We interpret the (formal) postulates of measurement in quantum theory in terms of measurement procedures that can be done in the laboratory (at least in principle).

Vardi, M.Y., Verification of concurrent programs: the automata-theoretic framework, Annals of Pure and Applied Logic 51 79–98. We present an automata-theoretic framework to the verification of concurrent and nondeterministic programs. The basic idea is that to verify that a program P is correct one writes a program A that receives the computation of P as input and diverges only on incorrect computations of P. Now P is correct if and only if a program PA, obtained by combining P and (...) A, terminates. We formalize this idea in a framework of ω-automata with a recursive set of states. This unifies previous works on verification of fair termination and verification of temporal properties. (shrink)

What is an inference rule? This question does not have a unique answer. One usually finds two distinct standard answers in the literature; validity inference $(\sigma \vdash_\mathrm{v} \varphi$ if for every substitution $\tau$, the validity of $\tau \lbrack\sigma\rbrack$ entails the validity of $\tau\lbrack\varphi\rbrack)$, and truth inference $(\sigma \vdash_\mathrm{t} \varphi$ if for every substitution $\tau$, the truth of $\tau\lbrack\sigma\rbrack$ entails the truth of $\tau\lbrack\varphi\rbrack)$. In this paper we introduce a general semantic framework that allows us to investigate the notion of inference (...) more carefully. Validity inference and truth inference are in some sense the extremal points in our framework. We investigate the relationship between various types of inference in our general framework, and consider the complexity of deciding if an inference rule is sound, in the context of a number of logics of interest: classical propositional logic, a nonstandard propositional logic, various propositional modal logics, and first-order logic. (shrink)

Takanat ha-shavim, Magen ṿa-shemesh. Ṿa-yaged Moshesh, hosafot ṿe-heʻarot ʻal sefer Takanat ha-shavim.

_Purpose._ The main purpose of this research is to comprehend the philosophical principles in the spread and legitimation of the Self-made-man idea in the worldview transformations of the 17th century. _Theoretical basis._ Historical and comparative methods became fundamental ones for the research. The research is based on the creative heritage of R. Descartes, T. Hobbes, J. Locke, as well as the works of modern researchers. _Originality._ The analysis shows that the Self-made-man idea, which originated in the ancient world and gradually (...) spreads in the Christian Middle Ages, gained a powerful impetus in the philosophical and moral-legal metamorphoses of the 17th century. These metamorphoses theoretically substantiated and radically accelerated the transition from mystical to rational, from theocentric to the anthropocentric worldview, and, as a result, to the recognition of the intellectual autonomy of the individuals and the freedom of their own will, the emergence of the construct of natural human rights, the requirements of religious tolerance and freedom of conscience, ultimately, to the principle of reliance on one’s own strength and the individual’s personal responsibility for one’s own destiny. Exactly these ideas in interaction with the ideas of Puritanism became the theoretical basis for the formation of B. Franklin’s views and the corresponding cultural code. _Conclusions._ The philosophy of the 17th century, having laid the principles of a new – subject-centric – metaphysics, as well as the philosophical and legal foundations of liberal ideology, provided philosophical and moral-legal legitimation to the sporadic attempts of man to break out of the triple circle of fatalism, paternalism, and conformity to a rationally founded and the ever-growing orientation of the individual towards active self-determination and self-realization, self-reliance and personal responsibility for their own destiny as key principles of the Self-made-man concept. (shrink)

Producing content-related gestures has been found to impact students’ learning, whether such gestures are spontaneously generated by the learner in the course of problem-solving, or participants are instructed to pose based on experimenter instructions during problem-solving and word learning. Few studies, however, have investigated the effect of (a) performing instructed gestures while learning concepts or (b) producing gestures without there being an implied connection between the gestures and the concepts being learned. The two studies reported here investigate the impact of (...) instructed hand movements on students’ subsequent understanding of a concept. Students were asked to watch an instructional video—focused on the concept of statistical model—three times. Two experimental groups were given a secondary task to perform while watching the video, which involved moving their hands to mimic the placement and orientation of red rectangular bars overlaid on the video. Students were told that the focus of the study was multitasking, and that the instructed hand movements were unrelated to the material being learned. In the content-match group the placement of the hands reinforced the concept being explained, and in the content-mismatch group it did not. A control group was not asked to perform a secondary task. In both studies, findings indicate that students in the content-match group performed better on the posttest, and showed less variation in performance, than did students in the content-mismatch group, with control students falling in between. Instructed hand movement—even when presented as an unrelated, secondary task—can affect students’ learning of a complex concept. (shrink)

