133 results on '"RATIONALIZATION"'
Search Results
2. A Corpus Based Analysis of Sympathy in Language: Constructed Victimhood in Fiction
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Azka Khan
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discursive strategies ,rationalization ,distillation ,over-determination ,pakistani anglophone literature ,Language and Literature - Abstract
This study identifies the discursive strategies used by Shamsie in portraying two male characters as victims of oppression. I identified the recurrently occurring process types like mental and modal verbs, as well as rationalization, distillation, and over-determination. Two male characters from two novels by Pakistani Anglophone novelist Kamila Shamsie are chosen. Van Leeuwen's discourse-analytical categories (2008) are identified with the help of corpus tools. The study investigates how language constructs victimized characters to evoke sympathy in the reader. The use of Word Sketch to investigate the language of literature is also demonstrated in this research. The current research not only explores the discursive techniques but also proposes the corpus methodology which is used to identify these techniques. The study suggests further exploration into the phenomenon to understand whether the identified discursive techniques used for portraying victim characters are unique to Pakistani anglophone literature or it is used by English fiction writers in general. This research opens new avenues for future studies to understand the language of victimhood in larger corpora.
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- 2024
3. Diet as a challenge and a strategy: on the phenomenon of diet rationalisation in everyday life
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Agnieszka Maj
- Subjects
nutrition ,dietetic catering ,poland ,diet ,rationalization ,Sociology (General) ,HM401-1281 - Abstract
This article describes the diet catering service (delivering ready-made meals to customers’ homes or work in a selected period) as an example of rationalization and professionalization of diet. The article is based on the results of interviews conducted with 15 users of dietetic catering from Poland, conducted between 2021 and 2023. The aim of the interviews was to try to answer the question of what benefits the respondents derived from using dietetic catering in their everyday life. As the results of the analysis show, respondents try to live a healthy lifestyle, which they do not always succeed in doing. Outsourcing the preparation of meals to the specialized companies allows them to save time and receive well-balanced meals, at selected times of the day adapted to their rhythm of work. There is a compromise between meeting healthy eating norms and social norms relating to food consumption, both in terms of mealtimes, the number of meals per day as well as what is meant by a ‘proper lunch’.
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- 2024
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4. Simulated animal and simulated umwelt: Towards a method of analysing and critiquing nonhuman animals in consumer settings
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Andrew Mark Creighton
- Subjects
rationalization ,McDonaldization ,enchantment ,zoosemiotics ,ideal types ,Language. Linguistic theory. Comparative grammar ,P101-410 - Abstract
In this article I develop sociologist George Ritzer’s concept ‘simulated animal’ by focusing on rational systems, enchantment, and nonhuman animal corporeality and behaviour. I argue that simulated animals are nonhumans controlled, structured, or represented within consumer contexts. From this I develop what I am calling ‘simulated umwelt’. Simulated umwelt, as a concept, is a synthesis of zoosemiotics with Ritzer’s work and focuses on nonhuman animals’ experiences and representations within rationalized settings and consumer representation. This is accomplished by applying umwelt theory and analysis to the subjective experiential aspect of simulated animals via umwelt construction, in the ongoing pursuit of descriptive and critical approaches to nonhuman animals closely connected to consumption. I conclude by emphasizing the utility of simulated umwelt reconstruction for facilitating “truly” intersubjective descriptions of nonhuman experience.
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- 2024
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5. Nonlinear effects of ‘normal traumas’ on human capital
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S. A. Kravchenko
- Subjects
global complexity ,nonlinearity ,‘arrow of time’ ,‘normal trauma’ ,human capital ,globalization ,rationalization ,digitalization ,genotype of russian culture ,Sociology (General) ,HM401-1281 - Abstract
The article considers the complication of social and cultural traumas under the global-local complexity and the transition to the dominance of nonlinear development. One of the types of the contemporary complex traumas is the ‘normal trauma’ that manifests itself as ‘naturally’ occurring fluctuations, bifurcations, gaps, paradoxes and metamorphoses. The consequences of ‘normal traumas’ for the formation of human capital are ambivalent: on the one hand, they deform the existing values and norms, previously acquired important competences and skills, thereby, knowledge becomes unclaimed; on the other hand, they encourage the creation of new qualities of human capital, necessary for adaptation to complex, nonlinearly developing realities. The author focuses on the ‘normal traumas’ of human capital, which are caused by the processes of globalization, rationalization, digitalization and the post-covid-19 consequences. The author argues that ‘normal traumas’ can and should be managed to minimize and overcome their dysfunctional, dehumanizing effects in order to develop new creative and humane components of human capital. To achieve this goal, the author suggests applying the theoretical-methodological instruments of the humanistic digital turn, ‘rediscovery’ of the significance of substantive rationalities and national-local lifeworlds, and introduction of innovative approaches to the formation of human capital under the effects of global-local complexity and nonlinearity. The author makes a conclusion about the need for the national strategy for the formation of human capital and national-cultural answers to ‘normal traumas’, based on the features of the Russian culture.
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- 2024
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6. Editorial: Explainable AI in Natural Language Processing
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Somnath Banerjee and David Tomás
- Subjects
explainability ,interpretability ,rationalization ,artificial intelligence ,deep learning ,Electronic computers. Computer science ,QA75.5-76.95 - Published
- 2024
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7. From outputs to insights: a survey of rationalization approaches for explainable text classification
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Erick Mendez Guzman, Viktor Schlegel, and Riza Batista-Navarro
- Subjects
Natural Language Processing ,text classification ,Explainable Artificial Intelligence ,rationalization ,language explanations ,Electronic computers. Computer science ,QA75.5-76.95 - Abstract
Deep learning models have achieved state-of-the-art performance for text classification in the last two decades. However, this has come at the expense of models becoming less understandable, limiting their application scope in high-stakes domains. The increased interest in explainability has resulted in many proposed forms of explanation. Nevertheless, recent studies have shown that rationales, or language explanations, are more intuitive and human-understandable, especially for non-technical stakeholders. This survey provides an overview of the progress the community has achieved thus far in rationalization approaches for text classification. We first describe and compare techniques for producing extractive and abstractive rationales. Next, we present various rationale-annotated data sets that facilitate the training and evaluation of rationalization models. Then, we detail proxy-based and human-grounded metrics to evaluate machine-generated rationales. Finally, we outline current challenges and encourage directions for future work.
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- 2024
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8. Ideas, Ideologies and Public Consent: Introducing the Issue
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Vladimir A. Gutorov, Alexander A. Shirinyants, and Daria B. Kazarinova
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political idea ,ideology ,consent ,political obligation ,fairness ,natural duties ,common good ,justice ,consensus ,rationalization ,academic school ,Political science - Abstract
The concept of consent is essential for every society society, affecting almost all its spheres - from everyday life to socio-political bases. Therefore, it cannot be considered accidental that both the idea itself and the diverse directions of its interpretation, dating back to the era of early modernity, today constitute one of the most priorities, intellectually saturated segments in modern socio-political theory. It is impossible to deny the appeal of the doctrine of personal consent (and the parallel thesis that no government is legitimate unless it acts without the consent of the governed). It has had a great influence on the political institutions of many modern states and has been a major factor in the direction that political theory has taken since 1600. In the second half of the 20th century, two approaches prevailed in political theory, within the framework of which the process of formation of the consensus tradition: personal and historical ones. The most impact to the theory is made by criticism of the unilinear model of consent analysis in the works of George Klosko, analysis by R.D. Bernstein of the problem of consent in the form of critical remarks on the philosophical position of R. Rorty, the concept of socialist “consent strategy” developed in the 1980s by E. Laclau and Sh. Mouffe, the controversy of the Canadian political philosopher James Tully with neo-Marxist theorists, the philosophical interpretation of consent by Jürgen Habermas as part of his analysis of the “rationalization paradox” etc. This theoretical and methodological frame becomes a basis for the thematic volume, where the articles on the history of socio-political thought are followed by the chapter devoted to the problems of Russia between cleavages and social harmony. Russian problems are blended with an international context, and the issue ends with an attempt to understand the ideological attitudes of modern youth.
