Knowledge as an Epistemological and Logical Concept

Author(s):  
Claudia Fernández-Fernández
Keyword(s):  
2018 ◽  
Vol 4 (1) ◽  
pp. 261-267
Author(s):  
Fatmir Mehmeti

Abstract Many scholars have shown that failure in leading big companies as well as the latest financial crises have led the auditing market to perceive traditional auditing more as a legal requirement rather than as a value added for the company. There are others that do not completely agree to this, but they all accept that the auditing as a profession should accept changes which will affect the value added for the company from auditing. Nowadays the companies are required more accountability rather that it was required before, perversely only financial reports were reported by the companies. Auditing is a process which confirms the statement provided by the company management regarding the information in financial statements that are real and accurate. Auditing has to be based on evidences and logical concept for better understanding. For companies that operate in the market, it is important to provide financial information that is consistent, reliable and complete for all users of the financial statements (banks, potential shareholders and the international community). In daily practice of entities we have two kinds audit, the internal and external audits. Usually, these are interlinked and complementary, with the ultimate aim that the (overall) audit is more effective and the reports that will emerge are fully arguable and meaningful. The internal audit has an important role which is to increase the effectiveness of internal control in private or public company. Internal audit has the responsibility of informing the management of the institution of deficiencies or weaknesses in the internal control system. External auditors are the fist line of the front for companies liadership. They play a key role in verifying the financial information provided to shareholders. External auditors inspect the financial statements prepared by the entity and provide assurance and independent opinion if these statements represent a true and fair view of the entity's condition for the year under review.


The Monist ◽  
1989 ◽  
Vol 72 (1) ◽  
pp. 70-77 ◽  
Author(s):  
Gian-Carlo Rota ◽  
Keyword(s):  

2012 ◽  
pp. 163-187
Author(s):  
John Adams
Keyword(s):  

Author(s):  
V. Ryzhykov ◽  
K. Horiacheva

The methodology of systematic approach of guaranteeing the quality of training for military specialists in higher military educational institutions is disclosed in the article. It was determined that the process of education and upbringing takes place under conditions of change of pedagogical goals in any pedagogical system. This process is accompanied by the emergence of new tasks in the field of education and education as society develops. There is a constant updating of scientific information, in the conditions of improvement of existing ones and creation of new methods of teaching and upbringing. There is a constant update of the student and teacher contingent throughout the learning and upbringing process. The systematic approach as a methodological basis for the development of quality assurance systems for the training of military specialists in higher military educational institutions is revealed. It is found that the systematic approach does not exist in the form of a clear methodology with a defined logical concept. This system, formed from a set of logical techniques, methodological rules and principles of theoretical research, thus performs a heuristic function in the general system of scientific knowledge. The functioning of the system is the process of professional training of future military specialists in higher military educational establishments. An important result of the functioning of the system is the high level of readiness of future military specialists for practical activity. This can be achieved by ordering the system based on certain principles. These principles include: the principle of objectivity, completeness, specific-historical (genetic) approach, systematic, contradictory pedagogical experience.


2017 ◽  
Vol 33 (1) ◽  
pp. 19-33
Author(s):  
Massimiliano Carrara ◽  
Enrico Martino

2010 ◽  
Vol 18 (NA) ◽  
pp. 21-36 ◽  
Author(s):  
Nishant Dafale ◽  
Satish Wate ◽  
Sudhir Meshram ◽  
Nageswara Rao Neti

Wide range of dyes and dyestuffs used in textile manufacturing are xenobiotic compounds and attract stricter to strict environmental regulations. The ability of microbial consortia to decolorize and metabolize dyes has long been known, and the use of bioremediation based technologies for treating textile wastewater has attracted interest. These dyes are decolorized by microbial consortia but technologies for their complete mineralization are still not developed. The most logical concept for the removal of azo dyes in biological wastewater treatment systems is based on anaerobic treatment, for the reductive decolorization, in combination with aerobic treatment, for the degradation of the by-products (aromatic amines) generated in the anaerobic bioreactor. Several research and review articles were published on anaerobic decolorization; however, research on complete mineralization of dyes through sequential anaerobic–aerobic bioreactors has received greater attention recently. Bioremediation through sequential anaerobic–aerobic bioreactor system has been reviewed in this article with critical appraisal using data generated through our experiments. While reviewing this work, we realized the importance of microbial diversity in a treatment unit to better understand the functional status to enhance the mineralization activity of the bioreactor.


1963 ◽  
Vol 12 (3) ◽  
pp. 863-882 ◽  
Author(s):  
Frederick A. Muckler

The nature of the differences and similarities between man and animals is one of the oldest controversies in the history of Western intellectual thought. From Aristotle to Hume, it was a central philosophical problem. The peak of activity was reached from the sixteenth to the eighteenth century ending, as a philosophical issue, with the work of Hume. In the present view, support for a naturalistic interpretation is provided principally through the influence of Montaigne, Bayle, and Hume, sustaining an interpretation so fundamental to the thought of today. Do animals reason? Until Hume, there was essentially little interest in the problem per se. The controversy was based on the philosophical and theological implications of the question. But even within that context, Montaigne, and then Bayle, were the first to state the logical nature of the argument. And, finally, with Hume, the topic was considered for itself. Given the behavior of man and animals what can one infer from that behavior? And the answer is that originally given by Montaigne: from like effects we can reasonably infer like causes. This same logical concept is at the heart of modern Behaviorism. But the major break with the past concerns what may be inferred. To Watson, of course, no inferences about conscious states, either in man or animals, are legitimate. No such notion appears anywhere in the previous two thousand years of discussion. Thus, while Hume and Watson might have agreed on the logical foundations of effect and inference in this case, they represent quite different points of view on what constitutes acceptable causal conditions. It is in this difference, and not in the logical essence of theoretical development, that modern Behaviorism represents such a radical departure from previous theory.


Sign in / Sign up

Export Citation Format

Share Document