The study investigates the effect of board characteristics and firm performance on disclosure tones by considering DICTION five master variables namely activity, optimism, certainty, realism and commonality tones using a sample of 779 annual reports of GCC listed firms (2012 to 2018). Disclosure tones of the sampled GCC firms were measured through corporate narrative disclosures by DICTION 7.0 software. Then, the ordinary least square regression analysis was conducted. The main findings of the study show that firm performance has a significant (...) effect on disclosure tones in terms of activity, optimism, certainty, and realism tones except for commonality reported tone. Board characteristics have different effects on the five disclosure tones. The study offers a unique contribution to accounting literature as it is one of the first studies in the Gulf region that seeks to examine the relationship between disclosure tones and firm performance as well as board governance. (shrink)

In Political Liberalism, J. Rawls describes a meta-ethical procedure — political constructivism — whereby political theorists formulate political principles by assembling and reworking ideas from the public political culture. To many of his moral realist and moral constructivist critics, Rawls's procedure is simply a recent version of the “popular moral philosophy” that Kant excoriates in the Groundwork for the Metaphysics of Morals. I defend the idea of political constructivism on philosophical and political grounds. I argue that political constructivism is the (...) best available methodology for self-legislating, socially embedded and fallible human beings; then I show that political constructivism may produce principles that could garner the principled assent of Euro-American Muslims such as Taha Jabir Al-Alwani. The article considers how political constructivism might be employed to formulate new political principles for Euro-American societies experiencing and confronting the Islamic revival. [R]. (shrink)

A famous Kant scholar once distinguished two faces of the critical philosophy, one facing the past and less interesting and the other looking forward to the future and still fruitful (Strawson 1966). Rawls's work also has two faces and many of his readers look toward the past, wishing, for instance, that Rawls had been able to provide principles of justice that have the ontological status of categorical imperatives. I thank Andrew Valls for inviting me to clarify points where I diverge (...) from many Rawls scholars. Although this is an academic debate, I believe that the stakes are huge: namely, the future of liberalism in an increasingly interconnected, multicultural world. My response will elaborate how I read Rawls, why I engage Islamic political thought, and how liberals living in Europe or North America may converse with fellow citizens such as Taha Jabir Al-Alwani, who orient themselves politically by the Qur'an rather than, say, the United States Constitution. (shrink)

_Dialogues for the Future_ provides a sneak peek at the long philosophic and intellectual journey of the renowned Arab scholar Taha Abderrahmane. This English translation allows English-speaking readers to engage with the open canvas of dialogue Taha has resiliently initiated.

Nazariyat, Journal for the History of Islamic Philosophy and Sciences, issued twice a year in English and Turkish (Nazariyat İslam Felsefe ve Bilim Tarihi Araştırmaları Dergisi), is a refereed international journal. It publishes original studies, critical editions of classical texts and book reviews on Islamic philosophy, kalām, theoretical aspects of Sufism and the history of sciences. The goal of Nazariyat is to contribute to the discovery, examination and reinterpretation of the theoretical traditions in the history of Islamic thought, by giving (...) special attention to the post-classical period of it. **ISSN: 2148-8088 E-ISBN: 2547-9415**. (shrink)

