Journal of the Korean Operations Research and Management Science Society
/
v.28
no.3
/
pp.81-101
/
2003
The financial statements purpose to provide useful information to decision-making process of business managers. The value-relevant information, however, embedded in the financial statement has been often overlooked in Korea. In fact, the financial statements in Korea have been utilized for nothing but account reports to Security Supervision Boards (SSB). The objective of this study is to develop earnings forecasting models through financial statement analysis using artificial intelligence (AI). AI methods are employed in forecasting earnings: artificial neural networks (ANN) for manufacturing industry and case~based reasoning (CBR) for banking industry. The experimental results using such AI methods are as follows. Using ANN for manufacturing industry records 63.2% of hit ratio for out-of-sample, which outperforms the logistic regression by around 4%. The experiment through CBR for banking industry shows 65.0% of hit ratio that beats the statistical method by 13.2% in holdout sample. Finally, the prediction results for manufacturing industry are validated through monitoring the shift in cumulative returns of portfolios based on the earning prediction. The portfolio with the firms whose earnings are predicted to increase is designated as best portfolio and the portfolio with the earnings-decreasing firms as worst portfolio. The difference between two portfolios is about 3% of cumulative abnormal return on average. Consequently, this result showed that the financial statements in Korea contain the value-relevant information that is not reflected in stock prices.
It arises that teachers' professional competence should be considered not only with a cognitive perspective but also with a situative perspective. In this study, we considered mathematics teacher noticing as situational professional competencies of a mathematics teacher, and explored how mathematics teachers noticing on children's development of reasoning about variability in a video club has changed with the situative perspective. Findings illustrate that the 'interpreting' component among the three components of noticing-attending, interpreting, and deciding how to respond-was critically decisive for the change of the participant teachers' noticing. We also discussed how the video club intervention(the framework of children's development of reasoning about variability) can support the development of teacher noticing as a professional competence. This study has implications on the design of a video club to improve mathematics teacher noticing.
Journal of Korean Society for Geospatial Information Science
/
v.3
no.1
s.5
/
pp.115-121
/
1995
Recently, spatial integration for mineral exploration is regarded as an important task of various geological applications of GIS. Therefore, theoretical bases of data representation and reasoning concerned with Dempster-Shafer theory and Fuzzy theory were systematically as the data-driven integration methodologies for raster-based geoinformation; they are distinguished from target-driven methodology based on statistical background. According to previous actual applications of these methods to mineral exploration, they have been proven to provide useful information related to hidden target mineral deposits, and it is thought that some suggestions in this study are helpful to further real applications including representation, reasoning, and interpretation stages in order to obtain a decision-supporting layer.
In this paper, Artificial Neural Networks (ANN) and Multiple Linear Regression (MLR) models were discussed to determine the compressive strength of clinker mortars cured for 1, 2, 7 and 28 days. In the experimental stage, 1288 mortar samples were produced from 322 different clinker specimens and compressive strength tests were performed on these samples. Chemical properties of the clinker samples were also determined. In the modeling stage, these experimental results were used to construct the models. In the models tricalcium silicate ($C_3S$), dicalcium silicate ($C_2S$), tricalcium aluminate ($C_3A$), tetracalcium alumina ferrite ($C_4AF$), blaine values, specific gravity and age of samples were used as inputs and the compressive strength of clinker samples was used as output. The approximate reasoning ability of the models compared using some statistical parameters. As a result, ANN has shown satisfying relation with experimental results and suggests an alternative approach to evaluate compressive strength estimation of clinker mortars using related inputs. Furthermore MLR model showed a poor ability to predict.
Proceedings of the Korea Inteligent Information System Society Conference
/
2003.05a
/
pp.338-346
/
2003
Information Technology (IT) and the internet have been major drivers the changes in all aspects of the business processes and activities. They have brought major changes to the financial statements audit environment as well, which in turn has required modifications in audit procedures. There exist, however, certain difficulties with current audit procedures especially for the assessment of the level of control risk. This assessment is primarily based on the auditors' professional judgment and experiences, not based on the objective hies or criteria. To overcome these difficulties, this paper proposes a prototype decision support model named CRAS-CBR using case based reasoning (CBR) to support auditors in making their professional judgment on the assessment of the level of control risk of the general accounting system in the manufacturing industry. To validate the performance, we compare our proposed model with benchmark performances in terms of classification accuracy for the level of control risk. Our experimental results showed CRAS-CBR outperforms a statistical model (MDA) and staff auditor performance in average hit ratio.
