The objective of this study is twofold: to examine the patterns that govern social reporting with reference to an Islamic framework and to identify the moral legitimacy factors that influence them. We select 146 publicly listed Sharia‐compliant companies and classify the disclosures in their annual reports according to an Islamic framework that categorises items as either Required, Expected or Desired to indicate the degree of importance each item carries from an Islamic perspective. Based on this framework, we then analyse moral (...) legitimacy factors, specifically the type of Sharia screening body and the proportion of Muslims in the population, that may influence the prioritisation of the different categories of social reporting. We find that disclosures that fall into the Required category of our framework—especially those that relate to companies’ involvement in “haram” activities (activities not permissible in Islam)—are still few among the companies studied. Our research also reveals that both moral legitimacy factors under investigation influence the three categories of social reporting, although in different ways. This research contributes to the existing literature by empirically examining how organisations prioritise their disclosure of virtues and the moral legitimacy factors that influence that prioritisation. (shrink)

QUALITY AND QUANTITY are fairly generally regarded as complementary terms, although the profound reason for their comple- mentarism is often far from being understood, this reason lying in the 'polar' correspondence referred to toward ...

Buddhist concepts of personal life and responsibilities.

Description: Contents: Preface 1. General Remarks on the Vedanta 2. Fundamental Distinction Between The Self and the Ego 3. The Vital Centre of the Human Being, Seat of Brahma 4. Purusha and Prakriti 5. Purusha Unaffected by Individual Modifications 6. The Degrees of Individual Manifestation 7. Buddhi or the Higher Intellect 8. Manas or the Inward Sense : The Ten External Faculties of Sensation and Action 9. The Envelopes of the Self ; The Five Vayus or Vital Functions 10. The (...) Essential Unity and Identity of the Self in all the States of the Being 11. The Different Conditions of Atma in the Human Being 12. The Waking State or the Condition of Vaishwanara 13. The Dream State or the Condition of Taijasa 14. The State of Deep Sleep or the Condition of Prajna 15. The Unconditioned State of Atma 16. The Symbolical Representation of Atma and its Conditions by the Sacred Monosyllable Om 17. The Posthumous Evolution of the Human Being 18. The Reabsorption of the Individual Faculties 19. Differences in the Posthumous Conditions According to the Degrees of Knowledge 20. The Coronal Artery and the Solar Ray 21. The Divine Journey of the Being on the Path of Liberation 22. Final Deliverance 23. Videha-mukti and Jivana-mukti 24. The Spiritual State of the Yogi : The Supreme Identity. (shrink)

The concluding chapter lays down the essential conditions for any genuine understanding between East and West, which can only come through the work of those who have attained, at least in some degree, to the realization of 'wisdom uncreate' ...

I argue that an adequate account of non-reductive realization must guarantee satisfaction of a certain condition on the token causal powers associated with (instances of) realized and realizing entities---namely, what I call the 'Subset Condition on Causal Powers' (first introduced in Wilson 1999). In terms of states, the condition requires that the token powers had by a realized state on a given occasion be a proper subset of the token powers had by the state that realizes it on that occasion. (...) Accounts of non-reductive realization conforming to this condition are implementing what I call 'the powers-based subset strategy'. I focus on the crucial case involving mental and brain states; the results may be generalized, as appropriate. I first situate and motivate the strategy by attention to the problem of mental causation; I make the case, in schematic terms, that implementation of the strategy makes room (contra Kim 1989, 1993, 1998, and elsewhere) for mental states to be ontologically and causally autonomous from their realizing physical states, without inducing problematic causal overdetermination, and compatible with both Physicalism and Non-reduction; and I show that several contemporary accounts of non-reductive realization (in terms of functional realization, parthood, and the determinable/determinate relation) are plausibly seen as implementing the strategy. As I also show, implementation of the powers-based strategy does not require endorsement of any particular accounts of either properties or causation---indeed, a categoricalist contingentist Humean can implement the strategy. The schematic location of the strategy in the space of available responses to the problem of mental (more generally, higher-level) causation, as well as the fact that the schema may be metaphysically instantiated, strongly suggests that the strategy is, appropriately generalized and instantiated, sufficient and moreover necessary for non-reductive realization. I go on to defend the sufficiency and necessity claims against a variety of objections, considering, along the way, how the powers-based subset strategy fares against competing accounts of purportedly non-reductive realization in terms of supervenience, token identity, and constitution. (shrink)