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- 2023
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9. Analysis of Hexagon Fraud Model, the S.C.C.O.R.E Model Influencing Fraudulent Financial Reporting on State-Owned Companies of Indonesia
- Author
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Indriaty Lely and Thomas Gen Norman
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arrogance ,capability ,collusion ,hexagon ,opportunity ,pressure ,rationalization ,m4 ,m42 ,Business ,HF5001-6182 - Abstract
This research aims to analyze the influence of each Hexagon Fraud factor that causes fraudulent financial reporting, namely Pressure, Opportunity, Rationalization, Arrogance, Capability and Collusion based on respondents’ perceptions of the content. The research methodology used is a quantitative method, sample determination was carried out using a purposive sampling method with certain criteria. The questionnaire was distributed to 3 leaders and 3 officials based on the selected sample. Primary data was obtained to test 6 research hypotheses based on the answers of 96 respondents from 16 State-Owned Enterprises (SOEs) from the selected sample. Data processing uses Smart PLS version 3.00 to test validity and reliability and test research hypotheses. The results of research on hexagon fraud theory show that Opportunity, Arrogance and Capability have a positive and significant effect on Fraudulent Financial Reporting, while Pressure, Rationalization and Collusion do not have a significant effect on Fraudulent Financial Reporting. Research findings reveal that fraud perpetrators are parties who have a deep understanding of the company’s internal control policies, especially knowledge about the effectiveness or ineffectiveness of internal controls, both from within and from outside SOEs. Fraud perpetrators may come from leaders or officials who are knowledgeable about the organizational structure and governance of officials in strategic positions.
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- 2023
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10. THE INFLUENCE OF RELIGIOSITY, JOB SATISFACTION AND RATIONALIZATION ON FRAUD WITH GENDER AS A MODERATION VARIABLE
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Zainuri B.N.P., Akram, and Santoso B.
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religiosity ,job satisfaction ,rationalization ,fraud ,gender ,Agriculture (General) ,S1-972 - Abstract
This study aims to examine the influence of religiosity, job satisfaction and rationalization on fraud with gender as a moderating variable. The type of research used in this research is explanatory research with a quantitative approach and the data source used is primary data in the form of a questionnaire. The population in this study was all employees who worked at the Ministry of Religion throughout Lombok Island. Samples were determined based on the purposive sampling method, in order to obtain a sample of 71 people. The results showed that: (1) religiosity has a positive effect on fraud; (2) job satisfaction has a negative effect on fraud; (3) rationalization has a positive effect on fraud; (4) gender weakens the influence of religiosity on fraud; (5) gender weakens the influence of job satisfaction on fraud; and (6) gender weakens the influence of rationalization on fraud.
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- 2023
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11. Contribution of Public Scientific and Technical Associations to Development of Mass Inventiveness in USSR from Mid-1950s to Mid-1960s
- Author
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D. A. Pinaeva
- Subjects
inventiveness ,rationalization ,scientific and technical societies ,all-union society of inventors and rationalizers ,ussr ,Slavic languages. Baltic languages. Albanian languages ,PG1-9665 - Abstract
The article examines the role of public scientific and technical associations in the implementation of the Soviet Union’s science and technology policy aimed at stimulating inventive activity and expediting the introduction of new technology into production. Considering mass invention and rationalization as a crucial resource for ensuring the country’s competitiveness, especially in industries not related to the defense-industrial complex, the state essentially fully administered the activities of scientific and technical societies. The evolution of the mass invention management system is demonstrated. Organizational and economic mechanisms aimed at stimulating innovative activity are analyzed, revealing the most effective and indemand practices. It is noted that public associations had high potential for solving scientific and technical tasks, possessing a large number of qualified personnel, an extensive network of primary organizations, and a centralized management apparatus. However, administrative pressure, the imposition of ideological directives not inherent to scientific and technical societies, the creation of numerous associations with duplicative functions, and the pursuit of increasing quantitative indicators constrained the possibilities of scientific and technical societies, ultimately leading to formalism in the work of public associations.
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- 2023
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12. The problem of rationalization in management decision–making
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V. K. Vula
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management ,management decisions ,strategy ,problem ,rationalization ,Business ,HF5001-6182 - Abstract
In modern conditions, for each enterprise, the development and adoption of strategic decisions are an integral part of its activities. The situations developing in the production sphere of any company are often characterized by the complexity of tasks, dynamism of processes, inaccuracy and variability of data on the current state of affairs. In such conditions, the managerial and coordination capabilities of a manager often cannot cover large amounts of information necessary for understanding and making the right decisions in the process of managing a number of technological operations and production procedures. As a result, the risk of business management violations increases.The relevance of the study of the directions of rationalization of the model of formation and implementation of strategic decisions in the company is due to the fact that in conditions of increasing competition and increasing globalization, the successful activity of the enterprise can be ensured by timely rationalization of the model of strategic business development. The purpose of the study is to consider the directions of rationalization of the model of formation and implementation of strategic decisions in the company.
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- 2023
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13. A Rationalization of the Structure of Sources of Investment Activities of Industrial Enterprises
- Author
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Zaitseva Anna S.
- Subjects
rationalization ,structure of sources ,investment activity ,industrial enterprise ,methodology ,causal-fractal method ,strategic investment flexibility ,financial and investment strategy ,Business ,HF5001-6182 - Abstract
It is determined that strategic investment flexibility, taking into account the causal-fractal method, is a potential opportunity for industrial enterprises to quickly adjust or develop new strategic financial and investment decisions under changed external or internal conditions of investment activity. Strategic financial decisions should be based on an investment-active search for alternative options, directions and forms, in particular methods of implementation of investment activities. An important condition for determining the period of formation of the general financial and investment strategy of industrial enterprises is the strategic level of economic development and, in particular, the conjuncture of financial market segments with which future financial risk is associated. The conditions for defining the period of rationalization of the structure of sources of investment activity of industrial enterprises with the help of the causal-fractal method are also the sectoral affiliation of enterprises, the level of development, the stage of the life cycle, and others. The use of methods of rationalization of the structure of sources of investment activity of industrial enterprises with the help of the causal-fractal method is proposed, which will increase the level of validity of investment decisions made at industrial enterprises, that in the future will ensure an efficient ratio between risk and profitability of their activities. This methodology can be applied in a very common case of uncertainty in the financial results of enterprises, or the lack of information about the function of distribution of the probability of profit after the implementation of the investment project (which is the basis for the construction of isovariational ellipses of the mathematical expectation of strategic income) and the efficiency of investment portfolios of industrial enterprises.
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- 2023
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14. Planned Innovations: Proposals for Enhancing Inventiveness Efficiency in USSR in Mid-1950s to Late 1960s
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D. A. Pinaeva and E. R. Salakhutdinova
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invention ,rationalization ,scientific and tech-nical policy ,innovation ,all-union society of inventors and rationalizers ,ussr ,Slavic languages. Baltic languages. Albanian languages ,PG1-9665 - Abstract
The article analyzes proposals for the activation of inventive and rationalizing activities in the mid-1950s to the 1960s, as well as measures to stimulate the implementation of inventions in production. The study examines archival documents of the Committee for Inventions and Discoveries of the All-Union Society of Inventors and Rationalizers. The main problems of mass inventiveness and rationalization development, as well as the characteristic features of the system of scientific and technical progress management in the USSR, are identified. The key role of the state in supporting various forms of inventive activity is emphasized. It is established that the centralized system of invention management corresponded to the idea of the need for a comprehensive approach to managing scientific and technical progress. However, it is noted that numerous restructuring of the state management system during the studied period, departmentalization, and the lack of a unified state scientific and technical policy reduced the effectiveness of the measures taken. The complex tasks aimed at increasing the efficiency of inventiveness and rationalization are described. The conclusion is drawn about the understanding by the officials of the leading bodies of the problems of innovative development in the USSR. This is confirmed by attempts to develop a comprehensive program to stimulate inventive activity and expedite the implementation of inventions in production.
