Scientific representation is an interesting topic for philosophers of science, many of whom have recently explored it from different points of view. There are currently two competing approaches to the issue: cognitive and non-cognitive, and each of them claims its own merits over the other. This article tries to provide a hybrid theory of scientific representation, called Two-Dimensional Theory of Scientific Representation, which has the merits of the two accounts and is free of their shortcomings. To do this, we will (...) argue that although scientific representation needs to use the notion of intentionality, such a notion is defined and realized in a simply structural form contrary to what cognitive approach says about intentionality. After a short introduction, the second part of the paper is devoted to introducing theories of scientific representation briefly. In the third part, the structural accounts of representation will be criticized. The next step is to introduce the two-dimensional theory which involves two key components: fixing and structural fitness. It will be argued that fitness is an objective and non-intentional relation, while fixing is intentional. (shrink)

Volume 20, Issue 7, July 2020, Page 150-152.

BACKGROUND: Serotonin transporter promoter genotype appears to increase risk for depression in the context of stressful life events. However, the effects of this genotype on measures of stress sensitivity are poorly understood. Therefore, this study examined whether 5-HTTLPR genotype was associated with negative information processing biases in early childhood. METHOD: Thirty-nine unselected seven-year-old children completed a negative mood induction procedure and a Self-Referent Encoding Task designed to measure positive and negative schematic processing. Children were also genotyped for the 5-HTTLPR gene. (...) RESULTS: Children who were homozygous for the short allele of the 5-HTTLPR gene showed greater negative schematic processing following a negative mood prime than those with other genotypes. 5-HTTLPR genotype was not significantly associated with positive schematic processing. LIMITATIONS: The sample size for this study was small. We did not analyze more recently reported variants of the 5-HTTLPR long alleles. CONCLUSIONS: 5-HTTLPR genotype is associated with negative information processing styles following a negative mood prime in a non-clinical sample of young children. Such cognitive styles are thought to be activated in response to stressful life events, leading to depressive symptoms; thus, cognitive styles may index the "stress-sensitivity" conferred by this genotype. (shrink)

In the ninth century (A.H.) the number of Sufis and their sects increased due to Timurids’ attention to Sufis, and as a consequence convents (Khaneqa) became one of the most important economical and political centers. Excessive wealth and spiritual influence of Sufis leaders particularly Sheikhs of Naqshbani kingdom result in Sufism power being twice as much so that, Timurid kings and Sultans used their spiritual influence to legitimize their rules and tried not only to respect and honor them but also, (...) to construct and operate their Khaneqas. Close relationship between Naqshbani’s leaders and Timurid Sultans had a great influence on most country’s affairs, particularly education and training as most of removal and installations in the field of educational affairs were under their views. In this survey, the impact of Naqshbandi’s Sheikhs on educational process during Timurid period was investigated and analyzed by citing library references and implementing analytical-descriptive method. (shrink)

Arguing from inductive risk, Heather Douglas tried to show that the ideal of value-free science is completely unfounded. The argument has been widely acknowledged to be a strong argument against the ideal. In this paper, beginning with an analysis of the concept of an ideal, we argue that the value-free ideal is an epistemic ideal rather than a practical or ethical ideal. Then, we aim to show that the argument from inductive risk cannot be employed against the value-free ideal as (...) far as it is understood as an epistemic ideal. We try to show that the argument takes practical and ethical limitations of actual scientific enterprise into account to undermine the value-free ideal. But employing non-epistemic considerations makes the argument impotent against an epistemic ideal. (shrink)

