A mapping from conceptual graphs to formal concept analysis

A straightforward mapping from Conceptual Graphs (CGs) to Formal Concept Analysis (FCA) is presented. It is shown that the benefits of FCA can be added to those of CGs, in, for example, formally reasoning about a system design. In the mapping, a formal attribute in FCA is formed by combining a CG source concept with its relation. The corresponding formal object in FCA is the corresponding CG target concept. It is described how a CG, represented by triples of the form source-concept, relation, target-concept, can be transformed into a set of binary relations of the form (target-concept, source-concept a relation) creating a formal context in FCA. An algorithm for the transformation is presented and for which there is a software implementation. The approach is compared to that of Wille. An example is given of a simple University Transaction Model (TM) scenario that demonstrates how FCA can be applied to CGs, combining the power of each in an integrated and intuitive way

A Transaction-oriented architecture for enterprise systems

Many enterprises risk business transactions based on information systems that are incomplete or misleading, given that 80-85% of all corporate information remains outside of their processing scope. It highlights that the bulk of information is too unstructured for these systems to process, but must be taken into account if those systems are to provide effective support. Computer technology nonetheless continues to become more and more predominant, illustrated by SAP A.G. recognising that 65-70% of the world's transactions are run using their technology. Using SAP as an illustrative case study, and by bringing in the benefits of technologies such as Service-Oriented Architecture (SOA), Business Process Management (BPM), Enterprise Architecture Frameworks (EA) and Conceptual Structures, a practical roadmap is identified to a Transaction-Oriented Architecture (TOA) that is predicated on the Transaction Concept. This concept builds upon the Resources-Events-Agents (REA) modelling pattern that is close to business reality. Enterprise systems can thus better incorporate that missing 80-85% of hitherto too-unstructured information thereby allowing enterprise systems vendors such as SAP, their competitors, customers, suppliers and partners to do an ever better job with the world's transactions

From enterprise concepts to formal concepts

A business enterprise is more than its buildings, equipment or financial statements. Enterprise Architecture frameworks thus include a metamodel that attempts to bring together all the enterprise concepts including the visible entities into a unified conceptual structure. Using a simple case study based on the author's institution, the effectiveness of this conceptual structure is explored. The metamodel is stated in Conceptual Graphs then mapped from these graphs' triples into transitive Formal Concept binaries using the CGFCA software. A misalignment in the enterprise concepts is discovered from the derived formal concepts, pointing towards the wider applicability of this approach

CGs to FCA Including Peirce's Cuts

Previous work has demonstrated a straightforward mapping from Conceptual Graphs (CGs) to Formal Concept Analysis (FCA), and the combined benefits these types of Conceptual Structures bring in capturing and reasoning about the semantics in system design. As in that work, a CGs Transaction Model (or `Transaction Graph') exemplar is used, but in the form of a richer Financial Trading (FT) case study that has its business rules visualised in Peirce's cuts. The FT case study highlights that cuts can meaningfully be included in the CGs to FCA mapping. Accordingly, the case study's CGs Transaction Graph with its cuts is translated into a form suitable for the CGtoFCA algorithm described in that previous work. The process is tested through the CG-FCA software that implements the CGtoFCA algorithm. The algorithm describes how a Conceptual Graph (CG), represented by triples of the form source-concept, relation, target-concept can be transformed into a set of binary relations of the form target-concept, source-conceptnrelation thus creating a formal context in FCA. Cuts though can now be included in the same formal, rigorous, reproducible and general way. The mapping develops the Transaction Graph into a Transaction Concept, capturing and unifying the features of Conceptual Structures that CGs and FCA collectively embody

