In this thirteenth book of scilogs – one may find topics on Neutrosophy, Plithogeny, Physics, Mathematics, Philosophy – email messages to research colleagues, or replies, notes, comments, remarks about authors, articles, or books, spontaneous ideas, and so on. It presents new types of soft sets and new types of topologies. -/- Exchanging ideas with Mohammad Abobala, Ishfaq Ahmad, Ibrahim M. Almanjahie, Fatimah Alshahrani, Nizar Altounji, Muhammad Aslam, Said Broumi, Victor Christianto, R. Diksh, Feng Liu, Frank Julian Gelli, Erick Gonzalez (...) Caballero, Riad Hamido, Yaser Al-Hasan, Ahmed Hatip, Yasin Karmouta, Nivetha Martin, Preda Mihăilescu, V. Lakshmana Gomathi Nayagam, Ze Carlos Tiago de Oliveira, Alexey Platonov, Andrei Pogany, Shakti Prasad, Ranulfo Paiva Barbosa (Sobrinho), Dmitri Rabounski, Ackbar Rezaei, Constantin Sandu, A. Saraswathi, Usman Shahzad, Gocho V. Sharlanov, Stefan Spaarmann, Michael Voskoglou, Vinay Kumar Yadav, Tomasz Witczak, William H. Woodall, Mircea Zărnescu, Mohamed Bisher Zeina (in order of reference in the book). (shrink)

This paper demonstrates the political perspective of corporate social responsibility disclosures and, drawing on Weber’s notion of traditionalism, seeks to explain what motivates companies to make such disclosures in a traditional setting. Annual reports of 23 banking companies in Bangladesh are analysed over the period 2009–2012. This is supplemented by a review of documentary evidence on the political and social activities of corporations and reports published in national and international newspapers. We found that, in the banking companies over the period (...) of study, apparently neutral, corporate, philanthropic activities disclosed and promoted in CSR reports are inextricably linked to powerful leaders’ personal projects and the ruling party’s agendas. We have demonstrated elements of traditional societies, including personal loyalty and the public display of loyalty, the master–servant relationship, and obedience to personal rather than formal authority, provide an understanding of why banks have employed politically charged CSR disclosure strategies. The paper contributes to disclosure studies where political motivations of corporate disclosure rarely discussed. The paper extends the debate on political CSR by demonstrating that the role of family and familial values at the organisational and national levels may be much more important when it comes to CSR disclosure and activities. (shrink)

Organizational scholars tend to view justice and compassion as incompatible. While both have important functions in organizational life, compassion's affective elements appear difficult to synthesize with the reasoning and impartiality that underlie the concept of justice. We draw on theoretical arguments from the sensemaking perspective to argue that we can integrate organizational compassion and organizational justice conceptually because both are inherently dynamic processes that rely on emotional and cognitive components, and both are shaped by the social context of the organization. (...) Based on this integrative conceptualization, we propose a construct we call ‘compassionate organizational justice’, in which compassion becomes an integral element of an organization's justice requirements and members’ fairness perceptions, and that those justice perceptions in turn inform future instances of organizational compassion. (shrink)

Using data collected through semi-structured open-ended interviews and archival material, we examined the transience of stakeholders’ salience in the organisational field going through institutional change process. We found strong support for the dominant institutional logic-stakeholder salience relationship. More importantly, the results of our study reveal that changes in stakeholders’ salience are directly related to changes in stakeholders’ attributes. Moreover, we uncover mutual associations among various types of salience attributes and show that the degree of mutual association of various types of (...) attributes depends upon the stage the organisation has reached during the process of institutional change. (shrink)

Divided into five parts, the book provides general background information on Biruni's time, his world, and his life. It includes the full names of the 183 books written by Biruni. The titles of these books are given in Arabic, Persian, transliteration of the Arabic title, and English, and they are all annotated and if available the number of folios is given for each one. A list of available references in English on Biruni, including articles, bibliographies, books, internet sites, a dissertation, (...) and even a film. A list of Persian reference sources is also included. (shrink)

