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1、 Reference number ISO/IEC 15944-4:2007(E) ISO/IEC 2007 INTERNATIONAL STANDARD ISO 15944-4 First edition 2007-11-01 Information technology Business Operational View Part 4: Business transaction scenarios Accounting and economic ontology Technologies de linformation Vue oprationelle daffaires Partie 4
2、: Scnarios de transactions daffaires Ontologie comptable et conomique Copyright International Organization for Standardization Provided by IHS under license with ISO Licensee=IHS Employees/1111111001, User=Japan, IHS Not for Resale, 12/17/2007 18:51:02 MSTNo reproduction or networking permitted with
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6、tral Secretariat at the address given below. COPYRIGHT PROTECTED DOCUMENT ISO/IEC 2007 All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized in any form or by any means, electronic or mechanical, including photocopying and microfilm, without permi
7、ssion in writing from either ISO at the address below or ISOs member body in the country of the requester. ISO copyright office Case postale 56 CH-1211 Geneva 20 Tel. + 41 22 749 01 11 Fax + 41 22 749 09 47 E-mail copyrightiso.org Web www.iso.org Published in Switzerland ii ISO/IEC 2007 All rights r
8、eserved Copyright International Organization for Standardization Provided by IHS under license with ISO Licensee=IHS Employees/1111111001, User=Japan, IHS Not for Resale, 12/17/2007 18:51:02 MSTNo reproduction or networking permitted without license from IHS -,-,- ISO/IEC 15944-4:2007(E) ISO/IEC 200
9、7 All rights reserved iii Contents Page Foreword iv 0 Introduction. v 0.1 Purpose and Overview. v 0.2 Definition of Open-edi Business Transaction Ontology (OeBTO) vi 0.3 Use of the “Independent” and “Trading Partner” Perspective in the Open-edi Ontology Work. vii 0.4 The “Open-edi Business Transacti
10、on Ontology” (OeBTO). viii 0.5 Organization and description of this part of ISO/IEC 15944 ix 1 Scope . 1 2 Normative references. 1 3 Terms and definitions. 1 4 Abbreviated terms 11 5 The Declarative Component of an OeBTO Primitive and Derived Data Classes 11 5.1 Person and Economic Resources. 11 5.2
11、 The Normative Data Categories for a Business Transaction Involving an Economic Exchange: Resources, Events, and Persons Plus Their Fundamental Relationships 15 5.2.1 Entity Definitions:. 17 5.2.2 Relationship Definitions: . 17 5.3 Addition of Business Event to Basic Exchange Pattern:. 17 5.4 Extens
12、ion of the OeBTO into Types . 18 5.5 Locations and Claims. 20 5.6 Adding Commitments to Economic Exchanges 20 5.7 Business Transactions with Contracts 22 5.8 Typifying Agreements and Business Transactions 23 6 The Procedural Component of an OeBTO Business Transaction State Machines 25 6.1 Relating O
13、ntological Components to the Open-edi Business Transaction Phases 25 7 The Constraint Component of an OeBTO Incorporating Business Rules into Business Transactions 36 7.1 Business Rules and Open-edi Constraints 36 7.2 OeBTO Constraint Examples. 37 7.3 Summary 37 Annex A (normative) Consolidated List
14、 of Terms and Definitions with Cultural Adaptability: ISO English and ISO French Language Equivalency. 39 A.1 Introduction. 39 A.2 ISO English and ISO French 39 A.3 Cultural adaptability and quality control 39 A.4 List of Terms in French Alphabetical Order. 40 A.5 Organization of Annex A, “Consolida
15、ted matrix of terms and definitions” . 42 A.6 Consolidated Matrix of ISO/IEC 15944-4 Terms and Definitions in English and French. 44 Annex B (informative) REA Model Background 60 B.1 REA (Resource-Event-Agent) Ontology Introduction ). 60 B.2 The Basic REA Ontology . 60 B.3 Adding Commitments to the
16、Basic Exchange Ontology 61 B.4 Adding Types to the Basic REA Exchange Ontology. 62 B.5 The Suitability of the REA Ontology within the Open-edi Model. 63 Annex C (normative) Business Transaction Model (BTM): two classes of constraints . 66 Bibliography. 69 Copyright International Organization for Sta
17、ndardization Provided by IHS under license with ISO Licensee=IHS Employees/1111111001, User=Japan, IHS Not for Resale, 12/17/2007 18:51:02 MSTNo reproduction or networking permitted without license from IHS -,-,- ISO/IEC 15944-4:2007(E) iv ISO/IEC 2007 All rights reserved Foreword ISO (the Internati
18、onal Organization for Standardization) and IEC (the International Electrotechnical Commission) form the specialized system for worldwide standardization. National bodies that are members of ISO or IEC participate in the development of International Standards through technical committees established
