Web and Semantic Web Query Languages

A number of techniques have been developed to facilitate powerful data retrieval on the Web and Semantic Web. Three categories of Web query languages can be distinguished, according to the format of the data they can retrieve: XML, RDF and Topic Maps. This article introduces the spectrum of languages falling into these categories and summarises their salient aspects. The languages are introduced using common sample data and query types. Key aspects of the query languages considered are stressed in a conclusion

Risk-specific search for risk-defusing operators

According to the concept of “active risk-defusing behavior”, decision makers in risky situations look for additional actions that reduce risk and allow them to favor the more risky alternative. Our study demonstrates that risk-defusing behavior depends on the type of risk (normal, medium, catastrophic or global) as well as on the domain (health, economy or ecology). In total, 12 scenarios (four risk types from three risk domains each) were constructed. Using the interview techniques of active information search and thinking-aloud, 120 interviews about decision-making processes with these scenarios were conducted. They showed that the active search for different risk-defusing operators depends on the type of risk, but even more on the domain of the scenario. Results suggest a need for further research about a typology of risk situations in which, besides formal classification criteria, content issues are also explored

Relational Parametricity for Computational Effects

According to Strachey, a polymorphic program is parametric if it applies a uniform algorithm independently of the type instantiations at which it is applied. The notion of relational parametricity, introduced by Reynolds, is one possible mathematical formulation of this idea. Relational parametricity provides a powerful tool for establishing data abstraction properties, proving equivalences of datatypes, and establishing equalities of programs. Such properties have been well studied in a pure functional setting. Many programs, however, exhibit computational effects, and are not accounted for by the standard theory of relational parametricity. In this paper, we develop a foundational framework for extending the notion of relational parametricity to programming languages with effects.Comment: 31 pages, appears in Logical Methods in Computer Scienc

Accounting policy as a tool of enterprise management system

The essence of the concept “accounting policy” in its modern sense, main principles and problems of its formation are discussed in the article. The process of accounting policy implementation into enterprise practical activity under accounting reforms conditions in Ukraine has been under consideration. Main stages of accounting policy formation have been considered. Organizational and methodical basis of accounting policy formation at micro- and macro- levels has been highlighted. State participation in requirements setting on accounting policy content and structure, its detailed elaboration degree, area of usage, accounting policy focus on different groups of accounting information users has been specified. Statutory regulations and legislative instruments of accounting policy formation have been explained, its place in enterprise management system has been studied. Ways of improvement of Order of enterprise accounting policy taking into account accounting issues have been determined. Directions of further research have been proposed