This study explores corporate financing behavior regarding the company and country-level factors and risks associated with policy-related regulations. The study considers all three categories of risk: geopolitical risk, economic policy uncertainty, and political risk. In addition to this, we investigated how the links between diverse types of financing activities and the policy-related risks associated with them change depending on the type of financing strategy utilized. The study examined quarterly data from 2016Q1 to 2020Q3. EViews 12 is used for data analysis. (...) Findings show financial restrictions, as well as inequities within the sector, have an impact on corporate investment while policy-related risks might impact a company’s financing selections. Compared to equity financing, debt financing is more susceptible to policy-related risk. According to the available information, features at the company and nation levels also impact corporate finance choices. Finally, firms that have little financial resources are more susceptible to the adverse effects of policy-related risk than industrial companies are. Managers, as well as governments, should utilize these insights to design economic strategies that are more successful in the future. (shrink)

The increasing interest in online shopping in recent years has increased the importance of understanding customer engagement valence in a virtual service network. There is yet a comprehensive explanation of the CEV concept, particularly its impact on multi-actor networks such as web stores. Therefore, this study aims to fill this research gap. In this study, past literature in the marketing and consumer psychology field was critically reviewed to understand the concept of CEV in online shopping, and the propositional-based style was (...) employed to conceptualize the CEV within the online shopping context. The outcomes demonstrate that the valence of customer engagement is dependent on the cognitive interpretation of signals that are prompted by multiple actors on a web store service network. If the signals are positively interpreted, positive outcomes such as service co-creation are expected, but if they are negatively interpreted, negative outcomes such as service co-destruction are predicted. These notions create avenues for future empirical research and practical implications. (shrink)

Artificial intelligence and machine learning have the potential to revolutionize the delivery of health care. But designing machine learning‐based decision support systems is not a merely technical challenge. It also requires attention to bioethical principles. As AI and machine learning advance, bioethical frameworks need to be tailored to address the problems that these evolving systems might pose, and the development of these automated systems also needs to be tailored to incorporate bioethical principles.

Purpose Along with the various beneficial uses of artificial intelligence, there are various unsavory concomitants including the inscrutability of AI tools, the fragility of AI models under adversarial settings, the vulnerability of AI models to bias throughout their pipeline, the high planetary cost of running large AI models and the emergence of exploitative surveillance capitalism-based economic logic built on AI technology. This study aims to document these harms of AI technology and study how these technologies and their developers and users (...) can be made more accountable. Design/methodology/approach Due to the nature of the problem, a holistic, multi-pronged approach is required to understand and counter these potential harms. This paper identifies the rationale for urgently focusing on human-centered AI and provide an outlook of promising directions including technical proposals. Findings AI has the potential to benefit the entire society, but there remains an increased risk for vulnerable segments of society. This paper provides a general survey of the various approaches proposed in the literature to make AI technology more accountable. This paper reports that the development of ethical accountable AI design requires the confluence and collaboration of many fields and that lack of diversity is a problem plaguing the state of the art in AI. Originality/value This paper provides a timely synthesis of the various technosocial proposals in the literature spanning technical areas such as interpretable and explainable AI; algorithmic auditability; as well as policy-making challenges and efforts that can operationalize ethical AI and help in making AI accountable. This paper also identifies and shares promising future directions of research. (shrink)

Business Ethics, the Environment & Responsibility, Volume 31, Issue 2, Page 419-437, April 2022.

While previous studies have examined the impact of informal institutions to determine entrepreneurial activities, this paper explores the different configurational paths of informal institutions to promote men’s and women’s entrepreneurial activities across factor-driven and efficiency-driven economies. We collected data from the Global Entrepreneurship Monitor for 56 countries for the years 2008-2013 and employed fuzzy-set qualitative comparative analysis to conduct the empirical analysis. The results confirm that a single antecedent condition is unable to produce an outcome while combination of different conditions (...) can produce an outcome. We find that cultural-cognitive institutional antecedents in combination with social-normative antecedents create configurations of conditions that lead to the higher levels of men’s and women’s entrepreneurial activities in factor-driven and efficiency-driven economies. Moreover, this study shows that these causal conditions configure differently to promote men’s and women’s entrepreneurial activities in factor-driven and efficiency-driven nations. This paper may create awareness in potential entrepreneurs regarding specific sets of institutional antecedents that can increase the emergence of entrepreneurship in different economic clusters. We show that institutional antecedents which are essential to promote entrepreneurship combine distinctly for men’s and women’s entrepreneurship and this combination varies in different stages of economic development. (shrink)

The robustness of a health system can often be assessed by its response to unpredictable circumstances that demand resourcefulness and resilience. The ongoing COVID-19 pandemic has similarly challe...

