The novel coronavirus disease is regarded as one of the most imminent disease outbreaks which threaten public health on various levels worldwide. Because of the unpredictable outbreak nature and the virus’s pandemic intensity, people are experiencing depression, anxiety, and other strain reactions. The response to prevent and control the new coronavirus pneumonia has reached a crucial point. Therefore, it is essential—for safety and prevention purposes—to promptly predict and forecast the virus outbreak in the course of this troublesome time to have (...) control over its mortality. Recently, deep learning models are playing essential roles in handling time-series data in different applications. This paper presents a comparative study of two deep learning methods to forecast the confirmed cases and death cases of COVID-19. Long short-term memory and gated recurrent unit have been applied on time-series data in three countries: Egypt, Saudi Arabia, and Kuwait, from 1/5/2020 to 6/12/2020. The results show that LSTM has achieved the best performance in confirmed cases in the three countries, and GRU has achieved the best performance in death cases in Egypt and Kuwait. (shrink)

La sura de La Caverna (al-Kahf) es uno de los espacios simbólicos más vibrantes y fascinantes de todo el texto coránico. Esta sura recoge cuatro grandes narraciones simbólicas e interculturales con claras referencias a la tradición judía (Mishná, Talmud), al mundo clásico (los durmientes de Éfeso, Alejandro Magno) y a la antigüedad tardía (las visiones del mundo siriaco) en un contexto puramente intercultural. Unas narraciones que trascienden desde lo histórico hacia lo metahistórico, elaboradas en un tiempo kairológico y (...) que conducen al lector a reflexionar sobre el triunfo de lo simbólico, el problema del mal y la insondabilidad de las decisiones divinas. Sobre este contexto, el objetivo de esta ponencia es reflexionar filosóficamente sobre cómo todos estos elementos se convierten en un profundo diálogo intercultural y metahistórico dentro la experiencia profética coránica que revive el creyente en su lectura. (shrink)

This work deals with Mollā Gūrānı̄’s critique (d. 813/1488) of Qāḍı̄ al-Bayḍawı̄ (d. 596/1200) and Zamakhsharı̄ (d. 538/1144). The Fātiḥ̣a and Baqara sūras in his manuscript tafsı̄r “Ghāyat al-Amānı̄” are chosen as the texts to examplify Mollā Gūrānı̄’s critique. His criticism is mostly related to language, qirāʾa (recitation and vocalization of Qur’ānic text), conceptual meaning and disagreement in interpretations of the Qur’ānic verses in question. Gūrānı̄ primarly criticisez Qāḍı̄ due to his reputation among Ottoman scholars. Guranı̄ has not only criticized (...) Kādı̄ and Zamahsharı̄ in the commentary of the surahs Fātiḥ̣a and Baqara but also Taftāzānı̄ and Kavāshı̄. This clearly shows thah he is a well-versed scholar in researching especially in comperative analysis. In this study, our investigation is limited to, however, Zemakhsharı̄ and Qāḍı̄. This stuyd shows that Zemakhsharı̄ is strictly bound to Ahl al-Sunnah. Moreover, the hadith reports are considerably important for him in understanding and interpreting the Qur’ānic verses. He closely follows the interpretive traditions of early Muslim scholars, especially on the matters that Muslim scholars had an argeemnet.Summary: This study discusses the criticism of Mollā Gūrānı̄ (d. 813/1488), one of the Ottoman commentary scholars, against Qāḍı̄ al-Bayḍāwı̄ (d. 685/1286) and Zamakhsharı̄ (d. 538/1144). The two Qur’ānic Surahs Fātiḥ̣a and Baqara are chosen from his critiques in a manuscript of his commentary called Ghāyat al-Amānı̄. Mollā Gūrānı̄’s manuscript is registered in Sulaymāniye Library, Dāmād Ibrāhı̄m Pasha Section at number 146 and consists of 352 pages in total. This copy is one of the oldest among other its existent copies. The main reason of our preference of this copy is that it is both legible and at the end of the book (the farāgh part), it writes that it was proofread by his author himself and that handwriting notes at the margins of the pages belonged to the author. We have examined this copy by comparing another copy which is again in the Sulaymāniye Library, Haji Maḥmūd Efendı̄ section at number 162, consisting of 484 pages in total, comparatively. We have examined critiques of 41 verses in total from Fātiḥ̣a and Baqara surahs.Gūrānī’s critiques of Zamakhsharı̄ and Qāḍı̄ are too wide to be discussed within the limits of an article. Therefore, we have tried to briefly introduce these critiques. While presenting the commentators views, we tried to make their inexplicit expressions clear and furthermore elaborate their purposes by making use of some other resources. We have to say that we also used bracketed explanatory statements while giving commentators opinions.Most of the critiques of Gūrānı̄ are aimed at Qāḍı̄ since the latter’s commentary was one of the favourite ones among Ottoman intellectual circles. Therefore, in writing his commentary manuscript, Gūrānı̄ ambivalently both followed and criticized Qāḍı̄’s commentary. When Fātiḥ̣a and Baqara surahs are used as a base, it is evident that Gūrānı̄’s commentary Ghāyat al-Amānı̄ is a reason-based (dirāyah) in line with those of Zamakhsharı̄ and Qāḍı̄ as commentary methodology. Gūrānı̄ modelled himself so much on Qāḍı̄ in this commentary of his that it seems as an abridged copy of Qāḍı̄’s. Ghāyat al-Amānı̄ as a commentary example of Ottoman era shows that the commentary methodology of the time did not change even four hundred years after Zamakhsharı̄.It is possible to say that Gūrānı̄ criticized Zamakhsharı̄ and Qāḍı̄ in this commentary in a meticulous manner. Although many of his critiques are disputable, his rigorous approach to texts and his courage of critique, instead of imitative attitude, of Qāḍı̄’s commentary, which was held in high esteem in madrasahs of the time, and of commentary of Zamakhsharı̄, who was competent in Arabic language, is of great significance. Gūrānı̄ used a comparative scientific methodology and was a prominent. When his commentary manuscript examined it can be seen that it was not only Zamakhsharı̄ and Qāḍı̄ but also Taftāzānı̄ (d. 792/1390) and Kavāshı̄ (d. 680/1281) who got their shares from his critiques. Most of Gūrānı̄’s critiques were on the subtleties of Arabic language. He sometimes expressed his criticism using Arabic grammar rules and sometimes rhetoric requirements. His other critiques involved topics such as, conceptual meaning, verses integrity, recitation and some interpretations of verses that he disagreed with. His critical method was based on the integrity of the Qurʾān, interpretive traditions, Salaf’s views and logical contradictions. We ought to mention that Gūrānı̄ showed his strong commitment to his predecessors and scholars for matters on which they had consensus. We comprehend this commitment on occasions when he rejected the claim that, for instance, a given form of qirā’a from Salaf was wrong according to Arabic grammar in favour of Salafı̄ reciter. The aim of this study is to give an idea about commentary understandings and methods of commentators in Ottoman era and to make contribution to introducing Gūrānı̄, who criticized Zamakhsharı̄ and Qāḍı̄, two prominent commentators competent in their field, to researchers in terms of his attribute as a critic. An earlier study on his critiques made in this commentary of Gūrānı̄ only covered his critiques of Qāḍı̄ for some of his interpretations in Fātiḥ̣a and Baqara surahs. Therefore, another important factor leading to this study was to cover all critiques he made against the views and comments of both Zamakhsharı̄ and those shared by Zamakhsharı̄ and Qāḍı̄. Hence, this study aims to contribute to the fiedl as an analytical study or a translation made by researchers on this concise and handwritten manuscript.Some conspicuous features are seen in Gūrānı̄’s critiques. As he pointed out in his reviews, in case of subjects with availability of narratives (rivāyah) and of suitability of the literal meaning of verses, he did not prefer allegorical interpretation. He gives the impression that he based his reviews on Ahl al-Sunnah, and he took pains to follow Ashaʿrı̄te school of thought. Although Gūrānı̄, did not see harm in sharing the same things with Zamakhsharı̄, opposing Qāḍı̄ as regards Arabic language, he was always in opposition with Zamakhsharı̄ in relation to commitment to sectarian view and Ḥadı̄ths. It can also be said that Gūrānı̄ did not favour esoteric-allusive commentary style.It can also be said that Gūrānı̄ had sound and deep knowledge in the field of Kalām. This can be deduced from his considering Qāḍı̄’s arguments to criticize Muʿtazila as insubstantial and sometimes from his criticism of Qāḍı̄ for his careless selection of phrases he used in theological issues. Meanwhile, Gūrānı̄ criticized some views which did not belong to Qāḍı̄. For example, it is seen that he criticized Qāḍı̄ for his citation of an opinion through the phrase “it is said that” as if it was his own view by writing an annotation on the margin that it was Qāḍı̄ who said it. In our opinion, the most important thing that the critique of Gūrānı̄ shows is his scholarly identity and his outspoken character of enunciating of what he believed scholarly and conscientiously. This, also, shows the existence of critical thinking in Ottoman scholarship tradition. (shrink)