_The purpose_ of this study is the reflection on ways of philosophical legitimation for the "Self-made-man" idea in the worldview of the Renaissance and Reformation. _Theoretical basis._ Historical, comparative, and hermeneutic methods became the basis for this. The study is based on the works of Nicholas of Cusa, G. Pico della Mirandola, N. Machiavelli, M. Montaigne, E. Roterodamus, M. Luther, J. Calvin together with modern researchers of this period. _Originality._ The analysis allows us to come to the conclusion that casts (...) doubt on the still widespread belief according to which the emergence of the "Self-made-man" idea is localized by the process of forming the American cultural code and the ideological heritage of Benjamin Franklin. It is highlighted that the formation of this idea is the result of a long process that originated in the ancient world and gains a special impetus in the Renaissance and Reformation. Precisely in the cultural context of the latter, the ancient intention to recognize the individual’s right to self-determination and self-government, which in the depths of Christian theology acquires only a potentially universal character, becomes not only acceptable but also, in the context of Protestantism worldview, the only admissible, in fact, individual’s obligatory life guidelines. _Conclusions._ Humanistic and reformation thoughts quite naturally led to further ideological legitimation of the person’s idea of who is creating oneself. This legitimation was during the complex interaction of numerous factors of culture in the Late Middle Ages, as well as ideas and intentions inherited from Antiquity. Key among them was the gradual formation of a new social order, in essence, indifferent to paternalistic rudiments, together with the ethics of Protestantism corresponding to it. The latter does not only legalize but, de facto, sacralizes the individual’s reorientation from hopes for the synergy of God’s grace and own free will in personal salvation, toward the self-reliance and personal efforts, awareness of personal responsibility for the own fate as key principles of the "Self-made-man" concept. (shrink)

This paper investigates the formal relationship between two prominent approaches to the logic of belief change. The first one uses the idea of "relational partial meet contractions" as developed by Alchourrón, Gärdenfors and Makinson (Journal of Symbolic Logic 1985), the second one uses the concept of "epistemic entrenchment" as elaborated by Gärdenfors and Makinson (in Theoretical Aspects of Reasoning about Knowledge, M. Y. Vardi, Los Altos 1988). The two approaches are shown to be strictly equivalent via direct links between (...) the underlying formal relations. The paper closes with observations about the application of epistemic entrenchment to simple and iterated revisions. (shrink)

We have lost one of the giants of the twentieth century physics when Yoichiro Nambu passed away in July, 2015, at the age of 94. Today's Standard Model, though still incomplete in many respects, is the culmination of the most successful theory of the Universe to date, and it is built upon foundations provided by discoveries made by Nambu in the 1960s: the mechanism of spontaneously broken symmetry in Nature (with G Jona-Lasinio) and the hidden new SU(3) symmetry of quarks (...) and gluons (with M-Y Han). In this volume honoring Nambu's memory, World Scientific Publishing presents a unique collection of papers written by his former colleagues, collaborating researchers and former students and associates, not only citing Nambu's great contributions in physics but also many personal and private reminiscences, some never told before. This book is a volume for all who benefited not only from Nambu's contributions toward understanding the Universe but also his warm and kind persona. It is a great addition to the history of contemporary physics. (shrink)

Cultural competence, a clinical skill to recognise patients' cultural and religious beliefs, is an integral element in patient‐centred medical practice. In the area of death and dying, physicians' understanding of patients' and families' values is essential for the delivery of culturally appropriate care. Dementia is a neurodegenerative condition marked by the decline of cognitive functions. When the condition progresses and deteriorates, patients with advanced dementia often have eating and swallowing problems and are at high risk of developing malnutrition. Enteral tube (...) feeding is a conventional means of providing artificial nutrition and hydration to meet nutritional needs, but its benefits to the frail population are limitedly shown in the clinical evidence. Forgoing tube feeding is ethically challenging when patients are mentally incompetent and in the absence of an advance directive. Unlike some developed countries, like the United States of America, death and dying is a sensitive issue or even a taboo in some cultures in developing countries that forgoing enteral tube feeding is clinically and ethically challenging, such as China and Malaysia. This article in three parts 1) discusses the clinical and ethical issues related to forgoing tube feeding among patients with advanced dementia, 2) describes how Hong Kong Chinese, North American, and Malaysian Islamic cultures respond differently in the decision‐making patterns of forgoing tube feeding for patients with advanced dementia, and 3) reiterates the clinical implications of cultural competence in end‐of‐life care. (shrink)

