Note on Absolute Provability and Cantorian Comprehension

We will explicate Cantor’s principle of set existence using the Gödelian intensional notion of absolute provability and John Burgess’ plural logical concept of set formation. From this Cantorian Comprehension principle we will derive a conditional result about the question whether there are any absolutely unprovable mathematical truths. Finally, we will discuss the philosophical significance of the conditional result

Identität und Kolokalisation : zur metaphysischen Problematik der Individuation konkreterObjekte

Nach einem Rundgang durch die metaphysische Problematik der Individuation konkreter Objekte unter besonderer Berücksichtigung des dreidimensionalen und des vierdimensionalen Modells zeitlich veränderlicher Gegenstände richtet sich das Augenmerk auf die Frage nach der Kolokalisation konkreter Objekte. Diese Frage wird zugleich als wichtigste Kritik an dem vierdimensionalen Modell konkreter Objekte verstanden. Es wird dafür argumentiert, dass keine Gründe für die Annahme von Kolokalisationen sprechen, und dass somit das vierdimensionale Modell dem dreidimensionalen vorzuziehen ist. Insbesondere spricht gegen Kolokalisationstheorien ihre unauflösliche Verstrickung in undurchsichtige modale Begriffsbildungen, welche im Vierdimensionalismus vermieden werden können

The effects of accounting standards on the financial reporting properties of private firms: evidence from the German Accounting Law Modernization Act

This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were extended. In our analysis, we examine the changes in financial reporting and their effects on disclosures. We use four financial reporting property measures: discretionary accruals, the correlation between operating cash flow and accruals, the persistence of earnings, and the predictability of earnings. The results reveal no change across all financial reporting properties. Examining disclosure compliance for capitalized development costs and other provisions reveals substantial variation in compliance