2. SOA and XBRL GL: Using XBRL GL to Achieve Data integration Neal J. Hannon, CMA XBRL Editor, Strategic Finance Magazine University of Hartford

3. Linked Applications Rule the 90’s

4. BUT…. Companies are becoming buried in an avalanche of unstructured, undisciplined data

5. Service-Oriented Architecture (SOA) expresses a perspective of software architecture that defines the use of services to support the requirements of software users. Unlike point-to-point architectures, SOAs comprise loosely coupled, highly interoperable services. These services interoperate based on a formal definition (or contract) which is independent from the underlying platform and programming language (e.g., WSDL).

6. “An SOA is the big picture of all the business processes and flows of a company. It means businesspeople can visualize, for the first time, how their businesses are constructed in terms of their technology.” “An SOA is the blueprint that guides the development of the integration layer and its two major components: messaging infrastructure and services.” Source: CIO Magazine

7. The sea-change that is now occurring is that integration has itself become the dominant model of computing. --Tim Jennings, Research Director The sea-change that is now occurring is that integration has itself become the dominant model of computing. --Tim Jennings, Research Director The Butler Group

8. Linking Processes with Web Services: SOA The days of gigantic one size fits all program are over. System architects can seamlessly link major business processes of a company together using XML and XML technologies. XML (XBRL), SOAP, Web Services, can all be “trained” to discover applications and business processes, execute commands and apply meta- data to the core business facts.

9. What if.. Instead of applications, businesses used data as the center of their information gathering universe?

10. Processed Business Fact Meta-data Capsule Date Currency Precision Data type Sarbanes- Oxley Audit Indicator Business Rule Check Language Presentation Order Information Rich Data

11. Business Data Various formats, Structures, Platforms Governance & Security Application Integration Layer XML, Web Services, XBRL-GL Sarbanes-Oxley Compliance Continuous Audit Forensic Accounting Internal Auditing External Auditing Business Reporting Scorecarding KPI’s Board Audit Committee SEC Reporting Budgets Monthly reporting Desk-top Management Data-Centric Enterprise Reporting Real-Time Reporting Exception Handling Bus. Process Monitoring Business Rules XBRL Fin. Reporting SOA Business Intelligence Drill Down BAM Data Mining

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14. XBRL GL Interface Mapping XBRL GL Taxonomy to the system １. XBRL GL makes data independent from application logic ２.Specialized information can be add-on module of XBRL GL ３.Easily translate from any style of data format, such as fixed width ASCII, CSV Ducument type Document Info DrCrReference Cash 100 ＸＸＸＸＸ AR 100 ＸＸＸＸＸ accountingEntries documentInfoentitytInformation entryHeader entryDetail Source: Eric Cohen

15. WACOAL New Financial System ＊「 Oracle E-Business Suite 」 is trademark of Oracle HITACHI and XBRL GL: “SPEED” & “COST” ■ Manage all financial information in whole WACOAL group ■Integrate with many kinds of legacy systems, which run on Mainframe, Minicomputer, UNIX, or PC Servers ■Oracle E-Business Suite as ERP Oracle E-Business Suite APEISIRAR PurchasingSalesMaterialsWorkflowInventory Business Systems Integrate financial Information WACOAL group Headquarters Divisions Consolidated Companies GL

16. XBRL GL Auto Journalizing System ■ Easy integration and maintenance between Legacy systems and Oracle E-Business Suite by using XBRL GL as standardized interface ■ Translate many kinds of document data from many kinds of legacy systems, which run on Mainframe, UNIX, or PC Servers, to Financial data ■ 2 Layer structure, which consist of XBRL GL Conversion Engine and Add-on business logic, make logic addition and/or modification easy Business Systems Oracle E-Business Suite PurchasingSalesWages XBRL GL Auto Journalizing Add-ons Journalizing XBRL GL Conversion Engine GLAPAR XBRL GL Documents XBRL GL Financial Information

17. Additional Applications: –Insert Pilot program details here

18. Summary –Companies are moving to SOA, treating data as the center of systems architecture –XBRL-GL is well suited for handling internal financial data in a Web Services/SOA environment

19. XBRL GL: International Data Representations

20. Neal Hannon, CMA U of Hartford Hannon@hartford.edu Thank You!Gracias!