The Sarbanes–Oxley Act of 2002 requires company executives to certify financial statements and internal controls as a means of reducing fraud. Many companies have operationalized this by instituting a sub-certification process and requiring lower-level managers to sign certification statements. These lower-level organizational members are often the individuals who are aware of fraud and are in the best position to provide information on the fraudulent act. However, the sub-certification process may have the effect of reducing employees’ intentions to report wrongdoing. We (...) suggest that subordinates with knowledge of a superior who committed a fraudulent act and certified that there is no fraud will feel less personal responsibility to report the act, thus, decreasing reporting intentions. Additionally, we suggest that if the fraud is discovered subsequent to the reports being filed with the Securities and Exchange Commission, employees will perceive lower management responsiveness to investigate the fraud, which will reduce intentions to report. Using an experimental approach, we manipulate two between-participant variables: the presence or absence of sub-certification by the transgressor and the timing of fraud discovery, either before or after the reports have been filed with the SEC. We find that when sub-certification is present, perceived personal responsibility and intentions to report were diminished compared to when sub-certification is absent. Timing of the discovery of the fraudulent act did not influence perceived management responsiveness or reporting intentions. Supplemental analysis shows that personal responsibility partially mediates the relationship between sub-certification and reporting intentions. Our findings suggest that audit committees and senior executives may want to carefully consider the costs and benefits of the sub-certification process. (shrink)

Despite claims to the contrary, the science of ecology has a long history of building theories. Many ecological theories are mathematical, computational, or statistical, though, and rarely have attempts been made to organize or extrapolate these models into broader theories. The Theory of Ecology brings together some of the most respected and creative theoretical ecologists of this era to advance a comprehensive, conceptual articulation of ecological theories. The contributors cover a wide range of topics, from ecological niche theory to population (...) dynamic theory to island biogeography theory. Collectively, the chapters ably demonstrate how theory in ecology accounts for observations about the natural world and how models provide predictive understandings. It organizes these models into constitutive domains that highlight the strengths and weaknesses of ecological understanding. This book is a milestone in ecological theory and is certain to motivate future empirical and theoretical work in one of the most exciting and active domains of the life sciences. (shrink)

Reason and Value collects fifteen brand-new papers by leading contemporary philosophers on themes from the moral philosophy of Joseph Raz. The subtlety and power of Raz's reflections on ethical topics - including especially his explorations of the connections between practical reason and the theory of value - make his writings a fertile source for anyone working in this area. The volume honours Raz's accomplishments in the area of ethical theorizing, and will contribute to an enhanced appreciation of the significance of (...) his work for the subject. (shrink)

Reasons and Recognition brings together fourteen new papers on an array of topics from the many areas to which Scanlon has made path-breaking contributions, ...

This volume contains articles covering a broad spectrum of proof theory, with an emphasis on its mathematical aspects. The articles should not only be interesting to specialists of proof theory, but should also be accessible to a diverse audience, including logicians, mathematicians, computer scientists and philosophers. Many of the central topics of proof theory have been included in a self-contained expository of articles, covered in great detail and depth. The chapters are arranged so that the two introductory articles come first; (...) these are then followed by articles from core classical areas of proof theory; the handbook concludes with articles that deal with topics closely related to computer science. (shrink)

Cook and Reckhow defined a propositional formulation of the pigeonhole principle. This paper shows that there are Frege proofs of this propositional pigeonhole principle of polynomial size. This together with a result of Haken gives another proof of Urquhart's theorem that Frege systems have an exponential speedup over resolution. We also discuss connections to provability in theories of bounded arithmetic.

Childress et al. (2023) present the case of a patient with capacity who requests to stay on extracorporeal membrane oxygenation (ECMO) indefinitely and highlight the ethical challenges associated w...

In his warranted christian belief, Alvin Plantinga launches a forceful attack on apophaticism, the view that God is in some sense or other beyond description. This paper explores his attack before searching for a Plantinga-proof formulation of apophaticism.

Let T be a first-order theory. A T-normal Kripke structure is one in which every world is a classical model of T. This paper gives a characterization of the intuitionistic theory T of sentences intuitionistically valid in all T-normal Kripke structures and proves the corresponding soundness and completeness theorems. For Peano arithmetic , the theory PA is a proper subtheory of Heyting arithmetic , so HA is complete but not sound for PA-normal Kripke structures.

