This article analyzes the relationship between corporate social responsibility (CSR) decoupling and financial market outcomes. CSR decoupling refers to the gap between CSR disclosure and CSR performance. More specifically, we analyze the effect of CSR decoupling on analysts’ forecast errors, cost of capital, and access to finance. We also examine the moderating effect of forecast errors on relationships between CSR decoupling and cost of capital and access to finance. For a sample of U.S. firms consisting of 7,681 firm-year observations for (...) the period 2006–2015, our empirical evidence supports the idea that a wider gap results in higher analysts’ forecast errors, a greater cost of capital, and reduced access to finance. In addition, our results show that forecast errors enhance the effect of the CSR decoupling on cost of capital and access to financial resources. We also note that external monitoring, in the form of greater analysts’ coverage, reduces CSR decoupling. (shrink)

In the first year of life, infants' speech perception becomes attuned to the sounds of their native language. This process of early phonetic learning has traditionally been framed as phonetic category acquisition. However, recent studies have hypothesized that the attunement may instead reflect a perceptual space learning process that does not involve categories. In this article, we explore the idea of perceptual space learning by implementing five different perceptual space learning models and testing them on three phonetic contrasts that have (...) been tested in the infant speech perception literature. We reproduce and extend previous results showing that a perceptual space learning model that uses only distributional information about the acoustics of short time slices of speech can account for at least some crosslinguistic differences in infant perception. Moreover, we find that a second perceptual space learning model, which benefits from word‐level guidance. performs equally well in capturing crosslinguistic differences in infant speech perception. These results provide support for the general idea of perceptual space learning as a theory of early phonetic learning but suggest that more fine‐grained data are needed to distinguish between different formal accounts. Finally, we provide testable empirical predictions of the two most promising models and show that these are not identical, making it possible to independently evaluate each model in experiments with infants in future research. (shrink)

Gender issues are well-researched in the general management literature, particular in studies on new ventures. Unfortunately, gender issues have been largely ignored in the dynamic capabilities literature. We address this gap by analyzing the effects of gender diversity on dynamic capabilities among micro firms. We consider the gender of managers and personnel in 124 Ukrainian tourism micro firms. We examine how a manager’s gender affects the firm’s sensing capacities and investigate how it moderates team gender diversity’s impact on sensing capacities. (...) We also investigate how personnel composition impacts seizing and reconfiguration capacities. We find that female managers have several shortcomings concerning a firm’s sensing capacity but that personnel gender diversity increases this capacity. Team gender diversity has positive effects on a firm’s seizing and reconfiguration abilities. Our study advances research on gender diversity and its impact on firm capabilities and illustrates its relevance for staffing practices in micro firms. (shrink)

The Sophia tradition was formed in European philosophical and religious creativity and was developed in the pre-Christian period by Plato. Then it was reflected in Gnosticism and Neo-Platonism, the writings of prominent theorists of Christianity - fathers and teachers of the church, mystics of the Middle Ages. This tradition was reflected in the temple architecture and iconography of the Orthodox East, and took a systematic form of the doctrine of sophiology in the "philosophy of unity." The doctrine of Sophia the (...) Wisdom of God is set forth in the biblical book of the parables of the Solomons, as well as in the non-canonical books of the Old Testament - the Wisdom of Solomon and the Wisdom of Jesus the son of Sirach. In Ukraine, Sofia teaching has been known since medieval times and was a feature of Kyiv Christianity. (shrink)

Gender issues are well-researched in the general management literature, particular in studies on new ventures. Unfortunately, gender issues have been largely ignored in the dynamic capabilities literature. We address this gap by analyzing the effects of gender diversity on dynamic capabilities among micro firms. We consider the gender of managers and personnel in 124 Ukrainian tourism micro firms. We examine how a manager’s gender affects the firm’s sensing capacities and investigate how it moderates team gender diversity’s impact on sensing capacities. (...) We also investigate how personnel composition impacts seizing and reconfiguration capacities. We find that female managers have several shortcomings concerning a firm’s sensing capacity but that personnel gender diversity increases this capacity. Team gender diversity has positive effects on a firm’s seizing and reconfiguration abilities. Our study advances research on gender diversity and its impact on firm capabilities and illustrates its relevance for staffing practices in micro firms. (shrink)

