Recent changes to LMDQL

LMDQL modified by Marcio Alexandre

Marcio Alexandre — Sat, 30 May 2015 14:04:44 -0000

--- v12
+++ v13
@@ -1,3 +1,8 @@
+Authors:
+
+Professor PhD Paulo Caetano da Silva, PhD [(Lattes CV)](http://lattes.cnpq.br/0638632787682079 "More information about this member")
+Professor PhD Valéria Cesário Times, PostDoc [(Lattes CV)](http://lattes.cnpq.br/5134289687536724)
+
 The use of tools for data analytical processing (OLAP) to perform the strategic analysis of an organization allows users responsible for making the decisions to identify trends and patterns in order to better conduct the business of the company where they work. However, the academic and commercial development of analytical processing systems for XML data does not have all the features of the existing OLAP tools for traditional data and interrelated XML documents. Therefore, the need for developing
 OLAP systems to assist in the strategic analysis of data from one organization, represented in XML format and interconnected by a set of references, is the main motivation for developing this work.

@@ -8,8 +13,3 @@
 http://www.w3.org/2009/03/xbrl/soi/LMDQL.pdf

 [PhD thesis (PT-BR)](http://xbrlframework.files.wordpress.com/2014/02/tese-xldm-e-lmdql.pdf)
-
-Authors:
-
-Professor Paulo Caetano da Silva, PhD [(Lattes CV)](http://lattes.cnpq.br/0638632787682079 "More information about this member")
-Professor Valéria Cesário Times, PostDoc [(Lattes CV)](http://lattes.cnpq.br/5134289687536724)

LMDQL modified by Marcio Alexandre

Marcio Alexandre — Sun, 24 May 2015 03:11:31 -0000

--- v11
+++ v12
@@ -1,4 +1,3 @@
-
 The use of tools for data analytical processing (OLAP) to perform the strategic analysis of an organization allows users responsible for making the decisions to identify trends and patterns in order to better conduct the business of the company where they work. However, the academic and commercial development of analytical processing systems for XML data does not have all the features of the existing OLAP tools for traditional data and interrelated XML documents. Therefore, the need for developing
 OLAP systems to assist in the strategic analysis of data from one organization, represented in XML format and interconnected by a set of references, is the main motivation for developing this work.

LMDQL modified by Marcio Alexandre

Marcio Alexandre — Sun, 24 May 2015 02:59:45 -0000

--- v10
+++ v11
@@ -1,4 +1,4 @@
-=========================  LMDQL (2010) ===================================
+
 The use of tools for data analytical processing (OLAP) to perform the strategic analysis of an organization allows users responsible for making the decisions to identify trends and patterns in order to better conduct the business of the company where they work. However, the academic and commercial development of analytical processing systems for XML data does not have all the features of the existing OLAP tools for traditional data and interrelated XML documents. Therefore, the need for developing
 OLAP systems to assist in the strategic analysis of data from one organization, represented in XML format and interconnected by a set of references, is the main motivation for developing this work.

@@ -14,14 +14,3 @@

 Professor Paulo Caetano da Silva, PhD [(Lattes CV)](http://lattes.cnpq.br/0638632787682079 "More information about this member")
 Professor Valéria Cesário Times, PostDoc [(Lattes CV)](http://lattes.cnpq.br/5134289687536724)
-
-========================= Forensic LMDQL (2014) ====================================
-
-The current stage of Information Technology led many countries to adopt technologies based on international standards for the disclosure of their financial statements. Aiming to facilitate the exchange of data and increase the transparency of financial information available on the internet, languages derived from XML (e.g. XBRL) have been adopted as the standard technology for several companies. However, the occurrences of financial crime in large corporations - and also fraudulent electronic transactions - have generated losses of billions of dollars annually and have also attracted the attention of governments and regulatory agencies, fostering research for fraud detection using computational resources applicable to digital financial reports. With such goal, this dissertation proposes a tool for forensic financial analysts (i.e. forensic accountants or forensic inspectors) based on OLAP query languages, for the detection of fraud in financial reports represented in an the derivative of XML, i.e. XBRL, which is maintained by an international consortium composed of more than 600 companies and adopted by several governments. An extension of LMDQL language is proposed, which supports both queries on XML documents connected by XLink and XML Schema (intrinsic characteristic of XBRL), and on relational data. Thus, forensic operators which extend those defined in LMDQL are presented, and their use is demonstrated in a relational database, as well as in a native XML database. The relational data model chosen in this dissertation is based on XBRL 2.1 specification, which makes it independent of the business model of the organization that uses it, facilitating its application in different contexts. To evaluate the forensic operators, a case study was conducted from XBRL documents made available by the United States Securities and Exchange Commission (U.S. SEC). To load the relational repository an ETL processing is presented (Extract, Transform, Load) on financial reports, while in the native XML database the original format of XBRL documents was kept. Thus, it was possible to evaluate the efficiency of the proposal presented, in which probabilistic calculations used in forensic accounting were applied, on an OLAP server. An evaluation of the runtime was performed on the queries in relational and XML databases and it was verified that the processing of queries on the relational repository was faster.
-Keywords:. LMDQL, XML OLAP, XBRL OLAP, Forensic Financial Audit, Forensic Accounting, Forensic Financial Analysis.
-
-[Forensic LMDQL Files](http://www.uploadmb.com/dw.php?id=1412068249 "Forensic OLAP Operators")
-
-Authors:
-Professor Paulo Caetano da Silva, PhD [(Lattes CV)](http://lattes.cnpq.br/0638632787682079 "More information about this member")
-Marcio Alexandre P. da Silva, M.Sc. [(Lattes CV)](http://lattes.cnpq.br/8317342340390292 "More information about this member")

