The approach is to start by trying to clarify our understanding of these perceptions rather than just take the phenomena at face value. Why do we believe time flows and has a direction? What do we mean by the present?

The approach identifies a key role for memory in creating these perceptions - and memory recording is now understood to be a physical process. What insights can information theory and neurology provide. Can they provide a bridge to more basic physical phenomena - specifically the thermodynamic arrow of time?

Note that consideration of the sense of the flow of time and that it has a direction are conflated since they are closely interrelated.