• Journal of Information Technology Applications and Management
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• v.20 no.2
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• pp.1-14
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• 2013

Learning accounting has always been a challenge for non-accounting students and managers. Understanding accounting information requires more than a numerical description of financial and income statements. Current accounting practice presents accounting reports in the form of tables with values or in two or three dimensional graphs generated by a spread sheet program. The present study proposes an alternative visualization with metaphor from nature as a learning device for novice users and managers. After surveying various kinds of plants, the lotus flower was chosen as an attractive analogy because every part of the plant from leaves to roots is usable and can have economic value. Moreover, lotus flowers, whether man-made or natural, can easily be part of a familiar, natural ecology representing both beauty and serenity. Results from online survey respondents (n = 220) showed that there was no significant difference on overall usability of the Lotus visualization between expert users and novice users. However, verbally-oriented users differed Significantly from visually-oriented users in their usability assessment, perceived usefulness, and intention to use the Lotus visualization.

• Journal of Information Technology Applications and Management
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• v.18 no.1
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• pp.1-14
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• 2011

Mixed reality (MR) representation of accounting numbers is used as an alternative way of virtually engaging users of real three dimensional graphics of financialdata. An experiment was conducted to compare the usability and knowledge drawn from utilizing a table of numbers versus MR representations. The results showed that when MR was used, the participants' ratings of the firm's financial status and performance were more congruent with those of experts than when a table was employed. Also, MR was seen as providing less complex information with a shorter amount of time being spent and was perceived as being easy and useful.

• Journal of Information Technology Applications and Management
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• v.19 no.1
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• pp.13-24
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• 2012

Usability and knowledge drawn from utilizing various ways of representing accounting data were examined. Classroom experiments were conducted to compare students' assessment of financial data using table of numbers, 2-dimensional column graphs (2D), 3-dimensional column graphs (3D), and mixed reality visualization of true 3-dimensional graphs (MR). The results showed that in assessing the financial status and performance of a firm, Table of numbers and MR took longer than 2D and 3D graphs. The time spent on true 3D graphs using MR technology was about the same as Table of numbers. When compared the assessment scores of the firm's financial status and performance between participants and experts, the difference was the least when participants used 2D graphs. However, MR was seen as being a new way to provide data of greater complexity and was very useful for financial information.

• Journal of Information Technology Applications and Management
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• v.23 no.3
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• pp.1-12
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• 2016

Visual representations for concepts in business management are quite challenging, especially those abstract concepts in Accountancy discipline. For example, there might not be a consensus on what to use to represent such abstraction as an asset, liability, or owner equity. This is because asset can be property, estate, resources, equipment, or any tangible or non-tangible valuables. Cognitive science concepts and behavior engagement have been used to develop visual representations for financial data. The concepts include spatial processing, big picture thinking, and metaphor. Review of past studies together with a brief research plan to test the usability for learning of four new augmented reality 0visuals are provided in the present paper.

• Journal of Information Technology Applications and Management
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• v.24 no.3
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• pp.51-61
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• 2017

The objective of the study is to examine the acceptance and usability of Augmented Reality (AR) visuals developed for industry analysis of Thai Banks and whether these visuals can outperform the table of numbers in representing financial accounting data. Convenient samples were used and the data were collected with self-assessed questionnaires from 109 users with minimum prior experiences with financial analyses. The results from descriptive statistics indicates that despite having over 80% of respondents with little prior experience in analyzing financial performance of banking industry, the majority of them were able to correctly make prediction (96.4%), identify trend (82.6%) and compare banks' performance (70.6%). Their attitudes and perception towards Bank-AR visuals were above average. Although the overall usability score is average (53%), the respondents rated the Bank-AR visuals to be highly useful and had high intention to use them in the future.

• Journal of Information Technology Applications and Management
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• v.18 no.3
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• pp.1-30
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• 2011

InnovVizwas designed and developed anew as avisualization and simulationtool to present innovation and strategy information. The InnovViz system employs two key types of technology, namely mixed reality (MR) and neural network (NN). An experiment was conducted to examine the usability, acceptance and possible adoption of this new system. Participants comprised 4 experts from 4 top performing entrepreneurial firms and 161 master degree students from 2 leading universities. The study used a modified UTAUT model and a cognition and perception model. The results revealed that when the InnovViz was introduced, the key drivers to adoption are Facilitating Conditions (FC) and Voluntary to Use (VOL). Adequate knowledge and sufficient resources were found to strongly affect FC construct. The expert's rating of a firm's innovation and performance was more congruent with senior students with a technology-background than with a finance and accounting-background. InnovViz was seen as providing complex information with an ease of use and usefulness for showing data and assessment. Among the three types of visuals depicted by InnovViz, experts rated their usefulness in descending order as follows: Cube, Tetrahedron and Saturn. Finally, experts found backward simulation to be slightly more useful for assessment than forward simulation.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.8 no.2
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• pp.691-708
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• 2014

