The history of the public accounting profession is filled with perceived crises in professionalism. Baudot et al. focus on the post Sarbanes–Oxley period, highlighting how the advocacy efforts of the public accounting profession directed toward financial regulation represent the most recent of crises. This study makes an important contribution to the literature because it illustrates the inherent challenges faced by a regulatory structure that requires private interests to act in the public good. The purpose of this commentary is to provide (...) a historical and institutional context for the study’s findings, to assess the current state of research, and to offer suggestions for future research. (shrink)

Vishal Gupta, FIRST AMONG EQUALS: ‘T-R-E-A-T’ Leadership for ‘L-E-A-P’ in a Knowledge-Based World. New Delhi: Bloomsbury India, 2020, 275 pp., ₹599 (paperback). ISBN: 978-93-87457-82-9; eBook: 978-93-87471-20-7.

In the age of rapid AI advancement, digital colonialism poses a significant threat to Indigenous communities, perpetuating inequalities and exploiting their data. This commentary delves into the concept of Indigenous data sovereignty as a powerful framework for resisting digital colonialism and promoting ethical AI development.

Introduction: Neurobiological systems engineering models are useful for treating patients. We show a model of “high opioid tone” autism and present a hypothesis about how autism is caused by administration of opioids during childbirth.Main Symptoms: Clinical diagnosis of autism in a 25 year old man was confirmed by a Social Responsiveness Scale self-rating of 79, severe, and a Social Communications Questionnaire by the patient's father scoring 27. Cold pressor time was 190 seconds—unusually long, consonant with the high pain tolerance of (...) autism.Therapeutic Intervention and Outcomes: At naltrexone 50 mg/day SRS fell to 54 and SCQ-−2–9; both non-significant. CPT fell to 28, repeat 39 s. Improved relatedness was experienced ambivalently, understood as feelings never before experienced—causing pain. Non-compliance with naltrexone was followed by cutting open his palm and drinking alcoholically. Transference focused psychotherapy has helped him remain naltrexone—compliant while he works on issues of identity and relatedness.Conclusion: The model suggests studies that could be conducted to both prevent and treat this form of autism. (shrink)

This paper argues that a concept of rebuking God (bhagavannindā) existed as a prohibited act in premodern Sanskrit Brahmanical texts, with the earliest examples in medieval Vaiṣṇava narratives (in the Bhāgavata Purāṇa and Viṣṇu Purāṇa) of Vena and Śiśupāla. The concept of bhagavannindā problematizes the Bhāgavata Purāṇa rereading of the Śiśupāla story: how can someone rebuke a god (here Kṛṣṇa) and be seemingly rewarded (through sāyujya [union] with the god)? I argue that to this problem in Vaiṣṇava and epic narratives (...) the Bhāgavata Purāṇa offers dveṣabhakti / vairānubandha (liberation through enmity or hatred) as a potential solution. Finally, through investigation of two early modern commentaries on the Mahābhārata, I argue that reading this concept of divine censure into the epics was not without tensions. The epic commentators sometimes reveal their own ambivalent readings of episodes where Kṛṣṇa is rebuked. The paper draws attention to the importance of the Bhāgavata Purāṇa as a commentary on the Mahābhārata, upon which later exegetes relied. It surveys how and why the peculiar concept of dveṣabhakti emerges in Vaiṣnava theology and presents narrative as both the source where this orthodox concept of divine censure emerges and the site where the concept is reinforced in commentary. (shrink)

