Results 241 to 250 of about 2,584,296 (324)

Financial statement users’ institutional logic

Journal of Accounting and Public Policy, 2021
Abstract In this paper, we investigate what we call “financial statement users’ institutional logic,” defined as users’ expressed fundamental views and beliefs about accounting information. We analyze users’ comment letters to standard setters in response to the proposed standards on lease accounting to identify the dimensions of the institutional ...
Sylvain Durocher, Anne Fortin
exaly   +3 more sources

Some Applications of the Causal Statement Logic Programming in Machine Language

Applied Mechanics and Materials, 2013
X. Ma, B. Liu, S. Xu
exaly   +2 more sources

Statement Logic

Studies in Linguistics and Philosophy, 1993
Barbara H Partee   +2 more
exaly   +2 more sources

Logical Connections of Statements in Ontologies

2006 5th IEEE International Conference on Cognitive Informatics, 2006
In the classical formal logics, the negation can only be applied to formulas. An ontology contains descriptions of individuals, concepts and slots; and statements about individuals, concepts and slots. The negation can be applied to concepts, slots and statements, so that the logical implication should be considered for all possible combinations of ...
Cungen Cao 0001, Yuefei Sui, Yu Sun 0005
openaire   +1 more source

PEIRCE’S CALCULI FOR CLASSICAL PROPOSITIONAL LOGIC

The Review of Symbolic Logic, 2018
This article investigates Charles Peirce’s development of logical calculi for classical propositional logic in 1880–1896. Peirce’s 1880 work on the algebra of logic resulted in a successful calculus for Boolean algebra.
Minghui Ma, A. Pietarinen
semanticscholar   +1 more source

The semio-logic of financial accounting

Accounting, Auditing & Accountability Journal, 2018
Purpose The purpose of this paper is to contribute to the discussion on the non-essence of accounting by focusing on financial accounting’s distinct technology: financial statements.
Shaul Hayoun
semanticscholar   +1 more source

Logics of Estimates for Fuzzy Statements

2021
Let Z be Zadeh’s fuzzy propositional logic, i.e., a fuzzy propositional logic in which ~x, x ∧ y, x ∨ y and x → y are interpret as 1 – x, min{x, y}, max{x, y} and max{1 – x, y} (correspondingly). Estimates for a Z sentence φ are expressions of the form φ ≥ a and φ ≤ a where a is a number from the unit interval [0, 1].
Gerald S. Plesniewicz   +1 more
openaire   +1 more source

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