This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle, in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in (...) Indonesia. The results of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle :28–56, 2016; Smaili and Arroyo in J Bus Ethics, https://doi.org/10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. (shrink)

This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle (pressure or financial incentives, opportunity and rationalization), in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big (...) 4 and non-big 4 companies operating in Indonesia. The results of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle (Brown et al. in Account Public Interest 16(1):28–56, 2016; Smaili and Arroyo in J Bus Ethics, 10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. (shrink)

J.P. Moreland—Christian philosopher, theologian, and apologist—issues a call to recapture the drama and power of kingdom living—to cultivate a revolution of Evangelical life, spirituality, thought, and Spirit-led power. Drawing insights from the early church, he unpacks three essential ingredients of this revolution: Recovery of the Christian mind. Renovation of Christian spirituality. Restoration of the power of the Holy Spirit. Western society is in crisis: the result of our culture's embrace of naturalism and postmodernism, and a biblical worldview has been pushed (...) to the margins. Christians have been strongly influenced by these trends, with the result that their personal lives often reflect the surrounding culture more than the way of Christ, and the church's transforming influence on society has waned as a result. Kingdom Triangle is divided into two major sections: The first examines and provides a critique of secular worldviews and shows how they have ushered in the current societal crisis. The second lays out a strategy for the Christian community to regain the potency of kingdom life and influence in the world. Moreland believes that evangelical Christianity can mature and lead the surrounding society out of the meaningless morass it finds itself in with humility and vision. With clear insight, he puts the thoughtful Christian in a position to understand our current cultural struggle and to return to a responsible presentation of "the way of Christ" as not just a way of right living, but also a way of knowledge and meaningful life. (shrink)

A standard interpretation of Plato’s metaphysics holds that sensible particulars are images of Forms. Such particulars are fairly independent, like Aristotelian substances. I argue that this is incorrect: Platonic particulars are not Form images but aggregates of Form images, which are property-instances. Timaeus 49e-50a focuses on “this-suches” and even goes so far as to claim that they compose other things. I argue that Form images are this-suches, which are tropes. I also examine the geometrical account, showing that the geometrical constituents (...) of the elements are also Form images. Thus everything in the sensible world is composed of tropes. (shrink)

With the purpose to understand better the role of information not only in communication systems, but actually in our environmental reality, this paper presented the model of Universal Triangle of Reality, composed by Matter, Energy and Information, as fundamental constitutive components of this reality. Arguments coming from the field of physics, both at the cosmic and microparticles scale are presented, showing undoubtable conclusions that information is a fundamental component of reality in our material world. At the cosmic level, where (...) the unusual high concentration of mass in the black holes constitutes a special state of matter, suitable for analysis of their special properties, the problem of the conservation principle of information is discussed. At the quantum level, the special unusual characteristics derived from the non-localization principle are also highlighted, together with information-involved problems and solutions. The Universal Triangle of Reality in the living systems reveals the high role of the involved information, both as the informational common organization on the entire evolution scale, and as the info-dynamics processes inside of own structure and resulted from interaction with the environment. The relevant advances in the approaching and understanding of the functionality of the living systems from informational point of view are highlighted, showing the high contribution of information concepts in understanding/solving of various older/recent problems in philosophy, neuroscience/neurology/psychiatry, neuro-physics/neuropsychology/behavior sciences, geriatrics/gerontology, biology and life sciences. Keywords: information-matter-energy, universal triangle of reality in non-living and living systems, informational system of human body and living structures, neurosciences and life sciences. (shrink)

Higher education in general, and more specifically in the South African environment, is under pressure to transform. Although learning is often seen as the main focal point, the education process consists of three equally important pillars that form the triangle of effective education that fits within the intersection of the spheres of the community of inquiry framework. The basic pillars expand to student-centred teaching, blended learning and transformative assessment. This study is a short explanation of how these three pillars (...) form a basic framework for effective theological training. This is a qualitative study, using a philosophical and analytical research design and illuminative evaluation as research method. This is a model for effective higher education in Theology. The triangle of effective education is formed by student-centred teaching, blended learning and transformative assessment. The model fits into the intersection of the spheres identified by the community of inquiry framework of Garrison, Anderson and Archer. (shrink)

