The novel coronavirus disease is impactful on all aspects of individuals’ lives, particularly mental health due to the fear and spirituality associated with the pandemic. Thus, purpose of this study was to identify the relationship among fear, spirituality, and mental health on COVID-19 among adults in Malaysia. This study also examines spirituality as a mediator in relationship between fear and mental health. The study involved around 280 adults in Malaysia. This research is a quantitative study. Data analysis method has been (...) used for data analysis. Based on descriptive analysis, mental health questionnaire indicated that 60.0% of them are at a poor level of mental health whereas 57.5% of respondents showed a moderate level of COVID-19 fear, and 60.4% of respondents owned moderate level of spiritual well-being. The results also demonstrated that respondents that have a high level of fear would have a high level of mental health; interestingly, those with a high level of spirituality will have a lower level of mental health. Findings indicated that spirituality significantly mediated the relationship between fear and mental health. This research will help to demonstrate how important spirituality values to control mental health to be more positive among adults in Malaysia. The main contributions of this study are to help come out with new intervention method for those who are mentally ill and need help. (shrink)

Studies have reported high rates of childhood maltreatment among individuals with drug addiction problems; however, investigation about the potentially protective factors to mitigate the effects of maltreatment experiences on motivation to engage in addiction treatment has received less attention. This study aims at exploring the mediating effects of forgiveness and self-efficacy on the association between childhood maltreatment and treatment motivation among drug addicts. A total of 360 male drug addicts were recruited from three mandatory inpatient rehabilitation centers in Malaysia. Participants (...) completed a package of self-report questionnaires including measures of childhood maltreatment experiences, forgiveness, self-efficacy, and motivation for treatment. The analysis conducted using the structural equation model revealed that childhood maltreatment significantly predicted lower treatment motivation, while forgiveness and self-efficacy played a fully mediating role regarding the effect of childhood maltreatment on treatment motivation. In conclusion, these findings suggest that combining the element of forgiveness and self-efficacy in treatment programs appears to benefit the drug addicts with childhood maltreatment history. (shrink)

As one of the main competencies, professionalism is to be taught and evaluated during the residency period. The aim of this research is to investigate the professionalism perception among medical residents of Tabriz University of Medical Sciences. This cross-sectional study was conducted in 2017 using Persian Professionalism Questionnaire American Board of Internal Medicine. Probability proportional to size sampling was used to recruit the participants. Data analysis was done using SPSS24 through descriptive and analytical statistics. The mean age of residents was (...) 33.28. About 46% of residents were not familiar with professionalism. Mean of perceived professionalism score by the residents was to be 6.85 ± 1.52. Honor/Integrity dimension with a score of 7.53 ± 2.1 had the highest mean, while professional excellence with a score of 6.2 ± 1.43 had the lowest mean. No statistically significant relationship was observed between residents’ demographic characteristics and perceived professionalism. Medical residents’ professionalism perception was not at an acceptable level. It is necessary to spread the concept of professionalism in the form of formal and informal training programs to promote residents’ professional behaviors. Moreover, it was experienced that peer to peer observation could be used to assess professionalism in the working environment. (shrink)

A gossip protocolGossip protocol is a procedure for sharing secrets in a network. The basic action in a gossip protocolGossip protocol is a telephone call wherein the caller and the callee exchange all the secrets they know. An agent who knows all secrets is an expert. The usual termination condition is that all agents are experts. Instead, we explore some protocols wherein the termination condition is that all agents know that all agents are experts. We call such agents super experts. (...) Additionally, we model that agents who already know that all agents are experts, do not make and do not answer calls. We also model that such protocols are common knowledgeCommon knowledge among the agents. We investigate conditions under which such gossip protocolsGossip protocol terminate, both in the synchronous case, where there is a global clock, and in the asynchronous case, where there is not. We show that a protocol with missed calls can terminate faster than the same protocol without missed calls. (shrink)

