The primary objective of this research is to examine the potential influence of environmental, social, and governance (ESG) disclosure on cash holdings. Additionally, the study explores the role of earnings management (EM) practices as a mediating factor in this relationship. The sample comprises 797 companies listed on financial markets across 19 European countries, and the data spans from 2013 to 2019. The outcomes indicate a significant negative correlation between ESG disclosure and cash holdings, implying that ESG performance can be used (...) by management to resolve disputes with stakeholders. The outcomes further indicate that the existence of EM practices partially mediates the link between ESG disclosure and cash holdings. Moreover, they are robust by substitute cash holdings specification, three distinct initiatives of ESG disclosure (i.e., environment, social, and governance), and a two-stage least squares assessment. Therefore, the findings document that nonfinancial reporting in the form of ESG disclosure can assist in controlling agency conflict, leading to better valuations of company performance by stakeholders. (shrink)

English summary: What is color? Are colors real properties of the world around us, or are they the secondary effects on our senses by the objects around us. Christophe Al-Saleh explores this contemporary philosophical debate over colors, objectivism, and subjectivism. French description: Il existe un ecart entre la conception familiere et commune des couleurs et la conception scientifique, la premiere y voyant spontanement des proprietes reelles du monde qui nous entoure, la seconde mettant en doute cette realite: les couleurs (...) ne seraient jamais que des effets secondaires consecutifs a l'affection de notre sensibilite par les objets qui nous entourent. C'est dans ce contexte que s'inscrit le debat philosophique contemporain sur les couleurs, entre l'objectivisme (les couleurs sont des proprietes presentes dans le monde) et le subjectivisme (les couleurs sont des productions subjectives). (shrink)

The purpose of this research is to formulate a theory of self-transformation based on Avicenna’s psychology. The research method used is descriptive qualitative analysis. Self-transformation is the process of changing the soul quality as to produce better changes in perception and behavior. The background of the research includes the weaknesses of the existing self-transformation methods; Avicenna’s psychology directs the soul to perfect the transformation; Avicenna’s psychology does not discuss his self-transformation theory explicitly; Avicenna has a better formulation of self-transformation theory (...) than Aristotle implicitly; and it provides alternative self-transformation method. (shrink)

The fault ride-through capability and fault current issues are the main challenges in doubly fed induction generator- based wind turbines. Application of the bridge-type fault current limiter was recognized as a promising solution to cope with these challenges. This paper proposes a nonlinear sliding mode controller for the BFCL to enhance the FRT performance of the DFIG-based WT. This controller has robust performance in unpredicted voltage sag level and nonlinear features. Theoretical discussions, power circuit, and nonlinear control consideration of the (...) SMC-based BFCL are conducted, and then, its performance is verified through time-domain simulations in the PSCAD/EMTDC environment. To reduce the chattering phenomenon and decrease the reaching time, it used the exponential reaching law for designed SMC. Also, the SMC-based BFCL performance is compared with the conventional and PI controller-based BFCL for both symmetrical and asymmetrical short-circuit faults. Simulation results reveal that the SMC-based BFCL provides better performance compared with the conventional and PI controller-based BFCL to enhance the FRT. (shrink)

À partir du cadre de consultation d’évaluation préalable à la prise en charge dans la consultation transculturelle, l’auteur aborde deux situations d’accompagnement culturellement éclairé à la parentalité par don traditionnel d’enfant et par adoption dans la première situation et par don à la fois légal et légitime d’ovocytes dans la seconde. Les représentations culturelles de la parentalité chez les deux familles migrantes se trouvent dynamisées par la loi du pays d’accueil et les techniques de procréation médicalement assistée pour donner lieu (...) à des métissages et à de nouvelles manières de faire famille en situation migratoire. L’étrangeté des représentations et des pratiques culturelles de la parentalité implique un décentrage clinique évitant leur interprétation par des troubles psychiques ou leur réduction à des croyances n’ayant pas ou peu de poids face à la science. (shrink)

