• Journal of Intelligence and Information Systems
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• v.12 no.2
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• pp.167-183
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• 2006

Since data mining attempts to find unknown facts or rules by dealing with also vaguely-known data sets, it always suffers from high error rate. In order to reduce the error rate, many researchers have employed multiple models in solving a problem. In this research, we present a new type of multiple models, called DyMoS, whose unique feature is that it classifies the input data and applies the different model developed appropriately for each class of data. In order to evaluate the performance of DyMoS, we applied it to a real customer churn problem of an automobile insurance company, The result shows that the DyMoS outperformed any model which employed only one data mining technique such as artificial neural network, decision tree and case-based reasoning.

• The Journal of Society for e-Business Studies
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• v.9 no.4
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• pp.103-116
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• 2004

It is needed to transfer the technology actively which has already developed to improve a up-to-date technology and foster the technological innovation. The technology transfer also can bring about a commercial success. To promote the technology transfer, it is needed to develop a new technology valuation model for a specific technology from a objective point of view, as well as to equip an institution such as the technology transfer center. The technology valuation from a objective point of view is of importance as the basic information for the price negotiation between a technology-buyer and a technology-seller. This paper takes aim at investigating a new technology valuation model and developing a technology valuation system for promoting the technology transfer. A new technology valuation system is developed as a web-enabling base. Using this users are able to estimate the value of specific technology on a real time efficiently.

• 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.

• The Journal of Information Systems
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• v.27 no.3
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• pp.63-80
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• 2018

Purpose The purpose of this study is to build a machine learning-based customer classification model to promote customer expansion effect of the free sample promotion. Specifically, the proposed model classifies potential target customers who are expected to purchase the products included in the free sample promotion after receiving the free samples. Design/methodology/approach This study proposes to build a customer classification model for determining customers suitable for providing free samples by using various machine learning techniques such as logistic regression, multiple discriminant analysis, case-based reasoning, decision tree, artificial neural network, and support vector machine. To validate the usefulness of the proposed model, we apply it to a real-world free sample-based target marketing case of a Korean major cosmetic retail company. Findings Experimental results show that a machine learning-based customer classification model presents satisfactory accuracy ranging from 70% to 75%. In particular, support vector machine is found to be the most effective machine learning technique for free sample-based target marketing model. Our study sheds a light on customer relationship management strategies using free sample promotions.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.28 no.2
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• pp.81-93
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• 2005

The main purpose of this paper Is to develop the Management Resource Analysis System for KOTRA which is based on Activity Based Costing(ABC). Because the products and services of KOTRA are exclusive and include a government subsidy, we need develop a different system from the private firm's ABC system. The Management Resource Analysis System that we propose is embodied using JAVA and JSP within an UNIX environment and developed as a Web-enabling base. It is expected for aiding a manager's decision-making such as resource inquiry, standard resource analysis, estimating the ratio of a government subsidy, case based reasoning, what-if analysis. The results of this paper suggest what points are to be considered when we apply ABC for Government Investment Corporation.

• Journal of Korean Institute of Industrial Engineers
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• v.36 no.4
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• pp.230-242
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• 2010

In this paper, an environmental monitoring and diagnosis system based on ubiquitous computing technology, shortly u-Eco Monitoring System, is proposed. u-Eco Monitoring System is designed to: 1) Collect information from the manufacturing processes via ubiquitous computing technology, 2) Analyze the current status, 3) Identify the cause of problem if detected by rule-based and case-based reasoning, and 4) Provide the results to the operator for proper decision making. Based on functional modeling, a generic architecture is derived, followed by application to a manufacturing system in iron and steel making industry. Finally, to show the validity of the proposed method, a prototype is developed and tested. The developed methods can be used as a conceptual framework for designing environmental monitoring and diagnosis system for industrial practices by which monitoring accuracy and response time for abnormal status can be significantly enhanced, and relieving operator pressure from manual monitoring and error-prone decision making.

• Education of Primary School Mathematics
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• v.19 no.1
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• pp.31-45
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• 2016

In this study, the case of error became the object of learning, and the investigator applied these cases to an actual class and established three study problems in order to achieve the purpose of this study. The results of analysis of students' errors in figure based on before achievement test are shown as follows: First, the most errors occurred in the figure was the ones from deficient mastery of prerequisite concepts and definitions. Specially, the errors from deficient mastery of prerequisite concepts and definitions have the majority. it is very high ratio even if it considers an influence of an evaluation question item. so, I think it is necessary to teach concept related figure above all. Second, as the results of application 'finding errors' to a class, there is a meaningful difference in the mathematical achievement and reasoning ability within significance level 5%. This means 'finding errors' is one of the teaching method that it develops the mathematical achievement and reasoning ability.

• Journal of The Korean Association For Science Education
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• v.26 no.4
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• pp.546-558
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• 2006

The purpose of this study was to identify heuristically how abduction was used in a context of solving an earth-environmental problem. Thirty two groups of participants with different institutional backgrounds, i,e., inservice earth science teachers, preservice science teachers, and high school students, solved an open-ended earth-environmental problem and produced group texts in which their ways of solving the problem were written, The inferential processes in the texts were rearranged according to the syllogistic form of abduction and then analyzed iteratively so as to find thinking strategies used in the abductive reasoning. The result showed that abduction was employed in the process of solving the earth-environmental problem and that several thinking strategies were used for inferring rules from which abductive conclusions were drawn. The strategies found included data reconstruction, chained abduction, adapting novel information, model construction and manipulation, causal combination, elimination, case-based analogy, and existential strategy. It was suggested that abductive problems could be used to enhance students' thinking abilities and their understanding of the nature of earth science and earth-environmental problems.

• Communications of Mathematical Education
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• v.37 no.4
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• pp.569-590
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• 2023

The purpose of this case study is to compare and analyze the covariational reasoning levels of two middle school students revealed in the process of solving and generalizing algebra word problems. A class was conducted with two middle school students who had not learned quadratic equations in school mathematics. During the retrospective analysis after the class was over, a noticeable difference between the two students was revealed in solving algebra word problems, including situations where speed changes. Accordingly, this study compared and analyzed the level of covariational reasoning revealed in the process of solving or generalizing algebra word problems including situations where speed is constant or changing, based on the theoretical framework proposed by Thompson & Carlson(2017). As a result, this study confirmed that students' covariational reasoning levels may be different even if the problem-solving methods and results of algebra word problems are similar, and the similarity of problem-solving revealed in the process of solving and generalizing algebra word problems was analyzed from a covariation perspective. This study suggests that in the teaching and learning algebra word problems, rather than focusing on finding solutions by quickly converting problem situations into equations, activities of finding changing quantities and representing the relationships between them in various ways.

• Journal of Internet Computing and Services
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• v.12 no.5
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• pp.113-125
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• 2011

As information resources have become more various and the number of the resources has increased, knowledge customization on the social web has been becoming more difficult. To reduce the burden, we offer a framework for context-based similarity calculation for knowledge customization using ontology on the CBR. Thereby, we newly developed context- and intensity-based similarity calculation methods which are applied to extraction of the most similar case considered semantic similarity and syntactic, and effective creation of the user-tailored knowledge using the selected case. The process is comprised of conversion of unstructured web information into cases, extraction of an appropriate case according to the user requirements, and customization of the knowledge using the selected case. In the experimental section, the effectiveness of the developed similarity methods are compared with other edge-counting similarity methods using two classes which are compared with each other. It shows that our framework leads higher similarity values for conceptually close classes compared with other methods.