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Improving access to and understanding of regulations through taxonomies

Chin Pang Cheng, Gloria T. Lau, Kincho H. Law, Jiayi Pan, Albert Jones
2009 Government Information Quarterly  
The focus of this work is to map regulations and codes to existing industry-specific taxonomies that would improve their access and retrieval and facilitate their integration with application programs.  ...  Keyword matching is a commonly used technique for mapping from a single taxonomy to a single regulation.  ...  This enables us to map the domain knowledge, in the form of industry-specific taxonomies, to relevant regulatory sections.  ... 
doi:10.1016/j.giq.2008.12.008 fatcat:kuxbowshuvfvnlns6wcc3xxeve

Mapping regulations to industry-specific taxonomies

Chin Pang Cheng, Gloria T. Lau, Kincho H. Law
2007 Proceedings of the 11th international conference on Artificial intelligence and law - ICAIL '07  
To help browsing of regulations by industry practitioners, we propose to map regulations to existing industry-specific taxonomies.  ...  Industry practitioners, unlike legal practitioners, are familiar with one or more industry-specific taxonomies but not necessarily regulatory organization systems.  ...  In this work, we propose to map industry-specific taxonomies to regulations to increase usability of regulations by industry practitioners.  ... 
doi:10.1145/1276318.1276329 dblp:conf/icail/ChengLL07 fatcat:t7bdphnrgnggnoz3dqugdbbxwm

Retrieving Knowledge in E-government: The Prospects of Ontology for Regulatory Domain Record Keeping Systems [chapter]

Richard J. Daddieco
2004 Lecture Notes in Computer Science  
resource description, timely retrieval of relevant records is impossible.  ...  Structural and semantic information was derived, from which requirements for an ontology in the subject domain of export control regulation were identified.  ...  Developers must take into account the specific subject domain as well as the many layers of administration if they are to facilitate resource sharing.  ... 
doi:10.1007/978-3-540-24683-1_12 fatcat:zkbjpekjvvfizctgezjqkwqmlq

Critical reflection on XBRL: A "customisable standard" for financial reporting?

Diego Valentinetti, Michele Antonio Rea
2013 International Journal of Accounting and Financial Reporting  
Conversely, in the US, XBRL is required through the application of a standard taxonomy (the US GAAP Taxonomy), along with the ability to define individual extensions to be submitted to the SEC.  ...  The application of a taxonomy on a "minimum basis" (individual extensions permitted) preserves specific information, but causes a potential loss of data comparability.  ...  Specifically, the differences noticed among the industrial sectors would justify the development of industry-specific extensions.  ... 
doi:10.5296/ijafr.v3i2.3870 fatcat:sejdfi324zbajkb6oy5y74c7va

XBRL: Towards an Unified Taxonomy

Dirk Beerbaum
2015 Journal of Accounting & Marketing  
As taxonomy do not develop standards, laws and regulations newly, they only derive standardized reporting elements the current landscape of taxonomy is still characterised by multiple heterogeneous taxonomies  ...  Based on the harmonization requirements and requests from regulators for better comparison of financial reports among peers, it can be concluded that taxonomies will adapt and merge to each other.  ...  GAAP taxonomy has developed industry specific taxonomies for Banking and Savings, Brokers and Dealers, Commercial and Industrial, Insurance and Real Estate.  ... 
doi:10.4172/2168-9601.1000145 fatcat:m5nvq46rordv3f6pac2lnn26v4

Information politics: The story of an emerging metadata standard

Joan Starr
2003 First Monday  
The Australian Prudential Regulation Authority, the regulator of banks, insurance companies, credit unions, and savings societies, has developed an interim XBRL taxonomy for use until the official Australian  ...  It begins with a look at the nature and use of financial information in today's Internet-enabled environment and discusses three information use patterns: Transaction, retrieval, and reporting.  ... 
doi:10.5210/fm.v8i7.1065 fatcat:j7qtscayujhvfdvq46l2prbtdi

Adopting XBRL in Italy: Early evidence of fit between Italian GAAP Taxonomy and current reporting practices of non-listed companies

Diego Valentinetti, Michele A. Rea
2011 International Journal of Digital Accounting Research  
Specifically, we assess the fit between the XBRL Italian GAAP Taxonomy and the traditional annual reports of Italian non-listed companies, which are required to file their financial statements in XBRL.  ...  The aim is to fill a specific gap in the previous literature, by analyzing the applicability of XBRL in the context of template-based accounting standards.  ...  In other words, the extent of information retrievable from XBRL instance documents depends on the taxonomies used for tagging the data.  ... 
doi:10.4192/1577-8517-v11_3 fatcat:kl45uqqwu5aprodgthncn7tl7y

Modernizing Financial Data Collection with XBRL

Linda F. Powell, Andrew Boettcher
2009 IASSIST Quarterly  
There is a sustained need for faster, better, and easier data retrieval in the financial industry.  ...  Many of the data variables collected are comparable to those collected by other regulators or published in the financial statements, but additional variables are uniquely defined for and used specifically  ... 
doi:10.29173/iq759 fatcat:scb4v3opejfebgk7bkefcw3vre

