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)

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 ...

Abstract: This research focuses on utilizing Artificial Neural Networks (ANNs) to predict Audit Risk accurately, a critical aspect of ensuring financial system integrity and preventing fraud. Our dataset, gathered from Kaggle, comprises 18 diverse features, including financial and historical parameters, offering a comprehensive view of audit-related factors. These features encompass '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,' with a total of 774 samples. Our proposed neural network architecture, consisting (...) of three layers (1 input, 1 hidden, and 1 output), forms the core of this study. While it may seem simple, the power of ANNs lies not in complexity but in their ability to uncover intricate data patterns. The model underwent rigorous training and validation, resulting in remarkable outcomes—an accuracy of 100% and an average error rate of 0.000015. In addition to performance metrics, our research investigates feature importance, revealing the key contributors to Audit Risk prediction. Notably, 'Sector_score,' 'PARA_A,' 'SCORE_A,' 'PARA_B,' 'SCORE_B,' 'TOTAL,' 'numbers,' 'marks,' 'Money_Value,' 'District,' 'Loss,' 'Loss_SCORE,' 'History,' and 'History_score' emerged as the most influential factors, shedding light on the elements crucial for precise risk assessment. This study advances Audit Risk prediction models and highlights the potential of ANNs in strengthening financial system integrity and fraud prevention. The insights gained from our findings offer practical guidance for stakeholders in the audit and financial sectors. (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)

The authors of the book have come to the conclusion that it is necessary to effectively use the methodological tools for assessing the competitiveness of financial and insurance markets, methodological approaches to assessing the effectiveness of regional policy, internal audit of resources. Basic research is aimed at researching the main trends in the international economy, socialization of global economic development, investment aspects of development countries, functioning of consumer market in the international economic system, trends of international population migration, (...) processes of European integration in the field of energy efficiency. The research results have been implemented in the different models of the behavior of the economic system in the conditions of crisis, provision competitiveness of national economy in the face of increasing burden of public debt. The results of the study can be used in decision-making at the level of international business, ministries and departments that regulate international relations, ensuring security and overcoming risks. The results can also be used by students and young scientists in modern concepts of the formation of international economic relations in the context of strengthening European integration processes and globalization of the economy. (shrink)

Over the years, companies have adopted hiring algorithms because they promise wider job candidate pools, lower recruitment costs and less human bias. Despite these promises, they also bring perils. Using them can inflict unintentional harms on individual human rights. These include the five human rights to work, equality and nondiscrimination, privacy, free expression and free association. Despite the human rights harms of hiring algorithms, the AI ethics literature has predominantly focused on abstract ethical principles. This is problematic for two reasons. (...) First, AI principles have been criticized for being vague and not actionable. Second, the use of vague ethical principles to discuss algorithmic risks does not provide any accountability. This lack of accountability creates an algorithmic accountability gap. Closing this gap is crucial because, without accountability, the use of hiring algorithms can lead to discrimination and unequal access to employment opportunities. This paper makes two contributions to the AI ethics literature. First, it frames the ethical risks of hiring algorithms using international human rights law as a universal standard for determining algorithmic accountability. Second, it evaluates four types of algorithmic impact assessments in terms of how effectively they address the five human rights of job applicants implicated in hiring algorithms. It determines which of the assessments can help companies audit their hiring algorithms and close the algorithmic accountability gap. (shrink)

Studios resist reductive analyses. Although isolated, they have their own frontstages and backstages, and like the laboratories studied by Knorr-Cetina, function as more than simply “internal environments.” The placeness of studios leaves both audible traces (the early reflections of sounds) and visible ones, if we think of those studios that become shrines or pilgrimage sites, or photo or video documentation of studios that provide the outside world a brief glimpse into the interior isolation of recording studio life. It would (...) seem that major facilities such as Abbey Road, Ocean Way or Sun Records are emphatically not “placeless place[s]” (Gieryn 2008), nor are they decontextualized from their immediate geographic surroundings. -/- Although atomized project studios (including bedroom studios, garages, and barns) may not immediately appear to be embedded within the social relations of a bounded local culture, many such studios are embedded within the social relations of specific online networked cultures,20 as is evinced by the vibrant online recording engineer communities that support everything from amateur acoustician pedagogy to advanced mixing techniques and even online mixing/remixing competitions. Such studios can be considered as “local anchoring points in the cultural metropolises of the global urban network” (Watson, Hoyler and Mager 2009). Knorr-Cetina (1992) suggests something similar when she discusses how laboratories function not just as “internal environments” but rather as “a link between internal and external environments, a border in a wider traffic of objects and observations”. Like their larger counterparts, project studios are acoustic environments isolated from various perceived outsides, use the very same technologies of audition to make up for the constrained paths of audibility, and similarly shape the kinds of musical and social practices that can transpire within (even if this shaping process effectively restricts the studio’s usage to a single musician at a time). I argue that the more we wish to understand the vibe and sound of the studios, the more we may wish to consider the studio as an active agent in the process of recording production, an actor in the social worlds that inhabit its very wombs and bunkers. (shrink)