Deep neural networks (DNNs) have been playing a significant role in acoustic modeling. Convolutional neural networks (CNNs) are the advanced version of DNNs that achieve 4–12% relative gain in the word error rate (WER) over DNNs. Existence of spectral variations and local correlations in speech signal makes CNNs more capable of speech recognition. Recently, it has been demonstrated that bidirectional long short-term memory (BLSTM) produces higher recognition rate in acoustic modeling because they are adequate to reinforce higher-level representations of acoustic (...) data. Spatial and temporal properties of the speech signal are essential for high recognition rate, so the concept of combining two different networks came into mind. In this paper, a hybrid architecture of CNN-BLSTM is proposed to appropriately use these properties and to improve the continuous speech recognition task. Further, we explore different methods like weight sharing, the appropriate number of hidden units, and ideal pooling strategy for CNN to achieve a high recognition rate. Specifically, the focus is also on how many BLSTM layers are effective. This paper also attempts to overcome another shortcoming of CNN, i.e. speaker-adapted features, which are not possible to be directly modeled in CNN. Next, various non-linearities with or without dropout are analyzed for speech tasks. Experiments indicate that proposed hybrid architecture with speaker-adapted features and maxout non-linearity with dropout idea shows 5.8% and 10% relative decrease in WER over the CNN and DNN systems, respectively. (shrink)

In recent years, the network has become more complex, and the attacker’s ability to attack is gradually increasing. How to properly understand the network security situation and improve network security has become a very important issue. In order to study the method of extracting information about the security situation of the network based on cloud computing, we recommend the technology of knowledge of the network security situation based on the data extraction technology. It converts each received cyber security event into (...) a standard format that can be defined as multiple brochures, creating a general framework for the cyber security situation. According to the large nature of network security situation data, the Hadoop platform is used to extract aggregation rules, and perform model extraction, pattern analysis, and learning on a network security event dataset to complete network security situation rule mining, and establish a framework for assessing the state of network security. According to the results of the federal rule extraction, the level of network node security risk is obtained in combination with signal reliability, signal severity, resource impact, node protection level, and signal recovery factor. A simulation test is performed to obtain the intrusion index according to the source address of the network security alarm. Through the relevant experiments and analysis of the results, the attack characteristics obtained in this study were obtained after manually reducing the network security event in the 295 h window. The results show that after the security event is canceled, the corresponding window attack index decreases to 0, indicating that this method can effectively implement a network security situation awareness. The proposed technique allows you to accurately sense changes in network security conditions. (shrink)

The debate over the benefits of female representation in top management is ongoing, with some arguing it enhances decision-making quality by bringing diverse perspectives, while others seeing it as symbolic or even detrimental. To make progress on the debate, this study takes an institutional perspective to develop a theoretical account examining the gender norms that constraining the effect of female representation in top management teams (TMTs) on corporate financial fraud. We offer two main insights: (a) female TMT representation is associated (...) with lower incidence of corporate fraud, and (b) the relationship becomes weaker for firms domiciled in regions with gender inegalitarian norms or gender stereotypical norms that are more gender stratified. Results based on archival data about Chinese public firms, and simultaneous estimation of fraud commitment and detection probabilities, support our predictions. Several alternative econometric specifications, including (but not limited to), instrumental variable analysis and matched sample analysis, enhance confidence in the robustness of our findings. The findings of this study make important contributions to the literatures of managerial diversity, corporate fraud, and institutional norms. (shrink)

Research on fair trade has flourished over the past decade as fair trade food products have gained popularity amongst consumers in many developed economies. This study examines the effects of recessionary economic conditions on fair trade consumers’ purchasing behaviour. An online survey was administered to 306 fair trade consumers from Canada, the United Kingdom and the United States of America. The results reveal a discrepancy among fair trade consumers as only consumers that purchase fair trade on an occasional basis adhered (...) to established consumer behaviour norms, i.e. decreasing their purchases of fair trade products and becoming significantly more price aware. Respondents who actively consume fair trade generally remained loyal to their purchase. While some active consumers altered their purchasing behaviour, this phenomenon was not common amongst this group as no statistically significant changes were observed. Differences were also noted among the three countries as the Canadian and US fair trade consumers significantly decreased their consumption of fair trade as a result of the recession, whereas the UK consumers did not. In addition to the research results, theoretical and managerial implications will be discussed along with future research directions. (shrink)

