The Panama Papers (2016), Paradise Leaks (2017), and Pandora Papers (2021) have revealed the extensive practice of corporate tax avoidance. Yet, the tax behavior of companies claiming to be “socially responsible” has been less examined. This study examines the association between corporate social responsibility disclosure (CSRD) and tax avoidance, particularly in developing economies, focusing on Sub-Saharan Africa (SSA). By analyzing data from 600 firm-year observations across 13 SSA countries using panel quantile regression, we found a negative relationship between CSRD, which (...) includes ethical, social, and environmental dimensions, and tax avoidance. This aligns with legitimacy theory, indicating that firms are increasingly adopting CSR transparency to meet societal expectations and gain stakeholder trust, avoiding socially irresponsible behaviors. Furthermore, the quality of national governance significantly moderates the CSRD–tax avoidance relationship, supporting the concept of institutional isomorphism. This evidence is valuable for professionals and policymakers and encourages further research to deepen and broaden these findings. (shrink)

This study investigates whether female Audit Committee Financial Experts (ACFEs) at Chinese listed companies reduce earnings management by examining their influence under different ownership structures and cross-listing scenarios. Our findings reveal that female ACFEs negatively affect earnings management, with their impact varying by ownership type. Specifically, female ACFEs in privately owned enterprises (non-SOEs) are more effective at reducing earnings management than those in state-owned enterprises (SOEs). Furthermore, our analysis indicates that female ACFEs in cross-listed firms are better at mitigating earnings (...) management compared with their counterparts in domestically listed firms. These results have significant implications for regulators, market authorities, investors, and corporate managers, highlighting the crucial role of female ACFEs in improving corporate transparency across diverse ownership frameworks and cross-listing conditions. (shrink)

Asking whether the sexes are natural kinds amounts to asking whether the categories, female and male, identify real divisions in nature, like the distinctions between biological species, or whether they mark merely artificial or arbitrary distinctions. The distinction between females and males in the animal kingdom is based on the relative size of the gametes they produce, with females producing larger gametes (ova) and males producing smaller gametes (sperm). This chapter argues that the properties of producing relatively large and small (...) gametes are causally correlated with a range of other properties in a wide variety of organisms, and this is what makes females and males natural kinds in the animal kingdom. The chapter concludes with a discussion of the relationship between sex and gender: while the difference between the sexes is biologically grounded, the difference between genders is socially based. Since gender depends in part on the perception of sex, whether or not gender is real or not does not depend on whether sex is, since social reality is constituted in part by our perceptions. The claim that sexes are natural kinds in the animal kingdom does not imply that the biological differences among female and male humans do and should have social consequences. (shrink)

This paper discusses a philosophical issue in taxonomy. At least one philosopher has suggested thc taxonomic principle that scientific kinds are disjoint. An opposing position is dcfcndcd here by marshalling examples of nondisjoint categories which belong to different, cocxisting classification schcmcs. This dcnial of thc disjoinmcss principle can bc recast as thc claim that scientific classification is "int<-:rcst—rclativc". But why would anyone have held that scientific categories arc disjoint in the first place'? It is argued that this assumption is nccdcd (...) in one attempt t0 dcrivc csscntialism. This shows why the csscntialist and intc-:rcst—r<-zlativc approaches to classification arc in conflict. (shrink)

In the processing of subject-verb agreement, non-subject plural nouns following a singular subject sometimes “attract” the agreement with the verb, despite not being grammatically licensed to do so. This phenomenon generates agreement errors in production and an increased tendency to fail to notice such errors in comprehension, thereby providing a window into the representation of grammatical number in working memory during sentence processing. Research in this topic, however, is primarily done in related languages with similar agreement systems. In order to (...) increase the cross-linguistic coverage of the processing of agreement, we conducted a self-paced reading study in Modern Standard Arabic. We report robust agreement attraction errors in relative clauses, a configuration not particularly conducive to the generation of such errors for all possible lexicalizations. In particular, we examined the speed with which readers retrieve a subject controller for both grammatical and ungrammatical agreeing verbs in sentences where verbs are preceded by two NPs, one of which is a local non-subject NP that can act as a distractor for the successful resolution of subject-verb agreement. Our results suggest that the frequency of errors is modulated by the kind of plural formation strategy used on the attractor noun: nouns which form plurals by suffixation condition high rates of attraction, whereas nouns which form their plurals by internal vowel change (ablaut) generate lower rates of errors and reading-time attraction effects of smaller magnitudes. Furthermore, we show some evidence that these agreement attraction effects are mostly contained in the right tail of reaction time distributions. We also present modeling data in the ACT-R framework which supports a view of these ablauting patterns wherein they are differentially specified for number and evaluate the consequences of possible representations for theories of grammar and parsing. (shrink)