Introduction & Objectives: Norwich’s Entropy Theory of Perception (1975 [1] -present) stands alone. It explains many firing-rate behaviors and psychophysical laws from bare theory. To do so, it demands a unique sort of interaction between receptor and brain, one that Norwich never substantiated. Can it now be confirmed, given the accumulation of empirical sensory neuroscience? Background: Norwich conjoined sensation and a mathematical model of communication, Shannon’s Information Theory, as follows: “In the entropic view of sensation, magnitude of sensation is regarded (...) as a measure of the entropy or uncertainty of the stimulus signal” [2]. “To be uncertain about the outcome of an event, one must first be aware of a set of alternative outcomes” [3]. “The entropy-establishing process begins with the generation of a [internal] sensory signal by the stimulus generator. This is followed by receipt of the [external] stimulus by the sensory receptor, transmission of action potentials by the sensory neurons, and finally recapture of the [response to the internal] signal by the generator” [4]. The latter “recapture” differentiates external from internal stimuli. The hypothetical “stimulus generators” are internal emitters, that generate photons in vision, audible sounds in audition (to Norwich, the spontaneous otoacoustic emissions [SOAEs]), “temperatures in excess of local skin temperature” in skin temperature sensation [4], etc. Method (1): Several decades of empirical sensory physiology literature was scrutinized for internal “stimulus generators”. Results (1): Spontaneous photopigment isomerization (“dark light”) does not involve visible light. SOAEs are electromechanical basilar-membrane artefacts that rarely produce audible tones. The skin’s temperature sensors do not raise skin temperature, etc. Method (2): The putative action of the brain-and-sensory-receptor loop was carefully reexamined. Results (2): The sensory receptor allegedly “perceives”, experiences “awareness”, possesses “memory”, and has a “mind”. But those traits describe the whole human. The receptor, thus anthropomorphized, must therefore contain its own perceptual loop, containing a receptor, containing a perceptual loop, etc. Summary & Conclusions: The Entropy Theory demands sensory awareness of alternatives, through an imagined brain-and-sensory-receptor loop containing internal “stimulus generators”. But (1) no internal “stimulus generators” seem to exist and (2) the loop would be the outermost of an infinite nesting of identical loops. (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)

In our globalized world, competition for capital is intense and only jurisdictions with superior corporate governance will attract the FDI crucial for economic growth and development. The goal of this chapter is to assess the legal regime of external auditors – as opposed to internal auditors - per Company Legislation of 1997 and provide suggestions for improvement in the current legal regime.34 Part II discusses global trends in corporate governance with respect to the role of the external auditor. Part (...) III of the chapter provides an overview of the development of the auditing profession in Jordan. In Part IV, the chapter analyzes in detail the specific provisions related to auditors in the Company Legislation of 1997. The part also points out various shortcomings and inconsistencies between rights and duties of auditors and makes suggested proposals for amending the current law. (shrink)

The collective monograph «Determinants of Innovation and Investment Development of Multisectoral Entrepreneurship, Tourism and Hospitality Industry» is devoted to the 20th anniversary of the Educational and Scientific Institute of Economics and Law of Cherkasy Bohdan Khmelnytsky National University and is a continuation of the research tradition on the development of entrepreneurship, innovation, finance, competition, accounting and auditing problems, tourism, hotel and restaurant business. The results of the scientific research presented in the collective monograph show the achievements of the representatives of (...) various scientific schools, allow analyzing the experience gained and, considering current economic and political realities, contribute to the scientific substantiation of the prospects for the development of entrepreneurship, tourism industry, hotel and restaurant economy, enrich the intellectual potential of higher schools. The topics of sections and subsections identify the problem issues of innovation, investment and information technology in entrepreneurship, consider the competitive environment in the field of entrepreneurship, investigate the financial-economic and social problems, various directions of tourism industry development, declared by the World Economic Forum jointly with the World Tourism Organization (UN WTO). Particular attention is paid to the development of new trends in the hotel and restaurant business. A common task for scientists, educators, and employers in the conditions of international environmental instability is the formation and dissemination of new knowledge to achieve ambitious goals concerning the entrepreneurship development of tourism, hotel and restaurant business. The proposed discussion of current issues, experience and recommendation exchange will contribute to problem solving, research intensifying in the specified areas of activity. An important component of the modern economics is entrepreneurship; and the intensification of entrepreneurial activity should ensure overcoming of economic crises and their social and economic consequences, and determine the dynamic progress of a society and future welfare of people. It is entrepreneurship that is considered in many economically developed countries as a defining condition for a social and economic prosperity. Entrepreneurial activity involves all branches of economy including industrial, humanitarian and service areas. Therefore, it is necessary to study the key factors for the development of entrepreneurial activity in Ukraine. The current problems of entrepreneurship, tourism, hotel and restaurant business are extensively investigated by both domestic and foreign scholars. A number of researches focuses on these problems. Without diminishing the importance of their contribution to science, the need for further research and improvement should be noted. Therefore, in the monograph, special attention is paid to the state support of business structures, the regulation mechanisms of entrepreneurship, tourism, hotel and restaurant business, social sphere and interaction of market and state institutions, etc. The research was carried out using the developed scientifically substantiated methodological approaches based on the scientific developments of leading foreign and domestic scientists, which allowed proposing the specific directions of entrepreneurship development in the fields of economy, tourism, hotel and restaurant business. The unique nature of the monograph is not only its scientific significance, but also its practical application; since the substantiated positions, measures, proposals for the further transformation of economic processes in Ukraine and in the world have practical value. (shrink)