19、by the respective organization to deal with particular fields of technical activity. ISO and IEC technical committees collaborate in fields of mutual interest. Other international organizations, governmental and non-governmental, in liaison with ISO and IEC, also take part in the work. In the field
20、of information technology, ISO and IEC have established a joint technical committee, ISO/IEC JTC 1. International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 2. The main task of the joint technical committee is to prepare International Standards. Draft In
21、ternational Standards adopted by the joint technical committee are circulated to national bodies for voting. Publication as an International Standard requires approval by at least 75 % of the national bodies casting a vote. Attention is drawn to the possibility that some of the elements of this docu
22、ment may be the subject of patent rights. ISO and IEC shall not be held responsible for identifying any or all such patent rights. ISO/IEC 15944-4 was prepared by Joint Technical Committee ISO/IEC JTC 1, Information technology, Subcommittee SC 32, Data management and interchange. ISO/IEC 15944 consi
23、sts of the following parts, under the general title Information technology Business Operational View: Part 1: Operational aspects of Open-edi for implementation Part 2: Registration of scenarios and their components as business objects Part 4: Business transaction scenarios Accounting and economic o
24、ntology Part 5: Identification and referencing of requirements of jurisdictional domains as sources of external constraints The following part is under preparation: Part 6: Technical introduction of eBusiness modeling Technical Report eBusiness vocabulary will form the subject of a future Part 7. Co
25、pyright International Organization for Standardization Provided by IHS under license with ISO Licensee=IHS Employees/1111111001, User=Japan, IHS Not for Resale, 12/17/2007 18:51:02 MSTNo reproduction or networking permitted without license from IHS -,-,- ISO/IEC 15944-4:2007(E) ISO/IEC 2007 All righ
26、ts reserved v 0 Introduction 0.1 Purpose and overview This work is motivated with important ideas from the ISO Open-edi specifications as represented in ISO/IEC 15944-1, Information technology Business agreement semantic descriptive techniques Part 1: Operational aspects of Open-edi for implementati
27、on. In ISO/IEC 15944-1 and in some of its earlier foundational expositions, such as ISO/IEC 14662, there were important concepts defined and interrelated such as business transaction, fundamental activities of a business transaction, commitment, Person, role, scenario and others. A need for relating
28、 all of these concepts in a formal framework for the Open-edi work is apparent. This is a question of ontology: a formal specification of the concepts that exist in some domain of interest and the relationships that hold among them 8. In this case, the domains of interest are those that encompass Op
29、en-edi activities; that is: law, economics and accounting in an extended sense not the internal accounting of one particular firm, but the accountabilities of each of the participants in an external business transaction. Ontologies are generally classified as either upper-level ontologies dealing wi
30、th generalized phenomena like time, space and causality or domain ontologies, dealing with phenomena in a specific field like military operations, manufacturing, medical practice or business. The economic and accounting ontology being used in electronic business eXtended Markup Language (ebXML), in
31、the UN/CEFACT modeling methodology, and E-Commerce Integration Meta-Framework (ECIMF) work is entitled the Resource-Event-Agent Ontology (REA) 1). REA is used here as an ontological framework for specifying the concepts and relationships involved in business transactions and scenarios in the Open-ed
32、i sense of those terms. The resulting framework is titled the Open-edi business transaction ontology (OeBTO). The REA ontology is actually an elementary set of concepts derived from basic definitions in accounting and economics. These concepts are illustrated most simply with a UML class diagram. Se
33、e Figure 1, which illustrates the simple Resource-Event-Agent structure that gives REA its name. A business transaction or exchange has two REA constellations joined together, noting that the two parties to a simple market transfer expect to receive something of value in return when they trade. For
34、example, a seller, who delivers a product to a buyer, expects a requiting cash payment in return. Economic Event Economic Resource Person (Economic Agent) resource-flow duality from to Figure 1 Basic Economic Primitives of the Open-edi Ontology There are some specific points of synergy between the R
