Peter:
Look like I issed an excellent session, a pity.
I've looked throught eh extensive notes on the Wiki, but
had problems attempting to access the ppt file: there
seems to be an encoding error or file corruption. (01)
Al the best, (02)
Peter (03)
On Thu, 17 Mar 2005 17:12:12 -0800
Peter Yim <peter.yim@xxxxxxxx> wrote:
> We had a fabulous lecture from Professor William E.
>McCarthy today. Thank you very much, Professor McCarthy.
>Thanks also, to all who called in today, and joined Bill
>for a most interesting and educational discussion during
>and after the lecture.
>
> Material from Professor McCarthy's talk is available on
>our session wiki page at:
>http://ontolog.cim3.net/cgi-bin/wiki.pl?ConferenceCall_2005_03_17
>
> ... in particular, the digitized (mp3) audio recording
>of the entire talk and the discussion has now been
>posted. That is archived in our knowledge repository for
>reference by everyone. Additionally, for the next 10
>days, telephone playback will also available. See details
>at:
>http://ontolog.cim3.net/cgi-bin/wiki.pl?ConferenceCall_2005_03_17#nid050
>
> Thanks & regards. =ppy
>
> P.S. Our invited speaker for next month will be Dr.
>Michael Uschold] from Boeing Corporation. He will be
>giving us a talk entitled: "Semantic Filtering" on April
>21, 2005. Please mark your calendars now, and watch out
>for the coming announcements for additional details.
> =ppy
> --
>
>
> Peter P. Yim wrote Sat, 05 Mar 2005 11:49:52 -0800:
>
>> * ANNOUNCEMENT *
>
>
>> We are please to announce that *Professor William E.
>>McCarthy* from
>> Michigan State University will be giving a talk
>>entitled: "*The
>> Integration of an Accounting Domain Ontology (REA) with
>>an Upper
>> Ontology (SUMO)*" during our March 17, 2005 conference
>>call session.
>
>
>> Conference call-in details:
>>
>> Date: Thursday, Mar. 17, 2005
>> Start Time: 10:30am PST / 1:30pm EST (World Time:
>>
>http://www.timeanddate.com/worldclock/fixedtime.html?month=3&day=17&year=2005&hour=10&min=30&sec=0&p1=224
>
>> )
>> Session Duration: 1.5 ~ 2 Hours
>> Dial-in Number: 1-702-851-3330 (Las Vegas, Nevada)
>> Participant Access Code: "686564#"
>
>
>> ****The Integration of an Accounting Domain Ontology
>>(REA) with an Upper
>> Ontology (SUMO)****
>> by William E. McCarthy
>
>> Abstract:
>
>> The REA (Resource-Event-Agent) enterprise ontology is a
>>well-accepted
>> model of the concepts and relationships that exist in a
>>normal economic
>> exchange between companies or conversions within
>>companies. REA is based
>> upon a foundation grounded in both accounting and
>>economic theories of
>> the firm, and it is used in the accounting domain
>>extensively for both
>> research and teaching in accounting systems. The seminal
>>REA paper was
>> published in The Accounting Review in 1982, and its
>>basic framework has
>> been extended multiple times in recent years in work by
>>Geerts and
>> McCarthy. The REA ontology has been used in standards
>>work within the
>> UN/CEFACT, ISO, and other standards bodies.
>
>> All domain ontologies need to reconciled eventually to
>>an upper ontology
>> if they expect to be used extensively across domains,
>>and the
>> interrelated domain concepts and associations need to be
>>mapped to those
>> of the upper ontology where those correspondences exist.
>>The upper
>> ontology to be used in this mapping exercise with REA is
>>SUMO, the
>> Suggested Upper Merged Ontology, one of the IEEE
>>Standard Upper Ontology
>> working group starter documents. SUMO is extensively
>>used and researched
>> in the computer science community, and its conceptual
>>structures are
>> better defined and integrated than those of more
>>informal ontological
>> frameworks like Bunge and Sowa. Sowa’s conceptual
>>framework fits REA
>> well, but Bunge’s is a clear conceptual mismatch.
>
>> Mapping to more general ideas and axioms can be both a
>>quality control
>> and a concept expansion exercise. There are bound to be
>>many gaps and
>> overlaps, just as one would find in mapping individual
>>external schemas
>> to a more general conceptual schema in the database
>>design process of
>> view modeling and view integration. The integration
>>exercise to be
>> described in this presentation is most certainly
>>preliminary, and it is
>> being accomplished by an REA expert who is also an
>>acknowledged SUMO
>> novice. The domain concepts of REA work extremely well
>>in the process
>> modeling of inter-firm business collaborations and in
>>the re-orientation
>> of basic accounting ideas away from the artifactual grip
>>of general
>> ledgers and traditional accounting reporting. Their
>>integration with
>> SUMO will be another step on the path to assessing their
>>suitability for
>> use as a more general enterprise ontology.
