以RDF與XBRL為基礎整合企業的Web資源

Using RDF and XBRL to integrate multiple web resources of a company

饒翔鈞(Xiang-Jun Rao)

指導教授 ： 戚玉樑

中原大學/商學院/資訊管理研究所/碩士(2019年)

https://doi.org/10.6840/cycu201900351

摘要

可延伸性企業報告語言(eXtensible Business Reporting Language, XBRL)解決公司財報資料交換的問題，其高度結構化及標記式語法的特性，使資料在自動化處理上比以往更有效率。但面對Web物聯網(Web of Things, WoT)的環境需求，XBRL資料缺乏URI、結構複雜不易整合等因素，導致XBRL難以融入未來資料環境。因此，本研究探討XBRL的轉換與應用以符合未來趨勢，並整合公司開放資料以驗證資料的加值效益。在轉換方面，三項程序包括資料整理、資料轉換、及RDF發佈等，已應用於XBRL文件及其他開放資料格式，將資料轉換為RDF-based資料，且解決了XBRL的相容性問題。在應用方面，採用混搭方法(mashup)整合公司多源資料，並以視覺化介面(dashboard)方式呈現整合結果。由實驗結果顯示：RDF-based XBRL可融入資料生態環境中，且能與政府、媒體等開放資料結合，充分發揮資料應有的價值與效益。

關鍵字

可延伸性企業報告語言 ； 資源描述框架 ； 開放資料 ； 語意網 ； 混搭方法

並列摘要

XBRL(eXtensible Business Reporting Language) is developed for solves the exchange problem of company financial data. Its highly structured and tagged grammar features make data more efficient in automated processing. However, the environmental requirements of WoT(Web of Things), XBRL data lack of URI(Uniform Resource Identifier), complex structure, etc., making XBRL into the data environment is difficult. Therefore, this study explores XBRL transformations and applications to match future trends and integrates open data to validate data value-added benefits. Conversion, three procedures include data collation, data conversion, and release RDF(Resource Description Framework). It has been applied to XBRL files and other open data formats, converting data into RDF-based data, and solving XBRL compatibility issues. Application, use the mashup to integrate the company's multiple data and present the integration results with a dashboard. The experimental results show that RDF-based XBRL can be integrated into the data environment, and combined with open data such as government and media, it can bring out the value and benefit of the data.

並列關鍵字

XBRL ； RDF ； Open Data ； Semantic Web ； Mashup

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