The first aim of this paper was to investigate how the traditional Protestant work ethic and more contemporary work values were related to one another, and differed across genders and two cultural contexts, namely Turkey and the U.S. The second aim was to elucidate the role of religiosity in PWE among the two cultural groups. Two hundred and sixty six American and 211 Turkish university students participated in this questionnaire study. The analyses examining cross-cultural differences revealed that Turkish university students (...) reported greater scores in the PWE and all contemporary work values as compared to their American counterparts. For the Turkish sample, there were no gender-related differences in the PWE, whereas in the U.S. sample, men reported greater PWE scores than did women. With regard to gender differences in contemporary work values, our results showed that gender groups differed in feminine and entrepreneurship values in both cultural contexts; men emphasized femininity and entrepreneurship more than women in Turkey but the reverse was true in the U.S. Correlations between contemporary work values and the PWE illustrated that the PWE is associated with entrepreneurship and masculine values in both cultural contexts and with feminine values in the Turkish context. Finally, our results regarding the role of religiosity in PWE indicated that highly religious participants reported greater PWE scores than the less religious ones regardless of culture. Findings are discussed with reference both to differences in the two socio-cultural contexts and to recent change in the social structure of Turkish society. (shrink)

The aim of this study is to investigate the effects of personal values on auditor's ethical decisionmaking in two countries, namely, Pakistan and Turkey. This study is the first that empirically addresses the role of values in the ethical decision-making processes of Pakistani and Turkish Professional auditors. This study surveys a random sample of these countries' professional certified auditors to assess their value preferences and reactions to an ethical dilemma. This study measures practicing auditors' value preferences by using the Rokeach (...) value survey, and a case study is used to measure the reactions to an ethical dilemma involving client pressure for aggressive financial reporting. This study did not find statistically significant difference between the mean values of moral intensity in these two countries. On the other hand, we found statistically significant differences between the terminal and instrumental values of the auditors in the countries studied. This study suggests that perceptions of moral intensity influenced both ethical judgments and behavioral intensions. (shrink)

Business Ethics: A European Review, EarlyView.

In this study, we will analyze the three major theories concerning the relationship between God and the universe: origination (ḥudūth), emanation (ṣudūr), manifestation (ẓuhūr or tajallī). The theory of origination was developed in the history of Kalam. The majority of the theologians (Mutakallimūn) aimed to offer a concept of God and His relation to the universe based on the origination theory. On the other hand, the Muslim philosophers, mostly Ibn Sīnā, suggested the theory of emanation to provide a causal explanation (...) of the universe as well as God’s relation to it. The theory of manifestation emerged in the philosophical Sufism. Ibn ‘Arabī posited the concept of manifestation as an explanation of God’s connection with the universe. Based on their cosmological views, each field also aimed to offer their proof of God’s existence. The theologians argued that the universe was temporally originated (muḥdath) and therefore necessitates an originator (muḥdith) upon their premise that everything originated needs an originator. On the other hand, the philosophers attempted to address the premise of "from one comes only one" explaining how the multiplicity comes from the Absolute One (God). Considering God as the ultimate source of existence, they proposed a hierarchical order in the universe and explained it through their theory of emanation. The Sufi thinkers explained the relationship with the theory of manifestation, which is also known as the appearance of the Absolute Being or the revealing of the Absolute Being. In this study, we will primarily focus on these three theories and examine their differences and similarities as well as their significance in the formation of the cosmic existence in the Islamic thought. (shrink)

Anachronism, which is defined as the conscious or unconscious neglect or falsification of the chronological relationship between any event, phenomenon, person, object, etc., is used in many fields, especially in literature, history and art. Although different classifications are made, anachronism can be considered in three parts as factual, linguistic and attitudinal. Although it has positive results according to its usage and purpose, anachronism, which has a negative perception in general, is also in question in the understanding and interpretation of the (...) verses. However, in this action, lack of sufficient knowledge about the concept of anachronism and the subject under investigation or subjective approaches lead to erroneous anachronistic evaluations. One of the areas where these evaluations are frequently seen is scientific interpretation. In this study, the definition of anachronism, its historical process, types and usage patterns are explained and evaluated with examples of factual, linguistic and attitudinal anachronisms seen in the understanding of scientific tafsir. (shrink)

This article applies Russon's principles of reading Plato's dialogues to solve a problem arising from both the dramatic and philosophical aspects of Plato's Republic: persuasive speech seems effective only when its audience is already willing to listen and be convinced. Yet if so, then either persuasive speech is powerless to persuade anybody truly, or it is unclear how it differs from simple manipulation or brainwashing. This article resolves this dilemma by using Russon’s insights about the kind of rationality Plato invites (...) us to assume, namely a “concrete rationality,” and by analyzing the ????irst three interlocutors of Socrates in the Republic: Polemarchus, Cephalus, and, of course, Thrasymachus. This approach enables us to differentiate these three interlocutors, explain Thrasymachus’s persistence in listening to the conversation until the end despite his unwillingness to listen, as well as the therapeutic function of theōria for providing him some momentary relief from his “hatred of speech” (misologia). (shrink)

