RésuméLe célèbre savant Abū ʿAlī b. Sīnā montrait une maîtrise exceptionnelle de tous les sujets qu'il traitait. Il est surtout connu pour ses nombreux travaux en logique, en philosophie et en médecine. Son influence est telle que même en Europe ses travaux ont été étudiés jusqu’à l’époque moderne. Il comprenait parfaitement la structure interne de la tradition gréco-arabe ; il l'a transmise et a aidé son développement et sa transformation. En témoignent ses nombreux travaux, mais aussi plusieurs exposés explicites quant (...) aux sciences et à leurs divisions. Cet article contient l’édition d'un tel exposé, dont deux copies seulement ont été identifiées à ce jour. On expliquera que le texte en question a probablement été écrit a Boukhara quand Avicenne était encore jeune. De plus, on montrera que le texte peut très bien dériver de son célèbre Al-ḥāṣil wal-maḥṣūl, une encyclopédie philosophique en vingt volumes, perdue depuis longtemps. L'absence de l'algèbre, et un fondement des sciences plus philosophique que religieux, sont des indices importants révélant le point de vue d'Avicenne sur les sciences rationnelles à une période précoce de son activité. (shrink)

Eşʿarîliğin son aşamasını temsil eden Îcî’nin argümanları, ekoldeki geleneksel ve felsefî yaklaşımları yansıtmaktadır. Bu makale Îcî’nin Muʿtezile’nin ahlâkî realizmine karşı kullandığı temel argümanlarını sunmaktadır. Çalışmanın amacı Îcî’nin argümanlarını değiştirmeden sağlam bir şekilde sunmak, açıklamak, itirazları tartışmak ve sonunda güçlü ve zayıf yönlerini değerlendirmektir. Makalenin amacı Muʿtezile’nin argümanlarını açıklamak değildir; yine de Îcî’nin argümanlarını daha net anlamak için bazı açıklamalar yapmaktadır. Makalenin ilk kısmında Eşʿarîler ile Muʿtezile’nin ahlâk anlayışları arasında belirgin bir çizgi çizmektedir. Tartışma noktasını belirtip kelâmî argümanlar için zemin hazırlamaktadır. (...) Îcî’nin argümanları üç kısma ayrılmıştır. Birinci kısımda Îcî’nin Muʿtezile’nin ahlâkî temellerine şüphe düşürmek için insanın seçme özgürlüğünü ortadan kaldırmak için polemik argümanını sunmaktayız. Argümana karşı eleştirileri tartıştıktan sonra Îcî’nin insanın gücü ve seçme özgürlüğü konusundaki gerçek görüşünü ortaya koyuyoruz. İkinci kısım, intrinsik değerler görüşüne karşı üç argüman ihtiva etmektedir. İlk iki argüman Îcî tarafından benimsenmiş, üçüncüsü ise genel bir şekilde diğer Eşʿarîlere atfetmiştir. Bu iki argüman yalanı ve doğruyu söylemenin intrinsik etik değerleriyle ilgilenmektedir, üçüncüsü ise Eşʿarîlerin meşhur: “Bir araz başka bir araz üzerinde konamaz” deyişine dayanmaktadır. Makalenin son kısmı, Îcî’nin Muʿtezile'nin ahlâkî vecihler teorisine karşı argümanını tartışmaya ayrılmıştır. Îcî’nin argümanını tartışmadan önce teori ve taraftarları hakkında yeterli bir açıklama yapılmıştır. Ayrıca Îcî’nin ve Muʿtezile’nin ilâhî ahlâk anlayışına dair kısa bir giriş, argümanın içinde tartışılmaktadır. Adalet ve hikmet gibi bazı ilahî nitelikler Eşʿarî ve Muʿtezile’nin bakış açılarından ele alınmaktadır. Sonuç olarak makale, Îcî’nin Muʿtezile’nin ahlâkî realizmine karşı argümanlarını açık ve net bir şekilde ortaya koymakta, itirazları sunup değerlendirmekte ve argümanların güçlü ve zayıf yönlerini göstermektedir. Son olarak, Eşʿarîlerin Muʿtezile’ye karşı ahlâkî argümanlarını daha etkili bir şekilde anlamak için bir çözüm önermektedir. (shrink)

