XBRL是一種以XML為基礎所發展出來的一種語言，用來規範網路財務資訊揭露而產生的資料交換標準，同時也是提升財務資訊透明化的推手。XBRL使資訊可以更快速地流通，改善資訊處理的速度。 本論文的研究目的，在於透過XBRL之應用，來建立公司營利事業所得稅申報書之各個項目的分類標準，並設計一套以XBRL為基礎之營利事業所得稅申報系統。就營利事業而言，XBRL可以協助企業稅務部門取得資料，讓營利事業所得稅申報上所需的部份資料，可以直接從總帳資料庫轉入產生，讓企業在稅務資料處理上可以減少作業成本，降低人為錯誤的可能性，減少重覆手動輸入資料，讓報稅工作更為快速、有效率，透過網路傳輸報稅檔案，節省了報稅人在報稅期間必須親自稅捐稽徵機關排隊等待報稅的時間。就稅捐稽徵機關而言，所有的企業按同一套XBRL標準來報稅，可簡化稅務處理工作，更者，可將取得之資料進行分析，找出異常並加以審查，且若未來XBRL能順利推廣，營利事業之總帳系統與申報營業稅之資料均以XBRL編製而成，則因為所有檔案型態一致，稅捐稽徵機關在進行調帳查閱時，可以大大減少查核的人力及成本，可以增加查核的效率。 本論文將建立起一套符合中華民國稅法與相關法令規定之營利事業所得稅之XBRL 分類標準，並利用該分類標準之架構，設計出一套能符合現行法令規定且以XBRL為基礎之營利事業所得稅申報之程式軟體。本論文會將虛擬資料輸入已建好之程式，來進行實際展示如何產生以XBRL為格式之營利事業所得稅申報電子檔，以作為未來企業運用時之參考。另外，針對國稅局方面，本論文亦設計一驗證程式，讓國稅局能夠對所收到之營利事業所得稅申報檔進行資料正確性之檢查及驗證。 / XBRL is an XML-based, royalty-free, and open standard, used to stipulate the data exchange standard in the Internet. XBRL can substantially help improve the transparency of financial information, and communicate the information chain more fluently, and expedite the data processing. The objective of this thesis is to establish the XBRL taxonomy for the returns of Business Income Tax in Taiwan, and to design the XBRL-based application software for filing the Business Income Tax returns. By establishing the XBRL taxonomy, it can help the tax department to retrieve tax return data from corporations more efficiently. Since the data for filing tax returns can also be retrieved directly from the general ledger database, the benefits of promoting the XBRL-based tax return filing system would include saving operation costs, reducing the possibility of errors, avoiding re-keying data, and filing tax returns faster and more efficiently. For the National Tax Administration, the XBRL-based filing system can simplify the paper work on processing tax returns. Further, National Tax Administration can utilize the program to directly analyze the electronic tax data, diagnosing the abcdrmal financial relationships, and devise more efficient audit program. In the future, if the data of corporations’ general ledger and business tax are all prepared in XBRL, National Tax Administration can directly trace from tax return data to firms’ financial statements and thus increase the efficiency and effectiveness of tax audit. To facilitate building the XBRL-based tax return filing system, this thesis establishes a set of XBRL taxonomy for Business Income Tax return in Taiwan, and use the taxonomy to design a XBRL-based application software for Business Income Tax returns. This thesis also demonstrates the application of this software using virtual financial data to generate the XBRL-format Business Income Tax return data. Further, this study also designs a software that can be used by National Tax Administration to verify the tax return data received from corporate taxpayers.

