In this paper, I try to offer a full-fledged defense of principle-based ethics against moral particularism. My discussions not only refute particularists’ allegations against moral generalism but also provide a positive rationale for a principle-based approach in ethics. By borrowing insights from Brandom’s and Peregrin’s normative pragmatism, I describe the fundamental roles of moral principles. In my view, moral principles constitute morality, and they can function as default reasons in our moral deliberations. Moreover, I argue that my principle-based conception of (...) ethics has advantages over particularism since it explains the phenomenological experience and covers basic intuitions in the moral domain that particularists have difficulty explaining. (shrink)

Medicine—and specifically surgery and surgical ethics—have long been part of the history of science. Surgical ethics play a pivotal role in ensuring successful outcomes and maintaining the highest standards of patient care. It includes the ethics of surgeons, the responsibility of surgeons, surgical errors, and the competence of a surgeon. Many works have been written about surgery, including during Iran’s Safavid period (1501 to 1736)—a period in which a surgeon needed to have a set of moral principles in addition to (...) practical surgical skills. One of the most valuable is Dhakhīrıh Kāmılıh, written by military surgeon Hakim Mohammad in the sixteenth and seventeenth centuries. In this work, Ḥakim Muhāmmad dedicates a chapter specifically to the topic of surgical ethics, aiming to provide moral and legal recommendations for surgeons in addition to explaining surgical techniques and methods. Some of these recommendations include improving surgical skills through observation and practical training, paying attention to hygiene to prevent the spread of infection, and giving patients hope for recovery. Dhakhīrıh Kāmılıh is a landmark text in the history of surgical ethics. (shrink)

Emergency care providers regularly deal with ethical dilemmas that must be addressed. In comparison with in-hospital nurses, emergency medical service personnel are faced with more problems such as distance to resources including personnel, medico-technical aids, and information; the unpredictable atmosphere at the scene; arriving at the crime scene and providing emergency care for accident victims and patients at home. As a result of stressfulness, unpredictability, and often the life threatening nature of tasks that ambulance professionals have to deal with every (...) day, ethical decision-making has become an inevitable challenge. The content analysis approach was used to conduct the present qualitative study in Iran. The participants consisted of 14 EMS personnel selected through purposive sampling, which continued until the data became saturated. Data were collected using semi-structured interviews and analyzed concurrently with their collection through the constant comparison method. The process of data analysis resulted in the emergence of 3 main categories “respecting client’s values”, “performing tasks within the professional manner”, “personal characteristic”, and the emergence of eight sub-categories signifying participants’ experiences with regard to EDM. According to the results, when EMS personnel are faced with ethical dilemmas, they consider the client’s values and professional dignity, and perform the assigned tasks within the framework of the regulation. The findings also suggest that pre-hospital care providers assess legal consequences before making any decision. Further studies should be conducted regarding the experiences of the subordinates and other related parties. (shrink)

Background: Emergency care providers are frequently faces with situations in which they have to make decisions quickly in stressful situations. They face barriers to ethical decision-making and recognizing and finding solutions to these barriers helps them to make ethical decision. Objectives: The purpose of this study was to identify barriers of ethical decision-making in Iranian Emergency Medical Service personnel. Methods: In this qualitative research, the participants (n = 15) were selected using the purposive sampling method, and the data were collected (...) by deep and semi-structured interviews. Finally, the data are analyzed using the content analysis approach. Ethical considerations: Permission to conduct the study was obtained from the Ethics Committee of the Shahid Beheshti University of Medical Sciences. The objectives of the study were explained to the participants and written consent was received from them. Also, participants were assured that necessary measures were taken to protect their anonymity and confidentiality. Findings: The results of the analysis are classified in five main categories. It encompasses the following areas: perception of situation, patient-related factors, input and output imbalance, uncoordinated health system, and paradoxes. Conclusion: Emergency Medical Service personnel make ethical decisions every day. It is important that prehospital personnel know how to manage those decisions properly so that clients’ moral rights are respected. Hence, by identifying the dimensions and obstacles of ethical decision-making in Emergency Medical Service personnel, it is possible to enhance the moral judgment and ethical accountability of the personnel and develop the strategies necessary for ethical decision-making in them. (shrink)

