The current economic crisis caused by the COVID-19 pandemic has created new changes and challenges for society, which has led to a deeper identification of pressing problems and to develop strategies and models for overcoming crises in various countries, industries and businesses. The formation and improvement of modern strategies and models of crisis management is impossible without optimizing the resources of economic entities, providing assistance at various levels of government to support priority sectors of the economy, finding additional sources of (...) funding to combat the COVID-19 pandemic. To ensure the effective develop and implementation of modern strategies and models of crisis management it is necessary to have information about the state of economic entities, relevant commodity, raw materials, financial markets, explore the internal and external environment, determine the impact of risks on current activities business entities or industries. The effectiveness of crisis management strategies and models is determined by the ability of the management system to ensure the support of business activity of economic entities in the relevant market and to stimulate effective consumer demand. The purpose of writing this scientific monograph is to substantiate the theoretical and methodological foundations and to form and improve strategies and models of crisis management taking into account new changes and challenges for society related to the COVID-19 pandemic and declining business activity of economic entities. The object of the author’s research was the process of formation and improvement of crisis management strategies and models in the conditions of market imbalance and change of the external environment, reduction of activity volumes of economic entities, growth of budget expenditures to combat the COVID-19, formation of new forms of activities and penetration of information technology into various spheres of life to optimize the negative consequences of a pandemic. The subject of the study were socio-economic, organizational and institutional processes of formation and effective implementation of strategies and models of crisis management in various areas of economic activity; substantiation of mechanisms for ensuring the competitiveness of economic entities and the formation new forms of entrepreneurship; development of modern information technologies; consideration of best practices in business process management and digitalization using world experience in various sectors of the economy caused by the COVID-19. (shrink)

Іn this monograph, the authors summarized and supplemented the results of many scientific studies and developments. Considerable attention is paid to the study of accounting and taxation in the context of current trends in society and the economy; application of new methods of information processing and analysis, its understanding and interpretation; opportunities for convergence of national accounting and control models in the context of globalization of economic processes.

Abstract: Before now it is believe that it is only company that their activities adversely affect the environment that should be socially responsible. This has change over the years as some country has made it mandatory for business to be socially responsible without which they cannot do business. For insurance company, their activities have to do with rendering of services and as such do not destroy the environment. The main objective of the study was to determine corporate social responsibility (...) accounting and financial performance of insurance companies in Nigeria. The research design adopted for the study is expo facto research design. The population of the study consists of all the 40 companies quoted in the Nigeria Stock Exchange as at December 2016. A sample of 25 insurance companies was selected base on their size from the population of the insurance companies. Data for the study were obtained from annual reports for the period of ten (10) years ranging from 2007 to 2016. Multiple regression analysis was carried out to determine the desire relationship. Findings show a significant relationship between corporate social responsibility accounting and return on capital employed and net profit margin, while a negative relationship with earnings per share. The implication of the findings is that there is evidence of conscious effort of the sampled insurance companies to discharge their social responsibility. The study recommends among other that management should be proactive and ensure that their social responsibility policies are adequately implemented, and ensure that Nigerian companies comply with government laws regarding business regulation in the country. (shrink)

In 2001 soon after the Asian Crises of 1997-1998, the DotcomBubble, 9/11, the Enron crises triggered a fraud crisis in Wall Street that impacted the market to the core. Since then scandals such as the Lehman Brothers and WorldCom in 2007-2008 and the Great Recession have surpassed it, Enron still remains one of the most important cases of fraudulent accounting. In 2000’s even though the financial industry had become highly regulated, deregulation of the energy industry allowed companies to place bets (...) on future prices. At the peak of the dotcom bubble Enron was named as a star innovator but when the dotcom bubble burst, Enron’s plan to build high speed internet did not flourish and investors started to realize losses. Furthermore, the financial losses of the operations were hid using the market to market accounting technique instead of book value and using special purpose entities to hide debt. The root cause that was identified as a company with a toxic corporate culture focused on officer compensation rather than social responsibility and hence faulty leadership. Is it possible then that; ethical accounting practices, social responsibility and ethics all become inferior goods as income rises in an ‘irrationally exuberant’era? (shrink)

What are the sensory individuals of audition? What are the entities our auditory system attributes properties to? We examine various proposals about the nature of the sensory individuals of audition, and show that while each can account for some aspects of auditory perception, each also faces certain difficulties. We then put forward a new conception of sensory individuals according to which auditory sensory individuals are composite individuals. A feature shared by all existing accounts of sounds and sources is that they (...) postulate sensory individuals that are non-composite. They identify the sensory individual of sound hearing or source hearing with one type of entity in the environment, be they sound waves, vibrations, or interactions. We question this assumption and argue that our perceptual systems represent two or more aspects of the environment as a single sensory individual. Finally, we show that taking auditory individuals to be composite sensory individuals allows for an account of audition that is less problematic than its existing alternatives. (shrink)

Internal audit, management review, and account reconciliation are popular tools for combating corporate fraud, but whistle-blowing is the most prevalent. Whistle-blowers frequently fear reprisal from coworkers and bosses. That is why they require protection and support. Many international organizations have advocated that countries adopt regulatory frameworks for protecting whistle-blowers. Therefore, the current study investigates the notion of whistle-blowing to compare it to Public Interest Disclosure Act 2017 of Pakistan, which was enacted. It identifies the influence of legal and (...) ethical cultural norms in organizations on whistle-blowing behaviour. (shrink)

