The workshops on (constraint) logic programming (WLP) are the annual meeting of the Society of Logic Programming (GLP e.V.) and bring together researchers interested in logic programming, constraint programming, and related areas like databases, artificial intelligence and operations research. The 23rd WLP was held in Potsdam at September 15 – 16, 2009. The topics of the presentations of WLP2009 were grouped into the major areas: Databases, Answer Set Programming, Theory and Practice of Logic Programming as well as Constraints and Constraint Handling Rules.

The workshops on (constraint) logic programming (WLP) are the annual meeting of the Society of Logic Programming (GLP e.V.) and bring together researchers interested in logic programming, constraint programming, and related areas like databases, artificial intelligence and operations research. In this decade, previous workshops took place in Dresden (2008), Würzburg (2007), Vienna (2006), Ulm (2005), Potsdam (2004), Dresden (2002), Kiel (2001), and Würzburg (2000). Contributions to workshops deal with all theoretical, experimental, and application aspects of constraint programming (CP) and logic programming (LP), including foundations of constraint/ logic programming. Some of the special topics are constraint solving and optimization, extensions of functional logic programming, deductive databases, data mining, nonmonotonic reasoning, / interaction of CP/LP with other formalisms like agents, XML, JAVA, program analysis, program transformation, program verification, meta programming, parallelism and concurrency, answer set programming, implementation and software techniques (e.g., types, modularity, design patterns), applications (e.g., in production, environment, education, internet), constraint/logic programming for semantic web systems and applications, reasoning on the semantic web, data modelling for the web, semistructured data, and web query languages.

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Die Induktion und die Deduktion bilden die zwei zentralen Prinzipien des Lateinunterrichts, nach denen neue Grammatik erarbeitet werden kann. Bei Lateindidaktikern besteht traditionell der Konsens, dass das induktive Verfahren dem deduktiven vorzuziehen sei. Diese einseitige Tendenz lässt sich aus lerntheoretischer Hinsicht durchaus rechtfertigen, da man bei der schüleraktivierenden induktiven Erarbeitung von einer höheren Aufmerksamkeitsintensität und einer tiefere Elaboration ausgeht. Die empirische Untersuchung, die mit ca. 400 Gymnasiasten der Jahrgangsstufen 6-9 durchgeführt wurde, zeigt jedoch, dass die angenommenen Vorteile eines induktiven Vorgehens für den lateinischen Grammatikunterricht nicht bestätigt werden konnten. Hinsichtlich der fachlichen Kenntnisse erweist sich ein deduktives Vorgehen als erfolgreicher. Auch die motivationalen Vorteile kommen bei einer induktiven Erarbeitung nicht generell zum Tragen.  Letztendlich muss weiter geforscht werden, ob es sich bei einer gelenkten Entdeckung möglicherweise um eine noch erfolgreichere Alternative handelt oder ob der Aspekt der Variatio für die Schüler von größter Bedeutsamkeit ist oder ob die grammatischen Prinzipien überhaupt nicht den Einfluss haben, von dem man bisher ausgegangen ist.

