Reasonable Account Research Articles

What is the point of human rights?

This article offers a moral and logical critique of human rights minimalism, by which is meant an account that restricts human rights to a level of sufficiency above or beyond which inequalities have no moral relevance, and which makes duties prior to rights, such that rights are dependent on assumed or actual institutional capacities. The argument is that human rights minimalism fails by its own standards – to represent moral equality – on two counts. First, it is predicated on a principle of moral equality of human beings, yet can produce no arguments against even the starkest inequalities of living conditions. Second, by making rights a dependent variable to the reasonableness of duties, what rights people have will in effect be the product of contingent institutional capacities. For a truly egalitarian commitment to human rights, minimalism is the wrong philosophy. A point made is that inequality is politically constructed, and institutional capacities will partly be a function of such constructed inequalities. Any reasonable account of human rights needs to have resources within itself to criticise those constructed inequalities that negatively affect institutional capacities to protect and promote rights. With inspiration from Anderson’s analysis of the point of equality, it is argued here that human rights have a dual rationale: a negative one to end oppression, and a positive one to establish a political culture of democratic equality.

Exceptionality in the context of individual funding requests

The National Health Service operates under significant resource constraints, both financially and in terms of staffing, leading to challenges in providing comprehensive healthcare for all. This poses a problem for commissioners: how do we prioritise treatment allocation? Chris Newdick’s influential work in ethics and law has shaped discourse in this area for over three decades. However, we critique a specific aspect of Newdick’s work concerning individual funding requests (IFRs) within the healthcare resource allocation system. The allocation problem involves balancing population-wide healthcare needs with the ethical imperative to treat individuals. Decision-making frameworks like the ‘Accountability for Reasonableness’ (A4R) framework aim to address this by fostering fair processes. In the United Kingdom, local priority forums, guided by ethical frameworks, play a crucial role in resource allocation decisions. While these processes strive to be fair, they are not flawless. These processes cannot consider every potential patient perspective, circumstance or reason for needing treatment. To address this, A4R frameworks include mechanisms for revision and appeals. IFRs form an important part of this picture by providing a recourse for patients whose cases may not have been adequately considered because they are in some sense unusual or ‘exceptional’. However, current processes often rely on a problematic interpretation of ‘exceptionality’ which fails to align with A4R principles. This interpretation sometimes excludes those who ought to be included, and includes those who ought to be excluded. We argue for a revised understanding of exceptionality to ensure fairness and effectiveness in resource allocation processes informed by Newdick’s work.

How Does the Use of Accounting Information Systems and Internal Control Affect Employee Performance? A Moderation Analysis of Work Motivation

This study investigates how accounting information systems (AIS) and internal control systems affect employee performance. Work motivation is used as a moderating variable. Accounting information systems are very important for companies, especially in the era of globalization and increasingly rapid technology. In the era of globalization and rapid technological development, companies including Savings and Loan Cooperatives in Surakarta face challenges in improving employee performance in order to remain competitive. For this reason, an effective and efficient accounting information system (AIS) and a strong internal control system are needed, because both are believed to help in decision making, supervision, and work planning. However, the effectiveness of these two systems in improving employee performance cannot be separated from the work motivation possessed by individuals. In other words, the level of work motivation is an important key in strengthening the influence of AIS and internal control on employee performance. Information such as orders, sales, and payments are recorded in this system, which is needed by managers and employees for control and planning. Good performance can be seen from an increase in employee quality and productivity, and a decrease in absenteeism. A good accounting information system helps decision-making and satisfies users. Quality internal controls increase productivity and protect company assets. Employee motivation also affects performance, and perceived needs are important for motivation. This research focused on Surakarta City Savings and Loan Cooperative. Quantitative methods were used to collect primary data from a survey conducted on 100 employees working in various positions in the company. The results showed that the desire to work increases according to the two independent variables and employee performance, or the process the greater the work motivation, the greater the performance of workers affected by internal control and AIS. This research shows that a strict internal control system and proper use of accounting information technology are essential to increase employee productivity.

Recovery of VAT on Replacement of Debtor's Assets

The purpose of the research. The article examines the problems of legal and tax practice of VAT recovery by the receiving party when replacing assets of a bankrupt debtor as a legally regulated process of transferring property from the debtor to a joint-stock company. The specific practice of the procedure of VAT recovery by the receiving joint-stock company when replacing assets, transferring pledged property and tangible assets off-balance sheet is analyzed. Conclusions. Judicial resolution of tax consequences of VAT recovery in case of asset replacement of a bankrupt debtor obliges the receiving joint-stock company to make reasonable accounting and tax decisions on VAT refund from the budget.

Can reflection mitigate COVID-19 vaccine conspiracy beliefs and hesitancy?

