We show that the conceptual distance between any two theories of first-order logic is the same as the generator distance between their Lindenbaum–Tarski algebras of concepts. As a consequence of this, we show that, for any two arbitrary mathematical structures, the generator distance between their meaning algebras (also known as cylindric set algebras) is the same as the conceptual distance between their first-order logic theories. As applications, we give a complete description for the distances between meaning algebras corresponding to structures (...) having at most three elements and show that this small network represents all the possible conceptual distances between complete theories. As a corollary of this, we will see that there are only two non-trivial structures definable on three-element sets up to conceptual equivalence (i.e., up to elementary plus definitional equivalence). (shrink)

We show that there exists an atomic polyadic equality algebra of dimension n that is elementary equivalent to a completely representable algebra, but its diagonal free reduct is not completely representable.

We examine current practices in the development and communication of social and environmental reporting (SER) in the UK retail banks. Empirical data was triangulated between semi-structured interviews with bank executives, bank sustainability reports, and third-party sustainability entrepreneur initiatives (termed 'SEIs') to identify current practices and growth areas. We use social contract theory to examine how these social and environmental retail banks developed their SER practices. Our findings reveal that SER practices are crucial for pursuing more positive social and environmental values. (...) We clarify the role of SER as a form of integrated reporting (IR) to assess and improve the usefulness of the IR reporting practices. The SER practices also appear to have benefited from the presence of a number of SEIs in the sampled banks who specialise in commercialising social and environmental projects. In addition, methodical analyses of SER components assist managers and regulators in determining which components are meaningful to stakeholders. (shrink)

In the literature, there have been several methods and definitions for working out whether two theories are “equivalent” or not. In this article, we do something subtler. We provide a means to measure distances between formal theories. We introduce two natural notions for such distances. The first one is that of axiomatic distance, but we argue that it might be of limited interest. The more interesting and widely applicable notion is that of conceptual distance which measures the minimum number of (...) concepts that distinguish two theories. For instance, we use conceptual distance to show that relativistic and classical kinematics are distinguished by one concept only. (shrink)

This study examines the conflict strategies used in the highly adversarial and popular Arabic-language talk show broadcasted weekly on Al-Jazeera satellite channel, known as Al-Ittijah Al-Mu’aakis 'The Opposite Direction'. The study identifies the conflict strategies and verbal conflict expressions and approaches them in the light of Interactional Sociolinguistics. The analysis of three episodes debating three different topics shows that disputants used several types of strategies including "impoliteness", "aggravated impoliteness", topic restriction, lengthy holding of the floor, and sarcasm. The speakers' bald-on-record (...) expressions of disagreement are expected as a result of the controversial and polemical nature of the show, which creates fierce competition between the two guests to present their arguments in an aggressive way. (shrink)

Reflective capacity is integral to core healthcare professional practice competencies. Reflection plays a central role in teacher education as reflecting on teaching behaviours with critical analysis can potentially improve teaching practice. The humanities including narrative and the visual arts can serve as a valuable tool for fostering reflection. We conducted a multinational faculty development workshop aiming to enhance reflective capacity in medical educators by using a combination of abstract paintings and narratives. Twenty-three family physicians or physicians-in-training from 10 countries participated (...) in the workshop. Qualitative assessment of the workshop showed that the combined use of art and narrative was well received and perceived as contributing to the reflective exercise. Participants generally felt that viewing abstract paintings had facilitated a valuable mood transformation and prepared them emotionally for the reflective writing. Our analysis found that the following themes emerged from participants’ responses: narratives from different countries are similar; the use of art helped access feelings; viewing abstract paintings facilitated next steps; writing reflective narratives promoted examination of educational challenges, compassion for self and other, and building an action plan; and sharing of narrative was helpful for fostering active listening and appreciating multiple perspectives. Future research might include comparing outcomes for a group participating in arts–narrative-based workshops with those of a control group using only reflective narrative or in combination with figurative art, and implementing a combination of qualitative and quantitative methods of assessment. (shrink)

Journal impact factor is a value calculated annually based on the number of times articles published in a journal are cited in two, or more, of the preceding years. At the time of its inception in 1955 , the inventor of the impact factor did not imagine that 1 day his tool would become a controversial and abusive measure, as he confessed 44 years later . The impact factor became a major detrimental factor of quality, creating huge pressures on authors, (...) editors, stakeholders and funders. More tragically, in some countries the number of publications in journals with “high impact factors” condition the allocation of government funding for entire institutions . Based on the assumption that IF reflects scientific quality, the impact factor produces a widespread impression of prestige and reputation, though no experimental data support this hypothesis .The impact factor was originally conceived as a bibliome .. (shrink)

