This study examines the endogenous relation between corporate social responsibility and tax avoidance by focusing on a common strategy of corporate tax avoidance, i.e., establishing entities in offshore tax havens. Using hand-collected data on a sample of U.S. firms, we find that firms’ CSR ratings increase substantially in the two years after they first open tax haven affiliates. We provide evidence by using the controlled foreign corporations look-through rule enacted by Congress in 2006 that facilitates offshore profit shifting. We find (...) that firms that are affected by the CFC legislation increase their CSR practices in response. Overall, our results are consistent with the risk management theory, which argues that firms hedge against the potential negative consequences of aggressive tax avoidance practices through an increase in positive CSR activities. (shrink)

Authorship Analysis (AA) is a natural language processing field that examines the previous works of writers to identify the author of a text based on its features. Studies in authorship analysis include authorship identification, authorship profiling, and authorship verification. Due to its relevance, to many applications in this field attention has been paid. It is widely used in the attribution of historical literature. Other applications include legal linguistics, criminal law, forensic investigations, and computer forensics. This paper aims to provide an (...) overview of the work done and the techniques applied in the authorship analysis domain. The examination of recent developments in this field is the principal focus. Many different criteria can be used to define a writer’s style. This paper investigates stylometric features in different author-related tasks, including lexical, syntactic, semantic, structural, and content-specific ones. A lot of classification methods have been applied to authorship analysis tasks. We examine many research studies that use different machine learning and deep learning techniques. As a means of pointing the direction for future studies, we present the most relevant methods recently proposed. The reviewed studies include documents of different types and different languages. In summary, due to the fact that each natural language has its own set of features, there is no standard technique generically applicable for solving the AA problem. (shrink)

This case study presents an alternative educational methodology in a sustainability-based course for tourism management projects. The course is designed to overcome some of the difficulties of teaching responsible management in the classroom setting. By extending learning beyond the classroom and partnering with stakeholders, the course aims to integrate practical knowledge and skills development in students. The case details the learner-centred approach used in classroom teaching, faculty-led and student-led field studies. Adopting a systems approach, results are evaluated for the multiple (...) stakeholders of the course. This educational methodology will be helpful to curriculum developers and educators who wish to integrate collaborative learning experiences or place-based education into their courses or curriculum. Lessons learned during the planning and implementation of the course will lead further research in developing similar courses in responsible management. (shrink)

Politeia (Πολιτεία in Hellenic) as a fundamental concept of legal philosophy and political philosophy can be interpreted in various meanings such as state, constitution, republic, citizenship etc. Though the fact that this term has a broad scale of meaning might, prima facie, seem confusing, such nature of the concept can, in light of its hermeneutics, hold light to ancient conception of law, ethics and politics. To this end, this study aims a thorough analysis of the concept by handling every meaning (...) attached to the term Politeia in ancient texts that survive today, and suggesting possible hermeneutic connections between those meanings. It is expected that this method would not only clarify the entire possible meanings of the term Politeia, but would help understanding ancient legal and political conceptions of the ancient times. (shrink)

Modern bilimin kuruluş sürecinde, Grek menşeli atomcu felsefenin bir etkisinin olup-olmadığı ya da olduysa hangi bakımlardan olduğu bir tartışma konusudur. Söz gelimi E. Burtt, A. Koyré ve T. Kuhn gibi bilim filozofları, modern bilimin kuruluşunda atomcu felsefenin, bariz bir etkisinin olmadığını ileri sürerlerken, A. Chalmers ve D.C. Lindberg gibi düşünürler ise belirli bir düzeyde etkisinin olduğunu iddia etmişlerdir. Bu çalışmanın amacı, modern bilimin oluşum sürecinde Grek menşeli atomcu öğretinin ne türden bir etki ve öneme sahip olduğunu araştırmaktır. Bu maksatla öncelikle (...) Grek menşeli atomcu öğretinin temel görüş ve tezleri, kısaca ortaya konulmuş daha sonra bu görüşlerin tarihsel süreç içerisindeki seyri betimlenmiş ve nihayetinde bu öğretinin modern dönemde özellikle de P. Gassendi, R. Boyle ve I. Newton gibi düşünürler üzerinde ne türden bir etkisinin olduğu ortaya konulmuştur. Nihayetinde modern bilimi nihai formuna ulaştıran düşünürün I. Newton olduğu kabul edildiğinde, Epikuros üzerinden alınan atomcu öğretinin, Newtoncu bilim tasarımını oldukça şekillendirdiği söylenebilir. (shrink)

Volume 33, Issue 1, February 2023, Page 1-14.

