This exploratory study investigates the manifold conceptions of the internal auditing of risk culture prevalent among four influential actors of the financial sector—regulators, normalizers, consultants, and implementers. By inductive analysis of 20 interviews and 295 documents, we illustrate a two-step interpretive scheme utilized by the four actors in their IA approaches of risk culture: defining broad goals and designing visibility schemes. The visibility schemes were tied to the demarcation, measurement, as well as the IA data collection techniques of risk culture. (...) Our results indicate two dichotomous interpretations among the four actors concerning the IA of risk culture. The first interpretation, prevalent among regulators and implementers, promotes the control of risk culture primarily through verification. The second interpretation, adopted by consultants and normalizers, promotes the control of risk culture by IA along with the empowerment of employees through training programs. Our results not only contribute to understanding IA expansions, specifically to non-tangible domains such as risk culture but also enrich the literature exploring the mechanisms different stakeholders utilize to shape weakly professionalized IA practices. (shrink)

Geosciences have been increasingly interested in ethics due to the challenges thrown by advancements of studies and researches in the area of geosciences towards global community. This results in the emergence of a new discipline during the last decade of 20th century named ‘Geo-Ethics’. The great task assigned to this discipline is to provide an ethical face to geosciences so that these may be maximum useful to global community. Although it is very difficult to define any growing discipline and that (...) is the case with geo-ethics, this paper aims to discuss the nature and core principles of this emerging discipline, an amalgamation of geosciences and ethics. Geo-ethics, an application of a value-system in the area of studies and researches of geosciences, is a part of applied ethics. Its proposed principles are: Refrain from superstitions and supernatural affairs, Interconnectedness, Rationality, Non-rigidness and Coherence, Non-maleficence, Beneficence, Justice. (shrink)

This article presents a novel control approach, hybrid neuro-fuzzy, for the load frequency control of a four-area interconnected power system. The advantage of this controller is that it can handle nonlinearities, and at the same time, it is faster than other existing controllers. The effectiveness of the proposed controller in increasing the damping of local and inter-area modes of oscillation is demonstrated in a four-area interconnected power system. Areas 1 and 2 consist of a thermal reheat power plant, whereas Areas (...) 3 and 4 consist of a hydropower plant. Performance evaluation is carried out by using fuzzy, artificial neural network, adaptive neuro-fuzzy inference system, and conventional proportional and integral control approaches. Four different models with different controllers are developed and simulated, and performance evaluations are carried out with said controllers. The result shows that the intelligent HNF controller has improved dynamic response and is at the same time faster than ANN, fuzzy, and conventional PI controllers. (shrink)

The following are some of the entries received in the contest presented in our March, 1960 issue. The starred essays were judged as winners and were awarded $25.00 prizes.

We present a unified empirical and philosophical account of moral consistency reasoning, a distinctive form of moral reasoning that exposes inconsistencies among moral judgments about concrete cases. Judgments opposed in belief or in emotion and motivation are inconsistent when the cases are similar in morally relevant respects. Moral consistency reasoning, we argue, regularly shapes moral thought and feeling by coordinating two systems described in dual process models of moral cognition. Our empirical explanation of moral change fills a gap in the (...) empirical literature, making psychologically plausible a defensible new model of justified moral change and a hybrid theory of moral judgment. (shrink)

The irreducibility thesis of phenomenal consciousness can only succeed against the sceptical attack and avoid solipsism iff it can coherently establish the transition from subjective certainty to the objectivity of knowledge. The sceptical attack on the relationship between the phenomenal qualitative character of experience about the subjects own mental fact and the awareness of the qualitative properties of the phenomenal object can be avoided through establishing the immediacy of experience. The phenomenal realist become successful in establishing the subjective certainty about (...) the knowledge of phenomenal consciousness, however, has been failed in establishing objective certainty of knowledge, which leads to several epistemological problems (i.e., scepticism about the independent existence of external world, knowledge about the external reality and the existence of other mind; popularly known as the harder problem of consciousness) in philosophy of mind. In this paper, my objective is to reveal the undesirable consequences of representationalism. Representationalism is not an ideal option for responding to the sceptical attack against the other minds and the reality of the external world. It always leaves an open question for us about the relation between the representation of the object of experience and consciousness. Representationalistic theories of experience violates the principles of phenomenality by rejecting the immediacy of experience and has been committing the pragmatic contradiction by reducing the phenomenal properties to representational properties. The categorization of knowledge about phenomenality as inferential knowledge by representationalist leave no room for foundational knowledge about phenomenality. (shrink)

