Prof. Franz Hörmann is Assistant Professor and Lecturer at the department for Business Taxation and Tax Planning, of the Department for Accounting at the University of Economics and Business Administration, Vienna.
Works on further development of the semantical accounting theory, an approach studying accounting information systems from a linguistic perspective (the main proponents being Yuji Ijiri, Ahmed Riahi-Belkaoui).
The results of those researches should lead towards more usable accounting information systems in the future, resulting in knowledge management in the fields of accounting and semantic business modelling using predicate logic. Development of network-based cooperative software tools for “Economy 2.0”.
Carlson Capital's Double Black Diamond Fund posted a return of 3.3% net of fees in August, according to a copy of the fund's letter, which ValueWalk has been able to review. Q3 2021 hedge fund letters, conferences and more Following this performance, for the year to the end of August, the fund has produced a Read More