Determination of audit activity in modern conditions

The task of compulsory audit of financial statements is the provision of reasonable assurance that is accepted and performed by the entity in accordance with the requirements of this Law and international standards of audit by checking the financial statements or consolidated financial statements in order to express an independent opinion of the auditor on its compliance with all significant aspects and compliance with the requirements of international financial reporting standards or national accounting (statutory) standards and laws of Ukraine

Metamodelling with datalog and classes: ConceptBase at the age of 21

ConceptBase is a deductive object-oriented database system intended for the management of metadata. A distinguishing feature of the Telos language underlying ConceptBase is the ability to manage rules and constraints across multiple levels of instantiation in so-called meta formulas, thus offering uniform consistency management across heterogeneous notations or ontologies. Originally developed in the context of model-driven database design in the late 1980’s, ConceptBase has been used in several thousand installations all over the world for numerous applications in areas such as requirements engineering, engineering information management, model management, eLearning, cultural information systems, and data warehousing. The internal representation is based on a quadruple object structure, combined with advanced Datalog engines, such that many optimization techniques in ConceptBase have pioneered ideas later pursued in the implementation of XML databases and ontology-based reasoning and data management engines

Heterogeneity in model management - A meta modeling approach

As models are always abstractions of reality, we often need multiple modeling perspectives for analysis. The interplay of such modeling perspectives can take many forms and plays a role both at the design level, and during the operation of information systems. Examples include viewpoint resolution in requirements management, mapping between conceptual and implementation design in databases, and the integration or interoperation of multiple data and media sources. Starting from early experiences with our now 20-year old ConceptBase implementation of the Telos language, we describe a logic-based conceptual modeling and model management approach to these issues, focusing on recent work which employs a generic meta model to facilitate mappings and transformations between heterogeneous model representations both at the schema and the data level