14,462 research outputs found
THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD
More and more enterprises, especially the listed companies, have adopted newaccounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI),manifesting interest for publishing financial reports using a standard format able to considerablyimprove their communication, data collection in the receiving units, control and analysis offinancial information. When switching to the new accounting rules specified in international orregional standards and norms, regulatory and control bodies recommend the XBRL format forfinancial reporting, with recognition of the regional jurisdiction. Our paper makes a review of theliterature, presents the XBRL specific elements and proposes possible solutions for internal andexternal financial reporting of an enterprise. Finally, it concludes on the benefits of adopting XBRLat national level in a potential XBRL Romania project.accounting norms, financial reporting, XBRL, taxonomy, XBRL jurisdiction.
06472 Abstracts Collection - XQuery Implementation Paradigms
From 19.11.2006 to 22.11.2006, the Dagstuhl Seminar 06472 ``XQuery Implementation Paradigms'' was held in the International Conference and Research Center (IBFI), Schloss Dagstuhl. During the seminar, several participants presented their current research, and ongoing work and open problems were discussed. Abstracts of the presentations given during the seminar as well as abstracts of seminar results and ideas are put together in this paper. The first section describes the seminar topics and goals in general. Links to extended abstracts or full papers are provided, if available
A High Energy Nuclear Database Proposal
We propose to develop a high-energy heavy-ion experimental database and make
it accessible to the scientific community through an on-line interace. This
database will be searchable and cross-indexed with relevant publications,
including published detector descriptions. Since this database will be a
community resource, it requires the high-energy nuclear physics community's
financial and manpower support. This database should eventually contain all
published data from the Bevalac, AGS and SPS to RHIC and LHC energies,
proton-proton to nucleus-nucleus collisions as well as other relevant systems
and all measured observables. Such a database would have tremendous scientific
payoff as it makes systematic studies easier and allows simpler benchmarking of
theoretical models to a broad range of old and new experiments. Furthermore,
there is a growing need for compilations of high-energy nuclear data for
applications including stockpile stewardship, technology development for
intertial confinement fusion and target and source development for upcoming
facilities such as the Next Linear Collider. To enhance the utility of this
database, we propose periodically performing evaluations of the data and
summarizing the results in topical reviews.Comment: 4 pages, poster proceedings from Quark Matter 200
QuantNet – A Database-Driven Online Repository of Scientific Information
In this study a framework for an online database-driven repository of information – QuantNet – is presented. QuantNet is aimed at easing the process of web publishing for those who are unfamiliar with technical details and markup languages. At the same time advanced users are provided with easy user style markup tools while flexible and trouble-free application administration is being a top priority. In this realm a special emphasis is put on the construction of a metalanguage containing only simplest possible structures. Different stages – from low-level text processing via Atox to the transformation of XML documents via XSLT, PHP and mySQL – are thoroughly described. The motivation for further possible application extensions like DTD or preliminary document check, based on analytic grammar form, is provided.QuantNet, database-driven, online, repository, XML, XSLT, PHP, mySQL, Atox.
New Trends in Digital University Libraries
The nature of the changes that university libraries face in the digital age is addressed in the document. Work and training schemes for all those involved in the process of
electronic publishing within universities are proposed. The role of libraries and computing centers as change agents is defined. The author describes the Networked Digital Library of Theses and Dissertations(ndltd) in Humboldt University at Berlin, Germany
The Semantic Web Revisited
The original Scientific American article on the Semantic Web appeared in 2001. It described the evolution of a Web that consisted largely of documents for humans to read to one that included data and information for computers to manipulate. The Semantic Web is a Web of actionable information--information derived from data through a semantic theory for interpreting the symbols.This simple idea, however, remains largely unrealized. Shopbots and auction bots abound on the Web, but these are essentially handcrafted for particular tasks; they have little ability to interact with heterogeneous data and information types. Because we haven't yet delivered large-scale, agent-based mediation, some commentators argue that the Semantic Web has failed to deliver. We argue that agents can only flourish when standards are well established and that the Web standards for expressing shared meaning have progressed steadily over the past five years. Furthermore, we see the use of ontologies in the e-science community presaging ultimate success for the Semantic Web--just as the use of HTTP within the CERN particle physics community led to the revolutionary success of the original Web. This article is part of a special issue on the Future of AI
Pick-n-mix approaches to technology supply : XML as a standard “glue” linking universalised locals
We report on our experiences in a participatory design project to develop ICTs in a hospital ward
working with deliberate self-harm patients. This project involves the creation and constant re-creation of
sociotechnical ensembles in which XML-related technologies may come to play vital roles. The importance of
these technologies arises from the aim underlying the project of creating systems that are shaped in locally
meaningful ways but reach beyond their immediate context to gain wider importance. We argue that XML is
well placed to play the role of "glue" that binds multiple such systems together. We analyse the implications of
localised systems development for technology supply and argue that inscriptions that are evident in XML-related
standards are and will be very important for the uptake of XML technologies
Recommended from our members
The National Transport Data Framework
Report by Professor Peter Landshoff (Cambridge University) and
Professor John Polak (Imperial College London) on a project for
the Department for Transport.
emails: [email protected] [email protected] NTDF is designed to be a resource for data owners to deposit descriptions
into a central catalogue, so that people can search for data and find data
and understand their characteristics. The value of this is to individuals, to
commercial organizations, and to public bodies. For example, services that
provide better information to travellers will help to make their journey
less stressful and persuade them to make more use of public transport.
Transport operators need very diverse information to help them
plan developments to their services: demographic, geographical, economic etc.
And policy makers need a similar range of information to help them decide
how to divide their budget and afterwards to evaluate how valuable it has
been.This work was supported by the Department for Transport (DfT)
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