bluuebunny/crossref_metadata_2025_split huggingface dataset:
Knowledge management via ontology development in accounting
Authors: Chou Tung‐Hsiang , Vassar John A. , Lin Binshan 
Published: March 2008

PurposeThis paper seeks to develop an ontological approach, in order to make it possible to share a common understanding of accounting theory, in this case, the specific structure of the profit and loss account among people or software agents.Design/methodology/approachThis paper presents an ontology methodology (the Net technique) which represents a semi‐structured element in the domain knowledge of accounting. More specifically, ontology will be used to explain the profit and loss account as a representation of the potential use of this methodology.FindingsTo support ontology effectively, a strong accounting information support system in the organization is necessary. The ontology may be used by employees to navigate the information repository of an organization for the effective coordination. In addition, it might be possible for the WWW to be used to generate data, information and knowledge in the accounting domain.Practical implicationsSoftware agents could extract and aggregate accounting information from numerous web sites, which in turn might answer research questions or be used as input data for other applications.Originality/valueThe development of ontology expands the researcher's ability to generate information by using search methods beyond simple keywords. If only keywords are used in internet searches, then information that is retrieved will often lack the precision necessary for generating quality information. Therefore, in order to retrieve quality information more quickly and accurately, a broader and more extensive ontology development is required.
The semantic web: a catalyst for future e‐business
Authors: Durgin Janet K. , Sherif Joseph S. 
Published: March 2008

PurposeThis paper aims to advance research that portrays the semantic web as the future web where computer software agents can carry out sophisticated tasks for users.Design/methodology/approachThe paper discusses the major factors that affect the performance and reliability of information services for the web, namely the distribution of information, which has resulted from the globalization of information systems, the heterogeneity of information sources and the sources' instability caused by autonomous evolution.FindingsMan stands at the threshold of being able to create the semantic web, in terms of declaratively representing objects that are already human‐readable on the web. The next step is to make it the dynamic semantic web by encoding procedures in web material as first‐class objects.Practical implicationsSemantic web technology will work with extensible mark‐up language, which will enable electronic commerce by: defining languages that provide support in defining, mapping, and exchanging product data; functioning from the development of standard ontology that will cover various business areas; and utilizing efficient translation services that will require areas of standard ontology.Originality/valueThe paper tackles one of the most pressing issues of the creation of programs that collect web content, process the information and exchange the results with other programs from diverse sources.
A mixed 0‐1 integer programming for inventory model
Authors: Lee Amy H.I. , Kang He‐Yau 
Published: March 2008

PurposeThis paper seeks to construct a model for inventory management for multiple periods. The model considers not only the usual parameters, but also price quantity discount, storage and batch size constraints.Design/methodology/approachMixed 0‐1 integer programming is applied to solve the multi‐period inventory problem and to determine an appropriate inventory level for each period. The total cost of materials in the system is minimized and the optimal purchase amount in each period is determined.FindingsThe proposed model is applied in colour filter inventory management in thin film transistor‐liquid crystal display (TFT‐LCD) manufacturing because colour filter replenishment has the characteristics of price quantity discount, large product size, batch‐sized purchase and forbidden shortage in the plant. Sensitivity analysis of major parameters of the model is also performed to depict the effects of these parameters on the solutions.Practical implicationsThe proposed model can be tailored and applied to other inventory management problems.Originality/valueAlthough many mathematical models are available for inventory management, this study considers some special characteristics that might be present in real practice. TFT‐LCD manufacturing is one of the most prosperous industries in Taiwan, and colour‐filter inventory management is essential for TFT‐LCD manufacturers for achieving competitive edge. The proposed model in this study can be applied to fulfil the goal.
Elements of a cybernetic epistemology
Authors: Nechansky Helmut 
Published: March 2008

PurposeThe paper seeks to put together cybernetics principles determining the possibilities of interaction between two or more goal‐oriented systems to show that they are determining the patterns of societal organization, too.Design/methodology/approachGoal‐orientation and decision‐rules, as found in simple feedback systems, and Ashby's Law of requisite variety are repeatedly applied to investigate the cybernetic possibilities for the interaction and organization of goal‐oriented systems.FindingsThe interaction of goal‐oriented systems can lead directly to conflict, cooperation or hierarchy. Out of conflict and cooperation there is a further tendency to develop hierarchies. And in a diversifying environment a hierarchical higher system can grow, get suppressive or perish. It is shown how all this abstract cybernetic reasoning applies to societal organization, too: laws follow the form of decision‐rules of feedback systems. Institutions making laws have to define the elements of such decision‐rules. And societal organization processes for solving conflicts face exactly the options derived from the interaction of goal‐oriented systems.Practical implicationsThe goals and the goal‐oriented decisions pursued by a “system” like a person or an institution, are identified as the most important cybernetic determinants to explain seemingly complex phenomena like societal organization.Originality/valueThe paper shows that just a few cybernetics principles determining the possibilities of interaction between two or more goal‐oriented systems suffice to analyze and explain processes of societal differentiation and organization.
The cybernetics of learning mathematics and computer sciences
Authors: Fidelman Uri 
Published: March 2008