The historical development of the famous Einstein formula \ is briefly discussed. In this paper, on the basis of the Einstein viewpoint a new general approach is proposed for demonstrating the correctness of the formula \ . It is can be seen that the generalized approach leads to Einstein’s famous formula, too. During recent years, various papers have been published concerning the incompleteness of this famous formula. It is demonstrated that the presented claims in these articles are not mathematically legitimate. (...) It is clear that there are still some important misunderstandings concerning the interpretation of Einstein’s mass-energy equivalence formula. (shrink)

The aim of this study is to gain an understanding of why employees misuse information systems resources in the workplace. Rather than consider “intention,” as existing behavioral research commonly does, this study investigates actual behavior and employs IS resource misuse as the dependent variable. Data from a web-based survey are analyzed using the partial least squares approach. In light of the dual-process approach and the theory of planned behavior, the findings suggest that IS resource misuse may be both an intentional (...) type of behavior and an unreasoned action. Perceived behavioral control influences employees’ IS resource misuse actions via their desires or intentions, whereas attitude toward such misuse affects these actions via employees’ desires alone. Subjective norm is found not to affect employees’ IS resource misuse via either desires or intentions. In terms of its theoretical contribution, this study considers unethical behavior in information systems by incorporating a dual-process model and the theory of planned behavior. With regard to its managerial significance, the study’s results will help managers to better understand why employees commit IS resource misuse within organizations. (shrink)

Evidence from our research on young children's temporal understanding supports Hoerl & McCormack's view that young children rely on a temporal updating system to change representations over time. We propose that the shift from temporal updating to temporal reasoning is enabled by children's expanding representations of event sequences, along with developments in language, memory, and other cognitive competencies.

Children with autism spectrum disorder show marked difficulties in reading comprehension, a complex cognitive skill fundamental to successful daily functioning that is associated with core executive functions. However, the neurophysiological mechanisms underlying reading comprehension deficits in these children remain elusive. Twenty-one right-handed males with high-functioning ASD and 23 age-, IQ-, educational level-, sex- and handedness-matched typically developing individuals underwent a reading comprehension test and the semantic verbal fluency test that tapped core executive functions underlying reading comprehension during concurrent prefrontal functional (...) near-infrared spectroscopy measurement. Participants’ information processing efficiency was also assessed. High-functioning ASD children exhibited general reading comprehension [main effect of group: F = 7.58, p = 0.009], selective verbal fluency deficits [Group × category interaction: F = 4.90, p = 0.032] and slower processing speed. Regarding the hemodynamics of the prefrontal cortex, although ASD individuals showed comparable patterns of PFC brain activation to their healthy counterparts, lower PFC intrahemispheric [main effect of group: F = 11.36, p = 0.002] and interhemispheric [main effect of group: F = 7.79, p = 0.008] functional connectivity were evident during the semantic verbal fluency test. At the whole-group level, poorer reading comprehension performance was associated with poorer performance in the semantic verbal fluency test. Moreover, poorer semantic verbal fluency test performance was associated with slower information processing speed, which is associated with reduced left medial PFC functional connectivity. Abnormal intrahemispheric and interhemispheric prefrontal hypoconnectivity is associated with deficits in executive processes essential for reading comprehension in ASD. Our study has provided important implications for the neuropsychological and neurophysiological mechanisms underlying reading comprehension deficits in ASD. (shrink)

Some of the environmental crises can be avoided, but others come unannounced and the adverse effects affect the communities as a whole with women, children and people with disabilities being affected the most. The world is in constant flux where climate changes are affecting the daily lives of humanity and the ecosystem as a whole. Global efforts towards environmental crises are in place including the Sustainable Development Goals (SDGs), Hyogo protocol and Sendai framework among other legislations, safeguarding the environment as (...) a whole. Women have played many roles when responding, preparing and mitigating the adverse effects of environmental crises with some of the roles visible and others invisible and unpaid. Women have been involved in identifying hazards through their indigenous knowledge systems and manoeuvring ways for the continuity of lives in their local communities. This study utilised a qualitative research methodology. A case study of Cyclone Idai in Chipinge was explored. Moser’s triple framework and the African Ecofeminist theory guided the discussions in this article.Contribution: The article concluded by recommending that concerted efforts should be made to emancipate women and pragmatically embrace gender as an essential variable in the environmental crisis. (shrink)

