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)

Over 100 million Americans suffer from chronic pain, which causes more disability than any other medical condition in the United States at a cost of $560–$635 billion per year. Opioid analgesics are frequently used to treat CP. However, long term use of opioids can cause brain changes such as opioid-induced hyperalgesia that, over time, increase pain sensation. Also, opioids fail to treat complex psychological factors that worsen pain-related disability, including beliefs about and emotional responses to pain. Cognitive behavioral therapy can (...) be efficacious for CP. However, CBT generally does not focus on important factors needed for long-term functional improvement, including attainment of personal goals and the psychological flexibility to choose responses to pain. Acceptance and Commitment Therapy has been recognized as an effective, non-pharmacologic treatment for a variety of CP conditions. However, little is known about the neurologic mechanisms underlying ACT. We conducted an ACT intervention in women with chronic musculoskeletal pain. Functional magnetic resonance imaging data were collected pre- and post-ACT, and changes in functional connectivity were measured using Network-Based Statistics. Behavioral outcomes were measured using validated assessments such as the Acceptance and Action Questionnaire, the Chronic Pain Acceptance Questionnaire, the Center for Epidemiologic Studies Depression Scale, and the NIH Toolbox Neuro-QoLTM scales. Results suggest that, following the 4-week ACT intervention, participants exhibited reductions in brain activation within and between key networks including self-reflection, emotion, and cognitive control. These changes in connectivity strength were correlated with changes in behavioral outcomes including decreased depression and pain interference, and increased participation in social roles. This study is one of the first to demonstrate that improved function across the DMN, SN, and FPN may drive the positive outcomes associated with ACT. This study contributes to the emerging evidence supporting the use of neurophysiological indices to characterize treatment effects of alternative and complementary mind-body therapies. (shrink)

Action Languages are formal methods of talking about actions and their effects on fluents. One recent approach in planning is to define the domains of the planning problems using action languages. The aim of this research is to find a plan for a system defined in the action language C by translating it into a causal theory and then finding an equivalent logic program. The planning problem will then be reduced to finding the answer set (stable model) of this logic (...) program. This planner will be added as an extension to the Causal Calculator (CCALC) which is a model checker for the language of the causal theories. (shrink)

Downsizing is a process whereby human relations management emerges as a critical skill in its effective management. This paperis about perceptions of employees of a small-sized Turkish firm who survived successive downsizing decisions. It was found that downsizing affected the organizational justice-related perceptions of survivors. The questionnaire used to explore organizational justice-related perceptions involved three dimensions and was developed by Saunders and Thornhill (1999). Procedural, interactional and distributive justice-related perceptions of survivors were influenced by the way management handled the process. (...) Management credibility, communication and commitment were other variables studied. The findings supported the view that downsizing not only affects the victims but also the survivors. (shrink)

Maxwell has shown in his field equations that electricity and magnetism, which are thought to be two separate phenomena, are in fact two distinct components of a single phenomenon. Maxwell not only developed these fundamental equations but used them to predict the existence of electromagnetic waves and to show that light is an electromagnetic wave. In this study, I researched on the emergence and effects of Maxwell's field equations using data from the history of physics. As a result of the (...) evaluation, I emphasized the revolutionary character of Maxwell's way of explaining the functioning of the universe and identified certain insufficient points. In conclusion, I tried to show that new explanations are inevitable in order to understand the universe and to show the role of mathematics in these explanations. (shrink)

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)

Corporate social responsibility is often framed in terms of opposing constructions of the firm. These reflect, respectively, different accounts of its obligations: either to shareholders or to stakeholders. Although these opposing constructions of corporate responsibility are diametrically opposed, they are also much more fluid and mobile in certain contexts, since they can act as discursive resources that are deployed and brought into play in the struggle over shaping what responsibility means. They are less the fixed, ideological “signposts” they might appear, (...) and more like “weathervanes” that move alongside changing rhetorical currents. To show this, we analyse the Securities and Exchange Commission consultation process, and legislation, relating to the provenance of “conflict minerals”. We identify two dialectically opposed camps, each seeking to influence final legislation and with end goals in keeping with the shareholder/stakeholder dichotomy. One camp lobbied for firms to scrutinize their entire supply chain, constructing the firm as a “global citizen” with very wide social responsibilities. The second camp lobbied for a lighter touch approach, constructing the firm as a “trader”, with much narrower social responsibilities. We analyse the complex interplay between these two opposed camps, our contribution being to show how both deploy competing conceptions of the corporation as discursive resources. (shrink)

