%0 Journal Article %T A theory of hierarchical consequence and conditionals %A Dov Gabbay %A Karl Schlechta %J Mathematics %D 2008 %I arXiv %X We introduce A-ranked preferential structures and combine them with an accessibility relation. This framework allows us to formalize contrary to duty obligations. Representation results are proved. %U http://arxiv.org/abs/0808.3072v1