_The purpose _is to study that period of evolution of Gogol’s position, in which his ideas of russian messianism are most clearly outlined ("Selected Passages" and "The Author’s Confession"). To delineate the forms of determining the influence of messianism on his negative assessments of the anthropology of the Early New Age and the Enlightenment. Realization of the specified purpose presupposes, first, the analysis of his way of interpreting humanism in the European classical philosophy, and, secondly, to clarify the nature of (...) his connection with the way of substantiating the idea of the Russian messianism. _Theoretical basis._ Our view of Gogol’s heritage is based on the conceptual positions of phenomenology, existentialism, and hermeneutics. _Originality._ It is revealed, that period of evolution of Gogol’s position, which most clearly outlines his ideas of russian messianism ("Selected Passages" and "The Author’s Confession"), his position on human nature and its calling is fundamentally different from the position of philosophy of Early New Age and the Enlightenment. If in the first case, it is a question of service to the russian empire, in the last one, it is a question of self-development of the person. Gogol’s dehumanization of those perceptions about the man that have occurred in European classical philosophy is a precondition in justification of russian messianism for him. One of its key factors is a narrow understanding of insight the ideas concerning the spiritual foundation of the world, namely – its reduction to the russian empire. _Conclusions._ Gogol’s philosophical doctrine of man is only partially described as belonging to the "philosophy of the heart". The disadvantage of this qualification is the impossibility of explaining the question of the origins in Gogol’s attempt to substantiate russian messianism. The article demonstrates that the deformation of the basic idea about the connectivity of man with the spiritual arche of the world is its substantive precondition for the philosophy of the Early New Age and the Enlightenment. Gogol narrows it down to the Russian Empire, which makes it impossible to positively delineate the orientations of the russian people. Therefore, his oeuvre during the work on "Selected Passages" and "The Author’s Confession" for future generations is a warning about the futility of a single russian path of development, isolated from European civilization. As the further development of russian thought and history proves, Gogol’s warning as a Ukrainian thinker really has not been heard. A vivid manifestation of this is the cave nationalism that we see today during the russian-Ukrainian war. (shrink)

Starting from simple topological arguments due to Dirac on the classical rotational properties of extended rigid bodies, we abstract the concept of a finite-size spinor (FSS). The FSS is a concept distinct from both point spinors (e.g., electrons) and composite spinors (e.g., nuclei), and suggests a new model for baryons. The FSS offers a natural explanation of “threeness” for the quarks, excludes the existence of free quarks, denies the operational definition of quark spin statistics, and, moreover, leads to the dual (...) model of hadronic interactions. (shrink)

Reasoning About Knowledge is the first book to provide a general discussion of approaches to reasoning about knowledge and its applications to distributed ...

Background Psychiatric electroceutical interventions (PEIs) use electrical or magnetic stimulation to treat mental disorders and may raise different ethical concerns than other therapies such as medications or talk therapy. Yet little is known about stakeholders’ perceptions of, and ethical concerns related to, these interventions. We aimed to better understand the ethical concerns of a variety of stakeholder groups (patients with depression, caregivers of patients, members of the public, and psychiatrists) regarding four PEIs: electroconvulsive therapy (ECT), repetitive transcranial magnetic stimulation (rTMS), (...) deep brain stimulation (DBS), and adaptive brain implants (ABI). Methods We conducted a national survey of these four stakeholder groups, using an embedded video vignette experiment depicting a patient with treatment-resistant depression and her psychiatrist discussing the possibility of treatment with one of the four PEIs. Results Participants’ ethical concerns varied by stakeholder group, by PEI, and by the interaction of the two. The three non-clinician groups tended to have similar ethical concerns, but to differ from psychiatrists. Similar concerns were raised with regard to the two implantable technologies, DBS and ABI. Overall, there was relatively little concern about the involuntary use of PEIs, though some expressed concern about the adequacy of information provided during the consent process. There was also significant concern that patients may not receive helpful therapies. Conclusions To our knowledge, this is the first national survey that includes multiple stakeholder groups and multiple PEI modalities. A better understanding of the ethical concerns of stakeholders can help to shape clinical practice and health care policy regarding PEIs. (shrink)