The authors of the scientific monograph have come to the conclusion that ensuring food security during martial law requires the use of mechanisms to support agricultural exports, diversify logistics routes, ensure environmental safety, provide financial and marketing support. Basic research focuses on assessment the state of agricultural producers, analysing the financial and accounting system, logistics activities, ensuring competitiveness, and environmental pollution. The research results have been implemented in the different decision-making models during martial law, international logistics management, digital audit, (...) agricultural lending, integrated marketing system, risk management and diversification of Ukrainian agricultural exports. The results of the study can be used in the developing of food security policies, programmes and strategies, agricultural production development, decision-making at the level of ministries and agencies that regulate food security management processes. The results can also be used by students and young scientists in the educational process and conducting scientific research on food security during martial law and Ukraine’s recovery economy after the victory. (shrink)

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)

Changes in an upper level ontology have obvious conse-quences for the domain ontologies that use it at lower levels. It is therefore crucial to document the changes made between successive versions of ontologies of this kind. We describe and apply a method for tracking, explaining and measuring changes between successive versions of upper level ontologies such as the Basic Formal Ontology (BFO). The proposed change-tracking method extends earlier work on Realism-Based Ontology Versioning (RBOV) and Evolutionary Terminology Auditing (ETA). We describe (...) here the application of this evaluation method to changes between BFO 1.0, BFO 1.1, and BFO 2.0. We discuss the issues raised by this application and describe the extensions which we added to the original evaluation schema in order to account for changes in an ontology of this type. Our results show that BFO has undergone eight types of changes that can be systematically explained by the extended evaluation schema. Finally, we discuss problematic cases, possible pitfalls and certain limits of our study that we propose to address in future work. (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)

Abstract: Background: Coronary artery disease remains the leading cause of morbidity and mortality Worldwide. Previous reviews pointed that nursing interventions are beneficial for coronary artery patients. However, most interventions focused on education and counselling, but not consistent with the outcome set; still did not consider patient’s coronary artery disease risky characteristics. Related studies in China also difficult to find. Therefore this study was conducted to investigate kinds of nursing interventions delivered to coronary artery patients and match them with patient’s risk (...) factors of coronary artery disease. Results of this study were expected to add new knowledge that will alert nurses to consider coronary artery risk factors which in turn might enable the development of appropriate approaches to improve patient’s wellbeing hence reduce frequent coronary artery morbidity and mortality. Methods: A descriptive, cross-sectional, retrospective design using clinical case notes was employed. Study was undertaken in coronary care wards at the teaching hospital in China from November 2017 to September 2018. Structured-literature supported self-designed questionnaire was utilized for data collection. Chi square (χ2) test and multivariate logistic regression for adjusted odds ratio with 95% confidence interval were used to compare the relationship among independent (patient’s risk coronary artery disease factors) and dependent (nursing interventions) categorical variables. Ethical permission was granted accordingly. Results: A total of 300 coronary artery patients’ case notes were audited with mean age 63±11.2 years. Of these 175 (58.3%) were males. 126(42%) were smoking and 224(74.7%) were hypertensive. More evidence based nursing interventions than education and counselling were found to be delivered to these patients. “Administer coronary artery disease medication and their instructions” was mostly delivered to many patients 291(97%) while “counsel to cope with stress” was the least one 60 (20.0%). Three of eight nursing interventions delivered significantly matched with three or all of these patient’s coronary artery risk variables (age, smoking, hypertension and diabetes) (p < 0.05 and/or < 0.01) with Adjusted odds ratio (95% CI) within their significant ranges. Conclusion: This study delivers valuable insight that, nurses in the studied teaching hospital delivered beneficial evidence based nursing interventions to patients with coronary artery disease which significantly matched with their risk factors of coronary artery illness. However, care for stress was low hence needs improvement. Furthermore, research is needed to get consistency of nursing interventions with patient’s end point clinical outcomes for further appraisal of nursing efforts in caring CAD patients . (shrink)

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

It is modernly debated whether application of the free will has potential to cause harm to nature. Power possessed to the discourse, sensory/perceptual, physical influences on life experience by the slow moving machinery of change is a viral element in the problems of civilization; failed resolution of historical paradox involving mind and matter is a recurring source of problems. Reference is taken from the writing of Euclid in which a oneness of nature as an indivisible point of thought is made (...) prerequisite in criteria of interpretation to demonstrate that contemporary scientific methodologies alternately ensue from the point of empirically centered induction. A qualification for conceptualizations is proposed that involves a physically describable form bound to energy in addition to contemporary notions of energy bound to form and a visually based mathematical-physical form is elaborated and discussed with respect to biological and natural processes. (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)

