The Panama Papers (2016), Paradise Leaks (2017), and Pandora Papers (2021) have revealed the extensive practice of corporate tax avoidance. Yet, the tax behavior of companies claiming to be “socially responsible” has been less examined. This study examines the association between corporate social responsibility disclosure (CSRD) and tax avoidance, particularly in developing economies, focusing on Sub-Saharan Africa (SSA). By analyzing data from 600 firm-year observations across 13 SSA countries using panel quantile regression, we found a negative relationship between CSRD, which (...) includes ethical, social, and environmental dimensions, and tax avoidance. This aligns with legitimacy theory, indicating that firms are increasingly adopting CSR transparency to meet societal expectations and gain stakeholder trust, avoiding socially irresponsible behaviors. Furthermore, the quality of national governance significantly moderates the CSRD–tax avoidance relationship, supporting the concept of institutional isomorphism. This evidence is valuable for professionals and policymakers and encourages further research to deepen and broaden these findings. (shrink)

This study investigates whether female Audit Committee Financial Experts (ACFEs) at Chinese listed companies reduce earnings management by examining their influence under different ownership structures and cross-listing scenarios. Our findings reveal that female ACFEs negatively affect earnings management, with their impact varying by ownership type. Specifically, female ACFEs in privately owned enterprises (non-SOEs) are more effective at reducing earnings management than those in state-owned enterprises (SOEs). Furthermore, our analysis indicates that female ACFEs in cross-listed firms are better at mitigating earnings (...) management compared with their counterparts in domestically listed firms. These results have significant implications for regulators, market authorities, investors, and corporate managers, highlighting the crucial role of female ACFEs in improving corporate transparency across diverse ownership frameworks and cross-listing conditions. (shrink)

Given the dearth of research examining the distinctions across various facets of employee knowledge-hiding (KH) behaviors, there is little known about why and when leadership negatively influences playing dumb and evasive hiding but positively influences rationalized hiding. The present study fills this void by hypothesizing that employee justice orientation (JO) acts as a mediator of the associations of ethical leadership (EL) with different facets of employee KH behaviors. We also propose employee conscientiousness moderates the relationship of EL with JO and (...) the indirect relationships of ethical leadership with distinct variants of employee KH behaviors. The results based on time-lagged data from 387 employees provide support for the hypothesized relationships. Together, our research provides a more nuanced account of the influence of leadership on employee KH behaviors that can facilitate the development of more appropriate interventions to deal with the intricate problems related to employee KH behaviors. (shrink)

The COVID-19 pandemic has inspired numerous opportunities for telehealth implementation to meet diverse healthcare needs, including the use of virtual communication platforms to facilitate the growth of and access to clinical ethics consultation (CEC) services across the globe. Here we discuss the conceptualization and implementation of two different virtual CEC services that arose during the COVID-19 pandemic: the Clinical Ethics Malaysia COVID-19 Consultation Service and the Johns Hopkins Hospital Ethics Committee and Consultation Service. A common strength experienced by both platforms (...) during virtual delivery included improved ability for local practitioners to address consultation needs for patient populations otherwise unable to access CEC services in their respective locations. Additionally, virtual platforms allowed for enhanced collaboration and sharing of expertise among ethics consultants. Both contexts encountered numerous challenges related to patient care delivery during the pandemic. The use of virtual technologies resulted in decreased personalization of patient-provider communication. We discuss these challenges with respect to contextual differences specific to each service and setting, including differences in CEC needs, sociocultural norms, resource availability, populations served, consultation service visibility, healthcare infrastructure, and funding disparities. Through lessons learned from a health system in the United States and a national service in Malaysia, we provide key recommendations for health practitioners and clinical ethics consultants to leverage virtual communication platforms to mitigate existing inequities in patient care delivery and increase capacity for CEC globally. (shrink)

The gamer’s dilemma offers three plausible but jointly inconsistent premises: (1) Virtual murder in video games is morally permissible. (2) Virtual paedophelia in video games is not morally permissible. (3) There is no morally relevant difference between virtual murder and virtual paedophelia in video games. In this paper I argue that the gamer’s dilemma can be understood as one of three distinct dilemmas, depending on how we understand two key ideas in Morgan Luck’s (2009) original formulation. The two ideas are (...) those of (1) occurring in a video game and (2) being a virtual instance of murder or paedophelia. Depending on the weight placed on the gaming context, the dilemma is either about in-game acts or virtual acts. And depending on the type of virtual acts we have in mind, the dilemma is either about virtual representations or virtual partial reproductions of murder and paedophelia. This gives us three dilemmas worth resolving: a gaming dilemma, a representation dilemma, and a simulation dilemma. I argue that these dilemmas are about different issues, apply to different cases, and are susceptible to different solutions. I also consider how different participants in the debate have interpreted the dilemma in one or more of these three ways. (shrink)