Today's realities require medical institutions to take more careful account of intangible factors that make up an irreplaceable component of cultural characteristics. Changes in the socio-economic conditions of economic activity have led to increased attention of the management of medical institutions to the need to form a corporate style that will provide additional competitive advantages. The purpose of the study is to identify the functions and elements of the corporate style of a medical institution and its subdivisions, to (...) find out its impact on the collective consciousness and behavior of consumers of medical services and to establish requirements for its development. The methodological basis of the study is modern research on the formation of corporate style and its impact on the reputation and successful development of organizations. The main hypothesis of the study is the assumption that corporate style influences the level of recognition and authority of a medical institution. Summary of the main research material. It is proved that an authentic, working corporate style for a modern medical institution is a necessary element of its organizational culture. It is determined that the corporate style contributes to creating a positive image of a medical institution in the eyes of consumers; allows distinguishing a medical institution from other medical institutions with a similar range of services; strengthens the organizational spirit of medical staff; increases the effectiveness of advertising; and creates a favorable image of a medical institution. The originality and practical significance of the study lies in the fact that a comparative analysis of the elements of corporate style of city clinical hospitals in Dnipro, which are clearly implemented on the official pages on the Internet, was carried out. Conclusions and prospects for further research. The conducted research has made it possible to state that the considered medical institutions of the city of Dnipro do not pay the necessary attention to the formation of their own corporate style. Sporadic initiatives and events create the appearance of the existence of a corporate style of a medical institution, but do not ensure the existence of such a corporate style that would work to increase the recognition and authority of a medical institution. (shrink)

In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and accounting irregularities can go unnoticed. However, when revenue and cash flow decline, internal costs and operations may be scrutinized more diligently, and discrepancies can emerge as a result. Effective Auditing for Corporates provides you with proactive advice to ...

The main thrust of this study is to examine the impact of social cost on the corporate performance of petroleum marketing firms in Nigeria. Ex post facto research design was adopted, secondary sources of data were collected for analysis of results and interpretation of data. The results indicated that social cost positively influences the corporate performance of petroleum marketing firms in Nigeria. Hence, it was recommended that the federal government should mandate all petroleum marketing companies to capture (...) and disclose all quantitative data relating to corporate social responsibility which would serve as a boost to the company performances vis-a-vis increased employee productivity. (shrink)

Corporations are increasingly asked to specify a ‘purpose.’ Instead of focusing on profits, a company should adopt a substantive purpose for the good of society. This chapter analyses, historicises, and radicalises this call for purpose. It schematises the history of the corporation into two main purpose/power regimes, each combining a way of thinking about corporate purpose with specific institutions to hold corporate power to account. Under the special charter regime of the seventeenth to mid-nineteenth centuries, governments chartered companies (...) to pursue specific public purposes. Under criticism for corruption and lack of competition, the special charter regime gave way to the contemporary general incorporation regime, under which no particular purposes are demanded of corporations, and profit-seeking has become the norm. This regime has now come under criticism, with calls for a new social purpose regime. The analysis of these three regimes focuses on politicisation. The chapter argues that orienting companies to substantive social purposes requires politicising the business corporation, creating meaningful accountability mechanisms to align companies with the goals of the public. The purpose paradigm must overcome its political timorousness and be more institutionally radical. The difficulty is doing this without unacceptable corruption and inefficiency. A form of ‘proper politicisation’ is needed. At the end of the chapter, some directions for reform are discussed, which may deliver on that desideratum. (shrink)

How Propaganda Became Public Relations pulls back the curtain on propaganda: how it was born, how it works, and how it has masked the bulk of its operations by rebranding itself as public relations. Cory Wimberly uses archival materials and wide variety of sources — Foucault’s work on governmentality, political economy, liberalism, mass psychology, and history — to mount a genealogical challenge to two commonplaces about propaganda. First, modern propaganda did not originate in the state and was never primarily located (...) in the state; instead, it began and flourished as a for-profit service for businesses. Further, propaganda is not focused on public beliefs and does not operate mainly through lies and deceit; propaganda is an apparatus of government that aims to create the publics that will freely undertake the conduct its clients’ desire. Businesses have used propaganda since the early twentieth century to construct the laboring, consuming, and voting publics that they needed to secure and grow their operations. Over that time, corporations have become the most numerous and well-funded apparatuses of government in the West, operating privately and without democratic accountability. Wimberly explains why liberal strategies of resistance have failed and a new focus on creating mass subjectivity through democratic means is essential to countering propaganda. This book offers a sophisticated analysis that will be of interest to scholars and advanced students working in social and political philosophy, Continental philosophy, political communication, the history of capitalism, and the history of public relations. (shrink)

Proper attention to the theme of corporeality is crucial for understanding Derrida’s analysis of Hegel in “The Pit and the Pyramid.” This article argues that Derrida’s essay compels us to face the impossibility of giving a wholly coherent account of embodiment. The _Aufhebung_ supposedly unites the exteriority of the corporeal with interiority in a higher unity that cancels and preserves them both; Hegel’s own text reveals, however, that meaning is primordially absent from the body that was thought to incarnate (...) it. And it is this absence of ideal meaning that is originary: Differance conditions the body as it conditions speech, rendering the body other than itself such that it is not categorizable as flesh that is the self or as an object that is not the self. I am and am not my body because the dichotomy between interiority and exteriority breaks down even at the level of the body. Indeed, I am and am not my self; the embodied self is disrupted from the start, never self-contained. Thus embodiment always already testifies to the other. (shrink)

The Stoics are famously committed to the thesis that only bodies are, and for this reason they are rightly called “corporealists.” They are also famously compared to Plato’s earthborn Giants in the Sophist, and rightly so given their steadfast commitment to body as being. But the Stoics also notoriously turn the tables on Plato and coopt his “dunamis proposal” that being is whatever can act or be acted upon to underwrite their commitment to body rather than shrink from it as (...) the Giants do. The substance of Stoic corporealism, however, has not been fully appreciated. This paper argues that Stoic corporealism goes beyond the dunamis proposal, which is simply an ontological criterion for being, to the metaphysics of body. This involves, first, an account of body as metaphysically simple and hence fundamental; second, an account of body as malleable and continuous, hence fit for blending (krasis di’ holou) and composition. In addition, the metaphysics of body involves a distinction between this composition relation seen in the cosmology, and the constitution relation by which the four-fold schema called the Stoic Categories proceeds, e.g. the relation between a statue and its clay, or a fist and its underlying hand. It has not been appreciated that the cosmology and the Categories are distinct — and complementary — explanatory enterprises, the one accounting for generation and unity, the other taking those individuals once generated, and giving a mereological analysis of their identity and persistence conditions, kinds, and qualities. The result is an elegant division of Plato’s labor from the Battle of Gods and Giants. On the one hand, the Stoics rehabilitate the crude cosmology of the Presocratics to deliver generation and unity in completely corporeal terms, and that work is found in their Physics. On the other hand, they reform the Giants and “dare to corporealize,” delivering all manner of predication (from identity to the virtues), and that work is found in Stoic Logic. Recognizing the distinctness of these explanatory enterprises helps dissolve scholarly puzzles, and harmonizes the Stoics with themselves. (shrink)

