Entropy-based algorithms have been suggested as robust estimators of electroencephalography (EEG) predictability or regularity. This study aimed to examine possible disturbances in EEG complexity as a means to elucidate the pathophysiological mechanisms in chronic stroke, before and after a brain computer interface (BCI)-motor observation intervention. Eleven chronic stroke subjects and nine unimpaired subjects were recruited to examine the differences in their EEG complexity. The BCI-motor observation intervention was designed to promote functional recovery of the hand in stroke subjects. Fuzzy approximate (...) entropy (fApEn), a novel entropy-based algorithm designed to evaluate complexity in physiological systems, was applied to assess the EEG signals acquired from unimpaired subjects and stroke subjects, both before and after training. The results showed that stroke subjects had significantly lower EEG fApEn than unimpaired subjects (p < 0.05) in the motor cortex area of the brain (C3, C4, FC3, FC4, CP3, CP4) in both hemispheres before training. After training, motor function of the paretic upper limb, assessed by the Fugl-Meyer Assessment-Upper Limb (FMA-UL), Action Research Arm Test (ARAT), and Wolf Motor Function Test (WMFT) improved significantly (p < 0.05). Furthermore, the EEG fApEn in stroke subjects increased considerably in the central area of the contralesional hemisphere after training (p < 0.05). A significant correlation was noted between clinical scales (FMA-UL, ARAT, and WMFT) and EEG fApEn in C3/C4 in the contralesional hemisphere (p < 0.05). This finding suggests that the increase in EEG fApEn could be an estimator of the variance in upper limb motor function improvement. In summary, fApEn can be used to identify abnormal EEG complexity in chronic stroke, when used with BCI-motor observation training. Moreover, these findings based on the fApEn of EEG signals also expand the existing interpretation of training-induced functional improvement in stroke subjects. Entropy-based analysis might serve as a novel approach to understanding the abnormal cortical dynamics of stroke and the neurological changes induced by rehabilitation training. (shrink)

The rising tide of corporate scandals and audit failures has shocked the public, and the integrity of auditors is being increasingly questioned. It is crucial for auditors and regulators to understand the main causes of audit failure and devise preventive measures accordingly. This study analyzes enforcement actions issued by the China Securities Regulatory Commission against auditors in respect of fraudulent financial reporting committed by listed companies in China. We find that auditors are more likely to be sanctioned by the regulators (...) for failing to detect and report material misstatement frauds rather than disclosure frauds. Further analysis of the material misstatements indicates that auditors are more likely to be sanctioned for failing to detect and report revenue-related frauds rather than assets-related frauds. In sum, our results suggest that regulators believe auditors have the responsibility to detect and report frauds that are egregious, transaction-based, and related to accounting earnings. The results contribute to our knowledge of auditors’ responsibilities for detecting frauds as perceived by regulators. (shrink)

BackgroundThere is increasing need for peer reviewers as the scientific literature grows. Formal education in biostatistics and research methodology during residency training is lacking. In this pilot study, we addressed these issues by evaluating a novel method of teaching residents about biostatistics and research methodology using peer review of standardized manuscripts. We hypothesized that mentored peer review would improve resident knowledge and perception of these concepts more than non-mentored peer review, while improving review quality.MethodsA partially blinded, randomized, controlled multi-center study (...) was performed. Seventy-eight neurology residents from nine US neurology programs were randomized to receive mentoring from a local faculty member or not. Within a year, residents reviewed a baseline manuscript and four subsequent manuscripts, all with introduced errors designed to teach fundamental review concepts. In the mentored group, mentors discussed completed reviews with residents. Primary outcome measure was change in knowledge score between pre- and post-tests, measuring epidemiology and biostatistics knowledge. Secondary outcome measures included level of confidence in the use and interpretation of statistical concepts before and after intervention, and RQI score for baseline and final manuscripts.ResultsSixty-four residents (82%) completed initial review with gradual decline in completion on subsequent reviews. Change in primary outcome, the difference between pre- and post-test knowledge scores, did not differ between mentored (−8.5%) and non-mentored (−13.9%) residents (p = 0.48). Significant differences in secondary outcomes (using 5-point Likert scale, 5 = strongly agree) included mentored residents reporting enhanced understanding of research methodology (3.69 vs 2.61; p = 0.001), understanding of manuscripts (3.73 vs 2.87; p = 0.006), and application of study results to clinical practice (3.65 vs 2.78; p = 0.005) compared to non-mentored residents. There was no difference between groups in level of interest in peer review (3.00 vs 3.09; p = 0.72) or the quality of manuscript review assessed by the Review Quality Instrument (RQI) (3.25 vs 3.06; p = 0.50).ConclusionsWe used mentored peer review of standardized manuscripts to teach biostatistics and research methodology and introduce the peer review process to residents. Though knowledge level did not change, mentored residents had enhanced perception in their abilities to understand research methodology and manuscripts and apply study results to clinical practice. (shrink)