An Ontological Metro Accident Case Retrieval Using CBR and NLP

Haitao Wu, Botao Zhong, Benachir Medjdoub, Xuejiao Xing, Li Jiao
2020 Applied Sciences  
Rule-based reasoning (RBR), as a complementary of CBR, was used to decide the appropriate measures based on those that are recorded in regulations, such as emergency plans.  ...  In this research, an ontological method that integrates case-based reasoning (CBR) and natural language processing (NLP) techniques was proposed for metro accident case retrieval.  ...  The combination of CBR and RBR can avoid this problem in the metro accident response by retrieving the specific knowledge found in a similar case or general knowledge found in regulations.  ... 
doi:10.3390/app10155298 fatcat:jwb6u6qbyncaff2epqct4e2zma

Defining and retrieving themes in nuclear regulations

Nicolas Sannier, Benoit Baudry
2012 2012 Fifth IEEE International Workshop on Requirements Engineering and Law (RELAW)  
Consequently, when licensees want to extract the set of regulations related to a specific concern, they lack explicit traces between all regulation documents and mostly get lost while attempting to compare  ...  Safety systems in nuclear industry must conform to an increasing set of regulatory requirements.  ...  In these contexts, the US regulator endorses both general and nuclear specific standards whereas the French standard collection is nuclear specific as to cope with nuclear specific issues.  ... 
doi:10.1109/relaw.2012.6347797 dblp:conf/re/SannierB12 fatcat:qnlvnwbhffffxfzr3sgqjbe7oe

Introduce XBRL To Business Students

Sheree M. Corkern, Mark I. Morgan
2012 American Journal of Business Education  
With this paper, educators and students can learn the definition of XBRL, its history, and its current uses.  ...  More specifically, taxonomies are standardized lists of accounting terms, relationships, and business rules that are used to identify and locate each item in the financial statements.  ...  More specifically, XBRL uses these computer tags to give a standard definition for each line item on a financial statement.  ... 
doi:10.19030/ajbe.v5i3.7003 fatcat:xbfzwmm2nzckhoogsuzdcfmdfi

Managing changing compliance requirements by predicting regulatory evolution

Jeremy C. Maxwell, Annie I. Anton, Peter Swire
2012 2012 20th IEEE International Requirements Engineering Conference (RE)  
: Initial Set of Standards, Implementation Specifications, and Certification Criteria for Electronic Health Record Technology.  ...  We develop the framework through a formative study using the Health Insurance Portability and Accountability (HIPAA) Security Rule and apply it in a summative study on the Health Information Technology  ...  taxonomy that capture how regulations change; and a set of adaptability heuristics that requirements engineers can use to predict that a regulation will change.  ... 
doi:10.1109/re.2012.6345793 dblp:conf/re/MaxwellAS12 fatcat:qphubxe7ezechj6loqhpq7ctnm

Digitizing Financial Reporting: A Profile of Early Hospitality Industry XBRL Adopters and Implications for the Industry

Leonard A. Jackson, Francis Kwansa
2011 Journal of Hospitality Financial Management  
that industry specific taxonomies are warranted.  ...  They are agreed-upon conventions developed for generic use for each industry segment and are influenced by jurisdictional and industry specific accounting and reporting regulations.  ... 
doi:10.1080/10913211.2011.10653899 fatcat:p2nmubuaenaxjp2lxoyn7qn7zm

Building Information Modeling: Analyzing Noteworthy Publications of Eight Countries Using a Knowledge Content Taxonomy [chapter]

M. Kassem, B. Succar, N. Dawood
2015 Building Information Modeling  
Ten of these content labels are used to analyze and compare publications from Australia, Denmark, Finland, the Netherlands, Norway, Singapore, the United Kingdom, and the United States.  ...  A specialized taxonomy is employed to analyze 57 noteworthy BIM publications from across eight countries selected for their active BIM scene.  ...  For example, taxonomies have been used to facilitate information interoperability and retrieval (Cheng et al., 2010) ; define semantic conflicts in business databases (Kashyap and Sheth 1996) ; organize  ... 
doi:10.1061/9780784413982.ch13 fatcat:dskcdrwtfveftkr5i77wxxencq

DESM: portal for microbial knowledge exploration systems

Adil Salhi, Magbubah Essack, Aleksandar Radovanovic, Benoit Marchand, Salim Bougouffa, Andre Antunes, Marta Filipa Simoes, Feras F. Lafi, Olaa A. Motwalli, Ameerah Bokhari, Tariq Malas, Soha Al Amoudi (+8 others)
2015 Nucleic Acids Research  
All PubMed records were indexed using 4 538 278 concepts from 29 dictionaries, with 1 638 986 records utilized in KBs. Concepts used are normalized whenever possible.  ...  To enable such exploration, we compiled 45 topic-specific knowledgebases (KBs) accessible through DESM portal (  ...  In DESM, taxonomy specific pathway enrichment is also provided through the use of external gene-to-pathway annotations.  ... 
doi:10.1093/nar/gkv1147 pmid:26546514 pmcid:PMC4702830 fatcat:lsdqhavbzbamzhd3ummkejjpfm
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