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- 2023
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15. Rationalization Rain Gauge Density using the Stepwise Method
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Sri Wahyuni, Dian Sisinggih, Willy Kriswardhana, Aprilia Widyaningrum, and Yumna Atika
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AWLR ,CHIRPS ,Rain gauge ,Rationalization ,Stepwise ,Hydraulic engineering ,TC1-978 - Abstract
Establishing and maintaining hydrometeorological networks in sub-watersheds is challenging. An analysis of an established network of Rain Gauge Station (RGS) is provided in this study in the form of a comprehensive statistical framework. Hydrometeorological observations are monitored by this network, which aims to gather the most pertinent information while minimizing expenditures. The study location is at Ngasinan Hulu watershed (East Java, Indonesia), with ten rain gauge stations and one automatic water level recorder (AWLR). Errors in reviewing hydrological data in a watershed can cause the resulting data to be inaccurate. Therefore, to solve the problem of incorrect data, it is necessary to rationalize rain gauge stations. The rationalization for this study uses the Stepwise method. The results of the Stepwise-Enter method produce a combination of six rain gauge stations with measured rainfall data and a combination of four rain gauge stations with CHIRPS satellite rainfall data. Therefore, this combination of rain gauge stations is rational because it meets the classical assumption test, and the area is evenly distributed according to WMO standards.
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- 2024
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16. Mechanisms in sociology—a critical intervention
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Dominik Döllinger
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mechanisms ,history of science ,rationalization ,critical theory ,sociological theory ,Sociology (General) ,HM401-1281 - Abstract
The notion of the mechanism is one of the most popular and widely used concepts in science and sociology is no exception. This paper problematizes the widespread and often uncritical use of the term “mechanism” in contemporary sociology. Drawing on the mechanistic worldview associated with leading figures of the scientific revolution, the paper emphasizes the impact of mechanistic thinking on the societal rationalization process identified by Max Weber and the Frankfurt School. The analysis suggests that mechanisms, when applied to sociological theories, may uncritically reproduce a cultural fetish of the rational society with potentially dehumanizing consequences. The author advocates for a critical reflection on the cultural and historical context of mechanisms, urging sociologists to view them not merely as analytical tools but as active contributors to the creation and shaping of social worlds erected on a belief in instrumental reason.
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- 2024
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17. The centrality of reasoning in moral judgments: First- and third-party evaluations of cheating
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Tal Waltzer, Arvid Samuelson, and Audun Dahl
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moral reasoning ,rationalization ,third-party evaluation ,academic misconduct ,moral dumbfounding ,Social Sciences ,Psychology ,BF1-990 - Abstract
What role does reasoning about moral principles play in people’s judgments about what is right or wrong? According to one view, reasoning usually plays little role. People tend to do what suits their self-interests and concoct moral reasons afterward to justify their own behavior. Thus, in this view, people are far more forgiving of their own violations than of others’ violations. According to a contrasting view, principled reasoning generally guides judgments and decisions about our own and others’ actions. This view predicts that people usually can, and do, articulate the principles that guide their moral judgments and decisions. The present research examined a phenomenon at the center of these debates: students’ evaluations of academic cheating. Across three studies, we used structured interviews and online surveys to examine first- and third-party judgments and reasoning about cheating events. Third-party scenarios were derived from students’ own accounts of cheating events and manipulated based on the reasons students provided. Findings supported the view that reasoning is central to evaluations of cheating. Participants articulated reasons consistent with their judgments about their own and others’ actions. The findings advance classic debates about reasoning in morality and exemplify a paradigm that can bring further advances.
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- 2024
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18. Understanding Max Weber
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Alexander Nikolaevich Malinkin
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max weber ,rationalization ,disenchantment of the world ,phenomenon ,fate ,love ,drama ,Sociology (General) ,HM401-1281 - Abstract
The book of the famous Russian sociologist L.G. Ionin about Max Weber attracts attention with its unusualness. The review describes various facets of its unusual genre, highlights and examines the levels of the author's consideration of his subject — the personality of an outstanding Western sociologist. It is concluded that the author applied the Freudian methodology to explain the twists and turns in the fate of M. Weber, since they are closely related to the intimate side of his life. The creative approach of L.G. Ionin to understand the hero of his “intellectual novel” in the context of his classic sociological doctrine is analyzed. In conclusion, the reviewer dares to make his own assumptions about what Max Weber's “drama of life” consisted of.
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- 2023
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19. A Linguistic Analysis of Social Network Communication
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Zulfiya Rahmatdildaevna Kurmanbekova, Karlygash Sarekenova, Mustafa Oner, Kuanyshbek Turarbekovich Malikov, and Saltanat Sagatovna Shokabayeva
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social network communication ,colloquialization ,expressiveness ,polycode ,rationalization ,Philology. Linguistics ,P1-1091 ,Social sciences (General) ,H1-99 - Abstract
This article defines the linguistic analysis of social network communication in the Kazakh language. Based on the materials of Kazakh-language social network speech, the article defines the linguistic characteristics of social network language. At the same time, language levels (phonetics, vocabulary, morphology, and syntax) and social network communication characteristics are examined. The language of social networks is used to gather materials, which are then examined using structural-functional, comparison, and description methods. The authors identify the linguistic characteristics of social networks language through the analysis of linguistic materials. These characteristics include unmotivated multilingualism, colloquialization, expressiveness, polycode, vulgarity, and cheapness of speech in network language. The identification of these social network linguistic elements reflects the article’s scholarly uniqueness. Additionally, it clarifies that virtual communication is quickly expanding into the third area in which the Kazakh language is used, expanding the notion that it only exists in two forms - oral and written.
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- 2023
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20. Optimization of Timetables on the Prague – Bratislava / Vienna and Rail Transport Route in the Post-Pandemic Period
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Dedík Milan, Gašparík Jozef, Bulková Zdenka, Kendra Martin, and Šulko Peter
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international railway passenger transport ,rationalization ,timetable ,post-pandemic period ,Transportation engineering ,TA1001-1280 - Abstract
Due to the COVID-19 pandemic, the demand for public passenger transport has decreased significantly in many European countries since March 2020. Due to several measures and restrictions adopted, this decrease was particularly pronounced in international long-distance transport due to several restrictions and measures adopted. A significant decrease in demand could also be observed on the international rail transport route Bratislava / Vienna – Prague in the form of the decline in the number of transported passengers on this railway line. Therefore, it is very important and necessary to propose various measures to increase the demand and achieve a significant long-term increase in the number of passengers in long-distance rail transport not only on the mentioned transport route. This paper analyses the impacts of the COVID-19 pandemic on passenger transport usage frequency and proposes solutions to improve the quality of the timetables. It deals with the long-term and systematic concept of international long-distance passenger rail transport on the Prague – Bratislava / Vienna and back in the post-pandemic period. For this purpose, specific scientific methods are selected, which can be applied in order to rationalize and optimize train timetables.
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- 2023
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21. Rationalization for explainable NLP: a survey
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Sai Gurrapu, Ajay Kulkarni, Lifu Huang, Ismini Lourentzou, and Feras A. Batarseh
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rationalization ,explainable NLP ,rationales ,abstractive rationale ,extractive rationale ,large language models ,Electronic computers. Computer science ,QA75.5-76.95 - Abstract
Recent advances in deep learning have improved the performance of many Natural Language Processing (NLP) tasks such as translation, question-answering, and text classification. However, this improvement comes at the expense of model explainability. Black-box models make it difficult to understand the internals of a system and the process it takes to arrive at an output. Numerical (LIME, Shapley) and visualization (saliency heatmap) explainability techniques are helpful; however, they are insufficient because they require specialized knowledge. These factors led rationalization to emerge as a more accessible explainable technique in NLP. Rationalization justifies a model's output by providing a natural language explanation (rationale). Recent improvements in natural language generation have made rationalization an attractive technique because it is intuitive, human-comprehensible, and accessible to non-technical users. Since rationalization is a relatively new field, it is disorganized. As the first survey, rationalization literature in NLP from 2007 to 2022 is analyzed. This survey presents available methods, explainable evaluations, code, and datasets used across various NLP tasks that use rationalization. Further, a new subfield in Explainable AI (XAI), namely, Rational AI (RAI), is introduced to advance the current state of rationalization. A discussion on observed insights, challenges, and future directions is provided to point to promising research opportunities.
