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)

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)

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 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)

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

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)

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)

This essay suggests an alternative accountability process on the basis of critiques of current evaluation practice in higher education. Using cases in the British university system, with some international commentary and thinking through experience in Asian universities in four countries in the wake of ‘audit culture’, the work of Thorstein Bunde Veblen is revived. With Veblen, the current structures and mechanics of the corporate and fully-monetised university might once more be challenged. The risk of importing the metrics and audit culture (...) of Britain, and the neoliberal managerialist administration-led university of North America, wholesale into Asian universities is questioned by acknowledgment that exiting hierarchies are persistent, and competing on Euro-American terms is a recipe for disaster. Due recognition is curtailed, hard work and standards are ignored, prospects for junior staff are constrained to a kind of intellectual and social penury. Resources based on research skills more robust than the current axiomatic research assessment calculus are suggested from within the university. The solution is not to emulate a declining system, but to innovate and invent new horizons and terms of engagement. The proposals offered here are only a suggestion for reflexive inquiry and informed self-examination—criticism-self-criticism from co-research sociology, ethnographic film and urban geography, among others—offered as alternate concurrent paths to accountability. (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)

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)

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)

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)

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 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)

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)

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)

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)

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)

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)

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)

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 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.

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)

In the discipline of international relations there are contending general theories or theoretical perspectives. Realism, also known as political realism, is a view of international politics that stresses its competitive and conflictual side. It is usually contrasted with idealism or liberalism, which tends to emphasize cooperation. Realists consider the principal actors in the international arena to be states, which are concerned with their own security, act in pursuit of their own national interests, and struggle for power. The negative side of (...) the realists’ emphasis on power and selfinterest is often their skepticism regarding the relevance of ethical norms to relations among states. National politics is the realm of authority and law, whereas international politics, they sometimes claim, is a sphere without justice, characterized by active or potential conflict among states. Not all realists, however, deny the presence of ethics in international relations. The article presents a comprehensive picture of political realism. -/- Korab-Karpowicz, W. Julian, "Political Realism in International Relations", The Stanford Encyclopedia of Philosophy (Summer 2018 Edition), Edward N. Zalta (ed.). (shrink)

Sentimentalism comes in many varieties: explanatory sentimentalism, judgment sentimentalism, metaphysical sentimentalism, and epistemic sentimentalism. This encyclopedia entry gives an overview of the positions and main arguments pro and con.

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)

In this chapter, I bring non-ideal theory to bear on the ethics of immigration. In particular, I explore what the obligations of liberal states would be if they were to attempt to implement migration arrangements that conform to liberal-cosmopolitan principles. I argue that some of the obligations states have are feasibility-insensitive, while some are feasibility-sensitive. I show that such obligations can have as their content both the inclusion and exclusion of prospective immigrants, and that they can be grounded in the (...) requirements of liberal justice, mere capacity to assist, as well as past or foreseeable contribution to harm. The chapter therefore explores the possibility of an international migration regime that takes human rights seriously whilst avoiding the twin pitfalls of strict immigration restrictions and the complete liberalization of immigration. (shrink)

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)

Scholars have recently argued that Hegel posited international recognition as a necessary feature of international relations. My main effort in this article is to disprove this point. Specifically, I show that since Hegel rejected the notion of an international legal system, he must hold that international recognition depends on the arbitrary will of individual states. To pinpoint Hegel’s position, I offer a close reading of Hegel’s intricate formulations from the final paragraphs of the Philosophy of Right—formulations that are easy to (...) quote out of context just as they are transparent when considered in due context. (shrink)

I defend an ontological distinction between three kinds of relation: internal,external and grounded relations. Even though, as we shall see, this trichotomy is basic, it is not found in influential contemporary metaphysics. Specifically, the widespread tendency, exemplified notably by David Armstrong, of not recognizing grounded relations as distinct from external relations, can be shown to be mistaken. I propose a definition of each of the three kinds of relation. Of vital importance to the parsimony of metaphysics, I also argue (...) that only external relations are ontologically fundamental. (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)