Developing countries need to reform legislation to ensure the global supply firms in ready-made garment industry is adequately addressing obligations of social responsibility. Literature typically focuses on strategies for raising responsible standards in global buying firms within the RMG industry, but fails to focus on implementing strategies for suppliers in developing countries. This article addresses this gap by specifically focusing on the RMG industry in Bangladesh, the home of the third largest RMG supplier in the world. It concentrates on analysing (...) how and to what extent the law can assist in developing social responsibility performance of the RMG manufacturing firms in developing countries. It ultimately concludes that a new governance approach in laws can effectively increase the social responsibility practice standards of an industry where global buying firms are profit-driven and governmental agencies are either inadequate or corrupt. (shrink)

COVID‐19 caused an imbalance between medical resources and the number of patients in Türkiye like in many countries. There was not pandemic‐triage system, and this situation led to decision making based on experience, intuition, and judgment of allocation of scarce resources. The research explains the guiding criteria that healthcare professionals used to prioritize the distribution of scarce medical resources during the COVID‐19 pandemic. The criteria preferred by 928 healthcare professionals were evaluated when preventive measures for COVID‐19 were reduced and so (...) the number of cases increased rapidly. The results indicate that Turkish healthcare professionals largely support the utilitarian approach, which focuses on medical benefit in pandemic. The main problem was that some criteria not approved in COVID‐19 triage guidelines were considered important by healthcare professionals. These criteria, which cause discrimination by preventing the provision of fair and equal medical care to patients, are a prominent issue in the study. (shrink)

Generalizing and unifying the known theorems for difference and differential fields, it is shown that for every finite free algebra scheme.

Background The existence of a valid instrument to evaluate the attitude of mothers towards compliance with medical ethics during childbirth can lead to appropriate interventions to create a positive attitude. The purpose of this study is to determine the construct validity of the MEAVDQ (Medical Ethics Attitude in Vaginal Delivery Questionnaire). Methods The study was carried out with 350 women. The main research instrument was MEAVDQ. This 59-item questionnaire comprises three parts A, B, J. Part A is concerned with the (...) first principles. Part B deals with the second and third principles and part J addresses the fourth principle of medical ethics. Structural Equations Modeling (SEM) was used to determine the construct validity of MEAVDQ. Results The results of SEM revealed that there was a positive correlation between structures A and B. The relationship between structures B and J was also positive and significant. On the other hand, there was a direct and indirect relationship between structures A and J. One-unit increase in structure A led to 0.16 (95% CI: 0.01, 0.33) direct increase in structure J. Also, one-unit increase score increases in structure A caused 0.39 indirect rise (95% CI: 0.26, 0.53) in structure J with the mediating role of the structure B. Conclusions It can be suggested to midwifery policy maker and midwives that respect for the first principle of medical ethics and autonomy is the most important principle of medical ethics in childbirth. By respecting the autonomy of mothers, a positive birth experience can be created for them. (shrink)

This study compares Avicenna's and Thomas Aquinas' conceptions of God, theological language, the nature of creative action and the beginning of the universe.

This intriguing work offers a new perspective on Islamic Peripatetic philosophy, critiquing modern receptions of such thought and highlighting the contribution it can make to contemporary Western philosophy. Mohammad Azadpur focuses on the thought of Alfarabi and Avicenna, who, like ancient Greek philosophers and some of their successors, viewed philosophy as a series of spiritual exercises. However, Muslim Peripatetics differed from their Greek counterparts in assigning importance to prophecy. The Islamic philosophical account of the cultivation of the soul to (...) the point of prophecy unfolds new vistas of intellectual and imaginative experience and accords the philosopher an exceptional dignity and freedom. With reference to both Islamic and Western philosophers, Azadpur discusses how Islamic Peripatetic thought can provide an antidote to some of modernity’s philosophical problems. A discussion of the development of later Islamic Peripatetic thought is also included. (shrink)

