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Personal Reflections on the Role of Mathematical Logic in Computer Science

Kfoury Assaf

Fundamenta Informaticae

2019

Vol. 170, nr 1-3

207--221

This article traces in broad strokes the evolution of the intimate relationship between mathematical logic and computer science. The emphasis is on turning points in this relationship, i.e., moments when new directions of research were opened and new connections were established between the two fields. The article is not a comprehensive account and history of the relationship, but a personal perspective of a profoundly changed, and still changing, inter-dependence between two mainstays of the mathematical disciplines.

A history of accounting in the Czech Republic

Plachá D., Hrdý M.

Zeszyty Naukowe. Prace Instytutu Ekonomiki i Organizacji Przedsiębiorstw / Uniwersytet Szczeciński

2007

Nr 50, t. 2

263-276

The development of accounting in the Czech Republic is certainly interesting and informative and we can see that its organization has always enjoyed high standard. What is clear from the development is the fact that accounting has always reflected the atmosphere of the time and it adopted itself to the economic and political influences. In the inter-war period the spirit of the market economy can be traced with the focus on precision and accuracy which was typical for the inter-war Czech Republic. The stress was put on accuracy and truthfulness of expression and on the ability to justify the state's economic activities to the outside world and to be able to document the state of assets and liabilities at any time. In the period of socialism the evidentiary character used to be stressed as in the time of the central planned economy the company was put in a passive role where it was almost impossible to take any significant decision. After the market principles were reinstalled accounting was given a new strength and the stress was put not only on the evidentiary abilities but especially on providing data for the effective financial management of a company. Over the recent years the process of international standardization of accounting has become a very significant phenomenon, which is a logical consequence of the proceeding globalization and the international interconnection of companies.