Framework For Judgment Research Articles

Gustatory cortex neurons perform reliability-dependent integration of multisensory flavor inputs.

Flavor is the quintessential multisensory experience, combining gustatory, retronasal olfactory, and texture qualities to inform food perception and consumption behavior. However, the computations that govern multisensory integration of flavor components and their underlying neural mechanisms remain elusive. Here, we use rats as a model system to test the hypothesis that taste and smell components of flavor are integrated in a reliability-dependent manner to inform hedonic judgments and that this computation is performed by neurons in the primary taste cortex. Using a series of two-bottle preference tests, we demonstrate that hedonic judgments of taste+ smell mixtures are a weighted average of the component judgments, and that the weight of the components depends on their relative reliability. Using extracellular recordings of single-neuron spiking and local field potential activity in combination with decoding analysis, we reveal a correlate of this computation in gustatory cortex (GC). GC neurons weigh bimodal taste and smell inputs based on their reliability, with more reliable inputs contributing more strongly to taste+ smell mixture responses. Input reliability was associated with less variable responses and stronger network-level synchronization in the gamma band. Together, our findings establish a quantitative framework for understanding hedonic multisensory flavor judgments and identify the neural computations that underlie them.

The Evolution Of International Financial Reporting Standards (IFRS) And Its Impact On Global Business Practices

The International Financial Reporting Standards (IFRS) have undergone significant evolution over the years, shaping the financial reporting on a global scale. The journey of IFRS began with the establishment of the International Accounting Standards Committee (IASC) in 1973, which laid the foundation for international accounting harmonization. Over time, the IASC transformed into the International Accounting Standards Board (IASB), which took on the responsibility of developing and issuing IFRS. The adoption of IFRS has become increasingly widespread, with many countries around the world either adopting the standards outright or converging their national standards with IFRS. One of the primary objectives of IFRS is to enhance the comparability, transparency, and reliability of financial reporting across borders. By providing a common set of accounting principles, IFRS facilitates better communication and understanding among stakeholders, including investors, creditors, regulators and other users of financial information. This standardization promotes efficiency in capital markets and encourages cross-border or cross-nation investment and business activities. IFRS is characterized by its principles-based approach, which emphasizes substance over form and allows for greater flexibility in financial reporting. Unlike rules-based standards, which prescribe specific treatments for various transactions, principles-based standards provide a framework for judgment, allowing preparers to alter their financial statements to reflect the economic reality of their transactions. The impact of IFRS extends beyond financial reporting to areas such as taxation, auditing, and regulatory compliance. While the adoption of IFRS has brought many benefits, it has also presented challenges for companies and regulators alike. The evolution of IFRS has had a profound impact on global business practices, promoting greater transparency, comparability, and efficiency in financial reporting. Through an examination of the evolution of IFRS, this research contributes to a deeper understanding of its profound influence on global business practices

Different judgment frameworks for moral compliance and moral violation

In recent decades, the field of moral psychology has focused on moral judgments based on some moral foundations/categories (e.g., harm/care, fairness/reciprocity, ingroup/loyalty, authority/respect, and purity/sanctity). When discussing the moral categories, however, whether a person judges moral compliance or moral violation has been rarely considered. We examined the extent to which moral judgments are influenced by each other across moral categories and explored whether the framework of judgments for moral violation and compliance would be different. For this purpose, we developed the episodes set for moral and affective behaviors. For each episode, participants evaluated valence, arousal, morality, and the degree of relevance to each of the Haidt's 5 moral foundations. The cluster analysis showed that the moral compliance episodes were divided into three clusters, whereas the moral violation episodes were divided into two clusters. Also, the additional experiment indicated that the clusters might not be stable in time. These findings suggest that people have different framework of judgments for moral compliance and moral violation.