Moving deftly among literary and visual arts, as well as the modern critical canon, Christopher Prendergast's book explores the meaning and value of representation as both a philosophical challenge (What does it mean to create an image that "stands for" something absent?) and a political issue (Who has the right to represent whom?). _The Triangle of Representation_ raises a range of theoretical, historical, and aesthetic questions, and offers subtle readings of such cultural critics as Raymond Williams, Paul de Man, (...) Edward Said, Walter Benjamin, and Hélène Cixous, in addition to penetrating investigations of visual artists like Gros, Ingres, and Matisse and significant insights into Proust and the onus of translating him. Above all, Prendergast's work is a striking display of how a firm grounding in theory is essential for the exploration of art and literature. (shrink)

We build models where all $\underset{\sim}{\triangle}^1_3$-sets of reals are measurable and (or) have the property of Baire and (or) are Ramsey. We will show that there is no implication between any of these properties for $\underset{\sim}{\triangle}^1_3$-sets of reals.

In the present article, we consider the question of the primary elements in Plato’s Timaeus, the components of the whole universe reduced, by an extraordinarily elegant construction, to two right triangles. But how does he reconcile such a model with the infinite diversity of the universe? A large part of this study is devoted to Cornford’s explanation in his commentary of the Timaeus and its shortcomings, in order to finally propose a revised one, which we think to be entirely consistent (...) with Plato’s text. This analysis is an essential step for the understanding of the connection between the sensible world and the mathematical principles that underlies Timaeus’ cosmological account. (shrink)

We investigate the connection between $\triangle^1_3$-stability for random and Cohen forcing notions and the measurability and categoricity of the $\triangle^1_3$-sets. We show that Shelah's model for $\triangle^1_3$-measurability and categoricity satisfies $\triangle^1_3$-random-stability while it does not satisfy $\triangle^1_3$-Cohen-stability. This gives an example of measure-category asymmetry. We also present a result concerning finite support iterations of Suslin forcing.

We propose a construct, the Trust Triangle, that highlights three primary mechanisms that provide ex post accountability for opportunistic behavior and motivate ex ante trust in economic relationships. The mechanisms are a society’s legal and regulatory framework, market-based discipline and reputational capital, and culture, including individual ethics and social norms. The Trust Triangle provides a framework to conceptualize the relationships between trust, corporate accountability, legal liability, reputation, and culture. We use the Trust Triangle to summarize recent developments (...) in the empirical finance literature that examine how trust is formed and how trust, or its absence, affects financial markets, firm performance, and the incidence of financial fraud. To date, most studies examine only one leg of the Trust Triangle in isolation. The evidence, however, indicates that all three legs of the Trust Triangle have first-order effects on a wide range of financial outcomes and that they are interrelated. Attempts to model trust and trustworthiness that do not incorporate all three aspects of the Trust Triangle will therefore miss essential aspects of the basic economic problem of how counterparties overcome the risks of moral hazard, asymmetric information, and opportunism to engage in mutually beneficial exchange and production activities. We focus especially on culture-related mechanisms, a recently developed area in empirical finance research that has potential to influence the more established research on laws and reputation. (shrink)

It has been acknowledged that education includes ‘a love of what one teaches and a love of those whom one teaches’ (Hogan 2010: 81), but two traditions of writing in philosophy of education—concerning love for student and love for subject—have rarely been brought together. This paper considers the extent to which the ‘triangular’ relationship of teacher, student and subject matter runs the risk of the rivalry, jealousy and strife that are characteristic of ‘tragic’ love triangles, or entails undesirable consequences such (...) as transference from one intended object of love to another. It argues that this faultline in the literature of educational love corresponds to education's ‘divided heart’. The implication of this exploration of education's triangular relationship is that we cannot ignore the ‘dark of love’, nor can we address it simply by asserting that educational love must be of a more honourable sort than romantic love. These tensions can be reconciled through the loving recourse of ‘ceasing to strive’ and the possibility of sublimating the two originary loves into a higher ‘love of truth’. (shrink)