We present an axiomatization for Basic Propositional Calculus BPC and give a completeness theorem for the class of transitive Kripke structures. We present several refinements, including a completeness theorem for irreflexive trees. The class of intermediate logics includes two maximal nodes, one being Classical Propositional Calculus CPC, the other being E1, a theory axiomatized by T → ⊥. The intersection CPC ∩ E1 is axiomatizable by the Principle of the Excluded Middle A V ∨ ⌝A. If B is a formula (...) such that → B is not derivable, then the lattice of formulas built from one propositional variable p using only the binary connectives, is isomorphically preserved if B is substituted for p. A formula → B is derivable exactly when B is provably equivalent to a formula of the form → A) →. (shrink)

The medieval Islamic solutions to the liar paradox can be categorized into three different families. According to the solutions of the first family, the liar sentences are not well-formed truth-apt sentences. The solutions of the second family are based on a violation of the classical principles of logic (e.g. the principle of non-contradiction). Finally, the solutions of the third family render the liar sentences as simply false without any contradiction. In the Islamic tradition, almost all the well-known solutions of the (...) third family are inspired by the solution proposed by At_īr al-Dīn al-Abharī (d. 1265). Providing a logical analysis of his discussion of the liar paradox, I show that his solution is based on a conception of truth according to which every sentence signifies, usually among other things, its own truth. This makes Abharī’s solution of the same spirit as certain solutions that were later developed in the Latin tradition, in particular by John Buridan (d. 1358) and Albert of Saxony (d. 1390). (shrink)

In this paper, we aim to discuss the fake journals and their advertisement and publication techniques. These types of journals mostly start and continue their activities by using the name of some indexed journals and establishing fake websites. The fake journals and publishers, while asking the authors for a significant amount of money for publishing their papers, have no peer-review process, publish the papers without any revision on the fake sites, and put the scientific reputation and prestige of the researchers (...) in jeopardy. In the rest of the paper, we present some viable techniques in order for researchers and students to identify these journals. (shrink)

Introduction: Due to the stressful nature of prehospital emergency providers’ duties, as well as difficulties such as distance to information resources and insufficient time to analyze situations, ethical decision-making in prehospital services is a daily challenge. Objectives: This study aimed to describe the experiences of Iranian prehospital emergency personnel in the field of ethical decision-making. Methods: The data were collected by semi-structured interviews (n = 15) in Iran and analyzed using the content analysis approach. Ethical considerations: This study was conducted (...) in accordance with the principles of research ethics and national rules and regulations relating to informed consent and confidentiality. Results: The results obtained were categorized into three main categories that included “assessment of the scene atmosphere, assessment of patients’ condition and their family, and predicting outcomes of decision-making.” The central category was “field assessment,” which demonstrated the strategy of ethical decision-making by prehospital providers when facing ethical conflicts. Conclusion: Although findings showed that the majority of prehospital providers make ethical decisions based on the patients’ benefit, they also consider consequences of their decisions in dealing with personal and professional threats. This article identifies and describes a number of ethical values of prehospital providers and discusses how the values may be considered by paramedics when facing ethical conflicts. (shrink)

The detection of a human’s intended behavior is one of the most important skills that a social robot should have in order to become acceptable as a part of human society, because humans are used to understand the actions of other humans in a goal-directed manner and they will expect the social robot to behave similarly. A breakthrough in this area can advance several research branches related to social intelligence such as learning by imitation and mutual adaptation. To achieve this (...) goal the robot needs to integrate all possible evidence of intention and neglect the unintended behavior, and a complete solution should use low-level signal processing and high-level reasoning. This work explores the low-level signal processing part of the solution by proposing an interactive adaptive perception scheme that uses four important features of human behavior to amplify the signals originating from intended behavior with respect to signals originating from unintended behavior and other noise sources such as instrumental noise. This work follows the vision that intelligence is not only a function of a centralized sophisticated artificial brain, but can be presented in different forms in the entire robot including its perception and motion systems (the mind is not contained in the brain, but distributed in every cell in the body). A simple example of using the proposed scheme was implemented and the results of two experiments with it are also presented. (shrink)