In today’s complex selling environment, it is challenging for sales leaders to enhance the effectiveness of their sales teams. The aim of this study is to observe the impact of authentic leadership on salespersons’ internal and external behaviors under B2B selling context [i.e., transactive memory system, innovative work behavior, and customer-directed OCB] and their consequences in team selling performance. Respondents of our survey included salespersons and managers working in the sales departments of pharmaceutical companies. By using structural equation modeling, the (...) dyad responses from 348 matched salespeople–managers were analyzed. The findings disclose that authentic leadership behavior has a stronger relationship with the TMS, innovative work behavior, and customer-directed OCB. Our results also indicate that innovative work behavior and customer-directed OCB are potentially mediated between authentic leadership and team selling performance relationship. The theoretical implication of these results for managerial practice is also discussed. (shrink)

The aim of this research is to investigate the mediating role of relationship quality in the relationship between relational benefits and customer citizenship behavior. Data were gathered through a systematic sampling from 334 passengers. A Survey technique was used to collect the data from respondents from multiple airports. Data were analyzed through partial least square structural equation modeling using SmartPLS 3.3. The results of the study reveal that altruistic benefits, confidence, and self-expression benefits have a positive relationship with relationship quality (...) while socialization benefits have a non-significant relationship with relationship quality. Similarly, relationship quality mediates the relationship between altruistic benefits, confidence and self-expression benefits, and customer citizenship behavior while relationship quality does not mediate the relationship between socialization benefits and customer citizenship behavior. This study uncovers the relational benefits and its role in the generation of customer citizenship behavior in the aviation sector and the role of relationship quality that could help managers to cultivate the benefits of customer citizenship behaviors. (shrink)

We examine the role of managers in controlling the positive impact of stakeholder management (SM) on firm financial performance (FP) in the long term. We develop and test competing hypotheses on whether managers act as “good citizens” or engage in “self‐dealing” when allowed greater discretion. We test our assertions using dynamic panel data analysis of a sample of 806 U.S. public firms operating in 34 industries over 5 years (2005–2009). Our results indicate a nuanced influence of managerial discretion contexts on (...) the SM‐FP relationship. We infer that given more latitude in decision making, as long as the “going is good” managers act as good citizens, but otherwise they revert to managerial self‐dealing. In light of our results, firms designing governance mechanisms to encourage managers to balance the needs of both shareholders and stakeholders must remain cognizant of contextual contingencies. (shrink)

Background: Moral distress is increasingly recognized as a problem affecting healthcare professionals, especially nurses. If not addressed, it may create job dissatisfaction, withdrawal from the moral dimensions of patient care, or even encourage one to leave the profession. Spiritual well-being is a concept which is considered when dealing with problems and stress relating to a variety of issues. Objective: This research aimed to examine the relationship between spiritual well-being and moral distress among a sample of Iranian nurses and also to (...) study the determinant factors of moral distress and spiritual well-being in nurses. Research design: A cross-sectional, correlational design was employed to collect data from 193 nurses using the Spiritual Well-Being Scale and the Moral Distress Scale-Revised. Ethical considerations: This study was approved by the Regional Committee of Medical Research Ethics. The ethical principles of voluntary participation, anonymity, and confidentiality were considered. Findings: Mean scores of spiritual well-being and moral distress were 94.73 ± 15.89 and 109.56 ± 58.70, respectively. There was no significant correlation between spiritual well-being and moral distress ( r = −.053, p =.462). Marital status and job satisfaction were found to be independent predictors of spiritual well-being. However, gender and educational levels were found to be independent predictors for moral distress. Age, working in rotation shifts, and a tendency to leave the current job also became significant after adjusting other factors for moral distress. Discussion and conclusion: This study could not support the relationship between spiritual well-being and moral distress. However, the results showed that moral distress is related to many elements including individual ideals and differences as well as organizational factors. Informing nurses about moral distress and its consequences, establishing periodic consultations, and making some organizational arrangement may play an important role in the identification and management of moral distress and spiritual well-being. (shrink)

