We know from various perceptive psychology studies that experts mobilise a very large and varied amount of knowledge when transcribing a text (see Melissa's book). Most literature on the subject is plausible but, according to Mike, probably wrong. The corpus of knowledge is definitely vast -- and certainly too rich for us to be able to represent it all. So where can we start? [ ... ]

This tutorial is on making an ontology for wine and it is very instructive.