K R Balachandran is Professor of Accounting at the Stern School of Business, New York University and Bin Srinidhi is Associate Professor of Accounting at the Graduate School of Management, Rutgers University. Growing competition from foreign companies, notably from Japan, has resulted in increased attention being paid to cost and quality issues in the US. The traditional view is that improvemen...

A sentential theory of attitudes holds that propositions (the things that agents believe and know) are sentences of a representation language. Given such a theory, it is natural to suggest that the proposition expressed by an utterance of natural language is also a sentence of a representation language. This leads to a straightforward account of the semantics of attitude verbs. However, this ki...

Generalization of the fundamental rough set discernibility tools aiming at searching for relevant patterns for complex decisions is discussed. As an example of application, there is considered the postsurgery survival analysis problem for the head and neck cancer cases. The goal is to express dissimilarity between different survival tendencies by means of clinical information. It requires handl...

David Kaplan’s ([Kaplan, 1989b], [Kaplan, 1989a]) philosophical work on indexicals has been influential not only with philosophers, but also with psychologists and linguists (e.g., Miller and Nunberg). Nevertheless, Kaplan’s account of indexicals has several problems. In this paper, I discuss his view that lexical meaning and context are sufficient for determining the reference of what he calls...