Traditional Accounting with Decentralised Ledger Technology

Distributed ledger technology is by some believe to be the accounting system of the future, replacing the centuries-old double-entry accounting paradigm, as it has desirable characteristics such as tamper-resistance. However, it might suffer from technology lock-in as double-entry bookkeeping, due to its long-standing history, has offered the conceptual foundations for many laws, regulations and business practices. While some of these laws, regulations and practices might become obsolete as a result of distributed ledger technology, some might still prove to be valuable in a new technological context. While aiming at unlocking the potential of distributed ledger technology in an accounting context, we also want to preserve the wisdom of accounting craftsman. For this reason, it is the aim of this paper to offer a bi-directional mapping between traditional double-entry bookkeeping and innovative paradigms that have proven their value in decentralised systems, of which distributed ledger technology is an exponent. This paper offers such a mapping for the Resource-Event-Agent paradigm

Exploring, Reasoning with and Validating Directed Graphs by Applying Formal Concept Analysis to Conceptual Graphs

Although tools exist to aid practitioners in the construction of directed graphs typified by Conceptual Graphs (CGs), it is still quite possible for them to draw the wrong model, mistakenly or otherwise. In larger or more complex CGs it is furthermore often difficult–without close inspection–to see clearly the key features of the model. This paper thereby presents a formal method, based on the exploitation of CGs as directed graphs and the application of Formal Concept Analysis (FCA). FCA elucidates key features of CGs such as pathways and dependencies, inputs and outputs, cycles, and joins. The practitioner is consequently empowered in exploring, reasoning with and validating their real-world models

Validating directed graphs by applying formal concept analysis to conceptual graphs

Although tools exist to aid practitioners in the construction of directed graphs typified by Conceptual Graphs (CGs), it is still quite possible for them to draw the wrong model, mistakenly or otherwise. In larger or more complex CGs it is furthermore often difficult without close inspection to see clearly the key features of the model. This paper thereby presents a formal method, based on the exploitation of CGs as directed graphs and the application of Formal Concept Analysis (FCA). FCA elucidates key features of CGs such as pathways and dependencies, inputs and outputs, cycles, and joins. The practitioner is consequently assisted in reasoning with and validating their models

Leading the Practice in Layered Enterprise Architecture

While Enterprise Architecture (EA) causes organisations to think, work and model in domains, there are inadequacies in such a waterfall approach. By restating domains as layers, i.e. LEAD (Layered Enterprise Architecture Design/ Development) based on the LEAD Enterprise Ontology, EA performs better in enterprise layers and levels of abstraction. Through LEAD, the domain relationships are also better captured, hence leading the advancement of agile EA

The suitabilty of conceptual graphs in strategic management accountancy

The hypothesis of the research is "conceptual graphs are a suitable knowledge-base decision support tool for use by managemenat ccountants in strategic planning", explained as follows. Knowledge-based approaches can help accountants apply their skills in the direction of strategic management problems. Such problem domains cannot be modelled effectively by computer alone, hence we are only interested in those advanced knowledge-based methodologies that can be adequately reviewed by strategic management accountants in the light of their own continually changing tacit and implicit knowledge. Structured diagram techniques, such as flowcharting, are well known by accountants and are a clearly understandable yet important aid in problem review. Apart from being founded on a logically complete reasoning system, the knowledge-based methodology of conceptual graphs was formulated to be an enhancement of these other methods. Furthermore the graphical form of conceptual graphs enjoy an apparent similarity to the 'negating' brackets in the accountant's traditional bookkeeping model. After conducting a comparative study with two similar methodologies in current use showing the technical advantages of conceptual graphs, the Conceptual Analysis and Review Environment computer software was devised and implemented. CARE was used to test the - accepted graphical form of conceptual graphs through a series of user evaluation sessions. The evaluations started out with subjects from the conceptual graphs community itself, then key business school staff, and culminated in a session with senior practising accountants. In addition, CARE was enhanced iteratively in accordance with the results of each evaluation session. Despite their strong prima facie attractiveness and positive response from the conceptual graphs community session, as the user evaluations progressed it became increasingly evident that the inherent complexity of conceptual graphs fundamentally undern-tined them as a viable tool, other than for very trivial problems well below the level needed to be viable for strategic management accountancy. Therefore the original contribution of this research is that its hypothesis turns out to be false