What is an adequate philosophy for knowledge management for an ontologist working in information science? I will contend that the relevant part of knowledge management, namely the theory of knowledge representation, lacks proper foundations. In particular, I will criticize the traditional philosophical approach to knowledge representation, which I call pragmatist conceptualism. I argue on the o...

The role of information systems and technology in stimulating interest in privacy is discussed, with an emphasis on the move towards regarding privacy as an economic right. Current proposals are shown to derive from pragmatic, problem driven analyses, rather than clear philosophical foundations: they are therefore inflexible and limited in scope, and advances in technology are likely to render ...

It takes two of us to create a truth, one to utter it and one to understand it. —Kahlil Gibran

this study examines the educational ideas of zoroastrianism based on gathas. for achieving this purpose, the conclusion method has been used; firstly, zoroaster has been introduced then the philosophical foundations of the religion have been formulized in the form of ideal human being and his/her features. finally, the implications of these foundations are presented in the form of educational c...

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It is sometimes convenient or useful in mathematics to treat isomorphic structures as the same. The recently proposed Univalence Axiom for the foundations of mathematics elevates this idea to a foundational principle in the setting of Homotopy Type Theory. It states, roughly, that isomorphic structures can be identified. We explore the motivations and consequences, both mathematical and philoso...

SYNOPSIS: We report on a panel discussion at the 2001 CMU Accounting MiniConference under the title "Intellectual Foundations of Accounting." We provide a background and the motivation for the discussion and present the remarl<s by the four panelists. A number of perspectives are taken. Professor Sunder emphasizes dualities in accounting. Professor Demski stresses the endogeneity of accounting ...

Probability and indeterminism have always been core philosophical themes. Biology provides an interesting case study to explore these themes. First, biology is teeming with probabilities, and so a crucial question in the foundations of biology is how to understand these probabilities. Second, philosophers want to know whether the processes investigated by one of the major sciences – biology – a...