The aim of this study is to investigate the effects of personal values on auditor’s ethical decision-making in two countries, namely, Pakistan and Turkey. This study is the first that empirically addresses the role of values in the ethical decision-making processes of Pakistani and Turkish Professional auditors. This study surveys a random sample of these countries' professional certified auditors to assess their value preferences and reactions to an ethical dilemma. This study measures practicing auditors' value preferences by using the Rokeach (...) value survey (RVS), and a case study is used to measure the reactions to an ethical dilemma involving client pressure for aggressive financial reporting. This study did not find statistically significant difference between the mean values of moral intensity in these two countries. On the other hand, we found statistically significant differences between the terminal and instrumental values of the auditors in the countries studied. This study suggests that perceptions of moral intensity influenced both ethical judgments and behavioral intensions. (shrink)

The aim of this study is to investigate the effects of personal values on auditor's ethical decisionmaking in two countries, namely, Pakistan and Turkey. This study is the first that empirically addresses the role of values in the ethical decision-making processes of Pakistani and Turkish Professional auditors. This study surveys a random sample of these countries' professional certified auditors to assess their value preferences and reactions to an ethical dilemma. This study measures practicing auditors' value preferences by using the Rokeach (...) value survey, and a case study is used to measure the reactions to an ethical dilemma involving client pressure for aggressive financial reporting. This study did not find statistically significant difference between the mean values of moral intensity in these two countries. On the other hand, we found statistically significant differences between the terminal and instrumental values of the auditors in the countries studied. This study suggests that perceptions of moral intensity influenced both ethical judgments and behavioral intensions. (shrink)

_Is psychoanalysis possible in the Islamic Republic of Iran?_ This is the question that Gohar Homayounpour poses to herself, and to us, at the beginning of this memoir of displacement, nostalgia, love, and pain. Twenty years after leaving her country, Homayounpour, an Iranian, Western-trained psychoanalyst, returns to Tehran to establish a psychoanalytic practice. When an American colleague exclaims, "I do not think that Iranians can free-associate!" Homayounpour responds that in her opinion Iranians do nothing but. Iranian culture, she says, (...) revolves around stories. Why wouldn't Freud's methods work, given Iranians' need to talk? Thus begins a fascinating narrative of interlocking stories that resembles--more than a little--a psychoanalytic session. Homayounpour recounts the pleasure and pain of returning to her motherland, her passion for the work of Milan Kundera, her complex relationship with Kundera's Iranian translator, and her own and other Iranians' anxieties of influence and disobedience. Woven throughout the narrative are glimpses of her sometimes frustrating, always candid, sessions with patients. Ms. N, a famous artist, dreams of abandonment and sits in the analyst's chair rather than on the analysand's couch; a young chador-clad woman expresses shame because she has lost her virginity; an eloquently suicidal young man cannot kill himself. As a psychoanalyst, Homayounpour knows that behind every story told is another story that remains untold. _Doing Psychoanalysis in Tehran_ connects the stories, spoken and unspoken, that ordinary Iranians tell about their lives before their hour is up. (shrink)

This edition of David the Invincible’s Commentary on Porphyry's Isagoge prepared by Gohar Muradyan contains the Greek original and the Armenian version of this logical treatise with a study of textological issues and translation technique.

This article discusses the level of preservation of religious beliefs in modern Armenian society. The Church is carrying out targeted activities to increase its ranks, which it could not do during the Soviet era. The Armenians have always maintained their faith without the mediation of the church. This article examines the role of the Armenian Apostolic Church in the formation of moral and spiritual values in our society between two generations. The government used to take care of all social groups (...) and created conditions enabling Armenian society to function within its country, to develop their culture and values, and to refrain from other ideas and values. (shrink)

During the outbreak of an epidemic, it becomes significantly essential to monitor the effects of containment measures and forecast the outbreak, including the epidemic peak. Many countries have either implemented strict lockdown to counter the spread of coronavirus disease or taken necessary preventive measures across the world to reduce the outbreak of this epidemic war. Several epidemic models have been presented across the world to examine the effects of public health-related strategies on mitigating the spread of current infectious disease, yet (...) no reputable model has been presented for Pakistan as well as other South-Asian developing countries as per the authors’ knowledge. In this research, an actual coronavirus prediction in Pakistan is presented, which may guide the decision-makers as to how this pandemic has spread across the country and how it can be controlled. Furthermore, in the absence of targeted medicines, the analysis helps to develop a precise plan for the eradication of the outbreak by adopting the calculated steps at the right time. The mathematical phenomenological models have been adopted in this study to predict, project, and simulate the overall affected cases reflected due to the recent outbreak in Pakistan. These models predict the expected growth, and the estimated results are almost well matched with the real cases. Through the calibration of parameters and analyzing the current situation, forecast for the appearance of new cases in Pakistan is reported till the end of this year. The constant level of number of patients and time to reach specific levels are also reported through the simulations. The drastic conditions are also discussed which may occur if all the preventive restraints are removed. This research quantitatively describes the significant characteristics of the spread of corona cases. It acknowledges and provides an understanding of a short-term and long-term transmission of coronavirus outbreak in the country as three evolutionary phases. Therefore, this research provides a pathway to cope with the emerging threat of a severe outbreak in developing and nondeveloping countries. (shrink)