“I think we should be very careful about artificial intelligence. If I had to guess at what our biggest existential threat is, it’s probably that.” Elon Musk AeroAstro Centennial Symposium Massachu...

It is a common misconception that individuals act rationally and according to their interests—numerous examinations of human psychology have proven that this is not the case (Tversky and Kahneman 1...

Purpose Fully autonomous self-driving cars not only hold the potential for significant economic and environmental advantages but also introduce complex ethical dilemmas. One of the highly debated issues, known as the “trolley problems,” revolves around determining the appropriate actions for a self-driving car when faced with an unavoidable crash. Currently, the discourse on autonomous vehicle (AV) crash algorithms is primarily shaped by Western ethical traditions, resulting in a Eurocentric bias due to the dominant economic and political influence of the West. (...) However, considering that AV technology will be deployed across diverse cultural and religious contexts, this paper aims to contribute to the discourse by providing an Islamic perspective on programming the response of AVs in the event of an imminent crash. Design/methodology/approach This study proposes a novel methodology based on the Islamic concept of maṣlaḥa for the normative assessment of ethical decisions related to AV programming. Findings Drawing upon the works of classic Islamic jurists, this study highlights two distinct normative visions within Islamic traditions (akin to deontology and consequentialism) concerning the preservation of human lives in the context of AVs. This study explores the shared and divergent elements between Islamic and Western ethical approaches proposed for AVs. Originality/value This pioneering work examines AV crash algorithms from an Islamic perspective, filling a void in the global ethical discourse. This work will also serve an important role to bridge the gap between the theoretical Islamic ethical principles and their practical application in the realm of AVs. (shrink)

SummaryThe nutritional status of under-five children is a sensitive sign of a country's health status as well as economic condition. This study investigated the differential impact of some demographic, socioeconomic, environmental and health-related factors on the nutritional status among under-five children in Bangladesh using Bangladesh Demographic and Health Survey 2007 data. Two-level random intercept binary logistic regression models were used to identify the determinants of under-five malnutrition. The analyses revealed that 16% of the children were severely stunted and 25% were (...) moderately stunted. Among the children under five years of age 3% were severely wasted and 14% were moderately wasted. Furthermore, 11% of the children were severely underweight and 28% were moderately underweight. The main contributing factors for under-five malnutrition were found to be child's age, mother's education, father's education, father's occupation, family wealth index, currently breast-feeding, place of delivery and division. Significant community-level variations were found in the analyses. (shrink)

The cognitive developmental theory of ethics suggests that there is a positive relationship between ethical reasoning and ethical behavior. In this study, we trained a sample of accounting and finance students in performing competitive stock trading in our state-of-the-art trading room. The subjects then performed trading of stocks under two experimental conditions: insider information, and no-insider information where significant performance-based financial awards were at stake. We also administered the Defining Issues Test (DIT). Ethical behavior, as the dependent variable was measured (...) in a binary scale: whether the subjects used insider information for trading of stocks or not. Ethical reasoning as measured by the DIT P-score indicated statistically significant effect on ethical behavior. The results have important implications for recruitment and training of professionals engaged in the use of financial markets for securities trading. (shrink)

The article extends the critique of structuration theory from a critical realist perspective, in particular by demonstrating how its theoretical shortcomings are manifest in management accounting research. Examining of one of the most cited structuration-based accounting studies and other more recent structuration-based accounting studies, the article highlights what accounting researchers who have embraced a structuration lens may have ignored. It also demonstrates why accounting researchers could not get a better theoretical purchase out of structuration. We find that a critical realist (...) account provides a far more in-depth account of budgeting changes and is likely to avoid the problems encountered in using a structuration theoretical lens. The article has important implications for accounting researchers as it demonstrates that analytical dualism instead of duality has much better potential to offer deeper understanding of accounting changes. (shrink)