In this article, we discuss ethical issues related to using and disclosing artificial intelligence (AI) tools, such as ChatGPT and other systems based on large language models (LLMs), to write or edit scholarly manuscripts. Some journals, such as Science, have banned the use of LLMs because of the ethical problems they raise concerning responsible authorship. We argue that this is not a reasonable response to the moral conundrums created by the use of LLMs because bans are unenforceable and would encourage (...) undisclosed use of LLMs. Furthermore, LLMs can be useful in writing, reviewing and editing text, and promote equity in science. Others have argued that LLMs should be mentioned in the acknowledgments since they do not meet all the authorship criteria. We argue that naming LLMs as authors or mentioning them in the acknowledgments are both inappropriate forms of recognition because LLMs do not have free will and therefore cannot be held morally or legally responsible for what they do. Tools in general, and software in particular, are usually cited in-text, followed by being mentioned in the references. We provide suggestions to improve APA Style for referencing ChatGPT to specifically indicate the contributor who used LLMs (because interactions are stored on personal user accounts), the used version and model (because the same version could use different language models and generate dissimilar responses, e.g., ChatGPT May 12 Version GPT3.5 or GPT4), and the time of usage (because LLMs evolve fast and generate dissimilar responses over time). We recommend that researchers who use LLMs: (1) disclose their use in the introduction or methods section to transparently describe details such as used prompts and note which parts of the text are affected, (2) use in-text citations and references (to recognize their used applications and improve findability and indexing), and (3) record and submit their relevant interactions with LLMs as supplementary material or appendices. (shrink)

Health care professionals experience moral distress due to challenging ethical decision-making during patient care. Self-awareness can be associated with moral distress. This study determined the levels of and relationship between moral distress and self-awareness of health care professionals. A convenience sample of physicians and nurses was recruited. Data were collected using the Moral Distress and Self-Awareness Scales. In total, 168 physicians and 201 nurses participated with a mean age of 30.54 ± 7.87 and clinical experience of 6.40 ± 6.22 years. (...) Moderate levels of moral distress (127.07 ± 71.90) and high levels of self-awareness (70.20 ± 11.37) were found. A weak positive correlation was found between self-awareness and moral distress (r = 0.21, p < 0.001) and weak negative correlation between moral distress (r = − 0.115, p = 0.03) and age. Nurses were more self-aware, but no differences were observed in moral distress based on sex and clinical settings. A weak correlation between self-awareness and moral distress may suggest that self-awareness can increase intrapersonal tensions, contributing to distress. Further research is needed to support any conclusive relationship between moral distress and self-awareness. (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)

This article aims to respond to the long-lived perceived incompatibility between care and compassion and justice in organizational literature. It is argued that principles of care and compassion and principles of justice are compatible with each other and can be integrated in organizations in such a way that both will supplement each other. Previous researches tend to view concepts of care and compassion and justice either as competing or inheriting some fundamental trade-offs. This article argues that the highlighted incompatibility between (...) care and compassion and justice is mainly due to the limited understanding about the nature of organizational justice. Care and compassion carry elements of subjectivity and are dynamic in nature, whereas literature on organizational justice has described justice as an objective, static and linear construct due to which an incompatibility between these two very important phenomena is prevailing. This incompatibility can be removed by changing the way of looking at organizational justice and by exploring its dynamic nature. (shrink)

Emergency care providers regularly deal with ethical dilemmas that must be addressed. In comparison with in-hospital nurses, emergency medical service personnel are faced with more problems such as distance to resources including personnel, medico-technical aids, and information; the unpredictable atmosphere at the scene; arriving at the crime scene and providing emergency care for accident victims and patients at home. As a result of stressfulness, unpredictability, and often the life threatening nature of tasks that ambulance professionals have to deal with every (...) day, ethical decision-making has become an inevitable challenge. The content analysis approach was used to conduct the present qualitative study in Iran. The participants consisted of 14 EMS personnel selected through purposive sampling, which continued until the data became saturated. Data were collected using semi-structured interviews and analyzed concurrently with their collection through the constant comparison method. The process of data analysis resulted in the emergence of 3 main categories “respecting client’s values”, “performing tasks within the professional manner”, “personal characteristic”, and the emergence of eight sub-categories signifying participants’ experiences with regard to EDM. According to the results, when EMS personnel are faced with ethical dilemmas, they consider the client’s values and professional dignity, and perform the assigned tasks within the framework of the regulation. The findings also suggest that pre-hospital care providers assess legal consequences before making any decision. Further studies should be conducted regarding the experiences of the subordinates and other related parties. (shrink)