由於我國加入世界貿易組織後，使得大量的動植物及其產品的進出口，將會迅速地增加，國外動植物疫情隨貨品引入的機會也大大增加了許多，所以行政院農業委員會動植物防疫檢疫局所演的角色便相當重要。因為它必須和國外重要貿易國家作資料的交換，而目前的方式有電話、傳真及紙本等傳統方式。隨著網際網路的盛行與普及，使用網際網路傳輸的資料的可行性增大，而究竟可以如何透過網際網路傳輸所需要的資料呢？ 近年來我國政府推動大力「電子化政府」的政策，身為政府單位的防檢局當然也不例外，目前也正準備逐年更新其電子檢疫發證資訊系統，並且隨著各相關局處內外電子化的完成，和國外貿易國家防檢疫單位間，透過網際網路交換防檢疫資料的可能性，也大幅地向上提升許多。 本研究即是針對國外目前所使用的封閉性網路，以EDI為主；其他開放性網路下以XML為基礎的點對點方式與電子中心的方式，做一個探討。並試圖去思考如何參考國外目前資料交換的傳輸模式及電子商務上資料交換的經驗，並藉由本研究的資料交換模式設計，來進行資料交換的實現。用以解決點對點間的資料交換、異質系統間的資料傳遞及資料傳遞的安全性等，以建立一套共同的資料交換機制IQDE-Hub，使資料的交換成為可行。 / Recently it contains many types of data exchages in the application of electronic commerce. ECs are B-to-B (Business to Business), B-to-C (Business to Consumer) and C-to-C (Consumer to Consumer). So there are many types of data exchages in the world. They contain EDI of private network, XML based and E-Hub of public network. This study will establish a methodology. It provides many other countries to share common data with each other. The data exchange mechanisms of this study can solve three main problems of other data exchange mechanisms. They are point-to-point data exchange, data exchage between different information systems and security of data exchange. The exchange mechanisms of this study called IQDE-Hub (Inspection and Quaratine Data Exchange-Hub). In this study, we can see that it provides a method to exchange data between other countries. So we have not to use other methods which include telephone, fax, mail and so on by human. We can exchange data by using electronic type.

本研究旨在探討以中文為母語之人士如何學習英語條件句，及其在習得時所遭遇之困難及相關原因。本文除對英語條件句之分類方式做詳盡介紹外，並嘗試以形式功能對應之理論架構，研究其習得之順序，並利用『錯誤分析』區分出條件句之動詞各類錯誤的誤用形式及原因。本研究語料來源為包含一百萬字，以電腦輔助建立錯誤標記之『中國學習者英語語料庫』。 研究結果發現，外語學習者之習得順序為一形式功能對應之過程，具較多形式或功能內涵者愈晚且愈難習得，符合功能認知模式的預測。 中文學習者的錯誤特徵為添加及省略，原因為過度矯正(hypercorrection)及過度類化(overgeneralization)。學習者最大的困難來自對條件句動詞變化規則不熟悉、形式及功能的複雜性、以及對應失敗的結果。本論文建議未來研究方向可深入探討時間指涉與假設程度對條件句使用之影響。 / Issues of conditionals have been highlighted for a long time, but the focus was seldom fixed on acquisition, particularly for L2. The determinate features of tense, mood and modality are interwoven in the conditional construction, thus resulting in an insurmountable obstacle for L2 learners. However, the factors impede acquisition have never been satisfactorily treated. Therefore, this paper attempts to explore the L2 developmental sequence, and to probe the error characteristics of acquiring if-conditionals. Disengaging the expression of conditionality into two dimensions: temporality and hypotheticality, we identified the features of syntactic forms and semantic functions of different conditional types, and created a new scheme to account for their mapping, on which the difficulty levels of acquisition were inferred. In contrast to the previous studies on the grounds of markedness theories, this research described the acquisition of conditionals in a Functional-Cognitive Model. Furthermore, the factors of difficulties were examined via an error analysis. The targets are Chinese English learners, who were well-known to face great problems in expressing conditionals. The data was searched from CLEC (Chinese Learner English Corpus), a big-scale corpus consisting of roughly 1,000,000 words with error tags. The investigation on the acquisition sequence and error patterns shows: (1) the acquisition order parallels to the prediction on the form-function mapping underpinnings: those with heavy content load and complex lexical shapes are acquired later (2) the two prominent misuses of the Chinese learners are addition and omission, resulted from hypercorrection and oversimplification. It was concluded that their difficulties could be ascribed to unfamiliarity of rules, complexities of forms and functions, and their mapping failure. Hence, this present work serves to provide some explanatory accounts, in a hope to unveil the mystery of the arduousness of acquiring conditionals, contribute to the tightening of acquisition theorizing and shed new insights into pedagogical growth.