Journal of the Korea Society of Computer and Information
/
v.24
no.3
/
pp.159-166
/
2019
The collection and manipulation of Internet of Things (IoT) data is increasing at a fast pace and its importance is recognized in every sector of our society. For efficient utilization of IoT data, the vast and varied IoT data needs to be reliable and meaningful. In this paper, we propose an IoT framework to realize this need. The IoT framework is based on a four layer IoT architecture onto which context aware computing technology is applied. If the collected IoT data is unreliable it cannot be used for its intended purpose and the whole service using the data must be abandoned. In this paper, we include techniques to remove uncertainty in the early stage of IoT data capture and collection resulting in reliable data. Since the data coming out of the various IoT devices have different formats, it is important to convert them into a standard format before further processing, We propose the RDF format to be the standard format for all IoT data. In addition, it is not feasible to process all captured Iot data from the sensor devices. In order to decide which data to process and understand, we propose to use contexts and reasoning based on these contexts. For reasoning, we propose to use standard AI and statistical techniques. We also propose an experiment environment that can be used to develop an IoT application to realize the IoT framework.
Park, Mi-Mi;Lee, Dong-Hwan;Lee, Kyeong-Hwa;Ko, Eun-Sung
Journal of Educational Research in Mathematics
/
v.22
no.1
/
pp.101-115
/
2012
Analogy, a plausible reasoning on the basis of similarity, is one of the thinking strategy for concept formation, problem solving, and new discovery in many disciplines. Statistics educators argue that analogy can be used as an useful thinking strategy in statistics as well. This study investigated the characteristics of students' analogical thinking in statistics. The mathematically gifted were asked to construct similar problems to a base problem which is a statistical problem having a statistical context. From the analysis of the problems, students' new problems were classified into five types on the basis of the preservation of the statistical context and that of the basic structure of the base problem. From the result, researchers provide some implications. In statistics, the problems, which failed to preserve the statistical context of base problem, have no meaning in statistics. However, the problems which preserved the statistical context can give possibilities for reconceptualization of the statistical concept even though the basic structure of the problem were changed.
To enhance the competitive advantage in a constantly changing business environment, an enterprise management must make the right decision in many business activities based on both internal and external information. Thus, providing accurate information plays a prominent role in management's decision making. Intuitively, historical data can provide a feasible estimate through the forecasting models. Therefore, if the service department can estimate the service quantity for the next period, the service department can then effectively control the inventory of service related resources such as human, parts, and other facilities. In addition, the production department can make load map for improving its product quality. Therefore, obtaining an accurate service forecast most likely appears to be critical to manufacturing companies. Numerous investigations addressing this problem have generally employed statistical methods, such as regression or autoregressive and moving average simulation. However, these methods are only efficient for data with are seasonal or cyclical. If the data are influenced by the special characteristics of product, they are not feasible. In our research, we propose a forecasting framework that predicts service demand of manufacturing organization by combining Case-based reasoning (CBR) and leveraging an unsupervised artificial neural network based clustering analysis (i.e., Self-Organizing Maps; SOM). We believe that this is one of the first attempts at applying unsupervised artificial neural network-based machine-learning techniques in the service forecasting domain. Our proposed approach has several appealing features : (1) We applied CBR and SOM in a new forecasting domain such as service demand forecasting. (2) We proposed our combined approach between CBR and SOM in order to overcome limitations of traditional statistical forecasting methods and We have developed a service forecasting tool based on the proposed approach using an unsupervised artificial neural network and Case-based reasoning. In this research, we conducted an empirical study on a real digital TV manufacturer (i.e., Company A). In addition, we have empirically evaluated the proposed approach and tool using real sales and service related data from digital TV manufacturer. In our empirical experiments, we intend to explore the performance of our proposed service forecasting framework when compared to the performances predicted by other two service forecasting methods; one is traditional CBR based forecasting model and the other is the existing service forecasting model used by Company A. We ran each service forecasting 144 times; each time, input data were randomly sampled for each service forecasting framework. To evaluate accuracy of forecasting results, we used Mean Absolute Percentage Error (MAPE) as primary performance measure in our experiments. We conducted one-way ANOVA test with the 144 measurements of MAPE for three different service forecasting approaches. For example, the F-ratio of MAPE for three different service forecasting approaches is 67.25 and the p-value is 0.000. This means that the difference between the MAPE of the three different service forecasting approaches is significant at the level of 0.000. Since there is a significant difference among the different service forecasting approaches, we conducted Tukey's HSD post hoc test to determine exactly which means of MAPE are significantly different from which other ones. In terms of MAPE, Tukey's HSD post hoc test grouped the three different service forecasting approaches into three different subsets in the following order: our proposed approach > traditional CBR-based service forecasting approach > the existing forecasting approach used by Company A. Consequently, our empirical experiments show that our proposed approach outperformed the traditional CBR based forecasting model and the existing service forecasting model used by Company A. The rest of this paper is organized as follows. Section 2 provides some research background information such as summary of CBR and SOM. Section 3 presents a hybrid service forecasting framework based on Case-based Reasoning and Self-Organizing Maps, while the empirical evaluation results are summarized in Section 4. Conclusion and future research directions are finally discussed in Section 5.
