{"id":"https://openalex.org/W1534900828","doi":"https://doi.org/10.1007/978-3-662-46641-4_5","title":"Using SPIN to Formalise XBRL Accounting Regulations on the Semantic Web","display_name":"Using SPIN to Formalise XBRL Accounting Regulations on the Semantic Web","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W1534900828","doi":"https://doi.org/10.1007/978-3-662-46641-4_5","mag":"1534900828"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-662-46641-4_5","is_oa":true,"landing_page_url":"https://doi.org/10.1007/978-3-662-46641-4_5","pdf_url":"https://link.springer.com/content/pdf/10.1007/978-3-662-46641-4_5.pdf","source":{"id":"https://openalex.org/S106296714","display_name":"Lecture notes in computer science","issn_l":"0302-9743","issn":["0302-9743","1611-3349"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Computer Science","raw_type":"book-chapter"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://link.springer.com/content/pdf/10.1007/978-3-662-46641-4_5.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5088746552","display_name":"Se\u00e1n \u00d3 Riain","orcid":"https://orcid.org/0000-0001-9839-6397"},"institutions":[{"id":"https://openalex.org/I188760350","display_name":"Ollscoil na Gaillimhe \u2013 University of Galway","ror":"https://ror.org/03bea9k73","country_code":"IE","type":"education","lineage":["https://openalex.org/I188760350"]}],"countries":["IE"],"is_corresponding":false,"raw_author_name":"Se\u00e1n O\u2019Riain","raw_affiliation_strings":["Digital Enterprise Research Institute, NUI, Galway, Ireland"],"affiliations":[{"raw_affiliation_string":"Digital Enterprise Research Institute, NUI, Galway, Ireland","institution_ids":["https://openalex.org/I188760350"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5036503167","display_name":"John P. McCrae","orcid":"https://orcid.org/0000-0002-7227-1331"},"institutions":[{"id":"https://openalex.org/I20121455","display_name":"Bielefeld University","ror":"https://ror.org/02hpadn98","country_code":"DE","type":"education","lineage":["https://openalex.org/I20121455"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"John McCrae","raw_affiliation_strings":["Semantic Computing Group, University of Bielefeld, Bielefeld, Germany"],"affiliations":[{"raw_affiliation_string":"Semantic Computing Group, University of Bielefeld, Bielefeld, Germany","institution_ids":["https://openalex.org/I20121455"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5056086147","display_name":"Philipp Cimiano","orcid":"https://orcid.org/0000-0002-4771-441X"},"institutions":[{"id":"https://openalex.org/I20121455","display_name":"Bielefeld University","ror":"https://ror.org/02hpadn98","country_code":"DE","type":"education","lineage":["https://openalex.org/I20121455"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Philipp Cimiano","raw_affiliation_strings":["Semantic Computing Group, University of Bielefeld, Bielefeld, Germany"],"affiliations":[{"raw_affiliation_string":"Semantic Computing Group, University of Bielefeld, Bielefeld, Germany","institution_ids":["https://openalex.org/I20121455"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5041951056","display_name":"Dennis Spohr","orcid":null},"institutions":[{"id":"https://openalex.org/I20121455","display_name":"Bielefeld University","ror":"https://ror.org/02hpadn98","country_code":"DE","type":"education","lineage":["https://openalex.org/I20121455"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Dennis Spohr","raw_affiliation_strings":["Semantic Computing Group, University of Bielefeld, Bielefeld, Germany"],"affiliations":[{"raw_affiliation_string":"Semantic Computing Group, University of Bielefeld, Bielefeld, Germany","institution_ids":["https://openalex.org/I20121455"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5036503167"],"corresponding_institution_ids":["https://openalex.org/I20121455"],"apc_list":{"value":5000,"currency":"EUR","value_usd":5392},"apc_paid":null,"fwci":0.7613,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.6976882,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"58","last_page":"72"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9952999949455261,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9952999949455261,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10317","display_name":"Advanced Database Systems and Queries","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/1705","display_name":"Computer Networks and Communications"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10215","display_name":"Semantic Web and Ontologies","score":0.9799000024795532,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.9518336653709412},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.8060466051101685},{"id":"https://openalex.org/keywords/sparql","display_name":"SPARQL","score":0.7163622379302979},{"id":"https://openalex.org/keywords/rdf","display_name":"RDF","score":0.6746153235435486},{"id":"https://openalex.org/keywords/correctness","display_name":"Correctness","score":0.6335335969924927},{"id":"https://openalex.org/keywords/semantic-web","display_name":"Semantic