Ptolemy presents only one argument for the eccentricity in his models of the superior planets, while each one of them has two eccentricities: one for center of the uniform motion, the other for the center of the constant distance. To take into account the first eccentricity, he introduces the equant point, but he provides no argument for the eccentricity of the center of the deferent. Why is the second eccentricity different from the first one? The 13 th century astronomer Quṭb (...) al-Dīn al-Shīrāzī, a member of the famous school of Marāgha, who was interested in this problem, suggests the “retrograde arcs” as the empirical origin of the second eccentricity and develops an argument to justify this conjecture. Although his argument is not without difficulty, his suggestion is in line with the suggestions made by some historians of astronomy in recent decades. Résumé Ptolémée ne donne qu'un seul argument pour expliquer dans son système l'excentricité des planètes supérieures, alors que chacune d'elles a deux excentricités: l'une par rapport au centre du mouvement uniforme, l'autre par rapport au centre de la distance constante. Pour rendre compte de la première excentricité, il introduit le point équant, mais il ne donne en revanche aucun argument pour l'excentricité par rapport au centre du cercle déférent. Or, pourquoi la seconde excentricité est-elle différente de la première? Quṭb al-Dīn al-Shīrāzī, astronome du xiii e siècle membre de l'école de Marāgha, qui s'est intéressé à cette question, a fait l'hypothèse que les “arcs de rétrogradation” constituent l'origine empirique de cette seconde excentricité. Bien que l'argument sur lequel il appuie cette hypothèse ne soit pas exempt de difficultés, sa suggestion rejoint celles faites par des historiens de l'astronomie durant les dernières décennies. (shrink)

Emergency care providers regularly deal with ethical dilemmas that must be addressed. In comparison with in-hospital nurses, emergency medical service personnel are faced with more problems such as distance to resources including personnel, medico-technical aids, and information; the unpredictable atmosphere at the scene; arriving at the crime scene and providing emergency care for accident victims and patients at home. As a result of stressfulness, unpredictability, and often the life threatening nature of tasks that ambulance professionals have to deal with every (...) day, ethical decision-making has become an inevitable challenge. The content analysis approach was used to conduct the present qualitative study in Iran. The participants consisted of 14 EMS personnel selected through purposive sampling, which continued until the data became saturated. Data were collected using semi-structured interviews and analyzed concurrently with their collection through the constant comparison method. The process of data analysis resulted in the emergence of 3 main categories “respecting client’s values”, “performing tasks within the professional manner”, “personal characteristic”, and the emergence of eight sub-categories signifying participants’ experiences with regard to EDM. According to the results, when EMS personnel are faced with ethical dilemmas, they consider the client’s values and professional dignity, and perform the assigned tasks within the framework of the regulation. The findings also suggest that pre-hospital care providers assess legal consequences before making any decision. Further studies should be conducted regarding the experiences of the subordinates and other related parties. (shrink)

There has recently been a surge of development in augmented reality (AR) technologies that has led to an ecosystem of hardware and software for AR, including tools for artists and designers to accelerate the design of AR content and experiences without requiring complex programming. AR is viewed as a key “disruptive technology” and future display technologies (such as digital eyewear) will provide seamless continuity between reality and the digitally augmented. This article will argue that the technologization of human perception and (...) experience of reality, coupled with the development of artificial intelligence (AI)–based natural language assistants, may lead to a secular re‐enchantment of the world, in the sense outlined by Charles Taylor, where human existence is shaped through AR inhabited by advanced personal and social AI agents in the form of digital avatars and daemons, and that enchantment has been persistent throughout the formation of modernity and is being rekindled by the integration of AI in the plane of AR. (shrink)

