231,596 research outputs found

    Experimenting on Contextualism: Between-Subjects vs. Within-Subjects

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    According to contextualism, vast majority of natural-language expressions are context-sensitive. When testing whether this claim is reflected in Folk intuitions, some interesting methodological questions were raised such as: which experimental design is more appropriate for testing contextualism – the within- or the between-subject design? The main thesis of this paper is that the between-subject design should be preferred. The first experiment aims at assessing the difference between the results obtained for within-subjects measurements (where all participants assess all contexts) and between-subject measurements (where respondents evaluating different contexts are distinct groups). It is shown that the within-subject design provides data that seems to support contextualism. However, I present an alternative, invariantist interpretation of these results, therefore showing that the within-subject design does not allow to empirically distinguish between contextualism and invariantism. The second experiment further elaborates the issue of how perceiving the contrast between contexts can affect subjects’ judgments – I show that certain kinds of contexts may elicit opposite intuitions when contrasted with different contexts

    Epistemic luck and logical necessities: armchair luck revisited

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    Modal knowledge accounts like sensitivity or safety face a problem when it comes to knowing propositions that are necessarily true because the modal condition is always fulfilled no matter how random the belief forming method is. Pritchard models the anti-luck condition for knowledge in terms of the modal principle safety. Thus, his anti-luck epistemology faces the same problem when it comes to logical necessities. Any belief in a proposition that is necessarily true fulfills the anti-luck condition and, therefore, qualifies as knowledge. Miščević shares Pritchard’s take on epistemic luck and acknowledges the resulting problem. In his intriguing article “Armchair Luck: Apriority, Intellection and Epistemic Luck” Miščević suggests solving the problem by supplementing safety with a virtue theoretic condition-“agent stability”-which he also spells out in modal terms. I will argue that Miščević is on the right track when he suggests adding a virtue-theoretic component to the safety condition. However, it should not be specified modally but rather in terms of performances that manifest competences

    Variance analysis and linear contracts in agencies with distorted performance measures

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    This paper investigates the role of variance analysis procedures in aligning objectives under the condition of distorted performance measurement. A riskneutral agency with linear contracts is analyzed, whereby the agent receives postcontract, pre-decision information on his productivity. If the performance measure is informative with respect to the agent’s marginal product concerning the principal’s objective, variance investigation can alleviate effort misallocation. These results carry over to a participative budgeting situation, but in this case the variance investigation procedures are less demanding

    ON CONSTRUCTIVE-ENGAGEMENT STRATEGY OF COMPARATIVE PHILOSOPHY: A JOURNAL THEME INTRODUCTION [abstract]

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    In this journal theme introduction, first, I explain how comparative philosophy as explored in the journal Comparative Philosophy is understood and how it is intrinsically related to the constructive engagement strategy. Second, to characterize more clearly and accurately some related methodological points of the constructive-engagement strategy, and also to explain how constructive engagement is possible, I introduce some needed conceptual and explanatory resources and a meta-methodological framework and endeavor to identify adequacy conditions for methodological guiding principles in comparative studies. Third, as a case analysis, I show how the constructive-engagement reflective practice bears on recent studies of Chinese and comparative Chinese-Western philosophy, especially in the past decade, for two purposes: to illustrate the foregoing theoretic characterization of the constructive engagement strategy, and to identify and explain some constructive morals that might have general significance for comparative studies

    The Role of Performance Measure Characteristics in the Design of Incentive Systems: An Empirical Analysis

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    In this paper, I derive three general performance measure characteristics from the literature that are theoretically related to the use of performance measures, i.e., (1) the impact that a manager has on performance (sensitivity), (2) the impact that uncontrollable factors have on performance (controllability), and (3) the degree to which the performance measure is objective and verifiable (measurement accuracy). I empirically examine the effect of information asymmetry and the performance measure characteristics on the use of three types of performance measures. Furthermore, I examine how two types of uncertainty, i.e., task uncertainty and environmental uncertainty, affect information asymmetry and performance measure characteristics. The major finding of this study is that sensitivity is positively related to the use of all three types of performance measures, while measurement accuracy is positively related to two out of these three types of performance measures. Controllability, on the other hand, does not have the proposed positive effect on any of the performance measures examined. These results suggest that sensitivity and measurement accuracy play an important role in designing incentive systems, while controllability seems to play no role.accounting and auditing ;