The purpose of this paper is to investigate different approaches in measurement of the concept of dynamic capabilities. The paper focuses on a formative measurement model by Wilden and colleagues (2013) and a reflective model by Li and Liu (2014). The models were tested on Ukrainian firms in relation to their performance. A Ukrainian and Russian translation of both measurements is introduced and tested. The proposed measurements were tested by applying a partial least squares algorithm using SmartPLS™ software. The sample (...) contained 113 randomly selected firms from the city of Dnipropetrovs’k and the Dnipropetrovs’k region. The results showed that, first, both measurement approaches produced similar results. There were no statistically significant differences between the results received from these measurements. Second, organizational settings like firm size and firm type did not influence the results. Third, dynamic capabilities proved to be a reliable predictor of a firm’s performance. This study is unique in that it applies and compares two different measuring models (reflective and formative) and provides empirical data on the usefulness of both methods. (shrink)

The basis of Kiev Christian theological method is Sophian tradition in European philosophical and religious art. Sophian tradition was elaborated in the pre-Christian period. It reflected in the works of prominent Christian theoreticians and Old Slavic and ancient teachers of Christianity.

Mostly consists of works composed in Tibetan, with translations into Mongolian, on the Soyombo script.

On Western philosophy from the point of view of Burmese philosophers.

After the full-scale invasion of the Russian Federation into Ukraine, the flow of forced migration from Ukraine has significantly increased as people tried to protect their lives and find a safe place to live. Given that Ukraine shares the external border with the European Union, most people sought protection precisely in the Member States of the European Union. The study aims to analyze the features of the legal regulation of the provision of temporary protection in the European Union and determine (...) the reasons and conditions that led to its activation after the full-scale invasion of the Russian Federation into Ukraine on February 24, 2022. The leading method of the research was the method of systematic analysis, which helped define temporary protection as a multifaceted phenomenon and determine the reasons and conditions that led to its activation in the European Union after the full-scale invasion of the Russian Federation into Ukraine on February 24, 2022. In order to regulate the mass influx of Ukrainian displaced persons, the European Union has activated the mechanisms of temporary protection, which is an emergency mechanism introduced by a decision of the Council of the European Union. The status of a person with temporary protection provides certain rights analyzed in the article. Thus, the activation by the European Union of the Temporary Protection Directive is a justified and appropriate measure to protect the mass influx of displaced persons from Ukraine. (shrink)

_A portion of the revenue from this book’s sales will be donated to Doctors Without Borders to assist the humanitarian work of nurses, doctors, and other health care providers in the fight against COVID-19 and beyond._ _Concepts and Cases in Nursing Ethics_ is an introduction to contemporary ethical issues in health care, designed especially for Canadian audiences. The book is organized around six key concepts: beneficence, autonomy, truth-telling, confidentiality, justice, and integrity. Each of these concepts is explained and discussed with (...) reference to professional and legal norms. The discussion is then supplemented by case studies that exemplify the relevant concepts and show how each applies in health care and nursing practice. This new fourth edition includes an added chapter on end-of-life issues, and it is revised throughout to reflect the latest developments on topics such as global health ethics, cultural competence, social media, and palliative sedation, as well as ethical issues relating to COVID-19. (shrink)

On November 2019, the world commemorated the 30th anniversary of the United Nations’ Convention on the Rights of the Child. The UNCRC noted that “the press and other media have essential fu...

A modern classic of Universal Sufism that explores the mystical dimensions of music-and the musical dimensions of mysticism. Music, according to Sufi teaching, is really a small expression of the overwhelming and perfect harmony of the whole universe-and that is the secret of its amazing power to move us. The Indian Sufi master Hazrat Inayat Khan (1882-1927), the first teacher to bring the Sufi mystical tradition to the West, was an accomplished musician himself. His lucid exposition of music's divine (...) nature has become a modern classic, beloved not only by those interested in Sufism but by musicians of all kinds. This newly reissued edition includes a foreword by Pir Zia Inayat Khan, Hazrat Inayat Khan's grandson and the current leader of the Inayati Order, the widespread Western Sufi organization that Hazrat Inayat Khan founded. (shrink)

Based on the Lotka–Volterra system, a pest-natural enemy model with nonlinear feedback control as well as nonlinear action threshold is introduced. The model characterizes the implementation of comprehensive prevention and control measures when the pest density reaches the nonlinear action threshold level depending on the pest density and its change rate. The mortality rate of the pest is a saturation function that strictly depends on their density while the release of natural enemies is also a nonlinear pulse term depending on (...) the density of real-time natural enemies. The exact impulsive and phase sets are given. The definition and properties of the Poincaré map corresponding to the pulse points on the phase set are provided. We investigate the existence and stability of boundary and interior order-1 periodic solution. The theoretical analysis developed in the present paper combined with nonlinear controlling measures as well as nonlinear action threshold methods and techniques laid the foundation for the establishment and analysis of other state-dependent feedback control models. (shrink)