For more than two decades, police in the United States have used facial recognition to surveil civilians. Local police departments deploy facial recognition technology to identify protestors’ faces while federal law enforcement agencies quietly amass driver’s license and social media photos to build databases containing billions of faces. Yet, despite the widespread use of facial recognition in law enforcement, there are neither federal laws governing the deployment of this technology nor regulations settings standards with respect to its development. To make (...) matters worse, the Fourth Amendment—intended to limit police power and enacted to protect against unreasonable searches—has struggled to rein in new surveillance technologies since its inception. -/- This Article examines the Supreme Court’s Fourth Amendment jurisprudence leading up to Carpenter v. United States and suggests that the Court is reinterpreting the amendment for the digital age. Still, the too-slow expansion of privacy protections raises challenging questions about racial bias, the legitimacy of police power, and ethical issues in artificial intelligence design. This Article proposes the development of an algorithmic auditing and accountability market that not only sets standards for AI development and limitations on governmental use of facial recognition but encourages collaboration between public interest technologists and regulators. Beyond the necessary changes to the technological and legal landscape, the current system of policing must also be reevaluated if hard-won civil liberties are to endure. (shrink)

Contrary to widely shared opinion in analytic metaphysics, E.J. Lowe argues against the existence of relations in his posthumously published paper There are probably no relations (2016). In this article, I assess Lowe’s eliminativist strategy, which aims to show that all contingent “relational facts” have a monadic foundation in modes characterizing objects. Second, I present two difficult ontological problems supporting eliminativism about relations. Against eliminativism, metaphysicians of science have argued that relations might well be needed in the best a posteriori (...) motivated account of the structure of reality. Finally, I argue that, by analyzing relational inherence, trope theory offers us a completely new approach to relational entities and avoids the hard problems motivating eliminativism. (shrink)

Abstract: The concept of debt financing has assumed considerable importance in recent years given the fundamental role debts now play in forming the financial structure of corporate firms. Quite evident in the debt finance literature is the juxtaposition between debt financing and corporate performance which suggests that debt financing can influence corporate performance. Against the narrow measures of debt financing which are common with most studies that have been carried out on the debt finance-performance dynamics; we attempted (...) a more robust combination of debt finance choices in modelling for corporate performance. Based on data gleaned from the audited annual reports of fifteen (15) consumer goods firms listed in the Nigerian Stock Exchange (NSE) for the period 2006 to 2017, results of the panel regression technique revealed that total debt, long-term debt and short-term debt to asset ratios positively influence the performance of consumer goods firms in Nigeria. Based on the findings of the study, we recommend, among others, that there is need for the Nigerian firms to rely less on short-term debts, which forms the major part of their leverage, and focus more on developing internal strategies that can help improve their performance. (shrink)

Recently, I have proposed an extension of the framework of the ethics of collegiality (Berber & Subotić, forthcoming). By incorporating an anti-individual perspective and the notion of epistemic competence, this framework can reveal the epistemic virtue/vice relativism, which, in turn, charts the tension between being a good colleague and an efficient, loyal employee. In this paper, however, I want to sketch how the ethics of collegiality could be applied to practical domains, such as the historical accountability and atonement of corporations (...) that participated in the anti-Semitic policies of the Third Reich and contributed to the Holocaust by using slave or forced labor. New studies suggest that corporations ought to engage in deeper historical reflection and ethical dialogue between Shoah survivors and top managers to address the issue of industrial compliance (Federman 2021), whereas most of the work on this topic traditionally focused on the issue of reparations litigation (Kelly 2016, Neuborne 2003). Through the notions of collective institutional epistemic vice and institutional ethos (Fricker 2021), the upshot is to assess whether it is feasible for corporations to be genuinely repentant regarding their role in the Holocaust thanks to the ethics of collegiality instead of merely offering compensation. I will argue that instead of emphasizing ethical leadership and the top-down approach to the (re-)implementation of values in corporate conduct, the spotlights should be on the bottom-up approach grounded in collegial solidarity among all employees. (shrink)

Conceptual analysis is undergoing a revival in philosophy, and much of the credit goes to Frank Jackson. Jackson argues that conceptual analysis is needed as an integral component of so-called serious metaphysics and that it also does explanatory work in accounting for such phenomena as categorization, meaning change, communication, and linguistic understanding. He even goes so far as to argue that opponents of conceptual analysis are implicitly committed to it in practice. We show that he is wrong (...) on all of these points and that his case for conceptual analysis doesn't succeed. At the same time, we argue that the sorts of intuitions that figure in conceptual analysis may still have a significant role to play in philosophy. So naturalists needn't disregard intuitions altogether. (shrink)

In the article I discuss functionalist interpretations of Husserlian phenomenology. The first one was coined in the discussion between Hubert Dreyfus and Ronald McIntyre. They argue that Husserl’s phenomenology shares similarities with computational functionalism, and the key similarity is between the concept of noema and the concept of mental representation. I show the weaknesses of that reading and argue that there is another available functionalist reading of Husserlian phenomenology. I propose to shift perspective and approach the relation between phenomenology and (...) functionalism from a methodological perspective, specifically taking into account the functionalist explanatory strategy called functional analysis. I discuss the notion of function in Husserl’s works and Husserl’s idea of functional phenomenology. The key argument I develop is that in functional phenomenology we can find an explanatory strategy which is analogous to the strategy of functional decomposition used in functional analysis. I conclude that the proposed functionalist reading of phenomenology opens a new approach to the integration of phenomenology with cognitive sciences. (shrink)

