This paper presents a comparative analysis of three American and three European corporate failures. The first part of the analysis is based on a theoretical framework including six areas of ethical climate; tone at the top; bubble economy and market pressure; fraudulent financial reporting; accountability, control, auditing, and governance; and management compensation. The second and third parts consider the analysis of these cases from fraud perspective and in terms of firm-specific characteristics and environmental context. The research analyses shed light on (...) the fact that, despite major differences between Europe and U.S. in terms of political institutions, laws and regulations as well as managerial practices, there are significant similarities between six groups. The analysis also demonstrates that, the ethical dilemma has been coupled with ineffective boards, inefficient corporate governance and control mechanisms, distorted incentive schemes, accounting irregularities, failure of auditors, dominant CEOs, dysfunctional management behavior and the lack of a sound ethical tone at the top. Significant similarities were also observed in the analysis from the fraud triangle perspective. However, there are several major differences between the six corporate failure cases particularly with regard to ownership structure, coverage in media, and legal, regulatory and governance frameworks. This research study may have several academic and practical contributions, particularly because of multidisciplinary, international features, and comparative analyses used in the paper. (shrink)

The extension of the principle of relativity to general coordinate systems is based on the hypothesis that an accelerated observer is locally equivalent to a hypothetical inertial observer with the same velocity as the noninertial observer. This hypothesis of locality is expected to be valid for classical particle phenomena as well as for classical wave phenomena but only in the short-wavelength approximation. The generally covariant theory is therefore expected to be in conflict with the quantum theory which is based on (...) wave-particle duality. This is explicitly demonstrated for the frequency of electromagnetic radiation measured by a uniformly rotating observer. The standard Doppler formula is shown to be valid only in the geometric optics approximation. A new definition for the frequency is proposed, and the resulting formula for the frequency measured by the rotating observer is shown to be consistent with expectations based on the classical theory of electrons. A tentative quantum theory is developed on the basis of the generalization of the Bohr frequency condition to include accelerated observers. The description of the causal sequence of events is assumed to be independent of the motion of the observer. Furthermore, the quantum hypothesis is supposed to be valid for all observers. The implications of this theory are critically examined. The new formula for frequency, which is still based on the hypothesis of locality, leads to the observation of negative energy quanta by the rotating observer and is therefore in conflict with the quantum theory. (shrink)

A gyroscope in orbit about a central rotating mass undergoes relativistic nutational oscillations in addition to the well-known precessional motions. The amplitude of the oscillation is proportional to the angular momentum of the rotating mass and its period is the Fokker period of geodetic precession. The amplitude is maximum for a polar orbit and vanishes if the orbit is equatorial. This nodding effect is due to a small divisor phenomenon involving the Fokker frequency, and its existence implies that the applicability (...) of the post-Newtonian approximation of general relativity is limited in time. The dynamical significance of the new effect for the relative motion of neighboring test masses in the field of a rotating mass as well as for the restricted three-body problem in general relativity is investigated and the possibility of its detection is briefly discussed. (shrink)

ABSTRACT Is it possible to effect singular reference to mathematical objects in the abstractionist framework? I will argue that even if mathematical expressions pass the relevant syntactic and inferential tests to qualify as singular terms, that does not mean that their semantic function is to refer to a particular object. I will defend two arguments leading to this claim: the permutation argument for the referential indeterminacy of mathematical terms, and the argument from the semantic idleness of the terms introduced by (...) abstraction principles. (shrink)

A version of the permutation argument in the philosophy of mathematics leads to the thesis that mathematical terms, contrary to appearances, are not genuine singular terms referring to individual objects; they are purely schematic or variables. By postulating ‘ante-rem structures’, the ante-rem structuralist aims to defuse the permutation argument and retain the referentiality of mathematical terms. This paper presents two semantic problems for the ante- rem view: (1) ante-rem structures are themselves subject to the permutation argument; (2) the ante-rem structuralist (...) fails to explain reference in a way that makes her account different to, and privileged over, that of her eliminativist rivals. Both problems undercut the motivation behind ante-rem structuralism. (shrink)

