This study investigates the effect of individual auditors from more religious hometowns on audit quality, utilizing social identity and social norm theories via a sample of Turkish companies listed on the Borsa Istanbul and their associated individual auditors between the years 2010 and 2019. The sample includes a unique hand-collected dataset and secondary data gathered from various sources. The main findings demonstrate that individual auditors from more religious hometowns provide higher quality audit work in terms of the magnitudes of discretionary (...) accruals, audit reporting aggressiveness, and the presence of small profits. In order to overcome potential endogeneity and selection problems, this study employs the Heckman two-stage estimation procedure, instrumental variables, system generalized methods of moments regressions, and propensity score matching-difference and differences method. The results of these additional tests also support the main results. When controlled for the religiosity levels of the province where clients operate and the religiosity levels of the province where individual auditors attended and graduated from universities, the results remain similar. The employment of alternative audit firm size and quality proxies also provides additional supportive evidence. The findings are robust when alternative variables of interest and alternative audit quality measures, such as sanction and restatement, are employed in the main models. (shrink)

Religious songs have an important place in Turkish Classical Music in terms of maqam, usul, form, composers, and songwriters. The main purpose of this study is to examine the religious songs in Segâh Maqam in the TRT Turkish Classical Music Repertoire in terms of form, usul, composers, and songwriters. The data of the research were obtained through literature and document review. In this context, the musical notes of religious songs in Segâh Maqam were analyzed through content analysis. As a result (...) of the reviews of TRT Turkish Classical Music Repertoire, a total of 107 religious songs in Segâh Maqam has been identified. In the form analyses of the identified religious songs, it was found that İlâhi, Durak, and Teşvih forms were used frequently; in the usul analyses, it was found that Sofyan, Düyek, Devr-i Hindî, Durak Evferi, Yürük Semaî and Nim Sofyan usuls are used frequently; in the composer analyses, it was found that Bekir Sıtkı Sezgin, Güldeniz Ekmen, Amir Ateş,, Hüseyin Sâdettin Arel, Erdinç Çelikkol Zeki Altun, Faruk Şahin, Halil İbrâhim Taşkent, Hüseyin Sebilci, Mehmet Tulûî, Sadettin Kaynak, Süleyman Erguner, and Ümit Gürelman have more religious songs compared to other identified composers; in the songwriter analyses, it was found that Yûnûs Emre, Niyâzî-i Mısrî, Eşrefoğlu Rûmî, Hamdi Özer, İbrâhim Hakkı, Sezâî, and Yûnûs have more songs compared to other identified songwriters. (shrink)

G. A. Cohen has recently argued for a thesis about the relationship between facts and principles. He claims that Rawls denies this thesis, and the truth of this thesis vitiates Rawls’s constructivist procedure. I argue against both claims by developing an account of Rawls’s justificatory strategy and the role of facts in this strategy, which I claim is similar to the role of facts in some defences of utilitarianism.

Günümüz bilim felsefesi, sosyal ve etik değerlerin bilimsel akıl yürütmedeki kaçınılmaz rolünü vurgulamaktadır. Değerlerin bu rolü, toplumun bilime güveninin hangi temeller üzerine inşa edilmesi gerektiği sorusunu gündeme getirir. Bu makale, bu soruya cevap sunan üç yaklaşımı sunup değerlendirmektedir. Yüksek epistemik standartlar yaklaşımına göre, bilim insanları sadece oldukça kesin sonuçları halkla paylaşmalıdır. Bu makale, bu yaklaşımın sadece tümevarımsal riskler konusunda bize yardımcı olduğunu, diğer epistemik riskler konusunda aydınlatıcı olmadığını savunur. Bu yaklaşımın diğer bir eksiği ise bazı durumlarda bilimsel bulguların yetersiz kullanılmasına (...) yol açmasıdır. Demokratik değerler yaklaşımı, bilimsel araştırmaların demokratik süreçler ışığında belirlenen değerleri kullanması gerektiğini ileri sürer. Bu makale, bu yaklaşımın bilimin uluslararası ve zamanlar arası doğasıyla gerilim içinde olduğunu ve pratik açıdan eksikleri olduğunu savunur. Boulicault ve Schroeder’in önerdiği karma yaklaşım, ilk iki yaklaşımın unsurlarını ve Wilholt’un metodolojik konvansiyonların önemine dair gözlemlerini harmanlar. Bununla birlikte, bu yaklaşım üç yaklaşımın faydalarını bir araya getiremez. Bu yaklaşımın diğer bir sorunuysa üç farklı yaklaşımın aynı anda kullanılmasının güçlüğüdür. Makale, bu yaklaşımların hiçbirinin kapsamlı bir çözüm sunmadığı sonucuna varırken, etkili bir çözümün yerine getirmesi gereken temel kriterleri sunar. Bu kriterler arasında pratik uygulanabilirlik, bilimsel bilgiyi tam olarak kullanma, sadece tümevarımsal risklerin değil, genel olarak epistemik risklerin başarıyla yönetilmesi, bilimin sosyal organizasyonu ile uyum ve teşvik uyumluluğu bulunmaktadır. (shrink)