主題-評論結構(topic-comment)在主題顯著(topic prominent)的語言(如中文)扮演十分重要的角色,尤其是在描述第二語言學習者的中介語時特別重要．但是有關研究,對於中國學生在學習英文時產生的中介語,並沒有對主題-評論結構提供全面且確切的描述．本研究旨在探討中國學生學習英文時所產生的中介語之主題-評論結構, 運用三種測驗來引出中介語—文法判定測驗, 引導寫作測驗, 及翻譯測驗．受試者包含台灣區域位於台北的三所國中挑選的94位國二生,以國一期末考英文成績分為三組．此外,並於政大語視中心挑選14位以英語為母語的外籍生作為本研究的控制組．本研究探討的四種主題-評論結構是由中英文主題結構對比中所產生的, 分別為主題省略(topic drop), 主題移前(topicalization), 主題置左(left-dislocation), 及雙主詞結構(double-subject construction)．本研究所運用的中介語之理論架構是參考三種第二外語習得理論所發展出來的, 分別為第一語言影響(L1 influence), 普遍語法(universal grammar)的存在, 以及附屬集合理論(the Subset Principle)． 研究結果顯示, 第一語言轉換(L1 transfer)在所有程度的學生的中介語當中都十分普遍, 但是普遍語法只有在程度最高的學生的中介語較為明顯．因此本研究推論中介語系統內部運作過程包含三階段, 開始為第一語言轉換, 接著是第一語言轉換及普遍語法並存, 最後階段為普遍語法． / The role that the topic-comment structure plays in a topic prominent language such as Chinese is very important when it comes to SLA learners’ interlanguage. However, the related research has not provided a comprehensive framework in describing topic structures of Chinese EFL learners’ interlanguage. The purpose of this study is to analyze the topic structures in Chinese EFL learners’ interlanguage elicited by three tasks—the grammaticality judgment task, the guided writing task, and the translation task. The subjects include 94 junior high school students chosen from three separate schools in Taipei, Taiwan, and they were divided into three proficiency levels. In addition, 14 native speakers from the language center of NCCU served as the control group. This study investigated four topic structures—topic drop, topicalization, left-dislocation, and double-subject construction—which were determined by a comparative study of Chinese and English topic structures. The current theoretical framework of interlanguage operation is developed from three SLA perspectives—L1 influence, the existence of universal grammar (UG), and the subset principle. Results indicated that L1 transfer was prevalent in all proficiency levels but UG was only obvious in the most advanced level. It was thus inferred that the internal operation of interlanguage system should include three stages—first L1 transfer, then L1 transfer and UG, and finally UG.

