Data quality issues have taken on increasing importance in recent years. In our research, we have discovered that many “data quality” problems are actually “data misinterpretation” problems – that is, problems with data semantics. In this paper, we first illustrate some examples of these problems and then introduce a particular semantic problem that we call “corporate householding.” We stress the importance of “context” to get the appropriate answer for each task. Then we propose an approach to handle these tasks using extensions to the COntext INterchange (COIN) technology for knowledge storage and knowledge processing. / Singapore-MIT Alliance (SMA)

The COntext INterchange (COIN) strategy is an approach to solving the problem of interoperability of semantically heterogeneous data sources through context mediation. COIN has used its own notation and syntax for representing ontologies. More recently, the OWL Web Ontology Language is becoming established as the W3C recommended ontology language. We propose the use of the COIN strategy to solve context disparity and ontology interoperability problems in the emerging Semantic Web – both at the ontology level and at the data level. In conjunction with this, we propose a version of the COIN ontology model that uses OWL and the emerging rules interchange language, RuleML. / Singapore-MIT Alliance (SMA)

While there are efforts to establish a single international accounting standard, there are strong current and future needs to handle heterogeneous accounting methods and systems. We advocate a context-based approach to dealing with multiple accounting standards and equational ontological conflicts. In this paper we first define what we mean by equational ontological conflicts and then describe a new approach, using Constraint Logic Programming and abductive reasoning, to reconcile such conflicts among disparate information systems. In particular, we focus on the use of Constraint Handling Rules as a simultaneous symbolic equation solver, which is a powerful way to combine, invert and simplify multiple conversion functions that translate between different contexts. Finally, we demonstrate a sample application using our prototype implementation that demonstrates the viability of our approach. / Singapore-MIT Alliance (SMA)

Advances in Corporate Householding are needed to address certain categories of data quality problems caused by data misinterpretation. In this paper, we first summarize some of these data quality problems and our more recent results from studying corporate householding applications and knowledge exploration. Then we outline a technical approach to a Corporate Householding Knowledge Processor (CHKP) to solve a particularly important type of corporate householding problem - entity aggregation. We illustrate the operation of the CHKP by using a motivational example in account consolidation. Our CHKP design and implementation uses and expands on the COntext INterchange (COIN) technology to manage and process corporate householding knowled