Abstract: This research paper presents a novel approach to predict audit risks using a neural network model. The dataset used for this study was obtained from Kaggle and comprises 774 samples with 18 features, including Sector_score, PARA_A, SCORE_A, PARA_B, SCORE_B, TOTAL, numbers, marks, Money_Value, District, Loss, Loss_SCORE, History, History_score, score, and Risk. The proposed neural network architecture consists of three layers, including one input layer, one hidden layer, and one output layer. The neural network model was trained and validated, (...) achieving an impressive accuracy of 100% and an average error of 0.000015, indicating its robust predictive capability. Moreover, we conducted feature importance analysis to identify the most influential features for predicting audit risk. The key features found to be critical for classifying fraudulent activities in audit risk prediction are Sector_score, PARA_A, SCORE_A, PARA_B, SCORE_B, TOTAL, numbers, marks, Money_Value, District, Loss, Loss_SCORE, History, and History_score. This research contributes to the field of audit risk prediction by demonstrating the effectiveness of a neural network-based approach and highlighting the importance of specific features in detecting fraudulent activities. The findings have significant implications for auditors and organizations seeking to enhance their audit risk assessment processes, ultimately leading to improved financial transparency and fraud detection. (shrink)

Sustainability is a crucial issue for many sectors in Malaysia, including the manufacturing sector. Many businesses, especially the chemical manufacturing industry, aim to achieve a sustainable business through the implementation of green practices. Green practices provide guidelines for the employees to simultaneously sustain the organisation in a sustainable manner and carry out the required manufacturing activities. Focusing on that, this study aimed to examine the effects of green practices on corporate sustainability performance through Islamic work ethics, organisation size, and (...) organisation age as moderators. Using the stratified random sampling technique, 344 chemical manufacturing organisations in Malaysia were invited to participate in a survey. Data from 130 completed questionnaire sets were subjected to partial least square (PLS) analysis. The results demonstrated significant effects of green practices on corporate sustainability performance via Islamic work ethics and organisation size. However, organisation age was found to exhibit no moderation effect on the relationship between green practices and corporate sustainability performance. Conclusively, as part of the organisational strategies, the sustainability of chemical manufacturing organisations must involve successful implementation of green practices, Islamic work ethics, and organisation size. This study offered several theoretical and practical contributions on green practices, Islamic work ethics, organisation size, and organisation age, and corporate sustainability performance. Theoretically, this study extended literature on the resource-based view theory, natural-resource-based view theory, and stakeholder theory. Al-Quran and hadith were used to support this study to link the relationships of the variables under study, particularly in the context of chemical manufacturing organisations in Malaysia. Practically, this study was expected to assist chemical manufacturers in selecting the appropriate green practices to achieve corporate sustainability performance and good implementation of Islamic work ethics. Additionally, it is recommended for future research to explore other types of industries in the manufacturing sector given the focus of this study on the chemical manufacturing industry only. (shrink)

Despite their success in describing and predicting cognitive behavior, the plausibility of so-called ‘rational explanations’ is often contested on the grounds of computational intractability. Several cognitive scientists have argued that such intractability is an orthogonal pseudoproblem, however, since rational explanations account for the ‘why’ of cognition but are agnostic about the ‘how’. Their central premise is that humans do not actually perform the rational calculations posited by their models, but only act as if they do. Whether or not the problem (...) of intractability is solved by recourse to ‘as if’ explanations critically depends, inter alia, on the semantics of the ‘as if’ connective. We examine the five most sensible explications in the literature, and conclude that none of them circumvents the problem. As a result, rational ‘as if’ explanations must obey the minimal computational constraint of tractability. (shrink)

According to Leibniz’s infinite-analysis account of contingency, any derivative truth is contingent if and only if it does not admit of a finite proof. Following a tradition that goes back at least as far as Bertrand Russell, several interpreters have been tempted to explain this biconditional in terms of two other principles: first, that a derivative truth is contingent if and only if it contains infinitely complex concepts and, second, that a derivative truth contains infinitely complex concepts if and (...) only if it does not admit of a finite proof. A consequence of this interpretation is that Leibniz’s infinite-analysis account of contingency falls prey to Robert Adams’s Problem of Lucky Proof. I will argue that this interpretation is mistaken and that, once it is properly understood how the idea of an infinite proof fits into Leibniz’s circle of modal notions, the problem of lucky proof simply disappears. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:“An Equivocal Couple Overwhelmed by Life”A Phenomenological Analysis of PregnancySara HeinämaaTwo conceptions of human generativity prevail in contemporary feminist philosophy. First, several contributors argue that the experience of pregnancy, when analyzed by phenomenological tools, undermines several distinctions that are central to Western philosophy, most importantly the subject-object distinction and the self-other and own-alien distinctions. This line of argument was already outlined by Iris Marion Young in her influential (...) essay “Pregnant Embodiment: Subjectivity and Alienation” (1984). The other dominant argument is related to the first one, and it states that organic birth is the event that establishes the first experiential separation between the self and the other. On this understanding, the mother-fetus relation would not involve any relations between two corporeal selves; all such relations would be postnatal. This notion has been defended, for example, by Christine Schües (1997; 2000) and Johanna Oksala (2003).1On the other hand, classical phenomenology is dominated by the idea that the rigorous first-person methodology that is essential to phenomenology dictates that the sense of birth must be studied primarily by reflection on the structures of our own recollection or memory. Consequently, the primary sense of human birth would be that of an unattainable limit. This is argued on the basis of the existential fact that we all are born but cannot recall our own birth, or else on the basis of the transcendental fact that the structure [End Page 31] of retention ties each living present to an earlier one and implies that the transcendental ego cannot be subject to generation.2 From this perspective, all analyses and reflections of the experiences of labor, gestation, and pregnancy would be secondary since the sense of birth that these experiences involve is the nativity of another human being and not the nativity of the reflecting self.This paper challenges both the feminist and the classical phenomenological approach. I maintain that careful phenomenological analyses of the experience of pregnancy undermine both notions. Such analyses show, on the one hand, that pregnancy does not imply a nondistinction or self-other fusion but on the contrary involves a specific self-other divide. At the same time, they demonstrate that the sense of birth is more complex than the classical recollection-paradigm suggests and that it includes more components than the signification of an unattainable limit. A proper phenomenology of birth must take into account not only the universal fact that we all are born, but also the equally universal fact that each of us is born from another human being, that is, some other human subject.3 This other human being who “gave” us birth or “from whose flesh we were born” provides us with a unique perspective on our own past, beyond the limits of our own recollection. Her perspective is incomparable to any other external perspective; rather than simply giving us an additional third-person viewpoint on our own organic birth, this one person is able to open a second-person perspective on our pre- and postnatal life and the transition between them—all of which is beyond our own recollection.My argument proceeds by the following steps:First, I develop a fresh discourse on the experience of pregnancy, by studying a set of remarks to be found in Julia Kristeva’s postphenomenological discourse on maternity, on the one hand, and in Simone de Beauvoir’s existential-phenomenological discourse on feminine embodiment, on the other hand. I use these remarks as leading clues for a novel phenomenological study of the experience of pregnancy.4 Contra Young’s influential account mentioned above, I argue that gestation, as experienced by women who live it in the first person, includes a separation between two sensory-motor beings in a nesting relation: the pregnant self and the embryonic other. The alternative account that I provide hinges on my analysis of the experience of fetal movements and the role of touch-sensations and kinesthetic sensations in such experiences. Ultimately, I argue that pregnancy does not erode the self-other boundary or the own-alien boundary but reestablishes both divisions.Second, I compare my account of the experience of pregnancy to Merleau... (shrink)