Background:Experiencing moral distress is traumatic for nurses. Ignoring moral distress can lead to job dissatisfaction, improper handling in the care of patients, or even leaving the job. Thus, it is crucial to use valid and reliable instruments to measure moral distress.Objective:The purpose of this study was to determine the reliability and the validity of the Persian version of the Moral Distress Scale–Revised among a sample of Iranian nurses.Research design:In this methodological study, 310 nurses were recruited from all hospitals affiliated with (...) the Qazvin University of Medical Sciences from February 2014 to April 2015. Data were collected using a demographic questionnaire and the Moral Distress Scale–Revised. The construct validity of the Moral Distress Scale–Revised was evaluated using principal component analysis and confirmatory factor analysis. Internal consistency reliability was assessed with Cronbach’s alpha.Ethical considerations:This study was approved by the Regional Committee of Medical Research Ethics. The ethical principles of voluntary participation, anonymity, and confidentiality were considered.Findings:The construct validity of the scale showed four factors with eigenvalues greater than one. The model had a good fit ( χ2(162) = 307.561, χ2/ df = 1.899, goodness-of-fit index =.904, comparative fit index =.927, incremental fit index =.929, and root mean square error of approximation (90% confidence interval) =.049 (.040–.057)) with all factor loadings greater than.5 and statistically significant. Cronbach’s alpha coefficients were.853,.686,.685, and.711for the four factors. Moreover, the model structure was invariant across different income groups.Discussion and conclusion:The Persian version of the Moral Distress Scale–Revised demonstrated suitable validity and reliability among nurses. The factor analysis also revealed that the Moral Distress Scale–Revised has a multidimensional structure. Regarding the proper psychometric characteristics, the validated scale can be used to further research about moral distress in this population. (shrink)

Background:Emergency care providers are frequently faces with situations in which they have to make decisions quickly in stressful situations. They face barriers to ethical decision-making and recognizing and finding solutions to these barriers helps them to make ethical decision.Objectives:The purpose of this study was to identify barriers of ethical decision-making in Iranian Emergency Medical Service personnel.Methods:In this qualitative research, the participants (n = 15) were selected using the purposive sampling method, and the data were collected by deep and semi-structured interviews. (...) Finally, the data are analyzed using the content analysis approach.Ethical considerations:Permission to conduct the study was obtained from the Ethics Committee of the Shahid Beheshti University of Medical Sciences. The objectives of the study were explained to the participants and written consent was received from them. Also, participants were assured that necessary measures were taken to protect their anonymity and confidentiality.Findings:The results of the analysis are classified in five main categories. It encompasses the following areas: perception of situation, patient-related factors, input and output imbalance, uncoordinated health system, and paradoxes.Conclusion:Emergency Medical Service personnel make ethical decisions every day. It is important that prehospital personnel know how to manage those decisions properly so that clients’ moral rights are respected. Hence, by identifying the dimensions and obstacles of ethical decision-making in Emergency Medical Service personnel, it is possible to enhance the moral judgment and ethical accountability of the personnel and develop the strategies necessary for ethical decision-making in them. (shrink)

The rapid advancement of artificial intelligence (AI) has led to renewed ambitions of developing artificial general intelligence. Alongside this has been a resurgence in the development of virtual and augmented reality (V/AR) technologies, which are viewed as “disruptive” technologies and the computing platforms of the future. V/AR effectively bring the digital world of machines, robots, and artificial agents to our senses while entailing the transposition of human activity and presence into the digital world of artificial agents and machine forms of (...) intelligence. The intersection of humans and machines in this shared space brings humans and machines into ontological continuity as informational entities in a totalizing informational environment, which subsumes both cyber and physical space in an artificially constructed virtual world. The reconstruction of mind (through AI) and world (through V/AR) thus has significant epistemological, ontological, and anthropological implications, which constitute the underlying features in the artificialization of mind and world. (shrink)

Recent literature on Islam and the digital covers a wide range of topics and themes; however, what is yet to be developed from an Islamic perspective is a broader philosophical framework that accounts for the nature, exigencies and affordances of contemporary digital technologies. In advance of such a framework, this article is an attempt to open the way to philosophical engagement with issues of digital ethics from an Islamic perspective. After a brief review of recent literature on Islam and the (...) digital and a significantly earlier work by Ziauddin Sardar, in which he proposed an information strategy for the Muslim world, this paper provides some background to Islamic ethics and the wide field of ethical theories in the Islamic tradition. This paper then proceeds by identifying and outlining examples of contemporary themes in Islam and the digital which conceal underlying philosophical and theological issues. Finally, this paper considers the significant scale and scope of the transformations involved in the ongoing transposition to the ‘onlife’ and highlights several areas where Islamic perspectives may be seen to converge or diverge with other strands of scholarship on digital ethics. (shrink)

