List of Publications (Barbro Back)

                                                                                                     March, 5th 2005

Monographs

 1        Back, B. (1991), An Expert System for Financial Statements Planning, Ph. D. thesis, Åbo Academy Press, Åbo.
 

Publications in Refereed Journals

2        Back, B. (1992), Assisting Inexperienced Accountants in Developing Financial Statements. International Journal of Intelligent Systems in Accounting, Finance and Management, Vol. 1, No.3, pp. 155-162.

 3        Back, B. (1992), Assisting Accountants in Developing Financial Statements. Expert Systems with Applications, Vol.5, No.5, pp. 377- 387.

 4        Back, B. (1994), Validating an Expert System for Financial Statements Planning. Journal of Management Information Systems, Vol.10, No.3, pp. 157-177. (Best paper Award).

 5        Back, B. and Back, R-J.  (1995),  Financial Statement Planning in the Presence of Tax Constraints. European Journal of Operational Research   Vol. 85, No.1, pp. 548-563.

 6        Back, B., Laitinen, T and Sere, K. (1996), Neural Networks and Bankruptcy Prediction: Funds Flows, Accrual Ratios and Accounting Data. Advances in Accounting  Vol.14, pp. 23-37.

 7        Back, B., Laitinen, T., and Sere, K. (1996). Neural Networks and Genetic Algorithms for Bankruptcy Predictions.  Expert Systems with Applications. An International Journal, Vol. 11, No.4, pp. 407-413.

 8        Back, B., Irjala, M., Sere, K. and Vanharanta, H. (1997) Competitive Financial Benchmarking (In Finnish Yritysten tulosten vertailu itseorganisoituvien karttojen avulla). Paper and Timber. Paperi ja Puu  42-49.

 9        Back, B., Irjala, M., Sere, K. and Vanharanta, H., (1998), Managing Complexity in Large Data Bases Using Self-Organizing Maps. Journal of Accounting Management and Information Technologies, Vol.8, pp.191-210.

 10    Back, B., Toivonen, J. Vanharanta, H. and Visa, A. (2001), Toward Computer Aided Analysis of Text. The Journal of the Economic Society of Finland, Vol. 54, No.1, pp. 39-47.

 11    Back, B.,  Toivonen, J., Vanharanta, H. and Visa, A. (2001), Comparing Numerical Data and Text Information from Annual Reports Using Self- Organizing Maps. International Journal of Accounting Information Systems. No.2, pp. 249-269.

 12    Eklund, T.,  Back, B. Vanharanta, H.,  &Visa, A. (2001),  Benchmarking Global Pulp and Paper Companies Using Self-Organizing Maps. Paperi ja Puu. Paper and Timber 4/2001, Vol. 83, 23-05-2001. pp. 304-320.

 13    Visa, A., Toivonen, J.,  Vanharanta, H., and Back, B. (2002) Contents Matching Defined by Prototypes: Methodology Verification with Books of the Bible, Journal of Management Information Systems, Vol.18, No. 4, pp. 87-100.

 14    Länsiluoto, A., Back, B. Vanharanta, H. and Visa A. (2002). An analysis of Economic Trends in the Pulp and Paper Sector Using Self-Organizing Maps", Pulp and Timber, Vol. 84 No. 4, pp. 246-252.

 15    Eklund, T., Back, B. Vanharanta, H. and Visa,A. (2003). Using the Self-Orgnaizing Map as a Visualization Tool in Financial Benchmarking. Information Visualization. Vol. 2, No.3, pp. 171-181.

  16    Kloptchenko, A., Eklund, T., Back, B., Karlsson, J. and Vanharanta, H and Visa, A. (2004) Combining Data and Text Mining Techniques for Analyzing Financial Reports.  International Journal of Intelligent Systems in Accounting, Finance, and Management. Vol.12, No.1, pp. 29-41.

17   Länsiluoto, A. Eklund, T., Back, B. Vanharanta, H. and Visa, A., Industry Specific Cycles and Companies ’ Financial Performance – Comparison Using Self-Organizing Maps. Benchmarking. An International Journal.  Vol.11, No.3, pp. 267-86.

 18    Kloptchenko, A., Magnusson, C., Back, B., Visa, A., and Vanharanta, H.(2004) Mining Textual Contents of Financial Reports. The International Journal of Digital Accounting Research . Vol.4, No.7, pp. 1-30.

