Row-Level Security
One person duplicates a workbook, forgets the filter, and the report renders perfectly for everyone. That is the failure mode to design against.
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Whose Revenue Number Is Right? Metric Definitions and the Semantic Layer
The disagreement is never about SQL. It is about which denominator, which period, and which rows were excluded — decisions nobody wrote down.
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Semantic Layer
The same filter copied into seventeen dashboards is seventeen definitions. A semantic layer exists so there is one.