Publications-Theses

題名 運用文字探勘技術協助建構公司治理本體知識
作者 陳言熙
貢獻者 周濟群
陳言熙
關鍵詞 本體論
文字探勘
語意網路
公司治理議題
ontology
text mining
semantic network
corporate governance
日期 2006
上傳時間 18-Sep-2009 20:03:52 (UTC+8)
摘要 本體論的目的在表達一個大家能共用分享的概念,且為知識表達的重要基礎,可用來協助電腦搜尋、交換資訊及了解文字。本體論的應用使網路上的資源都能夠透過電腦明確的被定義出來,使機器透過本體論語言的描述,了解自然語言,加強資料檢索效率並達到知識共享的效果。
本體論建置的困難點主要是有太多不同專業領域的領域本體知識需要被定義,所以非常的耗力費時。為了加強建置效率,需要依賴系統化的方法論來進行建置本體工程,並驗證其品質。
為了使電腦能夠理解人類語言,許多研究者透過文字探勘技術發展能讓電腦理解的電子詞典,經過分析後將詞典中的詞彙連結成語意網絡,並將語意網路將應用於各種不同的研究領域。
因此,本研究嘗試利用文字探勘技術協助建置本體知識,而結論包含可利用文字探勘技術半自動化的協助建置公司治理議題詞庫、語意網路,及以公司治理語意網路作為建置本體知識的基礎,並經由建置方法的提出,將語意網路轉化為公司治理本體知識。
The purposes of ontology are offering reusable and sharable concepts, and being the base of knowledge representation. It serves a smart way of information searching and exchanging, the resources on internet can easily defined, and computer can understand people’s natural language by the application of ontology, improving the efficiency of data indexing.
In order to let computer understand natural language, many researchers have worked hard on electronic lexicons containing computer’s logic through text mining technology, by analyzing lexicons for finding out relative vocabularies and connecting them into a semantic network.
Therefore, this research try to utilize text mining technology to support on ontology engineering, the results are developing a text mining technology to support the building of corporate governance’s lexicon and semantic network semi-automatically, and take corporate governance semantic network as the bases of ontology engineering, and introduce a method to turn semantic network into corporate governance ontology.
參考文獻 丁立平,2003,公司治理、會計資訊與公司價值關係之研究,國立台灣大學會計學系碩士論文。
中研院中文斷詞系統 http://ckipsvr.iis.sinica.edu.tw/
中文自然語言處理開放平台 http://www.nlp.org.cn/
林尚志,2004,我國公司治理評等指標建立之研究,國立政治大學會計學系碩士論文。
易明秋,2003,公司治理,台北:弘智出版社。
馬秀如,2006,企業風險管理:整合架構,臺北市 : 會計硏發基金會。
馬秀如、賴森本、阮中祺與李美雀,2005,企業風險管理,會計研究月刊,第238期(9月):28-78。
黃居仁,2002,語意網,詞網,與知識本體:淺談未來網絡上的知識運籌,
佛教知識組織管理研討會。
葉秀惠,2005,企業風險管理與公司治理,會計研究月刊,第239期(10月):40-48。
曾建勳,2007,基於領域詞典之語義網建構方法研究-以財務金融領域詞典為例,國立政治大學資訊管理學系未出版碩士論文。
董振東、董強,2001,知網 – 中文信息結構庫, http://www.keenage.com.
蔡篤村,2002,以內部控制強化公司治理之探討,國立台灣大學會計學系碩士論文。
Aussenac-Gilles, N. 1999. Gediterm, un logical de gestion de bases de connaissances terminologiques. Terminologies Nouvelles 19 : 111-123.
Bie ́bow, B., and S. Szulman. 1999. A Linquistic-based Tool for the Building of a Domain Ontology. Berlin : Springer-Verlag.
Bunge, M. 1977. Ontology I: The Furniture of the World. Treatise on Basic Philosophy, Vol. 3.
Chandrasekaran, B., J. R. Josephson, and V. R. Benjamins. 1999. What are ontologies, and why do we need them?. IEEE Intelligent Systems (January): 20-26.
