Prior research has examined several ethical questions related to executive compensation. The issues that have received most attention are whether executives' pay is fair and justified by performance. Since more recent studies show that stock options grants constitute the single largest component in executive compensation, we examine the relations of these grants to economic determinants and corporate governance for firms in the stagnant stage of their lifecycle. We find that, on average, stock options grants comprise a significant portion of annual (...) CEO compensation (26.4%) for stagnant firms. We also find that economic (corporate governance) factors explain less (or more) of the cross-sectional variation in stock options grants for stagnant firms than for growth firms. Furthermore, we document lower pay-performance sensitivity (i.e., weaker incentive alignment) and no improvement in future firm performance from past stock options grants to CEOs of stagnant firms. In particular, our study provides empirical evidence on some inefficiencies associated with stock options grants to CEOs of low potential (stagnant) firms, a long-standing concern of business ethics researchers (Moriarty, 2005; Nichols and Subramaniam, 2001; Perel, 2003). Our results also provide support for the corporate governance reforms discussed in Matsumura and Shin (2005), especially those proposed provisions that curtail the power of CEOs in the governance of firms. (shrink)

Purpose Responsible research and innovation is taking a role in assisting all types of stakeholders, including industry members, in moving their research and innovation initiatives to tackle grand challenges. The literature on RRI, however, focuses little on how industry can implement RRI principles. To solve this gap, the purpose of this study is to construct a conceptual framework for managing and assessing RRI principles in the industry. Design/methodology/approach Qualitative research was used to build the RRI key performance indicator list; 30 (...) interviews were conducted to design a framework which was pilot tested in a company to identify how to align technology outcomes to the values, needs and expectations of the society. Findings This study depicts five successive RRI implementation levels and exhibits RRI key performance indicators. Drawing on extant models, this study develops RRI levels and indicators to discuss why industry should become engaged in RRI, how it can embed RRI principles into R&I processes and how RRI indicators can be managed systematically. Originality/value The connection between RRI key performance indicators and RRI levels determines how industry can integrate principles and methodologies of RRI into R&I processes. The model in the study shows how companies move from one RRI stage to another and this study aims to exhibit an ideal stage of RRI for industry. (shrink)

Biographies of Imam Ghazali, Socrates, Plato and other philosophers.

This volume provides a comprehensive analysis of the history, development and other legal aspects relating to International Medical Law and covers issues arising from not only the physician-patient relationship, but also with many wider juridical relations involved in the broader field of medical care in the international arena.00After a general introduction, the book examines the evolution of medical law in different civilizations that existed all over the world. It systematically describes the sources of this law from conventions, treaties along with (...) discussing the important role played by the courts, international institutions and other bodies related to the medical field. The comprehensive coverage includes public health law, international spread and prevention of diseases. This volume covers medical ethics and clinical ethics; considerations to facets of the medical professionals and patients relationship such as rights and responsibilities of the physicians, beneficence, consent, privacy, rights of patients and risk management. Also covered are issues of international concern like medical criminal activities, human and drug trafficking, trade in human organs, human medical research, as well as matters dealing with bio-technology in relation to bio-safety, bio-security, bio-genetics, bio-ethics, and the role of medical personnel in armed conflicts. (shrink)

Autonomous vehicles (AV) offer promising benefits to society in terms of safety, environmental impact and increased mobility. However, acute challenges persist with any novel technology, inlcuding the perceived risks and trust underlying public acceptance. While research examining the current state of AV public perceptions and future challenges related to both societal and individual barriers to trust and risk perceptions is emerging, it is highly fragmented across disciplines. To address this research gap, by using the Web of Science database, our study (...) undertakes a bibliometric and performance analysis to identify the conceptual and intellectual structures of trust and risk narratives within the AV research field by investigating engineering, social sciences, marketing, and business and infrastructure domains to offer an interdisciplinary approach. Our analysis provides an overview of the key research area across the search categories of ‘trust’ and ‘risk’. Our results show three main clusters with regard to trust and risk, namely, behavioural aspects of AV interaction; uptake and acceptance; and modelling human–automation interaction. The synthesis of the literature allows a better understanding of the public perception of AV and its historical conception and development. It further offers a robust model of public perception in AV, outlining the key themes found in the literature and, in turn, offers critical directions for future research. (shrink)