Men's attitudes toward third party casual sex

AbstractThe reproductive self-interest model of morality (RSIMM) is a framework for understanding moral judgments associated with sexual behavior. This model posits that individual differences in sexual strategies, mediated by one's religiosity and political orientation, casually influence people's moral judgments toward social hot-button issues. Previous work on the RSIMM has explained individual differences in attitudes toward abortion, prostitution, and contraception. Individuals more interested in long-term mating judged these behaviors as morally wrong. In this preregistered study, we proposed the RSIMM would account for individual differences in rape myth acceptance (RMA). RMA is the phenomenon of endorsing beliefs or stereotypes about rape that diminish the severity of assaults or shift blame from perpetrators to victims. We examined the relationship between political orientation, attitudes toward third-party casual sex, and RMA in a convenience sample of 308 participants (137 women). We predicted that more negative attitudes toward third parties' casual sex would correlate with increased RMA. Our hypothesis was supported for men but not women: Men who condemned others' casual sex, had more unrestricted attitudes about their own casual sex, and desired more casual sex were statistically more likely to accept more rape myths. In the discussion, we speculate that sex differences in the relationship between attitudes towards casual sex and RMA may be due to the costs of rape incurred by women but not men.

Predicting suicidality with small sets of interpretable reward behavior and survey variables

The prediction of suicidal thought and behavior has met with mixed results. This study of 3,476 de-identified participants (4,019 before data exclusion) quantified the prediction of four suicidal thought and behavior (STB) variables using a short reward/aversion judgment task and a limited set of demographic and mental health surveys. The focus was to produce a simple, quick and objective framework for assessing STB that might be automatable, without the use of big data. A balanced random forest classifier performed better than a Gaussian mixture model and four standard machine learning classifiers for predicting passive suicide ideation, active suicide ideation, suicide planning and planning for safety. Accuracies ranged from 78% to 92% (optimal area under the curve between 0.80 and 0.95) without overfitting, and peak performance was observed for predicting suicide planning. The relative importance of features for prediction showed distinct weighting across judgment variables, contributing between 40% and 64% to prediction per Gini scores. Mediation/moderation analyses showed that depression, anxiety, loneliness and age variables moderated the judgment variables, indicating that the interaction of judgment with mental health and demographic indices is fundamental for the high-accuracy prediction of STB. These findings suggest the feasibility of an efficient and highly scalable system for suicide assessment, without requiring psychiatric records or neural measures. The findings suggest that STB might be understood within a cognitive framework for judgment with quantitative variables whose unique constellation separates passive and active suicidal thought (ideation) from suicide planning and planning for safety.

Better than Random: Reliable NLG Human Evaluation with Constrained Active Sampling

Human evaluation is viewed as a reliable evaluation method for NLG which is expensive and time-consuming. To save labor and costs, researchers usually perform human evaluation on a small subset of data sampled from the whole dataset in practice. However, different selection subsets will lead to different rankings of the systems. To give a more correct inter-system ranking and make the gold standard human evaluation more reliable, we propose a Constrained Active Sampling Framework (CASF) for reliable human judgment. CASF operates through a Learner, a Systematic Sampler and a Constrained Controller to select representative samples for getting a more correct inter-system ranking. Experiment results on 137 real NLG evaluation setups with 44 human evaluation metrics across 16 datasets and 5 NLG tasks demonstrate CASF receives 93.18\% top-ranked system recognition accuracy and ranks first or ranks second on 90.91\% of the human metrics with 0.83 overall inter-system ranking Kendall correlation. Code and data are publicly available online.