LMDQL modified by Marcio Alexandre

Marcio Alexandre — Sun, 24 May 2015 02:50:15 -0000

--- v9
+++ v10
@@ -1,3 +1,4 @@
+=========================  LMDQL (2010) ===================================
 The use of tools for data analytical processing (OLAP) to perform the strategic analysis of an organization allows users responsible for making the decisions to identify trends and patterns in order to better conduct the business of the company where they work. However, the academic and commercial development of analytical processing systems for XML data does not have all the features of the existing OLAP tools for traditional data and interrelated XML documents. Therefore, the need for developing
 OLAP systems to assist in the strategic analysis of data from one organization, represented in XML format and interconnected by a set of references, is the main motivation for developing this work.

@@ -9,4 +10,18 @@

 [PhD thesis (PT-BR)](http://xbrlframework.files.wordpress.com/2014/02/tese-xldm-e-lmdql.pdf)

-[Forensic LMDQL](http://www.uploadmb.com/dw.php?id=1412068249 "Forensic OLAP Operators")
+Authors:
+
+Professor Paulo Caetano da Silva, PhD [(Lattes CV)](http://lattes.cnpq.br/0638632787682079 "More information about this member")
+Professor Valéria Cesário Times, PostDoc [(Lattes CV)](http://lattes.cnpq.br/5134289687536724)
+
+========================= Forensic LMDQL (2014) ====================================
+
+The current stage of Information Technology led many countries to adopt technologies based on international standards for the disclosure of their financial statements. Aiming to facilitate the exchange of data and increase the transparency of financial information available on the internet, languages derived from XML (e.g. XBRL) have been adopted as the standard technology for several companies. However, the occurrences of financial crime in large corporations - and also fraudulent electronic transactions - have generated losses of billions of dollars annually and have also attracted the attention of governments and regulatory agencies, fostering research for fraud detection using computational resources applicable to digital financial reports. With such goal, this dissertation proposes a tool for forensic financial analysts (i.e. forensic accountants or forensic inspectors) based on OLAP query languages, for the detection of fraud in financial reports represented in an the derivative of XML, i.e. XBRL, which is maintained by an international consortium composed of more than 600 companies and adopted by several governments. An extension of LMDQL language is proposed, which supports both queries on XML documents connected by XLink and XML Schema (intrinsic characteristic of XBRL), and on relational data. Thus, forensic operators which extend those defined in LMDQL are presented, and their use is demonstrated in a relational database, as well as in a native XML database. The relational data model chosen in this dissertation is based on XBRL 2.1 specification, which makes it independent of the business model of the organization that uses it, facilitating its application in different contexts. To evaluate the forensic operators, a case study was conducted from XBRL documents made available by the United States Securities and Exchange Commission (U.S. SEC). To load the relational repository an ETL processing is presented (Extract, Transform, Load) on financial reports, while in the native XML database the original format of XBRL documents was kept. Thus, it was possible to evaluate the efficiency of the proposal presented, in which probabilistic calculations used in forensic accounting were applied, on an OLAP server. An evaluation of the runtime was performed on the queries in relational and XML databases and it was verified that the processing of queries on the relational repository was faster.
+Keywords:. LMDQL, XML OLAP, XBRL OLAP, Forensic Financial Audit, Forensic Accounting, Forensic Financial Analysis.
+
+[Forensic LMDQL Files](http://www.uploadmb.com/dw.php?id=1412068249 "Forensic OLAP Operators")
+
+Authors:
+Professor Paulo Caetano da Silva, PhD [(Lattes CV)](http://lattes.cnpq.br/0638632787682079 "More information about this member")
+Marcio Alexandre P. da Silva, M.Sc. [(Lattes CV)](http://lattes.cnpq.br/8317342340390292 "More information about this member")

LMDQL modified by Marcio Alexandre

Marcio Alexandre — Tue, 30 Sep 2014 09:19:50 -0000

--- v8
+++ v9
@@ -9,4 +9,4 @@

 [PhD thesis (PT-BR)](http://xbrlframework.files.wordpress.com/2014/02/tese-xldm-e-lmdql.pdf)