Some of the world's most powerful corporations practise what Shoshana Zuboff (2015; 2019) calls ‘surveillance capitalism’. The core of their business is harvesting, analysing and selling data about the people who use their products. In Zuboff's view, the first corporation to engage in surveillance capitalism was Google, followed by Facebook; recently, firms such as Microsoft and Amazon have pivoted towards such a model. In this paper, I suggest that Karl Marx's analysis of the relations between industrial capitalists and workers (...) is closely analogous to the relations between surveillance capitalists and users. Furthermore, three problematic aspects of industrial capitalism that Marx describes – alienation, exploitation and accumulation – are also aspects, in new forms, of surveillance capitalism. I draw heavily on Zuboff's work to make these parallels. However, my Marx-inspired account of surveillance capitalism differs from hers over the nature of the exchange between users and surveillance capitalists. For Zuboff, this is akin either to robbery or the gathering of raw materials; on the Marx-inspired account it is a voluntary sale. This difference has important implications for the question of how to resist surveillance capitalism. -/- Joint winner of the 2020 Philosophy essay prize. (shrink)

In the prospectus for his later work pronounced in 1952, Merleau-Ponty announced that his move beyond the phenomenological to the ontological level of analysis is motivated by issues of sociality, notably communication with others.' I propose to interrogate this priority attributed by the author to this interpersonal bond in his reflections on corporeality in general, marking a departure from The Structure of Behavior and The Phenomenology of Perception, which privileged the starting point of consciousness and the body proper. My (...) interest lies particularly in exposing the psychological sources of Merleau-Ponty's thinking about the primacy of sociality. Referring to his lectures on Child Psychology and Pedagogy, which he delivered as Professor at the Sorbonne in Paris in 1949-52,2 I will develop the contention that the developmental psychology of child sociality significantly informed his understanding of relations between self and other laid out in the later texts, and henceforth informed also his conception of the flesh. Specifically, the psychological hypotheses about the anonymous and fusional form initially taken by human sociality appears to play a determining role in his conception of interpersonal life formulated on the ontological plane. I will then point to the internal tensions involved in the theory of sociality based on the thesis of anonymity and disclose an alternative theoretical account, which has the merit of preserving the advantages of the anonymity thesis while avoiding its drawbacks; it also facilitates continued dialogue between Merleau-Ponty's philosophy and recent developmental psychology. (shrink)

An increasing number of regulations propose the notion of ‘AI audits’ as an enforcement mechanism for achieving transparency and accountability for artificial intelligence (AI) systems. Despite some converging norms around various forms of AI auditing, auditing for the purpose of compliance and assurance currently have little to no agreed upon practices, procedures, taxonomies, and standards. We propose the ‘criterion audit’ as an operationalizable compliance and assurance external audit framework. We model elements of this approach after financial auditing practices, (...) and argue that AI audits should similarly provide assurance to their stakeholders about AI organizations’ ability to govern their algorithms in ways that mitigate harms and uphold human values. We discuss the necessary conditions for the criterion audit, and provide a procedural blueprint for performing an audit engagement in practice. We illustrate how this framework can be adapted to current regulations by deriving the criteria on which ‘bias audits’ for hiring algorithms can be performed, as required by the recently effective New York City Local Law 144 of 2021. We conclude by offering critical discussion on the benefits, inherent limitations, and implementation challenges of applying practices of the more mature financial auditing industry to AI auditing where robust guardrails against quality assurance issues are only starting to emerge. Our discussion as informed by experiences in performing these audits in practice highlights the critical role that an audit ecosystem plays in ensuring the effectiveness of such methodology. (shrink)

Reverse mathematics studies which subsystems of second order arithmetic are equivalent to key theorems of ordinary, non-set-theoretic mathematics. The main philosophical application of reverse mathematics proposed thus far is foundational analysis, which explores the limits of different foundations for mathematics in a formally precise manner. This paper gives a detailed account of the motivations and methodology of foundational analysis, which have heretofore been largely left implicit in the practice. It then shows how this account can be fruitfully applied (...) in the evaluation of major foundational approaches by a careful examination of two case studies: a partial realization of Hilbert’s program due to Simpson [1988], and predicativism in the extended form due to Feferman and Schütte. -/- Shore [2010, 2013] proposes that equivalences in reverse mathematics be proved in the same way as inequivalences, namely by considering only omega-models of the systems in question. Shore refers to this approach as computational reverse mathematics. This paper shows that despite some attractive features, computational reverse mathematics is inappropriate for foundational analysis, for two major reasons. Firstly, the computable entailment relation employed in computational reverse mathematics does not preserve justification for the foundational programs above. Secondly, computable entailment is a Pi-1-1 complete relation, and hence employing it commits one to theoretical resources which outstrip those available within any foundational approach that is proof-theoretically weaker than Pi-1-1-CA0. (shrink)

