Prior literature has demonstrated that religiosity is associated with a reduced acceptance of unethical business practices and financial reporting irregularities. On this premise, we examine whether religiosity, conceptualized as the degree of adherence to religious norms in the geographical area where a firm’s headquarters is located, has an impact on audit firms’ pricing decisions in the US. We measure the intensity of religiosity by the number of adherents relative to the total population in a county and demonstrate that increased religious (...) adherence operates as an institutionalized monitoring mechanism that decreases audit risk and audit costs, which is, in turn, reflected in reduced audit pricing. Additional tests suggest that the impact of religiosity on auditors’ pricing decisions is not differentiated by levels of auditor expertise but that audit fees are determined by an auditor’s relative location in a market sector and religious adherence. We conclude that religious adherence reduces the need for shareholders to bear the costs of monitoring agents, a finding which could be of importance for market participants and regulators. (shrink)

In this paper we propose a way to deal with natural language inference by implementing Modern Type Theoretical Semantics in the proof assistant Coq. The paper is a first attempt to deal with NLI and natural language reasoning in general by using the proof assistant technology. Valid NLIs are treated as theorems and as such the adequacy of our account is tested by trying to prove them. We use Luo’s Modern Type Theory with coercive subtyping as the formal language into (...) which we translate natural language semantics, and we further implement these semantics in the Coq proof assistant. It is shown that the use of a MTT with an adequate subtyping mechanism can give us a number of promising results as regards NLI. Specifically, it is shown that a number of inference cases, i.e. quantifiers, adjectives, conjoined noun phrases and temporal reference among other things can be successfully dealt with. It is then shown, that even though Coq is an interactive and not an automated theorem prover, automation of all of the test examples is possible by introducing user-defined automated tactics. Lastly, the paper offers a number of innovative approaches to NL phenomena like adjectives, collective predication, comparatives and factive verbs among other things, contributing in this respect to the theoretical study of formal semantics using MTTs. (shrink)

In this paper we present a study of adjectival/adverbial modification using modern type theories, i.e. type theories within the tradition of Martin-Löf. We present an account of various issues concerning adjectival/adverbial modification and argue that MTTs can be used as an adequate language for interpreting NL semantics. MTTs are not only expressive enough to deal with a range of modification phenomena, but are furthermore well-suited to perform reasoning tasks that can be easily implemented given their proof-theoretic nature. In MTT-semantics, common (...) nouns are interpreted as types rather than predicates. Therefore, in order to capture the semantics of adjectives adequately, one needs to meet the challenge of modeling CNs modified by adjectives as types. To explicate that this can be done successfully, we first look at the mainstream classification of adjectives, i.e. intersective, subsective and non-subsective adjectives. There, we show that the rich type structure available in MTTs, along with a suitable subtyping framework, offers an adequate mechanism to model these cases. In particular, this modelling naturally takes care of the characterising inferences associated with each class of adjectives. Then, more advanced issues on adjectival modification are discussed: degree adjectives, comparatives and multidimensional adjectives. There, it is shown that the use of indexed types can be usefully applied in order to deal with these cases. In the same vein, the issue of adverbial modification is discussed. We study two general typings for sentence and VP adverbs respectively. It is shown that the rich type structure in MTTs further provides useful organisational mechanisms in giving formal semantics for adverbs. In particular, we discuss the use of \-types to capture the veridicality/non-veridicality distinction and further discuss cases of intensional adverbs using the type theoretic notion of context. We also look at manner, subject and speech act adverbials and propose solutions using MTTs. Finally, we show that the current proof technology can help mechanically check the associated inferences. A number of our proposals concerning adjectival and adverbial modification have been formalised in the proof assistant Coq and many of the associated inference patterns are checked to be correctly captured. (shrink)

In this paper, the historical development of the clitic systems of Standard Modern, Cypriot and Pontic Greek is discussed. These three varieties not only present the whole range of variation one can find across clitic systems in Greek but, furthermore, derive from a common linguistic ancestor, i.e. Koine Greek. This paper argues that the transition from Koine Greek to the Medieval varieties and from the Medieval varieties to the respective modern ones can be explained by making the assumption that routinisation (...) and parsing/hearer assymetries are two important factors behind syntactic change. The claim is that the transition from Koine to the Medieval Greek varieties involves the emergence of a clitic system with encoded syntactic constraints out of a freer one, where clitic positioning was regulated by pragmatic preferences rather than syntactic constraints. Then, the transition to the modern varieties from the respective medieval ones is explained, at least partly, on the assumption that production/parsing mismatches are capable of triggering syntactic change. This last assumption combined with: the tendency to obtain more generalised parsing triggers for parsing the individual clitics and the fact that the Medieval varieties in question differ in minimal but crucial ways, provides us an explanation for the transition to the modern varieties. (shrink)