Taking perceptual experience to consist in a relation of acquaintance with the sensible qualities, I argue that the state of being acquainted with a sensible quality is intrinsically a form of knowledge, and not merely a means to more familiar kinds of knowledge, such as propositional or dispositional knowledge. We should accept the epistemic claim for its explanatory power and theoretical usefulness. That acquaintance is knowledge best explains the intuitive epistemic appeal of ‘Edenic’ counterfactuals involving unmediated perceptual contact with reality (...) (cf. Chalmers, in: Gendler, Hawthorne (eds) Perceptual experience, Oxford University Press, 2006). It explains the elusiveness of knowledge gained through new acquaintances. It coheres with the knowledge-like functional role of acquaintance in the special context of evaluative beliefs and evaluative reasoning, where the objects of acquaintance serve as evidence and inferential basis. And, finally, taking acquaintance to be knowledge is theoretically fruitful: it helps vindicate claims about the relationship between knowledge and concern for others we already find intuitive or outright accept. After developing a novel case for the epistemic claim, I respond to two familiar objections against it: namely, (1) that there are no pre-propositional, pre-conceptual cases of perceptual experience that remain epistemically relevant (Sellars in Empiricism and the philosophy of mind, Routledge, 1968, McDowell, in: Lindgard (ed) John McDowell: Experience, norm, and nature, Blackwell, 2008); and (2) that the category of knowledge appears gerrymandered once we add ‘object’ knowledge to the epistemological mix (Farkas, in: Knowles, Raleigh (eds), Acquaintance: new essays, Oxford University Press, 2019). (shrink)

Using intelligent software agents in the world of e-commerce may give rise to many difficulties especially with regard to the validity of agent-based contracts and the attribution of liability for the actions of such agents. This paper thus critically examines the main approaches that have been advanced to deal with software agents, and proposes the gradual approach as a way of overcoming the difficulties of such agents by adopting different standards of responsibility depending whether the action is done autonomously by (...) an unattended software, or whether it is done automatically by an attended software. Throughout this paper, it is argued that the introduction of “one size” regulation without sufficient consideration of the nature of software agents or the environments in which they communicate might lead to a divorce between the legal theory and technological practice. It is also concluded that it is incorrect to deal with software agents as if they were either legal persons or nothing without in any way accounting for the fact that there are various kinds of such agents endowed with different levels of autonomy, mobility, intelligence, and sophistication. However, this paper is not intended to provide the final answer to all problematic questions posed by the emergence of intelligent software agents, but is designed to provide some kind of temporary relief until such agents reach a more reliable and autonomous level whereby law begins to regard them, rather than their users, as the source of the relevant action. (shrink)

Legal anti-positivism is widely believed to be a general theory of law that generates far too many false negatives. If anti-positivism is true, certain rules bearing all the hallmarks of legality are not in fact legal. This impression, fostered by both positivists and anti-positivists, stems from an overly narrow conception of the kinds of moral facts that ground legal facts: roughly, facts about what is morally optimific—morally best or morally justified or morally obligatory given our social practices. A less restrictive (...) view of the kinds of moral properties that ground legality results in a form of anti-positivism that can accommodate any legal rule consistent with positivism, including the alleged counter-examples. This form of “inclusive” anti-positivism is not just invulnerable to extensional challenges from the positivist. It is the only account that withstands extensional objections, while incorporating, on purely conceptual grounds, a large part of the content of morality into law. (shrink)

The kind of empathy that is communicated through expressions like “I feel your pain” or “I share your sadness” is important, but peculiar. For it seems to require something perplexing and elusive: sharing another’s experience. It’s not clear how this is possible. We each experience the world from our own point of view, which no one else occupies. It’s also unclear exactly why it is so important that we share others' pains. If you are in pain, then why should it (...) matter, and be a good thing, that I am also in the same pain? Our goal in this paper is to address these questions. Specifically, our goal is to clarify how empathy, in the regimented sense of sharing another’s pain, is possible and why it is important. Central to our account is the concept of being acquainted with—that is, directly aware of—pain. When I feel my own pain, and am acquainted with it, I want the pain to stop, and I’m moved—sometimes compelled—to stop it. My acquaintance with the pain is what reveals that it is no good, to be gotten rid of, and to be avoided in the future. Acquaintance also appears to be implicated in our understanding of, and motivation to relieve, others’ pains. When I say “I feel your pain” I express an awareness of your pain, a direct appreciation of its noxious qualities, and, as with my own pain, an understanding of why it ought to be eased. Explaining how empathy is both possible and important therefore involves clarifying the nature of acquaintance: its limits, epistemic role, and motivational significance. What our analysis reveals is that agents have both epistemic and moral reasons to share other people’s pain because pain-sharing is the source of a species of character-building knowledge that we have no other way of accessing except through direct acquaintance with pain. (shrink)

