Glossary
This glossary defines the acronyms and technical terms used in the GCBoK. It follows the BoK convention (cf. PMBOK, SWEBOK, DMBOK): an alphabetical index with cross-references to the respective axes.
A
| Acronym | Term | Explanation | See |
|---|---|---|---|
| AO | Abgabenordnung | Federal law on taxation; basis for non-profit status determinations (§ 60a AO). | Axis 7: Governance |
| ADES | Advanced Electronic Signature (AdES) | FES according to ETSI standards (ETSI EN 319 401 ff.); carrier formats PAdES (PDF), XAdES (XML), CAdES (generic). | digital-signage article series |
| AFJD | Axel Franz Johann Druschel | Natural person, registration of GitCover Commons gUG; permanent holder of all protection rights. | Axis 7: Governance |
| Apache 2.0 | Apache License Version 2.0 | OSS license with patent clause (Patent Grant + Patent Retaliation); GitCover publishes code under this license. | Licenses & Evidence |
| ArbZG | Arbeitszeitgesetz | Act on working time; § 22 ArbZG (fine for missing working time recording). | Article series |
B
| Acronym | Term | Explanation | See |
|---|---|---|---|
| B2B | Business-to-Business | Business relationship between companies; e-invoicing obligation from 2025 for B2B transactions. | Article series |
| B2G | Business-to-Government | Business relationship between companies and the public sector; Directive 2014/55/EU mandates B2G e-invoice receipt. | Article series |
| BA | Federal Employment Agency | Federal agency for employment placement and promotion; issues the SV company number. | Article series |
| BEM | Betriebliches Eingliederungsmanagement | Obligation for employers in the case of employees with frequent illness-related absences (§ 167 Abs. 2 SGB IX). | Article series |
| BMF | Federal Ministry of Finance | Publisher of the GoBD and BMF letters (e.g. FAQ on e-invoicing). | Article series |
| BFF | Backend-for-Frontend | Architectural pattern: the Blazor WASM client communicates with APIs via a server-side BFF. | Axis 3: Components |
| BSFZ | Federal Office for Information Security / Research Allowance | Assessment body for research projects under § 6 FZulG (Forschungszulagengesetz). | Axis 10: Research |
| BUrlG | Bundesurlaubsgesetz | Act on minimum vacation; § 1 BUrlG (24 working days with a 6-day week). | Article series |
| BZSt | Federal Central Tax Office | Federal agency; issues the W-IdNr (economic identification number) and USt-IdNr. | Article series |
| BSI | Federal Office for Information Security | Federal agency for cybersecurity; publisher of the IT Baseline Protection Compendium (BSI GS++). | Axis 1: Fundamentals |
| BSIG | BSI-Gesetz | Act on the Federal Office for Information Security; § 8a BSIG defines KRITIS operators. | Axis 1: Fundamentals |
C
| Acronym | Term | Explanation | See |
|---|---|---|---|
| CEN | Comité Européen de Normalisation | European committee for standardization; CEN/TC 434 develops EN 16931 (e-invoicing). | Article series |
| CC | Creative Commons | License family for open content; GCBoK aims for CC BY-SA 4.0. | Axis 7: Governance |
| CDN | Content Delivery Network | Distributed cache network for static assets (CSS, JS, Fonts). | Axis 3: Components |
| CNCF | Cloud Native Computing Foundation | Linux Foundation project; standardization body for cloud-native infrastructure. | Axis 1: Fundamentals |
| CRM | Customer Relationship Management | Customer relationship management; not a component in the GitCover context. | - |
D
| Acronym | Term | Explanation | See |
|---|---|---|---|
| DA | Datenabgabe | Format for electronic data transmission to the tax administration; predecessor of eXTra. | Article series |
| DATEV | Datenverarbeitungs- und Telekommunikationsgesellschaft | Software ecosystem for tax advisors and accounting in Germany. | Axis 5: Approaches |
| DEÜV | Datenübermittlungsverordnung | Regulation on social insurance notifications; defines SV notification formats. | Article series |
| DKIM | DomainKeys Identified Mail | Email authentication method; signature verification for incoming mails. | Article series |
| DMS | Document Management System | System for managing electronic documents; in the GitCover context: GCDMS. | Axis 3: Components |