A series of recent developments points towards auditing as a promising mechanism to bridge the gap between principles and practice in AI ethics. Building on ongoing discussions concerning ethics-based auditing, we offer three contributions. First, we argue that ethics-based auditing can improve the quality of decision making, increase user satisfaction, unlock growth potential, enable law-making, and relieve human suffering. Second, we highlight current best practices to support the design and implementation of ethics-based auditing: To be feasible and effective, ethics-based auditing (...) should take the form of a continuous and constructive process, approach ethical alignment from a system perspective, and be aligned with public policies and incentives for ethically desirable behaviour. Third, we identify and discuss the constraints associated with ethics-based auditing. Only by understanding and accounting for these constraints can ethics-based auditing facilitate ethical alignment of AI, while enabling society to reap the full economic and social benefits of automation. (shrink)

In recent years, the ethical impact of AI has been increasingly scrutinized, with public scandals emerging over biased outcomes, lack of transparency, and the misuse of data. This has led to a growing mistrust of AI and increased calls for mandated ethical audits of algorithms. Current proposals for ethical assessment of algorithms are either too high level to be put into practice without further guidance, or they focus on very specific and technical notions of fairness or transparency that do not (...) consider multiple stakeholders or the broader social context. In this article, we present an auditing framework to guide the ethical assessment of an algorithm. The audit instrument itself is comprised of three elements: a list of possible interests of stakeholders affected by the algorithm, an assessment of metrics that describe key ethically salient features of the algorithm, and a relevancy matrix that connects the assessed metrics to stakeholder interests. The proposed audit instrument yields an ethical evaluation of an algorithm that could be used by regulators and others interested in doing due diligence, while paying careful attention to the complex societal context within which the algorithm is deployed. (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)

Randomization is an integral part of well-designed statistical trials, and is also a required procedure in legal systems. Implementation of honest, unbiased, understandable, secure, traceable, auditable and collusion resistant randomization procedures is a mater of great legal, social and political importance. Given the juridical and social importance of randomization, it is important to develop procedures in full compliance with the following desiderata: (a) Statistical soundness and computational efficiency; (b) Procedural, cryptographical and computational security; (c) Complete auditability and traceability; (d) Any (...) attempt by participating parties or coalitions to spuriously influence the procedure should be either unsuccessful or be detected; (e) Open-source programming; (f) Multiple hardware platform and operating system implementation; (g) User friendliness and transparency; (h) Flexibility and adaptability for the needs and requirements of multiple application areas (like, for example, clinical trials, selection of jury or judges in legal proceedings, and draft lotteries). This paper presents a simple and easy to implement randomization protocol that assures, in a formal mathematical setting, full compliance to the aforementioned desiderata for randomization procedures. (shrink)

Important decisions that impact humans lives, livelihoods, and the natural environment are increasingly being automated. Delegating tasks to so-called automated decision-making systems can improve efficiency and enable new solutions. However, these benefits are coupled with ethical challenges. For example, ADMS may produce discriminatory outcomes, violate individual privacy, and undermine human self-determination. New governance mechanisms are thus needed that help organisations design and deploy ADMS in ways that are ethical, while enabling society to reap the full economic and social benefits of (...) automation. In this article, we consider the feasibility and efficacy of ethics-based auditing as a governance mechanism that allows organisations to validate claims made about their ADMS. Building on previous work, we define EBA as a structured process whereby an entity’s present or past behaviour is assessed for consistency with relevant principles or norms. We then offer three contributions to the existing literature. First, we provide a theoretical explanation of how EBA can contribute to good governance by promoting procedural regularity and transparency. Second, we propose seven criteria for how to design and implement EBA procedures successfully. Third, we identify and discuss the conceptual, technical, social, economic, organisational, and institutional constraints associated with EBA. We conclude that EBA should be considered an integral component of multifaced approaches to managing the ethical risks posed by ADMS. (shrink)

In “Models and Reality” (1980), Putnam sketched a version of his internal realism as it might arise in the philosophy of mathematics. Here, I will develop that sketch. By combining Putnam’s model-theoretic arguments with Dummett’s reflections on Gödelian incompleteness, we arrive at (what I call) the Skolem-Gödel Antinomy. In brief: our mathematical concepts are perfectly precise; however, these perfectly precise mathematical concepts are manifested and acquired via a formal theory, which is understood in terms of a computable system of (...) proof, and hence is incomplete. Whilst this might initially seem strange, I show how internal categoricity results for arithmetic and set theory allow us to face up to this Antinomy. This also allows us to understand why “Models are not lost noumenal waifs looking for someone to name them,” but “constructions within our theory itself,” with “names from birth.”. (shrink)

In this paper, I argue that what counts as the proper function of a trait is a matter of the de facto perspective that the biological system, itself, possesses on what counts as proper functioning for that trait. Unlike non-perspectival accounts, internal perspectivalism does not succumb to generality problems. But unlike external perspectivalism, internal perspectivalism can provide a fully naturalistic, mind-independent grounding of proper function and natural norms. The attribution of perspectives to biological systems is intended to be (...) neither metaphorical nor anthropomorphic: I do not mean to imply that such systems thereby must possess agency, cognition, intentions, concepts, or mental or psychological states. Instead, such systems provide the grounding for norms of performance when they internally enforce their own standard of (i.e., their own perspective on) what constitutes proper functioning or malfunctioning. By operating with a fixed, determinate level of generality, such systems provide the basis for an account of proper function that is immune to generality problems. (shrink)