Den 1 januari 2009 infördes regler som begränsar rätten för företag att göra ränteavdrag, vilket har till syfte att förhindra aggressiv skatteplanering som sker genom ränteupplägg. Två undantag till denna begränsade rätt till ränteavdrag benämns tioprocentsregeln och ventilen. Genom dessa får ränteavdrag göras om mottagaren av ränteinkomsten beskattas med tio procent eller om förfarandet är affärsmässigt motiverat. Dessa undantagsregler har dock blivit utsatts för kritik. Kritiken som har framförts är att den aggressiva skatteplaneringen som sker genom ränteupplägg inte minskat trots tillkomsten av reglerna om ränteavdragsbegränsningar och det finns även frågetecken om tioprocentsregeln är förenlig med etableringsfriheten inom EU. Med anledning av detta har regeringen lagt fram förslag om att skärpa reglerna om ränteavdragsbegränsningar. Syftet med denna uppsats är därför att utreda huruvida en skärpning av tioprocentsregeln och ventilen bör ske samt utreda hur en sådan skärpning, med anledning av regeringens förslag, bör utformas. I uppsatsen används en traditionell juridisk metod för att beskriva gällande rätt och uppsatsen gör anspråk på att vara rättsvetenskaplig när frågorna i syftet besvaras. En skärpning av tioprocentsregeln och ventilen är nödvändig då bolagsskattebasen idag är i behov av ett skydd som ingen av dessa två regler i sin nuvarande utformning kan ge. Dock bör ingen av de föreslagna skärpningarna angående tioprocentsregeln som regeringen lagt fram införas, då de måste anses som allt för långtgående. Angående ventilen finns det emellertid två förslag som måste anses så pass välavvägda och stärkande för ventilens utformning att dessa bör införas. / The first of January 2009 rules that limited the right for companies to make deduction of interest were introduced and the purpose was to prevent aggressive tax planning through advanced interest approaches. Two exceptions to this limitation are called the ten percent rule and the valve. Through these exceptions interest deduction can be done if the receiver of the interest is taxed by at least ten percent or if the procedure can be commercially justified. However the ten percent rule and the valve have been subject to criticism. The criticism put forward argue that the aggressive tax planning through interest approach have not declined despite the creation of the rules of interest deduction limitations and there are also ambiguities if the ten percent rule is compatible with the freedom of establishment within the EU. For this reason, the Government has submitted a proposal to tightening the rules of interest deduction limitations. Hence the purpose of this study is to investigate whether a tightening of the ten percent rule and the valve should occur and examine how such a tightening, on the occasion of the government's proposals, should be formulated. The thesis applies a traditional legal method used to describe the law and the thesis claims to be the jurisprudential when the questions in the purpose are answered. The tightening of the ten percent rule and the valve is necessary because the corporate tax base is in need of protection and neither of these two rules in their present form is able to provide this protection. However, none of the proposals regarding the ten percent rule which the government has submitted should be introduced because they must be regarded as disproportionate extensive. Regarding the valve there are two proposals that should be implemented since they must be considered well balanced and invigorating for the valve’s formulation.

Huvudregeln inom svensk skatterätt är att ränteutgifter ska dras av inom inkomstslaget nä- ringsverksamhet. För ett antal år sedan uppmärksammade Skatteverket ett förfarande där internationella koncernbolag utnyttjade den fria avdragsrätten i ett skatteplanerings hänse- ende. Höga vinster i svenska bolag flyttades genom höga räntor på interna lån till bolag i lågbeskattade länder. Efter ledande praxis visade det sig att möjligheten till att angripa för- farandet genom lag saknades och Skatteverkets kartläggning visade att ränteavdrag av skat- teplaneringsskäl utnyttjades i hög utsträckning, uppmärksammades behovet av lagstiftning på området. I syfte att förhindra förfarandet, som givits smeknamnet räntesnurror, infördes lagstiftning gällande ränteavdragsbegränsningar år 2009. Skatteverkets fortsatta kartläggningar tyder på att det trots införandet av lagstiftningen finns betydande möjligheter för bolag att undgå bolagsbeskattning i Sverige. Lagens ut- formning har oönskade effekter, den är oförutsebar och miljardtals kronor försvinner från den svenska skattebasen årligen. I mars 2012 lade finansdepartementet fram ett förslag till effektivare ränteavdragsbegränsningar. Syftet med denna uppsats är att analysera lagförsla- get i finansdepartementets nya promemoria gällande effektivare ränteavdragsbegränsningar utifrån ändamålet om att förhindra skatteplanering jämfört med dagens lagstiftning. Efter en granskning av förslaget och den kritik det bemött jämfört med dagens lagstiftning fram- kommer att förslaget bättre uppfyller statens mål om att förhindra skatteplanering. Ur ett bolagsperspektiv förefaller förslaget dock utöka oförutsebarheten och vara något väl om- fattande. Slutsatsen är att förslaget bättre uppfyller målet om att förhindra skatteplanering genom ränteavdrag men att det bör bearbetas för att inte missgynna näringslivet. / <img src="file:///page3image4536" /> The general principal within Swedish tax law is that interest expenses are deductible on in- come derived from business. A procedure, where international corporate groups abused the right of interest deduction in order to accomplish tax avoidance, was discovered a few years ago. High profits in Swedish companies were moved to companies in tax havens through high interest rates. After established practice showed that there lacked a possibility of preventing these procedures and the Swedish Tax authority discovered the extent of which they were used the need of extended regulations for interest deductions became clear. In order to prevent these procedures, new rules regarding interest deduction were laid down in law during year 2009. The tax authority’s researches showed that even though new regulations had been laid down there still existed a substantial possibility for companies to avoid tax in Sweden. The regulations today have an undesirable effect, are unpredictable and allow billions of kroner to disappear from the Swedish tax base each year. In March 2012 the ministry of finance presented a proposal for more effective regulations on interest deduction. The objective this thesis is to analyse the proposed regulations in comparison to current legislation in the light of preventing tax avoidance. After a review of the proposal and the criticism it has re- ceived, compared to the current legislation, it appears that the proposed regulations better can accomplish the states goal of preventing tax avoidance. However when the new regula- tions are seen through a company perspective they seem to be too extensive and increase unpredictability. The conclusion is nonetheless that the proposal better fulfils the goal of preventing tax avoidance through interest deduction, however it is in need of some changes in order to not disbenefit the industrial economy.

