McNair (1991) discusses the "proper compromises" made by junior auditors in large public accounting firms by arguing that the conflict between high-quality and low-cost auditing leads to "ethically ambivalent" behavior. Specifically, McNair provides evidence that success during the early stages of a public accounting career requires auditors to complete quality audits in an unreasonably short period of time. Completing quality audits within insufficient time constraints puts junior auditors in the following dilemma: report time truthfully and fail versus (...) underreport time and succeed. We reevaluate this conflict approximately one decade after McNair''s study and provide evidence that pressures toward "ethical ambivalence" have been reduced in public accounting firms. (shrink)

Many months have passed since the first case of COVID-19 contagion was declared in Chile, in March 2020, and we started June with an official underreporting of more than a thousand deaths (Minay, 2020), all of which triggered serious questions due to lack of transparency (Sepúlveda, 2020) and even the change regarding the authority of the healthcare ministry. In this framework, the government’s call to confinement and stay in our homes, in our long and narrow territory, made visible the radic...

The present study scrutinizes the role of societal culture in cases of sexual violence in Greek sport, as presented in the media after a two times Olympic medalist of Greece fired up the “‘me too’ Movement” in the country. Specifically, data for this study consisted of 36 media articles, reporting multiple cases of sexual abuse and harassment in Greek sport and were published between January 2021 and January 2022. We drew on the cultural praxis heuristic to explore how the cultural (...) setting operates as an underlying factor in priming athletes for harassment and abuse and in oppressing them into not speaking up. Our thematic analysis of media data revealed two overarching themes, namely, keeping the home intact and failed negotiations with power. Based on these findings, we discuss how subtle manifestations of patriarchy and collectivism perpetuate sexualized violence in Greek sport as they promote a climate of silence, prevent safeguarding, maintain underreporting of sexual violence, and delayed the arrival of the #metoo. We conclude that under the current circumstances, change seems to be a threat to all involved in Greek sport, yet for different reasons. For the coaches, sport officials, stakeholders, state system, change would require them to relinquish male powers and authority, find new meaning of what it means to be and do as a man, and allow women to be seen as counterparts. For the female athletes-survivors, it would require them to prioritize the self and their self-care and let go of the in-group loyalty and subordination learned and exhibited from infancy. We also contend that mere translations of international and regional safeguarding guidelines and toolkits cannot foster awareness raising, nor the implementation of measures within cultural settings that divert from the Global North. If we care to combat the universal phenomenon of sexualized violence in sport, a glocal approach is needed, where local socio-cultural factors are acknowledged, their role is addressed, and violence is understood within its context. (shrink)

Based on the data of Chinese industrial enterprises from 2004 to 2009, a fixed-effect model is adopted in this paper to analyze the effect and the mechanism of the enterprises using the Internet on tax avoidance. The result shows that using the Internet will produce the peer effect, which enables enterprises to learn tax avoidance strategies on the Internet and makes the degree of tax avoidance between enterprises and other enterprises in the same industry converge. At the same time, (...) using the Internet has a network effect, and the more the enterprises access the Internet, the higher the degree of tax avoidance for enterprises is. In addition, the effect of the Internet on tax avoidance is influenced by the intensity of tax collection and the nature of enterprises. With a further examination, it has been found that enterprises not only acquire the two tax avoidance strategies of underreporting profits and underpaying taxes through the Internet but also master the planning strategy. (shrink)

A perspective is provided on how to move beyond postmodernism while struggling to do philosophy in the twenty-first century. The ontological structures of time, history, and mathematics are analyzed from the vantagepoint of the Heideggerian theory of nonspatial Fold.

Existing discussions about automated decision-making focus primarily on its inputs and outputs, raising questions about data collection and privacy on one hand and accuracy and fairness on the other. Less attention has been devoted to critically examining the temporality of decision-making processes—the speed at which automated decisions are reached. In this paper, I identify four dimensions of algorithmic speed that merit closer analysis. Duration (how much time it takes to reach a judgment), timing (when automated systems intervene in the (...) activity being evaluated), frequency (how often evaluations are performed), and lived time (the human experience of algorithmic speed) are interrelated, but distinct, features of automated decision-making. Choices about the temporal structure of automated decision-making systems have normative implications, which I describe in terms of "disruption," "displacement," "re-calibration," and "temporal fairness," with values such as accuracy, fairness, accountability, and legitimacy hanging in the balance. As computational tools are increasingly tasked with making judgments about human activities and practices, the designers of decision-making systems will have to reckon, I argue, with when—and how fast—judgments ought to be rendered. Though computers are capable of reaching decisions at incredible speeds, failing to account for the temporality of automated decision-making risks misapprehending the costs and benefits automation promises. (shrink)