| DRV | German Pension Insurance | Carrier of the statutory pension insurance; conducts SV audits under § 28p SGB IV. | Article series |
| DLR | German Aerospace Center | Sponsoring organization for research funding; assessment of FZulG projects. | Axis 10: Research |
| DMBOK | Data Management Body of Knowledge | BoK of DAMA International for data management; reference for the GCBoK structure. | Axis 1: Fundamentals |
| DPMA | German Patent and Trade Mark Office | Federal agency for patents, utility models and trademarks. | Axis 9: Protection Rights |
| DSGVO | General Data Protection Regulation | EU Regulation 2016/679 on the protection of personal data. | Axis 1: Fundamentals |
| Dual-Licensing | Dual licensing | OSS code under Apache 2.0 (free of charge), process patents under a commercial license via AD Assets UG (commercial, for a fee). | Licenses & Evidence |
E
| Acronym | Term | Explanation | See |
|---|---|---|---|
| EFZG | Entgeltfortzahlungsgesetz | Act on continued payment of remuneration in the event of illness (§ 3 EFZG: up to 6 weeks). | Article series |
| eIDAS | electronic IDentification, Authentication and trust Services (Regulation (EU) No 910/2014) | EU regulation for electronic identification and trust services; defines eS/FES/QES levels, trust lists and evidentiary value rules. | digital-signage article series |
| ELStAM | Elektronische Lohnsteuerabzugsmerkmale | Electronic procedure for wage tax collection; replaced the paper wage tax card. | Article series |
| ELSTER | Elektronische Steuererklärung | Online portal of the German tax administration for tax returns and tax filings. | Article series |
| EN | European Standard | Standard adopted by CEN; e.g. EN 16931 for e-invoices. | Article series |
| ENISA | European Union Agency for Cybersecurity | EU agency for cybersecurity; partner of the BSI. | Axis 1: Fundamentals |
| EStG | Einkommensteuergesetz | Federal law on income tax; § 3 Nr. 26/26a EStG (flat-rate allowances for non-profit status). | Article series |
| euBP | elektronische Unternehmens-Prüfung | Data access procedure of the tax administration during an external audit (Z3 data carrier transfer). | Article series |
| eXTra | Elektronische Datenaustausch-Plattform | XML-based transmission procedure; required by DRV for SV audit data. | Article series |
| ERP | Enterprise Resource Planning | Enterprise software for resource planning; example of a vertical domain application. | Axis 1: Fundamentals |
| EU | European Union | Political and economic union of European states; legal framework for NIS2, DSGVO. | Axis 1: Fundamentals |
F
| Acronym | Term | Explanation | See |
|---|---|---|---|
| Facsimile | Facsimile signature (signature graphic) | Positioned graphic signature (PNG/SVG) on the signature line or in the PDF signature layer; visible feature of the signing — the evidence lies in the chain (SHA-256, Signatur-Doc) and the cryptographic binding. | digital-signage article series |
| FES | Advanced electronic signature | Electronic signature under eIDAS Art. 3 Nr. 11 with the four criteria (unique linkage, change detection, control, protection of accompanying data); equivalent to the handwritten signed document under eIDAS Art. 25 (2) (§ 126 Abs. 3 BGB). Implemented as AdES (e.g. PAdES). | digital-signage article series |
| FLOSS | Free/Libre and Open Source Software | Free and open-source software; GitCover publishes code as FLOSS under Apache 2.0. | Licenses & Evidence |
| FQN | Fully Qualified Name | Fully qualified path; in the GCBoK context: identical mount points on the workstation and KI server for consistent path addressing. | Axis 5: Approaches |
| FZulG | Forschungszulagengesetz | Federal law on tax incentives for research and development (§ 6 FZulG). | Axis 10: Research |
G
| Acronym | Term | Explanation | See |
|---|---|---|---|
| GCAL | GitCover Advisory Lock | Distributed lock mechanism between Git repos at repo level; prerequisite for GCEP. | Axis 3: Components |
| GCC | GitCover Commons gUG | Non-profit entrepreneurial company (limited liability); sponsoring organization of the GCBoK. | Axis 7: Governance |
