The existing literature provides conflicting results on the association between firm performance and corporate social responsibility (CSR) disclosure. This paper empirically examines the effect of firm performance on CSR disclosure in terms of disclosure frequency and quality among Chinese listed firms and the possible mediating effect of corporate ownership on the relationship between firm performance and CSR disclosure. Our findings show that better-performing firms are more likely than worse-performing ones to disclose CSR information and to produce higher quality CSR reports. (...) In addition, the link between firm performance and CSR disclosure is found to be weaker among state-owned enterprises compared with non-state-owned ones. (shrink)

We investigate whether female board representation and firms’ financial performance are related and whether the relationship differs for firms located in more prejudicial environments. As a proxy for prejudicial environment, we use two geographical indicators: whether a firm is headquartered in a conservative “red” state or in a liberal “blue” state and whether the firm is located in regions where residents possess more stereotypical attitudes about gender equality. We find that both financial performance and female board representation are lower for (...) firms headquartered in red states when compared to those in blue states, and we find similar results for firms located in regions where residents hold more gender-stereotypical views. However, financial performance improves when female directors are present regardless of the firm’s location. Evidence also shows that the incremental improvement in performance measured by Tobin’s q is greater in red-state than in blue-state companies and in regions where residents hold more gender-stereotypical views. The overall results imply that gender stereotyping holds back financial performance and that female directors help improve financial performance. (shrink)

Relevance of Sikh philosophy in 21st century; articles.

Bennabi, Malek; Islamic civilization; Islamic renewal; philosophy.

In a recent paper, we have shown that the class of Boolean contact algebras (BCAs) has the hereditary property, the joint embedding property and the amalgamation property. By Fraïssé’s theorem, this shows that there is a unique countable homogeneous BCA. This paper investigates this algebra and the relation algebra generated by its contact relation. We first show that the algebra can be partitioned into four sets {0}, {1}, K, and L, which are the only orbits of the group of base (...) automorphisms of the algebra, and then show that the contact relation algebra of this algebra is finite, which is the first non-trivial extensional BCA we know which has this property. (shrink)

***Angaben zur beteiligten Person Kühn: Dr. Sebastian Kühn, wissenschaftlicher Mitarbeiter.

This article proposes an alternative approach in sustainability assessment. The conceptual framework was developed by modifying Ken Wilber's All Quadrants, All Levels (AQAL) approach, and focuses on the inter-relatedness/inter-connection of various perspectives inherent to the concept of sustainability. To look at how our framework can facilitate the practice of sustainability assessment, we apply the framework to examine the relationships between social systems and the environmental changes in the Ili River basin across the period 1900?2008. This approach enables us to investigate (...) the environmental problems of the Ili River basin in a four-quadrant framework, and combine the empirics of quadrants obtained from traditional disciplinary methodologies. The four-quadrant framework adopted in this study illustrates the interlocking relationships among various perspectives of environmental issues in the Ili River basin, namely, physical perspective, personal perspective, cultural perspective, and social perspective. In particular, the protruding development (evolution) of the lower right dimension is the fundamental cause of the environmental degradation and its related social problems in the Ili River basin. Compared to other established approaches in literature that emphasize on the tradeoffs of various perspectives of sustainability, our findings indicate the potential contributions of four-quadrant framework to sustainability assessment through its focus on the inter-relatedness/inter-connection of different perspectives. (shrink)

As per my new theory in ontology and cognition, the theory of education could be demonstrated. My this paper is to demonstrate the theory of education as per my new ontology and cognition. Following is my new theory in ontology and cognition: New ontology: The Onto is the uniform contradiction being. The essence of people: The uniform contrast body within people’s body, is “ego and nonego. “New Cognition: Cognition course moves by the force from the contrast between the Ego and (...) Nonego within an exist being live body. Following is the Cognition move course way : “EGO” + “Nonego”→→ Force to move (N times)→→ Feeling(N times)→→Idea (N numbers) + thinking (N times)→→Knowledge (N numbers) ≈ Object →→ ＝ Object As per above new ontology and cognition, Theory ofeducation is demonstrated in my this paper. (shrink)

本书本着“社会学的研究必须从现实生活出发”的原则,对法律社会学的经典论著进行了深入的探讨。内容包括:法律是与社会互动中实现的——恩格斯《家庭、私有制和国家的起源》、法是由事物性质产生的必然关系——孟德 斯鸠《论法的精神》等。.

Regular polysemes are sets of ambiguous words that all share the same relationship between their meanings, such as CHICKEN and LOBSTER both referring to an animal or its meat. To probe how a context embedding model, here exemplified by BERT, represents regular polysemy, we analyzed whether its embeddings support answering sense analogy questions similar to “is the mapping be- tween CHICKEN (as an animal) and CHICKEN (as a meat) the same as that which maps between LOBSTER (as an animal) to (...) LOBSTER (as a meat)?” We found that (1) the model was sensitive to the shared structure within a regularity type; (2) the shared structure varies across regularity types, potentially reflective of a “regularity continuum;” (3) some high-order latent structure may be shared across regularity types, suggestive of a similar la- tent structure across types; and (4) there is equivocal ev- idence that the aforementioned effects are explained by meaning overlap. (shrink)