Available from UMI in association with The British Library. Requires signed TDF. ;Two elements in Kripke's notion of "rigid designation" are distinguished: "genuine reference", which has to do with the semantic function of a singular term, and "rigid designation", which has to do with the behaviour of a singular term in modal contexts. Accordingly, the discussion is divided into two parts. ;In Part I, arguments from functionalism against "genuine reference" are considered and rejected, but it is claimed that certain Cartesian (...) arguments constitute a formidable objection against this notion. Therefore, while descriptivism must be rejected "genuine reference" is too strong as an alternative. "Weak reference" is suggested as the required notion, and some of its characteristics are delineated. ;In Part II, the problems concerning the contingent a priori and the necessary a posteriori arising from the second element in Kripke's notion are discussed, depending on whether the names involved are ordinary proper names, or "descriptive" names. Evans' arguments concerning descriptive names are considered, and it is argued that, because of a new distinction between deep vs. superficial rigidity, Davies and Humberstone fail in formulating them more exactly; but the informal arguments, though inconclusive, are intuitive. As for ordinary proper names, and on the basis of conclusions reached in Part I, the case for contingent a priori truths involving such names is undermined. In the case of necessary a posteriori truths involving ordinary proper names, the strategies of denying the necessity or the a posteriority of the examples are discussed, and found wanting. However, since there are reasons from other areas for denying the coincidence of the necessary and the a priori, Kripke's examples do not call for a radical departure from currently held views. (shrink)

This study presents the fundamental concepts and technical details of a U-model-based control system design framework, including U-model realisation from classic model sets, control system design procedures, and simulated showcase examples. Consequently, the framework provides readers with clear understandings and practical skills for further research expansion and applications. In contrast to the classic model-based design and model-free design methodologies, this model-independent design takes two parallel formations: it designs an invariant virtual controller with a specified closed-loop transfer function in a feedback (...) control loop and it determines the real controller output by resolving the inverse of the plant U-model. It should be noted that this U-control provides a universal control system design platform for many existing linear/nonlinear and polynomial/state-space models and it complements many existing design approaches. Simulation studies are used as examples to demonstrate the analytically developed formulations and guideline for potential applications. (shrink)

According to the World Health Organization, female genital cutting affects millions of girls and women worldwide, particularly on the African continent and in the Middle East. This paper presents a plausible, albeit hypothetical, clinical vignette and then explores the legal landscape as well as the ethical landscape physicians should use to evaluate the adult patient who requests re-infibulation. The principles of non-maleficence, beneficence, justice, and autonomy are considered for guidance, and physician conscientious objection to this procedure is discussed as well. (...) Analyses of law and predominant principles of bioethics fail to yield a clear answer regarding performing female genital cutting or re-infibulation on an adult in the United States. Physicians should consider the patient’s physical, mental, and social health when thinking about female genital cutting and should understand the deep-rooted cultural significance of the practice. (shrink)

BackgroundClinical genomic professionals are increasingly facing decisions about returning incidental findings (IFs) from genetic research. Although previous studies have shown that research participants are interested in receiving IFs, yet there has been an argument about the extent of researcher obligation to return IFs. We aimed in this study to explore the perspectives of clinical genomics professionals toward returning incidental findings from genomic research.MethodsWe conducted a national survey of a sample (n = 113) of clinical genomic professionals using a convenient sampling. (...) A self-administered questionnaire was used to explore their attitudes toward disclosure of IFs, their perception of the duties to return IFs and identifying the barriers for disclosure of IFs. A descriptive analysis was employed to describe participants' responses.ResultsSixty-five (57.5%) respondents had faced IFs in their practice and 31 (27.4%) were not comfortable in discussing IFs with their research subjects. Less than one-third of the respondents reported the availability of guidelines governing IFs. The majority 84 (80%) and 69 (62.7%) of the study participants indicated they would return the IFs if the risk of disease threat ≥ 50% and 6–49%, respectively and 36 (31.9%) reported they have no obligation to return IFs.ConclusionClinical genomics professionals have positive attitudes and perceptions toward the returning IFs from genomic research, yet some revealed no duty to do so. Detailed guidelines must be established to provide insights into how genomics professionals should be handled IFs. (shrink)

