VMBO 2025
Value Modelling and Business Ontologies 2025

Table of Contents

• Preface
  Summary: There were 11 papers submitted for peer-review to this workshop. Out of these, 6 were accepted for this volume, 3 as regular papers and 3 as short papers.

Invited Talks

• Data semantics, explanation and interoperability - Abstract
  Giancarlo Guizzardi
• Digital business ecosystems - Abstract
  Roel Wieringa
• Where does the money go? An analysis of the cost distribution in domain modeling processes - Abstract
  Isadora Valle

Short Papers

• Generic ontological dependence
  Hans Weigand
• HERM, REA, and POA: Towards a REA-compatible specification of capability
  Pavel Hruby, Christian Vibe Scheller
• Toward an ontology-based modeling for risk management
  Ítalo Oliveira, Stefano M. Nicoletti, Mattia Fumagalli, Gal Engelberg, Giancarlo Guizzardi

Regular Papers

• REA-based cost & financial accounting model: Integrated resource-based cost and financial accounting
  Walter S.A. Schwaiger, Josef Baumüller
• Applying UFO-L legal core ontology to bridge legal and accounting domains
  Ivars Blums, Hans Weigand
• Knowledge graph representation of open-source homicide information
  Swikar Bhandari, Enrique Ramos, Ruud Rupert, Moamen Elkayal, Adham Elhabashy, Valeria María Serna Salazar, Christopher Nase, Justas Gvažiauskas, Stef Wokke