Definitions in ontologies

Definitions vary according to context of use and target audience. They must be made relevant for each context to fulfill their cognitive and linguistic goals. This involves adapting their logical structure, type of content, and form to each context of use. We examine from these perspectives the case of definitions in ontologies

4.4 Interim Financial Statements

2.1 Applicatio

The Definitions of Income

What is income? It’s a seemingly simple question that’s surprisingly hard to answer. Income is the basis for assigning tax burdens, for distributing transfers, and for broader normative issues of inequality and justice. Yet we lack a shared conception of income, and a pure, rigorous definition of income is impossible. In this Article I review the intellectual history of the income concept among tax and fiscal theorists to show the difficulty of the problem, and also to show that some important debates about what’s proper under an income tax can be explained instead as arguments over competing income definitions that necessarily incorporate policy choices. These insights are applied to more modern questions, like the role of tax expenditure analysis and optimal income tax theory. I also perform—for the first time in the literature—a close examination and comparison of 12 different income definitions used by the federal government for different purposes. This examination illustrates that there is wide range of income concepts actively in use, but that the measure of income for tax purposes has a prominent and growing role. This Article concludes that income is not a pure, external concept, but actually a constructed concept that necessarily embodies policy, and therefore political, goals. The differences between the income concepts and definitions examined here result directly from the policy goals of the various agencies, analysts, and scholars using those concepts. Therefore, the increasing reliance on the measure of income for tax purposes risks erroneously exporting what are essentially tax policy decisions into non-tax areas, such as transfer policy, health care subsidization, higher education grants and loans, and broader discussions on income inequality and economic justice

A discourse in conflict : resolving the definitional uncertainty of cyber war : a thesis presented in partial fulfilment for the requirements for the degree of Master of Arts in Defence and Security Studies at Massey University, Albany, New Zealand

Since emerging in academic literature in the 1990s, definitions of ‘cyber war’ and cyber warfare’ have been notably inconsistent. There has been no research that examines these inconsistencies and whether they can be resolved. Using the methodology of discourse analysis, this thesis addresses this research need. Analysis has identified that the study of cyber war and cyber warfare is inherently inter-disciplinary. The most prominent academic disciplines contributing definitions are Strategic Studies, Security Studies, Information and Communications Technology, Law, and Military Studies. Despite the apparent definitional uncertainty, most researchers do not offer formal definitions of cyber war or cyber warfare. Moreover, there is little evidentiary basis in literature to distinguish between cyber war and cyber warfare. Proximate analysis of definitions of cyber war and cyber warfare suggests a high level of inconsistency between dozens of definitions. However, through deeper analysis of both the relationships between definitions and their underlying structure, this thesis demonstrates that (a) the relationships between definitions can be represented hierarchically, through a discourse hierarchy of definitions; and (b) all definitions share a common underlying structure, accessible through the application of a structural definition model. Crucially, analysis of definitions via these constructs allows a foundational definition of cyber war and cyber warfare to be identified. Concomitantly, use of the model identifies the areas of greatest inter-definitional inconsistency and the implications thereof and contributes to the construction of a taxonomy of definitions of cyber war and cyber warfare. Considered holistically, these research outputs allow for significant resolution of the inconsistency between definitions. Moreover, these outputs provide a basis for the emergence of dominant functional definitions that may aid in the development of policy, strategy, and doctrine

Calculating Fragmentation Functions from Definitions

Fragmentation functions for hadrons composed of heavy quarks are calculated directly from the definitions given by Collins and Soper and are compared with those calculated in another way. A new fragmentaion function for a P-wave meson is also obtained and the singularity arising at the leading order is discussed.Comment: Preptint UM-P-94/01, 12 pages, 2 pages with Figures can be sent on request. Using Plain Te