Universal Aspects Research Articles

Etika Islami Dan Kecurangan Pada Profesi Akuntan Manajemen: Dampak Moderasi Kualitas Pengendalian Internal Dan Lingkungan Kerja

This study aims to analyze the influence of Islamic ethics on fraudulent behavior. In addition, this study also analyzes the moderating impact of the internal control system and work environment variables on the relationship between ethics and fraud. All variables were measured using a questionnaire instrument. By using respondents of 131 management accountant from various industries, the research uses SEM-PLS to test the proposed hypotheses. The results of the study are able to answer the three objectives, namely (1) Islamic ethics reduce fraudulent behavior of management accountants, (2) an effective internal control system strengthens the influence of Islamic ethics in reducing fraudulent behavior, (3) a conducive work environment strengthens the influence of ethics in reduce fraudulent behavior. This study complements the empirical studies of Islamic ethics for the accounting profession. The research implication for the management accounting profession is the need to consider the universal aspect of religiosity as part of the professional code of ethics. For management, this study supports the need for the design and implementation of a healthy and effective internal control system and organizational environment.

Diachronic developments in fricative + nasal sequences

Abstract Through comparison of regular sound correspondences in three closely related Tibeto-Burman (TB) languages, Ersu, Lizu, and Duoxu (collectively “ELD”), informed by external comparison with other TB languages and recent phonetic analyses of the production of voiceless nasals, we reconstruct *fricative-nasal sequences in their common ancestor, Proto-ELD. In the development of these historic clusters, two pathways of change can be recognized. Their difference lies in the divergent relative phasing of velic and oral gestures in the original fricative-nasal sequences: (i) fricative weakening (from a tight cluster): *FN > N̥ > h̃ > x (ii) fricative strengthening (from a loose cluster): *F-n > *F-t > t > k or *F‑n > s The different reflexes observed in Ersu, Lizu, and Duoxu represent different points along these two developmental pathways. These reconstructions and pathways of development have implications for our understanding of both universal (phonetic) and language-specific aspects of change in fricative-nasal sequences. The first pathway makes it possible to explore the process of nasal devoicing beyond voiceless nasals so as to enrich our understanding of nasal devoicing in natural languages. The co-existence of two opposite pathways of change, on the other hand, provides insights into the morphological and syllabic structure of words with contiguous fricative-nasal sequences in ELD languages at different points in time – insights that may be valuable in examining the history of other languages and language families beyond the ELD cluster.

The Role of Language in Expressing Agentivity in Caused Motion Events: A Cross-Linguistic Investigation.

While understanding and expressing causal relations are universal aspects of human cognition, language users may differ in their capacity to perceive, interpret, and express events. One source of variation in descriptions of caused motion events is agentivity, which refers to the attribution of a result to the agent's action. Depending on the perspective taken, the same event may be described with agentive or non-agentive interpretations. Does language play a role in how people construe and express caused motion events? The present study investigated the use of agentive vs. non-agentive language by speakers of different languages (i.e., monolingual speakers of English and Korean, and Korean learners of English). All three groups described prototypical causal events similarly, using agentive language (active transitive sentences). However, when it came to non-prototypical causal events (where the agent was not shown in the scene), they diverged in their choice of language: English speakers favored agentive language (passive transitive sentences), whereas Korean speakers preferred non-agentive language (intransitive sentences). Korean learners of English patterned with Korean speakers, demonstrating L1 influence on their use of English. These findings highlight the effects of language on motion event construal.

Effect of a small cosmological constant on the electromagnetic memory effect

We consider a generic scattering process that takes place in a region of size $R$ inside the static patch of the de Sitter spacetime such that $R$ is smaller than the curvature length scale of the background. The effect of curvature can thus be studied perturbatively. We obtain the asymptotic electromagnetic field generated by the scattering process including the leading order correction due to the presence of de Sitter background and discuss its universal aspects. We finally calculate the resultant first order corrections to the flat spacetime velocity memory effect.

The usability of ClimApp: A personalized thermal stress warning tool

ClimApp was developed to assist individuals in reducing the risk of exposure to thermal stress and to supply the user with individualized advice and recommendations. The tool integrates several human thermal models and heat indices with the local weather forecast and goes on to provide users with a prediction of their thermal stress based on their activity level, clothing level, and heat acclimatization input. Despite its innovative and interactive functionality, ClimApp’s utility and ease of use should be considered to increase its usability. The usability of ClimApp was evaluated over two iterations: one usability lab test (n = 10) and one field test (n = 38) where first-time users completed tasks in ClimApp related to navigation, perceived ease of use, and perceived usefulness. Activity theory guided the analysis, and a directed qualitative content analysis was applied to evaluate the usability of ClimApp. The results suggest that there is room for improvement when assessing the universal design aspects, navigation, and information complexity, yet the participants perceived the tool as useful in the situated context.

