• Title/Summary/Keyword: case base reasoning

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A Intelligent Diagnostic Model that base on Case-Based Reasoning according to Korea - International Financial Reporting Standards (K-IFRS에 따른 사례기반추론에 기반한 지능형 기업 진단 모형)

  • Lee, Hyoung-Yong
    • Journal of Intelligence and Information Systems
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    • v.20 no.4
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    • pp.141-154
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    • 2014
  • The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.

Knowledge Discovery Process In Internet For Effective Knowledge Creation: Application To Stock Market (효과적인 지식창출을 위한 인터넷 상의 지식채굴과정: 주식시장에의 응용)

  • 김경재;홍태호;한인구
    • Proceedings of the Korea Database Society Conference
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    • 1999.06a
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    • pp.105-113
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    • 1999
  • 최근 데이터와 데이터베이스의 폭발적 증가에 따라 무한한 데이터 속에서 정보나 지식을 찾고자하는 지식채굴과정 (knowledge discovery process)에 대한 관심이 높아지고 있다. 특히 기업 내외부 데이터베이스 뿐만 아니라 데이터웨어하우스 (data warehouse)를 기반으로 하는 OLAP환경에서의 데이터와 인터넷을 통한 웹 (web)에서의 정보 등 정보원의 다양화와 첨단화에 따라 다양한 환경 하에서의 지식채굴과정이 요구되고 있다. 본 연구에서는 인터넷 상의 지식을 효과적으로 채굴하기 위한 지식채굴과정을 제안한다. 제안된 지식채굴과정은 명시지 (explicit knowledge)외에 암묵지 (tacit knowledge)를 지식채굴과정에 반영하기 위해 선행지식베이스 (prior knowledge base)와 선행지식관리시스템 (prior knowledge management system)을 이용한다. 선행지식관리시스템은 퍼지인식도(fuzzy cognitive map)를 이용하여 선행지식베이스를 구축하여 이를 통해 웹에서 찾고자 하는 유용한 정보를 정의하고 추출된 정보를 지식변환시스템 (knowledge transformation system)을 통해 통합적인 추론과정에 사용할 수 있는 형태로 변환한다. 제안된 연구모형의 유용성을 검증하기 위하여 재무자료에 선행지식을 제외한 자료와 선행지식을 포함한 자료를 사례기반추론 (case-based reasoning)을 이용하여 실험한 결과, 제안된 지식채굴과정이 유용한 것으로 나타났다.

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Defect Classification and Management System Using CBR technique Based Internet in Apartment Housing Project (인터넷기반 공동주택 하자분류 및 관리 시스템 구축에 사례기반 추론기법을 활용한 연구)

  • Kim, Gwang-Hee;Shin, Han-Woo;Seo, Deok-Seok;Yoon, Jie-Eon
    • Journal of the Korea Institute of Building Construction
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    • v.8 no.1
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    • pp.63-70
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    • 2008
  • Management process of apartment buildings construction has increased because the after service of construction company meet the needs of customers. Many defect data, which was inspected by construction company or customers before moving into a new apartment house, were classified by field engineers and then communicated to corresponding subcontractors. The classification process needs to be performed by an expert engineer because there is so much data, it is unfeasible to complete in a short period of time. For this classification process, an automatic classification system using case base reasoning (CBR) should be considered. This research proposed a defect management system with automatic classification system using CBR. This constructed defect management system consists of cyber after service system for tenants and the whole defect management process of construction, preservation and management of apartment buildings. This system could improve the efficiency of expert work in terms of time and accuracy, as well as helping laymen users to conduct defect classification work as experts do.

Knowledge Discovery Process In Internet For Effective Knowledge Creation : Application To Stock Market (효과적인 지식창출을 위한 인터넷 상의 지식채굴과정 : 주식시장에의 응용)

  • 김경재;홍태호;한인구
    • Proceedings of the Korea Inteligent Information System Society Conference
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    • 1999.03a
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    • pp.105-113
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    • 1999
  • 최근 데이터와 데이터베이스의 폭발적 증가에 따라 무한한 데이터 속에서 정보나 지식을 찾고자하는 지식채굴과정(Knowledge discovery process)에 대한 관심이 높아지고 있다. 특히 기업 내외부 데이터베이스 뿐만 아니라 데이터웨어하우스(data warehouse)를 기반으로 하는 OLAP 환경에서의 데이터와 인터넷을 통한 웹(web)에서의 정보 등 정보원의 다양화와 첨단화에 따라 다양한 환경 하에서의 지식 채굴과정이 요구되고 있다. 본 연구에서는 인터넷 상의 지식을 효과적으로 채굴하기 위한 지식채굴과정을 제안한다. 제안된 지식채굴과정은 명시지(explicit knowledge)외에 암묵지(tacit knowledge)를 지식채굴과정에 반영하기 위해 선행지식베이스(prior knowledge base)와 선행지식관리시스템(prior knowledge management system)을 이용한다. 선행지식관리시스템은 퍼지인식도(fuzzy cognitive map)를 이용하여 선행지식베이스를 구축하여 이를 통해 웹에서 찾고자 하는 유용한 정보를 정의하고 추출된 정보를 지식변환시스템(knowledge transformation system)을 통해 통합적인 추론과정에 사용할 수 있는 형태로 변환한다. 제안된 연구모형의 유용성을 검증하기 위하여 재무자료에 선행지식을 제외한 자료와 선행지식을 포함한 자료를 사례기반추론 (case-based reasoning)을 이용하여 실험한 결과, 제안된 지식채굴과정이 유용한 것으로 나타났다.