Sheikh Halid Sufi, as a Sufi poet, addresses human being as the main subject of his sufist dicourse. He is an important figure of our recent history as he primarily adopted the goal of human perfection and revealed a doctrine of humanity in the school of knowledge. In advance of our current century, when human is seen just in physical respect, he lived as a man of heart who handled human being with an integrated approach within the aspects of (...) matter and spirituality, the world and the hereafter, individual and community, body and soul. In this communiqué, I will discuss Sheikh Halid Effendi’s ontology and his point of view on the place of human being in the realm of existence. He seeks human perfection and wishes people to free themselves of shabby desires and regain their disposition. He recommends people to achieve purity in order to reach the rank of being a mirror to God’s reflections. As a Sufi poet, he attaches importance to carrying out the education of divine journey, wrapping up in mystical ethics, having the identity of wisdom and gaining the aesthetics of love so as to reach the perfection. SUMMARY Sheikh Mehmed Halid was born in 1273/1856 in Sivas. He graduated from Ottoman Junior High School. He attended the 1893 War. In 1880, he started his professional career at a state office. Until 1899, he served in several positions, as assistant judge in Erbaa Lower Court, as Prosecuting Deputy Attorney in Sivas, as Prosecuting Judge assistant in Lower Court and head clerk in Darende, as head clerk in Lower Court in Tonus/Altınyayla, and as prosecuting judge in Kuruçay. He died in 1931 and was buried in Sivas Yukarı Tekke Graveyard. Sufism (tasawwuf) is an education for integrity towards maturity, in a way to prufiy the self from evils of nafs (self) and to reach the love of Allah. This spiritual educational journey is called ‘Seyr-u Suluk’. Sheikh Mehmed Halid completed his Seyr u Suluk as a dervish (student) of murshid (mentor) Kastamonulu Ganizade Mehmed Sadık Baba. Sheikh Mehmed Halid wrote three books called Hilafetnāme, Mektubāt, and Divan. He deals with issues of Sufism (mysticism) in these works. Primarily, his works dwells into the matters of morals, worship, good manners (adab), customary practices, ingenuity, existence, and love. Sheikh Mehmed Halid’s sole attempt is to explain the relationship among Allah, man and universe in an understandable way. According to Sheikh Mehmed Halid’s conception of Sufism, existence is unique and that existence is only Allah. The existence of Allah is absolute while the existence of assets is relative. Things do not exist on their own. Universe is like a mirror. What is reflected in the mirror of universe are the shadows of Allah the Omnipotent. The graces of The Divine are reflected in this mirror. All the things that exist in the universe proves the Self of Allah and his properties. Each of the things in the universe are the words of Allah. The existence of the universe is a result of Allah’s mercy. Man is the fruit of the tree of the Universe.Man is both the embodiment and the reflection of Allah. We want to discuss the position of man in between Allah and the universe with Sheikh Halid’s verses. Perceiving plurality in unity and unity in plurality, Sheikh Mehmed Halid attributes the variety of things and existence in the universe to the Divine beauties of Allah. For those who can comprehend, the plurality/ abundance in existing objects in the universe indicates singularity and uniqueness of Allah. According to Sheikh Halid, Allah is independent from and beyond all the entities that exist in the universe. However, Allah, manifests Himself in the things that he creates and the actions he takes through His divine names and properties. According to Sheikh Halid, each object is a reflection of Allah’s divine properties. Every entity in the universe glorifies Allah with all their existence. For Sheikh Halid, Seyr u Suluk is the journey from weakness to perfection, from substance to meaning, and from things to reality. Considering Seyr u Suluk education as distancing one’s self from other beings, reaching purity of heart, disposing of all signs explains these concepts with pilgrimage metaphor. As a response to those who asks him what he meant by seyr u suluk, he says seyr u suluk is servitude and submission to Allah. In order for Seyr u Suluk to be meaningful, a person should enter the way of a murshid-i kāmil (perfect religious mentor), and should have sincerity, purity (being deprived of all sins) and dhikr. According to Sheikh Halid, someone who is not in trouble is not given a remedy. So as to bother is necessary for remedy to be arisen. Nuisances of the universe are also ephemeral as the universe itself. Therefore, it is unnecessary to bother things that are ephemeral. Because remedy is not available without being mature. According to Sheikh Halid, the procedure of gaining advantage from being mature; getting rid of the ego, feeling the love, being pioneer of the mission, being modest, to attain soul pleasure, escaping from fame, leaving the claim, the glory of salvation, proceeding dhikr, reaching the conquests and escaping from friendship of worldly things. According to Sheikh Halid, being mature is not setting about affiliation ceremony. Asceticism cannot be a show and claim authority. Sincerity is needed on the basis of seyr u suluk education. Asceticism which is an effort of making the religion a specific of Allah is to make intimacy with Allah. Sheikh Halid wants his murids who take part in ṭarīqa (sufī path) to decide on the sincerity. Sincerity is said to be the unique factor that makes sense the membership. Seyr u suluk which begins with being membership of mature murshid, which makes sense with proceeding worship and respecting the sincerity arises by teaching manners to soul. Seyr u suluk is trying to reform the soul. Teaching manners to soul is a challenging and significant task. The most important factor that ensure teaching manners to the soul to be achieved is dhikr. Dhikr practice which makes successful the teaching manner to the soul of seyr u suluk training increases the prudence and foresight of dervish. The unique task that murshid expects from his murid during the membership process is to adjust his soul and parlance to the dhikr of Allah. Dhikr of Allah is a product of fondness. According to Sheikh Halid, one who wants to be remembered in heaven should himself learn to remember Allah. Sheikh Halid gives too much importance to disciplining the tariqa where sufi training takes place. A murid should qualify his murshid whom he intimated to. Followers should gain sufficient advantage from the spiritual atmosphere in the dergāh of their murshid. The murid must be at the service of the murshid who trains him and should obey tariqa manners. Salik who achieves seyr u suluk, who maturates the sufi ethics and who gains sincerity through dihkr of Allah tries to achieve the Gnosis. The intent of being a human is to know Allah. The biggest disaster for human is to come upon unawareness. Sheikh Halid who assumes the the Arifs as sultans of walayah makes a comparison between the Arifs and the Zahids and prefers the Arifs. He thinks that the Zahids pay attention to the appearance, cannot reach the basis and cannot go beyond Allahliness show. Sheikh Halid, who encourages the Zahids to avoid comparing themselves with the Arifs, warns the ones who combat with the Arifs and reminds that Allah proclaims warfare to those who has hostility towards those surrendering themselves to Allah. Sheikh Halid lines up the ways of being mature and having wisdom as godly grace, asceticism, love, the mind of leaving, battle with the self, humility, dikhr and being woeful. Salvation process which Marifetullah will guide is to achieve the love of Allah. Love is the way of achieving the reunion. The reality can just be gained through love. However, gaining the divine love requires to be loved. Because, the way of gaining the divine love is to remove everything except Allah from one’s heart. (shrink)