There has recently been a surge of development in augmented reality (AR) technologies that has led to an ecosystem of hardware and software for AR, including tools for artists and designers to accelerate the design of AR content and experiences without requiring complex programming. AR is viewed as a key “disruptive technology” and future display technologies (such as digital eyewear) will provide seamless continuity between reality and the digitally augmented. This article will argue that the technologization of human perception and (...) experience of reality, coupled with the development of artificial intelligence (AI)–based natural language assistants, may lead to a secular re‐enchantment of the world, in the sense outlined by Charles Taylor, where human existence is shaped through AR inhabited by advanced personal and social AI agents in the form of digital avatars and daemons, and that enchantment has been persistent throughout the formation of modernity and is being rekindled by the integration of AI in the plane of AR. (shrink)

Background: Although human dignity is an unconditional value of every human being, it can be shattered by extrinsic factors. It is necessary to discover the authentic meaning of patients’ dignity preservation from different religious perspectives to provide professional cross-cultural care in a diverse setting. Research objective: This article identifies common experiences of Iranian Muslim and Armenian Christian patients regarding dignified care at the bedside. Research design: This is a qualitative study of participants’ experiences of dignified care elicited by individual in-depth (...) semi-structured interviews. Participants and research context: A purposeful sample of 10 participants (five Iranian Muslims and five Iranian Armenians) from various private and governmental hospital settings was chosen. Ethical considerations: This study was approved by the ethics committee of Tehran University of Medical Sciences. All the participants were provided with information about the purpose and the nature of the study, the voluntary condition of their participation in this study, and the anonymous reporting of recorded interviews. Findings: The common experiences of Christian and Muslim patients regarding dignity preservation emerged as “exigency of respecting human nobility” and “providing person-centered care.” Discussion and conclusion: It is essential to recognize the humanness and individuality of each patient to preserve and promote human dignity in diverse cross-cultural settings. The findings support and expand current understanding about the objective and subjective nature of dignity preservation in cross-cultural nursing. (shrink)

This study investigated the role of entrepreneurial passion in recognition of opportunity, developing entrepreneurial self-efficacy, and entrepreneurial intention, in the shaping of entrepreneurial actions in the presence of proactive personality. This study applied partial least squares structural equation modeling to test the hypotheses on a sample of 346 university students from Jiangsu province, China. The output of the study showed that entrepreneurial passion positively and significantly influenced entrepreneurial alertness, entrepreneurial self-efficacy to entrepreneurial intention, and entrepreneurial behavior. The findings also showed (...) that a proactive personality positively and significantly moderated the relationship between entrepreneurial intention and entrepreneurial behavior. (shrink)

We show that if [Formula: see text] then any nontrivial [Formula: see text]-closed forcing notion of size [Formula: see text] is forcing equivalent to [Formula: see text] the Cohen forcing for adding a new Cohen subset of [Formula: see text] We also produce, relative to the existence of suitable large cardinals, a model of [Formula: see text] in which [Formula: see text] and all [Formula: see text]-closed forcing notion of size [Formula: see text] collapse [Formula: see text] and hence are (...) forcing equivalent to [Formula: see text] These results answer a question of Scott Williams from 1978. We also extend a result of Todorcevic and Foreman–Magidor–Shelah by showing that it is consistent that every partial order which adds a new subset of [Formula: see text] collapses [Formula: see text] or [Formula: see text]. (shrink)