Background: Although human dignity is an unconditional value of every human being, it can be shattered by extrinsic factors. It is necessary to discover the authentic meaning of patients’ dignity preservation from different religious perspectives to provide professional cross-cultural care in a diverse setting. Research objective: This article identifies common experiences of Iranian Muslim and Armenian Christian patients regarding dignified care at the bedside. Research design: This is a qualitative study of participants’ experiences of dignified care elicited by individual in-depth (...) semi-structured interviews. Participants and research context: A purposeful sample of 10 participants (five Iranian Muslims and five Iranian Armenians) from various private and governmental hospital settings was chosen. Ethical considerations: This study was approved by the ethics committee of Tehran University of Medical Sciences. All the participants were provided with information about the purpose and the nature of the study, the voluntary condition of their participation in this study, and the anonymous reporting of recorded interviews. Findings: The common experiences of Christian and Muslim patients regarding dignity preservation emerged as “exigency of respecting human nobility” and “providing person-centered care.” Discussion and conclusion: It is essential to recognize the humanness and individuality of each patient to preserve and promote human dignity in diverse cross-cultural settings. The findings support and expand current understanding about the objective and subjective nature of dignity preservation in cross-cultural nursing. (shrink)

Background: The concept of patient advocacy is still poorly understood and not clearly conceptualized. Therefore, there is a gap between the ideal of patient advocacy and the reality of practice. In order to increase nursing actions as a patient advocate, a comprehensive and clear definition of this concept is necessary. Research objective: This study aimed to offer a comprehensive and clear definition of patient advocacy. Research design: A total of 46 articles and 2 books published between 1850 and 2016 and (...) related to the concept of patient advocacy were selected from six databases and considered for concept analysis based on Rodgers’ evolutionary approach. Ethical considerations: This study was approved by the Research Ethics Committee of Tarbiat Modares University. Findings: The attributes of patient advocacy are safeguarding (track medical errors, and protecting patients from incompetency or misconduct of co-workers and other members of healthcare team), apprising (providing information about the patient’s diagnosis, treatment, and prognosis, suggesting alternatives of healthcare, and providing information about discharge program), valuing (maintaining self-control, enabling patients to make decisions freely, maintaining individualization and humanity, maintaining patient privacy, and acting in the patients’ values, culture, beliefs, and preferences), mediating (liaison between patients, families, and healthcare professionals, being patients’ voice, and communicate patient preferences and cultural values to members of the healthcare team), and championing social justice in the provision of healthcare (confronting inappropriate policies or rules in the healthcare system, identifying and correcting inequalities in delivery of health services, and facilitating access to community health services and health resources). Discussion and conclusion: The analysis of this concept can help to develop educational or managerial theories, design instruments for evaluating the performance of nurses in patient advocacy, develop strategies for enhancing patient advocacy, and improve the safety and quality of nursing care in the community and healthcare system. (shrink)

Over the past several years, there has been a significant increase in the number of scientific articles with two or more authors claiming “Equal Co-First Authorship”. This study provides a critical background to ECFA designations, discusses likely causes of its increased use, and explores arguments for and against the practice. Subsequently, it presents the results of a qualitative study that sought the opinion of 19 authors listed among equal first authors of recent publications in leading scientific journals about ECFA designations. (...) Results show that circumstances leading to ECFA designations vary significantly from each other. While the development of policies for these situations would not be easy, participants suggested that the lack of clear and consistent policies regarding the attribution and evaluation of ECFA contributes to tensions amongst ECFA authors and obscures their preferred attributions of credit. (shrink)

Divided into five parts, the book provides general background information on Biruni's time, his world, and his life. It includes the full names of the 183 books written by Biruni. The titles of these books are given in Arabic, Persian, transliteration of the Arabic title, and English, and they are all annotated and if available the number of folios is given for each one. A list of available references in English on Biruni, including articles, bibliographies, books, internet sites, a dissertation, (...) and even a film. A list of Persian reference sources is also included. (shrink)

This work underscores the importance of answering the question: who are organizational stakeholders? It argues that stakeholder theory is a normative management theory, and there is a need to differentiate between stakeholder and non-stakeholder firms. It further argues that the overall organizational stakeholder orientation indicates how narrowly or broadly organizations define their stakeholders. Therefore, this work attempts to provide a stakeholder salience scheme for stakeholder organizations, i.e., organizations with accommodative and proactive stakeholder orientations. In the process, this work reviews key (...) scholarly contributions and points out some potential weaknesses in these contributions with an aim to develop a new stakeholder typology. This work contributes to the existing literature by: introducing a contingent variable, i.e., organizational strategy, in a stakeholder typology scheme; reaffirming the normative aspect of stakeholder theory by placing normative considerations at the center of stakeholder salience typology; and improving the descriptive validity of stakeholder theory by adding a new stakeholder variable, i.e., organization, in the presented stakeholder salience typology scheme. (shrink)

