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Exploring the Usefulness of Extensible Business Reporting Language (XBRL) for Reporting Intellectual Capital (IC): Evidence From Italian Preparers
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作者 Marco Papa Floriana Luisi 《Journal of Modern Accounting and Auditing》 2014年第5期537-550,共14页
Intellectual capital disclosure (ICD) has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes "good" ICD. ... Intellectual capital disclosure (ICD) has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes "good" ICD. Companies can use Extensible Business Reporting Language (XBRL) to "build" their own intellectual capital (IC) reports. This digital format has both technical and operating characteristics suitable for reporting non-financial information. This paper reports the findings of a survey of the views of 37 Italian preparers on the scope, the taxonomy, and the assurance of IC reporting via XBRL. It was found that respondents favor the adoption of an IC reporting framework and the standardization of IC indicators. Preferences reveal uncertainty about the level of flexibility for tagging IC information, while supporting the main benefits of XBRL and indicating a marked inclination for tagged information certified by an independent audit. Overall, despite a low awareness of XBRL, the importance placed on standardization of IC information and on the usefulness of the comparability and the speed attribute of XBRL supports the appealing features of this language for developing IC reporting. 展开更多
关键词 Extensible business Reporting language (XBRL) digital reporting intellectual capital disclosure (ICD) business reporting
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Language of Foreign Business Contract Translation
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作者 熊雯 《海外英语》 2017年第11期125-127,共3页
This thesis mainly refers to English Chinese contract translation.Foreign contract is a legal document binding on both parties to the contract.Both Chinese and English contracts have the same authority and seriousness... This thesis mainly refers to English Chinese contract translation.Foreign contract is a legal document binding on both parties to the contract.Both Chinese and English contracts have the same authority and seriousness.Accurate and formula expression is the main feature in translating,which belongs to a solemn and rigid linguistics style.It is different from ordinary English and has its particularity in vocabulary and syntax,its translation skills are worth studying and exploring by business people.In addition to characteristic language and translational skills in business language,this thesis contains details and analysis clauses in business contract and its translation with some useful appendix and terminology,advises readers some general instructions and language tips in translating foreign documents. 展开更多
关键词 CONTRACT TRANSLATION business document language
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A Template-Based Approach for Automatic Mapping between Business Process and BPEL Process
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作者 LIANG Ying TIAN Jiuming +2 位作者 HU Songlin SONG Yicheng ZHANG Yongdong 《Wuhan University Journal of Natural Sciences》 CAS 2008年第4期445-449,共5页
In order to support just-in-time reconfiguration of business process execution language (BPEL) process, a template-based mapping method is proposed to map business level process to BPEL process. The method builds up... In order to support just-in-time reconfiguration of business process execution language (BPEL) process, a template-based mapping method is proposed to map business level process to BPEL process. The method builds up mapping relationships between the key points of business level process and BPEL process, which helps users to adjust the business level process with simplified operations, and automatically maps the changes to BPEL. In addition, a case of the application of the method in a clothing enterprise was illustrated. 展开更多
关键词 business process business process execution language(BPEL) mapping method TEMPLATE
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Analysis and modeling of web services flow using π-calculus
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作者 何涛 缪淮扣 钱忠胜 《Journal of Southeast University(English Edition)》 EI CAS 2006年第3期315-318,共4页
In order to increase the effectiveness and the reliability of web services flow, the ~r-calculus formal method is introduced as a development language for web services flow. The π-calculus overcomes inabilities of we... In order to increase the effectiveness and the reliability of web services flow, the ~r-calculus formal method is introduced as a development language for web services flow. The π-calculus overcomes inabilities of web service flow languages in demonstrating the consistency, validating the correctness and so on. The π- calculus analysis and modeling of web services flow is presented, the dynamic actions and basic activities of WS-BPEL with π-calculus formally are described, and the mapping from π-calculus expression to WS-BPEL is built. The basic construction of web services flow with the π-calculus method after the analysis of the syntax of WS-BPEL and inter-description between WS-BPEL and π-calculus is expressed. Also discussed are the approaches to web services flow by modeling from different views, and the proposed approaches through the development and modeling of an e-commerce web service flow application are illustrated. 展开更多
关键词 business process execution language (BPEL) web services work flow Π-CALCULUS
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A Testing Method for Web Services Composition Based on Data-Flow 被引量:2
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作者 HOU Jun XU Baowen +2 位作者 XU Lei WANG Di XU Junling 《Wuhan University Journal of Natural Sciences》 CAS 2008年第4期455-460,共6页
This paper proposes a method of data-flow testing for Web services composition. Firstly, to facilitate data flow analysis and constraints collecting, the existing model representation of business process execution lan... This paper proposes a method of data-flow testing for Web services composition. Firstly, to facilitate data flow analysis and constraints collecting, the existing model representation of business process execution language (BPEL) is modified in company with the analysis of data dependency and an exact representation of dead path elimination (DPE) is proposed, which over-comes the difficulties brought to dataflow analysis. Then defining and using information based on data flow rules is collected by parsing BPEL and Web services description language (WSDL) documents and the def-use annotated control flow graph is created. Based on this model, data-flow anomalies which indicate potential errors can be discovered by traversing the paths of graph, and all-du-paths used in dynamic data flow testing for Web services composition are automatically generated, then testers can design the test cases according to the collected constraints for each path selected. 展开更多
关键词 Web services composition business process execution language (BPEL) Web services description language (WSDL) data flow all-du-path
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A Formal Model for BPEL4WS Description of Web Service Composition 被引量:2
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作者 GU Xiwu LU Zhengding 《Wuhan University Journal of Natural Sciences》 CAS 2006年第5期1311-1319,共9页
