The dynamic nature and increasing complexity of the construction industry have led to increased conflicts in construction projects. An accurate prediction of the outcome of a dispute resolution in courts could effectively reduce the number of disputes that would otherwise conclude by spending more money through litigation. This study aims to introduce a two-layered fuzzy logic model for predicting court decisions in construction contract disputes. 100 cases of construction contract disputes are selected from the courts of Iran. A questionnaire survey (...) is then conducted to extract a set of fuzzy rules for identifying important decision parameters and expert knowledge. Accordingly, a two-layered fuzzy logic-based decision-making architecture is proposed for the prediction model. Furthermore, the fuzzy system is trained based on 10-fold cross-validation. Analysis of results indicates that 51 out of the 100 cases are filed after the dissolution and termination of the contract show a significant impact of these clauses as the root cause in construction contract disputes. Our results present a proposed hierarchical fuzzy system that can correctly predict nearly 60% of the test data. Also, we demonstrate a methodology of using argument before ML to establish interpretable AI models. Based on our findings, a fuzzy model with a hierarchical structure may be used as a simple and efficient method for predicting court decisions in construction contract disputes. (shrink)

By proposing the Microcosm and Macrocosm analogy for dialogue between Islamic Philosophy and Occidental Phenomenology, the authors of this volume are reviving the perennial positioning of the human condition in the play of forces within and without the human being. This theme has run from Plato through the Middle Ages, Renaissance and Modernity, and has been ignored by contemporaries. It now acquires a new pertinence and striking significance due to the scientific discoveries into the "infinitely small" in life, on the (...) one hand, and the prodigious technological discoveries of the "infinitely great" on the other. Both open up undreamt-of prospects for the continuing conquest of cosmic forces. The human person – thrown into turmoil by the new approaches to life and needing to acquire new habits of mind, having lost security of all beliefs – desperately seeks a new clarification of the Human Condition within the unity of everything-there-is, of cosmic forces, and of his destiny. The dialogue between Islamic Philosophy and phenomenology of life can show the way. Papers by: Gholam-Reza A'awani, Mehdi Aminrazavi, Roza Davari Ardakani, Mohammad Azadpur, Gary Backhaus, Marina Banchetti-Robino, William Chittick, Seyed Mostafa Muhaghghegh Damad, Golamhossein Ebrahimi Dinani, Nader El-Bizri, Kathleen Haney, Salahaddin Khalilov, Sayyid Mohammad Khamenei, Mahmoud Khatami, Mieczyslaw Pawel Migon, Nikolay Milkov, Sachiko Murata, Anna-Teresa Tymieniecka, Daniela Verducci. (shrink)

