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)

What is biological complexity? How many sorts exist? Are there levels of complexity? How are they related to one another? How is complexity related to the emergence of new phenotypes? To try to get to grips with these questions, we consider the archetype of a complex biological system, Escherichia coli. We take the position that E. coli has been selected to survive adverse conditions and to grow in favourable ones and that many other complex systems undergo similar selection. We invoke (...) the concept of hyperstructures which constitute a level of organisation intermediate between macromolecules and cells. We also invoke a new concept, competitive coherence, to describe how phenotypes are created by a competition between maintaining a consistent story over time and creating a response that is coherent with respect to both internal and external conditions. We suggest how these concepts lead to parameters suitable for describing the rich form of complexity termed hypercomplexity and we propose a relationship between competitive coherence and emergence. (shrink)

Consanguineous marriage is traditionally common throughout the Eastern Mediterranean region, especially in the mainly Muslim countries. To date, there is little information on consanguinity in Yemen. The aim of this study was to ascertain the rate of consanguineous marriage and average coefficient of inbreeding in Sanaa City by means of a multi-stage random sampling technique. A total of 1050 wives and husbands were interviewed on consanguinity in their households. The total incidence of consanguinity was 44·7% (95% CI 41·7–47·7%) with first-cousin (...) marriages constituting 71·6% of the total consanguineous marriages and 32% of all marriages. Paternal parallel first cousins (Type I) accounted for 49% of first-cousin marriages. The average coefficient of inbreeding (F) was 0·02442. The incidence of consanguinity is relatively high in Yemen with predominantly first-cousin marriage. This might be related to the deeply rooted social and cultural beliefs in the country. (shrink)

ObjectivesDepression and anxiety persist in cancer patients, creating an additional burden during treatment and making it more challenging in terms of management and control. Studies on the prevalence of depression and anxiety among cancer patients in the Middle East are limited and include many limitations such as their small sample sizes and restriction to a specific type of cancer in specific clinical settings. This study aimed to describe the prevalence and risk factors of depression and anxiety among cancer patients in (...) the inpatient and outpatient settings.Materials and MethodsA total of 1,011 patients formed the study sample. Patients’ psychological status was assessed using the Hospital Anxiety and Depression Scale, the Patient Health Questionnaire, and the Generalized Anxiety Disorder 7-item scale. The prevalence rate of depressive and anxious symptomatology was estimated by dividing the number of patients who exceeded the borderline score: 10 or more for each subscale of the HADS scale, 15 or more for the GAD-7 scale, and 15 or more in the PHQ-9 by the total number of the patients. Risk factors were identified using logistic regression.ResultsThe prevalence of depressive and anxious symptomatology among all patients was 23.4% and 19.1–19.9%, respectively. Depressive symptomatology was more prevalent across patients who were hospitalized compared with patients in the outpatient setting. Similarly, anxious symptomatology was more prevalent in the inpatient setting. In the inpatient setting, depressive symptomatology was more prevalent among patients with bladder cancer, while severe anxious symptomatology was more prevalent across patients with lung cancer. In the outpatient setting, depressive and anxious symptomatology was more prevalent among breast and prostate cancer patients, respectively. Despite that, around 42.7% and 24.8% of the patients, respectively, reported that they feel anxious and depressed, and only 15.5% of them were using medications to manage their conditions.ConclusionOur study findings demonstrated a higher prevalence of depressive and anxious symptomatology in the inpatient setting and advanced disease stages. In addition, the underutilization of antidepressant therapy was observed. There is a need to consider mental disorders as part of the treatment protocol for cancer patients. Enhanced clinical monitoring and treatment of depression and anxiety of cancer patients are required. (shrink)

Telling the truth is one of the most respected virtues in medical history and one of the most emphasized in the code of medical ethics. Health care providers are frequently confronted with the dilemma as to whether or not to tell the truth. This dilemma deepens when both choices are critically vicious: The choice is no longer between “right and right” or “right and wrong,” it is between “wrong and wrong.” In the case presented and discussed in this paper, a (...) research team in Saudi Arabia unintentionally uncovered information regarding misattributed paternity. In such a situation and in the context of a tribal cultural system, what should the team do with this information? This case analysis demonstrates the joint application of ethical resources originating from within and outside the Saudi Arabian context. The article analyses the case based on the moral problems involved, relevant medical application, and the impact of such information in the Saudi tribal and Islamic domains. The most pertinent relevant values and secular debates on similar matters are discussed. Finally, the article aims to provide an Islamic dimension of family, fatherhood, and adultery. (shrink)