-[Forensic LMDQL](http://www.uploadmb.com/dw.php?id=1412068249)
+[Forensic LMDQL](http://www.uploadmb.com/dw.php?id=1412068249 "Forensic OLAP Operators")

LMDQL modified by Marcio Alexandre

Marcio Alexandre — Tue, 30 Sep 2014 09:13:36 -0000

--- v7
+++ v8
@@ -8,3 +8,5 @@
 http://www.w3.org/2009/03/xbrl/soi/LMDQL.pdf

 [PhD thesis (PT-BR)](http://xbrlframework.files.wordpress.com/2014/02/tese-xldm-e-lmdql.pdf)
+
+[Forensic LMDQL](http://www.uploadmb.com/dw.php?id=1412068249)

LMDQL modified by Marcio Alexandre

Marcio Alexandre — Thu, 28 Aug 2014 20:20:06 -0000

--- v6
+++ v7
@@ -7,4 +7,4 @@

 http://www.w3.org/2009/03/xbrl/soi/LMDQL.pdf

-[PhD thesis (in PT-BR)](http://xbrlframework.files.wordpress.com/2014/02/tese-xldm-e-lmdql.pdf)
+[PhD thesis (PT-BR)](http://xbrlframework.files.wordpress.com/2014/02/tese-xldm-e-lmdql.pdf)

LMDQL modified by Marcio Alexandre

Marcio Alexandre — Thu, 28 Aug 2014 20:19:13 -0000

--- v5
+++ v6
@@ -7,4 +7,4 @@

 http://www.w3.org/2009/03/xbrl/soi/LMDQL.pdf

-[PhD thesis (in PT-BR)])(http://xbrlframework.files.wordpress.com/2014/02/tese-xldm-e-lmdql.pdf)
+[PhD thesis (in PT-BR)](http://xbrlframework.files.wordpress.com/2014/02/tese-xldm-e-lmdql.pdf)

LMDQL modified by Marcio Alexandre

Marcio Alexandre — Thu, 28 Aug 2014 20:18:51 -0000

--- v4
+++ v5
@@ -6,3 +6,5 @@
 To evaluate the proposals presented in this thesis, three case studies from distinct areas (i.e. medical, financial and sales) were performed to show the expressiveness and use of the proposed system. We also discuss performance tests results aimed at evaluating the execution time of the analytical processing over interconnected XML documents. In these tests, we evaluated the efficiency of the driver for three DBMSs for XML data and investigated the impact on the execution time of analytical processing over XML documents that use links to express additional information to XML data. The costs of query processing in LMDQL was compared with the costs of processing the same queries written in MDX (an industry standard), showing that the benefits achieved with the use of LMDQL do not impact the execution time of queries.

 http://www.w3.org/2009/03/xbrl/soi/LMDQL.pdf
+
+[PhD thesis (in PT-BR)])(http://xbrlframework.files.wordpress.com/2014/02/tese-xldm-e-lmdql.pdf)

LMDQL modified by Marcio Alexandre

Marcio Alexandre — Sun, 20 Apr 2014 17:50:24 -0000

--- v3
+++ v4
@@ -4,3 +4,5 @@
 Currently, research is being developed in the academic context in order to perform analytical processing of data represented as XML. However, because these technologies were originally designed for different purposes, this is not a trivial task. To assist in the development of OLAP systems, this work proposes a computational system consisting of an analytic query language, LMDQL, to allow queries to multidimensional data based on interconnected XML documents be performed. As the W3C standard language to query XML documents (e.g. XPath and XQuery) does not support links, a navigation language for XML documents with links, namely XLPath, was specified and incorporated into the LMDQL processor. In addition, to model data cubes of interconnected XML documents and to deal with the syntactic, semantic and structural heterogeneities found in data represented as XML, a multidimensional metamodel, called XLDM, is given. From these specifications, we developed a prototype system that enables the analysis of interrelated XML documents. This prototype includes LMDQL, XLDM, XLPath and a driver, sql2xquery, which performs the mapping of SQL queries to XQuery, allowing the incorporation of this prototype on a OLAP server for relational data.

 To evaluate the proposals presented in this thesis, three case studies from distinct areas (i.e. medical, financial and sales) were performed to show the expressiveness and use of the proposed system. We also discuss performance tests results aimed at evaluating the execution time of the analytical processing over interconnected XML documents. In these tests, we evaluated the efficiency of the driver for three DBMSs for XML data and investigated the impact on the execution time of analytical processing over XML documents that use links to express additional information to XML data. The costs of query processing in LMDQL was compared with the costs of processing the same queries written in MDX (an industry standard), showing that the benefits achieved with the use of LMDQL do not impact the execution time of queries.
+
+http://www.w3.org/2009/03/xbrl/soi/LMDQL.pdf