This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters. Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely than male audit partners to disclose more KAMs with more details after controlling for both client and audit firm attributes. Furthermore, female audit partners are found to use a less (...) optimistic tone and provide less readable audit reports, compared to their male counterparts, suggesting that behavioural variances between female and male audit partners may have significant implications on their writing style. Therefore, this study offers new insights on the role of audit partner gender in extended audit reporting. Our findings have important implications for audit firms, investors, policymakers and governments in relation to the development, implementation and enforcement of gender diversity. (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.

In this note we give an interpretation of cylindric algebras as algebras of sentences of first order logic. We show that the isomorphism types of such algebras of sentences coincide with the class of neat reducts of cylindric algebras. Also we show how this interpretation sheds light on some recent results. This is done by likening Henkin's Neat Embedding Theorem to his celebrated completeness proof.

The present research is an attempt to determine the contribution of the management system and the institutional framework to the efficiency of values-based management. The interest in the question of efficiency stems from the fact that to grasp this founding principle of management is essential for any effort of evaluation and valuation accompanying the adoption of any type of management. Our choice of an organizational variable as well as an environmental one to explain the phenomenon of efficiency, intends to cover (...) sources of influence, both internal and external to the organization. As such, this study addresses the following question: What is the effect of the management system and the institutional framework on the efficiency of values-based management? The main theoretical and empirical results reveal that these two variables contribute jointly to the efficiency of VBM. More precisely, the empirical results obtained, in particular through the canonical correlation analysis, specify that both variables influence the efficiency of VBM in different degrees, with the effect of the management system being superior. The latter explains the efficiency of the management by the values at a rate of 52.59 %, whereas the institutional framework explains it only up to 25.15 %. (shrink)

The present volume offers a complete critical Arabic edition of Ibn Ṭumlūs' opus on logic, entitled _Compendium on Logic_ (al-Mukhtaṣar fī al-manṭiq). The text covers all the parts of “the expanded Organon”, as it was known from the time of al-Fārābī to that of Ibn Rushd. With an English and Arabic introduction, notes and indices.

Risk attitude is known to be a key determinant of various economic and financial choices. Behavioral studies that aim to evaluate the role of risk attitudes in contexts of this type, therefore, require tools for measuring individual risk tolerance. Recent developments in decision theory provide such tools. However, the methods available can be time consuming. As a result, some practitioners might have an incentive to prefer “fast and frugal” methods to clean but more costly methods. In this article, we focus (...) on a tractable procedure initially proposed by Holt and Laury (2002) to elicit risk attitude. We generalize this method to measure utility and risk aversion as follows. First, we allow measurement of probabilistic risk attitude through violations of expected utility due to probability weighting. Second, we use the outcome scale rather than the probability scale in the menu of choices. Third, we compare sure payoffs with lotteries instead of comparing non-degenerate lotteries. A within-subject experimental study illustrates the gains in tractability and bias minimization that can result from such an extension. (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 recent years, scholars have sought to investigate the impact that ethical leaders can have within organisations. Yet, only a few theoretical perspectives have been adopted to explain how ethical leaders influence subordinate outcomes. This study therefore draws on social rules theory (SRT) to extend our understanding of the mechanisms linking ethical leadership to employee attitudes. We argue that ethical leaders reduce disengagement, which in turn promotes higher levels of job satisfaction and organisational commitment, as well as lower turnover intentions. (...) Co-worker social undermining is examined as a moderator of the relationship between ethical leadership and disengagement, as we suggest that it is difficult for ethical leaders to be effective when co-worker undermining prevails. To test the proposed model, questionnaires were administered to 460 nurses in Romanian hospital settings over three time points separated by two-week intervals and the hypotheses were tested using generalised multilevel structural equation modeling (GSEM) with STATA. The findings revealed that ethical leadership has a beneficial effect on employee attitudes by reducing disengagement. However, the relationship between ethical leadership and disengagement was moderated by co-worker social undermining, such that when undermining was higher, the significance of the mediated relationships disappeared. These results suggest that while ethical leaders can promote positive employee attitudes, their effectiveness is reduced in situations where co-worker undermining exists. (shrink)