Résumé Entre la construction d’une monstruosité étatique absolue, censée anéantir toute rébellion par la crainte et la menace (d’un côté) et la monstrification de la part du Pouvoir de tout «autre» rebelle, hérétique, contestataire (de l’autre), l’auteur indique la possibilité d’un troisième concept de la monstruosité. Une monstruosité qui échappe à cette alternative pour affirmer son altérité radicale, monstrueuse non pas par son apparence mais par sa revendication d’autonomie par rapport à toute norme transcendante et finaliste, dans l’immanence absolue de (...) sa condition actuelle et puissante. (shrink)

Until recently, it was assumed that co-representation of others’ actions, an essential part in joint action, is biologically tuned. However, research demonstrated that we also simulate actions of non-biological interaction partners under certain conditions. In the present study, we investigated whether perceived intentionality or perspective taking is the underlying mechanisms of this phenomenon. Participants saw a short video fragment of a non-biological agent as main character. The movements of this agent were either described as intentional or as unintentional. Furthermore, participants (...) were instructed to either take the perspective of this non-biological agent or not. Results show that perspective taking and perceived intentionality both lead to action co-representation of non-biological actions. Possible explanations for these findings are discussed. (shrink)

Until recently, it was assumed that co-representation of others’ actions, an essential part in joint action, is biologically tuned. However, research demonstrated that we also simulate actions of non-biological interaction partners under certain conditions. In the present study, we investigated whether perceived intentionality or perspective taking is the underlying mechanisms of this phenomenon. Participants saw a short video fragment of a non-biological agent as main character. The movements of this agent were either described as intentional or as unintentional. Furthermore, participants (...) were instructed to either take the perspective of this non-biological agent or not. Results show that perspective taking and perceived intentionality both lead to action co-representation of non-biological actions. Possible explanations for these findings are discussed. (shrink)

Until recently, it was assumed that co-representation of others’ actions, an essential part in joint action, is biologically tuned. However, research demonstrated that we also simulate actions of non-biological interaction partners under certain conditions. In the present study, we investigated whether perceived intentionality or perspective taking is the underlying mechanisms of this phenomenon. Participants saw a short video fragment of a non-biological agent as main character. The movements of this agent were either described as intentional or as unintentional. Furthermore, participants (...) were instructed to either take the perspective of this non-biological agent or not. Results show that perspective taking and perceived intentionality both lead to action co-representation of non-biological actions. Possible explanations for these findings are discussed. (shrink)

Tim Maudlin argues that we should take facts about distance to be analyzed in terms of facts about path lengths. His reason is that if we take distances to be fundamental, we must stipulate that constraints like the triangle inequality hold, but we get these constraints for free if we take path lengths to be prior. I argue that Maudlin is mistaken. Even if we take path lengths as primitive, the triangle inequality follows only if we stipulate that (...) the fundamental properties and relations obey constraints that are just as puzzling as the triangle inequality. (shrink)

Following a discourse analysis approach this study examines triadic encounters of nine medical consultations carried out in an outpatient cancer clinic in Santiago, Chile involving an oncologist, a patient and a patient’s companion. Consultations are fully transcribed and analysed to understand the participatory roles patients’ companions play in the medical exchanges. In addition, the type of linguistic functions associated with each role and the advantages or downsides of companions’ involvement in the encounters are also investigated. The analysis reveals seven prominent (...) roles that companions may engage in during the visits. These are studied in detail. The results show that although companions may not always provide information that is consistent with the patients’ views, they can be of great help. Relieving the patients of many daunting tasks, monitoring their well-being, establishing a partnership and bringing vital information to the clinic are instances where the controlling power that some may exercise in the medical encounter can be outweighed. (shrink)

Callicott’s basic mistake in his much regretted paper ”Animal Liberation: A Triangular Affair” is to think of the anthropocentric, zoocentric, and biocentric perspectives as mutually exclusive alternatives. An environmental ethics requires, instead, a polycentric perspective that accommodates and does justice to all three positions in question. I explain the polycentric perspective in terms of an analogy derived from the pioneering work of Canadian philosopher Rupert C. Lodge and distinguish it from both pragmatism and moral pluralism.