Though there is no international government, there are many international regimes that enact binding regulations on particular matters. They include the Basel II regime in banking, IFRS in accountancy, the FIRST computer incident response system, the WHO’s system for containing global epidemics and many others. They form in effect a very powerful international public sector based on technical expertise. Unlike the public services of nation states, they are almost free of accountability to any democratically elected body or to any legal (...) system. Although by and large they have acted for good, the dangers of long-term unaccountability are illustrated by the travesties of justice perpetrated by the International Labour Organisation Administrative Tribunal. (shrink)

Physicians frequently ask whether they should give patients what they want, usually when there are considerations pointing against doing so, such as medicine’s values and physicians’ obligations. It has been argued that the source of medicine’s values and physicians’ obligations lies in what has been dubbed “the internal morality of medicine”: medicine is a practice with an end and norms that are definitive of this practice and that determine what physicians ought to do qua physicians. In this paper, I (...) defend the claim that medicine requires a morality that is internal to its practice, while rejecting the prevalent characterization of this morality and offering an alternative one. My approach to the internal morality of medicine is constructivist in nature: the norms of medicine are constructed by medical professionals, other professionals, and patients, given medicine’s end of “benefitting patients in need of prima facie medical treatment and care.” I make the case that patients should be involved in the construction of medicine’s morality not only because they have knowledge that is relevant to the internal morality of medicine—namely, their own values and preferences—but also because medicine is an inherently relational enterprise: in medicine the relationship between physician and patient is a constitutive component of the craft itself. The framework I propose provides an authoritative morality for medicine, while allowing for the incorporation, into that very morality, of qualified deference to patient values. (shrink)

The aim of this paper is to give an account of what it is to internalize a rule. I claim that internalization is the process of redistributing the burden of instruction from the teacher to the student. The process is complete when instruction is no longer needed, and the rule has reshaped perceptual classification of the circumstances in which it applies. Teaching a rule is the initiation of this process. We internalize rules by simulating instruction coming from someone else. Running (...) these simulations enables us to toggle between the perspective of the instructor and our own perspective. By doing this we coordinate our perspectives with that of the teacher. The account given here provides a deeper explanation of why internalizing a rule involves the dispositions and reactive attitudes proponents of Rule Consequentialism often say it does, why moral reflection is variably demanding, how intergenerational moral progress is made possible by our cognitive architectures, and why the adoption of a rule should be understood in terms of teaching that rule. (shrink)

Hobbs (2010) introduced ‘clause-internal coherence’ (CIC) to describe inferences in, e.g., ‘A jogger was hit by a car,’ where the jogging is understood to have led to the car-hitting. Cohen & Kehler (2021) argue that well-known pragmatic tools cannot account for CIC, motivating an enrichment account familiar from discourse coherence research. An outstanding question is how to compositionally derive CIC from coherence relations. This paper takes strides in answering this question. It first provides experimental support for the existence of (...) CIC via offline evidence that attributive (non-)deverbal adjectives can trigger the same causal inferences within clauses that their predicative counterparts can trigger across clauses, albeit more weakly. To explain the experimental results, we use tools in Segmented Discourse Representation Theory (SDRT), which allows us to show that causal inferences can be derived in various ways, depending on whether deverbal adjectives are used attributively or predicatively. If the former, they are presupposition triggers and the coherence relations Elaboration/Continuation compete with Background; if the latter, Explanation/Result compete with Background. These different competitions -- cashed out in terms of interaction between default axioms -- correlate with the difference in the relative salience of the causal inferences. (shrink)

Imre Lakatos' conception of the history of science is explicated with the purpose of replying to criticism leveled against it by Thomas Kuhn, Ian Hacking, and others. Kuhn's primary argument is that the historian's internal—external distinction is methodologically superior to Lakatos' because it is "independent" of an analysis of rationality. That distinction, however, appears to be a normative one, harboring an implicit and unarticulated appeal to rationality, despite Kuhn's claims to the contrary. Lakatos' history, by contrast, is clearly the (...) history of a normatively defined discipline; of science and not scientists and their activities. How such history can be written, the historiographic and critical tools available for its construction, and its importance as history, are considered in detail. In an afterword, the prevalence of Lakatos' treatment of history in philosophical discussion is indicated: A related approach is shown to arise in social contract theory. (shrink)

Feminism has long grappled with its own demarcation problem—exactly what is it to be a woman?—and the rise of trans-inclusive feminism has made this problem more urgent. I will first consider Sally Haslanger’s “social and hierarchical” account of woman, resulting from “Ameliorative Inquiry”: she balances ordinary use of the term against the instrumental value of novel definitions in advancing the cause of feminism. Then, I will turn to Katharine Jenkins’ charge that Haslanger’s view suffers from an “Inclusion Problem”: it fails (...) to class many trans women as women. Jenkins offers a novel norm-relevancy account of woman to avoid the Inclusion Problem. Unfortunately, Jenkins’ account has serious internal problems, i.e. problems by Jenkins’ own lights: it is unintelligible, or it suffers from an Inclusion Problem of its own. After that, I will develop novel arguments for the conclusion that the project of Ameliorative Inquiry is both incoherent and also impossible to complete—at least, impossible to complete in a trans-inclusive way. Trans-inclusive feminism, therefore, would do well to move beyond Ameliorative Inquiry. Insofar as that’s not possible, trans-inclusive feminism inherits the incoherence of Ameliorative Inquiry. (shrink)

