The primary objective of this research is to examine the potential influence of environmental, social, and governance (ESG) disclosure on cash holdings. Additionally, the study explores the role of earnings management (EM) practices as a mediating factor in this relationship. The sample comprises 797 companies listed on financial markets across 19 European countries, and the data spans from 2013 to 2019. The outcomes indicate a significant negative correlation between ESG disclosure and cash holdings, implying that ESG performance can be used (...) by management to resolve disputes with stakeholders. The outcomes further indicate that the existence of EM practices partially mediates the link between ESG disclosure and cash holdings. Moreover, they are robust by substitute cash holdings specification, three distinct initiatives of ESG disclosure (i.e., environment, social, and governance), and a two-stage least squares assessment. Therefore, the findings document that nonfinancial reporting in the form of ESG disclosure can assist in controlling agency conflict, leading to better valuations of company performance by stakeholders. (shrink)

AimThe aim of this study was to determine the presence of depressive symptoms and understand the potential factors associated with these symptoms among physicians in Bangladesh during the COVID-19 pandemic.MethodsA cross-sectional study using an online survey was conducted in between April 21 and May 10, 2020, among physicians living in Bangladesh. Participants completed a series of demographic questions, COVID-19-related questions, and the Patient Health Questionnaire-9. Descriptive statistics, test statistics were performed to explore the association between physicians’ experience of depression symptoms (...) and other study variables. Stepwise binary logistic regression was followed while conducting the multivariable analysis.ResultA total of 390 physicians completed the survey. Of them, 283 were found to be experiencing depressive symptoms. Predictors which were significantly associated with depressive symptoms were gender, the presence of sleep disturbance, being highly exposed to media coverage about the pandemic, and fear around COVID-19 infection, being assaulted/humiliated by regulatory forces and by the general public, while traveling to and from the hospital and treating patients during the countrywide lockdown.ConclusionThe findings of this study demonstrate that there is a high prevalence of depressive symptom among physicians especially among female physicians in Bangladesh during the COVID-19 pandemic. Immediate, adequate and effective interventions addressing gender specific needs are required amid this ongoing crisis and beyond. (shrink)

Bowel necrosis is a commonly observed condition in elderly patients with longstanding diabetes. In such condition, intestinal resection is usually performed for the removal of the gangrenous part. Post-surgical dietary management after bowel resection poses several challenges for the health care team. The case presented in this study is that of an elderly diabetic male who developed acute renal failure as a result of neglect in post-surgical feeding after intestinal resection. After the intervention by a trained dietitian, a transitional diet (...) was planned and successfully executed, resulting in reversal of acute renal failure, dehydration, and post-surgical stress. Several complications including hepatic dysfunction and mouth ulcers were resolved through well-planned transitional diet. The patient was finally discharged in a stable health condition and was regularly followed up for any nutritional or medical issues. Neglects in nutritional care of patients can have severe implications including development of medical complications, resulting in increased length of hospital stay, augmenting the disease stress of the patient and family, and finally the preventable drainage of several human and monetary resources. Therefore, recognition of nutritional intervention as an important part of in-hospital health care may have social as well as economic impacts. (shrink)

