27,861 research outputs found

    Logic is Metaphysics

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    Analyzing the position of two philosophers whose views are recognizably divergent, W. O. Quine and M. Dummett, we intend to support a striking point of agreement between them: the idea that our logical principles constitute our principles about what there is, and therefore, that logic is metaphysics

    On Quine's Ontology: quantification, extensionality and naturalism (or from commitment to indifference)

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    Much of the ontology made in the analytic tradition of philosophy nowadays is founded on some of Quine’s proposals. His naturalism and the binding between existence and quantification are respectively two of his very influential metaphilosophical and methodological theses. Nevertheless, many of his specific claims are quite controversial and contemporaneously have few followers. Some of them are: (a) his rejection of higher-order logic; (b) his resistance in accepting the intensionality of ontological commitments; (c) his rejection of first-order modal logic; and (d) his rejection of the distinction between analytic and synthetic statements. I intend to argue that these controversial negative claims are just interconnected consequences of those much more accepted and apparently less harmful metaphilosophical and methodological theses, and that the glue linking all these consequences to its causes is the notion of extensionality

    Aggregation in activity-based costing and the short run activity cost function

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    This paper first identifies the conditions that support the construction of an aggregate output, i.e. the conditions under which a single measure of output can be used to accurately determine cost object incremental costs within a cost pool. This is a significant issue which has not been fully explored in the management accounting literature. Two conditions are jointly necessary and sufficient. The first one is the linear homogeneity property associated with each cost object production function. This condition ensures that costs are linear with output, which is essential if the cost reported by an activity-based costing (ABC) system is also to be a relevant cost for decision?making. The second is that all (cost object) cost driver rates for a given cost pool are equal. This condition guarantees that the cost function at a given activity depends on only one cost driver. The short run structure of ABC is also introduced. It is shown that the fundamental ABC property of linearly between costs and output does not generally hold in the short run, even assuming that technologies are linearly homogeneous. Only under very particular conditions, such as when inputs are combined in completely fixed proportions, are short run costs linear with output.activity-based costing; aggregate output; cost driver; multi-output technologies; short run activity cost function

    Liquid Intersection Types

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    We present a new type system combining refinement types and the expressiveness of intersection type discipline. The use of such features makes it possible to derive more precise types than in the original refinement system. We have been able to prove several interesting properties for our system (including subject reduction) and developed an inference algorithm, which we proved to be sound.Comment: In Proceedings ITRS 2014, arXiv:1503.0437

    Criar em Comunidade

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    O artigo, parte de um painel sobre teatro e comunidade, procura sublinhar a importĂąncia desta prĂĄtica, ou melhor postura metodolĂłgica, na chamada "sociedade de espectĂĄculo" e enfatizar este modelo como estratĂ©gia para devolver Ă  comunidade a consciĂȘncia da sua potencialidade de criação teatral
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