Problems connected with the notion of implicature

As the title suggests, the primary concern of this study is with problems arising from a very widely used notion in the recent literature of linguistics and philosophy, the notion of implicature. As this concept was introduced and developed by the philosopher H. P. Grice, the main part of the study will understandably be centred around his work. Grice distinguished between two main types of implicature, the conventional and the conversational. In the first part we will be concerned with, what Grice called, conventional implicature, and in particular with the linguistic items generating it, as described in his work. Thus the aim of this part of the study will be to investigate the nature of conventional implicata, and to ask whether they can be justifiably claimed to be nonconsequential for truth-evaluation and invariable, as Grice argues. Grice's account in this respect will be found to be partly implausible, as regards his treatment of 'therefore', and partly inadequate, as it fails to take into account the wide ranging function of 'but' - his paradigm of conventional implicature - but treats its variable meaning aspects as invariable, conventional implicature. In view of the intriguing linguistic behaviour of 'but', the main contributions to this topic in the literature will be reviewed. In the second part of the study our primary aim will be to consider in detail linguistic phenomena that come under the rubric of conversational implicature in the literature - with an emphasis on Grice's examples - with a view to detecting common characteristics that can be taken as the parameters along which these phenomena can be defined as a homogeneous class. It will be concluded that they cannot. More stringent criteria will be proposed for membership in a narrowly defined class of conversational implicature. Two classes of background knowledge and assumptions will be described and shown to bear significantly on language production and understanding and, in particular, on the production and understanding of linguistic facts that have been called conversational implicatures. It will be concluded that the term 'conversational implicature' has been misused and abused. The view taken here will be that background knowledge schemes must be taken into account and represented in a language theory, though the difficulties facing such an enterprise are well understood and acknowledged. However, the overall conclusion will be that Grice's proposal effects a cut and dried demarcation between a neat but narrowly defined truth-functional semantics, on the one hand, and an unexplicated pragmatics, on the other, that would, however, include the most intriguing aspects of language use. , This view of language is not very revealing and, hence, uninteresting and unappealing

Ensuring the "true and fair view principle" of banks’ financial statements after the introduction of the application of IFRS : the case of Greece

In a highly volatile economic environment, like the one we are facing nowadays, there is a need, increasing day by day, for adequate and reliable information from companies of all economic sectors, in a way that everyone would be able to extract the maximum true and fair conclusions. However, emphasis is given to the banking sector, and that’s because banks are considered as the cornerstone of the financial support system especially in periods that economies collapsing. The present survey examines IFRS requirements, on how significant disclosures should appear adequately in financial reporting. The survey based on the analysis of financial figures combined with: the application of the Standards and requirements of the basic accounting principle of "true and fair view". Specifically: • Transactions effects and events, that are treated based on specific IFRS , are isolated and approximated using an analysis that starts from the overall picture and conclude in analysis of specific transactions. • Findings and effects of transactions that led to banks financial figures, are collected and evaluated based on specific order (major influence on Bank’s net position). • In order to try to assess the financial information’s level provided, compared with the disclosure requirements of IFRS for certain transactions and events, the financial statements of Athens Stock Exchange publicly listed Banks for the year 2009 are studied. The survey mainly focusing on events that have significant impact on the assets shown in the Financial Statements of Banks (Balance Sheet, P&L, changes in equity, cash flow) and data taken by key financial indicators as conditions. Survey’s main conclusion is that the level of information provided in the published financial statements is constantly improving and tends to reflect adequately Bank’s "true and fair view" without yet having reached the desired level. Also the survey showed that the incomplete quote mandatory disclosures set by IFRS tend to be bound by a limited number of banks. The weaknesses which have been properly identified classified and analyzed their impact on quality information, while emphasizing the decisive role of regulators in the development of quality of information that will contribute decisively to the emergence of financial position and operations results, as dictated the basic accounting principle and the needs of today's world economy.peer-reviewe

Shadow economy worsens income distribution

Shadow economy has many repercussions affecting most sectors of the economy. Our research question is how shadow economy affects income distribution. The contribution of the present paper is that if is found that shadow economy worsens income distribution. Our sample includes the following countries Austria, Belgium, Cyprus, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Netherlands, Portugal, Spain, Sweden and UK. It becomes evident that, international accounting standards and international standards of auditing should be adopted by EU members to eliminate shadow economy, and thus promote not only economic growth but also political stability. The structure of this paper has as follows. Literature review will be presented in sector 1. In sector 2 the econometric model will be analyzed and finally conclusions will be discussed in sector 3.peer-reviewe

Earnings management in Greece : a case study in construction sector using Jones model