Although managers spend over twenty percent of their time in conflict management, organization theorists have provided very few guidelines to help them do their job ethically. This paper attempts to provide some guidelines so that organizational members can use the styles of handling interpersonal conflict, such as integrating, obliging, dominating, avoiding, and compromising, with their superiors, subordinates, and peers ethically and effectively. It has been argued in this paper that, in general, each style of handling interpersonal conflict is appropriate if (...) it is used to attain organization''s proper end. (shrink)

Divided into five parts, the book provides general background information on Biruni's time, his world, and his life. It includes the full names of the 183 books written by Biruni. The titles of these books are given in Arabic, Persian, transliteration of the Arabic title, and English, and they are all annotated and if available the number of folios is given for each one. A list of available references in English on Biruni, including articles, bibliographies, books, internet sites, a dissertation, (...) and even a film. A list of Persian reference sources is also included. (shrink)

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

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

The convergence of corporate social responsibility (CSR) and corporate governance (CG) has changed the corporate accountability mechanism. This has developed a socially responsible ‘corporate self-regulation’, a synthesis of governance and responsibility in the companies of strong economies. However, unlike in the strong economies, this convergence has not been visible in the companies of weak economies, where the civil society groups are unorganised, regulatory agencies are either ineffective or corrupt and the media and non-governmental organisations do not mirror the corporate conscience. (...) Using the case of Bangladesh, this article investigates the convergence between CSR and CG in the self-regulation of companies in a less vigilant environment. (shrink)

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

The semantic of the terms “sustainable development” and “corporate social responsibility” have changed over time to a point where these concepts have become two interrelated processes for ensuring the far‐reaching development of society. Their convergence has given dimension to the environmental and corporate regulation mechanisms in strong economies. This article deals with the question of how the ethos of this convergence could be incorporated into the self‐regulation of businesses in weak economies where nonlegal drivers are either inadequate or inefficient. It (...) proposes that the policies for this incorporation should be based on the precepts of meta‐regulation that have the potential to hold force majeure, economic incentives, and assistance‐related strategies to reach an objective from the perspective of weak economies. (shrink)

Singapore's long-serving People's Action Party government suffered from a major electoral setback in the 2011 general election and subsequent by-elections. The high-growth population policy, underpinned by the influx of migrants and foreign workers, has strongly fuelled the groundswell of public discontent and is commonly perceived to have contributed to widening income disparities, wage stagnation, and cost of living pressures. This article attempts to make sense of the PAP leadership's dogged commitment to the high-growth population policy despite the electoral backlashes and (...) policy criticisms by prominent public intellectuals and others closely connected to the PAP establishment. It considers Singapore's high-growth population policy and widening income disparity within the context of the authoritarian developmental state's shift away from the social compact. The article also examines the impact of widening income inequality and other policy lapses on the legitimacy of the PAP government as the clamor for a renewed social compact based on gathers momentum in the repoliticized polity. (shrink)

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

The intuition that we can think about non-existent objects seems to be in tension with philosophical concerns about the relationality of intentionality. Tim Crane’s psychologism removes this tension by proposing a psychologistic account of intentionality according to which intentionality is a purely non-relational notion. I argue that his account has counterintuitive consequences regarding our thoughts about existing objects, and as such is insufficiently plausible to convince us to reject the relationality of intentionality.

This study provides evidence regarding the level of ethical cognition of business students at the entry to college as compared to a national norm. It also provides comparative evidence on the effects of group versus individual ethical cognition upon completion of a business ethics course. The Principled Score (P-score) from the Defining Issues Test (DIT) was used to measure the ethical cognition of a total sample of 301 business students (273 entering students plus 28 students in a business ethics course). (...) The results indicate that (1) business students are not significantly different from the national norms at entry to college and (2) group reasoning helps male students improve their P-scores significantly in the business ethics course at a loss of P-score (albeit not statistically significant) for female students. (shrink)

