scholarly journals Le metamorfosi di una freccia A proposito dell’enigma 65 di Simposio

Author(s):  
Marco Onorato

In Symposius’ riddle 65 the virtuosic mixture of multiple referential fields seems to hide some echoes from the astronomical tradition on the constellation of the Arrow. The disclosure of this semantic level is not incompatible with the literal interpretation of the verses and testifies to Symposius’ original approach to kosmische Rätsel.

Author(s):  
G. Remond ◽  
R.H. Packwood ◽  
C. Gilles ◽  
S. Chryssoulis

Merits and limitations of layered and ion implanted specimens as possible reference materials to calibrate spatially resolved analytical techniques are discussed and illustrated for the case of gold analysis in minerals by means of x-ray spectrometry with the EPMA. To overcome the random heterogeneities of minerals, thin film deposition and ion implantation may offer an original approach to the manufacture of controlled concentration/ distribution reference materials for quantification of trace elements with the same matrix as the unknown.In order to evaluate the accuracy of data obtained by EPMA we have compared measured and calculated x-ray intensities for homogeneous and heterogeneous specimens. Au Lα and Au Mα x-ray intensities were recorded at various electron beam energies, and hence at various sampling depths, for gold coated and gold implanted specimens. X-ray intensity calculations are based on the use of analytical expressions for both the depth ionization Φ (ρz) and the depth concentration C (ρz) distributions respectively.


2020 ◽  
Vol 23 (5) ◽  
pp. 585-600
Author(s):  
V.A. Timchenko

Subject. This article deals with the issues of forensic diagnostics, which is an effective means of detecting, preventing and suppressing staff fraud. Objectives. The article aims to present an original approach to the development of methods of forensic diagnosis of staff fraud based on the modeling method. It is also intended to identify a structure of staff fraud patterns and justify the need to classify the staff fraud methods. Methods. For the study, I used the methods of comparative analysis, systematization, induction, and deduction. Results. The article defines approaches to the formation of diagnostic methods of staff fraud and presents typical inconsistencies that arise in economic information under the influence of fraudulent actions of staff. It describes some diagnostic techniques that can detect staff fraud elements that occur in certain ways of criminal activity. Conclusions and Relevance. The proposed original approach helps develop standard and specific methods for diagnosing staff fraud on a scientific basis. The provisions outlined in the article can serve as a basis for scholarly discussion, contribute to the effectiveness of research on counter-fraud in the field of personnel fraud, and can be applied to the practical activities of structural units and individuals whose task is to combat staff fraud in commercial organizations.


2020 ◽  
Vol 23 (12) ◽  
pp. 1356-1382
Author(s):  
E.V. Olomskaya ◽  
A.A. Aksent'ev

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.


Author(s):  
Carrie Figdor

Many people accept that chimpanzees, dolphins, and some other animals can think and feel. But these cases are just the tip of a growing iceberg. If biologists are right, fruit flies and plants make decisions, worms and honeybees can be trained, bacteria communicate linguistically, and neurons have preferences. Just how far does cognition go? This book is the first to critically consider this question from the perspective of the entire range of new ascriptions of psychological capacities throughout biology. It is also the first to consider the role of mathematical models and other quantitative forms of evidence in prompting and supporting the new ascriptions. It defends a default literal interpretation of psychological terms across biological domains. It also considers the implications of the literal view for efforts to explain the mind’s place in nature and for traditional ways of distinguishing the superior moral status of humans relative to other living beings.


2020 ◽  
Vol 34 (03) ◽  
pp. 2594-2601
Author(s):  
Arjun Akula ◽  
Shuai Wang ◽  
Song-Chun Zhu

We present CoCoX (short for Conceptual and Counterfactual Explanations), a model for explaining decisions made by a deep convolutional neural network (CNN). In Cognitive Psychology, the factors (or semantic-level features) that humans zoom in on when they imagine an alternative to a model prediction are often referred to as fault-lines. Motivated by this, our CoCoX model explains decisions made by a CNN using fault-lines. Specifically, given an input image I for which a CNN classification model M predicts class cpred, our fault-line based explanation identifies the minimal semantic-level features (e.g., stripes on zebra, pointed ears of dog), referred to as explainable concepts, that need to be added to or deleted from I in order to alter the classification category of I by M to another specified class calt. We argue that, due to the conceptual and counterfactual nature of fault-lines, our CoCoX explanations are practical and more natural for both expert and non-expert users to understand the internal workings of complex deep learning models. Extensive quantitative and qualitative experiments verify our hypotheses, showing that CoCoX significantly outperforms the state-of-the-art explainable AI models. Our implementation is available at https://github.com/arjunakula/CoCoX


2020 ◽  
Vol 72 (1) ◽  
Author(s):  
Guillaume Ropp ◽  
Vincent Lesur ◽  
Julien Baerenzung ◽  
Matthias Holschneider

Abstract We describe a new, original approach to the modelling of the Earth’s magnetic field. The overall objective of this study is to reliably render fast variations of the core field and its secular variation. This method combines a sequential modelling approach, a Kalman filter, and a correlation-based modelling step. Sources that most significantly contribute to the field measured at the surface of the Earth are modelled. Their separation is based on strong prior information on their spatial and temporal behaviours. We obtain a time series of model distributions which display behaviours similar to those of recent models based on more classic approaches, particularly at large temporal and spatial scales. Interesting new features and periodicities are visible in our models at smaller time and spatial scales. An important aspect of our method is to yield reliable error bars for all model parameters. These errors, however, are only as reliable as the description of the different sources and the prior information used are realistic. Finally, we used a slightly different version of our method to produce candidate models for the thirteenth edition of the International Geomagnetic Reference Field.


2019 ◽  
Vol 86 ◽  
pp. 111-132
Author(s):  
Javier Osorio ◽  
Neftali Villanueva

AbstractThe purpose of this paper is to explore the connection between expressivism and disagreement. More in particular, the aim is to defend that one of the desiderata that can be derived from the study of disagreement, the explanation of ‘crossed disagreements’, can only be accommodated within a semantic theory that respects, at the meta-semantic level, certain expressivistic restrictions. We will compare contemporary dynamic expressivism with three different varieties of contextualist strategies to accommodate the specificities of evaluative language –indexical contextualism – truth-conditional pragmatics –, pragmatic strategies using implicatures, and presuppositional accounts. Our conclusion will be that certain assumptions of expressivism are necessary in order to provide a semantic account of evaluative uses of language that can allow us to detect and prevent crossed disagreements.


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