This study proposed an ontological EPA model (Event, Principle and Account) for describing accounting principles using a reusable knowledge component. The essential characteristics of the model include: (1) based on traditional accounting definitions for typical accounts (A) and business events (E), where the ontological properties of A and E can be identified. These characteristics can be furt...

Critical realism has been proposed as an alternative philosophical paradigm to positivism and interpretivism, but few papers have offered guidelines or suggestions for applying this philosophy to actual research methodologies. This article proposes a set of methodological principles for conducting and evaluating critical realism-based explanatory case study research within the information syste...

This essay aims to redress the contention that epistemic possibility cannot be a guide to the principles of modal metaphysics. I argue that the interaction between the multi-dimensional intensional framework and intensional plural quantification enables epistemic possibilities to target the haecceitistic properties of individuals. I outline the elements of plural logic, and I specify, then, a m...

the purpose of this research is to examine the effect of the islamic awakening in the arabic countries of the middle east and north africa on israeli ontological security and, it's strategy ofclosure and deviationin the regional level. in other words, after occurrence of the developments, the ontological security and identity of israel faced with what challenges? this research argues that ...

primordial nature, is the basis of islamic anthropology. according to the principles of transcendental philosophy could provide a tenable explanation of the nature. the nature in its specific sense is insight and tendencies of human nature. primordial nature can be regarded in terms of both ontological and epistemological notions. the nature in general epistemology could be defensible on the ba...

one of the issues raised in the discussion knowledge of god, is the existence of different stage in this regard. despite the unity and simplicity of god and apparent similarity of knowers in existence, however, it is a question that why this plurality exist? mulla sadra, according to his philosophical principles like copulative existing of caused to cause, ontological approach to knowledge and ...

Anselm’s Ontological Argument fails, but not for any of the various reasons commonly adduced. In particular, its failure has nothing to do with violating deep Kantian principles by treating ‘exists’ as a predicate or making reference to ‘Meinongian’ entities. Its one fatal flaw, so far from being metaphysically deep, is in fact logically shallow, deriving from a subtle scope ambiguity in Anselm...

 The prospects of integrating full-blown biological taxonomies into an ontological reasoning framework are reviewed. Traditionally ontological representations of taxonomy have adopted the model of a single and static hierarchy. This model is contrasted with a more realistic situation involving dynamic revisions of particular groups and alignments among alternative taxonomic perspectives. Taxon...

Educational research is repeatedly confronted with the question of its relevance. Current interpretations relevance narrowly focus on outcomes and impact research. In this essay, we propose an alternative, ontological conceptualization relevance, arguing that more at stake than impact. We characterize ontology education learning in terms people’s meaningful movements always changing world educa...

WordNet is extensively used as a major lexical resource in NLP. However, its quality is far from perfect, and this alters the results of applications using it. We propose here to complement previous efforts for “cleaning up” the top-level of its taxonomy with semi-automatic methods based on the detection of errors at the lower levels. The methods we propose test the coherence of two sources of ...