This chapter will address the axiological objection to cognitive enhancement, which is that the use of cognitive enhancers reduces the value of cognitive achievement. In a recent defense of cognitive enhancement, Carter and Pritchard (2019) utilize the extended mind hypothesis to argue that cognitive enhancers do not compromise knowledge acquisition. In this chapter, it will be demonstrated that the reliance on the extended mind hypothesis leaves some cognitive enhancers vulnerable to the axiological objection. To expand the scope of the argument, (...) it will be shown that criteria for cognitive integration are applicable even to enhancers that cause changes to cognition internal to the human organism. This chapter will begin with a description of several cognitive enhancers and with the identification of the type of cognitive process they purportedly improve. It will then be demonstrated that even when those improvements are internal, they need not affect cognitive character and do not compromise cognitive agency. (shrink)

This up-to-date resource on restorative justice theory and practice is the literature’s most comprehensive and authoritative review of original research in new and contested areas. -/- Bringing together contributors from across a range of jurisdictions, disciplines and legal traditions, this edited collection provides a concise, but critical review of existing theory and practice in restorative justice. Authors identify key developments, theoretical arguments and new empirical evidence, evaluating their merits and demerits, before turning the reader’s attention to further concerns informing and (...) improving the future of restorative justice. Divided into four parts, the Handbook includes papers written by leading scholars on new theory, empirical evidence of implementation, critiques and the future of restorative justice. -/- This companion is essential reading for scholars of restorative justice, criminology, social theory, psychology, law, human rights and criminal justice, as well as researchers, policymakers, practitioners and campaigners from around the world. (shrink)

Skepticism about the internal world is actually more troubling than skepticism about the external world.

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)

The article argues that AI can enhance the measurement and implementation of democratic processes within political parties, known as Intra-Party Democracy (IPD). It identifies the limitations of traditional methods for measuring IPD, which often rely on formal parameters, self-reported data, and tools like surveys. Such limitations lead to the collection of partial data, rare updates, and significant demands on resources. To address these issues, the article suggests that specific data management and Machine Learning (ML) techniques, such as natural language processing (...) and sentiment analysis, can improve the measurement (ML about) and practice (ML for) of IPD. The article concludes by considering some of the principal risks of ML for IPD, including concerns over data privacy, the potential for manipulation, and the dangers of overreliance on technology. (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)

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)

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)

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)

The principal finding of the doctoral research of Cometan (a.k.a. Brandon Reece Taylorian) was that the ways governments, both authoritarian and democratic, use their powers to recognise religions and beliefs and register religious or belief organisations is negatively impacting conditions of freedom of religion or belief. Cometan explored the range of recognition and registration issues plaguing religious freedom and other human rights and discovered that there lacks a definitive set of international standards to address some of the granular topics that (...) are causing registration procedures in particular to become onerous and thus impedimental to the free and legal exercise of religion or belief. Cometan's International Religious Rights and Standards (IRRS) document presents a series of standards for how nation states ought to develop their recognition and registration policies and practices to remain FoRB-compliant. The standards of the IRRS document have been created based on the results of Cometan's PhD research, the thesis for which is titled Religious Freedom and State Recognition of Belief. Cometan's intention is that the IRRS document will encourage international organisations like the OSCE and the United Nations as well as national and international human rights courts such as the ECtHR to establish more detailed and country-specific guidelines to address the breath of registration issues and the recognition issues that often worsen such issues. (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)

The idea of a common currency underlying our choice behaviour has played an important role in sciences of behaviour, from neurobiology to psychology and economics. However, while it has been mainly investigated in terms of values, with a common scale on which goods would be evaluated and compared, the question of a common scale for subjective probabilities and confidence in particular has received only little empirical investigation so far. The present study extends previous work addressing this question, by showing that (...) confidence can be compared across visual and auditory decisions, with the same precision as for the comparison of two trials within the same task. We discuss the possibility that confidence could serve as a common currency when describing our choices to ourselves and to others. others. (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)