Callicott’s basic mistake in his much regretted paper ”Animal Liberation: A Triangular Affair” is to think of the anthropocentric, zoocentric, and biocentric perspectives as mutually exclusive alternatives. An environmental ethics requires, instead, a polycentric perspective that accommodates and does justice to all three positions in question. I explain the polycentric perspective in terms of an analogy derived from the pioneering work of Canadian philosopher Rupert C. Lodge and distinguish it from both pragmatism and moral pluralism.

Derrida always stipulates that deconstruction is not a ‘‘method’’. But deconstruction nevertheless involves a certain strategy and protocol: terms that both designate a process and serve as an example of that process. Derrida's deployment of these terms clarifies how his analyses of logocentrism anticipate the political texts of his later career. In his early texts, Derrida famously shows how the dyad of speech and writing is a ‘‘violent hierarchy’’ in which speech is everywhere privileged. I show how, by contrast, his (...) later analysis of law and force necessarily redoubles this strategy because each of these terms is privileged in rival traditions of political thought. (shrink)

Plato’s dialogues can be regarded as the most important documents of the extraordinary mimetic power of visual writing, i.e., writing capable of “showing” and “drawing images” by using words only. Thanks to the great lesson of the Attic theater, Plato makes his readers see: when reading the dialogues, they see not only the characters talking but owing to the visual power of mimetic writing, they also see that which the characters are actually talking about. There are numerous rhetorical devices employed (...) by Plato the writer that make this visual rendering of philosophy possible. In this text, I would like to bring an example from the Meno that illustrates the visual power of an implicit comparison. By “implicit comparison”, I mean the special kind of comparison that is not presented explicitly and fully in the text but that the text merely evokes and that, once evoked, contributes to determining the formation of the image. (shrink)

We show in ZFC, assuming all reals have sharps, that a countable collection of $\triangle^1_3$-degrees without a minimal upper bound implies the existence of inner models with measurable cardinals.

One of the most frequently discussed passages from Locke's An Essay Concerning the Human Understanding is that which occurs in IV.vii.9, where he writes:… the Ideas first in the Mind, ‘tis evident, are those of particular Things, from whence, by slow degrees, the Understanding proceeds to some few general ones; which being taken from the ordinary and familiar Objects of Sense, are settled in the Mind, with general Names to them. Thus particular Ideas are first received and distinguished, and so (...) Knowledge got about them: and next to them, the less general, or specifick, which are next to particular. For abstract Ideas are not so obvious or easie to Children, or the yet unexercised Mind, as particular ones. If they seem so to grown Men, ’tis only because by constant and familiar use they are made so. For when we nicely reflect upon them, we shall find, that general Ideas are Fictions and Contrivances of the Mind, that carry difficulty with them, and do not so easily offer themselves, as we are apt to imagine. For example, Does it not require some pains and skill to form the general Idea of a Triangle, for it must be neither Oblique, nor Rectangle, neither Equilateral, Equicrural, nor Scalenon; but all and none of these at once. In effect, it is something imperfect, that cannot exist; an Idea wherein some parts of several different and inconsistent Ideas are put together.I shall not pretend that what Locke is claiming in this passage is wholly clear, nor shall I try to defend the views expressed in it. My intention is to show that what he says here has been widely misinterpreted. It has become common to treat the contents of the passage as aberrant; as presenting a ridiculous variant on his main thesis on abstraction, or that very thesis elaborated with a foolish rhetorical flourish. But what is said in this passage is not something said elsewhere, nor is it an alternative to something said elsewhere. Here, and nowhere else, Locke shows awareness of implications for his doctrine of abstraction, of views he holds about simple ideas. (shrink)