Retractions solicited by authors following the discovery of an unintentional error—what we henceforth call a “self-retraction”—are a new phenomenon of growing importance, about which very little is known. Here we present results of a small qualitative study aimed at gaining preliminary insights about circumstances, motivations and beliefs that accompanied the experience of a self-retraction. We identified retraction notes that unambiguously reported an honest error and that had been published between the years 2010 and 2015. We limited our sample to retractions (...) with at least one co-author based in the Netherlands, Belgium, United Kingdom, Germany or a Scandinavian country, and we invited these authors to a semi-structured interview. Fourteen authors accepted our invitation. Contrary to our initial assumptions, most of our interviewees had not originally intended to retract their paper. They had contacted the journal to request a correction and the decision to retract had been made by journal editors. All interviewees reported that having to retract their own publication made them concerned for their scientific reputation and career, often causing considerable stress and anxiety. Interviewees also encountered difficulties in communicating with the journal and recalled other procedural issues that had unnecessarily slowed down the process of self-retraction. Intriguingly, however, all interviewees reported how, contrary to their own expectations, the self-retraction had brought no damage to their reputation and in some cases had actually improved it. We also examined the ethical motivations that interviewees ascribed, retrospectively, to their actions and found that such motivations included a combination of moral and prudential considerations. These preliminary results suggest that scientists would welcome innovations to facilitate the process of self-retraction. (shrink)

The intuition that we can think about non-existent objects seems to be in tension with philosophical concerns about the relationality of intentionality. Tim Crane’s psychologism removes this tension by proposing a psychologistic account of intentionality according to which intentionality is a purely non-relational notion. I argue that his account has counterintuitive consequences regarding our thoughts about existing objects, and as such is insufficiently plausible to convince us to reject the relationality of intentionality.

In this paper, we show that for any computable ordinal α, there exists a computable tree of rank with strong degree of categoricity if α is finite, and with strong degree of categoricity if α is infinite. In fact, these are the greatest possible degrees of categoricity for such trees. For a computable limit ordinal α, we show that there is a computable tree of rank α with strong degree of categoricity (which equals ). It follows from our proofs that, (...) for every computable ordinal, the isomorphism problem for trees of rank α is ‐complete. (shrink)

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

Let ℒ and ? be propositional languages over Basic Propositional Calculus, and ℳ = ℒ∩?. Weprove two different but interrelated interpolation theorems. First, suppose that Π is a sequent theory over ℒ, and Σ∪ {C⇒C′} is a set of sequents over ?, such that Π,Σ⊢C⇒C′. Then there is a sequent theory Φ over ℳ such that Π⊢Φ and Φ, Σ⊢C⇒C′. Second, let A be a formula over ℒ, and C 1, C 2 be formulas over ?, such that A∧C 1⊢C (...) 2. Then there exists a formula B over ℳ such that A⊢B and B∧C 1⊢C 2. (shrink)

W.L. Craig has argued that the universe has a beginning because (1) the infinitude of the past entails the existence of actual infinite multitudes of past intervals of time, and (2) the existence of actual infinite multitudes is impossible. Puryear has rejected (1) and argued that what the infinitude of the past entails is only the existence of an actual infinite magnitude of past time. But this does not preclude the infinitude of the past, Puryear claims, because there can be (...) no justification for the claim that actual infinite magnitudes are impossible. I argue, against Puryear, that there can be such a justification. I claim, nevertheless, that, for reasons entirely different from Puryear’s, the finitude of the past cannot be established based either on the impossibility of actual infinite multitudes or on the impossibility of actual infinite magnitudes. My arguments in this paper draw on insights from al-Kindī and Avicenna. (shrink)

