??XBRL?????????????????????

1
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• ???? ??????????
• ????????????? ?????
• ?? ??

2007.12.26
2
? ?

1. ????
2. ???????????????????????????????????? (??)
3. ????????????????????????????????
4. ????????XBRL???????????????????????
5. ?????????????????????? (??)
6. ????

3
1.1 ??????????

• ????
• ?????????????????????????????????? (198095??)
• ???????????????????????????(Java, XML,
  ????????????????)????????????? ???????????
• ???????
• ???????????(??)???????????????????????????
• ??????????REQUARIO
• Java Web?????????????????
• ????????XBRL

4
1.2 ????? ????????????
??
??
??? ?????
???????? (????3?)
?????? ??????
??
??
??
??
??
?????
????????
5
1.3 ????? ???????????????
???????
??????
??????????
?????????
??????
???
???
?????
??????
?????????
??????


?????????
?????????
6
1.4 ??????????
??????? ?????????
????
????? (?????????????)
??????
??????? (?2???3?)
???????? (Java, XML,???????? ?????????)
???????? -??????- (?4???5?)
?????? ???????
??????EA
??????
????? IT??????
????????
7
2.1 ?????????????????????????????(FP)???
??? (???????????)
??????????? ?????(IFPUG?)
?????????????
?????????????
???????? ??????
?????????
???
???????
???????
???
???????
???(???)
???????? (???)
???????? (???)
???????? (???)
???? (???)
???? (???)
8
2.2 ????????????????????????????FP??????

• ??????????REQUARIO??????????????(UML??????????????
  ????????)
• ????????.?????????????20?????.

??????????REQUARIO
?????????
????
????DB
???? ????
???? ????
???????
??
9
3.1 ?????????????????
A?????????????
A1 ???????? (?????DB??)
A11 ??????
A12 ????
A13 ???????
????????? ?????
B1 ???????? (?????DB??)
B11 ??????
B12 ????
B13 ???????
A????????????? ??? B?????????????
10
3.2 ?????????????????????
F1 ???????
???(????DB??)
??? ???
?? ??
??? ????
????? ????
???? ???
A????? ????
A????? ????
B????? ????
A?????
A?????
B?????
???
???
???
A? ??
A? ??
A? ??
A? ??
A? ??
A? ??
B? ??
B? ??
B? ??
11
3.3 ??????????????
?????????????????????EJB???????????????,??????????
???????
???????????

Web????
Servlet ??????? ??? (??????)
EJB???????
JSP
RDB
?????????? (??????)
??????
????????
DB????
DB????
????
????
DB????
????
??????
12
3.4 ???????1??????????
Ci
FW ???
???????? ?????
Fi ???
FW ???????
?? Fi ??? (i a,b,c,d)
Pi
??????? ?????
(??)
??a ?????? ??b ?????? ??c ?????? ??d ??????
13
3.5 ???????2 ???????????
Ca
Cab
FW ???
FW ???
Fa ???
Fb ???
Fa ???
???????? ?????
FW ???????
?? Fa ???
?? Fb ???
?? Fc ???
Pab
Pa
??????? ?????
(??)
(??)
(??)
14
3.6 ?????

• ????????? OOFP(Object-Oriented FP)
• Caldiera??????(1998).
• ???????????????????????????
• ???????????????
• ???FP ?????/????????
• ????????FP ????????????????
• ????????? CK(Chidamber Kemerer)
• Chidamber?Kemerer?????(1994).
• ????????????????????????????

15
3.7 CK 6???????
LCOM Lack of Cohesion Methods ?????? (????????????
????????- ?????????)
DIT Depth Of Inheritance Tree ??????
???
???
???
RFC Response For a Class ?????? ??????
CBO Coupling Between Object classes ??????? (?????
????)
??
??
????
????
NOM Numbers Of Methods Per a class ??????
???
???????
???
NOC Numbers Of Children ??????
???
???
????
????
??
??
??/??
) ??WMCWeighted Methods per Class(?????????)
16
3.8 ?????????????????

• OOFP?,?????????????????.
• ????????OOFP?1298???,3-4???????????.
• CK??????,??????????????.??????????????.
• ?????????????????????????????.(RFC, CBO)
• ??????????45?1-2??set/get???????.(NOM, LCOM)
• NASA?????(RFClt100, NOMlt40)???????????.

