It is widely recognized that ontologies can be used to support the semantic integration and interoperability of heterogeneous information systems. Resource Event Agent (REA) is a well-known business ontology that was proposed for ontology-driven enterprise system development. However, the current specification is neither sufficiently explicit nor formal, and thus difficult to operationalize for use in ontology-driven business information systems. In this paper REA is redesigned and formalized following a methodology based on the reengineering extension of the METHONTOLOGY framework for ontology development. The redesign is focused on developing a UML representation of REA that improves upon existing representations and that can easily be transformed into a formal representation. The formal representation of REA is developed in OWL. The paper discusses the choices made in redesigning REA and in transforming REA’s UML representation into a OWL representation.
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