In the era Islam emerged, Arabs were calling Jews and Christians as Ahl al-Kitāb, respecting them and affected by them in many ways. When they failed in their debates against the Prophet, they were referring to the scholars of Ahl al-Kitāb and relying on the information they got from them, they were trying to force and beat the Prophet intellectually by their questions. In the Meccan period, no clashes had happened between the Muslims and Ahl al-Kitāb. Jewish scholars had been (...) admitting that they knew the similarity in the topics of Qurʾān and Tawrāt, the Qurʾān were telling the truth and the Prophet was conveying the message of the truth. In some of the verses, these right attitudes of the scholars of Ahl al-Kitāb are used as a reference against Mus̲h̲riks. In the verses said, those scholars are praised and indicated as a source of information for the Prophet as well. The verses related with the topic were understood in parallel with the context and direct meaning of the Nass by some scholars, yet, they were explained not taking the Nuzul environment and process into consideration by some other scholars. It is mentioned that ʿAbdallāh b. Salām and his friends who became Muslims in Medina period have been told in these verses. In this study, level of validity for these interpretations will be evaluated based on Qurʾān –relationship and the fact that some of the asbab al-nuzul (circumstances of revelation) are known to be jurisprudential; and it will be argued that the true meaning of the naṣṣ is overshadowed.Summary: Tafsir is an effort to understand the divine address, and also to understand the relationship between Muslim, polytheist, and People of the Book (Ahl al-kitāb) in the revelation and experience in this context. Since these issues are not explained in a wide and clear manner in the Qur’ān, the hadīths, prophetic biography, narratives of asbâb al-nuzul and the opinions of the companions and the views of the Companions and Tābi‘īn gain importance in understanding the verses. As the narrations of asbâb al-nuzul contain some problems, it is proposed to evaluate this information based on sigas and hadīth method in classical Qur'ānic sciences studies. Although this approach is effective in solving many problems, it does not solve all problems.The question of whether the narrators of asbâb al-nuzul is the real reason for the verse has been discussed from the very beginning. According to Ibn Taymiyya (d. 728/1328) al-Zarkashī (d. 794/1392) and al-Dihlawī (d. 1176/1762), the expression that “This verse has been revealed on this particular event” does not mean that the verse is revealed particularly and only for this event but rather that it is revealed for an event which is similar to that event, and that, subject verse also covers this provision. A. Nedim Serinsu and A. Rıza Gül also drew attention to this fact and the narratives were divided into two as the real cause of nuzul and virtual cause of nuzul. When this issue is not known, it may become inexorable to analyze and make observations, and there may be problems regarding the interlocutors, date of births, being Meccan or Medinan.Those who want to learn the first-hand meaning of the verses, their interlocutors and the environment of nuzul are facing difficulties to choose between the contradictory narrations especially in narrative-weighted commentaries. It is necessary to pay attention to some points to evaluate the narrations correctly and make the right choice. These points are prophetic biography, the stages of nuzul, information about being Meccan or Medinan, the stages of development of relations between polytheists and Muslims, and tafsīr explanations about nuzul. One of the issues with contradictory narratives and interpretations is ʿAbdallāh b. Salām. As one of the notables of the Medina Jews, he came to him when the Prophet arrived in Kuba, he asked some questions, and when he got the right answers, he became a Muslim saying that they could only be known by a prophet. It is claimed that he believed in the period of Mecca and the eighth year of the Hijr, but this information was not well accepted.Although it was not very intense in Mecca, there were certain relations between Jews and Christians and Muslims. Since there was no conflict between Muslims and the People of the Book, these verses are often praised by their scholars, and they were also cited as a reference for the Prophet and idolaters Some Meccan verses mention the following: Jews who are righteous; the fulfilment of the requirements of the book, and the prayers of the Muslims that will not be wasted; the fact that the scholars of the Israelites know the truths in the Qur'an should be a proof for the idolaters; The Ahl al-kitāb know that the Qur'ān is a divine book; if he has doubts about the verses revealed to the Prophet, he should ask the Jewish scholars; Jews witnessed and believed the truth of the prophethood of the Prophet; the fact that Ahl al-kitāb were delighted with the Qur'ān. In the exegesis of these verses, it has been commented that the interlocutors are ʿAbdallāh b. Salām and his friends, Prophet Muhammad's companions, Selman al-Fârisî, Ali and the kitāb who believed in the Prophet.Since the commentators did not consider the process experienced with the Ahl al-kitāb sufficiently, the verses that were written before becoming Muslim were associated with ʿAbdallāh b. Salām. However, Masrūk (d. 63/683), Sha'bî (d. 104/722) and Said b. Jubayr (d. 94/713 [?]) refused to relate the Meccan verses to ʿAbdallāh b. Salām because they had considered the process of nuzul. When the revelations are evaluated on the basis of the Qur'ān and prophetic biography relationship and the process of nuzul, it is understood that the interlocutors are the scholars of Ahl al-kitāb who know and acknowledge that the Qur'ān and the prophethood are right, as some commentators have indicated. In this case, it is understood that the commentators make comments that are not appropriate to the context, wording and nuzul process of the verses based on the narratives that are not true and that they use the name of ʿAbdallāh b. Salām as a kind of filling material since the information about the interlocutors is limited. It is not acceptable to praise one of them in the revelations when we evaluate the Ahl al-kitāb by generalizing the truth, their hostility towards Islam and the wars. However, there were no clashes with Jews and Christians in Mecca and there were scholars who expressed the truth. They were praised when necessary, and also cited as a reference source for the Prophet and idolaters. In addition, in the verses that criticize the Ahl al-kitāb in the verses Medinan, those who make the mistakes in question are not criticized as a whole. As in these examples, we need to evaluate the verses in the context of the individual process, not with the influence of our established perceptions and with a wholesale mind. Otherwise, unintentional results can be reached. It can be claimed that the Predecessors fell to an anachronism in their explanations about ʿAbdallāh b. Salām which did not conform to the date and time. However, when we consider the views of Ibn Taymiyya, al-Zarkashī and al-Dihlawī, it is understood that the Predecessors expressed views in terms of exegesis, opinion-based sampling rather than an anachronism. These interpretations of the Predecessors also depict that the information available to the interlocutors of the verses is insufficient. The fact that the historical information errors in Predecessors’ illustrations and explanations show that the information transferred from them should be examined carefully and that one must not surrender him/her without investigation. It is a clear fact that those who accept interpretations based on ijtihâd as an actual asbâb al-nuzul fall into anachronism. In this respect, it is understood that asbâb al-nuzul narrations should be evaluated in accordance with the principles mentioned and it is necessary to distinguish between those who tell the real reason and those who do not and make a preference among them. (shrink)

