Anchored in stakeholder theory, the study aimed at examining the extent of voluntary human capital disclosures in annual reports of top 20 Bangladeshi and Indian listed companies. In addition to qualitative content analysis of the annual reports for the year 2010–2011, this study also conducted a series of in-depth interviews with a range of stakeholders of the companies of both the countries to understand their views on voluntary HC disclosures in corporate annual reports. It was found that the level of (...) voluntary HC disclosures was very low in case of the companies of both the countries. Moreover, it was observed that HC disclosures of companies mostly composed of positive information. From the views of stakeholders, it was evident that stakeholders unanimously recognized the necessity of credible HC disclosures in corporate annual reports. The HC disclosure index framed in this study may be useful in developing a South Asian model of corporate HC disclosures. This study contributes to the existing literature on HC disclosures where there has been a distinct lack of engagement-based research works. (shrink)

COVID-19 has caused far-reaching humanitarian challenges. Amongst the emerging impacts of the pandemic is on the dynamics of human trafficking. This paper presents findings from a multi-methods study interrogating the impacts of COVID-19 on human trafficking in Sudan—a critical source, destination, and transit country. The analysis combines a systematic evidence review, semi-structured interviews, and a focus group with survivors, conducted between January and May of 2021. We find key risks have been exacerbated, and simultaneously, critical infrastructure for identifying victims, providing (...) support, and ensuring accountability of perpetrators has been impeded. Centrally, the co-occurrence of the pandemic and the democratic transition undercut the institutional and governance capacity, limiting the anti-trafficking response and exposing already vulnerable groups to increased risks of human trafficking. Findings point to increased vulnerabilities for individuals with one or more of the following identities: migrants, refugees, females, and informal labourers. (shrink)

This paper aims to offer a new perspective on understanding human perfection through Ibn Sīnā’s philosophical framework which is seen as being able to correct the mistakes of western philosophers. It is known that Sigmund Freud and Thomas Hobbes understood human existence physically. As a result, the soul which is seen as the substance of human existence is seen as materialistic which can be measured materially to achieve perfection in reality. The implication is that human perfection is also seen as (...) partially. Partial perfection does not explain the value, dignity and happiness of humans universally, so the views of Sigmund Freud and Thomas Hobbes do not lead humans to holistic perfection, as human nature wants absolutes. In order to overcome the paradigm of Sigmund Freud and Thomas Hobbes, this paper explores human perfection according to Ibn Sīnā’s philosophy of the soul through one of his magnumopuses, entitled Mabda wa al-Ma’ad. By using a descriptive-philosophical method, the conclusion is that Ibn Sīnā examines the existence of the soul through a transcendental approach. According to Ibn Sīnā, the existence of the soul cannot be perceived through the senses. Conversely, the existence of the soul can be known through human awareness of correct knowledge, called ma’rifatal-Ḥaq to systematize various human behavior, called ma’rifat al-khair. Human understanding of ma’rifat al-Ḥaq and ma’rifat al-khair will guide him towards holistic perfection, both paradigmatically and behaviorally. (shrink)

At a time when different groups in society are achieving notable gains in respect and rights, activists in mental health and proponents of mad positive approaches, such as Mad Pride, are coming up against considerable challenges. A particular issue is the commonly held view that madness is inherently disabling and cannot form the grounds for identity or culture. This paper responds to the challenge by developing two bulwarks against the tendency to assume too readily the view that madness is inherently (...) disabling: the first arises from the normative nature of disability judgements, and the second from the implications of political activism in terms of being a social subject. In the process of arguing for these two bulwarks, the paper explores the basic structure of the social model of disability in the context of debates on naturalism and normativism; the applicability of the social model to madness; and the difference between physical and mental disabilities in terms of the unintelligibility often attributed to the latter. (shrink)

In this paper, I offer an expansionist view of the Frickerian central case of testimonial injustice, citing examples from the South Asian context. To defend this expansionist position, I provide an argument in three parts. First, I argue that credibility deficit and credibility excess are entangled with each other in such a way that often, one produces the other. Secondly, I contend that we should not say that systematic testimonial injustice is a consequence of credibility deficit only because of the (...) entanglement between them. I also contend that for being the central case of testimonial injustice, identity prejudice should not be necessarily negative; it can be positive as well. Propounding a twofold condition of the status of a knower, the last part claims that testimonial injustice occurs when one of the two conditions remains unmet. (shrink)

