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A scalar value is interpreted as TRUE in the Boolean sense if i +t is not the null string or the number 0 (or its string equivalent, "0") +. The Boolean context is just a special kind of scalar context where +no conversion to a string or a number is ever performed.
Truth and Falsehood ... Negation of a true value by "!" or "not" returns a special fals +e value. When evaluated as a string it is treated as '', but as a number +, it is treated as 0.