Paulo Freire’s philosophy of education, popularized via his magnum opus, The Pedagogy of the oppressed (2000 [1970]) ‘shocked’ the world, sort of constructively, with its trenchant, au courant and futuristic meditations on the onto-epistemological lives of the marginalized in Latin America, and by elliptical extension, across the world. The central tenets of Freire’s thought as reflectively (and reflexively) acting upon the world to transform it, are as current today as these were in the late 1960s, majorly because of the subjectively (...) active ways it interacts with our onto-epistemological locations and intentions. It is in appreciating such durable temporality about his philosophy that one can sense, indeed, thickly discern it trans-spatial and transcultural connections with the humanist African philosophy of Ubuntu and it educational foundations. Ubuntu in its across-Africa readings, represents both a practical and aspirational humanization of all people (more popularly, perceiving and practicing our personhoods through the personhoods of others) with the potential outcome, in the words of Desmond Tutu (in Battle, 2009), of the cessation of inter-people conflict and oppression. With these perspectives and prospects from Freire and Ubuntu, the intersecting subsets of the two are, I argue, thickly important with analytically discernible onto-epistemological and pedagogical connections and operations. (shrink)

This study is aimed to identify the relative effect of online review ratings and perceived crowding on purchase intentions of a consumer. Our study also investigated the contingent effect of gender and perceived crowding between the relationship of exogenous and endogenous variables. This study was conducted in the Malaysian restaurant industry. We applied the purposive sampling technique to identify respondents, the mall intercept survey method was used for data collection. Smart PLS software was applied for data analysis. This study demonstrates (...) through its results that online review ratings and perceived crowding have a positive effect on purchase intentions of a consumer. Moreover, if a consumer perceives crowding at a restaurant, this has a positive contingent effect on the relationship between review ratings and purchase intentions. This demonstrates that the consumer is more inclined to choose a restaurant with a high online review rating and has high perceived crowding at some unfamiliar place. Lastly, no evidence is found for the gender difference between review rating and purchase intentions; however, gender shows contingent effect and results confirmed that males preferred more crowded restaurants as compared to females. There are theoretical and practical implications for managers in the findings of this study. (shrink)

This article attempts to evaluate emotive meanings across languages and cultures expressed and elicited semiotically from viewers. It investigates the challenges of subtitling emotive feelings in the American filmHomeless to Harvard(2003) into Arabic. It adopts Paul Thibault’s (2000. The multimodal transcription of a television advertisement: Theory and practice. In Anthony Baldry (ed.),Multimodality and multimediality in the distance learning age, 311–385. Campobasso: Palladino Editore) method of multimodal transcription and Feng and O’Halloran’s (2013. The multimodal representation of emotion in film: Integrating cognitive (...) and semiotic approaches.Semiotica197(1/4). 79–100) framework of the multimodal representation of emotion to formulate strategies for subtitling emotion from English into Arabic. Additionally, Feng and O’Halloran’s (2013) framework is adapted to show how stylistic choices (e.g., cinematography, music, soundtracks, etc.) and semiotic expressions can elicit emotion from viewers. The social semiotic model is employed to investigate how emotive representation is realized through verbal and non-verbal items. The findings showed that the filmmakers had properly used stylistic choices and various semiotic techniques to elicit emotion from the viewer derived from the emotion of the film’s heroine. (shrink)