Online gambling companies claim that they are ethical providers. They seem committed to corporate social responsibility (CSR) practices that are aimed at preventing or minimising the harm associated with their activities. Our empirical research employed a sample of 209 university student online gamblers, who took part in an online survey. Our findings suggest that the extent of online problem gambling is substantial and that it adversely impacts on the gambler's mental and physical health, social relationships and academic performance. Online problem (...) gambling seems to be related to the time spent on the Internet and gambling online, parental/peer gambling and binge drinking. As our findings show that there are harmful repercussions associated with online gambling, we argue that companies in this controversial sector cannot reach the higher level of CSR achieved by other industries. Nevertheless, they can gain legitimacy on the basis of their CSR engagement at a transactional level, and so, by meeting their legal and ethical commitments and behaving with transparency and fairness, the integrity of the company can be ensured. We also argue that current failures in the implementation and control of CSR policies, the reliance on revenue from problem gamblers' losses, and controversial marketing activities appear to constitute the main obstacles in the prevention or minimisation of harm related to online gambling. As online gambling companies must be responsible for the harm related to their activities, we suggest that CSR policies should be fully implemented, monitored and clearly reported; all forms of advertising should be reduced substantially; and unfair or misleading promotional techniques should be banned. The industry should not rely on revenue from problem gamblers, nor should their behaviour be reinforced by marketing activities (i.e. rewards). We realise, however, that it is unrealistic to expect the online gambling industry to prioritise harm prevention over revenue maximisation. Policy makers and regulators, therefore, would need to become involved if the actions suggested above are to be undertaken. CSR is paramount to minimise harm and provide a healthier user experience in this business sector, but it also poses marketing dilemmas. We support a global collaborative approach for the online gambling industry, as harm related to gambling is a public health issue. (shrink)

Afifa Marzouki, maître de conférences à la Faculté des Lettres et Sciences Humaines de la Manouba, Université de Tunis I, a consacré sa thèse à la vie et l'œuvre d'Amable Tastu. L'ouvrage qu'elle publie présente essentiellement l'œuvre poétique : il sera suivi d'une biographie. Une double question court à travers ce livre : pourquoi Amable Tastu a-t-elle connu une si grande célébrité à l'âge romantique ? Pourquoi est-elle ensuite tombée dans un oubli total ? Elle appartenait à la bonne..

Afifa Marzouki, maître de conférences à la Faculté des Lettres et Sciences Humaines de la Manouba, Université de Tunis I, a consacré sa thèse à la vie et l'œuvre d'Amable Tastu. L'ouvrage qu'elle publie présente essentiellement l'œuvre poétique : il sera suivi d'une biographie. Une double question court à travers ce livre : pourquoi Amable Tastu a-t-elle connu une si grande célébrité à l'âge romantique? Pourquoi est-elle ensuite tombée dans un oubli total? Elle appartenait à la bonne...

It is possible that, as you read this, there is someone out there standing in for you, speaking in your voice, acting in your stead, making agreements on your behalf, or conceding a point you might not have wanted them to. They are not your congressperson, your lawyer, or your spouse—nor anyone else authorized by means of a formal, corporately organized election or selection procedure. There is another sort of representative out there, someone you did not elect, someone you perhaps (...) would not elect, of whom you may never have heard, speaking or acting on your behalf right now—they are an informal political representative. -/- Formal political representation is a familiar topic within democratic theory. Much less discussed, though no less widespread, is informal political representation: a practice in which a person speaks or acts for a group before an audience, despite never having been elected or selected to do so by means of a corporately organized election or selection procedure. Informal political representation is an everyday feature of our public communicative landscape. It is woven taut into the fabric of our political lives. Malala Yousafzai claims: “I speak not for myself, but so those without a voice can be heard.” U2 frontman Bono claims to “represent a lot of people who have no voice at all.” President Trump, before his nomination, was said “to give a voice to those who have long felt silenced." -/- The informal representative, though neither elected nor selected, is ubiquitous and politically influential. They increase the visibility of marginalized and oppressed groups, give voice to interests not adequately expressed in formal political fora, influence public discourse, and serve as conduits between the represented and policymakers. They can, as Dr. Martin Luther King, Jr., did in Montgomery, negotiate on a group’s behalf. But so far, few have attempted to provide a theory of this phenomenon that gives full attention to both its conceptual and normative foundations. My dissertation provides a theory of informal political representation that does not treat the phenomenon as a mere deviant case of formal political representation, but rather takes informal political representation on its own terms. -/- Committee: Tommie Shelby (chair), Tim Scanlon, Dick Moran, Eric Beerbohm. (shrink)