PurposeThe purpose of this paper is to present a classification of students according to their hemispheric‐related cognitive stile.Design/methodology/approachReviewing of former studies and correction of conceptual mistakes in a reviewed former study.FindingsThe required classification is possible, and a battery of tests has been developed.Practical implicationsThis research is applicable for choosing for each individual student the teaching approach most suiting this student.Originality/valueThe suggested classification method is new. It may prevent learning problems like dyslexia and dyscalculia, and it may increase the learning level of the entire population.
A new approach to the reduction of multiple integrals to simple ones using Chebyshev's kernels
Authors: Mora G. , Cherruault Y. 
Published: March 2008

PurposeThis paper seeks to present an original method for transforming multiple integrals into simple integrals.Design/methodology/approachThis can be done by using α‐dense curves invented by Y. Cherruault and A. Guillez at the beginning of the 1980s.FindingsThese curves allow one to approximate the space Rn (or a compact of Rn) with the accuracy α. They generalize fractal curves of Mandelbrobdt. They can be applied to global optimization where the multivariables functional is transformed into a functional depending on a single variable.Practical implicationsApplied to a multiple integral, the α‐dense curves using Chebyshev's kernels permit one to obtain a simple integral approximating the multiple integral. The accuracy depends on the choice of α.Originality/valueThe paper presents an original method for transforming integrals into simple integrals.
A metric approach for comparing DNA sequences
Authors: Mora‐Mora H. , Lloret‐Climent M. , Vives‐Macia F. 
Published: March 2008

PurposeThis paper attempts to compare two biological successions, in general any two successions, analysing the differences between them.Design/methodology/approachAn algorithm was designed based on a metric which enables one to calculate the associated distance between two successions and, based on the distance obtained, the type of mutations which have occurred was approached.FindingsThe empirical analysis shows that the transformations caused in the successions have been detected by the metric. Today there are numerous enormously powerful programs able to trawl entire databases and therefore the aim of this paper was not to compare these, but to demonstrate a different way of comparing two given successions.Practical implicationsThe paper presents a comparison of two DNA successions having a measure of the degree of similarity between them and their possible mutations.Originality/valueThe metric presented is a generalisation of the Hamming distance in strings of different lengths. The software associated with the metric has made it possible to validate the results obtained.
Economic yoyos and never‐perfect value systems
Authors: Lin Yi , Forrest Dillon 
Published: March 2008

PurposeThis paper aims to look at the economic concepts of consumption preferences and merit goods and the well constructed examples: The Lazy Rotten Kids, The Nightlight Controversial, and The Prodigal Son, in the light of a recent systemic model, named yoyo model.Design/methodology/approachWith the systemic yoyo model and its methodology used as the road‐map, the traditional calculus‐based methods are employed.FindingsFrom the angle of whole systemic evolution, an astonishing theorem is established, named the Theorem of Never‐Perfect Value Systems. It states that, no matter how a value system is introduced and reinforced, the system will never be perfect. Also, it is shown that, when a tender loving parent exists, his selfish child would take advantage of the parent by putting as little effort into his work as possible.Originality/valueWith recent development of systems research as the foundation, two brand new insights into household economics were discovered.
Definition and selection of fuzzy sets in genetic‐fuzzy systems using the concept of fuzzimetric arcs
Authors: Kouatli Issam 
Published: March 2008

PurposeThis paper seeks to identify and propose a standard approach for the selection and optimization of fuzzy sets used in fuzzy decision‐making systems.Design/methodology/approachThe design was based on two principles: selection and optimization. The selection methodology was based on the “Fuzzimetric Arcs” principle, which is an analogy of the trigonometric circle principle. This would allow an initial sinusoidal fuzzy set shape. Other shapes may also be selected using the described formula (trapezoidal, triangular, … , etc.). As the proposal methodology is based on the trigonometric circle, other trigonometric formulae can be applied. For example, linguistic hedges can be defined using standard trigonometric formulae. Regarding optimization, the initial fuzzy set selection was assumed to be of regular shape (sinusoidal, trapezoidal or triangular). An irregular shape may be required by some systems. Hence, a genetic algorithm was proposed as a methodology to optimize the performance of fuzzy systems by mutating different regular shapes.FindingsA simplified business decision‐making application was described and the proposed selection methodology was explained in the form of an example. Currently, there is no standard for the selection of fuzzy sets as this is dependent on knowledge engineering and the type of application chosen. The proposed methodology offers an easy‐to‐use possible standard which all developers/researchers may adopt irrespective of their application field. Moreover, the proposed methodology may integrate well with object‐oriented technology.Originality/valueThe paper presents standardization of the fuzzy sets selection and optimization technique used in any type of management information systems. This will aid all developers and researchers to enhance their technical communication. It would also enhance the simplicity and effectiveness of optimizing the performance of such systems.
Developing innovative systems
Authors: Rudall B.H. , Mann C.J.H. 
Published: March 2008

