This study examines the endogenous relation between corporate social responsibility and tax avoidance by focusing on a common strategy of corporate tax avoidance, i.e., establishing entities in offshore tax havens. Using hand-collected data on a sample of U.S. firms, we find that firms’ CSR ratings increase substantially in the two years after they first open tax haven affiliates. We provide evidence by using the controlled foreign corporations look-through rule enacted by Congress in 2006 that facilitates offshore profit shifting. We find (...) that firms that are affected by the CFC legislation increase their CSR practices in response. Overall, our results are consistent with the risk management theory, which argues that firms hedge against the potential negative consequences of aggressive tax avoidance practices through an increase in positive CSR activities. (shrink)

Politeia (Πολιτεία in Hellenic) as a fundamental concept of legal philosophy and political philosophy can be interpreted in various meanings such as state, constitution, republic, citizenship etc. Though the fact that this term has a broad scale of meaning might, prima facie, seem confusing, such nature of the concept can, in light of its hermeneutics, hold light to ancient conception of law, ethics and politics. To this end, this study aims a thorough analysis of the concept by handling every meaning (...) attached to the term Politeia in ancient texts that survive today, and suggesting possible hermeneutic connections between those meanings. It is expected that this method would not only clarify the entire possible meanings of the term Politeia, but would help understanding ancient legal and political conceptions of the ancient times. (shrink)

Volume 33, Issue 1, February 2023, Page 1-14.

This case study presents an alternative educational methodology in a sustainability-based course for tourism management projects. The course is designed to overcome some of the difficulties of teaching responsible management in the classroom setting. By extending learning beyond the classroom and partnering with stakeholders, the course aims to integrate practical knowledge and skills development in students. The case details the learner-centred approach used in classroom teaching, faculty-led and student-led field studies. Adopting a systems approach, results are evaluated for the multiple (...) stakeholders of the course. This educational methodology will be helpful to curriculum developers and educators who wish to integrate collaborative learning experiences or place-based education into their courses or curriculum. Lessons learned during the planning and implementation of the course will lead further research in developing similar courses in responsible management. (shrink)

This study focuses on implementing electric vehicles (EVs) in developing countries where energy production is mainly based on fossil fuels. Although for these countries the environmental short-run benefits of the EVs cannot offset the short-run costs, it may still be the best option to implement the EVs as soon as possible. Hence, it is necessary to evaluate the alternatives to introducing EVs to the market due to the environmental concerns that created an opportunity for some developing countries to catch up (...) with the international competition. Therefore, we develop a case scenario to explore the decision-making process in implementing the EVs with three alter natives and twelve criteria. We solve the decision-making problem by using Type-2 neutrosophic numbers (T2NNs) based on the RAFSI (Ranking of Alternatives through Functional mapping of criterion sub-intervals into a Single Interval) method. The proposed model combines the advantages of the RAFSI technique, and it applies T2NNs to address the uncertainties. The results show that the alternatives that may suspend the implementation of the EVs are inferior. Direct implementation of EVs is prioritized. The policy implications of the results are discussed in the study. (shrink)

L’origine et les modalités de développement des premières sociétés agricoles du Nord-Est des Balkans entre la fin du VIIe et le VIe millénaires demeurent encore très controversées. Le site d’Uğurlu sur l’île de Gökçeada au Nord-Est de la mer Égée apporte un éclairage nouveau sur cette question. À ce jour, 24 lames et 4 autres éléments dans un silex jaune miel à points blancs d’origine vraisemblablement septentrionale ont été découverts dans cet établissement. L’analyse de ces objets et des lames en (...) particulier montre que par leur technique, leur morphologie, leurs modalités d’approvisionnement et leur retouche, elles sont totalement assimilables aux «lames de Karanovo » des sites contemporains de Thrace bulgare et des régions voisines. Toutefois, leur rareté, les autres composantes de l’industrie lithique et surtout l’appartenance d’Uğurlu à la sphère ouest-anatolienne indiquent que le site ne s’inscrit que de manière marginale dans la sphère techno-économique de Thrace bulgare et dépend surtout d’autres systèmes techno-économiques. (shrink)