We show that the U.S. anti-discriminatory laws prohibiting discrimination in the workplace based on sexual orientation and gender identity identities) spur innovation, which ultimately leads to higher firm performance. We use the Human Rights Campaign’s Corporate Equality Index of 398 U.S. firms between 2011 and 2014, and find a significantly positive relationship between CEI and firm innovation. We also find that an interacting effect of CEI and firm innovation leads to higher firm performance. We use our understanding of Rawls’ Theory (...) of Justice and stakeholder theory to show that firms with workplace diversity policies are likely to be more innovative and perform better than those without such policies. Our results are robust to endogeneity, reverse causality and simultaneity issues. Our results will trigger debate in similar markets around the globe on the economic benefits of LGBT workplace diversity policies for firms. (shrink)

An interdisciplinary examination of the epistemology of legal history, which deals with such basic concepts as the subject, object, limits, and internal structure of legal-historical cognizance. Section headings: The evolution of legal-historical cognizance. On the foundations and limits of the subject of legal-historical cognizance. Disciplinary space of legal-historical cognizance. Philosophical historical discourse in legal comprehension.

Normativity is assessed as we evaluate and compare the environmental reporting practices of a sample of French and Canadian companies through the lens of institutional legitimacy. More specifically, we examine how French and Canadian firms changed their reporting practices in reaction to the promulgation of laws and regulations in their respective countries, i.e., the NER and Grenelle II Acts in France, and National Instrument 51-102 and CSA Staff Notice NR 51-333, issued by the Canadian Securities Administrators. The firms’ voluntary disclosures (...) according to GRI guidelines are also investigated. Substantive legitimacy theory is used to explore the level of substantive disclosures provided by Canadian and French firms. The findings reveal that the French parliamentary regime is more successful than the Canadian stock exchange regulation in triggering environmental reporting, and that the GRI combined with local regimes prompts environmental disclosures. Notwithstanding the improvements in environmental reporting under all three regimes, a very low level of substantive disclosure is noted in both countries. (shrink)

The main purpose of this paper is to better understand how sustainability rating agencies, through discourse, promote an “ideology of numbers” that ultimately aims to establish a regime of normalization governing social and environmental performance. Drawing on Thompson’s (Ideology and modern culture: Critical social theory in the era of mass communication, 1990 ) modes of operation of ideology, we examine the extent to which, and how, the ideology of numbers is reflected on websites and public documents published by a range (...) of sustainability rating agencies. Our analysis indicates that the ideology of numbers promotes a relatively narrow vision of corporate social and environmental responsibility. That is, it establishes some areas of visibility while leaving in the shadow certain aspects of the ways in which companies fulfill, or fail to meet, their social and environmental responsibilities. The ideology of numbers also exerts power by identifying those companies that are deemed to be worthy of inclusion, or not, in a supposedly socially responsible corporate elite. (shrink)

Revisiting Fanon’s classic theory of violence and relying on some of his case studies, this article detects the propensity to see the world in abstract formats as the source of the most malignant forms of revolutionary violence. Based on this, the article explores how abstraction may still be a healthy way of thinking, especially in a globalized and postcolonial world. Two mechanisms for handling abstraction in humane ways are proposed, both of which exclude loyalties to principles or communities so long (...) as those could only be imagined in abstract forms. The two mechanisms of humanizing abstractions proposed here include the capacity to see local stories as manifestations or episodes of universal tales, and the ability to see one’s concrete cause in relationship to a multiplicity of world causes being acted upon in the same forum. (shrink)

