The basic purpose of this study is to analyze the impact of intellectual capital on corporate financial performance. This study is conducted on pharmaceutical sector listed in Pakistan Stock Exchange. Data for this study was collected from audited annual financial statements of selected business organizations over period of ten year i.e. from 2005-2014. Value Added Intellectual Coefficient methodology is employed, in order to measure IC and its different components. The firm’s financial performance is measured by using profitability measures including ROE (...) and ROA, market to book value and asset turnover. In order to analyze the collected data, the Partial Least Square, a SEM technique. These approaches are used to assess the measurement and structural models. The results of analysis have supported the proposed hypothesis i.e. there is significant positive impact of intellectual capital on firm’s financial performance among pharmaceutical industries of Pakistan. (shrink)

Very little attention has been given to understanding the commitment to service quality and desirable outcomes in the hotel industry. This study investigates the impact of directive and participative leadership on the frontline commitment to service quality through the mediation of knowledge sharing. This will eventually help us to generate the employees' commitment to service quality desirable behavior. The survey was distributed to 37 hotels. A total of 235 frontline employees participated in the survey. The study findings show that directive (...) leadership has a negative relationship with CSQ. On the other hand, participative leadership positively influences CSQ. Notably, knowledge sharing mediates between directive leadership, participative leadership, and commitment to service quality. There were positive linkages between commitment to service quality and desirable outcomes, job performance, and organizational citizenship behavior and negative relation to turnover intention. (shrink)

ObjectivesThis study aimed to describe the experiences and challenges faced by adolescents with moderate and severe congenital heart defects or Chronic Rheumatic Heart Disease and to determine their needs in order to develop an Adolescent Transition Psychoeducational Program.MethodsThe study involved seven adolescents with moderate to severe CHD/CRHD, six parents, and four health care providers in Institute Jantung Negara. Participants were invited for a semi-structured interview. Qualitative data were analyzed through the Atlas.ti 7 program using triangulation methods.Results/conclusionsWe identified five themes concerning (...) the experience and challenges of adolescents relating to: emotional/psychological issues; the progress of the illness; relationship issues; future preparation; and, school and community. These themes were identified together with eleven subcategories. The staff expressed support for the development of the Adolescent Transition Psychoeducational Program and adolescents with CHD/CRHD and their parents were willing to participate in the program if their schedule allowed. Their suggestions to improve the program were classified into six categories, with two main themes, the self-management of illness in life and the future; and, social support. In conclusion, the findings from the situation analysis act as a basis for a conceptual framework that will contribute to the development of an Adolescent Transition Psychoeducational Program that aims to empower adolescents with CHD/CRHD, enabling them to manage challenges during the transition phase between childhood and adulthood. (shrink)

This study examined auditors'' perceptions of the relative level of risk of fraud and material irregularities associated with the presence of six red flag factors and also evaluated the quality of auditors'' judgements. The study was conducted in two stages. In the first stage, subjects were asked to rank the importance of 15 factors that proxy the existence of material misstatements. Based on the responses to this questionnaire, 6 of the most important factors were identified and included in the second (...) stage, a lens model experiment. In the lens model experiment, 30 experienced auditors from a cross-section of Big 6 firms were used as subjects in a repeated-measures ANOVA design. Results showed that misstatements in prior audits and indicators of going-concern problems were perceived to be the most significant factors in alerting auditors to the risk of fraud and material irregularities. In making these judgements, auditors demonstrated a relatively high level of consensus and consistency. However, the two most important factors in the lens model experiment are not the same as the results of the first survey suggesting that the first group of respondents, faced with a simple questionnaire, used heuristics in their decision making. The results have implications for audit practice. (shrink)

This communique presents the Q-S synchronization of two nonidentical complex nonlinear hyperchaotic systems with unknown parameters. An adaptive controller based on adaptive integral sliding mode control and parameter update laws are designed to realize the synchronization and parameter identification to a given map vector. The aforementioned strategy’s employment demands the transformation of a system into a specific structure containing a nominal part and some unknown terms. An integral sliding mode controller is used to stabilize the error system by designing nominal (...) control accompanied by compensator control. For chattering suppression, a continuous compensator of smooth nature is used instead of conventional control. The stability of the proposed algorithm is established in an impressive way, using Lyapunov criteria. A numerical simulation is performed to illustrate the validity of the proposed synchronization scheme. (shrink)

