Purpose: The cost of capital is a critical factor influencing investment decisions and company financing. Sustainability reporting also enhances the strategic and organizational legitimacy of companies. Therefore, it is expected that sustainability reporting can influence company legitimacy with enhancing trust of companies, their capital costs is reduced. Based on this premise, the objective of this research is to investigate the impact of sustainability reporting on the cost of capital of companies listed on the Iraq Stock Exchange. Method: for testing of (...) hypothesis Data from 33 listed companies on the Iraq Stock Exchange during the company's period of 2012-2022 was collected and analyzed using a multiple linear regression approach with a combination of panel data analysis. Result: Our findings indicate that Iraqi firms experience higher costs of capital due to their weak implementation of sustainability reporting. Conclusion: reporting on corporate sustainability activities can enhance reputation of companies and, by gaining legitimacy for the companies, their cost of capital is reduced. Implication: These findings can inform policymakers about the need to strengthen requirements for sustainability reporting. Also help investor to form an optimal portfolio based on the policy of companies in compliance with the sustainability reporting. (shrink)

Introduction: If ever attained, adopting native-like accent is achieved late in the learning process. Resemblance between L2 and mother tongue can facilitate L2 learning. In particular, cognates (phonologically and semantically similar words across languages), offer the opportunity to examine the issue of foreign accent in quite a unique manner. Methods: Twelve Spanish speaking (L1) adults learnt French (L2) cognates and practiced their native-like pronunciation by means of a computerized method. After consolidation, they were tested on L1 and L2 oral picture- (...) naming during fMRI scanning. Results and Discussion: The results of the present study show that there is a specific impact of accent on brain activation, even if L2 words are cognates, and belong to a pair of closely related languages. Results point that the insula is a key component of accent processing, which is in line with reports from patients with foreign accent syndrome (FSA) following damage to the insula (e.g. Moreno-Torres et al., 2013; Katz et al., 2012; Tomasino et al., 2013), and healthy L2 learners (Chee et al., 2003). Thus, the left insula has been consistently related to the integration of attentional and working memory abilities, together with fine-tuning of motor programming to achieve optimal articulation. (shrink)

Peak alpha frequency is known to vary not just between individuals, but also within an individual over time. While variance in this metric between individuals has been tied to working memory performance, less understood are how short timescale modulations of peak alpha frequency during task performance may facilitate behavior. This gap in understanding may be bridged by consideration of a key difference between individuals: sex. Inconsistent findings in the literature regarding the relationship between peak alpha frequency and cognitive performance, as (...) well as known sex-related-differences in peak alpha frequency and its modulation motivated our hypothesis that cognitive and neural processes underlying working memory—modulation of peak alpha frequency in particular—may differ based upon sex. Targeting sex as a predictive factor, we analyzed the EEG data of participants recorded while they performed four versions of a visual spatial working memory task. A significant difference between groups was present: females modulated peak alpha frequency more than males. Task performance did not differ by sex, yet a relationship between accuracy and peak alpha frequency was present in males, but not in females. These findings highlight the importance of considering sex as a factor in the study of oscillatory activity, particularly to further understanding of the neural mechanisms that underlie working memory. (shrink)

The research aims to identify the trends of Palestinian higher educational institutions in Gaza Strip as learning organizations from the perspective of senior management in the Palestinian universities in Gaza Strip. The researchers used descriptive analytical approach and used the questionnaire as a tool for information gathering. The questionnaires were distributed to senior management in the Palestinian universities. The study population reached (344) employees in senior management is dispersed over (3) Palestinian universities. A stratified random sample of (182) employees from (...) the Palestinian universities was selected and the recovery rate was (69.2%). Statistical analysis (SPSS) program was used for analysis and processing the data. The study found the following results: There is an agreement about: the importance of the focus of "organizational structure" with an average approval, the importance of "technological infrastructure" axis with high approval, and the importance of "strategic" with an average approval. The results concluded that the study sample agree on the importance of "organizational dimension" highly. The results showed that the sample believe that the "strategic leadership" level in the universities got medium-approval. There is a fair level agreement about the axis of interest "teams / committees". There is an agreement about the importance of the "human dimension" moderately. The results showed that the sample is highly agreed about the importance of focus of the "knowledge management", and the focus of the "continuing education". They agreed weakly to somewhat about the importance of the focus of "scientific research", moderately agree about the importance of the center of "institutional culture", agree moderately on the importance of "cognitive dimension". The results showed that the sample largely agree on the importance of the focus of "strategic partnerships and alliances". They agree highly on the axis "keep up with the labor market" and on the focus of the importance of "technology incubators". The results showed that the sample moderately agree about the importance of the theme on "consulting and training", the importance of the focus of "social responsibility", and the focus of the "Community dimension". The study found a group of recommendations including: there is a need to provide suitable environment that achieve learning organizations. There is a need to develop the technological infrastructure (hardware, software, networks, databases, and human skills) because of the great advantages that they offer. The universities need to adopt knowledge management in the academic and administrative departments because knowledge is the core of the work of these departments. The establishment of technology incubators in universities to adopt outstanding university research projects, to protect, to supports, and to market them; furthermore, to develop the capabilities and skills of employees in the field of information technology. (shrink)