Abstract: Modernization has brought about many changes in the socio-cultural arena of life, worldwide. With the advent of science and technology, life has become so much easy, in every nook and corner of the world. The leaders of some of the great economies and corporates have devised policies, so many in number, that could make life so much sophisticated, but complex. The last century has given the world many things to cheer about, but at the same time, it has made (...) life miserable too. Prophecies made by ancient greats about the immoral practices during the hard times came to be true, as the life of a human being is just a stray bullet away. Radiations, pollution, market, pandemics, and joblessness add to many other miseries that have come in the form of physical and biological warfare and violence. Besides this, political and social instability adds to the miseries of this list, as there have been disparities and discrimination in the name of religion, sex, color, and caste too. Keywords: Modernization, Instability, Freedom, Leadership, Non-violence. (shrink)

Corporate social responsibility has become a very common buzz word in the field of marketing since many years. This empirical paper assesses the attitude of devout and nondevout customers towards CSR in the context of a religious society. As making clear distinction between devout and nondevout customers may have associated measurement problems in a single-religion-dominated country, this paper initiates the discussion of peculiarity between two important religiosity measures, that is, observation based and solicited. A hypothetical story board with embedded CSR (...) information in a scenario supporting a religious cause is presented to the highly and less religious subjects in text written form. The scenario is followed by questions pertaining to their religious behaviors and attitude towards the company in question. The results illustrate that highly religious customers show slightly greater preference towards CSR as compared to less religious customers and the observation-based religiosity measure has a tendency of more reliability if the researchers have deep cultural and religious know-how about a specific society. Results of this study might help international marketers about choosing a particular cause under its umbrella CSR activities particularly when entering in a highly religious society dominated by a single religion. (shrink)

Improving corporate governance, business sustainability, and accountability for business organizations appears to be a global trend. Society is holding public companies responsible and accountable for their business activities and their financial reporting process. The public, regulators, accounting profession, and academic community are also taking a closer look at colleges and universities to find ways to hold these institutions more accountable for achieving their mission of providing higher education with relevant curriculum. Three areas that have recently received long-awaited attention are business (...) sustainability, professional ethics, and corporate governance. Business schools play an important and everlasting role in preparing the next generation of business leaders who possess life-long education and training of acting with integrity and upholding the highest level of ethical conduct and the heavy burden of public trust. These next generations of business leaders must understand the importance of ethical conduct, business sustainability and corporate governance corporations to our society and the complexity of financial reporting. Thus, business curriculum must reflect promotion of ethical behavior, professional accountability, and personal integrity taught to business students. Corporate governance, business sustainability, ethics including accountability, integrity, and transparency must be integrated throughout the business curriculum. The book is organized into three modules. Module I presents business sustainability, its importance, five dimensions of business sustainability performance including economic, governance, social, ethics and environmental (EGSEE), sustainability reporting and assurance and sustainability research and education. Module II provides the emergence of corporate governance, a framework for discussion of important functions of corporate governance including oversight, managerial, compliance, advisory, auditing, and monitoring as well as and integrating corporate governance into accounting research and business curricula. Module III discusses the importance of business and professional ethics, workplace ethics and trends in ethics research and education. (shrink)