This paper formalizes a special type of social networking knowledge, which is called "workflow performer-role affiliation networking knowledge." A workflow model specifies execution sequences of the associated activities and their affiliated relationships with roles, performers, invoked-applications, and relevant data. In Particular, these affiliated relationships exhibit a stream of organizational work-sharing knowledge and utilize business process intelligence to explore resources allotting and planning knowledge concealed in the corresponding workflow model. In this paper, we particularly focus on the performer-role affiliation relationships and their implications as organizational and business process intelligence in workflow-driven organizations. We elaborate a series of theoretical formalisms and practical implementation for modeling, discovering, and visualizing workflow performer-role affiliation networking knowledge, and practical details as workflow performer-role affiliation knowledge representation, discovery, and visualization techniques. These theoretical concepts and practical algorithms are based upon information control net methodology for formally describing workflow models, and the affiliated knowledge eventually represents the various degrees of involvements and participations between a group of performers and a group of roles in a corresponding workflow model. Finally, we summarily describe the implications of the proposed affiliation networking knowledge as business process intelligence, and how worthwhile it is in discovering and visualizing the knowledge in workflow-driven organizations and enterprises that produce massively parallel interactions and large-scaled operational data collections through deploying and enacting massively parallel and large-scale workflow models.

• Journal of Information Technology Applications and Management
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• v.22 no.3
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• pp.65-81
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• 2015

This study reports a preliminary finding of the types and numbers of graphs being presented in the annual reports of about thirty top listed companies trading publicly in the stock markets of three countries-Thailand (SET), Malaysia (BM), and Singapore (SGX)-that were chosen based on their inclusion in the ASEAN Stars Index under the ASEAN Trading Link project. A total of 6,753 graphs from nineteen sectors were extracted and examined. Banking, real estate, and telecommunications are ranked the three most condense sectors, accounting for 50.2% of the total number of graphs observed. The three most used graphs are the Conservative Bar, Donut graph and Stack Bar. Less than one percent of Infographic type graphs were used. The five most depicted graphed variables are Asset, Revenue, Net profit, Liability, and Dividend. Using rudimentary framework to detect distorted or misleading statistical graphs, the study found 60.6% of the graphs distorted across the three markets, SET, BM, and SGX. BM ranked first in percentages of graphs being distortedly presented (73%). The other two markets, SET and SGX, have about the same proportions, 53.88% and 53.03%, respectively. Likewise, the proportions of Well-designed versus Inappropriate-designed graphs of the latter two markets are a little over one time (SET = 1 : 1.17; SGX = 1 : 1.13), whereas the proportion is almost triple for the BM market (BM = 1 : 2.70). In addition, the trend of distorted graphs found is slightly increasing as the longevity of the ASEAN Stars Index increases. One possible explanation for the relatively equal proportion of inappropriate graphs found is that SET is the smallest market and SGX, though the largest, is the most regulated market. BM, on the other hand, may want to present their financial data in the most attractive manner to prospective investors, thus, regulatory constraints and governance structure are still lenient.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.22 no.3
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• pp.565-573
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• 2012

To investigate the business corruption, the obtainments of the business data such as personnel, manufacture, accounting and distribution etc., is absolutely necessary. Futhermore, the investigator should have the systematic extraction solution from the business data of the enterprise database, because most company manage each business data through the distributed database system, In the general business environment, the database exists in the system with upper layer application and big size file server. Besides, original resource data which input by user are distributed and stored in one or more table following the normalized rule. The earlier researches of the database structure analysis mainly handled the table relation for database's optimization and visualization. But, in the point of the digital forensic, the data, itself analysis is more important than the table relation. This paper suggests the extraction technique from the table relation which already defined in the database. Moreover, by the systematic analysis process based on the domain knowledge, analyzes the original business data structure stored in the database and proposes the solution to extract table which is related incident.

• Herbal Formula Science
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• v.31 no.2
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• pp.81-98
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• 2023

Objectives : This study aimed to analyze the trends in research and development projects related to herbal medicine and natural products in the field of traditional Korean medicine (TKM) over the past 20 years. Methods : Research projects were identified using "Korean medicine" as the subject heading in the National Science and Technology Information Service. The included projects investigated Korean medicine, natural products, or were related to the TKM industry. Data pre-processing and network analysis were performed using Python and Networkx package, and the network was visualized using the ForceAtlas2 visualization algorithm. Results : 1. Over the study period, 4,020 projects were conducted with a research budget of KRW 835.2 billion. Seven institutions performed over 100 projects each, accounting for 2.4% of all participating institutions, and the top 10 institutions accounted for 58.9% of total projects. 2. Obesity was the most frequently mentioned disease-related keyword. Chronic or age-related diseases such as diabetes, osteoporosis, dementia, parkinson's disease, cancer, inflammation, and asthma were also frequent research topics. Clinical research, safety, and standardization were also frequently mentioned. 3. Centrality analysis found that obesity was the only disease-related keyword identified, alongside TKM-related keywords. Standardization, safety, and clinical trials were identified as central keywords. Conclusions : The study found that research projects in TKM have focused on standardizing and ensuring the safety of herbal medicine, as well as on chronic and age-related diseases. Clinical studies aimed at verifying the effectiveness of herbal medicine were also frequent. These findings can guide future research and development in herbal medicine.