Since their introduction in the early 2000s, the use of social networking websites has exploded. Many businesses are seeing increased revenue due to their social commerce strategy. Despite the popularity of social commerce websites, some consumers are still hesitate to use them. This study aims to evaluate the factors that influence the adoption of social commerce. A sample of 721 Chinese We Chat users took part in the research. The findings reveal that social capital mediates the positive effect of social (...) commerce adoption and perceived ease of use on techno-stress and online impulse purchasing. Likewise, information overloading mediates the positive effect of social commerce adoption and PERU on techno-stress and online impulse purchasing. The findings have implications for both practice and research in understanding social commerce adoption in emerging economies. (shrink)

This examines the six drivers and twelve detailed practices of sustainable human resource development (S-HRD) before and during the COVID-19 pandemic across different organizations in Poland. The empirical strategy is based on explorative research conducted using surveys in Poland between 2020 and 2021. The results confirm that the surveyed organizations implemented S-HRD practices driven mainly by the expectations of external stakeholders. They neglected the areas of caring for employees’ well-being and developing environmental awareness before the COVID-19 pandemic. During the pandemic, (...) most companies maintained their approach to S-HRD. This research is unique because it adds to the body of literature advocating the significance of S-HRD for organizational resilience before, during, and after extreme events. Generalizing the results is challenging because the snowball sample has significant restrictions. However, future research may overcome these shortcomings by using larger samples based on probability or random sampling techniques. (shrink)

Interleukin‐1 receptor‐associated kinase‐1 (IRAK1) is linked to the pathogenesis of atherosclerosis; however, its role in macrophage foam cell formation is not known. Therefore, the present study investigated the role of IRAK1 in lipid uptake, biosynthesis, and efflux in THP‐1 derived macrophages and human monocyte‐derived macrophages (HMDMs). Ox‐LDL (40 μg/mL, 15 minutes–48 hours) treatment induced time‐dependent increase in IRAK1, IRAK4, and Stat1 activation in THP‐1 derived macrophages. IRAK1/4 inhibitor (INH) or IRAK1 siRNA significantly attenuated cholesterol accumulation, DiI‐Ox‐LDL binding, and uptake while (...) cholesterol efflux to apoAI and HDL was enhanced in THP‐1 derived macrophages and HMDMs. Ox‐LDL treatment significantly increased the mRNA expression of CD36, LOX‐1, SR‐A, ABCA1, ABCG1, Caveolin‐1, CYP27A1 while that of SR‐BI was decreased. IRAK1/4 inhibition or IRAK1 knockdown, however, attenuated Ox‐LDL‐induced CD36 expression; augmented ABCA1 and ABCG1 expression while expression of others was unaffected in THP‐1 derived macrophages and HMDMs. Moreover, IRAK1/4 inhibition had no significant effect on genes involved in lipid biosynthesis. In IRAK1/4 INH pre‐treated THP‐1 derived macrophages Ox‐LDL‐induced Stat1 phosphorylation and its binding to CD36 promoter was significantly attenuated while LXRα expression and its binding to the ABCA1/ABCG1 locus, NFATc2 activation and its binding to ABCA1 locus was enhanced. The present study thus demonstrates that IRAK regulates lipid accumulation by modulating CD36‐mediated uptake and ABCA1‐, ABCG1‐dependent cholesterol efflux. Therefore, IRAK1 can be a potential target for preventing macrophage foam cell formation. (shrink)

This major study examines the most fundamental categories in terms of which we conceive of ourselves, critically surveying the concepts of substance, causation, agency, teleology, rationality, mind, body and person, and elaborating the conceptual fields in which they are embedded. The culmination of 40 years of thought on the philosophy of mind and the nature of the mankind Written by one of the world’s leading philosophers, the co-author of the monumental 4 volume _Analytical Commentary on the Philosophical Investigations_ Uses broad (...) categories, such as substance, causation, agency and power to examine how we think about ourselves and our nature Platonic and Aristotelian conceptions of human nature are sketched and contrasted Individual chapters clarify and provide an historical overview of a specific concept, then link the concept to ideas contained in other chapters. (shrink)