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- 2023
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22. [Rev.] Ionin L.G. The Drama of Max Weber’s Life. Moscow: Izdatel’skii dom “Delo” RANKHiGS publ., 2022
- Author
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Mikhail V. Maslovskiy
- Subjects
max weber ,biography ,history of sociology ,protestant ethic ,rationalization ,domination ,Sociology (General) ,HM401-1281 - Abstract
This is a review of Leonid G. Ionin’s book devoted to Max Weber’s life and work. The book presents certain facts from Weber’s biography that are not widely known to the Russian audience. The author of the book focuses on Weber’s relationships with the people surrounding him. Aside from that, the author analyzes some elements of Weberian sociology while defining the influence of Protestant ethic on modern capitalism, as well as rationalization theory and the typology of domination. It is argued in the review that Ionin’s book makes an important contribution to the development of Max Weber studies in Russia.
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- 2022
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23. Pengaruh Tekanan, Kesempatan, Rasionalisasi dan Kemampuan terhadap Academic Fraud pada Mahasiswa (Studi Kasus Mahasiswa Universitas Trilogi)
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Adinda Resty Reshita and Efendri Efendri
- Subjects
academic fraud ,pressure ,opportunity ,rationalization ,ability ,Education ,Islam ,BP1-253 - Abstract
This study aims to analyze respondents' perceptions about the influence of pressure, opportunity, rationalization and ability on academic fraud on Trilogy university students. The population is determined based on certain criteria totaling 1,205 people (respondents). From this population, the sample was calculated using the Slovin formula which resulted in a sample of 303 people who were randomly selected. Data processing uses Partial Least Square (PLS) with the WarpPls application. The results of the study concluded that pressure (P-Value 0.461) and opportunity (P-Value 0.076) had no partial effect on academic cheating, while rationalization (P-Value
- Published
- 2023
24. When in Rome, do as the Romans do: a case study of Odebrecht and the continuum of destructiveness
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Caio César Coelho
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organizational culture ,corrupt organization ,rationalization ,the continuum of destructiveness ,corruption ,Political institutions and public administration (General) ,JF20-2112 - Abstract
Abstract This research conducts a case study on Odebrecht, a heavy construction company, to answer the question of how an individual rationalizes crime in a corrupt organization? The study is based on the concepts of a corrupt organization, the continuum of destructiveness, moral disengagement, and rationalization. We analyze four books, artifacts on Odebrecht’s culture and videos on 49 executives that collaborated in the Car Wash corruption probe. The results describe the paths employees undertake in the organization by acquiring its internal set of values, beliefs, and assumptions. These paths lead to the rationalization of corruption. This case study shows that the continuum of destructiveness starts when employees encounter unethical behavior in the organization and that their rationalization mechanism changes with time in the corrupt culture. At any point, executives can quit or blow the whistle; however, with time, it becomes more challenging to exercise either of the options. By applying and refining the continuum, this research provides an understanding of how moral disengagement and rationalization to help employees to progress in the continuum in a corrupt culture.
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- 2023
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25. The Influence of Fraud Diamond on Academic Fraud Intention Among Accounting Students
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David Pesudo and Vrilita Vanesa Parengkuan
- Subjects
fraud diamond ,academic fraud ,pressure ,opportunity ,rationalization ,ability ,Accounting. Bookkeeping ,HF5601-5689 - Abstract
This study was aimed to find out the influence of fraud diamond, including pressure, opportunity, rationalization, and ability on students' academic cheating intentions. Quantitative method was used to carry out this study. The population of this study included students from the Accounting Study Program, Faculty of Economics and Business, Samratulangi University, Manado, as the population, and the samples included the classes of 2019 students in the major, chosen by using purposive sampling. The data was in the form of primary data obtained by distributing questionnaire through the Google form. The research results have shown that partially, the pressure variable has no effect on students' academic cheating intentions, opportunity has a negative effect on academic cheating intentions, rationalization does not have a positive effect on students' academic cheating intentions, and ability affects positively on academic cheating intentions. After conducting the research, it is suggested that future researchers are expected to be able to further develop other factors to be studied, including adding other factors from variables that can influence students' intentions to commit academic fraud such as ability, motivation and integrity.
- Published
- 2023
26. Rationalization in Korea container terminal using DEA cross-efficiency and cluster analysis
- Author
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Sungki Kim, Chanho Kim, Sangyoul Kim, and Sanggyun Choi
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Rationalization ,Terminal efficiency ,Data envelopment analysis ,Cluster analysis ,Shipment of goods. Delivery of goods ,HF5761-5780 - Abstract
Ports and container terminals today are interchanges for maritime and land transport as well as important facilities that serve as communication channels for nations, regional economies, and forelands. They also act as suppliers providing cargo handling and international logistics services at the national level. Traditionally, the port industry was less competitive than other industries. However, competition among terminals is intensifying due to recent environmental changes, and the excessive competition between Korean container terminals has produced negative effects. Therefore, it is necessary to establish terminal rationalization plans to resolve excessive competition among container terminals at the national level. This study examined the direction for terminal rationalization at the national level to alleviate excessive competition among container terminals based on the theory of supply base rationalization. Data envelopment analysis (DEA) cross-efficiency and cluster analysis were combined to provide rationalization plans based on efficiency measurement. This study is significant as it presents a strategic analytical tool to establish terminal rationalization plans at the national level and also proves its applicability.
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- 2022
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27. Traditional Values in Analytical Perspectives of Sociology
- Author
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A. V. Shcherbina
- Subjects
traditional values ,tradition and modernity ,human rights ,cultural and historical tradition ,social system ,rationalization ,intercultural dialogue ,Philosophy (General) ,B1-5802 ,Sociology (General) ,HM401-1281 - Abstract
Introduction. The relevance of the sociological analysis of traditional values is determined by the need to regulate the growing contradictions between them and human rights at the national and international levels. The scientific novelty consists in the fact that the article highlights analytical perspectives that reveal the relationship of continuity and transformation in the activities of a public subject, and identifies starting points for using the potential of a sociological understanding of traditional values in socio-cultural design.Methodology and sources. The empirical base of the analysis was made up of official documents of the Russian Federation, materials of the UN Human Rights Council, expert assessments, the results of surveys of the All-Russian Center for the Study of Public Opinion, materials of discussions in the Russian media. The methodology of the system approach, sociocultural analysis, social constructivism, the typological concept of cultural and historical tradition is used.Results and discussion. In the logic of socio–cultural analysis, traditional values are components of a traditional type of collective organization and a way of transmitting them in a two-part experience that is different from ideological indoctrination. Sociological reflection makes it possible to distinguish them from the values of “traditional society” as a passed stage of social evolution. The system paradigm in sociology conceptualizes the irreducible complexity of values: they are cultural objects, internalized by the individual, institutionalized in the social system. A social subject, through a value-based attitude to heritage, reflexively and constructively establishes cultural and historical traditions as the selected samples of its development are implemented in changing conditions. Fundamental human rights are ensured by access to the resources of their culture. The protection of human rights includes the strengthening of traditional institutions and cultural diversity as conditions for the harmony of intercivilizational and intra-social values. The manifestation of adherence to traditional values in the context of the crisis of globalization is due to the desire to reveal the pathological nature and to stop, through legal, military-political and ideological tools, technically achievable ways of remaking a person who have ceased to be subjected to criminal prosecution and unconditional moral condemnation.Conclusion. Actualization of meaningful samples of cultural and historical traditions in the socio-political discourse indicates directions for socio-cultural design and performs ideological mobilization tasks.