The purpose of this study was to develop lesson plans and teaching materials applying practical reasoning instruction for the 7th home economics curriculum content, and to test the effect of practical reasoning instruction on morality of middle school students. This study is a quasi-experimental research with a pretest-posttest design. Practical reasoning instruction for experimental group and traditionally lecture oriented instruction for comparison group were input, and tested the statistical differences between two groups before and after the treatment. The subjects for this study were 8th grade students of a middle school located in Kwangju city. Two classes of 76 students homogeneous in characteristics and academic record for each experimental and comparison group were assigned. Instrument used for this study was a revised moral indicator, that was developed by KEDI(2001). Spss/win for 10.0 statistics program was used for analysis of data. ANCOVA was done for testing statistical difference between pretest and posttest of experiment group and comparison group. Result of study which showed statistically significant difference between groups were:1. Virtue of "responsibility for words and deeds"(from 3.22 to 3.61 for experimental group and from 3.27 to 3.26 for comparison group) in domain of responsibility and cooperation, and virtue of "punctuality"(from 3.59 to 3.76 for experimental group and from 3.41 to 3.28 for comparison group) in domain of trustworthiness, 2. Virtue of "conversation etiquette"(from 3.47 to 3.67 for experimental group and from 3.28 to 3.31 for comparison group) in domain of caring for others, 3. Virtue of "forgiveness other′s mistakes"(from 3.32 to 3.65 for experimental group and from 3.33 to 3.25 for comparison group) in domain of kindness, concession, forgiveness, and virtue of "volunteering activity"(from 2.89 to 3.71 for experimental group and from 3.36 to 3.45 for comparison group) in domain of compassion and service, 4. Virtue of "equip the convenient facility for handicapped"(from 4.19 to 4.29 for experimental group and from 4.17 to 3.91 for comparison group) in domain of equality and human rights, virtue of "recovering selfness for own community"(from 2.34 to 2.79 for experimental group and from 2.14 to 2.29 for comparison group), virtue of "opposing way of accomplishing purpose by an means"(from 3.27 to 3.31 for experimental group and from 3.47 to 3.05 for comparison group), virtue of "opposing election of considering acquaintance"(from 3.35 to 3.56 for experimental group and from 3.12 to 3.14 for comparison group) in domain of fairness, and virtue of "eradication of military force or violence among countries"(from 3.49 to 3.57 for experimental group and from 3.38 to 3.05 for comparison group) in domain of love for humanity. The morality of experimental group was improved more than that of comparison group in all of above items. From the results of this study, following conclusion was drawn. Practical reasoning instruction in home economics is effective in raising students′ virtue and value of responsibility in words and deeds, trustworthiness in punctuality, courtesy of not interrupting conversation, forgiveness of other′s mistakes, volunteering activity, equity for handicapped, fairness opposing selfness for own community, fairness opposing way of accomplishing purpose by all means, fairness opposing election of considering acquaintance, and love for humanity opposing war.
Park, Min-Sun;Park, Mi-Mi;Lee, Kyeong-Hwa;Ko, Eun-Sung
School Mathematics
/
v.13
no.4
/
pp.599-614
/
2011
According to prior research studies, comparison of two data sets promote informal and formal statistical reasoning, which may mediate descriptive and inferential statistics. However, there has been relatively little attention given to the mediation of both descriptive and inferential statistics. We attempted to identify which statistical concepts or factors students used and how they applied concepts or factors to make decisions when they compared data sets. We also investigated the characteristics and changes of the view of concepts and factors. As a result, we identified that students paid attention to data value, center, spread, and sample, which are important factors of inferential statistics. Students' understanding of each factors were sometimes appropriate for inferential statistics, but sometimes not. From the results, we suggest instructional ideas for a task which can connect descriptive and inferential statistics.
본 웹사이트에 게시된 이메일 주소가 전자우편 수집 프로그램이나
그 밖의 기술적 장치를 이용하여 무단으로 수집되는 것을 거부하며,
이를 위반시 정보통신망법에 의해 형사 처벌됨을 유념하시기 바랍니다.