Dede Korkut Stories are a national cultural heritage that narrates about events and challenges of Oghuz Turks in 10th-11th centuries. This period of time is important, as it was the times when Turks became Muslims. In this work, heroism, customs, habits and traditions, socio-cultural and moral life of the Turks before and after becoming Muslims are analysed. One of the topics addressed in this work is religious beliefs and worships of the Turks after became Muslims. In this context, the belief (...) in Allah appears to be the most emphasized type of belief in the stories. The theme of fate, which is included in the subjects of Tawḥīd (oneness of Allāh) is another theme mentioned in the stories. The stories also includes some expressions regarding particularly the Prophet Muḥammad as well as some other prophets. Jibrīl and ʿAzrāʾīl angels are also mentioned. As for the Divine Books, only the Qur’ān is namely addressed and other divine books are not mentioned. The beliefs regarding afterlife, such as death, resurrection, heaven, hell, pool of al-Kawthar (abundance) are also referred to in the stories. The Book of Dede Korkut is not a didactic work written to teach Islam. On the contrary, in the stories, Islam is discussed as an element of the spirit/essence of individual and society. The aim of this study is to investigate the representations of the beliefs of tawḥīd, prophecy and hereafter of the Turks, especially the Oghuz Turks with reference to narrations in Dede Korkut stories. It aims to discuss them in the context of six pillars of faith and evaluate from the Islamic belief point of view.Summary: The Book of Dede Korkut consists of twelve epic stories created within the oral tradition of Turkish Folk Literature. It is said that the origins of these stories, which are one of the oldest works of Turkish Folk Literature, went as far as 7th century. It is generally accepted that the Book of Dede Korkut, which narrates about Oghuz Turks who lived in 10th-11th centuries was transferred to writing after 15th century. There is no information found about writer/s of the Book. Dede Korkut, who considered being the narrator of the stories, is in fact a character in the stories. Dede Korkut plays qobuz, reads poetry, names children, mediates in marital affairs, resolves disputes, and leads religious rituals in the stories. Therefore, he stands out as a saint figure and considered to be wise man of the Oghuz Turks in almost every story, especially regarding social events. In this work, there are many expressions about heroism, customs, habits and traditions, socio-cultural and moral experiences of the Turks before and after becoming Muslims. The stories bear many traces from the earlier Turkish beliefs. However, these are not the issues of this study. The dates of the emergence of the stories, 10th and 11th centuries, coincides with the times when the Turks became Muslim. This situation makes the stories more important as they include rich narratives about the fundamental beliefs of Islam. Especially the belief in Allāh, which is one of the six pillars of faith, appears to be the most emphasized in the stories. In these stories, Turkish and Persian names of Allāh as well as His Arabic names and attributes are mentioned directly or indirectly.The belief in predestination and casualty related with Allāh's eternal knowledge and determination is another faith object that takes place in the stories. The issues regarding the predestination discussed in the stories as follows: the deeds occur with the wish of Allāh; Allāh decides whether the child male or female; Allāh predestines human lifetime, livelihood, time of death and calamities.There are also narrations about the belief in the prophets in the stories. Particularly the Prophet Muhammad's prophecy is prioritised. Adam, Noah, Abraham, and Moses are the other prophets mentioned in the stories. The successive authority of Adam and His story with Iblīs; the wife and donkey of Noah, not burning of Abraham when he was thrown into the fire, the speaking of Allāh with Moses and the staff of Moses are some of the expressions related with