Shadow economy is harmful to the whole official economy. It distorts competition and stock prices, it worsens income distribution and is an obstacle for entrepreneurship and economic growth. There are many reasons causing shadow economy. One of them is earnings management. A lot of research has been made on earnings management. In this paper Jones (1991) model will be used to examine the phenomenon of earnings management in the Greek construction industry. The findings are: first in the Greek construction sector discretionary accruals in practice affect negligibly the percentage of shadow economy in GDP, second in the Greek construction sector discretionary accruals (showing lower profits) increase in periods of higher capital tax rate, third in the Greek construction sector usually large companies resort to earnings management more than the small ones. Hence, Jones (1991) model shows the way for further investigation on tax avoidance. It should be noted however that shadow economy is a very complicated topic and is not only a matter of just earnings management. The contribution of this paper is that it uses Jones (1991) model to spot tax evading companies and triggers further research. Besides, the findings of this paper indicate the need for the global adoption of the international accounting and auditing standards. Cultural differentials across countries, which hinder this adoption, must be overcome.peer-reviewe

The History of Public Relations in Greece from 1950 to 1980: Professionalization of the “art”

The early development of public relations in Greece is explored through a focus on the period between 1950 and 1980. Specifically, the article considers the origins and early developments, important actors, international influences, professional bodies and the field of practice. It found that Greek business public relations was greatly influenced by American practices and through influential practitioners’ contact with the International Public Relations Association (IPRA)

The effects of the internal control system on the risk, profitability, and compliance of the U.S. banking sector: A quantitative approach

This is strong quantitative research investigating whether and how the components of the internal control system affect the credit risk, profitability, and compliance of the U.S. banking sector. Based on the COSO Framework, Basel Committee Frameworks, and the literature, the components of the internal controls are quantified. This quantitative nature distinguishes this study from others in this field since most of the studies up to now have investigated these topics by theoretical approaches. Eleven independent variables are analysed in three different regression models, with credit risk, profitability, and compliance being the dependent variables in each model. After cleaning the data from outliers, several tests are performed, while a panel set of data is used comprising the 210 biggest U.S. bank holding companies. Fixed-effects regression is applied in the three models, while the years under examination are the five fiscal years 2013–2017. Most of the data are taken from the proxy statements (DEF 14A) and the 10-K statements because of their qualitative nature. The key results indicate that Risk Assessment, Control Activities, and Information and Communication components strongly affect credit risk. The first (Control Environment) and last (Monitoring) components have a significant effect on credit risk, though only from the perspective of the board's number and the expertise of the audit committee, respectively. In the same line, internal controls significantly affect the profitability and compliance of U.S. banks, except for the Risk Assessment component in the first case and the Control Environment component in the second case, respectively. Control Activities component and the Information and Communication component have a significant and positive relationship with the banks' profitability, while these two components are significantly and negatively correlated with the banks' compliance. © 2021 John Wiley & Sons, Ltd

Problems connected with the notion of implicature

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Dividend Policy and Earnings Management: Evidence from the U.S. Aerospace and Defence Industry

This study provides evidence on how dividend policy affects earnings management. Our goal is to contribute to the literature by employing data from a sector (aerospace and defence) that to the best of our knowledge has never been studied before in terms of the relationship between earnings management and dividend policy. Our sample consists of 17 listed companies in the U.S. Stock Exchanges, examined for the 2012-2019 period. We employ panel data linear regression to conclude that the dividend policy positively affects the management’s practice of discretionary accruals manipulation. Consequently, our results support the signalling hypothesis that points to the importance of a stable dividend policy. Specifically, we provide relevant and robust information on management decision making regarding value return to the shareholders of U.S. aerospace and defence companies. Finally, we provide future research proposals that may shed more light on this obscure relationship. © 2022 Informa UK Limited, trading as Taylor & Francis Group

Furniture design with the approach of minimization of material disposal

Η παρούσα εργασία αποτελεί μέρος του μαθήματος «Διπλωματική Εργασία» του Τμήματος Μηχανικών Σχεδίασης Προϊόντων και Συστημάτων, του Πανεπιστημίου Αιγαίου. Συγκεκριμένα η εργασία αυτή, ασχολήθηκε με την διάταξη των κομματιών ενός επίπλου με σκοπό την αξιοποίηση όσο το δυνατόν περισσότερο της περίσσειας του υλικού (δηλαδή του υλικού που δε θα χρησιμοποιούνταν αρχικά για να κατασκευαστεί ένα ολόκληρο τεμάχιο). Αυτό επιτεύχθηκε με την επέμβαση στην τεχνολογία παραγωγής του επίπλου και στον τρόπο κατεργασίας της πρώτης ύλης του έτσι ώστε να σχεδιαστούν κι άλλα μικρότερα προϊόντα από τα κομμάτια που σε άλλη περίπτωση θα αποβάλλονταν. Η αξιοποίηση των αποβλήτων προσεγγίζει τη λογική του «zero waste» καθώς νέα προϊόντα δημιουργήθηκαν από τα δευτερεύοντα μέλη της πρώτης ύλης που χρησιμοποιήθηκε αρχικά