Introduction: Due to the stressful nature of prehospital emergency providers’ duties, as well as difficulties such as distance to information resources and insufficient time to analyze situations, ethical decision-making in prehospital services is a daily challenge. Objectives: This study aimed to describe the experiences of Iranian prehospital emergency personnel in the field of ethical decision-making. Methods: The data were collected by semi-structured interviews (n = 15) in Iran and analyzed using the content analysis approach. Ethical considerations: This study was conducted (...) in accordance with the principles of research ethics and national rules and regulations relating to informed consent and confidentiality. Results: The results obtained were categorized into three main categories that included “assessment of the scene atmosphere, assessment of patients’ condition and their family, and predicting outcomes of decision-making.” The central category was “field assessment,” which demonstrated the strategy of ethical decision-making by prehospital providers when facing ethical conflicts. Conclusion: Although findings showed that the majority of prehospital providers make ethical decisions based on the patients’ benefit, they also consider consequences of their decisions in dealing with personal and professional threats. This article identifies and describes a number of ethical values of prehospital providers and discusses how the values may be considered by paramedics when facing ethical conflicts. (shrink)

The article at hand presents the results of a literature review on the ethical issues related to scientific authorship. These issues are understood as questions and/or concerns about obligations, values or virtues in relation to reporting, authorship and publication of research results. For this purpose, the Web of Science core collection was searched for English resources published between 1945 and 2018, and a total of 324 items were analyzed. Based on the review of the documents, ten ethical themes have been (...) identified, some of which entail several ethical issues. Ranked on the basis of their frequency of occurrence these themes are: 1) attribution, 2) violations of the norms of authorship, 3) bias, 4) responsibility and accountability, 5) authorship order, 6) citations and referencing, 7) definition of authorship, 8) publication strategy, 9) originality, and 10) sanctions. In mapping these themes, the current article explores major ethical issue and provides a critical discussion about the application of codes of conduct, various understandings of culture, and contributing factors to unethical behavior. (shrink)

For more than a decade, Iran has been referring to a fatwa issued by its Supreme Leader, Ali Khamenei, proscribing nuclear weapons. The fatwa, however, not only failed to influence the process that led to the resolution of Iran’s nuclear crisis, but also has been met with a good deal of skepticism. The most commonly held suspicions about the credibility of the fatwa can be summed up in five central questions: Has the nuclear fatwa actually been issued? Does the fatwa (...) apply to all the aspects of nuclear weapons including their production, possession and use? What is the juridical status of the fatwa? Was the nuclear fatwa issued only to deceive other nations? Is the fatwa really irreversible? This article tries to answer these questions by providing a chronological review of the fatwa and analyzing all the relevant statements by Khamenei. The analysis is conducted against the background of Islamic principles, Shi’a jurisprudence and the history of the Islamic Republic of Iran. The article concludes that the fatwa is a credible religious decree and could indeed contribute to the cause of nuclear disarmament. (shrink)

ABSTRACT The notion of ‘playing God’ frequently comes to fore in discussions of bioethics, especially in religious contexts. The phrase has always been analyzed and discussed from Christian and secular standpoints. Two interpretations exist in the literature. The first one takes ‘God’ seriously and playing ‘playfully’. It argues that this concept does state a principle but invokes a perspective on the world. The second takes both terms playfully. In the Islamic Intellectual tradition, the Sufi concept of ‘adopting divine character traits’ (...) provides a legitimate paradigm for ‘playing God’. This paradigm is interesting because here we take both terms ‘God’ and ‘playing’ seriously. It is significant for the development of biomedical ethics in contemporary Islamic societies as it can open new vistas for viewing biotechnological developments. (shrink)

Let ℒ and ? be propositional languages over Basic Propositional Calculus, and ℳ = ℒ∩?. Weprove two different but interrelated interpolation theorems. First, suppose that Π is a sequent theory over ℒ, and Σ∪ {C⇒C′} is a set of sequents over ?, such that Π,Σ⊢C⇒C′. Then there is a sequent theory Φ over ℳ such that Π⊢Φ and Φ, Σ⊢C⇒C′. Second, let A be a formula over ℒ, and C 1, C 2 be formulas over ?, such that A∧C 1⊢C (...) 2. Then there exists a formula B over ℳ such that A⊢B and B∧C 1⊢C 2. (shrink)

