Abstract
Abstract This paper emphasizes on application of background knowledge in ontology matching problems. The main idea is to have a multi-level structure of ontologies (higher the level, more universal/general the ontology is) to be used as background knowledge for ontology matching. This requires next generation of new upper level ontologies, which are at higher level than current set of upper level ontologies. To create such higher level ontologies, usage of new/ alternative philosophical models is suggested.
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