This study of internal auditors and auditees, who engage in both financial and operational internal audits in Israel, extends theory and research on internal audits in organizational units. It develops and tests a model that examines the role of top management and internal auditors in facilitating learning from internal audits and driving perceived performance improvement. We argue that support from the top management for the internal audit as well as the auditor’s capacity facilitate learning from audits and help audited units (...) to improve ethicality, efficiency, and effectiveness in organizations. The results of time-lagged survey data provide general support for the hypothesized indirect relationships between auditor capacity, auditor–auditee relational exchanges, learning from audits, and three different perceived performance measures: ethical behavior, efficiency, and effectiveness. We discuss the implications for research on internal audits, proactive learning, ethics, and performance improvement of organizational units in the public sector. (shrink)

In the formation of the acquis of the science of fiqh, many scientific figures have been associated with the methods of the Imams of the sect and their views, which are passed on to the next generations. In the history of the Ḥanafī mad̲h̲hab, there are many scholars whose works, views or just their names have survived. The views of the scholars who are at the forefront of this work can be accessed through their works. The opinions of some scholars (...) who did not have works, or whose works have not survived, can be found in the jurisprudential corpus of other scholars. Unfortunately, there are many scholars whose works and opinions have not survived, and only their names are mentioned. This study focuses on the Ḥanafī jurist al-Baqqālī (d. 452/1060), whose scholarly personality, position in jurisprudence and works have not survived to the present day, although his name is mentioned in fiqh literature. The article analyses various sources and evidence for the identification of al-Baqqālī. The main argument of the article was clarified by examining fiqh books, which are among the authoritative sources of the Ḥanafī fiqh corpus, rather than works of ṭabaḳat, and by scanning digital resources. The determination and presentation of the scholarly personality of al-Baqqālī and his jurisprudential views are the distinctive feature of this article. Baqqālī was recognised as an influential jurist within the Ḥanafī fiqh tradition and was considered one of the mashāʼịḵẖ (eminent jurists). However, detailed information about him could not be found. However, considering the available evidence, it is proven that al-Baqqālī, who stands out with the attribution of al-Baqqālī, is not al-Baqqālī whose views are consulted in the Ḥanafī mad̲h̲hab and among the possibilities that arise, the views that predominate in the identification of al-Baqqālī's identity are given. For this reason, it is emphasised that Baqqālī is a figure that requires further research and study. It is emphasised that this article can contribute to the understanding of the Ḥanafī fiqh tradition. Baqqālī's jurisprudential views on some matters of worship and transaction reflect important debates. Although al-Baqqālī adhered to the basic principles of the Ḥanafī mad̲h̲hab, he occasionally developed original ijtihād against the general views of the imams or the mad̲h̲hab. Baqqālī's original jurisprudence and jurisprudential views occupy an important place in the sect's literature. He was particularly influential in matters of fatwa and left his views to later jurists. Such a study aims to solve a scholarly problem in the fields of the history of science and the history of fiqh. Clarifying the identities and specialisms of those involved can help to ensure historical and scientific clarity. The purpose of this article is to contribute to the accumulation of historical and scientific knowledge by seeking to learn more about this issue and to reduce uncertainties. (shrink)

The relationship between the eternity of the divine attributes and the origination of the universe (ḥudūth al-‘ālam), fate, and human freedom is among the most important problems of Kalām. This study deals with this problem by examining the connection of the kalāmī view of the origination of the world with God’s attributes in general and His eternal knowledge in particular. In this connection, it also revisits the issue of human free will. One of the main arguments of this paper is (...) that the difficulties in the explanation of the relationship between God and the universe lies on the misapprehension of the term eternity. The difficulties in the explanation of the divine attributes and their relation to the universe revolve primarily around the conception of eternity understood as the infinite succession of moments in time or as something before the beginning of time. On the other hand, if eternity is understood as an attribute peculiar to God only, which also embraces all the temporal extensions as a succession in it, we may provide some explanations regarding God’s attributes and their relation to the universe. Within this direction, some intellectual developments in the 20th century such as the theory of relativity and quantum physics have enabled us to posit a better concept of eternity that seems to be promising in the explanation of the abovementioned problems. (shrink)

Aristotle grants perceptible qualities the power to generate sense perception in animals. But it is unclear whether, for him, these qualities can produce any effect other than perception. In this paper I address this issue through a novel approach. To show that they can produce non-perceptual effects, I explore contexts in his extant works where qualities appear to do causal work in nature without leading to perception in animals. This inquiry aims to demonstrate that Aristotle’s realism about qualities survives a (...) potential threat posed by views that dispute the qualities’ causal efficacy outside perception. (shrink)