Gender inequity is prevalent in the workplace. It violates the principle of equal treatment for all employees, and often leads to problems with retention, morale, and performance. Individuals, however, may have different perceptions of gender inequity. In this study, we examined the relationship between individual and organizational level variables and perceived gender inequity for a sample of church workers. Regression analysis was used to test several hypotheses informed by social psychological theories. The results showed that (1) individuals perceived gender inequity (...) in the workplace; (2) organizational level variables had more effect on perceived gender inequity than individual level variables; and (3) compared to men, women perceived greater gender inequity favoring males. Discussion, limitations, and suggestions for future research are provided. (shrink)

Hand function improvement in stroke survivors in the chronic stage usually plateaus by 6 months. Brain-computer interface (BCI)-guided robot-assisted training has been shown to be effective for facilitating upper-limb motor function recovery in chronic stroke. However, the underlying neuroplasticity change is not well understood. This study aimed to investigate the whole-brain neuroplasticity changes after 20-session BCI-guided robot hand training, and whether the changes could be maintained at the 6-month follow-up. Therefore, the clinical improvement and the neurological changes before, immediately after, (...) and 6 months after training were explored in 14 chronic stroke subjects. The upper-limb motor function was assessed by Action Research Arm Test (ARAT) and Fugl-Meyer Assessment for Upper-Limb (FMA), and the neurological changes were assessed using resting-state functional magnetic resonance imaging. Repeated-measure ANOVAs indicated that long-term motor improvement was found by both FMA (F[2,26]= 6.367,p= 0.006) and ARAT (F[2,26]= 7.230,p= 0.003). Seed-based functional connectivity analysis exhibited that significantly modulated FC was observed between ipsilesional motor regions (primary motor cortex and supplementary motor area) and contralesional areas (supplementary motor area, premotor cortex, and superior parietal lobule), and the effects were sustained after 6 months. The fALFF analysis showed that local neuronal activities significantly increased in central, frontal and parietal regions, and the effects were also sustained after 6 months. Consistent results in FC and fALFF analyses demonstrated the increase of neural activities in sensorimotor and fronto-parietal regions, which were highly involved in the BCI-guided training.Clinical Trial Registration:This study has been registered atClinicalTrials.govwith clinical trial registration number NCT02323061. (shrink)

Prior research finds that firms with strong business ethics are less likely to be tax aggressive. Labor union is one of the key stakeholders influencing firm’s tax aggressive behavior, whereas the bargaining process between labor union and firms exhibits ethical dilemma. Although industry-wide labor union coverage is commonly used in prior study to explore the monitoring role of labor unions in constraining management’s aggressive financial and tax decisions of their associated firms, we argue that firm-specific labor unions, which represent a (...) different bargaining power of the employees, do play an important role in determining firms’ tax ethical decisions. Specifically, we examine whether and how the firm-specific labor union coverage impacts firms’ tax aggressiveness decisions over and above industry-wide labor union coverage. We hypothesize and find that firm-specific labor unions influence the associated firms to be more tax aggressive, which results in higher levels of residual cash flows. We also find that industry-wide labor unions influence the associated firms to be less tax aggressive, which is consistent with prior findings. We perform further analyses and find that the results are more pronounced for the firms with greater industry-wide labor unions representation. These results demonstrate that the inclusion of and interaction between the firm-specific and industry-wide labor unions matter in determining corporate’s tax aggressiveness decisions, which highlight firm’s ethical perplexity between tax savings and social commitments. (shrink)

In this book, David B. Wong defends an ambitious and important new version of moral relativism. He does not espouse the type of relativism that says anything goes, but he does start with a relativist stance against alternative theories such that there need not be only one universal truth. Wong proposes that there can be a plurality of true moralities existing across different traditions and cultures, all with one core human question as to how we can all live (...) together. (shrink)

