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Titlebook: Non-financial Disclosure and Integrated Reporting; Theoretical Framewor Lino Cinquini,Francesco De Luca Book 2022 The Editor(s) (if applica

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The Role of Technology in Integrated Reporting: Practical Insights from the 2020 Framework Revision aces a paradox, the more and more pressing need to move towards a larger role of technology in the various phases of preparation, dissemination and usage of integrated reporting may produce a series of unintended consequences on its characteristics, and, namely, its corporate specificity and “tailor
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Jonida Carungu,Matteo Molinari,Giuseppe Nicolò,Giacomo Pigatto,Claudio Sottorivaitable HOTFUL. However, the process is not straightforward enough, so that the question in the title is still open. As a side result, requirements have been assessed for a suitable HOTFUL: definability of (generally) recursive types, availability of the type of all types and of a peculiar inheritance mechanism.
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mantics requires a unification procedure on well-typed terms. This unification procedure is described by a set of transformation rules which generate a set of type constraints from a given unification problem. The solvability of these type constraints is decidable for particular type structures.
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Maria Serena Chiucchi,Marco Giulianimantics requires a unification procedure on well-typed terms. This unification procedure is described by a set of transformation rules which generate a set of type constraints from a given unification problem. The solvability of these type constraints is decidable for particular type structures.
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Daniela Mancini,Palmira Piedepalumbo,Riccardo Stacchezzini,Damiano Cortesele, extralogical equality and general interpretations are not as fundamental as we thought twenty years ago. The purpose of the paper is to present a retrospective on this work and outline the basic principles of a general theory of specification as we now see it.
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