Quantum Theory, similar to Relativity Theory, requires a new concept of space-time, imposed by a universal constant. While velocity of lightcnot being infinite calls for a redefinition of space-time on large and cosmological scales, quantization of action in terms of a finite, i.e. non vanishing, universal constanthrequires a redefinition of space-time on very small scales. Most importantly, the classical notion of “time”, as one common continuous time variable and nature evolving continuously “in time”, has (...) to be replaced by an infinite manifold of transition rates for discontinuous quantum transitions. The fundamental laws of quantum physics, commutation relations and quantum equations of motion, resulted from Max Born’s recognition of the basic principle of quantum physics:To each change in nature corresponds an integer number of quanta of action. Action variables may only change by integer values ofh, requiring all other physical quantities to change by discrete steps, “quantum jumps”. The mathematical implementation of this principle led to commutation relations and quantum equations of motion. The notion of “point” in space-time looses its physical significance; quantum uncertainties of time, position, just as any other physical quantity, are necessary consequences of quantization of action. (shrink)

Nearly all listeners consider the subjective aspects of music, such as its emotional tone, to have primary importance. But contemporary philosophers often downplay, ignore, or even deny such aspects of experience. Moreover, traditional philosophies of music try to decontextualize it. Using music as an example, this paper explores the structure of qualitative experience, demonstrating that it is multi-layer emergent, non-compositional, enacted, and situation dependent, among other non-Cartesian properties. Our explanations draw on recent work in cognitive science, including blending, image schemas, (...) and sensory memory, as well as on phenomenology. A hierarchical structure transformation based complexity theory is applied to obtain a non-linear dynamical systems explanation of qualia and emotion that respects phenomenological insights about time, including retention and protention. The complexity measure provides both a metric structure and a potential function, on spaces of pieces that are constructed using given elements and transformations, with weights that reflect their cognitive difficulty. However, the approach is not reductionist; using improvisation and the evolution of musical notation as data, we argue that situatedness, especially enactment and social context, are key aspects of musical consciousness. (shrink)

A major aim of the present study was to examine the relationship between time perspective, i.e., habitual ways of relating to the past, present, and future, and sleep quality. A second aim was to test a model by which the expected negative relationship between deviation from a balanced time perspective, a measure taking temporal biases across all three time frames into account, and life satisfaction was mediated by poor sleep quality. To these ends, a sample of young (...) adults completed a version of the Zimbardo Time Perspective Inventory, Pittsburg Sleep Quality Index, and the Satisfaction with Life Scale. A measure of chronotype was in addition included for control purposes. Bivariate analyses revealed that the S-ZTPI subscales Past Negative, Future Negative and Present Fatalistic were associated with poorer sleep quality, with significant associations in the opposite direction for Past Positive and Future Positive. However, DBTP was the strongest predictor of sleep quality, suggesting that time perspective biases have an additive effect on sleep quality. Regression analyses with PSQI as the dependent variable and all six ZTPI subscales as the predictors indicated that time perspective accounted for about 20% of the variance in sleep quality, with Past Negative, Past Positive, and Future Negative as the unique predictors. The results additionally confirmed a strong relationship between DBTP and life satisfaction. Finally, data were consistent with the hypothesis that the association of DBTP and life satisfaction is mediated, in part, by sleep quality. Taken together, the results confirmed a substantial link between time perspective sleep-related problems, factors that may have a negative impact on life satisfaction. (shrink)

With the innovation of computer, virtual clothing has also emerged. This research mainly discusses the real-time animation complex of interactive clothing design based on computer simulation. In the process of realizing virtual clothing, the sample interpolation synthesis method is used, and the human body sample library is constructed using the above two methods first, and then, the human body model is obtained by interpolation calculation according to the personalized parameters. Building a clothing model is particularly important for the effect (...) of trying on. The clothing that needs to be displayed can be scanned and then input into the computer to build the model. The model can be directly built in 3DMAX and other software and then its surface texture can be mapped, or the clothing model can be directly built. The 3D model in the 3ds file is loaded by the loop body nested switch branch selection structure. Correspondingly, the write-back operation of 3ds files is similar. Just follow the general structure of the 3ds file and write the root block, version information block, edit information block, key frame information block, etc. to a brand new file in sequence. The main reason for this article to perform the 3ds file write-back operation is that, after the clothing model is dynamically simulated through the dynamic principle, the deformed key animation frame needs to be saved as a 3ds file so that it can be further imported into the 3DSMAX software and generated by the renderer, form high-quality picture information, and finally get high-definition animation video. In the CPU-GPU hybrid method, modules such as force calculation, collision processing, and position update use the GPU method, while overstretching is processed by the CPU method, making the overall performance 10 times higher than the pure CPU method. This research helps to promote the development of 3D virtual clothing design. (shrink)

The papers in this volume reflect much of the current unease of a world that perceives itself once more at the edge of chaos. The authors present different vistas of that experience and their inherent dialectic, expressed in numerous and ceaseless conflicts between ordering and disordering processes. They can be read as comments on the ongoing processes that lead toward greater complexity.