The research assessment exercise forms the basis for determining the funding of higher education institutions in the UK. Monies are distributed according to a range of performance criteria, the most important of which is “research outputs”. Problems to do with publication misconduct, and in particular, issues of justice in attributing authorship, are endemic within the research community. It is here argued that the research assessment exercise currently makes no explicit attempt to address these concerns, and indeed, by focusing attention on (...) research outputs, may actually be fostering such ethical problems. (shrink)

Voluntary disclosures of sustainability information have recently received considerable attention by investors, regulators, and public companies in improving reliability and integrity of corporate reporting. We examine the association between the quantity and quality of sustainability disclosures and earnings quality in the context of corporate ethical value and culture. We posit that sustainability disclosures of environmental, social, and governance (ESG) performance reports are linked to earnings quality, because of the importance of both earnings quality and ESG sustainability disclosures to investors and (...) trustworthiness of corporate reporting. We collect our sample of 35,110 firm-year observations between 1999 and 2015. Using both difference-in-difference tests and OLS regression, we find that sustainability disclosure quantity is positively associated with innate earnings quality and negatively correlated with discretionary earnings quality in mitigating managerial earnings manipulation and unethical opportunistic reporting behavior. Further tests illustrate that sustainability disclosure quality can strengthen the positive relation between innate earnings quality and sustainability disclosure quantity and mitigate the negative relation between discretionary earnings quality and sustainability disclosure quantity. Finally, additional tests suggest that the relation between earnings quality and sustainability disclosure quantity is moderated by corporate structure and prior-year sustainability performance. Our results provide policy, practical, and research implications as ESG sustainability reporting is being integrated into corporate culture and business models. (shrink)

The report of the Treadway Commission suggests that all public companies should establish effective written codes of conduct in promoting honorable behavior by corporations. The need for written "codes of conduct" for businesses is evident in the current literature. However, there is not sufficient evidence regarding the implication of codes of conduct in a college. Academic dishonesty has become an important issue in institutions of higher education. Codes of conduct can also provide a basis for ethical behavior in colleges and (...) universities. Survey respondents were generally supportive of the concept of codes of ethical conduct in colleges and universities. The results of this study indicate that college codes of conduct tend to follow a "low road" approach. The results also suggest the following needed improvements in college and university codes of conduct: (1) greater emphasis on preventing financial, scientific, and academic fraud; (2) more inclusion of the faculty in the process; and (3) establishment of a proper process for implementation of the code. (shrink)

This study aims to identify the influence of knowledge management practices on the entrepreneurial and organizational performance with the mediating effect of dynamic capabilities and moderating role of opportunity recognition. Data were gathered from 486 entrepreneurs and applied a structural equation model to test the hypotheses. We found that knowledge management practices have a positive and significant influence on dynamic capabilities, as well as have a significant impact on entrepreneurial and organizational performance. Moreover, results indicated that dynamic capabilities partially mediate (...) in the relationship between knowledge management practices on entrepreneurial and organizational performance. Furthermore, the relationship between knowledge management practices with entrepreneurial and organizational performance strengthening by opportunity recognition. Further, implications and limitations were discussed in the paper. (shrink)

Engelhardt invites readers to understand what it means to live in a world after God, where questions of sin and virtue have been replaced with life-and-death-style choices. After God provides a dark prophetic vision. But there is still hope. As Engelhardt argues, In this culture, children now grow up apart from and defended against a recognition of the God Who lives. They are nurtured in a social fabric that is structured so as to avoid a recognition of, much less an (...) encounter with, God. Nevertheless... a traditional Christianity has endured, even though its morality and bioethics have become ever more strongly counter-cultural. The source of this traditional Christian otherness over against the surrounding post-theistic culture lies in the origins of Christianity itself, in the Christianity of the Apostles and the Fathers, namely, in Orthodox Christianity. Against the tenor of the times, disregarding the animus to set traditional Christianity aside, and despite heretics prominent within its fold, Orthodox Christianity remains a light in a world after God. --! From back cover. (shrink)