The discourse on the integration of science and Islam is being realised through the establishment of various Islamic religious universities in Indonesia. One of the Islamic universities that accommodates this discourse is the Al-Qur’an Science University, Central Java, Indonesia (UNSIQ). This study aims to examine the basic concept of scientific integration at the UNSIQ and critically analyses the academic tradition and research development patterns based on the Lakatos research development pattern, both of which are hard-core and auxiliary hypotheses. This research (...) shows that the scientific base at the UNSIQ has been structured in an awareness that supports the establishment of a distinctive academic tradition and scientific culture in the framework of al-Qur’an-based academic knowledge. However, research as auxiliary hypotheses in building scientific paradigm is still limited in certain disciplines and needs to be improved. This needs to be a common concern in order to increase the scientific base of the Syajarah al-Qur’an into a solid scientific paradigm.Contribution: This research figured out that the scientific base at the UNSIQ has been structured in an awareness that supports the establishment of a distinctive academic tradition and scientific culture, but this scientific base needs to be supported by research plan and researches in various disciplines. Thus, those researches become the auxiliary hypotheses to build a particular scientific paradigm of this university. (shrink)

The fallacy of premature designations such as “Iran's Twitter Revolution” can be attributed to the empirical gap in our knowledge about such sociotechnical phenomena in non-Western societies. To fill this gap, we need in-depth analyses of social media use in those contexts and to create detailed maps of online public environments in such societies. This paper aims to present such cartography of the political landscape of Persian Twitter by studying the case of Iran's 2013 presidential election. The objective of this (...) study is twofold: first, to fill the empirical gap in our knowledge about Twitter use in Iran, and second, to develop computational methods for studying Persian Twitter and identify the best methods for addressing different issues. During Iran's 2013 presidential election, three million tweets were collected and analyzed using social network analysis and machine learning. The findings provide a more nuanced view of the political landscape of Persian Twitter and identify patterns in accordance with or in contrast to those identified in the English-speaking Twittersphere around the 2013 presidential election. Persian Twitter was dominated by micro-celebrities, whereas institutional elites dominated English discourse about Iran on Twitter. The results also illustrate that Persian Twitter in 2013 was predominantly in favor of reformists. Finally, this study demonstrates that sentiment analysis toward political name entities can be used efficiently for mapping the political landscape of conversation on Twitter. (shrink)

Expressivists traditionally explain normative supervenience by saying it is a conceptual truth. I argue against this tradition in two steps. First, I show the modal claim that stands in need of explanation has been stated imprecisely. Classic arguments in metaethics for normative supervenience and those that rely on it as a premise presuppose a constraint on the supervenience base that is rarely (if ever) made explicit: the repeatability of the non-normative properties on which the normative supervenes. Non-normative properties are repeatable (...) when it is possible for numerically distinct individuals to share them. Second, I show if the modal truth that stands in need of explanation entails that there are individuals exactly alike in repeatable non-normative respects that cannot normatively differ, then standard expressivist accounts of normative supervenience as a conceptual truth are unsuccessful. Expressivist metasemantics for normative terms, together with constitutive facts about the non-cognitive attitudes essentially involved in normative thought, strongly suggest that repeatable supervenience could not be a conceptual truth. I argue, finally, that although repeatable supervenience bears the marks of a conceptual truth, expressivists should be content to treat it as an ordinary normative truth, and to explain it the same way they explain other normative truths. (shrink)