This study examines the roles of environmental strategy and accounting in corporate carbon performance, as measured by the Greenhouse Gas (GHG) Protocol. A novel interaction model is developed based on legitimacy theory and natural-resource dependence theory to capture the interaction between environmental strategy and accounting. An international sample of 3322 firms from 73 countries is used in the analysis, based on a panel data design for 17 years (2005–2022). The empirical findings reveal an overall reactive role of these environmental initiatives (...) in relation to carbon performance. The marginal effect analysis shows that environmental accounting favourably moderates the effect of environmental strategic functions on carbon performance, indicating that the former facilitates the translation of the latter into practice. Similarly, environmental strategic initiatives improve the impact of environmental accounting information on carbon performance. The main contribution of this study stems from methodologically demonstrating how the synergy between environmental strategic initiatives and environmental information mechanisms can translate into improved carbon performance. This finding has multiple societal, practical and research implications. The interaction effect evidence can be viewed as consistent with recent trends of integrated approaches to thinking and reporting, where interrelated phenomena are integrated into operational and reporting contexts to improve efficiency. This can be of interest to policymakers, investors, corporate managers and providers of assurance services related to carbon performance. (shrink)

This study provides novel evidence of the impact of corporate social responsibility (CSR) on investment sensitivity to cash flows. We posit that CSR affects investment–cash flow sensitivity (ICFS) through information asymmetry and agency costs, commonly viewed as the two channels through which investment responds to the availability of internal cash flows. We find that CSR performance leads to a decrease in ICFS. We further find that ICFS decreases (increases) when CSR strengths (concerns) increase. Finally, we find that the effect of (...) CSR on ICFS is driven by the areas Community, Diversity, and Human Rights. In sum, the findings of this study stress the relevance of CSR—in particular, of CSR activities that extend beyond compliance behavior and reflect what is desired by society—in reducing market frictions and improving firms’ access to financial capital. (shrink)

Toward the end of Light in August, in the climactic scene in Chapter 1 where the authorities of justice pursue the elusive Joe Christmas through the streets of Jefferson, William Faulkner introduces a new character, Percy Grimm, a twenty-five-year-old captain in the State National Guard who has relentlessly acquired the rank of a special deputy for the search. As the town closes for the weekend, Grimm keeps vigil at a downtown store where other townsfolk have begun a poker game to (...) stay awake through the night as the search goes on. In their zeal to uphold law and justice, his men revel in their fantastic make-believe that they are doing the work of “a hidden and unsleeping and omnipotent eye watching the doings of men.” The poker game goes on through Saturday night until Christmas is spotted and given chase. As Grimm runs through the streets after the fleeing man, Faulkner presents to us the deputy's stream of thought from an omniscient point of view: “There was nothing vengeful about him either, no fury, no outrage. He was moving again almost before he had stopped, with that lean, swift, blind obedience to whatever Player moved him on the Board” (437). Through the rest of the chapter, Grimm, who has not participated in the poker game at all, thinks and acts as if he is engaged in a chess game, not as a player but as the stake or the pawn in a board game in which Jefferson is the board on which he and Christmas are being moved from place to place by two larger forces, he by the benevolent Providence and Christmas by the powers opposed to God. Finally, when Christmas is cornered and fatally shot in Reverend Hightower's kitchen, this fantasized game seems to end. (shrink)

Radiography images are widely utilized in the health sector to recognize the patient health condition. The noise and irrelevant region information minimize the entire disease detection accuracy and computation complexity. Therefore, in this study, statistical Kolmogorov–Smirnov test has been integrated with wavelet transform to overcome the de-noising issues. Then the cat swarm-optimized deep belief network is applied to extract the features from the affected region. The optimized deep learning model reduces the feature training cost and time and improves the overall (...) disease detection accuracy. The network learning process is enhanced according to the AdaDelta learning process, which replaces the learning parameter with a delta value. This process minimizes the error rate while recognizing the disease. The efficiency of the system evaluated using image retrieval in medical application dataset. This process helps to determine the various diseases such as breast, lung, and pediatric studies. (shrink)

Twitter integrates with streaming data technologies and machine learning to add new value to healthcare. This paper presented a real-time system to predict breast cancer based on streaming patient’s health data from Twitter. The proposed system consists of two major components: developing an offline building model and an online prediction pipeline. For the first component, we made a correlation between the features to determine the correlation between features and reduce the number of features from the Breast Cancer Wisconsin Diagnostic dataset. (...) Two feature selection algorithms are recursive feature elimination and univariate feature selection algorithms which are applied to features after correlation to select the essential features. Four decision trees, logistic regression, support vector machine, and random forest classifier have been used on features after correlation and feature selection. Also, hyperparameter tuning and cross-validation have been applied with machine learning to optimize models and enhance accuracy. Apache Spark, Apache Kafka, and Twitter Streaming API are used to develop the second component. The best model with the highest accuracy obtained from the first component predicts breast cancer in real time from tweets’ streaming. The results showed that the best model is the random forest classifier which achieved the best accuracy. (shrink)

Every civilized society treasures through its folk tales and folk myths the elements of its native tribal life as points of cultural reference. The tribe not only acts as a foil to our culture, but also sustains its very being and gauges the degree of progress and change in the civilization that we uphold. This interdependence has a vital force: insofar as civilized societies define themselves by the distance they have built up between themselves and their respective primitive societies, a (...) civilized culture without its indigenous tribal past risks the authenticity of its process of change to challenge and doubt. Hence, our adulation of distance in both time and space between ourselves and our tribal forefathers, and our eagerness to recognize, maintain, and even glorify our tribes—a necessary syllogism in our postulation of a self-preserving argument. In a peculiarly chiastic way, we thrive on our existential reliance on the very primitiveness that we seek to repudiate as characteristic of a world past. We celebrate our present by eulogizing our past, and to fit the tribes in the large scheme of our self-definition we iconize them. These idealized images hide a creative mask through which we embrace the romantic myths of our respective origins and progress; the parades we arrange for our tribal history—through performance on our streets, or through semantics in our literature—subtly embody this dependence. (shrink)

This paper seeks to discover whether companies that adopt a stakeholder approach, and thereby demonstrate a wider remit of corporate responsibility, provide inferior returns to those that embrace the shareholder value approach. To classify approaches, mission statements were analysed, the final sample comprising 32 shareholder oriented companies and 48 stakeholder oriented companies. To assess performance both accounting–based and market–based measures were used. A number of moderating variables were taken into account: systematic (beta) risk, gearing (long–term debt to total long–term finance), (...) tax ratios, and firm size. ANOVA and Kruskall–Wallis tests revealed that mission orientation did not affect performance, whether in terms of stock returns or excess returns. Neither were accounting returns on equity different overall, although shareholder oriented companies experienced wider variations in this measure. A number of multiple regressions were also performed. However, the mission dummy was not found to be a significant variable. (shrink)

This paper seeks to discover whether companies that adopt a stakeholder approach, and thereby demonstrate a wider remit of corporate responsibility, provide inferior returns to those that embrace the shareholder value approach. To classify approaches, mission statements were analysed, the final sample comprising 32 shareholder oriented companies and 48 stakeholder oriented companies. To assess performance both accounting–based and market–based measures were used. A number of moderating variables were taken into account: systematic (beta) risk, gearing (long–term debt to total long–term finance), (...) tax ratios, and firm size. ANOVA and Kruskall–Wallis tests revealed that mission orientation did not affect performance, whether in terms of stock returns or excess returns. Neither were accounting returns on equity different overall, although shareholder oriented companies experienced wider variations in this measure. A number of multiple regressions were also performed. However, the mission dummy was not found to be a significant variable. (shrink)