Contemporary bioethics education has been developed predominately within Euro-American contexts, and now, other global regions are increasingly joining the field, leading to a richer global understanding. Nevertheless, many standard bioethics curriculum materials retain a narrow geographic focus. The purpose of this article is to use local cases from the Asia-Pacific region as examples for exploring questions such as ‘what makes a case or example truly local, and why?’, ‘what topics have we found to be best explained through local cases or (...) examples?’, and ‘how does one identify a relevant local case?’ Furthermore, we consider the global application of local cases to help extend the possible scope of the discussion, opening new avenues for the development of practical bioethics educational materials. We begin with a background description and discussion of why local cases enhance bioethics education, move to an overview of what is currently available and what is not for the region, and then outline a discussion of what it means to be local using example cases drawn from Hong Kong, Australia, Pakistan, and Malaysia. We are not creating a casebook but rather constructing by example a toolbox for designing active and dynamic learning cases using regional diversity as contextualised cases with generalised principles. (shrink)

Background Moral sensitivity and academic integrity discernment hold paramount importance for healthcare professionals. Owing to distinct undergraduate educational backgrounds, nurses and physicians may exhibit divergent moral perspectives, academic integrity cognisance, and moral sensitivity within clinical environments. A limited number of studies have investigated the disparities and congruencies pertaining to moral sensitivity and academic ethical awareness among nursing and medical students. Objective The study compares moral sensitivity and academic ethical awareness of undergraduate nursing and medical students with and without clinical exposure. (...) Research design A self-administered cross-sectional survey conducted from January to February 2022 was used to collect data from a medical school in Hong Kong. Participants and research context A total of 545 respondents, including 137 nursing students and 408 medical students, completed the questionnaire. Ethical consideration Ethics approval of the study was obtained. Written consent was waived to maintain anonymity because completing the questionnaire was considered implied consent. Findings Both groups of undergraduates demonstrated a high level of bioethics knowledge. In terms of academic integrity, medical students were found to have a less concerned attitude towards punctuality, attendance, and skipping classes. Regarding moral sensitivity, senior medical students with clinical experience put less emphasis on decision-making involving patient participation, while senior nursing students were more hesitant in withholding treatment for incompetent patients who refused treatment. Both nursing and medical students showed decreased moral sensitivity in the ‘conflicts’ domain with increased clinical exposure. Conclusion Study findings contribute to the discussion comparing the ethical attitudes of nursing and medical students. More effort should be made in nursing and medical education to promote practices in line with high academic integrity and to develop the ability to be morally sensitive in professional settings. (shrink)

The purpose of this article is to analyze the variability of the "Self-made-man" idea in the context of the Christian Middle Ages in its primarily historical and philosophical presentation. Research is based on the historical and philosophical analysis of the medieval philosophy presented foremost by the works of Aurelius Augustine, P. Abelard, Thomas Aquinas, and also by the modern researches of this epoch. Theoretical basis. Historical, comparative, and hermeneutic methods became fundamental for this research. Originality. The conducted analysis allowed to (...) draw a conclusion that, despite the still existing view of the Middle Ages as a kind of an ideological gap in the formation of the self-determination idea, the Christian philosophy of this period not only does not reject but also gives essentially the universal character of the ancient intention to recognize the individual’s right to self-determination and self-government, makes it not only religiously acceptable but also obligatory. Conclusions. Despite to general theocentrism, providentialism and fatalism of Christian medieval philosophy and culture in general, at its epicenter there is a man of a special type, focused on preserving spiritual autonomy and identity in the social dimensions of their existence, and at the same time, on personal responsibility for their own destiny. Such focus became a logical and somewhat unexpected result of the complex interaction of numerous factors of medieval culture, as well as the ideas and intentions inherited from Antiquity. In particular, the idea that a person who does not act freely cannot be morally responsible for what he does, as well as the intentions of the ancient sage to autonomy, autarky, and apoliticism. In the Middle Ages, this intention became essentially universal, as it became a right, even an obligation of every Christian to be free, at least from the worldly, in determining and realizing his own destiny. The gradual compromise recognition that personal salvation is possible only as a result of synergy, i.e. the co-participation of God’s grace and human freedom, legitimizes and strengthens its focus on active personal efforts and personal responsibility for one’s own salvation, in fact for one’s own destiny. All this in historical perspective was found in its radicalized and purified from all sorts of mystical and religious layers of expression in the idea of "Self-made-man". (shrink)