This is the first study to examine the relationship between sustainability and soundness in banking as part of an integrated reporting approach. We consider 12 major European banks over the period 2006–2016. To test the relationship, two indexes were constructed, the sustainable performance index, which attempts to measure sustainability, and the banking soundness index, which measures bank soundness. The results show a bidirectional causality between sustainability and banking soundness. More specifically, soundness encourages banks to engage in sustainable development activities, while (...) the implementation of a sustainable development approach has a negative effect on banking soundness. Our research contributes to the literature on this topic in two ways. First, we propose a new method for measuring banking soundness based on a Bayesian approach. This approach allows us to study a large number of criteria and allows us to determine proactively the importance and the contribution of different determinants in achieving soundness. In addition, to the best of our knowledge, this is the first study that attempts to study the relationship between bank soundness and sustainability. (shrink)

At a time when there is increasing need to offer psychotherapeutic approaches which accommodate clients' religious and spiritual beliefs, and acknowledge the potential for healing and growth offered by religious frameworks, this book explores psychology from an Islamic paradigm and demonstrates how Islamic understandings of human nature, the self, and the soul can inform an Islamic psychotherapy. Drawing on a qualitative, grounded theory analysis of interviews with Islamic scholars and clinicians, this unique volume distils complex religious concepts to reconcile Islamic (...) theology with contemporary notions of psychology. Chapters offer nuanced explanations of relevant Islamic tradition and theological sources, consider how this relates to Western notions of psychotherapy and common misconceptions, and draw uniquely on first-hand data to develop a new theory of Islamic psychology. This in turn, informs an innovative and empirically driven model of practice which translates Islamic understandings of human psychology into a clinical framework for Islamic psychotherapy. An outstanding scholarly contribution to the modern and emerging discipline of Islamic psychology, this book makes a pioneering contribution to the integration of the Islamic sciences and clinical mental health practice. It will be a key resource for scholars, researchers, and practicing clinicians with an interest in Islamic psychology and Muslim mental health, as well as religion, spirituality and psychology more broadly. (shrink)

The role of software architecture in large-scale Agile development is important because several teams need to work together to release a single software product while helping to maximise teams’ autonomy. Governing and aligning Agile architecture across autonomous squads, when using the Spotify model, is a challenge because the Spotify model lacks practices for addressing Agile architecture governance. To explore how software architecture can be governed and aligned by scaling the Spotify model, we conducted a longitudinal embedded case study in a (...) multinational FinTech organisation. Then, we developed and evaluated an approach for architectural governance by conducting an embedded case study. The collected data was analysed using Thematic Analysis and informed by selected Grounded Theory techniques such as memoing, open coding, constant comparison, and sorting. Our approach for architectural governance comprises an organisational structure change and an architecture change management process. The benefits reported by the practitioners include devolving architectural decision-making to the operational level, enhancing architectural knowledge sharing among squads, minimising wasted effort in architectural refactoring, and other benefits. The practitioners in our case study realised an improved squad autonomy by the ability to govern and align architectural decisions. We provide two key contributions in this paper. First, we present the characteristics of our proposed architectural governance approach, its evaluation, benefits, and challenges. Second, we present how the novel Heterogeneous Tailoring model was enhanced to accommodate our architectural governance approach. (shrink)

Parochial altruism is manifested in the most violent of conflicts. Although it makes evolutionary sense for kin, many non-kin groups also behave parochially altruistically in response to threat from out-groups. It is possible that such non-kin groups share a sense of “fictive” kinship which encourages them to behave parochially altruistically for each other’s benefit. Our findings show that individuals not directly involved in a conflict approved of parochial altruism enacted by an in-group against an out-group more when the out-group posed (...) a threat to the in-group; however, this effect wasgreaterwhen the in-group members expressed fictive kinship by addressing each other using kinship metaphors such as “brothers.” Furthermore, although males approved of parochial altruism more than females, as the male warrior hypothesis would suggest, the effects of threat and kinship metaphor on approval of parochial altruism applied to both genders. These findings were replicated in an honour and non-honour culture. (shrink)

Causal sets are a particular class of partially ordered sets, which are proposed as basic models of discrete space-time, specially in the field of quantum gravity. In this context, we show the existence of temporal foliations for any causal set, or more generally, for a causal space. Moreover, we show that automorphisms of a large class of infinite causal sets fall into two classes 1) Automorphisms of spacelike hypersurfaces in some given foliation, or 2) Translations in time. More generally, we (...) show that for any automorphism \ of a generic causal set \, there exists a partition of \ into finitely many subcausets, on each of which or above hold. These subcausets can be assumed connected if, in addition, there are enough distinct orbits under \. (shrink)