Most research on metaphors that construe time as motion (motion metaphors of time) has focused on the question of whether it is the times or the person experiencing them (ego) that moves. This paper focuses on the equally important distinction between metaphors that locate times relative to ego (the ego-based metaphors Moving Ego and Moving Time) and a metaphor that locates times relative to other times (sequence is relative position on a path). Rather than a single abstract (...) target domain TIME, these two kinds of temporal metaphor metaphorize different kinds of temporal concept—perspective-specific vs. perspective-neutral temporal concepts. Recognition of this distinction enhances the explanatory potential of conceptual metaphor theory (Lakoff and Johnson 1980). An example involves the interaction of deixis and the temporal reference crosslinguistically of vocabulary with the spatial meanings in-front and behind. More generally, this approach refines our ability to describe the temporal concepts involved in motion metaphors of time. Such temporal concepts are present not only in the target domains, but also in the source domains of motion metaphors of time, where we find space-to-time metonymy, which may play a role in motivating the metaphors. In order to distinguish such metonymy from metaphor, we need to characterize metaphor as a mapping across frames rather than domains. (shrink)

Time passed after the commission of a wrong can affect how we respond to its agent now. Specifically it can introduce certain forms of complexity or ambivalence into our blaming responses. This paper considers how and why time might matter in this way. I illustrate the phenomenon by looking at a recent real-life example, surveying some responses to the case and identifying the relevant forms of ambivalence. I then consider a recent account of blameworthiness and its development over (...) time that purports to account for this ambivalence. Blameworthiness, on this account, consists in a psychological flaw; time matters because it brings the possibility of change in the agent, and ambivalence arises because it is hard to know to the extent of such change. This account, I argue, mischaracterises responses to the case and misidentifies the source of their ambivalence. Drawing on recent work in the philosophy of emotion, I sketch an alternative approach. Our responses, I suggest, make sense within processes through which we address wrongdoing. Time matters because these processes take time and because time’s having passed raises the question whether and how the wrong has been addressed. Unaddressed wrongs can elicit ambivalence of a specific form. (shrink)

I present a novel view on the nature of time: primitivism. This view is the conjunction of two theses: that presence is concreteness and that the present changes, where change is a fundamental process that cannot be analyzed. After explaining this view in-depth, I look at how it explains the flow of time and solves many puzzles, for example, McTaggart’s famous paradox about the unreality of time.

This book is a treatise on time and on background independence in physics. It first considers how time is conceived of in each accepted paradigm of physics: Newtonian, special relativity, quantum mechanics (QM) and general relativity (GR). Substantial differences are moreover uncovered between what is meant by time in QM and in GR. These differences jointly source the Problem of Time: Nine interlinked facets which arise upon attempting concurrent treatment of the QM and GR paradigms, as (...) is required in particular for a background independent theory of quantum gravity. A sizeable proportion of current quantum gravity programs - e.g. geometrodynamical and loop quantum gravity approaches to quantum GR, quantum cosmology, supergravity and M-theory - are background independent in this sense. This book's foundational topic is thus furthermore of practical relevance in the ongoing development of quantum gravity programs. This book shows moreover that eight of the nine facets of the Problem of Time already occur upon entertaining background independence in classical (rather than quantum) physics. By this development, and interpreting shape theory as modelling background independence, this book further establishes background independence as a field of study. Background independent mechanics, as well as minisuperspace (spatially homogeneous) models of GR and perturbations thereabout are used to illustrate these points. As hitherto formulated, the different facets of the Problem of Time greatly interfere with each others' attempted resolutions. This book explains how, none the less, a local resolution of the Problem of Time can be arrived at after various reconceptualizations of the facets and reformulations of their mathematical implementation. Self-contained appendices on mathematical methods for basic and foundational quantum gravity are included. Finally, this book outlines how supergravity is refreshingly different from GR as a realization of background independence, and what background independence entails at the topological level and beyond. (shrink)