PurposeThis paper aims to review current developments in the production of innovative systems in cybernetics and management science.Design/methodology/approachThe approach takes the form of a general review and survey of selected research and development topics.FindingsThe paper illustrates the multi‐ and trans‐disciplinary nature of cybernetics, systems and management sciences.Practical implicationsThe choice of reviews provides an awareness of the current trends in these areas of endeavour.Originality/valueThe reviews are selected from a global database and give a studied assessment of present‐day research and development initiatives.
Digital patient; CYBCOM discussion
Authors: Andrew Alex M. 
Published: March 2008

PurposeThis paper seeks to review a source of information on applications of digital technology in medicine and patient care. A recent period of lively discussion in the online discussion list associated with the American Society for Cybernetics, initiated by a question about the relationship of cybernetics to systems science, is partially reviewed.Design/methodology/approachThe aim is to review developments on the internet, especially those of general cybernetic interest.FindingsModelling of human physiology and pathology, especially when patient‐specific, offers many benefits including novel procedures. Attention is also given to management of out‐patient appointments and to aids for the old and infirm. The discussion in the CYBCOM list raises many important and fundamental issues concerning the nature of cybernetics.Practical implicationsThe applications of IT in medicine and patient care are of undoubted actual or potential value. The CYBCOM discussion reveals a diversity of attitudes, with general agreement that cybernetics offers deeper insights than alternative approaches.Originality/valueIt is hoped this is a valuable periodic review.
On the concept of the “control systems theory” as a new model of systemic consideration
Authors: Mlakar Tatjana , Mulej Matjaž 
Published: March 2008

PurposeThis paper sets out to provide a new systems theory supporting requisite holism and innovation in organizations of the public sector, such as medical care.Design/methodology/approachMulej's dialectical systems theory is applied.FindingsCurrently, the many existing systems theories are applied in separation rather than in synergy. Here, a fourth attempt to make a new systems theory in Slovenia is presented: after the dialectical system theory, the dialectical network thinking, and the business cybernetics this is the control systems theory.Research limitation/implicationsResearch was limited to management of public health care and attainment of the requisite holism in it.Practical implicationsManagerial efficiency and processes in organizations with a rather small influence of the market pressure can be innovated more easily.Originality/valueThis is the first attempt, to the best of one's knowledge, to make a new synergy of the dialectical systems, living systems, and viable systems theories as potentially complementary systems theories and three methodologies supporting informal requisite holism of thinking, decision making and action.
A systemic critique of neoclassical utility theory
Authors: Johannessen Jon‐Arild , Olaisen Johan 
Published: March 2008

PurposeThis paper seeks to use systemic thinking for the purpose of criticizing neoclassical utility theory.Design/methodology/approachFirst, the systemic‐theoretical ontology, epistemology and methodology are presented. Then the basis for the utility theory, and later spin‐offs, the decision theory and game theory, for which among others Jon Elster is a main agent, are criticized.FindingsThe psychological hypothesis, on which the utility theory is based, is rejected as untrue.Originality/valueThe fact that a theory can be explained in simple mathematical terms may make it popular, but this will hardly make it more scientific, despite its display of numerous mathematical terms. This paper's contribution has been to provide a critique of this concept.
The cybernetics of social change – and history
Authors: Nechansky Helmut 
Published: March 2008

PurposeThis paper aims to show how basic cybernetics principles of the interaction of two or more goal‐oriented systems determine the possibilities of social change – and of history.Design/methodology/approachThe starting‐point is the assumption of a social unit organized in two levels in which leaders and subordinated members share mutual goal‐values. As sources for differentiation within this unit diverging individual strivings and questions of leadership (i.e. defining goals, internal and external policy) are identified.FindingsThese sources for differentiation suffice to explain the emergence of individual, political and economic conflicts, as well as the necessary emergence of a multilevel hierarchical organization of society in order to deal with these conflicts. The options of how to deal with these conflicts are analyzed in detail.Practical implicationsTo avoid the emergence of a proletariat, i.e. a fraction of a society whose interests are neither represented nor pursued by its leaders, is identified as crucial for the long‐term stability of a social unit.Originality/valueThe paper shows how a few cybernetic principles – primarily the cybernetics of decision making and Ashby's law – can explain complex social phenomena. Thus, it shows the applicability of elements of a cybernetic epistemology.
Prosthotology: the science of prosthetics and orthotics
Authors: Bache A.G. 
Published: March 2008