Spam electronic mails (emails) refer to harmful and unwanted commercial emails sent to corporate bodies or individuals to cause harm. Even though such mails are often used for advertising services and products, they sometimes contain links to malware or phishing hosting websites through which private information can be stolen. This study shows how the adaptive intelligent learning approach, based on the visual anti-spam model for multi-natural language, can be used to detect abnormal situations effectively. The application of this approach is (...) for spam filtering. With adaptive intelligent learning, high performance is achieved alongside a low false detection rate. There are three main phases through which the approach functions intelligently to ascertain if an email is legitimate based on the knowledge that has been gathered previously during the course of training. The proposed approach includes two models to identify the phishing emails. The first model has proposed to identify the type of the language. New trainable model based on Naive Bayes classifier has also been proposed. The proposed model is trained on three types of languages (Arabic, English and Chinese) and the trained model has used to identify the language type and use the label for the next model. The second model has been built by using two classes (phishing and normal email for each language) as a training data. The second trained model (Naive Bayes classifier) has been applied to identify the phishing emails as a final decision for the proposed approach. The proposed strategy is implemented using the Java environments and JADE agent platform. The testing of the performance of the AIA learning model involved the use of a dataset that is made up of 2,000 emails, and the results proved the efficiency of the model in accurately detecting and filtering a wide range of spam emails. The results of our study suggest that the Naive Bayes classifier performed ideally when tested on a database that has the biggest estimate (having a general accuracy of 98.4%, false positive rate of 0.08%, and false negative rate of 2.90%). This indicates that our Naive Bayes classifier algorithm will work viably on the off chance, connected to a real-world database, which is more common but not the largest. (shrink)

For a sample comprising 36,105 U.S. firm-year observations from 1985 to 2008, we find that firms located in more religious counties enjoy cheaper equity financing costs. This result is robust to a battery of sensitivity tests, including alternative assumptions and model specifications, additional controls for noise in analyst forecasts, and various approaches to addressing endogeneity. In another set of tests, we find that the equity pricing role that religion plays comes predominantly from Mainline Protestants. We also document that the effect (...) of religiosity on firms’ cost of equity capital is larger for firms (periods) lacking alternative monitoring (regulation) mechanisms as measured by lower institutional ownership (the pre-SOX era), implying that religion plays a corporate governance role. Finally, we find that the importance of religion to equity pricing is concentrated in firms that suffer lower visibility, which tend to be more sensitive to local social and economic factors. By examining the links between religiosity and valuation at the firm level, we provide strong, robust evidence supporting the perspective that religion facilitates economic development. (shrink)

We examine how corporate environmental responsibility affects the cost of equity capital for manufacturing firms in 30 countries. Using several approaches to estimate firms’ ex ante equity financing costs, we find in regressions that control for firm-level characteristics as well as industry, year, and country effects that the cost of equity capital is lower when firms have higher CER. This finding is robust to addressing endogeneity through instrumental variables, to using alternative specifications and proxies for the cost of equity capital, (...) and to accounting for noise in analyst forecasts. We conclude that investment in CER reduces firms’ equity financing costs worldwide. (shrink)

Angelika Neuwirth has argued that sura 112 of the Quran is intended as an intertextual corrective commentary on key Jewish and Christian creedal statements. This theory, consonant with recent scholarship considering the Muslim scripture to be a text of late antiquity, would match the enigmatic phrase Allāh al-ṣamad with the Nicene creed’s description of God as “almighty” (pantokrator) and sura 112’s statement that God has no equal (kufuʾ) with the Nicene creed’s homoousia, the term that throughout the seventh (...) century CE remained central to the bitter doctrinal conflict wracking Eastern Christianity. This article surveys the wide debate in the scholarly literature over these quranic verses, and specifically the hapax legomenon of al-ṣamad, and compares the early Muslim exegetical treatment of al-ṣamad with the approach of contemporaneous Christian polemical writing of the late eighth century. It suggests that the key to unlocking the meaning of the sura and al-ṣamad, which has long vexed both premodern and modern scholars, could lie in the concept of Aristotelian substance and its articulation in the trinitarian formula and ensuing christological disputes. (shrink)

An improved variant of the Jaya optimization algorithm, called Jaya2, is proposed to enhance the performance of the original Jaya sacrificing its algorithmic design. The proposed approach arranges the solutions in a ring topology to reduce the likelihood of premature convergence. In addition, the population size reduction is used to automatically adjust the population size during the optimization process. Moreover, the translation dependency problem of the original Jaya is discussed, and an alternative solution update operation is proposed. To test Jaya2, (...) we compare it with nine different optimization methods on the CEC 2020 benchmark functions and the CEC 2011 real-world optimization problems. The results show that Jaya2 is highly competitive on the tested problems where it generally outperforms most approaches. Having an easy-to-implement approach with little parameter tuning is highly desirable since researchers from different disciplines with basic programming skills can use it to solve their optimization problems. (shrink)

Papers presented at an international seminar held at IIT, Chennai, during Dec. 19-20, 2009.

Recent research suggests that collectivism breeds corruption in bank lending. This finding, together with the stickiness of culture, poses a direct challenge to economic growth in collectivist societies. In this paper, we address this grim outlook by examining the types of firms that are susceptible to the detrimental effect of collectivism on lending integrity and the formal institutions that can help alleviate such effect. We find that the adverse effect of collectivism on bank corruption is more severe in small and (...) medium-sized firms, privately owned firms, and non-exporting firms, while it is considerably weaker in countries with more effective private monitoring, a higher fraction of foreign-owned banks, a more competitive banking sector, better information sharing, and stronger legal and political institutions. Our findings are robust to using alternative measures of collectivism and alternative dependent variables. These results highlight how firm-level characteristics and formal institutions interact with collectivism in affecting firms’ access to bank credit. (shrink)

