Robert A. Nehmer

Learn More
This paper is about high level modeling of XBRL and some of the problems and opportunities it exposes. Recently, XBRL International, Inc. (XII), proposed six strategic initiatives which will set the course of XBRL development for the next few years. The first of the new initiatives is the Abstract Modeling Task Force. Its output will be a Unified Modeling(More)
This paper explores two concerns: risk and classification theory. The structure of the paper is that we will introduce a little more of each subject in turn, forming a structure that may be envisioned as a kind of double helix: for each turn of the spiral for risk related topics, we will add more detail, which will feed across into the next turn of the(More)
All rights, including translation into other languages reserved by the publisher. No part of this journal may be reproduced or used in any form or by any means without written permission from the publisher, except for noncommercial, educational use including classroom teaching purposes. Product or company names used in this journal are for identification(More)
  • 1