prophecy in the stories. Nimrod against Abraham and Pharaoh against Moses are described as negative personalities in the stories. In the stories, the Prophet Muhammad (pbuh) is handled in a position that intercession is demanded from Him. Greetings and prayers are read for Him. His intercession is sought for forgiveness of sins and acceptance of prayers. He is exalted with some attributions, such as the holly Prophet Peace be upon Him, friend of Allāh, the leader of religion and the headman of religion. When the Prophet Muhammad is mentioned, it is felt that there is a high respect and an enthusiastic love. When he is addressed, the expressions indicating respect and affection, such as "His name is magnificent Muhammad" and "His name is magnificent Muhammad Mustafa" are used in the stories.In the stories, only the Qur’ān is mentioned among the divine books, none of the Torah, the Zabūr and the Injīl is mentioned. It is referred that the Qur’ān descended from the heavens and it is the word of Allāh and His knowledge, and it was copied (collected) by Uthman. It is described as "Magnificent Qur’ān".It is seen in the stories that there is also a place for the belief in angels and only two of the four great angels are mentioned. One of them is ʿAzrāʾīl, the death angel. It is one of the main heroes in the story of Deli Dumrul. ʿAzrāʾīl is described as an angel from the sky, who has red-winged, who takes the souls of living beings by the command of Allāh and kill them. It is also narrated that ʿAzrāʾīl takes the form of human and pigeon, and the struggle of ʿAzrāʾīl with Deli Dumrul. The other great angel mentioned in the stories is Jibrīl. In the story of Emre, the Son of Begil, it is described as an angel fulfilling the commandments of Allāh. Apart from these, there is no information about other angels and their characteristics, such as not being gendered, not to sin, and being created from light. Within the scope of invisible beings, the Devil is also narrated in the stories as it did not prostrate itself to Adam, and therefore it was repelled and cursed.The principle of the belief in Hereafter, which is one of the pillars of faith, is also dealt with in the stories. The ending, death, resurrection, reckoning, Heaven, Hell, seeing Allāh's face in Heaven, drinking water from the pool of al-Kawthar are some of the topics addressed in relation to this principle. While talking about Heaven in the stories, the words "Uçmak" (flight) in Turkish and "Behesht" (paradise) in Persian are mentioned in addition to Arabic "Jannah" (heaven).The Book of Dede Korkut is not a religious book written to teach the ʿaqāʾid (beliefs) of Islam or its practices. On the contrary, it is a work that narrates about people’s lives and social experiences. There is neither any specific verse from the Qur’ān nor sayings or the deeds of the Prophet (ḥadīth) included in the stories. However, the contents of many issues stated in the Qur’ān and ḥadīth are expressed in the stories. For instance, the statements from the surah (chapter) al-Ikhlāṣ (sincerity), such as al-Aḥad (the one), Allāh begets not, nor was He begotten, and not being any equivalent to Him are mentioned in the stories. Likewise, not burning of the Prophet Abraham when thrown into the fire, speaking of Allāh with Moses and giving the stuff to him as a miracle are also stated in the Qur’ān. As for the pool of al-Kawthar, the believers’ seeing Allāh in Heaven, ineffectiveness of the deeds without saying in the name of Allah are mentioned in ḥadīths. However, some information that is not rooted in the Qur’ān and ḥadīths, such as the stinging of Nimrod's arrow is also encountered in the stories. Based on the narrations in the stories, it seems possible to draw the conclusion that the Oghuz Turks mentioned in the Book of Dede Korkut adopted Ahl al-Sunnah (people of Sunnah) interpretation of Islam. However, it should be reminded that this implication will lose its meaning if it is proved that the original versions of the stories were redesigned according to the interpretation of Ahl al-Sunnah in the process of transferring them into writing. (shrink)