The epistemic basic structure of a society consists of those institutions that have the greatest impact on individuals’ opportunity to obtain knowledge on questions they have an interest in as citizens, individuals, and public officials. It plays a central role in the production and dissemination of knowledge and in ensuring that people have the capability to assimilate this knowledge. It includes institutions of science and education, the media, search engines, libraries, museums, think tanks, and various government agencies. This article identifies (...) two demands of justice that apply specifically to the institutions that belong to it. First, the epistemic basic structure should serve all citizens fairly and reliably. It should provide them with the opportunity to acquire knowledge they need for their deliberations about the common good, their individual good, and how to pursue them. Second, the epistemic basic structure should produce and disseminate the knowledge that various experts and public officials need to successfully pursue justice and citizens need to effectively exercise their rights. After arguing for these duties, I discuss what policies follow from them and respond to the worry that these duties have illiberal implications. (shrink)

Türk makam müziği, kökeni Orta Asya’ya dayanan, Çin, Hint, Fars ve Ortadoğu kültürüyle yoğurulmuş, çok kültürlü yapısıyla oldukça zenginleşmiş bir müziktir. İslâmiyetin kabulüyle Orta çağ İslâm dünyasının en önemli kuramcılarından olan Kındî, Farâbî ve İbn-î Sînâ yapmış oldukları çalışmalarla Türk makam müziğinin gelişimine büyük katkı sağlamışlardır. Türk mûsikîsi en büyük gelişimini Osmanlı devleti zamanında göstermiştir. Padişahların birçoğunun mevlevî tarikatına mensup olması bu bağlamda mûsikî ve edebiyata hâkim olmaları gelişimi sağlayan en önemli etkenlerdendir. Türk makam müziğinin gelişiminde Doğu coğrafyası ile olan (...) etkileşiminde önemli payı vardır. Safüyiddin Urmevî ve Abdülkâdir Merâgî yazmış oldukları eserlerle mûsikînin şekillenmesine büyük katkı sağlamıştır. On beşinci yüzyıl Türk makam müziği adına yapılan kuramsal çalışmaların arttığı, yapılanmanın hızlandığı ve günümüz mûsikî nazariyatının şekillendiği bir yüzyıl olmuştur. On altıncı yüzyılın sefer ve fetihlerle geçmesi mûsikî adına bir duraksamayı da beraberinde getirmiş, On yedinci yüzyıl ise özellikle bestecilik alanında önemli gelişmelerin yaşandığı bir dönem olmuştur. Çoğu müzik tarihçisi bu dönemi klâsik dönem olarak kabul etmiştir. Çalışmanın başlığında da belirtildiği üzere Hatip Zâkirî Hasan Efendi bu yüzyılın dini form besteciliğinde en önemli isimleri arasında yer almaktadır. Çalışmada bestecinin TRT repertuvarında yer alan Rast makamında ve ilâhî formunda iki adet eseri makam ve biçim açısından incelenmiş ve dönemin mûsikî kültürü adına çıkarımlar yapılmıştır. (shrink)

The article presents results of a research of student – teacher relationship styles in the school environment, measured by the stroke economy. The sample includes 339 students between the ages of 13 to 15, of whom 198 are from vulnerable and 141 are from invulnerable groups, and 229 teachers between the ages of 24 to 65. The results present significant differences in the styles used by the three groups. Students from vulnerable groups declare preferences for the styles “Don't accept” and (...) “Don't give yourself”, which is expressed in a tendency to devalue their own achievements and successes. Students from invulnerable groups and teachers express preferences for the styles “Don't accept” and “Don't ask”, which suggests manifestations of characteristics such as confidence and a tendency to reject compliments. The obtained results can be used as an approach to increase the efficiency of the student-teacher relationship and improve the social climate in the classroom. (shrink)