A survey of algorithms for free unification is given, followed by an overview of the computability and complexity of unification problems. Second-order unification is known to be undecidable, and a proof is given that the first-order problem is also undecidable under an arbitrary set of axioms. A new systolic algorithm is introduced for term minimisation or term compaction. This is a general-purpose tool for systems using structure sharing. Apart from time and space savings, its use allows subterms to be tested for equality in constant time. The use of compact terms greatly simplifies free term matching and gives rise to a linear-time algorithm with lower processing overheads than the Paterson-Wegman unification algorithm. A sublinear-time solution to the same problem is also given, assuming preloaded data. No existing algorithm for free unification has a sublinear-time implementation and this is related to the notion of a sparse P-complete problem. The complexity of restricted associative-commutative term matching is analysed. Contrary to an earlier conjecture the problem is NP-complete if variables occur at most twice but their number is unrestricted. Parallel methods are suggested as efficient solutions for the | tractable | linear and 1-variable versions of the problem. Results presented here should be useful in the implementation of fast symbolic ma- nipulation systems.

This thesis intends to analyse the notions of transcendental deduction and basic norm, presented in the works of Kant and Kelsen, respectively. These concepts are used by the authors quoted as a form to legitimize the objective validity of knowledge, in a general sense in Kant, and specifically the knowledge of Law in Kelsen. The idea to carry out this comparison originated from the analogy used by Kelsen, in his book Pure Theory of Law, between the Kantian categories of understanding, justified through of the transcendental deduction in the Critique of Pure Reason, and the basic norm, where the two notions appear like conditions of the possibility of knowledge. The work is divided into two chapters that deal, respectively, of the transcendental deduction, Objectives, strategies and method of the transcendental deduction of the categories , and of the basic norm, The legal thought of Kelsen and the Kantian s inspiration of the basic norm . Each of them will try to present the assumptions and characteristics of the concepts in question, starting from the objectives that led Kant and Kelsen to formulate them as forms of legitimation of knowledge. Finally, a comparison between the two projects and a discussion about the possibility of a transcendental deduction of the basic norm will be expounded, as well as some conclusions that can be drawn from the work / Este trabalho pretende analisar as noções de dedução transcendental e norma fundamental, apresentadas nas obras de Kant e Kelsen, respectivamente. Tais conceitos são utilizados pelos referidos autores como forma de legitimar a validade objetiva de conhecimento, de maneira geral em Kant, e especificamente o conhecimento do Direito em Kelsen. A idéia de realizar essa comparação surgiu da analogia realizada por Kelsen, em sua obra Teoria Pura do Direito, entre as categorias do entendimento kantianas, justificadas através da dedução transcendental na Crítica da Razão Pura, e a norma fundamental, onde ambas as noções aparecem como condições da possibilidade de conhecimento. O trabalho está dividido em dois capítulos que tratam, respectivamente, da dedução transcendental, Objetivos, estratégias e método da dedução transcendental das categorias , e da norma fundamental, O pensamento jurídico de Kelsen e a inspiração kantiana da norma fundamental . Cada um deles tentará expor os pressupostos e características dos conceitos em questão, a partir dos objetivos que levaram Kant e Kelsen a formulá-los como formas de legitimação de conhecimento. Ao final, será realizada uma comparação entre os dois projetos e uma discussão sobre a possibilidade de uma dedução transcendental da norma fundamental, além da exposição de algumas conclusões que podem ser retiradas do trabalho