There are a number of recent attempts to introduce Confucian values to the ethical analysis of technology. These works, however, have not attended sufficiently to one central aspect of Confucianism, namely Ritual (‘Li’). Li is central to Confucian ethics, and it has been suggested that the emphasis on Li in Confucian ethics is what distinguishes it from other ethical traditions. Any discussion of Confucian ethics for technology, therefore, remains incomplete without accounting for Li. This chapter aims to elaborate on the (...) concept of Confucian Li and discuss its relevance to ethics of technology. Particularly, by referring to Li’s communicative, formative, and aesthetic function, I formulate an approach to ethics of technology with an emphasis on community, performance, and the aesthetic and demonstrate how this approach proceeds with the ethical analysis of technology. In doing so, I attempt to answer the question: why Confucianism matters in ethics of technology. (shrink)

The view defended is one sense externalist on the relation between moral reasons and motivation: A's having a moral reason to do X does not necessarily imply that A has a motivation that would support A's doing X via some appropriate deliberative route. However, it is in another sense externalist in holding that there are the kind of moral reasons there are only if the relevant motivational capacities are "generally present" in human beings, if not in all individuals. The process (...) of socialization is an attempt to embed the recognition of what we have moral reason to do in the intentional content of one's feelings. E.g., learning that about others' suffering embeds their suffering as a reason to help in the intentional content of incipient compassionate feelings. This endows the reason with motivational efficacy while conferring further direction to the feelings in ways that shape us for social cooperation. (shrink)

I thought the paper by Kai-yee Wong and Chris Fraser was fascinating and insightful. Two things I especially appreciated are the clarity with which they summarize my views. I think they are quite fair and accurate. Second, I appreciate their suggestion that the way to deal with the practical problem of weakness of will has much to do with the role of the Background in shaping our actions. I think they are especially on the right track when they say (...) that the improvement of Background skills may actually narrow the range of real options for action, (p. 21) nonetheless, they do not decrease freedom. As they say, “It is a process of strengthening the self, and the agent is likely to experience the concomitant restriction of ‘live’ options not as a limitation but as strength of character.” (p. 21). That seems to me very much on the right track. What they are suggesting, and it is a powerful addition to my own writings, is that we should not just think of the Background as facilitating languages, games and social practices generally, but for morality as well (p. 23). (shrink)

The essence of the associated-proposition strategy is to distinguish the necessary proposition _expressed by_ a sentence.

This book traces the development of theories of the self and personal identity from the ancient Greeks to the present day. From Plato and Aristotle to Freud and Foucault, Raymond Martin and John Barresi explore the works of a wide range of thinkers and reveal the larger intellectual trends, controversies, and ideas that have revolutionized the way we think about ourselves. The authors open with ancient Greece, where the ideas of Plato, Aristotle, and the materialistic atomists laid the groundwork (...) for future theories. They then discuss the ideas of the church fathers and medieval and Renaissance philosophers, including St. Paul, Philo, Augustine, Aquinas, and Montaigne. In their coverage of the emergence of a new mechanistic conception of nature in the seventeenth century, Martin and Barresi note a shift away from religious and purely philosophical notions of self and personal identity to more scientific and social conceptions, a trend that has continued to the present day. They explore modern philosophy and psychology, including the origins of different traditions within each discipline, and explain both the theoretical relevance of feminism and gender and ethnic studies and also the ways that Derrida and other recent thinkers have challenged the very idea that a unified self or personal identity even exists. Martin and Barresi cover a number of issues broached by philosophers and psychologists, such as the existence of a fixed and unchanging self and whether the concept of the soul has a use outside of religious contexts. They address the question of whether notions of the soul and the self are still viable in today's world. Together, they reveal the fascinating ways in which great thinkers have grappled with these and other questions and the astounding impact their ideas have had on the development of self-understanding in the west. (shrink)

The present study investigates the dynamics of emotional processing and awareness using an affective facial priming paradigm in conjunction with a multimodal assessment of awareness. Key facial primes are visually masked, and are presented for brief and extended durations. Using a preference measure, we examine whether the effects of the primes differ qualitatively . We show that: unconscious affective priming with faces emerges strongly in initial presentations and diminishes rapidly with repetition; conscious affective priming also emerges strongly in initial presentations, (...) however it persists in strength with repetition; and in contrast to other reports on the salience of negative stimuli, happy faces appear more salient than sad faces when presented outside awareness. We discuss the limits and extensions of unconscious affective priming with faces, and consider several methodological and conceptual questions concerning emotional processing out of awareness. (shrink)

