  Modern spreadsheet systems can be used to implement complex spreadsheet
applications including data sheets, customized user forms and executable
procedures written in a scripting language. These applications are often
developed by practitioners that do not follow any software engineering practice
and do not produce any design documentation. Thus, spreadsheet applications may
be very difficult to be maintained or restructured. In this position paper we
present in a nutshell two reverse engineering techniques and a tool that we are
currently realizing for the abstraction of conceptual data models and business
logic models.
