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The book focuses on applications of belief functions to business decisions. Section I introduces the intuitive, conceptual and historical development of belief functions. Three different interpretations (the marginally correct approximation, the qualitative model, and the quantitative model) of belief functions are investigated, and rough set theory and structured query language (SQL) are used to express belief function semantics. Section II presents applications of belief functions in information systems and auditing. Included are discussions on how a belief-function framework provides a more efficient and effective audit methodology and also the appropriateness of belief functions to represent uncertainties in audit evidence. The third section deals with applications of belief functions to mergers and acquisitions; financial analysis of engineering enterprises; forecast demand for mobile satellite services; modeling financial portfolios; and economics.

Planning (firm) --- Decision making --- Uncertainty --- Dempster-Shafer theory. --- Prise de décision --- Incertitude --- Dempster-Shafer, Théorie de --- Mathematical models. --- Modèles mathématiques --- Prise de décision --- Dempster-Shafer, Théorie de --- Modèles mathématiques --- Operations research. --- Decision making. --- Information technology. --- Business—Data processing. --- Accounting. --- Bookkeeping . --- Artificial intelligence. --- Economic theory. --- Operations Research/Decision Theory. --- IT in Business. --- Accounting/Auditing. --- Artificial Intelligence. --- Economic Theory/Quantitative Economics/Mathematical Methods. --- Economic theory --- Political economy --- Social sciences --- Economic man --- AI (Artificial intelligence) --- Artificial thinking --- Electronic brains --- Intellectronics --- Intelligence, Artificial --- Intelligent machines --- Machine intelligence --- Thinking, Artificial --- Bionics --- Cognitive science --- Digital computer simulation --- Electronic data processing --- Logic machines --- Machine theory --- Self-organizing systems --- Simulation methods --- Fifth generation computers --- Neural computers --- Double entry bookkeeping --- Business --- Business education --- Accounting --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Bookkeeping --- IT (Information technology) --- Technology --- Telematics --- Information superhighway --- Knowledge management --- Deciding --- Decision (Psychology) --- Decision analysis --- Decision processes --- Making decisions --- Management --- Management decisions --- Choice (Psychology) --- Problem solving --- Operational analysis --- Operational research --- Industrial engineering --- Management science --- Research --- System theory