An Accounting Model Based Approach to Semantic Reconciliation in Heterogeneous D
An Accounting Model Based Approach to Semantic Reconciliation in Heterogeneous D
Y Richard Yng Yuh Richard Wang
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The data for "Gross profit" from Dataline are less reliable than those of LotusOne and Disclosure for the following reasons: • The items which arc associated with "Gross Profit" are "Cost of Goods Sold" and "Net Sales" (See Figure 3). Since Dataline docs not provide any data for "Cost of Goods Sold" which is required to calculate "Gross Profit, " we cannot verify the figure for "Gross Profit" from Dataline. • The other two databases, LotusOne and Disclosure, provide data for both "Cost of Goods... Sold" and "Net Sales" and the data for "Gross Profit" is consistent with the explicit relationship of "Gross Profit" = "Net Sales" - "Cost Of Goods Sold. " The above observation suggests that none of the databases dominate others in terms of reliability. Consequently, when we encounter account data level inconsistencies, we should infer data reliability, case by case, with the help of the following rules. 1. Use the knowledge represented in the accounting model to find the relationship which links the associated accounts to the account in question.
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