The contribution of women to China’s economic growth and development cannot be overemphasized. Women play important social, economic, and productive roles in any economy. China remains one of the countries in the world with severe gender inequality and sex ratio at birth (SRB) imbalance. Severe gender inequality and disenfranchisement of girls with abnormally high sex ratios at birth reflect deep-rooted sexism and adversely affect girls’ development. For China to achieve economic growth, women should not be ignored and marginalized so that (...) they can contribute to the country’s growth, but the sex ratio at birth needs to be lowered because only women can contribute to growth. Thus, this study empirically predicts an asymmetric relationship between gender inequality, sex ratio at birth and economic growth, using NARDL model over the period 1980–2020. The NARDL results show that increases in gender inequality and sex ratio at birth significantly reduce economic growth in both the short and long term, while reductions in gender inequality and sex ratio at birth significantly boost economic growth in both the short and long term. Moreover, the results show the significant contribution of female labor force participation and female education (secondary and higher education) to economic growth. However, infant mortality rate significantly reduced economic growth. Strategically, the study recommends equal opportunities for women in employment, education, health, economics, and politics to reduce gender disparities and thereby promote sustainable economic growth in China. Moreover, policymakers should introduce new population policy to stabilize the sex ratio at birth, thereby promoting China’s long-term economic growth. (shrink)

A model called the “semiotic ladder,” which consists of “consecutive semiotic squares,” is proposed in this paper, through which the meanings of the deep structure of a narrative can be depicted as fluid and dynamic. It shows the stages of producing meanings in the narrative, from beginning to end. To see this, several narratives in the epic and mythological genres are analyzed in order to discover their abstract and deep structural meanings, and to prove the dynamic nature of meaning in (...) the semiotic ladder. According to the analysis, the process of the semiotic ladder depicts the displacement and fluidity of narrative meanings using consecutive semiotic squares, and this pattern can be applied to and implemented in all narratives. Also, the semiotic ladder allows us to clearly observe the pattern of movement of the narrative subject schema in the path of accomplishing the object. (shrink)

General study of miscellaneous law topics.

Ṭūsī, Naṣīr al-Dīn Muḥammad ibn Muḥammad, 1201-1274's Tajrīd al-ʻaqāʼid; selections; philosophy, Islamic; early works to 1800.

The regional brain networks and the underlying neurophysiological mechanisms subserving the cognition of visual narrative in humans have largely been studied with non-invasive brain recording. In this study, we specifically investigated how regional and cross-regional cortical activities support visual narrative interpretation using intracranial stereotactic electroencephalograms recordings from thirteen human subjects (6 females, and 7 males). Widely distributed recording sites across the brain were sampled while subjects were explicitly instructed to observe images from fables presented in “sequential” order, and a set (...) of images drawn from multiple fables presented in “scrambled” order. Broadband activity mainly within the frontal and temporal lobes were found to encode if a presented image is part of a visual narrative (sequential) or random image set (scrambled). Moreover, the temporal lobe exhibits strong activation in response to visual narratives while the frontal lobe is more engaged when contextually novel stimuli are presented. We also investigated the dynamics of interregional interactions between visual narratives and contextually novel series of images. Interestingly, the interregional connectivity is also altered between sequential and scrambled sequences. Together, these results suggest that both changes in regional neuronal activity and cross-regional interactions subserve visual narrative and contextual novelty processing. (shrink)

The book you hold in your hands is the outcome of the "ISCS 2013: Interdisciplinary Symposium on Complex Systems" held at the historical capital of Bohemia as a continuation of our series of symposia in the science of complex systems. Prague, one of the most beautiful European cities, has its own beautiful genius loci. Here, a great number of important discoveries were made and many important scientists spent fruitful and creative years to leave unforgettable traces. The perhaps most significant period (...) was the time of Rudolf II who was a great supporter of the art and the science and attracted a great number of prominent minds to Prague. This trend would continue. Tycho Brahe, Niels Henrik Abel, Johannes Kepler, Bernard Bolzano, August Cauchy Christian Doppler, Ernst Mach, Albert Einstein and many others followed developing fundamental mathematical and physical theories or expanding them. Thus in the beginning of the 17th century, Kepler formulated here the first two of his three laws of planetary motion on the basis of Tycho Brahe’s observations. In the 19th century, nowhere differentiable continuous functions (of a fractal character) were constructed here by Bolzano along with a treatise on infinite sets, titled “Paradoxes of Infinity” (1851). Weierstrass would later publish a similar function in 1872. In 1842, Doppler as a professor of mathematics at the Technical University of Prague here first lectured about a physical effect to bear his name later. And the epoch-making physicist Albert Einstein – while being a chaired professor of theoretical physics at the German University of Prague – arrived at the decisive steps of his later finished theory of general relativity during the years 1911–1912. In Prague, also many famous philosophers and writers accomplished their works; for instance, playwright arel ape coined the word "robot" in Prague (“robot” comes from the Czech word “robota” which means “forced labor”). (shrink)