In the first part of the paper we study arithmetical properties of Pascal triangles modulo a prime power; the main result is the generalization of Lucas' theorem. Then we investigate the structure N; Bpx, where p is a prime, α is an integer greater than one, and Bpx = Rem, px); it is shown that addition is first-order definable in this structure, and that its elementary theory is decidable.

The Bermuda Principles for DNA sequence data sharing are an enduring legacy of the Human Genome Project. They were adopted by the HGP at a strategy meeting in Bermuda in February of 1996 and implemented in formal policies by early 1998, mandating daily release of HGP-funded DNA sequences into the public domain. The idea of daily sharing, we argue, emanated directly from strategies for large, goal-directed molecular biology projects first tested within the “community” of C. elegans researchers, and were introduced (...) and defended for the HGP by the nematode biologists John Sulston and Robert Waterston. In the C. elegans community, and subsequently in the HGP, daily sharing served the pragmatic goals of quality control and project coordination. Yet in the HGP human genome, we also argue, the Bermuda Principles addressed concerns about gene patents impeding scientific advancement, and were aspirational and flexible in implementation and justification. They endured as an archetype for how rapid data sharing could be realized and rationalized, and permitted adaptation to the needs of various scientific communities. Yet in addition to the support of Sulston and Waterston, their adoption also depended on the clout of administrators at the US National Institutes of Health and the UK nonprofit charity the Wellcome Trust, which together funded 90% of the HGP human sequencing effort. The other nations wishing to remain in the HGP consortium had to accommodate to the Bermuda Principles, requiring exceptions from incompatible existing or pending data access policies for publicly funded research in Germany, Japan, and France. We begin this story in 1963, with the biologist Sydney Brenner’s proposal for a nematode research program at the Laboratory of Molecular Biology at the University of Cambridge. We continue through 2003, with the completion of the HGP human reference genome, and conclude with observations about policy and the historiography of molecular biology. (shrink)

Imagine an equilateral triangle “pointing upward”—its horizontal base under its apex angle. A semiotic triangle has the following three “vertexes”: (apex) an expression, (lower-left) one of the expression’s conceptual meanings or senses, and (lower-right) the referent or denotation determined by the sense [1, pp. 88ff]. One example: the eight-letter string ‘coleslaw’ (apex), the concept “coleslaw” (lower-left), and the salad coleslaw (lower-right) [1, p. 84f]. Using Church’s terminology [2, pp. 6, 41]—modifying Frege’s—the word ‘coleslaw’ expresses the concept “coleslaw”, the (...) word ‘coleslaw’ denotes or names the salad coleslaw, and the concept “coleslaw” determines the salad coleslaw—recalling Frege’s principle that sense determines denotation. Church [2, p. 6] wrote: -/- We shall say that a name denotes or names its denotation and expresses its sense. […] Of the sense we say that it determines its denotation, or is a concept of the denotation. -/- Aristotle seems cognizant of distinctions going beyond those in semiotic triangles. The expression Aristotle’s semiotic pyramids seem warranted by Aristotle’s Categories, 1a1: -/- When [two] things have a name (onoma) in common and the concept (logos) of being (ousia) which corresponds to the name in each case is different, they are called same-named (homonuma). Thus, for example, both a man and a picture [of an animal] are called animals. These have only a name in common. In each case the name’s concept of being [an animal] is different; for if one says what being an animal is for each of them, one will give two distinct concepts. -/- Semiotic triangles and pyramids in Aristotle’s logic are compared to those in Church’s [2]. [1] JOHN CORCORAN, Sentence, proposition, judgment, statement, and fact, Many Sides of Logic, College Publications, 2009. [2] ALONZO CHURCH, Introduction to Mathematical Logic, Princeton, 1956. -/- The semiotic pyramid in Categories, 1a1 has a square base under the vertex ‘animal’. On the corners of the square are: the concept “animal”, the concept “animal picture”, the animals, and the animal pictures. The animals are homonymous with the animal pictures. People find Aristotle’s example far-fetched or inept even if the experience of pointing to a picture while saying “That is Tarski” is familiar. Imagine looking at a painting while thinking “That is an animal”. Without putting too fine a point on this, notice that in Aristotle’s sense it is individual things that are homonymous, not words. It would be natural to say also in his sense that two things are homonyms if one is homonymous with the other. In contrast, we use the words homonym and homonymous to relate words that are spelled the same and pronounced the same but have different meaning. Consider the noun ‘center’ and the verb ‘center’. Consider the noun ‘smell’ and the verb ‘smell’. The spelling of two homonyms is an ambiguity, or an ambiguous spelling. We need appropriate adjectives to distinguish the Categorical senses of ‘homonym’ and ‘homonymous’ from the current English sense just mentioned. I propose ‘ontological’ for the sense relating things and ‘linguistic’ for that relating words. Given that all words are things but not all things are words, we ask are words that are linguistically homonymous also ontologically homonymous? END OF POST ABSTRACT. (shrink)