The vast majority of extant empirical research examining the relationship between corporate social performance and financial performance selects samples of only those firms which are observed engaging in CSP. In this study, the authors assert that firms’ efforts to pursue CSP and subsequently their appearance in social-choice investment advisory firms’ ranking databases are non-random. Studying the CSP–FP link using selected samples of only those firms whose social performance is ranked by SIA firms introduces a sample-selection bias which limits generalization of (...) results to a population of all firms, and at worst provides alternate explanations for observed relationships. The authors test these assertions on a large sample of public corporations in the United States over 6 years and find a sample-selection bias. Upon correction of this bias, this study confirms the positive impact of CSP on FP. (shrink)

A generic extension of the constructible universe by reals is defined, in which the union of ‐classes of x and y is a lightface set, but neither of these two ‐classes is separately ordinal‐definable.

Decision-makers in governments, enterprises, businesses and agencies or individuals, typically, make decisions according to various regulations, guidelines and policies based on existing records stored in various databases, in particular, relational databases. To assist decision-makers, an expert system, encompasses interactive computer-based systems or subsystems to support the decision-making process. Typically, most expert systems are built on top of transaction systems, databases, and data models and restricted in decision-making to the analysis, processing and presenting data and information, and they do not provide (...) support for the normative layer. This paper will provide a solution to one specific problem that arises from this situation, namely the lack of tool/mechanism to demonstrate how an expert system is well-suited for supporting decision-making activities drawn from existing records and relevant legal requirements aligned existing records stored in various databases.We present a Rule-based reporting systems architecture, which is intended to integrate databases, in particular, relational databases, with a logic-based reasoner and rule engine to assist in decision-making or create reports according to legal norms. We argue that the resulting RuleRS provides an efficient and flexible solution to the problem at hand using defeasible inference. To this end, we have also conducted empirical evaluations of RuleRS performance. (shrink)

Criticizing Richard Swinburne’s conception of God, John Hick argues that God cannot be personal because infinity and personhood are mutually incompatible. An essential characteristic of a person, Hick claims, is having a boundary which distinguishes that person from other persons. But having a boundary is incompatible with being infinite. Infinite beings are unbounded. Hence God cannot be thought of as an infinite person. In this paper, I argue that the Hickian argument is flawed because boundedness is an equivocal notion: in (...) one sense it is not essential to personhood, and in another sense—which is essential to personhood—it is compatible with being infinite. (shrink)

This article extends Georg Lukács’s theorization pertaining to historical fiction by considering a novel written in response to colonial conditions. It treats Abdulhalim Sharar’s Urdu Malik al-‘Aziz and Virginia (1888) as a case where a fictional version of the encounter between Muslims and Christians during the crusades in the twelfth century is used to counter the colonial Indian present in the nineteenth century. I suggest that novels such as Sharar’s exemplify a vein of global thought since the nineteenth century that (...) resisted historicism but without abandoning the notion that the past was real. Deploying a genre that came to the fore in colonial conditions, Sharar imagines an alternative future by narrating the past otherwise via fiction. (shrink)

Retractions solicited by authors following the discovery of an unintentional error—what we henceforth call a “self-retraction”—are a new phenomenon of growing importance, about which very little is known. Here we present results of a small qualitative study aimed at gaining preliminary insights about circumstances, motivations and beliefs that accompanied the experience of a self-retraction. We identified retraction notes that unambiguously reported an honest error and that had been published between the years 2010 and 2015. We limited our sample to retractions (...) with at least one co-author based in the Netherlands, Belgium, United Kingdom, Germany or a Scandinavian country, and we invited these authors to a semi-structured interview. Fourteen authors accepted our invitation. Contrary to our initial assumptions, most of our interviewees had not originally intended to retract their paper. They had contacted the journal to request a correction and the decision to retract had been made by journal editors. All interviewees reported that having to retract their own publication made them concerned for their scientific reputation and career, often causing considerable stress and anxiety. Interviewees also encountered difficulties in communicating with the journal and recalled other procedural issues that had unnecessarily slowed down the process of self-retraction. Intriguingly, however, all interviewees reported how, contrary to their own expectations, the self-retraction had brought no damage to their reputation and in some cases had actually improved it. We also examined the ethical motivations that interviewees ascribed, retrospectively, to their actions and found that such motivations included a combination of moral and prudential considerations. These preliminary results suggest that scientists would welcome innovations to facilitate the process of self-retraction. (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)

