In classical two-valued logic there is a three way relationship among formal systems, Boolean algebras and set theory. In the case of infinite-valued logic we have a similar relationship among formal systems, MV-algebras and what is called Bold fuzzy set theory. The relationship, in the latter case, between formal systems and MV-algebras has been known for many years while the relationship between MV-algebras and fuzzy set theory has hardly been studied. This is not surprising. MV-algebras were invented by C. C. Chang [1] in order to provide an algebraic proof of the completeness theorem of the infinitevalued logic of Lukasiewicz and Tarski. Having served this purpose (see [2]), the study of these algebras has been minimal, see for example [6], [7]. Fuzzy set theory was also being born around the same time and only in recent years has its connection with infinite-valued logic been made, see e.g. [3], [4], [5]. It seems appropriate then, to take a further look at the structure of MV-algebras and their relation to fuzzy set theory.

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This paper contains some results concerning the completeness of a first-order system of infinite valued logicThere are under consideration two distinct notions of completeness corresponding to the two notions of validity (see Definition 3) and strong validity (see Definition 4). Both notions of validity, whether based on the unit interval [0, 1] or based on linearly ordered MV-algebras, use the element 1 as the designated truth value. Originally, it was thought by many investigators in the field that one should be able to prove that the set of valid sentences is recursively enumerable. It was first proved by Rutledge in [9] that the set of valid sentences in the monadic first-order infinite valued logic is recursively enumerable.

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In this paper we show that the classes of MV-algebras and MV-semirings\ud are isomorphic as categories. This approach allows one to keep the inspiration and\ud use new tools from semiring theory to analyze the class of MV-algebras. We present\ud a representation ofMV-semirings byMV-semirings of continuous sections in a sheaf\ud of commutative semirings whose stalks are localizations of MV-semirings over prime\ud ideals. Using the categorical equivalence, we obtain a representation of MV-algebras

In this work we introduce a class of commutative rings whose defining condition is that its lattice of ideals, augmented with the ideal product, the semi-ring of ideals, is isomorphic to an MV-algebra. This class of rings coincides with the class of commutative rings which are direct sums of local Artinian chain rings with unit.