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This paper seeks to develop an ontological approach, in order to make it possible to share a common understanding of accounting theory, in this case, the specific structure of the profit and loss account among people or software agents.

This paper presents an ontology methodology (the Net technique) which represents a semi‐structured element in the domain knowledge of accounting. More specifically, ontology will be used to explain the profit and loss account as a representation of the potential use of this methodology.

To support ontology effectively, a strong accounting information support system in the organization is necessary. The ontology may be used by employees to navigate the information repository of an organization for the effective coordination. In addition, it might be possible for the WWW to be used to generate data, information and knowledge in the accounting domain.

Software agents could extract and aggregate accounting information from numerous web sites, which in turn might answer research questions or be used as input data for other applications.

The development of ontology expands the researcher's ability to generate information by using search methods beyond simple keywords. If only keywords are used in internet searches, then information that is retrieved will often lack the precision necessary for generating quality information. Therefore, in order to retrieve quality information more quickly and accurately, a broader and more extensive ontology development is required.

The paper's aims is to present research that evaluates a technology that assists in organizing and retrieving knowledge stored in a variety of forms (books, papers, models, decision support systems, databases) through a real world application.

Ontology has been used to manage the Water Conservation Digital Library in Florida, USA, which holds a dynamic collection of various types of digital resources in the domain of urban water conservation. The ontology based back‐end powers a fully operational web interface, available at: http://library.conservefloridawater.org Findings – The system has demonstrated numerous benefits of the ontology application, including easier and more precise finding of resources, information sharing and reuse, and has proved to effectively facilitate information management.

A large and dynamic number of concepts makes it difficult to keep the ontology consistent and to accurately manually catalog resources. To address these issues, ongoing research focuses on the area of information extraction with the aid of natural language processing techniques.

The paper presents a real‐world‐verified application of ontology to a digital library. It may be of potential interest for anyone who needs to effectively manage a collection of digital resources.

The purpose of this study was to construct a mind counseling ontology to efficiently facilitate the diagnosis of the diseases of mind. To determine the structure of mind counseling ontology, this study conducted analysis on structural forms available in counseling books and other related fields and adopted essential ones in the explanation of counseling. The processing of the diseases of mind was divided into three stages: cause, symptoms and counseling. The stages were analyzed one by one in terms of process, functional elements and relevant technique necessary at each stage.

In the mind counseling list, there are 12 different diagnoses of diseases of mind that are classified into four classes. Thus, the causes, symptoms, prescription and medical history for 12 diseases of mind are defined as a higher rank concept of mind counseling ontology. The causes, symptoms, prescription and medical history consist of definition, affective characteristics and related factors, while the potential diagnosis consists of definition and risk factor. This information does specify detailed notions in the diagnosis of diseases of mind, but considering the limitation of not being able to represent all the diseases, this study enables a counseling center to give and use individual definitions of diagnostic terminology of their own.

This study adopted the top-down approach, in which mind counseling ontology defines a higher rank concept, the terminology in diagnosing diseases of mind, based on the list of terms from the counseling record that specifies the abstract concepts of the diagnosis. The bottom-up approach was also incorporated, which defines the diagnostic terms extracted from the counseling record as a subordinate concept of the mind counseling ontology. Thus, the development of the mind counseling ontology involves the combination of top-down and bottom-up approaches to the construction of ontology.

This research has significance in that it deals with the fundamental problem of the mind aiming for a true change and healing of it, which is the ultimate purpose of this ontology, especially in the circumstances where research on ontology in diagnosing the diseases of mind is unprecedented.

Hybrid cloud computing is considered a viable and cost-effective approach to satisfy the inability of a private cloud to meet the user requirements. The information status of the selected public cloud service may change at runtime which should be reflected at the broker server database. This research illustrates a mechanism to assist the IaaS discovery system to assess the status change of the selected public cloud service and to update the broker server database. The paper aims to discuss these issues.

A prototype was developed with the broker server as the main component in the service discovery system containing the status information of the selected public cloud service. The merge-ontology and patch-update methods were proposed, the processing cost details of each were measured, and the methods were evaluated.

Experimental results showed that in the merge update, the merging process incurred much longer time than its required communication, contributing to long overall time. Relatively, the patch update method incurred much less time than its counterpart.

The proposed mechanism is experimental with some ideal assumptions, and so further work in real conditions is needed for its improvement.

This research is believed to be the first proposal to investigate ontology merge/patch methods to support ontology update in the broker server database of a hybrid cloud and will serve as a reference to researchers in the field.

Ontologies play an important role in enabling machines to understand and navigate a knowledge base. Currently, a number of ontologies covering specific topic in the Quran have been created to serve a particular application. However, these existing Quran ontologies are limited in scope and knowledge. Specifically, existing ontologies do not support contextual information that is considered necessary for correct interpretation of the verses of Quran. The paper aims to discuss these issues.

In order to fill this gap, this paper reports development of an ontology for Juz' Amma that encapsulates contextual information support, which are the translations, revelations place, tafsir, and hadiths.

The developed ontology was evaluated and was found to satisfy the requirements specification.

In addition, this ontology can be reused and further enhanced to support many Quran-related semantic applications in the future.

The purpose of this paper is to integrate distributed ontologies on the web system and clarify the structure of the integrated one.

A formal method based on concept lattices is introduced as a mechanism to form more general semantic level. By checking the extension and the intension of concept, this method extracts the concept pairs satisfying inclusion relations from descartes' set of concepts in distributed ontologies first, and then constructs a concept lattice according to these concept pairs. An algorithm to reduce redundant relations is also proposed to clarify the structure of integrated ontology.