Located in the northwest of the Lake Van basin, the city of Malazgirt was an important area of the kingdom of Urartu from its earliest period due to its stra- tegic location. Inscriptions of king Minua (810–785/80 BCE) mention important construction projects, including fortresses, temples, and irrigation canals, in and around Malazgirt. This article deals with the Urartian presence in Malazgirt, presents new Urartian inscriptions, and considers their significance for historical geography. Particularly important is the Leter stele, which informs us (...) of the correct reading of the name of the irrigation canal built by King Minua—Mezaiani, the antecedent form of Malazgirt. Another stele documents the agricultural activities of King Argišti (780–756 BCE). (shrink)

In this article, the author analyzes the relationship between art and terrorism. Referring to the element of sublimity operative in philosophical writings pertaining to war and terror, the article raises questions concerning the sublimity of violence on the one hand, and the aesthetization of life and politics on the other. The article’s focus will lie particularly in Immanuel Kant’s account of the sublime in The Critique of the Power of Judgment, which will then be connected to contemporary literature on this (...) theme. In the end, the author wishes to draw attention to the sublimity of violence operative in contemporary discourses and demonstrate the inherent tendency that aestheticized ideology has for applauding cruelty and force. (shrink)

Though, the tradition of Muslim religious-scientific work in the Indian Subcontinent can be traced back to 12th century, especially Shaykh Ahmad Sirhindī, Shaykh Abd al-Haqq Muhaddith Dihlawī, Shaykh Abdur Rahim and Shah Waliullah are the most important figures of 18th century and later. Examined carefully the works on aqaid and ‘ilm al-kalām written by these scholars of Sunni tradition, in the light of the method adopted by them, it is seen that they are either regarded as traditionalist, modernist or rationalist. (...) Meanwhile, Shiism, which was already present in the Subcontinent since the rise of the Safavid Dynasty with scholars from Ithnā ‘Ashariyah (Twelver Shiites) and Ismā‘ilīyah, is also influential in the region with their thoughts and works. Similarly, considering the works of later Shiite scholars, it can be said that some are considered to have a traditionalist perspective while others to have modernist. Apart from all these, Qādiyānīs, except Lahor branch, took also place in the history of Indian Subcontinent thought as a heretic formation within the Islamic tradition. The aim of this study which was prepared via the data obtained by the support of Erciyes University Scientific Research Projects Coordination Unit under grant number 8217 is to present a bibliographical survey of the works on aqâid and ‘ilm al-kalām focusing on the development of Islamic thought in the Indian Subcontinent, especially after Shah Waliullah. (shrink)

Worries about leadership is a new construct tapping worries an individual may feel about possible negative consequences of accepting a leadership role. Three studies investigate how WAL is associated with men’s and women’s willingness for leadership and their perceived leadership potential rated by others. The first is a laboratory study on 328 participants, which shows that WAL is negatively associated with women’s willingness for leadership, while it is not related to that of men. The second study, which is a field (...) study with multilevel-nested data from 429 employees and 101 supervisors, reveals that male subordinates are more likely to receive a favorable judgment of leadership potential by their supervisors when their WAL increases, while female subordinates’ WAL is irrelevant to this judgment. The final study, which is an experimental study on 122 supervisors, shows that supervisors view hypothetical male leadership candidates with high WAL as having higher warmth and lower competence, which both mediate the effect of WAL on judgments of their leadership potential made by the supervisors. Even though supervisors also view female candidates with high WAL as warmer, this does not evoke higher perceptions of leadership potential. Implications for increasing gender parity in leadership are discussed. (shrink)

There is a growing trend in European countries for childbearing to occur later in women’s lives. The recent increase in the use of ART, together with the long-term trend towards later childbearing, raises questions as to the acceptable age of childbearing in contemporary society. ART legislation varies considerably across Europe and age limits for access to fertility treatment are rarely defined. The legislation takes into account the preferences of potential parents; children’s preferences, however, are not ascertained. The article discusses a (...) research method used in a survey of older children and young adults. The objective of the survey was to answer the following questions: What age would children prefer their parents to be if they could choose? What are their reasons? Respondents were asked the following question: “How old would you like your mother and father to be when you are 20 (version for respondents younger than 16) or 25 (version for those older than 16) if you could wave a magic wand?” Furthermore, their reasons for wishing a change were identified through an open question, “Why would you like to change the age of your parents?”. (shrink)

Predatory journals and conferences are an emerging problem in scientific literature as they have financial motives, without guaranteeing scientific quality and exposure. The main objective of the ASGLOS project is to investigate the predatory e‐email characteristics, management, and possible consequences and to analyse the extent of the current problem at each academic level. To collect the personal experiences of physicians’ mailboxes on predatory publishing, a Google Form® survey was designed and disseminated from September 2021 to April 2022. A total of (...) 978 responses were analysed from 58 countries around the world. A total of 64.8% of participants indicated the need for 3 or fewer emails to acquire a criticality view in distinguishing a real invitation from a spam, while 11.5% still have doubt regardless of how many emails they get. The AGLOS Study clearly highlights the problem of academic e‐mail spam by predatory journals and conferences. Our findings signify the importance of providing academic career‐oriented advice and organising training sessions to increase awareness of predatory publishing for those conducting scientific research. (shrink)

1. Sŏron -- 2. Ŭisik ŭi chonggyojŏk ch'ŭngmyŏn -- 3. Yŏng : Chŏng Yag-yong ŭi simnon -- 4. Yŏngch'e : Chŏng Yag-yong ŭi insŏngnon -- 5. 'Yŏngch'e' insŏngnon esŏ pon ch'ŏnin kwan'gye -- 6. Kyŏllon.