The temporality of intentions and actions in situations of social interaction can sometimes be paradoxical. I argue that in these situations it may sometimes be possible to conceive of individual acts that can, in a strong sense, be intended retroactively. This could happen when the relational patterns in social interaction literally alter the virtual structure of a participant's past corporeal intentions resulting in an odd experience of having intended something all along without knowing it. I propose that this possibility should (...) be interpreted as more than just a narrowly epistemic phenomenon. Examining this claim involves clarifying the enactive perspective on intentionality, which I do here. The enactive approach rejects the model of a causal relation between intention and action for one of an intrinsic qualitative relation between the two as facets of sense-making. I develop this idea and compare it with Merleau-Ponty's Fundierung model of the mutual relation between corporeal and reflexive intentionality to show that co-regulated moves/affections during social interaction may modulate both arcs of this relation, creating the possibility of a re-signification that alters not the actuality but the virtual tendencies that preceded the social act. (shrink)

An attempt to solve the collapse problem in the framework of a time-symmetric quantum formalism is reviewed. Although the proposal does not look very attractive, its concept - a world defined by two quantum states, one evolving forwards and one evolving backwards in time - is found to be useful in modifying the many-worlds picture of Everett’s theory.

Individuals often face administrative hurdles in attempting to access health care, public programmes, and other legal statuses and entitlements. These ordeals are the products, directly or indirectly, of institutional and policy design choices. I argue that evaluating whether such ordeals are justifiable or desirable instruments of social policy depends on assessing, beyond their targeting effects, the process-related burdens they impose on those attempting to navigate them and these burdens’ distributive effects. I here examine specifically how ordeals that levy time (...) costs reduce and constrain individuals’ free time, and how such time-cost ordeals may thereby create, deepen and compound disadvantages. (shrink)

One of the central debates in current analytic philosophy of time is whether time consists only of relations of simultaneity, earlier and later (B-relations), or whether it also consists of properties of futurity, presentness and pastness (A-properties). If time consists only of B-relations, then all temporal determinations are permanent; if at anyone time it is the case that birth is later than Homer's birth, then it is ever after the case that Dante's birth is later than (...) Homer's. The temporal position of Dante's birth vis a vis Homer's is permanently fixed. Moreover, if B-relations are the only temporal determinations possessed by events, then each event, regardless of when it occurs, is equally as real as each other event. Each event sustains B-relations to other events, and thus in respect of its temporal determinations is ontologically undistinguished from each other event. Why should Dante's birth be "more real" than Homer's just because it is later than it? But if time also consists of A-properties, then some events are ontologically distinguished by virtue of their temporal determinations; the events that are or exist in the tensed sense, the events that possess the A-property of present- ness, have a reality not possessed by other events. All other events are no longer (are past) or are not yet (are future), and in this respect are deprived of the being, the presentness, possessed by the events that are. The A-properties possessed by events are impermanent temporal determinations; if an event possesses a certain A-property at one time, then there is another time at which the event will not have that A-property but some other A-property instead. First an event is future, then it is present, and finally it is past. This shows that the issue between the defenders of the B-theory and the defenders of the A-theory is of fundamental ontological importance. But analytic philosophers discuss this issue ,almost exclusively in terms of the language we use to describe the temporal determinations of events. They engage in what Quine calls "semantic ascent", i.e., redirecting their concern from the "things themselves" to the words we use to describe things. Defenders of the A-theory argue that tensed sentences and their tokens, sentences containing tensed copulas like "is", "was" and "will be" and adverbs like "now" and "at present", are untranslatable or unanalyzable into tenseless sentences about B- related events, and therefore that the tensed copulas and ad- verbs refer to A-properties of events. Defenders of the B-theory argue that tensed sentences or their tokens are translatable or analyzable into tenseless sentences about B-related events, and hence that the tensed sentences or tokens refer only to B-related events. While this semantic ascent is not without its advantages, it seems to me that additional light can be thrown on this subject if it is approached from a nonlinguistic phenomenological perspective. This approach is all the more needed since this particular issue in the philosophy of time has not been explicitly addressed by any of the practitioners of "phenomenology" (in the wide sense), such as Husserl, Scheler, Heidegger, Sartre and Merleau-Ponty .Indeed, phenomenologists have generally seemed to be unaware of the debate between the A-theorists and B-theorists. This issue has been a concern exclusively of analytic philosophers (with the exception perhaps of the early 20th century British Idealist John McTaggart.) In this paper, I will point to a number of phenomenological facts that are pertinent to the debate. These facts all favor the A-theory. I shall make the case that the basic phenomenological truths about time simply cannot be accounted for by the B-theory . (shrink)