Istituto di Scienza e Tecnologie dell'Informazione     
Turini F., Baglioni M., Bellandi A., Pratesi C. Improving the business plan evaluation process: the role of intangibles. In: Journal of Quality Technology, vol. 7 (1) pp. 35 - 50. NCTU Publication Press and FCU Press, 2010.
One of the main objectives of the European MUSING project is to design and test software tools in order to support the activities of small and medium sized businesses. In this paper we examine financial risk management and, more specifically, the self-assessment of business plans. The role of intangible assets is discussed, and we report on how intangible assets can be collected, how they can be represented, taking into account their semantic relationships, and how they can be used to build an analytical tool for business plans. The basic technology embedded in the tool is the construction of classification trees, a well-known technique in inductive learning. We show how using knowledge of intangible assets can improve the construction of the classifier, as proved by the testing carried out so far.
URL: http://web.it.nctu.edu.tw/~qtqm/upcomingpapers/2010V7N1/2010V7N1_F3.pdf
Subject Bayesian causal map
Classification trees
Intangible assets
Qualitative analysis
I.1.4 Computing Methodologies. Applications
68Uxx Computing methodologies and applications

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