>
>
>> **About the Speaker:* *
>
>> William E. McCarthy is a Professor of Accounting and
>>Information Systems
>> at Michigan State University. He received his A.B. in
>>economics from
>> Boston College in 1968 and his Ph.D. in accounting and
>>computer science
>> from the University of Massachusetts in 1978. His
>>homepage is available
>> at http://www.msu.edu/user/mccarth4/
>
>> Professor McCarthy’s research interests center around
>>the application of
>> knowledge-based systems, object orientation, and
>>database theories to
>> the problems of building information architectures for
>>use between and
>> within business enterprises. His papers have been
>>published in many
>> leading accounting and computer science journals, and he
>>has given
>> invited presentations to a wide variety of academic and
>>business
>> institutions in the USA, Europe, Asia, and Australia.
>>Professor
>> McCarthy’s paper on REA accounting systems was given the
>>first Seminal
>> Contribution to Accounting Information Systems
>>Literature Award at the
>> American Accounting Association meeting in Chicago in
>>1996. His present
>> research focuses on (1) the development of REA
>>enterprise ontologies,
>> (2) the integration of REA models within XML, and (3)
>>the development of
>> agent-oriented information systems with REA business
>>process patterns.
>
>> Most recently, he has been especially active in
>>international e-commerce
>> standardization efforts. He was a member of the business
>>process team of
>> the UN-based ebXML project, and he is also active with
>>the UN’s
>> Technologies and Methods Workgroup and the ISO-based
>>Open-edi
>> initiative. He was also active in semantic integration
>>and model-based
>> standards development work with the Open Applications
>>Group (OAG) and
>> the Object Management Group (OMG). For the years
>>2001-2003, he was the
>> Vice-President of the American Accounting Association
>>(AAA), and every
>> summer he teaches at MSU an AAA-sponsored workshop on
>>REA accounting
>> systems to accounting faculty from all over the world.
>
>> Professor McCarthy teaches a wide variety of graduate
>>and undergraduate
>> information systems classes at MSU, and he was the
>>recipient of the
>> Department of Accounting’s Roland F. Salmonson
>>Outstanding Teaching
>> Award in 1985, in 1993, and again in 2003. He is also
>>cited in the 1995,
>> 1998, and 2001 versions of the Business Week Guide to
>>the Best Business
>> Schools as one of the outstanding graduate teachers in
>>the Broad College
>> of Business, and in 1999 he was given the outstanding
>>faculty teaching
>> award from the Spartan Business Journal (MBA student
>>newspaper). In
>> 1999, Professor McCarthy was given the Withrow
>>Teacher-Scholar Award,
>> the lifetime teaching award from the Broad College of
>>Business, and in
>> 2003 he was given the American Accounting Association’s
>>Innovation in
>> Accounting Education Award. In February 2000, he was
>>presented with the
>> highest recognition given to professors at Michigan
>>State University:
>> the MSU Distinguished Faculty Award.
>
>
>> Please refer to details on the session wiki page at:
>> http://ontolog.cim3.net/cgi-bin/wiki.pl?ConferenceCall_2005_03_17
>
>> Please point your browser to this wiki page during the
>>session.
>> Shared-screen support (VNC session) will also be
>>available and be
>> started 5 minutes before the call.
>
>> Look forward to having you at the session.
>
>> Regards. =ppy
>
>> P.S. to help us with the logistics, please add your name
>>under the
>> "expected" attendees section
>> (http://ontolog.cim3.net/cgi-bin/wiki.pl?ConferenceCall_2005_03_17#nid019
>> ) if you are planning to attend, and haven't responded
>>otherwise. Tx. -ppy
>
>> P.P.S. Please note that this event was originally
>>planned for March 10,
>> 2005, and has now been rescheduled to Mar. 17, 2005 due
>>to the fact that
>> a number of our members will need to be at the Semantic
>>Technology
>> Conference 2005 (March 7~10, 2005, San Francisco, ref:
>> http://www.semantic-conference.com/ ). We apologize for
>>any
>> inconvenience caused. Please make a note of this new
>>date and come join
>> us. =ppy
>> --
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