In this article, we discuss ethical issues related to using and disclosing artificial intelligence (AI) tools, such as ChatGPT and other systems based on large language models (LLMs), to write or edit scholarly manuscripts. Some journals, such as Science, have banned the use of LLMs because of the ethical problems they raise concerning responsible authorship. We argue that this is not a reasonable response to the moral conundrums created by the use of LLMs because bans are unenforceable and would encourage (...) undisclosed use of LLMs. Furthermore, LLMs can be useful in writing, reviewing and editing text, and promote equity in science. Others have argued that LLMs should be mentioned in the acknowledgments since they do not meet all the authorship criteria. We argue that naming LLMs as authors or mentioning them in the acknowledgments are both inappropriate forms of recognition because LLMs do not have free will and therefore cannot be held morally or legally responsible for what they do. Tools in general, and software in particular, are usually cited in-text, followed by being mentioned in the references. We provide suggestions to improve APA Style for referencing ChatGPT to specifically indicate the contributor who used LLMs (because interactions are stored on personal user accounts), the used version and model (because the same version could use different language models and generate dissimilar responses, e.g., ChatGPT May 12 Version GPT3.5 or GPT4), and the time of usage (because LLMs evolve fast and generate dissimilar responses over time). We recommend that researchers who use LLMs: (1) disclose their use in the introduction or methods section to transparently describe details such as used prompts and note which parts of the text are affected, (2) use in-text citations and references (to recognize their used applications and improve findability and indexing), and (3) record and submit their relevant interactions with LLMs as supplementary material or appendices. (shrink)

This article explores the impact of an Increase in the average Number of Authors per Publication on known ethical issues of authorship. For this purpose, the ten most common ethical issues associated with scholarly authorship are used to set up a taxonomy of existing issues and raise awareness among the community to take precautionary measures and adopt best practices to minimize the negative impact of INAP. We confirm that intense international, interdisciplinary and complex collaborations are necessary, and INAP is an (...) expression of this trend. However, perverse incentives aimed to increase institutional and personal publication counts and egregious instances of guest or honorary authorship are problematic. We argue that whether INAP is due to increased complexity and scale of science, perverse incentives or undeserved authorship, it could negatively affect known ethical issues of authorship at some level. In the long run, INAP depreciates the value of authorship status and may disproportionately impact junior researchers and those who contribute to technical and routine tasks. We provide two suggestions that could reduce the long-term impact of INAP on the reward system of science. First, we suggest further refinement of the CRediT taxonomy including better integration into current systems of attribution and acknowledgement, and better harmony with major authorship guidelines such as those suggested by the ICMJE. Second, we propose adjustments to the academic recognition and promotion systems at an institutional level as well as the introduction of best practices. (shrink)

This paper introduces the novel concept of Neutro-BCK-algebra. In Neutro-BCK-algebra, the outcome of any given two elements under an underlying operation (neutro-sophication procedure) has three cases, such as: appurtenance, non-appurtenance, or indeterminate.

Companies' urge to maximise their profits and their attempts to remain in the highly competitive globalised market gave birth to the TQM concept and have kept it alive. TQM is a comprehensive look which encompasses virtually every aspect of the value chain as well as the human resource and customer satisfaction. Therefore, a great number of companies feel obliged to implement its rules, and procedures. However, the concept is rather complicated and culture-bound, and calls for further research in new settings. (...) The aim of this study is to examine the influences of critical success factors of TQM on customer focus therefore, employees are classified based on their perceptions from critical success factors of total quality management and consequently the level of customer focus is compared between the different classifications. The findings reveal that there is significant difference on the level of the customer focus between the established groups of employees. (shrink)

This article provides the findings of a quantitative and qualitative study of participants from the prematurely cancelled Ontario Basic Income Pilot in the Hamilton region. We compare our evidence with those of other large-scale experiments from the high-income countries between 1968 and 2019 to place OBIP’s findings in the context of evidence from randomized control experiments with similar policy conditions to Ontario’s. Our study identified a small decline in labour market participation, but improvements on a variety of quality-of-life measurements. We (...) hypothesize that OBIPs comparatively positive results on general well-being can be attributed to its: i) generous benefit rates relative to social assistance rates; ii) 50 percent take back rate; and iii) unconditionality; iv) broad well-being/welfare design. (shrink)

