Introduction The number one request from the Java rules community is a standard business rules language (source: http://www.javarules.org). Developers view a standard rule language as a key enabling technology, allowing them to build tools and applications that can generate and manage rules, and execute them on multiple rule engines. A standard rule language breaks the dreaded "vendor lock in" ...

ABSTRACT We examine the evolution of accounting regulation by linking disclosure policies and investments in a dynamic voting model. The are outcome entrepreneurs, whose preferences influenced their investments. turn endogenously determined current future policies. Absent external influences, regimes stable. A regime high (low) quality strong (weak) economy coexist reinforce each other. However...

Active Learning Method (ALM) is a powerful fuzzy soft computing tool, developed originally in order to promote an engineering realization of human brain. This algorithm, as a macro-level brain imitation, has been inspired by some behavioral specifications of human brain and active learning ability. ALM is an adaptive recursive fuzzy learning algorithm, in which a complex Multi Input, Multi Outp...

The Greenhouse Gas (GHG) Protocol Corporate Accounting and Reporting Standard provides a step-bystep guide for companies and government agencies to use in quantifying and reporting their GHG emissions. This set of standards was developed by the Greenhouse Gas Protocol Initiative, a partnership convened by the World Resources Institute (WRI) and the World Business Council for Sustainable Develop...

There is an ongoing debate in law and accounting about the relative merits of principle-based versus rule-based regulatory systems. In this paper we characterize what kind of reasoning underlies the two styles of regulation. We adapt an original account of Verheij et al (1998) to take aspects of the implementation context into account, such as the process of adoption of a new norm and the roles...