Table Of Content

Expert Systems with Applications An International Journal Pergamon Press New York Oxford Seoul Tok EXPERT SYSTEMS WITH APPLICATIONS An International Journal EDITOR-IN-CHIEF Jay Liebowitz, D.Sc. Department of Management Science George Washington University Washington, DC 20052 EDITORIAL ADVISORY BOARD Edward Feigenbaum Jae Kyu Lee Michel Clerget Stanford University, USA Korea Advanced Institute of Science and Cognitech, France Lance B. Eliot Technology Kenneth J. Fordyce University of Southern California, USA I. Burhan Turksen IBM, USA University of Toronto, Canada James R. Slagle Y. T. Chien David J. Gorney University of Minnesota, USA National Science Foundation, USA Rawson Technologies, Inc., USA Eliot Weinman Dianne C. Berry Ernest H. Forman Software Productivity Group, USA University of Oxford, UK George Washington University, USA Randall Davis Dan Yurman David King Massachusetts Institute of Technology, EG & G Idaho, USA Execucom Systems, USA USA Roar Fjellheim David J. Mischelevich Walter Reitman Computas Expert Systems, Norway Viewpoint Engineering, USA Rensselaer Polytechnic Institute, USA Milton White E. Balagurusamy Shri K. Goyal International Association of Knowledge National Centre for Expert Systems, GTE Laboratories, USA Engineers, USA India Daniel E. O’Leary Jon R. Wright Steven H. Kim University of Southern California, USA AT&T Bell Laboratories, USA Massachusetts Institute of Technology, USA Richard G. Vedder Roy Rada University of North Texas, USA University of Liverpool, England Dietter Specht James L. Rash John P. Coyne IPK/Berlin, Germany NASA Goddard Space Flight Center, George Washington University, USA Vladimir Milacic USA John H. Carson University of Belgrade, Yugoslavia George Washington University, USA Louis L. Odette N. Rao Machiraju Applied Expert Systems, Inc., USA Daniel Schutzer Apple Computer, Inc., USA Citicorp Investment Bank, USA Randall Shumaker Hans Bergkvist Naval Research Laboratory, USA PHaaurl moHna rmAossno ciates, USA ATTEXOR S. A., Switzerland David Bendel Hertz Laura C. Davis Francisco J. Cantu University of Miami, USA U.S. Navy Center for Applied Research Instituto Tecnologico y de Estudios in Artificial Intelligence, USA A. Desai Narasimhalu Superiores de Monterrey, Mexico National University of Singapore Daniel De Salvo Masao Matsumoto Intellimetrix, USA Patricia Lightfoot NEC Corporation, Japan NASA Goddard Space Flight Center, Patrick F. Perez Jerald Feinstein USA Neuron Data, USA MITRE, USA Larry Harris Brian Gaines Efraim Turban AI Corporation, USA University of Calgary, Canada Eastern Illinois University, USA Mark Fox Peter E. Hart Bernt Bremdal Carnegie-Mellon University, USA Syntelligence, USA GeoKnowledge, Norway Editorial Office: Jay Liebowitz, School of Government and Business Administration, Department of Management Science, George Washington University, Washington, DC 20052. Publishing, Subscription, and Advertising Offices: Pergamon Press, Inc., 395 Saw Mill River Road, Elmsford, New York 10523, USA, INTERNET “[email protected]”, or Pergamon Press plc. Headington Hill Hall, Oxford OX3 OBW, England. Published Quarterly. Annual Institutional Subscription Rate (1992): £85.00 (US$135.00). Two-year Institutional Rate (1992/93): £161.50 (US$265.50). Per- sonal Subscription Rate (1991): US$71.00. Sterling prices are definitive. US dollar prices are quoted for convenience only, and are subject to exchange rate fluctuation. Prices include postage and insurance and are subject to change without notice. Notify 8 weeks in advance of address change with a copy of the subscription mailing label. Back issues of all previously published volumes, in both hard copy and on microform, are available direct from Pergamon Press. Subscription rates for Japan are available on request. Copyright © 1991 Pergamon Press ple. Copyright Notice. It is a condition of publication that manuscripts submitted to this journal have not been published and will not be simultaneously submitted or published elsewhere. By submitting a manuscript, the authors agree that the copyright for their article is transferred to the publisher if and when the article is accepted for publication. The copyright covers the exclusive rights to reproduce and distribute the article, including reprints, photographic reproductions, microform or any other reproductions of similar nature, and translations. 