This paper explores the practices of auditors in a non-Western cultural environment. Drawing on Alasdair MacIntyre’s virtue ethics framework and narrative interviews with twenty Tunisian auditors, we investigate how auditors reconcile their duty to independence with the expectations of a kinship economy. Additionally, we explore how institutions—such as professional oversight bodies—play into this reconciliation. We find that, although auditors may pursue a telos at odds with international auditing standards, the purpose that these auditors serve is congruent with their moral tradition. (...) That is, rather than positioning themselves as objective arbiters of financial reporting, these auditors position themselves as guardians of their auditees. While this revised position engenders conduct that may appear to violate their independence, our auditors’ practices are congruent with the virtues of justice, courage, and honesty, as they conceive of them in the context of a Tunisian moral tradition. This study makes two main contributions to the literature. First, we provide empirical evidence into the ways in which auditors redefine independence in the context of a kinship economy. Second, we demonstrate that, when auditing local firms, auditors apply a version of professionalism that emphasizes community-oriented care over objectivity. (shrink)

One of the ṣaḥābīs of Prophet Muḥammad is ʿUrwa b. Masʿūd from the Ṭāʾif tribe of Thaqīf. He belongs to the Ahlâf part of the Thaqīf tribe and he is the ruler of this part. ʿUrwa’s ancestry is known without any controversy until Kasî (Thaqīf). According to a narrative his epithet was Abū Yaʿfur and another of his epithet was Abū Masʿūd. Father of ʿUrwa an important person too. He is one of the leaders of his tribe and he commanded (...) his part (Aḥlāf) in wars of Fijār. Mother of ʿUrwa is Subay’a bt. ʿAbd Shams from Banū Umayya. In this way ʿUrwa has kinship both with Banū Umayya and Prophet Muḥammad. So ʿUrwa has a very important position because of his lineage, his mother and father. Thefore, his connections with Mecca and Quraysh strengthens his position. In our sources there is no information about his dates of birth and death. It is likely to be over middle age when he became a muslim, considering that he was the leader of his tribe and his son become a muslim after he died. There is too little information about weddings of ʿUrwa. According to narratives, he had ten wives before becoming Muslim. After becoming a Muslim Prophet Muḥammad warned from him to prefer four out of ten wives. One of his four wives is the daughter of Abū Sufyān. Howev-er, there is no information about the names of his wives. Names of his sons: ʿĀṣim, Abū Murra, Abū Mulayḥ, Dāwūd, Hammām and Hishām and names of his daughters: Umm Saʿīd (married with Ḥaẓrat ʿAlī) and Ḥalīma. We could see he served as embassy before the treaty of Hudaybiyah. His embassy duty shows us the superiority of his position. Also, this embassy duty was very effective at peace negotiations. He mentioned kinship relations which connects about Mecca. He said that it could be beneficial to talk to Prophet Muḥammad himself. The Meccans mentioned about their trust in ʿUrwa. During the time of his embassy, he expressed that both sides should be away from war. In this context, he told the Meccans: The people around Prophet Muḥammad are very loyal to him and he told to Prophet Muḥammad: People around him could disintegrate easily. This mission shows us he is intelligent, respectable and had high persuasion skills. ʿUrwa, observed loyalty of ṣaḥābīs to Prophet Muḥammad. He confessed this loyalty can not be for any ruler. This observa-tion probably affected ʿUrwa’s conversion to Islam. Because of the conquest of Meccah and the events that followed, the people of Ṭāʾif were very worried. Because of this reason people of Ṭāʾif took part in the side of Hawāzin’s and they bat-tled with Muslims. In this time they sent ʿUrwa b. Masʿūd and Ghaylān b. Salama to the city of D̲j̲aras̲h̲ of Yemen, to learn about some war machines and techniques. Therefore they did not join wars of Hunayn and Ṭāʾif. Prophet Muḥammad ended the siege of Ṭāʾif and went to Medina. Meanwhile, ʿUrwa and his friend returned from Yemen. According to narratives when the Prophet Muḥammad returned Medina or he was way in Medina ʿUrwa visited him and became Muslim. Some people tell about the date of ʿUrwa’s being Muslim at before or after Abū Bakr’s emirate of Hadj. However, when the narrations are examined, it can be said he became Muslim after four or five months from Prophet’s siege of Ṭāʾif and before three or four months from Tabūk expedition of Rabīʿ al-awwal or “Rabīʿ al-ākhir” (July or August) in the year 9/630. As for the conversion of ʿUrwa, basic sources report that “Allah, inspired Islam to the heart of ʿUrwa and he changed his situation. He went to the Messenger of Allah and he became Muslim.” They do not give a specific reason. But after this period the narratives tell the reason for ʿUrwa’s becoming a Muslim as due to an experience he had while travelling to Najrān for trade. In this travel, two mysterious young girls and the priest in Najrān said the last prophet came and ʿUrwa must be subject to him and ʿUrwa became Muslim after he returned. But this narrative is prob-lematic with regard to evidence and text. After being Muslim, ʿUrwa wanted permission from the Prophet to invite his tribe to accept Islam. The prophet did not want to accept this at first. Because the people of Ṭāʾif had an arro-gant stance against Islam, and he said that the people of Thaqīf could kill ʿUrwa. Eventually ʿUrwa went to his hometown with permission of Prophet and invited people to Islam and they did not accept this invitation and cursed ʿUrwa. The next morning ʿUrwa read adhan of fajr and people of Ṭāʾif killed him. ʿUrwa b. Masʿūd was likened to Prophet Jesus by the Prophet Muḥammad. It is generally accept-ed that ʿUrwa b. Masʿūd el-Thaqafī is “one of the biggest from two cities” expressed in sūra Zukhruf. Only two weak narrations were reported of Urwa who could live as a Muslim for a few days and was matyred by his tribe. (shrink)