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- 2022
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28. Raising the competitiveness and sustainability of a company in the context of digitalisation based on human resource capacity
- Author
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N. V. Vorontsov and V. Y. Afanasyev
- Subjects
competitiveness ,productivity ,business sustainability ,digitalisation ,bani-world ,innovation process ,innovative activity ,rationalization ,personnel potential ,Electronics ,TK7800-8360 ,Management information systems ,T58.6-58.62 - Abstract
An innovative business model is the key to raising competitiveness and sustainability of a company in the context of rapid technological development and digitalisation. The model in question has to be bimodal with the company taking a proactive approach to modifcations based on soft management and human capital. Hence, it is an employee who plays the most crucial role in the innovation process in the modern world. Besides that, today’s managerial system must support personnel’s innovative potential and consider their incentives. This, in turn, leads to both higher efciency in total and qualitative multiplicative effect when it comes to company’s competitive environment that quickly and accurately ensures high adaptability to external challenges and crises. The outcome of introducing innovations hinges on how an industry works, which is determined not only by its history but largely by the current state and level of corporate culture. In the course of the innovation process within the company other than optimizations for the economic benefts, decisions on changes in quality matter as well: safety and reliability, comfortable working conditions boosting productivity, higher quality and level of service (internal and external), corporate trainings and human development.
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- 2022
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29. Workers’ and Peasants’ Inspectorate in the Saratov governorate: Social and political practice (1920s)
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Mitrokhin, Vladimir A.
- Subjects
soviet power ,saratov governorate ,control ,rationalization ,inspection ,History (General) ,D1-2009 - Abstract
Using the example of the Saratov governorate, the activity of the Workers’ and Peasants’ Inspectorate bodies aimed at finding the optimal model of control organization in a Soviet-type society is investigated. Techniques and methods directly or indirectly related to the involvement of workers in this work are analyzed on the material of archival sources. It is shown to what extent this practice corresponded to the course of the party and the government to attract citizens to the governance of the state. The article examines how the people’s control bodies influenced the implementation of plans and tasks, fought for increasing the efficiency of public production, economical spending of labor, material resources, and money in the 20s of the twentieth century.
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- 2022
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30. Areas of rational operation of steel rolling beams secured against curvatures
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Aleksandr V. Golikov and Dmitry V. Veremeev
- Subjects
steel rolled beams ,calculation methodology ,rationalization ,range of rolled profiles ,limit state design ,bearing capacity ,stiffness ,Architectural engineering. Structural engineering of buildings ,TH845-895 - Abstract
Relevance. Beam cages are the most common type of floor covering for working areas of buildings and structures. Based on the results of a critical analysis of the existing methods for calculating and arranging the dimensions of beam cells, it was established that there are no clear recommendations on the rational range of selection of the sizes of beam cells depending on the surface load. The purpose of the study is to present the areas of rational operation of steel rolling beams, secured against buckling, based on the requirements of the calculation by the method of limit states. Methods. The tasks set in the work, aimed at achieving the research goal, are solved by analytical methods, relying on the basic laws of structural mechanics and existing knowledge about the actual operation of steel rolling beams under load. Methods of mathematical statistics were used to construct the main dependencies presented on the nomograms. Results. Areas of rational operation of steel rolling beams, secured against curvatures, are determined. The area of rational operation of beams is presented in the form of nomograms, which allow at the design stage to use a beam cell of maximum dimensions. As a criterion for rationalization, the criterion of the simultaneous satisfaction of the accepted section of the beam with the requirements of two groups of limiting states with minimum reserves was chosen. A refined algorithm for the layout of the beam cages and a refined method for calculating the cross-section of rolled beams are proposed, which make it possible to arrange the dimensions of the beam cage with a minimum steel consumption. The increase in the overall dimensions of the cells of the working platforms is substantiated.
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- 2021
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31. Why Did You Really Do It? Human Reasoning and Reasons for Action
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José Ángel Gascón
- Subjects
cognitive psychology ,explanation ,justification ,motivation ,rationalization ,reasons for action ,Philosophy (General) ,B1-5802 - Abstract
During the last decades several studies in cognitive psychology have shown that many of our actions do not depend on the reasons that we adduce afterwards, when we have to account for them. Our decisions seem to be often influenced by normatively or explanatorily irrelevant features of the environment of which we are not aware, and the reasons we offer for those decisions are a posteriori rationalisations. But exactly what reasons has the psychological research uncovered? In philosophy, a distinction has been commonly made between normative and motivating reasons: normative reasons make an action right, whereas motivating reasons explain our behaviour. Recently, Maria Alvarez has argued that, apart from normative (or justifying) reasons, we should further distinguish between motivating and explanatory reasons. We have, then, three kinds of reasons, and it is not clear which of them have been revealed as the real reasons for our actions by the psychological research. The answer we give to this question will have important implications both for the validity of our classifications of reasons and for our understanding of human action.
- Published
- 2021
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32. What Pd Can't Teach; What It Can
- Author
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Joshua Hudelson
- Subjects
pedagogy ,digital ,analog ,rationalization ,statistical feedback ,Music and books on Music ,Music ,M1-5000 - Abstract
Pure Data's long appeal is partly owed to its visual layout and intuitive mode of use. This might lead one to consider it a useful pedagogical tool, even if it now meets stiff competition from glitzier and more user-friendly applications. In the author's experience, however, Pd's ambiguous location on the spectrum of virtualization makes it bad for teaching but gives it a far more important function for composers. In occupying an uncanny valley between the digital-as-digital and the digital-as-analog, it resists the general tendency of digital technology to obscure awareness of itself, that is, of the digital computer as the current high watermark of a longer history of rationalization. It thus pushes composers of computer music back towards the questions that are at the heart of their work. This dynamic is illustrated by the author's experience of developing and tinkering with a novel technique of sound synthesis.
- Published
- 2021
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33. Advantageous comparison: using Twitter responses to understand similarities between cybercriminals ('Yahoo Boys') and politicians ('Yahoo men')
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Suleman Lazarus, Mark Button, and Afe Adogame
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Online fraud ,Public opinion ,Corruption ,Cybercrime ,Moral disengagement mechanism ,Rationalization ,Science (General) ,Q1-390 ,Social sciences (General) ,H1-99 - Abstract
This article is about the manifestations of similarities between two seemingly distinct groups of Nigerians: cybercriminals and politicians. Which linguistic strategies do Twitter users use to express their opinions on cybercriminals and politicians? The study undertakes a qualitative analysis of ‘engaged’ tweets of an elite law enforcement agency in West Africa. We analyzed and coded over 100,000 ‘engaged’ tweets based on a component of mechanisms of moral disengagement (i.e., advantageous comparison), a linguistic device. The results reveal how respondents defend the actions of online fraudsters (“the deviant group”) by strategically comparing them to the wrongful acts of corrupt politicians (“the respectable group”). Similarly, the results show how respondents positioned this linguistic strategy to compare “the powerless group” (online fraudsters) and “the powerful group” (politicians) in society. Indeed, tweet responses suggest that the Economic and Financial Crimes Commission (EFCC) generally looks downwards for culprits (i.e., online fraudsters) while ignoring fraudulent politicians. We conclude that the process by which some actions are interpreted as a crime compared to others is a moral enterprise.