隨著電腦以及網際網路的普及，越來越多各領域的資料被數位化，利用電腦幫助儲存及管理資料。有許多資料在數位化的過程中，採用tree的資料結構來表達以及儲存。也因此，如何查詢這些龐大的資料，就成為重要的課題。在本論文中，我們針對具有rooted、labeled以及ordered或unordered等特性的tree結構資料的索引問題，提出稱之為PCS-trie之全新的主記憶體資料庫(Main Memory Database)索引結構，並提出相關的增刪資料及搜尋演算法，以達成加速處理sub-tree query之目標。此索引方法的基礎，在於將tree database中的tree編碼為可完整代表其結構的PREOD code字串，之後再以我們所提出的PCS-trie加以索引。PCS-trie索引結構支援資料庫的動態增刪，且我們也提供了有效率的新增及刪除資料的演算法。本論文中也提出了多種搜尋演算法，使能夠在PCS-trie中進行exact matching、處理query tree含有don’t care部分之查詢、以及fault tolerant等不同類型的查詢。最後，我們以實驗的方法，配合人工產生的實驗資料，來對PCS-trie索引方法的時間及空間等各方面的效率加以檢驗。 / With the popularization of computer and the Internet, more and more data in various domains are digitized in order to take advantage of the power of computing and storing, and use the Internet to spread these informationz. Many data use tree structure to store them in the process of digitization. For this reason, it is a challenge to deal with these enormous data. In this paper, we present an approach to the search problem for these rooted labeled trees. We show a novel index structure, PREOD code Search trie (PCS-trie), and related algorithms for construction and search of PCS-trie, to speed up the sub-tree query to a tree database. The fundamental of this reaseach is to encode trees in tree database by PREOD code, in which the structure information of a tree can be reserved completely. Then we index these PREOD codes by PCS-trie. PCS-trie supports dynamic insertion and deleteion of PREOD codes. PCS-trie can handle three different types of query requirements: exact sub-tree query, query with don’t cares, and fault-tolerant query. Finally, we have conducted a series of experiments to evaluate the performance of PCS-trie and related algorithms. Experimental results obtained by running our techniques on synthetic data demonstrate the good performance of the proposed approach.

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.

以Web為基礎的語言測驗（Web-based language test）目前多為靜態網頁或是互動性低的動態網頁，如何提昇測驗系統的互動性，仍有待探討。目前已有學者利用自然語言處理技術來自動產生試題，並分析學生的作答錯誤。然而，相關研究仍多著重於字彙測驗與文法評量上。本研究針對聽力測驗，發展一套線上練習系統，並運用自然語言處理技術來自動產生聽力選擇題，以及分析學生的聽寫錯誤。我們分析語料庫中的詞彙，將發音相近的單字歸為一類，系統要產生聽力選擇題時，即從單字所屬的群組中，隨機挑選其他發音相近的單字當作誘答選項。而在分析聽寫錯誤方面，我們從語尾變化、拼字、拼音三種層次來分析學生的作答；系統批改完後，會按照學生的錯誤類型，提供不同種類的練習。本練習系統共有聽寫測驗、單字聽力選擇題、單字組聽力選擇題三種題型。系統可以輔助教師大量地編製試題與測驗，並輔助批改學生的作答。學生則可透過網路來接受測驗，並針對自己的弱點單字來作練習。 / Most Web-based language tests are presently static pages or dynamic pages with low interactivity. How to enhance the interactivity of the test systems is still under development. Today some researchers have utilized natural language processing techniques for automatic item generation and intelligent error analysis of students’ answers. However, most known research works put more emphases on vocabulary tests and grammar correction. In this paper, we propose a Web-based practice system for English dictation and listening cloze. We use natural language processing techniques to automatically generate multiple-choice item and analyze students’ dictation errors. First, we analyze the words in the corpus and group them based on the similarity of the phones. When the system generates multiple-choice items, it will search the matched cluster and randomly pick other words with similar phones. Second, we analyze students’ dictation from three aspects: inflected form, spelling errors and phoneme structures. After analyzing students’ answers, the system will provide different practice items according to the error types. Our practice system has three item types: one for dictation and two for multiple-choice listening cloze. The system can assist teachers in authoring items and grading the test results. Students can take the test through the Internet and practice on their weak words.