Bu araştırmanın amacı, imam-hatip liselerinde çalışan öğretmenlerin mesleki sorunlarının belirlenmesidir. Araştırma, nitel araştırma yöntemlerinden fenomenolojik yaklaşıma göre tasarlanmıştır. Çalışma grubu, amaçlı nitel araştırma örneklem yöntemlerinden maksimum çeşitlilik örneklemesi kullanılarak belirlenmiştir. Çalışma grubunu Ankara ilinin çeşitli imam-hatip liselerinde çalışan 58 öğretmen oluşturmaktadır. Verilerin toplanması amacıyla bir görüşme formu kullanılmış ve görüşmeler kayıt altına alınmıştır. Görüşmelerle elde edilen veriler, içerik analizine tabi tutularak nitel veri analizi yöntemlerinden olan Miles-Huberman modeli ile analiz edilmiştir. Araştırma sonuçlarına göre öğretmenlerin sorun olarak belirlediği ilk beş tema: (...) “Din eğitimi, öğretmen, öğrenci, okul yöneticileri ve üst yönetim kaynaklı sorunlar” olarak belirlenmiştir. Din eğitimi literatüründe öğretmenlerin mesleki sorunlarını ele alan çalışma olması ve okullarda yaşanan çeşitli ve çok sayıda soruna ilişkin nitelikli bilimsel veri sunması, bu araştırmanın önemine vurgu yapmaktadır. İmam-hatip liselerinde karşılaşılan mesleki sorunlara ilişkin din eğitimi politika belirleyiciler ile akademik çevrelerin dikkatini çekmeyi hedefleyen bu araştırmanın, literatürdeki önemli bir boşluğu kapatacağı ve konuya ilişkin ilgi uyandıracağı umulmaktadır. (shrink)

1959 yılında Avrupa Konseyine bağlı olarak kurulan Avrupa İnsan Hakları Mahkemesi, Avrupa İnsan Hakları Sözleşmesi ve diğer protokollerle belirlenmiş temel haklar kapsamında birey, tüzel kişilik ve devletlerarasındaki sorunları çözümleyen yargı merciidir. Tarihsel olarak Avrupa İnsan Hakları Mahkemesi: düşünce, vicdan ve din özgürlüğü kapsamında değerlendirilen çeşitli kararlar almıştır. Mahkeme söz konusu kararlarında ve özellikle nelerin dini simge kapsamında değerlendirilebileceğini laik bir bakış açısıyla tanımlamaktadır. Mahkeme, bir taraftan dini inanca sahip olma hakkını tasdik etmekte, bir taraftan da bu hakkı kamusal alanda inancı (...) beyan etme hakkı olarak nitelemektedir. Çalışma dini simgelere, din ve inanç özgürlüğü temelinde yaklaşan kavramsal tarama modeliyle desenlenmiştir. Bu çalışma özünde alanyazın taraması gibi görülse de alanyazın tarama yönteminden farklı olarak kavramsal tarama, bir kavramın farklı yönlerini değişik bilim ve disiplinlerin çalışma alanları kapsamında incelemektir. Bu çalışmanın amacı, Avrupa İnsan Hakları Mahkemesinin, okullarda bulunan dini simgelere karşı tutumunu belirlemektir. Bu çalışmanın bir sonucu olarak, son yıllarda Avrupa okullarında giderek artan dini simgeciliğe karşı yürütülen yerel ve yasakçı yasal girişimlerin doğası ve kapsamı belirlenmiştir. Bununla birlikte, Avrupa eğitim sistemlerinde dinin yeri ve sosyal sistem içinde “kilise – devlet ilişkisi” bu çalışmanın başka bir sonucudur. Ayrıca çalışma, mahkemelerin kararlarını, dini inanç ve geleneklerin kamusal alanda özgürce beyan edilmesi yönünde şekillendirmeleri gerekliliğini de belirlemektedir. (shrink)