Business ethics has become a very important concern in global business and understanding the effects of various factors on ethical judgments continues to attract research and practitioner attention. Using the Multidimensional Ethics Scale with its five generally accepted philosophical constructs, and vignettes developed by Cohen et al., current study investigates the relationship between cultural values, personality, religiosity and the ethical sensitivity of business students. We focus on a rapidly emerging country, Turkey, whose economic environment is similar to that of the (...) most Western nations but with a significantly different background and cultural values. Data for the study is collected from a major university in the southeastern Turkey. Although some significant relationships are identified between ethical sensitivity and cultural values and personality, our study findings confirm that MES dimensions had the highest influence on ethical sensitivity levels of business students. (shrink)

Cardiac disease is the leading cause of death worldwide. Cardiovascular diseases can be prevented if an effective diagnostic is made at the initial stages. The ECG test is referred to as the diagnostic assistant tool for screening of cardiac disorder. The research purposes of a cardiac disorder detection system from 12-lead-based ECG Images. The healthcare institutes used various ECG equipment that present results in nonuniform formats of ECG images. The research study proposes a generalized methodology to process all formats of (...) ECG. Single Shoot Detection MobileNet v2-based Deep Neural Network architecture was used to detect cardiovascular disease detection. The study focused on detecting the four major cardiac abnormalities with 98% accuracy results were calculated. The work is relatively rare based on their dataset; a collection of 11,148 standard 12-lead-based ECG images used in this study were manually collected from health care institutes and annotated by the domain experts. The study achieved high accuracy results to differentiate and detect four major cardiac abnormalities. Several cardiologists manually verified the proposed system’s accuracy result and recommended that the proposed system can be used to screen for a cardiac disorder. (shrink)

This study examines the sequential and situated organization associated with framing locational formulations by dislocated parties to mobile phone calls for the joint accomplishment of location-related social action. The data come from 22 mundane Farsi mobile phone calls involving location inquiring and/or reporting. The analysis of the data, informed by conversational analysis and Levinson’s conceptual framework of perspective-taking, adds frame of reference to Schegloff’s location, membership, and topic or activity analyses operative in the selection of locational formulations. The trajectory plotted (...) for location-related action indicates the contingent roles which material, linguistic and semiotic resources play in the selection of locational formulations deployed for co-presence purposes. The findings suggest consequentiality of the-relevant-next action for the framing of locational descriptions and provide insight into how conversationalists interact with their physical environment in a wider social context. (shrink)