金融商品的價值是否可以預測呢？由避險基金的操作績效以及華爾街著名分析師的事前看法和事後印證來看，答案幾乎是肯定的。不過，大多數的投資人卻依然無法獲利。站在學術的角度上來看，[Fama ,1970]的效率市場假說告訴我們，一個有效率的市場是無法獲得超額報酬的，這論點也經常被學者用來檢驗市場是否具有效率性，研究的結果也都是證明市場是無效率的。因此，我們希望藉由發展專家對於股價指數的漲跌推論規則之本體論來提升金融商品領域之知識管理的廣度與深度。 本體論(Ontology)是知識管理的表現方式之一，[Gruber ,1993]闡述本體論是一種詞彙的規格，用來呈現我們想要分享的領域；可以定義類別、關係、功能、與其他物件。由於本體論提供的是一個領域嚴謹豐富的理論因此相當適合使用在知識工程的領域上[劉紅閣、鄭麗萍與張少方 ,2005]。另外，本體論的建構過程和物件導向設計非常的類似[Chandrasekaran, Josephson & Benjamins ,1999]，因此，在研究的過程中，我們將以物件導向設計來輔助本體論的分析。最後，使用Protégé 3.0這套相當普及化的本體論編輯工具作為系統實做的工具。 / Is the value of Financial banking products predicable? In view of the operating performance of hedge fund and the preliminary insights and the evidences afterward from the well-known analyst of Wall Street, the answer is almost positive. Nevertheless, the majority of investors still can not make profits from it. Based on the Academic points, (Fama, 1970) the theory of hypothesis if efficient market showed us that we can not make extra profits from the efficient market. And it is often used to examine whether the market is of efficiency. And the result of research also proved that the market is inefficient. Therefore, it is desired that we enhance the width and deepness of knowledge management of financial banking products with the Ontology of the inferred up-and-down principal of stock index developed by the efforts of experts. Ontology is one of the ways presenting knowledge management. (Gruber, 1993) explains that the ontology is the specifications of terminology which presents the domains we would like to share with. Classes, Relations, functions and other objects could be defined by that. Ontology provide us with the theory of strictness and richness of domains, therefore, it is very suitably utilized in the domains of knowledge engineering[劉紅閣、鄭麗萍與張少方 ,2005]. Besides, the construction process of Ontology is very similar to the object-oriented design. [Chandrasekaran, Josephson & Benjamins ,1999] Based on this, we will use the object-oriented design to assist the analysis of Ontology through our research . At last, Protégé 3.0 which is the very popular editing tool of Ontology is used as a tool for the system implementation.

摘要 在投資風險的考量下，合併財務報表能提供投資者完整的企業資訊。而合併財務報表的編製，並未隨著資訊科技的發展，仍多仰賴人工編製。可延伸企業報導語言（XBRL）的興起，提供企業一個揭露財務資訊的標準化規範，XBRL規範標準第二版利用可延伸連結語言（XLink）與可延伸路徑語言（XPath），進行科目元素間關連與處理規則的定義，更加了提升XBRL財務報導的彈性，並更利於延伸之應用。 本研究即根據XBRL規範標準第二版，利用XBRL合併財務報表分類標準套件之建立，進行XBRL合併財務報表的自動化編製，並提供XBRL合併財務報表，提升XBRL財務報導之資訊內涵。 本研究首先根據我國財務會計準則公報第七號「合併財務報表」之購買法處理規定，轉化編製準則為「標準等式」以利分類標準之建立與程式之撰寫。根據「標準等式」，進行資訊分類後，本研究依序建立「合併報表編製資訊分類標準架構」與「XBRL合併財務報表分類標準套件」。前者之目的在提供企業進行內部會計資訊的對應(Mapping)，並將合併報表編製所需之所有資訊，轉換為XBRL格式，以利合併報表自動化編製之進行。而「XBRL合併財務報表分類標準套件」則是利用XBRL連結庫與規則庫的規範，進行合併報表編製準則的描述，以利系統之開發。在完成分類標準的建立之後，本研究以一合併報表編製範例，並利用JAVA程式語言，實作合併報表範例編製系統，以驗證本研究建立之分類標準之可行性。 根據本研究實作範例系統之結果，不僅可以自動化編製XBRL合併財務報表，本研究利用XBRL規則庫進行編製準則之描述，亦提昇合併報表編製系統處理邏輯的正確性與維護便利性。此外，本研究擴充了XBRL之應用範圍，而不限於傳統之財務資訊分析，相關之會計領域問題，皆可利用本研究所建立之架構進行應用。 / Abstract Under the consideration of risk, consolidated reports provide a whole picture of a business entity. As the information age comes, consolidate reports are still prepared by hand. Extensible Business Reporting Language (XBRL) provides a standard format for business to disclose their financial information. The specification version 2.0 of XBRL, in which XML Linking Language (XLink) and XML Path Language (XPath) were adopted to define the relationships and processing rules of XBRL elements, increases the flexibility of XBRL reporting and provides an advantage to the