The experiments demonstrate the effectiveness of the proposed method to reduce redundant relations, and the Nir‐to‐Ncr ratio inclines to 1.05 from 3.13.

Instances of certain concept are not given completely on the web, so it is difficult to check extension of different concepts.

A very useful method of integrating distributed ontologies on the web.

Compared with existing methods, this formal method can be performed by program automatically without any human intervening, and can extract the inclusion relations between concepts from distributed ontologies completely.

This study aims to propose a collaborative knowledge-based ontological research model for designing a collaborative product development process (PDP) while considering different design for X techniques.

This study follows a thematic literature analysis to identify the key design concepts needed to assess environmental, service, safety, manufacture and assembly, supply chain and quality concerns in developing a collaborative PDP.

The proposed model provides a guide for methodology, engineering and ontology evaluation metrics (verification, assessment and validation). The findings benefit both practitioners and managers because they address the key knowledge taxonomy needed to assist them in storing information, promoting teamwork and making decisions in a collaborative PDP while incorporating various design for X approaches and product life cycles.

This study introduces a novel knowledge-based collaborative ontological research model, which is specifically designed to tackle the challenges of developing collaborative products in the contemporary landscape. The model presents a significant and valuable contribution to the field by introducing an ontological approach for acquiring, representing and leveraging knowledge in a computer-interpretable format to support the design of collaborative products. In addition, it provides a comprehensive guide for evaluating the effectiveness and efficacy of the ontology developed.

This study establishes an ontology-based framework for rework risk identification (RRI) by integrating heterogeneous data from the information flow of the prefabricated construction (PC) process. The main objective is to enhance the automation level of rework management and reduce the degree of reliance on human factors and manual operations.

The proposed framework comprises four levels aimed at managing dispersed rework risk knowledge and integrating heterogeneous data. The functionalities were realised through an integrated ontology that aligned the rework risk ontology with the PC ontology. The ontologies were developed and edited with Protégé. Ultimately, the potential benefit of the framework was validated through a case study and an expert questionnaire survey.

The framework is proven to effectively manage rework risk knowledge and can identify risk objects, clarify risk factors, determine risk events, and retrieve risk measures, thereby enabling the pre-identification of prefabricated rework risk (PRR) and improving the automation level. This study is meaningful and lays the foundation for the application of other computer methods in rework management research and practice in the future.

This research provides insights into the application of ontology to solve rework risk issues in the PC process and introduces a novel risk management method for future prefabricated project research and practice. The findings have significant theoretical value in terms of enriching the methods of risk assessment and control and the information management system of prefabricated projects.

This paper introduces the problematic of the SBP modeling. Our objective is to provide a conceptual analysis related to the concept of SBP. This facilitates, on the one hand, easier understanding by business analysts and end-users, and one the other hand, the integration of the new specific concepts relating to the SBP/BPM-KM domains into the BPMN meta-model (OMG, 2013).

We propose a rigorous characterization of SBP (Sensitive Business Processes) (which distinguishes it from classic, structured and conventional BPs). Secondly, we propose a multidimensional classification of SBP modeling aspects and requirements to develop expressive, comprehensive and rigorous models. Besides, we present an in-depth study of the different modeling approaches and languages, in order to analyze their expressiveness and their abil-ity to perfectly and explicitly represent the new specific requirements of SBP modeling. In this study, we choose the better one positioned nowadays, BPMN 2.0, as the best suited standard for SBP representation. Finally, we propose a semantically rich conceptualization of a SBP organized in core ontology.

We defined a rigorous conceptual specification for this type of BP, organized in a multi-perspective formal ontology, the Core Ontology of Sensitive Business Processes (COSBP). This reference ontology will be used to define a generic BP meta-model (BPM4KI) further specifying SBPs. The objective is to obtain an enriched consensus modeling covering all generic concepts, semantic relationships and properties needed for the exploitation of SBPs, known as core modeling.

This paper introduces the problem of conceptual analysis of SBPs for (crucial) knowledge identification and management. These processes are highly complex and knowledge-intensive. The originality of this contribution lies in the multi-dimensional approach we have adopted for SBP modeling as well as the definition of a Core Ontology of Sensitive Business Processes (COSBP) which is very useful to extend the BPMN notation for knowledge management.

The paper addresses the issue of change in Wikidata ontology by exposing the role of the socio-epistemic processes that take place inside the infrastructure. The subject of the study was the process of extending the Wikidata ontology with a new property as an example of the interplay between the social and technical components of the Wikidata infrastructure.

In this study, an interpretative approach to the evolution of the Wikidata ontology was used. The interpretation framework was a process-centric approach to changes in the Wikidata ontology. The extension of the Wikidata ontology with a new property was considered a socio-epistemic process where multiple agents interact for epistemic purposes. The decomposition of this process into three stages (initiation, knowledge work and closure) allowed us to reveal the role of the institutional structure of Wikidata in the evolution of its ontology.

This study has shown that the modification of the Wikidata ontology is an institutionalized process where community-accepted regulations and practices must be applied. These regulations come from the institutional structure of the Wikidata community, which sets the normative patterns for both the process and social roles and responsibilities of the involved agents.

The results of this study enhance our understanding of the evolution of the collaboratively developed Wikidata ontology by exposing the role of socio-epistemic processes, division of labor and normative patterns.