Should the regulation of production and distribution in a socialist society be based on the law of value? In this article we ask (1) Is this question not based on an ontological understanding of labour, on a rational and therefore conceptual understanding of abstract labour and, ultimately, a transhistorical understanding of value and the so-called ‘law of value’?; (2) is it not precisely this deception and power of the fetishism of commodities that, by eternalising value and the ‘law of value’, (...) limits the horizon and perspective of ‘realistic politics’ (Realpolitik)?; and (3) whether this question does not treat socialism as a political situation where the solution to its ‘economic’ problem is unrelated to its very identity? In order to answer these questions, we provide a novel understanding of Marx’s fundamental category of value, its substance, form and magnitude, with the help of the German expression Formgehalt, translated as form-content. (shrink)

Concept of self in Indic philosophy; based on Mahābhārata, Hindu epic.

This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...) on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia. (shrink)

Advances in science and technology have allowed for incredible improvements in healthcare. Additionally, the digital revolution in healthcare provides new ways of collecting and storing large volum...

Millions of children in conflict-affected countries are deprived of their fundamental rights to education. Using the qualitative exploratory research method, this study aims to explore ways of providing education to such children, and to identify the challenges facing their implementation. It also presents two short case studies conducted on Palestinian and Syrian refugees residing in Malaysia to explore their perceptions towards their education in their current situation and future orientation. The results show that despite the educational programmes initiated by various (...) organizations, the affected community continue to face numerous political, financial, psychological, economic, administrative, or institutional challenges. The analysis of the interviews data revealed several categories and themes, among them related to the participants’ current situation, educational needs, roles of different members of the community involved, and the challenges. The study recommends increasing efforts to meet the educational demands of the huge number of children out of schools. (shrink)

The data mining field in computer science specializes in extracting implicit information that is distributed across the stored data records and/or exists as associations among groups of records. Criminal databases contain information on the crimes themselves, the offenders, the victims as well as the vehicles that were involved in the crime. Among these records lie groups of crimes that can be attributed to serial criminals who are responsible for multiple criminal offenses and usually exhibit patterns in their operations, by specializing (...) in a particular crime category (i.e., rape, murder, robbery, etc.), and applying a specific method for implementing their crimes. Discovering serial criminal patterns in crime databases is, in general, a clustering activity in the area of data mining that is concerned with detecting trends in the data by classifying and grouping similar records. In this paper, we report on the different statistical and neural network approaches to the clustering problem in data mining in general, and as it applies to our crime domain in particular. We discuss our approach of using a cascaded network of Kohonen neural networks followed by heuristic processing of the networks outputs that best simulated the experts in the field. We address the issues in this project and the reasoning behind this approach, including: the choice of neural networks, in general, over statistical algorithms as the main tool, and the use of Kohonen networks in particular, the choice for the cascaded approach instead of the direct approach, and the choice of a heuristics subsystem as a back-end subsystem to the neural networks. We also report on the advantages of this approach over both the traditional approach of using a single neural network to accommodate all the attributes, and that of applying a single clustering algorithm on all the data attributes. (shrink)

One of the key debates in the literature on small and medium enterprises and corporate social responsibility in developing countries has to do with the role that local industrial districts, or so-called industrial clusters, play in the promotion of CSR in those countries. While there is now an embryonic literature on this subject, we lack systematic, integrated analytical frameworks that can improve our understanding of the role that governance of clusters play in addressing CSR concerns in SMEs in developing countries. (...) This article develops such a conceptual framework drawing on the literatures on cluster governance, CSR, SMEs, and environmental management as they relate to the developing countries. The authors argue that environmental improvements in SME clusters can be achieved through three basic types of cluster governance: legal enforcement, supply chain pressure, and voluntary engagement in CSR. The proposed framework is an attempt to show how each type of cluster governance is likely to induce different responses in cluster-based SMEs. These responses are related to stages of CSR in which SMEs engage, the barriers to EM they face, the types of EM practices they use, the climate change strategy types they use, and the kinds of benefits that accrue to SMEs from engagement in CSR. The authors put foward a framework that can be useful for both academics and practitioners as they seek to reflect on the interconnectedness of these themes from a research, policy, and practice perspective. (shrink)