BackgroundCognitive impairments are prevalent in patients with unipolar and bipolar depressive disorder. Considering the fact assessing cognitive functions is increasingly feasible for clinicians and researchers, targeting these problems in treatment and using them at baseline as predictors of response to treatment can be very informative.MethodIn a naturalistic, retrospective study, data from 120 patients with UDD and BDD were analyzed. Patients received 20 sessions of bilateral rTMS and were assessed regarding their depressive symptoms, sustained attention, working memory, and executive functions, using (...) the Beck Depression Inventory and Neuropsychological Test Automated Battery Cambridge, at baseline and after the end of rTMS treatment course. Generalized estimating equations and logistic regression were used as the main statistical methods to test the hypotheses.ResultsFifty-three percentage of all patients responded to treatment. In particular, 53.1% of UDD patients and 46.9% of BDD patients responded to treatment. Bilateral rTMS improved all cognitive functions except for visual memory and resulted in more modulations in the working memory of UDD compared to BDD patients. More improvements in working memory were observed in responded patients and visual memory, age, and sex were determined as treatment response predictors. Working memory, visual memory, and age were identified as treatment response predictors in BDD and UDD patients, respectively.ConclusionBilateral rTMS improved cold cognition and depressive symptoms in UDD and BDD patients, possibly by altering cognitive control mechanisms, and processing negative emotional bias. (shrink)

The realist versions of mathematical structuralism are often characterized by what I call ‘the insubstantiality thesis’, according to which mathematical objects, being positions in structures, have no non-structural properties: they are purely structural objects. The thesis has been criticized for being inconsistent or descriptively inadequate. In this paper, by implementing the resources of a real-definitional account of essence in the context of Fregean abstraction principles, I offer a version of structuralism – essentialist structuralism – which validates a weaker version of (...) the insubstantiality thesis: mathematical objects have no non-structural essential properties. Next, I show how this rendition of structuralism alleviates a Fregean worry against insubstantiality, which is directed at the explanation of the applicability of mathematics from the structuralist perspective. (shrink)

There are two ways of thinking about the natural numbers: as ordinal numbers or as cardinal numbers. It is, moreover, well-known that the cardinal numbers can be defined in terms of the ordinal numbers. Some philosophies of mathematics have taken this as a reason to hold the ordinal numbers as (metaphysically) fundamental. By discussing structuralism and neo-logicism we argue that one can empirically distinguish between accounts that endorse this fundamentality claim and those that do not. In particular, we argue that (...) if the ordinal numbers are metaphysically fundamental then it follows that one cannot acquire cardinal number concepts without appeal to ordinal notions. On the other hand, without this fundamentality thesis that would be possible. This allows for an empirical test to see which account best describes our actual mathematical practices. We then, finally, discuss some empirical data that suggests that we can acquire cardinal number concepts without using ordinal notions. However, there are some important gaps left open by this data that we point to as areas for future empirical research. (shrink)

According to the realist rendering of mathematical structuralism, mathematical structures are ontologically prior to individual mathematical objects such as numbers and sets. Mathematical objects are merely positions in structures: their nature entirely consists in having the properties arising from the structure to which they belong. In this paper, I offer a bundle-theoretic account of this structuralist conception of mathematical objects: what we normally describe as an individual mathematical object is the mereological bundle of its structural properties. An emerging picture is (...) a version of mereological essentialism: the structural properties of a mathematical object, as a bundle, are the mereological parts of the bundle, which are possessed by it essentially. (shrink)

Cases of grounding failure present a puzzle for fundamental metaphysics. Typically, solutions are thought to lie either in adding ontology such as haecceities or in re‐describing the cases by means of the ideology of metaphysical indeterminacy. The controversial status of haecceities has led some to favour metaphysical indeterminacy as the way to solve the puzzle. We consider two further treatments of grounding failure each of which, we argue, is a more plausible alternative. As such, the initial dichotomy is a false (...) one, and these alternative options deserve consideration before resorting to the heavyweight machinery of metaphysical indeterminacy. -/- . (shrink)

Are there entities which are just distinct, with no discerning property or relation? Although the existence of such utterly indiscernible entities is ensured by mathematical and scientific practice, their legitimacy faces important philosophical challenges. I will discuss the most fundamental objections that have been levelled against utter indiscernibles, argue for the inadequacy of the extant arguments to allay perplexity about them, and put forward a novel defence of these entities against those objections.

