The financial statement audit is the process of collecting, evaluating, and aggregating relevant items of evidence pertaining to various management assertions related to the financial statement accounts to determine whether the company’s financial statements present fairly its financial position. The Dempster-Shafer theory [1] of belief functions has been argued to be an appropriate framework f...

This paper proposes a novel approach to decision analysis with uncertainty based on integrated case-based inference and approximate reasoning. The strength of case-based inference is utilized for building a situation dependent decision model without complete domain knowledge. This is achieved by deriving states probabilities and general utility estimates from the subset of retrieved cases and t...

This paper presents an efficient adaptation and application of the Dempster-Shafer theory of evidence, one that can be used effectively in a massively parallel hierarchical system for visual pattern perception. It describes the techniques used, and shows in an extended example how they serve to improve the system's performance as it applies a multiple-level set of processes.

Human reasoning usually is very approximate and involves various types of uncertainties. Approximate reasoning is the computational modelling of any part of the process used by humans to reason about natural phenomena or to solve real world problems. The scope of this book includes fuzzy sets, Dempster-Shafer theory, multi-valued logic, probability, random sets, rough set, near set and hybrid i...

We formulate Dempster Shafer Belief functions in terms of Propositional Logic, using the im­ plicit notion of provability underlying Demp­ ster Shafer Theory. The assignment of weights to the propositional literals enables the Belief functions to be explicitly computed using Net­ work Reliability techniques. Also, the updat­ ing of Belief functions using Dempster's Rule of Combination correspon...

The method of reasoning with uncertain information known as Dempster-Shafer theory arose from the reinterpretation and development of work of Arthur Dempster [Dempster, 67; 68] by Glenn Shafer in his book a mathematical theory of evidence [Shafer, 76], and further publications e.g., [Shafer, 81; 90]. More recent variants of Dempster-Shafer theory include the Transferable Belief Model see e.g., ...

This paper develops a new uncertainty measure for the theory of hints that complies with the established semantics of statistical information theory and further satisfies all classical requirements for such a measure imposed in the literature. The proposed functional decomposes into conversant uncertainty measures and therefore discloses a new interpretation of the latters as well. By abstracti...