Forensics is proposed as a means to understand, trace, and recompile data and computational activities. It has a securitocratic dimension and one that is being developed as a means of opening processes, events and systems into a more public state. This article proposes an analysis of forces at play in the circulation of a ‘screener’ of Quentin Tarantino’s The Hateful Eight and associated files, to suggest that forensic approaches used to control flows of data may be repurposed for dis­semination. The (...) article maps a brief history of digital forensics and sets out some of its political entailments, indicating further lines of enquiry regarding the inter-relation of technosocial powers constituted in the interactions between forensics and coun­ter-measures. The article proposes that the posthumanities are partially constituted by a renewed relationship between questions of culture, subjectivity, knowledge and the technical. Some propositions for the technical as grounds for cultural politics are made. (shrink)

In this chapter, my main aim is to explore some of the central moral critiques of international financial institutions as well as proposals to overcome the moral problems that they face.

How should liberal societies respond to nonliberal ones? In this paper I examine John Rawls’s conception of international toleration against what is sometimes called a cosmopolitan one. Rawls holds that a just international order should recognize certain nonliberal societies, to which he refers as decent peoples, as equal members in good standing in a just society of peoples. It would be a violation of liberalism’s own principle of toleration to deny the international legitimacy of decent peoples who, among other things, (...) affirm human rights and accept peaceful coexistence with other societies. According to the cosmopolitan idea of international toleration, on the contrary, only societies that are liberal in character meet the criteria for toleration. I suggest that, against the Rawlsian conception of international toleration, the cosmopolitan idea is more consistent with the fundamentals of liberal political morality. I then clarify the ways in which cosmopolitan toleration is not worryingly interventionist even as it is not altogether toothless; and I end with some reflections on why cosmopolitism is not morally imperialistic. (shrink)

Shepard has supposed that the mind is stocked with innate knowledge of the world and that this knowledge figures prominently in the way we see the world. According to him, this internal knowledge is the legacy of a process of internalization; a process of natural selection over the evolutionary history of the species. Shepard has developed his proposal most fully in his analysis of the relation between kinematic geometry and the shape of the motion path in apparent motion displays. (...) We argue that Shepard has made a case for applying the principles of kinematic geometry to the perception of motion, but that he has not made the case for injecting these principles into the mind of the percipient. We offer a more modest interpretation of his important findings: that kinematic geometry may be a model of apparent motion. Inasmuch as our recommended interpretation does not lodge geometry in the mind of the percipient, the motivation of positing internalization, a process that moves kinematic geometry into the mind, is obviated. In our conclusion, we suggest that cognitive psychologists, in their embrace of internal mental universals and internalization may have been seduced by the siren call of metaphor. Key Words: apparent motion; imagery; internalization; inverse projection problem; kinematic geometry; measurement; metaphors of mind. (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)

Arguments pro and contra convergent realism – underdetermination of theory by observational evidence and pessimistic meta-induction from past falsity – are considered. It is argued that, to meet the counter-arguments challenge, convergent realism should be considerably changed with a help of modification of the propositions from this meta-programme “hard core” or “protecting belt”. Two well-known convergent realism rivals – “entity realism” of Nancy Cartwright and Ian Hacking and John Worrall’s “structural realism” – are considered. Entity realism’s main drawback is fundamental (...) laws underestimation. As for structural realism, its limitation of theoretical propositions by pure structural ones is ineffective. One always can transform propositions about objects into propositions about structures and vice versa. Both conceptions are kinds of “metaphysical revisionism” that tries to reformulate the good old convergent realism propositions using more decent language and applying ad hoc modifications of the solutions first obtained within the anti-realist epistemological meta-programmes. It is stated that to overcome the troubles of convergent realism one has to turn from classical or “metaphysical” realism to nonclassical or “internal” one and to coherent theory of truth. Internal realism has no troubles in solving the problem of empirically-equivalent theoretical descriptions and historical meta-induction problem, but gets the problem of scientific knowledge objectivity instead. Where does this objectivity come from? One of the answers is proposed by the scientific knowledge growth model elaborated by Rinat Nugayev and by Peter Galison. Each paradigm is a local viewpoint determined by the peculiarities of a culture into which its creator . was submerged. However, the meeting of the different paradigms leads to their interaction; as a result, the crossbred theoretical objects are constructed. Through these systems the infiltration of one paradigm on the other’s domain takes place. After the old paradigms’ grinding the new ones emerge that reconcile to each other much better than the old ones. Scientific theories reconcile results in elimination of many contingent details. In the process of competition more universal components survive. It is demonstrated that the process of objective knowledge genesis takes place in modern superstring theory too. The list of its drawbacks is rather long; it is clear that the theory cannot pretend on the role of the Theory of Everything. Nevertheless the process of argumentation pro and contra convergent realism – underdetermination of theory by observational evidence and pessimistic meta-induction from past falsity – are considered. It is argued that, to meet the counter-arguments challenge, convergent realism should be considerably changed with a help of modification of the propositions from this meta-programme “hard core” or “protecting belt”. It is stated that to overcome the troubles of convergent realism one has to turn from classical or “metaphysic” of quantum field theory and general relativity interpenetration have already begun. (shrink)