| GCDMS | GitCover Document Management System | Document management component; tamper-proof archiving of records in Git repositories. | Axis 3: Components |
| GCEP | GitCover Exchange Protocol | Instance-to-instance exchange protocol between Git repos; semantically determined by OSCAL catalogs and OPA hooks. IETF track planned. | Axis 3: Components |
| GCPN | GitCover PrimaNota | Metadata mechanism for building tamper-proof evidence chains (predecessor/successor) for business documents; UUIDv7-based, non-chronological chaining, GoBD Rz. 80. Utility model 20 2026 000 272.7. |
Axis 3: Components |
| GCSYNC | GitCover Sync | Synchronization component; Git sync between repositories and external systems. | Axis 3: Components |
| GCUCB | GitCover Unified Communication Bus | Context bus for runtime coordination between KI agents, policy validators and audit systems; deterministic V7GUID addressing. Utility model filed (DPMA 260909). | Axis 3: Components |
| GoBD | Grundsätze ordnungsmäßiger DV-gestützter Buchhaltungssysteme | Administrative directive of the BMF for electronic accounting; Rz. 151-157. | Axis 1: Fundamentals |
| GPG | GNU Privacy Guard | Free implementation of OpenPGP; signing of Git commits and records. | Axis 4: Techniques |
| pgp.governikus.de | Governikus OpenPGP certification (BSI-supported) | Semi-official service for official certification of OpenPGP keys via ID card eID (BSI TR-03124, trust level „high"); name matching ID card ↔ key; certification key 0x5E5CCCB4A4BF43D7. | digital-signage article series |
| GVB | Gesellschafterversammlungsbeschluss | Resolution of the shareholders' meeting of a GmbH (§ 48 GmbHG); capturable in text form pursuant to § 126b BGB — GitCover implements this as GVB-Doc + Signatur-Doc + events in the repo. | Axis 6: Templates |
H
| Acronym | Term | Explanation | See |
|---|---|---|---|
| HTML | HyperText Markup Language | Markup language for web pages; in the GCBoK context: build output of the WebStaticBuilder. | Axis 3: Components |
I
| Acronym | Term | Explanation | See |
|---|---|---|---|
| IAM | Identity and Access Management | Identity and access management; Git repositories as SSOT for IAM. | Axis 3: Components |
| ICLR | International Conference on Learning Representations | ML conference; reference for the AgentTaxo paper (multi-agent token overhead). | Axis 10: Research |
| IEC | International Electrotechnical Commission | International standardization organization; together with ISO for ISO/IEC 24773 (BoK structure). | Axis 1: Fundamentals |
| IETF | Internet Engineering Task Force | Standardization body for Internet protocols; IETF track for GCEP planned. | Axis 3: Components |
| IP | Intellectual Property | Intellectual property; in the GCBoK context: IP usage rights strategy for OSS. | Axis 9: Protection Rights |
| ISMS | Information Security Management System | Management system for information security; target audience of the GCBoK. | Axis 1: Fundamentals |
| ISO | International Organization for Standardization | International standardization organization; ISO 27001, ISO/IEC 24773. | Axis 1: Fundamentals |
K
| Acronym | Term | Explanation | See |
|---|---|---|---|
| KI | Artificial Intelligence | German abbreviation for AI; in the GCBoK context: KI agents, Guard-Rails. | Axis 3: Components |
| KK | Health insurance fund | Carrier of statutory health insurance; reimbursement office for SV contributions. | Article series |
| KMU | Small and medium-sized enterprises | Target audience of the GCBoK; onboarding approach for SMEs. | Axis 5: Approaches |
L
| Acronym | Term | Explanation | See |
|---|---|---|---|
| LLM | Large Language Model | Large language model; in the GCBoK context: typed bus for LLM result quality. | Axis 10: Research |
| LStR | Lohnsteuerrichtlinien | Administrative guidelines on wage tax (R 3.26 LStR: secondary occupation — one-third threshold); supplemented by LStH guidance. | Article series |
J
| Acronym | Term | Explanation | See |
|---|---|---|---|
| JSON | JavaScript Object Notation | Lightweight data format; in the GitCover context: schema-first for diary artifacts. | Axis 2: Concepts |