This book explores how people's subjective, felt experiences of their bodies in action provide part of the fundamental grounding for human cognition and language. Cognition is what occurs when the body engages the physical and cultural world and must be studied in terms of the dynamical interactions between people and the environment. Human language and thought emerge from recurring patterns of embodied activity that constrain ongoing intelligent behavior. We must not assume cognition to be purely internal, symbolic, computational, and disembodied, (...) but seek out the gross and detailed ways that language and thought are inextricably shaped by embodied action. Embodiment and Cognitive Science describes the abundance of empirical evidence from many disciplines, including work on perception, concepts, imagery and reasoning, language and communication, cognitive development, and emotions and consciousness, that support the idea that the mind is embodied. (shrink)

Acknowledged as perhaps _the_ masterpiece of materialist criticism in the English language, this omnibus ranges over British literary history from George Eliot to George Orwell to inquire about the complex ways economic reality shapes the imagination.

This paper is to inform the recent situations of work by the foreign domestic workers (FDWs) in Hong Kong through the lens of Covid-19. Through the interviews with seven informants — two employers and five FDWs, stories describing the changes in their working conditions, rights and entitlement, and the contextual environment related to the impacts of Covid-19 were collected. They were analysed through three theoretical tools — visibility/invisibility, mobility/immobility, and work boundary. The findings show that under the Covid-19 crisis, the (...) FDWs experienced more hardships and struggles in both the home country and host country. The paradoxes of visibility/invisibility and mobility/immobility together with blurred work boundary were found in their experience of work, rights and entitlement, and the contextual environment. On one hand, the employers’ power of controlling FDWs has increased, but the agency to resist by the FDWs has decreased making them to turn to more passive means of resistance which could harm the FDWs’ physical and mental health and wellbeing. (shrink)

Raymond Geuss has been a distinctive contributor to the analysis and evaluation of German philosophy and to recent debates in ethics. In this new collection he treats a variety of topics in ethics, aesthetics, and the philosophy of history with special reference to the work of Hegel, Nietzsche, and Adorno. Two of the essays in the volume deal with central aspects of the philosophy of Nietzsche. The collection also contains an essay on the history of conceptions of 'culture' and (...) one on the ethics of Ernst Tugendhat. The remaining three essays focus on questions in aesthetics. The volume will be of interest to students of modern philosophy, German intellectual and cultural history, and literary theory. (shrink)

This is a critical discussion of Paul Humphreys's fusion view of emergence, focusing on the basal loss feature of his ontology. The discussion yields some general morals for special science ontology.

What is law? Does it have a purpose? What is its relationship with justice? Do we have a moral duty to obey the law? These sorts of questions lie at the heart of jurisprudence. Moreover, every substantive or 'black letter' branch of the law raises questions about its own meaning and function. The law of contract cannot be properly understood without an appreciation of the concepts of rights and duties. The law of tort is directly related to several economic theories (...) of compensation. The criminal law is inextricably linked to philosophies of punishment? Understanding Jurisprudence explores these problems and provides an engaging introduction to the central issues of legal theory. The book navigates the reader through legal philosophy's fundamental concepts, concerns, and controversies. An experienced teacher of jurisprudence and distinguished writer in the field, Professor Wacks adopts an approach that is easy to follow and understand without avoiding the complexities and subtleties of the subject. Students of law, politics, philosophy, and other social sciences will find this an ideal guide to the essential themes of contemporary jurisprudence. Online Resource Centre A free online resource accompanies the book and provides the following resources: Analysis of current controversies of a jurisprudential nature such as current legal and moral controversies and political debates An additional chapter providing guidance and advice on the study of jurisprudence An interactive glossary of key terms relating to legal theory Further reading, including links to full text journal articles Questions and answers Useful Web links to support learning. (shrink)

Belliotti unravels the paradoxes of human existence to reveal paths for crafting meaningful, significant, valuable, even important lives. He argues that human life is not inherently absurd; examines the implications of mortality; contrasts subjective and objective meaning, and evaluates contemporary renderings of meaningful human lives.

I argue that it is a main theme of Davidson's theory of interpretation that interpretive charity implies the impossibility of massive disagreement. There is clear textual support for that. I then argue that from the first-person point of view of a full-blooded interpreter, the theme must be accepted; and that is precisely why Davidson accepts it. If massive disagreement between speaker and interpreter seems to us easy to imagine, it is only because the imagination involved is third-personal and not full-blooded.

