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EN
The article is an attempt to answer the question whether the result of the connection between corroboration and verisimilitude is an inductive element in the Popperian methodology. For this purpose the essay collates Karl Popper’s view with David Hume’s scepticism and inductionism of Rudolf Carnap. Further on the paper analizes the compromising”(for inductionism and critical falsificationism) proposition of Evaldas Nekraˇsas. The article also contains a presentation of Imre Lakatos’ allegation of Popper’s scepticism and the accusation of inductionism as formulated by John Watkins. The study of the disputes between the philosophers leads to the conclusion that the critical views are baseless. The final hypothesis is that these are not the right ways of proving the allegations of crypto-inductionism.
EN
Sciencemeans here mathematics and those empirical disciplines which avail themselves of mathematical models. The pragmaticapproachis conceived in Karl R. Popper’s The Logic of Scientific Discovery(p.276) sense: a logical appraisal of the success of a theory amounts to the appraisal of its corroboration. This kind of appraisal is exemplified in section 6 by a case study—on how Isaac Newton justified his theory of gravitation. The computationalapproach in problem-solving processes consists in considering them in terms of computability: either as being performed according to a model of computation in a narrower sense, e.g., the Turing machine, or in a wider perspective—of machines associated with a non-mechanical device called “oracle”by Alan Turing (1939). Oracle can be interpreted as computer-theoretic representation of intuitionor invention. Computational approach in an-other sense means considering problem-solving processes in terms of logical gates, supposed to be a physical basis for solving problems with a reasoning.Pragmatic rationalismabout science, seen at the background of classical ration-alism (Descartes, Gottfried Leibniz etc.), claims that any scientific idea, either in empirical theories or in mathematics, should be checked through applications to problem-solving processes. Both the versions claim the existence of abstract objects, available to intellectual intuition. The difference concerns the dynamics of science: (i) the classical rationalism regards science as a stationary system that does not need improvements after having reached an optimal state, while (ii) the pragmatical ver-sion conceives science as evolving dynamically due to fertile interactions between creative intuitions, or inventions, with mechanical procedures.The dynamics of science is featured with various models, like Derek J.de Solla Price’sexponential and Thomas Kuhn’s paradigm model (the most familiar instanc-es). This essay suggests considering Turing’s idea of oracle as a complementary model to explain most adequately, in terms of exceptional inventiveness, the dynam-ics of mathematics and mathematizable empirical sciences.
EN
Celem opracowania jest sfalsyfikowanie podstawowego twierdzenia Target Costing (TC) w modelu dyskontowym, aby uchronić inwestorów przed podejmowaniem błędnych decyzji o wdrożeniu inwencji, jak to może mieć miejsce w tradycyjnym modelu TC. Model finansowo-matematyczny przedsięwzięcia innowacyjnego zastosowano jako model symulacyjny, żeby znaleźć minimalną stopę zysku i jednostkowy koszt dopuszczalny, który jest punktem krytycznym dzielącym przedsięwzięcia innowacyjne na spełniające warunki odniesienia sukcesu finansowego i ich niespełniające. Próba falsyfikacji podstawowego twierdzenia za pomocą modus tollendo tolens logiki klasycznej polegała na wykazaniu, że istnieje taki jednostkowy koszt dopuszczalny równy jednostkowemu kosztowi planowanemu, dla którego wartość NPV i IRR nie spełniają warunków odniesienia sukcesu finansowego. Podjęta próba falsyfikacji podstawowego twierdzenia TC nie powiodła się. Oznacza to, że doszło do koroboracji TC. Inwestorzy stosujący dyskontowy model TC jako narzędzie wspomagające podejmowanie decyzji o wdrożeniu inwencji mogą to robić bez obawy podjęcia błędnej decyzji.
PL
The purpose of this paper is to falsify the basic Target Costing (TC) theorem in the discount model to protect investors from making wrong decisions about implementing inventions, as can be the case with the traditional TC model. The financial and mathematical model of an innovative undertaking was used as a simulation model to find the minimum profit rate and unit allowable cost, which is a critical point dividing innovative ventures into meeting and failing to meet financial success conditions. An attempt to falsify a basic theorem using modus tollendo tolens of classical logic was to demonstrate that there is such a unit allowable cost equal to the unit planned cost for which NPV and IRR do not meet the conditions of financial success. An attempt to falsify basic TC theorem failed. This means that TC has corroborated. Investors using the discount TC model as a tool to support the decision to implement an invention can do so without fear of making the wrong decision.
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