BackgroundThe triangle completion test has been used to assess egocentric wayfinding for decades, yet there is little information on its reliability. We developed a virtual reality based test and investigated whether either test of spatial navigation was reliable.ObjectiveTo examine test-retest reliability of the real-world and VR triangle completion tests. A secondary objective was to examine the usability of the VR based test.Materials and methodsThirty healthy adults aged 18–45 years were recruited to this block randomized study. Participants completed two (...) sessions of triangle completion tests in the real-world and VR on the same day with a break between sessions.ResultsIn both test versions distance from the endpoint and angle of deviation showed poor test-retest reliability. Distance traveled had moderate reliability in both the real-world and VR tests. The VR triangle test showed poor correlation with the real-world test.ConclusionThe triangle completion test has poor test-retest reliability and demonstrates poor concurrent validity between the real-world and VR. Nevertheless, it was feasible to translate a real-world test of spatial navigation into VR. VR provides opportunities for development of clinically relevant spatial navigation tests in the future. (shrink)

When all sorts of material entities from atoms to people and from bacilli to stars are plotted on a scale of time and a scale of mass some very interesting alignments and symmetries emerge. It is observed that the data of the physical, biological, psychological, and social sciences form a neat isosceles triangle as shown in Figure 1 below. The facts are simple as graphed in Figure 1 on logarithmic scales; their explanation or interpretation is not apparent. Is Figure (...) 1 merely an interesting diagram useful in teaching the masses and evolutionary ages of the phenomena of various classes of science, or has it some more fundamental scientific significance? The graph will be first described and then its uncertainties and possible implications will be discussed. (shrink)

It is consistent relative to an inaccessible cardinal that ZF+DC holds, and the hypergraph of isosceles triangles on $\mathbb {R}^2$ has countable chromatic number while the hypergraph of isosceles triangles on $\mathbb {R}^3$ has uncountable chromatic number.

States on a Sierpinski triangle are described using a formally exact and general Hamiltonian renormalization. The spectra of new (as well as previously examined) models are characterized. Numerical studies based on the renormalization suggest that the only models which exhibit absolutely continuous specta are effectively one-dimensional in the limit of large distances.

Focusing on the genesis of the work, its documetnation and the politics of canon construction, Ruth Noack discusses Triangle in relation to conceptualism, perfromance and the position of women in Tito's Yugoslavia.

In this work drawn from lectures delivered in 1994 a founding figure of cultural studies reflects on the divisive, deadly consequences of our politics of identification. Stuart Hall untangles the power relations that permeate race, ethnicity, and nationhood and shows how oppressed groups broke apart old hierarchies of difference in Western culture.