PurposeThe present field of prosthetics/orthotics is an erratic agglomerate of vague guidelines, skills and knowledge. The author conceived prosthotology to clarify, expand and enlighten prosthetics/orthotics into a science with a solid foundation and clear framework. This paper seeks to present itself as an introduction to the field and its relationship with cybernetics and systems.Design/methodology/approachProsthotology achieves this by disregarding the established barriers between the human body, mind and environment. This traditional scheme is replaced by focusing on goals and goal systems instead. A goal system consists of a goal former and a goal achiever. When a goal achiever cannot achieve a goal, it can be amended. If a goal achiever cannot initialise, a prosthesis may provide amendment. If a goal achiever cannot propagate, an orthosis may provide amendment.FindingsThis perspective enables one to focus on a person's needs, what exactly is inhibiting these needs, and how best to permit the needs to be granted. It does not assume that, in order to achieve a goal, only the human body can be used.Practical implicationsProsthotology provides direction and advancement for prosthetics and orthotics. It also enhances integration of prosthetics and orthotics with other engineering disciplines.Originality/valueSo far one has only scratched the surface of the potential of prosthetics and orthotics, using prosthotology, this potential is obvious and a step closer.
Economic yoyos and Becker's Rotten Kid theorem
Authors: Lin Yi , Forrest Dillon 
Published: March 2008

PurposeThis paper aims to establish a systemic yoyo model for economic entities so that the most recent developments in systems research can be applied to the study of economics and finance.Design/methodology/approachThe concept and methods of whole systemic evolution are employed so that each economic entity, be it an individual, a family, a company, or any organization, can be analyzed with the help of systems research.FindingsIt is first shown that, in a market of free competition, a concept as fundamental as demand and supply is about mutual reactions and mutual restrictions of different forces under equal quantitative effects. Second, each economic entity is modelled and simulated as an economic yoyo or a flow of such yoyos. Owing to the wide applicable scope and practical significance of the Rotten Kid theorem and the excellent analysis of Bergstrom concerning the fact that this theorem is not generally true, after developing the yoyo model for various economic entities, in this paper the main result is established, a sufficient and necessary condition under which the Rotten Kid theorem holds true in general in light of whole systems evolution.Originality/valueFor the first time in history, the general structure of systems is employed to analyze topics in household economics and a long‐sought‐for sufficient and necessary condition is obtained successfully.
Solving a system of fourth‐order obstacle boundary value problems by differential transform method
Authors: Momani Shaher , Suat Ertürk Vedat 
Published: March 2008

PurposeThis paper sets out to study a system of fourth‐order obstacle boundary value problems associated with obstacle, unilateral and contact problems.Design/methodology/approachDifferential transform method was used to solve the system.FindingsIt is demonstrated that the proposed scheme validates for this type of problems.Originality/valueIt is the first time, to the best of one's knowledge, that the method is applied to obstacle boundary value problems. Also, the technique implemented in this study can be used for this type of physical length sensitive problems.
A B‐spline algorithm for the numerical solution of Fisher's equation
Authors: Şahin Ali , Dağ İdris , Saka Bülent 
Published: March 2008

PurposeThis paper seeks to develop an efficient B‐spline Galerkin scheme for solving the Fisher's equation, which is a nonlinear reaction diffusion equation describing the relation between the diffusion and nonlinear multiplication of a species.Design/methodology/approachThe solution domain is partitioned into uniform mesh and, using the quartic B‐spline functions, the Galerkin method is applied to the Fisher's equation.FindingsThe method yields stable accurate solutions. Obtained results are acceptable and in unison with some earlier studies.Originality/valueUsing the uniform mesh, quartic B‐spline Galerkin method is employed for finding the numerical solutions of Fisher's equation.
Application of wavelet transform analysis in medical frames compression
Authors: Maleknejad Khosrow , Sohrabi Saeed , Rostami Yasser 
Published: March 2008

PurposeThe purpose of this paper, with reference to compression of different images' portions with various qualities, is to obtain a high‐compression coefficient.Design/methodology/approachUsually, not all parts of a medical image have equal significance. Also, an image's background can be combined with noise. This method separates a part of the video which is moving from a part that is stationary.FindingsThis process results in the high‐quality compression of medical frames.Originality/valueSeparating parts of a frame using 2D and 3D wavelet transform makes a valuable contribution to biocybernetics.