This article examines whether the charitable giving amount and likelihood of firm response to catastrophic events relate to firms’ ownership type using a unique dataset of listed firms in China, where state ownership is still prevalent. Based on the data of Chinese firms’ response to the 2008 Sichuan earthquake, we find that the extent of corporate contributions for state-owned firms following this disaster is less than that for private firms. State-owned firms are also less likely to respond in␣this disaster compared (...) to private firms. The results also␣reveal that firm size, profitability, geography, cash resource available, and leverage affect firms’ philanthropic disaster response behavior in China. (shrink)

We re-examine the construct of Moral Hypocrisy from the perspective of normative self-interest. Arguing that some degree of self-interest is culturally acceptable and indeed expected, we postulate that a pattern of behavior is more indicative of moral hypocrisy than a single action. Contrary to previous findings, our results indicate that a significant majority of subjects exhibited fair behavior, and that ideals of caring and fairness, when measured in context of the scenario, were predictive of those behaviors. Moreover, measures of Individualism/Collectivism (...) appear more predictive of self-interested behavior than out-of-context responses to moral ideals. Implications for research and practice are discussed. (shrink)

Violent extremism is often explicitly motivated by commitment to abstract ideals such as the nation or divine law – so-called “sacred” values that are relatively insensitive to material incentives and define our primary reference groups. Moreover, extreme pro-group behavior seems to intensify after social exclusion. This fMRI study explores underlying neural and behavioral relationships between sacred values, violent extremism, and social exclusion. Ethnographic fieldwork and psychological surveys were carried out among young men from a European Muslim community in neighborhoods in (...) and around Barcelona, Spain. Candidates for an fMRI experiment were selected from those who expressed willingness to engage in or facilitate, violence associated with jihadist causes. In the scanner, participants were assessed for their willingness to fight and die for in-group sacred values before and after an experimental manipulation using Cyberball, a toss ball game known to yield strong feelings of social exclusion. Results indicate that neural activity associated with sacred value processing in a sample vulnerable to recruitment into violent extremism shows marked activity in the left inferior frontal gyrus, a region previously associated with sacred values and rule retrieval. Participants also behaviorally expressed greater willingness to fight and die for sacred versus non-sacred values, consistent with previous studies of combatants and noncombatants. The social exclusion manipulation specifically affected non-sacred values, increasing their similarities with sacred values in terms of heightened left inferior frontal activity and greater expressed willingness to fight and die. These findings suggest that sacralization of values interacts with willingness to engage in extreme behavior in populations vulnerable to radicalization. In addition, social exclusion may be a relevant factor motivating violent extremism and consolidation of sacred values. If so, counteracting social exclusion and sacralization of values should figure into policies to prevent radicalization. (shrink)

An English language translation accompanies the original Greek text of Aristotle's book about the nature of the state, constitutions, revolutions, democracy, and oligarchy.

Syed Abul Aʻla Maudoodi, 1903-1979, founder of Jamaat-e Islami, religio-political party of Pakistan and Abulḥasan 'Alī, Nadvī, b. 1913-1999, Islamic scholar.

This is an account of a reading project that began in February 2020. Australia was burning, a pandemic was simmering, the two of us were early in our PhD journeys at the Melbourne Law School. Already, we felt exhausted by critical theory which seemed to amplify the affects we felt all too intensely. Our reading project began as an attempt to find and inhabit texts that might move beyond critique, that might allow us to find wonder and vitality in legal (...) theory. Taking up the literary critic Rita Felski’s invitation to craft a post-critical reading practice, our reading list evolved iteratively to encompass themes and concerns that we identified as possibly correlating with said practice. It evolved too, in conversation with Melbourne, as the city journeyed through different stages of the pandemic. Constantly changing restrictions changed the ways in which we met and conversed, influencing in turn the texts we chose to read and the manner in which we read them. In this account, we pay attention to the time and place of our encounters with these interlocutors, and to the feelings these encounters generated. As such, this article takes the form of a series of (revised) diary entries: first written in 2020, then revisited in the corresponding months of 2021. What we hope emerges from these entries is a sense of how these theoretical texts train us to live in a world undergoing a compounding series of crises – and, perhaps, to imagine that world otherwise. In a more jurisprudential register, we hope that our experiment will identify the methods these texts might give us for (re-)engaging with law in a spirit of wonder and vitality. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