Haydar el-Herevî Horasan’dan Osmanlı topraklarına gelen önemli âlimlerdendir. Teftâzânî’nin şeçkin bir talebesi olan bu âlim I. Mehmed’ten büyük saygı görerek onun tarafından himaye edilmiştir. Herevî, Zemahşerî’nin el-Keşşâf’ı üzerine yazdığı şerhi büyük övgü ifadeleriyle I. Mehmed’e ithaf etmiş, ithafın yer aldığı mukaddimede hayat hikayesiyle ilgili önemli ayrıntılar vermiştir. Osmanlı topraklarında geçirdiği uzun yıllar sonra Timur’un oğlu Şahruh ile irtibat kuran Herevî, el-Keşşâf şerhi mukaddimesini tekrardan kaleme alarak aynı eseri bu sefer Şahruh’a ithaf etmiştir. Herevî’nin bu yeni patronaj ilişkisi mukaddimenin ikinci versiyonundan (...) öğrenilmektedir. İkinci versiyonda sadece ithaf kısmı değiştirilmemiş, yeni haminin kimliğiyle irtibatlı olarak muhteva da yeni- den kurgulanmıştır. İlk versiyonda bulunmayan önemli biyografik ayrıntılar ikinci versiyonda yer almaktadır. Mukaddimenin iki versiyonu Herevî biyografisinin neredeyse yegâne kaynağıdır. Bu makalede mukaddimenin ikinci versiyonu ilk defa gün yüzüne çıkarılmış ve her iki versiyonda verilen bilgiler bir araya getirilerek Herevî’nin biyografisi inşa edilmiştir. İki versiyonda herhangi bir tarih verilmemiş, sadece bazı şehirlerdeki ikamet süreleri belirtilmiştir. Biyografi inşa edilirken anlatıda oluşan boşluklar tarihi olaylardan hareketle doldurulmuş ve tarihlendirme yapılmıştır. Bahsedilen olaylar, yapılan nitelemeler ve verilen ikamet süreleri itibara alınarak Herevî’nin hayatının yaklaşık kırk yıllık bölümü tam olarak tarihlendirilmiş, Serahs’tan başlayarak sırasıyla Şîraz, Tebriz, Şirvan, Bursa, Edirne ve tekrar Horasan’a uzanan yıllara dair bütünlüklü bir tablo ortaya konulmuştur. Bu hayat hikayesi ulema-sultan ilişkileri, siyasî gelişmelerin ilim hayatına yansımaları ve hayatını ilim yolculuklarında geçiren bir âlimin zihin dünyası hakkında eşsiz bilgiler sunmaktadır. (shrink)

This paper examines the history of glass colouring. It reviews Kitāb al-Durra al-maknūna of Jābir ibn Ḥayyān, which deals with the subject. The manuscript of this practical treatise was discovered recently. Part one of the paper deals with Jābir as a philosopher and chemist. The art of lustre-painting on glass originated in Syria during the Umayyad Caliphate in the eighth century and was soon practised in the neighbouring area. The paper reviews Arabic literature that deals with the colouring of glass (...) until the 13th century, and with pre-Islamic and Latin books of recipes that deal with glass colouring. Recipes for cast coloured glass are very few and scant in non-Arabic literature, and lustre-painting on glass was not mentioned in any treatise outside Arabic, even in the works of Theophilus and Neri. The colouring of glass gemstones by colour diffusion is not mentioned also. The paper compares the recipes of Kitāb al-Durra with the results of modern analysis of existing Islamic stained glass objects. There is a close correspondence, and the main indispensable ingredients in both cases are silver and copper compounds. Part one ends with an account of lāzaward as cobalt oxide in glass colouring. Part two of the paper gives a representative selection of recipes from Kitāb al-Durra for the three methods of glass colouring. (shrink)

_Islamic Ethics and the Trusteeship Paradigm_ offers a highly relevant and needed introduction to the various interpretations and applications of the trusteeship ethical theory as developed by the Moroccan philosopher Taha Abderrahmane (b. 1944). يُقدم كتاب "الأخلاق الإسلامية ونسق الائتمانية" دراسات نقدية مقارنة للنظرية الأخلاقية الإسلامية المعاصرة كما طورها الفيلسوف المغربي طه عبد الرحمن (و. 1944م)، وتتميز هذه الدراسات بأنها تأتي من حقول وتخصصات متعددة.

This is the first study to compare the philosophical systems of secular scientific philosopher Mario Bunge (1919-2020), and Moroccan Islamic philosopher Taha Abd al-Rahman (b.1945). In their efforts to establish the philosophical underpinnings of an ideal modernity these two great thinkers speak to the same elements of the human condition, despite their opposing secular and religious worldviews. While the differences between Bunge’s critical-realist epistemology and materialist ontology on the one hand, and Taha’s spiritualist ontology and revelational-mystical epistemology on the other, (...) are fundamental, there is remarkable common ground between their scientific and Islamic versions of humanism. Both call for an ethics of prosperity combined with social justice, and both criticize postmodernism and religious conservatism. The aspiration of this book is to serve as a model for future dialogue between holders of Western and Islamic worldviews, in mutual pursuit of modernity’s best-case scenario. (shrink)

Philosophy, Arab; Arab countries; intellectual life; 20th century.

Byzantine Empire; economic and social conditions; history.