The objective of this paper is to defend the non-reductive thesis of phenomenal consciousness. This paper will give an overview of the arguments for the non-reductive explanation of phenomenal consciousness and justify why the reductionist approach is implausible in the context of explaining phenomenal subjective experience. The debate between reductionist and non-reductionist on the project of demystifying and mystifying phenomenal consciousness is driven by two fundamental assumptions-1) Reductive-Naturalistic Objectivism, 2) Phenomenal Realism. There are several arguments for the irreducibility of phenomenal (...) consciousness; this paper will focus on the inverted spectrum argument, knowledge argument, and the conceivability argument. (shrink)

This study inspected the effect of Massive Open Online Course and flipped instruction on EFL learners’ foreign language speaking anxiety, foreign language learning motivation, and attitude toward English learning. To fulfill this objective, the Oxford Quick Placement Test was given to 160 Iranian EFL learners, of whom 120 upper-intermediate participants were chosen and divided into two experimental groups—MOOC and flipped —and one control group. After that, all selected participants were administered a speaking anxiety questionnaire and a motivation questionnaire as the (...) pre-test of the research. Then, one of the experimental groups received an online-based instruction via Skype: one conversation was instructed to this group online every session. The other experimental group received the treatment via flipped-based instruction. The audio files and the texts of the conversations were sent to this group via the WhatsApp application because they all had easy access to it. On the other hand, the control group did not receive any Internet-delivered treatment yet was trained through a face-to-face method. This process continued until the last session, and after the treatment period, the post-tests of speaking anxiety and motivation were given to all three groups to determine the effectiveness of the treatment. Moreover, two attitude questionnaires were administered to the experimental groups to examine their attitudes toward the MOOC and the flipped models of instructions. The findings of the One-way ANOVA test, Post-hoc Scheffe test, and paired samples t-test showed that there were significant differences between the post-test of the experimental groups and the control group. The results indicated that the experimental groups significantly outflanked the control group after the treatment. Lastly, the outcomes showed that participants in both experimental groups had positive attitudes toward technological-based instructional environments. (shrink)

The problem of consciousness has become one of the biggest unsolved problem in philosophy from the last few decades. Qualia and intentionality are the two feature of consciousness. Qualia represents the conscious awareness, subjectivity or phenomenality whereas intentionality represents the understanding or object-directedness. These are the two major issues in the philosophy of mind while we address the problem of consciousness. The objective of this paper is to give an overview of these two features of consciousness namely intentionality and qualia. (...) Qualia is subjective in nature, whereas intentionality or object-directedness is objective in nature. This paper will focus on some major question regarding qualia and intentionality like, do qualia exist? What is the relationship between qualia and intentionality? Can qualia be reduced or to identify with intentionality or intentionality represent the qualia? Science by its nature objective whereas consciousness by its nature subjective so can there be a science of consciousness? And so on. My paper is divided into two parts, the first part will discuss the problem of qualia whereas the second part will focus on the intentionality and subjective-objective distinction both from the epistemological and ontological perspective. (shrink)

India dropped its target of 500 GW of renewable energy capacity fossil fuel sources by 2030. Its responsibilities the United Nations Framework Convention Climate Change [UNFCCC],and reducing radiations by one billion tonnes by the end of the decade at the COP26 conference, held in Glasgow in November 2022. Researchers are continually searching for inexhaustible and reasonable energy sources. Solar energy is one of the greenest sources of energy and is also one of the cleanest. The most important factor in using (...) solar energy is the location of the solar power plant. The main objective of this study is to find the best location for a new solar power plant in a specific region called Bundelkhand region of Uttar Pradesh in India. Here we offer an extension of ELECTRE III method as two-phase Pythagorean neutrosophic elimination and choice translating reality PN-ELECTRE-III) method to adapt with fuzzy, ambiguous, unsure, and indeterminate criteria. The Pythagorean neutrosophic numbers [PNNs] used by the group decision support system of PN-ELECTRE III to measure performance of the alternatives. The options are entirely outclassed in the subsequent stage in view of the past stage's evaluations of them. By defining PNN we describe the technique of indifference threshold functions, preference treshold and veto threshold functions, which provide a more stable basis to drop outranking relations. By calculating the concordance credibility, discordance credibility and net credibility degrees of each alternative, the ranking module of the PN-ELECTRE III approach is made simpler. In order to confirm the applicability of the strategy suggested in this paper, the location selection problem for solar plants is finaly solved. (shrink)