) L. Rosenberg Applying and Interpreting
Object Oriented Metrics, Sixth International
Symposium on Software Metrics, Measurement for
Object-Oriented Software Projects Workshop (1999).
OOFP CBO RFC NOM LCOM
Ca 176 3.8 14.4 7.4 21.4 (5.0)
Cb 180 5.8 18.2 7.6 23.2 (5.0)
Cc 418 5.4 33.1 8.1 28.7 (7.8)
Cd 252 4.1 17.8 8.4 13.8 (5.4)
Pa 526 2.1 5.8 3.3 2.1 (1.5)
Pb 526 2.3 5.9 3.3 2.1 (1.5)
Pc 671 3.0 7.4 3.4 2.0 (1.5)
Pd 672 2.4 8.6 4.3 15.7 (14.0)
DIT,NOC? ???0 (????)
) ???? set/get ?????
17
3.9 ?????????????????

• ?????????????,????????OOFP?????.
• ????????????,??c??????OOFP?RFC???.
• ?????,Cc?Cabc,Cd?Cabcd?????????.
• ??c????????????????????????????,??????????????????
  ?????????.(?????????????????????.)

OOFP CBO RFC NOM LCOM
Ca 176 3.8 14.4 7.4 21.4
Cab (Cb) 251 (180) 5.0 16.7 7.6 20.1
Cabc (Cc) 576 (418) 5.9 30.1 8.3 28.6
Cabcd (Cd) 743 (252) 5.8 28.3 7.9 25.6
Pa 526 2.1 5.8 3.3 2.1
Pab (Pb) 615 (526) 2.8 6.9 3.3 2.0
Pabc (Pc) 849 (671) 3.7 8.6 3.3 1.8
Pabcd (Pd) 1084 (672) 4.0 10.5 3.9 10.0
18
4.1 ?????????????????????XBRL

• ????
• ??????4?????????????,??????????.
• XBRL Extensible Business Reporting Language
• ???????(????)??????????.2000????.

??????? ????? (?????) ??????? ????? (?????) ??????? ????? (?????) ??????? ????? (?????)
?? ?? ?? ??
lt????gt 8,592,822 lt????gt 6,439,500
???? 3,620,881 ???? 3,090,821
????????? 1,487,544 ???? 765,041
???? 919,468 ????????? 550,000
???? 140,516 ??? 1,775,780
??? 505,277 ???? 3,348,679
???? 4,971,941 ????????? 2,000,600
?????? 1,269,042 ??? 1,348,079
?????? 1,242,883 lt????gt 2,153,322
???????? 2,460,016 ??? 397,049
????? 416,970
????? 1,737,602
??? ?398,299
???? 8,592,822 ???????? 8,592,822
P21,P23 ??? ??
19
4.2 XBRL??? ????????????
??????????????????????
(???????)
XBRL??? ????????????
????
??/????
?? ??
????
????
????
??
????
????
????
????
????
????
??
????
??/???
??
??????
(??????????? ???????)
???????? ??????
????? ??????
20
4.3 XBRL????? XML???????
????????
??????
???? ??? ??? ???? ????
??????
??????
??????
??????
XLink
?????? (??)???
XML Schema
??????
???????
DOM (Document Object Model)
XML (Extensible Markup Language)
21
4.4 ????????????????3??????????????-
?? ??
????????
????? ??
?????? ??
8592822
Assets
nuC?? ?c1
NNM
??
Assets ???
Assets
COMMENT
3620881
nuC?? ?c1
CurrentAssets ???
CurrentAssets
?? ??
NNM
CurrentAssets
4971941
FixedAssets ???
FixedAssets
nuC?? ?c1
FixedAssets
?? ??
NNM
8592822
Liabilities Equity
group
Liabilities Equity ???
Liabilities Equity
nuC?? ?c1
NNM
Liabilities
?? ??
2889500
Liabilities
Liabilities ???
nuC?? ?c1
NNM
Equity
Equity
Equity ???
??
5703322
nuC?? ?c1
COMMENT
NNM
??
nuC (idc1)
????????
NNMNamedNodeMap, nuC numericContext
22
4.5 ???????SDX??????