[게시일 2004년 10월 1일]
이용약관
제 1 장 총칙
제 1 조 (목적)
이 이용약관은 KoreaScience 홈페이지(이하 “당 사이트”)에서 제공하는 인터넷 서비스(이하 '서비스')의 가입조건 및 이용에 관한 제반 사항과 기타 필요한 사항을 구체적으로 규정함을 목적으로 합니다.
제 2 조 (용어의 정의)
① "이용자"라 함은 당 사이트에 접속하여 이 약관에 따라 당 사이트가 제공하는 서비스를 받는 회원 및 비회원을
말합니다.
② "회원"이라 함은 서비스를 이용하기 위하여 당 사이트에 개인정보를 제공하여 아이디(ID)와 비밀번호를 부여
받은 자를 말합니다.
③ "회원 아이디(ID)"라 함은 회원의 식별 및 서비스 이용을 위하여 자신이 선정한 문자 및 숫자의 조합을
말합니다.
④ "비밀번호(패스워드)"라 함은 회원이 자신의 비밀보호를 위하여 선정한 문자 및 숫자의 조합을 말합니다.
제 3 조 (이용약관의 효력 및 변경)
① 이 약관은 당 사이트에 게시하거나 기타의 방법으로 회원에게 공지함으로써 효력이 발생합니다.
② 당 사이트는 이 약관을 개정할 경우에 적용일자 및 개정사유를 명시하여 현행 약관과 함께 당 사이트의
초기화면에 그 적용일자 7일 이전부터 적용일자 전일까지 공지합니다. 다만, 회원에게 불리하게 약관내용을
변경하는 경우에는 최소한 30일 이상의 사전 유예기간을 두고 공지합니다. 이 경우 당 사이트는 개정 전
내용과 개정 후 내용을 명확하게 비교하여 이용자가 알기 쉽도록 표시합니다.
제 4 조(약관 외 준칙)
① 이 약관은 당 사이트가 제공하는 서비스에 관한 이용안내와 함께 적용됩니다.
② 이 약관에 명시되지 아니한 사항은 관계법령의 규정이 적용됩니다.
제 2 장 이용계약의 체결
제 5 조 (이용계약의 성립 등)
① 이용계약은 이용고객이 당 사이트가 정한 약관에 「동의합니다」를 선택하고, 당 사이트가 정한
온라인신청양식을 작성하여 서비스 이용을 신청한 후, 당 사이트가 이를 승낙함으로써 성립합니다.
② 제1항의 승낙은 당 사이트가 제공하는 과학기술정보검색, 맞춤정보, 서지정보 등 다른 서비스의 이용승낙을
포함합니다.
제 6 조 (회원가입)
서비스를 이용하고자 하는 고객은 당 사이트에서 정한 회원가입양식에 개인정보를 기재하여 가입을 하여야 합니다.
제 7 조 (개인정보의 보호 및 사용)
당 사이트는 관계법령이 정하는 바에 따라 회원 등록정보를 포함한 회원의 개인정보를 보호하기 위해 노력합니다. 회원 개인정보의 보호 및 사용에 대해서는 관련법령 및 당 사이트의 개인정보 보호정책이 적용됩니다.
제 8 조 (이용 신청의 승낙과 제한)
① 당 사이트는 제6조의 규정에 의한 이용신청고객에 대하여 서비스 이용을 승낙합니다.
② 당 사이트는 아래사항에 해당하는 경우에 대해서 승낙하지 아니 합니다.
- 이용계약 신청서의 내용을 허위로 기재한 경우
- 기타 규정한 제반사항을 위반하며 신청하는 경우
제 9 조 (회원 ID 부여 및 변경 등)
① 당 사이트는 이용고객에 대하여 약관에 정하는 바에 따라 자신이 선정한 회원 ID를 부여합니다.
② 회원 ID는 원칙적으로 변경이 불가하며 부득이한 사유로 인하여 변경 하고자 하는 경우에는 해당 ID를
해지하고 재가입해야 합니다.
③ 기타 회원 개인정보 관리 및 변경 등에 관한 사항은 서비스별 안내에 정하는 바에 의합니다.
제 3 장 계약 당사자의 의무
제 10 조 (KISTI의 의무)
① 당 사이트는 이용고객이 희망한 서비스 제공 개시일에 특별한 사정이 없는 한 서비스를 이용할 수 있도록
하여야 합니다.
② 당 사이트는 개인정보 보호를 위해 보안시스템을 구축하며 개인정보 보호정책을 공시하고 준수합니다.
③ 당 사이트는 회원으로부터 제기되는 의견이나 불만이 정당하다고 객관적으로 인정될 경우에는 적절한 절차를
거쳐 즉시 처리하여야 합니다. 다만, 즉시 처리가 곤란한 경우는 회원에게 그 사유와 처리일정을 통보하여야
합니다.