Nearly four decades after a revolution, experiencing one of the longest wars in contemporary history, facing political and ideological threats by regional radicals such as ISIS and the Taliban, and having succeeded in negotiations with six world powers over her nuclear program, Iran appears as an experienced Muslim country seeking to build bridges with its Sunni neighbours as well as with the West. "Ethics of War and Peace in Iran and Shi'i Islam explores the wide spectrum of theoretical approaches and (...) practical attitudes concerning the justifications, causes and conduct of war in Iranian-Shi'i culture. By examining primary and secondary sources, and investigating longer lasting factors and questions over circumstantial ones, Mohammad Jafar Amir Mahallati seeks to understand modern Iranian responses to war and peace. His work is the first in its field to look into the ethics of war and peace in Iran and Shi'i Islam. It provides a prism through which the binary source of the Iranian national and religious identity informs Iranian responses to modernity. By doing so, the author reveals that a civilization-conscious soul in modern Iran is re-emerging. (shrink)

The study contributes to building an understanding of the impact of political forces on the information environment of listed firms in a developing economy. Specifically, it investigates the tensions between politico-institutional factors and accounting regulation on the prolonged and incomplete implementation of the International Financial Reporting Standards in Bangladesh from 1998 to 2010. Two phases of interviews were conducted in 2010–2011 and IFRS-related enforcement documents from 1998 to 2010 were evaluated. The study contributes that IFRSs are being diffused to developing (...) countries like Bangladesh, but they invariably interact with local institutions, with variable outcomes. Coercive, normative and mimetic isomorphisms are low in Bangladesh. Notably, political forces have been undermining mimetic isomorphism because of the high level of government intervention and the high level of political lobbying. Political institutional pressures stand in the way of mimetic isomorphism and constitute negative forces that add further tension to accounting regulation in Bangladesh. Regarding the low level of normative isomorphism, there is evidence of a ‘blame culture’, with state institutions and professional accountancy institutions in the country blaming each other for the poor progress in IFRS implementation. Although the study focuses on Bangladesh, its results have implications for international policy makers, as well as the governments and regulators of other developing economies facing similar challenges in implementing IFRS. (shrink)

During the fifth to the seventh centuries after Hegira, the Shiites did not have significant political power in the Islamic World and had a minority population. Yet despite these limitations, the Shiites left behind numerous works a large part of which is destroyed by religious prejudices or negligence leaving the Islamic Civilization bereft of these scientific treasures. By introducing the historiographical works of the Imami Shiites, this study attempts to clarify their station in historiography and to demonstrate that Shia has (...) had valuable works in different historiographical fields in proportion with sociopolitical circumstances and thereby address the richness of Islamic culture and civilization and show that deprivations have had no influence on Shia’s creation of scientific works. Furthermore, Shiites’ attention to historiography in different fields including Rejaal (Note 1) and Taraajom (Note 2), Dala’el (Note 3), history and lives of the Innocent Ones (Ma’sumin) and historical-theological books and using Hadiths have been very important in compiling these works. (shrink)

Deviant workplace behaviors (DWB) cause enormous costs to organizations, sparking considerable interest among researchers and practitioners to identify factors that may prevent such behavior. Drawing on the theory of moral development, we examine the role of ethics-oriented human resource management (HRM) systems in mitigating DWB, as well as mechanisms that may mediate and moderate this relationship. Based on 232 employee-supervisor matched responses generated through a multi-source and multi-wave survey of 84 small and medium enterprises (SMEs) in Pakistan, our multilevel analysis (...) found that ethics-oriented HRM systems relate negatively to employee DWB via the mediation of perceptual and reflective moral attentiveness. This indirect relationship is further moderated by two societal-inequality induced factors – employee gender and income level – such that the indirect effects of ethics-oriented HRM systems on DWB through perceptual and reflective moral attentiveness are stronger among women and lower-income employees. (shrink)

We answer a question of Usuba by showing that the combinatorial principle $\mathrm {UB}_\lambda $ can fail at a singular cardinal. Furthermore, $\lambda $ can be taken to be $\aleph _\omega.$.