This study aims to explore the influence of workplace bullying incidences on both targets and bystanders with respect to their perceptions of organizational justice and organizational citizenship behavior. Responses from 288 white-collar public employees revealed that one third of the participants stated themselves as being exposed to workplace bullying behavior in the last six months. As hypothesized, findings support the view that workplace bullying experience plays a significant negative role in organizational justice and citizenship behavior perceptions. Moreover, a significant negative (...) effect is also found on justice perceptions and citizenship behavior of bystanders. Subjective evaluations did not reveal a significant effect in both cases. (shrink)

Kelâm tarihi göz önüne alındığında belli parametrelere göre farklı dönemlere ayrıldığı görülmektedir. Bunlardan en çok bilinen dönemlendirmeye göre Cüveynî ile başlayan kelâmın felsefileşme evresi Gazzâlî ile ivme kazanmış ve Fahreddîn er-Râzî ile kemale ermiştir. Felsefi dönem kelâm âlimlerinden birisi de Ebü’s-Senâ el-İsfahânî’dir. Kelâmın yönteminin kusursuzlaşması ve delillerinin kesinliğinin artması noktasında kaleme aldığı eserleriyle bu alana yaptığı katkı göz ardı edilemeyecek durumdadır. Kelâmın felsefileşmesiyle beraber içerik ve yöntem olarak değişen konulardan biri olan tenzîhî sıfatlar meselesinde İsfahânî’nin felsefi yöntemi kullandığı bariz bir (...) şekilde anlaşılmaktadır. Bu bağlamda o, tenzîhî sıfatları felsefi bir ifade olan “zorunlu varlık” kavramı üzerinden ispat etmeye çalışmaktadır. Ayrıca İbn Sînâcı gelenekten de haberdar olan İsfahânî, “Allah’ın zâtının aklî lezzetlerle vasıflanabileceği” şeklindeki görüşüyle bu hususta belli ölçüde de olsa kelâmcıların bakış açısını terk edip filozofların görüşünü benimsediği görülmektedir. Bu makalede İsfahânî’nin konu hakkındaki görüşleri ve Fahreddîn er-Râzî özelinde kelâmcılara itirazları değerlendirilecektir. (shrink)

We conducted an experiment to test whether altering the saliency of information provided by experts in fictitious news stories on climate change triggered different emotions among readers. Based on appraisal theories of emotions in the psychology literature, we hypothesized that 1) news stories that presented climate change related threats as diffuse and uncertain would elicit greater levels of anxiety, while 2) stories that provided a specific target to blame would induce greater anger, and 3) those that underlined the potential of (...) technology and human efforts to solve climate change related issues would elicit greater levels of hope. We found that while all news stories concerning climate change elicited high levels of anxiety, there were statistically significant differences between the emotions expressed by participations in the expected directions. We discuss the potential implications of these findings for climate change communication and for public opinion on climate change. (shrink)