In this paper, I try to offer a full-fledged defense of principle-based ethics against moral particularism. My discussions not only refute particularists’ allegations against moral generalism but also provide a positive rationale for a principle-based approach in ethics. By borrowing insights from Brandom’s and Peregrin’s normative pragmatism, I describe the fundamental roles of moral principles. In my view, moral principles constitute morality, and they can function as default reasons in our moral deliberations. Moreover, I argue that my principle-based conception of (...) ethics has advantages over particularism since it explains the phenomenological experience and covers basic intuitions in the moral domain that particularists have difficulty explaining. (shrink)

INTRODUCTION: BUILDING DEMOCRATIC STATES ON NATIONAL DIVERSITY Mohammad-Saïd Darviche & William Genieys Juan J. Linz is one of the most famous scholars in ...

Using a sample of 21,030 US firm-year observations that represents more than 3000 individual firms over the 1998–2012 period, we investigate the relationship between Corporate Social Responsibility (CSR) and investment efficiency. We provide strong and robust evidence that high CSR involvement decreases investment inefficiency and consequently increases investment efficiency. This result is consistent with our expectations that high CSR firms enjoy low information asymmetry and high stakeholder solidarity (stakeholder theory). Moreover, our findings suggest that CSR components that are directly related (...) to firms’ primary stakeholders (e.g. employee relations, product characteristics, environment, and diversity) are more relevant in reducing investment inefficiency compared with those related to secondary stakeholders (e.g. human rights and community involvement). Finally, additional results show that the effect of CSR on investment efficiency is more pronounced during the subprime crisis. Taken together, our results highlight the important role that CSR plays in shaping firms’ investment behaviour and efficiency. (shrink)

The psychological cost on emotional well-being due to the collateral damage brought about by COVID-19 in accessing oncological services for breast cancer diagnosis and treatment has been documented by recent studies in the United Kingdom. The current study set out to examine the effect of delays to scheduled oncology services on emotional and cognitive vulnerability in women with a breast cancer diagnosis in Iran, one of the very first countries to be heavily impacted by COVID-19. One hundred thirty-nine women with (...) a diagnosis of primary breast cancer answered a series of online questionnaires to assess the current state of rumination, worry, and cognitive vulnerability as well as the emotional impact of COVID-19 on their mental health. Results indicated that delays in accessing oncology services significantly increased COVID related emotional vulnerability. Regression analyses revealed that after controlling for the effects of sociodemographic and clinical variables, women’s COVID related emotional vulnerability explained higher levels of ruminative response and chronic worry as well as poorer cognitive function. This study is the first in Iran to demonstrate that the effects of COVID-19 on emotional health amongst women affected by breast cancer can exaggerate anxiety and depressive related symptoms increasing risks for clinical levels of these disorders. Our findings call for an urgent need to address these risks using targeted interventions exercising resilience. (shrink)

Retractions solicited by authors following the discovery of an unintentional error—what we henceforth call a “self-retraction”—are a new phenomenon of growing importance, about which very little is known. Here we present results of a small qualitative study aimed at gaining preliminary insights about circumstances, motivations and beliefs that accompanied the experience of a self-retraction. We identified retraction notes that unambiguously reported an honest error and that had been published between the years 2010 and 2015. We limited our sample to retractions (...) with at least one co-author based in the Netherlands, Belgium, United Kingdom, Germany or a Scandinavian country, and we invited these authors to a semi-structured interview. Fourteen authors accepted our invitation. Contrary to our initial assumptions, most of our interviewees had not originally intended to retract their paper. They had contacted the journal to request a correction and the decision to retract had been made by journal editors. All interviewees reported that having to retract their own publication made them concerned for their scientific reputation and career, often causing considerable stress and anxiety. Interviewees also encountered difficulties in communicating with the journal and recalled other procedural issues that had unnecessarily slowed down the process of self-retraction. Intriguingly, however, all interviewees reported how, contrary to their own expectations, the self-retraction had brought no damage to their reputation and in some cases had actually improved it. We also examined the ethical motivations that interviewees ascribed, retrospectively, to their actions and found that such motivations included a combination of moral and prudential considerations. These preliminary results suggest that scientists would welcome innovations to facilitate the process of self-retraction. (shrink)