Sayyid Sadr al-din Mohammad Dashtaki Shirazi is the inventor of the division of composition into unified composition and composition by join. With this division, Dashtaki has expressed a new theory about the composition of the material object from first matter and form, as well as the composition of man from soul and body, and considers these compositions as an alliance and unification, not simply the parts joining to each other. In this paper, we will present Dashtaki’s arguments on (...) the theory of unified composition. We will also examine three objections to this theory and responses to them. Finally, we will examine the background of this theory in Bahmanyar's phrases. Dashtaki believes that when the components in the compound have a real plurality, i.e. each one exists separately from the other, a composition by join is created, such as the composition of a house from numerous clays. But if the components in the compound are united and none of them are separate from the others and exists actually, the resulting composition will be an alliance and union. He believes that in the unified composition, every component is identical to any other component and is identical to the whole. Accordingly, Reza is a unique being, both human and writer. In order to achieve a composition, a plurality is needed and in order to form a single composition, there must be plural components related to each other. An important question is that, principally how is a composition possible, if unified composition comes to existence only when the components are made united with each other and with the whole? In other words, unified composition is not possible, because the first condition of the acquisition of the composition, i.e., the plurality of the constituent components, is not satisfied. Dashtaki strives to express a difference between the components in the union compound. He believes that the conditions of the realization and the survival of the components are different, and that is enough for them to be different. In Dashtaki's point of view, in the unified composition the components are analytical, not being separate and plural, in reality. In other words, the components do not have actual and "in-the-world" plurality, which means that it is our intellect that separates them and looks at them as independent objects. Therefore, unity and identity are in-the-world and plurality and discernibility are analytical and in the mind. Dashtaki's first argument for his theory in general is as follows: the three major material objects (solid, plant and animal) are undoubtedly real compounds. But in these compositions, components exist potentially, and in a unified composition, components do not exist actually. Therefore, these objects are unified compounds. The second argument is that the accuracy of predication implies unity. In the unified composition, the components are identical with the whole, and therefore, the components can be predicated to the composition. In Dashtaki's view, if A is predicated to B, then it could be concluded that they are identical and unified. The first objection to this theory is that the unity is incompatible with causality. From the perspective of the Peripatetics, form is the cause of the matter, and this is incompatible with the union of the two. Dashtaki states that in case of causality, there is no need for cause and effect to be two different and discernible entities, but a single entity may be from one aspect the cause and, from another, the effect. In other words, the foresaid causality is analytical causality. When mind analyses something, and then finds analytical components, it can see between those analytical and intellectual components, causality, and find some of them as the cause of the others. The second objection is the incorrectness of the unity in compounds with components not being similar. only in the compounds having similar parts, one can accept the unity of matter and form. For example, in compounds such as horses, it is not possible to accept the union of matter and form, because in horses, there are components with different natures, such as bones, flesh and nerves. Unity of These parts with each other and with the whole is not plausible. Dashtaki’s respond is that the horse is also a natural unit and has no actual plurality. Components having similar or different natures does not make any difference. According to the theory of unified composition, the horse's components are united with the horse's form and have only analytical plurality. Horse’s components are just analytical components, not actual, independent ones. The third objection is the incompatibility of the actual existence of components with their unity. But Dashtaki maintains that a unique actual personal entity cannot have actual plural components. He states that compounds such as horses exist objectively, but objective and real existing is divided into two kinds: dependent existence, and independent existence as a single real thing. Therefore, the two characteristics of "being a component" and "being independent" are incompatible and do not come together in a real being. Dashtaki has also quoted phrases from Bahmanyar to confirm his point of view. Bahmanyar says that the properties of an animal belong to the whole and compound, not to each component. For example, it is a horse that feels, not its bone or brain, as the eye is also a compound, but seeing is the work of the eye, not the work of any of its components. Therefore, the animal, which is something compound, has characteristics that none of its components have. So the animal is something over and above its components. Bahmanyar thinks the components in the animal are potential. Then he states a general rule: any compound in which unity is real, its components do potentially exist. Therefore, Bahmanyar considers the body parts of the living organism as a potential being and generally believes that the components of any compound that have true unity are potential. The potentiality of the components in a real compound does not that mean that the components are destroyed and a new thing is produced. The components are also available, but they do not have the effects they had separately before the composition comes into existence. In other words, the components have found a unique identity together and therefore have a new effect.. It seems that Bahmanyar has expressed the same idea that Dashtaki is looking for in the theory of unified composition. Therefore, it can be said that before Dashtaki, Bahmanyar has come up with the thought of a unity. Of course, Bahmanyar has not explained much about this, and Dashtaki is the first who has organized and completed this idea as a philosophical theory. (shrink)