19  Magnusson, C., Arppe, A. Eklund, T., Kloptchenko, A., Back, B., Visa, A., Vanharanta, H. (2005). Combining Collocational networks and Self-Organizing Maps in Analyzing Quarterly Reports. Information &Management Vol. 42, No4, 561-574.

Edited Books and Papers in Edited Books

 20    Back, B., Irjala, M., Sere, K. and Vanharanta, H. (1998), Competitive Financial Benchmarking Using Self-Organizing Maps. In Artificial Intelligence in Accounting and Auditing. Towards New Paradigms Vol. IV edited by M.Vasarhelyi and A. Kogan. Marcus Wiener Publishers, Princeton, NJ, pp. 69-81.

 21    Back, B., Davis, J. and Sangster, A. (1998), Expert Systems Applications: Finance and Investments, The Handbook on Expert Systems,  ed. by J. Liebowitz, CRC Press, Chapter 26, 26-1 - 26-14.

 22     Walden, P., Brännback, M., Back,B. and Vanharanta, H. eds. (1996), The Art and Science of Decision-Making. Åbo Akademi University Press, Åbo.

 23    Back, B., Laitinen, T., and Sere, K., Grönroos, M. (2001), Neural Networks and Genetic Algorithms for Bankruptcy Predictions.  In Encyclopedia of Microcomputers ed by A. Kent and J.G. Williams, Dekker Inc., p. 305-321.

 24    Eklund, T., B. Back, H. Vanharanta, A. Visa (2003). Financial Benchmarking Using Self-Organizing Maps – Studying the International Pulp and Paper Industry. In Data Mining: Opportunities and Challenges, ed. by Wang, J., Idea Group Publishing: Hershey, PA.

Refereed Conference Proceedings

25    Back, B. (1991), Assisting Inexperienced and Experienced Accountants in Developing Financial Statements, Expert Systems World Congress Proceedings,  Pergamon Press, New York, Vol.2, p. 1249 - 1257,  (An earlier version of [3]).

26    Back, B. (1993), Verifying and Validating an Expert System for Financial Statements Planning. Proceedings of the Twenty-Sixth Annual Hawaii International  Conference on Systems Science, IEEE Computer Society Press, Vol. 3, p. 268-277  (Best paper award). (An earlier version of [4].)

27    Vanharanta, H., Käkölä, T. and Back, B. (1995), Validity and Utility of a Hyperknowledge-Based Financial Benchmarking System,   Proceedings of the Twenty-Eight Annual Hawaii International  Conference on Systems Science, IEEE Computer Society Press, Vol.3  p. 221-230.

28    Back, B., Oosterom, G,  Sere, K. and  van Wezel M. (1995), Intelligent Information Systems within Business:Bankruptcy Predictions Using Neural Networks. Proceedings of the 3rd European Conference on Information Systems, ECIS'95  in Athens, Greece, pp. 99-111.

29    Back, B., Laitinen, T., and Sere, K. (1996). Neural Networks and Genetic Algorithms for Bankruptcy Predictions.   Proceedings of the 3rd World Conference on Expert Systems, February 5 -9, in Seoul 1996, pp. 123-130. (An earlier version of [7]).

30    Visa, A., Toivonen, J., Back, B. and Vanharanta, H. (1999), Toward Text Understanding – Comparison of Text Documents by Sentence Map. Proceedings of Eufit  99, Sept.99, CD-rom, CC4, 6p.

31    Visa, A.,  Toivonen, J.,  Ruokonen, P., Vanharanta, H. and Back, B. (2000), Knowledge Discovery from Text Documents Based on Paragraph Maps. In Proceedings of the Thirty-third Annual Hawaii International  Conference on Systems Science,  HICSS’2000, CD-ROM, 8 p.

32    Visa, A.,  Toivonen, J.,  Back, B., and Vanharanta, H. (2000), Toward text understanding - classification of text documents by word map. In Data mining and Knowledge Discovery: Theory, Tools and Technology II, Proceedings  of SPIE, Vol. 4057 (2000), ed by Belur V. Dasarathy, pp. 299-306.

33    Back, B.,  Toivonen, J., Vanharanta, H. and Visa, A. (2000), Comparing Numerical Data and Text Information from Annual Reports Using Self-Organizing Maps. In Proceedings of International Research Symposium on Accounting Information Systems,  Brisbane , Australia, Dec. 2000, 36 p.

