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New Dimensions of Business Reporting and XBRL
The authors of this book analyse the social and technical nature and role of XBRL in information supply chains and capital markets as well as the XBRL standard and taxonomies. They provide a critical view of XBRL from a research perspective, present different projects in the XBRL area and indicate future directions for XBRL research. Current research questions are taken up and discussed from different perspectives. From a technical point of view, the research spectrum encompasses the internal perspective up to the final user layer. Apart from these technical issues, there are also key socio-technical aspects which are vital to the understanding of XBRL use.
Advances in Rule Interchange and Applications ; International Symposium, RuleML 2007, Orlando, Florida, October 25-26, 2007, Proceedings
The goal of RuleM is to develop an open, general, XML-based family of rule languages as intermediaries between various ‘specialized’ rule vendors, applications, industrial and academic research groups, as well as standardization efforts such as OMG’s PRR or W3C’s RIF. A general advantage of using declarative rules is that they can be easily represented in a machine-readable and platform-independent manner, often governed by an XML schema. This fits well into today’s distributed, heterogeneous Web-based system environments. Rules represented in standardized Web formats can be discovered, interchanged and invoked at runtime within and across Web systems, and can be interpreted and executed on any platform.