This paper discusses two passages from Alexander of Aphrodisias’s commentary on Aristotle’s _ Topics _ that are transmitted in Ps-Jābir’s _ Kitāb al-Nukhab _. It argues that the Arabic translation of Alexander’s commentary may have been made from a fuller version than what came down to us in Greek. Especially since the author(s) of the Jābir-corpus form a tradition different from the school of Ḥunayn b. Isḥāq (d. 873) and authors associated to the ‘Baghdad school’, whose earliest figure is Abū (...) Bishr Mattā b. Yūnus (d. 940), the Arabic fragments of Alexander’s commentary preserved in the _ Kitāb al-Nukhab _ promise to shed more light on the early reception of the _ Topics _ and the different contexts in which Aristotelian dialectic was studied in the Islamic world. (shrink)

This paper discusses two passages from Alexander of Aphrodisias’s commentary on Aristotle’s Topics that are transmitted in Ps-Jābir’s Kitāb al-Nukhab. It argues that the Arabic translation of Alexander’s commentary may have been made from a fuller version than what came down to us in Greek. Especially since the author(s) of the Jābir-corpus form a tradition different from the school of Ḥunayn b. Isḥāq (d. 873) and authors associated to the ‘Baghdad school’, whose earliest figure is Abū Bishr Mattā b. Yūnus (...) (d. 940), the Arabic fragments of Alexander’s commentary preserved in the Kitāb al-Nukhab promise to shed more light on the early reception of the Topics and the different contexts in which Aristotelian dialectic was studied in the Islamic world. (shrink)

The Moroccan philosopher Taha Abderrahmane is one of the leading surviving philosophers of the Arab-Islamic world. His fields of study are issues such as logic, philosophy of language, moral philosophy and political theology. He built a holistic and versatile Islamic methodology in his works and formed a world of thought on the axis of trusteeship (divine contract and trust paradigm) and circulation tedavuliyya (pragmatic-word-action theory). Taha Abderrahmane has analyzed, criticized and constructed the Islamic thought tradition, which he handled with a (...) holistic view, with a versatile reference network. In addition, one of his most important contributions is that he put forward a moral philosophy in the Qurʾānic and prophetic axis. Taha Abderrahmane proved to be a prolific thinker with his thirty-five work consisting of ten thousand pages. He proposes a deliberative model of political communication in harmony with his theo-political writings and physical and metaphysical integrity. While this article aim to provide information on the main components of Abderrahmane’s paradigm of divine contract and trusteeship (i’timaniyya), essentially a theory of morality, such as political theology, linguistics, and negotiation ethics, it also tries to identify the Western references of these elements. In this context how the theory of speech acts that seems quite important in the field of modern social sciences and created by theorists such as John Searl and Austin was transformed by Taha Abderrahmane into an Islamic theory of speech is also subject to a comparative assessment. In addition, the possibility of the issue of negotiation ethics, which gained more importance with new communication theories in the West, in the axis of Islamic thought was questioned in the article. The article reviews how views on negotiation ethics are positioned by Taha Abderrahmane within the Islamic paradigm. Therefore, the article is limited in scope to Taha Abderrahmane’s references about the theories in the West. Taha Abderrahmane attempts to construct an Islamic Pragmatic or Islamic Theory of Verbal Action, with reference to Pragmatics or Theory of Speech Acts, which is a sub-branch of linguistics, but in line with principles specific to the Islamic paradigm. Taha Abderrahmane combined the Islamic concept of pragmatic with the concept of negotiation. The terms “praxis” and “praxeology [fiqh al falsafa]”, which define the framework of the Trust Paradigm and the Islamic Pragmatic Model proposed by Taha Abderrahmane, emphasize “deed” or, in other words, “action” and he is linguistically referencing the founding masters of the pragmatics field such as J. L. Austin and J. R. Searle. However, there are two other fields that constitute the main reference to his concept of praxis (action) and praxeology (action science). These are economics and philosophy. Praxeology is a scientific field that deserves to be mentioned especially with the economist Ludwig von Mises (1881-1973). According to Mises, the laws of the field about which physics, biology, and praxeology [mainly economics] provide information, are independent of human will. These are primary ontological facts that strictly limit the human power to act (Mises, 1998, 67). Taha Abderrahmane references western thinkers such as Ludwig von Mises, Jürgen Habermas, Chantal Mouffe and Hannah Arendt, as well as Islamic sources. However, the way he makes use of them takes place within the framework of criticism and analysis. He also refers to other personalities such as Jonas, Freud, Ellul, Putnam, Ricoeur and Rawls. While Taha Abderrahmane explains the process of turning words into action, he also draws on the Action Theory of Hannah Arendt (1906-1975), who was one of the children of Heidegger, such as Karl Löwith, Hans Jonas and Herbert Marcuse, and who was accepted as a real philosopher even though he rejected the title of philosopher during his lifetime. On the other hand, Taha Abderrahmane makes strong references to the basic dimension of Islam, such as “O believers! If you avoid opposing Allah; It gives you an understanding to distinguish good from bad (Al-Anfal, 8/29)” verse. He makes strong references to the supposed dimension of Islam, and in this context, he tries to create a praxis based on nature, especially based on the hadith known as nawāfil hadith. (shrink)