This research was conducted in order to determine job stress, job satisfaction, burnout, and turnover intention of employees of religious affairs.In addition, within the scope of the research, the interrelationships between related concepts, demographic variables that these employees belong to, and their level of relationship within the concepts are also examined. The research was conducted on 1125 employees of religious affairs from Turkey's seven geographical regions, especially from the metropolitan centers (Istanbul, Ankara, Izmir, Mersin, Gaziantep, Samsun and Erzurum). In order (...) to collect the data, four different scale forms were used and the analysis was interpreted through a statistical analysis program.According to the results of the research, these employees have a low level of job satisfaction while experiencing moderate burnout. The employees of religious affairs, on the other hand, have a high level of job stress and moderate turnover intentions.While there are different researches in the literature that try to determine the burnout and job satisfaction of employees of religious affairs, this research is important because it is a pioneering study aiming to measure the work stress, which is known as the source of job satisfaction and burnout, and the turnover intention, which is the most important result of job stress. (shrink)

The thrust of this article is to give a brief account of the ultimate reality as viewed by Indian philosophical system namely, Vedic philosophy, Upanisads, Buddhism, Jainism and Charvaka. Though the root of this issue is traceable to the Vedic hymns, there are various interpretations of these hymns concerning the nature of ultimate reality, for instance some of the orientalists introduces henotheism as a transitional stage from polytheism to monotheism in Indian philosophy but according to some of the Indian thinkers (...) neither polytheism nor henotheism nor even monotheism can be taken as the keynote of the early vedic philosophy. This article has not covered the views of six Indian well-known schools of philosophy, i.e., Nimansa, Vedanta, Shankhya, Yoga, Nyaya and Vaisheshika particularly those of Shankara and Ramanuja concerning the nature of Brahma which are very interesting and thought-provoking. (shrink)

We adopt a top-down approach to agency aimed at developing a minimalist, scalable and naturalized account of it. After providing a general definition, we explore some possible extensions and refinements, domain of applicability, as well as a comparison with other recent accounts of agency, and possible objections to our proposal. With respect to what we classify as strong (such as Tononi’s) and weak (such as Rovelli’s) characterizations, our notion of agency situates itself in a middle position – our intent being (...) precisely that of spelling out the advantages of this median account within a variety of contexts, such as the interpretation of quantum mechanics, the debate on the nature of physical laws and Bayesianism. (shrink)

This research focuses on students' online purchase intentions in Pakistan toward different products available for sale on numerous e-business websites. This study's main objective is to determine which methodology is better to enhance customer online purchase intention. It also aims to discover how to improve perceived benefits and lower perceived risks associated with any available online product and entrepreneurship. AMOS 24 has been used to deal with the mediation in study design with bootstrap methodology. The study was conducted on 250 (...) students from different educational institutes in Pakistan using a simple random sampling technique. A finding of this study suggests that both methods positively impact online purchase intention of consumers and sustainable digital economy. But social media advertisement is more effective through enhancing the perceived benefits of products. In contrast, product content factors are more effective at lowering the perceived risks associated with available online products. (shrink)

The aim of this paper is to critically assess the present state of Islamic philosophy in its main home, namely, Iran. However, since such a study requires some knowledge of the past developments of philosophical thought among Muslims, the paper briefly, though critically, deals with the emergence and subsequent phases of change in the views of Muslim philosophers from ninth century onward. In this historical survey I also touch upon the role played by other Muslim scholars such as theologians, mystics (...) and jurists, in shaping Islamic philosophy. The last section of the paper, deals, not in great details, with one or two possible scenarios for the future of Islamic philosophy. (shrink)

Arab spring, 2010; Arab countries; history and criticism.

Historiography; historians; Arab countries.

يعالج الدكتور الشيخ علي جابر في هذا الكتاب قضية التأويل وآليات تفسير النصوص الدينية عند صدر الدين الشيرازي.

A Theory of Universal Democracy empowers cultures and communities across the world to custom design democracy in consonance with their traditional values. For example, the book makes concrete proposals for Muslim countries to democratize their constitutions without accepting Western values and without violating the principles of Islamic law. More importantly, Universal Democracy further develops the idea of Free State, which the author first presented in his previous book, The Extinction of Nation-States (Kluwer, 1996). The proposed fusion of Universal Democracy and (...) Free State is designed to revolutionize the classical theory of government and to offer a new paradigm that accommodates both universality and uniqueness. Scholars, teachers and students of international law, constitutional law, legal theory, and Islamic law will find this book a source of valuable ideas. (shrink)

ABSTRACTProblem posing is the act of creating one’s own problems, unlike the traditional practice of solving problems posed by others. Problem posing is not a commonly taught topic. Though...

Study of the religious thoughts of Muḥammad Taqī Miṣbāḥ Yazdī on Islamic ethics, God and values.