Emergency care providers regularly deal with ethical dilemmas that must be addressed. In comparison with in-hospital nurses, emergency medical service personnel are faced with more problems such as distance to resources including personnel, medico-technical aids, and information; the unpredictable atmosphere at the scene; arriving at the crime scene and providing emergency care for accident victims and patients at home. As a result of stressfulness, unpredictability, and often the life threatening nature of tasks that ambulance professionals have to deal with every (...) day, ethical decision-making has become an inevitable challenge. The content analysis approach was used to conduct the present qualitative study in Iran. The participants consisted of 14 EMS personnel selected through purposive sampling, which continued until the data became saturated. Data were collected using semi-structured interviews and analyzed concurrently with their collection through the constant comparison method. The process of data analysis resulted in the emergence of 3 main categories “respecting client’s values”, “performing tasks within the professional manner”, “personal characteristic”, and the emergence of eight sub-categories signifying participants’ experiences with regard to EDM. According to the results, when EMS personnel are faced with ethical dilemmas, they consider the client’s values and professional dignity, and perform the assigned tasks within the framework of the regulation. The findings also suggest that pre-hospital care providers assess legal consequences before making any decision. Further studies should be conducted regarding the experiences of the subordinates and other related parties. (shrink)

There has recently been a surge of development in augmented reality (AR) technologies that has led to an ecosystem of hardware and software for AR, including tools for artists and designers to accelerate the design of AR content and experiences without requiring complex programming. AR is viewed as a key “disruptive technology” and future display technologies (such as digital eyewear) will provide seamless continuity between reality and the digitally augmented. This article will argue that the technologization of human perception and (...) experience of reality, coupled with the development of artificial intelligence (AI)–based natural language assistants, may lead to a secular re‐enchantment of the world, in the sense outlined by Charles Taylor, where human existence is shaped through AR inhabited by advanced personal and social AI agents in the form of digital avatars and daemons, and that enchantment has been persistent throughout the formation of modernity and is being rekindled by the integration of AI in the plane of AR. (shrink)

Background:Experiencing moral distress is traumatic for nurses. Ignoring moral distress can lead to job dissatisfaction, improper handling in the care of patients, or even leaving the job. Thus, it is crucial to use valid and reliable instruments to measure moral distress.Objective:The purpose of this study was to determine the reliability and the validity of the Persian version of the Moral Distress Scale–Revised among a sample of Iranian nurses.Research design:In this methodological study, 310 nurses were recruited from all hospitals affiliated with (...) the Qazvin University of Medical Sciences from February 2014 to April 2015. Data were collected using a demographic questionnaire and the Moral Distress Scale–Revised. The construct validity of the Moral Distress Scale–Revised was evaluated using principal component analysis and confirmatory factor analysis. Internal consistency reliability was assessed with Cronbach’s alpha.Ethical considerations:This study was approved by the Regional Committee of Medical Research Ethics. The ethical principles of voluntary participation, anonymity, and confidentiality were considered.Findings:The construct validity of the scale showed four factors with eigenvalues greater than one. The model had a good fit ( χ2(162) = 307.561, χ2/ df = 1.899, goodness-of-fit index =.904, comparative fit index =.927, incremental fit index =.929, and root mean square error of approximation (90% confidence interval) =.049 (.040–.057)) with all factor loadings greater than.5 and statistically significant. Cronbach’s alpha coefficients were.853,.686,.685, and.711for the four factors. Moreover, the model structure was invariant across different income groups.Discussion and conclusion:The Persian version of the Moral Distress Scale–Revised demonstrated suitable validity and reliability among nurses. The factor analysis also revealed that the Moral Distress Scale–Revised has a multidimensional structure. Regarding the proper psychometric characteristics, the validated scale can be used to further research about moral distress in this population. (shrink)

Legal positivists maintain that the legality of a rule is fundamentally determined by social facts. Yet for much of legal history, ordinary officials used legal terminology in ways that seem inconsistent with positivism. Judges regularly cited, analyzed, and predicated their decisions on the ‘laws of justice’ which they claimed had universal legal import. This practice, though well-documented by historians, has received surprisingly little philosophical attention; I argue that it invites explanation from positivists. After taxonomizing the positivist’s explanatory options, I suggest (...) that the most viable option appeals to conceptual change: classical Romans, early modern Europeans, founding-era Americans were not using ‘law’ (or ‘lex’ or ‘jus’) to refer to the subject matter of contemporary legal philosophy. But the strategy is costly. It renders positivism’s truth surprisingly parochial. And it supplies new reasons for doubting positivist accounts of contemporary practices, including the treatment of moral principles in modern adjudication. (shrink)