The bounded arithmetic theory S2 is finitely axiomatized if and only if the polynomial hierarchy provably collapses. If T2i equals S2i + 1 then T2i is equal to S2 and proves that the polynomial time hierarchy collapses to ∑i + 3p, and, in fact, to the Boolean hierarchy over ∑i + 2p and to ∑i + 1p/poly.

Buss, S.R., The undecidability of k-provability, Annals of Pure and Applied Logic 53 75-102. The k-provability problem is, given a first-order formula ø and an integer k, to determine if ø has a proof consisting of k or fewer lines . This paper shows that the k-provability problem for the sequent calculus is undecidable. Indeed, for every r.e. set X there is a formula ø and an integer k such that for all n,ø has a proof of k sequents if (...) and only if n ε X. (shrink)

This paper discusses lower bounds for proof length, especially as measured by number of steps (inferences). We give the first publicly known proof of Gödel's claim that there is superrecursive (in fact. unbounded) proof speedup of (i + 1)st-order arithmetic over ith-order arithmetic, where arithmetic is formalized in Hilbert-style calculi with + and · as function symbols or with the language of PRA. The same results are established for any weakly schematic formalization of higher-order logic: this allows all tautologies as (...) axioms and allows all generalizations of axioms as axioms. Our first proof of Gödel's claim is based on self-referential sentences: we give a second proof that avoids the use of self-reference based loosely on a method of Statman. (shrink)

Samuel R. Buss and Aleksandar Ignjatović. Unprovability of Consistency Statements in Fragments of Bounded Arithmetic.

We study the long-standing open problem of giving$\forall {\rm{\Sigma }}_1^b$separations for fragments of bounded arithmetic in the relativized setting. Rather than considering the usual fragments defined by the amount of induction they allow, we study Jeřábek’s theories for approximate counting and their subtheories. We show that the$\forall {\rm{\Sigma }}_1^b$Herbrandized ordering principle is unprovable in a fragment of bounded arithmetic that includes the injective weak pigeonhole principle for polynomial time functions, and also in a fragment that includes the surjective weak pigeonhole (...) principle for FPNPfunctions. We further give new propositional translations, in terms of random resolution refutations, for the consequences of$T_2^1$augmented with the surjective weak pigeonhole principle for polynomial time functions. (shrink)

Partial consistency statements can be expressed as polynomial-size propositional formulas. Frege proof systems have polynomial-size partial self-consistency proofs. Frege proof systems have polynomial-size proofs of partial consistency of extended Frege proof systems if and only if Frege proof systems polynomially simulate extended Frege proof systems. We give a new proof of Reckhow's theorem that any two Frege proof systems p-simulate each other. The proofs depend on polynomial size propositional formulas defining the truth of propositional formulas. These are already known to (...) exist since the Boolean formula value problem is in alternating logarithmic time; this paper presents a proof of this fact based on a construction which is somewhat simpler than the prior proofs of Buss and of Buss-Cook- Gupta-Ramachandran. (shrink)

The four authors present their speculations about the future developments of mathematical logic in the twenty-first century. The areas of recursion theory, proof theory and logic for computer science, model theory, and set theory are discussed independently.

In this paper we argue that the moral value of an agent is determined solely by their dispositions to act intentionally and freely. We then put this conclusion to work. It resolves a putative moral paradox first posed by Saul Smilansky, and it undermines a prominent line of argument for a variety of Trinitarian theology. Finally, we derive our conclusion about the moral worth of agents not only from our initial series of thought experiments, but also from Abrahamic theism itself. (...) This means that Smilansky’s paradox can only possibly be rehabilitated by an atheist, and that the aforementioned line of argumentation for the Trinity is radically self-undermining, since it relies upon the denial of a corollary of Abrahamic theism. (shrink)

The paper proves refined feasibility properties for the disjunction property of intuitionistic propositional logic. We prove that it is possible to eliminate all cuts from an intuitionistic proof, propositional or first-order, without increasing the Horn closure of the proof. We obtain a polynomial time, interactive, realizability algorithm for propositional intuitionistic proofs. The feasibility of the disjunction property is proved for sequents containing Harrop formulas. Under hardness assumptions for NP and for factoring, it is shown that the intuitionistic propositional calculus does (...) not always have polynomial size proofs and that the classical propositional calculus provides a superpolynomial speedup over the intuitionistic propositional calculus. The disjunction property for intuitionistic propositional logic is proved to be P-hard by a reduction to the circuit value problem. (shrink)