Bioethics education has remarkably grown across the globe in the last few decades. The data of the UNESCO Global Ethics Observatory proves that bioethics education is a global phenomenon with various bioethics institutions, teaching programs, and academicians. However, this situation does not mean that bioethics education has reached a stable and flawless level. Especially, the effectiveness of bioethics programs or their quality assessment is a major area that should be analyzed through more academic works. For filling that gap, this article (...) aims to formulate a general framework to address the quality standards and indicators in bioethics education. The article adapts Donabedian’s three approaches—structure, process, and outcome— as three levels to measure quality in bioethics education. The proposed model considers the indicators the ultimate quantifiable points by creating a sequential classification as the three levels, main categories, standards, and indicators, which means that it applies an inductive approach following a path from the indicators to the standards, from the standards to the main categories, and from the main categories to the levels in order to reach a conclusion about the effectiveness of each level. (shrink)

The principle of respect for autonomy requires informing patients adequately and appropriately about diagnoses, treatments, and prognoses. However, some clinical cases may cause ethical dilemmas regarding telling the truth. Under the existence especially of certain cultural, social, and religious circumstances, disclosing all the relevant information to all pertinent parties might create harmful effects. Even though the virtue of telling the truth is unquestionable, sometimes de facto conditions compel physicians to act paternalistically to protect the patient/patients from imminent dangers. This article, (...) which aims to study the issue of whether a physician should always tell the truth, analyzes an interesting case that represents the detection of misattributed paternity during pre-transplant tests for a kidney transplant from the son to the father in Turkey, where social, cultural, and religious factors have considerable impact on marital infidelity. After analyzing the concept of telling the truth and its relationship with paternalism and two major ethical theories, consequentialism and deontology, it is concluded that the value of the integrity of life and survival overrides the value of telling the truth. For this reason, in the case of a high possibility of severe and imminent threats, withholding some information is ethically justifiable. (shrink)

Healthcare services should be provided according to contemporary ethical norms that require patients’ active engagement in all the relevant processes. However, authoritarian attitudes and behaviors in healthcare, one of which is paternalism, put patients in a passive role. But, as Avedis Donabedian emphasizes, patients are co-producers of care, reformers of healthcare, informants, and definers and evaluators of quality. Overlooking these significant functions and merely focusing on physicians’ benevolence due to their medical knowledge and skills in the production of healthcare services (...) would leave the fate of patients in the hands of clinicians and impose physicians’ hegemony on patients and their choices. Nevertheless, the concept of co-production is a practical and effective mechanism to redefine the language used in healthcare by recognizing patients as co-producers and equal partners. The application of co-production in healthcare would improve the therapeutic relationship, decrease ethical violations, and promote the patient’s dignity. (shrink)

The case, which occurred in a public hospital in Turkey in 2005, exhibits a striking dilemma between a mother’s and her fetus’ interests. For a number of reasons, the mother refused to cooperate with the midwives and obstetrician in the process of giving birth, and wanted to leave the hospital. The care providers evaluated the case as a matter of maternal autonomy and asked the mother to give her consent to be discharged from the hospital, which she did despite the (...) fact that her cervix was fully open. She left the hospital and gave birth shortly thereafter. Subsequently, the baby died two days later. In light of the contemporary ethical principles, the mother’s competency could be debatable due to the physical and psychological conditions the mother confronted. Furthermore, protection of the fetus’ life should have been taken into account by the caregivers when making a decision concerning discharging of the mother. (shrink)

Kidney transplantation is a lifesaving medical treatment. However, very high demand for kidneys with low kidney donation causes a black market that exploits patients’ desperation and donors’ vulnerability. The current kidney donation programs fail to produce promising results to avoid illegal and unethical kidney trafficking and commercialism. Even though the primary goal of kidney donation is to increase the number of deceased organ donations, in some countries, like Turkey, due to religious or cultural concerns, it is impossible to supply adequate (...) deceased kidney donations. In this view, the aim of this paper is to examine kidney trafficking in the scope of Turkey's current organ donation system and propose a new model, named the Incentivized Kidney Donation Model (IKDM), to increase kidney donation from living donors. The model encompasses the following benefits offered to kidney donors; lifetime health insurance, exemptions from copayments/contribution shares, priority when receiving an organ, priority when finding a job, income tax exemptions for salaried employees, and free or discounted public utilities. This normative model has the potential to promote donors’ altruistic acts as well as the solidarity and loyalty among members of a society without violating ethical values and internationally accepted principles. (shrink)

L’origine et les modalités de développement des premières sociétés agricoles du Nord-Est des Balkans entre la fin du VIIe et le VIe millénaires demeurent encore très controversées. Le site d’Uğurlu sur l’île de Gökçeada au Nord-Est de la mer Égée apporte un éclairage nouveau sur cette question. À ce jour, 24 lames et 4 autres éléments dans un silex jaune miel à points blancs d’origine vraisemblablement septentrionale ont été découverts dans cet établissement. L’analyse de ces objets et des lames en (...) particulier montre que par leur technique, leur morphologie, leurs modalités d’approvisionnement et leur retouche, elles sont totalement assimilables aux «lames de Karanovo » des sites contemporains de Thrace bulgare et des régions voisines. Toutefois, leur rareté, les autres composantes de l’industrie lithique et surtout l’appartenance d’Uğurlu à la sphère ouest-anatolienne indiquent que le site ne s’inscrit que de manière marginale dans la sphère techno-économique de Thrace bulgare et dépend surtout d’autres systèmes techno-économiques. (shrink)