Parkinson's disease has long been perceived as a pure motor disorder, partly due to its initial description by James Parkinson, who suggested that "senses and intellect remain intact", and partly due to the fact that patients with PD did not survive long, before effective treatment became available. As the survival time of patients with Parkinson's disease has substantially increased due to modern treatment, it has become apparent that cognitive deficits and dementia are also frequent features, especially in elderly patients. With (...) the progression of the disease and age, dementia develops in a substantial number of patients and constitutes a major therapeutic challenge. Dementia has thus increasingly been the focus of research and practice in recent years and a large body of knowledge has been accumulated. Despite these developments there has been no single volume dedicated to this topic. This book provides an extensive overview of the current status of knowledge pertaining to cognitive impairment and dementia associated with Parkinson's disease, intended as a reference book for general neurologists, neurology residents and also those with a special interest in movement disorders. In this edited volume experts in the field describe in detail all aspects of cognitive impairment and dementia in Parkinson's disease, including epidemiology, spectrum of clinical features, pathology, neurochemistry and genetics, findings in auxiliary investigations, relation to other neurodegenerative disorders, diagnostic process and management, and rounded up by discussion of future research directions and expectations. The text is complemented and enriched with tables, figures and heavily referenced to encompass all relevant literature. (shrink)

This article offers two revisions to Dworkin’s ‘prudent insurance ideal’, which aims to account for justice in the distribution of healthcare so that (a) it can deal with market failures in healthcare and (b) when applied to unjust societies it addresses health problems caused by injustice in a fair manner.

This thesis defends John Rawls’s constructivist theory of justice against three distinct challenges. -/- Part one addresses G. A. Cohen’s claim that Rawls’s constructivism is committed to a mistaken thesis about the relationship between facts and principles. It argues that Rawls’s constructivist procedure embodies substantial moral commitments, and offers an intra-normative reduction rather than a metaethical account. Rawls’s claims about the role of facts in moral theorizing in A Theory of Justice should be interpreted as suggesting that some of our (...) moral beliefs, which we are inclined to hold without reference to facts, are, in fact, true, because certain facts obtain. This thesis and the acknowledgement of the moral assumptions of Rawls’s constructivism help to show that Rawls does not, and does not need to, deny Cohen’s thesis. -/- Part two defends the characterization of the decision problem in Rawls’s original position as a decision problem under uncertainty. Rawls stipulates that the denizens of the original position lack information that they could use to arrive at estimates of the likelihood of ending up in any given social position. It has been argued that Rawls does not have good grounds for this stipulation. I argue that given the nature of the value function we should attribute to the denizens of the original position and our cognitive limitations, which also apply to the denizens of the original position, their decision problem can be characterized as one under uncertainty even if we stipulate that they know that they have an equal chance of being in any individual’s place. -/- Part three assesses the claim that a true commitment to Rawls’s difference principle requires a further commitment to an egalitarian ethos. This egalitarian ethos is offered as a means to bring about equality and Pareto-optimality. Accordingly, I try to undermine the case for an egalitarian ethos by challenging the desirability of the ends it is supposed to further or by showing that it is redundant. I argue that if primary goods are the metric of justice, then Pareto optimality in the space of the metric of justice is undesirable. I then argue that if the metric of justice is welfare, depending on the theory of welfare we adopt, an egalitarian ethos will either be redundant or will have objectionably paternalistic consequences. (shrink)

The epistemic basic structure of a society consists of those institutions that have the greatest impact on individuals’ opportunity to obtain knowledge on questions they have an interest in as citizens, individuals, and public officials. It plays a central role in the production and dissemination of knowledge and in ensuring that people have the capability to assimilate this knowledge. It includes institutions of science and education, the media, search engines, libraries, museums, think tanks, and various government agencies. This article identifies (...) two demands of justice that apply specifically to the institutions that belong to it. First, the epistemic basic structure should serve all citizens fairly and reliably. It should provide them with the opportunity to acquire knowledge they need for their deliberations about the common good, their individual good, and how to pursue them. Second, the epistemic basic structure should produce and disseminate the knowledge that various experts and public officials need to successfully pursue justice and citizens need to effectively exercise their rights. After arguing for these duties, I discuss what policies follow from them and respond to the worry that these duties have illiberal implications. (shrink)