제 11 조 (회원의 의무)
① 이용자는 회원가입 신청 또는 회원정보 변경 시 실명으로 모든 사항을 사실에 근거하여 작성하여야 하며,
허위 또는 타인의 정보를 등록할 경우 일체의 권리를 주장할 수 없습니다.
② 당 사이트가 관계법령 및 개인정보 보호정책에 의거하여 그 책임을 지는 경우를 제외하고 회원에게 부여된
ID의 비밀번호 관리소홀, 부정사용에 의하여 발생하는 모든 결과에 대한 책임은 회원에게 있습니다.
③ 회원은 당 사이트 및 제 3자의 지적 재산권을 침해해서는 안 됩니다.
제 4 장 서비스의 이용
제 12 조 (서비스 이용 시간)
① 서비스 이용은 당 사이트의 업무상 또는 기술상 특별한 지장이 없는 한 연중무휴, 1일 24시간 운영을
원칙으로 합니다. 단, 당 사이트는 시스템 정기점검, 증설 및 교체를 위해 당 사이트가 정한 날이나 시간에
서비스를 일시 중단할 수 있으며, 예정되어 있는 작업으로 인한 서비스 일시중단은 당 사이트 홈페이지를
통해 사전에 공지합니다.
② 당 사이트는 서비스를 특정범위로 분할하여 각 범위별로 이용가능시간을 별도로 지정할 수 있습니다. 다만
이 경우 그 내용을 공지합니다.
제 13 조 (홈페이지 저작권)
① NDSL에서 제공하는 모든 저작물의 저작권은 원저작자에게 있으며, KISTI는 복제/배포/전송권을 확보하고
있습니다.
② NDSL에서 제공하는 콘텐츠를 상업적 및 기타 영리목적으로 복제/배포/전송할 경우 사전에 KISTI의 허락을
받아야 합니다.
③ NDSL에서 제공하는 콘텐츠를 보도, 비평, 교육, 연구 등을 위하여 정당한 범위 안에서 공정한 관행에
합치되게 인용할 수 있습니다.
④ NDSL에서 제공하는 콘텐츠를 무단 복제, 전송, 배포 기타 저작권법에 위반되는 방법으로 이용할 경우
저작권법 제136조에 따라 5년 이하의 징역 또는 5천만 원 이하의 벌금에 처해질 수 있습니다.
제 14 조 (유료서비스)
① 당 사이트 및 협력기관이 정한 유료서비스(원문복사 등)는 별도로 정해진 바에 따르며, 변경사항은 시행 전에
당 사이트 홈페이지를 통하여 회원에게 공지합니다.
② 유료서비스를 이용하려는 회원은 정해진 요금체계에 따라 요금을 납부해야 합니다.
제 5 장 계약 해지 및 이용 제한
제 15 조 (계약 해지)
회원이 이용계약을 해지하고자 하는 때에는 [가입해지] 메뉴를 이용해 직접 해지해야 합니다.
제 16 조 (서비스 이용제한)
① 당 사이트는 회원이 서비스 이용내용에 있어서 본 약관 제 11조 내용을 위반하거나, 다음 각 호에 해당하는
경우 서비스 이용을 제한할 수 있습니다.
- 2년 이상 서비스를 이용한 적이 없는 경우
- 기타 정상적인 서비스 운영에 방해가 될 경우
② 상기 이용제한 규정에 따라 서비스를 이용하는 회원에게 서비스 이용에 대하여 별도 공지 없이 서비스 이용의
일시정지, 이용계약 해지 할 수 있습니다.
제 17 조 (전자우편주소 수집 금지)
회원은 전자우편주소 추출기 등을 이용하여 전자우편주소를 수집 또는 제3자에게 제공할 수 없습니다.
제 6 장 손해배상 및 기타사항
제 18 조 (손해배상)
당 사이트는 무료로 제공되는 서비스와 관련하여 회원에게 어떠한 손해가 발생하더라도 당 사이트가 고의 또는 과실로 인한 손해발생을 제외하고는 이에 대하여 책임을 부담하지 아니합니다.
제 19 조 (관할 법원)
서비스 이용으로 발생한 분쟁에 대해 소송이 제기되는 경우 민사 소송법상의 관할 법원에 제기합니다.
[부 칙]
1. (시행일) 이 약관은 2016년 9월 5일부터 적용되며, 종전 약관은 본 약관으로 대체되며, 개정된 약관의 적용일 이전 가입자도 개정된 약관의 적용을 받습니다.