ヒビルテ(2002-10-28)

2002-10-28 [長年日記]

λ. コンパイラ構成論

lex

λ. 知的財産権論

著作隣接権の続き。

λ. 企業会計論

複式簿記の手続き
複式簿記カッコいいー
会計ビッグバンと日本的経営
- 連結会計 (改訂)
  支配力基準の導入
- 時価会計 (新設)
- 年金会計 (新設)

一般に取引と見なされていないもので簿記上の「取引」になるものの例としては盗難や災害があるそうだ。逆に、一般に取引と見なされているもので簿記上の取引と見なされないものの例は「契約」そのもの等が有るらしい。(後者は議論もあるらしいが)

デリバティブ取引は昔は決済まで簿記上の取引とは認められていなかったが、最近はオンバランス化されるようになったらしい。

λ. Professor Robert Kowalski's lecture

論理プログラミングの偉い人である Robert Kowalski 教授の講演会があったのだけど、同じ時間だった企業会計論の方に出ていたので出れなかった。もったいない事をした。

Title:

Can Computational Logic teach people how to think?

Abstract:

Symbolic logic was originally developed as a tool to improve human reasoning. In the first half of the twentieth century, it made important contributions to the foundations of mathematics. In the second half of the century, it was further developed and greatly extended for computing applications, including databases, programs, program specifications and artificial intelligence.

In this talk, I will argue that the resulting, enhanced and extended computational logic can also be used directly by people to improve their own communication and reasoning abilities.

Computational logic extends classical symbolic logic in a number of important ways. It incorporates default reasoning, which allows general rules to be defeated by evidence to the contrary, as in the case of the rule that a person is innocent unless proven guilty. It also incorporates meta-level reasoning, which allows rules that reason about rules, as in the case of acquisition of citizenship by adoption, which states of itself that it continues to apply even if the adoption order later ceases to have effect.

The tools and techniques of computational logic can be described and applied informally, and do not need to be expressed in symbolic, mathematical or computer-oriented form. In my talk, I will illustrate some of the applications of informal computational logic in such areas as legal reasoning and human-to-human communication. I will argue, in particular, that people can use the principles of computational logic to express themselves more clearly, more coherently and more effectively in natural languages such as English. In doing so, because human language is intimately associated with human thought, they can not only improve their ability to communicate, but can also improve their ability to think.