The method of contrast is used within philosophy of perception in order to demonstrate that a specific property could be part of our perception. The method is based on two passages. I argue that the method succeeds in its task only if the intuition of the difference, which constitutes the core of the first passage, has two specific traits. The second passage of the method consists in the evaluation of the available explanations of this difference. Among the three outlined options, (...) I will demonstrate that only in the third option – as we shall see, the case of the scenario that remains the same but is perceived in two different ways by the same perceiver – the intuition purports a difference that posses the necessary characteristics, namely being immediately evident and extremely complex and multifaceted, which determine its tensive nature. The application within auditory perception of this third option will generate two cases, a diachronic one and a synchronic one, which clearly show that we can auditorily perceive causality as a link between two sonorous episodes. The causal explanation is the only possible explanation among the many evaluated within the second passage of the method of contrast. (shrink)

Private schools are working tirelessly to provide a quality education without support from the government. This article aims to evaluate the internal and external job stress of high school teachers in private schools in Leyte, Philippines, and determine its governing factors. The study involved a complete enumeration process in selecting the participants and gathering primary data. In analyzing and extracting relevant information from the data, standard descriptive metrics, correlation analysis, and Chi-square test for independence were employed with the aid (...) of statistical software. The findings of the study depicted that private teachers are both internally and externally moderately stressful in their jobs. The Chi-square test revealed that employment status and years in service are associated with the private teachers’ internal job stress and it is significant at a 10% level. In addition, it is depicted that gender, monthly salary, and years in service are significantly dependent on the teachers’ external job stress at a 10% level. Conclusively, the school heads and management of private schools must lessen the work assignments to avoid exhaustion and increase benefits to improve the well-being of teachers. Moreover, it is suggested that teachers in private schools must be provided with training and seminars, incentives, supplies for teaching, and other benefits that improve their productivity and become globally competitive educators. (shrink)

International relations (IR) scholars have increasingly integrated Hannah Arendt into their works. Her fierce critique of the conventional ideas of politics driven by rulership, enforcement, and violence has a particular resonance for theorists seeking to critically revisit the basic assumptions of IR scholarship. Arendt’s thinking, however, contains complexity and nuance that need careful treatment when extended beyond domestic politics. In particular, Arendt’s vision of free politics—characterized by the dualistic emphasis on agonistic action and institutional stability—raises two crucial issues that need (...) further elaboration for IR research that appropriates her thinking. One involves the orientation of her international thoughts. Although Arendt shows “idealistic” aspirations for authentic politics practiced by diverse equals in an institutionally articulated space of freedom, she never loses interest in the extant situation of “non-idealistic” politics. Engaging with Arendt’s theory orientation requires a careful analysis of difficult topics, such as her distinctive conception of the political and her critiques of the nation-state and international law. The other topic that needs clarification when Arendt’s thoughts are applied to IR involves specific ways of associating different sites of power. A close examination of Arendt’s council-based federalism reveals her distinctive idea of international politics, based on her acute awareness of the fundamental complexity that lies in power association and state agency. Bringing IR topics like state agency into conversation with her works generates illuminating questions for Arendt scholarship. Likewise, the ongoing debate on agonistic and institutional features of Arendt’s thoughts can provide crucial insights into critical studies of international politics. (shrink)

There is a close connection between Dante’’s portrayal of usury in the Inferno and wider scholastic argumentation on the subject. Reading Dante’’s account in light of the scholastic critique of usury reveals a conceptual depth and clarity to the former which has, in the absence of such a reading, remained unfortunately opaque. Dante’’s treatment is informed by three of the four main scholastic arguments against usury, which are cen- tered around the themes of the nature and purpose of money, the (...) relation between labor and a just recompense, and the medieval vision of society as an harmonious whole. Each of these themes are weaved by Dante into his poem in a range of diverse ways, yet the final (social) element is arguably a unifying factor. In this regard, his account of usury can be read in continuity with other critiques of ‘‘bad commerce’’ which are in evidence throughout the Inferno. (shrink)

Bills payment centers (bayad centers) are the industry’s trailblazers and pioneers in the over-the-counter bill payment processing sector in the Philippines. However, scammers lure victims into making money to phony bills payment center (bayad center) accounts rather than paying bills at approved outlets. It is undeniable that this occurrence has had a substantial connection with their financial success. The major goal of this study was to explore the elements that had an association with financial performance of bills payment centers (bayad (...) centers) in order to prevent the sector from falling. A descriptive-correlational research approach was employed in this study. The research was carried out in San Jose, Occidental Mindoro. The 55 employees of the 22 registered bills payment centers (bayad centers) in San Jose, Occidental Mindoro were the study’s respondents. They were chosen using the systematic random sampling. The weighted mean was employed in the study of internal control system and financial performance. The Pearson r Correlation Coefficient (Pearson’s r) was also performed in this study to determine the relationship between the internal control system and financial performance. The findings of this study revealed that there was a significant positive relationship between internal control system and financial performance of bills payment centers (bayad centers) in San Jose, Occidental Mindoro. (shrink)