This study examines the impact of the Chief Executive Officer ’s interlocking, created through serving on other companies’ audit committees and/or boards, on corporate social responsibility performance of the focal company and that of its linked companies. We find that CEO interlocking positively affects CSR performance of both the focal company and its linked companies. Further analysis shows that interlocks created by the CEO enhance CSR performance and in turn the financial performance of both the focal company and its linked (...) companies. Our findings are robust to a battery of analyses, including Heckman’s selection bias correction, propensity score matching, alternative measures of CSR performance, and CEO interlocks. These findings are important to regulators, company management teams, and other stakeholders with an interest in how the social ties of CEOs influence companies’ CSR performance and in the CSR–financial performance nexus. (shrink)

Articles on moral and ethics according to Islamic teachings.

I will begin by proposing a taxonomy of taxonomic positions regarding the mind–brain: localism, globalism, revisionism, and contextualism, and will go on to focus on the last position. Although some versions of contextualism have been defended by various researchers, they largely limit themselves to a version of neural contextualism: different brain regions perform different functions in different neural contexts. I will defend what I call “environmental-etiological contextualism,” according to which the psychological functions carried out by various neural regions can only (...) be identified and individuated against an environmental context or with reference to a causal history. While this idea may seem innocuous enough, it has important implications for a structure-to-function mapping in the mind and brain sciences. It entails that the same neural structures can subserve different psychological functions in different contexts, leading to crosscutting psycho-neural mappings. I will try to illustrate how this can occur with reference to recent research on episodic memory. (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:Moral distress is increasingly recognized as a problem affecting healthcare professionals, especially nurses. If not addressed, it may create job dissatisfaction, withdrawal from the moral dimensions of patient care, or even encourage one to leave the profession. Spiritual well-being is a concept which is considered when dealing with problems and stress relating to a variety of issues.Objective:This research aimed to examine the relationship between spiritual well-being and moral distress among a sample of Iranian nurses and also to study the determinant (...) factors of moral distress and spiritual well-being in nurses.Research design:A cross-sectional, correlational design was employed to collect data from 193 nurses using the Spiritual Well-Being Scale and the Moral Distress Scale-Revised.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:Mean scores of spiritual well-being and moral distress were 94.73 ± 15.89 and 109.56 ± 58.70, respectively. There was no significant correlation between spiritual well-being and moral distress ( r = −.053, p =.462). Marital status and job satisfaction were found to be independent predictors of spiritual well-being. However, gender and educational levels were found to be independent predictors for moral distress. Age, working in rotation shifts, and a tendency to leave the current job also became significant after adjusting other factors for moral distress.Discussion and conclusion:This study could not support the relationship between spiritual well-being and moral distress. However, the results showed that moral distress is related to many elements including individual ideals and differences as well as organizational factors. Informing nurses about moral distress and its consequences, establishing periodic consultations, and making some organizational arrangement may play an important role in the identification and management of moral distress and spiritual well-being. (shrink)

This paper investigates the layoff behavior, a typical people dimension of corporate social performance, of family firms from a place-based perspective. We theorize that a place-based culture within family firms ensures that all organizational members share a deep sense of connection with the place of operations which makes them inherently care about their impact on society. Using data on layoffs of 2000 largest US firms between 1994 and 2007, we find that family firms do indeed exhibit a lower tendency to (...) lay off employees in comparison to non-family firms; this relationship is particularly strong in ‘places’ with low population where the negative social externalities related to layoffs tend to be higher. Further post hoc analyses indicate that family firms have a strong place-based culture which can provide resource-based competitive advantages. (shrink)

We studied the impact of teachers’ ethical leadership on students’ moral identity and academic citizenship behaviors. Data from 256 student–teacher matching dyads were collected from one of the top 5 Pakistani business schools. Confirmatory factor analysis was used to ensure factorial validity of the measures that were employed, and the hypothesized relationships were tested using structural regression models that utilized structural equation modeling in AMOS with 5,000 bootstrap samples. Based on social learning theory, the results supported the hypothesis that teachers’ (...) ethical leadership had significant direct and indirect positive effects on the students’ academic citizenship behaviors that were directed toward other students and the school. This study contributes to existing literature on ethical leadership and organizational citizenship behavior by highlighting useful implications of these organization-based constructs in an academic context. (shrink)