PurposeThis study is justified by the economic importance of information on greenhouse gases, as well as the interest in the question of governance structure after the adoption of the objectives of the 2030 Agenda. The problem is also explained by the lack of research that has investigated the relationship between the best governance structure that contributes to achieving sustainability goals, including climate actions (SDG13) and clean energy adoption (SDG7) as part of the 2030 Agenda.Design/methodology/approachThe level of disclosure is measured on (...) the basis of the carbon disclosure score calculated by the carbon disclosure project (CDP). The study sample consists of 387 US companies that voluntarily participated in the CDP survey from 2011 to 2018. The authors use panel data analysis based on multiple regression models.FindingsThe results confirm the influential role of board size, director independence, the presence of women on the board and the presence of an environmental committee on carbon disclosure. In terms of carbon disclosure, the results suggest that a better governance structure is likely to reduce carbon emissions and improve carbon performance practices. Similarly, the analyses show a different representation of the role of corporate governance in high-carbon sectors compared to low-carbon sectors.Research limitations/implicationsThis study has some limitations. First, the sample is only interested in US companies that responded to the CDP questionnaire during the period 2011–2018. Thus, the results cannot be generalized to countries with different governance structures. Second, the data from this study on carbon disclosure, specifically focuses on CDP reporting to determine the carbon disclosure score. In this sense, the findings on information disclosed do not necessarily address disclosures through other media, such as a company’s website or a press release.Originality/valueSustainability and commitment to the sustainable development goals (SDGs) are more likely to exist in companies that have good governance and, in particular, a better board. The research is inspired by the SDGs. The study aims to examine the relationship between carbon disclosure and corporate governance in the context of SDGs. Indeed, this research work contributes to achieving sustainability goals, including climate actions (SDG13) and clean energy adoption (SDG7). (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)

Drawing on social exchange theory, this study examines a mechanism, namely organizational social capital, through which self-sacrificial leadership is related to two types of employee behaviours: organizational citizenship behaviours and counterproductive behaviours. The results of two different studies in Egypt showed that self-sacrificial leadership is positively related to OSC which, in turn, is positively related to OCBs and negatively related to CPBs. Overall, the findings suggest that self-sacrificial leaders are more likely to achieve desirable employee behaviours through improving the quality (...) of social relationships among employees. (shrink)

Purpose This study aims to investigate the impact of perceived service quality (PSQ) on tourist satisfaction and behavioral intentions and explore the potential mediating role of tourist satisfaction in the relationship between service quality and behavioral intentions in the yoga tourism context during the COVID-19 pandemic. Further, this is to examine to what extent yoga tourist satisfaction directly affects their behavioral intentions. Design/methodology/approach Based on a review of literature, the study proposes a conceptual model to test four hypothesized relationships among (...) the constructs of perceived service quality, tourist satisfaction, and behavioral intentions. Data was collected by using a self-administrated questionnaire that was developed and directed to a convenience sample of yoga tourists (380 forms). Structural equation modeling (SEM) was employed to determine the relationship between study constructs. Findings The results of SEM illustrated that all the hypothesized relationships are supported. The findings confirm that yoga tourists’ behavioral intentions are significantly affected directly and indirectly (through tourist satisfaction) by perceived service quality. Additionally, tourist satisfaction significantly partially mediates the relationship between PSQ and tourists’ behavioral intentions. Research limitations The subject of this study was yoga tourists staying in yoga retreats/studios in Egyptian destinations (South Sinai Governorate). Future research may focus on other geographical destinations and other influential variables of yoga tourists’ satisfaction and behavioral intentions should be investigated. Practical implications For improving tourists’ satisfaction and behavioral intentions, yoga service providers should take care by giving tourists personalized attention, and understanding, fulfilling their specific needs. Health and hygiene practices must be considered during the COVID-19 pandemic. Originality/value This study is perhaps the first empirical study that examines the relationship between PSQ and tourists’ satisfaction and behavioral intentions in the yoga tourism context. A new integrated conceptual model that combined three service quality dimensions, namely, tangibles, intangibles as well as health and hygiene was developed and validated. (shrink)

