Electronic commercial transactions have become a vital part of digital economies around the world. However, the countries need to upgrade their policy frameworks and related legal provisions amid a fragile cyber security environment. The authentication of electronic signatures is a complex phenomenon that needs attention for authentication and recognition. This research presents a comparative analysis of the two countries Jordan and the United Arab Emirates. This study analyzes the related legal statutes to figure out differences and compatibility with reference to (...) their recognition and ability to execute safe electronic transactions in the minimum time. Two legislative enactments have been analyzed in this study that is Jordanian electronic transactions law of 2015 and the United Arab Emirates Electronic transactions and trust services law of 2021. The study concludes that UAE laws are better recognized to verify and authenticate the electronic-signature-based commercial transaction in comparison with the enactments of Jordan in terms of categorizing different levels of security of the electronic signatures and legal preventive measures in case of falsification of data, content, and signatures and breach of the trust. (shrink)

Background:Experiencing moral distress is traumatic for nurses. Ignoring moral distress can lead to job dissatisfaction, improper handling in the care of patients, or even leaving the job. Thus, it is crucial to use valid and reliable instruments to measure moral distress.Objective:The purpose of this study was to determine the reliability and the validity of the Persian version of the Moral Distress Scale–Revised among a sample of Iranian nurses.Research design:In this methodological study, 310 nurses were recruited from all hospitals affiliated with (...) the Qazvin University of Medical Sciences from February 2014 to April 2015. Data were collected using a demographic questionnaire and the Moral Distress Scale–Revised. The construct validity of the Moral Distress Scale–Revised was evaluated using principal component analysis and confirmatory factor analysis. Internal consistency reliability was assessed with Cronbach’s alpha.Ethical considerations:This study was approved by the Regional Committee of Medical Research Ethics. The ethical principles of voluntary participation, anonymity, and confidentiality were considered.Findings:The construct validity of the scale showed four factors with eigenvalues greater than one. The model had a good fit ( χ2(162) = 307.561, χ2/ df = 1.899, goodness-of-fit index =.904, comparative fit index =.927, incremental fit index =.929, and root mean square error of approximation (90% confidence interval) =.049 (.040–.057)) with all factor loadings greater than.5 and statistically significant. Cronbach’s alpha coefficients were.853,.686,.685, and.711for the four factors. Moreover, the model structure was invariant across different income groups.Discussion and conclusion:The Persian version of the Moral Distress Scale–Revised demonstrated suitable validity and reliability among nurses. The factor analysis also revealed that the Moral Distress Scale–Revised has a multidimensional structure. Regarding the proper psychometric characteristics, the validated scale can be used to further research about moral distress in this population. (shrink)

We present axiom systems, and provide soundness and strong completeness theorems, for classes of Kripke models with restricted extension rules among the node structures of the model. As examples we present an axiom system for the class of cofinal extension Kripke models, and an axiom system for the class of end-extension Kripke models. We also show that Heyting arithmetic is strongly complete for its class of end-extension models. Cofinal extension models of HA are models of Peano arithmetic.

International marketing practices, embedded in a strong ethical doctrine, can play a vital role in raising the standards of business conduct worldwide, while in no way compromising the quality of services or products offered to customers, or surrendering the profit margins of businesses. Adherence to such ethical practices can help to elevate the standards of behavior and thus of living, of traders and consumers alike. Against this background, this paper endeavors to identify the salient features of the Islamic framework of (...) International Marketing Ethics. In particular, it highlights the capabilities and strengths of this framework in creating and sustaining a strong ethical international marketing culture. At the heart of Islamic marketing is the principle of value-maximization based on equity and justice (constituting just dealing and fair play) for the wider welfare of the society. Selected key international marketing issues are examined from an Islamic perspective which, it is argued, if adhered to, can help to create a value-loaded global ethical marketing framework for MNCs in general, and establish harmony and meaningful cooperation between international marketers and Muslim target markets in particular. (shrink)