Cimiano, P. 2006. Ontology Learning and Population from Text. Germany:Algorithms, Evaluation and Aplications. Berlin : Springer-Verlag.
Gruber, T.R. 1993. A translation approach to portable ontology specification. Knowledge Acquistion 5(February ):199-220.
David, J. S., C. L. Dunn, W. E. McCarthy, and R. S. Poston. 1999. The Research Pyramid A Framework for Accounting Information Systems Research. Journal of Information Systems 13 (January):7-30.
Gómez-Pérez, A., M. Fernández-López, and O. Corcho. 2004. Ontological engineering : with examples from the areas of knowledge management, e-commerce and the semantic Web, London ; New York : Springer-Verlag.
Gómez-Pérez, A., and O. Corcho. 2002. Ontology languages for the semantic web. IEEE Intelligent Systems 17(January):54-60.
Guarino, N. 1995. Formal ontology, conceptual analysis and knowledge representation. International Journal of Human-Computer Studies:625-640.
Hiroko, F., D.B. Simmons, C.E. Newton, and E.S. Robert. 1997. Knowledge Conceptualization Tool. IEEE Transactions on knowledge and data engineering 9(March-April):209-220.
Huhns, M. S., and M. P. Singh. 1997. Ontologies for agents. IEEE Internet Computing (November-December):81-83.
Kayed, A., and R.M. Colomb. 2005. Using BWW model to evaluate building ontologies in CGs Formalism. Information Systems 30(May):379-398.
Lassila, O., and D. McGuinness. 2001. The Role of Frame-Based Representation on the Semantic Web. Knowledge Systems Laboratory, Stanford University.
March, S.T., and G.F. Smith. 1995. Design and Natural Science Research on Information Technology. Design support system 14(April): 251-266.
McCarthy W.E. 1979. An entity-relationship view of accounting models. The Accounting Review 54(April): 667-686.
McCarthy, W.E. 1982. The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared Data Environment. The Accounting Review 57(March): 554-578.
McGraw, K.L. and K. Harbison-Briggs. 1989. Knowledge Acquisition: Principles and Guidelines. Englewood Cliffs, N.J.: Prentice-Hall.
Neches, R., R. Fikes, T. Gruber, R. Patil, T. Senator, et al. 1991. Enabling technology for knowledge sharing. AI Magazine 12: 36-56.
Salton, G., and M. J. McGill. 1983. Introduction to Modern Information Retrieval. New York : McGraw-Hill.
Salton, G. 1988. Automatic Text Processing:the Transformation, Analysis, and Retrieval of Information by Computer, Boston:Addison-Wesley Publishing Copmany.
Sullivan, D. 2001. Document Warehousing and Text Mining: Techniques for Improving Business Opreations, Marketing and Sales. New York :John Wiley & Son, Inc.
Sutton, S. G. 1992. Can we research a field we cannot define? Toward an understanding of the AIS discipline. Advances in Accounting Information Systems 1: 1-13.
Spark, J.K. 1972. A statistical interpretation of term specificity and its application in retrieval. Journal of Documentation 28(January):11-21.
Trigg, R.H., and M. Weiser. 1987. Text Net:A Network Based Approach to Text Handling. ACM Transactions on Office Information System 4(January):1-23.
Uschold, M., and M. Gruninger. 1996. Ontologies : principles methods and applications. The knowledge engineering review 11(February):112-124.
Wand, Y., and R. Weber. 1989. A model of control and audit procedure change in evolving data processing systems. The Accounting Review 64 (January): 87-107.
Waterson, A., and A.D. Preece. 1999. Verifying ontological commitment in knowledge-based systems. Knowledge Based Systems 12(January):45-54.
Wielinga, B. J., and A. T. Schreiber. 1993. Reusable and sharable knowledge bases: A European perspective. In Proceeding of proceedings of first International conference on building and sharing of very large-scaled knowledge bases, Tokyo, Japan.