Many assumptions believe that classical Islamic theology is no longer relevant in the contemporary era, either because its discussion tends to be theocentric and far from the progress of humanism or because it is considered no longer relevant to answer contemporary issues such as secularism, pluralism, globalization, or neo-atheism. Departing from these problems, efforts have emerged for new readings of classical theology by paying more attention to the context and needs of the times. Among these efforts is the renewal of (...) theology by highlighting its methodological aspects, as was done by a contemporary Moroccan theologian and philosopher, Ṭahā ‘Abdurraḥmān. This study attempts to describe and analyze the style of renewal of theology from the perspective of Ṭahā ‘Abdurraḥmān. This research is a character study using qualitative methods, in which the existing data is analyzed critically. This article shows that Ṭahā ‘Abdurraḥmān’s style of renewal of ‘ilm al-kalām focuses on efforts to reform the methodology of classical kalam by reforming the method of dialogue science (munaẓarah) through contemporary linguistic and logical tools, rearranging analogy patterns (qiyas), and building a logic of kalam based on the principle’s logic and morality as well as the amalgamation of theoretical aspect and practical aspect. The significance of Ṭahā ‘Abdurraḥmān’s renewal in contemporary Islamic theology lies in the theorizing of concepts in classical theology with a contemporary approach as well as the construction of the methodology of contemporary Islamic theology to answer ever-evolving theological issues. (shrink)

Jābirī, Muḥammad ʻĀbid; ʻAbd al-Raḥmān, Ṭāhā; philosophy, Arab; Morocco..

In the Islamic period, Apollonius of Tyana was well known both as “Lord of the Talismans” and as a Neo-Pythagorean-Hermetic philosopher. In his Kitāb al-Aḥjār, Jābir b. Ḥayyān cites “the Muslim advocates of Apollonius”. The reference shows that Apollonius’ most prominent work, Sirr alkhalīqa, was already famous in the Arabicspeaking world from very early on. This article gives an overview of citations of Apollonius in Islamic sources from different fields and of the works generally attributed to him. Furthermore, I review (...) Sirr al-khalīqa, its influences on the Jābirian works and its reception in the Ismā‘īlī tradition. This article additionally discusses an Arabic commentary of Sirr al-khalīqa by ‘Awn b. al-Mundhir, which is extant in a unique manuscript, and its hitherto unknown Persian translation. This Persian translation covers parts of Ibn al-Mundhir’s work not available in the Arabic excerpt and is therefore an important source for the history of Islamic alchemy. An edition of the Persian translation is given as an appendix. (shrink)

The present study delves into the complex interplay between religion and secularism within the framework of contemporary European democracies. It explores how secularism is changing and how it is affecting public life, societal norms, and government. The purpose of the study is to clarify the difficulties and controversies surrounding secularism in Europe by examining the historical context and current dynamics. For measuring, the research used Smart PLS software and generated results, including descriptive statistics, which also present a smart PLS Algorithm (...) model between them. The discussion is on how secularism is interpreted and applied differently in different European nations, emphasizing the conflicts between the principles of religious freedom and governmental neutrality. It describes how secularism affects immigration, globalization, and cultural diversity and how these factors shape European cultures' social fabric. The article also critically assesses the charges made against secularism, such as the devaluation of moral principles and the marginalization of religious minorities. Concerns about the misapplication of secularism for discriminatory and cultural hegemony are also covered, especially in light of Islamophobia and clothing rules based on religion. The study argues for a nuanced view of religion's place in contemporary European democracies through this reevaluation. To promote inclusive forms of government that consider the diverse religious landscape of Europe, it highlights the significance of striking a balance between secular ideals and respect for religious plurality and freedom. (shrink)

In the Sophist, Plato presents the possibility of the separation of things in relation to each other based on the communion (koinōnia) of logos. In this study, I discuss the linguistic communion revealed in the dialogue by illuminating its three fundamental aspects: (1) Articulation of letters in names as communion on the syntactic level, (2) Predication of names in logoi as communion on the semantic level, (3) Homologoi of logoi as the ultimate communion of language. I thus conclude that these (...) three linguistic aspects are interdependent. (shrink)