This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle (pressure or financial incentives, opportunity and rationalization), in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big (...) 4 companies operating in Indonesia. The results of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle (Brown et al. in Account Public Interest 16(1):28–56, 2016; Smaili and Arroyo in J Bus Ethics, 10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. (shrink)

El presente artículo ofrece una traducción anotada del _Tratado acerca de las reglas del arte de los poetas_ (_Qawānīn fī ṣināʿat al-_ _šuʿarāʾ_) de Abū Naṣr al-Fārābī. Acompañamos esta traducción de una introducción dividida en tres partes. En primer lugar, se ofrece un contexto general acerca del lugar del _Qawānīn_ en la obra de al-Fārābī y en la tradición filosófica árabe. En segundo, se plantea una posible división temática del texto. Y finalmente, en tercer lugar, se especifican las peculiaridades de (...) la traducción, referente al texto tomado como base y las principales decisiones de traducción. (shrink)

On the contribution of Akalaṅkadeva, 8th cent, Jaina logician; reserach papers presented in national seminar.

On the doctrine of recognition (Patyabhijñā philosophy) in Kashmir Saivism.

El presente artículo se centra en explorar una cuestión fundamental del pensamiento de al-Fārābī, específicamente su comprensión de la potencia de la poesía y su papel político y social en el contexto del mundo árabe clásico. La lectura de este filósofo implica una reinterpretación innovadora de la Poética y la Retórica de Aristóteles, destacando el carácter productivo de la imaginación en términos de evocación de imágenes y creación de semejanzas. Se explora, asimismo, la influencia de la filosofía de al-Fārābī en (...) otros filósofos árabes e islámicos, como Avicena y Averroes, quienes se convirtieron en principales referentes en la reivindicación de la filosofía en este contexto cultural. (shrink)

This paper argues that existing food security and food sovereignty approaches are inadequate to fully understand contradictory human development, nutrition, and productivity trends in Nepalese small-scale agriculture. In an attempt to bridge this gap, we developed a new food wellbeing approach that combines insights from food security, food sovereignty, and social wellbeing perspectives. We used the approach to frame 65 semi-structured interviews in a cluster of villages in Kaski district in the mid-hills of Nepal on various aspects of food security, (...) agriculture, off-farm livelihood opportunities, and women’s wellbeing. Our results indicate that context-specific subjective and social relational factors highlighted by the food wellbeing approach are key to understanding a paradox of increased food security, yet decreasing sustainability of small-scale agriculture. Increased levels of male out-migration and opportunities for local off-farm work have increased local capacity to purchase food. The positive consequences for food security are indicated by evidence that households with non-farm income sources had better food sufficiency, absorption capacity, nutritional quality, and stability of food supply. These off-farm employment opportunities have also led to the greater involvement of low caste groups and women in small-scale agriculture. This has been empowering for both groups and led to an increase in wellbeing, particularly for those women who have become de facto heads of household. Yet, small landholdings, persistent patterns of unequal and absentee land ownership, sharecropping, women’s overwork, and the aspirations of low caste farmers and women away from agriculture are simultaneously driving the erosion of local small-scale agricultural productivity and ecological sustainability. (shrink)

Research during war has many levels of complexities but presents researchers with valuable lessons into design, conduct and conclusions of research. The Arab region has endemic conflicts and recurring wars but there are limited reports of experiences of research conducted in the context of such conflicts and wars. This article summarizes the lessons learnt from an epidemiologic survey, concerned with assessing mental health of internally displaced persons (IDPs), conducted during the summer 2006 Israeli-Hezbollah war in Lebanon. Researchers reflect on issues (...) encountered and/or considered within three main directions: Practical, epidemiological and ethical considerations specific to wartime. Many identified issues bear similarities to challenges of research conducted in other emergency and war situations. This case study explores the challenges to internal and external validity of the results within a context of particular socio-political organization and reflects on additional ethical considerations regarding the particular living conditions imposed on IDPs. In addition, this article discusses ways that researchers used to overcome some of the constraints encountered. (shrink)