34    Visa, A.,  Toivonen, J.  Autio, S., Mäkinen, J., Vanharanta, H., Back, B. (2001) Data Mining of Text as a Tool in Authorship Attribution, Proceedings of the 15th SPIE Annual International Symposium on AeroSense/Defence Sensing, Simulation and Controls. Data Mining and Knowledge Discovery; Theory, Tools and Technology III, 2001, USA, Volume 4384.

35    Visa, A.,  Toivonen, J., Vanharanta, H. and Back, B. (2001), Prototype Matching – Finding Meaning in the Books of the Bible. In Proceedings of the Thirty-Fourth Annual Hawaii International Conference on System Sciences (HICSS-34), 2001, 9p.

36    Karlsson, J.,  Eklund,  T.,  Back,  B., Vanharanta, H. and Visa, A. (2001), Transforming Passive Information from the Internet into Refined Information Using Self-Organising Maps. Proceedings of the 24th Information Systems Research Seminar in Scandinavia. Vol. 1, pp. 541-554.

37    Kloptchenko, A., Back, B. (2001), Toward Computer Understanding: Information Retrieval Approaches Overview. Proceedings of the 24^th Information Systems Research Seminar in Scandinavia, ed. by Moe, R. and Opdahl, L. pp 411-420.

38    Zhang, H.  Zhou, W. and Back, B. (2001) The Knowledge Base Maintenance and Implementation Based on Inexact Domain Knowledge Representation Model, Proceedings of the 24^th Information Systems Research Seminar in Scandinavia,ed. by Solveig Bjonestad, etc., pp421-434.

39    Back, B., Kloptchenko, A., Toivonen, J., Visa, A., Vanharanta, H. (2002), Prototype-Matching Methodology Applications in Text Mining, to appear in Proceedings of The 2002 International Conference on Information and Knowledge Engineering ed. by H.Arabnia, Las Vegas, Nevada, CSREA Press, June 24-27, USA pp. 130-136 isbn: 1-892512-39-4

40    Kloptchenko, A., Eklund, T., Karlsson, J., Back B., Vanharanta, H., Visa, A. (2002), Combining Data and text Mining Techniques for Analyzing Financial Reports,  In Proceedings of 2002 Americas Conference on Information Systems (AMCIS 2002), Dallas, USA, 8-11 August, 2002, pp. 20-28.

41    Eklund, T., Karlsson, J., B. Back, H. Vanharanta, A. Visa (2002), Assessing the Feasibility of Using Self-Organizing Maps for Data Mining Financial Information. In Proceedings of the 10th European Conference on Information Systems (ECIS) 2002, Gdansk, Poland, June 6-8, 2002, pp. 528-537.

42    Kloptchenko, A.,  Back, B., Visa, A.,  Toivonen, J. and Vanharanta, H. (2002), Toward Content Based Retrieval from Scientific Text Corpora. In Proceedings of the 2002 IEEE International Conference on Artificial Intelligence Systems (ICAIS), pages 444-449, Divnomorskoe, Russia, September 5-10 2002.

43    Kloptchenko, A., Visa, A.,  Toivonen, J., Vanharanta, H. and Back, B. A Prototype-Matching System for Allocating Conference Papers.  In Proceedings of the Thirty-sixth Annual Hawaii International Conference on System Sciences (HICSS-36), Hawaii, USA, January 6-9 2003, CD.

44    Koskivaara, E. and Back, B.(2003),  An Artificial Neural Network Based Decision Support System for Budgeting. In the Proceedings of the International Conference on Enterprise Information Systems, April 23-26, 2003 in Angers, France.

45     Kloptchenko, A., Eklund, T. Costea, A. Back, B., (2003), A Conceptual Model for a Multiagent Knowledge-Building System. In the Proceedings of the 5 th International Conference on Enterprise Information Systems, April 23-26, 2003 in Angers, France, Vol.2 pp. 223-228.

46    Länsiluoto, A.,.Back, B., Vanharanta, H. and Visa, A., (2003). Comparison between Macroeconomic. Financial and Industry Specific Cycles with Self-Organizing Maps. In the proceedings of Workshop on Self-Organization Maps (WSOM’03), Japan/Kitakyushu, pp. 317-323.

