While the existing literature focuses on the disclosure of social information mainly by large companies, this paper concentrates on the disclosure of social information by small- and medium-sized companies (SME) listed on the Alternative Investment Market (AIM) in the U.K. The paper investigates the prevalent view that SMEs are unlikely to report social information due to their financial constraints and the perception that they have very little social conduct on which to report. Our overall evidence illustrates that, contrary to this (...) view, SMEs report social information regardless of their financial constraints, most likely in the same manner as large companies do, because they realise the significance of social reporting in establishing and retaining their corporate reputation. (shrink)

Theoretically, corporate social responsibility should be embedded in corporate governance structures. This paper presents evidence that this is not the case for listed UK companies. Our evidence shows that in the presence of less stringent regulatory requirements, companies tend to disclose less social information in comparison to mandatory governance information. The observed positive association between social and governance information disclosure levels provides supporting evidence that companies with more transparent governance structures tend to be socially conscientious. The paper also empirically shows (...) that the level of social information disclosure tends to vary with the size and industrial affiliation of companies, providing further evidence that listed UK companies are still treating social information as a tool to project a legitimate image. (shrink)

This article seeks to address the problem of the ‘resource consumption bottleneck’ of creating legal semantic technologies manually. It describes a semantic role labeling based information extraction system to extract definitions and norms from legislation and represent them as structured norms in legal ontologies. The output is intended to help make laws more accessible, understandable, and searchable in a legal document management system.

(THIS PAPER NEEDS A CORRECTION) Satisfaction is a complex concept which has a key role in each individual’s everyday life and impacts their behavior. Abraham Maslow (1943) suggested a framework [1] to study human motivation, which was a starting point towards developing the quality of life(QOL) theory. On that article, he described a hierarchy of human needs, that is generally consist of fundamental needs which are required for human survival, and environment dependent ones, like society, safety and etc. In this (...) study, we are trying to represent a tangible mathematical model for assessing the sense of need for water in terms of the available source of water. On this very subject, M. Joseph Sirgy [2] states that ”From a human developmental perspective, QOL goals can be defined as satisfaction of human developmental needs in a community or society”. Accordingly, in the first section we propose a model for the water needs of an individual. In the second section, we continue the discussion by checking the behavior of the model on a given population, and each time by assuming that we have two out of three involved factors, we try to suggest an estimation for the other one. (shrink)

Background: Meditation is gaining recognition as a tool to impact health and well-being. Samyama is an 8-day intensive residential meditation experience conducted by Isha Foundation requiring several months of extensive preparation and vegan diet. The health effects of Samyama have not been previously studied. The objective was to assess physical and emotional well-being before and after Samyama participation by evaluating psychological surveys and objective health biomarkers.Methods: This was an observational study of 632 adults before and after the Isha Samyama retreat. (...) All participants were invited to complete surveys. Controls included household significant others. Surveys were completed at baseline, just before Samyama, immediately after Samyama, and 3 months later to assess anxiety, depression, mindfulness, joy, vitality, and resilience through validated psychometric scales. Voluntary blood sampling for biomarker analysis was done to assess hemoglobin, HbA1c, lipid profile, and C-reactive protein. Primary outcomes were changes in psychometric scores, body weight, and blood biomarkers.Results: Depression and anxiety scores decreased from T1 to T3, with the effect most pronounced in participants with baseline depression or anxiety. Scores at T4 remained below baseline for those with pre-existing depression or anxiety. Vitality, resilience, joy, and mindfulness increased from T1 to T3. Body weight decreased by 3% from T1 to T3. Triglycerides were lower from T2 to T3. Participants had lower HbA1c and HDL at T2, and lower CRP at all timepoints compared with controls.Conclusions: Participation in the Isha Samyama program led to multiple benefits. The 2-month preparation reduced anxiety, and participants maintained lower anxiety levels at 3 months post-retreat. Physical health improved over the course of the program as evidenced by weight loss and improved HbA1C and lipid profile. Practices associated with the Samyama preparation phase and the retreat may serve as an effective way to improve physical and mental health. Future studies may examine their use as an alternative therapy in patients with depression and/or anxiety.Clinical Trial Registration:www.ClinicalTrials.gov, Identifier: 1801728792. Registered retrospectively on 4/17/2020. (shrink)

Goal-oriented requirements modeling approaches aim to capture the intentions of the stakeholders involved in the development of an information system as goals and tasks. The process of constructing such goal models usually involves discussions between a requirements engineer and a group of stakeholders. Not all the arguments in such discussions can be captured as goals or tasks: e.g., the discussion whether to accept or reject a certain goal and the rationale for acceptance or rejection cannot be captured in goal models. (...) In this paper, we apply techniques from computational argumentation to a goal modeling approach by using a coding analysis in which stakeholders discuss requirements for a Traffic Simulator. We combine a simplified version of a traditional goal model, the Goal-oriented Requirements Language, with ideas from argumentation on schemes for practical reasoning into a new framework. RationalGRL provides a formal semantics and tool support to capture the discussions and outcomes of the argumentation process that leads to a goal model. We also define the RationalGRL development process to create a RationalGRL model. (shrink)