BackgroundThis study aimed to determine what, how, and under what circumstances individual-focused interventions improve well-being and decrease burnout for critical care healthcare professionals.MethodThis realist approach, expert opinion interview, was guided by the Realist And Meta-narrative Evidence Synthesis: Evolving Standards II guidelines. Semi-structured interviews with critical care experts were conducted to ascertain current and nuanced information on a set of pre-defined individual interventions summarized from a previous umbrella review. The data were appraised, and relationships between context, mechanisms, and outcomes were extracted, (...) which created theory prepositions that refined the initial program theory.ResultsA total of 21 critical care experts were individually interviewed. By understanding the complex interplay between organizational and personal factors that influenced intervention uptake, it was possible to decipher the most likely implementable intervention for critical care healthcare professionals. The expert recommendation suggested that interventions should be evidence-based, accessible, inclusive, and collaborative, and promote knowledge and skill development. Unique mechanisms were also required to achieve the positive effects of the intervention due to the presence of contextual factors within critical care settings. Mechanisms identified in this study included the facilitation of self-awareness, self-regulation, autonomy, collaboration, acceptance, and inclusion.ConclusionThis validation of a theoretical understanding of intervention that addressed well-being and burnout in critical care healthcare professionals by expert opinion demonstrated essential mechanisms and contextual factors to consider when designing and implementing interventions. Future research would benefit by piloting individual interventions and integrating these new theoretical findings to understand better their effectiveness for future translation into the “real-world” setting. (shrink)

"LiteraCity is a literary and cultural mapping project of Kuala Lumpur. This book contains essays, interviews and photo essays that shed light of contemporary perspectives and discussions that go beyond existing discourse in regards to urban literature specifically in Kuala Lumpur"--.

This study examines whether mortality of two adjacent siblings in families is age-specific and is modified by the MCH78, 198590 in the treatment (MCH–FP) and comparison areas. Logistic regression was used to estimate the net effects of survival status of elder siblings on mortality of younger siblings in the neonatal, postneonatal and toddler periods, controlling for birth order, previous birth interval, maternal age, education and religion, household possession of valuable items and sex of the child.

This paper is a literature review of Al-Farābi's thoughts on the urgency of the value of moderation in the discourse of sustainable development in Indonesia which is studied through his magnumopus entitled "Madīnah Al-Fāḍilah". By using a descriptive-analytical approach, it is concluded that the value of moderation is the main basis for understanding the role and existence of individuals to actualize a variety of sustainable development through the implementation of the 4 pillars of moderation in Al-Farābi's view, namely unity, deliberation, (...) mutual cooperation, and character. The four pillars of moderation in Al-Farābi's view seek to build the closeness of each individual in social life, in order to discuss solving various problems that hinder the factors of sustainable development. The implementation of the 4 pillars of moderation in Al-Farābi's view can be realized through the existence of a leader as an existence that influences the paradigm and behavior of people in a region. That is, leaders are here to unite people of various groups to realize their role and position in order to optimize the value of moderation as the basis for sustainable development in reality. The final result of this paper is to understand the application of Al-Farābi's value of moderation in welcoming sustainable development in Indonesia. (shrink)

We show that the conceptual distance between any two theories of first-order logic is the same as the generator distance between their Lindenbaum–Tarski algebras of concepts. As a consequence of this, we show that, for any two arbitrary mathematical structures, the generator distance between their meaning algebras (also known as cylindric set algebras) is the same as the conceptual distance between their first-order logic theories. As applications, we give a complete description for the distances between meaning algebras corresponding to structures (...) having at most three elements and show that this small network represents all the possible conceptual distances between complete theories. As a corollary of this, we will see that there are only two non-trivial structures definable on three-element sets up to conceptual equivalence (i.e., up to elementary plus definitional equivalence). (shrink)

The first colleges of the Society of Jesus, since the foundation of the one at Messina in 1548, chose to follow the notably participative pedagogy of the University of Paris. The article shows why and how the option for the modus parisiensis was made. The University of Paris, which the first companions knew through having studied there, had an academic structure more centred on the professor's authority than at the other European universities. This, however, did not prevent numerous contacts between (...) the students and the teaching body, with each group having its precise rules. Parisian teaching was progressive and systematic, very open to the culture of the Renaissance, and to ancient languages and authors. The influence of the «Brothers of the Common Life» is clear, especially regards their attention to the human and spiritual formation of the students. (shrink)

INTRODUCTION The Background Mid-way through the twelfth century, as the Latin West was introduced to a wealth of previously unknown scientific and ...