To help ensure the ethical conduct of research, many have recommended educational efforts in research ethics to investigators and members of research ethics committees (RECs). One type of education activity involves multi-day workshops in research ethics. To be effective, such workshops should contain the appropriate content and teaching techniques geared towards the learning styles of the targeted audiences. To ensure consistency in content and quality, we describe the development of a curriculum guide, core competencies and associated learning objectives and activities (...) to help educators organize research ethics workshops in their respective institutions. The curriculum guide is divided into modular units to enable planners to develop workshops of different lengths and choose content materials that match the needs, abilities, and prior experiences of the target audiences. The content material in the curriculum guide is relevant for audiences in the Middle East, because individuals from the Middle East who participated in a Certificate Program in research ethics selected and developed the training materials (e.g., articles, powerpoint slides, case studies, protocols). Also, many of the activities incorporate active-learning methods, consisting of group work activities analyzing case studies and reviewing protocols. The development of such a workshop training curriculum guide represents a sustainable educational resource to enhance research ethics capacity in the Middle East. (shrink)

Various walking speeds may induce different responses on the plantar pressure patterns. Current methods used to analyze plantar pressure patterns are linear and ignore nonlinear features. The purpose of this study was to analyze the complexity of plantar pressure images after walking at various speeds using nonlinear bidimensional multiscale entropy. Twelve participants were recruited for walking at three speeds for 20 minutes. A plantar pressure measurement system was used to measure plantar pressure patterns. Complexity index, a summation of MSE2D from (...) all time scales, was used to quantify the changes of complexity of plantar pressure images. The analysis of variance with repeated measures and Fisher’s least significant difference correction were used to examine the results of this study. The results showed that CI of plantar pressure images of 1.8 mph was significantly lower compared with 3.6 and 5.4 mph. The results also showed that CI significantly increased from the 1st min to the 10th min and 20th min with slow walking. Our results indicate that slow walking at 1.8 mph may not be good for postural control compared with moderate walking and fast walking. This study demonstrates that bidimensional multiscale entropy is able to quantify complexity changes of plantar pressure images after different walking speeds. (shrink)

ObjectiveWe aimed to provide an overview of the psychological status and behavioral consequences of the lockdown during the COVID-19 pandemic in Libya.MethodsA cross-sectional study was conducted among the Libyan population through May and June 2020 in more than 20 cities. The survey comprised basic demographic data of the participants and anxiety symptoms measured using the seven-item Generalized Anxiety Disorder scale with ≥15 as the cut-off score for clinically significant anxiety symptoms. Additionally, a survey regarding the lockdown effect was administered, which (...) consisted of several parts, to measure the lockdown status.ResultsA total of 8084 responses were recorded, of which, 5090 were women and 2994 were men. The mean age for study participants was 27.2 years. Among the participants, 1145 reached the cut-off score to detect anxiety symptoms; however, of the study variables, only five were predictors of clinically significant anxiety: age, gender, marital status, work status, being a financial supporter for the family, and being infected with COVID-19. Women had 1.19 times higher odds to exhibit anxiety symptoms than men. Increasing age was significantly associated with reduced likelihood of exhibiting anxiety symptoms, whereas being married was significantly associated with higher likelihood of anxiety symptoms, compared to not being married. Being suspended from work was associated with an increase in the likelihood of anxiety symptoms. However, we found that being infected with COVID-19 was associated with a 9.59 times higher risk of exhibiting severe anxiety symptoms. Among the study participants, 1451 reported a physical and/or verbal abuse episode from family members, 958 reported abuse outside the family, and 641 reported abuse from enforcers, during the lockdown.ConclusionOur study provided an overview of the psychological and behavioral status, among those who resided in Libya during the civil war and COVID-19 pandemic. The study demonstrates a concerningly high level of clinically significant anxiety during lockdown among the Libyan population during Libya’s lockdown period. (shrink)