In a devastating critique Raymond Tallis exposes the exaggerated claims made for the ability of neuroscience and evolutionary theory to explain human consciousness, behaviour, culture and society. While readily acknowledging the astounding progress neuroscience has made in helping us understand how the brain works, Tallis directs his guns at neuroscience’s dark companion – "Neuromania" as he describes it – the belief that brain activity is not merely a necessary but a sufficient condition for human consciousness and that consequently our (...) everyday behaviour can be entirely understood in neural terms. With the formidable acuity and precision of both clinician and philosopher, Tallis dismantles the idea that "we are our brains", which has given rise to a plethora of neuro-prefixed pseudo-disciplines laying claim to explain everything from art and literature to criminality and religious belief, and shows it to be confused and fallacious, and an abuse of the prestige of science, one that sidesteps a whole range of mind–body problems. The belief that human beings can be understood essentially in biological terms is a serious obstacle, argues Tallis, to clear thinking about what human beings are and what they might become. To explain everyday behaviour in Darwinian terms and to identify human consciousness with the activity of the evolved brain denies human uniqueness, and by minimising the differences between us and our nearest animal kin, misrepresents what we are, offering a grotesquely simplified and degrading account of humanity. We are, shows Tallis, infinitely more interesting and complex than we appear in the mirror of biologism. Combative, fearless and always thought-provoking, _Aping Mankind _is an important book, one that scientists, cultural commentators and policy-makers cannot ignore. (shrink)

The Art of War application to education is about solving problems to improve student and school success. The Art of War describes the significance of a leader and his knowledge and prudent application of the strategies. At the core of theses strategies is the non-negotiable moral purpose of the leader to be reinforced by other fine qualities as wisdom, commitment, discipline, and courage.

What are the origins of human difference? The Hand, which is the first part of a bold philosophical inquiry into the nature of the difference between human beings and other animals, argues that it is the result of a complex sequence of events which began several million years ago with the evolution of the human hand.Possession of a fully developed hand profoundly transformed the relationship of the human being to its own body, thus altering the relationship between humans and the (...) natural world. The interaction of the hand with the rest of the body brought about self-consciousness and laid the foundations for the unique sense of agency that is experienced by humans. Crucially, the hand inspired the tool-use that has come to dominate human life and which has led to the emergence of the complex symbolic systems - most importantly language - that underpin civilisation.The book also celebrates the hand in human life: the almost miraculous complexity of its manipulative, exploratory and communicative functions. Raymond Tallis combines philosophical reflection with a light-hearted look at gestures, the role of each finger, the origins of numbers - and the case for and against what he names 'handkind'.The Hand is the first of three volumes. The other titles are I Am: A Philosophical Inquiry into First-Person Being and The Knowing Animal: A Philosophical Inquiry into Truth and Knowledge. (shrink)

Facing up to the head -- The secreting head -- Being my head -- The head comes to -- Airhead : breathing and its variations -- Communicating with air -- Enjoying and suffering my head -- Communicating without air -- Notes on the red-cheeked animal : the geology of a blush -- The watchtower -- The sensory room -- Having and using my head -- Head traffic : eating, vomiting and smoking -- Head on head : notes on kissing -- (...) Headgear -- Caretaking my head -- In the wars -- The dwindles -- Knowing (and not knowing) my head -- Head and world -- The thinking head -- Epilogue: Heading off. (shrink)

The study of logic usually focuses on either the proof theoretic or the model theoretic properties of logic. Yet the pragmatics of logic is often ignored. In this paper we would like to demonstrate that a logic can be practical in the sense that it can assist us in evaluating and measuring the amount of information in an inconsistent set of data. The underlying notion of information is inspired by Shannon's communication theory. It defines the amount of information of a (...) message in terms of the probability of the message being true. The logic presented here is the paraconsistent logic QC. As such QC logic can be seen as an analytical tool for evaluating data. (shrink)