One of the divine quotations narrated from the timeline of Qur’ānic revelation is seen as a word of Prophet Mohammad in the 30th verse of the surah of al-Furqān. It’s observed that the speaker of this verse is Prophet Mohammad and he complains to God about his tribe which neglects the Qur’ān. In the present study, semantic structure and the meaning area of the phrase “mahjūr”, which is the key word in this verse, the meaning of it in (...) the timeline of Qur’ānic revelation and the interpretations attributed to it in the following centuries are traced. Likewise by examining Qur’ānic exegesis chronologically and investigating the interpretations of the exegetes on the relevant verse, it’s tried to see the semantic breaking points, changes and transformations regarding this verse in the historical process. Finally, the approaches of the exegetes who interpreted this verse in terms of the method of maqāsidī tafsir or the principle of teleological interpretation are determined. The approaches detected in this respect are first explained in a descriptive style, and then they’re evaluated in an analytical point of view. The findings and conclusions we reached in this study are as follows: As stated by the majority of exegetes, especially Qatāda, al-Zamakhsharī, Ibn Atiyya, Fakhr al-Dīn al-Rāzī and al-Sa‘ālibī, the aforementioned verse belongs to the Prophet Mohammed in terms of both wording and meaning. It hasn’t been determined that there’s a conflict about the pertaining of this word to him. According to this hadith quoted in surah al-Furqān, the Qurayshi polytheists made unwarranted objections to the Prophet and the divine instructions that he brought, his heart was narrowed in the face of their attitude towards the Qur’ān, and for these reasons he complained about his tribe to God. It can be said that this meaning seen in Mecca in the tenth year of his prophethood, namely, insulting the Qur’ān, abandoning it, and denying the themes in it, also includes Muslims after the revelation period. Accordingly, it can be thought that the aspect and situation of not acting on the provisions of the Qur’ān and not thinking about its verses are also valid for the interlocutors of the next period. In this direction, when we look at the history of tafsir, it has been determined that the exegetes who interpreted this verse in terms of teleological interpretation asserted different approaches. It was seen that al-Zamakhsharī, al-Rāzī, Abū al-Barakāt al-Nasafī, al-Bikā‘ī, Kamālpasazāde, Sayhzāda and Ibn ʻĀshūr interpreted this complaint of the Prophet by associating it with the coming of punishment. Therefore, in compliance with them, this verse aimed to threaten all the interlocutors, especially the Quraysh. On the other hand, it has recognized that Ibn al-Qayyim al-Jawziyah, Ibn Kathir, Bursavī and Sayyid Qutb evaluated this verse in the context of the types and ways to abandon the Qur’ān. Thus, they interpreted the relevant verse in terms of maqāsidī tafsir in a way that would cover both the first addressees of Qur’ānic revelation and other interlocutors in the following periods. In a nutshell, it can be considered that not endeavoring to understand and interpret the Qur’ān, or keeping it away from family and social life, law, understanding of earning and spending, not referring to it in such matters, or giving up living a life pursuant to it, are some of the routes and sorts of abandonment of it for Muslims. (shrink)

Jamal al-Din al-Afghani (1838-97) was a pan-Islamic thinker, political activist, and journalist, who sought to revive Islamic thought and liberate the Muslim world from Western influence. Many aspects of his life and his background remain unknown or controversial, including his birthplace, his religious affiliation, and the cause of his death. He was likely born in Asadabad, near present-day Hamadan, Iran. His better known history begins when he was 18, with a one-year stay in India that coincided with the Sepoy Mutiny (...) of 1857-59. In what would become a life of constant travel, he soon went to Mecca to perform Hajj, before returning to Afghanistan to join the service of the country's ruler, Dost Mohammad Khan (1793-1863). He later sided with Dost's son Mohammad Aʻzam, who ultimately lost in a power struggle with his British-supported brother Sher Ali. Al-Afghani's political activism eventually took him to Paris, London, Tehran, Saint Petersburg, and Constantinople. It was during his second stay in Egypt (1871-79) that he cemented his role as a reformer. He found in Cairo a class of young intellectuals who gathered around him, established newspapers, and used these papers to disseminate his ideas. Chief among al-Afghani's Egyptian disciples were scholar Muhammad ʻAbduh, journalist ʻAbd Allah al-Nadim, and nationalist politicians Mustafa Kamil and Saʻd Zaghlul. Al-Afghani's influence on both modernist and traditionalist Islamic thought continues to the present. An activist who sought to effect change through political journalism and public speaking, he did not write many books. This treatise, entitled al-Radd ʻalā al-dahrīyīn (Refutation of the materialists), was a rebuttal of the views of the pro-British Sir Sayyid Ahmad Khan, who had argued that science is more important than religion in the rise of civilizations. First written in Persian following al-Afghani's exile from Egypt to India, it was translated into Arabic by his student Muhammad ʻAbduh, with the help of al-Afghani's assistant Arif Efendi. (shrink)

Sayings of Sayyid Ḥusain Aḥmad Madnī, 1878-1957, Indian Muslim religious leader.