Prior research has investigated the recruitment of inhibition in the use of science/mathematics concepts in tasks that require the rejection of a conflicting, nonscientific initial concept. The present research examines if inhibition is the only EF skill recruited in such tasks and investigates whether shifting is also involved. It also investigates whether inhibition and/or shifting are recruited in tasks in which the use of science/mathematics concepts does not require the rejection of an initial concept, or which require only the use (...) of initial concepts. One hundred and thirty‐three third‐ and fifth‐grade children participated in two inhibition and shifting tasks and two science and mathematics conceptual understanding and conceptual change (CU&C) tasks. All the tasks were on‐line, and performance was measured in accuracy and RTs. The CU&C tasks involved the use of initial concepts and of science/mathematics concepts which required conceptual changes for their initial formation. Only in one of the tasks the use of the science/mathematics concepts required the concurrent rejection of an initial concept. The results confirmed that in this task inhibition was recruited and also showed that the speed of shifting was a significant predictor of performance. Shifting was a significant predictor of performance in all the tasks, regardless of whether they involved science/mathematics or initial concepts. It is argued that shifting is likely to be recruited in complex tasks that require multiple comparisons of stimuli and the entertainment of different perspectives. Inhibition seems to be a more selective cognitive skill likely to be recruited when the use of science/mathematics concepts requires the rejection of a conflicting initial concept. (shrink)

Philosophical debates on punishment mainly - and exhaustively - revolve around the traditional dipole “retribution - deterrence”; or, lately, seek for some alternative counterproposal (e. g. the contemporary topic of “restorative justice”). In all sides of the debates, Kant is standardly depicted as the advocate of a traditional, outmost punitive theory of justice; the kind of heritage modern-day “retributivists” seek to reassess, while “preventive” or “restorative” justice defenders aim to abandon. In the present paper, we intend to scrutinize Kant’s own (...) views on crime and punishment, as an integral part of his overall legal-practical philosophy; and, by doing so, to address that Kant is not at all the blind retributivist the above theorists perceive; what is more, he sets a philosophical framework that is able to overcome the flaws of all three, standard conceptions of criminal justice (retributive, preventive and restorative). Finally, in the light of the above, we bring forth the aspects of this Kantian framework, that are useful in assessing current legal systems and required legal reforms. (shrink)

A paradigm shift in the human chronotoxicity of xenobiotics would study two‐sided desynchronized phenomena of interfacial interactions between cyclic or periodic environmental insults and the endogenous response and recovery profile. These systems‐based networks are under the influence of well‐synchronized biological clocks and their metabolic regulators. This perspective argues in favor of addressing the concept of synchronization in studies involving critical life windows of susceptibility, or circadian rhythms, or 24‐hour (periodic) diurnal rhythms and answering whether these disruptions in synchronization would affect (...) response and recovery or disease phenotypes associated with environmental insults, e.g., xenobiotics. Synchronization or synchrony is defined as the totality of elements that appear during the same time period within a system, including the network of interactions between the system's elements. Desynchronized interfaces during critical life windows or in time‐repeated exposure events would likely lead to initiating a cascade of adverse health effects associated with differentiated disease phenotypes. (shrink)

In this paper, we propose a framework capable of dealing with anaphora and ellipsis which is both general and algorithmic. This generality is ensured by the compination of two general ideas. First, we use a dynamic semantics which reperent effects using a monad structure. Second we treat scopes flexibly, extending them as needed. We additionally implement this framework as an algorithm which translates abstract syntax to logical formulas. We argue that this framework can provide a unified account of a large (...) number of anaphoric phenomena. Specifically, we show its effectiveness in dealing with pronominal and VP-anaphora, strict and lazy pronouns, lazy identity, bound variable anaphora, e-type pronouns, and cataphora. This means that in particular we can handle complex cases like Bach–Peters sentences, which require an account dealing simultaneously with several phenomena. We use Haskell as a meta-language to present the theory, which also consitutes an implementation of all the phenomena discussed in the paper. To demonstrate coverage, we propose a test suite that can be used to evaluate computational approaches to anaphora. (shrink)

Although much has been written globally about the key issues of corporate governance in REITs, there are not enough studies inspired by the systematic literature review method. This study reviews the literature on corporate governance in real estate investment trusts (REITs) published after 2004 and addresses three interrelated research questions. We examined 77 peer-reviewed journal articles using a systematic literature review approach. We found that there has been a rise in studies since 2010, with a brief decrease in 2015 and (...) 2017 before increasing again in 2016. Moreover, the vast majority of the studies were published in the areas of economics/econometrics/finance and business/management/accounting. In addition, most of the papers are single-country studies, and the minority are multi-country. The majority of the papers are focused on the USA and Asia. Similarly, the majority of these analyses concentrate on developed countries and ignore emerging and frontier markets.Keywordscorporate governance, real estate investment trusts, REITs, systematic literature review, SLR. (shrink)

Upshot: The commentaries raise a plethora of issues, extending the article’s problematic in insightful ways. In this response, we chose to focus on two interesting views on the “powerful idea” in the constructionist sense, on systems versus causal-rule thinking and on the affective aspect of collaborative learning.