Dans les Règles pour la direction de l’esprit, Descartes fonde sa première théorie de la science sur deux « actes de l’intellect » : intuitus et deductio. Au moment de définir le concept d’intuition, Descartes précise qu’il en fait un « usage nouveau », qui ne doit pas être confonduavec la signification courante qu’on lui a donnée dans les Écoles. L’exposition de ses premières découvertes scientifiques impliquerait donc une noétique différente de celle que lui ont enseignée ses maîtres jésuites. Reprenant un mot ancien, Descartes lui donne une signification neuve et un rôle inédit dans l’édifice de la connaissance humaine. Mais on n’a pas toujours compris le sens historique et philosophique de cette démarcation : de qui et de quoi Descartes entend-il se démarquer ? Et qu’y avait-il au juste de nouveau dans l’usage qu’il proposait ? Notre enquête propose de retracer l’histoire de cette idée d’intuition intellectuelle au cours de l’âge classique, chez les premiers lecteurs des Regulae, Malebranche, Locke, dans les entrées des dictionnaires et des encyclopédies du XVIIIe siècle,dans les nouveaux manuels de logique inspirés de Locke. Nous retraçons cette histoire jusqu’à ce que Kant, en 1770, semble y mettre le point final, en affirmant qu’il n’y a pas en l’homme de connaissance intuitive intellectuelle. Pourtant, et c’est tout le paradoxe, lorsque Kant formule ce constat d’échec, le mot même d’intuition s’est enfin, et pour la première fois,imposé dans le vocabulaire philosophique européen. / In the Rules for the Direction of the Mind, Descartes grounds his first theory of knowledge upon two "acts of the understanding" : intuitus and deductio. When he explains what he means by intuition, he warns the reader that he intends to make a "new use" of this word, which shall not be confused with the way the "schoolmen" understood it in the past. Descartes' first scientific discoveries seem to imply a new noetic, different from the one his Jesuit masters taught him while he was a student at La Fleche. But what, exactly, was new about the way Descartes used this ancient word ? The present inquiry is an attempt to give this question an answer, and also to trace this concept of intuition through the whole early modern period; in the works of the first readers of the Regulae (Baillet, Port-Royal, Malebranche), in the theory of knowledge of John Locke, in the dictionaries, lexicons and encyclopedias of the 18th century, in the new textbooks of Logic, inspired by Locken in some theological discussions over the nature of beatific vision.Our inquiry ends in 1770 when Kant declares that there's no such thing as "intellectual intuition" in man's mind, and that the only kind of intuition man's capable of is a sensitive one. Kant seems to put an endpoint to this chapter of European philosophy. But, on the other hand, when Kant writes this sentence, the word" intuition" has fully entered the European philosophical vocabulary, for the first time with its new meaning.

Innovation is widely seen as a basis for competition and knowledge plays a key role in underlying its effectiveness in the present economy which is knowledge-based. The innovation process is highly complex and uncertain; it is fraught with ambiguity, risks, errors and failures. How organisations respond to these downsides is not well reflected in the literature. They are often placed in a black box and left empirically unexplored. This researcher attempts to penetrate this box with an exploratory empirical study consisting of two research phases rooted in positivism. In Phase 1, a questionnaire survey is carried out with error management culture, organisational learning and knowledge management as antecedents of innovation effectiveness. The survey data collected are deductively analysed to test these four constructs. In Phase 2, the same data are inductively explored to determine the factors underlying innovation effectiveness. From deduction, knowledge management is found to be the sole antecedent of innovation effectiveness, affirming the importance of knowledge to innovation. From induction, autonomy and trust are found to be key factors underlying innovation effectiveness. Their attributes in this study are collaboration, knowledge sharing and control (for autonomy) and behaviour, relationship and reciprocal faith (for trust). The contributions from this study are – (a) an empirical confirmation on the importance of knowledge to innovation and (b) the derivation of autonomy and trust as key factors underlying its effectiveness. In addition, it contributes to research methodology with an exploratory integration of deduction and induction as complimentary modes of inference to facilitate the understanding of complex subjects like innovation. As a positivist research does not answer the causal how and why of innovation, it is recommended that future research on a similar topic moves to critical realism as a philosophical realm when an ontological dimension can be added to the epistemological exploration posited in positivism as found in this study.