Researchers and other professionals unanimously agree that companies should become more sustainable, but this will not happen without the support of human resource management. Paradoxically, there is a lack of information on the support human resource management offers to organizational sustainability applied to real cases. Therefore, this research presents a case study on this topic that was carried out in a leading Brazilian company, which is considered as a model and has been selected as ‘the best place to work in (...) the country’. The results provide practical examples of how this family company has been working to guarantee an increasingly sustainable performance with the support of human resources, highlighting the achievements and challenges the company has faced. One of the main results indicates that companies seeking to achieve sustainability need the assistance of the human resource field in order to design a communication system which bridges the gap between practices and sustainable values. (shrink)

This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...) on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia. (shrink)

Freedom of association for trade union has been generally accepted as part of basic human rights in Islam. Freedom of association, which include the right to join and participate in trade union activities, can be susceptible to disputes between employers and employees as well as trade unions. Islam provides freedom of association in labour relations and also mechanisms to settle disputes pertaining to such freedom. Conciliation (sulh) and arbitration (tahkim) are both used methods in the inception of Islam, which have (...) similarities with the modern sense. We shall discuss in this article the right to dispute resolution between employers and trade unions in the context of freedom of association in labour relations as based on Shari’ah law and using modern legal systems of Islamic countries such as Iran, Malaysia and Saudi Arabia as examples. (shrink)

The nature of Self is ever-blissful, yet we feel constant pains and sufferings in the world. Each one of us is forced to face the worldly happenings in every station of our life. These sufferings cannot end without going to their root cause and finding a solution for it. The cause of these sufferings, as put by most of the schools of Indian Philosophy, is ignorance about the nature of Self that results in bondage. All the schools of Indian Philosophy, (...) except the Cārvāka, hold that ignorance is the cause of bondage and knowledge begets liberation. Realization of eternal peace or bliss is the goal of almost every school of Indian Philosophy. Here, we must know that Ānanda is of three types—Viṣayānanda, Vidyānanda and Brahmānanda. Viṣayānanda is momentary pleasure, which arises out of the contact of the mind with external objects. It has a difference in degrees. Vidyānanda is the pleasure that we derive from the feeling that “I have achieved all that was to be achieved”. It is still of the form of a mental mode. Brahmānanda is eternal bliss, which is discovered when avidyā is annihilated by akhandākāra mental mode. It is beyond mind and its modifications. The views of the Bhagavadgītā, Upaniṣad, and the elementary texts written by the proponents of the philosophy of non-dualism expound that the way to achieve the state of bliss is by inculcating the attitude of absolute detachment which, when achieved, makes a short work of our ignorance about Brahman. The paper tries to discuss all these issues and the Bliss aspect of Brahman with relevant references. It would be a success if it clarifies the different aspects of Ānanda and creates genuine interest in the researchers to further study the references for deeper understanding of bliss aspect of Brahman. (shrink)

Whistleblowers who need to decide whether or not they should report wrongdoing usually experience several anxieties and pressures before making a final decision. As whistleblowers continue to attract the attention of a wide range of stakeholders, more research is necessary to understand the effects of the perceived seriousness of threats and perceived seriousness of wrongdoing, as well as the effect of the rationalization process on the intention to blow the whistle. We make the original proposal that the rationalization process can (...) affect how PST and PSW trigger whistleblowing intentions. We tested our model using employees of tax offices operating in an emerging economy. We suggest several research findings, which can be summarized as follows: PST reduces individuals’ intention to blow the whistle. That is, the greater the threat perceived by whistleblowers, the higher the likelihood they will choose to remain silent; we find evidence of a positive relationship between PSW and whistleblowing intention, whereby PSW increases individuals’ intention to blow the whistle. That is, the more serious the wrongdoing perceived by potential whistleblowers, the more likely they are to choose to blow the whistle; and we find evidence of the important role of rationalization in moderating the relationships between PST, PSW, and whistleblowing intention. The implications of these findings for business ethics scholars, managers, and end-users interested in whistleblowing are also presented. (shrink)

