XBRL是以延伸性標記語言（eXtensible Markup Language, XML）為基礎，針對商業報告所發展之新標記語言。XBRL主要應用於財務資訊、報表與資料分析等領域，促進企業財務報導在資訊傳遞和分析比較上的及時性與易取得性，以提升其資訊透明度，並減少企業之資訊提供成本，以及資訊需求者之使用成本，並藉由國際標準之訂定，建構全球企業資訊供應鏈。 本研究探討我國上市(櫃)公司提早採用XBRL格式申報財務報告之決策是否會受到股權結構與公司特性等因素所影響。實證分析結果顯示，就股權結構變數而言，機構投資人持股比率與提早採用XBRL格式間呈現顯著正相關，顯示機構投資人持股比率高，會提高企業提早採用XBRL格式申報財務報告之可能性；但股權分散度對於企業是否提早採用之決策並不存在關聯性。 就公司特性變數而言，公司規模、市場別及是否發生虧損與提早採用XBRL格式間皆呈現顯著負向關係，表示公司資產規模小、上櫃公司，以及未發生虧損的企業，較可能提早採用XBRL格式申報財務報告。換言之，資產規模大、上市公司或發生虧損之公司均不傾向於提早採用XBRL格式申報財務報告。至於是否屬於高代理成本公司及是否須編製合併報表則與提早採用XBRL格式申報財務報告之決策，無顯著影響。 / XBRL (eXtensible Business Reporting Language) is a business reporting language based on the eXtensible Markup Language. One of the key attributes of XBRL is an explicit semantic and machine-readable format for varieties of information found in business reporting in general and in financial statements in particular. It is suggested that the use of XBRL helps reduce the costs associated with obtaining and analyzing information from businesses by addressing and eliminating incompatible reporting formats. The benefits also include the enhancement of information transparency and a more effective and efficient information value chain. Using a sample of companies listed in Taiwan Securities Exchange (TWSE) and Gretai Securities Market (GSM), this study investigates the determinants of an early adoption of XBRL in filing annual financial reports from aspects of ownership structure and firm characteristics. With respect to the ownership structure variables, the empirical results show that the higher percentage of shareholding by the institutional investor, the greater the probability for firms to adopt XBRL earlier. However, the study cannot find the evidence that the degree of diversification of ownership is significantly related to the early adoption of XBRL in filing annual reports. With respect to variables of firm characteristics, the research findings indicate that small companies, companies listed in GSM, and profitable companies tend to adopt XBRL for financial reporting earlier. The study cannot find significant association between variables proxied for agency costs and firm complexity and the early adoption of XBRL.

XML (eXtensible Markup Language)已經快速成為網際網路上資料交換的標準，其架構適合用來描述複雜的資料結構並提供XML文件驗證的機制。要交換XML文件，就必須使用綱要語言來制定XML語彙，因而由此衍生出XML綱要設計之問題。在本篇研究中，將研究UML資料模型與XML綱要之間轉換的議題並發展一個可進行雙向轉換的模型。此轉換模型包含二部份，一是從UML資料模型結構轉換為XML綱要結構，一是從XML綱要結構反向轉換為UML資料模型結構；這二個模型將分別探討XML DTD (Data Type Definition)及 W3C XML Schema二個主題，將這二個子模型分別從語法及語意轉換之層面切入進行一連串結構轉換規則之延伸及建立。在XML綱要結構反向轉換為UML資料模型結構之模型中亦包含二個子模型，分別由XML綱要結構建立轉換之規則。我們建立此轉換模型之目的在於使UML資料模型結構及XML綱要結構間之轉換方法更為明確、簡單及容易使用，並透過系統實作來驗證其可行性。 / The (eXtensible Markup Language) XML is fast becoming the standard data exchange across the Internet. It is suitable to describe complex-structured data. It also provides a validation mechanism to validate vocabulary used in the XML document. In order to exchange XML document, XML vocabulary needs to be defined. As a result spread out the issues of XML schema design from here. In the research, UML data model and XML schema transformation issue have been studied to develop a bi-directional mapping and transformation model. We design the bidirectional mapping and transformation model in two parts. One is from UML data model to XML schema; another is from XML Schema to UML data model. Each part has two explored subject, including XML DTD (Data Type Definition) and W3C XML Schema. We develop a sequence of transformation rules from the viewpoints of syntactic and semantic transformation. These are also two parts in the transformation model of mapping from XML schema to UML data model. We develop transformation rules from the viewpoints of generic XML constructs step by step. We build up the transformation model to make transformation method more generic, genuine, systematic, explicit, simple and easy to use. Besides, we implement a transformation editor to validate the bi-directional transformation model.

由於對資訊科技以及網際網路/和企業內網路的依賴持續加深，異質資訊整合在電子化企業中已經成為一個普遍存在而且相當重要的議題。因為在缺乏整合的情形下個別地存取異質資訊來源可能會造成資訊的混亂，而且在電子化企業的環境中，這麼做也不符合成本效益決策支援管理分析。在傳統異質資訊整合的研究中，通常會創造一個共同資料模式來處理異質性的問題，而可延伸性標記語言已經成為網路上交換資訊時的標準文件格式，使得XML成為整合工作中共同資料模式的一個很好的候選者；然而，XML僅能夠處理結構異質性，無法處理語意異質性，而本體論被視為是一個重要而且自然的工具可以用來表現真實世界中模糊不清的語意和關係，因此，在本研究中也加入了本體論以期達到異質資訊整合中的語意互動性。 在本篇論文中，我們提出一個以學名結構導向非特殊隨機式對應的方法來產生全區域綱要方法（Global Schema），以促成非傳統而是以網路為基礎的異質資訊整合。我們也提出一個對異質資訊來源較具智慧性的查詢方法，該查詢方法應用了global-as-view （GAV）全區域景觀導向方法加上本體論觀念運用，可以同時提高對底層異質資訊來源的結構互動性和語意互動性。我們透過雛型系統的實作來驗證本研究所提供的異質資訊整合方法的可行性。 / The research issues of heterogeneous information integration have become ubiquitous and critically important in e-business (EB) with the increasing dependence on Internet/Intranet and information technology (IT). Accessing the heterogeneous information sources separately without integration may lead to the chaos of information requested. It is also not cost-effective in EB settings. A common general way to deal with heterogeneity problems in traditional HII is to create a common data model. The eXtensible Markup Language (XML) has been the standard data document format for exchanging information on the Web. XML only deals with the structural heterogeneity; it can barely handle the semantic heterogeneity. Ontologies are regarded as an important and natural means to represent the implicit semantics and relationships in the real world. And they are used to assist to reach semantic interoperability in HII in this research. In this thesis, we provide a generic construct orientation no ad hoc method to generate the global schema to enable the web-based alternative to traditional HII. We provide a wiser query method over multiple heterogeneous information sources by applying global-as-view (GAV) approach with the use of ontology to enhance both structural and semantic interoperability of the underlying heterogeneous information sources. We construct a prototype implementing the method to provide a proof on the validity and feasibility.