We report an experiment examining the effect of three factors on professional Hong Kong liquidators' decisions to bring legal action in negligence against auditors. Factors were (a) the strength (merit) of the supporting evidence (arguable vs. overwhelming), (b) the type of alleged audit failure (failure to report financial statement errors vs. management fraud) and (c) audit firm type (Big 6 vs. non-Big 6). We find evidence that liquidators' litigation decisions are influenced by case merit. We also find that liquidators were (...) marginally more likely to institute legal action against a Big 6 than against a non-Big 6 auditor. However, we find no evidence that the type of alleged audit failure influences litigation decisions. (shrink)

Criticism of Nurcholish Majid's thoughts on Islamic reform.

Benacerraf has presented two problems for the philosophy of mathematics. These are the problem of identification and the problem of representation. This paper aims to reconstruct the latter problem and to unpack its undermining bearing on the version of Ontic Structural Realism that frames scientific representations in terms of abstract structures. I argue that the dichotomy between mathematical structures and physical ones cannot be used to address the Benacerraf problem but strengthens it. I conclude by arguing that versions of OSR (...) that do not rely on mathematical frameworks for representational purposes need not be vulnerable to Benacerraf’s second problem. (shrink)

The goal of responsible engineers is the creation of useful and safe technological products and commitment to public health, while respecting the autonomy of the clients and the public. Because engineers often face moral dilemma to resolve such issues, different engineers have chosen different course of actions depending on their respective moral value orientations. Islam provides a value-based mechanism rooted in the Maqasid al-Shari‘ah (the objectives of Islamic law). This mechanism prioritizes some values over others and could help resolve the (...) moral dilemmas faced in engineering. This paper introduces the Islamic interpretive-evaluative maxims to two core issues in engineering ethics: genetically modified foods and whistleblowing. The study aims primarily to provide problem-solving maxims within the Maqasid al-Shari‘ah matrix through which such moral dilemmas in science and engineering could be studied and resolved. (shrink)

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be (...) preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

The concept of Substantial motion (حركت جوهرى) is fundamentally flawed and severely muddled. Aristotle and Mulla Sadra’s conception of motion, substance (جوهر) and substantial form صورت نوعيه)) were all based on a severe misunderstanding of nature as later was established by the scientists and philosophers that came after them. Here, by recalling the established facts of modern science, particularly the universally accepted scientific fact that, properties of objects are reducible to the motion of their electrons and there’s no such thing (...) as ‘substantial form’ much less substance, the author puts an end to a 400-year-old glorious error called ‘substantial motion’. Naturally any attempt to reconcile the paradigms of modern physics with Aristotle/Sadra paradigms of form/matter and substance/accidents, and to try to draw parallel between the two and revive their philosophy would be an exercise in futility. (shrink)

There are realist and antirealist interpretations of the free energy principle (FEP). This paper aims to chart out a structural realist interpretation of FEP. To do so, it draws on Worrall’s (Dialectica 43(1–2): 99–124, 1989) proposal. The general insight of Worrall’s paper is that there is progress at the level of the structure of theories rather than their content. To enact Worrall’s strategy in the context of FEP, this paper will focus on characterising the formal continuity between fundamental equations of (...) thermodynamics—such as Boltzmann’s equation and Gibbs’s equation—on the one hand, and Friston’s characterisation of FEP on the other. Lack of a universal consensus on the physical character of entities that feature in thermodynamics, information theory and FEP notwithstanding, I argue that there is structural continuity and unity at the level of mathematical equations that regiment entropy, information and free energy. The existence of such structural continuity and unity provides grounds for structural realism about FEP. (shrink)

An extensive work has been done on corporate social responsibly practices that mainly emphasized the larger firms within developed nations. Nonetheless, still work is needed to observe the importance of CSRPs’ and ethical cultural practices in terms of sustainable competitive performance that garnered far less attention by the existing literature. This study explores the impact of CSRPs on SACP with the mediating role of ECL from SMEs of two emerging nations, i.e., China and Pakistan based on stakeholders’ theory and practices. (...) The results using SEM affirmed the positive linkages of CSRPs—environment responsibility, community responsibility, customers' responsibility, suppliers responsibility, employee responsibility, and Govt. rules & regulations’ responsibility —on SACP. It found that CSRPs have positive relationships with ECL whereas ECL further positively correlated with SACP in the context of both countries. The findings revealed the positive mediating influence of ECL between CSRPs and SACP, respectively. This study furnishes insightful information for management on how firms may achieve sustainable performance by incorporating ethical cultural practices and corporate social responsibility practices as the strategic tools. The study reports numerous implications for management together with lines for future directions. (shrink)