Purpose The purpose of this study is to examine the respondents’ evaluation of the pervasiveness of fake news through various SM platforms in Kuwait. The authors also examined the respondents’ attitudes toward most fake news on SM. A total of 1,539 Kuwaitis were selected. Design/methodology/approach The questionnaire was the major tool for this study. The respondents, from whom demographic information was obtained, were asked about which SM platforms most frequently spread fake news, their attitudes toward the subjects most frequently involved (...) in spreading fake news, their degree of use of the six SM platforms and interest in various subjects, and the attitudes toward the negative nature of SM news. SPSS was used for the data analysis. Findings The results showed that WhatsApp was the most likely to be used to disseminate fake news; Twitter and Instagram ranked second. The younger subjects were affected more by text and voice clips than the older ones. Originality/value The study, hopefully, produces new knowledge on the subject of fake news in social media, especially in the Arab world, since there are few studies conducted in the region. The study showed that WhatsApp was the SM tool most likely to be responsible for disseminating fake news in Kuwait, which may shed light on the usage of this application to be a news tool, rather than merely an interpersonal communication medium. (shrink)

We show that the U.S. anti-discriminatory laws prohibiting discrimination in the workplace based on sexual orientation and gender identity identities) spur innovation, which ultimately leads to higher firm performance. We use the Human Rights Campaign’s Corporate Equality Index of 398 U.S. firms between 2011 and 2014, and find a significantly positive relationship between CEI and firm innovation. We also find that an interacting effect of CEI and firm innovation leads to higher firm performance. We use our understanding of Rawls’ Theory (...) of Justice and stakeholder theory to show that firms with workplace diversity policies are likely to be more innovative and perform better than those without such policies. Our results are robust to endogeneity, reverse causality and simultaneity issues. Our results will trigger debate in similar markets around the globe on the economic benefits of LGBT workplace diversity policies for firms. (shrink)

In contrast to the conventional fund management industry with a profit-oriented logic based on risk and return, ethical and faith-based funds should follow the religious principles of their investment-style philosophy. Islamic funds should obey the theological teachings of the primary sources of Islam, the Quran and Sunnah, as stakeholders expect these religious teachings to influence the investment decisions of fund managers. In practice, Islamic fund managers use Accounting and Auditing Organization for Islamic Financial Institutions ’s screening criteria, based on secondary (...) sources of Islam, which allow investments that are only partially halal to be included in their portfolios. This study finds that a more religious logic in screening practices, although impairing diversification, does not necessarily harm performance. Thus, Islamic investment funds, and the wider ethical fund management industry, should, and could, adopt stricter screening criteria that match their investment mandates and bring more ethical business practices to the industry. (shrink)

High percentages of submitted papers are rejected at editorial levels without offering a second chance to authors by sending their papers for further peer-reviews. In most cases, the rejections are typical quick answers without helpful argumentations related to the content of the rejected material. More surprisingly, some journals vaunt their high rejection rates as a “mark of prestige”!However, journals that reject high percentages of submitted papers have built their prominent positions based on a flawed measure, the impact factor, and from (...) a long and favorable historical context. Their shareholders may think that they are allowed to have a large margin of rejection rates without affecting their sponsorship or funding sources thanks to an extended anchorage since tens, or in some cases hundreds, of years compared to unknown or new journals that struggle to pave a way in the scientific publication world. Historical anchorage of some journals also makes it unfair to compare old and new .. (shrink)

Normativity is assessed as we evaluate and compare the environmental reporting practices of a sample of French and Canadian companies through the lens of institutional legitimacy. More specifically, we examine how French and Canadian firms changed their reporting practices in reaction to the promulgation of laws and regulations in their respective countries, i.e., the NER and Grenelle II Acts in France, and National Instrument 51-102 and CSA Staff Notice NR 51-333, issued by the Canadian Securities Administrators. The firms’ voluntary disclosures (...) according to GRI guidelines are also investigated. Substantive legitimacy theory is used to explore the level of substantive disclosures provided by Canadian and French firms. The findings reveal that the French parliamentary regime is more successful than the Canadian stock exchange regulation in triggering environmental reporting, and that the GRI combined with local regimes prompts environmental disclosures. Notwithstanding the improvements in environmental reporting under all three regimes, a very low level of substantive disclosure is noted in both countries. (shrink)

We prove that in a nilpotent-by-finite stable group an equation that holds generically holds everywhere. Combining this result with results of Wagner and Bryant, we conclude that a soluble-by-finite stable group of generic exponent n has exponent n.