The coronavirus disease 2019 has taken the world by surprise and has impacted the lives of many, including the business sector and its stakeholders. Although studies investigating the impact of COVID-19 on the organizational structure, job design, and employee well-being have been on the rise, fewer studies examined the role of leadership and what it takes to be an effective leader during such times. This study integrates social cognitive theory and conservation of resources theory to argue for the importance of (...) adaptive personality in the emergence of effective leaders during crisis times, utilizing the crisis of COVID-19 as the context for the study. We argue that managers with an adaptive personality tend to have increased self-efficacy levels to lead during a crisis, resulting in increased motivation to lead during the COVID-19 crisis. Furthermore, managers with increased motivation to lead during the COVID-19 crisis are argued to have enhanced adaptive performance, thereby suggesting a serial mediation model where crisis leader self-efficacy and motivation to lead during the COVID-19 crisis act as explanatory mechanisms of the relationship between the adaptive personality and performance of the manager. In order to test our hypotheses, we collected data from 116 full-time managers in Saudi Arabia during the COVID-19 crisis and used hierarchical linear regression as the method of analysis. The findings support all of the hypotheses. A discussion of the results, contributions, limitations, and future directions is included. (shrink)

It is hypothesized that iron from biological tissues, liberated during decay, may have played a role in inhibiting loss of anatomical information during fossilization of extinct organisms. Most tissues in the animal kingdom contain iron in different forms. A widely distributed iron‐bearing molecule is ferritin, a globular protein that contains iron crystallites in the form of ferrihydrite minerals. Iron concentrations in ferritin are high and ferrihydrites are extremely reactive. When ancient animals are decaying on the sea floor under anoxic environmental (...) conditions, ferrihydrites may initialize the selective replication of some tissues in pyrite FeS2. This model explains why some labile tissues are preserved, while other more resistant structures decay and are absent in many fossils. A major implication of this hypothesis is that structures described as brains in Cambrian arthropods are not fossilization artifacts, but are instead a source of information on anatomical evolution at the dawn of complex animal life. (shrink)

The global rollout of Covid-19 vaccination has amplified concerns regarding vaccination hesitancy, which presents a formidable challenge for public health authorities. While widespread vaccination is imperative for containing the virus, hesitancy arises from multiple factors, including apprehensions about potential long-term vaccine side-effects and misconceptions about vaccination. This has prompted discussions about the feasibility of mandating Covid-19 vaccination, especially for specific groups like healthcare professionals and the general public. This paper critically examines the tension between a paternalistic approach and individual autonomy, (...) advocating for a balanced strategy that considers both public health imperatives and individual rights. Drawing insights from existing literature, the study emphasizes the need for a nuanced and pragmatic approach to address vaccine hesitancy effectively. (shrink)

Summary Background The principle of maximization, which roughly means that we should save more lives and more years of life, is usually taken for granted by the health community. This principle is even more forceful in crises like the COVID-19 pandemic, where we have scarce resources which can be allocated only to some patients. However, the standard consequentialist version of this principle can be challenging particularly when we have to reallocate a resource that has already been given to a patient. (...) -/- Methodology Engaging in thought experiments, conceptual analysis, providing counterexamples, and appealing to moral intuitions, we challenge the standard consequentialist version of the maximization principle and make a case for adopting an alternative deontological version. -/- Discussion In certain cases, the standard consequentialist version of the maximization principle is shown to yield intuitively immoral results. The deontological version of this principle is preferable because it can retain the merits of the standard consequentialist version without falling prey to its problems. -/- Conclusion Compared to the standard consequentialist version, the deontological version of the maximization principle can better guide the ethical decisions of the health community, even in cases where we face a scarcity of resources. (shrink)

On philosophy of religion and religious pluralism.