The rapid advancement of artificial intelligence (AI) has led to renewed ambitions of developing artificial general intelligence. Alongside this has been a resurgence in the development of virtual and augmented reality (V/AR) technologies, which are viewed as “disruptive” technologies and the computing platforms of the future. V/AR effectively bring the digital world of machines, robots, and artificial agents to our senses while entailing the transposition of human activity and presence into the digital world of artificial agents and machine forms of (...) intelligence. The intersection of humans and machines in this shared space brings humans and machines into ontological continuity as informational entities in a totalizing informational environment, which subsumes both cyber and physical space in an artificially constructed virtual world. The reconstruction of mind (through AI) and world (through V/AR) thus has significant epistemological, ontological, and anthropological implications, which constitute the underlying features in the artificialization of mind and world. (shrink)

This study provides evidence regarding the level of ethical cognition of business students at the entry to college as compared to a national norm. It also provides comparative evidence on the effects of group versus individual ethical cognition upon completion of a business ethics course. The Principled Score (P-score) from the Defining Issues Test (DIT) was used to measure the ethical cognition of a total sample of 301 business students (273 entering students plus 28 students in a business ethics course). (...) The results indicate that (1) business students are not significantly different from the national norms at entry to college and (2) group reasoning helps male students improve their P-scores significantly in the business ethics course at a loss of P-score (albeit not statistically significant) for female students. (shrink)

We prove that Basic Arithmetic, BA, has the de Jongh property, i.e., for any propositional formula A(p 1,..., p n ) built up of atoms p 1,..., p n, BPC $${\vdash}$$ A(p 1,..., p n ) if and only if for all arithmetical sentences B 1,..., B n, BA $${\vdash}$$ A(B 1,..., B n ). The technique used in our proof can easily be applied to some known extensions of BA.

Purpose Over the past decade, many research works in various disciplines have benefited from the endless ocean of people and their potentials as an effective problem-solving strategy and computational model. But nothing interesting is ever completely one-sided. Therefore, when it comes to leveraging people's power, as the dark side of crowdsourcing, there are some possible threats that have not been considered as should be, such as recruiting black hat crowdworkers for organizing targeted adversarial intentions. The purpose of this paper is (...) to draw more attention to this critical issue through investigation of its different aspects. Design/methodology/approach To delve into details of such malicious intentions, the related literature and previous researches have been studied. Then, four major typologies for adversarial crowdsourced attacks as well as some real-world scenarios are discussed and delineated. Finally, possible future threats are introduced. Findings Despite many works on adversarial crowdsourcing, there are only a few specific research studies devoted to considering the issue in the context of cyber security. In this regard, the proposed typologies for such human-mediated attacks can shed light on the way of identifying and confronting such threats. Originality/value To the best of the authors' knowledge, this the first work in which the titular topic is investigated in detail. Due to popularity and efficiency of leveraging crowds' intelligence and efforts in a wide range of application domains, it is most likely that adversarial human-driven intentions gain more attention. In this regard, it is anticipated that the present research study can serve as a roadmap for proposing defensive mechanisms to cope with such diverse threats. (shrink)

Recent business headlines, particularly those related to the collapsed energy-trading giant, Enron and its auditor, Arthur Andersen raise concerns about accountants' ethical reasoning. We propose, and provide evidence from 90 new auditors from Big-Five accounting firms, that a selection-socialization effect exists in the accounting profession that results in hiring accountants with disproportionately higher levels of the Sensing/thinking (ST) cognitive style. This finding is important and relevant because we also find that the ST cognitive style is associated with relatively low levels (...) of ethical reasoning, regardless of gender. This finding implies a need for emphasis on the ethical training of accountants. The results also suggest that accounting firms should consider recruiting accountants with cognitive styles associated with relatively higher levels of ethical reasoning. (shrink)

Southeast Asian landscapes have been shifting from natural landscapes to the modified landscapes at a rate faster than ever. Ecological integrity is under tremendous pressure due to the anthropogenic developmental activities. Little attention, however, has been paid to identify the major underlying causes of this rapid landscape transformation. This article discusses these issues from the point of view of a landscape ecologist. Landsat TM 30 m satellite images of 1988, 1996, and Landsat ETM+ 30 m image of 2005 were classified (...) using ERDAS Imagine 9.2. Vector-based Landscape Analysis Tools Extension software was used in analyzing landscape patterns. Landscape size and shape metrics have revealed that the main transformation occurred in the first period (between the years 1988 and 1996) which was due to the rapid extension of the commercial agriculture. However, in the second period (between the year 1996 and 2005), the main driver of rapid landscape transformation occurred due to the expansion of urban areas, transportation networks, housing, and township. The pace of developmental activities breaks all previous records at a faster rate in the second period as compared with the first. These findings will provide necessary information about the driving forces which have a potential use for sustainable management decision processes. Additionally, results and data on landscape patterns may help scientists, academics, and researchers in further study. They can also be of potential use for the sustainable management of natural resources, urban planning, and livable green cities. (shrink)

