This article discusses the problems and difficulties, the results so far, and some improvements in logic and logical languages that may be required to formalize common sense. Fundamental conceptual advances are almost certainly required. The object of the paper is to get more help for AI from philosophical logicians. Some of the requested help will be mostly philosophical and some will be logical. Likewise the concrete AI approach may fertilize philosophical logic as physics has repeatedly fertilized mathematics.

this paper is to present an account of these recent developments. The paper is organized as follows. In Sections 2, 3 and 4 we briefly discuss declarative knowledge, non-monotonic reasoning and logic programming, respectively. In Section 5 we describe the proposed semantics of logic programming and in Section 6 we show its equivalence to the four above mentioned formalizations of non-monotonic reasoning. Section 7 contains concluding remarks. 2 Declarative Knowledge

In this paper we will try to reconstruct Tarski's views on the criterion of logicality and the nature of logical entities in his 1966 lecture ([31]), in terms of an explicit ontological scheme of functional types, sequential frames and categories, which results from a simple adaptation

The purpose of this paper is to introduce the model we built to represent financial information in an efficient way. This kind of information shows an unquestionable delay on the field of knowledge management, and this issue is more and more crucial as the requirements on financial reporting increase. We will describe the particular nature of laws as a knowledge source, and amongst other, the nature of accounting standards. We will explain the consequences of these particularities on the technical choices we made when we started to build our model, and what is the structure of our model. Then, we will sum up the issues we faced during the modelling process. This paper ends with a description of the applications we build to illustrate the possibilities of such a model for various financial information users, especially financial auditors.