Whilst in recent years sports studies have addressed the calls ‘to bring the body back in’ to theorisations of sport and physical activity, the ‘promise of phenomenology’ remains largely under-realised with regard to sporting embodiment. Relatively few accounts are grounded in the ‘flesh’ of the lived sporting body, and phenomenology offers a powerful framework for such analysis. A wide-ranging, multi-stranded, and interpretatively contested perspective, phenomenology in general has been taken up and utilised in very different ways within different disciplinary (...) fields. The purpose of this article is to consider some selected phenomenological threads, key qualities of the phenomenological method, and the potential for existentialist phenomenology in particular to contribute fresh perspectives to the sociological study of embodiment in sport and exercise. It offers one way to convey the ‘essences’, corporeal immediacy and textured sensuosity of the lived sporting body. The use of Interpretative Phenomenological Analysis (IPA) is also critically addressed. Key words: phenomenology; existentialist phenomenology; interpretative phenomenological analysis (IPA); sporting embodiment; the lived-body; Merleau-Ponty. (shrink)

Food and beverage firms are frequently criticised for their impact on the spread of non-communicable diseases like obesity and diabetes type 2. In this article we explore under what conditions the sales and marketing of unhealthy food and beverage products is irresponsible. Starting from the notion of ordinary morality we argue that firms have a duty to respect people’s autonomy and adhere to the principle of non-maleficence in both market and non-market environments. We show how these considerations are relevant when (...) thinking about immoral behaviour in the food and beverage industry, and identify under what conditions sales and marketing of unhealthy foods and beverages to adults and children is wrong. Based on this analysis we argue that firms should take into account: whether consumers are able to identify manipulative marketing, the degree of manipulation, as well as the negative impact a product has on health. We hold that for the food industry to act responsible it should re-evaluate the marketing of unhealthy products to adults and refrain from marketing to children. We conclude this study by making several recommendations on how the food industry should interact with consumers and highlight what changes need to be made in corporate practice. (shrink)

A distorted representation of one's own body is a diagnostic criterion and core psychopathology of both anorexia nervosa (AN) and bulimia nervosa (BN). Despite recent technical advances in research, it is still unknown whether this body image disturbance is characterized by body dissatisfaction and a low ideal weight and/or includes a distorted perception or processing of body size. In this article, we provide an update and meta-analysis of 42 articles summarizing measures and results for body size estimation (BSE) from (...) 926 individuals with AN, 536 individuals with BN and 1920 controls. We replicate findings that individuals with AN and BN overestimate their body size as compared to controls (ES= 0.63). Our meta-regression shows that metric methods (BSE by direct or indirect spatial measures) yield larger effect sizes than depictive methods (BSE by evaluating distorted pictures), and that effect sizes are larger for patients with BN than for patients with AN. To interpret these results, we suggest a revised theoretical framework for BSE that accounts for differences between depictive and metric BSE methods regarding the underlying body representations (conceptual vs. perceptual, implicit vs. explicit). We also discuss clinical implications and argue for the importance of multimethod approaches to investigate body image disturbance. (shrink)

Every organization, as they grow has many stakeholders like shareholders, employees, customers, vendors, community, etc. For survival and growth, they have to rely upon healthy relations with all these stockholders. Hence organizations need to provide good returns for shareholders but also good jobs for employees, reliable products for consumers, responsible relations with the community and a clean environment. -/- Business ethics is the application of general ethical principles to business dilemmas and encompasses a broader range of issues and concerns than (...) laws do, as everything that is legal is not ethical. Ethics involves learning what is right or wrong, and then doing the right thing -- but "the right thing" is not nearly as straightforward. -/- Business Ethics has the following purposes: - To give people the tools for dealing with moral complexity in business - Business decisions have an ethical component - Ethical implications must be weighed before acting -/- Corporate governance is concerned with the ownership, control and accountability of companies, and how the corporate pursuit of economic objectives relates to a number of wider ethical and societal considerations. It is the application of best management practices, compliance of law in true letter and spirit and adherence to ethical standards for effective management and distribution of wealth and discharge of social responsibility for sustainable development of all stakeholders. -/- Good Corporate Governance is key to Growing Profits and Reputation. It represents the relationship among stakeholders that is used to determine and control the strategic direction and performance of organizations. Accountability is a key element as well as requirement for corporate governance, fortifying the latter in such a way that it provides a transparent template for governing critical decisions, procedures, and activities. -/- Corporate Governance deals with the questions: (1) Who benefits from corporate decisions/senior management actions? (2) Who should benefit from corporate decisions/senior management actions? -/- There are a number of reasons why businesses should act ethically .As behavior is based on values priorities, a mutual effort at all levels to deal with corporate ethics begins with a clear understanding of core values, both individually and organizationally. -/- Good corporate governance begins with a company's own internal practices and policies. While corporate governance issues are common across organizations, each company requires governance principles that are unique in their approach. Good governance is, ultimately, the sine qua non for continued growth and prosperity. -/- Corporate governance ensures that long term strategic objectives and plans are established and that the proper management structure is in place. Companies that provide good governance, both in terms of practices and results can expect the backing not only of investors but of customers too. -/- Corporate Governance represents the moral framework, the ethical framework and the value framework under which an enterprise takes decisions. In the long run ethical behavior has a positive impact on the company's performance. -/- This paper discusses the elements of corporate governance, inter-relationship between business ethics and corporate governance with reference to some of the Indian companies over the years and their impact in this era of globalization and liberalization. (shrink)

A central dispute in social ontology concerns the existence of group minds and actions. I argue that some authors in this dispute rely on rival views of existence without sufficiently acknowledging this divergence. I proceed in three steps in arguing for this claim. First, I define the phenomenon as an implicit higher-order disagreement by drawing on an analysis of verbal disputes. Second, I distinguish two theories of existence—the theory-commitments view and the truthmaker view—in both their eliminativist and their constructivist (...) variants. Third, I examine individual contributions to the dispute about the existence of group minds and actions to argue that these contributions have an implicit higher-order disagreement. This paper serves two purposes. First, it is a study to apply recent advances in meta-ontology. Second, it contributes to the debate on social ontology by illustrating how meta-ontology matters for social ontology. (shrink)

This article sheds light on managing and utilizing scientific and technological funds (Sci-Tech funds) in Vietnam.

