Titlebook: Management and Processing of Complex Data Structures; Third Workshop on In Kai Luck,Heinz Marburger Conference proceedings 1994 Springer-Ve

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Managing qualitative temporal information: Expressiveness vs. complexity,ave temporal information and to reason with it. Allen‘s interval calculus provides an appropriate framework for such a task. We introduce a new subclass of Allen‘s interval algebra we call “ORD-Horn subclass,” which is a strict superset of the “pointisable subclass.” We prove that reasoning in the O

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,Database reasoning — A deductive framework for solving large and complex problems by means of subsunt query processing methods and query optimizer technology is broadly available. So far, however, these research and development efforts have not paid too much attention to optimizations based on semantic or heuristic information as it is often demanded in AI..This paper coins the notion of . as an

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exigent

parasite

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Tool integration in evolving information systems environments,signed for accommodating and managing change. The management of process meta models in repositories is one important step; we show how process traceability models and process guidance models can be developed and related in a standard repository framework. In addition, the currently available tool in

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d alternative which is currently receiving much attention in the professional literature — activity-based costing. We will focus largely on the role of activity-based costing in the determination of product costs. But as will be discussed below, activity-based costing is a response to a wider set of

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Werner Kie?ling,Ulrich Güntzere notions of single person, single period, zero cost of information, easy access to information, certainty, and profit maximization had a dominant position in management accounting. However, by the 1970s, this had been replaced by feelings of uncertainty and pessimism. For the accountancy profession

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Ulrich Furbach the three aspects fundamentally regulates the essence of accounting, and what relationship exists between them. Therefore, the first question that we must consider is: what is the fundamental nature of accounting and how does it relate to management accounting? Such an elucidation may offer the key

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