Intelligent big data analysis is an evolving pattern in the age of big data science and artificial intelligence. Analysis of organized data has been very successful, but analyzing human behavior using social media data becomes challenging. The social media data comprises a vast and unstructured format of data sources that can include likes, comments, tweets, shares, and views. Data analytics of social media data became a challenging task for companies, such as Dailymotion, that have billions of daily users and vast (...) numbers of comments, likes, and views. Social media data is created in a significant amount and at a tremendous pace. There is a very high volume to store, sort, process, and carefully study the data for making possible decisions. This article proposes an architecture using a big data analytics mechanism to efficiently and logically process the huge social media datasets. The proposed architecture is composed of three layers. The main objective of the project is to demonstrate Apache Spark parallel processing and distributed framework technologies with other storage and processing mechanisms. The social media data generated from Dailymotion is used in this article to demonstrate the benefits of this architecture. The project utilized the application programming interface of Dailymotion, allowing it to incorporate functions suitable to fetch and view information. The API key is generated to fetch information of public channel data in the form of text files. Hive storage machinist is utilized with Apache Spark for efficient data processing. The effectiveness of the proposed architecture is also highlighted. (shrink)

This original web-based database was developed at the University of Lausanne as part of the international research project “Drawings of gods”, which explores children's representations of supernatural agents. Its primary purpose is to store and organize data and metadata to be easily accessible to all affiliated researchers. However, anyone interested in the matter can view the drawings, as they were made publicly available. At present, our corpus is composed of over 5'100 drawings collected in different parts of the world and (...) yet constantly developing. (shrink)

This intriguing work offers a new perspective on Islamic Peripatetic philosophy, critiquing modern receptions of such thought and highlighting the contribution it can make to contemporary Western philosophy. Mohammad Azadpur focuses on the thought of Alfarabi and Avicenna, who, like ancient Greek philosophers and some of their successors, viewed philosophy as a series of spiritual exercises. However, Muslim Peripatetics differed from their Greek counterparts in assigning importance to prophecy. The Islamic philosophical account of the cultivation of the soul to (...) the point of prophecy unfolds new vistas of intellectual and imaginative experience and accords the philosopher an exceptional dignity and freedom. With reference to both Islamic and Western philosophers, Azadpur discusses how Islamic Peripatetic thought can provide an antidote to some of modernity’s philosophical problems. A discussion of the development of later Islamic Peripatetic thought is also included. (shrink)

Biographies of Imam Ghazali, Socrates, Plato and other philosophers.

Neonatal brain monitoring in the neonatal intensive care units requires a continuous review of the spontaneous cortical activity, i.e., the electroencephalograph background activity. This needs development of bedside methods for an automated assessment of the EEG background activity. In this paper, we present development of the key components of a neonatal EEG background classifier, starting from the visual background scoring to classifier design, and finally to possible bedside visualization of the classifier results. A dataset with 13,200 5-minute EEG epochs from (...) 27 infants with birth asphyxia was used for classifier training after scoring by two independent experts. We tested three classifier designs based on 98 computational features, and their performance was assessed with respect to scoring system, pre- and post-processing of labels and outputs, choice of channels, and visualization in monitor displays. The optimal solution achieved an overall classification accuracy of 97% with a range across subjects of 81–100%. We identified a set of 23 features that make the classifier highly robust to the choice of channels and missing data due to artefact rejection. Our results showed that an automated bedside classifier of EEG background is achievable, and we publish the full classifier algorithm to allow further clinical replication and validation studies. (shrink)

Managing non-communicable diseases in crisis-affected and fragile humanitarian contexts requires special attention because primary health care systems often collapse or become compromised in such settings. As a result, addressing and managing these diseases become more challenging. Humanitarian organizations that intervene in crisis situations are increasingly including NCD management in the services they support and provide; however, they encounter a range of issues such as ensuring the quality of care, sustainability of programs, and the possibility of unintended harms. This case study (...) explores ethical considerations raised by a mobile NCD program run by an international humanitarian organization in a country affected by a protracted civil war. (shrink)

In these two long-distance interviews, Iranian Saeed Naji, founder of the Philosophy for Children movement in Iran, questions two veteran practitioners of philosophy for children/community of philosophical inquiry . He raises issues related to P4C/CPI as representative of a larger educational paradigm, which he calls “reflective education,” and weighs its prospects for replacing what he calls the “traditional paradigm” worldwide. He also queries the two scholars on issues such as criteria for appropriate texts/stimuli for practicing philosophy with children; issues (...) around teacher preparation; the epistemological paradigm of CPI and its relation to the logic of scientific discovery and mathematical proof; the status of CPI as a “new” or reconstructed form of the discipline of philosophy; the prospects for a narrative approach to philosophy as exemplified in the new literary genre of the Lipmanian philosophical novel for children; the relationship between the practice of CPI in schools and the possibility for educational reconstruction, particularly in the area of social democracy and school governance; the significance of understanding the child as a “privileged stranger” to patriarchal colonialist culture, and the social implications of a form of education based on dialogue rather than forced enculturation; and the implications for the construction and delivery of curriculum in a school in which CPI and emergent curriculum were central organizational elements. (shrink)

