A Notion of Logical Concept Based on Plural Reference

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


2021 ◽  
pp. 150-173
Author(s):  
Salvatore Florio ◽  
Øystein Linnebo

Plural logic is widely assumed to have two important virtues: ontological innocence and determinacy. Both assumptions are problematic, as is shown by providing a Henkin-style semantics for plural logic that does not resort to sets but takes a plural term to have plural reference. This semantics gives rise to a generalized notion of ontological commitment, which is used to develop some ideas of earlier critics of the alleged ontological innocence of plural logic.


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):  

Studia Logica ◽  
2014 ◽  
Vol 103 (4) ◽  
pp. 697-711 ◽  
Author(s):  
Massimiliano Carrara ◽  
Enrico Martino
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.


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