An anthropological investigation of cruelty and its contrasts

In liberal political philosophy, from Michel de Montaigne to Judith Shklar, cruelty – the wilful inflicting of pain on another in order to cause anguish and fear – has been singled out as ‘the most evil of all evils’ and as unjustifiable: the ultimate vice. An unconditional rejection and negation of cruelty is taken to be programmatic within a liberal paradigm. In this contribution, two anthropologists triangulate cruelty as a concept with torture (Stade) and with love (Rapport). Treating the capability to practise cruelty and the liability to suffer from cruelty as universal aspects of a human condition, Stade and Rapport aim to instantiate the precise enactment of cruelty, firstly, and secondly, to propose a process of its social negation. CIA training manuals and quotidian practice within the British National Health Service are employed as illustrative materials.

Personal autonomy development and family functioning of Russian and Azerbaijan adolescents

IntroductionThe development of adolescent’s autonomy is influenced by both: family and culture. Cross-cultural studies show different autonomy development trajectories and culture-specific family organization tendencies. The comparison of autonomy development in different cultures can help in clarifying universal and culture-dependent aspects of autonomy development.ObjectivesThe present research studies adolescent’s autonomy in context of family functioning in Azerbaijani (Baku) and Russian (Moscow) adolescents.MethodsFamily Environmental Scale (FES), Method of unfinished sentences to study adolescent’s autonomy fields («I feel independent when…»), The Separation-Individuation Test of Adolescence (SITA) were used in the study with 201 adolescents, aged from 13 to 18.ResultsFamily functioning of adolescents from Moscow is less achievement oriented (U-test, p=0,000), family life is less organized (p=0,000) and controlling (p=0,000). Adolescents in Baku consider the value of independence in families higher (p=0,01).Context analysis of unfinished sentences shows universal categories of autonomy representation (autonomy in specific activities, autonomy as possibility to be alone) and culture specific representations: adolescents from Moscow describe autonomy more like «independence from others», whereas adolescents from Baku describe autonomy as «the presence of others nearby».Engulfment Anxiety shows negative correlations (р<0,01) with family cohesion (r=0, -0,474), conflict (r=-0,466) and independence (r=-0,326) for all adolescents, with expressiveness (r=-0,490) and achievement orientation(r=-0,286) by Moscow adolescence and with intellectual-cultural (r=-0,249) and recreational family orientation (r=-0,278) by Baku adolescents.ConclusionsAutonomy development in families has universal aspects (positive effects of cohesion, etc.), but Moscow adolescents are less focused on others and family in their autonomy development.DisclosureNo significant relationships.

박우현의 유배일기 <玆山錄>의 서술상 특징 연구

asanrok is the exile diary of Park Woo-hyeon (朴遇賢, 1829-1907), a scholar from the late Joseon Dynasty, who was exiled to Heuksando for 12 years, as reported in Geumpa Yujip. This study focuses on the descriptive characteristics of Jasanrok and explores the universality and individuality of Jasanrok as a diary of an exile. One of the descriptive features of Park Woo-hyeon’s Jasanrok is that the frequency and number of records are closely related to the circumstances and contents of exile. For example, as the description of the reason for exile must be recorded in detail, numerous accounts have been included in this regard. Although there are not many narratives on the exile course, the frequency of their occurrence is high because of the need for objective records. On the other hand, as the opening and ending parts play a functionally appropriate role, the text has a structurally stable appearance, emotions are expressed dramatically through appropriate descriptions, and the objectivity and realism of the information can be secured through citations. Such descriptive characteristics of Jasanrok can be re-examined by dividing it into the aspects of universality and individuality. Universality as an exile diary is a narrative characteristic that is inevitably acquired because it records an experience that is both unique and general; additionally, being a diary, individuality is retained. It may be stated that it is a characteristic that appears because it is a strictly literary document that reveals the personality of the author who wrote it. Its universality corresponds to the correlation between the frequency and quantity of records and the circumstances of exile, and the use of the introduction and conclusion, and of description and citation corresponds to individuality.

Winding number statistics of a parametric chiral unitary random matrix ensemble* *Dedicated to the Memory of Fritz Haake.

The winding number is a concept in complex analysis which has, in the presence of chiral symmetry, a physics interpretation as the topological index belonging to gapped phases of fermions. We study statistical properties of this topological quantity. To this end, we set up a random matrix model for a chiral unitary system with a parametric dependence. We analytically calculate the discrete probability distribution of the winding numbers, as well as the parametric correlations functions of the winding number density. Moreover, we address aspects of universality for the two-point function of the winding number density by identifying a proper unfolding procedure. We conjecture the unfolded two-point function to be universal.