As previous pandemics, the coronavirus disease 2019 (COVID-19) has direct and indirect effects on mental health and well-being. The purpose of the current study was to examine whether meaning in life mediated the association between coronavirus suffering and satisfaction with life and whether stress-related growth moderated the mediating effect of meaning in life on the association between these variables. Stress-Related Growth Measure (SGM) was also conducted for the purpose of this study. The participants were 402 (66% women) young adults who (...) completed the Suffering Measure During COVID-19, Meaningful Living Measure, Satisfaction With Life Scale, and SGM. The results indicated that the SGM has adequate psychometric properties with unidimensional structure of stress-related growth in the face of adversity. Moderated mediation analysis revealed that coronavirus suffering directly influenced satisfaction with life as well as indirectly by its effect on meaning in life. Additionally, stress-related growth was found as a moderator in the relationship between coronavirus suffering–meaning in life and coronavirus suffering–satisfaction with life. These results suggest that meaning in life mitigates the effect of coronavirus suffering on satisfaction with life, and this mediating effect is moderated by stress-related growth in young adults. While meaning in life helps explain the relationship between coronavirus suffering and satisfaction with life, the stress-related growth functions as a protective factor against the adverse effect of coronavirus experiences. (shrink)

In 1960, E. P. Wigner, a joint winner of the 1963 Nobel Prize for Physics, published a paper titled On the Unreasonable Effectiveness of Mathematics in the Natural Sciences [61]. This paper can be construed as an examination and affirmation of Galileo's tenet that “The book of nature is written in the language of mathematics”. To this effect, Wigner presented a large number of examples that demonstrate the effectiveness of mathematics in accurately describing physical phenomena. Wigner viewed these examples as (...) illustrations of what he called the empirical law of epistemology, which asserts that the mathematical formulation of the laws of nature is both appropriate and accurate, and that mathematics is actually the correct language for formulating the laws of nature. At the same time, Wigner pointed out that the reasons for the success of mathematics in the natural sciences are not completely understood; in fact, he went as far as asserting that “… the enormous usefulness of mathematics in the natural sciences is something bordering on the mysterious and there is no rational explanation for it.”. (shrink)

Ben Saunders claims that actual consent is not necessary for organ donation due to ‘normative consent’, a concept he borrows from David Estlund. Combining normative consent with Peter Singer's ‘greater moral evil principle’, Saunders argues that it is immoral for an individual to refuse consent to donate his or her organs. If a presumed consent policy were thus adopted, it would be morally legitimate to remove organs from individuals whose wishes concerning donation are not known. This paper disputes Saunders' arguments. (...) First, if death caused by the absence of organ transplant is the operational premise, then, there is nothing of comparable moral precedence under which a person is not obligated to donate. Saunders' use of Singer's principle produces a duty to donate in almost all circumstances. However, this premise is based on a flawed interpretation of cause and effect between organ availability and death. Second, given growing moral and scientific agreement that the organ donors in heart-beating and non-heart-beating procurement protocols are not dead when their organs are surgically removed, it is not at all clear that people have a duty to consent to their lives being taken for their organs. Third, Saunders' claim that there can be good reasons for refusing consent clashes with his claim that there is a moral obligation for everyone to donate their organs. Saunders' argument is more consistent with a conclusion of ‘mandatory consent’. Finally, it is argued that Saunders' policy, if put into place, would be totalitarian in scope and would therefore be inconsistent with the freedom required for a democratic society. (shrink)

The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total (...) accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports. (shrink)

As M. Loux has recently reminded us, there are two basic strategies for explaining the character of particular objects, the ‘relational approach’ and the ‘constituent approach’. The prime example of a constituent approach would be Aristotelian hylomorphism. This article reveals three things. First, it gives a roadmap towards what the author considers to be the exegetically correct reconstruction of Aristotle’s hylomorphic theory. Second, it provides a presentation of the basic claims of a neo-Aristotelian hylomorphic theory, the one argued for by (...) M. Johnston. Finally, it argues that regardless of whatever shortcomings it may have, Aristotle’s theory has an advantage over that proposed by Johnston. Unlike Johnston’s theory, it may give us a complete account of the character of a particular object. (shrink)