The approach of looking at organizations from the perspective of Management Strategy, Structure, Systems and Style has been considered to be one of the useful ways for understanding and managing them well. In schools, the educational intent or educational philosophy or vision, which may be likened to the term strategy used in other contexts, is one of the determinants of the organizational structure, systems and style. The way these four elements interact with each other and manifest in the various processes (...) and functions of the school does influence the ambience and culture of school significantly. Management style appears to have the potential of actualizing the educational intent of the school by enabling the required scope for growth of teachers and students. The style also has a bearing on the extent to which the scope for growth brought about will be ‘utilized’ or realized by the teachers and students to actually learn and grow. The scope for growth and the growth experienced by students and teachers were studied and the correlation coefficient between the two tentatively determined. (shrink)

Two algebraic structures, the contrapositionally complemented Heyting algebra (ccHa) and the contrapositionally |$\vee $| complemented Heyting algebra (c|$\vee $|cHa), are studied. The salient feature of these algebras is that there are two negations, one intuitionistic and another minimal in nature, along with a condition connecting the two operators. Properties of these algebras are discussed, examples are given and comparisons are made with relevant algebras. Intuitionistic Logic with Minimal Negation (ILM) corresponding to ccHas and its extension |${\textrm {ILM}}$|-|${\vee }$| for c|$\vee (...) $|cHas are then investigated. Besides its relations with intuitionistic and minimal logics, ILM is observed to be related to Peirce’s logic and Vakarelov’s logic MIN. With a focus on properties of the two negations, relational semantics for ILM and |${\textrm {ILM}}$|-|${\vee }$| are obtained with respect to four classes of frames, and inter-translations between the classes preserving truth and validity are provided. ILM and |${\textrm {ILM}}$|-|${\vee }$| are shown to have the finite model property with respect to these classes of frames and proved to be decidable. Extracting features of the two negations in the algebras, a further investigation is made, following logical studies of negations that define the operators independently of the binary operator of implication. Using Dunn’s logical framework for the purpose, two logics |$K_{im}$| and |$K_{im-{\vee }}$| are discussed, where the language does not include implication. The |$K_{im}$|-algebras are reducts of ccHas and are different from relevant algebraic structures having two negations. The negations in the |$K_{im}$|-algebras and |$K_{im-{\vee }}$|-algebras are shown to occupy distinct positions in an enhanced form of Dunn’s kite of negations. Relational semantics for |$K_{im}$| and |$K_{im-{\vee }}$| is provided by a class of frames that are based on Dunn’s compatibility frames. It is observed that this class coincides with one of the four classes giving the relational semantics for ILM and |${\textrm {ILM}}$|-|${\vee }$|⁠. (shrink)

The objective of the current paper is to provide a critical analysis of Dretske's defense of the naturalistic version of the privileged accessibility thesis. Dretske construed that the justificatory condition of privileged accessibility neither relies on the appeal to perspectival ontology of phenomenal subjectivity nor on the functionalistic notion of accessibility. He has reformulated introspection (which justifies the non-inferentiality of the knowledge of one's own mental facts in an internalist view) as a displaced perception for the defense of naturalistic privileged (...) accessibility. Both internalist and externalist have been approved the plausibility of first-person authority argument through privileged accessibility; however, their disagreement lies on the justificatory condition of privileged accessibility. Internalist hold the view that the justificatory warrant for privileged accessibility is grounded on phenomenal subjectivity. In contrast to the internalist view, externalists uphold the view that the justificatory condition for privileged accessibility lies outside the domain of phenomenal subjectivity. As a proponent of naturalistic content externalism, Dretske defends the view that subject's privileged accessibility is not due to having access to the particular representational state (hence, they have the privilege of getting sensory representational information) and the awareness of mental fact rather the awareness of the whole representational mechanism. Having the knowledge of a particular representational state through privileged access is not the sufficient condition for the accuracy of knowledge about one’s own mental facts. The justificatory warrant lies external to the subject. Even though Dretske’s naturalistic representation is not plausible enough while dealing with the reduction of phenomenal qualities of experience, however, provides a new roadmap to compatibilists for the defense of privileged accessibility and has a major impact on transparency theorists. (shrink)

