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An Automatic Ontology Generation Framework with An Organizational Perspective

2020 | HICSS | Citations: 0
Authors: Elnagar, Samaa; Yoon, Victoria; Thomas, Manoj A

Abstract: Ontologies have been known for their powerful semantic representation of knowled ... Expand

Abstract: Ontologies have been known for their powerful semantic representation of knowledge. However, ontologies cannot automatically evolve to reflect updates that occur in respective domains. To address this limitation, researchers have called for automatic ontology generation from unstructured text corpus. Unfortunately, systems that aim to generate ontologies from unstructured text corpus are domain-specific and require manual intervention. In addition, they suffer from uncertainty in creating concept linkages and difficulty in finding axioms for the same concept. Knowledge Graphs (KGs) has emerged as a powerful model for the dynamic representation of knowledge. However, KGs have many quality limitations and need extensive refinement. This research aims to develop a novel domain-independent automatic ontology generation framework that converts unstructured text corpus into domain consistent ontological form. The framework generates KGs from unstructured text corpus as well as refine and correct them to be consistent with domain ontologies. The power of the proposed automatically generated ontology is that it integrates the dynamic features of KGs and the quality features of ontologies. Collapse

Semantic filters: DOLCE ontology

Topics: knowledge representation web page predicate logic knowledge graph social media

Methods: ontological modelling computational algorithm domain ontology DOLCE ontology WordNet
The Conceptual Framework for Financial Reporting as a Domain Ontology

2015 | Americas Conference on Information Systems | Citations: 1
Authors: Gerber, Marthinus C; Gerber, Aurona J

Abstract: The Conceptual Framework for Financial Reporting (CFfFR) was developed to provid ... Expand

Abstract: The Conceptual Framework for Financial Reporting (CFfFR) was developed to provide guidance to users and preparers of financial reports and standards. However, general consensus within the accounting community is that the Conceptual Framework fails to achieve the stated intended purpose. This paper reports on an interpretive research study to understand the role, position, content and usage of the CFfFR, specifically how the Conceptual Framework could play the role of a domain ontology for financial reporting, and how this role determine the content contained in the Conceptual Framework. Following the Ontology Life Cycle Model we determined and represented key concepts for the CFfFR ontology as part of this work we developed a model to depict the decision process to report decision-useful information in financial reports. This paper therefore describes three contributions towards the CFfFR namely: 1) an hierarchical model depicting the positioning of the CFfFR as a domain ontology determining the role, purpose, usage and content of the CFfFR; 2) a model depicting the decision process for decision-useful information depicts the implicit domain knowledge about transformations from economic activities of an entity to financial reports; and 3) a first version of the CFfFR domain ontology using both the hierarchy and decision process models as input for the identification of key concepts and relations. Collapse

Semantic filters: DOLCE ontology

Topics: knowledge representation accounting accounting standard electronic data interchange implicit knowledge

Methods: ontological modelling domain ontology financial report upper ontology business process modeling

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An Automatic Ontology Generation Framework with An Organizational Perspective

The Conceptual Framework for Financial Reporting as a Domain Ontology