Malaysian Students’ Perceptions towards Using Peer Feedback to Cultivate Evaluative Judgement of Argumentative Writing

Although peer feedback is a prevailing practice to promote evaluative judgement, its influence on the development of this higher-order cognitive ability has not yet been adequately explored. Specifically, there is a dearth of research that examines the benefit of providing and receiving peer feedback in developing students’ understanding of assessment standards of writing. The purpose of this study is to explore students’ perceptions of how different feedback roles influenced their three types of evaluative judgement of ESL argumentative writing, namely hard, soft and dynamic evaluative judgement. During five weeks, 24 undergraduate students enrolled in an English argumentative writing course at a Malaysian public university were randomly assigned to three distinct peer feedback roles, namely feedback provider, feedback receiver, or feedback outsider, to participate in the peer feedback activities. Thematic analysis of pre- and post-intervention surveys indicated that different feedback roles varied in facilitating the development of evaluative judgement. Despite the limitation of domain-specific knowledge, strategically integrating peer feedback into writing course design afforded students opportunities to cultivate the three types of evaluative judgement. This study translates the theoretical framework of evaluative judgement into identifiable goals within the course of English argumentative writing and sheds light on the cognitive mechanisms inherent in different feedback roles, which enables educators and researchers to better dissect peer feedback curriculum design and student-centred assessment activity.

“The Most Interesting Point in the Kantian System”

Hegel’s chief criticism of Kant in his early essay Faith and Knowledge is that Kant’s philosophy introduces the dichotomy between intuition and concept, between being and thought. As a result, Kantian philosophy fails to explain how the synthesis between concepts and intuitions in experience is possible. Kant’s theory of ideas is symptomatic of this failure: Kant’s idea refers to the concept of totality, the highest expression of reason, which is nonetheless not accessible to human experience. Yet, Hegel recognizes another conception of an idea in Kant’s philosophy: the aesthetic idea in the Critique of Judgment is, according to Hegel, the “most interesting point in the Kantian System.” Kant describes the aesthetic idea as an intuition that contains much thought (conceptual content): in the aesthetic idea, then, the concept-intuition dichotomy falls away. And while Kant reduces the aesthetic idea to the subjective framework of reflective judgment, I argue that Hegel treats the aesthetic idea as something like a precursor of the speculative idea: the original unity between thought and being.

Report on the Dagstuhl Seminar on Frontiers of Information Access Experimentation for Research and Education

This report documents the program and the outcomes of Dagstuhl Seminar 23031 "Frontiers of Information Access Experimentation for Research and Education", which brought together 38 participants from 12 countries. The seminar addressed technology-enhanced information access (information retrieval, recommender systems, natural language processing) and specifically focused on developing more responsible experimental practices leading to more valid results, both for research as well as for scientific education. The seminar featured a series of long and short talks delivered by participants, who helped in setting a common ground and in letting emerge topics of interest to be explored as the main output of the seminar. This led to the definition of five groups which investigated challenges, opportunities, and next steps in the following areas: reality check, i.e. conducting real-world studies, human-machine-collaborative relevance judgment frameworks, overcoming methodological challenges in information retrieval and recommender systems through awareness and education, results-blind reviewing, and guidance for authors. Date: 15--20 January 2023. Website: https://www.dagstuhl.de/23031.

Principles-based standards and accountants’ financial reporting judgments: does work experience matter?

Purpose The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that accounting work experience plays in mitigating accountants’ aggressive financial reporting. Design/methodology/approach This study presents a 2 × 2 between-subjects experiment with accounting experience (measured as high vs low) and contingency type (asset vs liability) as independent variables and accountants’ lawsuit contingency conservatism likelihood judgments and US$ recognition recommendations as the dependent variables. Findings Consistent with expectations, findings indicate that more experienced accountants are more likely to recognize liabilities and items that decrease income and less likely to recognize assets and items that increase income than their less experienced counterparts. Accountants also recommended recognizing lower (higher) mean US$ amounts for assets (liabilities), as expected. Supplemental analyses show a significant moderated-mediated effect whereby the interactive effect of contingency type and accounting experience on individuals’ US$ recognition recommendations is partially mediated through the nature of the conservatism judgment. Practical implications The finding that less experienced accountants report more aggressively than more experienced accountants when applying a principles-based standard supports the call for using judgment frameworks in imprecise standard settings and suggests that firms may want to ensure that accountants with adequate work experience are on hand as U.S. generally accepted accounting principles become more principles-based over time. Originality/value To the best of the authors’ knowledge, this study is the first to examine the impact of accounting work experience on the application of principles-based accounting standards and the mitigation of aggressive financial reporting. Our supplemental analyses also identify the nature of the conservatism judgment as a mediating mechanism which partially explains more experienced accountants’ US$ asset and liability recognition recommendations.

