Improving the performance of automated forward deduction system EnCal

1997 ◽  
pp. 371-380
Author(s):  
Kazunori Nishi ◽  
Jingde Cheng ◽  
Kazuo Ushijima
Keyword(s):  
Deduction System

Partial Higher-Order Specifications1

1992 ◽  
Vol 16 (2) ◽  
pp. 101-126
Author(s):  
Egidio Astesiano ◽  
Maura Cerioli
Keyword(s):  
Sufficient Conditions ◽  
Higher Order ◽  
Necessary And Sufficient Conditions ◽  
Important Case ◽  
Deduction System ◽  
Closure Properties ◽  
Inference System ◽  
Conditional Specification ◽  
Necessary And Sufficient

In this paper the classes of extensional models of higher-order partial conditional specifications are studied, with the emphasis on the closure properties of these classes. Further it is shown that any equationally complete inference system for partial conditional specifications may be extended to an inference system for partial higher-order conditional specifications, which is equationally complete w.r.t. the class of all extensional models. Then, applying some previous results, a deduction system is proposed, equationally complete for the class of extensional models of a partial conditional specification. Finally, turning the attention to the special important case of termextensional models, it is first shown a sound and equationally complete inference system and then necessary and sufficient conditions are given for the existence of free models, which are also free in the class of term-generated extensional models.

scholarly journals TAX DEDUCTION THROUGH ZAKAT: AN EMPIRICAL INVESTIGATION ON MUSLIM IN MALAYSIA

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
Abdullah Al-Mamun ◽  
Ahasanul Haque
Keyword(s):  
Principal Component Analysis ◽  
Research Finding ◽  
Empirical Investigation ◽  
Principal Component ◽  
Positive Influence ◽  
Legal Consciousness ◽  
Deduction System ◽  
Muslim Countries ◽  
Tax Deduction ◽  
Consumer's Perception

The aim of this study is to explore the factors which are affecting Muslim consumer's perception towards tax deduction through zakat in Malaysia. A conceptual framework was drawn based on the literature. Six factors were extracted through principal component analysis and SEM was run to test the hypotheses. This research found that halal-haram aspect of Islamic Shariah has a very positive influence on Muslim consumer's perception towards the tax rebate system. In addition, legal consciousness and knowledge about tax and zakat have a positive significant impact on Muslim consumers’ perceptions towards this system. Due to the limited literature available on this subject matter, this study offers unique findings that may help in capitalizing the practices in Muslim countries and to understand their consumers' perception regarding the tax deduction system. In conclusion, zakat institutions in Malaysia will also be better benefitted through this research finding. ========================================================================================================Tujuan penelitian ini adalah untuk menggali faktor- faktor yang mempengaruhi persepsi para konsumen muslim terkait dengan pengurangan pajak melalui zakat di Malaysia. Suatu kerangka konseptual telah digambarkan berdasarkan literatur. Penelitian ini menemukan bahwa aspek halal- haram dalam Syariah Islami memiliki pengaruh yang sangat positif terhadap persepsi para konsumen muslim terkait dengan sistem pengurangan pajak. Sebagai tambahan, kesadaran hukum dan pengetahuan tentang pajak dan zakat memiliki pengaruh positif yang signifikan pada persepsi konsumen muslim yang terkait dengan sistem ini. Sehubungan dengan terbatasnya literatur yang tersedia terkait dengan masalah ini, penelitian ini menawarkan temuan- temuan yang menarik yang dapat mendukung pengembangan praktik- praktik di negara- negara muslim dan untuk memahami persepsi para konsumennya terkait dengan sistem pengurangan pajak.

Improving the Profits Deduction System

1964 ◽  
Vol 7 (1) ◽  
pp. 21-26
Author(s):  
T. Guida
Keyword(s):  
Deduction System
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