This study examines the effects of teaching philosophy for children (P4C) on the development of non-cognitive skills among students. Although the main focus of modern schooling is on attainment, non-cognitive skills and attitudes are still within the scope of modern education. The Ministry of Education in Saudi Arabia introduced a new policy to teach critical thinking and philosophy in its public schools in 2017. Although the effects of teaching philosophy on cognitive skills have been well-researched, fewer studies have studied the (...) effects the teaching philosophy has on non-cognitive skills. The current study is the first to explore this issue in the Saudi educational context. This paper presents findings from a quasi-experiential design using 28 students in a Saudi elementary public school. An experimental group of sixth-graders participated in Philosophy for Children (P4C) sessions for 3 months, while the other group of sixth-graders did not receive any philosophy-related training. To collect data, the researchers used a survey designed for non-cognitive outcomes. The results show that the P4C group ranked higher in measures of communication, sociability, self-confidence, determination, willingness to try new things, happiness, and solving problems. On the other hand, the results show that the P4C group lagged behind in terms of empathy, democracy, and diversity compared to the experimental group. However, the differences are minor, and the sample is small. Nonetheless, the results are promising in indicating that P4C can improve students’ non-cognitive skills. (shrink)

We can evaluate laws as better or worse relative to different normative standards. One might lament the fact that a law violates human rights or, in a different register, marvel at its ease of application. A question in legal philosophy is whether some standards for evaluating laws are fixed by—or grounded in—the very nature of law. I take Raz’s discussion of the distinctively legal virtues, those that fall under the rubric of the “Rule of Law” such as clarity, generality, and (...) non-retroactivity, as my starting point for exploring a very general puzzle about the relationship between law’s essence and its virtue. -/- The claim that there are some virtues that laws have qua laws invites a comparison between law and other “goodness-fixing kinds.” A kind is goodness-fixing if what it is to be a member of the kind fixes a standard for evaluating instances as better or worse. For example, if an object belongs to the kind CLOCK, whether it keeps time accurately provides a basis for evaluating it as better or worse as a clock. Furthermore, the relevant normative fact—if a clock does not keep time accurately, it is a bad clock—is at least partly explainable in terms of the nature of clocks (clocks are things that are supposed to be keep time accurately). Hence, for any goodness-fixing kind, K, that sets a standard, S, for evaluating Ks as Ks, we can ask: (1) How does the nature of Ks explain S? (2) Does being a K depend on meeting a minimum threshold of S-relative goodness? In the case of law and its constitutive standard defined by the Rule-of-Law virtues, these questions lack settled answers. Although Raz offers some discussion, I argue that his answers have the surprising upshot of rendering law sui generis relative to other goodness-fixing kinds, and that preserving continuity with other goodness-fixing kinds involves revising the general picture. (shrink)

The rapid advancement of artificial intelligence (AI) has led to renewed ambitions of developing artificial general intelligence. Alongside this has been a resurgence in the development of virtual and augmented reality (V/AR) technologies, which are viewed as “disruptive” technologies and the computing platforms of the future. V/AR effectively bring the digital world of machines, robots, and artificial agents to our senses while entailing the transposition of human activity and presence into the digital world of artificial agents and machine forms of (...) intelligence. The intersection of humans and machines in this shared space brings humans and machines into ontological continuity as informational entities in a totalizing informational environment, which subsumes both cyber and physical space in an artificially constructed virtual world. The reconstruction of mind (through AI) and world (through V/AR) thus has significant epistemological, ontological, and anthropological implications, which constitute the underlying features in the artificialization of mind and world. (shrink)

Recent literature on Islam and the digital covers a wide range of topics and themes; however, what is yet to be developed from an Islamic perspective is a broader philosophical framework that accounts for the nature, exigencies and affordances of contemporary digital technologies. In advance of such a framework, this article is an attempt to open the way to philosophical engagement with issues of digital ethics from an Islamic perspective. After a brief review of recent literature on Islam and the (...) digital and a significantly earlier work by Ziauddin Sardar, in which he proposed an information strategy for the Muslim world, this paper provides some background to Islamic ethics and the wide field of ethical theories in the Islamic tradition. This paper then proceeds by identifying and outlining examples of contemporary themes in Islam and the digital which conceal underlying philosophical and theological issues. Finally, this paper considers the significant scale and scope of the transformations involved in the ongoing transposition to the ‘onlife’ and highlights several areas where Islamic perspectives may be seen to converge or diverge with other strands of scholarship on digital ethics. (shrink)