The main purpose of this paper is to better understand how sustainability rating agencies, through discourse, promote an “ideology of numbers” that ultimately aims to establish a regime of normalization governing social and environmental performance. Drawing on Thompson’s (Ideology and modern culture: Critical social theory in the era of mass communication, 1990 ) modes of operation of ideology, we examine the extent to which, and how, the ideology of numbers is reflected on websites and public documents published by a range (...) of sustainability rating agencies. Our analysis indicates that the ideology of numbers promotes a relatively narrow vision of corporate social and environmental responsibility. That is, it establishes some areas of visibility while leaving in the shadow certain aspects of the ways in which companies fulfill, or fail to meet, their social and environmental responsibilities. The ideology of numbers also exerts power by identifying those companies that are deemed to be worthy of inclusion, or not, in a supposedly socially responsible corporate elite. (shrink)

RésuméOn prouve que dans un groupe stable, nilpotent par fini, une équation générìquement satisfaite y est partout satisfaite. En combinant ce résultat avec des résultats de Wagner et Bryant, on déduit qu'un groupe stable résoluble-par-fini d'exposant généríquenest d'exposantn.

Revisiting Fanon’s classic theory of violence and relying on some of his case studies, this article detects the propensity to see the world in abstract formats as the source of the most malignant forms of revolutionary violence. Based on this, the article explores how abstraction may still be a healthy way of thinking, especially in a globalized and postcolonial world. Two mechanisms for handling abstraction in humane ways are proposed, both of which exclude loyalties to principles or communities so long (...) as those could only be imagined in abstract forms. The two mechanisms of humanizing abstractions proposed here include the capacity to see local stories as manifestations or episodes of universal tales, and the ability to see one’s concrete cause in relationship to a multiplicity of world causes being acted upon in the same forum. (shrink)

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)

Spirit possession is a common phenomenon around the world in which a non-corporeal agent is involved with a human host. This manifests in a range of maladies or in displacement of the host's agency and identity. Prompted by engagement with the phenomenon in Egypt, this paper draws connections between spirit possession, and the concepts of personhood and intentionality. It employs these concepts to articulate spirit possession, while also developing the intentional stance as formulated by Daniel Dennett. It argues for an (...) understanding of spirit possession as the spirit stance: an intentional strategy that aims at predicting and explaining behaviour by ascribing to an agent beliefs and desires, but is only deployed once the mental states and activity of the subject fail specific normative distinctions. Applied to behaviours which are generally taken to signal mental disorder, the spirit stance preserves a peculiar form of intentionality where behaviour would otherwise be explained as a consequence of a malfunctioning physical mechanism. Centuries before the modern disciplines of psychoanalysis and phenomenological-psychopathology endeavoured to restore meaning to 'madness', the social institution of spirit possession had been preserving the intentionality of socially deviant behaviour. (shrink)

The purpose of this paper is to investigate the nature of rhetoric and rhetorical strategies that are implicit in the standalone sustainability reporting of the top 24 companies of the Fortune 500 Global. We adopt Bormann’s :396–407, 1972) SCT framework to study the rhetorical situation and how corporate sustainability reporting messages can be communicated to the audience. The SCT concepts in the sustainability reporting’s communication are subject to different types of legitimacy strategies that are used by corporations as a validity (...) and legitimacy claim in the reports. A content analysis has been conducted and structural coding schemes have been developed based on the literature. The schemes are applied to the SCT model which recognizes the symbolic convergent processes of fantasy among communicators in a Society. The study reveals that most of the sample companies communicate fantasy type and rhetorical vision in their corporate sustainability reporting. However, the disclosure or messages are different across locations and other taxonomies of the SCT framework. This study contributes to the current CSR literature about how symbolic or fantasy understandings can be interpreted by the users. It also discusses the persuasion styles that are adopted by the companies for communication purposes. This study is the theoretical extension of the SCT. Researchers may be interested in further investigating other online communication paths, such as human rights reports and director’s reports. (shrink)

This volume examines whether the Arab Uprisings introduce a replica of the European Enlightenment or rather stimulate an Arab/Islamic Awakening with its own cultural specificity and political philosophy. By placing Immanuel Kant in Tahrir Square, Cairo, this book adopts a comparative analysis of two enlightenment projects: one Arab, still under construction, with possible progression toward modernity or regression toward neo-authoritarianism, and one European, shaped by the past two centuries.