Ethnic violence in Gujarat in 2002 killed at least a thousand Muslims. Compiling data from the Times of India, we investigate variation across 216 towns and rural areas. Analysis reveals the political logic of violence. Killing was less likely where the Hindu nationalist Bharatiya Janata Party was weakest, but was even less likely where the BJP was strong; it was most likely where the party faced the greatest electoral competition. Underemployment and Muslim in-migration also increased violence. The political logic is (...) confirmed by analysis of the subsequent election: the BJP’s vote increased most in districts with the worst violence. Police chiefs in districts where violence was severe were more likely to be promoted. (shrink)

The purpose of this study is to understand how leader humility effectively stimulates follower creativity in the workplace during the coronavirus disease 2019 scenario. Relying on social cognitive and social information processing theories, this study investigates how leader humility cultivates follower self-efficacy and follower creativity. Furthermore, it explores an intervening mechanism of follower self-efficacy and examines a moderating role of leader proactive personality. The hypothesized model is empirically tested by collecting the data from 405 employees and 87 managers working in (...) the banking sector of Pakistan. The results indicate that leader humility is positively related to follower self-efficacy and follower creativity, which improve the organization’s innovation climate and an environment for social sustainability. Follower self-efficacy is also significantly related to follower creativity. The mediation analysis shows that follower self-efficacy mediates the relationship between leader humility and follower creativity. Additionally, leader proactive personality moderates the relation between follower self-efficacy and follower creativity. This study highlights the importance of leader humility for creativity and extends the literature by explaining the role of self-efficacy. Furthermore, the findings may assist the policymakers in how a humble leader heightens employee creativity and social sustainability in COVID-19. (shrink)

The present investigation aims to propose a numerical model for assessing the complex damaging response of glass fiber-reinforced polymer- reinforced concrete columns having hybrid fibers and confined with GFRP spirals under concentric and eccentric compression. Fiber-reinforced concrete consists of polyvinyl alcohol fibers and polypropylene fibers. A total of six GFHF circular columns were constructed having a circular cross section of 250 mm and a height of 1200 mm. A commercial package ABAQUS was used for the finite element analysis of the (...) GFHF columns by using a modified concrete damage plastic model for hybrid fiber-reinforced concrete. The damaging response of GFRP bars was defined using a linear elastic model. The results depicted that the failure of GFHF columns occurred either in the upper or in the lower half portion with the rupture of GFRP longitudinal bars and GFRP spirals. The decrease in the pitch of GFRP spirals led to an improvement in the axial strength of GFHF columns. The eccentric loading caused a significant reduction in the AS of columns. The comparative study solidly substantiates the validity and applicability of the newly developed FEA models for capturing the AS of GFHF columns by considering the axial involvement of longitudinal GFRP bars and the confinement effect of transverse GFRP spirals. So, the suggested numerical model having a complex system of equations for HFRC can be used for the accurate analysis of HFRC members. (shrink)

Healthcare workers in Pakistan are still fighting at the frontline to control the spread of severe acute respiratory syndrome coronavirus-2 and have been identified as the earliest beneficiaries for COVID-19 vaccination by the health authorities of the country. Besides, the high vaccination rates of frontline healthcare workers are essential to overcome the ongoing pandemic and reduce the vaccines hesitancy among the general population. The current research employed the theory of planned behavior to investigate the COVID-19 vaccination behavior among FHWs in (...) Pakistan as well as the predictors of such behavior. Following the epidemic control and prevention policies, a sample of 680 FHWs were accessed to fill in the questionnaire evaluating the components of the TPB. Moreover, the potential role of anticipated regret and perceived susceptibility on COVID-19 vaccination behavior was also assessed. The partial least square structural equation modeling results revealed that the TPB components, as well as the AR, have positive associations with the COVID-19 vaccination behavior. The results further confirmed that PS positively affects the anticipated regret, attitude, and subjective norm to vaccinate against SARS-CoV-2. The perceived susceptibility also has a positive association with COVID-19 vaccination behavior through the mediation of anticipated regret, ATT, and SN. Our findings highlighted the importance of COVID-19 vaccination among healthcare workers, which can be applied to reduce vaccine hesitancy among the general public. (shrink)