Decision-makers in governments, enterprises, businesses and agencies or individuals, typically, make decisions according to various regulations, guidelines and policies based on existing records stored in various databases, in particular, relational databases. To assist decision-makers, an expert system, encompasses interactive computer-based systems or subsystems to support the decision-making process. Typically, most expert systems are built on top of transaction systems, databases, and data models and restricted in decision-making to the analysis, processing and presenting data and information, and they do not provide (...) support for the normative layer. This paper will provide a solution to one specific problem that arises from this situation, namely the lack of tool/mechanism to demonstrate how an expert system is well-suited for supporting decision-making activities drawn from existing records and relevant legal requirements aligned existing records stored in various databases.We present a Rule-based reporting systems architecture, which is intended to integrate databases, in particular, relational databases, with a logic-based reasoner and rule engine to assist in decision-making or create reports according to legal norms. We argue that the resulting RuleRS provides an efficient and flexible solution to the problem at hand using defeasible inference. To this end, we have also conducted empirical evaluations of RuleRS performance. (shrink)

Millions of children who were born during the first decade after the Islamic revolution in Iran are now reaching the age of marriage and childbearing. Short spacing between marriage and the birth of the first child has the potential to cause an excessive and costly increase in the growth of population in Iran. Research into the motivations for the birth of first child among newly married couples can create a knowledge base that will enable health centres to help these couples (...) make better decisions about the timing of their first pregnancy. Using a consecutive sampling technique and administering Miller’s Childbearing Questionnaire, data were gathered regarding the childbearing motivations and desires of 300 couples who had been referred to the Shiraz Health Center for premarital counselling. The Childbearing Questionnaire, with some minor modifications, was found to be a valid and reliable instrument for measuring the childbearing motivations of newly married couples of Shiraz County, Fars Province, Iran. The utility of these findings for counselling in health centres is discussed. Based on the results, a longitudinal study is being designed that will allow the development of models for predicting the time of first pregnancy after marriage. (shrink)

The aim of this study is to examine the factors influencing ethical business decision-making on environmental issues, among employees of SMEs. To do so, a survey study was performed with 394 top managers of SMEs in the UAE using a questionnaire, and the data was statistically evaluated using SmartPLS 3.0. The results suggest that prior technology use has significant positive relationships with ethical decision-making and the level of risk acceptance. Furthermore, perceived competitive pressure has significant positive relationships with ethical decision-making (...) and confidence level. In comparison, the level of risk acceptance and confidence level have significant positive relationships with ethical decision-making. Results also demonstrate that the level of risk acceptance mediates the relationship between prior technology use and ethical decision-making. There is also a significant and positive association between perceived competitive pressure and ethical decision-making with a mediating impact of the confidence level. (shrink)

The article at hand presents the results of a literature review on the ethical issues related to scientific authorship. These issues are understood as questions and/or concerns about obligations, values or virtues in relation to reporting, authorship and publication of research results. For this purpose, the Web of Science core collection was searched for English resources published between 1945 and 2018, and a total of 324 items were analyzed. Based on the review of the documents, ten ethical themes have been (...) identified, some of which entail several ethical issues. Ranked on the basis of their frequency of occurrence these themes are: 1) attribution, 2) violations of the norms of authorship, 3) bias, 4) responsibility and accountability, 5) authorship order, 6) citations and referencing, 7) definition of authorship, 8) publication strategy, 9) originality, and 10) sanctions. In mapping these themes, the current article explores major ethical issue and provides a critical discussion about the application of codes of conduct, various understandings of culture, and contributing factors to unethical behavior. (shrink)