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The copyright owner's consent does not extend to copying for general distribution, for promotion, for creating new works, or for resale. Specific written permission must be obtained from the publisher for copying. Please contact the Subsidiary Rights Manager at either Pergamon Press Inc. or Pergamon Press, plc. The Item-Fee Code for this publication is: 0957-4174/91 $3.00 + .00. ™ The paper used in this publication meets the minimum requirements of American National Standard for Information Sciences—Permanence of Paper for Printed Library Materials, ANSI Z39.48-1984. Printed in the USA. LIST OF CONTENTS Volume 3, Number | CONTENTS Special Issue: Expert Systemsfo r Accounting, Auditing, and Tax Carol E. Brown Guest Editor’s Preface: Expert Systems for Accounting, Auditing, and Tax Carol E. Brown Expert Systems in Public Accounting: Current Practice and Future Directions Chidanand Apté An Object-Centered Representation for Financial Analysis John Kastner J. Efrim Boritz An Expert Systems Approach to Substantive Audit Planning Anthony K. P. Wensley Arun Sen An Expert Systems Assistance to Internal Audit Department Wanda A. Wallace Evaluation Robert L. Black TaXpert: An Expert System to Determine Stock Ownership Gary Grudnitski According to Rules of the Internal Revenue Code I. S. Torsun Application of Temporal Logic to Tax Regulations K. J. Manning Mohammad J. Abdolmohammadi Identification of Tasks for Expert Systems Development in Mohammad S. Bazaz Auditing Anita S. Hollander Capital Budgeting in Governments: The Feasibility of Artificial Rhoda C. Icerman Intelligence Technology Jagdish S. Gangolly Semantic Knowledge Bases for Financial Accounting Standards Timothy P. Hedley Che-Tung Wong David S. Murphy The Effects of Expert System Use on Entry-Level Accounting Mary Ellen Phillips Expertise: An Experiment James V. Hansen Artificial Neural Networks: Foundations and Application toa William F. Messier, Jr. Decision Problem Daniel E. O’Leary Artificial Intelligence and Expert Systems in Accounting Databases: Survey and Extensions Gary Howorka The Design of Co-Audit: An Experimental Testbed System to Laura Moeur Support Research on the Next Generation of Audit Technology Michael Goul NTIS Section Software Survey Section New Patents IV Contents Index Volume 3, Number 2 1991 CONTENTS Special Issue: Expert Systems in Scandinavia Bernt A. Bremdal Guest Editors’ Note Roar Fjellheim Erik Hollnagel The Pragmatic and the Academic View on Expert Systems Staffan Lof Knowledge Systems and Management Decision Support Bjorn Moller Fridtjov Owre Integration of a Real Time Expert System and a Modern Graphic Svein Nilsen Display System in a Swedish Nuclear Power Plant Control Room Ilkka Priha FAKS—An On-Line Expert System Based on Hyperobjects Asbjern Andersen Automatic Generation of Technical Documentation Klaus Heje Munch Stig Arff AI Approaches to Production Management Geir Hasle Gisle Stokke Jan C. Gjerlow Jyrki Kontio Matias: Development and Maintenance of a Large but Well- defined Application Christian Liisberg Possible Low-Priced, Robust Expert Systems Using Neural Networks and Minimal Entropy Coding Kristian Sandahl Meeting the Requirements of Knowledge Management Henrik Eriksson Thomas Padron-McCarthy Tomas Sokolnicki Bengt Osterlund Inge Nordbe METAKREK: Knowledge Acquisition as Modeling Mette Vestli Ingeborg Selvberg Matti Katajamaki Knowledge-Based CAD Pirkko Nykanen Validation and Evaluation of a System for Thyroid Disorders Pirjo Nuutila NTIS Section Software Survey Section New Patents Volume 3, Number 3 CONTENTS Special Issue: Knowledge-Based Simulation Paul A. Fishwick Guest Editor’s Preface: Knowledge-Based Simulation Jhyfang Hu Knowledge Acquisition Based on Explicit Representation Jerzy W. Rozenblit Contents Index Paul A. Fishwick Extracting Rules from Fuzzy Simulation Bernard P. Zeigler Reducing the Validation Bottleneck with a Knowledge-Based, Jerzy W. Rozenblit Distributed Simulation Environment Eric R. Christensen Tag Gon Kim Hierarchical Development of Model Classes in the DEVS- Scheme Simulation Environment D. Stirling Combined Simulation and Knowledge-Based Control of a S. Sevinc Stainless Steel Rolling Mill Michael Eisenberg The Kineticist’s Workbench: Qualitative/Quantitative Simulation of Chemical Reaction Mechanisms NTIS Section Software Survey Section New Patents Volume 3, Number 4 CONTENTS Lin Wang Expert Systems: Present and Future Alan L. Porter Scott Cunningham Trevor Bench-Capon Expert Systems in the UK: From AI to KBS Roy Rada David Hamilton State-of-the-Practice in Knowledge-Based System Verification Keith Kelley and Validation Chris Culbert Bharat Ruparel Designing and Implementing an Intelligent Database Application: A Case Study F. Nelson Ford Knowledge-Based System Support for the Information Center’s Bruce R. Lewis Troubleshooting Function Rebecca B. Wynne Francisco J. Cantu-Ortiz Expert Systems in Manufacturing: An Experience in Mexico W. L. Goh ESMP—Expert System for Medicine Prescription K. T. Lau Barin N. Nag ESOM: An Expert System for Multicriteria Scheduling Atish P. Sinha Robert J. Kirsch Transfer: An Expert System Approach to Transfer Pricing Dennis D. Strouble Wayne A. Johnson Stan G. Aungst Reuven R. Levary Expert System-User Integrated Adaptive Systems Laurence A. Madeo Peter Klein The Safety-Bag Expert System in the Electronic Railway Interlocking System Elektra VI Contents Index Gayle J. Yaverbaum Managerial Problem Identifier (MPI): Integrating Expert System Mary Ann Reynolds and Decision Support Technologies Anita J. La Salle Computerized Conferencing for Knowledge Acquisition from Larry R. Medsker Multiple Experts NTIS Section List of Contents and Author Index Volume 3, 1991 Software Survey Section New Patents