The thesis that the two-valued system of classical logic is insufficient to explanation the various intermediate situations in the entity, has led to the development of many-valued and fuzzy logic systems. These systems suggest that this limitation is incorrect. They oppose the law of excluded middle (tertium non datur) which is one of the basic principles of classical logic, and even principle of non-contradiction and argue that is not an obstacle for things both to exist and to not exist at (...) the same time. However, contrary to these claims, there is no inadequacy in the two-valued system of classical logic in explanation the intermediate situations in existence. The law of exclusion and the intermediate situations in the external world are separate things. The law of excluded middle has been inevitably accepted by other logic systems which are considered to reject this principle. The many-valued and the fuzzy logic systems do not transcend the classical logic. Misconceptions from incomplete information and incomplete research are effective in these criticisms. In addition, it is also effective to move the discussion about the intellectual conception (tasawwur) into the field of judgmental assent (tasdiq) and confusion of the mawhum (imaginable) with the ma‘kûl (intellegible). (shrink)

The focus is on the meaning of ὑπόϑεσις in Irenaeus of Lyons’ Adversus haereses. Our case is to argue that two different elements converge in ὑπόϑεσις or its translations in the Latin version of AH. The first stems from the Greek literary field, in which ὑπόϑεσις means the “subject” or “plot” of a dramatic or poetic composition. The second is related to the philosophical meaning of ὑπόϑεσις as “that which is placed under” or “foundation”. On the one hand, Irenaeus uses (...) ὑπόϑεσις theologically to express the plot of the historia salutis, so that the term can be understood as teaching or doctrine. On the other hand, this ὑπόϑεσις is at the same time a regula, the normative foundation of all the elements that take part in God’s economy of salvation. (shrink)

This study aimed at investigating the role of electronic portfolios in fostering pre?service teachers? reflective thinking. The research was conducted with pre?service English language teachers enrolled in a practicum course in an undergraduate teacher education programme in Turkey. The data were collected through e?portfolios and interviews. The findings revealed that e?portfolios gave participants a sense of ownership, fostered reflecting thinking, supported collaboration and allowed them to make connections between theory and practice. With the on?going nature of the e?portfolio, participants had (...) the chance of developing and reviewing their portfolio artefacts whenever and wherever they wanted. Therefore, electronic portfolios allowed teacher candidates to reflect more on their own work and thus engage in on?going professional development. (shrink)

Faith is the highest truth that ensures the happiness and salvation of man in the world and in the Hereafter. But the essence of superstitious is invalid and wrong. The realization of this happiness and salvation is possible by having a true faith. Another consequence of the true faith is the ability to recognize that this belief is right. Believing in true faith, ensures rightness and makes possible to prove and disclose this truth. It is important to have true faith (...) and accurate affirmation. This certainty requires certain criteria for accuracy and precision. In addition, this situation involves advocating the faith and delivering it to other people. This is closely related to the recognition and proof of these truths. It also makes it necessary to explore the distinction between presumption and believing as well as knowledge and ignorance. It requires examination of the concepts of certainty, doubt, evidence, persuasion and proof and what they have implied in terms of faith. The examination of the proofs of faith in terms of persuasion and proof also increases the understanding of the certainty of a belief. (shrink)

It is shown constructively that a strongly extensional function of bounded variation on an interval is regulated, in a sequential sense that is classically equivalent to the usual one.

It is shown constructively that a strongly extensional function of bounded variation on an interval is regulated, in a sequential sense that is classically equivalent to the usual one.

It is shown that in any model of constructive mathematics in which a certain omniscience principle is false, for strongly extensional functions on an interval the distinction between sequentially continuous and regulated disappears. It follows, without the use of Markov's Principle, that any recursive function of bounded variation on a bounded closed interval is recursively sequentially continuous.