In this paper we recount several research projects conducted at ImaginationLancaster a Design-led research laboratory, all of which consider Object-Oriented Ontology. The role OOO plays in these projects is varied: as a generative mechanism contributing to ideation; as a framework for analysis; and as a constituent in developing new design theory. Each project’s focus is quite unique—an app, a board game, a set of Tarot cards, a kettle and a living room—however they are all concerned with developing new understandings relating (...) to the ubiquitous, networked, ‘smart’ technologies which are often referred to as the Internet of Things. Through our reflexive account of these research projects the aim of this paper is to provide insights into, and promote new discussion about, the relevance and scope for OOO in socio-technical Design Research, and beyond. (shrink)

This article focuses on the interrelationship of law and life in human rights. It does this in order to theorize the normative status of contemporary biopower. To do this, the case law of Article 2 on the right to life of the European Convention on Human Rights is analysed. It argues that the juridical interpretation and application of the right to life produces a differentiated governmental management of life. It is established that: 1) Article 2 orients governmental techniques to lives (...) in order to ensure that both deprivation and protection of lives is lawful; 2) A proper application of Article 2 grounds itself on a proper discrimination of lives which causes Article 2 to be applied universally but not uniformly to all juridical subjects; 3) The jurisprudence of Article 2 is theoretically appreciable only in a ‘politics of life’. Finally, the article ends with a plea to analyse other fundamental human rights in the context of ‘biopolitical governmentality’. (shrink)

Previous work on the comprehension of agreement has shown that incorrectly inflected verbs do not trigger responses typically seen with fully ungrammatical verbs when the preceding sentential context furnishes a possibly matching distractor noun (i.e., agreement attraction). We report eight studies, three being direct replications, designed to assess the degree of similarity of these errors in the comprehension of subject-verb agreement along the dimensions of grammatical gender and number in Modern Standard Arabic. A meta-analysis of the results demonstrate the presence (...) of agreement attraction effects in reading comprehension for gender and number on verbs. Moreover, the meta-analysis demonstrates that these two features do not behave identically: gender effects are larger and occur later relative to number attraction effects. These results challenge models of agreement that predict agreement features to be equipotent and show that real-time models of agreement require modifications in the form of cue-weighting in order to account for these differential results. (shrink)

We present a dynamical model of a multi-site fishery. The fish stock is located on a discrete set of fish habitats where it is catched by the fishing fleet. We assume that fishes remain on fishing habitats while the fishing vessels can move at a fast time scale to visit the different fishing sites. We use the existence of two time scales to reduce the dimension of the model : we build an aggregated model considering the habitat fish densities and (...) the total fishing effort. We explore a regulation procedure, which imposes an average residence time in patches. Several equilibria exist, a Fishery Free Equilibria as well as a Sustainable Fishery Equilibria . We show that the dynamics depends on a threshold which is similar to a basic reproduction ratio for the fishery. When the basic reproduction ratio is less or equal to 1, one of the FFEs is globally asymptotically stable , otherwise one of the SFEs is GAS. (shrink)

This essay will explore some of al-Farabi’s paradoxical remarks on the nature and status of the democratic city (al-madinah al-jama'iyyah). In describing this type of non-virtuous city, Farabi departs significantly from Plato, according the democratic city a superior standing and casting it in a more positive light. Even though at one point Farabi follows Plato in considering the timocratic city to be the best of the imperfect cities, at another point he implies that the democratic city occupies this position. Since (...) Farabi’s discussion of imperfect cities is derived from Plato’s Republic and follows it in many important respects, I will argue that his departure from Plato in this context is significant and points to some revealing differences between the two philosophers. In order to demonstrate this, I will first set up a comparison between Plato’s conception of the democratic city and Farabi’s. Then I will propose three explanations for the greater appreciation that Farabi seems to have for democracy, as well as for the apparent contradiction in Farabi’s verdict concerning the second best city. (shrink)

BackgroundHow do the police officers perceive health risk, psychological distress, and work stress during the COVID-19 outbreak in China? This study explores the health risk perception, work stress, and psychological distress of police officers who worked at the front line to implement lockdown measures.Materials and MethodsWe conducted a large-scale field survey with police officers sample in the northwestern part of China from February 29 to March 7, 2020. Independent-sample T-test and ANOVA were used to analyze whether there are differences in (...) health risk perception, work stress, and psychological distress between different groups. The regression analysis was employed to figure out the factors that influence police officers’ psychological distress.ResultsResults showed a gender difference in perceiving work stress among police officers. Also, police officers with chronic disease perceived higher health risks, more psychological distress, and higher work stress. Additionally, police officers above 45 years old significantly perceived higher health risks than young officers did. It also revealed that working hours contribute to police officers’ health risk perception, psychological distress, and work stress. Finally, our results highlight that age, working hours, chronic disease, health risk perception, and work stress significantly contribute to police officers’ psychological distress.ConclusionOur research verifies that there is a gender difference in perceiving work stress among police officers. Police officers with ongoing medical issues and above 45 years old suffer more during the COVID-19 outbreak in China. Our research suggests that the government should pay more attention to their physical health and mental health. The heavy workload containing the COVID-19 extends police officers’ working hours, causing higher health risks, work stress, and psychological distress. This study contributes to the psychological distress literature and provides a way forward to other countries struggling to contain the COVID-19. (shrink)

