Category: R&D @en
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JSON Linking Language (JSON Link) Version 1.0
Views: 1 JSON Linking Language (JSON Link) Version 1.0 This specification defines the JSON Linking Language (JSON Link) Version 1.0, which allows elements to be inserted into JSON documents in order to create and describe links between resources. It uses JSON-LD syntax to create structures that can describe links similar to the simple unidirectional hyperlinks of today’s HTML, as well as more sophisticated links. Table of Contents Introduction JSON Link Concepts 2.1. Links and Resources 2.2. Arcs, Traversal, and Behavior 2.3. Resources in Relation to the Physical Location of a Linking Element JSON Link Processing and Conformance 3.1. Processing Dependencies 3.2. Markup Conformance 3.3. Application Conformance 3.3.1. Full Conformance 3.3.2. […]
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Handling Hierarchical Tidy Data in Financial Reporting
Views: 8 Handling Hierarchical Tidy Data in Financial Reporting Nobuyuki SAMBUICHI In this blog post, we will explore how to handle hierarchical tidy data in financial reporting. We will discuss how to merge necessary data into target rows to summarize amounts based on debit/credit codes, account numbers, and months, ensuring efficient data management and avoiding redundancy. 1. Characteristics of a hierarchical tidy data Hierarchical tidy data reports different levels of observation in different rows, resulting in no redundant report files. However, we need to merge necessary data into a target row to summarize amounts based on debit/credit codes, account numbers, and months. The entered date is reported in a header […]
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Understanding Class Diagram Association and Property Definitions: A Practical Guide
Views: 3 Understanding Class Diagram Association and Property Definitions: A Practical Guide In the world of software development, Unified Modeling Language (UML) class diagrams are essential for visualizing and designing the structure of systems. Two critical concepts within these diagrams are associations and properties of classes. To illustrate these concepts, let’s explore a practical example: modeling the association between journal entry headers, journal entry lines, and a chart of accounts in an accounting system. Our graph traversal mechanism is specifically engineered to recognize the navigable ends of unidirectional associations as properties, ensuring an optimized and directed approach to referencing associations. This approach is adopted to streamline traversal efficiency by avoiding […]
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Universal Audit Data Converter, UADC
Views: 20 Universal Audit Data Converter (UADC) Table of Contents 1. Overview 2. Developments in Audit Data Standards 2.1. Importance of Audit Data Standardization 2.2. AICPA’s Audit Data Standard 2.3. China’s GB/T 24589 2.4. ISO/TC 295 Audit data services 3. Role of UADC 3.1. Application to ESG Report Auditing 4. Improvements in Auditing with UADC 4.1. Efficiency and Speed 4.2. Consistency and Quality Improvement 4.3. Summary 5. Generic Data Conversion Processing 6. Syntax Binding 6.1. Japanese Core Invoice Gateway 6.2. XBRL Taxonomy 6.3. Adapting to System Changes 7. Semantic Binding 7.1. Its Role 7.2. Flexibility and Adaptability 7.3. Contributing to Efficiency and Speed 7.4. Wickham’s Tidy Data Concept 7.5. xBRL-CSV […]
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Knowledge Graph RDF/OWL and XBRL
Views: 13 Knowledge Graph RDF/OWL and XBRL Model: GPT-4 (Mobile, V2) ChatGPT may produce inaccurate information about people, places, or facts. ChatGPT May 24 Version NOTE I’m not familiar with RDF/OWL and the answers given by ChatGPT have not been verified. User What is knowledge graph? ChatGPT A knowledge graph is a method of storing data that enables information to be interconnected in a way that models the relationships between entities in a more human-like manner. It organizes data points into entities (or “nodes”) and describes their relationships (or “edges”) in a graph structure. For example, in a knowledge graph, “Paris” might be a node connected to “France” via the […]