Can Machine Translations Translate Humorous Texts?

Machine translation (MT) have attracted many researchers’attention in various ways. Although the advanced of technology brings development to the result of MT, the quality are still criticized. One of the texts that has great challenges and translation problems is humorous text. Humorous texts that trigger a smile or laugh should have the same effect in another language. Humor uses linguistic, cultural, and universal aspects to create joke or humor. These raise questions how do machines translate humorous texts from English into Indonesian? This article aimed at comparing the translation result and error made by three prominent Machine Translations (Google Translate, Yandex Translate, and Bing Microsoft Translator) in translating humorous texts. This research applied qualitative descriptive method. The data were taken by comparing the translation results produced by 3 online Machine Translations in translating four humorous texts. The findings show that Google Translate produced better translation result. There are some errors related to lexical, syntaxis, semantics, and pragmatics errors in the. The implication of this finding shows that machine translation still need human in post editing to produce similar effect to preserve the humor.

Le traitement orthographique du mot écrit en arabe

In this literature review, we propose a synthesis of the main research carried out in the context of orthographic processing in Arabic (processing of individual letters at their correct positions during a visual fixation). In the light of the results from studies conducted in skilled and beginning readers, the synthesis provides an overview on the universal aspects of the cognitive mechanisms involved in reading, and on the specific aspects underlying the Arabic writing system. It allows to underline the linguistic and sociolinguistic constraints related to learning to read in Arabic.

The Comfort Tool: Assessment and Promotion of Energy Efficiency and Universal Design in Home Renovations

This article introduces a method for advancing environmental and social sustainability objectives in relation to home renovations laid out in European and Belgian policies. The comfort tool is an instrument that simultaneously addresses the energy efficiency and universal design aspects of a sustainable home renovation while being usable and meaningful to laymen homeowners and improving their communication with building professionals. It is based on recent research exploring a synergetic merging of energy efficiency and universal design in housing through the concept of indoor environmental comfort. It employs comfort as a way of intervening in the decision-making process for energy efficiency and universal design measures in home renovations. The comfort tool takes a user-centered approach and rests on an interdisciplinary set of theoretical constructs bringing together knowledge from psychology, nursing, design, and building sciences. Besides describing the method itself, the article lays out the theoretical underpinnings and motivations behind its development and discusses relevant future considerations for sustainable home renovations research and practice.

Multicanonical simulations of the 2D spin-1 Baxter-Wu model in a crystal field

We investigate aspects of universality in the two-dimensional (2D) spin-1 Baxter-Wu model in a crystal field Δ using a parallel version of the multicanonical algorithm employed at constant temperature T. A detailed finite-size scaling analysis in the continuous regime of the Δ – T phase diagram of the model indicates that the transition belongs to the universality class of the 4-state Potts model. The presence of first-order-like finite-size effects that become more pronounced as one approaches the pentacritical point of the model is highlighted and discussed.

Universal Aspects of Droplet Spreading Dynamics in Newtonian and Non-Newtonian Fluids.

Droplet impacts are common in many applications such as coating, spraying, or printing; understanding how droplets spread after impact is thus of utmost importance. Such impacts may occur with different velocities on a variety of substrates. The fluids may also be non-Newtonian and thus possess different rheological properties. How the different properties such as surface roughness and wettability, droplet viscosity, and rheology as well as interfacial properties affect the spreading dynamics of the droplets and the eventual drop size after impact are unresolved questions. Most recent work focuses on the maximum spreading diameter after impact and uses scaling laws to predict this. In this paper, we show that a proper rescaling of the spreading dynamics with the maximum radius attained by the drop and the impact velocity leads to a unique single and thus universal curve for the variation of diameter versus time. The validity of this universal functional shape is validated for different liquids with different rheological properties as well as substrates with different wettabilities. This universal function agrees with a recent model that proposes a closed set of differential equations for the spreading dynamics of droplets.

Bounds on fluctuations for ensembles of quantum thermal machines

We study universal aspects of fluctuations in an ensemble of noninteracting continuous quantum thermal machines in the steady-state limit, beyond linear response. Considering an individual machine, such as a refrigerator, in which relative fluctuations (and high order cumulants) of the cooling heat current to the absorbed heat current, η (n), are upper-bounded, with n ⩾ 2 and η C the Carnot efficiency, we prove that an ensemble of N distinct machines similarly satisfies this upper bound on the relative fluctuations of the ensemble, . For an ensemble of distinct quantum refrigerators with components operating in the tight-coupling limit we further prove the existence of a lower bound on in specific cases, exemplified on three-level quantum absorption refrigerators and resonant-energy thermoelectric junctions. Beyond special cases, the existence of a lower bound on for an ensemble of quantum refrigerators is demonstrated by numerical simulations. We further show that the lower bound on may, however, be violated for an ensemble of quantum engines.