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- 2022
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34. Can guided introspection help avoid rationalization of meat consumption? Mixed-methods results of a pilot experimental study
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Pascal Frank, Katrin Heimann, Viktoria Kolbe, and Carolin Schuster
- Subjects
Meat paradox ,Rationalization ,Introspection ,Micro-phenomenological interview ,Sustainable behavior ,Mixed-method ,Environmental effects of industries and plants ,TD194-195 ,Economic growth, development, planning ,HD72-88 - Abstract
The need for reducing meat consumption in affluent countries is increasingly recognized as crucial to minimizing carbon footprint. However, confronting individuals with rational arguments can prompt emotional discomfort, which is often relieved by engaging in rationalization processes stabilizing current consumption patterns. Mindfulness research suggests that making people aware of their emotional reactions through introspection can reduce these rationalization processes.In this mixed-method pilot experimental study, we inquired whether a single guided introspection, inspired by the micro-phenomenological interview technique, can alter individuals' experience of and abilities to deal with cognitive dissonance. Furthermore, we asked if such an intervention can stimulate attitude or intention changes concerning meat consumption. After inducing cognitive dissonance by exposing participants to pictures of the slaughter of a cow, the intervention group (n = 36) participated in the guided introspection, while the control group (n = 39) played solitaire. Self-report questionnaire measures of emotional discomfort, rationalization strategies, and attitudes towards meat consumption were administered before and after the intervention. Also, open-ended responses to participants’ experience of the study were analyzed.Quantitative results show significantly lower negative attitudes toward reducing meat consumption in the intervention group compared to the control group (partial η2 = 0.107). Qualitative results indicate that these participants are more aware of negative emotions while engaging less in rationalization strategies. We conclude that our study indicates some potential for guided introspection to affect dissonance resolution and provide suggestions for future research.
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- 2022
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35. Le cadavre accusateur dans le procès du XIIIe au XVIIIe siècle en Occident : de la preuve révélée à la preuve raisonnée
- Author
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Astrid Akopian
- Subjects
Ordeal ,Corpse ,Bleeding ,Evidence ,Murder ,Rationalization ,Law in general. Comparative and uniform law. Jurisprudence ,K1-7720 ,Sociology (General) ,HM401-1281 - Abstract
In the medieval West, the human body, as a vessel of many believes, represents an “external mode of expression (foris) for the internal and invisible movements (intus) of the soul, the psychic states, the emotions and the mind itself”. It will thus play a prominent role in the criminal proceedings, as reflected by the ordeal of the coffin or cruentatio. From the thirteenth century, it is indeed pretty common to question the body of the victim in order to find out the murderer. According to a popular belief, the soul calling for vengeance could make bleed out the corpse in the presence of its perpetrator. Between this world and the Hereafter, the corpse acquires a social and a juridical dimension. Despite a movement of rationalism and the progressive decline of ordeals, the cruentation has continued to be used until at least the eighteenth century. This corpse call has progressively lost its providential dimension and has become a piece of evidence in the judicial proceedings. Through this ritual, blurring the boundary between mystery and science, this paper will focus on the evolving function of the corpse in the trial: discovering the truth both revealed and reasoned.
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- 2022
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36. Beyond instrumental rationality. For a critical theory of freedom
- Author
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Jana Katharina Funk
- Subjects
human freedom ,rationalization ,instrumental rationality ,value rationality ,critical theory ,critique of capitalism ,Speculative philosophy ,BD10-701 ,Philosophy (General) ,B1-5802 - Abstract
This article will provide an illustration of Max Weber’s theory of rationalization with a specific impetus on its interdependency with the development of capitalism. Following Horkheimer, I shall critically draw on Weber to outline a theory of human freedom, showing that rationalization not only implies economic and social liberation but entails a totalizing tendency that invades all spheres of socio-political life including people’s mental infrastructure. This mental colonization can be framed as a process of substituting value rationality with instrumental rationality. I will claim that this substitution can be understood as an impediment for human freedom. Following contemporary theories of action (Anscombe, Foot), I will show the centrality of value orientation for understanding human freedom. Therefore, I propose a critical theory of freedom that centers value rational action as realization of freedom and can be understood as emancipative.
- Published
- 2021
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37. THE URGENCY OF RATIONALIZATION FOR UNETHICAL BEHAVIOR AND ACCOUNTING FRAUD
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Adi Faisal Aksa, Bambang Setyobudi Irianto, and Icuk Rangga Bawono
- Subjects
accounting fraud ,fraud trends ,rationalization ,unethical behaviour ,Commerce ,HF1-6182 ,Accounting. Bookkeeping ,HF5601-5689 - Abstract
Abstract: The Urgency of Rationalization for Unethical Behaviour and Accounting Fraud. This study tried to determine the impact of rationalization on unethical behaviour and accounting fraud. This study used a regression analysis method with a number of civil servants as a sample. This study found that people who often behave unethically always tend to cheat by seeking justification or rationalizing their action. This could be prevented by avoiding misuse of power or resources. Apart from that, every individual should be avoided as much as possible from feeling disappointed and conspirators of accounting fraud.
- Published
- 2020
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38. Max Weber: Religions and Order. Notes from Zwischenbetrachtung
- Author
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Realino Marra
- Subjects
weber ,religion ,rationalization ,economy ,politics ,Political science (General) ,JA1-92 - Abstract
The essay is dedicated essentially to Max Weber’s Zwischenbetrachtung (1915-16), a fundamental text for the comprehension of his whole sociology of religion. Marra focuses particularly on the theme, typical of Weber, of the tension between rationalization processes connected to the disenchantment (Entzauberung) and the original magical-religious foundations; he also discusses the relationships which the religions of redemption (Erlösungsreligionen), according to Weber, develop with the spheres of economy and politics.
- Published
- 2020
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39. A Study of the Efficiency of Berman's Model in the Assessment of Qur'an Translation; A case study of Rationalization tendency
- Author
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Shahriar Niazi, Javad Asghari, and Ensiye Sadat Hashemi
- Subjects
translation evaluation model ,antoine burman ,rezaee isfahani ,rationalization ,positive analytic ,negative analytic ,Philology. Linguistics ,P1-1091 - Abstract
Translation of the Qur'an as the most sensitive text needs to be accurately assessed. Reviewing and evaluating the Holy Qur'an's translation have been the subject to different books and articles for many years, but these reviews are often empirical and do not follow any special theoretical basis or pattern. Translation theorists have presented different models for evaluating translation, but there has not been a rigorous scientific model for evaluating translation from Arabic to Persian, and in particular, translating the Holy Qur'an so far. Systematic evaluation should be based on scientific theories and models. The focus of the present paper for evaluating Rezaee Isfahani’s ST-oriented translation is on five surahs of the Holy Qur'an, based on Antoine Bremen's translation assessment model, which emphasizes the maintenance of the nobility of the ST and avoidance of alteration in translation. According to Berman's explanation, translation is the “trial of the foreign”. To create a sense of familiarity with the foreign text, it will construct a relationship between the “self-same” and the foreign. Again, it is a trial of the foreign since the root of the foreign work is its language ground. In Berman's word, this trial, often an exile, can also exhibit the most singular power of the translating act: to reveal the foreign work’s most original kernel, its most deeply buried, most self-same, but equally the most ‘distant’ from itself. Therefore, he attends to inspect the system of textual deformation that operates in all translations to prevent them from being a “trial of the foreign” and called this the analytic of translation. As he claims the analysis to be provisional, he strongly believes that it requires additional inputs from other “domains”. Deforming tendencies interfere in the domain of literary prose. Language-based cosmos is in some aspects shapeless, which has generally been described negatively. Negative analytic should be considered through its positive counterpart. By presenting 13 deforming tendencies in translation, Burman proposes the negative analytic for ethnocentric, annexationist, and hypertextual translations. He also stresses that a positive counterpart by other translators should extend this analysis. To study the effectiveness of Berman's model in the evaluation of the Qur'an translation, this paper renders an analysis to the rationalism of Rezaee Isfahani’s translation. Rezaee Isfahani introduces his method of translation as “sentence for sentence” rather than “word for word” and free. The priority in his translation is precision and it follows certain interpretive, theological, lexical, and literary principles. Another important notion, which we faced with, is rationalization that is concerned with syntactical structures of the original, starting with punctuation. Rationalization recomposes sentences and the sequence of sentences, rearranging them according to a certain idea of discursive order and destroys the element of the drive towards concreteness in prose. Generally, rationalization deforms the original by reversing its basic tendency. This paper attends to the positive and negative analytic of data. In positive analytic, the translator's success and failure in the case of avoiding rationalization will be evaluated against other translators.According to Berman, positive analytic will construct a kind of anti-system the purpose of which is impoverishing or limiting the deformation of negative tendencies.In negative analytic, on the other hand, the cases in which the translator has used rationalization will be studied and it will be determined if it is possible to avoid rationalization or not after comparing the translation with other translations and text analytics. This study also shows that rationalization is both compulsory and optional. Optional rationalization should be used in negative analytic while it should be avoided in positive analytic. Optional refers to unnecessary changes that are related to the translator's style and preferences. Compulsory rationalization, on the other hand, should be considered as a supplement in using the Bremen’s model to evaluate the translation of the Qur'an. Compulsory refers to the change of grammatical categories and meaning when it is necessary, and it is related to the differences between the two languages. The cause of compulsory rationalization in the translation of the Qur'an can be searched in three sources. The first one is the probable oddness of the translated text owing to the lack of similar structures in TL which lead to literal translation. However, the absolute avoidance of rationalization in translation from Arabic to Persian is not possible due to fundamental differences between the two languages. This problem is minimized in the languages of the same family. The second factor is rooted in the language of Qur'an. The Arabic language is much more widespread than the Arabic grammar, and the Quran is revealed in the Arabic language, not Arabic grammar. On the other hand, some Qur'anic scholars believe that the language of the Qur'an uses the word for the sake of meaning and rationalization is in conflict with these principles. The third point is to pay attention to the cause of displacement in recognizing the necessity or unnecessary maintenance of displacement of Quranic expressions. The displacements caused by the differences between the two languages constitute unmarked information structure and do not harm the translation. However, the stylistic and rhetorical displacements that constitute the marked information structures must be preserved in translation.