Much has been said about the need for improving the current definitions of scientific authorship, but an aspect that is often overlooked is how to formulate and communicate these definitions to ensure that they are comprehensible and useful for researchers, notably researchers active in international research consortia. In light of a rapid increase in international collaborations within natural sciences, this article uses authorship of this branch of sciences as an example and provides suggestions to improve the comprehensibility of the definitions (...) of authorship in natural sciences. It assesses whether the definition of authorship provided by the European Code of Conduct for Research Integrity can deal with current issues and problems of scientific authorship. Notably, problems that are experienced in project groups with researchers coming from multiple countries. Using theories developed by Jürgen Habermas and Robert Merton, a normative framework is developed to articulate ethical authorship in natural sciences. Accordingly, enriching the current definition of authorship with normative elements and using discipline-specific metaphors to communicate them are introduced as possible ways of improving the comprehensibility of the definition of authorship in international environments. Finally, this article provides a proposal to be considered in the future revisions of the European Code of Conduct for Research Integrity. (shrink)

The study contributes to building an understanding of the impact of political forces on the information environment of listed firms in a developing economy. Specifically, it investigates the tensions between politico-institutional factors and accounting regulation on the prolonged and incomplete implementation of the International Financial Reporting Standards in Bangladesh from 1998 to 2010. Two phases of interviews were conducted in 2010–2011 and IFRS-related enforcement documents from 1998 to 2010 were evaluated. The study contributes that IFRSs are being diffused to developing (...) countries like Bangladesh, but they invariably interact with local institutions, with variable outcomes. Coercive, normative and mimetic isomorphisms are low in Bangladesh. Notably, political forces have been undermining mimetic isomorphism because of the high level of government intervention and the high level of political lobbying. Political institutional pressures stand in the way of mimetic isomorphism and constitute negative forces that add further tension to accounting regulation in Bangladesh. Regarding the low level of normative isomorphism, there is evidence of a ‘blame culture’, with state institutions and professional accountancy institutions in the country blaming each other for the poor progress in IFRS implementation. Although the study focuses on Bangladesh, its results have implications for international policy makers, as well as the governments and regulators of other developing economies facing similar challenges in implementing IFRS. (shrink)

In this paper, we aim to discuss the fake journals and their advertisement and publication techniques. These types of journals mostly start and continue their activities by using the name of some indexed journals and establishing fake websites. The fake journals and publishers, while asking the authors for a significant amount of money for publishing their papers, have no peer-review process, publish the papers without any revision on the fake sites, and put the scientific reputation and prestige of the researchers (...) in jeopardy. In the rest of the paper, we present some viable techniques in order for researchers and students to identify these journals. (shrink)

This paper introduces the concept of single-valued neutrosophic hyper \(BCK\)-subalgebras as a generalization and alternative of hyper \(BCK\)-algebras and on any given nonempty set constructs at least one single-valued neutrosophic hyper \(BCK\)-subalgebra and one a single-valued neutrosophic hyper \(BCK\)-ideal. In this study level subsets play the main role in the connection between singlevalued neutrosophic hyper \(BCK\)-subalgebras and hyper \(BCK\)-subalgebras and the connection between single-valued neutrosophic hyper \(BCK\)-ideals and hyper \(BCK\)-ideals. The congruence and (strongly) regular equivalence relations are the important tools (...) for connecting hyperstructures and structures, so the major contribution of this study is to apply and introduce a (strongly) regular relation on hyper \(BCK\)-algebras and to investigate their categorical properties (quasi commutative diagram) via single-valued neutrosophic hyper \(BCK\)-ideals. Indeed, by using the single-valued neutrosophic hyper \(BCK\)-ideals, we define a congruence relation on (weak commutative) hyper \(BCK\)-algebras that under some conditions is strongly regular and the quotient of any (single-valued neutrosophic)hyper \(BCK\)-(sub)algebra via this relation is a (single-valued neutrosophic)(hyper \(BCK\)-subalgebra) \(BCK\)-(sub)algebra. (shrink)