The History of the Peloponnesian War of Thucydides is usually seen as an archetypal statement of power politics. Thucydides is regarded as a political realist who asserts that the pursuit of moral principles does not enter the world of international affairs. The article shows that, on the contrary, we find in Thucydides' work a complex theory. He supports neither extreme realism, in which morality is denied, nor utopian idealism which overlooks the aspect of power in international relations. He is profoundly (...) interested in ethical issues in domestic and international politics. One can see in the History the first example of realist-idealist debate and its conclusions are still valid for us. (shrink)

My modest aim in this piece is to frame and illuminate some of the issues surrounding normative motivation, rather than take a firm position on any of them. I begin by clarifying the key terms in my title of this essay, and unpacking some of the assumptions that underpin its question. I then distinguish four kinds of answers one might give. In this short essay I will not be able to properly develop and evaluate an argument for the view that (...) normative motivations are psychologically primitive, but I will have some comments about what such an argument might look like, and what it would have to show. (shrink)

In this paper, I suggest that for some proposed solutions to global justice problems, incompatibility with the necessary features of international law is a reason to reject them. I illustrate this by discussing the problem raised by the case of unjust combatants, that is, combatants lacking a just cause for war. I argue that the principle of inequality of combatants, which suggests that we ought to prohibit those without a just cause for war from fighting, is not only a bad (...) international legal principle, but also a bad principle of global justice. (shrink)

The relationship between power, law and consent is a key feature of the Western debate on criminal law. On the one side, defining the legitimate ways of exercising the punitive power has been a critical question since the Enlightenment thought onwards and especially as to the rule of law doctrine. On the other side, the role played by public punishment in shaping consent and its communicative potential have been crucial questions for critical, as well as non-critical approaches to criminal law (...) in contemporary thought. These questions gain in strength and radicalism when it comes to international criminal law (ICL). In this case the filter of the state is not present anymore to mediate between power, law and consent, and the power to punish individuals is directly exercised by international institutions. This means, on the one hand, that traditional justifications of the power to punish and which are elaborated on in the domestic sphere are not useful anymore in legitimating international punishment. International criminal norms are not framed by an international democratically elected parliament, and their exercise is not controlled by the complex system of checks and balances typical of the rule of law. On the other hand, having not being created by a sovereign, international criminal law cannot be conceived as an instrument to build or consolidate consent around the sovereign. A double-sided dilemma therefore arises: traditional explanations are no longer apt to answer the question whether ICL is legitimate, while ICL itself can no longer be considered an instrument to build consent around the traditional power exercising it, namely the state. Although I consider both sides of the dilemma equally interesting and stimulating, I will focus here only on one side of the coin: the ability to build consent of the ICL institutions, and in particular the International Criminal Court (ICC). In other words, instead of asking whether the consent around the ICC is broad enough for the Court to be considered legitimate, I shall ask whether the ICC is able to build consent around the world order it embodies. (shrink)

The incompleteness of set theory ZF C leads one to look for natural nonconservative extensions of ZF C in which one can prove statements independent of ZF C which appear to be “true”. One approach has been to add large cardinal axioms.Or, one can investigate second-order expansions like Kelley-Morse class theory, KM or Tarski-Grothendieck set theory T G or It is a nonconservative extension of ZF C and is obtained from other axiomatic set theories by the inclusion of Tarski’s axiom (...) which implies the existence of inaccessible cardinals. See also related set theory with a filter quantifier ZF (aa). In this paper we look at a set theory NC# ∞# , based on bivalent gyper infinitary logic with restricted Modus Ponens Rule In this paper we deal with set theory NC# ∞# based on bivalent gyper infinitary logic with Restricted Modus Ponens Rule. Nonconservative extensions of the canonical internal set theories IST and HST are proposed. (shrink)

The volume provides an updated perspective on international aspects of various developments in media and culture. It includes discussions on how the digital environment contributes to the transformation and re-interpretation of existing phenomena, such as violence-on-demand in online movies, the internet appeal of virtual gangsta rappers, or the revived battle rap tradition, which operates outside the commercial limitations of the music industry and generates more views on social media than most recording artists. -/- The book offers a new consideration of (...) long-term trends and developments, and demonstrates in various examples how formerly marginal practices like gaming or the previously shunned Turkish movie industry have turned into influential tools of social change. In addition, the reciprocity of media content and political settings is underlined in a focus on the Arab world and the reconstruction of impulses from transnational media outlets to recent forms of citizen journalism, as well as in the case of governments’ approaches to media policy in response to the COVID-19 pandemic. The book places the spotlight on pressing issues, such as the ongoing enforcement of information control in the name of public health or the local politics and practices that hinder the process of democratization in authoritarian systems. -/- . (shrink)