continent. 1.2 (2011): 141-144. This January, while preparing a new course, Robert Seydel was struck and killed by an unexpected heart attack. He was a critically under-appreciated artist and one of the most beloved and admired professors at Hampshire College. At the time of his passing, Seydel was on the brink of a major artistic and career milestone. His Book of Ruth was being prepared for publication by Siglio Press. His publisher describes the book as: “an alchemical assemblage that composes (...) the life of his alter ego, Ruth Greisman— spinster, Sunday painter, and friend to Joseph Cornell and Marcel Duchamp. Through collages, drawings, and journal entries from Ruth’s imagined life, Seydel invokes her interior world in novelistic rhythms.” This convergence of his professional triumph with the tragedy of his death makes now a particularly appropriate time to think about Robert Seydel and his work. This feature contains a selection of excerpts from Book of Ruth (courtesy of Siglio Press) alongside a pair of texts remembering him and giving critical and biographical insights into his art and his person. These texts, from a former student and a colleague respectively, were originally prepared for Seydel's memorial at Hampshire College and have since been revised for publication in continent. For more information on Book of Ruth, please visit the book's page at the Siglio Press website. —Ben Segal draughty R. * Lauren van Haaften-Schick 2011 “The most apt way to order Smithson's library is with the conjunction 'and'; science and religion; modernism and mass culture; what is present and what is missing.” —Alexander Alberro, 248 Robert Seydel's classes on collage and collecting immersed his students in a curious world of cabinets, oddities, exhaustive archives and obscure histories, explored always with critical rigor and a sincere eye for wonder. His office was a compendium of the ancient, mythic, potential and unworldy, where seemingly unrelated references were endlessly pulled, piled and fused in an ecstatic dance of hyper-annotation. The small room and all its contents overflowed with notes tucked in every margin and corner. Books coated the walls like a switchboard, anxious and humming, waiting for infinite links to be activated. William Blake's books of Job and Urizen summoned Greek mythology and the animal as metaphor, leading to 19th century cryptozoology and the cave paintings at Lascaux, Gaston Bachelard's description of the bird in his garden and Robert Rauschenberg's Canyon . Tracking archetypes and following tangential threads, new revelations and ancient narratives were compiled and ordered to form a new text, a bibliography as assemblage, portrait and poem. Robert's library—one of his many collections—is a portrait, an “artifact, collage of time, a token and remnant” (Seydel, 2007) He is humming with it still. The imagination of this room—of Robert—breathes through the pages of Book of Ruth, as every decision and detail unfolds to a cosmos. Allegory, invention, personal and art histories are entangled and leveled, rendering lived, perceived and absorbed experiences indistinguishable. Anonymous scraps discovered on the street or studio floor, careful clippings and drawn figures are chosen and animated through serendipitous destruction and whimsical, delicate positioning. A precise vocabulary of characters and terms erupts and collapses as personas and passers-by wave and whisper, “Every figure reveals aspects of the total form, which is open and green” (Seydel, 2007). The initials R.S. repeat, a nod to Robert's true family tree and further complicating identification. Robt, Robert's sometimes alter-ego, appears in myriad forms as a trickster “half-wit,” mercurial and skittish, or soft and worn thin. Saul is a solemn tinkerer, parsing the world and sometimes blind. Ruth, the speaker of the book, records and translates all, her voice wavering between poetic verse and a cryptic half-speech as complex as it is sparse. The rhythm of frayed edges sets time - the weight of the world and the lightness of paper. Robert wrote of his process, “Material is essential; scuffings carry history, which wanders throughout” (Seydel, 2007). Collectors, assemblers, sway between careful movements of selection and placement as they pull from the found world, mediating calculated and unconscious association to form a lexicon of gestures, symbols and allusion, the “artifacts of a life... the refuse and rejecta of days” (Seydel, 2007). These assembled fragments shift and chatter, at home in their homelessness, actors performing in their own lives, populating an invented world of similar orphans. Such accumulated, severed parts carry the injury of their cutting and retain the evidence of their source, binding loss to creation in a symbiosis of trauma and repair. Mourning and remembrance are deeply embedded in the histories and acts of such practices. Grievance, acceptance, and the fragility of life are conveyed in the 18th century allegorical arrangements of fetal specimens by Frederik Ruysch. A certain melancholy reverence colors Joseph Cornell's intimately tactile assemblages rendering the universe tangible in miniature, or made in devotion to unrequited loves. Preserved in stasis, these ghosts and idols are kept in a purgatory where fact and fiction, past and present are irrelevant distinctions. Catalogued and contained, the subject of loss is transferred to an artifact. Every thread, scrap and letter may be glued, gathered and placed in a museum, a tomb, a box, a page, ripe and open for possession. Holding on to grief and reveling in disrepair, we opt to be haunted. Forever unbalanced and in flux, the sublime of collage is its resolve to irresolution. For Robert, “Art, as creation and as sign of primary Imagination, is not objects but a state, a kind of fluid” (Seydel, 2007) Reflecting on his work, life, and death, I am drawn to my library and the myriad titles acquired through his inspiration. There is Daniel Spoerri's An Anecdoted Topography of Chance , Susan Stewart's On Longing , various Borges, Barthes, Perec, and especially Life: A User's Manual , which concludes that the perfect puzzle will have no solution. I think of the drawers of miscellaneous swallowed objects at the Mutter Museum, Ray Johnson coding the every day in riddles, Wallace Berman twisting tongues, and Susan Hiller laying every detail to bear. Collectors and makers working in endless cycles of observation, ingestion and display. Every gesture informs and is defined by others, every space is shaped by that which surrounds and fills it, the knot has an inner logic, the gigantic is not so different from the miniature, there is a world in every detail, and “All art is collage” (Seydel, 2011) These thoughts have molded my life, my art, and all the minutia that keep the two so profoundly intertwined; There is no difference between life and what we do with our time. “I write my life. I make me up.” What a gift to share this secret way of knowing the world, and to leave this knowledge for us to do with what we please. “Art begins in admiration” (Seydel, 2011) Lauren van Haaften-Schick is a curator, writer and artist based in New York. Upcoming curatorial projects include "Cancelled" at the Center for Book Arts, and "The Spirit of the Signal" at Nicole Klagsbrun Gallery, New York. Recent activities include the workshops "Market, Alternative" and "Alternative Art Economies" at Trade School and Momenta Art, and the e-flux Time/Store, New York. She is the founding director of two arts spaces in Northampton, MA and Philadelphia, PA. She received a BA in Art History and Studio Art from Hampshire college in 2006. Sura Levine on Robert Seydel If early on in his time at Hampshire College I was officially his “mentor,” Robert Seydel quickly became one of my great teachers. Over the years we talked about everything, from art, music, collage, and poetry, to campus politics, this latter far too often. It was always a sublime pleasure, if all too rarely done, to enter his apartment to look at his work in progress, to peruse his bookshelves where, inevitably, there were always new treats to examine. And, while he was working on his Book of Ruth , I was given the opportunity over the course of many meals at the Korean and other restaurants, to talk with him about image and poem ordering. To see how he thought through each comma, each juxtaposition across the gutters of the Book, was to watch a brilliant curator at work. Each day, I walk past his wonderful collaged portrait of Ruth, purchased, after much haggling, as a birthday present, a couple of years ago. And each day, I think how lucky I am to have known Robert as he produced this magnum opus. One of my greatest pleasures in 24 years at the College was to teach “The Collector” with Robert. One of my greatest regrets is that the magic we created together in the classroom will not, and cannot, be duplicated. Its various incarnations, its utter intelligence and magic, were all so deeply Robert’s. His was a mind that put poetry, philosophy, history of science, and history together with art, and art together with music. His intellect and eye were unparalleled. He introduced us to so many artists. He shared his fascination with the cabinets of curiosity of Aldrovandi, of Seba, and Peter the Great’s collection of fetal anomalies, as well as the Museum of Jurassic Technology in Los Angeles. Robert knew them all and so many more. He was a walking encyclopedia, his home a great archive. Arcane knowledge, perhaps, but oh so important for another of Robert’s heroes, the mid-20th century Belgian artist Marcel Broodthaers, whose name he invariably mispronounced as “Broadthayers.” In speaking his name, Robert would always look in my direction in a panic, and then he go on and maul it. I absolutely loved his various mispronunciations of French names and terms! “The Collector” was always filled with talented young artists, art historians, philosophers and writers who all came to understand the wondrous obsessions of the figure of the collector. Students in this course created dazzling projects each term. He always moved while looking and speaking. He read deeply, and commented on everyone’s work with wonderful generosity. Robert always found something to praise even in the least developed of projects. Robert inspired and mentored all of his students into making work that far exceeded their expectations—and ours. For those of you who were lucky enough to have been touched by or to have had an evaluation written by Robert, savor it, keep it, reread it, and share it. He loved working with you all; it is somehow fitting that he died while prepping yet another new course. Robert, it’s almost impossible to speak of you in the past tense, even though you left us a month ago. No doubt, if you knew about our gatherings and celebrations of you, you would be embarrassed that we are making a fuss over you; you always placed the focus on others rather than on yourself. This trait is exactly why so many people miss you now. We’re here to love you publicly as we all did privately for the eleven years you were among us. Robert, my very dear friend, you were an extraordinary artist—you were my brother of choice. My heart broke when yours did. I miss you profoundly. —Sura Levine, February 26, 2011 Sura Levine is a professor of art history at Hampshire College. Her field of specialty is 19th century Belgian and French art, particularly realism and impressionism. Having worked in museums for a number of years both prior to coming to the College, and, as guest curator and co-author of exhibition catalogues, she became particularly interested in the history of museum and trends in collecting. It was because of their shared interests that she and Robert Seydel developed their course, The Collector, which they co-taught for many years. (shrink)

Prior research suggests that the media plays an important information intermediary role in capital markets. We investigate the role of the media in influencing firms’ engagement in corporate social responsibility activities. Using a large sample of 4396 unique firms from 42 countries over the period 2003–2012, we find strong evidence that firms engage in more CSR activities if located in countries where the media has more freedom. This relation is robust to using various proxies for media freedom, an alternative source (...) of CSR data, and to applying the instrumental variables approach to address endogeneity. In additional analyses, we find that the positive relation between media freedom and CSR engagement is stronger for better governed firms and for larger firms. Since the media have the ability to impact reputational capital, we conclude that media freedom affects firms’ incentives to engage in costly CSR activities. (shrink)