Utah's Women Homesteaders

Utah's Women Homesteaders

Strategies to Increase NCLEX Pass Rates: From 68% to 92% in 1 Year.

One of the key indicators of a quality prelicensure nursing program is the NCLEX first-time pass rate. NCLEX-RN pass rates have been decreasing over the last several years. The decrease in NCLEX pass rates suggests that nursing programs analyze their curriculum with the goal of increasing NCLEX scores. One small associate degree in nursing program implemented strategic changes to positively improve NCLEX success, which included curriculum revisions and incorporating a clinical judgment framework. By using several innovative strategies, this program increased its first-time NCLEX pass rates by 24%. The purpose of this article is to provide strategies that significantly increased the NCLEX-RN pass rates within 1 year. With the Next Generation NCLEX's launch in April 2023, nursing programs must be proactive in identifying strategies to prepare students for the NCLEX.

Desirability–doability group judgment framework for the collaborative multicriteria evaluation of public policies

AbstractDesirability–doability framework (2 × D) is a novel framework for the collaborative evaluation of public policies. Fundamental objectives and performance indicators are agreed upon in workshops, policies are characterised, and barriers to implementation identified. MACBETH interactive protocols are then applied in decision conferences to elicit qualitative judgments about the desirability of policies, within and across objectives; and about their doability under the expected graveness of barriers on contrasting scenarios. Elicited judgments allow, respectively, to construct a shared multicriteria model measuring the overall desirability of policies; and, to measure their doability. Desirability–doability graphs enable visual interactive classification of policies, with sensitivity/robustness analyses of uncertainties. 2 × D was successfully tested in a real‐world urban‐health policymaking case to evaluate spatial policies. The main novelty of 2 × D is that it bridges the socio‐technical gap, present in OR, between the support required by a complex social decision‐making process, and that usually offered by analytic techniques – while keeping modeling theoretically sound and simple.

Conceptualising evaluative judgement in the context of holistic competency development: results of a Delphi study

Learning to make informed evaluative judgement of holistic competencies prepares students for well-rounded development on a lifelong and self-directed basis. However, a review of the literature reveals that empirical studies framed under evaluative judgement have not yet explicitly acknowledged the judgement of these competencies. If we are to further promote evaluative judgement as a systematic line of research worthy of independent attention, there is a need to better theorise what evaluative judgement means when it comes to judging holistic competencies. In consideration of the above, this article presents an expanded framework of evaluative judgement in the context of holistic competency development. Based on three rounds of Delphi inquiries with 14 international experts, the framework conceptualises evaluative judgement as a multi-faceted construct comprising knowledge, attitude, capability, action and identity-related dimensions. The article concludes with both theoretical and practical implications for developing students’ evaluative judgement of holistic competencies.

A Proposed Theoretical Framework for Clinical Judgment in EMS

In the prehospital setting, EMS clinicians are challenged by the need to assess and treat patients who are clinically undifferentiated with a large constellation of possible medical problems. In addition to possessing a large and diverse set of knowledge, skills, and abilities, EMS clinicians must integrate a plethora of environmental, patient, and event specific cues in their clinical decision-making processes. To date, there is no theoretical framework to capture the complex process that characterizes the prehospital experience from dispatch to handoff, the interface between cues and on-scene information and assessments, while incorporating the importance of leadership and communication. To fill this gap, we propose a theoretical framework for clinical judgment in the prehospital setting that builds upon previously defined methodologies and applies them to the clinical practice of EMS clinicians throughout the EMS experience.