The importance of corporate social responsibility is shaping investment decisions and entrepreneurial actions in diverse perspectives. The rapid growth of SMEs has tremendous impacts on the environment. Nonetheless, the economic emergence plan of Cameroon has prompted government support of SMEs through diverse projects. This saw economic growth increased to 3.8% and unemployment dropped to 4.3% caused by the expansion of private sector investments. The dilemma that necessitated this study is the response strategy of SMEs operators towards environmental sustainability. This (...) study, thus seeks to examine the effects of entrepreneurial intentions and actions on environmental sustainability. The research is a conclusive case study design supported by the philosophical underpins of objectivism ontology and positivism epistemology. Data was sourced from four hundred (400) SMEs operators purposively sampled from the Centre and Littoral regions of Cameroon using structured questionnaire. Data was analysed using the Structural Equation Modelling technique with the aid of statistical packages including: SPSS 24 and AMOS 23. The study revealed that entrepreneurial action has weak positive statistical significant impacts on environmental sustainability; whereas entrepreneurial intention has strong positive statistical significant effects on environmental sustainability. Entrepreneurial intention comprised of self-efficacy and perceived control whereas, entrepreneurial actions involved entrepreneurial alertness and uncertainty. This study concludes that entrepreneurs in Cameroon have sustainable intentions to protect the environment but; the current actions taken are inadequate. This research recommends that entrepreneurs should enhance efforts toward attaining the state of genuine sustainability. (shrink)

ArgumentIn the United States, scientific knowledge is brought before the courts by way of testimony – the testimony of scientific experts. We argue that this expertise is best understoodfirstas related to the quality of the underlying scienceand thenin terms of who delivers it. Bloodstain pattern analysis (BPA), a contemporary forensic science, serves as the vaulting point for our exploration of objectivity as a metric for the quality of a science in judicial contexts. We argue that BPA fails to meet (...) the minimal standard set by Helen Longino’s social-procedural account of objectivity (1990, 2002). In light of some pressing issues for social-procedural accounts, we offer an infrastructural account of objectivity. This account offers what amounts to a friendly amendment to Longino’s account and adds to the ways in which we might analyze social-procedural objectivity. Finally, we address an issue that is pressing in the legal context: given that scientific knowledge is delivered by individuals, not communities, at least in U.S. courts, we (may) need a way to evaluate individual scientific and epistemic agents. We suggest a means for making this evaluation that is derived from our infrastructural account of objectivity. (shrink)

To study climate change, scientists employ computer models, which approximate target systems with various levels of skill. Given the imperfection of climate models, how do scientists use simulations to generate knowledge about the causes of observed climate change? Addressing a similar question in the context of biological modelling, Levins (1966) proposed an account grounded in robustness analysis. Recent philosophical discussions dispute the confirmatory power of robustness, raising the question of how the results of computer modelling studies contribute to the (...) body of evidence supporting hypotheses about climate change. Expanding on Staley’s (2004) distinction between evidential strength and security, and Lloyd’s (2015) argument connecting variety-of-evidence inferences and robustness analysis, I address this question with respect to recent challenges to the epistemology robustness analysis. Applying this epistemology to case studies of climate change, I argue that, despite imperfections in climate models, and epistemic constraints on variety-of-evidence reasoning and robustness analysis, this framework accounts for the strength and security of evidence supporting climatological inferences, including the finding that global warming is occurring and its primary causes are anthropogenic. (shrink)

Whilst in recent years sports studies have addressed the calls ‘to bring the body back in’ to theorisations of sport and physical activity, the ‘promise of phenomenology’ remains largely under-realised with regard to sporting embodiment. Relatively few accounts are grounded in the ‘flesh’ of the lived sporting body, and phenomenology offers a powerful framework for such analysis. A wide-ranging, multi-stranded, and interpretatively contested perspective, phenomenology in general has been taken up and utilised in very different ways within different disciplinary (...) fields. The purpose of this article is to consider some selected phenomenological threads, key qualities of the phenomenological method, and the potential for existentialist phenomenology in particular to contribute fresh perspectives to the sociological study of embodiment in sport and exercise. It offers one way to convey the ‘essences’, corporeal immediacy and textured sensuosity of the lived sporting body. The use of Interpretative Phenomenological Analysis (IPA) is also critically addressed. (shrink)

This essay clarifies and defends the methodological multidimensionality and improvisational character of Clifford Geertz’s account of interpretation and explanation. In contrast to accounts of power analysis offered by Michel Foucault and Talal Asad, I argue that Geertz’s work can simultaneously attend to meaning, power, identity, and experience in understanding and assessing religious practices and cultural formations.

The recitation of creeds in corporate worship is widespread in the Christian tradition. Intuitively, the use of creeds captures the belief not only of the individuals reciting it, but of the Church as a whole. This paper seeks to provide a philosophical analysis of the meaning of the words, ‘We believe…’, in the context of the liturgical recitation of the Creed. Drawing from recent work in group ontology, I explore three recent accounts of group belief and consider the (...) potential of applying these to the group belief contained in the Creed. (shrink)

In this article the standard philosophical method involving intuition-driven conceptual analysis is challenged in a new way. This orthodox approach to philosophy takes analysanda to be the specifications of the content of concepts in the form of sets of necessary and sufficient conditions. Here it is argued that there is no adequate account of what necessary and sufficient conditions are. So, the targets of applications of the standard philosophical method so understood are not sufficiently well understood for this method (...) to be dependable. (shrink)

In this chapter we deal with the challenge to the existence of free will and moral responsibility that is raised by the threat of determinism from a Wittgensteinian perspective. Our argument starts by briefly recapitulating Wittgenstein’s analysis of the practice of doubt in On Certainty. We subsequently turn to the problem of free will. We argue that the existence of free will is a basic certainty and that the thesis of determinism fails to cast doubt on it. We thereby (...) make use of – but also try to go beyond – Wittgenstein’s own remarks in his “Lectures on Freedom of the Will”. In the final section we focus more explicitly on moral responsibility. Inspired by P.F. Strawson’s work on free will and moral responsibility, which we take to be deeply Wittgensteinian, we argue that our practices of holding each other responsible manifest basic human certainties which cannot be meaningfully challenged by invoking the thesis of determinism. (shrink)

