The Assets-Claims on Assets Equivalence in the Axiomatic Method

The purpose of the study is to analyze the assets-claims on assets equivalence based on the dual concept of monetary units and the axiomatic method. The methodology is analytical, rationalistic and deductive; it uses axiomatic theory with set theory and predicate logic to test set equivalence. The a...

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Autores:
Tipo de recurso:
Fecha de publicación:
2016
Institución:
Universidad del Rosario
Repositorio:
Repositorio EdocUR - U. Rosario
Idioma:
eng
OAI Identifier:
oai:repository.urosario.edu.co:10336/27046
Acceso en línea:
https://repository.urosario.edu.co/handle/10336/27046
Palabra clave:
Dual concept
Axiomatic method
Cardinality
Equivalence
Balance sheet
Rights
License
Abierto (Texto Completo)
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network_acronym_str EDOCUR2
network_name_str Repositorio EdocUR - U. Rosario
repository_id_str
spelling 2883306002020-08-19T14:40:51Z2020-08-19T14:40:51Z2016-01-01The purpose of the study is to analyze the assets-claims on assets equivalence based on the dual concept of monetary units and the axiomatic method. The methodology is analytical, rationalistic and deductive; it uses axiomatic theory with set theory and predicate logic to test set equivalence. The axiomatic theory involves a set of axioms, which are used in combination with accounting axioms to develop a proof of the assets-claims on the assets considered as finite sets. The analysis uses a bijective function based on the dual concept of monetary units, and proof by contraposition to test the fulfillment of the requirement of a bijective function. Results show that assets cardinality is not equal to claims on assets cardinality when taking into account the dual concept of monetary units, and as a consequence assets and claims on assets are not equivalentapplication/pdfISSN: 1109-2769EISSN: 2224-2880https://repository.urosario.edu.co/handle/10336/27046engWorld Scientific and Engineering Academy and Society440431WSEAS Transactions on MathematicsVol. 15WSEAS Transactions on Mathematics, ISSN:1109-2769; EISSN:2224-2880, Vol.15 (January, 2016); pp. 431-440https://www.wseas.org/multimedia/journals/mathematics/2016/a805806-092.pdfAbierto (Texto Completo)http://purl.org/coar/access_right/c_abf2WSEAS Transactions on Mathematicsinstname:Universidad del Rosarioreponame:Repositorio Institucional EdocURDual conceptAxiomatic methodCardinalityEquivalenceBalance sheetThe Assets-Claims on Assets Equivalence in the Axiomatic MethodLa equivalencia de activos-derechos sobre activos en el método axiomáticoarticleArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501Juárez, Fernando10336/27046oai:repository.urosario.edu.co:10336/270462022-05-02 07:37:21.875032https://repository.urosario.edu.coRepositorio institucional EdocURedocur@urosario.edu.co
dc.title.spa.fl_str_mv The Assets-Claims on Assets Equivalence in the Axiomatic Method
dc.title.TranslatedTitle.spa.fl_str_mv La equivalencia de activos-derechos sobre activos en el método axiomático
title The Assets-Claims on Assets Equivalence in the Axiomatic Method
spellingShingle The Assets-Claims on Assets Equivalence in the Axiomatic Method
Dual concept
Axiomatic method
Cardinality
Equivalence
Balance sheet
title_short The Assets-Claims on Assets Equivalence in the Axiomatic Method
title_full The Assets-Claims on Assets Equivalence in the Axiomatic Method
title_fullStr The Assets-Claims on Assets Equivalence in the Axiomatic Method
title_full_unstemmed The Assets-Claims on Assets Equivalence in the Axiomatic Method
title_sort The Assets-Claims on Assets Equivalence in the Axiomatic Method
dc.subject.keyword.spa.fl_str_mv Dual concept
Axiomatic method
Cardinality
Equivalence
Balance sheet
topic Dual concept
Axiomatic method
Cardinality
Equivalence
Balance sheet
description The purpose of the study is to analyze the assets-claims on assets equivalence based on the dual concept of monetary units and the axiomatic method. The methodology is analytical, rationalistic and deductive; it uses axiomatic theory with set theory and predicate logic to test set equivalence. The axiomatic theory involves a set of axioms, which are used in combination with accounting axioms to develop a proof of the assets-claims on the assets considered as finite sets. The analysis uses a bijective function based on the dual concept of monetary units, and proof by contraposition to test the fulfillment of the requirement of a bijective function. Results show that assets cardinality is not equal to claims on assets cardinality when taking into account the dual concept of monetary units, and as a consequence assets and claims on assets are not equivalent
publishDate 2016
dc.date.created.spa.fl_str_mv 2016-01-01
dc.date.accessioned.none.fl_str_mv 2020-08-19T14:40:51Z
dc.date.available.none.fl_str_mv 2020-08-19T14:40:51Z
dc.type.eng.fl_str_mv article
dc.type.coarversion.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_6501
dc.type.spa.spa.fl_str_mv Artículo
dc.identifier.issn.none.fl_str_mv ISSN: 1109-2769
EISSN: 2224-2880
dc.identifier.uri.none.fl_str_mv https://repository.urosario.edu.co/handle/10336/27046
identifier_str_mv ISSN: 1109-2769
EISSN: 2224-2880
url https://repository.urosario.edu.co/handle/10336/27046
dc.language.iso.spa.fl_str_mv eng
language eng
dc.relation.citationEndPage.none.fl_str_mv 440
dc.relation.citationStartPage.none.fl_str_mv 431
dc.relation.citationTitle.none.fl_str_mv WSEAS Transactions on Mathematics
dc.relation.citationVolume.none.fl_str_mv Vol. 15
dc.relation.ispartof.spa.fl_str_mv WSEAS Transactions on Mathematics, ISSN:1109-2769; EISSN:2224-2880, Vol.15 (January, 2016); pp. 431-440
dc.relation.uri.spa.fl_str_mv https://www.wseas.org/multimedia/journals/mathematics/2016/a805806-092.pdf
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.rights.acceso.spa.fl_str_mv Abierto (Texto Completo)
rights_invalid_str_mv Abierto (Texto Completo)
http://purl.org/coar/access_right/c_abf2
dc.format.mimetype.none.fl_str_mv application/pdf
dc.publisher.spa.fl_str_mv World Scientific and Engineering Academy and Society
dc.source.spa.fl_str_mv WSEAS Transactions on Mathematics
institution Universidad del Rosario
dc.source.instname.none.fl_str_mv instname:Universidad del Rosario
dc.source.reponame.none.fl_str_mv reponame:Repositorio Institucional EdocUR
repository.name.fl_str_mv Repositorio institucional EdocUR
repository.mail.fl_str_mv edocur@urosario.edu.co
_version_ 1814167580798091264

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