• Title/Summary/Keyword: Going Concern Prediction

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Data Mining Approach Using Practical Swarm Optimization (PSO) to Predicting Going Concern: Evidence from Iranian Companies

  • Salehi, Mahdi;Fard, Fezeh Zahedi
    • Journal of Distribution Science
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    • v.11 no.3
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    • pp.5-11
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    • 2013
  • Purpose - Going concern is one of fundamental concepts in accounting and auditing and sometimes the assessment of a company's going concern status that is a tough process. Various going concern prediction models' based on statistical and data mining methods help auditors and stakeholders suggested in the previous literature. Research design - This paper employs a data mining approach to prediction of going concern status of Iranian firms listed in Tehran Stock Exchange using Particle Swarm Optimization. To reach this goal, at the first step, we used the stepwise discriminant analysis it is selected the final variables from among of 42 variables and in the second stage; we applied a grid-search technique using 10-fold cross-validation to find out the optimal model. Results - The empirical tests show that the particle swarm optimization (PSO) model reached 99.92% and 99.28% accuracy rates for training and holdout data. Conclusions - The authors conclude that PSO model is applicable for prediction going concern of Iranian listed companies.

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A Prediction Model for TVOC and HCHO Emission of Paint Materials (페인트에서 방출되는 TVOC 및 HCHO 방출량 예측모델)

  • Kim, Hyung-Soo;Lee, Kyung-Hoi
    • KIEAE Journal
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    • v.3 no.1
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    • pp.13-20
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    • 2003
  • It is highly recognized that there is need for protection against indoor air pollution, as we realize environmental pollution is growing, For example, in an indoor environment, a person spends more than 80 percent of their time inside the building. Thus, concern about indoor decoration materials is growing, since they cause pollution in the rooms of an apartment, as well as in offices. As the indoor decoration materials become more diverse and lusurious, so the effect of VOCs(Volatile Organic Compounds) and HCHO(Formaldehy) is growing. The indoor decoration materials cause the Sick Building Syndrome, such as headaches, dizziness, or lack of concentraion, and they in turn cause serious deterioration in people's health. In this study, I probed the status of the indoor air pollution and carried on an investigation and analysis about the prevention technique. In doing so, I performed experimental tests and an assessment of the indoor decoration materials of an apartment. I also examined elements of the emitted and the emission. Finally, I examined the character of emissions, by changing environmental conditions, such as the temperature, humidity, and ventilation. With respect to VOCs tests, I applied the method of solid state adsorption using the adsorptive tube, based on the measurement of the American EPA TO-17, ASTM 5116-97, and the measurement of the Japanese Wall Decoration Industrial Association. The tested sample was analyzed by High Performance Liquid Chromatography, after going through the process of dissolvent extraction. As subjects of the test, Paint were selected. The process of this test is as follows; first, I figured out the character of the emission, by measuring the emitted concentration of VOCs and HOHC from the indoor decoration materials of an apartment. Second, I made a small-scale chamber and the test was processed in the chamber in order to suggest an environment-friendly prediction modlel development.

A Single Cell Multimedia Fate Model for Endocrine Disrupting Chemicals

  • Park, Kyunghee;Junheon Youn;Daeil Kang;Lee, Choong;Lee, Dongsoo;Jaeryoung Oh;Sunghwan Jeon;Jingyun Na
    • Proceedings of the Korea Society of Environmental Toocicology Conference
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    • 2003.05a
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    • pp.149-149
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    • 2003
  • To understand environmental paths of the transport and accumulation of endocrine disrupting chemicals (EDCs), a single cell multimedia fate model has been constructed and evaluated. The EDCs of concern were PAHs, Organochlorine Pesticides (OCPs), PCBs, Alkyl phenols, and phthalates. An evaluation model was designed for the multimedia distribution, including air, water, soil, sediment and vegetation. This model was verified using reported values and via monitoring data. Based on collected data, the distribution trends of EDCs with respect to environmental media were analyzed. Those results have applied to the model for the prediction of the spatial and temporal distribution of EDCs in Seoul. Especially, phenol compound, phthalates, PAHs, PCBs and organochlorine pesticides were estimated and the model was verified. This model was successfully conducted to environmental media, such as air (vapor and suspended particles), soils (forest soil, bare soil, and cement-concrete covered soil), water (dissolved and suspended solids), sediment, trees (deciduous and coniferous). The discrepancies between the model prediction and the measured data are approximately within or near a factor of 10 for the PAHs of three rings through that of six rings, implying that multimedia distribution of the PAHs could be predicted with a factor of 10. Concerning about the air equilibrium may be assumed, a fugacity at steady state is similar in all environmental media. Considering the uncertainties of this model, the use of equilibrium models may be sufficient for assessing chemical fates. In this study, a suggestion was made that modeling and estimation of chemicals in environmental multimedia be rigorously evaluated using the measured flux data. In addition, these data should be obtained, for example, from the precise and standardized inventory of the target chemicals. The model (EDC Seoul) will be refined in an on-going research effort and will be used to support decision-making concerning the management of EDCs.

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Analysis of Longevity Factor through Japan shinise (일본 시니세를 통해 본 장수요인분석)

  • Choi, Seung-Il;Kim, Dong-Il
    • Journal of Digital Convergence
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    • v.13 no.1
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    • pp.85-92
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    • 2015
  • Recently more and more shortened of corporation's sustainable longevity at the enterprise, and enterprise environment is also changing drastically. In this study, we wanted to obtain a solution that enable to continue the company's corporate longevity through critical factor analysis of the Japan Shinise. In the analysis results of Japan corporation as Doraya, Deicoko, Shinise longevity, we can explain about critical factors like that credit, tradition, customization, products development, changes of management methods and finding a global new markets. Also, In this study, analyzed a significance of critical factors for focusing on each cases and theories using Analytic Hierarchy Process(AHP), and did prediction and analysis about critical longevity factors. However, it need to collect sufficient data and a lots of variables for input. because the sample may be it insufficient. Results of the study, will be expected to be a useful guide for analysis of longevity factors at the company in the future.