Muslims living in England are living in a predicament. On the onehand, they have to face the reality that the laws governing the family institutionare secular in nature. This poses a threat to their identity and freedom ofreligion. On the other hand, they are commanded by Islam to settle theirdisputes according to its laws and principles. However, this is unrealistic,simply due to the fact that the only recognized legal system in England isthe English Law. To circumvent this situation, certain Muslim (...) scholars andcommunities have established quasi-judicial courts, acting in the capacity ofmediators, counsellors, arbitrators and even judges, in order to settle maritaldisputes. These courts, known as Shariah councils, provide a modern approachto alternative dispute resolution, whereby Muslim families and individualscan have their disputes resolved amicably. It was also set up as a response forMuslims to adapt to life under the English secular laws in which they live in,that do not afford them the right of having a Sharʑah-based institution. Onesuch Shariah council offering a modern approach to settling marital disputesamicably is the Islamic Council of Europe. The researcher conducted anin-depth interview with the said council and was able to collect a couple ofarbitrational cases and analysed them in order to give a better understandinginto its inner workings, its structural set-up and operation. Hence, this paperaims to critically and juristically analyse them from an Islamic legal maximperspective while taking the Muslim minority context into consideration. (shrink)

Final Report on Phase 1 of the New Zealand Law Foundation’s Artificial Intelligence and Law in New Zealand Project.

The article addresses the gendered implications of Covid-19 in the Global South by paying attention to the intersectional pre-existing inequalities that have given rise to specific risks and vulnerabilities. It explores various aspects of the pandemic-induced ‘crisis of social reproduction’ that affects women as the main caregivers as well as addressing the drastic increase of various forms of gender-based violence. Both, in addition to growing poverty and severely limited access to resources and health services, are particularly devastating in marginalized and (...) vulnerable communities in the Global South. The article looks at specific regions and countries to illustrate wider challenges faced by LGBTQ populations, ethnic minorities, domestic workers, migrants and sex workers. Against the background of these gendered intersectional challenges, the article then moves to discuss feminist initiatives and mobilizations to deal with the crisis in specific local contexts as well as nationally, regionally and transnationally. It concludes by highlighting a number of visions, tensions and dilemmas faced by feminists in the Global South that will need to be taken into consideration in terms of transnational feminist solidarities. (shrink)

Psychedelics have been recognized as model interventions for studying altered states of consciousness. However, few empirical studies of the shamanic state of consciousness, which is anecdotally similar to the psychedelic state, exist. We investigated the neural correlates of shamanic trance using high-density electroencephalography (EEG) in 24 shamanic practitioners and 24 healthy controls during rest, shamanic drumming, and classical music listening, followed by an assessment of altered states of consciousness. EEG data were used to assess changes in absolute power, connectivity, signal (...) diversity, and criticality, which were correlated with assessment measures. We also compared assessment scores to those of individuals in a previous study under the influence of psychedelics. Shamanic practitioners were significantly different from controls in several domains of altered states of consciousness, with scores comparable to or exceeding that of healthy volunteers under the influence of psychedelics. Practitioners also displayed increased gamma power during drumming that positively correlated with elementary visual alterations. Furthermore, shamanic practitioners had decreased low alpha and increased low beta connectivity during drumming and classical music and decreased neural signal diversity in the gamma band during drumming that inversely correlated with insightfulness. Finally, criticality in practitioners was increased during drumming in the low and high beta and gamma bands, with increases in the low beta band correlating with complex imagery and elementary visual alterations. These findings suggest that psychedelic drug-induced and non-pharmacologic alterations in consciousness have overlapping phenomenal traits but are distinct states of consciousness, as reflected by the unique brain-related changes during shamanic trance compared to previous literature investigating the psychedelic state. (shrink)

The article discusses sexual violence by ISIS against women in Iraq, particularly Yezidi women, against the historical background of broader sexual and gender-based violence. It intervenes in feminist debates about how to approach and analyse sexual and wider gender-based violence in Iraq specifically and the Middle East more generally. Recognizing the significance of positionality, the article argues against dichotomous positions and for the need to look at both macrostructural configurations of power pertaining to imperialism, neoliberalism and globalization on the one (...) hand, and localized expressions of patriarchy, religious interpretations and practices and cultural norms on the other hand. Finally, the article reflects on the question of what a transnational feminist solidarity might look like in relation to sexual violence by ISIS. (shrink)

