The definition and measurement of the quality audit work has been the subject of many studies. Since the quality of auditors' work could not be observed directly except in ex post audit failures, prior researches adapted different proxies for measuring it. These proxies include firm size, reputation, auditor tenure, audit fees and other measures. This article reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about measuring the quality of (...) auditors' work. Prior measurements are classified into two main groups; direct and indirect measure of quality audit and actual quality audit versus perceptions. This article contributes to the quality audit literature by proposing new measurement, which is developed based on the quality of auditors' work definition and theory of planned behaviour. (shrink)

Background The principle of human dignity is woven into the ethical principles of the midwifery profession, noted as both an obligation and a human right. Research Objectives The aim of this study is to explore the experiences of midwifery students regarding threats to women's dignity during childbirth. Research Design This is a qualitative study with explorative design. Participants and Research Context: The research was carried out in 2022 at Kermanshah University of Medical Sciences, involving 32 midwifery students in individual interviews (...) that lasted between 30 and 90 minutes. These participants aged 21 to 28 years, with an average age of 23.5 years, provided their perspectives on the matter. Results Four key themes described the threats to women’s dignity during childbirth: 1) professional incompetence, 2) abuse of power imbalance, 3) caring only for physical and not mental health, and 4) structural issues within the healthcare system. Professional incompetence was characterized by outdated practices and lack of adherence to evidence-based medicine. Abuse of power imbalance was demonstrated in instances where the authoritative position of healthcare providers was misused, thereby disrupting the respectful care that women are entitled to receive. The disproportionate emphasis on physical health over mental health was evidenced by the disregard for mothers' psychological well-being during childbirth. Lastly, systemic structural issues emerged as significant impediments, revealing the need for system-wide changes. Ethical considerations: This study was approved by the Ethics Committee of the Research Deputy at Kermanshah University. Participation was voluntary and the confidentiality were maintained. Conclusion The findings underscore the role that unprofessional behavior, ethical lapses in medical practices, and systemic challenges play in undermining maternal dignity during childbirth. These threats necessitate urgent attention and must be adequately addressed in policy development and program implementation to safeguard the dignity of mothers during childbirth. (shrink)

The human attempts to access, measure and organize physical phenomena have led to a manifold construction of mathematical and physical spaces. We will survey the evolution of geometries from Euclid to the Algebraic Geometry of the 20th century. The role of Persian/Arabic Algebra in this transition and its Western symbolic development is emphasized. In this relation, we will also discuss changes in the ontological attitudes toward mathematics and its applications. Historically, the encounter of geometric and algebraic perspectives enriched the mathematical (...) practices and their foundations. Yet, the collapse of Euclidean certitudes, of over 2300 years, and the crisis in the mathematical analysis of the 19th century, led to the exclusion of “geometric judgments” from the foundations of Mathematics. After the success and the limits of the logico-formal analysis, it is necessary to broaden our foundational tools and re-examine the interactions with natural sciences. In particular, the way the geometric and algebraic approaches organize knowledge is analyzed as a cross-disciplinary and cross-cultural issue and will be examined in Mathematical Physics and Biology. We finally discuss how the current notions of mathematical (phase) “space” should be revisited for the purposes of life sciences. (shrink)

In a paper titled, “The Unreasonable Effectiveness of Mathematics”, published 20 years after Wigner’s seminal paper, the mathematician Richard W. Hamming discussed what he took to be Wigner’s problem of Unreasonable Effectiveness and offered some partial explanations for this phenomenon. Whether Hamming succeeds in his explanations as answers to Wigner’s puzzle is addressed by other scholars in recent years I, on the other hand, raise a more fundamental question: does Hamming succeed in raising the same question as Wigner? The answer (...) is no. My goal is to show that Hamming’s reading misses Wigner’s highly original formulation of the problem.Through a close and contextual reading of Wigner’s work, as I will show, we are led in new directions in addressing and solving the applicability problem. (shrink)

In his seminal 1960 paper, the physicist Eugene Wigner formulated the question of the applicability of mathematics in physics in a way nobody had before. This formulation has been entirely overlooked due to an exclusive concern with solving Wigner’s problem and explaining the effectiveness of mathematics in the natural sciences, in one way or another. Many have attempted to attribute Wigner’s unjustified conclusion—that mathematics is unreasonably effective in the natural sciences—to his formalist views on mathematics. My goal is to show (...) that this reading misses out on Wigner’s highly original formulation of the problem which is presented throughout his body of work in physics as well as in philosophy. This formulation, as I will show, leads us in a new direction in solving the applicability problem. (shrink)