Objective design: Periods of social turmoil, such as the COVID-19 pandemic, tend to amplify conspiracy beliefs, evidenced by increased vaccine hesitancy. Despite this trend, effective interventions targeting vaccine-related conspiracy beliefs remain scarce, partly due to underexplored cognitive processes. Three competing theoretical accounts offer differing predictions about the role of reflective thinking in supporting conspiracy beliefs: the Motivated Reasoning Account suggests reflection strengthens commitment to pre-existing attitudes; the Reflective Reasoning Account posits that reflection enhances belief accuracy; and the Reflective Doubt Account proposes reflection fosters general scepticism. Main outcome measures: Utilising open science practices and a validated technique to activate reflection, we conducted an experimental investigation with a diverse sample (N = 1483) segmented by vaccine attitudes. We investigated the impact of reflection on specific and generic COVID-19 conspiracy beliefs and vaccine-support behaviours across pro-vaccine, neutral, and vaccine-hesitant groups, while examining the moderating effects of scientific literacy, intellectual humility, and actively open-minded thinking. Results: The confirmatory analysis provided no direct support for the theoretical predictions. However, findings indicated that intellectual humility significantly moderated the effect of reflection, enhancing vaccine-support behaviour among participants with high intellectual humility, highlighting the complex interplay of cognitive style and prior attitudes in shaping responses to conspiracy beliefs and vaccine-support actions. Conclusion: The study highlights that while reflective thinking alone did not directly influence vaccine support behavior, its positive effect emerged among individuals with higher intellectual humility, emphasizing the importance of individual differences in shaping belief-related outcomes.

Analyzing energy consumption for the electrodialysis based on separation of gluconic acid (sodium gluconate) including optimization by applying dynamic electrical potential

Abstract BACKGROUNDThe energy consumption and optimization of separation processes are of great interest. Focusing on this, in the present paper, the separation of gluconic acid from a model solution using electrodialysis was investigated. The first question is which voltages (current density) should be applied. To have an orientation for the value of this parameter, one can find the maximum current efficiency (CE) and take the corresponding voltage. Because the CE decreases during the separation process when keeping either voltage or current density constant, the voltage can be adjusted so that the CE remains at maximum (dynamic voltage operation). Thus, the energy consumption can be reduced. However, the ion flux will decrease, which needs to be taken into account for economic reasons (increasing membrane area).RESULTSAdjusting the voltage to keep the CE at maximum or very close to maximum results in a reduction of energy consumption to ≈25% compared to constant voltage operation. The ion flux decreases to a factor of 3, which significantly increases the necessary membrane area. The results also show that when operating with higher voltages (e.g. constant voltage operation), the energy consumption can increase considerably due to decreasing CE and increasing entropy production.CONCLUSIONFrom an economic point of view, it may be justified to apply higher voltages while accepting considerably higher energy consumptions. However, industrial experience is necessary to determine if there are additional negative effects. Additionally, for example, life‐cycle assessment is recommended to consider sustainability requirements. © 2025 Society of Chemical Industry (SCI).

Safety, Lotteries, and Failures of the Imagination

Abstract Safety accounts of knowledge intend to explain why certain true and intuitively justified beliefs fail to be knowledge in terms of such beliefs falling prey to a modal veritic type of luck. In particular, they explain why true and intuitively justified beliefs in “lottery propositions” (highly likely propositions reporting that a particular statistical outcome obtains) are not knowledge. In this paper, I argue that there is a type of case involving lottery propositions that inevitably lies beyond the scope of any reasonable safety account of epistemic luck. I offer counterexamples to accounts of epistemic luck in terms of safety conditions that involve both “locally” and “globally” reliable ways of forming beliefs in nearby worlds. All such counterexamples present a lottery case illustrating the next possibility: the process of selecting the lottery winner might be such that any world in which it delivers a different outcome is extremely far away from the actual world. In addition to being a case of safe ignorance, this type of lottery case shows that, ultimately, either veritic epistemic luck is not unsafe true belief or beliefs in lottery propositions are not epistemically luckily true.

A sequential model of two-choice intensity identification

A model of perceptual decision-making in two-choice intensity identification tasks is advanced. The model assumes that sensory pathways encode the physical intensity of the stimulus in the firing rates of sensory afferents, characterized by exponentially distributed interarrival times. The decision-making process entails a sequential comparison of each interarrival time with memory traces from prior stimulus exposure. This yields a random walk process reminiscent of the two-choice RT model by Stone (1960), but with an additional stochastic element introduced by variable sampling times. The model provides a reasonable account of data garnered in a brightness identification task (Experiment 1), aligning with distributional RT statistics and intensity effects on mean RTs. Several post hoc assumptions, such as variability and bias in the starting point of the random walk, are required to accurately predict error RT distributions, however, which introduces problematic asymmetries in predicted error probabilities. Applying the model to a loudness identification task (Experiment 2) necessitated the additional assumption of variability in transduction rates to overcome challenges in accommodating longer RTs for errors compared to correct responses in this task.