When it comes to making decisions in vague problems, rough is one of the best tools to help analyzers. So based on rough and hoop concepts, two kinds of approximations (Lower and Upper) for filters in hoops are defined, and then some properties of them are investigated by us. We prove that these approximations- lower and upper- are interior and closure operators, respectively. Also after defining a hyper operation in hoops, we show that by using this hyper operation, set of (...) all rough filters is monoid. For more study, we define the implicative operation on the set of all rough filters and prove that this set with implication and intersection is made a hoop. (shrink)

The falling shadow theory is applied to subhoops and filters in hoops. The notions of falling fuzzy subhoops and falling fuzzy filters in hoops are introduced, and several properties are investigated. Relationship between falling fuzzy subhoops and falling fuzzy filters are discussed, and conditions for a falling fuzzy subhoop to be a falling fuzzy filter are provided. Also conditions for a falling shadow of a random set to be a falling fuzzy filter are displayed.

The notions of soju filters in a hoop algebra are introduced, and related properties are investigated. Relations between a soju sub-hoop, a soju filter and an implicative soju filter are discussed. Conditions for a soju filter to be implicative are displayed, and characterizations of an implicative soju filters are considered. The extension property of an implicative soju filter is established.

One of the purposes of this paper is to prove a partial Schur-Zassenhaus Theorem for groups of finite Morley rank.Theorem 2.Let G be a solvable group of finite Morley rank. Let π be a set of primes, and let H ⊲ G a normal π-Hall subgroup. Then H has a complement in G.This result has been proved in [1] with the additional assumption thatGis connected, and thought to be generalized in [2] by the authors of the present article. Unfortunately in (...) the last section of the latter paper there is an irrepairable mistake. Here we give a new proof of the Schur-Zassenhaus Theorem using the results of [2] up to the last section and a new result that we are going to state below.The second author has shown in [11] that a nilpotentω-stable group is the central product of a divisible subgroup and a subgroup of bounded exponent, generalizing a well-known result of Angus Macintyre about abelian groups [8]. One could ask a similar question for solvable groups: are they a product of two subgroups, one divisible, one of bounded exponent? One is allowed to be hopeful because of the well-known decomposition of the connected solvable algebraic groups over algebraically closed fields as the product of the unipotent radical and a torus. (shrink)

Microphysical realism is the position that the only real entities and properties are found at the most fundamental level of nature. In this article, I challenge microphysical realism concerning properties and natural kinds. One argument for microphysical realism about entities, the “nothing-but argument,” does not apply to properties and kinds. Another argument, the “causal exclusion argument,” cannot be sustained in light of modern physics. Moreover, this argument leads to an objection against microphysical realism, based on the “illusoriness of macroproperties.” Another (...) objection is based on the possibility that there is no fundamental level but a “bottomless pit.”. (shrink)

The innovation systems approach has swiftly spread out worldwide in the last three decades and stood as an important framework for policy-making in the fields of science, technology, and innovation. At the same time, there have been serious and untreated concerns in the literature about the theoretical soundness of this approach. Our discussion in this paper is based on the belief that a detailed analysis on epistemological foundations of the approach could shed a judgmental light on the aforementioned concerns. To (...) provide that analysis, we reconstructed and studied the nature and evolution of innovation systems approach as a case of conceptual revolution against the more established traditions in economics of innovation. Our analyses show that the rise of the systemic view of innovation include radical changes in conceptual structures pertaining to orthodox view of innovation. These developments also go so far as to include significant shifts in epistemological foundations of the old paradigm. These later shifts provide us with an epistemological base from which we can shelter the innovation systems approach from the hard criticisms rooted in a quasi-positivist point of view. That epistemological base also shows the path for the future development of the approach towards more robustness and precision. (shrink)

