Articolo in rivista, 2010, ENG, 10.1080/16843703.2010.11673217

Improving the business plan evaluation process: the role of intangibles

Turini F.; Baglioni M.; Bellandi A.; Furletti B.; Pratesi C.

Department of Computer Science, University of Pisa, Italy - CNR-ISTI, Pisa, Italy; Department of Computer Science, University of Pisa, Italy; Institution Market and Technologies, Lucca, Italy; Institution Market and Technologies, Lucca, Italy - CNR-ISTI, Pisa, Italy; MetaWare S.p.A, Pisa, Italy

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.

Quality technology & quantitative management (Print) 7 (1), pp. 35–50

Keywords

Bayesian causal map, Classification trees, Intangible assets, Qualitative analysis

CNR authors

Turini Franco, Furletti Barbara

CNR institutes

ISTI – Istituto di scienza e tecnologie dell'informazione "Alessandro Faedo"

ID: 294473

Year: 2010

Type: Articolo in rivista

Creation: 2015-01-15 17:05:06.000

Last update: 2023-07-04 11:01:50.000

External IDs

CNR OAI-PMH: oai:it.cnr:prodotti:294473

DOI: 10.1080/16843703.2010.11673217

ISI Web of Science (WOS): 000292996200005