According to the neo-Fregean abstractionism, numerical expressions of the form ‘the number of Fs’, introduced by Hume’s Principle, should be read as purportedly referential singular terms. I will explore the prospects of a version of abstractionism in which such expressions have presuppositional content, as in Strawson’s account. I will argue that the thesis that ‘the number of Fs’ semantically presupposes the existence of a number is inconsistent with the required ‘modest’ stipulative character of the truth of Hume’s Principle: since Hume’s (...) Principle is true and provably presupposes that numbers exist, what it presupposes is also true; and so numbers exist. This, however, means that numbers are conjured into existence by a direct stipulation. (shrink)

Millions of children who were born during the first decade after the Islamic revolution in Iran are now reaching the age of marriage and childbearing. Short spacing between marriage and the birth of the first child has the potential to cause an excessive and costly increase in the growth of population in Iran. Research into the motivations for the birth of first child among newly married couples can create a knowledge base that will enable health centres to help these couples (...) make better decisions about the timing of their first pregnancy. Using a consecutive sampling technique and administering Miller’s Childbearing Questionnaire, data were gathered regarding the childbearing motivations and desires of 300 couples who had been referred to the Shiraz Health Center for premarital counselling. The Childbearing Questionnaire, with some minor modifications, was found to be a valid and reliable instrument for measuring the childbearing motivations of newly married couples of Shiraz County, Fars Province, Iran. The utility of these findings for counselling in health centres is discussed. Based on the results, a longitudinal study is being designed that will allow the development of models for predicting the time of first pregnancy after marriage. (shrink)

Iranian Feminists outside Iran are divided on women's positions in Iran under the Islamic state. Some have argued that the process of Islamization has marginalized women. Others have argued that the dynamic nature of Shari'a interpretation and the debate among religious scholars in Iran have shaped the indigenous forms of feminist consciousness, feminisms and women's involvement in the process of change. This paper, based on field research, is challenging both views. It will be argued that the contradictions of the Islamic (...) state and institutions led to the process of feminist consciousness. In the period 1990–2000, Muslim and secular feminists in Iran have found their own ways of coming together, making demands and pressurizing the State and institutions to reform laws and regulations in favour of women's rights. But women are divided by the nature of their diversity. As their alliance has challenged the limitation of the Islamic state, the breakdown of their alliance (2000–2001), could have a great impact not only on gender relations, but also on the process of democratization and secularization. (shrink)

Reference may be fixed by stipulation through a speech act, just like bets and marriages. An utterance of _Let n refer to an/the F_ is a speech act by means of which, if successful, a speaker institutes a practice of referring, and a hearer coordinates by choosing a referent from the domain of discourse. We articulate a metasemantics for this view. On our view, the interlocutors can select a referent randomly, if necessary, motivated by the incentive to coordinate on the (...) use of a name. Moreover, we argue that reference fixed by a performative speech act is ‘thin’, or ‘undemanding’. Finally, we defend the thesis that co-reference might not determinately obtain despite reference being fixed. Performative reference makes sense of ordinary speakers’ practices, who appear to be very liberal and unimpressed by skepticism toward causally inert or epistemically indiscernible objects. (shrink)

According to Øystein Linnebo's account of abstractionism, abstraction principles, received as Fregean criteria of identity, can be used to reduce facts about singular reference to objects such as directions and numbers to facts that do not involve such objects. In this article, first I show how the resources of Linnebo's metasemantics successfully handle Dummett's challenge against the referentiality of the singular terms formed by abstraction principles. Then, I argue that Linnebo's metasemantic commitments do not provide us with tools for dispelling (...) the threat of a version of referential indeterminacy, according to which nothing in our use of a singular term, even when it is guided by an associated criterion of identity, could determine which particular object it refers to. I end by examining the bearing of the indeterminacy challenge to Linnebo's treatment of Frege's Caesar Problem: in the absence of an argument against the indeterminacy of reference, it is unclear how numerical expressions could qualify as genuine singular terms. (shrink)

In this article, we first provide a modified definition of SuperHyperGraphs (SHG) and we call it Restricted SuperHyperGraphs (R-SHG). We then generalize the R-SHG to the neutrosophic graphs and then define the corresponding trees. In the following, we examine the Helly property for subtrees of SuperHyperGraphs.