47    Koskivaara , E. and Back, B. An Artificial Neural Network Based Decision Support System for Budgeting. In Proceedings of the 5th International Conference on Enterprise Information Systems (ICEIS 2003), Angers, France, April 23-26, 2003, Vol. 2, pp. 108-114.

48   Marghescu, D., Rajanen, M., and Back, B.(2004) Evaluating the Quality of Use of Visual Data-Mining Tools, In proceedings of  the 11^th European Conference on IT Evaluation, Nov. 2004, Amsterdam, the Netherlands.

International Conference Proceedings 

49   Back, B. (1991), Assisting Inexperienced Accountants in Developing Financial Statements. Proceedings of Fourth Symposium on Expert Systems in Accounting, Finance and Management, Pasadena, California, 1991. (An earlier version of [2].)

50   Back, B., Oosterom, G., Sere, K., and van Wezel, M. (1994), A Comparative Study of Neural Networks in Bankruptcy Prediction, Proceedings of the 10th Conference on Artificial Intelligence Research in Finland, Turku, Finland, p. 140-148.

51    Back, B., K. Sere, and M. van Wezel (1995), Choosing the Best Set of Bankruptcy Predictors. Proceedings of the First Nordic Workshop on Genetic Algorithms and their Applications (INWGA),  Proceedings of the University of Vaasa, Reports 2, Vaasa pp. 285-299.

52    Back, B., Laitinen, T. and Sere, K., and van Wezel (1995), Choosing Bankruptcy Predictors using Discriminant Analysis, Logit Analysis and Genetic Algorithms, Proceedings of the Ist International Meeting  on Artificial Intelligence in Accounting, Finance and Tax. pp. 337-356.

53    Koskivaara, E. , Back, B. and Sere, K. (1996), Modelling Intelligent Information Systems for Auditing. In Proceedings for II International Meeting on Artificial Intelligence in Accounting, and Finance.   pp. 233-247, Huelva, Spain.  Also published in Exploring the Limits of Support Systems ed. by Christer Carlsson, TUCS General Publication No 3, December 1996, pp. 181-191.

54    Back, B.,  Sere, K. and Vanharanta, H. (1996). Data Mining Accounting Numbers Using Self-Organizing Maps. Proceedings of  the STEP-conference in Vasa, August 1996. pp. 35-47. Also published in The Art and Science of Decision-Making, ed by Walden, P., Brännback, M., Back,B. and Vanharanta, H. Åbo Akademi University Press, Åbo 1996, pp. 26-35.

55    Back, B., Sere, K. and Vanharanta, H. (1997),  Analyzing Financial Performance with Self-Organizing Maps. Proceedings of the Workshop on Self-Organizing Maps WSOM'97, Espoo, Finland, in June 4-6, pp, 356-361.

56    Back, B. Laitinen, T., and Sere, K. (1997), Robustness Aspects in Bankruptcy Predictions, In Proceedings for III International Meeting on Artificial Intelligence in Accounting, and Finance and Tax, Huelva, Spain, pp, 167-189.

57    Back, B., Sere, K. and Vanharanta, H. (1998),  Analyzing Business Performance with Self-Organizing Maps. Proceedings of Soft Computing in Produktion und Materialwirtschaft, 4. Göttinger Symposium Soft Computing, ed. By Kuhl, J., Nissen V. and Tietze, M., pp. 3-9.

58    Back, B., Sere, K. and Vanharanta, H. (1998),  Analyzing Financial Performance with Self-Organizing Maps. Proceedings of IJCNN, May, 4-9, 1998, Alaska, USA.

59    Back, B., Vanharanta, H., Toivonen, J., Visa, A. (1999), Knowledge Discovery In Analyzing Texts In Annual Reports, IFORS SPC-9 Conference, 25-27 April, Turku, Finland, pp. 9-11,1999.

60    Visa, A. , Toivonen, J.,  Back, B. and  Vanharanta, H. (2000), A New Methodology for Knowledge Retrieval from Text Documents. Proceedings of Toolmet’2000 Symposium- Tool Environments for Intelligent Systems, ed. by Yliniemi, L. and Juuso, E. pp. 147-151.