A new three-parameter extension of the generalized-exponential distribution, which has various hazard rates that can be increasing, decreasing, bathtub, or inverted tub, known as the Marshall-Olkin generalized-exponential distribution has been considered. So, this article addresses the problem of estimating the unknown parameters and survival characteristics of the three-parameter MOGE lifetime distribution when the sample is obtained from progressive type-II censoring via maximum likelihood and Bayesian approaches. Making use of the s-normality of classical estimators, two types of approximate confidence intervals are (...) constructed via the observed Fisher information matrix. Using gamma conjugate priors, the Bayes estimators against the squared-error and linear-exponential loss functions are derived. As expected, the Bayes estimates are not explicitly expressed, thus the Markov chain Monte Carlo techniques are implemented to approximate the Bayes point estimates and to construct the associated highest posterior density credible intervals. The performance of proposed estimators is evaluated via some numerical comparisons and some specific recommendations are also made. We further discuss the issue of determining the optimum progressive censoring plan among different competing censoring plans using three optimality criteria. Finally, two real-life datasets are analyzed to demonstrate how the proposed methods can be used in real-life scenarios. (shrink)

Dear editorOrgans transplantation is the solution for many end stage insufficiencies, but organ shortage is still matter of debate. As a consequence, organ procurement (OP) remains currently the best way to provide organs in western countries. Besides, the news of the death of a loved one, especially when he is young and dies in violent circumstances, can be a devastating event for families. In those conditions, the process of donation request from the coordinators may be difficult and requires experience and (...) “tact”. Despite these precautions, refusals are not rare.An 18 year-old-patient was transported in shock after a car accident to our hospital. Emergent laparotomy was performed for mesenteric and hepatic trauma requiring liver packing. She also presented a cervical and cerebral trauma with a fast deterioration of the neurological status. A tentorial herniation was quickly suspected. The family had been contacted and the severity of the situation explained without mentioning brain. (shrink)

Clark1880, WGS1984, and ITRF08 are the reference systems used in Iraq. The ITRF08 and WGS84 represent the global reference frames. In the majority of instances, the transformation from one coordinate system to another is required. The ability of the artificial neural network to identify the connection between two coordinate systems without the need for a mathematical model is one of its most significant benefits. In this study, an ANN was employed for two-dimensional coordinate transformation from local Clark1880 to the global (...) reference system ITRF08. To accomplish so, 68 stations with known coordinates in both systems were utilized in this research and were split into two groups: the first set of data was used as the training data and the second set of data was used as the validation data. A root-mean-square error was used to examine the performance of each transformation. The results showed that the RMSE using the ANN was 0.08 m in the east and 0.17 m in the north. The results indicated that the ANN can be used for 2D coordinate transformation with the results that are better than those of the authorized techniques such as 2D conformal transformation and 2D conformal least square. (shrink)

Considerable evidence supports that preschool education is a milestone stage for children. Nonetheless, systematic preschool gifted education programs rarely exist in public elementary schools. The current study explored the perceptions of 16 preschool teachers from seven public schools in Abu Dhabi, United Arab Emirates regarding their views about various components of gifted education for preschool children. Qualitative analyses, using the inductive data analysis method, revealed several themes such as the concept and identification of giftedness, characteristics of gifted preschoolers, preschoolers’ problem-solving (...) skills, the communication and social skills of gifted preschoolers, resources/services offered by the school to serve gifted preschoolers, enrichment programs available for gifted preschoolers, inclusive education for gifted preschoolers, twice-exceptional preschoolers, and governmental support. The results of this study may help advocate for infusing more services and programs related to the identification and education of gifted preschoolers in public schools. The findings identified the need to have an abundance of assessment tools and enrichment programs that can empower preschool teachers to cater for giftedness. (shrink)

The aim of this research is to explore the process linking participative leadership to organizational identification. The study examines the relationship between participative leadership and internal CSR perceptions of employees and also investigates the role that pride in membership plays in the affiliation of CSR perceptions with organizational identification. By studying these relationships, the paper aspires to contemplate new presumed mediators in the association of participative leadership with organizational identification as well as determine a possible novel antecedent of employee CSR (...) perceptions. Empirical evidence is provided from data that was collected through a survey distributed to employees working for small- and medium-sized enterprises in three countries in the Middle East and North Africa regions, particularly the United Arab Emirates, Lebanon, and Tunisia. Findings show that participative leadership leads to positive internal CSR perceptions of employees and that these CSR perceptions lead to pride in membership which, in turn, results in organizational identification. Implications of these findings are also discussed. (shrink)

