Sambuichi Peofessional Engineers Office
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Hierarchical Tidy Data
Views: 10 Hierarchical Tidy Data 1. Wickham’s Definition Hadley Wickham defines tidy data as follows: 1. Each variable forms a column: Each variable in a dataset is placed in its own column. 2. Each observation forms a row: Each observation is placed in its own row. 3. Each type of observational unit forms a table: Each cell contains a single value. This definition of tidy data facilitates data analysis and visualization and allows consistent data handling. It is important to note that tidy data imposes restrictions on the types of observations by specifying “each type of observational unit”. If we remove this restriction and just specify “observational units”,this means that […]
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Navigating the Future of Audit Data Collection: The Role of XBRL-CSV in Modern Auditing
Views: 1 Navigating the Future of Audit Data Service: The Role of xBRL-CSV in Modern Auditing The advancements in audit data collection methodologies emphasize the significance of xBRL-CSV[1] in addressing the complex requirements of modern auditing. This forward-looking perspective suggests how audit data collection standards, developed by ISO/TC 295 and refined through SG1 and AWI projects, are adapting to meet the needs of real-time, comprehensive, and ESG-inclusive auditing practices. 1. History of ISO/TC 295 Audit Data Services 1.1. The China National Audit Office Established in 2010, GB/T 24589 is a crucial standard that mandates all Chinese businesses to annually submit their financial data, aiming to boost transparency and compliance across […]
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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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Requirements for XBRL-GL SRCD Taxonomy Using XBRL-CSV with Hierarchical Tidy Data Structure
Views: 6 Requirements for XBRL-GL SRCD Taxonomy Using XBRL-CSV with Hierarchical Tidy Data Structure 1. Prerequisite Understanding XBRL-GL SRCD Taxonomy with XBRL-CSV 1.1. Difference Between FR and GL XBRL Financial Reporting (FR) and Global Ledger (GL) serve distinct purposes: XBRL FR: Used for high-level financial reporting like balance sheets and income statements for external stakeholders. Elements in XBRL FR summarize financial data. XBRL GL: Captures detailed, transaction-level information for internal use, such as audit trails and operational reporting. It requires a finer granularity of ata, with elements capturing every minute detail of financial transactions. 1.2. Role of SRCD in XBRL-GL The SRCD module connects detailed GL data with FR summaries: […]
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ISO/TC295 Audit Data Services Plenary Meeting Held at Hotel Zuiderduin, Netherlands
Views: 9ISO/TC295 Audit Data Services Plenary Meeting Held at Hotel Zuiderduin, Netherlands Overview of the Meeting From December 12th to 13th, 2023, the ISO/TC295 Audit Data Services plenary meeting was held at the scenic Hotel Zuiderduin in Egmond aan Zee, Netherlands. This meeting served as a platform for international audit experts to convene and share the latest developments and innovations. Hotel Zuiderduin The meeting took place at Hotel Zuiderduin, a location that offered a special experience for the participants. Situated at Zeeweg 52, 1931 VL Egmond aan Zee, the hotel is known for its beautiful coastline and relaxing environment. Meeting Highlights Several important topics were addressed during the meeting: Working […]
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Unified Table Design for Enhancing HL7 R-MIM, HMD Structures, and Graph Walk
Views: 11 Unified Table Design for Enhancing HL7 R-MIM, HMD Structures, and Graph Walk Table of Contents 1. Overview 2. Design Features 2.1. Hierarchical Structure 2.2. Consistency 2.3. Flexibility 3. Example Representation 4. Challenges in Implementing the Two-Table Approach: An Analysis of Study Report Part 2, Clause 4 4.1. The Problem with Study Report Part 2 Clause 4 Two Table Approach 4.2. Problems with Two-Table Definition: 5. Solutions with a Single Table Definition: 5.1. Unified Table Structure: 5.2. The Proposed Single-Table Design 5.3. Explanation of the Design: 5.4. Advantages of a Unified Table Approach in UML 6. Steps for the Graph Walk in HL7 R-MIM to HMD 6.1. Overview 6.2. […]