The occurrence of a new strain of SARS-CoV-2 cannot be ruled out. Therefore, this study seeks to investigate the possible effects of a hypothetical imperfect anti-COVID-19 vaccine on the control of not only the first variant of SARS-CoV-2 but also the second variant of SARS-CoV-2. We further examine the rates and a, escape of quarantined infectious individuals from isolation centers. The control R c and basic reproduction numbers R 0 are computed which gives assess to obtain asymptotic stability of disease-free (...) equilibrium point globally and the existence of a unique persistent equilibrium solution. Numerical results reveal that people infected with the second strain who are vaccinated with an imperfect vaccine are under control but the prevalence of the second variant enhances the prevalence of the first variant. Thus, discovering a vaccine that is effective for the prevention of variant 2 is necessary for the control of COVID-19. Numerical results also reveal that increase in the rate at which individuals infected with the first variant escape the isolation center gives rise to the population infected with the first variant and lowers the peak of the population infected with the second variant. This is probably because individuals infected with the second variant appear to be more careful with their lives and get vaccinated more than individuals infected with the first variant. (shrink)

Miriam Schoenfield argues that moral realism and moral vagueness imply ontic vagueness. In particular, she argues that neither shifty nor rigid semantic accounts of vagueness can provide a satisfactory explanation of moral vagueness for moral realists. This paper constitutes a response. I argue that Schoenfield's argument against the shifty semantic account presupposes that moral indeterminacies can, in fact, be resolved determinately by crunching through linguistic data. I provide different reasons for rejecting this assumption. Furthermore, I argue that Schoenfield's rejection of (...) the rigid semantic account is based on a presupposition that ultimately implies the very same claim that is under dispute: the vagueness of moral predicates in imperfect languages persists in the perfect language, as well. (shrink)

Background:Experiencing moral distress is traumatic for nurses. Ignoring moral distress can lead to job dissatisfaction, improper handling in the care of patients, or even leaving the job. Thus, it is crucial to use valid and reliable instruments to measure moral distress.Objective:The purpose of this study was to determine the reliability and the validity of the Persian version of the Moral Distress Scale–Revised among a sample of Iranian nurses.Research design:In this methodological study, 310 nurses were recruited from all hospitals affiliated with (...) the Qazvin University of Medical Sciences from February 2014 to April 2015. Data were collected using a demographic questionnaire and the Moral Distress Scale–Revised. The construct validity of the Moral Distress Scale–Revised was evaluated using principal component analysis and confirmatory factor analysis. Internal consistency reliability was assessed with Cronbach’s alpha.Ethical considerations:This study was approved by the Regional Committee of Medical Research Ethics. The ethical principles of voluntary participation, anonymity, and confidentiality were considered.Findings:The construct validity of the scale showed four factors with eigenvalues greater than one. The model had a good fit ( χ2(162) = 307.561, χ2/ df = 1.899, goodness-of-fit index =.904, comparative fit index =.927, incremental fit index =.929, and root mean square error of approximation (90% confidence interval) =.049 (.040–.057)) with all factor loadings greater than.5 and statistically significant. Cronbach’s alpha coefficients were.853,.686,.685, and.711for the four factors. Moreover, the model structure was invariant across different income groups.Discussion and conclusion:The Persian version of the Moral Distress Scale–Revised demonstrated suitable validity and reliability among nurses. The factor analysis also revealed that the Moral Distress Scale–Revised has a multidimensional structure. Regarding the proper psychometric characteristics, the validated scale can be used to further research about moral distress in this population. (shrink)

This article examines the role of scepticism in the Islamic philosophical tradition. It begins with a treatment of the origins and purpose of these discussions in classical kalām (c. 800–1100 CE). Then it moves on to the more mature discussions treating five forms of scepticism in the post‐classical period (c.1200–1800 CE), with the aim of demonstrating how they construed scepticism, the arguments for and against it, and what purposes scepticism played in their system. Three of these types of scepticism are (...) unrestricted, meaning that their denial of knowledge is universal. The other two types are restricted to a denial of inferential knowledge, either entirely, or in certain subjects such as metaphysics and natural philosophy. The discussion will focus on two of the most widely studied works of kalām: Saʿd al‐Din al‐Taftāzānī's Sharḥ al‐ʿAqāʾid al‐Nasafiyya and Jalāl al‐Dīn al‐Dawānī's Sharḥ al‐ʿAqāʾid al‐ʿAḍudiyya, including some of their super‐commentaries. (shrink)

