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Thinking as Computation

A First Course

Students explore the idea that thinking is a form of computation by learning to write simple computer programs for tasks that require thought. This book guides students through an exploration of the idea that thinking might be understood as a form of computation. Students make the connection between thinking and computing by learning to write computer programs for a variety of tasks that require thought, including solving puzzles, understanding natural language, recognizing objects in visual scenes, planning courses of action, and playing strategic games. The material is presented with minimal technicalities and is accessible to undergraduate students with no specialized knowledge or technical background beyond high school mathematics. Students use Prolog (without having to learn algorithms: “Prolog without tears!”), learning to express what they need as a Prolog program and letting Prolog search for answers. After an introduction to the basic concepts, Thinking as Computation offers three chapters on Prolog, covering back-chaining, programs and queries, and how to write the sorts of Prolog programs used in the book. The book follows this with case studies of tasks that appear to require thought, then looks beyond Prolog to consider learning, explaining, and propositional reasoning. Most of the chapters conclude with short bibliographic notes and exercises. The book is based on a popular course at the University of Toronto and can be used in a variety of classroom contexts, by students ranging from first-year liberal arts undergraduates to more technically advanced computer science students.

This book guides students through an exploration of the idea that thinking might be understood as a form of computation.

Accounting and Auditing Standards for Islamic Financial Institutions

While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and local regulations, this is not the case for Islamic financial organizations. Rather than having their own set of comprehensive accounting or auditing standards or policies, these are based, in some cases, on the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI), the Islamic Financial Services Board (IFSB)’s standards and Shari’ah based local policies. This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shari’ah. It offers a significant contribution to the field and a wealth of technical know-how. It analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective. The chapters are arranged in a systematic and logical way making it easily accessible and engaging. The book evaluates the existing standards and widens the scope of the discourse to include Maqasid al-Shari’ah, Islamic accounting and audit models and standards, as well as, offering practical policy recommendations. The author presents a Shari’ah justified solution to Islamic Accounting and Audit and offers guidance on overcoming the challenges to implementing Islamic Accounting and Auditing Standards. The book is a unique and exhaustive guide and, as such, will be an invaluable resource for academics, researchers, students, policymakers, as well as, practitioners in accounting and auditing firms and financial institutions.

While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting ...