This paper describes a theory of intelligent systems and its reduction to engineering practice. The theory is based on a
broader theory of computation wherein information and control are defined within the subjective frame of a system. At
its most primitive level, the theory describes what it computationally means to both ask and answer questions which, like
traditional logic, are also Boolean. The logic of questions describes the subjective rules of computation that are
objective in the sense that all the described systems operate according to its principles. Therefore, all systems are
autonomous by construct. These systems include thermodynamic, communication, and intelligent systems. Although
interesting, the important practical consequence is that the engineering framework for intelligent systems can borrow
efficient constructs and methodologies from both thermodynamics and information theory. Thermodynamics provides
the Carnot cycle which describes intelligence dynamics when operating in the refrigeration mode. It also provides the
principle of maximum entropy. Information theory has recently provided the important concept of dual-matching useful
for the design of efficient intelligent systems. The reverse engineered model of computation by pyramidal neurons
agrees well with biology and offers a simple and powerful exemplar of basic engineering concepts.
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