- Published
- 2020
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40. Ethical health resources allocation: Why the distinction between ‘rationing’ and ‘rationalization’ matters
- Author
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Maria do Céu Patrão Neves
- Subjects
allocation ,rationing ,rationalization ,justice ,transparency ,human dignity ,Jurisprudence. Philosophy and theory of law ,K201-487 ,Medical philosophy. Medical ethics ,R723-726 - Abstract
Allocation of health resources has an irreducible ethical dimension, thus cannot be decided only technically, but must be ethically weighed, what paradigmatic experiences of macro (Oregon Basic Health Services Act, 1989) and micro allocation (God’s Committee, 1962) have shown. Justice is required in the enunciation of prioritization criteria, and transparency in its application. In situations of aggravated resource scarcity, it is common to take ‘allocate’ and ‘rationing’ as synonyms or claim that ‘allocate’ is always ‘rationing’. Rejecting these positions, there is a distinction between 'allocating' (resource management) from 'rationing' (allocation of limited resources to a limited number of persons) and 'rationalizing' (optimization of available resources). These distinctions are ethically pertinent, showing how only 'rationalization' respects justice, transparency and human dignity.
- Published
- 2020
- Full Text
- View/download PDF
41. FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY, REAL ESTATE AND BUILDING YANG TERDAFTAR DI BEI TAHUN 2013-2015
- Author
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Elysabet Christy Diandra Selano, Budianto Tedjasuksmana, and Rr. Puruwita Wardani
- Subjects
fraudulent financial statement ,financial stability ,external pressure ,financial target ,nature of industry ,ineffective monitoring ,rationalization ,Accounting. Bookkeeping ,HF5601-5689 - Abstract
This study aimed to analyze the factors that influence the tendency of fraudulent financial statement with analysis of the fraud triangle. The samples used by the company of property, real estate and building construction which listed at Indonesia Stock Exchange in the 2013-2015 period. The result showed that the variable of financial stability as measured by the ratio of asset change and variable of external pressure as measured by leverage did not find the influence on tendency of fraudulent financial statement. While, variables of financial target as measured by ROA, nature of industry as measured by inventory, ineffective monitoring as measured by BDOUT and rationalization as measured by audit report show that influence on tendency of fraudu-lent financial statement.
- Published
- 2020
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42. Research on Consumer Purchasing Channel Choice Based on Product Tolerance: The Mediating Role of Rationalization
- Author
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Jinsong Chen, Yumin Wu, and Xue Jiang
- Subjects
rationalization ,shopping channel choice ,product tolerance ,sweet lemon ,sour grapes ,Psychology ,BF1-990 - Abstract
Consumers have subjective psychological expectations of the quality and brand of products before purchasing. There is a certain tolerance for products that do not meet expectations. The discomfort caused by tolerance can be smoothly carried out through “reasonable” self-comfort and explanation mechanisms. Based on the theory of rationalization defense mechanism, a 2 × 2 purchase channel matrix of online and offline purchase, online consultation, and the offline experience was constructed to explore the influence of consumers’ tolerance of product quality and brand on their purchase channel choice. The results show that: (1) consumer product tolerance positively influences consumers’ online purchasing choice; (2) consumer product tolerance influences purchase channel choice through rationalization; and (3) the sweet lemon mechanism mediates consumer product tolerance on online consultation and online purchase and offline experience, but the sour grapes mechanism does not mediate.
- Published
- 2022
- Full Text
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43. Rationalization of Free-Form Architecture Using Generative and Parametric Designs
- Author
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Chankyu Lee, Sangyun Shin, and Raja Raymond Issa
- Subjects
generative design ,parametric design ,rationalization ,free-form architecture ,multi-objective optimization ,pareto optimality ,Building construction ,TH1-9745 - Abstract
Free-form architecture is a prominent trend in contemporary architecture where streamlined geometric buildings are constructed. The main problem in free-form architecture is rationalization, which involves realizing free-form surfaces at a reasonable cost while meeting design requirements. Balancing the design intents and construction costs simultaneously is essential for successful rationalization. This study proposes parametric and generative program flows to balance both requirements efficiently. The suggested parametric program flow, which is based on a mathematical algorithm, classifies a free-form surface into multiple areas, which are favorable to flat, single-curved, and double-curved panels. The proposed generative program flow optimizes the double-curved panels’ area through the integration of Multi-Objective Optimization and Pareto optimality. Designers can select the best design option that fits their design objectives through trade-offs using the results of the program flows. Eventually, more efficient and mindful decisions can be made in the early design process by using the results of this study for successful free-form architecture.
- Published
- 2023
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44. Capitalist development and educational structure of modernity
- Author
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Yekaterina Olegovna Oleschenko, Alexey Viktorovich Rimsky, Pyotr Ustinovich Simora, and Roman Viktorovich Trofimov
- Subjects
Traditionalism ,Educational structure ,Modernity ,Capitalism ,Rationalization ,Education (General) ,L7-991 ,Special aspects of education ,LC8-6691 - Abstract
This article offers a theoretical overview of the connection between accumulation and educational change in the capitalist periphery. Civilizational dynamics, educational structure, transformation, and overcoming of cultural-religious radical discontinuities in modernity are determined by "vital redundancy" localization mechanisms and human existence crisis form neutralization, possibilities of their removal in rationalization, everyday asceticism, law and "serving" science. Unlike traditional culture, where the vital energy of man was poured into religious and festive rituals (carnival acts, dances, mystical ecstasy, etc.), in the culture of modernity, "anthropological redundancy" is displaced into the asceticism of labor and sublimated into the energy of capital accumulation, including symbolic capital (knowledge, status, etc.) as mass secular art. Based on the results, there is a rigid appropriation of vital and social redundancy of human existence in production, administrative, education, military, judicial, mass-cultural and other practices.