Kur’ân ve hadislerde geçen müteşâbih ifadelerin nasıl anlaşılacağına dair kelâm geleneğinde ciddi tartışmalar yaşanmış ve farklı ekollere mensup âlimler tarafından birçok eser yazılmıştır. Mâtürîdî bir âlim olan Nâsırüddîn es-Semerkandî de bu çalışmada tenkitli neşri sunulan Fethu’l-ğalak fi’t-tevhîd adlı eseri kaleme almıştır. Günümüze ulaşan Arapça elyazması Süleymaniye Kütüphanesi Fatih koleksiyonunda 3142 demirbaş numarasıyla bulunmaktadır. Bildiğimiz kadarıyla bu alanda müstakil olarak kaleme alınmış olup günümüze ulaşan tek Mâtürîdî eser olma özelliğine sahiptir. Akıl ve şeriatten hareketle yapılması gerektiğini savunduğu te’vîlin belirli ilkeler çerçevesinde (...) özellikle de luğavî anlamın dışına çıkmadan müteşâbih ifadelerin muhkemlere hamlederek yapılması gerektiğini belirtmektedir. Bu noktada çizdiği çerçevede olmayan ve uç noktalar olarak gördüğü Bâtinîlerin ve Hanbelîlerin te’vîl anlayışlarını da eleştirmektedir. Müteşâbih ifadeleri te'vîl etmeyi uygun gören Mâtürîdî-Hanefî geleneğin yaklaşımını ortaya koymasının yanında geç bir dönemde yazılan eser bu konuda ele alınan ifadelerin yorumuna dair zengin ve bilgilendirici bir içerik sunmakta ve müteşâbihlerin bütünsel anlaşılması yönünde imkân sağlamaktadır. Bu çalışma kapsamında müteşâbihe dair bir giriş, es-Semerkândî’nin hayatı ve eserin tenkitli neşri dikkatlere sunulacaktır. (shrink)

Researchers on gender and ethical decision-making have recently emphasized the differences between men's and women's ethical perceptions. This study is concerned with the perceptions of salespeople working in clothing and medical equipment sectors in Turkey. It regards the perceptions of colleagues of opposing genders in ethically questionable situations. The evaluation of salespeople's responses for 14 ethical scenarios indicates that there is no significant difference in ethical perception based on gender. Each gender predicted that their counterpart's response would be the same (...) as their own. The study also examined the effects of some demographic factors as well as the firm's sector on the salespeople's ethical perceptions and found that there are both differences and similarities in detail between genders of salespeople within ethically questionable situations. (shrink)

This study aims to explore the influence of workplace bullying incidences on both targets and bystanders with respect to their perceptions of organizational justice and organizational citizenship behavior. Responses from 288 white-collar public employees revealed that one third of the participants stated themselves as being exposed to workplace bullying behavior in the last six months. As hypothesized, findings support the view that workplace bullying experience plays a significant negative role in organizational justice and citizenship behavior perceptions. Moreover, a significant negative (...) effect is also found on justice perceptions and citizenship behavior of bystanders. Subjective evaluations did not reveal a significant effect in both cases. (shrink)

This study aims to enhance the understanding about the influence of perceived ethical work climate dimensions on employees’ trust in co-workers. The instrument used was Victor and Cullen’s (1988) questionnaire containing five empirically derived types of ethical climate (caring, law and code, rules, instrumentalism, and independence). As hypothesized, the study revealed that the instrumental ethical climate dimension was negatively related, and independent climate was positively related to co-worker trust. Thus, two ethical climate dimensions (independent and instrumental) account for the 22.7 (...) percent variation taking place in co-worker trust while the remaining climate types had no significant impact. The findings may be of help particularly to human resource staff in developing policies to better off relations among employees acknowledging differing potential of ethical climate types. (shrink)

It is a reality experienced by almost everyone that digitalization completely encompasses life with its positive and negative aspects. This makes it necessary to examine digitalization in the field of religion, especially in religious education and religious services. Thus, in this paper, it is aimed to examine the idea of transferring religious services to digital platforms and what can be done in this regard through the example of Germany. Germany is a country that follows the developments in the field of (...) digitalization closely, and carries out important studies in this direction. In this study, in which the qualitative research method was adopted, the document review method was preferred and the German Protestant Church was chosen as the sample. Official website of the Church and the links on the website were taken as documents which were analyzed with descriptive analysis. As a result of the study, it has been determined that the Protestant Church of Germany uses many tools of new media in its digital religious services. These tools were classified and examined under eight headings: Web sites, social media platforms, digital communication platforms, YouTube channels, smartphone applications, podcasts, audiobooks and virtual trips. The Church offers 12 types of religious services on these platforms, and the two most intense services are in the categories of “Prayer services” and “Bible readings/sections from the Bible”. Although the two most intensive services offered by the Church are within the scope of traditional religious services, its services appeal to many segments of the society with wide variety of topics in different program formats such as culture, art and music, chat/conversation, social/cultural/actual contents. One of the most striking aspects of the Church’s digital religious services is the effort to gain especially the younger generation through digital areas they socialize with. In addition, the effort to support people psychologically and spiritually with prayer services and the holy text is another notable aspect. At the end of the study, it is made an overall evaluation of the services of the Presidency of Religious Affairs and gave general suggestions to improve the services. (shrink)