In the original publication of the article, footnote 17 was incorrectly published. The corrected footnote is given below.

Indeterminacy of reference appears to be incompatible with the deflationist conceptions of reference: in deflationismDeflationism, the singular term ‘a’ refers to a, if it exists, and to nothing else, whereas if the term is referentially indeterminate, it has a variety of equally permissible reference-candidates: referential indeterminacyReferential indeterminacy and deflationismDeflationism cannot both be maintained. In this paper, I discuss the incompatibility thesis, critically examine the arguments leading to it, and thereby point towards ways in which the deflationist can explain referential indeterminacyReferential (...) indeterminacy. (shrink)

Throughout his career, Keith Hossack has made outstanding contributions to the theory of knowledge, metaphysics and the philosophy of mathematics. -/- This collection of previously unpublished papers begins with a focus on Hossack's conception of the nature of knowledge, his metaphysics of facts and his account of the relations between knowledge, agents and facts. Attention moves to Hossack's philosophy of mind and the nature of consciousness, before turning to the notion of necessity and its interaction with a priori knowledge. Hossack's (...) views on the nature of proof, logical truth, conditionals and generality are discussed in depth. In the final chapters, questions about the identity of mathematical objects and our knowledge of them take centre stage, together with questions about the necessity and generality of mathematical and logical truths. (shrink)

One of the mathematical programming techniques is data envelopment analysis, which is used for evaluating the efficiency of a set of similar decision-making units. Fixed resource allocation and target setting with the help of DEA is a subject that has gained much attention from researchers. A new model was proposed by determining a common set of weights. All DMUs were involved with the aim of achieving higher efficiency in every DMU after the procedure. The minimum resources and targets allocated to (...) each DMU were commensurate to the efficiency of that DMU and the share of DMU in the input resources and the output productions. To examine the proposed method, other methods in the DEA literature were examined as well, and then, the efficiency of the method was demonstrated through a numerical example. (shrink)

Neurosurgeons have an especially high rate of exposure to serious ethical challenges in their line of work. The aim of this study was to assess the type and frequency of ethical theories used by neurosurgery residents to make extra- ethical decisions in challenging situations and their relation with the level of residency, and curricular training about medical ethics. A total of 12 neurosurgery residents in Mashhad University of Medical Sciences (MUMS) were interviewed; all the participants were male and aged 29–40 (...) years old. Of all, six were senior and six were junior. Using a systematic review of neurosurgery and medical ethics textbooks, five common cases were selected and a semi-structured, open-ended interview was developed. The interviews were digitally recorded and analyzed in two separate stages. Comparison of the results of the two stages led us to the final judgment about the dominant ethical theory used in each case. In all 60 cases, the decision-making process was compatible with either Deontology (30 cases) or Consequentialism (30 cases). Only in two cases, beside Deontology, the Virtue ethics was used as an alternative in special situations. The ethical theories were not consistent for all the 12 subjects and all the five questions. No statistically significant difference was found between senior and junior residents, neither for each question nor for the aggregate (Odds Ratio = 1.31, 95 % CI = 0.42-4.09, Relative Risk = 1.41, 95 % CI = 0.69-1.9, P-value > 0.20). Only one of the subjects had extracurricular training in medical ethics, consequently precluding further analysis. Although not intended to be evaluated by this study, similar heterogeneity was observed in final decisions. When faced with medical ethics challenges, neurosurgery residents did not follow a consistent ethical theory for making decisions. The type and frequency of theories did not seem to be changed during the residency period. (shrink)

Propositional dynamic logic (PDL) provides a natural setting for semantics of means-end relations involving non-determinism, but such models do not include probabilistic features common to much practical reasoning involving means and ends. We alter the semantics for PDL by adding probabilities to the transition systems and interpreting dynamic formulas 〈α〉 ϕ as fuzzy predicates about the reliability of α as a means to ϕ. This gives our semantics a measure of efficacy for means-end relations.