Communicating Sequential Processes (CSP) is a kind of process algebra, which is suitable for modeling and verifying Web service composition. This paper describes how to model Web service composition with CSP. A set ... Communicating Sequential Processes (CSP) is a kind of process algebra, which is suitable for modeling and verifying Web service composition. This paper describes how to model Web service composition with CSP. A set of rules for translating composition constructor of Business Process Execution Language for Web Services (BPEL4WS) to CSP notations is defined. According to the rules that have been defined, the corresponding translation algorithm is designed and illustrated with examples . The methods for model checking, model verification and model simulation are also introduced. 展开更多
关键词 communicating sequential processes Web service Web service composition business process execution language for Web services
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A Reflective Approach for Dynamic Change of BPEL Process
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作者 JIA Xiangyang YING Shi +2 位作者 LIANG Zaoqing XIE Dan WEN Jing 《Wuhan University Journal of Natural Sciences》 CAS 2008年第2期165-172,共8页
WS-BPEL (Web Service Business Process Execution Language), as an emerging workflow standard, provides a simple and effective way to construct Web Services-oriented workflows. However, to the best of our knowledge, f... WS-BPEL (Web Service Business Process Execution Language), as an emerging workflow standard, provides a simple and effective way to construct Web Services-oriented workflows. However, to the best of our knowledge, few effort from the industry and academia has addressed the dynamic change problems of BPEL process. This paper proposes a reflective approach to solve this problem. In this paper, a formal meta-object model of process instance is defined; the behavioral consistency criterion based on this model is proposed; a set of modification primitives are given to modify the meta-object while keeping the change atomic and consistent; and in addition, the MOP is offered to provide the programming interfaces for dynamic BPEL process change. 展开更多
关键词 business Process Execution language (BPEL) reflective architecture workflow adaptation
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A Requirement Driven Learning Management Architecture Based on BPEL
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作者 上超望 刘清堂 +2 位作者 杨宗凯 赵呈领 朱晓亮 《Journal of Donghua University(English Edition)》 EI CAS 2010年第2期263-266,共4页
With the prosperity of the Intemet, e-learning has been greatly improved. By supporting multiple learners and multiple roles in a learning activity, the IMS Leaming Design (LD) specification provides a collaborative... With the prosperity of the Intemet, e-learning has been greatly improved. By supporting multiple learners and multiple roles in a learning activity, the IMS Leaming Design (LD) specification provides a collaborative scenario for participants. However, IMS LD provides insufficient support for interaction among learning activities and can not dynamically integrate learning resources to meet the continually changing service requirements. In this paper, a Business Process Execution Language (BPEL) enhanced requirement driven learning management architecture to address the issues of personalize adaptive learning was proposed. It models the learning activity by combining IMS LD with BPEL and matches optimal learning sequence based on Case-based reasoning (CBR) method. By providing expandable secure learning sequences flexibly, it satisfies the different actual demands for personalize learning 展开更多
关键词 ARCHITECTURE business Prooess Execution language (BPEL) IMS Learning Design (LD) learning management case-based reasoning security
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Context-aware BPEL workflow system using aspect-oriented programming
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作者 Minsuk Kim Donggyu Kuak +1 位作者 Jongsun Choi Jaeyoung Choi 《Journal of Measurement Science and Instrumentation》 CAS 2012年第2期119-122,共4页
Business process execution language(BPEL)is a most recognized standard workflow language.However,it is difficult to be used in the ubiquitous system computing environment because it is difficult to describe the contex... Business process execution language(BPEL)is a most recognized standard workflow language.However,it is difficult to be used in the ubiquitous system computing environment because it is difficult to describe the context information in the selection of the flow through the branch.To solve this problem,we propose a new BPEL workflow system with context-awareness by using aspect-oriented programming(AOP).This system is composed of a BPEL system module and a weaving module using AOP for context-aware.The BPEL system module generates a BPEL workflow program.And the weaving module converts a context-aware mark-up language(CAML)document to the aspect-oriented program that is applied to context-aware code without modification of the existing BPEL document.We also define a new document form that is called CAML,which provides a context-aware that is not available in BPEL.The system can generate a context-aware workflow program.It is developed in a way that inserts context information using AOP to provide context-aware services. 展开更多
关键词 aspect-oriented programming(AOP) business process execution language(BPEL) context-aware workflow
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“Assahlahmu Alaykum...”
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作者 LANCE MAUGHAN 《China Today》 2007年第6期38-39,共2页
Lured by the exoticism of frontier towns and an untouched market, enterprising foreigners head west on China’s Silk Road.
关键词 China's Silk Road enterprising foreigners local language business
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Using information flow analysis to detect implicit information leaks for web service composition 被引量:2
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作者 Jia-xin JIANG Zhi-qiu HUANG +1 位作者 Wei-wei MA Yan CAO 《Frontiers of Information Technology & Electronic Engineering》 SCIE EI CSCD 2018年第4期494-502,共9页
Information leak,which can undermine the compliance of web-service-composition business processes for some policies,is one of the major concerns in web service composition.We present an automated and effective approac... Information leak,which can undermine the compliance of web-service-composition business processes for some policies,is one of the major concerns in web service composition.We present an automated and effective approach for the detection of implicit information leaks in business process execution language(BPEL)based on information flow analysis.We introduce an adequate meta-model for BPEL representation based on a Petri net for transformation and analysis.Building on the concept of Petri net place-based noninterference,the core contribution of this paper is the application of a Petri net reachability graph to estimate Petri net interference and thereby to detect implicit information leaks in web service composition.In addition,a case study illustrates the application of the approach on a concrete workflow in BPEL notation. 展开更多
关键词 Information flow analysis business process execution language Petri net INTERFERENCE
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