We survey the best known lower bounds on symbols and lines in Frege and extended Frege proofs. We prove that in minimum length sequent calculus proofs, no formula is generated twice or used twice on any single branch of the proof. We prove that the number of distinct subformulas in a minimum length Frege proof is linearly bounded by the number of lines. Depthd Frege proofs ofm lines can be transformed into depthd proofs ofO(m d+1) symbols. We show that renaming (...) Frege proof systems are p-equivalent to extended Frege systems. Some open problems in propositional proof length and in logical flow graphs are discussed. (shrink)

We define self-control as an individual's efforts to bias the outcome of present or anticipated motivational conflicts in order to increase the likelihood that subsequent behavior serves perceived long-term interests. We suggest suppression and resolve are not “mechanisms” that underlie self-control, but rather are classes of strategies that influence motivations in order to increase the likelihood of successful self-control outcomes.

Both RalA and RalB interact with the ubiquitous calcium sensor, calmodulin (CaM). New structural and biophysical characterisation of these interactions strongly suggests that, in the native membrane‐associated state, only RalA can be extracted from the membrane by CaM and this non‐canonical interaction could underpin the divergent signalling roles of these closely related GTPases. The isoform specificity for RalA exhibited by CaM is hypothesised to contribute to the disparate signalling roles of RalA and RalB in mitochondrial dynamics. This would lead to (...) CaM shuttling RalA to the mitochondrial membrane but leaving RalB localisation unperturbed, and in doing so triggering mitochondrial fission pathways rather than mitophagy. (shrink)

The perspectives of academic journal editors regarding self-plagiarism were examined by means of an online survey in which 277 editors of education journals participated. Following the survey, a sub-sample of 14 editors were interviewed. A substantial majority of editors were found to be in accord with the most recent edition of the Publication Manual of the APA in believing that re-use of long, verbatim passages or tables, figures and images from an author’s previously published work without appropriate citation is unethical, (...) and most editors viewed less egregious self-borrowing as wrong also. However, numerous editors expressed unease with the general concept of self-plagiarism, and several of them noted contextual factors that can make limited self-plagiarism acceptable. A clear majority indicated support for a common policy regarding self-plagiarism but had doubts about the feasibility of getting agreement on a comprehensive statement. (shrink)

The author reviews the planned withdrawal of healthcare from the primary public hospital, Grady Memorial Hospital, of Atlanta, Georgia. Prior to passage of the Affordable Care Act of 2010, at least half of the patients had no public or private health insurance and their care was financially supported by State and County funding as well as supplementation from Emory University. New administration in the elected positions of the State and County and at the University reached agreement to decrease care. The (...) University President stated that the Hippocratic Oath was no longer valid for salaried physicians who must follow the direction of their business manager. The author, a tenured Professor, was forcibly transferred to the Veterans Hospital, which also was withholding standard medical care, including life-saving medications. Organizing multiple concerned organizations including members of the King Center, the Carter Center, the Open Door Community Center, Gay Rights, etc., (Grady Coalition) multiple public protests were successful in raising the necessary funds to continue adequate care at Grady and begin an investigation of the Veterans Affairs Hospital. (shrink)

Originating from work in operations research the cutting plane refutation systemCP is an extension of resolution, where unsatisfiable propositional logic formulas in conjunctive normal form are recognized by showing the non-existence of boolean solutions to associated families of linear inequalities. Polynomial sizeCP proofs are given for the undirecteds-t connectivity principle. The subsystemsCP q ofCP, forq≥2, are shown to be polynomially equivalent toCP, thus answering problem 19 from the list of open problems of [8]. We present a normal form theorem forCP (...) 2-proofs and thereby for arbitraryCP-proofs. As a corollary, we show that the coefficients and constant terms in arbitrary cutting plane proofs may be exponentially bounded by the number of steps in the proof, at the cost of an at most polynomial increase in the number of steps in the proof. The extensionCPLE +, introduced in [9] and there shown top-simulate Frege systems, is proved to be polynomially equivalent to Frege systems. Lastly, since linear inequalities are related to threshold gates, we introduce a new threshold logic and prove a completeness theorem. (shrink)