Using intelligent software agents in the world of e-commerce may give rise to many difficulties especially with regard to the validity of agent-based contracts and the attribution of liability for the actions of such agents. This paper thus critically examines the main approaches that have been advanced to deal with software agents, and proposes the gradual approach as a way of overcoming the difficulties of such agents by adopting different standards of responsibility depending whether the action is done autonomously by (...) an unattended software, or whether it is done automatically by an attended software. Throughout this paper, it is argued that the introduction of “one size” regulation without sufficient consideration of the nature of software agents or the environments in which they communicate might lead to a divorce between the legal theory and technological practice. It is also concluded that it is incorrect to deal with software agents as if they were either legal persons or nothing without in any way accounting for the fact that there are various kinds of such agents endowed with different levels of autonomy, mobility, intelligence, and sophistication. However, this paper is not intended to provide the final answer to all problematic questions posed by the emergence of intelligent software agents, but is designed to provide some kind of temporary relief until such agents reach a more reliable and autonomous level whereby law begins to regard them, rather than their users, as the source of the relevant action. (shrink)

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

We show that if [Formula: see text] then any nontrivial [Formula: see text]-closed forcing notion of size [Formula: see text] is forcing equivalent to [Formula: see text] the Cohen forcing for adding a new Cohen subset of [Formula: see text] We also produce, relative to the existence of suitable large cardinals, a model of [Formula: see text] in which [Formula: see text] and all [Formula: see text]-closed forcing notion of size [Formula: see text] collapse [Formula: see text] and hence are (...) forcing equivalent to [Formula: see text] These results answer a question of Scott Williams from 1978. We also extend a result of Todorcevic and Foreman–Magidor–Shelah by showing that it is consistent that every partial order which adds a new subset of [Formula: see text] collapses [Formula: see text] or [Formula: see text]. (shrink)

This article aims to draw a theoretical framework to discuss the role of religion in utopia's appeal to transcendence in Turkish literature. This aim entails interrogating the intricate relation between utopia and religion in order to demonstrate how religious discourse functions as a transcendent organizing principle in Turkish utopian vision. The employment of religious discourse in utopia often generates problematic moments in which utopia attains a transcendent position and comes closest to its sibling term, dystopia. This article seeks to identify (...) and describe this position of transcendence in Turkish utopia by resorting to Deleuzian distinction between the two types of utopia: “utopia of transcendence,” oriented toward authoritarianism, and “utopia of immanence,” oriented toward revolution. In so doing, it will engage with three early works from the Second Constitutional Period, Ruşeni Barkın's Müslümanların Gaye-i Hayâliyesi, İsmail Gaspıralı's Darürrahat Müslümanları, and Molla Davudzade's Rüyada Terakki ve Medeniyet-i İslamiyeyi Rü‘yet. (shrink)

Assuming the existence of a proper class of supercompact cardinals, we force a generic extension in which, for every regular cardinal [Formula: see text], there are [Formula: see text]-Aronszajn trees, and all such trees are special.

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

Objective To compare assessments of the decision-making competencies of psychiatric inpatients as provided by physicians, nurses, relatives and an assessment tool.Methods This study was carried out at the psychiatry clinic of Kocaeli University Hospital from June 2007 to February 2008. The decision-making competence of the 83 patients who participated in the study was assessed by physicians, nurses, relatives and MacCAT-T.Results Of the 83 patients, the relatives of 73.8% of them, including the parents of 47.7%, were interviewed during the study. A (...) moderately good consistency between the competency assessments of the nurses versus those of the physicians, but a poor consistency between the assessments of the physicians and nurses versus those of the patients’ relatives, was determined. The differences in the competency assessment obtained with the MacCAT-T versus the evaluations of the physicians, nurses and patients’ relatives were statistically significant.Conclusions Our findings demonstrate those physicians, nurses and the patients’ relatives have difficulty in identifying patients lacking decision-making competence. Therefore, an objective competence assessment tool should be used along with the assessments of physicians and nurses, both of whom can provide clinical data, as well as those of relatives, who can offer insights into the patient's moral values and expectations. (shrink)

In Crime and Punishment in Islamic Law: A Fresh Interpretation, Mohammad Kamali considers problems associated with and proposals for reform of the hudud punishments prescribed by Islamic criminal law, and other topics related to crime and punishment in Shariah.

