Applications of fuzzy sets and the theory of evidence to accounting

書誌事項

Applications of fuzzy sets and the theory of evidence to accounting

edited by Philip H. Siegel, Andre de Korvin, and Khursheed Omer

(Studies in managerial and financial accounting, v. 3, 7)

JAI Press, c1995

  • [1]
  • 2

大学図書館所蔵 件 / 30

この図書・雑誌をさがす

注記

Statement of responsibility of v. 2: Edited by Philip H. Siegel ; co-edited by Kursheed Omer, Andre de Korvin, Awni Zebda

Includes bibliographical references and index

内容説明・目次

巻冊次

2 ISBN 9780762304172

内容説明

An analysis of fuzzy sets and the theory of evidence to accounting. It is divided into parts, covering: methodology; inference; prediction; and neural networks.

目次

  • Part 1 Methodology: utilizing fuzzy logic in decision making - new frontiers, Kursheed Omer and Andre de Korvin
  • fuzzy set theory and behavioural models for decision making under ambiguity, Awni Zebda. Part 2 Applying fuzzy-set theory to target costing in the automobile industry, Mohamed E. Bayou and Alan Reinstein
  • quality contingent replenishment policies under fuzzy demand, Jess S. Boronico
  • a fuzzy decision support for cost management systems design, Akhilesh Chandra and Surendra Agrawal
  • knowledge acquisition and the development of decision rules - studying and evaluating internal control structure, Philip H. Siegel, Jerry Strawser and Andre de Korvin. Part 3 Inference: assessment of short term liquidity risk using fuzzy sets, Ashutosh Deshmukh and Sia Nassiripour
  • a fuzzy set approach to client acceptance decision, Ashutosh Deshmukh, Jeffery Romaine and T.L.N. Tallaru
  • fuzzy expert systems - the problem of validation, Michelle McEacharn, Awni Zebda and James Calloway
  • uncertainty handling in accounting expert systems - a comparison of alternative approaches to knowledge representation, Ram S. Sriram and Patrick Wheeler. Part 4 Prediction: modelling ambiguity in both value and demand functions - the applications of fuzzy sets to stochastic modelling under uncertainty, Jess S. Boronico and Robert Kleyle
  • assessment of capital budgeting sophistication - an application of fuzzy set theory, Pamela H. Church, J. David Spiceland and Carolyn R. George
  • the audit risk model under the risk of fraud, Saurav Dutta, Keith E. Harrison and Rajendra P. Srivastava
  • project cost control - a fuzzy logic approach to crashing project activity, Kursheed Omer, Margaret F. Shipley and Andre de Korvin
  • the peer review process - a fuzzy decision model, Kursheed Omer et al. Part 5 Neural networks: a comparative analysis of artificial network algorithms - application to a bank financial risk model, Ram S. Sriram, R. Srikanth and Roy George
  • improving artificial neural network performance through input variable selection, Ali Tahai, Steven Walczak and John Rigsby
  • improved cash flows using neural network models for forecasting foreign rates, Steven Walczak, Ali Tahai and Khondar Karim.
巻冊次

[1] ISBN 9781559381338

内容説明

This monograph is designed to introduce methods of dealing with uncertainty so often present in problems of accounting. Traditionally, uncertainty in accounting was handled by statistical methods, but this book applies fuzzy logic, the theory of evidence and rough sets to the problem.

目次

  • Dealing with ambiguity in the tax law - an application of rough set theory to the determination of debt worthlessness, J.M. Hagan et al
  • ambiguity and vagueness in determining reasonable compensation for closely held corporations - the use of rough and fuzzy set theory to develop decision rules, J.M. Hagan et al
  • going concern audit decision outcomes - a fuzzy set approach, J. Spiceland et al
  • an application of fuzzy sets to the problem of evaluating net realizable value of accounts receivable, J. Rigsby et al
  • ambiguity and vagueness in behavioural ratings - a rough set approach, T. Scandura
  • using fuzzy set theory in the qualitative assessments of audit risk model components, J. Strawser and T. Louwers
  • a fuzzy approach to bond ratings, R. Williams et al
  • capital budgeting - development of a decision approach for determining expected value of cash flows, D. Franz et al
  • new product development - a decision model based on Dempster-Shafer theory, K. Omer et al
  • an application of fuzzy sets to cost allocation, A. de Korvin et al
  • the shifting bottleneck procedure for job scheduling when the duration of tasks are only partially known, A. de Korvin et al
  • determining the extent of budgetary slack in an organization - a fuzzy set approach, J. Leavins and K. Omer
  • investigating cost variances - an application of fuzzy sets to accounting and financial decision making, A. Reinstein and E. Oz
  • project management using belief in fuzzy probability estimation (BIFPET) and resource costs, M. Shipley et al.

「Nielsen BookData」 より

関連文献: 1件中  1-1を表示

詳細情報

ページトップへ