Although education means evolving or transforming, every individual is the subject of education between the first breath and the last. The individual's relationship with the objects of existence, combined with his uniqueness, constitutes the subject of education on the time-space plane. The individual's relationship with himself and his environment can be associated with education. Since Sufi education adopts a disciplinary structure that aims to enable the individual to know himself first, the individual acquires knowledge from his Lord in his essence (...) and from the elements that teach him in his environment. Depending on the principle of obtaining knowledge from the closest, the individual obtains the educational activity starting from family members based on the principle of trust. Public institutions implementing curricula have also been other structures that nurture the individual. Due to the nature of education, different applications have emerged over time. As a matter of fact, the learner-teacher relationship has been an obstacle to spatial and temporal unity in the course of life, and as a result of this situation, the concept of distance education has emerged. While the letter tradition used in Sufi education, which is a method of distance education, has been practiced for centuries, the modern world met this concept as an educational method only in the 18th century through correspondence. The concept of distance education, which has taken on much newer forms with today's information technologies, will ultimately continue to support the human relationship with knowledge. In this study, it has been tried to understand the common points, characteristics and contributions to education of distance education, which is one of the educational practices in the historical process, and the letter tradition, which is a method of Sufi education.Individualization of education by taking into account the individual characteristics of each of the students, who constitute the focal point of education, is one of the indispensable elements of Sufi education. The murshid, who gets to know his disciple closely during the training process, sees his disciple's strengths and weaknesses, his character structure and his potential that he can maximize with training. The application of education on an individual basis offers an opportunity to maximize the gains in distance education as in Sufi education. The adoption of the principle of gradualism in educational programs and processes is another of the foundations on which Sufi education is based. According to this principle, education has a gradual structure, and this structure can be envisioned as multiple layers that constitute the basis of each other. In the journey of blending the education system and reaching the ideal form over the centuries, distance education systems have also been able to find a field of action in line with this principle. On the other hand, when we look at another characteristic of Sufi education, we encounter a structured and predetermined framework in education. The processes in education in which objectives, boundaries, expectations and achievements are structured and activities are expected to be carried out within a certain program are also predictable for distance education. It is seen that the teacher-student relationship in Sufi education is far from a formal structure and contains the warmth of the education that takes place in the family in the first years of education. Considering how important the first years of education are in terms of leaving a mark and permanence, it is quite remarkable that this principle comes to life in Sufi education platforms, which can also be considered as a prophetic method, by returning to this subjective structure in education.Today, it has become easier for individuals to structure themselves in the areas they need through distance education, and the educational processes that were carried out through correspondence in the past as a necessity for the health and survival of Sufi education have turned into a preference or alternative rather than an obligation. In this study, the aspects and common denominators of Sufi education, which is a Prophetic method, and the tradition of correspondence, which can contribute to distance education and set an example, have been evaluated together with the characteristics of Sufi education. In the study, firstly, the tradition of letter correspondence as a method of Sufi education is examined historically and educationally, and then distance education, which is seen as an outcome of the modern education system, is evaluated conceptually and historically. In the last part of the study, the common denominators of the letter tradition and distance education practice in Sufi education have been tried to be unearthed on the basis of Sufi education methods. (shrink)

Purpose: This systematic review aimed to analyze the impact that the COVID-19 lockdown had on the amount of physical activity performed by university students.Materials and Methods: A systematic electronic search for studies providing information regarding physical activity levels pre and during COVID-19 pandemic in university students was performed up to 20th October 2020 in the databases Cochrane Library, PubMed, SPORTDiscus, and Web of Science. The risk of bias of external validity quality of included studies was assessed by means of those (...) the Newcastle-Ottawa Scale. The quality of the evidence for main outcomes was graded using the Grading of Recommendations Assessment, Development and Evaluation approach.Results and Conclusions: A total of 10 studies were selected. Physical activity levels were assessed by means of questionnaires and accelerometer. Risk of bias was regarded as low and high in six and four investigations, respectively. The quality of evidence was downgraded to low. A significant reduction of physical activity levels were observed in 9 studies. Compared to pre-lockdown values, five studies showed a reduction of light/mild physical activity between 32.5 and 365.5%, while seven studies revealed a reduction of high/vigorous physical activity between 2.9 and 52.8%. Walking, moderate, vigorous, and total physical activity levels have been reduced during the COVID-19 pandemic confinements in university students of different countries. Despite of the reductions, those who met the current minimum PA recommendations before the lockdown generally met the recommendations also during the confinements. (shrink)