In this paper we apply the popular Best System Account of laws to typical eternal worlds – both classical eternal worlds and eternal worlds of the kind posited by popular contemporary cosmological theories. We show that, according to the Best System Account, such worlds will have no laws that meaningfully constrain boundary conditions. It’s generally thought that lawful constraints on boundary conditions are required to avoid skeptical arguments. Thus the lack of such laws given the Best System Account may seem (...) like a severe problem for the view. We show, however, that at eternal worlds, lawful constraints on boundary conditions do little to help fend off skeptical worries. So with respect to handling these skeptical worries, the proponent of the Best System Account is no worse off than their competitors. (shrink)

Social Networking Sites (SNS) are the bread and butter of our digital lives, but research has shown SNS usage to lead to higher levels of Fear of Missing Out (FOMO) and lower levels of subjective wellbeing (Przybilski, Murayama, Dehaan, & Gladwell, 2013). Existing psychological theories explain this causal relationship as an outcome of either an innate need for relatedness (Self Determination Theory) or behavioral addiction (SNS Addiction). Theoretically, these theories also posit that individuals with a greater number of SNS accounts (...) are also more likely to experience FOMO and in turn lower levels of subjective wellbeing. The aim of this paper is to investigate this hypothesis, through a post hoc analysis of data previously obtained for a college project. Our sample consisted of 181 participants (Males = 57, Females = 123, Others = 1) with the mean age being 21.51 (SD = 1.76). Results show FOMO to completely indirectly mediate the relationship between number of SNS accounts used and subjective wellbeing (effect = -.20, SE = .10, CI = -.43 to -.03); supporting our hypothesis. Future directions for research and interventions are discussed. (shrink)

This capstone is centered around the development of an efficient electronic property inventory system tailored for school assets, driven by the overarching objective of resource optimization to ensure equitable access to vital materials for all learners. The methodology follows the “ISSO” framework (Ignite, Strategize, Systematize, Operationalize), complemented by a Logical Framework. The project employs a homegrown digitalized system constructed through a waterfall model approach, which undergoes alpha and beta testing. The study’s analysis utilizes a t-Test to evaluate its impact. (...) The outcomes reveal that real-time property monitoring significantly enhances custodianship, while digitalization yields improvements in reliability, efficiency, and usability, effectively overhauling the conventional inventory process. The electronic system fosters stakeholder engagement, supporting communication, budget allocation, and audits. Comparative testing demonstrates clear advantages over traditional manual methods. In conclusion, this study underscores the merits of a refined electronic property inventory system. Notably, the research suggests a need for careful consideration of process complexities in outsourcing decisions and showcases the swift, precise, and transparent accounting provided by e-AIMSS deployments, thereby nurturing transparency and public confidence. This innovative approach holds promise for broader application within the realm of e-government processes. (shrink)

There are two main questions that any account of corporate lawyers’ moral obligations needs to answer: (1) Do corporate lawyers have moral obligations to third parties? and (2) In cases of conflict between obligations to the corporation and obligations to third parties, which should prevail? This Article offers answers to these questions in the context of lawyers working in medical corporations. I argue that lawyers do have moral obligations to third parties, and that in cases where patients’ rights (...) are being violated by a medical company, patients’ rights should prevail. Consequently, attorney–client confidentiality rules should be relaxed to allow for attorney disclosures in egregious cases of potential harm to third parties. (shrink)

Ever since Freud pioneered the “talking cure,” psychologists of various stripes have explored how autobiographical narrative bears on self-understanding and psychic wellbeing. Recently, there has been a wave of philosophical speculation as to whether autobiographical narrative plays an essential or important role in the constitution of agentic selves. However, embodiment has received little attention from philosophers who defend some version of the narrative self. Catriona Mackenzie is an important exception to this pattern of neglect, and this paper explores Mackenzie’s work (...) on embodiment and self-narrative with the aim of better understanding the adequacy of autobiographical narrative as an account of the agentic self. I argue that Mackenzie’s narrative account of embodied subjectivity and agency is incomplete, for it over-estimates the reach of narrative and underestimates the cognitive and agentic powers of the lived body. (shrink)

This study evaluated the quality of educational resources vis-à-vis effective instructional service delivery in Nigerian universities. Particularly, the study was carried out in university of Calabar, using five hundred and nineteen (519) students selected through the simple random sampling technique from the fifteen faculties of the University of Calabar. To achieve the purpose of the study, two hypotheses were formulated. A questionnaire titled quality of educational resources and effectiveness of instructional service delivery questionnaire (QEREISDQ) was developed by the researchers, this (...) was subjected to face and content validity by three experts in measurement and evaluation and Administration of Higher education all in Faculty of Education University of Calabar. A pilot test was carried out using forty students from University of Uyo in Akwa Ibom state to establish the reliability of the instrument. Using the Cronbach’s alpha reliability method, the instrument had a reliability coefficient of α=.79-.85. The instrument was administered to the respondents and retrieved with Zero attrition rate. The data collected was analyzed through means, standard deviation, Pearson product moment correlation and multiple regression analysis. It was revealed among other things that; the quality of educational resources has a significant relationship with effective of instructional service delivery, with the quality of lecturers being the strongest predictor of effective instructional delivery. However, it was also revealed that the quality of library was significantly low and influenced effective instructional delivery negatively. It was therefore, recommended that government and corporate organizations should provide adequate educational resources and promote viral development programmes for lecturers to enhance effective instructional delivery in Nigerian universities. (shrink)

To create fair and accountable AI and robotics, we need precise regulation and better methods to certify, explain, and audit inscrutable systems.

The constitutions of many nations have been explicitly or implicitly founded upon principles of the social contract derived from Thomas Hobbes. The Hobbesian egoism at the base of the contract fairly accurately represents the structure of market enterprise. A contractarian analysis may, then, allow for justified or rationally acceptable universal standards to which businesses should conform. This paper proposes general rational restrictions upon multi-national enterprises, and includes a critique of unjustified restrictions recently proposed by the Organization for Economic Cooperation (...) and Development (OECD). I propose restrictions that may be tighter than the OECD and international law currently demand, because reason requires that the activities of enterprises accord with standards of environmental and governmental sustainability in addition to consortium, national law and international law agreements. I argue that it is justifiable that indictments may be presented by a citizen or a government against the local arm of a multinational enterprise in response to violations committed by an arm within a different country. (shrink)