    FAST : a fault detection and identification software tool

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    The aim of this work is to improve the reliability and safety of complex critical control systems by contributing to the systematic application of fault diagnosis. In order to ease the utilization of fault detection and isolation (FDI) tools in the industry, a systematic approach is required to allow the process engineers to analyze a system from this perspective. In this way, it should be possible to analyze this system to find if it provides the required fault diagnosis and redundancy according to the process criticality. In addition, it should be possible to evaluate what-if scenarios by slightly modifying the process (f.i. adding sensors or changing their placement) and evaluating the impact in terms of the fault diagnosis and redundancy possibilities. Hence, this work proposes an approach to analyze a process from the FDI perspective and for this purpose provides the tool FAST which covers from the analysis and design phase until the final FDI supervisor implementation in a real process. To synthesize the process information, a very simple format has been defined based on XML. This format provides the needed information to systematically perform the Structural Analysis of that process. Any process can be analyzed, the only restriction is that the models of the process components need to be available in the FAST tool. The processes are described in FAST in terms of process variables, components and relations and the tool performs the structural analysis of the process obtaining: (i) the structural matrix, (ii) the perfect matching, (iii) the analytical redundancy relations (if any) and (iv) the fault signature matrix. To aid in the analysis process, FAST can operate stand alone in simulation mode allowing the process engineer to evaluate the faults, its detectability and implement changes in the process components and topology to improve the diagnosis and redundancy capabilities. On the other hand, FAST can operate on-line connected to the process plant through an OPC interface. The OPC interface enables the possibility to connect to almost any process which features a SCADA system for supervisory control. When running in on-line mode, the process is monitored by a software agent known as the Supervisor Agent. FAST has also the capability of implementing distributed FDI using its multi-agent architecture. The tool is able to partition complex industrial processes into subsystems, identify which process variables need to be shared by each subsystem and instantiate a Supervision Agent for each of the partitioned subsystems. The Supervision Agents once instantiated will start diagnosing their local components and handle the requests to provide the variable values which FAST has identified as shared with other agents to support the distributed FDI process.Per tal de facilitar la utilització d'eines per la detecció i identificació de fallades (FDI) en la indústria, es requereix un enfocament sistemàtic per permetre als enginyers de processos analitzar un sistema des d'aquesta perspectiva. D'aquesta forma, hauria de ser possible analitzar aquest sistema per determinar si proporciona el diagnosi de fallades i la redundància d'acord amb la seva criticitat. A més, hauria de ser possible avaluar escenaris de casos modificant lleugerament el procés (per exemple afegint sensors o canviant la seva localització) i avaluant l'impacte en quant a les possibilitats de diagnosi de fallades i redundància. Per tant, aquest projecte proposa un enfocament per analitzar un procés des de la perspectiva FDI i per tal d'implementar-ho proporciona l'eina FAST la qual cobreix des de la fase d'anàlisi i disseny fins a la implementació final d'un supervisor FDI en un procés real. Per sintetitzar la informació del procés s'ha definit un format simple basat en XML. Aquest format proporciona la informació necessària per realitzar de forma sistemàtica l'Anàlisi Estructural del procés. Qualsevol procés pot ser analitzat, només hi ha la restricció de que els models dels components han d'estar disponibles en l'eina FAST. Els processos es descriuen en termes de variables de procés, components i relacions i l'eina realitza l'anàlisi estructural obtenint: (i) la matriu estructural, (ii) el Perfect Matching, (iii) les relacions de redundància analítica, si n'hi ha, i (iv) la matriu signatura de fallades. Per ajudar durant el procés d'anàlisi, FAST pot operar aïlladament en mode de simulació permetent a l'enginyer de procés avaluar fallades, la seva detectabilitat i implementar canvis en els components del procés i la topologia per tal de millorar les capacitats de diagnosi i redundància. Per altra banda, FAST pot operar en línia connectat al procés de la planta per mitjà d'una interfície OPC. La interfície OPC permet la possibilitat de connectar gairebé a qualsevol procés que inclogui un sistema SCADA per la seva supervisió. Quan funciona en mode en línia, el procés està monitoritzat per un agent software anomenat l'Agent Supervisor. Addicionalment, FAST té la capacitat d'implementar FDI de forma distribuïda utilitzant la seva arquitectura multi-agent. L'eina permet dividir sistemes industrials complexes en subsistemes, identificar quines variables de procés han de ser compartides per cada subsistema i generar una instància d'Agent Supervisor per cadascun dels subsistemes identificats. Els Agents Supervisor un cop activats, començaran diagnosticant els components locals i despatxant les peticions de valors per les variables que FAST ha identificat com compartides amb altres agents, per tal d'implementar el procés FDI de forma distribuïda.Postprint (published version

    THE EFFECTS OF CORPORATE GOVERNANCE STRUCTURE AND FIRM CHARACTERISTIC TOWARDS ENVIRONMENTAL DISCLOSURE

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    This study aims to obtain empirical evidence about the effect of corporate governance structure and firm characteristic towards environmental disclosure of firms in Indonesia. Prior research review show that there is no consistency and have variety results. This research is a replication with modification of the research by Rao, et al (2012) and Burgwal and Vieira (2014) that examined the influence of corporate governance structure and firm characteristic on environmental disclosure. This study attempts to examine it with seven independent variables. These are independent commissioners, institutional ownership, board of commissioners size, proportion of women directors, firm size, profitability and industry type. The population of this study was all companies listed in Indonesia Stock Exchange (IDX) in 2012 and 2013. Sample consists of companies which disclose environmental disclosure through the GRI 3.1 index table on sustainability report so there are 59 firms that determined as samples and 59 observations of financial statements. Analysis of Covariance (ANCOVA) test was used as an analysis technique to examine the hypotheses. Statistic program in this study used SPSS 20. The results of this study showed that board of independent commissioners, board of commissioners size and industry type have significant positive effect on environmental diclosure. While institutional ownership, proportion of women directors, firm size and profitability have no significant influence on environmental disclosure. This research showed that corporate governance practices and firm characteristic in Indonesia was still minimize to control the extent of environmental disclosure
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