PurposePossession and usage of data-enabled smartphones have added further complexity to the issue of cyberloafing behavior and it certainly evokes newer ethical concerns. This study aims to explore how working individuals perceive the ethicality of their cyberloafing behaviors at the workplace and the cognitive logics they apply to justify their cyberloafing behavior.Design/methodology/approachIncorporating constructivist grounded theory methodology, 19 working managers from various organizations were interviewed face-to-face and responses were audio-recorded with prior consent. The recordings were transcribed verbatim, simultaneously analyzed and coded (...) to let the themes emerge out of the data.FindingsThe research showed that working managers use varied combinations of office computers, personal laptops, smartphones, wireless internet provided at the office and personal mobile-internet to loaf around at workplaces. Moreover, it unearthed that employees use nine different neutralization techniques and six different ethical logics (with normative undertones) in a network fashion while considering the ethicality of cyberloafing behavior.Practical implicationsRecognizing the complexities is imperative to moderate any deviant behavior in an organization. The layers of ethicality and neutralization tactics will equip the working managers and companies to place the required internet and smartphone usage policies in the future.Originality/valueThis research has taken into account all forms of cyberloafing behaviors. The perceived ethicality of cyberloafing behavior at the workplace was not fully explored in a holistic manner before, specifically in the Indian context. (shrink)

The objective of this paper is to provide a critical analysis of the Kantian notion of freedom (especially the problem of the third antinomy and its resolution in the critique of pure reason); its significance in the contemporary debate on free-will and determinism, and the possibility of autonomy of artificial agency in the Kantian paradigm of autonomy. Kant's resolution of the third antinomy by positing the ground in the noumenal self resolves the problem of antinomies; however, invites an explanatory gap (...) between phenomenality and the noumenal self; even if he has successfully established the compatibility of natural causality and non-natural causality through his transcendental argument. This paper is also devoted to establishing the plausibility of the knowledge claim that Kantian reduction of phenomenality has served half of the purpose of the AI scientists on the possibility of Artificial Autonomous Agency. (shrink)

In this paper, my objective is to show how Sankarāchārya's concept of reality is deferent from the Kantian notion of reality, despite many similarities between them. Cartesian skepticism of universal doubt is a challenge for the Kantian notion of reality; however, it can't be applied to Sankarāchārya's concept of reality because of the acceptance of different paradigm to explain the reality and Sankarāchārya's non-representationalistic approach towards the reality. The attack on representationalism can't be applicable to Sankarāchārya's philosophy.

Event segmentation theory posits that people segment continuous experience into discrete events and that event boundaries occur when there are large transient increases in prediction error. Here, we set out to test this theory in the context of story listening, by using a deep learning language model (GPT‐2) to compute the predicted probability distribution of the next word, at each point in the story. For three stories, we used the probability distributions generated by GPT‐2 to compute the time series of (...) prediction error. We also asked participants to listen to these stories while marking event boundaries. We used regression models to relate the GPT‐2 measures to the human segmentation data. We found that event boundaries are associated with transient increases in Bayesian surprise but not with a simpler measure of prediction error (surprisal) that tracks, for each word in the story, how strongly that word was predicted at the previous time point. These results support the hypothesis that prediction error serves as a control mechanism governing event segmentation and point to important differences between operational definitions of prediction error. (shrink)

Asia’s pharmaceutical sector has experienced remarkable growth over the last two decades, with companies in the region producing bulk of the world’s specialty generics, biologicals, and active pharmaceutical ingredients (APIs). The Asian pharma growth story has had several pillars for a strong and sustainable foundation that provided non-linear growth. This report introduces three models showing how Asian countries at different development stages — India, South Korea, and Singapore — have nurtured their own, self-sustaining pharmaceutical sectors.

Dark patterns have received significant attention in literature as interface design practices which undermine users’ autonomy by coercing, misleading or manipulating their decision making and behavior. Individual autonomy has been argued to be one of the normative lenses for the evaluation of dark patterns. However, theoretical perspectives on autonomy have not been sufficiently adapted in literature to identify the ethical concerns raised by dark patterns. The aim of this paper is to conceptualize user autonomy within the context of dark patterns. (...) In this paper, we systematically review 151 dark patterns from 16 taxonomies to understand how dark patterns threaten users’ autonomy. We demonstrate through this analysis that implications for autonomy arise along four dimensions, because autonomy itself can be understood as subsuming several distinguishable concepts. These are agency, freedom of choice, control and independence. We argue that an assessment of whether a design pattern qualifies as ‘dark’ should account for the sense in which autonomy is threatened, as individuals’ rights and expectations of autonomy vary in various contexts and depend upon the interpretation of autonomy. This paper aims to contribute to the development of the normative lens of individual autonomy for the evaluation of dark patterns, as well as for persuasive design more broadly. (shrink)