Applying the Dual Filial Piety Model in the United States: A Comparison of Filial Piety Between Asian Americans and Caucasian Americans.

The definition and measurement of filial piety in existing research primarily focuses on the narrow conceptualizations of Asian filial piety, which would inflate cultural differences and undermine cultural universals in how people approach caring for their elderly parents. Employing the Dual Filial Piety Model (DFPM), this study aimed to examine the relationship between filial piety and attitude toward caring for elderly parents beyond the Asian context. In our study (N = 276), we found that reciprocal filial piety (RFP) does not differ across cultures while authoritarian filial piety (AFP) does. We also found that collectivism, rather than ethnicity, predicted RFP and AFP, which in turn predicted positive attitude toward caring for elderly parents. Our work demonstrates the cross-cultural applicability of the DFPM and highlights the universal and culture-specific aspects of filial piety.

Promoting Student Engagement during Large-Scale Testing

For test scores to be used to appropriately inform decision-making, and for the associated academic practice opportunities afforded during testing to benefit students, it is critical that students put forth sufficient effort and engagement during testing sessions. Existing research highlights that a substantial proportion of students may disengage during large-scale testing, and that this can be due to anxiety, difficulties sustaining attention, and/or low motivation. These reasons may vary by individual student and by the magnitude of test stakes attached to test scores. The universal design aspect of multiple means of engagement is described as a framework to inform the development and application of test engagement strategies for improving student test engagement. Various associated strategies that could be applied to improve student test engagement are described and situated as part of a multi-tiered approach. In addition, considerations for promoting student test engagement in the future by embedding targeted features within test program design are highlighted.

African principle of reciprocity

The aspect of reciprocity is highly enshrined in the African culture. It is part and parcel of communal life of African people despite their various life predicaments. However, reciprocity is not only found in African culture; it is also a universal aspect found in other cultures and religions of the world. The universality of reciprocity is evident in the universal golden rule. Through surveying the golden rule in the various religious traditions and examining the tenets of the African philosophy of Ubuntu, this article argues that although reciprocity is a universal aspect, it can hardly be fully realized in Africa without considering the African philosophy of Ubuntu. The philosophy of Ubuntu stands not only as a cornerstone for African reciprocal relationships, but also as a distinction between the African and other ways of life.

МОДЕРНИЙ ПЕДАГОГІЧНИЙ ДИСКУРС ГРИГОРІЯ СКОВОРОДИ

The article devotes to the study of prominent dominants in the vision of the educational process by the outstanding Ukrainian philosopher-traveler Hryhorii Skovoroda (1722–1794). It focuses on highlighting the basic principles of educational activities, stages, components, specifics of the choice, beginning and results. The paper analyzes the concepts of “pupil schoolchild/student” and “teacher/educator/lecturer” in personal, social, national and universal aspects. It reveals the meaning of the specified definitions thanks to the study of the formal and content components of the works, in particular. The author raises the important range of topics and problems, the uniqueness of the presentation with the dominance of certain types of speech, addresses. He uses permanent artistic figurative and expressive means, multidimensional images, metaphors, symbols. The investigation emphasizes intertextual accents, Socratic dialogue. It highlights features of character development and the selection of heroes to express prominent ideas. The work clarifies the features of the idiostyle and the dominant worldview of Hryhorii Savych Skovoroda.

The Shamanism in Altai and Tuva from past to present: Universal and Local Aspects

Shamanism is a system composed of various elements of culture and belief, created by people to understand life and come to grips with what is happening around them. It has an elaborate structure in terms of existing in well-rounded communities. It has various features that have different aspects compared to the different times and conditions of the society. It also adopts local beliefs and the beliefs of the surrounding tribes. Shamanism allows everyone to have a religious concept and to have his or her own God or Gods. The technique of trance, also called «ecstasy», is an essential part. It is based on the worship of magic, curses, divination, polytheism, ancestral spirits and nature beings. Those who practice and teach shamanism are called Kam/Shaman. To some they are magicians, witch doctors, illusionists and to others they are oracles, doctors, sages, philosophers, pagan priests, fortunetellers and storytellers. Attempts have been made to either control or abolish shamanism and shamans because many of their characteristics are in opposition to other belief systems such as Confucianism, Buddhism, Islam, Christianity and communist ideology. In addition, the economic suffering caused by the constant blood sacrifices of the society who live on herding led to the emergence of Burhanism among the Altaians, another factor that weakened shamanism from within. Over time, shamanism acquired a status that the oppression of the shamans who led their communities sought to end. Despite all this, shamanism resisted the pressure and disguised itself when necessary. It always managed to update itself and has survived with some changes until today