- Published
- 2021
- Full Text
- View/download PDF
45. Emotional Culture as Sociological Concept: On Emotional Turn in Understanding of Modern Society
- Author
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Olga Simonova
- Subjects
sociology of emotions ,emotional practice ,emotional reflexivity ,rationalization ,emotional culture ,Sociology (General) ,HM401-1281 - Abstract
The sociology of emotions aspires to give a description of the emotional culture of modern societies (most notably western societies); the peculiarities of the said culture contribute to the surge of interest in emotions in knowledge and everyday life—the so called “emotional turn”. The author attempts to determine the outlines of “emotional culture” concept, show what constitutes the distinctive nature of the sociological understanding of the emotional culture, which could provide an increment of knowledge and critical re-evaluation of modern social realities. The modern studies in the field of the sociology of emotions allow to suggest that in the modern societies a neo-sentimentalist culture is forming as an unintended consequence of rationalization of all the aspects of society life, modern consumer culture, individualization, etc. The emotional culture of modernity is characterized by the combination of rational attitude to emotions and simultaneous special attention to feelings, specific expression of collective emotions, persistent search for authentic feelings. One of the striking manifestations of the emotional culture of modernity is a phenomenon of “emotional labour”, when the ability to control emotions is commercialized both in public and private sphere.
- Published
- 2019
46. 'World Spirit' by Georg Hegel: from Universe to the History of Mankind
- Author
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Svitlana Orlyk and Zoya Stezhko
- Subjects
essence ,universe ,methodology ,objectivity ,rationalization ,law ,subjectivity ,simulacrum ,politics ,Philosophy (General) ,B1-5802 - Abstract
The article analyzes the universal methodological potential of the philosophical theory of Georg Hegel in interpretation and forecasting of the universe from the study of rationally justified models of the Universe (along with the forecasting of new ones) to the clarification of the history logic and social processes optimization. Special attention is paid to the process of the formation of historical laws in the context of Georg Hegel's rational philosophy. The authors pay particular attention to the following issue. Some problems of philosophy are identified that reduce its effectiveness as a methodology of science as well as methods of their resolution; the necessity of analyzing the conceptual apparatus of science in relation to the categorical apparatus and principles of rational philosophy is shown; the place and role of interdisciplinary methodologies in particular scientific research are analyzed; the movement of abstraction in the process of formation of history as a science is shown; the peculiarities of history and its laws among other fundamental sciences are determined along with the influence of objective and subjective factors that cause low efficiency of the methodological apparatus in everyday life; the philosophical justification of the specificity of freedom and responsibility of ordinary citizens and representatives of the authorities is revealed; the need to change the priorities of history and philosophy is demonstrated through different population groups, with a special emphasis on the political stratum. The key conclusions and recommendations on the optimization of social processes in the logic of rational philosophy by Georg Hegel are formulated.
- Published
- 2019
- Full Text
- View/download PDF
47. Between Rationalization and Political Project: The Existenzminimum from Klein and Teige to Today
- Author
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Marson Korbi and Andrea Migotto
- Subjects
Alexander Klein ,CIAM ,collective dwelling ,domestic space ,housing crisis ,Karel Teige ,minimum dwelling ,rationalization ,Taylorism ,universal dwelling ,City planning ,HT165.5-169.9 - Abstract
A critical reflection on the II CIAM (Congrès Internationaux d’Architecture Moderne; in Frankfurt, 1929) should not limit itself to a purely historiographic reconstruction. The article discusses the II CIAM reflection on the Wohnung für das Existenzminimum (dwelling for the minimum level of existence) by means of a comparison between the official positions of participants and those of two architects, Alexander Klein and Karel Teige, who gravitated around the Frankfurt and Brussels meetings. The confrontation will unlock a double scenario. On the one hand, it will depict a multifaceted and more precise account of the discussion developed in the late 1920s on the minimum dwelling, integrating CIAM discussions with alternative theories and methods developed to face housing shortage and degraded living conditions. Investigating the impact of socio-economic conditions on household forms of life, Klein and Teige presented two paradigmatic and autonomous approaches that tackled the traditional solutions of architecture for the Existenzminimum. On the other hand, we argue that a broadened revision of the themes discussed at the end of the 1920s, namely the transformation of household compositions, the criticism of the paradigms of liberal urban development, the relation between production and forms of life as well as the position of the architect in housing production, proves to be useful for the understanding and overcoming of the fragmentation that still nowadays characterizes the reflection on domestic space.
- Published
- 2019
- Full Text
- View/download PDF
48. Fraud Diamond Analysis in Detecting Fraudulent Financial Statement
- Author
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Annisa Nurbaiti and Nuraini Suatkab
- Subjects
Pressure ,Opportunity ,Rationalization ,Capability ,Fraudulent Financial Statement ,Business ,HF5001-6182 - Abstract
Fraudulent financial statement is the least common fraud but has the greatest loss of impact compared to other types of fraud. This certainly can make mistakes in terms of decision making. This study aims to analyze fraudulent financial statements in the perspective of diamond fraud in the form of pressure, opportunity, rationalization, and capability. The sampling technique in this study was using purposive sampling technique, which obtained 175samples consisting of 35 properties, real estate, and construction companies listed on the Indonesia Stock Exchange in 2013-2017. Panel data regression analysis is analytical technique that used in this study using EVIEWS 9 software. Furthermore, the result of the study shows that the independent variables such as financial stability, external pressure, financial target, nature of industry, ineffective monitoring, change in auditor, audit opinion, change in director has a simultaneous effect on the dependent variable fraudulent financial statement. While partially, the financial target, nature of industry, ineffective monitoring variables have a significant positive effect on the fraudulent financial statement, and for external pressure, financial stability, , change in auditor, audit opinion and change in director have no influence on the fraudulent financial statement.
- Published
- 2019
- Full Text
- View/download PDF
49. Russian Agrarian Scientists, 1820–60: A Creative Synthesis of Tradition and Innovation
- Author
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S. A. Kozlov
- Subjects
Russia ,nineteenth century ,agricultural history ,rationalization ,education ,History (General) and history of Europe - Abstract
This article examines the scientific, economic, and educational activities of several leading scientists who made significant contributions to the intertwining of theory and practice in Russian imperial agriculture within the context of agricultural modernization in 1820-1860, i.e. the period preceding the abolition of serfdom in 1861. This article focuses in particular on M. G. Pavlov, Ia. A. Linovskii, S. M. Usov, I. Ia. Vil`kins, E. A. Avdeeva, and S. A. Maslov. In Soviet historiography this topic was given insufficient attention and many of these scientist farmers were long forgotten for class and ideological reasons (most of them were nobles). The study reveals the role of personality in the development of Russian agrarian science and agricultural practice in this period. The life trajectories of the agrarian scientists were diverse; perhaps the only common feature was that they were not easy. Their paths were determined by both their strong individual characteristics and the broader sociocultural context of the era of “agonizing serfdom.” In delineating the contributions of these scientists to the development of the country, the author concludes that their creative synthesis of tradition and innovation proved worthwhile. They gave Russian agrarian science a strong push for development, while effectively translating advanced theory into practice. Due to the enlightened efforts of such agrarian scientists, more individuals adopted a reasoned and practical approach to the rationalization of backward agriculture. This, along with other factors, including the development of the fundamentals of a national agrarian education, laid a foundation for the modernization of post-reform Russia.
- Published
- 2019
- Full Text
- View/download PDF
50. Max Weber, Islam, and Rationalization: A Comparative View
- Author
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Toby Huff
- Subjects
Max Weber ,civilizations ,rationalization ,law ,Islam ,West ,Sociology (General) ,HM401-1281 - Abstract
From his early studies, beginning with the Protestant Ethic and the Spirit of Capitalism, Weber began to realize that religious orientations provide strong motivations to reshape, or rationalize the mundane world. He then found that rationalist inclinations also affected music and the arts, and thus seemed to penetrate all spheres of artistic, social, and political life. At the same time Weber’s inquiries deep into the history of law back to the Romans illustrated the same process of making the European legal system more systematic, logical, and tightly integrated. This resulted in a whole range of legal innovations such as constitutionalism, parliamentary democracy, elections by consent, a clearly defined notion of due process of law, the invention of legally autonomous corporate entities, and much more. This network of legal constructions I refer to as the hidden structure of modernity, greatly overlooked because of its being taken for granted. However, when a comparison with the development of Islamic law is undertaken, we discover that its legal rationalization led in an entirely different direction.
- Published
- 2019
- Full Text
- View/download PDF
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