Information Technology Reference
In-Depth Information
Σ
S
IRR
- the start symbol of the grammar,
S
IRR
∈
,
S
IRR
= RESULTS,
N
IRR
P
IRR
- a set of productions, defined as follows:
1.
RESULTS
WEAK_ACCEPT | ACCEPT | STRONG_ACCEPT | NOT_ACCEPT
2.
WEAK_ACCEPT
W //
if (W = weak accept) final_decision:= weak accept
3.
ACCEPT
W //if (W =
accept
)
final_decision
:=
accept
4.
STRONG_ACCEPT
W //if (W =
strong accept
)
final_decision
:=
strong accept
5.
NOT_ACCEPT
W //if (W =
not accept
)
final_decision
:=
not accept
6.
W
A | B | C | D | E // W=
results
7.
A → a //
decision
:=
weak
8.
B → b //
decision
:=
weak
9.
C → c //
decision
:=
accept
10.D → d //
decision
:=
strong
11.E → e //
decision
:=
not accept
The example UBMSS system discussed here can cognitively analyse the se-
lected rate of return, making it possible to take the best strategic decision for the
company subject to the analysis. Figure 4.4 shows example results of the operation
of the UBMSS system proposed for semantic analyses and interpretations stem-
ming from understanding the significance of the financial ratio analysed (IRR).
Figure 4.4 shows a situation in which the IRR is positive at 0,09, 0,42 and 0,93,
values at which the investment should be undertaken, although the level of accep-
tance is dramatically different in these three cases. In the first case, the investment
is only just acceptable, in the second it is moderately acceptable, whereas in the
third it is highly acceptable. In addition, an example analysis of the indicator equal
to zero is presented. In this case, the UBMSS also finds the investment only just
acceptable. What is more, a case in which the IRR is negative has also been ana-
lysed. In this case the investment is unacceptable.
The presented UBMSS system is an example of a simple cognitive system, but
it still shows what the semantic interpretation of the value of the selected eco-
nomic indicator, namely a rate of return, looks like.
The above two examples of the semantic analysis of financial and economic in-
dicators show the semantic type of a ratio analysis. Every presented example of an
UBMSS system may be extended to include other financial ratios significant for
the economic and financial analysis of a given organisation.
