Concept-Oriented Model: the Functional View
  The plethora of existing data models and specific data modeling techniques is not only confusing but leads to complex, eclectic and inefficient designs of systems for data management and analytics. The main goal of this paper is to describe a unified approach to data modeling, called the concept-oriented model (COM), by using functions as a basis for its formalization. COM tries to answer the question what is data and to rethink basic assumptions underlying this and related notions. Its main goal is to unify major existing views on data (generality), using only a few main notions (simplicity) which are very close to how data is used in real life (naturalness). 
Alexandr Savinov
cs.DB