Abstract: A parallel processing system is provided which traverses logical records of an events or transactional database contained in two or more physical files in accordance with one or more view definitions specified by the user. Each view definition includes a set of processing parameters and may reference one or more of the physical files. The one or more view definitions are transformed into entries of a logic table, the logic table including a plurality of sets, each set corresponding to a respective physical file and containing entries corresponding to the view definitions which reference its respective physical file. Each set of the logic table is transformed into machine code instructions for a separate thread of the parallel processing system.