Little is known about how individuals with and without mood disorders perceive the inherent risks and helpfulness of participating in innovative psychiatric research, or about the factors that influence their willingness to participate. We conducted an online survey with 80 individuals (self-reported mood disorder [n = 25], self-reported good health [n = 55]) recruited via MTurk. We assessed respondents’ perceptions of risk and helpfulness in study vignettes associated with two innovative research projects (intravenous ketamine therapy and wearable devices), as well (...) as their willingness to participate in these projects. Respondents with and without mood disorders perceived risk similarly across projects. Respondents with no mood disorders viewed both projects as more helpful to society than to research volunteers, while respondents with mood disorders viewed the projects as equally helpful to volunteers and society. Individuals with mood disorders perceived ketamine research, and the two projects on average, as more helpful to research volunteers than did individuals without mood disorders. Our findings add to a limited empirical literature on the perspectives of volunteers in innovative psychiatric research. (shrink)

The Introduction to "Knowledge, Number and Reality. Encounters with the Work of Keith Hossack" provides an overview over Hossack's work and the contributions to the volume.

Publication date: 30 November 2016 Source: Author: Mahshid Mirmasoomi King Lear is one of the political tragedies of Shakespeare in which the playwright censures Lear's hamartia wrecking havoc not only upon people's lives but bringing devastation on his own kindred. Shakespeare castigates Lear's wrath, sense of superiority, and misjudgments which lead to catastrophic consequences. In Death of Yazdgerd, an anti-authoritarian play, Bahram Beyzayie, the well-known Persiaian tragedian, also depicts the hamartia of King Yazdgerd III whose pride and unjust treatment (...) of people end in devastation. By demonstrating such defective and reprehensible tragic heroes, both playwrights set at providing audience with an anti-heroic representation of the kings and also shattering the common god-like heroism attributed to hero kings. Bearing in mind the political instability of England after the succession of James I, Shakespeare avails himself of such anti-heroic representation to forewarn those monarchs incapable of maintaining a balance between their judgments and the society's need for a genuine authority. In a similar fashion, Beyzayie narrates the true historical event of a Persian king whose improper exercise of authority, withdrawal from battle, and an ultimate escape leave people helpless against the invasion of Arabs. The article initially aims to discuss the concept of hamartia within the tragedies based on Aristotle's definition of hamartia and golden mean; by defining the nature of the kings' unforgivable errors and their extremely imbalanced temperament, the paper demonstrates how such ignoble failure relegates the hero kings to anti-heroes whose punishment equals their mistakes. Contrary to Aristotle’s idea, the article also elucidates how Shakespeare and Beyzaie have caused the audiences’ catharsis of emotion not through fear and pity but through the creation of a sense of justice by portraying characters who deserve their ultimate downfall. (shrink)

The fairy tale The Three Princes of Serendip can be taken to be allegorical of not only chance discovery (serendipity) but of other aspects of scientific discovery as well. Just as Horace Walpole coined serendipity, so can the term bahramdipity be derived from the tale and defined as the cruel suppression of a serendipitous discovery. Suppressed, unpublished discoveries are designated nulltiples. Several examples are presented to make the case that bahramdipity is an existent aspect of scientific discovery. Other examples of (...) non-ideal scientific research and discovery are provided in order to contrast and clarify the meaning and use of bahramdipity. Additional allegories of scientific discovery are taken from the tale and a hope for the strengthening of scientific integrity is expressed. (shrink)

