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Article
Publication date: 4 April 2008

Yasuhiko Watanabe, Ryo Nishimura and Yoshihiro Okada

This paper aims to report a QA system that can answer how‐type questions based on confirmed knowledge acquired from mails, posted to a mailing list. It aims to propose a method of…

Abstract

Purpose

This paper aims to report a QA system that can answer how‐type questions based on confirmed knowledge acquired from mails, posted to a mailing list. It aims to propose a method of detecting incorrect information in mails posted to a mailing list (ML) by using mails that ML participants submitted for correcting incorrect information in previous mails.

Design/methodology/approach

The paper discusses a problem of acquiring knowledge from natural language documents, then proposes a method to give these mails three kinds of confirmation labels, positive, negative, and other, depending on their credibility.

Findings

The paper shows a QA system based on the confirmed knowledge. It finds mail questions that are similar to the user's question and gives answers and their confirmation labels to the user. By using the confirmation labels, the user can easily choose the information that can solve his or her problem.

Originality/value

The study describes a method of detecting incorrect information in mails posted to a mailing list and acquiring confirmed knowledge from them.

Details

Internet Research, vol. 18 no. 2
Type: Research Article
ISSN: 1066-2243

Keywords

Content available
Article
Publication date: 4 April 2008

Yoshikiyo Kato, Sadao Kurohashi and Kentaro Inui

1273

Abstract

Details

Internet Research, vol. 18 no. 2
Type: Research Article
ISSN: 1066-2243

Article
Publication date: 1 September 2004

Yukihiro Okada, Yoshihiro Kawase and Shinya Sano

Describes the method of optimization based on the finite element method. The quality engineering and the multivariable analysis are used as the optimization technique. In…

Abstract

Describes the method of optimization based on the finite element method. The quality engineering and the multivariable analysis are used as the optimization technique. In addition, this method is applied to a design of IPM motor to reduce the torque ripple.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 23 no. 3
Type: Research Article
ISSN: 0332-1649

Keywords

Article
Publication date: 20 June 2016

Noriyuki Tsunogaya

The purpose of this paper is to explore whether there are differences in either the level of support for the mandatory adoption of International Financial Reporting Standards or…

3605

Abstract

Purpose

The purpose of this paper is to explore whether there are differences in either the level of support for the mandatory adoption of International Financial Reporting Standards or the arguments made by various stakeholder groups within Japan’s Business Accounting Council (BAC) during different time periods from 2009 to 2013.

Design/methodology/approach

Using a content analysis of related BAC meetings and referring to Gernon and Wallace’s (1995) accounting ecology framework, this study provides rigorous and holistic insights into the debates concerning the adoption of IFRS in Japan. Time-series analyses are specifically applied to unravel continuous or discontinuous patterns of BAC members’ statements.

Findings

The results indicated significantly higher levels of disapproval of mandatory adoption of IFRS by representatives from accounting academics, manufacturing industry, and the Financial Services Agency than by those from the Japanese Institute of Certified Public Accountants. Also, a lower level of disapproval of mandatory adoption of IFRS was found in 2009 than in 2012 and 2013. The results further demonstrated that diversity of opinions and arguments existed in different stakeholder groups as well as in different time periods.

Research limitations/implications

The findings of this study suggest that accounting research will be enhanced by an objective and critical examination of the sociological context of the globalization (convergence) process.

Originality/value

The results of this study will provide answers related to the possible, probable, and desirable aspects of the globalization (convergence) process by unraveling the causes and consequences of certain patterns presented in BAC members’ statements.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

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