Proceedings

“Economic and Financial Analysis”, “Accounting” and “Management and
Information Systems”. For the “Economic and Financial Analysis” module, one can
define more courses, structured in pedagogical entities or learning entities. In the
Figure 7 we have presented the component of the course “Analysis of output
activities”, and also the content of two learning entities within it.
Figure 7. General framework of ontologies integration for e-learning in Financial
and Accounting field
4.2. Instantiation of the “Oriented on activity specialization” model using UML
for the ontology that defines the “Economic and Financial Analysis”
in a formative context
The instantiation of the representation model corresponding to the ontology of
“Economic and Financial Analysis”, firstly involved building the domain’s ontology,
by defining the concepts and the relations between the concepts. It is well-known that
the process of building up and improving an ontology is quite difficult. Besides,
building up an operational ontology occurs in three main steps:
• Conceptualization, consisting in identifying the knowledge within a
representative area of the field, regrouping in semantic classes and structuring
them in networks;
• Defining the ontologies, implying the formalization of the conceptual model
attained in the previous step;
• Operationalization, presuming the transcription of the ontology in a formal
and operational language of knowledge representation.
In the present paper we already completed the first two steps. The conceptualization
step was performed based on the reference corpus for the Economic and Financial
Analysis field (guidebooks, books, articles, Web pages and so on). In fact, to
complete the conceptualization step it was absolutely necessary to rely on a thesaurus
created by experts in the field. Regarding the second step, the research team has
proceeded to transcribe the ontology in the UML language.
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