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Analysis of the Relationship between Cognitive Levels and Achievement of Science Process Skills by Practical Assessment (실험 평가를 통한 탐구과정 기능의 성취도와 인지 수준과의 관계 분석)

  • Min, Hye-Young;Paik, Seoung-Hey;Kang, Dae-Hun
    • Journal of The Korean Association For Science Education
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    • v.19 no.2
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    • pp.256-265
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    • 1999
  • The purpose of this study is to investigate the relationship between cognitive levels and achievement of science process skills. A science laboratory process skills test based on optional instrument of the SISS was administered to a sample of 162 students in the 8th grade. Practical assessment tasks consisted of the contents about acid, base, density, and a property of cobalt chloride. The format of this practical test was the station type that students had to conduct a short activity. Science process skills included three sub-skills which were categorized as designing, performing, and reasoning. As cognitive levels develop from concrete operational stage to transition stage and formal operational stage. total scores of science process skills and mean scores of sub-skills were significantly increased. Regardless of cognitive levels. all students were more successful on performing than designing or reasoning. In case of being controlled cognitive levels, gender differences and area differences were not detected in achievement of science process skills. According to these results. there was a strong relationship between cognitive levels and achievement of science process skills by practical assessment. This study implies that considering student's cognitive levels is very important for improving science process skills.

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Livestock Telemedicine System Prediction Model for Human Healthy Life (인간의 건강한 삶을 위한 가축원격 진료 예측 모델)

  • Kang, Yun-Jeong;Lee, Kwang-Jae;Choi, Dong-Oun
    • Journal of Korea Entertainment Industry Association
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    • v.13 no.8
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    • pp.335-343
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    • 2019
  • Healthy living is an essential element of human happiness. Quality eating provides the basis for life, and the health of livestock, which provides meat and dairy products, has a direct impact on human health. In the case of calves, diarrhea is the cause of all diseases.In this paper, we use a sensor to measure calf 's biometric data to diagnose calf diarrhea. The collected biometric data is subjected to a preprocessing process for use as meaningful information. We measure calf birth history and calf biometrics. The ontology is constructed by inputting environmental information of housing and biochemistry, immunity, and measurement information of human body for disease management. We will build a knowledge base for predicting calf diarrhea by predicting calf diarrhea through logical reasoning. Predict diarrhea with the knowledge base on the name of the disease, cause, timing and symptoms of livestock diseases. These knowledge bases can be expressed as domain ontologies for parent ontology and prediction, and as a result, treatment and prevention methods can be suggested.

The Approaches of Cultural Studies to Theatre -The Limits of Theory Application- (연극에 대한 문화연구적 접근 -'이론' 도입의 한계를 중심으로-)

  • Kim, Yongn Soo
    • Journal of Korean Theatre Studies Association
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    • no.40
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    • pp.307-344
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    • 2010
  • Cultural Studies built on the critical mind of New Left exposes the relationship between culture and power, and investigates how this relationship develops the cultural convention. It has achieved the new perspective that could make us to think culture and art in terms of political correctness. However, the critical voices against the theoretical premises of Cultural Studies have been increased as its heyday in 1980s was nearly over. For instance, Terry Eagleton, a former Marxist literary critic, declared in 2003 that the golden age of cultural theory is long past. This essay, therefore, intends to show the weak foundations on which the approaches of cultural studies to theatre rest and to clarify the general problem of their introduction to theatre studies. The approach of cultural studies to theatre takes the form of 'top-down inquiry' as it applies a theory to a particular play or historical period. In other word, from the theory the writer moves to the particular case. The result is not an inquiry but rather a demonstration. This circularity can destroy the point of serious intellectual investigation as the theory dictates answers. The goal-oriented narrow viewpoint as a logical consequence of 'top-down inquiry' makes the researcher to favor the plays or the parts of a play that are proper to test a theory. As a result it loses the fair judgment on the artistic value of a play, and brings about the misinterpretation. The interpreter-oriented reading is the other defect of cultural studies as it disregards the inherent meaning of the text, distorting a play. The approach of cultural studies also consists of a conventionality as it arrives at a stereotyped interpretation by using certain conventions of reasoning and rhetoric. The cultural theories are fundamentally the 'outside theories' that seek to explain not theatre but the very broad features of society and politics. Consequently their application to theatre risks the destructive criticism, disregarding the inherent experience of theatre. Most of, if not all, cultural theories, furthermore, are proven to be lack of empirical basis. The alternative method to them is a 'cognitive science' that proves scientifically our mind being influenced by bodily experience. The application of cultural materialism to Shakespeare's is one of the cases that reveal the limits of cultural studies. Jonathan Dollimore and Water Cohen provide a kind of 'canonical study' in this application that is imitated by the succeeding researchers. As a result the interpretation of has been flooded with repetitive critical remarks, revealing the problem of 'top-down inquiry' and conventional reasoning. Cultural Studies is antipodal to theatre in some respect. It is interested chiefly in the social and political reality while theatre aims to create the fiction world. The theatre studies, therefore, may have to risk the danger of destroying its own base when it adopts cultural studies uncritically. The different stance between theatre and cultural theories also occurs from the opposition of humanism vs. antihumanism. We have to introduce cultural theories selectively and properly not to destroy the inherent experience and domain of theatre.