Autonomous vehicles (AV) offer promising benefits to society in terms of safety, environmental impact and increased mobility. However, acute challenges persist with any novel technology, inlcuding the perceived risks and trust underlying public acceptance. While research examining the current state of AV public perceptions and future challenges related to both societal and individual barriers to trust and risk perceptions is emerging, it is highly fragmented across disciplines. To address this research gap, by using the Web of Science database, our study (...) undertakes a bibliometric and performance analysis to identify the conceptual and intellectual structures of trust and risk narratives within the AV research field by investigating engineering, social sciences, marketing, and business and infrastructure domains to offer an interdisciplinary approach. Our analysis provides an overview of the key research area across the search categories of ‘trust’ and ‘risk’. Our results show three main clusters with regard to trust and risk, namely, behavioural aspects of AV interaction; uptake and acceptance; and modelling human–automation interaction. The synthesis of the literature allows a better understanding of the public perception of AV and its historical conception and development. It further offers a robust model of public perception in AV, outlining the key themes found in the literature and, in turn, offers critical directions for future research. (shrink)

The discourse on the integration of science and Islam is being realised through the establishment of various Islamic religious universities in Indonesia. One of the Islamic universities that accommodates this discourse is the Al-Qur’an Science University, Central Java, Indonesia (UNSIQ). This study aims to examine the basic concept of scientific integration at the UNSIQ and critically analyses the academic tradition and research development patterns based on the Lakatos research development pattern, both of which are hard-core and auxiliary hypotheses. This research (...) shows that the scientific base at the UNSIQ has been structured in an awareness that supports the establishment of a distinctive academic tradition and scientific culture in the framework of al-Qur’an-based academic knowledge. However, research as auxiliary hypotheses in building scientific paradigm is still limited in certain disciplines and needs to be improved. This needs to be a common concern in order to increase the scientific base of the Syajarah al-Qur’an into a solid scientific paradigm.Contribution: This research figured out that the scientific base at the UNSIQ has been structured in an awareness that supports the establishment of a distinctive academic tradition and scientific culture, but this scientific base needs to be supported by research plan and researches in various disciplines. Thus, those researches become the auxiliary hypotheses to build a particular scientific paradigm of this university. (shrink)

The proofs of Kleene, Chaitin and Boolos for Gödel's First Incompleteness Theorem are studied from the perspectives of constructivity and the Rosser property. A proof of the incompleteness theorem has the Rosser property when the independence of the true but unprovable sentence can be shown by assuming only the (simple) consistency of the theory. It is known that Gödel's own proof for his incompleteness theorem does not have the Rosser property, and we show that neither do Kleene's or Boolos' proofs. (...) However, we show that a variant of Chaitin's proof can have the Rosser property. The proofs of Gödel, Rosser and Kleene are constructive in the sense that they explicitly construct, by algorithmic ways, the independent sentence(s) from the theory. We show that the proofs of Chaitin and Boolos are not constructive, and they prove only the mere existence of the independent sentences. (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)