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Object Class Definition Sheet Creation Guide
Views: 13 Object Class Definition Sheet Creation Guide Contents 1. Introduction 2. Understanding UML and Semantic Modeling 2.1. Class in UML 2.2. Property of a Class 2.3. Types of Properties 3. Preparation Tasks 3.1. Resuming Class and Property Names 3.2. Define Data Types for Each Field 3.3. Refine Description 4. Semantic Analysis and Definition of Object Classes in GL Data Model 4.1. Check for Repetitive Field Sets 4.2. Integrating into AWI Semantic model 5. Understanding Multicurrency Monetary Amounts in System Design 5.1. The Basics of Monetary Amounts and Currency Code Class 5.2. Designing a Multicurrency Monetary Amount Class 5.3. UML Representation of Multicurrency Amounts 5.4. Integration with the Currency Code […]
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Understanding Multicurrency Monetary Amounts in Semantic Model
Views: 13 Object Class Definition Sheet Creation Guide Contents 1. Introduction 2. Understanding UML and Semantic Modeling 2.1. Class in UML: 2.2. Property of a Class: 2.3. Types of Properties: 3. Preparation Tasks 3.1. Resuming Class and Property Names: 3.2. Define Data Types for Each Field: 3.3. Refine Description: 4. Semantic Analysis and Definition of Object Classes in GL Data Model 4.1. Check for Repetitive Field Sets: 4.2. Integrating into AWI Semantic model: 5. Understanding Multicurrency Monetary Amounts in System Design 5.1. The Basics of Monetary Amounts and Currency Code Class 5.2. Designing a Multicurrency Monetary Amount Class 5.3. UML Representation of Multicurrency Amounts 5.4. Integration with the Currency Code […]
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Streamlining UML Diagram Automation for ISO 21378 Audit Data Collection
Views: 36 Streamlining UML Diagram Automation for ISO 21378 Audit Data Collection: Integrating Python and PlantUML with CSV Table of Contents 1. Introduction 2. Objective 3. Tool and Environment Setup 4. Building the Python Script and Its Functions 5. Understanding the CSV Input Format 5.1. object_class 5.2. target_classes_file 6. Usage 7. Conclusion 8. UML Class Diagrams for ISO 21378:2019 Audit data collection 8.1. Sales module 8.2. Accounts Receivable module 8.3. Purchase module 8.4. Accounts Payable module 8.5. General Ledger module 8.6. Inventory module 8.7. PPE module 9. Source Code Nobuyuki SAMBUICHI ISO/TC295 Audit data services Convener at SG1 Semantic model Co-project Leader at AWI 21926 Semantic data model for audit […]
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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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Innovation in Auditing for Complete Accuracy and Integrity of ESG Reporting
Views: 41 Innovation in Auditing for Complete Accuracy and Integrity of ESG Reporting Table of Contents 1. Overview 1.1. Summary 1.2. Introduction 1.3. Why ESG Reporting is Important 1.4. Accuracy in Auditing with XBRL 1.5. Utilizing xBRL-CSV 1.6. Concrete Benefits for Auditors and Auditees 1.7. Conclusion: Absolute Transparency and Accuracy in ESG Reporting 2. ESG Reporting in Japan 2.1. The State of ESG in Japan 3. The Role of the International Sustainability Standards Board (ISSB) 4. Strengthening ESG Reporting 5. Effective Use of XBRL in ESG Reporting and Details 5.1. Beyond Traditional Metrics 5.2. Deep Insights from Raw Data 5.3. Historical Tracking and Contextualization 5.4. Enabling Deeper Evaluations 5.5. Enhancing […]
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Feedback on JP PINT V1.0 Current State
Views: 16 Feedback on JP PINT V1.0 Current State Table of Contents 1. What is XML Selector? 1.1. XML Selector and XPath for UBL Invoice 1.2. Issue with Selector cac:PartyTaxScheme[cac:TaxScheme = “VAT”] 2. Enhancing Open Peppol Standards with the Adoption of XPath 2.1. The Benefits of Adopting XPath 2.2. Recommendation to Open Peppol 3. Elements correctly defined in syntax binding through selector specification 3.1. Selector for Additional Document Reference (DocumentTypeCode = 130) 3.2. Selector for LINE OBJECT IDENTIFIER 4. Errors in Syntax Binding 4.1. Issue with Selector for Additional Document Reference (DocumentTypeCode != 130) 4.2. Issue with Selector for Party Identification (SEPA scheme) 4.3. Selector for Party Tax Scheme (TaxScheme […]
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