is to construct, from an existing covering array matrix of uniform level, an array with dimensions of (N − δ) × (k − Δ) such that the number of missing t-tuples is minimized. Two applications of the OSCAR problem are (a) to produce smaller covering arrays from larger ones and (b) to obtain quasi-covering arrays (covering arrays in which the number of missing t-tuples is small) to be used as input to a meta-heuristic algorithm that produces covering arrays. In addition, it is proven that the OSCAR problem is NP-complete, and twelve different algorithms are proposed to solve it. An experiment was performed on 62 problem instances, and the results demonstrate the effectiveness of solving the OSCAR problem to facilitate the construction of new covering arrays. [ABSTRACT FROM AUTHOR]

The objective of this research was to develop a methodology for optimizing multilayer-perceptron-type neural networks by evaluating the effects of three neural architecture parameters, namely, number of hidden layers (HL), neurons per hidden layer (NHL), and activation function type (AF), on the sum of squares error (SSE). The data for the study were obtained from quality parameters (physicochemical and microbiological) of milk samples. Architectures or combinations were organized in groups (G1, G2, and G3) generated upon interspersing one, two, and three layers. Within each group, the networks had three neurons in the input layer, six neurons in the output layer, three to twenty-seven NHL, and three AF (tan-sig, log-sig, and linear) types. The number of architectures was determined using three factorial-type experimental designs, which reached 63, 2 187, and 50 049 combinations for G1, G2 and G3, respectively. Using MATLAB 2015a, a logical sequence was designed and implemented for constructing, training, and evaluating multilayer-perceptron-type neural networks using parallel computing techniques. The results show that HL and NHL have a statistically relevant effect on SSE, and from two hidden layers, AF also has a significant effect; thus, both AF and NHL can be evaluated to determine the optimal combination per group. Moreover, in the three study groups, it is observed that there is an inverse relationship between the number of processors and the total optimization time. [ABSTRACT FROM AUTHOR]