A cornerstone of modern mathematical logic is the diagonal lemma of Gödel and Carnap. It is used in e.g. the classical proofs of the theorems of Gödel, Rosser and Tarski. From its first explication in 1934, just essentially one proof has appeared for the diagonal lemma in the literature; a proof that is so tricky and hard to relate that many authors have tried to avoid the lemma altogether. As a result, some so called diagonal-free proofs have been given for (...) the above mentioned fundamental theorems of logic. In this paper, we provide new proofs for the semantic formulation of the diagonal lemma, and for a weak version of the syntactic formulation of it. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Providing Care to a Potential Aggressor: An Ethical DilemmaHandreen Mohammed SaeedFollowing the abrupt fall of almost a third of its territory in 2014 to armed militias, Iraq fell into civil war turmoil. As a direct result of the armed conflicts, hundreds of thousands of Iraqis were displaced or subjected to atrocious human rights violations with physical, sexual, and psychosocial abuse. While the scenes on the TV provided only a (...) glimpse of what was happening on the ground, the true stories circulating about people’s suffering left me personally in absolute shock. Among those who suffered the most from the offences were marginalized religious and ethnic minority groups, who were viewed and treated as infidels by the aggressor militants. Those marginalized communities not only endured displacement due to the armed conflicts but they were also mass-exterminated, sexually abused, and underwent massive destruction of their towns and villages.In 2016, I was working for Ministry of Health as a primary care physician in a small town in Iraqi Kurdistan, which hosted tens of thousands of internally displaced people (IDPs) from one of those marginalized minority communities. I had the opportunity to hear their tragic stories firsthand as they fled for their lives in 2014. Working in those communities as a primary care physician allowed me to truly understand their feelings and emotions and reflect on their experiences while providing healthcare services. This experience sparked an interest in humanitarian work, in which I could be close to areas of need and involved in providing physical health first-aid and also psychological and social first-aid; all crucial in addressing the future health consequences experienced by people going through humanitarian crises. In the same year, 2016, I joined an international medical organization and started working in remote and low-resource settings in northern Iraq as a humanitarian physician. Our projects included a variety of primary care, psychosocial, and urgent care services targeting refugees, IDPs, and vulnerable host communities in areas near conflict zones. The projects were designed and implemented with the hope that the most vulnerable populations have access to our services.In October 2016, the Iraqi authorities launched a massive military operation known as the “Battle of Mosul” to regain control of Mosul, the second-largest city in Iraq. As an emergency medical humanitarian organization, we had to be near the battlefield and respond to the unfolding humanitarian crisis on a daily basis. As the official security forces backed by the international alliance started to advance, tens of thousands of people, including some militants and their families, fled Mosul and headed towards areas controlled by the Kurdistan Regional Government’s forces in the north, where our organization was operational. Some of them sought refuge in one of our medical facilities in northern Iraq, which was operated by local staff, [End Page 172] including members from some of the minority communities that had suffered the most from the militants’ aggression in 2014. The patients entering our facilities were mainly older adults, women, and children, but we were also visited by a small group of potential militants who were either injured, malnourished, or just seeking help and refuge. As a neutral, impartial, independent, humanitarian organization compliant with medical ethics, we were committed to providing healthcare services to anybody in need without discrimination or judgment.As we responded to the humanitarian crisis unfolding before our eyes, some of our staff members came forward and raised valid questions about the ethics of treating patients potentially involved in serious human rights violations. With tears in her eyes, one nurse approached me and stated, “Seeing these people reminds me of all the girls and women who went missing from my village and are now being sold as sex slaves in Syria”. The staff expressed serious concerns about their ability to provide care to patients who may have been involved in mass killing, torture, and the destruction of their own towns, as well as sexual abuse against their family members, friends, and people in their communities. Due to the psychological and physical trauma caused by the militants’ conquest, the staff was reluctant to provide medical care to these patients, as seeing and hearing them brought back... (shrink)

There has recently been a surge of development in augmented reality (AR) technologies that has led to an ecosystem of hardware and software for AR, including tools for artists and designers to accelerate the design of AR content and experiences without requiring complex programming. AR is viewed as a key “disruptive technology” and future display technologies (such as digital eyewear) will provide seamless continuity between reality and the digitally augmented. This article will argue that the technologization of human perception and (...) experience of reality, coupled with the development of artificial intelligence (AI)–based natural language assistants, may lead to a secular re‐enchantment of the world, in the sense outlined by Charles Taylor, where human existence is shaped through AR inhabited by advanced personal and social AI agents in the form of digital avatars and daemons, and that enchantment has been persistent throughout the formation of modernity and is being rekindled by the integration of AI in the plane of AR. (shrink)

This book on Philosophy for Children is a compilation of articles written by its founders and the movement's leaders worldwide. These articles have been prepared in the dialogue and interview format. Part I explains the genesis of the movement, its philosophical and theoretical foundations. Part II examines the specialized uses of philosophical dialogues in teaching philosophy, morality, ethics and sciences. Part III examines the theoretical concerns such as the aims of the method in regards to the search for truth or (...) sense of meaning, or the debate on the novel or short stories and its characteristics. Part IV explains the practices of P4C worldwide and the issue of cultural differences, the ways of the community of inquiry and the necessary adaptation to suit local concerns. The book concludes with a notable review of the progress of P4C, the obstacles, and its international spread to over 60 countries. These penetrating insights make the book an incredibly rich resource for anyone interested in or involved with implementing a P4C programme. Brave Old Subject, Brave New World Teaching Science and Morality Via P4C Showing Children can do Philosophy. (shrink)