Teachers of science-based education in Malaysian secondary schools, especially those in the field of physics, often find their students facing huge difficulties in dealing with conceptual ideas in physics, resulting thus in a lack of interest towards the subject. The aim of this study was to assess the effectiveness of the Brain-Based Teaching Approach (henceforth BBTA) in dealing with the issues of the conceptual understanding of Newtonian physics of Form Four students in secondary science schools in the state of Kedah, (...) situated in the northern region of Peninsular Malaysia, and also their learning motivation towards the subject of physics. The BBTA is based on the Brain-Based Learning Principles, where detailed attention is given to seven main steps: (1) activation; (2) clarify the outcome and paint big picture of the lesson; (3) making connection; (4) doing the learning activity; (5) demonstrate student understanding; (6) review for student recall and retention/closure; and (7) preview the new topic. The effectiveness of the BBTA within the targeted context was then assessed in a quasi-experimental research approach involving 100 Form Four students from two secondary science schools. Data collected using the Test of Conceptual Understanding of Newtonian Physics and the Questionnaire of Physics Learning Motivation were then analysed descriptively and inferentially. The results obtained revealed that the BBTA was in fact exceedingly effective in dealing with the problems aforementioned. It was found that students who received physics education taught using the BBTA possessed a better conceptual understanding of Newtonian physics and also a higher learning motivation in the subject of physics, compared to students who received physics education taught using conventional teaching methods. (shrink)

Argumentation has remained under-researched in studies analyzing academic journal publications despite its importance in academic writing. This paper reports a study in which we investigated stereotypical argumentative trends, lexico-grammatical features, and interactional metadiscourse markers in 354 research article free-standing discussion sections from the journal of ESP over forty years. The field of ESP was chosen because of its maturity, which has given substance to a dynamic ground for arguments. We drew on the pragma-dialectical approach to analyzing argumentations in the corpus. (...) Findings indicated that due to the argumentative nature of the discussion section, certain argumentative trends recurred more often. The analysis of the lexico-grammatical features and metadiscourse markers of the standpoints also showed patterns of variability over time. The study concludes that it is imperative to incorporate relevant facets from various argumentation models to construct a comprehensive argumentation theory and gain deeper insights into argumentation in academic writing. (shrink)

One of the highly contraversial discussions in philosophy of mind is equivalence of human being mind and machines. Here we show that no one could prove that, in certain he is a machine.

This paper explores the representation of Laji’een and Muhajireen in Jordan News Agency. It uses the headlines of a 2.5 million word corpus of Arabic news articles in a time span of 5 years from 2012 to 2016. Chronologically analyzing the headlines shows a change in the representation of and attitudes towards refugees and migrants over the investigated period. The analysis of the headlines shows that 2012 starts with providing the assistance to the refugees then at a later stage of (...) 2012 and in 2013 and 2014, the language is shifted to calling for assistance to the country to contribute to solving the problem. In 2015, the language is changed to be more alerting about the scarce in funding. In 2016, the headlines have changed the focus to Europe due to the migration of the refugees. This motivates the National News Agency of Jordan to highlight the suffering of Europe because of the refugees despite having the capacity and resources to host the migrant refugees. The paper concludes that language in general, and the language of media in particular can change the attitudes of people and governments toward critical issues and phenomena like migration and asylum. (shrink)

As is known, there has been a significant increase in the use of AI technologies in various fields related to the work of both public and private sectors. Despite its importance in economic, health, security, and educational fields, the use of AI technologies has led to several ethical and legal risks. For example, there are risks of bias or discrimination when building AI systems, challenges related to privacy and data protection, including issues that arise from errors in health protocol procedures (...) and their impact on patient health. This paper aims to highlight a number of practical applications of bias or discrimination associated with the use of AI technologies, concluding with the importance of having clear ethical governance to address the emerging risks of using AI applications. (shrink)