The communicative affordances of the participatory web have opened up new and multifarious channels for the proliferation of hate. In particular, women navigating the cybersphere seem to be the target of a disproportionate amount of hostility. This paper explores the contexts, approaches and conceptual synergies around research on online misogyny within the new communicative paradigm of social media communication. The paper builds on the core principle that online misogyny is demonstrably and inherently a discourse; therefore, the field is envisaged at (...) the intersection of digital media scholarship, discourse theorization and critical feminist explications. As an ever-burgeoning phenomenon, online hate has been approached from a range of disciplinary perspectives but has only been partially mapped at the interface of meaning making contents/processes and new mediation technologies. The paper aims to advance the state of the art by investigating online hate in general, and misogyny in particular, from the vantage point of Social Media Critical Discourse Studies ; an emerging model of theorization and operationalization of research combining tenets from Critical Discourse Studies with scholarship in digital media and technology research. Our SM-CDS approach to online misogyny demarcates itself from insinuation whereby the phenomenon is reduced to digital communicative affordances per se and argues in favor of a double critical contextualization of research findings at both digital participatory as well as social and cultural levels. (shrink)

An anthology of critical essays on Islam; collection of articles.

Two sample populations, one refugee and one resident, were studied. The frequencies of consanguineous marriages came out to be 49·8% and 55·4%, respectively, for the refugees and the residents. Caste endogamy was dominant both in the residents and the refugees. The mean coefficient of inbreeding was calculated to be 0·0303 for the refugee population and 0·0332 for the resident population samples. First cousin marriage was the dominant type of marriage in both samples; fathers daughter (FBD) marriage was more frequent among (...) the refugees while mothers daughter (MBD) marriage was more frequent among the residents. Education has no decreasing effect on the incidence of consanguineous marriages. A significant difference in the pattern of marriages in the refugees is observed after the Saur Revolution of 1979. (shrink)

There are several types of behavioural evidence in favour of the notion that many animal species experience at least some simple levels of consciousness. Other than behavioural evidence, there are a number of anatomical and physiological criteria that help resolve the problem of animal consciousness, particularly when addressing the problem in lower vertebrates and invertebrates. In this paper, I review a number of such behavioural and brain- based evidence in the case of mammals, birds, and some invertebrate species. Cumulative evidence (...) strongly suggests that consciousness, of one form or another, is present in mammals and birds. Although supportive evidence is less strong in the case of invertebrates, it is more likely than not that they also experience some simple levels of consciousness. (shrink)

This essay outlines the significance of understanding the relationship between Islam and science, particularly from the twentieth century onward. It mainly revolves around the viability of Darwin's evolutionary thought in the Muslim world, which is confronted by various groups of Muslim commentators and scholars. This study goes through various original sources, official documents, former unpublished theses, and Qur’ānic commentaries in Islamic languages from north Africa to the Malay‐Indonesian world to display the uninterrupted challenge of Muslims with European science in general (...) and European evolutionary thought in particular; an act which is not going to stop now, nor tomorrow. Finally, this essay aims to inform readers how a philosophical reading of Islam and science would be crucial before approving or rejecting any form of connection between the two, particularly in future. (shrink)

The question of judgment has become one of the central problems in recent social, political and ethical thought. This paper explores Hannah Arendt's decisive contribution to this debate by attempting to reconstruct analytically two distinctive perspectives on judgment from the corpus of her writings. By exploring her relation to Aristotelian and Kantian sources, and by uncovering debts and parallels to key thinkers such as Benjamin and Heidegger, it is argued that Arendt's work pinpoints the key antinomy within political judgment itself, (...) that between the viewpoints of the political actor and the political spectator. The paper concludes by highlighting some lacunae and difficulties in the development of Arendt's account, difficulties that set challenges for those theorists (such as Seyla Benhabib and Alessandro Ferrara) who wish to appropriate and extend Arendt's contribution into the field of contemporary critical theory. Key Words: action • aesthetics • community • freedom • history • judgment • reflection. (shrink)