This article aims to read feminist new materialisms (Barad), together with ‘postulated’ linguistic or cultural primacy of Queer Theory (Butler), to show how both are engaged in similar critical-ethical endeavours. The central argument is that the criticism of Barad and new materialisms misses Butler’s materialistic insights due to a narrow interpretation of Butler's alleged social-constructivist position. There is, therefore, a specific focus on where they both make similar ethical appeals. Moreover, the article relies on Adorno's negative dialectic to highlight an (...) interpretation of Barad and Butler as being part of the same dialectical movement, in which materialism and idealism fluctuate in their mutual criticisms, thus continuing the procession towards 'new knowledge' and emancipation, or freedom, through their motions back and forth. (shrink)

Trust features prominently in a number of policy documents that have been issued in recent years to facilitate data sharing and international collaboration in medical research. However, it often remains unclear what is meant by ‘trust’. By exploring a concrete international collaboration between Denmark and Pakistan, we develop a way of unpacking trust that shifts focus from what trust ‘is’ to what people invest in relationships and what references to trust do for them in these relationships. Based on interviews in (...) both Pakistan and Denmark with people who provide blood samples and health data for the same laboratory, we find that when participants discuss trust they are trying to shape their relationship to researchers while simultaneously communicating important hopes, fears and expectations. The types of trust people talk about are never unconditional, but involve awareness of uncertainties and risks. There are different things at stake for people in different contexts, and therefore it is not the same to trust researchers in Pakistan as it is in Denmark, even when participants donate to the same laboratory. We conclude that casual references to ‘trust’ in policy documents risk glossing over important local differences and contribute to a de-politicization of basic inequalities in access to healthcare. (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)

The hypothesis that word representations are emotionally impoverished in a second language (L2) has variable support. However, this hypothesis has only been tested using tasks that present words in isolation or that require laboratory-specific decisions. Here, we recorded eye movements for 34 bilinguals who read sentences in their L2 with no goal other than comprehension, and compared them to 43 first language readers taken from our prior study. Positive words were read more quickly than neutral words in the L2 across (...) first-pass reading time measures. However, this emotional advantage was absent for negative words for the earliest measures. Moreover, negative words but not positive words were influenced by concreteness, frequency and L2 proficiency in a manner similar to neutral words. Taken together, the findings suggest that only negative words are at risk of emotional disembodiment during L2 reading, perhaps because a positivity bias in L2 experiences ensures that positive words are emotionally grounded. (shrink)

This paper examines ethical violations committed by Certified Public Accountants in Puerto Rico in the 2002–2010 period and the related disciplinary actions taken by the local regulatory bodies. The institutional settings for the accounting profession in PR are different from those of the United States. Ethical complaints are investigated by the PR Society of CPAs and evaluated based on the Code of Professional Conduct of the American Institute of Certified Public Accountants, although most CPAs in PR are not affiliated with (...) the AICPA. Our study is based on data provided by the PR Society of CPAs that is not publicly available. We examine the association between the occurrence of the ethical violations and certain variables such as gender, type of practice performed by the CPA, and whether the CPA participates in a peer review program. Results of a multiple correspondence analysis suggest that not being a member of the AICPA, practicing as a sole practitioner, and not participating in a peer review program seem to be more associated with the occurrences of ethical violations by CPAs. We compare our findings with prior research on ethical infractions committed by CPAs in the United States and find some differences attributable to the institutional settings in PR. Overall, our results suggest the importance of codes of conduct in the accounting profession and compliance with such ethical guidelines by practicing accountants. (shrink)

Positive psychology focuses on the constructive effects of positive emotions on human behavior. Considering the recent plethoric research on positive emotions and SLA, this study pursues two important aims. The first aim is to find out whether there is any significant disparity between EFL teachers' and learners' views on an inventory of positive psychology in language learning which was fostered by researchers. The second goal is to find out whether teachers' practices conform to their views on IPPLL and those expressed (...) in the interview which was conducted with them. To this end, a 54-item questionnaire was developed and the revised questionnaire was administered to 385 learners. The results indicated that the teachers, in comparison with the learners, scored higher on all categories of the IPPLL. Moreover, unlike what they had expressed on the questionnaire and in the interview, the teachers did not capitalize on positive emotions as evinced in both teachers' practice and learners' experience with learning English. Implications of the findings for teacher education courses are presented. (shrink)