A critical note on Christopher Bartel and Jack M. C. Kwong, ‘Pluralism, Eliminativism, and the Definition of Art’, Estetika 58 (2021): 100–113. Art pluralism is the view that there is no single, correct account of what art is. Instead, art is understood through a plurality of art concepts and with considerations that are different for particular arts. Although avowed pluralists have retained the word ‘art’ in their discussions, it is natural to ask whether the considerations that motivate pluralism should lead (...) us to abandon art talk altogether; that is, should pluralism lead to eliminativism? This paper addresses arguments both for and against this move. We ultimately argue that pluralism allows one to retain the word ‘art’, if one wants it, but only in a loose, conversational sense. The upshot of pluralism is that talk of art in general cannot be asked to do theoretical and philosophical work. (shrink)

We study a notion of ‘o-amorphous’ which bears the same relationship to ‘o-minimal’ as ‘amorphous’ 191–233) does to ‘strongly minimal’. A linearly ordered set is said to be o-amorphous if its only subsets are finite unions of intervals. This turns out to be a relatively straightforward case, and we can provide a complete ‘classification’, subject to the same provisos as in Truss . The reason is that since o-amorphous is an essentially second-order notion, it corresponds more accurately to 0-categorical o-minimal, (...) and our classification is thus very similar to the one given in 565–592) for that case. More interesting structures arise if we replace ‘interval’ in the definition by ‘convex set’, giving us the class of weakly o-amorphous sets. Here, in fact, there are so many examples that a complete classification seems out of the question. We illustrate some of the structures which these may exhibit, and classify them in certain instances not too far removed from the o-amorphous case. (shrink)

A set is said to be amorphous if it is infinite, but cannot be written as the disjoint union of two infinite sets. The possible structures which an amorphous set can carry were discussed in [5]. Here we study an analogous notion at the next level up, that is to say replacing finite/infinite by countable/uncountable, saying that a set is quasi-amorphous if it is uncountable, but is not the disjoint union of two uncountable sets, and every infinite subset has a (...) countably infinite subset. We use the Fraenkel–Mostowski method to give many examples showing the diverse structures which can arise as quasi-amorphous sets, for instance carrying a projective geometry, or a linear ordering, or both; reconstruction results in the style of [1] are harder to come by in this case. (shrink)

This article, written by a former justice of the Supreme Court of India and chairman of the Press Council of India, describes the media accountability system in India and argues for the global necessity for such systems. It declares the need for free press systems for the survival of democratic institutions and claims that society has an obligation to monitor media systems so they remain free. The alternative will be government regulation, which will suspend the vital characteristics of a free (...) press. A press council, on the other hand, can work more cooperatively with the press to assure responsibility. Global forces make it important for the mass media to explore the virtues inherent in media accountability systems, such as press councils. This article suggests why those systems are increasingly important, proposes structures and functions for such councils, and uses the Press Council of India as an example of a working organization. (shrink)

Upshot: Time constraints, locked curriculums, strict management, and possible anarchy in the classroom are some of the themes that originated from the commentaries. I argue that these challenges should be viewed holistically in the broader picture. I also question the educator’s role in mitigating these obstacles. My advice: Do it anyway.

The weak objectification of physical properties is shown to yield the same probabilistic implications as strong objectification and can therefore be refuted on the basis of suitable interference experiments. An alternative test of hypothetical objectification statements, as they occur in the EPR experiment, is based on joint probabilities and the ensuing Bell inequalities. Quantum mechanics turns out to be partially compatible with Bell's inequalities even in cases where weak objectification is excluded by interference.