In this paper an Artificial Neural Network (ANN) model was used to help cars dealers recognize the many characteristics of cars, including manufacturers, their location and classification of cars according to several categories including: Buying, Maint, Doors, Persons, Lug_boot, Safety, and Overall. ANN was used in forecasting car acceptability. The results showed that ANN model was able to predict the car acceptability with 99.12 %. The factor of Safety has the most influence on car acceptability evaluation. Comparative study method is (...) suitable for the evaluation of car acceptability forecasting, can also be extended to all other areas. (shrink)

This book critically explores and analyses the scientific and ethical debates surrounding cognitive enhancers. Including contributions from neuroscientists, neuropsychopharmacologists, ethicists, philosophers, public health professionals, and policy researchers, the book offers a multidisciplinary, critical consideration of this topic.

Business relations rely on shared perceptions of what is acceptable/expected norms of behavior. Immense expansion in transnational business made rudimentary consensus on acceptable business practices across cultural boundaries particularly important. Nonetheless, as more and more nations with different cultural and historical experiences interact in the global economy, the potential for misunderstandings based on different expectations is magnified. Such misunderstandings emerge in a growing literature on "improper" business practices – articulated from a narrow cultural perspective. This paper reports an ongoing research (...) on the cultural and contextual aspects of business ethics. The objective is to investigate how the perception/attitudes of business students towards the ethical dimension of doing business varies in different countries; Whether there are socio-cultural factors that influence the perception of ethicality in business practices. Research findings among business students in six countries: China, Egypt, Finland, Korea, Russia, and the U.S.A. are reported. While all groups had basic agreement on what constitutes ethical business practices, differences are found in the respondents'' tolerance to damage resulting from "unethical" behavior. Without underestimating the role of national culture, variations in research results also point to the importance of current socio-political developments in the relevant countries. Implications for business teaching and management development are discussed. (shrink)

The aim of this paper is to present the modes of action of venom as construed by Abū 'Uthmān 'Amr ibn Ba[hdotu]r al-Jā[hdotu]i[zdotu] in his Kitāb al-[Hdotu]ayawān. The toxicological information presented by Jā[hdotu]i[zdotu] is a synthesis of data available in his time, but Jā[hdotu]i[zdotu] complemented these early conceptions by his personal theoretical views. Jā[hdotu]i[zdotu]'s fundamental idea is that venoms act through their specific natures; this idea in a way is reminiscent of present-day theory of enzymes.

Fractional calculus is nowadays an efficient tool in modelling many interesting nonlinear phenomena. This study investigates, in a novel way, the Ulam–Hyers and Ulam–Hyers–Rassias stability of differential equations with general conformable derivative. In our analysis, we employ some version of Banach fixed-point theory. In this way, we generalize several earlier interesting results. Two examples are given at the end to illustrate our results.

Michel Seymour fills an important gap in Rawlsian theory. In fact, his Rawls inspired normative theory of collective rights is unprecedented. Likewise, his ideal theory of a primary right to internal self-determination (ISD) is a welcome contribution to the issue of collective rights. That said, his non-ideal theory – a remedial right only to secession – seems rather toothless in cases of noncompliance. In particular, Seymour leaves us with no guidance in the case of transition countries and situations of tension (...) where we need to know whether the ISD of the minority (the stateless) people is enabling or disabling for the ISD of the majority (the state owning) people. The paper concludes that borrowing from Aristotle, as Rawls does, offers more in the way of guidance when it comes to these issues. (shrink)

This research analyses Moo in the colloquial Iraqi Language discourse marker. Marker co-occurrences are noteworthy features. This focuses on the study of the emotive and textual functions of Moo’s co-occurrences. It has been found that there are seven functions co-occurring with Moo’s that always appear in conjunction with different grammatical structures syntax on the different speech situations. The co-occurrences were used in emotional functions to show denial, causes, inhibition, rebuke, circumstantial, exemplary and questioning. Within one utterance, these markers can occur (...) together, triggering senses that are more complex. Many statements with Moo appear frequently in the form of questions. It seems that the speakers feel more curious about Moo’s questions and ask for more responses. Speakers use coexistence in the context of textual functions to raise the issue, stress, demand answers and negotiate. It was also used when the speakers had just learned to put something to the interlocutors’ attention. (shrink)