Context Prediction Using Right and Wrong Patterns to Improve Sequential Matching Performance for More Accurate Dynamic Context-Aware Recommendation (보다 정확한 동적 상황인식 추천을 위해 정확 및 오류 패턴을 활용하여 순차적 매칭 성능이 개선된 상황 예측 방법)

  • Kwon, Oh-Byung
    • Asia pacific journal of information systems
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    • v.19 no.3
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    • pp.51-67
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    • 2009
  • Developing an agile recommender system for nomadic users has been regarded as a promising application in mobile and ubiquitous settings. To increase the quality of personalized recommendation in terms of accuracy and elapsed time, estimating future context of the user in a correct way is highly crucial. Traditionally, time series analysis and Makovian process have been adopted for such forecasting. However, these methods are not adequate in predicting context data, only because most of context data are represented as nominal scale. To resolve these limitations, the alignment-prediction algorithm has been suggested for context prediction, especially for future context from the low-level context. Recently, an ontological approach has been proposed for guided context prediction without context history. However, due to variety of context information, acquiring sufficient context prediction knowledge a priori is not easy in most of service domains. Hence, the purpose of this paper is to propose a novel context prediction methodology, which does not require a priori knowledge, and to increase accuracy and decrease elapsed time for service response. To do so, we have newly developed pattern-based context prediction approach. First of ail, a set of individual rules is derived from each context attribute using context history. Then a pattern consisted of results from reasoning individual rules, is developed for pattern learning. If at least one context property matches, say R, then regard the pattern as right. If the pattern is new, add right pattern, set the value of mismatched properties = 0, freq = 1 and w(R, 1). Otherwise, increase the frequency of the matched right pattern by 1 and then set w(R,freq). After finishing training, if the frequency is greater than a threshold value, then save the right pattern in knowledge base. On the other hand, if at least one context property matches, say W, then regard the pattern as wrong. If the pattern is new, modify the result into wrong answer, add right pattern, and set frequency to 1 and w(W, 1). Or, increase the matched wrong pattern's frequency by 1 and then set w(W, freq). After finishing training, if the frequency value is greater than a threshold level, then save the wrong pattern on the knowledge basis. Then, context prediction is performed with combinatorial rules as follows: first, identify current context. Second, find matched patterns from right patterns. If there is no pattern matched, then find a matching pattern from wrong patterns. If a matching pattern is not found, then choose one context property whose predictability is higher than that of any other properties. To show the feasibility of the methodology proposed in this paper, we collected actual context history from the travelers who had visited the largest amusement park in Korea. As a result, 400 context records were collected in 2009. Then we randomly selected 70% of the records as training data. The rest were selected as testing data. To examine the performance of the methodology, prediction accuracy and elapsed time were chosen as measures. We compared the performance with case-based reasoning and voting methods. Through a simulation test, we conclude that our methodology is clearly better than CBR and voting methods in terms of accuracy and elapsed time. This shows that the methodology is relatively valid and scalable. As a second round of the experiment, we compared a full model to a partial model. A full model indicates that right and wrong patterns are used for reasoning the future context. On the other hand, a partial model means that the reasoning is performed only with right patterns, which is generally adopted in the legacy alignment-prediction method. It turned out that a full model is better than a partial model in terms of the accuracy while partial model is better when considering elapsed time. As a last experiment, we took into our consideration potential privacy problems that might arise among the users. To mediate such concern, we excluded such context properties as date of tour and user profiles such as gender and age. The outcome shows that preserving privacy is endurable. Contributions of this paper are as follows: First, academically, we have improved sequential matching methods to predict accuracy and service time by considering individual rules of each context property and learning from wrong patterns. Second, the proposed method is found to be quite effective for privacy preserving applications, which are frequently required by B2C context-aware services; the privacy preserving system applying the proposed method successfully can also decrease elapsed time. Hence, the method is very practical in establishing privacy preserving context-aware services. Our future research issues taking into account some limitations in this paper can be summarized as follows. First, user acceptance or usability will be tested with actual users in order to prove the value of the prototype system. Second, we will apply the proposed method to more general application domains as this paper focused on tourism in amusement park.