M
| Acronym | Term | Explanation | See |
|---|---|---|---|
| MCP | Model Context Protocol | Protocol for LLM tool integration; in the GCSYNC context: outbound interface. | Axis 3: Components |
| MiLoG | Mindestlohngesetz | Act on the setting of minimum wages; documentation obligation for employers. | Article series |
N
| Acronym | Term | Explanation | See |
|---|---|---|---|
| Nextcloud | Nextcloud | Open-source file-sharing platform; in the GCBoK context suitable only as a read-only share frontend for Git-hosted documents. | Axis 5: Approaches |
| NIS2 | Network and Information Security Directive 2 | EU Directive 2022/2555; risk management and reporting obligations for critical infrastructures. | Axis 1: Fundamentals |
| NIST | National Institute of Standards and Technology | US federal agency; NIST 800-53 as control definition for OSCAL catalogs. | Axis 4: Techniques |
| NPO | Non-Profit Organization | Non-profit organization; distinction GCBoK (body of knowledge) vs. GCC (NPO). | Axis 1: Fundamentals |
O
| Acronym | Term | Explanation | See |
|---|---|---|---|
| OIDC | OpenID Connect | Authentication protocol based on OAuth 2.0; in the GCBoK context: claims-based tenant isolation and access control. | Axis 5: Approaches |
| ONTOLOGY | Ontology | A machine-readable, shared vocabulary of an enterprise: entity types, their properties, relationships, and rules — so that humans and AI agents speak the same language. In the GCBoK context, the ontology is implemented Git-natively: as versioned JSON dictionaries (.gitcover/dictionaries/, L1–L6) plus JSON schemas, reproducible by auditors without platform access. Market reference: Microsoft calls its semantic layer "Ontology" (part of "Fabric IQ", Preview). See also Class-Identifier (Axis 2). |
Axis 2: Concepts |
| OPA | Open Policy Agent | Policy-as-Code engine; Rego rules as pre-receive hooks in Git. | Axis 4: Techniques |
| OSCAL | Open Security Controls Assessment Language | NIST standard for machine-readable security controls; three layers: Catalogs, Profiles, Assessments. | Axis 4: Techniques |
| OSS | Open Source Software | Freely available software; GitCover is OSS-first. | Axis 1: Fundamentals |
| OSSH | Odysseus SSH Script Host | Mechanism for controlled SSH-based access of a KI container to the host toolchain (compiler, Git, .NET SDK); stream-based, without file transfer. | Axis 5: Approaches |
| OWUI | Open WebUI | Browser-based KI web interface; in the GCBoK context as the recommended client layer for SME users (WebUI-first approach). | Axis 1: Fundamentals |
P
| Acronym | Term | Explanation | See |
|---|---|---|---|
| PAdES | PDF Advanced Electronic Signature | Electronic signature format for PDF (ETSI EN 319 142); levels B-B/B-T (basic + timestamp) up to B-LTA (archiving). Standard format for FES procedures with Facsimile layer. | digital-signage article series |
| Portable Document Format | Platform-independent document format; since 2025 no longer an e-invoice (only "sonstige Rechnung"). | Article series | |
| PGP | Pretty Good Privacy | Cryptographic method; decentralized identity proofs (PGP identities). | Axis 1: Fundamentals |
| PII | Personally Identifiable Information | Personal data; addressed in the V7GUID structure. | Axis 2: Concepts |
| PMBOK | Project Management Body of Knowledge | BoK of the PMI; reference for the GCBoK structure. | Axis 1: Fundamentals |
| POA&M | Plan of Action and Milestones | Action plan in the OSCAL assessment layer. | Axis 3: Components |
| PWA | Progressive Web App | Web application with a native-app-like user experience; in the GCBoK context: client access for SME users. | Axis 1: Fundamentals |
Q
| Acronym | Term | Explanation | See |
|---|---|---|---|
| QES | Qualified electronic signature | Electronic signature with a qualified certificate from an EU trust list provider (eIDAS Art. 3 Nr. 12); replaces the statutory written form (§ 126a BGB, eIDAS Art. 25 (2)). Provided externally — GitCover docks onto it (container package), does not replace it. | digital-signage article series |
R
| Acronym | Term | Explanation | See |
|---|---|---|---|