Purpose This study investigates the incidence of ethical violations in the Ghanaian press which has become topical in the wake of misinformation in a charged political atmosphere. Public interest institutions have questioned the unprofessional conduct of journalists covering election campaigns in recent years. This study content analysed political stories from two leading Ghanaian newspapers (Daily Graphic and Daily Guide) to determine the nature and extent of ethical violations, and to examine the level of prominence accorded to political news stories by (...) the two dailies. Design/methodology/approach This paper relied on qualitative content analysis for data gathering and analysis. A total of 387 political news items published between 1 October and 30 November 2020, were analysed. Findings This study found infractions of various nature to Article 1 of the Ghana Journalists Association (GJA) codes of ethics, chief among which is the deliberate publications of news stories without cross-checking facts. Other infractions to Articles 17, 11, 6 and 5 of the GJA codes of ethics were observed. Political news coverage favours the governing New Patriotic Party (NPP) and the main opposition National Democratic Congress (NDC) than any other parties, with the two parties (NPP-NDC) given greater prominence and salience by the Ghanaian press. Originality/value The research makes a modest contribution to the growing concern of journalism ethics in an increasing ecology of fake news. (shrink)

In this note we give an interpretation of cylindric algebras as algebras of sentences of first order logic. We show that the isomorphism types of such algebras of sentences coincide with the class of neat reducts of cylindric algebras. Also we show how this interpretation sheds light on some recent results. This is done by likening Henkin's Neat Embedding Theorem to his celebrated completeness proof.

In the eighteenth-century England, the aesthetic vision of most contemporary writers of the time was closely related to the social, political and religious system of belief. Augustan writers, satirists particularly, sought to reclaim for literature the morally privileged status, they thought, it supposedly held in the context of the Latitudinarian system of thought; the very rationale behind the ethic of good nature that distinguishes major writings of the time, namely the dramatic, journalistic and fictional works of the major eighteenth century (...) novelist and satirist Henry Fielding. His major dramatic works not only display the influence of the Latitudinarian philosophy but mainly Shaftesbury’s moral theory of innate goodness, which Fielding revokes, offering then a representation of a more universal moral frame which rather reflects and criticizes the society of the author’s time. The providential pattern that Fielding creates in his plays valorizes indeed the principle of good-nature and the triumph of virtue against all apparent social evils. Most significantly, it has positioned Henry Fielding himself in a “comedic” tradition in which characters are not ultimately responsible for themselves. In the present paper, and with reference to Earl of Shaftesbury’s assumptions about the ideal good-natured man, I intend to evince that Fielding uses the value of good-nature and virtue not as pure moral abstractions, but rather as nodal points around which he organizes, and through which he presents a broad cultural and historical vision. With reference to his major regular comedies, and a through a close study of his most representative characters, I will attempt to evince that this underlying moral vision is more than an abstract rumination of the relative power of good and evil. When we view and consider such concepts as virtue, good-nature and ill-nature in the immediate contexts of his plays, we conceive a picture of a broad cultural landscape in which ethical values become nodal points of meaning, in which Fielding represents both the most basic, traditional values and the most sordid everyday events and attitudes of his society. (shrink)

This paper extends and enriches the current research on CSR, CEO compensation contracts and characteristics of the board of directors by examining an underexplored question related to the potential impact of independent board members on the share of CSR criteria in executive compensation. It also considers a potential moderating effect of gender diversity in this relationship. Empirical analyses of a sample French firms listed on the SBF120 index between 2014 and 2021 show that independent directors have no impact on the (...) inclusion of CSR criteria in the annual bonus of senior executives. They also reveal that gender diversity can strengthen the role of independent directors in indexing executive compensation to CSR criteria. The findings can be useful for corporate boards and policymakers seeking to boost the adoption of CSR criteria in executive compensation contracts. They provide empirical support for the Zimmermann law (2011) and urge the policymakers to boost the appointment of female directors on boards. (shrink)