According to many philosophers, the notion of belief is constitutively normative ; Shah ; Shah and Velleman (); Gibbard (); Wedgwood ). In a series of widely discussed papers, Terence Horgan and Mark Timmons have developed an ingenious ‘Moral Twin Earth’ argument against ‘Cornell Realist’ metaethical views which hold that moral terms have synthetic natural definitions in the manner of natural kind terms. In this paper we shall suggest that an adaptation of the Moral Twin Earth argument to the doxastic (...) case – Doxastic Twin Earth – provides new evidence for the normativity of belief. (shrink)

Breaking from prevailing conceptions of ethics and morality as matters of moral rule or principle, this volume calls attention to ethical life in South Asia—the moral dispositions at work in lived experience, and the embodied practices of ethical engagement through which such dispositions may be cultivated and shared. Taking up themes such as the transmission of tradition, ethical engagements with modernity, ethical practices of the self, and moral relations between self and others, this volume puts South Asian traditions of ethical (...) life into conversation with the Aristotelian, Christian, and liberal traditions that have been so consequential for ethical life in the West. (shrink)

Source: Author: Mohammad Sabahi Bidgoli, Ali Kebriaei, Sayed Gholamabas Moosavi Background and Aim: Patients' viewpoints are commonly used to assess quality of care in diverse healthcare organizations. This permits managerial decisions to be made based on knowledge rather than conjecture. The purpose of the current study is to investigate quality gap of family health care through measuring differences between clients’ perceptions and expectations at Kashan city health centers in Iran.Methodology: A cross-sectional design was applied in 2013. The study sample was (...) composed of 384 women clients of family health services randomly selected from Kashan city health centers. The SERVQUAL questionnaire was used for data collection. Service quality gap was measured by computing the difference between the rating respondents assign to expectations and perceptions statements. For pair wise comparison of the expectations and perceptions the Wilcoxon Signed Rank test was used. Internal consistency of the scale was confirmed with Cronbach's Alpha coefficients.Findings: In all dimensions of the services a significant (P ]]>. (shrink)

The two-volume set LNCS 10350 and 10351 constitutes the thoroughly refereed proceedings of the 30th International Conference on Industrial, Engineering and Other Applications of Applied Intelligent Systems, IEA/AIE 2017, held in Arras, France, in June 2017. The 70 revised full papers presented together with 45 short papers and 3 invited talks were carefully reviewed and selected from 180 submissions. They are organized in topical sections: constraints, planning, and optimization; data mining and machine learning; sensors, signal processing, and data fusion; recommender (...) systems; decision support systems; knowledge representation and reasoning; navigation, control, and autonome agents; sentiment analysis and social media; games, computer vision; and animation; uncertainty management; graphical models: from theory to applications; anomaly detection; agronomy and artificial intelligence; applications of argumentation; intelligent systems in healthcare and mhealth for health outcomes; and innovative applications of textual analysis based on AI. (shrink)

Not only in philosophy but in religion as well, concepts such as God, World and Man are discussed quite considerably. Nevertheless, an understanding of these concepts requires careful, detailed and systematic analyses. One of the methods of achieving the same is to use a comparative framework. Within Islam, Wahdatul-Wujud is an important mystical and philosophical perspective that has witnessed a tumultuous journey. It has however played a dominant role in Islamic thought. Within Indian philosophy, Vedānta has played a very influential (...) role. Visistādvaita as a school of thought has also played a great role to interpret core philosophical concepts of Upanishads, Bhagavad Gita and Brahma Sutras. In this research paper, we attempt to provide a comparative analysis of Visistādvaita and Wahdatul-Wujud marking out the aspects of similarity and departures. What stands out as relevant and insightful as an implication of the comparative method is an understanding of these two approaches. Wahdatul-Wujud is redefined as a panentheistic philosophy which believes that God exists inside of everything, but is at the same time, transcendent of everything. In this type ofbelief, God is seen as an eternal spark of all things, the Prime Mover. Quite similarly, Visistādvaita, on the other hand is conceived as a Qualified Non- dualistic philosophy which believes in subsuming every diverse phenomena and experience under an underlying unity. (shrink)

Researchers in the cognitive sciences often seek neural correlates of psychological constructs. In this paper, I argue that even when these correlates are discovered, they do not always lead to reductive outcomes. To this end, I examine the psychological construct of a critical period and briefly describe research identifying its neural correlates. Although the critical period is correlated with certain neural mechanisms, this does not imply that there is a reductionist relationship between this psychological construct and its neural correlates. Instead, (...) this case study suggests that there may be many-to-many psychological-neural mappings, not just one-to-one or even one-to-many relations between psychological kinds and types of neural mechanisms. (shrink)

Philosophical writings on thought and reality.