Business Objects deals with databases, for every universe you need to specify a
database connection. flat files don’t have the database format so you’ll need to
convert them into some database. to do that, you will need to write a procedure
which will read data from flat files & relate it according to surrogate keys, then using
that procedure populate the database & then use that database for the source of the
universe. Using flat files ONLY , you can not create universe. because there is nothing as database connection available for flat file.