This study examines the impact of the Chief Executive Officer ’s interlocking, created through serving on other companies’ audit committees and/or boards, on corporate social responsibility performance of the focal company and that of its linked companies. We find that CEO interlocking positively affects CSR performance of both the focal company and its linked companies. Further analysis shows that interlocks created by the CEO enhance CSR performance and in turn the financial performance of both the focal company and its linked (...) companies. Our findings are robust to a battery of analyses, including Heckman’s selection bias correction, propensity score matching, alternative measures of CSR performance, and CEO interlocks. These findings are important to regulators, company management teams, and other stakeholders with an interest in how the social ties of CEOs influence companies’ CSR performance and in the CSR–financial performance nexus. (shrink)

Darwin’s explanation for the natural phenomenon of evolution has been well established in the scientific community. That is a generally accepted historical fact, even if the situation has been very nuanced all along. If an alternative theory is to get established at all, it would have to take almost the same route that Darwin’s theory took. While the hair-splitting philosophical exegesis keeps moving the intellectual scholarship forward, some individuals from the “indefinite community” would have to decide to “charitably” put their (...) “faith” in an interpretation of the theory, put this abductive interpretation to a set of empirical tests, and “hope” that this also solves their pressing problems. Effectively, this.. (shrink)

The Augustinian theologian's unusual assertion that understanding rests on the faith, seems to be confronted with various objections. Through analyzing, criticizing, and refuting these objections, we will clarify epistemological status of this assertion. This essay consists of two sections. In the first section, by distinguishing two different approaches to epistemic justification, that is, internalism and externalism, it will be argued that these objections are all due to epistemic obligations which are imposed by internalist approach. The said objections, thus, will be (...) resolved if these obligations are eliminated; externalist approach undertakes to do this. Then, we will show that although the latter one can appropriately satisfy the requisites which are necessary to representing a general epistemology but its foundations rest on a condition which will merely be provided through a faith-based explanation. In the second section, we will argue that the Augustinian theologian's viewpoint is the only one which can appropriately pave the way for this condition. (shrink)

Virtue signaling serves to express moral and ethical values publicly, showcasing commitment to social and sustainable ideals. This research, conducted with non-WEIRD samples to mitigate the prevalent WEIRD bias (i.e., the tendency to solely rely on samples from Western, educated, industrialized, rich, and democratic societies), examines whether the scarcely studied virtue-signaling construct mediates the influence of consumers’ attachment anxiety (vs. avoidance) on their green purchase behavior and prosocial responses. Drawing on attachment theory and the emerging virtue-signaling literature, the current work (...) reports the results from three studies (_N_ total = 898) in which consumers’ attachment patterns were not only measured, as in most prior related research, but also manipulated. Study 1 confirmed the unique ability of measured attachment anxiety, but not attachment avoidance, to predict consumers’ green purchase behavior and prosocial tendencies, with virtue signaling mediating these links. Study 2 manipulated participants’ attachment patterns, finding further support for the mediating role of virtue signaling between attachment anxiety (vs. avoidance) and these dependent variables. Study 3 provided a more nuanced account for our virtue-signaling conceptualization by documenting that self-oriented, but not other-oriented, virtue signaling mediated the link between attachment anxiety and both our key outcomes in public contexts. From a managerial viewpoint, these findings indicate that anxiously attached consumers constitute a potentially lucrative segment for companies seeking to expand their market share of sustainable and ethically produced products. (shrink)

In the wake of colonial fragmentation and genocide, Indigenous ‘Khoisan resurgence’ movements in South Africa have mobilised subversive forms of authenticity, including heteroglossic and inventive translanguaging from fragments of Khoekhoegowab. In our analysis of video ethnographic texts produced in collaboration with the Gamtkwa Khoisan Council (GKC) in Hankey, the birthplace of Sarah Baartman, we explore how memory, language politics, and environmental activism are interwoven in acts of linguistic citizenship that constitute the ‘rememorying’ of a history that has remained persistently obscured. (...) We argue that rememorying advances a politics of reminding which counters the Rainbow Nation’s institutionalised politics of forgetting, as well as anthropological accounts that consider Indigenous activist invocations of history as merely ‘therapeutic’. Through an engagement with the memory activism of the GKC, we identify how reconstructing word-histories, reliving historical traumas, retelling histories of sites of memory, seeing oneself mirrored in one’s ancestors, and the nexus of land, memory, and time form the basis for shared meaning-making, bringing impetus, focus, and intergenerational continuity to struggles for environmental and land justice. (shrink)