[fr] La présente étude a pour but de contribuer, par l´examen des textes du dīwān du plus ancien poète populaire mauritanien connu, Saddūm Wuld Nd̆aṛtu, à identifier le vocabulaire ancien et à en expliquer la signification. Nous interrogeons ce dīwān en tant qu´ unique témoin conservé de l´époque de l´auteur (18ème siècle) pour qu´il nous aide à identifier dans ses poèmes les mots anciens qui sont depuis longtemps tombés en désuétude et sont aujourd´hui considérés comme des archaïsmes, des termes étranges (...) ou peu familiers à la plupart des locuteurs ou à tous. L´étude comprend, d´une part une description du contexte historique dans lequel vivait le poète et, d´autre part, une brève présentation du contenu du dīwān, avant d´aborder le sujet principal, à savoir le vocabulaire ancien du ḥassāniyya contenu dans l´ouvrage. Quant aux caractéristiques communes de ce vocabulaire, il convient de noter l´abondance de termes issus du champ lexical de la guerre (batailles, armes, chevaux, etc.). (shrink)

As COVID-19 pandemic continued to propagate, millions of lives are currently at risk especially elderly, people with chronic conditions and pregnant women. Iraq is one of the countries affected by the COVID-19 pandemic. Currently, in Iraq, there is a need for a self-assessment tool to be available in hand for people with COVID-19 concerns. Such a tool would guide people, after an automated assessment, to the right decision such as seeking medical advice, self-isolate, or testing for COVID-19. This study proposes (...) an online COVID-19 self-assessment tool supported by the internet of medical things (IoMT) technology as a means to fight this pandemic and mitigate the burden on our nation’s healthcare system. Advances in IoMT technology allow us to connect all medical tools, medical databases, and devices via the internet in one collaborative network, which conveys real-time data integration and analysis. Our IoMT framework-driven COVID-19 self-assessment tool will capture signs and symptoms through multiple probing questions, storing the data to our COVID-19 patient database, then analyze the data to determine whether a person needs to be tested for COVID-19 or other actions may require to be taken. Further to this, collected data can be integrated and analyzed collaboratively for developing a national health policy and help to manage healthcare resources more efficiently. The IoMT framework-driven online COVID-19 self-assessment tool has a big potential to prevent our healthcare system from being overwhelmed using real-time data collection, COVID-19 databases, analysis, and management of people with COVID-19 concerns, plus providing proper guidance and course of action. (shrink)

Drawing on frame semantics as a framework, the current article studies metaphoric and metonymic pseudonyms. The corpus is made up of 128 pseudonyms produced by Saudis over mass and social media. The argument runs as follows: Pseudonym Bearers use metaphor and/or metonymy as an Instrument to construct a pseudonymous frame to mask their identity. Sociocultural reality, which is called the Trigger of the frame, is the motivation behind conceptualizing the self via a pseudonym. The Goal of the pseudonym is to (...) change the Trigger and Benefit psychologically from this change. To measure this change of reality, the researchers submit the pseudonyms under study to Lakoff and Turner’s Great Chain of Being Metaphor. The findings of the article point to a scaling of the Bearer down the Chain, thus re-categorizing the self as less than human. These findings will be shown to occasion possible theoretical implications for the contemporary theory of metaphor. (shrink)

The “Averroism” of Ibn Ṭumlūs (d. 620/1223) has already been attested to by both biographers and textual evidence. Conversely, a close reading of a section in his Kitāb al-Qiyās of his Mukhtaṣar fī al-mantiq (Compendium on Logic) reveals that this “Averroism” has a specific resonance. Unlike Ibn Rushd (d. 595/1198), Ibn Ṭumlūs belongs to this group of philosophers who dedicated a special section to the examination of jurisprudential inferences, titled by him “al-Qawl fī al-maqāyīs al-fiqhiyyah”, which is a part of (...) his Kitāb al-Qiyās. In this article, first, I will introduce the text of Ibn Ṭumlūs, and present its teaching by placing it in its intellectual context, namely in the light of al-Fārābī’s, al-Ghazālī’s, and Ibn Rushd’s relevant texts. Then, I provide an English translation followed by a critical edition of the Arabic text. The purpose is to highlight the value (and limitations) of Ibn Ṭumlūs’s effort, based on al-Fārābī (d. 339/950), al-Ghazālī (d. 505/1111) and Ibn Rushd, to apply Aristotelian syllogistic model to the jurisprudential inferences. (shrink)