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Financial statement users’ institutional logic
Journal of Accounting and Public Policy, 2021Abstract 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
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Formal Logic of Sentences, Sentential Logic (also called Sentential Logic and Statement Logic)
Palgrave philosophy today, 2022Odysseus Makridis
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Some Applications of the Causal Statement Logic Programming in Machine Language
Applied Mechanics and Materials, 2013X. Ma, B. Liu, S. Xu
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Logical Connections of Statements in Ontologies
2006 5th IEEE International Conference on Cognitive Informatics, 2006In 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
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PEIRCE’S CALCULI FOR CLASSICAL PROPOSITIONAL LOGIC
The Review of Symbolic Logic, 2018This 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
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The semio-logic of financial accounting
Accounting, Auditing & Accountability Journal, 2018Purpose 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
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Logics of Estimates for Fuzzy Statements
2021Let 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
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