Using a sample of 21,030 US firm-year observations that represents more than 3000 individual firms over the 1998–2012 period, we investigate the relationship between Corporate Social Responsibility (CSR) and investment efficiency. We provide strong and robust evidence that high CSR involvement decreases investment inefficiency and consequently increases investment efficiency. This result is consistent with our expectations that high CSR firms enjoy low information asymmetry and high stakeholder solidarity (stakeholder theory). Moreover, our findings suggest that CSR components that are directly related (...) to firms’ primary stakeholders (e.g. employee relations, product characteristics, environment, and diversity) are more relevant in reducing investment inefficiency compared with those related to secondary stakeholders (e.g. human rights and community involvement). Finally, additional results show that the effect of CSR on investment efficiency is more pronounced during the subprime crisis. Taken together, our results highlight the important role that CSR plays in shaping firms’ investment behaviour and efficiency. (shrink)

The purpose of this paper is to investigate the nature of rhetoric and rhetorical strategies that are implicit in the standalone sustainability reporting of the top 24 companies of the Fortune 500 Global. We adopt Bormann’s :396–407, 1972) SCT framework to study the rhetorical situation and how corporate sustainability reporting messages can be communicated to the audience. The SCT concepts in the sustainability reporting’s communication are subject to different types of legitimacy strategies that are used by corporations as a validity (...) and legitimacy claim in the reports. A content analysis has been conducted and structural coding schemes have been developed based on the literature. The schemes are applied to the SCT model which recognizes the symbolic convergent processes of fantasy among communicators in a Society. The study reveals that most of the sample companies communicate fantasy type and rhetorical vision in their corporate sustainability reporting. However, the disclosure or messages are different across locations and other taxonomies of the SCT framework. This study contributes to the current CSR literature about how symbolic or fantasy understandings can be interpreted by the users. It also discusses the persuasion styles that are adopted by the companies for communication purposes. This study is the theoretical extension of the SCT. Researchers may be interested in further investigating other online communication paths, such as human rights reports and director’s reports. (shrink)

This volume examines whether the Arab Uprisings introduce a replica of the European Enlightenment or rather stimulate an Arab/Islamic Awakening with its own cultural specificity and political philosophy. By placing Immanuel Kant in Tahrir Square, Cairo, this book adopts a comparative analysis of two enlightenment projects: one Arab, still under construction, with possible progression toward modernity or regression toward neo-authoritarianism, and one European, shaped by the past two centuries.

In recent years there has been a number of promising technical and institutional developments regarding use of ontologies in industry. At the same time, however, most industrial ontology development work remains within the realm of academic research and is without significant uptake in commercial applications. In biomedicine, by contrast, ontologies have made significant inroads as valuable tools for achieving interoperability between data systems whose contents derive from widely heterogeneous sources. In this position paper, we present a set of principles learned (...) from the successful Open Biomedical Ontologies (OBO) Foundry initiative to guide the design and development of the Industrial Ontologies Foundry (IOF), which is a counterpart to the OBO Foundry initiative for the manufacturing industry. We also illustrate the potential utility of these principles by sketching the conceptual design of a framework for sustainable IOF development. (shrink)

We examine the link between a firm’s environmental and social disclosures and measures of its risk including total, systematic, and idiosyncratic risk. While we do not find any link between a firm’s E and S disclosures and its systematic risk, we find a negative and significant association between these disclosures and a firm’s total and idiosyncratic risk. These are novel findings and are consistent with the predictions of the stakeholder theory and the resource-based view of the firm suggesting that firms (...) which make extensive and objective E and S disclosures promote corporate transparency that can help them build a positive reputation and trust with their stakeholders. This in turn can help mitigate the firms' idiosyncratic/operational risk. These findings are important for all corporate stakeholders including managers, employees, and suppliers who have a significant economic interest in the survival and success of the firm. (shrink)

This work intends to apprehend and emphasize the contribution of image-processing techniques and computer vision in the treatment of clay-based material known in Meknes region. One of the various characteristics used to describe clay in a qualitative manner is porosity, as it is considered one of the properties that with “kill or cure” effectiveness. For this purpose, we use scanning electron microscopy images, as they are considered the most powerful tool for characterising the quality of the microscopic pore structure of (...) porous materials. We present various existing methods of segmentation, as we are interested only in pore regions. The results show good matching between physical estimation and Voronoi diagram-based porosity estimation. (shrink)