In article it is considered separate questions of activity of the Ministry of Internal Affairs of Ukraine concerning development of the international cooperation with law-enforcement structures of other countries, the governmental and non-governmental organizations in sphere of counteraction to human trade. It is analyzed legal base formation, development of forms and methods of activity of special divisions of the Ministry of Internal Affairs of Ukraine in struggle against this kind of transnational criminality, it is made the conclusions concerning necessity of (...) the using complex, present oriented actions of counteraction to this kind of criminality. (shrink)

This study examined the influence of ethical leadership on knowledge sharing, the mediating role of psychological ownership, and the moderating effect of professional commitment between ethical leadership and knowledge sharing. Data were collected from 307 public listed Pakistani companies’ employees. Statistical analyses were performed by using SPSS Version 25 and AMOS version 22. The findings indicate a positive relationship between EL and KS behavior. Additionally, the impact of EL on KS was partially mediated by psychological ownership. Furthermore, professional commitment buffers (...) the link between EL and KS. This study contributes to the body of knowledge in the field of leadership by confirming the role of ethics. The results show that ethical leaders develop employee attitudes that contribute to employee KS behavior. Ethical leaders create and encourage a learning culture to enhance organizational performance. This study adds to the little data on the positive impact of EL on listed company’s employees and addresses the gaps in previous studies on the role of EL in changing environments. In addition, professional commitment as a moderator has not been previously investigated with ethical leadership antecedents. (shrink)

Within the Ideological Surround Model of the social sciences and religion, so-called “universal” perspectives within the psychology of religion can dialogically clarify and be clarified by the “particular” elements of Muslim commitment. This study developed new scales for operationalizing the experience and behavior of Pakistani Muslims during Ramadan. In a sample of university students, one set of experiential factors apparently facilitated, whereas another interfered with the practices of Ramadan. Intrinsic and Extrinsic Personal Religious Orientations correlated with greater and the Extrinsic (...) Social motivation with lower levels of involvement in Ramadan. Relative to these religious orientation measures, Ramadan experience scales displayed incremental validity by explaining additional variance in Ramadan behavior. Women proved to be more religious than men. At the most general level, these data further supported the dialogic assumptions of the Ideological Surround Model of research in the psychology of religion. (shrink)

Recently a prospective, observational clinical study was carried out in the department of ophthalmology, at a district general hospital. The main purpose of the study was to evaluate the medicolegal and ethical implication of consent and confidentiality in ophthalmic practice, in accordance with the guidelines provided by medical law. One hundred patients, who had been referred by optometrists to ophthalmologists, were included in the study. The general ophthalmic services (GOS) 18 form, a referral form used by optometrists for referring patients (...) to ophthalmologists, which allows optometrists to share a patient's medical information with ophthalmologists, was used as a …. (shrink)

The question of the development of aesthetic perception in relation to works of art and phenomena of nature suggests a differentiation between aesthetic education and art education which will be attempted in this study. At the same time the necessary interrelationship between the two will also be analysed.

Non-naturalist realists are committed to the belief, famously voiced by Parfit, that if there are no non-natural facts then nothing matters. But it is morally objectionable to conditionalise all our moral commitments on the question of whether there are non-natural facts. Non-natural facts are causally inefficacious, and so make no difference to the world of our experience. And to be a realist about such facts is to hold that they are mind-independent. It is compatible with our experiences that there are (...) no non-natural facts, or that they are very different from what we think. As Nagel says, realism makes scepticism intelligible. So the non-naturalist must hold that you might be wrong that your partner matters, even if you are correct about every natural, causal fact about your history and relationship. But to hold that conditional attitude to your partner would be a moral betrayal. So believing non-naturalist realism involves doing something immoral. (shrink)

The New Towns Movement began in England and later spread world-wide in response to the increasing concern felt at the deterioration of the quality of life in the large cities under the impact of industrialization. The New Towns, it was felt, would combine the advantages of life in the country with that of life in the city. They would be small communities of between 30.000 and 60.000 inhabitants. Their principal characteristics were to be a balanced economy and a well-defined pattern (...) of industrial, commercial and residential zones. (shrink)

_The article discusses the meaning of “ethical” in the context of ethical goods. Terms like “ethical” or “responsible” have assumed new meanings when used to indicate the quality of a product or material. In the article, we analyse the transformed notion of “ethical”, its limits and extensions, using the case of cobalt mining and electronics as an illustrative example. As a non-substitutable material needed by the booming electronics industry and mined in horrendous conditions, the use of cobalt brings forth difficult (...) questions about responsibility. We approach this question from the perspective of the meaning of “ethical” cobalt, and thereby ethical laptops. We use data collected in the context of a CSO project focused on “ethical laptops” and a literature review, and place this in the context of applied ethics. In conclusion, we show how the notion of “ethical products” is complicated by the various possible meanings of responsibility and difficult choices between disengagement from unethical practices and deeper engagement for changing these practices__._ _Keywords:_ Ethical trade, Global value chains; Ethical theory; Developing countries; Electronics; Stakeholders. (shrink)