Approaching Ethical Challenges at the Intersection of Medical and Social Care.

This article discusses tensions related to expectations about the health-care sector's investment in the social drivers of health. As social-care roles and responsibilities are defined, the health-care sector needs a clearer set of ethical principles to guide policy and practice. Norman Daniels's accountability for reasonableness (A4R) approach offers a framework for the development of more formal approaches, by structuring organization-wide conversations about the relevant values and providing a vocabulary for talking about the ethical dilemmas involved in questions of justice and organizational responsibility.

Clinical reasoning and generics

ABSTRACT I argue that generic generalizations expressed in language (i.e. ‘generics’) are apt for clinical reasoning. I introduce generics and describe two problems in the use and interpretation of generics: Generics may license inaccurate judgements about the frequency of events or properties within a group (i.e. a problem with the ‘truth-aptness’ of generics) and may facilitate problematic beliefs about social kinds (e.g. prejudice or essentializing). I provide an account of clinical reasoning and describe some features of what I call ‘good’ clinical reasoning. I offer examples of generics in clinical contexts and examine how the two problems with generics (i.e. of truth-aptness and social generics) can harm patients and impair clinical reasoning. However, I ultimately argue that generics are important for good clinical reasoning because they track ‘conspicuous’ features of disease processes (e.g. severe possible outcomes). Further, I argue that prejudicial generics are often irrational to believe. Social generics that are rational to believe need not lead to problematic implicatures about social kinds and can instead facilitate meaningfully articulating societal injustices. I then argue that statistical statements, which are tempting alternatives to generics in clinical reasoning, are no better than generics for good clinical reasoning.

The Descent of Reason: Reading Plato’s Cave as Psychic Drama

Abstract Plato’s Republic is governed by an analogy drawn between the structures of cities and souls. Because the inner workings of souls are difficult to discern, we might better find the soul’s nature and virtues by looking at the city’s nature and virtues. Despite successfully using the analogy to discern the nature of the soul, its virtues, and its proper ordering, the Republic frequently obscures the very analogy that functions as its guiding thread, and it is not at all obvious whether the political material in Books V–VII has a psychological correlate. This essay develops a psychological reading of key moments in the dialogue where the city-soul analogy fades in favor of more apparently political content. Focusing on the Allegory of the Cave, it argues that when the Cave is read as a “psychic drama,” it discloses reason’s drama within the soul. Like the freed prisoner, reason must be liberated from imprisonment alongside the sub-rational elements of the soul so that it may see the truth by which it can be nourished. However, reason must also descend, like the prisoner, to the sub-rational elements of the soul in order to care for them, for its own sake and for theirs. Read this way, the Republic presents an account of reason which rules the passions in the “precise sense” of Book I, that is, for their sake, and not simply for its own liberation and well-being.

Agency and theoretical reason in The Practical Self

ABSTRACT My comments focus on the relation between theoretical reason and agency in Gomes’ account. I argue that, while Gomes is right that agency plays a role in relating us to an objective world, accounting for it does not require us to exclude theoretical reason in advance by requiring that the propositions to which we practically assent be theoretically undecidable. There are both theoretical and practical grounds for taking ourselves to have agency in thinking, and we should prefer an account of reason which allows both kinds of grounds to play a role in rationalizing our commitments. Gomes should, therefore, weaken the dualism of theoretical and practical reason which he takes over from Kant. This dualism is in any event hard to sustain outside the context of transcendental idealism; weakening it allows for what I suggest is a better account of the interaction between theoretical and practical reason.

Accountability for Reasonableness as a Framework for the Promotion of Fair and Equitable Research

Despite increased efforts to ensure diversity in genomic research, the exclusion of minority groups from data analyses and publications remains a critical issue. This paper addresses the ethical implications of these exclusions and proposes accountability for reasonableness (A4R) as a framework to promote fairness and equity in research. Originally conceived by Norman Daniels and James Sabin to guide resource allocation in the context of health policy, A4R emphasizes publicity, relevance of reasons, enforcement, and revision as essential for legitimacy and trust in the decision‐making process. The authors argue that A4R is also relevant to resource allocation in research and that, if adequately informed and incentivized by funding agencies, institutional review boards, and scientific journals, researchers are well‐positioned to assess data‐selection justifications. The A4R framework provides a promising foundation for fostering accountability in genomics and other fields, including artificial intelligence, where lack of diversity and pervasive biases threaten equitable benefit sharing.

A living reasonable account: on the status of Timaeus’ eikōs logos (again)

Abstract Is an account of hair or nails as negotiable as one of the Demiurge? It should not be. The aim of this paper is to supplement existing interpretations of Timaeus’ eikōs logos in order to provide well-grounded answers to this and similar questions. More specifically, I shall demonstrate that Timaeus’ account cannot be confined to a single epistemological field, namely that of unstable likeliness, because it exhibits a much more nuanced and graduated structure, just as do the realities it deals with, and, as a whole, leaves minimal room for refutation and scepticism.