The diversity in agronomic practices being used by sugarcane producers in Brazil determines differences in economic performance and cost structure. The purpose of this study is to evaluate the cost of six systems of agronomic practices using fixed or variable rates for soil amendment, fertilizer, and defensive applications and assess the profitability of these systems at three scales of sugarcane production. We then describe the data sample related to the 2019–2020 harvest season and collected from fifty-five sugarcane producers in the (...) central-south region of Brazil. Thereafter, using a quantitative approach, a cost analysis was performed, and the cumulative frequency of the net revenue for the three scales of production (small, medium, and large), was calculated using a Monte Carlo simulation. The cost analysis indicated that fertilizer had the highest cost considering the agronomic practices adopted at the three scales of production analyzed. The cumulative frequency analysis results from the Monte Carlo simulation showed the highest net revenue per hectare for medium sugarcane producers. In addition, the presence of economies of scale was not confirmed because the lowest cost was found in small-scale sugarcane producers and the highest net revenue was obtained by medium-scale sugarcane producers. (shrink)

The most predominant kind of disease that is normal among ladies is breast cancer. It is one of the significant reasons among ladies, regardless of huge endeavors to stay away from it through screening developers. An automatic detection system for disease helps doctors to identify and provide accurate results, thereby minimizing the death rate. Computer-aided diagnosis has minimum intervention of humans and produces more accurate results than humans. It will be a difficult and long task that depends on the expertise (...) of pathologists. Deep learning methods proved to give better outcomes when correlated with ML and extricate the best highlights of the images. The main objective of this paper is to propose a deep learning technique in combination with a convolution neural network and long short-term memory with a random forest algorithm to diagnose breast cancer. Here, CNN is used for feature extraction, and LSTM is used for extracted feature detection. The experimental results show that the proposed system accomplishes 100% of accuracy, a sensitivity of 99%, recall of 99%, and an F1-score of 98% compared to other traditional models. As the system achieved correct results, it can help doctors to investigate breast cancer easily. (shrink)

The possibility of accomplishing sustainable objectives is largely connected to the management and flourishing of an organizational system which keeps human capital engaged and committed. Our study investigated the association of inspirational leadership and innovative communication with employee engagement and commitment under the lens of leader member exchange theory. Specifically, we emphasized the mediating role of mutual trust in connection to social sustainability facets. A survey of data from employees in the manufacturing sector of Yunnan, China was utilized to test (...) the hypothesized model. The study findings reported a significant association and came to the conclusion that a leader’s inspirational behavior coupled with innovative communication is a significant predictor of engagement and commitment in socially sustainable organizations. Moreover, mutual trust significantly mediated the relationship of innovative communication and inspirational leadership with employee engagement and commitment reaching the social perspective of sustainability. The current study added to the literature of sustainable organization by pointing out the social dimensions of sustainability. (shrink)

Green Human Resource Management supports promoting and incorporating sustainable development with regard to their resources. Managers and customers actively utilize the limited resources efficiently and effectively to accomplish environment-friendly goals and objectives. The study focuses on investigating the moderating role of diffidence between Green HRM, among eco-friendly behavior and Employee Performance of frontline employees of the hospitality sector. Two hundred ten individuals particapted in the research from hospitality sector with regard to examine green HRM policies of employees along with their (...) influence on consumer buying behvaiour. Frontline employees incorporated the data on HRM performance, eco-friendly behavior, and diffidence. Besides, consumers gave their opinion on consumer buying behavior. The study’s findings revealed that Green HRM, aka Green HRM, directly impacts consumer behavior. In addition to this diffidence moderates the relationship between Green HRM and employee performance and employee eco-friendly behavior. Besides, future studies can explore the clothing and banking sector as the current study was conducted in fast food sector. (shrink)