It is a matter of fact that Europe is facing more and more crucial challenges regarding health and social care due to the demographic change and the current economic context. The recent COVID-19 pandemic has stressed this situation even further, thus highlighting the need for taking action. Active and Assisted Living technologies come as a viable approach to help facing these challenges, thanks to the high potential they have in enabling remote care and support. Broadly speaking, AAL can be referred (...) to as the use of innovative and advanced Information and Communication Technologies to create supportive, inclusive and empowering applications and environments that enable older, impaired or frail people to live independently and stay active longer in society. AAL capitalizes on the growing pervasiveness and effectiveness of sensing and computing facilities to supply the persons in need with smart assistance, by responding to their necessities of autonomy, independence, comfort, security and safety. The application scenarios addressed by AAL are complex, due to the inherent heterogeneity of the end-user population, their living arrangements, and their physical conditions or impairment. Despite aiming at diverse goals, AAL systems should share some common characteristics. They are designed to provide support in daily life in an invisible, unobtrusive and user-friendly manner. Moreover, they are conceived to be intelligent, to be able to learn and adapt to the requirements and requests of the assisted people, and to synchronise with their specific needs. Nevertheless, to ensure the uptake of AAL in society, potential users must be willing to use AAL applications and to integrate them in their daily environments and lives. In this respect, video- and audio-based AAL applications have several advantages, in terms of unobtrusiveness and information richness. Indeed, cameras and microphones are far less obtrusive with respect to the hindrance other wearable sensors may cause to one’s activities. In addition, a single camera placed in a room can record most of the activities performed in the room, thus replacing many other non-visual sensors. Currently, video-based applications are effective in recognising and monitoring the activities, the movements, and the overall conditions of the assisted individuals as well as to assess their vital parameters. Similarly, audio sensors have the potential to become one of the most important modalities for interaction with AAL systems, as they can have a large range of sensing, do not require physical presence at a particular location and are physically intangible. Moreover, relevant information about individuals’ activities and health status can derive from processing audio signals. Nevertheless, as the other side of the coin, cameras and microphones are often perceived as the most intrusive technologies from the viewpoint of the privacy of the monitored individuals. This is due to the richness of the information these technologies convey and the intimate setting where they may be deployed. Solutions able to ensure privacy preservation by context and by design, as well as to ensure high legal and ethical standards are in high demand. After the review of the current state of play and the discussion in GoodBrother, we may claim that the first solutions in this direction are starting to appear in the literature. A multidisciplinary debate among experts and stakeholders is paving the way towards AAL ensuring ergonomics, usability, acceptance and privacy preservation. The DIANA, PAAL, and VisuAAL projects are examples of this fresh approach. This report provides the reader with a review of the most recent advances in audio- and video-based monitoring technologies for AAL. It has been drafted as a collective effort of WG3 to supply an introduction to AAL, its evolution over time and its main functional and technological underpinnings. In this respect, the report contributes to the field with the outline of a new generation of ethical-aware AAL technologies and a proposal for a novel comprehensive taxonomy of AAL systems and applications. Moreover, the report allows non-technical readers to gather an overview of the main components of an AAL system and how these function and interact with the end-users. The report illustrates the state of the art of the most successful AAL applications and functions based on audio and video data, namely lifelogging and self-monitoring, remote monitoring of vital signs, emotional state recognition, food intake monitoring, activity and behaviour recognition, activity and personal assistance, gesture recognition, fall detection and prevention, mobility assessment and frailty recognition, and cognitive and motor rehabilitation. For these application scenarios, the report illustrates the state of play in terms of scientific advances, available products and research project. The open challenges are also highlighted. The report ends with an overview of the challenges, the hindrances and the opportunities posed by the uptake in real world settings of AAL technologies. In this respect, the report illustrates the current procedural and technological approaches to cope with acceptability, usability and trust in the AAL technology, by surveying strategies and approaches to co-design, to privacy preservation in video and audio data, to transparency and explainability in data processing, and to data transmission and communication. User acceptance and ethical considerations are also debated. Finally, the potentials coming from the silver economy are overviewed. (shrink)

Bidirectional deep brain stimulation (DBS) platforms have enabled a surge in hours of recordings in naturalistic environments, allowing further insight into neurological and psychiatric disease states. However, high amplitude, high frequency stimulation generates artifacts that contaminate neural signals and hinder our ability to interpret the data. This is especially true in psychiatric disorders, for which high amplitude stimulation is commonly applied to deep brain structures where the native neural activity is miniscule in comparison. Here, we characterized artifact sources in recordings (...) from a bidirectional DBS platform, the Medtronic Summit RC + S, with the goal of optimizing recording configurations to improve signal to noise ratio (SNR). Data were collected from three subjects in a clinical trial of DBS for obsessive-compulsive disorder. Stimulation was provided bilaterally to the ventral capsule/ventral striatum (VC/VS) using two independent implantable neurostimulators. We first manipulated DBS amplitude within safe limits (2–5.3 mA) to characterize the impact of stimulation artifacts on neural recordings. We found that high amplitude stimulation produces slew overflow, defined as exceeding the rate of change that the analog to digital converter can accurately measure. Overflow led to expanded spectral distortion of the stimulation artifact, with a six fold increase in the bandwidth of the 150.6 Hz stimulation artifact from 147–153 to 140–180 Hz. By increasing sense blank values during high amplitude stimulation, we reduced overflow by as much as 30% and improved artifact distortion, reducing the bandwidth from 140–180 Hz artifact to 147–153 Hz. We also identified artifacts that shifted in frequency through modulation of telemetry parameters. We found that telemetry ratio changes led to predictable shifts in the center-frequencies of the associated artifacts, allowing us to proactively shift the artifacts outside of our frequency range of interest. Overall, the artifact characterization methods and results described here enable increased data interpretability and unconstrained biomarker exploration using data collected from bidirectional DBS devices. (shrink)