© The Author. Published by Oxford University Press on behalf of the Oxford Centre for Islamic Studies. All rights reserved. For Permissions, please email: [email protected] book engages with the established scholarly tradition in sociology related to the study of Islam. Such engagement is required to clear the ground to make possible access to the lived reality of Islam in the contemporary world. A large part of the book is author’s conversation with the tradition of scholarship around the study of Islam (...) in its global and local context. This conversation consists of critical appraisals, methodological questions and useful distinctions that must inform a sociological venture into examining the ‘Islamic ecumene’ in the context of history and present frames of globalism.The author admits that the field is continuously challenged in the global public sphere on account of the politicization of Islam-related themes. The author identifies the relations of religion... (shrink)

In this article, we try to study Clark Pinnock’s point of view in explaining the methodological foundations of the Open Theism Theory with a descriptive-analytical method so that we can have a fair critique of the strengths and weaknesses of this theory while also understanding it correctly. Pinnock can be considered one of the most important theorists and founders of Open Theism. In his view, Open Theism is one of the theological-philosophical theories that have emerged in the critique of the (...) teachings of traditional Christian theology and consider its claims to be logically and narratively contradictory. Pinnock believes that open theists sanctify God as acknowledged in the Bible and that some of the attributes of God in traditional theology should be revised and modified based on the text of the Bible. They believe that God is the God of the Bible; someone who is truly connected to the world, a relationship that requires the most mobility, not immobility. In this view, God is portrayed as a triune relationship-oriented truth, which seeks romantic relationships with human beings and thereby grants them true freedom. Finally, since open theists believe that theology should be understood by the people of the present age, a better explanation of theology depends on reliance on modern philosophy and its effects. In modern philosophy, method and methodology have become very important. In general, methodology is the knowledge that recognizes “how to go” and the fundamental methodology reveals the hidden principles of each theory and creates the basis for its basic critique. Of course, the purpose of this article is specifically to examine the “basics” of Pinnacle’s method, not his “method.” In fact, the report presented by his method is a platform for examining the basics. From the author’s point of view, most of the mistakes that have been made in traditional theology are also reflected in Open Theism; leading in another way! That is to say, most of the objections that Pinnock made to traditional theologians also apply to him. For example, why is it bad to be influenced by Greek philosophy, but Open Theism’s claims can be influenced by modern philosophy? Do ancient philosophy and modern philosophy have precise and acceptable boundaries at all? On what basis do open theists claim that modern philosophy is more acceptable to modern people than ancient philosophy? Can mere simultaneity justify it? If we take as a basis the claim of open theists – that every thought comes “from somewhere” and that no thought is pristine – the encounter of open theists with the text of the Bible is also done with the presuppositions of modern philosophy, and their pivotal mindset has influenced their understanding of the Bible. How can one be sure that the path taken by theology is more correct than the path taken by its predecessors? Since a better understanding of each theory is gained by reflecting on its foundations, in this article we intend to examine the methodological foundations of Open Theism by looking at the book Most Moved Mover. In general, from Pinnock’s point of view, the method of open theism can be based on the three main bases of the critical study of the interpretation of traditional theologians, return to the Bible and overcoming Hellenism, and attention to modern philosophy, which we will describe and critique. (shrink)

