The aim of this book is to show you how to use business objects to re-engineer your existing information systems into models—and so systems—that are not only functionally richer but also structurally much simpler. It is a practical guide to re-engineering your systems; when you finish reading it, you will be ready to start. (Business objects can also help you to re-engineer the underlying business that is processed by these systems).

An overview of BORO Foundational Ontology’s Meta-ontological Choices. This covers:

• Background - BORO as an extensional ontology for business systems
• The context for metaphysical choices
• How does philosophy characterise the different metaphysics? Metaphysics through the eyes of philosophy textbooks
• BORO’s metaphysical choices
• Top level patterns - that emerge as a result of the choices
• Re-engineering the companies house data - an example of the re-engineering process assocaited with the choices
• Company - an example of the result of the choices
• Higher order types - one of BORO's metaphysical choices

This book is motivated by the belief that “a better understanding of ontology, epistemology, and teleology” is essential for enabling Modelling and Simulation (M&S) systems to reach the next level of ‘intelligence’. This chapter focuses on one broad category of M&S systems where the connection is more concrete; ones where building an ontology – and, we shall suggest, an epistemology – as an integrated part of their design will enable them to reach the next level of ‘intelligence’. Within the M&S community, this use of ontology is at an early stage; so there is not yet a clear picture of what this will look like. In particular, there is little or no guidance on the kind of ontological architecture that is needed to bring the expected benefits. This chapter aims to provide guidance by outlining some major concerns that shape the ontology and the options for resolving them. The hope is that paying attention to these concerns during design will lead to a better quality architecture, and so enable more ‘intelligent’ systems. It is also hoped that understanding these concerns will lead to a better understanding of the role of ontology in M&S.

Double entry bookkeeping lies at the core of modern accounting. It is shaped by a fundamental conceptual pattern; a design decision that was popularised by Pacioli some 500 years ago and subsequently institutionalised into accounting practice and systems. Debits and credits are core components of this conceptual pattern. This paper suggests that a different conceptual pattern, one that does not have debits and credits as its components, may be more suited to some modern accounting information systems. It makes the case by looking at two conceptual design choices that permeate the Pacioli pattern; de se and directional terms - leading to a de se directional conceptual pattern. It suggests alternative design choices - de re and non-directional terms, leading to a de re non-directional conceptual pattern - have some advantages in modern complex, computer-based, business environments.

The central theme of this practical book is that we can build much better computer systems if we re-engineer their business information systems. The book provides the reader with the tools, techniques and understanding of object orientation techniques/re-engineering to enable him or her to improve or build business computing/information systems. As well as showing how, this book also shows that information re-engineering can deliver much better systems by helping the reader to understand why and how the benefits are gained. It shows how to actually go about using what has been learned in the book to re-engineer a system. This may be a commercial project taking months or a personal one done over a couple of weekends. It looks at the problems and offers solutions in an easy practical way. This book should be of interest to system designers, analysts and programmers, information systems managers, database designers and IT development managers.