ExcerptVassilios Paipais, ed. Theology and World Politics: Metaphysics, Genealogies, Political Theologies. Cham: Palgrave Macmillan, 2020. Pp. xiv + 349. Political theology represents one of the most fundamental subfields of contemporary political theory and international political theory. Since the 1920s, when Carl Schmitt introduced the respective terminology in the broader field of social and political sciences, political theology has developed in a dynamic way, composing, one way or another, a broader interdisciplinary field in which philosophy, theology, and politics are fruitfully interconnected.

Context: Sustainability is among major societal goals in our days. Education is acknowledged as an essential strategy for attaining sustainability by activating the creative potential within young people to understand sustainability, bring forth changes in their everyday life, and collectively envision a more sustainable future. Problem: However, teaching and learning about sustainability and sustainability-related issues is not an easy task due to the inherent complexity, ambiguity, and context-specificity of the concept. We are in need of innovative pedagogical approaches and tools (...) that will allow us to design learning activities in which learners will be empowered to develop new, alternative interpretations of sustainability in personally and collectively meaningful ways. Method: We argue that a constructionist perspective involving the use of expressive media for digital storytelling offers an appropriate frame for designing learning activities fostering collaborative creativity in thinking and learning about urban sustainability. Our study is based on the design of a learning activity following this rationale. We adopted a qualitative approach in the collection and analysis of different sources of data with the aim to explore collaborative creativity as a learning process based on the students’ collective processes and resulting in the co-construction of new ideas and insights about sustainability, and new tangible artefacts encompassing them. Results: Our analysis of the collaborative creativity exemplified in the three digital stories produced identified important creative elements with regards to the three components of a digital story and how they were embodied in each digital story produced as a result of the students’ joint constructionist activity. Implications: Our study provides some preliminary evidence that collaborative creativity from a constructionist perspective can stand as an appropriate framework for designing learning activities addressing the difficult concept of sustainability. There are several implications for both theory and educational practice in environmental education and education for sustainable development, constructionism, and digital storytelling in education. Moreover, our study opens up new fields for research and theory in creativity. (shrink)

In formal semantics based on modern type theories, some sentences may be interpreted as judgements and some as logical propositions. When interpreting composite sentences, one may want to turn a judgemental interpretation or an ill-typed semantic interpretation into a proposition in order to obtain an intended semantics. For instance, an incorrect judgement $$a:A$$ may be turned into its propositional form $$\textsc {is}(A,a)$$ and an ill-typed application p(a) into $$\textsc {do}(p,a)$$, so that the propositional forms can take part in logical compositions (...) that interpret composite sentences, especially those that involve negations and conditionals.In this paper, we propose an operator not that facilitates such a transformation. Introducing not axiomatically, with five axiomatic laws to govern its behaviour, we shall use it to define $$\textsc {is}$$ and $$\textsc {do}$$ and give examples to illustrate its use in semantic interpretation. The introduction of not into type theories is logically consistent – this is justified by showing that not can be defined by means of the heterogeneous equality $$\textrm{JMeq}$$ so that all of the axiomatic laws for not become provable. Therefore, since the extension with $$\textrm{JMeq}$$ preserves logical consistency, so does the extension with not. We shall also study conditions under which $$\textsc {is}$$ and $$\textsc {do}$$ operators can be used safely without the risk of over-generation. (shrink)

Biobanks’ activity is based not only on securing the technology of collecting and storing human biospecimen, but also on preparing formal documentation that will enable its safe use for scientific research. In that context, the issue of informed consent, the reporting of incidental findings and the use of Transfer Agreements remain a vast challenge. This paper aims to offer first–hand tangible solutions on those issues in the context of collaborative and transnational biobanking research. It presents a four‐step checklist aiming to (...) facilitate researchers on their compliance with applicable legal and ethical guidelines, when designing their studies, when recruiting participants, when handling samples and data, and when communicating research results and incidental findings. Although the paper reflects the outcomes of the H2020 B3Africa project and examines the transfers from and to the EU as a case study, it presents a global checklist that can be used beyond the EU. (shrink)