Evaluations of Violence at the Polls: Civilian Victimization and Support for Perpetrators after War

Following armed conflict, voters must often evaluate candidates who have allegedly committed violence against civilians. What kinds of alleged perpetrators are voters more willing to support and why? I argue that people appraise candidates’ alleged involvement in violence by considering how their participation reflects competence and integrity. This article relies on the theory of dyadic morality to build a framework for civilian judgements about perpetrator integrity. The article also argues that the most salient form of competence in the context of civilian targeting is security competence. A conjoint survey in Colombia featuring hypothetical former combatants running for office indicates, in line with my argument, that attributes associated with integrity affect respondent preferences. Respondents are more supportive of candidates who violate less strict norms, have less agency, and have less clear causal links to the victims. More unexpectedly, attributes associated with security competence are less important than broader indicators of competence.

Conflicts and Challenges of Truth-Telling in Dentistry: A Case-Based Ethical Analysis.

Objectives : The basis of truth-telling is respecting the autonomy of patients and developing an ability to make informed decisions with valid consent. The purpose of this study was to ethically analyze the conflicts about truth-telling in dentistry. Materials and Methods: This case analysis focused on the issues of truth-telling in medicine and dentistry. The challenges encountered by dentists with respect to ethical issues related to truth-telling were discussed and analyzed by the research team. Results: The literature review showed that the issue of truth-telling in dentistry has been addressed from three aspects: Truth-telling about other dentists’ medical errors, truth-telling about dangerous, refractory, or incurable diseases, and truth-telling to children or incompetent individuals for decision-making. Conclusion: When the duty of the dentist in truth-telling is conflicted with some other moral obligations, the conflict between the prima facie duties arises. The principle-based ethical theories provide a suitable conceptual framework for moral judgement in such conflicts. In cases of conflicts related to truth-telling, a balance should be maintained between principles and rules such as fidelity, respect for autonomy, maintaining trust in dentist-patient relation, and best interest of patients. The decision in truth-telling should be made individually for each patient based on the specific contextual conditions.

An extension of Majority Judgment to non-uniform qualitative scales

We consider the context of social choice in which individual evaluations of the alternatives are expressed over an ordered qualitative scale. We propose to extend the framework of Majority Judgment to the case of non-uniform ordered qualitative scales, described by an ordinal proximity measure. The central construct in our model is a weak order defined over multisets of ordinal proximity degrees. On the basis of this weak order, each alternative profile is represented by an ordinal mean which balances the multisets of ordinal proximity degrees associated with the upper and lower ordinal evaluations. The procedure for ranking the alternative profiles consists primarily in comparing means, plus a tie-breaking scheme in which the weak order plays once more an important role.

A Linguistic Framework for Knowledge, Belief, and Veridicality Judgment

In this essay, we approach the question of language, thought, and reality by studying how grammar and the lexicon encode our relation to the world (veridicality). We will address the fundamental categories of knowledge and belief and focus on specific grammatical devices such as mood morphemes (subjunctive and indicative), attitude verbs of knowledge and belief, and expressions of possibility and necessity such as modal verbs (must, may, will, might). What is the function of these expressions? How much do they tell us about the nature of knowing and believing? What are the factors that play a role in belief formation?

Intelligent instrument fault diagnosis and prediction system based on digital twin technology

In the context of informatization and intelligent manufacturing systems, digital twin technology provides new technical ideas for intelligent decision-making. Aiming at instruments with high cost and low output, this paper develops low-cost high-efficiency fault diagnosis system to realize rapid feedback and fault of fault diagnosis results. The system includes three layers: data layer, control layer and output layer. In the data layer, this uses MEMS sensors and Zigbee wireless transmission network to construct a data link the physical end and the virtual model. In the control layer, this paper stores the collected twin data through cloud technology, extracts and calls relevant data according to the function module and then maps it to the output layer. In the output layer, this paper constructs a characteristics interpretation system, which divides the test set and training set through the dynamic database, to complete the classifier and results output. The results are fed back to the judgment framework and control layer to evaluate the effects of fault diagnosis and prediction, which provides a new method for model optimization.