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The Balance Sheet and the Assets-Claims on Assets Relationship in the Axiomatic Method
WSEAS TRANSACTIONS on MATHEMATICS Fernando Juárez The Balance Sheet and the Assets-Claims on Assets Relationship in the Axiomatic Method FERNANDO JUÁREZ Escuela de Administración Universidad del Rosario Autopista Norte, No. 200 COLOMBIA [email protected] Abstract: - The purpose of this study is to analyze the set structure of the balance sheet and assets-claims on assets relationship, considering the dual concept of monetary units, the axiomatic theory and accounting- specific axioms. The structure of the balance sheet and assets-claims on assets relationship are examined using a rationalistic, analytical and deductive method ; this method uses the axiomatic set theory and predicate logic to define a set of axioms and the logical rationale to apply them to any deductive proof. The method includes accounting primitives and axioms to use in combination with those of the axiomatic theory. A direct proof is applied to test the balance sheet fit to a hereditary set structure according to the axiomatic theory, and proof by contraposition is employed to examine the assets-claims on assets equality by comparing their elements. Results show that balance sheet has a set structure that can be defined and analyzed with the axiomatic method and fits a hereditary set structure. Also, by comparing the elements of assets and claims on assets and considering their financial classification, it is shown that these sets do not contain the same elements and, consequently, they are not equal under the postulates of the axiomatic method. Key-Words: Dual concept, accounting transactions, axiomatic method, assets, claims on assets, balance sheet. 1 Introduction difficulties in understanding the applications of this This paper addresses the issue of identifying a set method. -
Copyrighted Material
INDEX Abel, Niels, 342 Axiom scheme, 228 Abelian group, 342 Axiom(s), 24 Absolute value, 116 choice, 231, 235 Abstraction, 122 empty set, 227 Addition, inference rule, 25 equality, 226 Addition, matrix, 355 extensionality, 227 Additive identity, 199, 412 foundation, 234 Additive inverse, 199 Frege–Łukasiewicz, 24 Aleph, 313 group, 340 Algebraic, 315 paring, 228 Alphabet, 5 power set, 228 first-order, 68 regularity, 234 second-order, 73 replacement, 230 And, 4 ring, 353 Antecedent, 4 COPYRIGHTED MATERIALseparation, 228 Antichain, 183 subset, 229 Antisymmetric, 177 union, 228 Arbitrary, 88 Zermelo, 231 Argument form, 21 Axiomatizable, finitely, 409 Assignment, 7 Associative, 34, 139, 199, 412 Basis case, 258 Assumption, 46 Bernstein, Felix, 301 Asymmetric, 177 Beth, 316 Atom, 3, 6 Biconditional, 5 Automorphism, 380 Biconditional proof, 107 435 AFirst Course in Mathematical Logic and Set Theory, First Edition. Michael L. O’Leary. © 2016 John Wiley & Sons, Inc. Published 2016 by John Wiley & Sons, Inc. 436 INDEX Bijection, 211 Complement, 128 Binary, 68 Complete, 56, 398 function, 189 Complete theory, 423 operation, 198 Completeness theorem, 61, 407 relation, 161 Gödel’s, 407 Binomial coefficient, 263 Completeness, real numbers, 275 Binomial theorem, 263 Complex number, 281 Boole, George, 117 Composite number, 107 Bound Composition, 163, 195 lower, 181 Compound, 4, 6 upper, 180 Concatenation, 178 Bound occurrence, 77 Conclusion, 22, 26 Burali-Forti paradox, 297 Conditional, 4 Burali-Forti theorem, 292 Conditional proof, 45 Congruent, 170 Cancellation, -
Abhijit Dasgupta with an Introduction to Real Point Sets
Abhijit Dasgupta Set Theory With an Introduction to Real Point Sets Abhijit Dasgupta Set Theory With an Introduction to Real Point Sets Abhijit Dasgupta Department of Mathematics University of Detroit Mercy Detroit, MI, USA [email protected] ISBN 978-1-4614-8853-8 ISBN 978-1-4614-8854-5 (eBook) DOI 10.1007/978-1-4614-8854-5 Springer New York Heidelberg Dordrecht London Library of Congress Control Number: 2013949160 Mathematics Subject Classification (2000): 03E10, 03E20, 03E04, 03E25, 03E15, 28A05, 54H05, 03E30, 03E75, 03E50, 03E55, 03E60, 03E02 © Springer Science+Business Media New York 2014 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. Exempted from this legal reservation are brief excerpts in connection with reviews or scholarly analysis or material supplied specifically for the purpose of being entered and executed on a computer system, for exclusive use by the purchaser of the work. Duplication of this publication or parts thereof is permitted only under the provisions of the Copyright Law of the Publisher’s location, in its current version, and permission for use must always be obtained from Springer. Permissions for use may be obtained through RightsLink at the Copyright Clearance Center. Violations are liable to prosecution under the respective Copyright Law. The use of general descriptive names, registered names, trademarks, service marks, etc. -