Grand specialiste de Ficin, Raymond Marcel expose ainsi les principes de son ambitieux programme: 1) resoudre un probleme dans l'evolution de la pensee europeenne, a savoir les relations entre les theologiens medievaux et les philosophes du XVIIe siecle. Ficin l'interesse en sa qualite de " point de repere " entre la philosophie medievale et moderne. Cette biographie est ainsi le travail d'un historien de la philosophie, historien au point de vue religieux, plus precisement thomiste. 2) livrer une introduction essentielle (...) a une serie de textes. Nous pouvons distinguer 2 grandes parties: 1) une introduction d'une centaine de pages " Renaissance et Platonisme " qui rappelle le probleme complexe et meconnu du platonisme dans la pensee occidentale de la Renaissance carolingienne a la moitie du XVe siecle. 2) La seconde partie, qui constitue le cur de l'ouvrage et s'appuie essentiellement sur la correspondance de Ficin, etudie plus specifiquement l'evolution intellectuelle de Ficin et la reception de ses ouvrages dans le contexte du platonisme du XVe siecle: les consequences du concile de Florence sur la pensee florentine, les rapports de Ficin avec Come de Medicis. (shrink)

The question of the ethical life is arguably one of the most compelling, and urgent, questions of our time. As Peter Singer, among others, has pointed out, almost 10 million children die each year due to poverty, some of whom would not die if the amount of aid that we now offer increases significantly. As Singer has also pointed out, the exploitation of human beings and other animals is a major ethical and practical concern. There can be little reasonable doubt (...) that pain and suffering abound, in the world today, due to many causes such as poverty, disease, environmental degradation and destruction and anthropocentrism among others, just as there can be little reasonable doubt that some of the pain and suffering is preventable. So, what does it mean to live ethically today? Does it mean taking the point of view of the universe, as Sidgwick put it, memorably, rather than a narrow anthropocentric or speciesist view? Does it mean living in accordance with duties or obligations, or in light of recognised virtues, or with the minimisation of pain and suffering primarily in mind? Does it entail a consideration of the interests of other species and a rejection of the principle of the sanctity of human life? Does it mean not eating animals when other healthy alternatives are available, especially when those animals have been treated in ways that are inconsistent with their interests, whatever they may be? Does it mean taking active steps to reduce poverty on our part on a day to day basis? Is ethics exhausted in some sense today? And if we could reach some consensus on these questions, what difference would the ethical life make? Some argue that speciesism and the exploitation of human beings and other animals might diminish; that pain and suffering, especially gratuitous pain and suffering, would decrease, or at the very least, not increase; or that we will become more aware of the limitations of things such as "the traditional ethic of the sanctity of life", as Singer calls it. Some argue that the ethical life is closely related to a life of relationships, reflection and deliberation, all of which deepen our understanding and enrich us personally. Others argue that the ethical life is closely related to our search for a meaningful life - that the ethical life can help us to find meaning in a world in which "meaning", defined broadly, can seem elusive, enigmatic or unsubstantial. These and related issues and questions are explored in this collection, which illustrates the relevance, vitality and dynamism of ethics today. (shrink)

Distinguished French sociologist Raymond Boudon presents here a critical theory history of the concept of ideology. His highly original and lucidly argued study addresses the core question of any account of ideology. How do individuals come to adhere to false or apparently irrational beliefs, and how do such beliefs become collectively accepted as true? Boudon begins by providing an exhaustive and subtle critique of sociological explanations of ideology from early conceptions to its current usage in the works of Barthes, (...) Foucault, Habermas, Sartre, and others. He then offers his own interpretation of the origins and emergence of ideological beliefs. In opposition to those views which associate ideology with irrationalism, Boudon shows that ideologies are a natural ingredient of social life; he develops a rationalist theory that helps to explain why certain ideas are believed by individuals and thereby effective in the social world. Finally, he examines case studies of two modern-day ideologies--developmentalism and Third Worldism. Moving easily across disciplinary boundaries, Boudon's provocative contribution to a subject of growing significance will be of great interest to scholars in sociology and social theory, as well as philosophy, political science, and development studies. (shrink)

This paper starts by investigating Ackermann's interpretation of finite set theory in the natural numbers. We give a formal version of this interpretation from Peano arithmetic (PA) to Zermelo-Fraenkel set theory with the infinity axiom negated (ZF−inf) and provide an inverse interpretation going the other way. In particular, we emphasize the precise axiomatization of our set theory that is required and point out the necessity of the axiom of transitive containment or (equivalently) the axiom scheme of ∈-induction. This clarifies the (...) nature of the equivalence of PA and ZF−inf and corrects some errors in the literature. We also survey the restrictions of the Ackermann interpretation and its inverse to subsystems of PA and ZF−inf, where full induction, replacement, or separation is not assumed. The paper concludes with a discussion on the problems one faces when the totality of exponentiation fails, or when the existence of unordered pairs or power sets is not guaranteed. (shrink)