WordNet http://wordnet.princeton.edu/
W3C http://www.w3.org/
Yang, Y., and J.O. Pedersen. 1997. A Comparative Study on Feature Selection in Text Categorization. Proceeding of Fourteenth International Conference on Machine Learning (ICML’97).
描述 碩士
國立政治大學
會計研究所
94353019
95
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0094353019
資料類型 thesis
dc.contributor.advisor 周濟群zh_TW
dc.contributor.author (Authors) 陳言熙zh_TW
dc.creator (作者) 陳言熙zh_TW
dc.date (日期) 2006en_US
dc.date.accessioned 18-Sep-2009 20:03:52 (UTC+8)-
dc.date.available 18-Sep-2009 20:03:52 (UTC+8)-
dc.date.issued (上傳時間) 18-Sep-2009 20:03:52 (UTC+8)-
dc.identifier (Other Identifiers) G0094353019en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/36891-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計研究所zh_TW
dc.description (描述) 94353019zh_TW
dc.description (描述) 95zh_TW
dc.description.abstract (摘要) 本體論的目的在表達一個大家能共用分享的概念,且為知識表達的重要基礎,可用來協助電腦搜尋、交換資訊及了解文字。本體論的應用使網路上的資源都能夠透過電腦明確的被定義出來,使機器透過本體論語言的描述,了解自然語言,加強資料檢索效率並達到知識共享的效果。
本體論建置的困難點主要是有太多不同專業領域的領域本體知識需要被定義,所以非常的耗力費時。為了加強建置效率,需要依賴系統化的方法論來進行建置本體工程,並驗證其品質。
為了使電腦能夠理解人類語言,許多研究者透過文字探勘技術發展能讓電腦理解的電子詞典,經過分析後將詞典中的詞彙連結成語意網絡,並將語意網路將應用於各種不同的研究領域。
因此,本研究嘗試利用文字探勘技術協助建置本體知識,而結論包含可利用文字探勘技術半自動化的協助建置公司治理議題詞庫、語意網路,及以公司治理語意網路作為建置本體知識的基礎,並經由建置方法的提出,將語意網路轉化為公司治理本體知識。
zh_TW
dc.description.abstract (摘要) The purposes of ontology are offering reusable and sharable concepts, and being the base of knowledge representation. It serves a smart way of information searching and exchanging, the resources on internet can easily defined, and computer can understand people’s natural language by the application of ontology, improving the efficiency of data indexing.
In order to let computer understand natural language, many researchers have worked hard on electronic lexicons containing computer’s logic through text mining technology, by analyzing lexicons for finding out relative vocabularies and connecting them into a semantic network.
Therefore, this research try to utilize text mining technology to support on ontology engineering, the results are developing a text mining technology to support the building of corporate governance’s lexicon and semantic network semi-automatically, and take corporate governance semantic network as the bases of ontology engineering, and introduce a method to turn semantic network into corporate governance ontology.
en_US
dc.description.tableofcontents 目錄
壹、緒論 1
一、研究背景與動機 1
二、研究目的 3
三、研究範圍 3
四、研究流程 4
貳、 文獻探討 5
一、語意網路 5
1、知網 6
2、WordNet 9
三、文字探勘 11
1、中文斷詞 11
2、向量空間模型 14
四、本體論 18
1、本體論的定義 19
2、本體論的基本架構 20
3、本體論的應用 21
4、本體論建置原則 22
5、本體論建置方法 23
6、本體論的結構化程度 26
参、研究方法 28
一、會計資訊系統研究 28
二、研究方法架構 30
三、詞典之建置 31
四、中文斷詞之進行 33
五、詞彙關係計算 34
六、AUSSENAC-GILLES AND COLLEAGUES’ METHOD的應用 36
七、語意結構分析 37
肆、系統實作結果 38
一、詞彙關係計算結果 38
二、詞彙網路的形成 38
三、建置公司治理本體知識 42
1、辨識結構相似概念群 43
2、定義中心—相關概念 44
3、發展階層關係 45
4、組織與調整 46