How did premodern Muslim thinkers talk about living authentically as a Muslim in the world? How, in their view, could selves transform themselves into ideal religious subjects or slaves of God? Which virtues, technologies of the self and intersubjective relations did they see implicated in inhabiting or attaining what I shall call ʿabdī subjectivity? In this paper, I make explicit how various discursive, ethical strategies formed, informed, and transformed Muslim subjectivity in early Muslim thought by focusing on the writings of (...) an important ninth century Muslim moral pedagogue, al‐Muḥāsibī (d. 857). This study illustrates the advantages of approaching early Muslim texts and discourses through the tools and methods made available by comparative religious ethics in order to reexamine our understanding of Muslim subject formation and the role of ethical and theological discourses in the same. (shrink)

Abstract:- Literature forms the bedrock of a society and helps in the socio-cultural development of a nation. It would also help in the creation of a society with the values of love and peace, empowering the age-old traditional practices of war and deprivation. Saudi Arabia is a country that has rich cultural history and has since ages gained a prestigious place in the globe, as the birthplace of both, the Islam and the Prophet of Islam, Muhammad- peace and blessings of (...) Allah be upon Him. Donning the pluralism in the diversity of literature, Arabian Novel holds a significant importance in raising the socio-cultural aspects of Arabian life. The peninsula would be sincerely accorded with the coining of the word ‘Peace,’ as the main source that the region has drawn its inspiration from, is ‘Al-Quran,’ the religious book of Islam, which makes it a moral obligation of a person to do justice and live in accordance with peace with all, friends as well as foes. The Gandhian notion of non-violence and the one coined by the Saudi novelists lies on the same values, and has no overall religious interference in them, in particular. Keywords: Novel, non-violence, Peninsula, casteism, war. (shrink)

Prior research suggests that corporate credibility is associated with firm financial performance in developed countries. This article examines whether corporate credibility is related to firm performance using Economic Observer's rating of corporate credibility in China, the largest emerging market in the world. Based on a four-stage valuation model, we find that more reputable and credible firms outperform those with low ratings by almost 20% in 3-year stock returns and have better 3-year net profit margins, return on equity, and sales growth. (...) This study is the first to directly examine the relationship between corporate credibility and firm performance in emerging markets such as China, and our results confirm that firms with high credibility exhibit better financial and market performance at least in the following 3 years. (shrink)

Abstract: The Bakar Wal community, along with the Gujar community was listed as Scheduled Tribes, in Jammu and Kashmir in the year 1991. These people mostly live as nomads and enjoy the status of being a Tribe. They are spread over a large area starting from Pir-Panjal range to Hindukush to Ladakh, located in the Himalayan mountains of South Asia. Bakerwals are mostly goat herders and shepherds, and for a cause they migrate from one place to another with their herds (...) of goat and sheep to different seasonal pasture lands, across the valley. They are found in the entire of Kashmir region across the borders of India and Pakistan. They have a very unique lifestyle and are known for preserving their rich culture for ages together. Gujjars are Bakerwals are the two sub ethnic groups that are mostly goat herders and shepherds, but at the very same time, there are administrative officers in the Government, Doctors, Professors, Teachers, and Police officers, etc. that come from these communities. They are known for their noble and truthful nature and are mostly considered sympathetic towards the fellow beings. These tribal communities are a part of the rich culture of the state of Jammu and Kashmir. Keywords: Nomadic life, Gujjar, Bakarwals, Upliftment, livestock, pasture lands, grazing, Jammu and Kashmir . (shrink)

ABSTRACT:- Our universe is home to millions of galaxies, thousands of different species of flora and fauna, inhabited on different ecosystems, like under the ocean surface, in the air, on the surface of land, and inside the earth. Every single organism, whether biotic or abiotic, has a role to play in the universe. Above all these things, there is a crown of all the creation, and that we call as ‘man.’ Man has a significant place in the universe; therefore he (...) has a significant role to play here. What distinguishes a man from all the other creations is the possession of conscious, which according to the philosophers makes him the ‘desired creation.’ Every other thing, ranging from an atom to the mighty oceans and mountains are for the use of man, but the human is created for doing justice in the world with the creations of God. Keywords:- Existence, Human, Justice, Universe, Wonder. (shrink)