This work engages in a constructive, yet subtle, dialogue with the nuanced accounts of sensory intentionality and empirical knowledge offered by the Islamic philosopher Avicenna. -/- This discourse has two main objectives: (1) providing an interpretation of Avicenna’s epistemology that avoids reading him as a precursor to British empiricists or as a full-fledged emanatist and (2) bringing light to the importance of Avicenna’s account of experience to relevant contemporary Anglo-American discussions in epistemology and metaphysics. These two objectives are interconnected. Anglo-American (...) philosophy provides the framework for a novel reading of Avicenna on knowledge and reality, and the latter, in turn, contributes to adjusting some aspects of the former. -/- Advancing the Avicennian perspective on contemporary analytic discourse, this volume is a key resource for researchers and students interested in comparative and analytic epistemology and metaphysics as well as Islamic philosophy. (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)

Avicenna believes that God must be understood in the first place as the Necessary Existent. In his various works, he provides different versions of an ingenious argument for the existence of the Necessary Existent—the so-called Proof of the Sincere —and argues that all the properties that are usually attributed to God can be extracted merely from God's having necessary existence. Considering the centrality of tawḥîd to Islam, the first thing Avicenna tries to extract from God's necessary existence is God's oneness. (...) The aim of the present Element is to provide a detailed discussion of Avicenna's arguments for the existence and unity of God. Through this project, the author hopes to clarify how, for Avicenna, the Islamic concept of monotheism is intertwined with the concept of essential existence. (shrink)

Sayyid Qutb, executed in 1966 by the Egyptian government but still broadly influential today, was deeply convinced that Islam provides an ideal framework for all of human existence individual and social, political and economic, intellectual and spiritual. He believed equally that in all these various aspects the religion had been obscured or distorted by an influx of alien influences. In this, one of his most widely read works, he addresses himself to the task of retrieving what he regards as (...) the authentic mode of thought that is distinctive of Islam or even unique to it. This he does through the concise presentation of seven characteristics of Islamic thought, abundantly illustrated with the citation of relevant Quranic verses. (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)

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)

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)

Recent literature on Islam and the digital covers a wide range of topics and themes; however, what is yet to be developed from an Islamic perspective is a broader philosophical framework that accounts for the nature, exigencies and affordances of contemporary digital technologies. In advance of such a framework, this article is an attempt to open the way to philosophical engagement with issues of digital ethics from an Islamic perspective. After a brief review of recent literature on Islam and the (...) digital and a significantly earlier work by Ziauddin Sardar, in which he proposed an information strategy for the Muslim world, this paper provides some background to Islamic ethics and the wide field of ethical theories in the Islamic tradition. This paper then proceeds by identifying and outlining examples of contemporary themes in Islam and the digital which conceal underlying philosophical and theological issues. Finally, this paper considers the significant scale and scope of the transformations involved in the ongoing transposition to the ‘onlife’ and highlights several areas where Islamic perspectives may be seen to converge or diverge with other strands of scholarship on digital ethics. (shrink)

Recent business headlines, particularly those related to the collapsed energy-trading giant, Enron and its auditor, Arthur Andersen raise concerns about accountants' ethical reasoning. We propose, and provide evidence from 90 new auditors from Big-Five accounting firms, that a selection-socialization effect exists in the accounting profession that results in hiring accountants with disproportionately higher levels of the Sensing/thinking (ST) cognitive style. This finding is important and relevant because we also find that the ST cognitive style is associated with relatively low levels (...) of ethical reasoning, regardless of gender. This finding implies a need for emphasis on the ethical training of accountants. The results also suggest that accounting firms should consider recruiting accountants with cognitive styles associated with relatively higher levels of ethical reasoning. (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.