61    Visa, A. Toivonen, J., Back, B. and Vanharanta, H. (2000) Improvements on a Knowledge Discovery Methodology for Text Documents. In Proceedings of SSGRR 2000 - International Conference on Advances in Infrastructure for Electronic Business, Science, and Education on the Internet, L'Aquila, Rome, Italy, July 31-August 6, 2000. (CD-ROM) 7 p.

62    Back, B. Östrom, K., Sere, K. and Vanharanta, H. (2000), Analyzing Company Performance Using Internet Data, Ed. By Zarate: Proceedings of the 11th Meeting of the Euro Working Group on DSS, June, Toulouse, France,  2000 52-56.

63    Costea, A., Kloptchenko, A., Back, B. (2001), Analyzing Economical Performance of Central-East-European Countries Using Neural Networks and Cluster Analysis, Proceedings of the Fifth International Symposium on Economic Informatics, ed. by Ivan, I. and Rosca, I. pp 1006-1011.

64    Zhang, H., Back, B. and Zhou, W. (2001). The design and implementation of a traffic accident analysis system TAAS, Proceedings of the 14^th International Conference on Industrial and Engineering Application of Artificial Intelligence and Expert Systems, pp. 476-481. 

65    Länsiluoto, A., Back, B. Vanharanta, H. and Visa A. (2001), Country Specific Financial Trend Analysis With Self-Organizing NeuralNetworks, In Proceedings of Tenth Annual Research Workshop on AI/ET in Accounting, Auditing and Tax, in Atlanta, August, 2001, pp. 15-24.

 66    Zhang, H., Bi, J. and Back, B. (2002). The Design and Implementation of  Color Matching System Based on Back Propagation. In the Proceedings of the IEA/AIE-2002, The Fifteenth International Conference on Industrial and Engineering Application of AI and ES.

 67    Länsiluoto, A. Back, B. Vanharanta, H. and Visa, A. (2002), Strategic Price-Level Analysis of Grocery Retailers Using Self-Organizing Maps? In the Proceedings of Eleventh Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax, August, USA/San Antonio.

68    Zhang, H., Bi, J., and Back, B.  (2002). The design and implementation of color matching system based on back propagation, Proceedings of the 15^th International Conference on Industrial and Engineering Application of Artificial Intelligence and Expert Systems, pp. 557-566.

69    Länsiluoto, A., Back, B. Vanharanta, H. and Visa A. 2002,  Multivariable Business Cycle Analysis with Self-Organizing Maps - Are the Cycles Similar? In Proceedings of the  European Conference on Accounting Information System (ECAIS-02), Denmark/Copenhagen, April 2002.

70    Kleemola, A., Vanharanta, H., Back, B. and Visa, A. (2002). Managing large complex value chain with artificial learning instrument. In Proceedings of the European Operations Management Association 9th International Annual Conference: Operations Management and the New Economy, Copenhagen, Denmark, June 2-4 2002.

 71    Länsiluoto, A., Back, B., Vanharanta, H. and Visa, A., (2003): Simultaneous Comparison of the Macro and Industry Levels by Using Self-Organizing Maps, An article in the Proceedings of Twelfth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax (AI/ET), August, USA/Hawaii.

 72    Järvi, P., Vanharanta, H., Magnusson, C., Arppe, A., Back, B., 2003 Collocational Networks Supporting Strategic Planning of Brand Communication: Analysis of Quarterly Reports of Telecommunication Companies. In Proceedings of the 7th World Multiconference on Systemics, Cybernetics and Informatics (SCI 2003) pp.

73    Nastac, I., Collan, Y., Back, B., Collan, M., Jalava, P., Kuopio, T. (2004), Breast Cancer Prediction Using a Neural Network Model. In Proceedings of World Automation Congress (WAC-2004) in Seville, June 28^th- July 1^st, 2004, CD ROM.

74  Länsiluoto, A., Back, B. Vanharanta, H. and Visa, A. (2004), Production Cycles at the Macro and Industry Levels A Comparison with Self-Organizing Maps. In the Proceedings of Pulp and Paper 2004 Conference in June in Helsinki pp. 135-142.

Technical Reports

 75    Back, B. (1976) Aktiemarknadens reaktion på redovisningsinformation. MSc thesis in accounting. Swedish School of Economics.

 76    Back, B. (1986), Expertsystem som hjälpmedel vid bokslutsplanering. Memo-Stencil Nr 114. Preliminära forskningsrapporter från Företagsekonomiska institutionen vid Åbo Akademi, Åbo.