伍、結論與建議 48
一、研究結論 48
二、研究限制 49
三、研究建議 50
參考文獻 52

圖目錄
圖1-1 研究流程架構 4
圖2-1 語意網路檢索釋例 5
圖2-2 醫生、患者及醫病等關係 7
圖2-3 空間向量模型 15
圖2-4 關鍵詞-文件矩陣 16
圖2-5 知識擷取步驟 23
圖2-6 本體論建構步驟 25
圖2-7 本體論的結構化程度 26
圖3-1 研究主題金字塔 29
圖3-2 研究方法架構 31
圖3-3 定義詞彙與釋義 32
圖3-4 詞彙向量空間 34
圖3-5 關鍵詞向量空間 35
圖3-6 相似度計算 36
圖4-1 公司治理語意網路 39
圖4-2 內部控制語意網路 40
圖4-3 企業風險管理語意網路 41
圖4-4 本體知識建置步驟 43
圖4-5 內部環境與控制環境網路結構圖 44
圖4-6 與內部環境及控制環境具關係的概念群 45
圖4-7 內部環境與控制環境之上下階層關係 46
圖4-8 公司治理議題本體知識 47

表目錄
表2-1 程式的概念 6
表2-2 知網描述關係 7
表2-3 以CLUB為例的同義詞集 11
表2-4 簡化詞類標記集表 13
表2-5 詞性標注標記集 14
表2-6 常見相似度計算公式 18
表2-7 本體論定義 19
表3-1 設計科學的研究典範架構 29
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dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0094353019en_US
dc.subject (關鍵詞) 本體論zh_TW
dc.subject (關鍵詞) 文字探勘zh_TW
dc.subject (關鍵詞) 語意網路zh_TW
dc.subject (關鍵詞) 公司治理議題zh_TW
dc.subject (關鍵詞) ontologyen_US
dc.subject (關鍵詞) text miningen_US
dc.subject (關鍵詞) semantic networken_US
dc.subject (關鍵詞) corporate governanceen_US
dc.title (題名) 運用文字探勘技術協助建構公司治理本體知識zh_TW
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 丁立平,2003,公司治理、會計資訊與公司價值關係之研究,國立台灣大學會計學系碩士論文。zh_TW
dc.relation.reference (參考文獻) 中研院中文斷詞系統 http://ckipsvr.iis.sinica.edu.tw/zh_TW
dc.relation.reference (參考文獻) 中文自然語言處理開放平台 http://www.nlp.org.cn/zh_TW
dc.relation.reference (參考文獻) 林尚志,2004,我國公司治理評等指標建立之研究,國立政治大學會計學系碩士論文。zh_TW
dc.relation.reference (參考文獻) 易明秋,2003,公司治理,台北:弘智出版社。zh_TW
dc.relation.reference (參考文獻) 馬秀如,2006,企業風險管理:整合架構,臺北市 : 會計硏發基金會。zh_TW
dc.relation.reference (參考文獻) 馬秀如、賴森本、阮中祺與李美雀,2005,企業風險管理,會計研究月刊,第238期(9月):28-78。zh_TW
dc.relation.reference (參考文獻) 黃居仁,2002,語意網,詞網,與知識本體:淺談未來網絡上的知識運籌,zh_TW
dc.relation.reference (參考文獻) 佛教知識組織管理研討會。zh_TW
dc.relation.reference (參考文獻) 葉秀惠,2005,企業風險管理與公司治理,會計研究月刊,第239期(10月):40-48。zh_TW
dc.relation.reference (參考文獻) 曾建勳,2007,基於領域詞典之語義網建構方法研究-以財務金融領域詞典為例,國立政治大學資訊管理學系未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 董振東、董強,2001,知網 – 中文信息結構庫, http://www.keenage.com.zh_TW
dc.relation.reference (參考文獻) 蔡篤村,2002,以內部控制強化公司治理之探討,國立台灣大學會計學系碩士論文。zh_TW
dc.relation.reference (參考文獻) Aussenac-Gilles, N. 1999. Gediterm, un logical de gestion de bases de connaissances terminologiques. Terminologies Nouvelles 19 : 111-123.zh_TW
dc.relation.reference (參考文獻) Bie ́bow, B., and S. Szulman. 1999. A Linquistic-based Tool for the Building of a Domain Ontology. Berlin : Springer-Verlag.zh_TW
dc.relation.reference (參考文獻) Bunge, M. 1977. Ontology I: The Furniture of the World. Treatise on Basic Philosophy, Vol. 3.zh_TW
dc.relation.reference (參考文獻) Chandrasekaran, B., J. R. Josephson, and V. R. Benjamins. 1999. What are ontologies, and why do we need them?. IEEE Intelligent Systems (January): 20-26.zh_TW
dc.relation.reference (參考文獻) Cimiano, P. 2006. Ontology Learning and Population from Text. Germany:Algorithms, Evaluation and Aplications. Berlin : Springer-Verlag.zh_TW
