Designing a consistent accounting research - evidence from linkages between accounting and religion

This paper has a methodological purpose, as we are aiming to show practices of accounting research designing. In that heuristic, we are basing our argument on Burrell's and Morgan's (1979), Feyerabend's (1975), Quattrone's (2000, 2004b) and Lowe's (2004a, b) epistemo-methodological writings and consider accounting research a comprehensive coherent whole in which methodology choices must be consistent with ontological assumptions revealed in research questions and influencing epistemological stances. We evidence our claim through the bottom-up in-depth study of a research stream characterised by a form of homogeneity and revealing various designs though. We found it in works on linkages between accounting and religion, all publications on the subject focusing on the Church of England or the Victorian Synod Church of Australia, and arriving at opposed conclusions. Indeed, two bodies of literature emerge, one concluding on semantic dichotomies between accounting and religion, and another viewing accounting as a religious practice. Thence, we argue the difference lies in the intertwinement of research question formulation with ontological assumptions, epistemological stances and methodology choices.accounting research, research design, ontology, epistemology, methodology

A Boxology of Design Patterns for Hybrid Learning and Reasoning Systems

We propose a set of compositional design patterns to describe a large variety of systems that combine statistical techniques from machine learning with symbolic techniques from knowledge representation. As in other areas of computer science (knowledge engineering, software engineering, ontology engineering, process mining and others), such design patterns help to systematize the literature, clarify which combinations of techniques serve which purposes, and encourage re-use of software components. We have validated our set of compositional design patterns against a large body of recent literature.Comment: 12 pages,55 reference

Tagging, Folksonomy & Co - Renaissance of Manual Indexing?

This paper gives an overview of current trends in manual indexing on the Web. Along with a general rise of user generated content there are more and more tagging systems that allow users to annotate digital resources with tags (keywords) and share their annotations with other users. Tagging is frequently seen in contrast to traditional knowledge organization systems or as something completely new. This paper shows that tagging should better be seen as a popular form of manual indexing on the Web. Difference between controlled and free indexing blurs with sufficient feedback mechanisms. A revised typology of tagging systems is presented that includes different user roles and knowledge organization systems with hierarchical relationships and vocabulary control. A detailed bibliography of current research in collaborative tagging is included.Comment: Preprint. 12 pages, 1 figure, 54 reference

Theoretical Approaches and Key Concepts in Medical Anthropology

The theoretical views and ideas offered in the following pages – which are quite long in order to offer a through explanation of the vast and diverse medical and anthropological literature we have available – regard specific concepts and paradigms that will be useful in order to create a solid framework for the ethnographic material we have gathered

The Fear of the Lord is the Beginning of Librarianship

Terminology plays a critical role in understanding any discipline. The terms data, information, knowledge and wisdom are key terms when working with library and information science, thus how they are defined underpin a librarian’s philosophy, which is manifested in service. This article will look at these four key terms through a rigorous Christian intellectual framework, suggesting that the fear of the Lord provides a foundation upon which library services should be based. After providing this framework, this article will provide some examples of how the fear of the Lord can be applied in library services

Knowledge Discovery in Online Repositories: A Text Mining Approach

Before the advent of the Internet, the newspapers were the prominent instrument of mobilization for independence and political struggles. Since independence in Nigeria, the political class has adopted newspapers as a medium of Political Competition and Communication. Consequently, most political information exists in unstructured form and hence the need to tap into it using text mining algorithm. This paper implements a text mining algorithm on some unstructured data format in some newspapers. The algorithm involves the following natural language processing techniques: tokenization, text filtering and refinement. As a follow-up to the natural language techniques, association rule mining technique of data mining is used to extract knowledge using the Modified Generating Association Rules based on Weighting scheme (GARW). The main contributions of the technique are that it integrates information retrieval scheme (Term Frequency Inverse Document Frequency) (for keyword/feature selection that automatically selects the most discriminative keywords for use in association rules generation) with Data Mining technique for association rules discovery. The program is applied to Pre-Election information gotten from the website of the Nigerian Guardian newspaper. The extracted association rules contained important features and described the informative news included in the documents collection when related to the concluded 2007 presidential election. The system presented useful information that could help sanitize the polity as well as protect the nascent democracy

Toward the automation of business process ontology generation

Semantic Business Process Management (SBPM) utilises semantic technologies (e.g., ontology) to model and query process representations. There are times in which such models must be reconstructed from existing textual documentation. In this scenario the automated generation of ontological models would be preferable, however current methods and technology are still not capable of automatically generating accurate semantic process models from textual descriptions. This research attempts to automate the process as much as possible by proposing a method that drives the transformation through the joint use of a foundational ontology and lexico-semantic analysis. The method is presented, demonstrated and evaluated. The original dataset represents 150 business activities related to the procurement processes of a case study company. As the evaluation shows, the proposed method can accurately map the linguistic patterns of the process descriptions to semantic patterns of the foundational ontology to a high level of accuracy, however further research is required in order to reduce the level of human intervention, expand the method so as to recognise further patterns of the foundational ontology and develop a tool to assist the business process modeller in the semi-automated generation of process models

Using Ontologies for the Design of Data Warehouses

Obtaining an implementation of a data warehouse is a complex task that forces designers to acquire wide knowledge of the domain, thus requiring a high level of expertise and becoming it a prone-to-fail task. Based on our experience, we have detected a set of situations we have faced up with in real-world projects in which we believe that the use of ontologies will improve several aspects of the design of data warehouses. The aim of this article is to describe several shortcomings of current data warehouse design approaches and discuss the benefit of using ontologies to overcome them. This work is a starting point for discussing the convenience of using ontologies in data warehouse design.Comment: 15 pages, 2 figure