This study provides evidence regarding the level of ethical cognition of business students at the entry to college as compared to a national norm. It also provides comparative evidence on the effects of group versus individual ethical cognition upon completion of a business ethics course. The Principled Score (P-score) from the Defining Issues Test (DIT) was used to measure the ethical cognition of a total sample of 301 business students (273 entering students plus 28 students in a business ethics course). (...) The results indicate that (1) business students are not significantly different from the national norms at entry to college and (2) group reasoning helps male students improve their P-scores significantly in the business ethics course at a loss of P-score (albeit not statistically significant) for female students. (shrink)

A model called the “semiotic ladder,” which consists of “consecutive semiotic squares,” is proposed in this paper, through which the meanings of the deep structure of a narrative can be depicted as fluid and dynamic. It shows the stages of producing meanings in the narrative, from beginning to end. To see this, several narratives in the epic and mythological genres are analyzed in order to discover their abstract and deep structural meanings, and to prove the dynamic nature of meaning in (...) the semiotic ladder. According to the analysis, the process of the semiotic ladder depicts the displacement and fluidity of narrative meanings using consecutive semiotic squares, and this pattern can be applied to and implemented in all narratives. Also, the semiotic ladder allows us to clearly observe the pattern of movement of the narrative subject schema in the path of accomplishing the object. (shrink)

Letters, speeches, articles and memos written by a pioneer Muslim educationalist.

Based on a decade of direct diplomatic engagement with the United Nations, a decade of teaching on international relations, and another decade of research and teaching on Islamic and comparative peace studies, this book offers a friendship-related academic framework that examines shared moral concepts, philosophical paradigms and political experiences that can help developing and expanding multi-disciplinary conversations between the Christian West and the Muslim East. By advancing multicultural and inter-religious discourses on friendship, this book helps promoting actual friendships among diverse (...) cultures and peoples. This book has no published parallels, so far, in the current century. Most important, it is not a monologue. Rather, it provides a model of conversations among scholars and political actors who come from diverse international and inter-religious backgrounds. The word "Islamic" should not mislead the reader to suspect that this edited volume delves only into religious discourses. On the contrary, it provides a forum for conversations both within and between religious as well as philosophical perspectives. In short, the book is a forum for friendship conversations both thematically and also in terms of disciplinary and cultural diversity. This volume presents a model for intellectual conversations about friendship. The result of the work of many prominent international scholars and diplomats over many years, it conveys at least one message clearly: friendship matters for not only our happiness but also for our survival. (shrink)

This book challenges the philosophical foundations of current trademark systems in the USA and the UK. It argues that the process of trademark creation should be transformed to the more practical and realistic proposition of "co-authorship" of trademarks by both the public and trademark owners. The book develops the "Economic-Social Planning justification", which departs from the economic argument that trademarks reduce consumer search costs, and then proposes that trademarks should be formulated in a manner which helps foster a just and (...) attractive culture. Trademarks are thus seen as source and origin identifiers, rather than quality identifiers. The book focuses on the often ignored role of the public and their rights in trademarks and calls for the adoption of the confusion rationale for trademark protection, not the dilution individualistic rationale. The two jurisdictions of this book prove adverse effects over the rights of the public in terms of using trademarks in cultural and expressive contexts, thereby threatening the principles of freedom of expression as a human fundamental right. (shrink)

The human in continuous century envisage the skepticism. When the human envisage the deficiency of his knowledge, will be in trouble of skepticism, when the knowledge of human fundamentally is doubted, all internal or external impressions will be doubted, so the man envisage the unlimited skepticism. But is it possible and logical? The possibility of it is a psychological question too, but my effort is the epistemological surveying of it. We can survey this question in two ways. One way is (...) justifier reasons of skepticism. Are there sufficient for unlimited skepticism? Every deduction is based on preludes and if they’re uncertain the result will be uncertain too. There any deduction can’t justify unlimited skepticism. The other way is the surveying results of this skepticism. We have beliefs thatnever can doubt them like our existence. This inability express that the unlimited skepticism doesn’t agree the logic of our subject. Moreover the unlimited skepticism brings the mixed continuums. If we doubt anything, doubt this doubting too and this involving haven’t extremity, the demoniac hang that can’t be accepted by our. (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.