 77    Back, B. (1989), Ett expertystem för boksluts- och skatteplanering, Meddelanden från ekonomisk-statsvetenskapliga fakulteten vid Åbo Akademi, Företagsekonomiska institutionen Ser. A:296.

78    Back, B. (1989), Hantering av osäkerhet i bokslutsplanering, Meddelanden från ekonomisk-statsvetenskapliga fakulteten vid Åbo Akademi, Företagsekonomiska institutionen Ser. A:297, Åbo. 

79    Back, B. and Sere, K. (1993): Neural Networks in Accounting Applications. Turun kauppakorkeakoulun julkaisuja. Sarja keskusteluja ja raportteja  9 : 1993.

80    Back, B. , Laitinen, T and Sere, K. (1995) Neural Networks and Bankruptcy Prediction: Funds Flows, Accrual Ratios and Accounting Data.   Publications of the Turku School of Economics and Business Administration Series A-4: 1995. (An earlier version of [6].)

81    Back, B., Irjala, M., Sere, K. and Vanharanta, H. (1995), Competitive Financial Benchmarking Using Self-Organizing Maps. Åbo Akademi Reports on Computer Science & Mathematics Ser.A. No 169. (An earlier version of [8]).

82    Back, B., Laitinen, T., Sere, K.  and van Wezel, M. (1996),  Choosing Bankruptcy Predictors Using Discriminant Analysis, Logit Analysis, and Genetic Algorithms. TUCS Technical Report No.40, 18p. An extended version of [22].

83    Back, B., Irjala, M., Sere, K. and Vanharanta, H., (1996), Managing Complexity in Large Data Bases Using Self-Organizing Maps. TUCS Technical Report No.48, 17p. (An earlier version of [8]).

84    Back, B., Laitinen, T., Hekanaho, J. and Sere, K. (1997), The Effect of Sample Size on Different Failure Prediction Methods. TUCS Technical Report 155.

85    Öström, K., Back, B. Vanharanta, H., Visa, A. (2000), Descriptive Statistics on Companies in the Forest Products Industry, Technical Report 330, TUCS - Turku Centre for Computer Science, Turku, Finland, February 2000.

86    Karlsson,  J.,  Back,  B. Vanharanta, H. and Visa, A. (2001), Financial Benchmarking of Telecommunications Companies. TUCS Technical Report No 395, February 2001.

87    Eklund, T.,  Back, B.,  Vanharanta, H., Visa, A. (2001), Benchmarking International Pulp and Paper Companies Using Self-Organizing Maps. TUCS Technical Report No 396, February 2001.

 88    Karlsson,  J.,  Back,  B. Vanharanta, H. and Visa, A. (2001), Analysing Financial Performance with Quarterly Data Using Self-Organizing Maps. TUCS Technical Report No 430, November 2001.

 89    Kloptchenko, A., Back, B., Visa, A., Toivonen, J. and Vanharanta, H. (2002), A Prototype-matching Information Retrieval System for the Scientific Abstract Collection.  TUCS Technical Report 465, Turku Centre for Computer Science (TUCS), June 2002.

 90    Kloptchenko, A., Magnusson, C., Back, B., Visa, A., Vanharanta, H. (2003). Mining Textual Contents Of Quarterly Reports, presented at the XXVI Annual Congress of European Accounting Association, 2-4 April, 2003, Seville, Spain –  In TUCS Technical report 515.

 91    Eklund, T.,  Back, B.,  Vanharanta, H., Visa, A. (2004), Financial Benchmarking in Finnish Companies – a State of the Art Survey. TUCS Technical Report  No ,  2004.

92  Nastac, I., Collan, Y., Back, B. Collan, M., Jalava, P., Kuopio, T. (2004), Breast Cancer Prediction Using a Neural Network Model TUCS Technical Report No ,  2004.

Papers in Domestic Journals

 93    Back, B. (1987), Ett expertsystem för boksluts- och skatteplanering. Tilintarkastus/Revision  nr 5, ss 376-385.

 94    Back, B. and  Koskivaara, E. (1995),  Hermoverkkosovelluksesta apuväline tilintarkastukseen ( Artificial Neural Networks as Support in Auditing) ATK-tarkastajat.