The Community of Shared Future for Mankind (CSFM) concept is a comprehensive Chinese proposal for a better future of mankind. In this article, we provide a comprehensive analysis of this concept by focusing on its origin, evolution and philosophical foundation. This article deals with the origin and evolution of the CSFM concept. We show that the concept originated during the presidency of Hu Jintao, who initially used it for the domestic affairs of China. However, the usage of the concept was (...) later extended from domestic to international affairs. Though Hu Jintao conceived the CSFM concept, it is president Xi Jinping who became its greatest advocate. We explore the CSFM concept’s development and evolution into one of the most influential, diverse and dominant concepts of international relations under president Xi. Furthermore, the article explores the philosophical foundation of the CSFM concept. We argue that although CSFM concept is seen as a 21st century Chinese idea, the roots of the concept can be traced back to much earlier time in history. The concept is based on three major philosophical thoughts: Marxism, Confucianism and the philosophy of Mencius. We show that the CSFM concept is greatly influenced by Marx’s ideas such as the transformation of the world, the free association of producers, historical materialism and dialectics. We also point to a number of Confucian principles that are adopted by the CSFM concept. The CSFM concept not only adopts Confucian principles but also extends their scope from the individual level to international relations. Similarly, we also highlight that the CSFM concept is influenced by Mencius’ concepts such as universal brotherhood, responsibility towards the betterment of the world, humane governance, free trade, equal sharing of wealth and the conservation of natural resources. (shrink)

Jensen’s inequality is one of the fundamental inequalities which has several applications in almost every field of science. In 2003, Mercer gave a variant of Jensen’s inequality which is known as Jensen–Mercer’s inequality. The purpose of this article is to propose new bounds for Csiszár and related divergences by means of Jensen–Mercer’s inequality. Also, we investigate several new bounds for Zipf–Mandelbrot entropy. The idea of this article may further stimulate research on information theory with the help of Jensen–Mercer’s inequality.

Aesthetics of art and literature; articles.

Business and Society Review, Volume 127, Issue 2, Page 437-460, Summer 2022.

This essay develops the epistemic challenge to non-naturalist moral realism. While evolutionary considerations do not support the strongest claims made by ‘debunkers’, they do provide the basis for an inductive argument that our moral dispositions and starting beliefs are at best partially reliable. So, we need some method for separating truth from falsity. Many non-naturalists think that rational reflection can play this role. But rational reflection cannot be expected to bring us to truth even from reasonably accurate starting points. Reflection (...) selects views that are coherent and conflict-free, yet there is no reason to think that the non-natural moral truth must be like this. Inasmuch as we seek coherent, conflict-free, ethical viewpoints, that suggests that our goal is not non-natural truth at all. (shrink)

The phenomenological goal of grounding the content of conceptual thought in the background understanding of everyday, skillful coping was approached using evolutionary autonomous agent methodology. The behavior of an EAA evolved to perform a specified motor task was identified with skillful coping. Changes in the dynamics of the EAA controller occurred when the EAA encountered an unexpected obstacle with loss of longer time scale components in its hierarchical temporal organization. These temporal changes are consistent with the phenomenological changes which we (...) experience with breakdown during equipment use with our adoption of a more immediate, determinate stance. Since this latter experience is the basis of conceptual thought, the EAA paradigm goes some way in providing a naturalized explanation for the grounding of the content of conceptual thought in everyday, skillful coping in a manner that is physiologically plausible and phenomenologically accurate. (shrink)

This study examines the effect of directors’ human and social capital on the level of corporate social responsibility disclosures by drawing on insights from a resource-based view. It also investigates the effect of chief executive officer power on this relationship. Data were obtained from annual reports of companies listed on the Dhaka Stock Exchange in Bangladesh from 2005 to 2013. We employ outside directors’ experiences and expertise as a proxy for board capital and measure CEO power using a ‘power index’ (...) that comprises CEO duality, ownership, tenure and family CEO status. Results show that board capital is positively associated with CSR disclosure levels; however, CEO power is negatively associated with CSR disclosures and reduces the effect of board capital on CSR disclosures. Thus, we conclude that although board capital can improve CSR practices, CEO power can also inhibit these practices. (shrink)