Web","score":0.5634110569953918},{"id":"https://openalex.org/keywords/accrual","display_name":"Accrual","score":0.5395130515098572},{"id":"https://openalex.org/keywords/xml","display_name":"XML","score":0.49653106927871704},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.42717245221138},{"id":"https://openalex.org/keywords/business-reporting","display_name":"Business reporting","score":0.4257306754589081},{"id":"https://openalex.org/keywords/world-wide-web","display_name":"World Wide Web","score":0.35987937450408936},{"id":"https://openalex.org/keywords/programming-language","display_name":"Programming language","score":0.21009162068367004},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.1285724639892578}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.9518336653709412},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.8060466051101685},{"id":"https://openalex.org/C41009113","wikidata":"https://www.wikidata.org/wiki/Q54871","display_name":"SPARQL","level":4,"score":0.7163622379302979},{"id":"https://openalex.org/C147497476","wikidata":"https://www.wikidata.org/wiki/Q54872","display_name":"RDF","level":3,"score":0.6746153235435486},{"id":"https://openalex.org/C55439883","wikidata":"https://www.wikidata.org/wiki/Q360812","display_name":"Correctness","level":2,"score":0.6335335969924927},{"id":"https://openalex.org/C2129575","wikidata":"https://www.wikidata.org/wiki/Q54837","display_name":"Semantic Web","level":2,"score":0.5634110569953918},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.5395130515098572},{"id":"https://openalex.org/C8797682","wikidata":"https://www.wikidata.org/wiki/Q2115","display_name":"XML","level":2,"score":0.49653106927871704},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.42717245221138},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.4257306754589081},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.35987937450408936},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.21009162068367004},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.1285724639892578},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-662-46641-4_5","is_oa":true,"landing_page_url":"https://doi.org/10.1007/978-3-662-46641-4_5","pdf_url":"https://link.springer.com/content/pdf/10.1007/978-3-662-46641-4_5.pdf","source":{"id":"https://openalex.org/S106296714","display_name":"Lecture notes in computer science","issn_l":"0302-9743","issn":["0302-9743","1611-3349"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Computer Science","raw_type":"book-chapter"}],"best_oa_location":{"id":"doi:10.1007/978-3-662-46641-4_5","is_oa":true,"landing_page_url":"https://doi.org/10.1007/978-3-662-46641-4_5","pdf_url":"https://link.springer.com/content/pdf/10.1007/978-3-662-46641-4_5.pdf","source":{"id":"https://openalex.org/S106296714","display_name":"Lecture notes in computer science","issn_l":"0302-9743","issn":["0302-9743","1611-3349"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Computer Science","raw_type":"book-chapter"},"sustainable_development_goals":[],"awards":[{"id":"https://openalex.org/G1102541737","display_name":null,"funder_award_id":"SFI/08/CE/I1380","funder_id":"https://openalex.org/F4320320847","funder_display_name":"Science Foundation Ireland"},{"id":"https://openalex.org/G7137903447","display_name":null,"funder_award_id":"08/CE/I1380","funder_id":"https://openalex.org/F4320320847","funder_display_name":"Science Foundation Ireland"}],"funders":[{"id":"https://openalex.org/F4320320847","display_name":"Science Foundation Ireland","ror":"https://ror.org/0271asj38"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1534900828.pdf","grobid_xml":"https://content.openalex.org/works/W1534900828.grobid-xml"},"referenced_works_count":14,"referenced_works":["https://openalex.org/W14012608","https://openalex.org/W171225154","https://openalex.org/W187775387","https://openalex.org/W1550652079","https://openalex.org/W1564506781","https://openalex.org/W1596376283","https://openalex.org/W1844239524","https://openalex.org/W1913451680","https://openalex.org/W1972336145","https://openalex.org/W2036705474","https://openalex.org/W2051197250","https://openalex.org/W2136520017","https://openalex.org/W2143614360","https://openalex.org/W2155322595"],"related_works":["https://openalex.org/W2389650033","https://openalex.org/W2158489208","https://openalex.org/W2086784917","https://openalex.org/W3206371640","https://openalex.org/W2945294679","https://openalex.org/W2112253043","https://openalex.org/W2162559238","https://openalex.org/W4242822943","https://openalex.org/W1998006368","https://openalex.org/W2928359989"],"abstract_inverted_index":null,"counts_by_year":[{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1}],"updated_date":"2026-04-10T15:06:20.359241","created_date":"2025-10-10T00:00:00"}