Acts are functions from states of nature into finite-support distributions over a set of ‘deterministic outcomes’. We characterize preference relations over acts which have a numerical representation by the functional J(f)=min>∫u∘ f dP¦PϵC where f is an act, u is a von Neumann-Morgenstern utility over outcomes, and C is a closed and convex set of finitely additive probability measures on the states of nature. In addition to the usual assumptions on the preference relation as transitivity, completeness, continuity and monotonicity, we (...) assume uncertainty aversion and certainty-independence. The last condition is a new one and is a weakening of the classical independence axiom: It requires that an act f is preferred to an act g if and only if the mixture of f and any constant act h is preferred to the same mixture of g and h. If non-degeneracy of the preference relation is also assumed, the convex set of priors C is uniquely determined. Finally, a concept of independence in case of a non-unique prior is introduced. (shrink)

Despite the recent increase in interest in corporate social responsibility and the propagation of corporate governance in both business and academic literature, from observations of actual practice, the author has seen at all company levels, in everyday operations, instances of non-ethical behaviour vis-à-vis the whole gamut of stakeholders. This state of affairs is linked with: pressure from stakeholders, short-term tactics, hegemony of financial considerations, ‘juridisation’ of business, the tyranny of communications and the media and the difficulties in translating strategy into (...) practical implementation. The paper scrutinises the motivation and the psychology of entrepreneurs and business people, and their behaviour is compared to other professional groups and confronted with the decline in ethics in society as described by some important observers. The conclusion drawn is that the recent positive evolutions do not provide sufficient ethical guidelines for the day-to-day activities of middle managers and entrepreneurs in the present competitive environment. Managers will always be confronted by difficult choices with ethical dilemmas. There will always be a tension between theory and pragmatism, but progress can be made with the effective implementation of the ethical discourse in companies. To achieve this, ethical management should not be confined to the large strategic issues but also applied to the small practical matters of everyday business life. Ethics in business and entrepreneurship requires more than corporate governance and corporate social responsibility (CSR). (shrink)

In ‘‘The Myth of Original Intentionality,’’ Daniel Dennett appears to want to argue for four claims involving the familiar distinction between original (or underived) and derived intentionality.

Intuitively, the knowledge of one’s own intentional actions is different from the knowledge of actions of other sorts, including those of other people and unintentional actions of one's own. But how are we to understand this phenomenon? Does it pertain to all actions, under every description under which they are known? If so, then how is this possible? If not, then how should we think about cases that are exceptions to this principle? This paper is a critical survey of recent (...) attempts to answer these questions. I consider views under three headings: "special source" views, which hold that the knowledge of one's intentional actions has a non-perceptual source; "special domain" views, which hold that some but not all aspects of one's intentional actions are known in a special way; and "special character" views, which hold that the knowledge of intentional actions is special not because of where it comes from, but because of some other respect in which it is different in kind from the knowledge of other things. (shrink)

In both the historical and contemporary literature on the metaphysics of space, a core dispute is that between relationism and substantivalism. One version of the latter is supersubstantivalism, according to which space is the only kind of substance, such that what we think of as individual material objects are actually just parts of spacetime which instantiate certain properties. If those parts are ontologically dependent on spacetime as a whole, then we arrive at an ontology with only a single genuinely independent (...) substance, namely the entire spacetime manifold. This is monist supersubstantivalism. A view on which the parts of spacetime are ontologically prior to the whole has been called pluralistic supersubstantivalism. As currently formulated, supersubstantivalism carries significant advantages and encounters major difficulties. I argue that some of the latter motivate... (shrink)