Aristotle has repeatedly stated in his works that 'being has several senses'. Is this to be regarded as his pluralistic ontology, an approach that seems to be too nascent? If so, how can this newfound approach in ontology be linked to the ideas of the father of this science, i.e. Aristotle? These are the questions that the present article seeks to answer. First, we will show that Aristotle thinks of 'being' in four senses. Then, step by step he proceeds to (...) leave different senses aside, insofar as only one sense remains: being in the sense of the figures of the categories. We argue, then, that it is better to found Aristotle's ontological pluralism upon the fourfold sorts, instead of the tenfold categories. We will provide some reasons for this preference, i.e. in defense of the fourfold sorts and against the tenfold categories. Each of these four modes of being will be discussed. Finally, a version of ontological pluralism will be provided and attributed to Aristotle: Sorting Version. According to this version of pluralism, we will demonstrate how Aristotle speaks of the ontologically fundamental structure of the world. (shrink)

Avicenna believes that God must be understood in the first place as the Necessary Existent. In his various works, he provides different versions of an ingenious argument for the existence of the Necessary Existent—the so-called Proof of the Sincere —and argues that all the properties that are usually attributed to God can be extracted merely from God's having necessary existence. Considering the centrality of tawḥîd to Islam, the first thing Avicenna tries to extract from God's necessary existence is God's oneness. (...) The aim of the present Element is to provide a detailed discussion of Avicenna's arguments for the existence and unity of God. Through this project, the author hopes to clarify how, for Avicenna, the Islamic concept of monotheism is intertwined with the concept of essential existence. (shrink)

Biometrics readers are deployed in many public sites and are used for user identification and verification. Nowadays, most biometrics readers can be connected to local area networks, and consequently, they are potential targets for network attacks. This article investigates the robustness of several fingerprint and iris readers against common denial of service attacks. This investigation has been conducted using a set of laboratory experiments and DoS attack generator tools. The experiments show clearly that the tested biometric readers are very vulnerable (...) to common DoS attacks, and their recognition performances deteriorate significantly once they are under DoS attacks. Finally, the article lists some security consideration that should be taken into consideration when designing secure biometrics readers. (shrink)

This study examines the effect of directors’ human and social capital on the level of corporate social responsibility disclosures by drawing on insights from a resource-based view. It also investigates the effect of chief executive officer power on this relationship. Data were obtained from annual reports of companies listed on the Dhaka Stock Exchange in Bangladesh from 2005 to 2013. We employ outside directors’ experiences and expertise as a proxy for board capital and measure CEO power using a ‘power index’ (...) that comprises CEO duality, ownership, tenure and family CEO status. Results show that board capital is positively associated with CSR disclosure levels; however, CEO power is negatively associated with CSR disclosures and reduces the effect of board capital on CSR disclosures. Thus, we conclude that although board capital can improve CSR practices, CEO power can also inhibit these practices. (shrink)

ABSTRACTThe search for universal ethics among journalists has yet to receive general acceptance because previous attempts have sought a code of ethics to which all journalists around the globe could agree. Yet, starting with the universal principle of caring for others leads to seeing the feminist approach to ethics, namely the ethics of care and feminist discursive ethics, as a partial approach toward a universal ethic for journalists. Building on the work of Gilligan, Steiner, Buzzanell and others, we argue that (...) such an approach would have universal appeal. The implications of this for the training of journalists include getting journalists to recognizie the universality of caring for others and apply the 6 steps toward ethical public discourse. The migration crisis in Europe in 2015 provides an example of how this could lead to more compassion in the coverage of those who are most vulnerable in modern societies. (shrink)

The purpose of this study is to understand the drivers of social responsibility in purchasing (PSR). This study replicated and extended the range of empirical application of the model developed by Carter and Jennings {Journal of Business Logistics 25(1), 145-186, 2004). Consequently, the present study contributes to the nomological validity of concept of PSR or Purchasing Social Responsibility. The method used is derived from the previous study by Carter and Jennings (Journal of Business Logistics 25(1), 145-186, 2004), and the present (...) study extends the application of that method to an Asian environment. The data were obtained from 197 respondents in Thailand. This sample was largely composed of purchasing and supply chain managers. Respondents were asked to indicate how different dimensions of corporate social responsibility (CSR) affect PSR. The findings of the present study suggest that all the six hypothesized paths have been substantiated. Individual values and people-oriented organizational culture are the most powerful predictors of PSR. This article contributes towards filling the gap in understanding the determinants of PSR in managing supply chains, particularly in an Asian context. (shrink)

Biographies of Imam Ghazali, Socrates, Plato and other philosophers.