In their recent paper, Esfe et al. present some criteria for fake journals and propose some ‘features’ to recognize them. While I share most of the authors’ concerns about this issue in general, some of the reported criteria are not fit to differentiate fake journals from genuine ones. Here are some examples derived from their list, which illustrate that such criteria are not necessarily specific to fake journals only, but they could also apply to well-established journals and, therefore, should not (...) be considered as is. (shrink)

We examine the link between a firm’s environmental and social disclosures and measures of its risk including total, systematic, and idiosyncratic risk. While we do not find any link between a firm’s E and S disclosures and its systematic risk, we find a negative and significant association between these disclosures and a firm’s total and idiosyncratic risk. These are novel findings and are consistent with the predictions of the stakeholder theory and the resource-based view of the firm suggesting that firms (...) which make extensive and objective E and S disclosures promote corporate transparency that can help them build a positive reputation and trust with their stakeholders. This in turn can help mitigate the firms' idiosyncratic/operational risk. These findings are important for all corporate stakeholders including managers, employees, and suppliers who have a significant economic interest in the survival and success of the firm. (shrink)

This work intends to apprehend and emphasize the contribution of image-processing techniques and computer vision in the treatment of clay-based material known in Meknes region. One of the various characteristics used to describe clay in a qualitative manner is porosity, as it is considered one of the properties that with “kill or cure” effectiveness. For this purpose, we use scanning electron microscopy images, as they are considered the most powerful tool for characterising the quality of the microscopic pore structure of (...) porous materials. We present various existing methods of segmentation, as we are interested only in pore regions. The results show good matching between physical estimation and Voronoi diagram-based porosity estimation. (shrink)

There is a serious problem with arguing that God intended to lock the epistemology of the 7th century into the immutable text of the Qur’an, and then intended to hold Muslims hostage to this epistemological framework for all ages to come. Among other things, this would limit the dynamism and effectiveness of Divine text because the Qur’an would be for ever locked within a knowledge paradigm that is very difficult to retrieve or re-create. The author argues for the recognition of (...) three critical categories in Islamic theology: haqq, hikma and ma‘arifa. While haqq connotes the objective and constant truth, it is not reachable without hikma. Hikma is the balance [mizan] of truths in every historical moment with all of its contingencies. Ma‘arifa is the epistemology or the way to searching the objective and constant truth as well as the search for the hikma appropriate for each stage in human consciousness. The author contends that it is contrary to the very nature of a merciful and compassionate God to leave Muslims with a Revelation that is not fully equipped to deal with the altered states of consciousness and perceptions that are inevitable in every stage of human development. (shrink)

To avoid a clash of civilizations competing traditions must engage in discourse and search for grounds of commonality. Understanding differences and overcoming points of dissonance are essential for peaceful coexistence.

This chapter describes a number of medico-administrative and legal changes that were introduced in nineteenth-century Egypt and that gave rise to an individualized conception of identity. Prompted by the recruitment needs of a new conscript army, an administrative apparatus was put in place that gave rise to novel techniques of identifying peasants, monitoring their movements, and controlling their bodies. A wide-ranging public hygiene programme aimed at serving the army resulted in a statistical regime whose crowning achievement was a nation-wide census. (...) Concurrently, legal reforms replaced the reputational and oral witnesses that the shari'a relied on with named and written forms of identification. The chapter concludes with a discussion about the implications of this rise of a free-floating individual for conceptions of legal equality. (shrink)

Discusses philosopher Mulla Sadra's commentary on the opening chapter of the Qur'an.

Cet ouvrage a pour objectif principal de présenter une étude originale d'inspiration marxienne sur la théorie révolutionnaire d'Alain Badiou et de Toni Negri. Il comprend une généalogie de la pensée politique révolutionnaire, ainsi que la définition des principaux concepts théoriques utilisés par les deux auteurs. Il intègre également une recherche historico-politique sur le parcours de Negri et Badiou. Ceci permet d'établir le lien entre le travail théorique de ces auteurs et leur engagement politique.