Artificial intelligence (AI) technologies are increasingly creeping into the work sphere, thereby gradually questioning and/or disturbing the long-established moral concepts and norms communities have been using to define what makes work good. Each community, and Muslims make no exception in this regard, has to revisit their moral world to provide well-thought frameworks that can engage with the challenging ethical questions raised by the new phenomenon of AI-mediated work. For a systematic analysis of the broad topic of AI-mediated work ethics from (...) an Islamic perspective, this article focuses on presenting an accessible overview of the “moral world” of work in the Islamic tradition. Three main components of this moral world were selected due to their relevance to the AI context, namely (1) Work is inherently good for humans, (2) Practising a religiously permitted profession and (c) Maintaining good relations with involved stakeholders. Each of these three components is addressed in a distinct section, followed by a sub-section highlighting the relevance of the respective component to the particular context of AI-mediated work. The article argues that there are no unsurmountable barriers in the Islamic tradition against the adoption of AI technologies in work sphere. However, important precautions should be considered to ensure that embracing AI will not be at the cost of work-related moral values. The article also highlights how important lessons can be learnt from the positive historical experience of automata that thrived in the Islamic civilization. (shrink)

Discusses philosopher Mulla Sadra's commentary on the opening chapter of the Qur'an.

Cet ouvrage a pour objectif principal de présenter une étude originale d'inspiration marxienne sur la théorie révolutionnaire d'Alain Badiou et de Toni Negri. Il comprend une généalogie de la pensée politique révolutionnaire, ainsi que la définition des principaux concepts théoriques utilisés par les deux auteurs. Il intègre également une recherche historico-politique sur le parcours de Negri et Badiou. Ceci permet d'établir le lien entre le travail théorique de ces auteurs et leur engagement politique.

The study aims to identify the reality of management of electronic documents and electronic archiving retirement in the Palestinian Pension Agency -analytical study, as well as to recognize the reality of the current document management system in the Palestinian Pension Agency. The study found the following results: that the reality of the current system for the management of documents in the agency is weak and suffers from many jams. Employee in the agency understand the importance and benefits of the management (...) of electronic documents system, where the application of electronic document management system provide important features and benefits most of which reduce the loss of documents between departments, illustrates the flow path, the speed, accuracy, transparency, and reduce the proportion of damage and destruction of files. Furthermore, the electronic documents system cost will be less than the cost of the current system and it will reduce the tasks assigned for the staff. The existence of a clear adoption of the agency for the policies and procedures established for the application of electronic documents management system. There are weak plans for training and developing of staff in the agency to raise their efficiency. The study found a set of recommendations, including: increased interest and awareness of the need to implement policies, mechanisms, and procedures to ensure the success of electronic document management system through benefiting from the experiences of other organizations and the private sector. The agency need to increase and develop its services for retirees in order to encourage the private sector, universities, and institutions to join the agency, and open the way for all segments of society in Gaza and West Bank and enhance its competitiveness between international social security institutions. The need to focus its attention on developing and publishing appropriate clear plans and specific goals about management of electronic documents and the agency should be committed to apply them. The need to focus on the establishment of a public management of archiving in the structure dealing with all technical operations and having competent and qualified employees in the field of electronic document management. The need to focus on the Palestinian National Archives and the follow-up with the international standards by the International Council Archives (ICA). (shrink)

Religion has been in general neglected or even seen as a taboo subject in organizational research and management practice. This is a glaring omission in the business and society and business ethics literatures. As a source of moral norms and beliefs, religion has historically played a significant role in the vast majority of societies and continues to remain relevant in almost every society. More broadly, expectations for responsible business behavior are informed by regional, national, or indigenous cultures, which in many (...) parts of the world are heavily influenced by religious belief systems and religious institutions. In this essay, we discuss examples of how religion has functioned as a macro social force affecting business and society, discuss some of the key questions and issues related to research in this domain, offer some observations about why religion may be problematic with regard to its effects on business, and conclude by summarizing the articles contained in the special issue. (shrink)

