A Simple Set Model of Requirements Representation

A successful information systems development (ISD) depends on a complete, correct, and consistent set of requirements specification. In this paper, we present a set model of requirements representation to present functional and non-functional requirements in a systematic and schematic manner. Because the nature of the set operation is mathematical and methodological, requirements representation becomes scholastic and structured. In this paper, we first describe an incremental and iterative process model of requirements analysis where a spiral of requirements acquisition, articulation, and analysis is defined. We then depict a set-oriented data and process model to abstract the analyzed requirements into a hierarchical structure. We further delineate the set model to represent the abstracted functional and non-functional requirements. The main advantage of the simple set model is that it provides a set of tractable requirements specification that allows developers to test if the specification is complete, correct, and consistent. A simple example is prepared as an illustration of this approach to show the meaning, values, and feasibility

INFORMATION CONTENT OF FINANCIAL REPORTING AND INFORMATION VALUE OF FINANCIAL NEWS – AN OPINION ANALYTICS APPROACH

This study investigates the impact of the quality of disclosures of financial reports of the listed firms in Taiwan under her first full adoption of International Financial Reporting Standards (IFRS) in 2013. We select the semi-annual reports of firms in the three main industry sectors of high technology, financial service, and biotechnology representing 80% of the capital market in the first year of mandatory adoption. The dictionary of financial reporting is developed according to opinion mining and sentiment analysis. In contrast to prior studies, we explore the gap analytics between financial reporting and financial news to explore whether the disclosure quality is related with the adoption of IFRS. Results are promising and show that the disclosures have relationship with the IFRS first adoption

The Atiyah class of generalized holomorphic vector bundles

For a generalized holomorphic vector bundle, we introduce the Atiyah class, which is the obstruction of the existence of generalized holomorphic connections on this bundle. Similar to the holomorphic case, such Atiyah classes can be defined by three approaches: the $\rm{\check{C}}$ech cohomology, the extension class of the first jet bundle as well as the Lie pair

A Genetic Algorithm Assisted Hybrid Approach to Web Information Integration

Heterogeneity and interoperability of Web data sources represent the current key issue in Web information extraction and integration. Warehouse approach and virtual approach are the common approaches adopted to integrate heterogeneous Web data sources. However, few analytic model and cost model were developed to measure and assess the efficiency and effectiveness of either approach or a combination. Hence, a contingency model cannot be produced to assist the search engine to select and mix the warehouse method and the virtual method. In this study, we present a genetic algorithm assisted hybrid approach to aid the search engine to evaluate the cost and performance factors. We apply genetic algorithm technique to formulate a cost optimization model and compute and compare the cost of extraction and integration. The cost model is based on a collection and compilation of the property data of the query analysis and path expression of the involved Web data sources. Six property analyses are conducted and six evolution steps are created to formulate the genetic algorithm of optimization. Further, we conduct a preliminary experiment using 15 local and global Web bookstores to install and test the method. Our experimental results show that the cost optimization can be achieved with the genetic algorithm and factor analysis