Im Rahmen des Steuerverfahrens muss die Finanzverwaltung sowohl Unternehmen für die Betriebsprüfung auswählen als auch innerhalb der Unternehmen steuerliche Risikoschwerpunktbereiche identifizieren. Traditionell stützt die Verwaltung sich dabei auf Veranlagungsdaten, Kennzahlenvergleiche mit...

In this article, the authors design two metric sets considering Richness and Correctness based on a quasi-formal conceptual representation. They also design a novel metric set on overlapped instances of different KBs to make the metric results comparable. Finally, they use random sampling...

Recently, the number and heterogeneity of life science datasets published on the Web have increased significantly. However, biomedical scientists face numerous serious difficulties finding, using and publishing useful databases. To address these issues, the authors developed a Resource...

This article describes how the Web of Data has emerged as the realization of a machine readable web relying on the resource description framework language as a way to provide richer semantics to datasets. While the web of data is based on similar principles as the original web, being interlinked...

This article describes how semantic web data sources follow linked data principles to facilitate efficient information retrieval and knowledge sharing. These data sources may provide complementary, overlapping or contradicting information. In order to integrate these data sources, the authors...

The Internet of Things (IoT) vision is to connect uniquely identifiable devices that surround us to the Internet, which is best described through ontologies. Thereby, new emerging technologies such as wireless sensor networks (WSN) are recognized as an essential enabling component of the IoT...