Background: Post-mortem needle biopsies have been used in resource-poor settings to determine cause of death and there is interest in using them in Bangladesh. However, we did not know how families and communities would perceive this procedure or how they would decide whether or not to consent to a post-mortem needle biopsy. The goal of this study was to better understand family and community concerns and decision-making about post-mortem needle biopsies in this low-income, predominantly Muslim country in order to design (...) an informed consent process. Methods: We conducted 16 group discussions with family members of persons who died during an outbreak of Nipah virus illness during 2004-2008 and 11 key informant interviews with their community and religious leaders. Qualitative researchers first described the post-mortem needle biopsy procedure and asked participants whether they would have agreed to this procedure during the outbreak. Researchers probed participants about the circumstances under which the procedure would be acceptable, if any, their concerns about the procedure, and how they would decide whether or not to consent to the procedure. Results: Overall, most participants agreed that post-mortem needle biopsies would be acceptable in some situations, particularly if they benefitted society. This procedure was deemed more acceptable than full autopsy because it would not require major delays in burial or remove organs, and did not require cutting or stitching of the body. It could be performed before the ritual bathing of the body in either the community or hospital setting. However, before consent would be granted for such a procedure, the research team must gain the trust of the family and community which could be difficult. Although consent may only be provided by the guardians of the body, decisions about consent for the procedure would involve extended family and community and religious leaders. Conclusions: The possible acceptability of this procedure during outbreaks represents an important opportunity to better characterize cause of death in Bangladesh which could lead to improved public health interventions to prevent these deaths. Obstacles for research teams will include engaging all major stakeholders in decision-making and quickly building a trusting relationship with the family and community, which will be difficult given the short window of time prior to the ritual bathing of the body. (shrink)

Young academics have been facing a problem of high turnover rate due to missing links between the institutions’ policies and the performance. This study explores the effect of job embeddedness and community embeddedness on creative work performance and intentions to leave of young teaching staff in academic institutions in Pakistan. In this study, 300 qualified young academics from public and private universities were selected as subjects and asked to complete a questionnaire. Data were collected via mail-survey. A variance-based structural equation (...) model is employed to measure the path model. The results show that the fit-dimension of organizational- and community-embeddedness, along with the moderating effect of organization size and the availability of nearby alternative jobs have a significant impact on improving perceived creative performance and reducing staff turnover intentions. This study suggests that organizations should focus on organizational-fit and community-fit constructs in their nurturing strategies to embed young teachers in their academic institutions. This study also suggests that monetary rewards only are relatively ineffective to improve retention. Hence, public and private sector universities should facilitate meaningful contributions from young teachers in creative work and provide opportunities for social interactions and personal development. (shrink)

The current study aimed to highlight the factors that may influence teachers' psychological resistance to digital technologies in entrepreneurship and business schools. Theoretically grounded in the diffusion of innovations theory and the theory of planned behavior, the current research investigates teachers' psychological resistance to digital innovation, school culture and climate, and moderation of teacher attitudes toward educational technologies. A cross-sectional field survey of 600 business and entrepreneurship school teachers was conducted in Jordan. In this study, partial least square-structural equation modeling (...) was used to assess the variables' “direct and moderating impacts” using the Smart PLS software 3.0. According to the results, school culture and school innovation climate had a considerable positive impact on teachers' resistance to digital innovation. Additionally, teachers' attitudes toward educational technologies moderated the relationship between study constructs in the framework. The study is a significant advance to the literature related to entrepreneurship, business education, and digital innovation. Several key policy insights and recommendations for further research, as well as theoretical and practical implications, are suggested. (shrink)

Relation between physicians and pharmaceutical industry is required for the benefit of the patient. But it may turn into business and overthrow the patients’ benefit. The relation might be in question at present and in future. Several questions are flowing in Bangladesh. To solve these queries we have explored the situation in developed and developing countries. The physicians and associations of pharmaceutical industries developed several ethical guidelines in those countries. They have addressed the long lasting issues on gift provided to (...) physician, cash back, sample, industry sponsored scientific meetings, research and hospitality. There are huge restrictions to ensure the right of the patient’s e.g. limitation of inexpensive gift by the pharmaceuticals, avoiding expensive medicine instead of equally effective low priced medicine. We are lacking behind to protect the patient right properly: regulation, adherence to existing guide line, lack of guidance from statutory bodies. The current scenario is far behind the right of patient. In Bangladesh it is not yet addressed either by professionals or by pharmaceutical associations. It is the immediate need to construct a guide line for physicians and pharmaceutical industry of Bangladesh.Bangladesh Journal of Bioethics 2015 Vol.6 (1):1-5. (shrink)