| RAG | Retrieval-Augmented Generation | KI architecture pattern; in the GCSYNC context as outbound interface. | Axis 3: Components |
| RFC | Request for Comments | IETF standardization process; RFC 4122 defines the UUID. | Axis 2: Concepts |
S
| Acronym | Term | Explanation | See |
|---|---|---|---|
| SGB | Sozialgesetzbuch | Collective term for German social insurance statutes; e.g. SGB IV (§ 28p: audit), SGB IX (§ 167: BEM). | Article series |
| SHA | Secure Hash Algorithm | Cryptographic hash function; SHA-256 for Git commit hashes and record chaining. | Axis 2: Concepts |
| SPDX | Software Package Data Exchange | Standard for license identifiers; Apache-2.0, CC-BY-SA-4.0 etc. |
Licenses & Evidence |
| SSH | Secure Shell | Protocol for encrypted network connections; SSH signatures in Git. | Axis 4: Techniques |
| SSOT | Single Source of Truth | Principle: a single canonical dataset; Git repositories as SSOT for IAM. | Axis 3: Components |
| SvEV | Sozialversicherungsentgeltverordnung | Regulates contribution-free benefits in kind and flat-rate amounts; § 1 Abs. 1 Nr. 16 SvEV (Ehrenamtspauschale § 3 Nr. 26a EStG, Übungsleiterpauschale § 3 Nr. 26 EStG contribution-free). | Article series |
| SWEBOK | Software Engineering Body of Knowledge | BoK of the IEEE Computer Society; reference for the GCBoK structure. | Axis 1: Fundamentals |
T
| Acronym | Term | Explanation | See |
|---|---|---|---|
| TLS | Transport Layer Security | Encryption protocol; TLS 1.2/1.3 for HTTPS. | Axis 7: Governance |
| TMG | Telemediengesetz | Federal law on telemedia services; § 5 TMG (imprint obligation). | Axis 7: Governance |
| TOP | TOp-level .gitcover Repository |
GitCover repository for tenant/doc/class/action dictionaries; definition of the V7GUID vectors. | Axis 2: Concepts |
| TSA | Time Stamping Authority | Trust service provider for qualified timestamps (eIDAS); binds the signature time to an independent time source (LTV). | digital-signage article series |
U
| Acronym | Term | Explanation | See |
|---|---|---|---|
| UStG | Umsatzsteuergesetz | Federal law on value added tax; § 14 UStG (e-invoicing obligation from 2025), § 14b UStG (retention). | Article series |
| UUID | Universally Unique Identifier | 128-bit identifier; RFC 4122; version 7 (time-based) as the basis for V7GUID. | Axis 2: Concepts |
V
| Acronym | Term | Explanation | See |
|---|---|---|---|
| V7GUID | Version-7 GUID (Categorized UUIDv7) | GitCover categorization scheme based on UUIDv7; 14-bit class identifier + deterministic vectors. | Axis 2: Concepts |
| VBG | Verwaltungsberufsgenossenschaft | Employers' liability insurance association for the public sector; exemption of non-profit organizations under § 3 Nr. 26/26a EStG. | Article series |
| ViDA | VAT in the Digital Age | EU initiative for digital value added tax; planned EU-wide e-invoicing obligation and transaction reporting system. | Article series |
| VPRM | Verifiable Process Reward Model | OPA/Rego as a verifiable process reward model; guardrails for KI agents. | Axis 4: Techniques |
W
| Acronym | Term | Explanation | See |
|---|---|---|---|
| WASM | WebAssembly | Binary format for browser-based execution; Blazor WASM as frontend technology. | Axis 3: Components |
| WCAG | Web Content Accessibility Guidelines | W3C standard for accessibility; WCAG 2.1 AA as the target. | Axis 1: Fundamentals |
| WebDAV | Web Distributed Authoring and Versioning | HTTP extension for file access over the web; in the GCBoK context: mount interface for Git repos in share frontends. | Axis 5: Approaches |
X
| Acronym | Term | Explanation | See |
|---|---|---|---|
| XML | eXtensible Markup Language | Markup language for structured data; in the e-invoicing context: original document (XRechnung, ZUGFeRD). | Article series |
| XRechnung | XML-based invoice format | EU Directive 2014/55/EU; standard for electronic invoices in the public sector. | Axis 5: Approaches |
Z
| Acronym | Term | Explanation | See |
|---|---|---|---|
| ZUGFeRD | Zentraler User Guide der Fachanwender Rechnung in Deutschland | Hybrid invoice format (PDF + embedded XML); national implementation of EN 16931. | Article series |