The study contributes to building an understanding of the impact of political forces on the information environment of listed firms in a developing economy. Specifically, it investigates the tensions between politico-institutional factors and accounting regulation on the prolonged and incomplete implementation of the International Financial Reporting Standards in Bangladesh from 1998 to 2010. Two phases of interviews were conducted in 2010–2011 and IFRS-related enforcement documents from 1998 to 2010 were evaluated. The study contributes that IFRSs are being diffused to developing (...) countries like Bangladesh, but they invariably interact with local institutions, with variable outcomes. Coercive, normative and mimetic isomorphisms are low in Bangladesh. Notably, political forces have been undermining mimetic isomorphism because of the high level of government intervention and the high level of political lobbying. Political institutional pressures stand in the way of mimetic isomorphism and constitute negative forces that add further tension to accounting regulation in Bangladesh. Regarding the low level of normative isomorphism, there is evidence of a ‘blame culture’, with state institutions and professional accountancy institutions in the country blaming each other for the poor progress in IFRS implementation. Although the study focuses on Bangladesh, its results have implications for international policy makers, as well as the governments and regulators of other developing economies facing similar challenges in implementing IFRS. (shrink)

Assuming the existence of suitable large cardinals, we show it is consistent that the Provability logic $\mathbf {GL}$ is complete with respect to the filter sequence of normal measures. This result answers a question of Andreas Blass from 1990 and a related question of Beklemishev and Joosten.

RésuméSelon Avicenne, certains objets des mathématiques existent et d'autres non. Chaque objet mathématique existant est un attribut connotationnel non sensible d'un objet physique et peut être perçu par la faculté d'estimation. Les objets mathématiques non existants peuvent être représentés et perçus par la faculté d'imagination en séparant et en combinant des parties d'images d'objets mathématiques existants qui sont précédemment perçues par estimation. Dans tous les cas, même les objets mathématiques non existants doivent être considérés comme des propriétés d'entités matérielles. Ils (...) ne peuvent jamais être saisis comme des entités totalement immatérielles. Avicenne pense que nous ne pouvons saisir aucun concept mathématique à moins d'avoir au préalable des expériences perceptives spécifiques. Ce n'est que par l'opération non éliminable et irremplaçable des facultés d'estimation et d'imagination sur certaines données sensibles que nous pouvons saisir les concepts mathématiques. Cela montre qu'Avicenne approuve une sorte d'empirisme conceptuel sur les mathématiques. (shrink)

This article explores the impact of an Increase in the average Number of Authors per Publication on known ethical issues of authorship. For this purpose, the ten most common ethical issues associated with scholarly authorship are used to set up a taxonomy of existing issues and raise awareness among the community to take precautionary measures and adopt best practices to minimize the negative impact of INAP. We confirm that intense international, interdisciplinary and complex collaborations are necessary, and INAP is an (...) expression of this trend. However, perverse incentives aimed to increase institutional and personal publication counts and egregious instances of guest or honorary authorship are problematic. We argue that whether INAP is due to increased complexity and scale of science, perverse incentives or undeserved authorship, it could negatively affect known ethical issues of authorship at some level. In the long run, INAP depreciates the value of authorship status and may disproportionately impact junior researchers and those who contribute to technical and routine tasks. We provide two suggestions that could reduce the long-term impact of INAP on the reward system of science. First, we suggest further refinement of the CRediT taxonomy including better integration into current systems of attribution and acknowledgement, and better harmony with major authorship guidelines such as those suggested by the ICMJE. Second, we propose adjustments to the academic recognition and promotion systems at an institutional level as well as the introduction of best practices. (shrink)

INTRODUCTION: BUILDING DEMOCRATIC STATES ON NATIONAL DIVERSITY Mohammad-Saïd Darviche & William Genieys Juan J. Linz is one of the most famous scholars in ...

This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...) (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed. (shrink)

A bounded monotone sequence of reals without a limit is called a Specker sequence. In Russian constructive analysis, Church's Thesis permits the existence of a Specker sequence. In intuitionistic mathematics, Brouwer's Continuity Principle implies it is false that every bounded monotone sequence of real numbers has a limit. We claim that the existence of Specker sequences crucially depends on the properties of intuitionistic decidable sets. We propose a schema about intuitionistic decidability that asserts “there exists an intuitionistic enumerable set that (...) is not intuitionistic decidable” and show that the existence of a Specker sequence is equivalent to ED. We show that ED is consistent with some certain well known axioms of intuitionistic analysis as Weak Continuity Principle, bar induction, and Kripke Schema. Thus, the assumption of the existence of a Specker sequence is conceivable in intuitionistic analysis. We will also introduce the notion of double Specker sequence and study the existence of them. (shrink)

A generic extension of the constructible universe by reals is defined, in which the union of ‐classes of x and y is a lightface set, but neither of these two ‐classes is separately ordinal‐definable.