This paper is the first phase of a longitudinal study of the class of 2014 on the effectiveness of ethics education at a business university. This phase of the project establishes the baseline attributes of incoming college freshmen with a pretest of the students’ ethical proclivity as measured by Defining Issues Test (DIT-2) scores. The relationship between the students’ ethical reasoning and their behavior in experimental stock trading sessions is then examined. In the trading simulations, randomly selected students were provided (...) with the option of receiving privileged insider information about the final payoff of several stocks. The students could either accept or reject such information, with acceptance considered illegal insider trading. The results of the pretest indicate that moral reasoning as measured by the DIT-2 is related to insider trading behavior, with students with higher DIT-2 scores being less likely to accept insider information. The paper also presents demographic differences across DIT-2 scores and trading behavior as a foundation for the longitudinal examination of changes in students’ moral cognition characteristics and behavior during their undergraduate career. (shrink)

In the recent past, it was common to hear complaints about the paucity of biographies on South Asian historical subjects. During the last few years, the situati.

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:The Spirit-Driven Leader: Seven Keys to Succeeding under Pressure by Carnegie Samuel CalianTodd V. CioffThe Spirit-Driven Leader: Seven Keys to Succeeding under Pressure by Carnegie Samuel Calian Louisville, KY: Westminster John Knox Press, 2010. 125pp. $15.00Great leadership is indispensable to the success of any organization, yet it so often seems in short supply. Carnegie Samuel Calian, former president of Pittsburgh Theological Seminary for more than twenty-five years, seeks (...) to remedy the latter by providing insight into the former. Drawn from his years of experience as a successful leader and based on rigorous research on the subject, [End Page 198] Calian’s helpful volume on leadership should prove valuable for current and potential leaders from all sectors of life. Although this work contains multiple references to biblical texts, theological claims, and pietistic practices, Calian does not limit himself to religious references but draws upon what he deems are, as we often say today, the “best practices” of leadership.Each chapter proceeds by identifying a great leader or leaders (in Calian’s mind), and each example is examined with regard to the questions of what makes this person a great leader and what lessons can be drawn from such a person. Calian’s choice of examples is wide ranging, moving from obvious ones—such as Jim Sinegal (CEO of Costco), Wendy Kopp (founder of Teach for America), Asma Jahangir (a Pakistani lawyer and human rights advocate), and Martin Luther King Jr.—to less obvious ones, such as anecdotal references to Calian’s mother, a childhood pastor, and so forth. In the end, Calian is not satisfied simply to construct a “theory” of leadership; rather, he contends, we must look for approaches to leadership that have been tried, tested, and proven. The result is seven chapters on key leadership qualities: creativity, competence, commitment, character, collegiality, compassion, and courage, and an appendix containing practical resources (discussion starters, diagrams, questionnaires, and the like) for developing leadership vision and goals within an organization.More specifically, as the title suggests, a main theme of the book is to invite readers to consider ways in which religious traditions can provide resources for cultivating not only excellent leaders but also “spirit-driven” leaders. For instance, in a chapter on commitment, Calian writes in direct reference to his own Christian tradition: “My working hypothesis in life is that sustainable and creative leadership is nurtured and maintained by a renewed awakening of faith, hope, and love in our everyday lives” (32–33). Indeed, Calian is set on making a case that great leadership must be “nurtured by our spiritual roots” (36). Consequently, such phrases as “people of faith in almost every religious tradition” (86), “the divine destiny envisioned” (88), or “religious standards in every tradition” (99) are sprinkled throughout the book.It is clear that for Calian great leadership is nurtured by religious traditions. Yet what is not so clear is how exactly this works. In other words, his general claims about religious traditions, life, and practices are often ambiguous and confusing. In fact, what Calian actually means by “spirit-driven” is simply not clear, but given its prominence in the title of the book, it should be. Perhaps one criticism of the book, then, is that its use of religious sources is too superficial to be insightful and thus helpful. [End Page 199]Todd V. CioffCalvin CollegeCopyright © 2013 Society of Christian Ethics... (shrink)

The Jesuit mission to the Court of the Great Moguls Akbar (1542–1605) and Jahângîr (1605–1627) stands in need of a fresh examination in the context of an encounter between Muslims and Christians; not least because it manifests certain unusual characteristics.