One of the main goals of assignments in the academic environment is to assess the students’ knowledge and mastery of a specific topic, and it is crucial to ensure that the work is original and has been solely made by the students to assess their competence acquisition. Therefore, Text-Matching Software Products are used by academic institutes to ensure academic integrity and address plagiarism. However, some students find ways to trick TMSPS. In this paper, files with the common tricks students do (...) to beat TMSPS have been created and investigates with nine academic level TMPS to evaluate their effectiveness against these tricks, identifying the strengths and weaknesses of each TMSP, and providing instructors with some practical tips on checking plagiarism effectively and spotting any tricks to cheat without getting noticed. (shrink)

This study linked background TV and socioeconomic status to minority children’s Persian vocabulary development. To this end, 80 Iranian preschool children from two minority groups of Arabs and Turks were selected using stratified random sampling. They were simultaneous bilinguals, i.e., their mother tongue was either Arabic or Azari and their first language was Persian. Language sample analysis was used to measure vocabulary development through a 15-min interview by language experts. The LSA measures included total number of utterances, total number of (...) words, total number of new words, and mean length of utterance. A series of independent-samples t test, paired-samples t test, and repeated measures MANOVA tests were ran to examine data. Results showed significant improvements in children’s vocabulary scores from pretest to posttest for all children. In addition, high-SES children scored higher on the vocabulary measures in pretest and posttest. Moreover, background TV was associated with higher means in the TNW and the NDW in groups. The researchers concluded that background TV may be related to higher vocabulary scores in low-SES families as it may compensate for some linguistics gaps in these families including lower amount of child-parent interaction, play, and parents’ level of literacy. (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)

Recent literature on Islam and the digital covers a wide range of topics and themes; however, what is yet to be developed from an Islamic perspective is a broader philosophical framework that accounts for the nature, exigencies and affordances of contemporary digital technologies. In advance of such a framework, this article is an attempt to open the way to philosophical engagement with issues of digital ethics from an Islamic perspective. After a brief review of recent literature on Islam and the (...) digital and a significantly earlier work by Ziauddin Sardar, in which he proposed an information strategy for the Muslim world, this paper provides some background to Islamic ethics and the wide field of ethical theories in the Islamic tradition. This paper then proceeds by identifying and outlining examples of contemporary themes in Islam and the digital which conceal underlying philosophical and theological issues. Finally, this paper considers the significant scale and scope of the transformations involved in the ongoing transposition to the ‘onlife’ and highlights several areas where Islamic perspectives may be seen to converge or diverge with other strands of scholarship on digital ethics. (shrink)

Pessimistic meta-induction is a powerful argument against scientific realism, so one of the major roles for advocates of scientific realism will be trying their best to give a sustained response to this argument. On the other hand, it is also alleged that structural realism is the most plausible form of scientific realism; therefore, the plausibility of scientific realism is threatened unless one is given the explicit form of a structural continuity and minimal structural preservation for all our current theories. This (...) essay aims to present what we call expansive structures, which are the structures that can be reconstructed from geometrized Newtonian gravitation and are capable of expanding into general relativity, explicitly. In this way, pessimistic meta-induction will be undermined. (shrink)

We argue that, under the usual assumptions for sufficiently strong arithmetical theories that are subject to Gödel’s First Incompleteness Theorem, one cannot, without impropriety, talk about *the* Gödel sentence of the theory. The reason is that, without violating the requirements of Gödel’s theorem, there could be a true sentence and a false one each of which is provably equivalent to its own unprovability in the theory if the theory is unsound.

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)

It is shown that all the provably total functions of Basic Arithmetic BA, a theory introduced by Ruitenburg based on Predicate Basic Calculus, are primitive recursive. Along the proof a new kind of primitive recursive realizability to which BA is sound, is introduced. This realizability is similar to Kleene's recursive realizability, except that recursive functions are restricted to primitive recursives.

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.

