W1201-(3) Multispace Design Model as Framework for Design Science toward Integration of Design

2010 ◽  
Vol 2010.9 (0) ◽  
pp. 204-207
Author(s):  
Yoshiyuki MATSUOKA
Keyword(s):  
Design Science ◽  
Design Model

Measuring the Consistency of Quantitative and Qualitative Information in Financial Reports: A Design Science Approach

2018 ◽  
Vol 15 (2) ◽  
pp. 93-109
Author(s):  
Chi-Chun Chou ◽  
C. Janie Chang ◽  
Chen-Lung Chin ◽  
Wei-Ta Chiang
Keyword(s):  
Design Science ◽  
Numerical Data ◽  
Evaluation Process ◽  
Quantitative Information ◽  
Design Model ◽  
Annual Reports ◽  
Financial Reports ◽  
Good Pair ◽  
Document Frequency ◽  
Science Approach

ABSTRACT This study uses a design science approach to examine the consistency between quantitative financial ratios and qualitative narrative disclosures in the annual reports. To extract information on the tone of unstructured qualitative textual data, we first use the term frequency/inverse document frequency (TFIDF) text mining technique to classify each company's narrative disclosure as either “Positive” or “Negative.” For the quantitative information, we use the K-means method to cluster each company's financial performance data into “Good” or “Poor” groups. Consistency is said to occur when the textual and numerical data form either a “Positive-Good” pair or a “Negative-Poor” pair. The design model is presented in a stepwise fashion and therefore is transparent for evaluation and validation. Our evaluation process demonstrates the feasibility of the design model. The evaluation was conducted using listed semiconductor companies in countries with different levels of market development. The results show that U.S. firms are less likely to exaggerate in their narrative disclosures and are more likely to understate their performance in MD&As compared to companies in other markets such as China and Taiwan.

LATERAL VIBRATIONS OF BEAMS ON AN ELASTIC BASE AT CHANGING THE SUPPORTING CONDITIONS

2020 ◽  
Vol 91 (5) ◽  
pp. 70-76
Author(s):  
E.V. LEONTIEV ◽  
◽  
Keyword(s):  
Dynamic Behavior ◽  
Elastic Foundation ◽  
Dynamic Problem ◽  
Static Problem ◽  
Elastic Base ◽  
Design Model ◽  
Lateral Vibrations ◽  
Internal Forces ◽  
Vibration Loads ◽  
The Right

The paper considers the system "beam - elastic foundation", in which a beam with free edges was at first on a solid elastic foundation, but when a defect suddenly forms in the foundation under the right side of the beam, part of foundation was removed from design model. As a result of calculations performed by the method of initial parameters, the displacements and internal forces for the static problem are determined. The dynamic problem of determining the forces and displacements was solved, taking into account the three vibration loads F (t) = F sinγt applied at arbitrary points d when the conditions for supporting the right side of the beam on an elastic foundation were changed, the values of the dynamics coefficients were determined. Conditions are formulated that must be taken into account when analyzing the dynamic behavior of a structure under the influence of vibration loads in the case of a change in the conditions of bearing on an elastic foundation.

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