There is a growing trend in European countries for childbearing to occur later in women’s lives. The recent increase in the use of ART, together with the long-term trend towards later childbearing, raises questions as to the acceptable age of childbearing in contemporary society. ART legislation varies considerably across Europe and age limits for access to fertility treatment are rarely defined. The legislation takes into account the preferences of potential parents; children’s preferences, however, are not ascertained. The article discusses a (...) research method used in a survey of older children and young adults. The objective of the survey was to answer the following questions: What age would children prefer their parents to be if they could choose? What are their reasons? Respondents were asked the following question: “How old would you like your mother and father to be when you are 20 (version for respondents younger than 16) or 25 (version for those older than 16) if you could wave a magic wand?” Furthermore, their reasons for wishing a change were identified through an open question, “Why would you like to change the age of your parents?”. (shrink)

Worries about leadership is a new construct tapping worries an individual may feel about possible negative consequences of accepting a leadership role. Three studies investigate how WAL is associated with men’s and women’s willingness for leadership and their perceived leadership potential rated by others. The first is a laboratory study on 328 participants, which shows that WAL is negatively associated with women’s willingness for leadership, while it is not related to that of men. The second study, which is a field (...) study with multilevel-nested data from 429 employees and 101 supervisors, reveals that male subordinates are more likely to receive a favorable judgment of leadership potential by their supervisors when their WAL increases, while female subordinates’ WAL is irrelevant to this judgment. The final study, which is an experimental study on 122 supervisors, shows that supervisors view hypothetical male leadership candidates with high WAL as having higher warmth and lower competence, which both mediate the effect of WAL on judgments of their leadership potential made by the supervisors. Even though supervisors also view female candidates with high WAL as warmer, this does not evoke higher perceptions of leadership potential. Implications for increasing gender parity in leadership are discussed. (shrink)

The book titled “Diaries of Sociology” was penned by Dr. Necdet Subaşı and published under the authority of Mahya Press in 2018. Its first edition was published in 2018 and it consists of 41 different articles that have been scripted through the years by Subaşı. In other words, all of the articles placed in this book were presented as collected works. Basically, it is seen that the author evaluates certain issues that societies, face at our present. The articles were written (...) between 2007-2017, and they discuss several issues concerning the concept of family, the nature of religious groups, the relationship between politics and religion, and figures of the religious leader. As the author played a significant role as a moderator during the workshops about Alevi Studies, his writings, on these topics, are very valuable. Having written that religion and language have an influence on the formation of identity as much as each other, Subaşı underlined the importance and role of religion and language in the protection of their Turkish identity for those Turks who lived in a “diaspora”. In this book, he also makes some assertations regarding the position of the role of religion in Turkish modernization in the manner of religion and politics. Additionally, in the last chapter of his book, the exploitation of faith by a terrorist organization during the coup attempt in 2016 is mentioned. Then the weakness of the men working under the service of Religious affairs or departments of Theology who are supposed to sense the danger earlier and warn society was highlighted. Thus, it is necessary to remind at this point that a genuine work of Necdet Subaşı titled "Sosyoloji Günlükleri" contributed academic environment primarily related to the field of Sociology of Religion as it reveals the relations between religion and society in the sense of a sociological perspective. (shrink)

The present study aims to determine the key antecedents that affect consumers' electric vehicle (EV) purchasing behavior. In this context, the study expanded the existing framework of TPB (attitude, subjective norms, perceived behavioral control) by incorporating four new variables (product attributes, cognitive status, monetary incentive policies, and nonmonetary incentive policies). At this point, the study is of great importance in terms of understanding consumers' perspectives on EV purchasing behavior and to help policymakers, businesses, and marketers support sustainable production and consumption (...) by creating effective strategies. In addition, this study conducted in Türkiye, which shares similar consumption behaviors with Middle Eastern, Asian, and European societies, provides valuable insights for a rapid transition to the adoption of EVs. In the study, data were collected from 390 respondents with the survey method and the collected data were analyzed using Smart PLS 4.0 and SPSS 26 statistical software. The findings showed that only attitude together with cognitive status, product attributes, and monetary incentives policy contribute to EV purchasing behavior. In light of these findings, it can be argued that there is a need to increase efforts to develop more positive consumer attitudes toward EVs, to enhance their cognitive status, and to promote product attributes to encourage the widespread adoption of EVs. At the same time, monetary incentives policies are an important element in the adoption of EVs and therefore policymakers need to make great efforts. (shrink)