Instruct: Identify the main and secondary category of Arxiv papers based on the titles and abstracts
Query: What We Don't Know About Spreadsheet Errors Today: The Facts, Why We
  Don't Believe Them, and What We Need to Do   Research on spreadsheet errors is substantial, compelling, and unanimous. It
has three simple conclusions. The first is that spreadsheet errors are rare on
a per-cell basis, but in large programs, at least one incorrect bottom-line
value is very likely to be present. The second is that errors are extremely
difficult to detect and correct. The third is that spreadsheet developers and
corporations are highly overconfident in the accuracy of their spreadsheets.
The disconnect between the first two conclusions and the third appears to be
due to the way human cognition works. Most importantly, we are aware of very
few of the errors we make. In addition, while we are proudly aware of errors
that we fix, we have no idea of how many remain, but like Little Jack Horner we
are impressed with our ability to ferret out errors. This paper reviews human
cognition processes and shows first that humans cannot be error free no matter
how hard they try, and second that our intuition about errors and how we can
reduce them is based on appallingly bad knowledge. This paper argues that we
should reject any prescription for reducing errors that has not been rigorously
proven safe and effective. This paper also argues that our biggest need, based
on empirical data, is to do massively more testing than we do now. It suggests
that the code inspection methodology developed in software development is
likely to apply very well to spreadsheet inspection.

7
The categories of this paper are: hep-th
26
The categories of this paper are: bayes-an
0
The categories of this paper are: hep-ph
11
The categories of this paper are: hep-lat
28
The categories of this paper are: alg-geom
35
The categories of this paper are: mtrl-th
13
The categories of this paper are: quant-ph
24
The categories of this paper are: dg-ga
37
The categories of this paper are: supr-con
27
The categories of this paper are: comp-gas
10
The categories of this paper are: q-bio
17
The categories of this paper are: q-fin
22
The categories of this paper are: chao-dyn
19
The categories of this paper are: eess
20
The categories of this paper are: acc-phys
15
The categories of this paper are: nucl-ex