The metaethical subjectivist claims that there is nothing more to a moral disagreement than a conflict in the desires of the parties involved. Recently, David Enoch has argued that metaethical subjectivism has unacceptable ethical implications. If the subjectivist is right about moral disagreement, then it follows, according to Enoch, that we cannot stand our ground in moral disagreements without violating the demands of impartiality. For being impartial, we’re told, involves being willing to compromise in conflicts that are merely due to (...) competing desires—the parties to such conflicts should decide what to do on the basis of a coin flip. I suggest that Enoch is mistaken in his conception of what it means to be impartial. Once impartiality is properly construed, standing one’s ground in desire-based conflicts, whether or not moral values are at stake in the conflict, is consistent with being impartial. I defend a view on which impartiality can be understood in terms of features of our desiring attitudes. An agent acts impartially in desire-based conflicts whenever she is motivated by a final desire that aims at promoting the wellbeing of persons in a way that is insensitive to the identities of persons and their morally arbitrary features like their gender or skin color. Based on the account, I explain where Enoch’s discussion of the argument goes wrong, as well as why responses to the argument from Enoch’s critics have so far missed the mark. (shrink)

Background:Emergency care providers are frequently faces with situations in which they have to make decisions quickly in stressful situations. They face barriers to ethical decision-making and recognizing and finding solutions to these barriers helps them to make ethical decision.Objectives:The purpose of this study was to identify barriers of ethical decision-making in Iranian Emergency Medical Service personnel.Methods:In this qualitative research, the participants (n = 15) were selected using the purposive sampling method, and the data were collected by deep and semi-structured interviews. (...) Finally, the data are analyzed using the content analysis approach.Ethical considerations:Permission to conduct the study was obtained from the Ethics Committee of the Shahid Beheshti University of Medical Sciences. The objectives of the study were explained to the participants and written consent was received from them. Also, participants were assured that necessary measures were taken to protect their anonymity and confidentiality.Findings:The results of the analysis are classified in five main categories. It encompasses the following areas: perception of situation, patient-related factors, input and output imbalance, uncoordinated health system, and paradoxes.Conclusion:Emergency Medical Service personnel make ethical decisions every day. It is important that prehospital personnel know how to manage those decisions properly so that clients’ moral rights are respected. Hence, by identifying the dimensions and obstacles of ethical decision-making in Emergency Medical Service personnel, it is possible to enhance the moral judgment and ethical accountability of the personnel and develop the strategies necessary for ethical decision-making in them. (shrink)

"[Heidegger's] greatest work... essential for all collections." —Choice "... students of Heidegger will surely find this book indispensable." —Library Journal Contributions to Philosophy, written in 1936-38 and first published in 1989 as Beiträge zur Philosophie, is Heidegger’s most ground-breaking work after the publication of Being and Time in 1927. If Being and Time is perceived as undermining modern metaphysics, Contributions undertakes to reshape the very project of thinking.

A generic extension of the constructible universe by reals is defined, in which the union of ‐classes of x and y is a lightface set, but neither of these two ‐classes is separately ordinal‐definable.

According to Fine (among others), a nonbasic factual proposition must be grounded in facts involving those of its constituents that are both real and fundamental. But the principle is vulnerable to several dialectically significant counterexamples. It entails, for example, that a logical Platonist cannot accept that true disjunctions are grounded in the truth of their disjuncts; that a Platonist about mathematical objects cannot accept that sets are grounded in their members; and that a color primitivist cannot accept that an object’s (...) being scarlet grounds its not being chartreuse. The Finean might try to defend these implications, but it generates further problems. Instead, the principle should be rejected. An important upshot is that the principle cannot be relied on, as it has been, to distinguish robust realists from anti-realists about a propositional domain—the principle obscures ways of taking features to be both real and fundamental. (shrink)

The study contributes to building an understanding of the impact of political forces on the information environment of listed firms in a developing economy. Specifically, it investigates the tensions between politico-institutional factors and accounting regulation on the prolonged and incomplete implementation of the International Financial Reporting Standards in Bangladesh from 1998 to 2010. Two phases of interviews were conducted in 2010–2011 and IFRS-related enforcement documents from 1998 to 2010 were evaluated. The study contributes that IFRSs are being diffused to developing (...) countries like Bangladesh, but they invariably interact with local institutions, with variable outcomes. Coercive, normative and mimetic isomorphisms are low in Bangladesh. Notably, political forces have been undermining mimetic isomorphism because of the high level of government intervention and the high level of political lobbying. Political institutional pressures stand in the way of mimetic isomorphism and constitute negative forces that add further tension to accounting regulation in Bangladesh. Regarding the low level of normative isomorphism, there is evidence of a ‘blame culture’, with state institutions and professional accountancy institutions in the country blaming each other for the poor progress in IFRS implementation. Although the study focuses on Bangladesh, its results have implications for international policy makers, as well as the governments and regulators of other developing economies facing similar challenges in implementing IFRS. (shrink)