In his seminal 1960 paper, the physicist Eugene Wigner formulated the question of the applicability of mathematics in physics in a way nobody had before. This formulation has been entirely overlooked due to an exclusive concern with solving Wigner’s problem and explaining the effectiveness of mathematics in the natural sciences, in one way or another. Many have attempted to attribute Wigner’s unjustified conclusion—that mathematics is unreasonably effective in the natural sciences—to his formalist views on mathematics. My goal is to show (...) that this reading misses out on Wigner’s highly original formulation of the problem which is presented throughout his body of work in physics as well as in philosophy. This formulation, as I will show, leads us in a new direction in solving the applicability problem. (shrink)

We introduce two Gentzen-style sequent calculus axiomatizations for conservative extensions of basic propositional logic. Our first axiomatization is an ipmrovement of, in the sense that it has a kind of the subformula property and is a slight modification of. In this system the cut rule is eliminated. The second axiomatization is a classical conservative extension of basic propositional logic. Using these axiomatizations, we prove interpolation theorems for basic propositional logic.

Social exclusion is an emotionally painful experience that leads to various alterations in socio-emotional processing. The perceptual and emotional consequences that may arise from experiencing social exclusion can vary depending on the paradigm used to manipulate it. Exclusion paradigms can vary in terms of the severity and duration of the leading exclusion experience, thereby classifying it as either a short-term or long-term experience. The present study aimed to study the impact of exclusion on socio-emotional processing using different paradigms that caused (...) experiencing short-term and imagining long-term exclusion. Ambiguous facial emotions were used as socio-emotional cues. In study 1, the Ostracism Online paradigm was used to manipulate short-term exclusion. In study 2, a new sample of participants imagined long-term exclusion through the future life alone paradigm. Participants of both studies then completed a facial emotion recognition task consisting of morphed ambiguous facial emotions. By means of Point of Subjective Equivalence analyses, our results indicate that the experience of short-term exclusion hinders recognising happy facial expressions. In contrast, imagining long-term exclusion causes difficulties in recognising sad facial expressions. These findings extend the current literature, suggesting that not all social exclusion paradigms affect socio-emotional processing similarly. (shrink)

We introduce a Gentzen-style sequent calculus axiomatization for Basic Predicate Calculus. Our new axiomatization is an improvement of the previous axiomatizations, in the sense that it has the subformula property. In this system the cut rule is eliminated.

For a function $f$ with domain $[X]^{n}$, where $X\subseteq\mathbb{N}$, we say that $H\subseteq X$ is canonical for $f$ if there is a $\upsilon\subseteq n$ such that for any $x_{0},\ldots,x_{n-1}$ and $y_{0},\ldots,y_{n-1}$ in $H$, $f=f$ iff $x_{i}=y_{i}$ for all $i\in\upsilon$. The canonical Ramsey theorem is the statement that for any $n\in\mathbb{N}$, if $f:[\mathbb{N}]^{n}\rightarrow\mathbb{N}$, then there is an infinite $H\subseteq\mathbb{N}$ canonical for $f$. This paper is concerned with a model-theoretic study of a finite version of the canonical Ramsey theorem with a largeness (...) condition and also a version of the Kanamori–McAloon principle. As a consequence, we produce new indicators for cuts satisfying $\operatorname{PA}$. (shrink)

In this paper we prove a bounded translation of intuitionistic propositional logic into basic propositional logic. Our new theorem, compared with the translation theorem in [1], has the advantage that it gives an effective bound on the translation, depending on the complexity of formulas.

Recently, researchers have shown an increased interest in achievement goal orientation correlates. What is not yet clear is the detailed relationships among students’ goal orientation, students’ personality traits, and parenting style. In so doing, this research responds to the need to analyze the importance of parenting styles and students’ traits in explaining the achievement goal orientations. In the exploratory correlational study, 586 Iranian students along with their parents were selected as the sample so as to evaluate the structure of the (...) relationships between these variables. The results indicate that students’ psychoticism and neuroticism predict students’ goal orientations while extraversion did not. Only the authoritative style predicts mastery approach and psychoticism trait. Permissive and authoritarian styles do not directly or indirectly predict students’ goal orientations. (shrink)

We present a rooted hypersequent calculus for modal propositional logic S5. We show that all rules of this calculus are invertible and that the rules of weakening, contraction, and cut are admissible. Soundness and completeness are established as well.

Two cut-free sequent calculi which are conservative extensions of Visser's Formal Propositional Logic are introduced. These satisfy a kind of subformula property and by this property the interpolation theorem for FPL are proved. These are analogies to Aghaei-Ardeshir's calculi for Visser's Basic Propositional Logic.