Interesting as they are by themselves in philosophy and mathematics, paradoxes can be made even more fascinating when turned into proofs and theorems. For example, Russell’s paradox, which overthrew Frege’s logical edifice, is now a classical theorem in set theory, to the effect that no set contains all sets. Paradoxes can be used in proofs of some other theorems—thus Liar’s paradox has been used in the classical proof of Tarski’s theorem on the undefinability of truth in sufficiently rich languages. This (...) paradox (as well as Richard’s paradox) appears implicitly in Gödel’s proof of his celebrated first incompleteness theorem. In this paper, we study Yablo’s paradox from the viewpoint of first- and second-order logics. We prove that a formalization of Yablo’s paradox (which is second order in nature) is non-first-orderizable in the sense of George Boolos (1984). (shrink)

We take an argument of Gödel's from his ground‐breaking 1931 paper, generalize it, and examine its validity. The argument in question is this: "the sentence G says about itself that it is not provable, and G is indeed not provable; therefore, G is true".

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)

In this article, we discuss ethical issues related to using and disclosing artificial intelligence (AI) tools, such as ChatGPT and other systems based on large language models (LLMs), to write or edit scholarly manuscripts. Some journals, such as Science, have banned the use of LLMs because of the ethical problems they raise concerning responsible authorship. We argue that this is not a reasonable response to the moral conundrums created by the use of LLMs because bans are unenforceable and would encourage (...) undisclosed use of LLMs. Furthermore, LLMs can be useful in writing, reviewing and editing text, and promote equity in science. Others have argued that LLMs should be mentioned in the acknowledgments since they do not meet all the authorship criteria. We argue that naming LLMs as authors or mentioning them in the acknowledgments are both inappropriate forms of recognition because LLMs do not have free will and therefore cannot be held morally or legally responsible for what they do. Tools in general, and software in particular, are usually cited in-text, followed by being mentioned in the references. We provide suggestions to improve APA Style for referencing ChatGPT to specifically indicate the contributor who used LLMs (because interactions are stored on personal user accounts), the used version and model (because the same version could use different language models and generate dissimilar responses, e.g., ChatGPT May 12 Version GPT3.5 or GPT4), and the time of usage (because LLMs evolve fast and generate dissimilar responses over time). We recommend that researchers who use LLMs: (1) disclose their use in the introduction or methods section to transparently describe details such as used prompts and note which parts of the text are affected, (2) use in-text citations and references (to recognize their used applications and improve findability and indexing), and (3) record and submit their relevant interactions with LLMs as supplementary material or appendices. (shrink)

Decision-makers in governments, enterprises, businesses and agencies or individuals, typically, make decisions according to various regulations, guidelines and policies based on existing records stored in various databases, in particular, relational databases. To assist decision-makers, an expert system, encompasses interactive computer-based systems or subsystems to support the decision-making process. Typically, most expert systems are built on top of transaction systems, databases, and data models and restricted in decision-making to the analysis, processing and presenting data and information, and they do not provide (...) support for the normative layer. This paper will provide a solution to one specific problem that arises from this situation, namely the lack of tool/mechanism to demonstrate how an expert system is well-suited for supporting decision-making activities drawn from existing records and relevant legal requirements aligned existing records stored in various databases.We present a Rule-based reporting systems architecture, which is intended to integrate databases, in particular, relational databases, with a logic-based reasoner and rule engine to assist in decision-making or create reports according to legal norms. We argue that the resulting RuleRS provides an efficient and flexible solution to the problem at hand using defeasible inference. To this end, we have also conducted empirical evaluations of RuleRS performance. (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.

The psychological cost on emotional well-being due to the collateral damage brought about by COVID-19 in accessing oncological services for breast cancer diagnosis and treatment has been documented by recent studies in the United Kingdom. The current study set out to examine the effect of delays to scheduled oncology services on emotional and cognitive vulnerability in women with a breast cancer diagnosis in Iran, one of the very first countries to be heavily impacted by COVID-19. One hundred thirty-nine women with (...) a diagnosis of primary breast cancer answered a series of online questionnaires to assess the current state of rumination, worry, and cognitive vulnerability as well as the emotional impact of COVID-19 on their mental health. Results indicated that delays in accessing oncology services significantly increased COVID related emotional vulnerability. Regression analyses revealed that after controlling for the effects of sociodemographic and clinical variables, women’s COVID related emotional vulnerability explained higher levels of ruminative response and chronic worry as well as poorer cognitive function. This study is the first in Iran to demonstrate that the effects of COVID-19 on emotional health amongst women affected by breast cancer can exaggerate anxiety and depressive related symptoms increasing risks for clinical levels of these disorders. Our findings call for an urgent need to address these risks using targeted interventions exercising resilience. (shrink)