Effective communication during a pandemic, such as the current COVID-19 crisis, can save lives. At the present time, social and physical distancing measures are the lead strategy in combating the spread of COVID-19. In this study, a survey was administered to 705 adults from Switzerland about their support and practice of social distancing measures to examine if their responses depended on (1) whether these measures were supported by a government official or an internationally recognized celebrity as a spokesperson, (2) whether (...) this spokesperson was liked, and (3) the respondent’s age. We also considered several attitudinal and demographic variables that may influence the degree to which people support and comply with social distancing measures. We found that the government official was more effective in eliciting responses supportive of social distancing, particularly as manifested in the stated current compliance with social distancing measures. The effect was substantially stronger among older respondents, although these respondents expressed a lower risk perception. Although there was a general trend for greater endorsement of the social distancing measures among participants who liked the spokesperson, this was non-significant. In addition, respondents’ greater support and compliance was positively associated with (1) higher concern for the current situation, (2) higher concern for the well-being of others, and (3) greater belief that others were practicing social distancing, and negatively with (4) greater self-reported mobility. Current compliance correlated negatively with (5) household size. Since different parts of the population appear to have different perceptions of risk and crisis, our preliminary results suggest that different spokespersons may be needed for different segments of the population, and particularly for younger and older populations. The development of evidence-based knowledge is required to further identify who would be the most effective spokesperson, and in particular to groups with low risk perception and low compliance. (shrink)

Criticism; civilization, Arab; literature and society; culture; study and teaching; culture in literature.

A preoccupation with the subject of freedom became a core issue in the construction of all modern political ideologies. Here, Wael Abu-'Uksa examines the development of the concept of freedom in nineteenth-century Arab political thought, its ideological offshoots, their modes, and their substance as they developed the dynamics of the Arabic language. Abu-'Uksa traces the transition of the idea of freedom from a term used in a predominantly non-political way, through to its popularity and near ubiquity at the dawn of (...) the twentieth century. Through this, he also analyzes the importance of associated concepts such as liberalism, socialism, progress, rationalism, secularism, and citizenship. He employs a close analysis of the development of the language, whilst at the same time examining the wider historical context within which these semantic shifts occurred: the rise of nationalism, the power of the Ottoman court, and the state of relations with Europe. (shrink)

This reflection on Palestine’s political impasses in relation to the experiences of other colonized places and peoples was inspired by the current ferment in critical indigenous and native studies, and now Palestinian studies, about settler colonialism. Tracing the promises and pitfalls of new imaginations of sovereignty and self-determination emerging through indigenous activism, the essay reflects on museums and contested rituals of liberal recognition in North America and Australia to highlight both the stark differences in the situations of Palestinians under Israeli (...) rule and the radical significance of the recent efflorescence of Palestinian cultural projects. Focusing particularly on the history of the Palestinian Museum (that opened in Birzeit in 2016), the article argues that the productivity of the settler-colonial framework lies less in the way it maps directly onto the situation on the ground than in the new solidarities it engenders and its potential to burst open the Palestinian political imagination. (shrink)

This paper proposes a theoretical framework for understanding fat stigma and its impact on people’s well-being. It argues that stigma should never be used as a tool to achieve public health ends. Drawing on Bruce Link and Jo Phelan’s 2001 conceptualization of stigma as well as the works of Hilde Lindemann, Paul Benson, and Margaret Urban Walker on identity, positionality, and agency, this paper clarifies the mechanisms by which stigmatizing, oppressive conceptions of overweight and obesity damage identities and diminish moral (...) agency, arguing that the use of obesity-related stigma for public health ends violates the bioethics principles of nonmaleficence, autonomy, and justice. (shrink)

The tutelage of our mentors as scientists included the analogy that writing a good scientific paper was an exercise in storytelling that omitted unessential details that did not move the story forward or that detracted from the overall message. However, the advice to not get lost in the details had an important flaw. In science, it is the many details of the data themselves and the methods used to generate and analyze them that give conclusions their probative meaning. Facts may (...) sometimes slow or distract from the clarity, tidiness, intrigue, or flow of the narrative, but nevertheless they are important for the assessment of what was done, the trustworthiness of the science, and the meaning of the findings. Nevertheless, many critical elements and facts about research studies may be omitted from the narrative and become hidden from scholarly scrutiny. We describe a “baker’s dozen” shortfalls in which such elements that are pertinent to evaluating the validity of scientific studies are sometimes hidden in reports of the work. Such shortfalls may be intentional or unintentional or lie somewhere in between. Additionally, shortfalls may occur at the level of the individual or an institution or of the entire system itself. We conclude by proposing countermeasures to these shortfalls. (shrink)