Bullying behaviour among adolescents is a prevalent concern all over the world as it holds significant implications for their mental health and social life. Similarly, bullying has emerged as a grave concern in high schools in Pakistan. However, very limited literature has covered the dynamics of religious education and bullying behaviour among high school students in Pakistan. Therefore, this study seeks to investigate the impact of religious beliefs and practices on the prevalence of abuse and bullying among high school students (...) in Pakistan. The study has adopted a qualitative research design to fulfil this objective. The primary qualitative data for the study was collected by interviewing high school students from three prominent high schools in Pakistan. The data was analysed with the help of thematic analysis. The findings of this study indicate that religious education can help promote compassion, empathy, and respect among students. Thus, the study holds significant implications regarding the role of the community and teachers in taking a stand against bullying. (shrink)

We examine the framing mechanisms used to maintain a cross-sector partnership that was created to address a complex long-term social issue. We study the first 8 years of existence of an XSP that aims to create a market for recycled phosphorus, a nutrient that is critical to crop growth but whose natural reserves have dwindled significantly. Drawing on 27 interviews and over 3000 internal documents, we study the evolution of different frames used by diverse actors in an XSP. We demonstrate (...) the role of framing in helping actors to avoid some of the common pitfalls for an XSP, such as debilitating conflict, and in creating sufficient common ground to sustain collaboration. As opposed to a commonly held assumption in the XSP literature, we find that collaboration in a partnership does not have to result in a unanimous agreement around a single or convergent frame regarding a contentious issue. Rather, successful collaboration between diverse partners can also be achieved by maintaining a productive tension between different frames through “optimal” frame plurality—not excessive frame variety that may prevent agreements from emerging, but the retention of a select few frames and the deletion of others toward achieving a narrowing frame bandwidth. One managerial implication is that resources need not be focussed on reaching a unanimous agreement among all partners on a single mega-frame vis-à-vis a contentious issue, but can instead be used to kindle a sense of unity in diversity that allows sufficient common ground to emerge, despite the variety of actors and their positions. (shrink)

Background: Experiencing moral distress is traumatic for nurses. Ignoring moral distress can lead to job dissatisfaction, improper handling in the care of patients, or even leaving the job. Thus, it is crucial to use valid and reliable instruments to measure moral distress. Objective: The purpose of this study was to determine the reliability and the validity of the Persian version of the Moral Distress Scale–Revised among a sample of Iranian nurses. Research design: In this methodological study, 310 nurses were recruited (...) from all hospitals affiliated with the Qazvin University of Medical Sciences from February 2014 to April 2015. Data were collected using a demographic questionnaire and the Moral Distress Scale–Revised. The construct validity of the Moral Distress Scale–Revised was evaluated using principal component analysis and confirmatory factor analysis. Internal consistency reliability was assessed with Cronbach’s alpha. Ethical considerations: This study was approved by the Regional Committee of Medical Research Ethics. The ethical principles of voluntary participation, anonymity, and confidentiality were considered. Findings: The construct validity of the scale showed four factors with eigenvalues greater than one. The model had a good fit ( χ2(162) = 307.561, χ2/ df = 1.899, goodness-of-fit index =.904, comparative fit index =.927, incremental fit index =.929, and root mean square error of approximation (90% confidence interval) =.049 (.040–.057)) with all factor loadings greater than.5 and statistically significant. Cronbach’s alpha coefficients were.853,.686,.685, and.711for the four factors. Moreover, the model structure was invariant across different income groups. Discussion and conclusion: The Persian version of the Moral Distress Scale–Revised demonstrated suitable validity and reliability among nurses. The factor analysis also revealed that the Moral Distress Scale–Revised has a multidimensional structure. Regarding the proper psychometric characteristics, the validated scale can be used to further research about moral distress in this population. (shrink)