In this interview, Brian Massumi discusses the possibility of a collective practice of experimentation beyond the infernal alternatives between the state authoritarianism and a narrow and exclusionary notion of freedom based on the individual, reinforced by the Covid-19 pandemic. This requires diagnosing the mix of forces at play, in other words, examining the interlinkages of various modes of power. Analysis of the ecology of powers then invokes a positive project that is inventing an aesthetics of the earth. An aesthetics of (...) the earth is a call for a more-than-human relational ethics, which takes place in intricate co-composition with the earth and its emergent strata of all kinds: viral, bacterial, vegetal, animal, human, technological. Thus, from the ecology of powers to an aesthetics of the earth, Massumi proposes a politics of potential that is diagnostic rather than prescriptive yet encourages experimentation towards a postcapitalist future at this critical juncture of our epoch. (shrink)

Analogy-making is finding analogies between different situations. In this paper, we provide a new model of computational analogy-making which uses Situation Theory as its formal background. Situation Theory is a semantic and logical theory which provides a naturalistic way to represent relations in situations. The system described in this paper is aimed at solving analogy problems made by basic geometric figures in a chessboard-like environment.

In this article we develop an account of justice in the distribution of knowledge. We first argue that knowledge is a fundamental interest that grounds claims of justice due to its role in individuals’ deliberations about the common good, their personal good and the pursuit thereof. Second, we identify the epistemic basic structure of a society, namely, the institutions that determine individuals’ opportunities for acquiring knowledge and discuss what justice requires of them. Our main contention is that a systematic lack (...) of opportunity to acquire knowledge one needs as an individual and a citizen because of the way the epistemic basic structure of a society is organized is an injustice. Finally, we discuss how our account relates to John Rawls’s influential theory of justice. (shrink)

This paper develops an account of freedom of expression by drawing lessons from the strategic logic of China’s censorship regime. It argues that freedom of expression helps build the common knowledge needed for overcoming coordination problems and is, thus, a source of collective power. However, realizing the full empowering potential of freedom of expression requires supplementing it with (a) public sources of information that are reliable, trusted, and democratically accountable and (b) measures that will provide citizens with equal opportunity to (...) speak and be heard in ways that will enable them to contribute to their society’s stock of common knowledge. (shrink)

This article argues that the decision problem in the original position should be characterized as a decision problem under uncertainty even when it is assumed that the denizens of the original position know that they have an equal chance of ending up in any given individual’s place. It supports this claim by arguing that (a) the continuity axiom of decision theory does not hold between all of the outcomes the denizens of the original position face and that (b) neither us (...) nor the denizens of the original position can know the exact point at which discontinuity sets in, because the language we employ in comparing different outcomes is ineradicably vague. It is also argued that the account underlying (b) can help proponents of superiority in value theory defend their view against arguments offered by Norcross and Griffin. (shrink)

In _Kant on Conscience_ Emre Kazim offers the first systematic treatment of Kant’s theory of conscience. Contrary to the scholarly consensus, Kazim argues that Kant’s various discussions of conscience are philosophically coherent aspects of the same unified thing.

The results of a study of ego states, self-esteem and life positions effects on teachers’ subjective career success are presented. The sample includes 324 teachers between 24 and 65 years. The results obtained present preferences for the ego states Nurturing Parent and Adult, and for the life position „I am OK, you are OK“, which are manifested through characteristics such as affection, friendliness, analyticalness and devotion to others. The established average self-esteem level suggests for positive attitude towards oneself and career (...) satisfaction. The ego states Natural Child, Caring Parent, Adapted Child, the self-esteem and the life positions „I am OK, you are OK“ and „I am not OK, you are not OK“ have significant effects on subjective career success. Personal characteristics such as empathy, concern for others and the promotion of development lead to a sense of subjective career success. The results are applicable for the implementation оf teacher competency improvement programs, which will not only increase their sense of career success, but will also have a positive effect on the quality of the educational process. (shrink)

Little of the work in critical and hermeneutical psychology has been linked to instructional technology. This article provides a discussion in order to fill the gap in this direction. The article presents a brief genealogy of American IT in relation to the influence of psychology. It also provides a critical and hermeneutical framework for psychology. It then discusses some problems of psychologism focusing on positivism, metaphysics, cultural ecology, and power. The narrow psychologism in IT produces a kind of systematic blindness (...) regarding cultural, political, and other issues. IT professionals are encouraged to engage reflectively with the power‐relations and ethical issues in which they are involved. The article points out a need for looking at psychology more comprehensively. (shrink)