AGGA (Academic Guidelines for Generative AIs) is a dataset of 80 academic guidelines for the usage of generative AIs and large language models in academia, selected systematically and collected from official university websites across six continents. Comprising 181,225 words, the dataset supports natural language processing tasks such as language modeling, sentiment and semantic analysis, model synthesis, classification, and topic labeling. It can also serve as a benchmark for ambiguity detection and requirements categorization. This resource aims to facilitate research on AI (...) governance in educational contexts, promoting a deeper understanding of the integration of AI technologies in academia. (shrink)

What is it for an agent to have a reason to do a certain action? Does this mean that she would desire to do the action under specified conditions, or that there is some external consideration, which she ought to follow? The former affective (i.e., desire-based) theory is ascribed to Humeans, whereas the latter cognitive theory is adopted by Kantians. The debate between the two views has seemingly ended up in a theoretical standoff, and most of the theorists of practical (...) reason have recently turned their attention to the motivational attitude—preceded either by affective attitudes or by cognitive attitudes—as a necessary constituent of having a reason. They contend that an agent has a reason to f only if, on certain occasions, she would be motivated to f: I refer to it as Motivation Reason Internalism. In this paper, I argue that Motivation Reason Internalism is a mirage; it does not obtain necessarily. I classify major versions of Motivation Reason Internalism into three idealized counterfactual versions, arguing that they obtain only contingently, since they all face counterexamples. The Motivation Reason Internalist might attempt to dodge the counterexamples by appealing to Contextual Motivations Reason Internalism, but I show that this move also fails. I discuss a third cause for motivation, some unconscious cause, other than cognitive or affective attitudes, which can still be a motivation maker or breaker. These unconscious causes, such as an underlying biological inclination or psychological bias, functions as motivation maker/breaker but not a reason maker/breaker. This makes room for a variety of cases in which we have reason to perform an action in the absence of any kind (i.e., actual or counterfactual) of motivation. (shrink)

"Publié en 1994, traduit chez Vrin en 2007, L'esprit et le monde de John McDowell n'a cessé de susciter des débats dans le monde philosophique anglo-saxon, sur l'esprit, la connaissance, le langage et la nature, contribuant à définir de nouvelles questions. Pour la première fois, cette oeuvre, qui emprunte aussi bien à Wittgenstein, Strawson et Davidson qu'à Kant et Hegel, et tente de dépasser l'opposition traditionnelle entre la philosophie dite "continentale" et la philosophie dite "analytique", fait l'objet d'une lecture critique (...) en France. Les contributions ici rassemblées, ainsi que les réponses de John McDowell, font suite à une "première vague" de commentaires critiques qui lui furent adressés et qui le conduisirent à s'expliquer sur ses thèses et à en modifier légèrement quelques-unes (comme la thèse du contenu conceptuel de la perception). On trouvera ici, dans les différentes contributions, un éclairage sur les raisons et les portées de cette critique, et, dans les réponses, des formulations pour la plupart tout à fait inédites de McDowell."--Page 4 de la couverture. (shrink)

W.L. Craig has argued that the universe has a beginning because (1) the infinitude of the past entails the existence of actual infinite multitudes of past intervals of time, and (2) the existence of actual infinite multitudes is impossible. Puryear has rejected (1) and argued that what the infinitude of the past entails is only the existence of an actual infinite magnitude of past time. But this does not preclude the infinitude of the past, Puryear claims, because there can be (...) no justification for the claim that actual infinite magnitudes are impossible. I argue, against Puryear, that there can be such a justification. I claim, nevertheless, that, for reasons entirely different from Puryear’s, the finitude of the past cannot be established based either on the impossibility of actual infinite multitudes or on the impossibility of actual infinite magnitudes. My arguments in this paper draw on insights from al-Kindī and Avicenna. (shrink)

The intuition that we can think about non-existent objects seems to be in tension with philosophical concerns about the relationality of intentionality. Tim Crane’s psychologism removes this tension by proposing a psychologistic account of intentionality according to which intentionality is a purely non-relational notion. I argue that his account has counterintuitive consequences regarding our thoughts about existing objects, and as such is insufficiently plausible to convince us to reject the relationality of intentionality.