XML PUBLISHING SOLUTIONS FOR A COMPANY

provided by Research Papers in Economics

XML PUBLISHING SOLUTIONS FOR A COMPANY

Claudiu Chiru, Liana Elefterie, Elena Iatan

Spiru Haret University, Unirii str. 32-34, Constanta

[email protected], [email protected], [email protected]

Abstract: The eXtensible Markup Language, or XML is a method to add structure and context to
unstructured information This paper presents some of the latest issues in using XML as a
standard for information publishing. We present XBRL (eXtended Business Reporting
Language) and possible applications in elaborating financial documents. We also
present DITA (Darwin Information Typing Architecture) as a new XML based standard
developed by IBM DITA is used for technical information structuring and publishing. In
the final part we present a DITA implementation of a procedures manual for a
hypermarket.

Keywords: XBRL, XML, DITA, HTML, taxonomy, instance document

1. Introduction

XML (EXtensible Markup Language) is an open standard that describes data from the Web.
XML defines data elements on a Web page and business-to-business documents. XML uses tag
structure like HTML but, whereas HTML defines how elements are displayed, XML defines what
those elements contain. HTML uses predefined tags and XML allows tags to be defined by the
developer of the page. Thus, data items can be described as database records. XML supports
business-to-business transactions and has become a standard for electronic data interchange and
Web services.

2. XML Based Languages

2.1. XBRL (eXtended Business Reporting Language)

XBRL (Extended Business Reporting Language) is a communication language that can be
used to send/receive business or financial information in a standard form. It is based on XML
technologies and is fast becoming a standard means of communicating information between
businesses and on the Internet. XBRL can be used to efficiently :

■ Elaborate reports

■ Analyze financial data

■ Share financial data

■ Verify data

XBRL is a global effort for building a digital reporting language. This standard makes the
global communication easier:

■ XBRL creates a common vocabulary for financial information description

■ Every country has a national chapter but the structure of the documents is the same.

Many European countries have developed taxonomies for XBRL implementation:

■ Belgium-Belgium National Bank

■ Denmark-Danish Commerce and Companies Agency (DCCA)

■ European Union - European Committee of Central Balance Sheet Data Offices
(ECCBSO)

■ Germany - DeutscheBank, Bundesbank

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