Management accounting highlights the use of accounting information for decision making and optimal control and management of executives in organizations. Accounting information is provided comprehensively by the accounting information system (AIS). To develop the AIS, the maturity of the system should be determined. In this regard, the first step is to identify and categorize maturity factors a...

Phonological differences between regional dialects of American English are well established in the sociolinguistics literature. The perception of these phonological differences by naïve listeners is much less well understood, however. Using an existing corpus of spoken sentences produced by talkers from a number of distinct regional dialects in the United States, an acoustic analysis was conduc...

Point-of-interest (POI) recommendation that suggests new places for users to visit arises with the popularity of location-based social networks (LBSNs). Due to the importance of POI recommendation in LBSNs, it has attracted much academic and industrial interest. In this paper, we offer a systematic review of this field, summarizing the contributions of individual efforts and exploring their rel...

BACKGROUND Individuals with Mibyeong are difficult to identify. Although extensive research has attempted to introduce an easy and clear method for Mibyeong diagnosis, the indices used to categorize Mibyeong severity are unclear. We hypothesized that individuals with severe Mibyeong have reduced physiological function, thus activating homeostatic regulatory functions and inducing alterations in...

An artificial believer has to recognize textual entailment to categorize beliefs. We describe our system – the Fuzzy Believer system – and its application to the TAC/RTE three-way task.

The role of stable factors, such as alexithymia (i.e., difficulties identifying and expressing feelings, externally oriented cognitive style), or temporary factors, such as affective states (mood), on emotion perception has been widely investigated in the literature. However, little is known about the separate or joint effect of the alexithymia level and affective states (positive affectivity, ...

Transforming guideline recommendations into executable statements for computerized decision support systems requires a clear understanding of what tasks must be performed. We sought (a) to determine whether a limited set of action types could be defined to comprehensively categorize activities recommended by the majority of clinical guidelines, (b) to describe the relative frequency of these ac...

Affective events are events that impact people in positive or negative ways. When people discuss an event, people understand not only the affective polarity but also the reason for the event being positive or negative. In this paper, we aim to categorize affective events based on the reasons why events are affective. We propose that an event is affective to people often because the event descri...

We report simulations with backpropagation networks trained to discriminate and then categorize a set of stimuli. The findings suggest a possible mechanism for categorical perception based on altering interstimulus similarity.

In this paper we present a view of the overall process of application development for real-world classiication and regression problems. Speciically, we identify, categorize and discuss the various problem-speciic factors that innuence this process.