Modelowanie stanu małych i średnich przedsiębiorstw w warunkach niepewności

Andrzej Burda; Zdzisław Hippe

doi:10.56583/br.1363

Published : 2010-10-11

No. 3 (21) (2010)

Uncertain Data Modeling: the Case of Small and Medium Enterprises

Andrzej Burda

Zdzisław Hippe

DOI: https://doi.org/10.56583/br.1363

Abstract

A new procedure for combined validation of learning models – developed for specifically uncertain data – is briefly described; it relies on a combination of resubstitution with the modified learn-and-test paradigm, called by us the queue validation. In the initial experiment the elaborated procedure was checked on doubtful (presumably distorted by creative accounting) data, related to small and medium enterprises of the Podkarpackie-region in Poland. Validated in the research learning models were completed in the form of decision trees and sets of production rules. Correctness of both type of models (trees and rules) was estimated basing on the error rate of classification. It was found that false-positive classification errors were significantly larger than false-negative ones; the difference discovered by validation procedure can be probably used as a hint of fraud in the evaluated data.

Keywords:

validation, small and medium enterprises, creative accounting

Most read articles by the same author(s)

Jarosław Bielak, Andrzej Burda, Mieczysław Kowerski, Krzysztof Pancerz, Modelling and Forecasting Cash Withdrawals in the Bank , Regional Barometer. Analyses & Prognoses: Vol. 13 No. 4 (2015)
Krzysztof Pancerz, Andrzej Burda, Piotr Grochowalski, Wiesław Paja, An Ontological Generator of Knowledge Tests from Texts on the Example of the Knowledge of the Geography of Poland , Regional Barometer. Analyses & Prognoses: Vol. 19 No. 1 (2023)
Andrzej Burda, Krzysztof Pancerz, Clustering and Visualization of Bankruptcy Patterns Using the Self-Organizing Maps , Regional Barometer. Analyses & Prognoses: Vol. 12 No. 3 (2014)
Andrzej Burda, Zdzisław Hippe, Methodology of Predicting the Future Condition of Small and Medium Enterprises , Regional Barometer. Analyses & Prognoses: No. 1 (19) (2010)
Andrzej Burda, Paweł Cudek, Zdzisław Hippe, ProfileSEEKER — Early Warning System for Predicting Economic Situation of Small and Medium Enterprises , Regional Barometer. Analyses & Prognoses: No. 3 (29) (2012)
Zbigniew Omiotek, Andrzej Burda, Feature Selection Methods in Image-Based Screening for the Detection of Hashimoto’s Thyroiditis in First-Contact Hospitals , Regional Barometer. Analyses & Prognoses: Vol. 14 No. 2 (2016)
Andrzej Burda, Assessment Models for Predicting Economic Situation of Small and Medium Enterprises – Multicriteria Analysis , Regional Barometer. Analyses & Prognoses: No. 1 (15) (2009)
Andrzej Burda, Prognozowanie kondycji przedsiębiorstw z wykorzystaniem sztucznych sieci neuronowych , Regional Barometer. Analyses & Prognoses: No. 6 (2006)
Andrzej Burda, Barbara Kuczmowska, Analiza jakości predykcji stanu ekonomiczno-finansowego małych i średnich przedsiębiorstw przy pomocy zespołów sztucznych sieci neuronowych , Regional Barometer. Analyses & Prognoses: No. 2 (12) (2008)
Andrzej Burda, Economical Sentiment Analysis Using Kohonen Networks , Regional Barometer. Analyses & Prognoses: No. 4 (14) (2008)

Details

References

Statistics

Authors

Download files

PDF (Język Polski)

Citation rules

Burda, A., & Hippe, Z. (2010). Uncertain Data Modeling: the Case of Small and Medium Enterprises. Regional Barometer. Analyses & Prognoses, (3 (21), 21–26. https://doi.org/10.56583/br.1363

Altmetric indicators

Cited by / Share

Licence

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

References

Burda A (2009): Wielokryterialna ocena modeli prognozowania stanu ekonomiczno-finansowego małych i średnich przedsiębiorstw, „Barometr Regionalny”, nr 1(15), s. 77–84.

Hippe Z.S. (1999): Data Mining and Knowledge Discovery In Business: Past, Present, and Future, [w:] W. Abramowicz, M. Orłowska (red.): Business Information Systems’99, Springer-Verlag, London, s. 158–169. DOI: https://doi.org/10.1007/978-1-4471-0875-7_14

Hippe Z.S., Knap M. (2003): Badania nad generowaniem pewnych oraz możliwych drzew decyzji, „Zeszyty Naukowe Wydziału ETI Politechniki Gdańskiej, Technologie informacyjne”, nr 1, Wyd. Wydziału ETI Politechniki Gdańskiej, Gdańsk, s. 189–194.

Haider S.A., Bukhari A.S. (2007): Evaluating Financial Sector Firm’s Creditworthiness for South-Asian Countries, „Asian Journal of Information Technology”, vol. 6, s. 329–341.

Kim H.S., Sohn S.Y. (2010): Support Vector Machines for Default Prediction of SMEs Based on Technology Credit, „European Journal of Operational Research”, vol. 201, s. 838–846. DOI: https://doi.org/10.1016/j.ejor.2009.03.036

Nowak M. (1998): Praktyczna ocena kondycji finansowej przedsiębiorstwa, Fundacja Rozwoju Rachunkowości w Polsce, Warszawa.

Pongsatat S., Rama ge J., Lawrence H. (2004): Bankruptcy Prediction for Large and Small Firms in Asia: A Comparison of Ohlson and Altman, „Journal of Accounting and Corporate Governance”, vol. 2, s. 1–13.

Schmiema nn M. (2008): Enterprises by Size Class-Overview of SMEs in the EU, http://epp.eurostat.ec.europa.eu/cache/ITY_OFFPUB/KS-SF-08-031/EN/KS-SF-08-031-EN.PDF. DOI: https://doi.org/10.1088/1126-6708/2008/08/031

Andrzej Burda

br@akademiazamojska.edu.pl

Affiliation:

University of Management and Administration in Zamość Poland

Zdzisław Hippe

br@akademiazamojska.edu.pl

Affiliation:

University of Information Technology and Management in Rzeszow Poland