This essay explores the utility of critical pedagogy by looking at competing definitions and considering the response of Turkish-American Afghanistan War veteran, Eymen, and his Introduction to Poetry classmates to interviews with Afghan Nobel peace laureate Malala Yousafzai and poetry written by Taliban fighters. Students develop profoundly negative feelings about the Taliban through specific sources, if they did not already feel that way; then, are exposed to a sentimental side of these fighters, who use the medieval ghazal poetry form (...) to express loss of their beloved homeland in registers that ring overtly Occidentalist and distinctly dystopic. The essay concludes with a discussion of the difficulty of teaching about the September 11th attacks, the aim being to get students to hold two contradictory viewpoints in their heads and try to retain the ability to be objective. (shrink)

Khan Abdul Ghaffar Khan, also called Badshah Khan, is a nearly unknown champion of nonviolence in South Asia and a forgotten Muslim ally of Mohandas Gandhi. The story of Khan's Khudai Khidmatgars movement in what was to become Pakistan is not only inspirational but also instructive, exploding as it does several widespread myths about nonviolence. Today, the United States is embroiled in that region in the longest war in American history and among the Pashtun people from whom Khan arose. Thus (...) his story, according to this article, has a revolutionary potential. When young Malala Yousafzai cited Badshah Khan in a speech at the United Nations in 2013, therefore, she may have done more good than she realized. (shrink)

Violence against women is a global stigma. At least two conditionsstirred the global community: Malala Yousafzai who took a bullet in 2012 andwho advocate girl’s education to date, and the 2014 reported kidnap of 300Nigerian girls by Boko Haram. There are oppressive stereotypes of women.Violence can come in different forms. These can come as verbal abuse, intimatepartners violence, non-intimate partner violence, trafficking, forced prostitution,exploitation of labor, debt bondage, physical and sexual violence, sex selectiveabortion, female infanticide and femicide, deliberate neglect (...) and girl’s education,rape in war, dowry murder, pornography, dating violence, female genitalmutilation/circumcision, and acid attack. With the aid of Hermeneutics, therich allusions and strong Feminist voices that exhume the elements of VAW areinherent characteristics of the Cebuano-Visayan Feminist poetry. The poemsconvince women to reclaim femininity, regain self-worth, challenge patriarchy,defy social prescriptions and conventions for women’s behavior. The four selectedCebuano-Visayan poetry with sound Feminist voices are support systems forwomen. Further studies on VAW in Cebuano-Visayan poetry are recommended. Keywords: Hermeneutics, poetry, Violence Against Women , descriptive research,Cebuano-Visayan language, Philippines. (shrink)

This paper focused on analysing the three very famous ethnographic works on Pukhtun Society of Swat. First, the work of Fredrik Barth “Political Leadership among Swath Pathans, was analysed then analysis of counter work to Barth’s done by Akbar S. Ahmed, “Millennium and Charisma among Pathans”, then there was critical review of the work by Charles Lindholm “Frontier Perspectives: Essays on Comaritive Anthropology”. Works of Louis Dupree, Talal Asad and Micheal Meeker, have also consulted to critically analyse the works of (...) the mentioned authors. This paper is an effort to examine the fact that the works of Fredrik Barth, Akber S. Ahmed, and Charles Lindholm present partially true picture about the socio-economic settings of Swat Pashtuns but not a fully appropriate, impartial and correct image of that society. If one would fully depend on these works to understand the economic and political circumstances of Swat society, then it would be probably insufficient and misleading owing to a significant difference in the writings of all these writers though written from the same society. It means that all of them were writing from the different positions, from separate cultural, educational and professional backgrounds. Their backgrounds have great influence on their writing, which made their work subjective and biased. Thus, it assumes that though an anthropologist tries to remain impartial and objective while writing about any culture, he cannot be, because of his cultural restriction. So, there is an effort to give an answer to the research question by applying the idea of post-modernist approach of James Clifford “writing culture”, also getting support by the Michel Foucault ideas of “Knowledge/Power” in discourse analysis. Thus, it is supposed here that work of each above mentioned authors is a partial truth, because in an ethnographic work author plays a central role and he writes ethnography as an auto-biography (based on his/her cultural limitation). (shrink)