scholarly journals A Lambda Term Representation Inspired by Linear Ordered Logic

2011 ◽  
Vol 71 ◽  
pp. 1-13 ◽  
Author(s):  
Andreas Abel ◽  
Nicolai Kraus
Keyword(s):  
Ordered Logic

scholarly journals Examining the extent of and drivers for materiality assessment disclosures in sustainability reports

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Bilal Farooq ◽  
Rashid Zaman ◽  
Dania Sarraj ◽  
Fahad Khalid
Keyword(s):  
Sustainable Development ◽  
Corporate Governance ◽  
Best Practice ◽  
Corporate Sustainability ◽  
Reporting Quality ◽  
Sustainability Reporting ◽  
Corporate Accountability ◽  
Content Type ◽  
Sustainability Reports ◽  
Ordered Logic

Purpose This paper aims to evaluate the extent of materiality assessment disclosures in sustainability reports and their determinants. The study examines the disclosure practices of listed companies based in the member states of the Cooperation Council for the Arab States of the Gulf, colloquially referred to as the Gulf Cooperation Council (GCC). Design/methodology/approach First, the materiality assessment disclosures were scored through a content analysis of sustainability reports published by listed GCC companies during a five-year period from 2013 to 2017. Second, a fixed effect ordered logic regression was used to examine the determinants of materiality assessment disclosures. Findings While sustainability reporting rates improved across the sample period, a significant majority of listed GCC companies do not engage in sustainability reporting. The use of internationally recognised standards has also declined. While reporters provide more information on their materiality assessment, the number of sustainability reports that offer information on how the reporter identifies material issues has declined. These trends potentially indicate the existence of managerial capture. Materiality assessment disclosure scores are positively influenced by higher financial performance (Return on Assets), lower leverage and better corporate governance. However, company size and market-to-book ratio do not influence materiality assessment disclosures. Practical implications The findings may prove useful to managers responsible for preparing sustainability reports who can benefit from the examples of materiality assessment disclosures. An evaluation of the materiality assessment should be included in the scope of assurance engagements and practitioners can use the examples of best practice when evaluating sustainability reports. Stock exchanges may consider developing improved corporate governance guidelines as these will lead to materiality assessment disclosures. Social implications The findings may assist in improving sustainability reporting quality, through better materiality assessment disclosures. This will allow corporate stakeholders to evaluate the reporting entities underlying processes, which leads to transparency and corporate accountability. Improved corporate sustainability reporting supports the GCC commitment to implement the United Nations Sustainable Development Goals and transition to sustainable development. Originality/value This study addresses the call for greater research examining materiality within a sustainability reporting context. This is the first paper to examine sustainability reporting quality in the GCC region, focussing particularly on materiality assessment disclosures.

scholarly journals A framework for compiling preferences in logic programs

2003 ◽  
Vol 3 (2) ◽  
pp. 129-187 ◽  
Author(s):  
JAMES P. DELGRANDE ◽  
TORSTEN SCHAUB ◽  
HANS TOMPITS
Keyword(s):  
Logic Program ◽  
Logic Programs ◽  
Wide Range ◽  
Dynamic Case ◽  
General Preference ◽  
Reasoning With Preferences ◽  
Answer Set Semantics ◽  
Ordered Logic ◽  
Answer Sets ◽  
General Dynamic

We introduce a methodology and framework for expressing general preference information in logic programming under the answer set semantics. An ordered logic program is an extended logic program in which rules are named by unique terms, and in which preferences among rules are given by a set of atoms of form s [pr ] t where s and t are names. An ordered logic program is transformed into a second, regular, extended logic program wherein the preferences are respected, in that the answer sets obtained in the transformed program correspond with the preferred answer sets of the original program. Our approach allows the specification of dynamic orderings, in which preferences can appear arbitrarily within a program. Static orderings (in which preferences are external to a logic program) are a trivial restriction of the general dynamic case. First, we develop a specific approach to reasoning with preferences, wherein the preference ordering specifies the order in which rules are to be applied. We then demonstrate the wide range of applicability of our framework by showing how other approaches, among them that of Brewka and Eiter, can be captured within our framework. Since the result of each of these transformations is an extended logic program, we can make use of existing implementations, such as dlv and smodels. To this end, we have developed a publicly available compiler as a front-end for these programming systems.

Well-founded semantics and stratification for ordered logic programs

1993 ◽  
Vol 12 (1) ◽  
pp. 91-121 ◽  
Author(s):  
N. Leone ◽  
G. Rossi
Keyword(s):  
Logic Programs ◽  
Ordered Logic

A Fixpoint Semantics for Ordered Logic

1990 ◽  
Vol 1 (2) ◽  
pp. 159-185 ◽  
Author(s):  
E. LAENENS ◽  
D. VERMEIR
Keyword(s):  
Fixpoint Semantics ◽  
Ordered Logic

On the expressive power of ordered logic

1996 ◽  
Vol 9 (1) ◽  
pp. 4-13 ◽  
Author(s):  
Francesco Buccafurri ◽  
Nicola Leone ◽  
Francesco Scarcello
Keyword(s):  
Expressive Power ◽  
Ordered Logic
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