In this article, we discuss ethical issues related to using and disclosing artificial intelligence (AI) tools, such as ChatGPT and other systems based on large language models (LLMs), to write or edit scholarly manuscripts. Some journals, such as Science, have banned the use of LLMs because of the ethical problems they raise concerning responsible authorship. We argue that this is not a reasonable response to the moral conundrums created by the use of LLMs because bans are unenforceable and would encourage (...) undisclosed use of LLMs. Furthermore, LLMs can be useful in writing, reviewing and editing text, and promote equity in science. Others have argued that LLMs should be mentioned in the acknowledgments since they do not meet all the authorship criteria. We argue that naming LLMs as authors or mentioning them in the acknowledgments are both inappropriate forms of recognition because LLMs do not have free will and therefore cannot be held morally or legally responsible for what they do. Tools in general, and software in particular, are usually cited in-text, followed by being mentioned in the references. We provide suggestions to improve APA Style for referencing ChatGPT to specifically indicate the contributor who used LLMs (because interactions are stored on personal user accounts), the used version and model (because the same version could use different language models and generate dissimilar responses, e.g., ChatGPT May 12 Version GPT3.5 or GPT4), and the time of usage (because LLMs evolve fast and generate dissimilar responses over time). We recommend that researchers who use LLMs: (1) disclose their use in the introduction or methods section to transparently describe details such as used prompts and note which parts of the text are affected, (2) use in-text citations and references (to recognize their used applications and improve findability and indexing), and (3) record and submit their relevant interactions with LLMs as supplementary material or appendices. (shrink)

Decision-makers in governments, enterprises, businesses and agencies or individuals, typically, make decisions according to various regulations, guidelines and policies based on existing records stored in various databases, in particular, relational databases. To assist decision-makers, an expert system, encompasses interactive computer-based systems or subsystems to support the decision-making process. Typically, most expert systems are built on top of transaction systems, databases, and data models and restricted in decision-making to the analysis, processing and presenting data and information, and they do not provide (...) support for the normative layer. This paper will provide a solution to one specific problem that arises from this situation, namely the lack of tool/mechanism to demonstrate how an expert system is well-suited for supporting decision-making activities drawn from existing records and relevant legal requirements aligned existing records stored in various databases.We present a Rule-based reporting systems architecture, which is intended to integrate databases, in particular, relational databases, with a logic-based reasoner and rule engine to assist in decision-making or create reports according to legal norms. We argue that the resulting RuleRS provides an efficient and flexible solution to the problem at hand using defeasible inference. To this end, we have also conducted empirical evaluations of RuleRS performance. (shrink)

Sentencing outcomes turn on moral and evaluative determinations. For example, a finding of “irreparable corruption” is generally a precondition for juvenile life without parole. A finding that the “aggravating factors outweigh the mitigating factors” determines whether a defendant receives the death penalty. Should such moral determinations that expose defendants to extraordinary penalties be subject to a standard of proof? A broad range of federal and state courts have purported to decide this issue “in the abstract and without reference to our (...) sentencing case law,” as the Supreme Court recently put it. Kansas v. Carr, 577 U.S. 108, 119 (2016). According to these courts, “it would mean nothing” to ask whether the defendant “deserves mercy beyond a reasonable doubt” or “more-likely-than-not deserves it” because moral questions are not “factual.” Instead, moral determinations are highly subjective “value calls” to which concepts of doubt and certainty do not intelligibly apply. -/- Implicit in these rulings is a controversial view of the nature of moral judgment. This Article traces the contours of the view and argues that it is out of step with the way the broader public thinks about morality and fails to address the issues defendants have raised. Courts should avoid wading into such controversial waters for two reasons. First, the judiciary has historically maintained neutrality on issues of significant public concern. Second, even if moral determinations are not factual, applying a standard of proof to at least some moral decisions at sentencing would change the outcome of the sentencer’s deliberations, and improve the legitimacy of the legal system. For the reasonableness of doubt depends on context; and moral questions—"are you certain the defendant deserves death?”—make salient the stakes relative to which a person should decide what to believe about ordinary empirical matters. On the resulting view, reasonable doubt in the final moral analysis is not just intelligible, but essential for correcting a bias in the structure of the bifurcated criminal trial that systematically disadvantages defendants: the tendency for de-contextualized "factual findings” in the guilt phase to control outcomes at sentencing. (shrink)

Assuming the existence of suitable large cardinals, we show it is consistent that the Provability logic $\mathbf {GL}$ is complete with respect to the filter sequence of normal measures. This result answers a question of Andreas Blass from 1990 and a related question of Beklemishev and Joosten.