This paper proposes a solution to the apparent contradiction between Aristotle’s positions concerning the bees’ ability to hear in the Metaphysics and in the History of Animals. It does so not by appealing to external (chronological or philological) emendations, but by disambiguating the Ancient Greek verb akouein into three meanings: hearing of sound (psophos), of voice (phônê) and of speech (logos). Such a differentiation shows that, according to Aristotle, bees do hear other bees’ intermittent buzzes as meaningful and interested calls (...) for cooperation. This differentiation also hints toward the specificity of human communication and community. (shrink)

This paper proposes a solution to the apparent contradiction between Aristotle’s positions concerning the bees’ ability to hear in the Metaphysics and in the History of Animals. It does so not by appealing to external (chronological or philological) emendations, but by disambiguating the Ancient Greek verb akouein into three meanings: hearing of sound (psophos), of voice (phônê) and of speech (logos). Such a differentiation shows that, according to Aristotle, bees do hear other bees’ intermittent buzzes as meaningful and interested calls (...) for cooperation. This differentiation also hints toward the specificity of human communication and community. (shrink)

In this paper, we offer an overview of Aristotle’s account for his belief that honeybees reproduce without copulation. Following this, we draw the three following implications: First, that Aristotle’s position on this question is quite unconventional, and undercuts many traditional and “Aristotelian” hierarchies; secondly, that the method that requires him to hold this unconventional position is largely dialectical; and finally, that the lineage behind this method is Socratic. In this sense, Aristotle’s biological work may be seen as taking up where (...) young Socrates left off according to his autobiographical remark in Plato’s Phaedo 95E-99E. (shrink)

This paper investigates the history, color photos, and illustrations of the paper notes printed by the Military Consumption Society under the Caucasian Shooting Division for the first time in early 1924. Considering that there has not been sufficient research on this area and the uniqueness of the materials, the authors obtained new scientific findings by providing detailed notaphilic information. In the initial section, the paper presents the history of the First Iron Shooting Regiment named after 26 Baku Commissars and the (...) Third Caucasian Shooting Regiment, pertaining to the Azerbaijan Shooting Division, as well as discusses the role of the Military Consumption Society in providing financial support to the staff members of the division. It also includes photos of personalities distinguished by their activities and services. In the following sections of the paper, the issuers, denominations, characteristics, and various aspects of the main factual material of the research are covered. Materials added to these sections are the crest stamp of the First Iron Shooting Regiment Model Unit on loan checks printed in early 1924, additional stamps, and illustrations of the check of the Third Caucasian Shooting Regiment under the Azerbaijan Shooting Division. The paper catalogues, which has never been done before, the banknotes belonging to the Military Consumption Society of the Azerbaijan Shooting Division. Paper money tokens consumed by the Military Consumption Society of the Azerbaijan Shooting Division in 1924 are rare and unique facts. In modern collection circulation, such materials and copies are few, and those in complete condition are rare (especially checks of the Third Caucasian Shooting Regiment). They were in circulation for a short period of time, and at a later stage, they were taken out of use and completely destroyed. (shrink)

The aim of this study is to investigate the effects of personal values on auditor’s ethical decision-making in two countries, namely, Pakistan and Turkey. This study is the first that empirically addresses the role of values in the ethical decision-making processes of Pakistani and Turkish Professional auditors. This study surveys a random sample of these countries' professional certified auditors to assess their value preferences and reactions to an ethical dilemma. This study measures practicing auditors' value preferences by using the Rokeach (...) value survey (RVS), and a case study is used to measure the reactions to an ethical dilemma involving client pressure for aggressive financial reporting. This study did not find statistically significant difference between the mean values of moral intensity in these two countries. On the other hand, we found statistically significant differences between the terminal and instrumental values of the auditors in the countries studied. This study suggests that perceptions of moral intensity influenced both ethical judgments and behavioral intensions. (shrink)

Məqalədə lobbizm, ABŞ-da xarici siyasət qərarlarının qəbul edilməsində bunun təsiri məsələlərindən bəhs edilir. Müasir beynəlxalq münasibətlərdə dövlətə paralel olaraq yeni aktorlar xüsusi olaraq fəallaşmaqdadır. Yeni aktorların fəallaşması dövlətlərin xarici siyasət qərarlarının qəbul olunmasına təsir edir, hətta bir çox hallarda dövləti özlərindən asılı vəziyyə salır. Belə yeni aktorlar sirasında transmilli şirkətləri, qeyri-hökumət təşkilatlarını, ictimai hərəkatları, milli-azadlıq hərəkatlarını, eləcə də lobbilərin fəaliyyətini qeyd edə bilərik. Xüsusilə, beynəlxalq münasibətlər sisteminin aparıcı dövlətlərində lobbiçiliyin genişlənməsi müşahidə olunmaqdadır. Amerika Birləşmiş Ştatlarının ictimai-siyasi sisteminin müasir mərhələsinin inkişafı (...) demokratikləşmə prosesinin get-gedə amerikan cəmiyyətinin bütün tərəflərini-iqtisadiyyat, siyasət, ideologiya və mənəviyyat, mədəniyyət və düşüncə tərzi, əhatə etməsi ilə xarakterikdir. Dünya müharibəsindən sonrakı dövr Amerika Birləşmiş Ştatlarının super dövlət rolunu bir daha itirməmək adı ilə qazandığı dövrdür. Daha müasir 80-ci illərdə isə amerikalıların demokratiya və vətəndaş hüquqları uğrunda mübarizəsi güclənmişdi. (shrink)