Based on the social exchange theory, the aim of this study is to identify the association between job stress state anger, emotional exhaustion and job turnover intention. This study postulates that job related stress and state anger among nurses during COVID-19 subsequently leads to their job turnover intentions. In addition, the study also aims to see the mediating role of emotional exhaustion between COVID-19-related job stress, state anger, and turnover intentions. The sample of this study is gathered from 335 registered (...) nurses working in Pakistani hospitals dealing with COVID-19-related patients. The interrelationships between variables are checked by using structural equation modeling through AMOS. Key findings confirm that COVID-19-related job stress and state anger had a significant effect on nurses’ turnover intentions. Furthermore, emotional exhaustion mediated the relationship between COVID-19-related job stress, state anger, and turnover intentions. There is a lack of research which has assessed the impact of Novel COVID-19-related job stress and state anger on nurses’ turnover intentions in hospitals, providing empirical evidence from a developing country-Pakistan. This study offers managerial implications for hospital management and health policymakers. Moreover, nursing managers need to pay attention to nurses’ turnover intentions who are facing the issue at the front line as patients receive their initial treatment from nurses in the COVID-19 outbreak. (shrink)

This chapter centers around the question of whether theism is rational. We begin by discussing different theories of rationality, and introducing some importantly related epistemic concepts and controversies. We then consider the possible sources of rational belief in God and argue that even if these provide some positive support, the fact of religious disagreement defeats the rationality of theism.

Breaking from prevailing conceptions of ethics and morality as matters of moral rule or principle, this volume calls attention to ethical life in South Asia—the moral dispositions at work in lived experience, and the embodied practices of ethical engagement through which such dispositions may be cultivated and shared. Taking up themes such as the transmission of tradition, ethical engagements with modernity, ethical practices of the self, and moral relations between self and others, this volume puts South Asian traditions of ethical (...) life into conversation with the Aristotelian, Christian, and liberal traditions that have been so consequential for ethical life in the West. (shrink)

The aim of this article was to provide experimental evidence that classical dissociation between levels of consciousness associated with memory retrieval can be explained in terms of task dependency and distinctiveness of traces. In our study phase, we manipulated the level of isolation of the memory trace by means of an isolation paradigm . We then tested these two types of isolation in a series of tasks of increasing complexity: a lexical decision task, a recognition task, and a free recall (...) task. The main result of this study was that distinctiveness effects were observed as a function of the type of isolation and the nature of the task. We concluded that trace distinctiveness improves subsequent access to the trace, while the level of trace distinctiveness also appears to determine the possibility of conscious or explicit retrieval. (shrink)

This work underscores the importance of answering the question: who are organizational stakeholders? It argues that stakeholder theory is a normative management theory, and there is a need to differentiate between stakeholder and non-stakeholder firms. It further argues that the overall organizational stakeholder orientation indicates how narrowly or broadly organizations define their stakeholders. Therefore, this work attempts to provide a stakeholder salience scheme for stakeholder organizations, i.e., organizations with accommodative and proactive stakeholder orientations. In the process, this work reviews key (...) scholarly contributions and points out some potential weaknesses in these contributions with an aim to develop a new stakeholder typology. This work contributes to the existing literature by: introducing a contingent variable, i.e., organizational strategy, in a stakeholder typology scheme; reaffirming the normative aspect of stakeholder theory by placing normative considerations at the center of stakeholder salience typology; and improving the descriptive validity of stakeholder theory by adding a new stakeholder variable, i.e., organization, in the presented stakeholder salience typology scheme. (shrink)

In recent years, issues of childhood obesity, unsafe toys, and child labor have raised the question of corporate responsibilities to children. However, business impacts on children are complex, multi-faceted, and frequently overlooked by senior managers. This article reports on a systematic analysis of the reputational landscape constructed by the media, corporations, and non-government organizations around business responsibilities to children. A content analysis methodology is applied to a sample of more than 350 relevant accounts during a 5-year period. We identify seven (...) core responsibilities that are then used to provide a framework for enabling businesses to map their range of impacts on children. We set out guidelines for how to identify and manage the firm’s strategic responsibilities in this arena, and identify the␣constraints that corporations face in meeting such responsibilities. (shrink)