Design and Implementation of Contents based on XML for Efficient e-Learning System (e-Learning 시스템을 위한 XML기반 효율적인 교육 컨텐츠의 설계 및 구현)

  • Kim, Young-Gi;Han, Sun-Gwan
    • Journal of The Korean Association of Information Education
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    • v.5 no.2
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    • pp.279-287
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    • 2001
  • In this paper, we have defined and designed the structure of standardized XML content for supplying efficient e-Learning contents. We have also implemented the prototype of XML contents generator to create the educational contents easily. In addition, we have suggested the contents searching method using Case Base Reasoning and Bayesian belief network to supply XML contents suitable to learners request. The existing e-Learning system based on HTML could not customize and standardize, but XML contents can be reused and made an intelligent learning by supplying an adaptive content according to learners level. For evaluating the efficiency of designed XML content, we make the standard XML content for learning JAVA program in e-Learning system as well as discussing about the integrity and expanding the educational content. Finally, we have shown the architecture and effectiveness of the knowledge-based XML contents retrieval manager.

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Investigating Dynamic Mutation Process of Issues Using Unstructured Text Analysis (부도예측을 위한 KNN 앙상블 모형의 동시 최적화)

  • Min, Sung-Hwan
    • Journal of Intelligence and Information Systems
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    • v.22 no.1
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    • pp.139-157
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    • 2016
  • Bankruptcy involves considerable costs, so it can have significant effects on a country's economy. Thus, bankruptcy prediction is an important issue. Over the past several decades, many researchers have addressed topics associated with bankruptcy prediction. Early research on bankruptcy prediction employed conventional statistical methods such as univariate analysis, discriminant analysis, multiple regression, and logistic regression. Later on, many studies began utilizing artificial intelligence techniques such as inductive learning, neural networks, and case-based reasoning. Currently, ensemble models are being utilized to enhance the accuracy of bankruptcy prediction. Ensemble classification involves combining multiple classifiers to obtain more accurate predictions than those obtained using individual models. Ensemble learning techniques are known to be very useful for improving the generalization ability of the classifier. Base classifiers in the ensemble must be as accurate and diverse as possible in order to enhance the generalization ability of an ensemble model. Commonly used methods for constructing ensemble classifiers include bagging, boosting, and random subspace. The random subspace method selects a random feature subset for each classifier from the original feature space to diversify the base classifiers of an ensemble. Each ensemble member is trained by a randomly chosen feature subspace from the original feature set, and predictions from each ensemble member are combined by an aggregation method. The k-nearest neighbors (KNN) classifier is robust with respect to variations in the dataset but is very sensitive to changes in the feature space. For this reason, KNN is a good classifier for the random subspace method. The KNN random subspace ensemble model has been shown to be very effective for improving an individual KNN model. The k parameter of KNN base classifiers and selected feature subsets for base classifiers play an important role in determining the performance of the KNN ensemble model. However, few studies have focused on optimizing the k parameter and feature subsets of base classifiers in the ensemble. This study proposed a new ensemble method that improves upon the performance KNN ensemble model by optimizing both k parameters and feature subsets of base classifiers. A genetic algorithm was used to optimize the KNN ensemble model and improve the prediction accuracy of the ensemble model. The proposed model was applied to a bankruptcy prediction problem by using a real dataset from Korean companies. The research data included 1800 externally non-audited firms that filed for bankruptcy (900 cases) or non-bankruptcy (900 cases). Initially, the dataset consisted of 134 financial ratios. Prior to the experiments, 75 financial ratios were selected based on an independent sample t-test of each financial ratio as an input variable and bankruptcy or non-bankruptcy as an output variable. Of these, 24 financial ratios were selected by using a logistic regression backward feature selection method. The complete dataset was separated into two parts: training and validation. The training dataset was further divided into two portions: one for the training model and the other to avoid overfitting. The prediction accuracy against this dataset was used to determine the fitness value in order to avoid overfitting. The validation dataset was used to evaluate the effectiveness of the final model. A 10-fold cross-validation was implemented to compare the performances of the proposed model and other models. To evaluate the effectiveness of the proposed model, the classification accuracy of the proposed model was compared with that of other models. The Q-statistic values and average classification accuracies of base classifiers were investigated. The experimental results showed that the proposed model outperformed other models, such as the single model and random subspace ensemble model.