The present study was conducted as part of a larger study that aimed to compare moral judgment competence and moral preferences among Pakistani students of public and private sector educational institutes and religious institutes and also to measure the pattern of development of moral judgment competence of students within these institutes. The validation study completed in two phases, during the 1st phase data were collected from the students of grade 8 to 16 from public sector schools and colleges of Rawalpindi (...) city. Very low mean c-score was observed, the test came out to be valid on preference hierarchy criterion but its validity on the cognitive-affective parallelism and Quasi- simplex structure criteria could not be established due to low c-scores of the sample. In the second phase an additional sample from one private sector and two public sector universities was collected. The analysis of the combined sample showed no significant improvement of c-scores. The test meets well the preference hierarchy criterion but on the other two criteria results remain inconclusive due to low variance in the sample. The low c-scores are explained on the basis of three assumptions; poor quality of education, dogmatic religiosity, and weak and instable political structure of Pakistani society. (shrink)

The background target of the research going into the present article is to forge an intellectual alliance between, on the one hand, active inference and the free-energy principle (FEP), and on the other, Charles S. Peirce’s theory of semiotics and pragmatism. In the present paper, the focus is on the allegiance between the nomenclatures of active and abductive inferences as the proper place to begin reaching at that wider target. The paper outlines the key conceptual elements involved in a naturalistic (...) rendering of Peirce’s late semiotic and logical notion of abductive reasoning. The target is a cognitive-biological model of abduction which preserves the functional integrity of an organism and fulfils the existential imperative for living beings’ evidence of existence. Such a model is an adaptation of Peirce’s late logical schema of abduction proposed in his largely unpublished works during the early 20th century. The proposed model is argued to be a feasible sketch also of recent breakthroughs in computational (sensu Bayesian) cognitive science. (shrink)

Indonesian Buddhism has many sects such as Theravada, Mahayana, Buddhayana, Tantrayana, Maitreya, Tridharma, Kasogatan, Nichiren and so on. These sects historically come from the same source, the Buddha's teachings, but now they have differences in terms of doctrines and practices. This article analyses the differences with regard to their doctrines and beliefs in relation to the concept of God as required by the Indonesian Constitution. The discussion focuses on the debate among three sects, namely, Buddhayana, Theravada and Mahayana, about the (...) name and nature of God and sources of doctrines on which they rely. The research was conducted in Jakarta and Bogor which focused mainly on the organisation of Nichiren Shoshu Indonesia (NSI). The data were collected through book and document study, observations and interviews with NSI followers. Additional data was performed in Bandung in 2019 by interviewing Buddhayana and Theravada adherents. The research finds that Buddhayana was successful in formulating the concept of God based on an old manuscript, Sang Hyang Kamahayanikan, so that Buddhism has met constitutional requirements and eventually has been accommodated as one of the official religions. However, it has been challenged by both Theravada and Nichiren, which rely on other sources of doctrines. CONTRIBUTION: This article contributes to the theological discourse among Buddhist sects, which are rarely discussed by Buddhist scholars. Buddhist adherents in Indonesia not only have political responsibility as required by the Constitution, but also have a socio-ethical responsibility in terms of religious tolerance both within and outside other religions. (shrink)

Maqasid al-Shariah based Islamic bioethics is an Islamic bioethics concept which uses the objectives of the Shariah as its approach in analysing and assessing bioethical issues. Analysis based on maqasid al-Shariah based Islamic bioethics will examine any bioethical issues from three main aspects namely intention, method, and output or final goal of the studied issues. Then, the evaluation will be analysed from human interest hierarchy, inclusivity, and degree of certainty. The Islamic bioethics concept is a manifestation of dynamic Islamic jurisprudence (...) which can overcome new complex and complicated bioethical issues such as tri-parent baby technology issues. Therefore, this article will introduce and explain the concept of maqasid al-Shariah based Islamic bioethics and outline a general guidance of maqasid al-Shariah based Islamic bioethics to determine a maqṣad based on standards of human good or well-being and harm. (shrink)