dc.relation.reference (參考文獻) Gruber, T.R. 1993. A translation approach to portable ontology specification. Knowledge Acquistion 5(February ):199-220.zh_TW
dc.relation.reference (參考文獻) David, J. S., C. L. Dunn, W. E. McCarthy, and R. S. Poston. 1999. The Research Pyramid A Framework for Accounting Information Systems Research. Journal of Information Systems 13 (January):7-30.zh_TW
dc.relation.reference (參考文獻) Gómez-Pérez, A., M. Fernández-López, and O. Corcho. 2004. Ontological engineering : with examples from the areas of knowledge management, e-commerce and the semantic Web, London ; New York : Springer-Verlag.zh_TW
dc.relation.reference (參考文獻) Gómez-Pérez, A., and O. Corcho. 2002. Ontology languages for the semantic web. IEEE Intelligent Systems 17(January):54-60.zh_TW
dc.relation.reference (參考文獻) Guarino, N. 1995. Formal ontology, conceptual analysis and knowledge representation. International Journal of Human-Computer Studies:625-640.zh_TW
dc.relation.reference (參考文獻) Hiroko, F., D.B. Simmons, C.E. Newton, and E.S. Robert. 1997. Knowledge Conceptualization Tool. IEEE Transactions on knowledge and data engineering 9(March-April):209-220.zh_TW
dc.relation.reference (參考文獻) Huhns, M. S., and M. P. Singh. 1997. Ontologies for agents. IEEE Internet Computing (November-December):81-83.zh_TW
dc.relation.reference (參考文獻) Kayed, A., and R.M. Colomb. 2005. Using BWW model to evaluate building ontologies in CGs Formalism. Information Systems 30(May):379-398.zh_TW
dc.relation.reference (參考文獻) Lassila, O., and D. McGuinness. 2001. The Role of Frame-Based Representation on the Semantic Web. Knowledge Systems Laboratory, Stanford University.zh_TW
dc.relation.reference (參考文獻) March, S.T., and G.F. Smith. 1995. Design and Natural Science Research on Information Technology. Design support system 14(April): 251-266.zh_TW
dc.relation.reference (參考文獻) McCarthy W.E. 1979. An entity-relationship view of accounting models. The Accounting Review 54(April): 667-686.zh_TW
dc.relation.reference (參考文獻) McCarthy, W.E. 1982. The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared Data Environment. The Accounting Review 57(March): 554-578.zh_TW
dc.relation.reference (參考文獻) McGraw, K.L. and K. Harbison-Briggs. 1989. Knowledge Acquisition: Principles and Guidelines. Englewood Cliffs, N.J.: Prentice-Hall.zh_TW
dc.relation.reference (參考文獻) Neches, R., R. Fikes, T. Gruber, R. Patil, T. Senator, et al. 1991. Enabling technology for knowledge sharing. AI Magazine 12: 36-56.zh_TW
dc.relation.reference (參考文獻) Salton, G., and M. J. McGill. 1983. Introduction to Modern Information Retrieval. New York : McGraw-Hill.zh_TW
dc.relation.reference (參考文獻) Salton, G. 1988. Automatic Text Processing:the Transformation, Analysis, and Retrieval of Information by Computer, Boston:Addison-Wesley Publishing Copmany.zh_TW
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