This paper summarizes a theory of cognitive development and elaborates on its educational implications. The theory postulates that development occurs in cycles along multiple fronts. Cognitive competence in each cycle comprises a different profile of executive, inferential, and awareness processes, reflecting changes in developmental priorities in each cycle. Changes reflect varying needs in representing, understanding, and interacting with the world. Interaction control dominates episodic representation in infancy; attention control and perceptual awareness dominate in realistic representations in preschool; inferential control and (...) awareness dominate rule-based representation in primary school; truth and validity control and precise self-evaluation dominate in principle-based thought in adolescence. We demonstrate that the best predictors of school learning in each cycle are the cycle’s cognitive priorities. Also learning in different domains, e.g., language and mathematics, depends on an interaction between the general cognitive processes dominating in each cycle and the state of the representational systems associated with each domain. When a representational system is deficient, specific learning difficulties may emerge, e.g., dyslexia and dyscalculia. We also discuss the educational implications for evaluation and learning at school. (shrink)

This article discusses the results of the technological study of the pottery from the recently excavated Middle Neolithic site of Makri, in Thrace. The analysis is based on macroscopic study of the material, microscopic examination of thin sections and a refî- ring test. The various fabric groups used for the manufacture of the vessels are presented and questions concerning the différent fabric groups, the addition of temper and refining of clay, are discussed. The manufacturing techniques used by the Makri potters, (...) the nature of surface coatings and fîring conditions, are studied. The corrélation between the fabric groups and the vessel catégories as well as the suitability of pots for cooking, is examined. Finally, the ceramic technology of the Makri vessels is compared with the technology of other contemporary Neolithic assemblages. (shrink)

Open peer commentary on the article “Learning about Urban Sustainability with Digital Stories: Promoting Collaborative Creativity from a Constructionist Perspective” by Maria Daskolia, Chronis Kynigos & Katerina Makri. Upshot: The target article by Daskolia, Kynigos and Makri shows the great potential of narrative learning to foster general learning skills, such as meaning-making, collaboration and creativity, while facilitating the construction of disciplinary content knowledge. This learning approach has much to recommend it, especially from a constructivist perspective, because it supports the implementation (...) of collaborative and creative learning processes apt to promote reflective dialogue as a basis for knowledge construction, capitalizing on students’ previous knowledge and experience. (shrink)

Dans une première partie sont présentés les résultats d'une troisième et dernière campagne de prospection en Crète, consacrée à la partie orientale de l'île : deux ateliers ampho- riques ont été découverts, à Trypitos et à Lagada, et l'on dispose d'éléments suffisants pour localiser d'autres ateliers à Makry Ghialos, Aghios Nikolaos et Hiérapétra. Dans une seconde partie, nous essaierons de tirer quelques enseignements à l'issue de ces prospections qui ont permis de découvrir une vingtaine d'ateliers dans l'ensemble de l'île, avec (...) huit types amphoriques assurément crétois. Ces ateliers domaniaux sont liés à des villas qui exploitent la vigne à des fins d'exportations massives. Situé près d'un lieu d'embarquement qui permette un chargement facile des innombrables amphores destinées au commerce lointain, l'atelier répond aussi aux besoins de la villa en céramique commune et fine ainsi qu'en éléments architectoniques (briques, tuiles, hypocaustes, σφήνες). On en retire l'impression d'une vitalité économique à partir du Ier s. av. n. è., au moment où le vignoble italien semble connaître une certaine stagnation au profit des crus provinciaux. (shrink)

Open peer commentary on the article “Learning about Urban Sustainability with Digital Stories: Promoting Collaborative Creativity from a Constructionist Perspective” by Maria Daskolia, Chronis Kynigos & Katerina Makri. Upshot: Creativity, collaboration and learning are fascinatingly messy and interconnected processes. Does knowledge develop by engaging in a collaborative creative process, or does existing knowledge allow us to create more creative artefacts? Does one build upon the other in a bricolage process, familiar to constructionist learning experiences? If so, how can we best (...) facilitate this type of learning? This OPC raises a number of questions that it does not attempt to answer but raises them to draw attention to the complexity of the phenomena under investigation. (shrink)

Open peer commentary on the article “Learning about Urban Sustainability with Digital Stories: Promoting Collaborative Creativity from a Constructionist Perspective” by Maria Daskolia, Chronis Kynigos & Katerina Makri. Upshot: Daskolia, Kynigos and Makri’s article offers us a view into potential applications of constructionist learning theory to help students conceive of and collaborate on solutions to today’s complex problems. This work in many ways parallels the efforts of those investigating systems thinking and highlights the importance of digital production in that process. (...) While many efforts rely on simulations and models, the authors place centrally the role of digital production in understanding complexity. This, in turn, calls our attention to the affordances and limitations of our current tools for facilitating learning and collaboration, and ultimately to the need for new tools. (shrink)