• ??????XML??????????????????
• ????????????????????????
• ???????????????????????

??????? (????????????)
??????? (?????????)
?????
????????????? ???????????? SDX (??) Simple Data
Model for XBRL Documents
?????
?????
23
4.6 SDX??????????????????
??????????????????? (22 ? 8)
???????????????????????
Assets ???? ??? ? 8592822 nuC?? c1
CurrentAssets ???? ??? ? 3620881 nuC?? c1
FixedAssets ???? ??? ? 4971941 nuC?? c1
group
???(???)??????????????
LiabilitiesEquity ???? ??? ? 8592822 nuC?? c1
Liabilities ???? ??? ? 2889500 nuC?? c1
???????? ???????????????????????
Equity ???? ??? ? 5703322 nuC?? c1
nuC (idc1)
??????????
???????
?????
??
???????
?????
24
4.7 SDX???????????????????????????????
LMX A Tiny Language for Manipulating XBRL
Documents
???????????(? Javascript, Java)
???? (? LMX)
SDX ???????
??? ???????
SDX ???????
SDX???
SDX???
?????????? ?????
???????
DOM??? ?????/???????????
DOM?????
XBRL?????(???????????????????)
25
4.8 SDX?????????
???????
1 ltschema gt 2 ltelement id"assets
name"Assets" 3 type"xbrlimonetaryItemType
"/gt 4 ltelement idcurrentassets
nameCurrentAssets 5 type"xbrlimonetaryI
temType"/gt 6 7 lt/schemagt
Javascript??? SDX???????
????????
1 // ?????????? 2 nodes
balanceSheet.children 3 4 // ????
??????? 5 for (i0 iltlength(nodes) i) 6
// ???????????? 7 if (nodesi.type
MONETARY)   8 nodesi.value 1000
9 // ??1000?????? 10 11
1 ltlinkbase gt 2 ltdefinitionLink
xlinktypeextendedgt 3 ltloc
xlinktypelocator xlinkhrefbs.xsdAssets
4 xlinklabelAssetsLocator/gt 5 ltloc
xlinktypelocator xlinkhrefbs.xsdCurrentAss
ets 6 xlinklabelCurrentAssetsLocator/gt
7 ltdefinitionArc xlinktypearc 8
xlinkfromAssetsLocator xlinktoCurrentAssets
Locator 8 xlinkarcrolehttp//www.xbrl.org
/linkprops/arc/parent-child/gt 10 ltdefinitionArc
xlinktypearc 11 xlinkfromCurrentAssets
Locator xlinktoAssetsLocator 12
xlinkarcrolehttp//www.xbrl.org/linkprops/arc/c
hild-parent/gt 13 14
lt/definitionLinkgt 15 lt/linkbasegt
??????????1000????? ?????
????????
1 ltxbrligroup gt 2 ltAssets nuC"c1"gt8592822
lt/Assetsgt 3 ltCurrentAssets nuC"c1"gt3620881lt/Cu
rrentAssetsgt 4 5 lt/xbrligroupgt
26
5.1 ?????????????????

• ??????????????????????????????

?????
?????
?????

• ????????????????????
• ?????????????B?????????????

• DOM??????
• XLink??????

??????? ???????
??????
????
????????
??????????????(SDX???????)
?????????????? (DOM???????)
XBRL????? (???????????????????)
27
5.2 ????????????????????????? FIAT
FIAT A Financial Analysis Assistance Tool
??
??????????
????????
??????
???
lt????gtlt????gt
???
?????
??????????? ??????????
???
??????
IT??????? 30 IT??????? 40 ??????? 20
????
?????????
??????????? ?????????????
????
????
??????
????????
??
XBRL SDX???????????????
28
6.1 ???

• ????????????????????????????2????????????.
• ?????????,?????????????????????????????(?2?)?,????
  ?????????????????????(?3?)????,??????????.
• ????????????????????
• ???,??????????????????????????
• ?????????????,XBRL????????????,???????????????(?4?
  )?,???????????????(?5?)????,????????????????.
• ?????????,XML??????????
• ?????????,?????????????

29
6.2 ???????

• ?????????????????????
• ??????????,???????????????????????
• ???????????????????
• XML?????????????????????
• ????????????????????
• ???????????????????????????????????????????????