This article aimed to highlight how polemic between Muslims and Christians on halal tourism is discussed in Indonesia. The study concerned three research questions: How do Christians view halal tourism? Is the halal tourism a term that has the potential to build segregation according to the Christians’ perspective? How do Muslims respond to Christians on halal tourism? By reviewing related literature and conducting interviews and analysis using reception theory, this study reached the following conclusions. Firstly, Christian religious figures view on (...) halal tourism by varied characters: realistic, substantial and critical. Secondly, for those with oppositional views, they emphatically said that the term halal tourism had the potential to build segregation. Meanwhile, in a negotiation position, the main substantial one is still open minded for discussion if there is a concept that is formally more inclusive and from the material side representing the common will even though it was originally a will of a particular group. Thirdly, Muslims, as represented in the Indonesian Ulema Council (MUI), perceive that halal tourism does not interfere with other religious beliefs, but it has an economic value for the country.Contribution: Practically, this article contributed to opening opportunities for halal tourism to be recognised by all elements in a multi-religious society. Differences in potential reception occur because the sender of the message and the recipient of the message have basic assumptions according to their respective contexts. (shrink)

Vaccines are responsible for many global public health successes, such as the eradication of smallpox and significant reductions in other serious infections like diphtheria, pertussis, tetanus, polio and measles. However, mass vaccination has also been the subject of various ethical controversies for decades. Several factors need to be considered before any vaccine is deployed at national programme like the potential burden of disease in the country or region, the duration of the protection conferred, herd immunity in addition to individual protection, (...) vaccine-related risks, financing and the logistical feasibility of the large-scale vaccination. Moreover, several ethical dilemmas revolve around authority and mandates for vaccination, informed consent, benefits vs. risks, and disparities in access to vaccination. This review paper aims to elaborate the ethical issues involved in mass vaccination programme and present some additional challenges in the context of a resource-poor settings of public health in Bangladesh. (shrink)

This paper aims to assess knowledge management maturity at HEI to determine the most effecting variables on knowledge management that enhance the total performance of the organization. This study was applied on Al-Azhar University in Gaza strip, Palestine. This paper depends on Asian productivity organization model that used to assess KM maturity. Second dimension assess high performance was developed by the authors. The controlled sample was (364). Several statistical tools were used for data analysis and hypotheses testing, including reliability Correlation (...) using Cronbach’s alpha, “ANOVA”, Simple Linear Regression and Step Wise Regression. The overall findings of the current study suggest that KMM is suitable for measuring and lead to enhance high performance. KMM assessment shows that the university maturity level is in level three. Findings also support the main hypothesis and it is subhypotheses. The most important factors effecting high performance are: Processes, KM leadership, People, KM Outcomes, Knowledge Process. Furthermore the current study is unique by the virtue of its nature, scope and way of implied investigation, as it is the first study at HEI in Palestine explores the status of KMM using the Asian productivity model. (shrink)

By reaching perfection and closeness to God and reaching the source of the light of existence, man can benefit from his endless mercy. Almighty God is absolute perfection, and nearness to absolute perfection is the main goal of creation. Considering that those who are not God do not have anything of their own, and whatever perfection God’s servants have is originally from God and belongs to him, the closer people get to God, the more they will benefit from God’s mercy. (...) Therefore, in the work environment, this perfection appears in the form of spiritual intelligence and spiritual health based on Islamic teachings and affects organisational variables such as occupational stress. Today, the role of spiritual intelligence is considered an important issue in improving spiritual health, reducing occupational stress and effective social functioning, especially in an Islamic environment, which leads to a better understanding of employees about their job. Therefore, the present study aims to evaluate the effect of spiritual intelligence of Muslim managers on the spiritual health and occupational stress of employees in Islamic organisations in Iraq. The statistical population includes 3422 Muslim managers and employees of 50 service organisations (including finance, education and tourism) in Iraq in 2022. The results of the hypothesis test in Linear Structural Relations (LISREL) shows, spiritual intelligence has a significant effect on spiritual health ( P = 0.885; T = 11.058). On the other hand, spiritual intelligence has a negative and significant effect on occupational stress ( P = -0.763; T = -7.854). Finally, spiritual health also has a negative and significant effect on occupational stress ( P = -0.912; T = -10.134). Contribution: The findings of the research indicate that spiritual intelligence leads to the improvement of spiritual health and as a result reduces occupational stress, especially in an Islamic environment. Therefore, it should be taken into consideration by the managers of the organisations in order to achieve the maximum benefit in light of Islamic teachings. (shrink)