Previous research has shown that moral failures increase compensatory behaviors, such as prosociality and even self-punishment, because they are strategies to re-establish one’s positive moral self-image. Do similar compensatory behaviors result from violations in normative eating practices? Three experiments explored the moral consequences of recalling instances of perceived excessive food consumption. In Experiment 1 we showed that women recalling an overeating (vs. neutral) experience reported more guilt and a desire to engage in prosocial behavior in the form of so-called self-sacrificing. (...) In Experimental 2 this logic was applied to actual spontaneous helping behaviors towards an experimenter, with participants who recalled an overeating (vs. neutral) experience exhibiting more such helping in the laboratory. Experimental 3 expanded the investigation to self-inflicted pain: Overeating (vs. neutral) recall led to higher levels of self-punishment as indicted by longer time periods spent engaging in the cold-pressor task. In sum, failures in normative food consumption can be viewed as moral transgressions that elicits both interpersonal and intrapersonal compensatory behaviors aimed at restoring a positive moral self-image. (shrink)

ABSTRACT: The largest obstacle to saving people in today's world is from violence and wars. There is a long line of people waiting for peace so that they can survive the conflict. People will promise that no country can exploit another and that no country can produce weapons capable of mass murder. They believe that their plan can be realised by transforming the world's goodwill and efforts toward world peace into world peace in paradise. The whole world is waiting for (...) a human universe that seems to be taking us to Mohandas Karamchand Gandhi (Mahatma Gandhi). This article's main issue is an extinct political ideology that Mahatma Gandhi promoted many years ago as a supporter of nonviolent policy in search of the human world. Here, the communication style has been shown to have the missing Gandhian ideals. This post will attempt to analyse Mahatma Gandhi's policy & ideology in communication style as we approach his 150th birthday celebrations. Through extensive study, this article will attempt to determine how Gandhi's philosophy and communications relate to one another. As a method of exploration and analysis, Gandhi’s principles Nonviolence, and Chamber-Pots have been scientifically reviewed in this article. Keywords: Violence, principles, chamber pots, Mohandas K. Gandhi, mass murder. (shrink)

In the absence of access to formal credit, informal contracts with independent investors give the small ranchers of the Lower Amazon an acceptable means through which to surmount the high investment hurdle of starting a cattle herd. These contracts – called sociedades – allow small ranchers to raise an outside investor's cattle in return for a portion of the offspring and are commonplace in the cattle production systems of the Amazon. But, notwithstanding a vast literature on cattle production in the (...) Amazon, informal contracts have been largely overlooked. This paper presents the results of a field survey and financial analysis for informal contracts on small ranches in the Lower Amazon. In the results, we suggest that informal contracts are an important means of cattle herd start-up and herd production for small ranchers. Internal rates of returns in cattle production under these contracts are in the range of –7 to –12% for the small rancher and 12% for the investor. The net present value of the contract to the small rancher ranges from –R$1219 to –R$8599 and from R$1681 to R$8845 for the investor, for a 10-year period, depending on herd size. Financial returns contracts are sensitive to the contract design – e.g., to who pays health costs – and to beef prices. The small ranchers have a negative IRR, lose money, and bear all the risk of loss, yet persist in using this form of herd development. We surmise that this is due to the non-financial benefits of cattle ownership and the lack of access to formal credit structures. In conclusion, although outside the formal economy and apparently financially unrewarding, these contracts are an important mechanism by which the small ranchers on the Amazon Floodplains create cattle herds. (shrink)

In this article we explore a self-regulatory perspective on the self-evaluative moral emotions, shame and guilt. Broadly conceived, self-regulation distinguishes between two types of motivation: approach/activation and avoidance/inhibition. We use this distinction to conceptually understand the socialization dimensions (parental restrictiveness versus nurturance), associated emotions (anxiety versus empathy), and forms of morality (proscriptive versus prescriptive) that serve as precursors to each self-evaluative moral emotion. We then examine the components of shame and guilt experiences in greater detail and conclude with more general (...) implications of a self-regulatory perspective on moral emotions. (shrink)