The comorbidity of chronic pain and opioid addiction is a serious problem that has been growing with the practice of prescribing opioids for chronic pain. Neuroimaging research has shown that chronic pain and opioid dependence both affect brain structure and function, but this is the first study to evaluate the neurophysiological alterations in patients with comorbid chronic pain and addiction. Eighteen participants with chronic low back pain and opioid addiction were compared with eighteen age- and sex-matched healthy individuals in a (...) pain-induction fMRI task. Unified structural equation modeling (SEM) with Lagrange multiplier (LM) testing yielded a network model of pain processing for patient and control groups based on 19 a priori defined regions. Tests of differences between groups on specific regression parameters were determined on a path-by-path basis using z-tests corrected for the number of comparisons. Patients with the chronic pain and addiction comorbidity had increased connection strengths; many of these connections were interhemispheric and spanned regions involved in sensory, affective, and cognitive processes. The affected regions included those that are commonly altered in chronic pain or addiction alone, indicating that this comorbidity manifests with neurological symptoms of both disorders. Understanding the neural mechanisms involved in the comorbidity is crucial to finding a comprehensive treatment, rather than treating the symptoms individually. (shrink)

In many countries of the world, courses on religious teaching start from preschool and continue from first grade until the last grade. Regarding the scope and models of these courses there are different applications in various countries. As for our country, the Religion Culture and Moral Knowledge course is compulsory with the 24th article of the 1982 Constitution. Although, in the relevant paragraph of the constitution, the expression of “Religious culture and moral education is among the compulsory courses taught in (...) primary and secondary education institutions” is wide enough to cover both primary and secondary education, this course is taught from the 4th grade of primary school in practice. In the 19th National Education Council held in 2014, a recommendation was made for teaching the Religion Culture and Moral Knowledge course at the 1st, 2nd and 3th grades of primary school. However, there is no experience and educational background related to religious education at these classes. It is obvious that primarily academic studies that will form the basis of this field are needed. Based on this idea, this study aimed to examine a religion course given at the 1st and 2nd grades of primary school through a sample textbook. Accordingly, Mein Islambuch 1/2 textbook prepared for Muslim children in Germany was analyzed by document analysis in terms of its content features. Analysis themes determined in this direction were as follows: “Individual and Social Focused Issues”, “Belief in Allah-Creation Issues”, “Faith-Worship Issues”, “Prophets-Qur’ān Issues” and “Religions-Holidays”. The main question of the research was: “What are the content features of a religious textbook for Muslim students written at primary school levels?” With the results revealed by this research, it is expected to shed light on the studies to be carried out for a course likely to take place at these grade levels in our country. Basic findings of the study, obtained within the scope of the five analysis themes, are as follows: Within the scope of individual and social focused issues, emphasis was identified that Muslim students living in a multicultural society should recognize and introduce their own identity while trying to recognize their interlocutors. It is also emphasized in the book that although there are disagreements with siblings and friends from time to time, they should discover each other’s common aspects. In addition, it was also seen that an ideal Muslim family life is depicted as family elders are valued, parents and children share domestic responsibilities, the family spends time together effectively, and the children can perform some works independently. In the context of belief in Allah-creation issues, the names and attributes of Allah are given and illustrated by various visuals, verses and poems supporting the subject that Allah created the whole universe and possesses infinite power and might. It is also stated in the book that it is impossible to see God by eye but based on what He created His power can be seen and felt. It was determined that this content is presented in a level and scope in which seven-toeight-year-old children can recognize and discover the universe with their own experience, in accordance with their age, experience and level of development. (shrink)