Sport is viewed as a multidimensional phenomenon. Most countries,including Muslim nations, invest heavily in sports to ensure the participationof their citizens both for recreational and competitive purposes. Indeed, theinvolvement of Muslim countries in significant multi-sport events such as theCommonwealth, the Asian, and the Olympic Games are inevitable. Therefore,a proper projection should be given to Muslim athletes as their participationreflects the identity and culture of Muslim civilizations. To date, the issue ofMuslim athlete’s involvement in sports from the notion of Islamization hasyet (...) to be elucidated by any scholar. This paper aims to scrutinize the sportssociology as an academic discipline in the Muslim majority society context.It also views the philosophy of sports participation and the dilemma facedby Muslims in sports under the light of al- Qur’ān, and Hadith. In obtainingrelevant information for this paper, we employed qualitative content analysisfrom various literature. In conclusion, this discourse of sport, Islam, and society has potentially triggered the new social movement that accommodated the needs of the Muslim community towards sports participation and physical activity. (shrink)

We present an axiomatization for Basic Propositional Calculus BPC and give a completeness theorem for the class of transitive Kripke structures. We present several refinements, including a completeness theorem for irreflexive trees. The class of intermediate logics includes two maximal nodes, one being Classical Propositional Calculus CPC, the other being E1, a theory axiomatized by T → ⊥. The intersection CPC ∩ E1 is axiomatizable by the Principle of the Excluded Middle A V ∨ ⌝A. If B is a formula (...) such that → B is not derivable, then the lattice of formulas built from one propositional variable p using only the binary connectives, is isomorphically preserved if B is substituted for p. A formula → B is derivable exactly when B is provably equivalent to a formula of the form → A) →. (shrink)

