separation of concerns
TRANSCRIPT
Separation of Concerns
Georg VogelerUniversity of Graz
http://gams.uni-graz.athttp://www.i-d-e.de
Edition text as trace - text as language
text as meaningtext as image
object
URI
talks aboutis read asis read as
is about
transcription
looks
markup
scan ontology
is about
Edition text as trace - text as language
text as meaningtext as image
object
URI
talks aboutis read as is read as
is about
transcription
looks
markup
scan ontology
is about
Historians
People in the Past and their Actions
Separation of Concerns 1
• Visualimage
• Textualtranscript, textual markup
• Contentformal data representation
TECHNOLOGY
Digital technologies in accounting and economic reporting
• SQL• Excel• dedicated accounting software– SAP, Oracle E-Business Suite, Sage, …– Quicken, GnuCash, …
• XBRL• W3C RDF Data Cube Vocabulary
W3C: RDF (Resource Description Framework)
• Statements about resources in triples:<resource> <predicate> <object> .
Gams:srbas.1536#bs_AllgemeinEmpfangen-10 bk:hasAccount bk:Income .
• Directed Graphs => networks• International unique identifiers („IRI“)• RDFs (RDF-Schema) allows class relationships• OWL (Web Ontology language) allows more
complex class definitions
Why use RDF?
• W3C standard• Base for the development of data
interoperability on the web, the so called “Semantic Web”
• Graph data model is easier to handle for complex data structures
RDF is „Referencing“
• <georgMetzger> <sellsWhat> <HolywoodHillVineyard>
• <georgMetzger> <receives> 5000• <georgMetzger> <hasName> „Georg
Metzger“, „Jörg Fleischhauer“, „George the Butcher“
• <HolywoodHillVineyard> <isNeighbourTo> <TheDevilsCliff> .
Looking for vineyard prices in the area of Devils Cliff?
• ?parcel <isNeighbourOf> <TheDevilsCliff> .• ?person <sellsWhat> ?parcel .• ?person <receives> ?amount .
RDF/SPARQL
• allows federation over different resources• e.g.– reusing currency conversion recorded in other
accounts– reusing measurements and prices recorded in
other accounts– reuse taxonomies of commodities / services– aggregate information in different sources
Looking for Wine Prices
http://linkeddata.uriburner.com/sparql
TAXONOMY
XBRLeXtensible Business Reporting Language
• Reporting not economic action itself• Taxonomy of Concepts with constraints and
relationships=> What kind of economic action is recorded is defined by the taxonomy• fact (pair of Concept-Value in a context(time, entity, dimension)) collected in an instance
Taxonomy building
e.g. • @balance– the reported fact can be integrated in a credit/debit
confrontation• <calculationArc>– connects concepts as calculations: test if target
concept is result of a summation operation• datatypes: monetaryItemType / sharesItemType – explicit money / company share related
XBRL Global Ledger
• extensible?“The steps involved in creating a public extension are as follows (note that in the following xxx is the 3 character code for the module being created, yyyy-mm-dd is the desired publication date for the module): 1. Select a palette taxonomy (gl-plt-2015-03-25.xsd) and the all the gl-xxx-content-2015-03-25.xsd content model declaration schemas
from one of the provided combinations, choosing the combination that most closely resembles the desired end product of the exercise.
2. Create a new subdirectory of “plt” (called case-x-y-z where x, y and z, and additional letters if necessary, represent the modules involved) and copy these files into this directory.
3. Create a new taxonomy representing the module you wish to create, add concept definitions and create the lang folder and the linkbases. Note that complexType definitions must be defined as global complexTypes. If the tool has the capability, save the element declarations and the complexType definitions into separate files in separate directories (i.e., as..\..\xxx\gl-xxx-yyyy-mm-dd.xsd and .\gl-xxx-content=yyyy-mm-dd.xsd), save the linkbase files into the directory ..\..\xxxx and go to step 8, otherwise save them in the same file .\gl-xxx-yyy-mm-dd.xsd and proceed to perform steps 4-7 manually.
4. Separate the taxonomy into gl-xxx-yyyy-mm-dd.xsd and gl-xxx-content-yyyy-mm-dd.xsd with the former containing the element declarations and the latter the content model declarations that are relevant to the new module.
5. Create the directory ..\..\xxx and move gl-xxx-yyyy-mm-dd.xsd and the linkbase files into that directory. 6. Add an <include> statement in gl-xxx-content-yyyy.mm-dd.xsd to include gl-xxx-yyyy-mm-dd.xsd 7. Change all necessary relative paths in the linkbase files and the gl-xxx-yyyy-mm-dd.xsd schema file. 8. Edit each gl-xxx-content-yyyy-mm-dd.xsd in the palette directory as necessary to incorporate any concepts from the new module into
the appropriate content models (this will usually be content models for elements declared in gl-cor-content-yyyy-mm-dd.xsd). 9. Ensure that presentation links in the newly created presentation linkbase reflect the content model modifications made in step 8. “
http://www.xbrl.org/int/gl/2007-04-17/GLIS-REC-2007-04-17.htm
Historical vs Historians accounting
Historical taxonomy• „rubrics“
– Income and expenditure– Territorial– …
• „accounts“– Company partners– Counterparties– …
=> Defined by legal, business and social practice
Historians Taxonomy• Costs of by type of labor
(slave, contractual)• Staple prices• ...
=> Defined by research question
Tech
nica
lCo
ncep
tual
Separation of Concerns„digital representation“ of the written document
• Image• transcription („text“)• linguistical representation
(„text“)
• In image formats• and TEI/XML
„facts“ represtented
• in contemporary taxonomy• in „modern“ taxonomy i.e.
by the historians– economical– socioeconomics– ...
• In RDF with ontologies to be developed,
• reusing basic concepts from XBRL/XBRL-GL?