The disclosure of corporate environmental performance is an increasingly important element of a firm’s ethical behavior. We analyze how the legal origin of foreign institutional investors affects a firm’s voluntary greenhouse gas emissions disclosure. Using a large sample of firms from 36 countries, we show that foreign institutional ownership from civil law countries improves the scope and quality of a firm’s greenhouse gas emissions reporting. This relation is robust to addressing endogeneity and selection biases. The effect is more pronounced in (...) firms from non-climate-sensitized countries, for which the gap between firms’ environmental standards and investors’ environmental targets is potentially larger, and in less international firms. Firms with a higher level of voluntary greenhouse gas emissions disclosure also exhibit higher valuations. (shrink)

Content-based image retrieval (CBIR) is a technique used to retrieve image from an image database. However, the CBIR process suffers from less accuracy to retrieve many images from an extensive image database and prove the privacy of images. The aim of this article is to address the issues of accuracy utilizing deep learning techniques such as the CNN method. Also, it provides the necessary privacy for images using fully homomorphic encryption methods by Cheon–Kim–Kim–Song (CKKS). The system has been proposed, namely (...) RCNN_CKKS, which includes two parts. The first part (offline processing) extracts automated high-level features based on a flatting layer in a convolutional neural network (CNN) and then stores these features in a new dataset. In the second part (online processing), the client sends the encrypted image to the server, which depends on the CNN model trained to extract features of the sent image. Next, the extracted features are compared with the stored features using a Hamming distance method to retrieve all similar images. Finally, the server encrypts all retrieved images and sends them to the client. Deep-learning results on plain images were 97.87% for classification and 98.94% for retriever images. At the same time, the NIST test was used to check the security of CKKS when applied to Canadian Institute for Advanced Research (CIFAR-10) dataset. Through these results, researchers conclude that deep learning is an effective method for image retrieval and that a CKKS method is appropriate for image privacy protection. (shrink)

Using a large sample of 3,040 U.S. firms and 16,606 firm-year observations over the 1991–2010 period, we find strong evidence that firm internationalization is positively related to the firm’s corporate social responsibility rating. This finding persists when we use alternative estimation methods, samples, and proxies for internationalization and when we address endogeneity concerns. We also provide evidence that the positive relation between internationalization and CSR rating holds for a large sample of firms from 44 countries. Finally, we offer novel evidence (...) that firms with extensive foreign subsidiaries in countries with well-functioning political and legal institutions have better CSR ratings. Our findings shed light on the role of internationalization in influencing multinational firms’ CSR activities in the U.S. and around the world. (shrink)

The Sciences of the Qurʾān contain information about the process of Qurʾān and its structural characteristics, language and stylistic features, as well as statistical data on the content of the Qurʾān. This information, which contributes significantly to the understanding of the Qurʾān, is generally classified within the relevant narratives and the classifications are sometimes associated with verses. In this context, the way in which the Sciences of the Qurʾān explain the verses, which do not act solely on methodical premises, differs (...) from the Qurʾānic exegesis books. In the Sciences of the Qurʾān, the subject of revelation forms are classified within the frame of the narrations, and the 51st verse of the Sūrat al-Shūrā is frequently referred to. In other words, the related classifications are matched with the 51st verse of the Sūrat al-Shūrā. In the exegesis, this verse is handled more comprehensively considering its context and the literal possibilities. There are two remarkable comments about this verse in terms of its reflection in the revelation classifications. However, on the contrary, it is possible to encounter examples where the verse is subject to specific discussions. One of them belongs to Jār Allāh al-Zamakhsharī (d.538/1144) and the other to Nāṣir al-Dīn al-Bayḍāwī (d. 685/1286). When the exegesis of al-Zamakhsharī and al-Bayḍāwī are examined, it is seen that this verse is the subject of ru’yat Allah (seeing Allah) discussion between Muʿtazila and Ahl al-Sunnah and the classifications are made in this context. However, it is interesting to note that the classification of al-Zamakhsharī is more suitable for the perspective of the Sciences of the Qurʾān. In this study, the codes of the determinations made by al-Zamakhsharī and al-Bayḍāwī related to the 51st verse of Sūrat al-Shūrā was read on the commentaries. While al-Zamakhsharī explains this verse as a proof for the argument that God cannot be seen, al-Bayḍāwī develops an example of reactionary interpretation upon Zamakhsharī’s view. The Sciences of the Qurʾān (as a discipline), which opens a separate title to the ways of revelation, uses this verse as a template and takes it away from the discussion. In the study, the subjective dimensions of the discussion and classifications made in the context of this verse were evaluated. As a result, it is concluded that a classification similar to classification of al-Zamakhsharī has been made in the literature of the Sciences of the Qurʾān as it provides more comprehensive framework. Summary: During the period of revelation of the Holy Qurʾān not only the sunnah and actions of the Prophet which explained the Holy Qurʾān, but also various sources of information based on language and consultation, were used in order to understand the Holy Qurʾān. The first people introduced to the revelation used their own language/oratory skills, which were natural them, to understand the Qurʾān and were also able to observe the events and problems that brought about the revelation of the verses. These elements, used by those first people for understanding the Qurʾān, were readily available in their society. Therefore, understanding of the Qurʾān while the Prophet was still alive did not require a codification of those resources or treatment of the matter on a theoretical level. Subsequent generations mostly compensated the lack of those advantages by the use of the Sciences of the Qurʾān books penned individually after 2nd Century (A.H.), and those written systematically under the collective name "the Sciences of the Qurʾān" starting from the 6th century (A.H.). These works covered many subjects such as the beginning of the revelation, the accentuation of the Qurʾān, the physical development process of the Qurʾānic text, information based on observation as well as the tone and content of the Qurʾān and provided information details for Qurʾānic interpretations. Over time, this information was classified in the Sciences of the Qurʾān literature, organized under various relevant titles and enhanced with examples, numerical and qualitative information. One of the main topics of the Sciences of the Qurʾān is the subject of “revelation and its forms”. In the literature of the Sciences of the Qurʾān, the classifications made under this topic are generally associated with the verse 51 of Sūrat al-Shūrā. In this verse, the forms of communication between Allah (Jalla Jalaluhu) and the servant/prophet are categorized. The context of the verse 51 of the Sūrat al-Shūrā in the tafsīr literature is different from the context in the Sciences of the Qurʾān literature. As a matter of fact, while this verse is examined in detail with respect to the context, concept analysis, and the possibilities of i‘rāb (classical Arabic grammar), it is merely referred to in the Sciences of the Qurʾān. This is due to the fact that the determinations and classifications made in the Sciences of the Qurʾān are shaped mostly in the light of the historical context and narrations of the subject.It is also possible to encounter examples of tafsīr where the 51st verse is made the topic of detailed discussions. There are two remarkable comments about this verse in terms of its reflection in the revelation classifications. One of them belongs to Jār Allāh al-Zamakhsharī (d.538/1144) and the other belongs to Nāṣir al-Dīn al-Bayḍāwī (d. 685/1286). The tafsīr s of al-Zamakhsharī and al-Bayḍāwī make it clear that this verse is the subject of ru’yat Allah discussion between the Muʿtazila and Ahl al-Sunnah and the classifications are made accordingly. The fact that i‘rāb examinations of the two authors are similar and both took into account other linguistic possibilities despite their preferences, which also prove that the points of conflict are not literal. Al-Zamakhsharī thinks that this verse determines the way Allah speaks not only with his prophets but also with all people. According to al-Zamakhsharī, the 51st verse refers to the three forms of communication that takes place between God and any of His servants. Allah communicates with His servants; a) through inspiration, inspiration to heart or through dreams, b) by making His words heard through certain channels, c) by sending one of his angels as a messenger. In the verse, the first is expressed as revelation, the second is to speak behind a veil, and the third is to send a messenger. According to al-Zamakhsharī, Allah's inspiration to the mother of Moses, the dream that He showed to Abraham regarding the sacrificing of his son and inspiration of Psalms to David, all relate to the revelation concept mentioned in the first option. Al-Zamakhsharī believes that revelation from behind a veil is an adage. This adage can be compared to a king speaking with one of those at his service behind a veil/curtain, where the person hears the voice of the king but cannot see him. Allah only spoke to Moses and angels in that manner, and sent angels to speak to His other servants/prophets.As a response to al-Zamakhsharī, al-Bayḍāwī interpreted the verse concisely explaining the 'revelation' (وحيا) as a secret word that is quickly understood. Because, in terms of its nature, revelation is not a word made up of sound waves that come one after another to make words. In the verse, this word refers both to the Night Journey (Mi‘rāj) and the talk mentioned in the hadiths regarding the ru’yat Allah, and Allah speaking to Moses without Moses seeing Allah. However, in the verse min verâi ḥicâb/attributed to the word 'revelation 'من وراء حجاب makes it clear that the expression refers to a form of speech in which Allah is heard but not seen. Therefore, the word 'revelation' refers to a mutual talk and according to al-Bayḍāwī, this is proof that ru’yat Allah is possible. The fact that the classifications made in the Sciences of the Qurʾān literature agrees with the classification of al-Zamakhsharī, not al-Bayḍāwī. This result is closely related to the structural features of the Sciences of the Qurʾān in which authors strive to make general explanations that are beyond sectarian preferences and views. Understanding the verse as a conversation between Allah and man, and not between Allah and His prophet, provides a more comprehensive classification in terms of the use of revelations (not only the use of the word revelation) in the Qurʾān. Thus, the address that was made to Abraham in his dream, the revelation of to Moses' mother, and inspiration to our holy Prophet and other people can be interpreted according to this verse. In addition, the ru’yat Allah debate was excluded from the subject in the classifications made in the Sciences of the Qurʾān and implication of the verse was limited to the talks made in a worldly manner. (shrink)

