Three levels at which any machine carrying out an Information-Processing task must be understood

1. Computational theory

What is the goal of computation, why is it appropriate, and what is the logic of the strategy by which it can be carried out?

2. Representation and algorithm

How can this computational theory be implemented? In particular, what is the representation for the input and output, and what is the algorithm for this transformation?

3. Hardware implementation

How can the representation and algorithm be realized physically?

From: 

Reasoning: Studies of Human Inference and Its Foundations

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