This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle, in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in Indonesia. The results (...) of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle :28–56, 2016; Smaili and Arroyo in J Bus Ethics, https://doi.org/10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. (shrink)

This paper examines the relationship between CEO incentives and strong and weak corporate social performance. Using the KLD database we find that incentives have no significant relationship with strong social performance. Salary and long-term incentives have a positive association with weak social performance.

This article originally advances the field of organizational whistleblowing by empirically investigating the suitability of the four elements of the fraud diamond as a means to understand the intention to disclose wrongdoing through virtual channels. This article also makes a contribution on the theme of whistleblowing as it relates to customers, an under-studied, however, relevant stakeholder in this field. The main findings of the article are as follows: the four elements of the fraud diamond as they relate to whistleblowing—a combination (...) of pressure, financial incentive, opportunity and rationalization, and capability—can explain the intentions behind customer reports of wrongdoing; online social media channels are customers’ preferred means of whistleblowing; the elements of opportunity and capability are strongly correlated with the use of social media as a method of disclosing wrongdoing; and virtual channels can be useful for whistleblowers in order to avoid potential retaliation. Unique managerial and academic implications of these research findings are also discussed, extending the layers of knowledge on whistleblowing in organizations. (shrink)

In this article, the main definitions and differentiation concepts of neutrosophic fuzzy environment will be reviewed. This article will introduce an analytical methodology for solving the second-order linear ordinary differential problem with neutrosophic fuzzy boundary values, this analysis will be under generalized Hukuhara differentiability to show the analytical solutions from a different point of view for the uncertain system, some of these solutions may be decreasing in uncertainty or maybe reflecting the behavior of some real-world systems better. Some applications and (...) numeral examples will be solved to show the behavior of the solution. (shrink)

This paper is about human rights and policing in Bangladesh, with special focus on the role of National Human Rights Commission. The protection and promotion of human rights in Bangladesh has become difficult as the law enforcement agencies, particularly the police and the Rapid Action Battalion, are involved in human rights violations. An overall culture of impunity for human rights violations exists in Bangladesh. The National Human Rights Commission appears to have failed to break the culture of impunity in Bangladeshi (...) politics. This paper explains the reasons why the National Human Rights Commission in Bangladesh largely fails to make the political system in particular law enforcement agencies accountable. (shrink)

This paper is about human rights and policing in Bangladesh, with special focus on the role of National Human Rights Commission. The protection and promotion of human rights in Bangladesh has become difficult as the law enforcement agencies, particularly the police and the Rapid Action Battalion, are involved in human rights violations. An overall culture of impunity for human rights violations exists in Bangladesh. The National Human Rights Commission appears to have failed to break the culture of impunity in Bangladeshi (...) politics. This paper explains the reasons why the National Human Rights Commission in Bangladesh largely fails to make the political system in particular law enforcement agencies accountable. (shrink)

Sabzawari is one of the greatest Muslim philosophers of the nineteenth century. He belongs to Sadrian Existentialism, which became a dominant philosophical tradition during the Qajar dynasty in Iran. This paper critically analyses Sabzawari’s ontological discussion on the dichotomy of existence and quiddity and the relation between existence and non-existence. It argues against Sabzawari by advocating the idea that ‘Existence’ rather than quiddity is the ground for identity as well as for diversity, and that non-existence, like existence, is able to (...) produce an effect. (shrink)