35、EA ontology and the ISO Open-edi specifications as represented in ISO/IEC 15944-1. ISO/IEC 15944-1:2002, 3.9 defines commitment as “the making or accepting of a right, obligation, liability or responsibility by a Person.”. Commitment is a central concept in REA. Commitments are promises to execute f
36、uture economic events, for example to fulfill an order by executing a delivery event. 1) Elements of the REA ontology as they are used in other standards work are explained in Annex B. Copyright International Organization for Standardization Provided by IHS under license with ISO Licensee=IHS Employ
37、ees/1111111001, User=Japan, IHS Not for Resale, 12/17/2007 18:51:02 MSTNo reproduction or networking permitted without license from IHS -,-,- ISO/IEC 15944-4:2007(E) vi ISO/IEC 2007 All rights reserved ISO/IEC 15944-1:2002, 6.1.3, Rule 1 states: “Business transactions require both information exchan
38、ge and commitment exchange.” REA firmly agrees with and helps give definition to this assertion. Reciprocal commitments are exchanged in REA via economic contracts that govern exchanges, while information exchange is tracked via business events that govern the state transitions of business transacti
39、on entities that represent various economic phenomena. ISO/IEC 15944-1:2002, 6.3.1, Rule 39 states: “Conceptually a business transaction can be considered to be constructed from a set of fundamental activities. They are planning, identification, negotiation, actualization and post-actualization.” Fo
40、r REA, actualization is the execution of economic events that fulfill commitments. Planning and identification involve business partners with types of economic resources, events and persons, while negotiation is finalized by an economic contract which is a bundle of commitments. The UN/CEFACT Busine
41、ss Process Group has also defined negotiation protocols that assist in forming commitments. The Open-edi set of activities and the REA economic concepts will help each other tie together all the activities into a cohesive business transaction, and then unite that transaction definition with its rela
42、ted information models. Finally, with regard to the preliminary agreement between Open-edi and REA, the two major sets of ideas that characterize the Open-edi work the specification of Business Transactions and the configuration of Scenarios correspond well at the aggregate level to what the REA ont
43、ology calls the accountability infrastructure and the policy infrastructure. A business transaction specifies in a descriptive sense actual business events what has occurred or has been committed to. Conversely, a scenario is more prescriptive: it configures what could be or should be. The realm of
44、both descriptions and prescriptions is important to Open-edi and to REA, and they can work well in developing standards for each. 0.2 Definition of Open-edi Business Transaction Ontology (OeBTO) According to the most widely accepted definition from Tom Gruber 7, “ontology is a formal, explicit speci
45、fication of a shared conceptualization.” 2) The individual components of this meaning are each worth examining. formal = machine-readable; explicit specification = concepts, properties, relations, constraints and axioms are explicitly defined; of a shared = consensual knowledge; conceptualization =
46、abstract model of some phenomenon in the real world. At present, the REA model is certainly an explicit specification of a shared conceptualization of economic phenomena in the accounting community. A formal, machine-readable specification is not proposed in this part of ISO/IEC 15944; however, such
47、 extensions may follow in other standards work. This part of ISO/IEC 15944 focuses on integrating the Gruber definition of ontology with an REA-based approach. It does so from an accounting and economic ontology perspective within an Open-edi Reference Model context. This is achieved through the int
48、roduction of the concept (or construct) of “Open-edi Business Transaction Ontology (OeBTO)”, which is defined as follows: formal, rule-based specification and definition of the concepts pertaining to business transactions and scenarios and the relationships that hold among those concepts 2) See also the expert contribution by Dr. Jake V. Knoppers in the JTC1/SC32/WG1 document N0220, “Draft Definition for Open-edi Business Transaction Ontology (OeBTO)”, 2002-05-06. Copyright International Organization for Standardization Provided by IHS under license with ISO Licensee=IHS Employe