. Effective text region extraction and binarization of image embedded text documents on mobile devices having limited computational resources is an open research problem. In this paper, we present one such technique for preprocessing images captured with built-in cameras of handheld devices with an aim of developing an efficient Business Card Reader. At first, the card image is processed for isolating foreground components. These foreground components are classified as either text or non-text using different feature descriptors of texts and images. (...) The non-text components are removed and the textual ones are binarized with a fast adaptive algorithm. Specifically, we propose new techniques for foreground component isolation, text extraction and binarization of text regions from camera captured business card images. Experiments with business card images of various resolutions show that the present technique yields better accuracy and involves low computational overhead in comparison with the state-of-the-art. We achieve optimum text/non-text separation performance with images of resolution 800×600 pixels with an average recall rate of 93.90% and a precision rate of 96.84%. It involves a peak memory consumption of 0.68 MB and processing time of 0.102 seconds on a moderately powerful notebook, and 4 seconds of processing time on a PDA. (shrink)

Purpose Previous studies on cyberloafing have so far not focused on the interlinkages among push factors, pull factors, consequences of actions and value orientations of the employees in a comprehensive manner. The purpose of this study is to close that gap by integrating push-pull theory with means-end chain framework. Design/methodology/approach Using a soft-laddering technique, semi-structured interviews were conducted with 21 Indian employees from various organizations with prior written consent. After performing the content analysis and preparation of ladders, an implication matrix (...) and a hierarchical value map were constructed using the LadderUX tool. Findings “Upholding conversational conformity,” “achieving efficiency through noise cancellation,” “addressing occasional requirements,” “social networking as a coping mechanism,” “staying informed and sharing opinions,” “attempting job or profile alteration” and “fulfilling transactional obligations” turned out to be the seven prominent means-end chain patterns, with their respective push-pull factors, consequences and value orientations. This study also suggested the multifaceted character of cyberloafing in a continuum, from “serious-destructive” to “minor-positive” to “facilitative-productive.” Research limitations/implications This study has been conducted by focusing on cyberloafing at physical workplaces and not in the context of distributed work environments. Practical implications The findings of this study will enable organizations to frame an appropriate set of guidelines to control this behavior. Originality/value To the best of the authors’ knowledge, this study is the first to integrate the push-pull theory and means-end chain framework to explore the nuances of cyberloafing among employees. (shrink)

Our research wants to show the emergence of the Act affects the status of the child laborers through economic, socio-cultural and psychosocial factors. Progress is noted in spite of the issues that still must be addressed to protect children.The new Child Labor Act can address most of the problems of children. The Act is successful in halting the children from coming to the urban areas.The new Child Labor Act is a way to prohibit the engagement of children and to make (...) the necessary provisions for their health, safety and facilities. The Act tries to make the parents aware that their children should go to school up to grade 10, to make the factory owner aware not to employ children, to make the local government aware of the need to stop the migration of children from rural villages to towns. (shrink)

Frequency selective surface -based intelligent spatial filters are capturing the eyes of the researchers by offering a dynamic behavior when exposed to the electromagnetic radiations. In this manuscript, a concept of creating complementary structures which stems from Babinet’s principle is illustrated. A hybrid complementary pair of FSS comprising double square loop FSS and double square slot FSS on either side of the dielectric substrate is proposed. DSLFSS offers band-pass behavior and can be placed as a superstrate, whereas DSSFSS behaves as (...) a band-stop intelligent spatial filter that blocks the radiations falling on it, thus making them applicable for use as a substrate. The technique utilized for analyzing DSLFSS and DSSFSS structures is based on the equivalent circuit modeling and transmission line methodology. The CPFSS structure offers the design simplicity, hence, suitable for placing them with the printed patch antenna radiators in wireless networking devices operating in sub-6 GHz 5G spectrum. DSLFSS offers band-pass behavior ranging from 2.99 to 5.56 GHz, whereas DSSFSS offers band-stop behavior ranging from 2.85 to 5.42 GHz covering all n77, n78, and n79 bands of FR1 spectrum of sub-6 GHz 5G range. The passband and the stopband offered by the two structures of CPFSS geometry are stable to oblique angles of incidence and the proposed design also offers polarization-independent behavior. The thickness of the dielectric region existing within the pair of designed structures is critical for the location of the passbands and the stopbands. The impact of the overall thickness of the dielectric substrate on the passbands and stopbands is also reported in this article. (shrink)

We construct a model satisfying “κ is quasi measurable”. Here, we call κ quasi measurable if there is an ℵ1‐saturated κ‐additive ideal on κ. We also show that, in this model, forcing with adds one but not κ Cohen reals. We introduce a weak club principle and use it to show that, consistently, for some ℵ1‐saturated κ‐additive ideal on κ, forcing with adds one but not κ random reals.