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)

This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...) (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed. (shrink)

Biographies of Imam Ghazali, Socrates, Plato and other philosophers.

By studying history, we understand that religion in different ages is influenced by the culture of people. This reality signals the probability of that religion is made by people and it is the product of man in history. This probability indeed ignores the divinity of religion and presents it only as a human product. But is there only one probability for human influence? We should survey the relation between the human and divine in religion to clarify this question. By surveying (...) this relation, we understand that there is a fundamental discontinuity between the divine and human realms. Different objects could cause this discontinuity, but the most fundamental object is the power that causes the excellence and mastery of divine and fundamental discontinuity. If the power only is regarded, the probability ofhumanity of religion increases. But other objects may be regarded. If wisdom has an important place in the discontinuity, there is a probability for the influence of the human. It is wise divine variation of religion that correlates the eternal variation of the human. (shrink)

In "Intuitionistic validity in -normal Kripke structures," Buss asked whether every intuitionistic theory is, for some classical theory , that of all -normal Kripke structures for which he gave an r.e. axiomatization. In the language of arithmetic and denote PA plus Open Induction or Open LNP, and are their intuitionistic deductive closures. We show is recursively axiomatizable and , while . If proves PEM but not totality of a classically provably total Diophantine function of , then and so . A (...) result due to Wehmeier then implies . We prove is not -conservative over . If , then is not closed under MR or Friedman's translation, so range (). Both and are closed under the negative translation. (shrink)

Appealing to some analytic tools developed by contemporary analytic philosophers, I discuss Avicenna’s views regarding the problem(s) of linguistic and mental reference to non-existents, also known as the problem(s) of ‘empty intentionality’. I argue that, according to Avicenna, being in an intentional state directed towards an existing thing involves three elements: (1) an indirect relation to that thing, (2) a direct relation to a mental representation of that thing, and (3) a direct relation to the essence of that thing. Empty (...) intentionality does not involve the first element. Moreover, depending on the nature of the non-existent we are thinking about, the third element may not be involved either. Thus, the necessary element of being in an intentional state towards something is to be related to a mental representation of that thing. The nature of this representation may vary depending on the nature of the non-existent towards which our thought is directed. (shrink)

First introduced in 2015, Contributor Role Ontologies and Taxonomies (CROTs) are the most recent innovation developed to address ethical issues of scholarly authorship. By providing a standard list of roles to specify individual contributions to publications, CROTs enhance transparency and consistency about the reporting of conducted tasks, and accordingly, improve the attribution of credit and responsibilities. Although various parties such as academic journals and universities are increasingly adopting CROTs, thus far no study has evaluated them from an ethical perspective. To (...) fill this gap, this study develops an assessment instrument and subsequently analyses three major CROTs including CRediT, CRO and TaDiRAH, and provides recommendations for improving them from an ethical perspective. This study uses a bottom-up approach comprised of two literature reviews, combined with a review of non-conventional sources (i.e., forums, meeting notes, digital repositories) to collate concerns about authorship and use of CROTs, and generate candidate assessment criteria. Then with a top-down approach and using David Resnik’s 12 principles of research ethics, developed candidate assessment criteria are further analysed, and an assessment instrument consisting of 25 justified criteria is compiled. This instrument is used to identify the ethical strengths and weaknesses of CRediT, CRO and TaDiRAH. Finally, using current best practices and available technology in publication processes, recommendations are provided for further development and improvement of CROTs. Results show that CRediT satisfies more criteria than other CROTs. In relation to the attribution of credit and usability, CRediT provides unique options. However, unlike TaDiRAH that is translated into languages other than English, and CRO that has revised its roles, CRediT is only available in English and has not been updated yet. Improving CROTs benefits almost all parties involved in the development, production, or use of academic publications such as researchers, journal editors, librarians, hiring and promotion committees and funders. (shrink)