This study concentrates on adaptive event-triggered control of complex dynamical networks with unpredictable coupling delays and stochastic deception attacks. The adaptive event-triggered mechanism is used to avoid the wasting of limited bandwidth. The probability of data communicated by the network is established by statistical properties and Bernoulli stochastic variables with an uncertain occurrence probability. Stability analysis based on Lyapunov–Krasovskii functional and the stability of the closed-loop system is guaranteed. Using the LMI technique, we obtain triggered parameters. To demonstrate the feasibility (...) and usefulness of the suggested methodology, two examples are shown. (shrink)

It is well-established that the experience of nature produces an array of positive benefits to mental well-being. Much less is known about the specific attributes of green space which produce these effects. In the absence of translational research that links theory with application, it is challenging to design urban green space for its greatest restorative potential. This translational research provides a method for identifying which specific physical attributes of an environmental setting are most likely to influence preference and restoration responses. (...) Attribute identification was based on a triangulation process invoking environmental psychology and aesthetics theories, principles of design founded in mathematics and aesthetics, and empirical research on the role of specific physical attributes of the environment in preference or restoration responses. From this integration emerged a list of physical attributes defining aspects of spatial structure and environmental content found to be most relevant to the perceptions involved with preference and restoration. The physical attribute list offers a starting point for deciphering which scene stimuli dominate or collaborate in preference and restoration responses. To support this, functional definitions and metrics—efficient methods for attribute quantification are presented. Use of these research products and the process for defining place-based metrics can provide (a) greater control in the selection and interpretation of the scenes/images used in tests of preference and restoration and (b) an expanded evidence base for well-being designers of the built environment. (shrink)

In recent years, there has been notable interest in Islamic philosophy and theology from an analytic and not merely historical perspective. One important area of research that has garnered a great deal of research is the arguments for the existence of God. Recent work by Hannah Erlwein seeks to argue that this research has been in vain, for there are no arguments for the existence of God in classical Islamic thought. This paper analyzes Erlwein’s strategies in justifying this position, revealing (...) that her research ignores an enormous amount of evidence that runs contrary to her thesis, in addition to demonstrating many of the errors and shortcomings in her work. Most disturbingly, the book seeks to present the Islamic philosophical tradition as fideistic and unintellectual based on a series of contrived interpretations of rather clear texts. In response, this paper demonstrates the importance of independent inquiry in the Islamic tradition by looking at a wide range of different relevant texts. (shrink)

This text examines the conditions under which Deleuze’s philosophy was introduced into the Turkish language. By taking on the « task of the translator », I had the good fortune to experience what it was like to translate Deleuze’s work « from the middle », being both inspired by and working with Deleuze to do so. The question that arises when translating « déterrorialisation » is that of ensuring that this concept is not confused with either the earth or the (...) territory of the nation-state. In the same way, one has to translate « machines désirantes » outside of any influence by the way this has been rendered in English, since this inadvertently refers to phenomenology which Deleuze precisely contested in his philosophy. (shrink)

Kim Longinotto is one of the UK's leading documentary directors whose body of work explores women's lives and their struggles for autonomy and human rights in a range of international cultural contexts. Her strategies interrogate the observationalist traditions of documentary cinema and visual anthropology to produce engaged and profoundly empathetic feminist films. She works in collaborative ways with her subjects, often with other directors, to represent the contradictions and multiple layers of their lives and political and social situations. This interview (...) focuses on Longinotto's approach to representing her subjects and using the medium of documentary as a form of witnessing. (shrink)

When it comes to making decisions in vague problems, rough is one of the best tools to help analyzers. So based on rough and hoop concepts, two kinds of approximations (Lower and Upper) for filters in hoops are defined, and then some properties of them are investigated by us. We prove that these approximations- lower and upper- are interior and closure operators, respectively. Also after defining a hyper operation in hoops, we show that by using this hyper operation, set of (...) all rough filters is monoid. For more study, we define the implicative operation on the set of all rough filters and prove that this set with implication and intersection is made a hoop. (shrink)