Formalizing Foundations of Mathematics
Formalizing Foundations of Mathematics Mihnea Iancu Supervisors: Florian Rabe, Michael Kohlhase Jacobs University Bremen Abstract. The increase of mathematical knowledge during the last few hundred years and its development towards greater precision has led to the formalization of large parts of mathematics. There are currently several systems that allow the formalization of mathematics and that are able to formally check the correct- ness of mathematical proofs. However, they are based on different foundations of mathematics which means that their libraries of formal mathematics are com- pletely independent and not translatable from one system to another. Here we give translations from Isabelle/HOL and Mizar’s Tarski-Grothendieck set theory to ZFC that formalize the set theoretical semantics of Isabelle and Mizar. The translations are represented in the Edinburgh logical framework LF and include representations of ZFC, Isabelle, Isabelle/HOL, Mizar and Tarski-Grothendieck set theory in LF. 1 Introduction and Related Work 1.1 Formalized Mathematics The 20th century saw significant advances in formal set theory mostly stimulated by the discovery of paradoxes in naive set theory. The most famous paradox was found by Russell in 1901 and roughly arises from unlimited set comprehension. To conform with our intuition about logic, set theories must ensure that truth and falsity are disjoint, meaning that the theory is free of contradiction (consistent). Despite its conceptual beauty naive set theory was not consistent and Russell’s para- dox, although simple, did not suggest an immediate fix. As a result several foundations were developed by mathematicians over many years but this process did not lead to a commonly accepted solution but to a continuous branching of set theories. -
Bibliography
Bibliography U. Abraham [∞] Proper forcing. In “Handbook of Set Theory” (A. Kanamori, M. Fore- man, et al., eds.). U. Abraham, M. Rubin, and S. Shelah [1985] On the consistency of some partition theorems for continuous colorings, and the structure of ℵ1-dense real order types. Ann. Pure Appl. Logic 29 (1985), no. 2, 123–206. MR 87d:03132. U. Abraham and S. Shelah [1985] Isomorphism types of Aronszajn trees. Israel J. Math. 50 (1985), no. 1-2, 75–113. MR 86i:03063. J. W. Addison Jr. [1959] Separation principles in the hierarchies of classical and effective de- scriptive set theory. Fund. Math. 46 (1959), 123–135. MR 24 #A1209. J.W.AddisonJr.andY.N.Moschovakis [1968] Some consequences of the axiom of definable determinateness. Proc. Natl. Acad. Sci. U.S.A. 59 (1968), 708–712. MR 36 #4979. P. S. Aleksandrov [1916] Sur la puissance des ensembles mesurables B. C. R. Acad. Sci. Paris 162 (1916), 323–325. P. S. Aleksandrov and P. S. Urysohn [1929] M´emoire sur les espaces topologiques compacts. Verh. Akad. Wetensch. Amsterdam 14 (1929), 1–96. J. Bagaria 1 [1994] Fragments of Martin’s axiom and ∆3 sets of reals. Ann. Pure Appl. Logic 69 (1994), no. 1, 1–25. [2000] Bounded forcing axioms as principles of generic absoluteness. Arch. Math. Logic 39 (2000), no. 6, 393–401. MR 2001i:03103. R. Baire [1899] Sur les fonctions de variables r´eelles. Annali di Math. (3) 3 (1899), 1–123. B.Balcar,T.J.Jech,andJ.Zapletal [1997] Semi-Cohen Boolean algebras. Ann. Pure Appl. Logic 87 (1997), no. -
Index HANDBOOK of MATHEMATICS
Index Thierry VIALAR HANDBOOK OF MATHEMATICS Over a thousand Illustrations 2016 Index A-basis, 427 Additive associativity, 57, 700 A-module, 426 Additive category, 792 Ab-category, 792 Additive commutativity, 57, 700 Ab-enriched (symmetric) monoidal category, 792 Additive functor, 410, 808 Abel lemma, 163, 614 Additive group, 138 Abel theorem, 174 Additive group of integers modulo n, 117 Abel-Poisson, 661 Additive identity, 56, 57, 700 Abelian category, 791, 799 Additive inverse, 56, 57, 700 Abelian group, 56—58, 110, 114, 119, 120, 138, 643, Additive notation, 43, 52 645, 700, 701, 707, 791, 798, 810 additively and multiplicatively stable, 54 Abelian integral, 591, 592 Additively stable, 54 Abelian semigroup, 58, 701 Additivity axiom, 750 Abelian variety, 696 Adequate, 401 Abelianization, 426 Adequate subcomplex, 401 Abraham-Shaw, 1013 Adherent point, 265, 269, 297, 911 Absolute complement, 11, 15 Adherent point of a filter, 303 Absolute consistency, 6 Adic topology, 723, 771 Absolute extrema, 61 Adjective Absolute frequency, 839 autological, 18 Absolute geometry, 203, 206, 207 heterological, 18 Absolute gometry Adjoint, 820 models 1,2,3,4, 207 Adjoint endomorphism, 185 Absolute homology groups , 394 Adjoint functor, 408 Absolute Hurewicz theorem, 426 Adjoint functors, 805 Absolute maximum, 906 Adjoint functors (adjunction), 805 Absolute valuation, 106 Adjoint map, 331 Absolute value, 196, 440 Adjoint of a linear map, 331 in the field of rationals, 197 Adjoint operator, 331, 508 non-Archimedean, 197 Adjoint pair (of functors), 421 Absolute