The Uses of Phenomenology for Latinx Feminisms: Developing a Phenomenological Approach Informed by Rupture

Given the various shortcomings of classical phenomenological methods identified by critical and liberatory theorists, this paper considers what phenomenology has to offer theorists of multiply marginalized experience. The paper begins with an account of the major reasons for which Latinx feminists such as Linda Martín Alcoff, Jacqueline Martinez, and Mariana Ortega have found a phenomenological approach useful in their projects. This account reveals that though Latinx feminist phenomenologists have found useful resources for theorizing multiply marginalized theory and identity in the classical texts of phenomenology, experiences unique to those subjected to marginalization remain significantly underdeveloped or absent from classical accounts. Taking seriously the primacy of lived experiences of ‘rupture’, this paper argues, is therefore necessary in the development of a phenomenological approach that does justice to life in the borderlands and the lived experience of being-between-worlds. Informed by the work of Latinx feminist theorists such as Gloria Anzaldúa and María Lugones, this paper closes with a proposed critical feminist phenomenological approach that centers the moment of ‘rupture’ described in such work. Ultimately, this paper argues that the communication and documentation of these ruptures in the form of phenomenological description allows for the examination and interrogation of sedimented logics of oppression on the way to liberatory ends.

The norm of reasoning

ABSTRACT The paper presents and defends a new account of reasoning. Reasoning is essentially subject to a constitutive norm, the norm of following sufficient normative reasons. Instead of rule-following, following normative reasons is essential. After clarifying the view, three arguments in its support will be presented. They concern the scope of (correct) reasoning, the value of (correct) reasoning, and the relation between reasoning and treating a consideration as a reason. Two objections – concerning the knowledge norm of belief and cases of improperly treating a consideration as a reason – will be dealt with.

Bradley, Irony, and Minimalist Metaphysics

Abstract This paper explores the metaphysical and metaphilosophical irony of the British philosopher F. H. Bradley (1846–1924). Using Richard Rorty's account of irony in Contingency, Irony, and Solidarity, it advances a reading of Bradley's work as one in which he ironically plays absolute idealism, pragmatism, and skepticism off each other. It then develops an account of the deeper reason for such an ironic approach to metaphysics, namely, that Bradley aimed to secure both the autonomy of metaphysical inquiry against incursions by science, religion, and morality, and the limits of such inquiry against the more exuberant idealists of his generation.

The Legal Status of Circumstantial Evidence in the Context of Criminal Cases in Indonesia

In practice, there are several instances of criminal decisions that are not in accordance with the law. In such instances, the judge interprets the law or legal findings based on circumstantial evidence. As a result, the action taken does not achieve the highest degree of justice and legal certainty in a decision. This is because the decision is not based on the minimum requirements of two pieces of evidence that must be met in terms of evidence to impose a sentence. The objective of this research was to analyze the legal status of circumstantial evidence in the context of criminal cases. Our research findings indicate that the philosophy of circumstantial evidence, as it pertains to criminal procedural law, represents a form of evidence that can be considered by judges in relation to the absence of facts that are not directly visible by eyewitnesses. This evidence is intended to provide a comprehensive depiction of the truth of an event, thereby facilitating the acceptance of a reasonable account of events. Establishing circumstantial evidence is distinct from providing instructions, however. To do so, one must obtain clues from facts presented at trial in the form of witness statements, letters and statements of the accused. The ius constituendum application of circumstantial evidence in the process of proving a criminal case is to provide the judge with the authority to utilise circumstantial evidence in the process of proving a crime as an additional legal means of evidence in sentencing. The role of indirect evidence in the imposition of criminal penalties is a doctrine that is confined to be the domain of legal experts.

Continuous and discrete proportion elicit different cognitive strategies

Continuous and discrete proportion elicit different cognitive strategies

Second Account Instagram sebagai Media Self Disclosure di Kalangan Mahasiswa

Social media is a means for self-disclosure or self-disclosure. Instagram is a social media that is a means for self-disclosure, through the features of the Instagram application, students can share photos, videos, stories and other content to show aspects of their lives to other people. Not a few students of the Islamic Communication and Broadcasting Study Program of the Sulthan Thaha Saifuddin Jambi State Islamic University use a second Instagram account for several reasons, including because they have more freedom to open themselves on this account which only selected people can access. access it. The research method used is descriptive qualitative. Data collection was carried out using observation, interviews and documentation techniques. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results of research conducted on 12 (twelve) student informants can be concluded that the self-disclosure that tends to be highlighted is self-disclosure in open areas, blind areas and hidden areas.