Scientific journals ask authors to put their manuscripts, at the submission stage, sometimes in a complex style and a specific pagination format that are time consuming while it is unclear yet that the submitted manuscripts will be accepted. In the case of rejections, authors need to submit to another journal most likely with a different style and formatting that require additional work and time. To save authors’ time, publishers should allow authors to submit their manuscripts in any format and to (...) comply with the style required by the targeted journal only in revised versions, but not at the submission step when the manuscripts are not yet approved for publication. (shrink)

Lifeworlds of Islam shows that Islam has typically operated not in the form of standard dogmas, but more often as a compass for practical individual orientations or lifeworlds. Mohammed Bamyeh develops a sociology of Islam that maps out how Muslims have employed the faith to foster global networks, public philosophies, and engaged civic lives both historically and in the present.

Islamic bioethics is in good health, this article argues. During the twentieth century, academic researchers had to deal with a number of difficulties including the scarcity of available Islamic sources. However, the twenty-first century witnessed significant breakthroughs in the field of Islamic bioethics. A growing number of normative works authored by Muslim religious scholars and studies conducted by academic researchers have been published. This nascent field also proved to be appealing for research-funding institutions in the Muslim world and also in (...) the West, such as the Qatar National Research Fund (QNRF) and the Netherlands Organization for Scientific Research (NWO). On the other hand, the article argues that contemporary Islamic bioethics is in need of addressing news issues and adopting new approaches for the sake of maintaining and improving this good health in the future. (shrink)

In this article, we extend the streams of research on the capital structure of socially responsible firms by investigating the impact of corporate social responsibility on firm debt maturity. Using a large sample of US firms, we provide evidence that high CSR firms significantly reduce their debt maturity. In particular, our results suggest that diversity and community are the dimensions that matter the most in explaining debt maturity. In additional analyses that use a seemingly unrelated regression approach, our results show (...) that CSR decreases the extent to which investments are financed with long-term debt and increases the extent to which investments are financed with short-term debt and shareholders’ equity. Overall, these findings support the view that high CSR firms use debt maturity to manage CSR overinvestment problems and to signal their high quality and their access to the debt market. (shrink)

. In the wake of the February 1997 announcement that Dolly the sheep had been cloned, Muslim religious scholars together with Muslim scientists held two conferences to discuss cloning from an Islamic perspective. They were organized by two influential Islamic international religioscientific institutions: the Islamic Organization of Medical Sciences and the International Islamic Fiqh Academy. Both institutions comprise a large number of prominent religious scholars and well‐known scientists who participated in the discussions at the conferences. This article gives a comprehensive (...) analysis of these conferences, the relation between science and religion as reflected in the discussions there, and the further influence of these discussions on Muslims living in the West. Modern discussions on Islamic bioethics show that formulating an Islamic perspective on these issues is not the exclusive prerogative of religious scholars. Formulating such perspectives has become a collective process in which scientists play an essential role. Such a collective approach strengthens the religious authority of Muslim scholars and makes it more influential rather than undermining it. (shrink)

The Internet has revolutionized the way knowledge is currently produced, stored and disseminated. A few finger clicks on a keyboard can save time and many hours of search in libraries or shopping in stores. Online trademarks with an prefix such as e-library, e-business, e-health etc., are increasingly part of our daily professional vocabularies. However, the Internet has also produced multiple negative side effects, ranging from an unhealthy dependency to a dehumanization of human relationships. Fraudulent, unethical and scam practices are also (...) flourishing through for example misleading online advertising methods. Some social and professional networks gather users’ profiles for selling and advertising purposes, sometimes by making it technically difficult to unsubscribe. Here, I discuss some of these unethical aspects and propose some potential solutions to reduce them. (shrink)

This essay is an attempt to assess critically the wax and gold tradition as a philosophical foundation of Ethiopian hermeneutics. In the first part, I shall analyze the wax and gold tradition as a poetic and literary tradition. After exploring how this tradition has shaped social and political interaction in the second part, in the third part I will show the implications of the wax and gold tradition for hermeneutics. I shall then make a critical assessment of the wax and (...) gold tradition as an interpretive philosophy before closing the essay with concluding remarks. (shrink)