In this article, we extend the streams of research on the capital structure of socially responsible firms by investigating the impact of corporate social responsibility on firm debt maturity. Using a large sample of US firms, we provide evidence that high CSR firms significantly reduce their debt maturity. In particular, our results suggest that diversity and community are the dimensions that matter the most in explaining debt maturity. In additional analyses that use a seemingly unrelated regression approach, our results show (...) that CSR decreases the extent to which investments are financed with long-term debt and increases the extent to which investments are financed with short-term debt and shareholders’ equity. Overall, these findings support the view that high CSR firms use debt maturity to manage CSR overinvestment problems and to signal their high quality and their access to the debt market. (shrink)

Background: Compassion fatigue and professional quality of life are important in health and professional ethics. Aim: This study aimed to determine the relationship between compassion satisfaction, compassion fatigue, secondary traumatic stress, and moral injury in nurses. Research design: This research is a cross-sectional descriptive-analytical study. The research community of this research was all the nurses of the teaching hospitals of Ardabil city. Three questionnaires on demographic characteristics, the Professional Quality of Life Scale (ProQOL), and the Moral Injury Events Scale were (...) used to collect data. SPSS (version 22) software was used for data analysis. Participants and research context: The study recruited 297 nurses randomly selected from five teaching hospitals in Ardabil city. Ethical considerations: Ethical approval was obtained from the Ardabil University of Medical Sciences ethics committee (with the code of ethics IR.ARUMS.REC.1401.198). Informed consent was obtained from the participants. Results: The results showed that the mean compassion satisfaction score of this study’s participants was 37.61 ± 8.86, the mean compassion fatigue score of this study’s participants was 28.73 ± 7.04, and the mean secondary traumatic stress score of this study’s participants was 29.95 ± 7.84. The mean score of moral injury among nurses was 31.19 ± 8.54. The results showed a negative significant relationship between compassion satisfaction and moral injury ( p < 0.001). Also, there is a positive significant relationship between compassion fatigue and secondary traumatic stress with moral injury ( p < 0.001). Conclusion: The results of this study show a negative relationship between compassion satisfaction and moral injury. According to the results of the present study, nurse managers should implement educational interventions, create ethical processes, and clear ethical guidelines to reduce moral injury and increase compassion satisfaction. (shrink)

Islamic bioethics is in good health, this article argues. During the twentieth century, academic researchers had to deal with a number of difficulties including the scarcity of available Islamic sources. However, the twenty-first century witnessed significant breakthroughs in the field of Islamic bioethics. A growing number of normative works authored by Muslim religious scholars and studies conducted by academic researchers have been published. This nascent field also proved to be appealing for research-funding institutions in the Muslim world and also in (...) the West, such as the Qatar National Research Fund (QNRF) and the Netherlands Organization for Scientific Research (NWO). On the other hand, the article argues that contemporary Islamic bioethics is in need of addressing news issues and adopting new approaches for the sake of maintaining and improving this good health in the future. (shrink)

Lifeworlds of Islam shows that Islam has typically operated not in the form of standard dogmas, but more often as a compass for practical individual orientations or lifeworlds. Mohammed Bamyeh develops a sociology of Islam that maps out how Muslims have employed the faith to foster global networks, public philosophies, and engaged civic lives both historically and in the present.

Death is the opposite not of life, but of power. And as such, Mohammed Bamyeh argues in this original work, death has had a great and largely unexplored impact on the thinking of governance throughout history, right down to our day. In Of Death and Dominion Bamyeh pursues the idea that a deep concern with death is, in fact, the basis of the ideological foundations of all political systems. Concentrating on four types of political systems—polis, empire, theocracy, and modern (...) mass society systems—Bamyeh shows how each follows a specific strategy designed to pit power against the equalizing specter of death. Each of these strategies—consolation, expansion, preparation, and repression—produces a certain style of political behavior, as well as particular psychic traumas. In making his argument, Bamyeh revisits a wide range of empirical and theoretical discussions in existentialist philosophy, psychoanalysis, comparative historical sociology, literary studies, and anthropology. By demonstrating how schemes of power are by definition also schemes for defying death—despite their claims to the contrary—his book encourages us to think of a new style of politics, one oriented toward life. (shrink)