• 제목/요약/키워드: 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
    • 유통과학연구
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    • 제11권3호
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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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페인트에서 방출되는 TVOC 및 HCHO 방출량 예측모델 (A Prediction Model for TVOC and HCHO Emission of Paint Materials)

  • 김형수;이경회
    • KIEAE Journal
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    • 제3권1호
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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
    • 한국환경독성학회:학술대회논문집
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    • 한국환경독성학회 2003년도 춘계학술대회
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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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일본 시니세를 통해 본 장수요인분석 (Analysis of Longevity Factor through Japan shinise)

  • 최승일;김동일
    • 디지털융복합연구
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    • 제13권1호
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    • pp.85-92
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    • 2015
  • 최근 기업의 평균수명이 점점 단축되고 있으며 기업환경 또한 급격하게 변화하고 있다. 따라서 본 연구에서는 일본 시니세의 장수요인 분석을 통하여 기업의 장수, 즉 계속기업의 해답을 얻고자 하였다. 시니세의 조사 결과와 함께 도라야, 데이코쿠 두 시니세의 장수요인을 분석해 본 결과 그 요인은 신용과 전통, 고객맞춤상품개발, 경영방식의 변화, 글로벌 시장 개척 등의 요인이 장수의 핵심요인으로 설명되었다. 또한 본 연구에서는 이러한 주요요인을 중심으로 계층적 의사결정기법(AHP)을 이용하여 각각의 사례와 선행연구에서 조사된 요인의 중요성을 분석하여 장수요인에 대한 주요 변수를 예측 및 분석하였다. 그러나 변수선정과 사례의 성공요인이 갖고 있는 한계점 등을 고려해 볼 때 공통적 성공 요인으로 분류하기 위해서는 많은 사례가 필요할 것으로 볼 수 있다. 본 연구는 향후 장수요인을 분석하는데 매우 유용한 지침이 될 수 있을 것으로 기대된다.