development of XBRL application. This study, on the basis of specification version 2.0, focuses on the computerized preparation of consolidated financial reports by building up the “XBRL Consolidated Reports Taxonomy Package.” In addition to general XBRL-based financial information, business is also capable to disclose XBRL-based consolidated reports with this taxonomy package. Firstly, This study converts the accounting standards of purchase method defined by ROC statement of financial accounting standard no.7: “Consolidated Financial Reports” to several “Standard Formula” in order to build the taxonomies and implement the prototype system. After classifying the information of the standard formulae, this study creates the “Consolidated Reports Preparation Information Taxonomy Framework”, which provides a basis for business to map their internal chart of accounts. As the information mapping was done, business transfers all information (needed by preparation) to XBRL documents. After creating the framework, “XBRL Consolidated Financial Reports Taxonomy Package” was built up. According to the “XBRL Link Base” and “XBRL Rule Base”, this taxonomy package addresses the accounting standard of consolidated reports in the form of XBRL (XML) document. At last, this study gives a consolidating example and implements a prototype system by JAVA to verify the feasibility of the taxonomies created in this study. Based on the implementation of the prototype system, it is not only capable to prepare XBRL consolidated reports automatically but enhances the accuracy of the processing logic and the convenience to maintain the system in compliance with XBRL rule base. Moreover, this study extends the application area of XBRL, which focused on traditional financial information analysis. The structure of this study will be suitable for other accounting issues.

投資人在投資決策之過程中，所分析之資料可分為財務性與非財務性資訊兩大類，然而受限於傳統財務資料格式之不一致，可能需花費額外之財力與物力來處理，甚至浪費精力於資料的重新輸入。另一方面，非財務資訊在投資決策過程中日益重要，但其龐大的資訊揭露量卻往往徒增投資人閱讀與搜尋上之不便，甚至降低了可閱讀性。 有鑑於上述兩大投資分析不便之處，本研究運用文字探勘(Text mining)技術，嘗試處理股東會年報中與企業策略相關之非財務性資訊，以協助閱讀者有效率地分析、整理這些半結構化，甚至是非結構化文字資訊。另一方面，本研究利用可延伸企業報導語言(eXtensible Business Reporting Language, XBRL)不受軟體平台限制，可於網路上自由下載流通等特性，作為財務資訊之資料來源，同時建立一種新的分析模式，透過連結機制之設計以連接非財務性與財務性資訊，並運用ROMC系統分析法與雛型系統設計法完成本企業策略分析決策支援系統，希冀能協助投資人能於短時間內瞭解並印證標的公司之產業發展與競爭策略，提升決策品質。 / There are two main data types in investment decision process: financial and non-financial. Because the inconsistent of data type in traditional financial data, investors may have more additional costs to solve this problem. In addition, non-financial data become more and more important in investment decision process, but huge amount of non-financial disclosure may reduce the readability and increase the difficulty of searching. To solve the above problems, we try to use text mining technology to handle the semi-structured or unstructured non-financial data related to business strategies in the annual reports of public companies effectively and efficiently. In addition, we use XBRL (eXtensible Business Reporting Language) to be our financial data resources because of its interoperability and re-usability. We also develop a new analytic method to link financial and non-financial data together. Finally, we use two system methodologies: R.O.M.C. and prototyping to design and build our business strategy analysis decision support system in order to help investors understand and prove strategies in companies, and improve the decision quality which they make.