This study provides evidence on the relationship between corporate social responsibility and firms’ credit ratings. We find that credit rating agencies tend to award relatively high ratings to firms with good social performance. This pattern is robust to controlling for key firm characteristics as well as endogeneity between CSR and credit ratings. We also find that CSR strengths and concerns influence credit ratings and that the individual components of CSR that relate to primary stakeholder management matter most in explaining firms’ (...) creditworthiness. Overall, our results suggest that CSR performance conveys important non-financial information that rating agencies are likely to use in their evaluation of firms’ creditworthiness, and that CSR investments—particularly those that extend beyond compliance behavior to reflect what is desired by society—can lead to lower financing costs resulting from higher credit ratings. (shrink)

Maḥmūd, Zakī Najīb; 1905- ; philosophy; criticism and interpretation.

International Institute of Islamic Thought; Islam; essence, genius, nature; history.

Emotional stimuli (e.g. words, images) are often remembered better than neutral stimuli. However, little is known about how memory is affected by an environmentally induced emotional state (without any overtly emotional occurrences) – the focus of this study. Participants were randomly assigned to discovery (n = 305) and replication (n = 306) subsamples and viewed a desktop virtual environment before rating their emotions and completing objective (i.e. item, temporal-order, duration) and subjective (e.g. vividness, sensory detail, coherence) memory measures. In both (...) samples, a Partial Least Squares Correlation analysis showed that an emotional state characterised by high negative emotion (i.e. threat, fear, anxiety) and arousal was reliably associated with better memory in both objective (i.e. item) and subjective (i.e. vividness and sensory detail) domains. No reliable associations were observed for any temporal memory measures (objective or subjective). Thus, an environmentally induced state of negative emotion corresponds with enhanced memory for indices of episodic memory pertaining to “what” happened, but not necessarily “when” it happened. (shrink)

As emphasised in Islamic sources, justice is one of the most important issues covered in the religion of Islam. In fact, justice is a central theme in Islam and has a special value in this regard. Conversation about justice and its nature, as well as its realisation in human communities, has been thus far a necessity in human life. Actually, the establishment and implementation of justice in all areas are crucial for the utopia. Given the importance of this subject, the (...) present study aims to determine and explain the components of the justice-oriented Islamic community based on the teachings of Nahj al-Balaghah. Therefore, the components that introduce justice orientation in the Islamic community are extracted from the sermons, letters and wise sayings (viz. narrations) of Nahj al-Balaghah. Afterward, the extracted components are classified based on the similarity of the themes and concepts. In the end, five classifications are introduced, including distributive justice, procedural justice, interactional justice, social justice and fairness.Contribution: Based on the determined indices, the model of justice-oriented Islamic community is developed. It is thus recommended to pay more attention to the realisation of a justice-oriented Islamic community by researchers and leaders. This is mainly because of the fact that the opposite of a justice-oriented community is one with injustice, where oppression and disrespect for the rights of others occur, divine blessings change, divine wrath and anger are provoked and destruction approaches. (shrink)

To commemorate 40 years since the founding of the Journal of Business Ethics, the editors-in-chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialog around the theme Bringing Excitement to Empirical Business Ethics Research (inspired by the title of the commentary by Babalola and van Gils). These editors, considering the diversity of empirical approaches in business ethics, envisage a future in which quantitative (...) business ethics research is more bold and innovative, as well as reflexive about its techniques, and dialog between quantitative and qualitative research nourishes the enrichment of both. In their commentary, Babalola and van Gils argue that leadership research has stagnated with the use of too narrow a range of perspectives and methods and too many overlapping concepts. They propose that novel insights could be achieved by investigating the lived experience of leadership (through interviews, document analysis, archival data); by focusing on topics of concern to society; by employing different personal, philosophical, or cultural perspectives; and by turning the lens on the heroic leader (through “dark-side” and follower studies). Taking a provocative stance, Bal and Garcia-Lorenzo argue that we need radical voices in current times to enable a better understanding of the psychology underlying ethical transformations. Psychology can support business ethics by not shying away from grander ideas, going beyond the margins of “unethical behaviors harming the organization” and expanding the range of lenses used to studying behavior in context. In the arena of finance and business ethics, Guedhami, Liang, and Shailer emphasize novel data sets and innovative methods. Significantly, they stress that an understanding the intersection of finance and ethics is central to business ethics; financial equality and inclusion are persistent socio-economic and political concerns that are not always framed as ethics issues, yet relevant business policies and practices manifest ethical values. Finally, Charles Cho offers his opinion on the blurry line between the “ethical” versus “social” or “critical” aspects of accounting papers. The Journal of Business Ethics provides fertile ground for innovative, even radical, approaches to quantitative methods (see Zyphur and Pierides in J Bus Ethics 143(1):1–16, https://doi.org/10.1007/s10551-017-3549-8, 2017), as part of a broad goal of ethically reflecting on empirical research. (shrink)

This study provides novel evidence of the impact of corporate social responsibility (CSR) on investment sensitivity to cash flows. We posit that CSR affects investment–cash flow sensitivity (ICFS) through information asymmetry and agency costs, commonly viewed as the two channels through which investment responds to the availability of internal cash flows. We find that CSR performance leads to a decrease in ICFS. We further find that ICFS decreases (increases) when CSR strengths (concerns) increase. Finally, we find that the effect of (...) CSR on ICFS is driven by the areas Community, Diversity, and Human Rights. In sum, the findings of this study stress the relevance of CSR—in particular, of CSR activities that extend beyond compliance behavior and reflect what is desired by society—in reducing market frictions and improving firms’ access to financial capital. (shrink)