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

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

In lieu of an abstract, here is a brief excerpt of the content:Books ReceivedAquinas on Being. By Anthony Kenny. Oxford: Clarendon Press, 2002. Pp. x + 212. Price not given.Before and after Avicenna: Proceedings of the First Conference of the Avicenna Study Group. Edited by David C. Reisman, with the assistance of Ahmed H. al Rahim. Leiden: Brill, 2003. Pp. xix + 302. Price not given.Beside Still Waters: Jews, Christians, and the Way of the Buddha. Edited by Harold Kasimow, (...) John P. Keenan, and Linda Klepinger Keenan. Boston: Wisdom Publications, 2003. Pp. 284. Paper $14.95.The Buddhist Unconscious: The ālaya-vijñāna in the Context of Indian Buddhist Thought. By William S. Waldron. London and New York: RoutledgeCurzon, 2003. Pp. xvi + 269. Price not given.Comparative Political Philosophy: Studies under the Upas Tree. Edited by Anthony J. Parel and Ronald C. Keith. Lanham, Maryland: Lexington Books, 2003. Pp. xxxviii + 260. Paper $26.95.The Confucian Quest for Order: The Origin and Formation of the Political Thought of Xun Zi. By Masayuki Sato. Leiden: Brill, 2003. Pp. xviii + 500. Price not given.Gathering the Meanings: The Compendium of Categories: The Arthaviniścaya Sūtra and Its Commentary Nibandhana. Translated from the Sanskrit by N. H. Samtani. Berkeley: Dharma Publishing, 2002. Pp. xxxiv + 390. Price not given.I Have Arrived, I Am Home: Celebrating Twenty Years of Plum Village Life. By Thich Nhat Hanh. Berkeley: Parallax Press, 2003. Pp. 253. Paper $25.00.Identity and the Moral Life. By Mrinal Miri. New Delhi: Oxford University Press, 2003. Pp. xvii + 132. Hardcover Rs 645.00.Indian Philosophers and Postmodern Thinkers: Dialogues on the Margins of Culture. By Carl Olson. New Delhi: Oxford University Press, 2002. Pp. xv + 331. Hardcover Rs 950.00.Islamic Humanism. By Lenn E. Goodman. New York: Oxford University Press, 2003. Pp. xiii + 273. Price not given.Letting Go: The Story of Zen Master Tōsui. Translated by Peter Haskel. Honolulu: University of Hawai'i Press, 2001. Pp. xv + 167. Hardcover $45.00. Paper $16.95.A Life Journey to the East: Sinological Studies in Memory of Giuliano Bertuccioli (1923-2001). Edited by Antonino Forte and Federico Masini. Kyoto: Scuola Italiana di Studi sull'Asia Orientale, 2002. Pp. xxxv + 280. Price not given.The Measure of Things: Humanism, Humility and Mystery. By David E. Cooper. Oxford: Clarendon Press, 2002. Pp. ix + 372. Price not given. [End Page 277]Mencius, Hume and the Foundations of Ethics. By Xiusheng Liu. Aldershot, Hampshire: Ashgate Publishing Limited, 2003. Pp. vii + 204. Price not given.Monks and Monarchs, Kinship and Kingship: Tanqian in Sui Buddhism and Politics. By Chen Jinhua. Kyoto: Scuola Italiana di Studi sull'Asia Orientale, 2002. Pp. xiii + 310. Price not given.Music in the Sky: The Life, Art, and Teachings of the 17th Gyalwa Karmapa Ogyen Trinley Dorje. By Michele Martin. Ithaca: Snow Lion Publications, 2003. Pp. 351. Paper $18.95, U.K. £12.95.New Confucianism: A Critical Examination. Edited by John Makeham. New York: Palgrave Macmillan, 2003. Pp. 262. Hardcover $55.00.On the Boundaries of Theological Tolerance in Islam: Abū Hāmid Al-Ghāzalī's Faysal al-Tafriqa Bayna al-Islām wa al-Zandaqa. By Sherman A. Jackson. Oxford: Oxford University Press, 2002. Pp. xiv + 156. Hardcover Rs 295.00.Pandita Ramabai's American Encounter: The Peoples of the United States (1889). By Pandita Ramabai and translated and edited by Meera Kosambi. Bloomington: Indiana University Press, 2003. Pp. xi + 284. Hardcover $59.95. Paper $29.95.Parmenides of Elea: A Verse Translation with Interpretative Essays and Commentary to the Text. By Martin J. Henn. Westport, Connecticut: Praeger, 2003. Pp. 147. Hardcover $59.95.Philosophes taoïstes, tome II: Huainan Zi, texte traduit, présenté et annoté sous la direction de Charles le Blanc et de Rémi Mathieu. Paris: Éditions Gallimard, 2003. Pp. lxxxiii + 1182. Hardcover €56,90.The Philosophy and Ethics of the Vīraśaiva Community. By Dan A. Chekki. Lewiston, New York: The Edwin Mellen Press, 2003. Pp. xxv + 287. Hardcover $119.95.Poems of Hanshan. Translated by Peter Hobson with introduction by T. H. Barrett. Walnut Creek, California: AltaMira Press, 2003. Pp. viii + 151. Hardcover $65.00. Paper $19.95.Psychoanalysis and Buddhism: An Unfolding Dialogue. Edited by Jeremy D. Safran. Boston... (shrink)

Recent business headlines, particularly those related to the collapsed energy-trading giant, Enron and its auditor, Arthur Andersen raise concerns about accountants' ethical reasoning. We propose, and provide evidence from 90 new auditors from Big-Five accounting firms, that a selection-socialization effect exists in the accounting profession that results in hiring accountants with disproportionately higher levels of the Sensing/thinking (ST) cognitive style. This finding is important and relevant because we also find that the ST cognitive style is associated with relatively low levels (...) of ethical reasoning, regardless of gender. This finding implies a need for emphasis on the ethical training of accountants. The results also suggest that accounting firms should consider recruiting accountants with cognitive styles associated with relatively higher levels of ethical reasoning. (shrink)

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