The psychological cost on emotional well-being due to the collateral damage brought about by COVID-19 in accessing oncological services for breast cancer diagnosis and treatment has been documented by recent studies in the United Kingdom. The current study set out to examine the effect of delays to scheduled oncology services on emotional and cognitive vulnerability in women with a breast cancer diagnosis in Iran, one of the very first countries to be heavily impacted by COVID-19. One hundred thirty-nine women with (...) a diagnosis of primary breast cancer answered a series of online questionnaires to assess the current state of rumination, worry, and cognitive vulnerability as well as the emotional impact of COVID-19 on their mental health. Results indicated that delays in accessing oncology services significantly increased COVID related emotional vulnerability. Regression analyses revealed that after controlling for the effects of sociodemographic and clinical variables, women’s COVID related emotional vulnerability explained higher levels of ruminative response and chronic worry as well as poorer cognitive function. This study is the first in Iran to demonstrate that the effects of COVID-19 on emotional health amongst women affected by breast cancer can exaggerate anxiety and depressive related symptoms increasing risks for clinical levels of these disorders. Our findings call for an urgent need to address these risks using targeted interventions exercising resilience. (shrink)

This article explores the impact of an Increase in the average Number of Authors per Publication on known ethical issues of authorship. For this purpose, the ten most common ethical issues associated with scholarly authorship are used to set up a taxonomy of existing issues and raise awareness among the community to take precautionary measures and adopt best practices to minimize the negative impact of INAP. We confirm that intense international, interdisciplinary and complex collaborations are necessary, and INAP is an (...) expression of this trend. However, perverse incentives aimed to increase institutional and personal publication counts and egregious instances of guest or honorary authorship are problematic. We argue that whether INAP is due to increased complexity and scale of science, perverse incentives or undeserved authorship, it could negatively affect known ethical issues of authorship at some level. In the long run, INAP depreciates the value of authorship status and may disproportionately impact junior researchers and those who contribute to technical and routine tasks. We provide two suggestions that could reduce the long-term impact of INAP on the reward system of science. First, we suggest further refinement of the CRediT taxonomy including better integration into current systems of attribution and acknowledgement, and better harmony with major authorship guidelines such as those suggested by the ICMJE. Second, we propose adjustments to the academic recognition and promotion systems at an institutional level as well as the introduction of best practices. (shrink)

Companies' urge to maximise their profits and their attempts to remain in the highly competitive globalised market gave birth to the TQM concept and have kept it alive. TQM is a comprehensive look which encompasses virtually every aspect of the value chain as well as the human resource and customer satisfaction. Therefore, a great number of companies feel obliged to implement its rules, and procedures. However, the concept is rather complicated and culture-bound, and calls for further research in new settings. (...) The aim of this study is to examine the influences of critical success factors of TQM on customer focus therefore, employees are classified based on their perceptions from critical success factors of total quality management and consequently the level of customer focus is compared between the different classifications. The findings reveal that there is significant difference on the level of the customer focus between the established groups of employees. (shrink)

We show that if [Formula: see text] then any nontrivial [Formula: see text]-closed forcing notion of size [Formula: see text] is forcing equivalent to [Formula: see text] the Cohen forcing for adding a new Cohen subset of [Formula: see text] We also produce, relative to the existence of suitable large cardinals, a model of [Formula: see text] in which [Formula: see text] and all [Formula: see text]-closed forcing notion of size [Formula: see text] collapse [Formula: see text] and hence are (...) forcing equivalent to [Formula: see text] These results answer a question of Scott Williams from 1978. We also extend a result of Todorcevic and Foreman–Magidor–Shelah by showing that it is consistent that every partial order which adds a new subset of [Formula: see text] collapses [Formula: see text] or [Formula: see text]. (shrink)