In his 1988 University Lecture in Religion at Arizona State University, Josef van Ess argued for a widespread concept of a “compact” God in early Islam. The notion is expressed by ṣamad in Sura 112.2, an enigmatic word, which “in the first half of the second Islamic century … was understood as meaning ‘massive, compact.’” There is Islamic evidence for this, van Ess argued: “The best testimony, however, comes from outside Islam: Theodore Abū Qurra, bishop of Ḥarrān in Upper (...) Mesopotamia , translated ṣamad into Greek as sphyropēktos, a quite unusual word meaning something like ‘hammered together, closely united.’ Nicetas of Byzantium later on used holosphyros instead, ‘entirely chased in metal.’” Those familiar with the negative reception of these Byzantine translations of ṣamad by several scholars will undoubtedly be surprised by van Ess's statement, which considers the translations as trustworthy testimony. When John Meyendorff had earlier wondered tentatively whether some Byzantine interpretations of Islamic doctrine, including God sphyropēktos or holosphyros, could “in fact come from some forms of popular Arab religion—distinct, of course, from orthodox Islam—which were known to the Byzantines,” his thought was called “provocative.” Scholars translate sphyropēktos as “beaten solid into a ball” or “solid ” and holosphyros as “of hammer-beaten metal” , “made of solid, hammer-beaten metal” , “impenetrable” , or “made of solid metal beaten to a spherical shape” . They are often inclined to assume that the Greek words represent “a clumsy translation” , “a blatant, derogatory mistranslation of the divine epithet ṣamad” , “the result of a biased attitude and wrong interpretation of the Qur՚anic proclamation of Allah” , or “one of the stock examples in Christian polemics against Islam” or that they were “probably originally chosen for polemical reasons, to claim that Muslims believe in a material, corporeal God” . Perhaps under the impression of these views, in his recent translation of Theodore Abū Qurrah, John C. Lamoreaux, instead of sphyropēktos, adopts a variant reading, steiropēktos , meaning “barren-built.”. (shrink)

al-Tabarsī is one of the glossators in the Shī‘ah gloss tradition in the second middle period or first sagacity period. al-Tabarsī who had a wide knowledge in the various knowledge branches was mentioned as a glossator, narrator of Mohammad’s all sayings, deeds and approvals and scribe. One of compilations that al-Tabarsī wrote it in the field of gloss is Macmau-l-bayān fī tafsīri-l-Qur’ān. The glossator who widely included the recitations in this work used some evidence related to their averment while he (...) was reporting the recitations, and he made the recitations’ justification in the framework. The averment is a science which determines the correct recitations as distinguishing the correct one of recitation’s differences from the deficient one, and which founds an aspect of the correct category with all the other transferred and linguistic arguments of recitation in the predilection besides the imputation, the formal Qur’ān. Al-Tabarsī first mentioned the recitations under the subtitle of recitation related to the verses in each sura and then transferred the argument of recitations with the term of argument. So the glossator applied to give evidence on them with the linguistic and transferred arguments in each of the parts that the recitations were nearly mentioned. He mentioned the imputation, the Qur’ān lettering, verse, hadith, companion and natural people’s readings. He used Arabic poetry, Arabic idiom, dialect, grammar and syntax rules for the linguistic arguments. In this study, the evidences which were used in the recitations’ averment are reviewed in the sample of al-Tabarsī’s gloss in the name of Majmau-l-bayān. Summary: Full name of al-Tabarsī who was one of the leading scholar of Shī‘a is Fadl b. Hasan b Fadl al-Tabarsī. He was born in Thabaristan. According to some narration he was born in village named Tafrish which is between Kashan and Isfahan. He was called al-Tabarsī by reference to his hometown Thabaristan, according to another opinion he was called al-Tabarsī which comes from his birth place known as Tafrish located between Kashan and Isfahan. Tafrish was translated into Arabic as Tabars. Also, the commentator was known with nicknames such as Amīnü’l-islām, Amīnü’d-dīn and Umdatü’l-Mufassīrīn. He was called Sebzevarī due to the place where he died and named Maşhadī and Ṭūsī because of the place where he was buried. Although he is proficient in many fields, he has been described in the sources as commentator, muhaddīth and faqīh. Mufassīr has written many works in Islamic sciences. one of his works written in the field of commentary is Mujmau-l-bayān fī tafsīri-l-Qurʾān. Mufassīr stated that he wrote this commentary by taking advantage of Ṭūsī 's (d. 460/1067) al-Tibyān by saying “It is a guide from which I benefited from Tibiān light, and I write the subjects on the basis of his method”. The author started to write this work with the encouragement of some of his friends after he had aged quite a bit and his hair turned white. and he saw a gap in this area. He spent a lot of effort to fill that gap. This commentary, written during the first dirayet of the Shī‘a exegesis, is more moderate than the previous periods of Shī‘a commentators. The most basic indicator of this is the definitive rejection of the falsification of the Qurʾān in this period. The second important indicator is that insults and degrading expressions about the first three of the hulafā-i rashid and some of the companions are not accepted. The third important indicator is that most of the verses have been interpreted in a manner that corresponds to the views of the Ahl al-Sunnah school in linguistic analyses and proved by appealing to Arabic poems and sayings. al-Tabarsī mentioned recitation almost in all verses as a subtopic. He performed this in the surah by using subtopics. Then he has used “hujjatuhu” (its evidence) expression to narrate the evident of qirāʾāt. By doing so, commentator grounded qirāʾāts by using their evidences utilizing linguistic and narrative evidences in nearly every mentioned qirāʾāts. İhtijaj is a science that determines the authentic readings by distinguishing authentic readings from the weak ones, and that grounds the reading in the choice of an angle, which is mentioned in the authentic category, with isnād, Mushaf script and all other narrative and linguistic evidences. There are two types of ihtijaj which are ihtijaj bi-l-qirāʾāt ve ihtijaj li-l-qirāʾāt. İhtijaj li-l-qirāʾāt uses the linguistic evidences such as isnād, Mushaf line, Arabic language, consumables-nahiv pedestals, polish differences and the narrative evidences such as verses, hadith, qirāʾāt, Arabic words and poetry in determination and preference of a reading aspect. ihtijaj bi-l-qirāʾāt is the use of kıraa as evidence for any matter of science. al-Tabarsī has also mentioned detection proofs which reveal the authentic ways of qirāʾāt like isnād and rasm al-mushaf. Isnād is attribution to whom take the qirāʾāt from previous persons. This proportion reaches up to the Prophet. The persons in the chain of isnād constitute this chain. al-Tabarsī has given in preface the names of the recitors and narrators, which are famous in the cities, based on the fact that an authentic attribute is the basic element in the determination of the qirāʾāh. Thus he passed on the chains of isnād that reached up to the Prophet. Another thing that al-Tabarsī used in the determination proof of qirāʾāh is rasm al-mushaf. The commentator has used the spelling of al-mushaf scripture as evidence by saying “written in al-mushaf like this”. al-Tabarsī, also mentioned preferable evidences about ways of qirāʾā’s proof. Preferred proofs, are evidence to make choosing between qirāʾāh whose authenticity is defined by means of determination proofs. These evidences are divided into two parts which are determination proofs-based and special. Special evidence has not relation with the determination proofs. It contains evidence categories used to prefer one of the two authentic qirāʾāh as special. These categories are divided into four parts: linguistic, transplant, mental and private. al-Tabarsī has evidenced with verses of narrative proofs in the preferred evidence category. The commentator has mentioned about this method for qirāʾā evidence extensively. He has grounded qirāʾāh by using verses. al-Tabarsī also has evidenced these matters by using words of the Prophet from narrative proofs in the preferred evidence category. In this method commentator has evidenced from hadith after mentioning qirāʾāh ways. al-Tabarsī evidences from narrative proofs with qirāʾāh preferred evidence category. In this context, the commentator mentioned recitation of companion and followers by saying his qirāʾāh after reporting qirāʾāh. Moreover, the commentator has sometimes mentioned recitations which is related with reading seven of the recitation and reading ten of the recitation sciences qurra recitation and sometimes mentioned recitations which are known as shadhdh. Then, he has examined these recitations with the qirāʾāh of companions and followers. al-Tabarsī has benefited from narrative evidences, Arabic poetry and phrase in the preferred evidence category extensively. Another evidence used for examination of qirāʾāh is linguistic evidences. Qirāʾāh are related with Arabic language because it has connection with Qur’ānic wording which revelated in Arabic. al-Tabarsī has benefited from some things such as Arabic grammar rules and dialectic differences extensively. The commentator has benefited from Arabic grammar by emphasizing the meaning of the words with the literary features. He has explained grammar statement related with qirāʾāh aspects. He has also explained linguistic rules which are about aspects. (shrink)