The state of computing science and, particularly, software engineering and knowledge engineering is generally considered immature. The best starting point for achieving a mature engineering discipline is a solid scientific theory, and the primary reason behind the immaturity in these fields is precisely that computing science still has no such agreed upon underlying theory. As theories in other fields of science do, this paper formally establishes the fundamental elements and postulates making up a first attempt at a theory in this field, considering the features and peculiarities of computing science. The fundamental elements of this approach are informons and holons, and it is a general and comprehensive theory of software engineering and knowledge engineering that related disciplines (e.g., information systems) can particularise and/or extend to take benefit from it (Lakatos' concepts of core theory and protective belt theories).

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