This thirteenth volume of Collected Papers is an eclectic tome of 88 papers in various fields of sciences, such as astronomy, biology, calculus, economics, education and administration, game theory, geometry, graph theory, information fusion, decision making, instantaneous physics, quantum physics, neutrosophic logic and set, non-Euclidean geometry, number theory, paradoxes, philosophy of science, scientific research methods, statistics, and others, structured in 17 chapters (Neutrosophic Theory and Applications; Neutrosophic Algebra; Fuzzy Soft Sets; Neutrosophic Sets; Hypersoft Sets; Neutrosophic Semigroups; Neutrosophic Graphs; Superhypergraphs; Plithogeny; (...) Information Fusion; Statistics; Decision Making; Extenics; Instantaneous Physics; Paradoxism; Mathematica; Miscellanea), comprising 965 pages, published between 2005-2022 in different scientific journals, by the author alone or in collaboration with the following 110 co-authors (alphabetically ordered) from 26 countries: Abduallah Gamal, Sania Afzal, Firoz Ahmad, Muhammad Akram, Sheriful Alam, Ali Hamza, Ali H. M. Al-Obaidi, Madeleine Al-Tahan, Assia Bakali, Atiqe Ur Rahman, Sukanto Bhattacharya, Bilal Hadjadji, Robert N. Boyd, Willem K.M. Brauers, Umit Cali, Youcef Chibani, Victor Christianto, Chunxin Bo, Shyamal Dalapati, Mario Dalcín, Arup Kumar Das, Elham Davneshvar, Bijan Davvaz, Irfan Deli, Muhammet Deveci, Mamouni Dhar, R. Dhavaseelan, Balasubramanian Elavarasan, Sara Farooq, Haipeng Wang, Ugur Halden, Le Hoang Son, Hongnian Yu, Qays Hatem Imran, Mayas Ismail, Saeid Jafari, Jun Ye, Ilanthenral Kandasamy, W.B. Vasantha Kandasamy, Darjan Karabašević, Abdullah Kargın, Vasilios N. Katsikis, Nour Eldeen M. Khalifa, Madad Khan, M. Khoshnevisan, Tapan Kumar Roy, Pinaki Majumdar, Sreepurna Malakar, Masoud Ghods, Minghao Hu, Mingming Chen, Mohamed Abdel-Basset, Mohamed Talea, Mohammad Hamidi, Mohamed Loey, Mihnea Alexandru Moisescu, Muhammad Ihsan, Muhammad Saeed, Muhammad Shabir, Mumtaz Ali, Muzzamal Sitara, Nassim Abbas, Munazza Naz, Giorgio Nordo, Mani Parimala, Ion Pătrașcu, Gabrijela Popović, K. Porselvi, Surapati Pramanik, D. Preethi, Qiang Guo, Riad K. Al-Hamido, Zahra Rostami, Said Broumi, Saima Anis, Muzafer Saračević, Ganeshsree Selvachandran, Selvaraj Ganesan, Shammya Shananda Saha, Marayanagaraj Shanmugapriya, Songtao Shao, Sori Tjandrah Simbolon, Florentin Smarandache, Predrag S. Stanimirović, Dragiša Stanujkić, Raman Sundareswaran, Mehmet Șahin, Ovidiu-Ilie Șandru, Abdulkadir Șengür, Mohamed Talea, Ferhat Taș, Selçuk Topal, Alptekin Ulutaș, Ramalingam Udhayakumar, Yunita Umniyati, J. Vimala, Luige Vlădăreanu, Ştefan Vlăduţescu, Yaman Akbulut, Yanhui Guo, Yong Deng, You He, Young Bae Jun, Wangtao Yuan, Rong Xia, Xiaohong Zhang, Edmundas Kazimieras Zavadskas, Zayen Azzouz Omar, Xiaohong Zhang, Zhirou Ma.‬‬‬‬‬‬‬‬. (shrink)

... the turn of the fourth/tenth century, in the province of Sijistan, Muhammad b. Tahir b. Bahram was born, known in the fullness of time as Abu Sulayman ...

The execution of the prophet Mani by the Sasanian king Bahram I received sharply different treatments in the historiography of three of the confessional groups of the Sasanian empire. Variously a persecuted prophet, a blasphemous lunatic or a sinister heresiarch the representations of this moment sought to establish its meaning in the context of communal narratives predicated on the claims of sacred history. Despite this, it is notable that Manichean, Christian and Perso-Arabic accounts clearly share features. This indicates not (...) only that Mani’s death became a site of competition between the constituent groups of the Sasanian empire, but that the internal historiographies of these groups were in some sense entwined, or at least sensitive to the historical claims made by their opponents. This is particularly relevant in the case of the Perso-Arabic narrative. This version, which almost certainly descends from a priestly Zoroastrian source, presents a picture of a confident priesthood stiffening the spine of a wavering king. It is contended that the source of this story was composed as a counterstrike in a historical debate in which Christian and Manichean authors had successfully propagated an image of Bahram’s court as religiously tepid and his priests as slanderers or non-entities. That such an intervention was required signals a disjuncture between early and late forms of Sasanian ideology. Moreover, it presents more evidence in support of theories of a late and deliberate construction of Zoroastrian “orthodoxy”. (shrink)