The existence of ‘human-like’ attributes and actions in the Qur’an and Hebrew Bible entails to various interpretations towards anthropomorphic verses among the Muslim and Jewish counterparts. Al-Ghazali and Maimonides in their discourses strongly affirmed the unity of God and refuted anthropomorphism. Therefore, this study expounded al-Ghazali and Maimonides’ methods in affirming the incorporeality of God through outlining the similarities and differences in their interpretation. This study was qualitative in nature which analyses writings of al-Ghazali and Maimonides in encountering anthropomorphism. It (...) can be deduced that both scholars were found to be employing allegorical interpretation with different level of interpretations in their attempts to repudiate the corporeal form of God. Alternatively, they both agree on the literalist’s approach with conditions that one must not perceive God’s essence in a bodily figure. Consequently, believing so will lead one to heresy. In sum, their emphasis on an incorporeal God brought them to similar interpretation despite their different religion and theological or philosophical orientation.Contribution: This article contributed to comparative theological study in understanding anthropomorphic verses through the discourse of al-Ghazali and Maimonides in Islam and Judaism, respectively. (shrink)

L’objet de cet article est d’éclairer les rapports qu’entretiennent le droit naturel et l’économie dans la pensée de F. Bastiat. On montre que le statut de la raison humaine occupe une place centrale dans cette articulation. On met également en évidence les tensions entre le mécanisme de répartition des droits de propriété soumis à une procédure de concurrence et le respect de la loi naturelle. A cet égard, F. Bastiat définit la liberté comme la capacité à utiliser la raison.The aim (...) of this paper is to throw a new light on the close relations between natural rights and economics in F. Bastiat’s thought. We show that the human reason status holds a central place in this articulation. We also underscore the problematic compatibility between the natural rights allocation mechanism based on a competition process and the natural law. We explain how F. Bastiat comes to grips with this tension. He proposes to define the notion of liberty as the faculty of using human reason. (shrink)

PurposeThe paper aims to introduce the Islamic “legal system of Shari'ah laws and ethics” and its process of resolving ethical quandaries as applied in the field of information ethics.Design/methodology/approachThe paper first introduces some of the intricacy of the Islamic Shari'ah laws and ethics and then to reason its applicability in the field of IE, a scenario is discussed to illustrate how Islamic legal maxims maybe implemented to arrive at a moral judgment.FindingsThe discussed scenario shows glimpses of the Shari'ah laws and (...) reasoning processes of the Islamic ethical methodology for deriving moral judgment as used in the Muslim world to bring benefits and repel harms. The system respects both collective and individual's perspectives and can be conceived as being a synthesis between deontological, consequentialist and virtue ethics theories.Practical implicationsThe paper is sufficient to give the reader a feel for its potential to encourage further research in the area of resolving ethical issues, specifically for those who are calling for universal ethical theories to avoid moral imperialism.Originality/valueEthical researchers have gone back in history as far as Aristotle and Descartes to address ethical issues arising from the development and application of information and computer technologies. One area of ethics rarely touched by ethical theorists is the religious laws and ethics of Islam. The paper introduces Islam and its sources of knowledge, which are the foundation for a large set of legal maxims used to govern ethical decisions. (shrink)

This paper focuses on innovation in the context of business–non‐governmental organization (NGO) partnerships for corporate social responsibility (CSR). While different aspects of business–NGO partnerships have been studied, the role of innovation and its potential implications for partnership outcomes have so far not been systematically explored. The paper defines innovation in simple and concrete terms and synthesizes from the literature what can be considered as critical ingredients to foster social alliance innovation. The paper posits in turn that these ingredients correspond closely (...) to the conception of social capital and offers a consolidated framework that helps in probing around these ingredients and social capital in accounting for innovative partnership outcomes. The empirical part consists of a comparative analysis of six case studies of business–NGO collaboration in the context of CSR in the United Kingdom. The evidence presented makes it clear that strategic partnerships are more readily capable of innovation and that social capital as an umbrella concept is very promising in explaining the differential success and performance of social alliances and central to understanding the dynamics of social alliance innovation and value creation. (shrink)

This paper focuses on innovation in the context of business–non-governmental organization (NGO) partnerships for corporate social responsibility (CSR). While different aspects of business–NGO partnerships have been studied, the role of innovation and its potential implications for partnership outcomes have so far not been systematically explored. The paper defines innovation in simple and concrete terms and synthesizes from the literature what can be considered as critical ingredients to foster social alliance innovation. The paper posits in turn that these ingredients correspond closely (...) to the conception of social capital and offers a consolidated framework that helps in probing around these ingredients and social capital in accounting for innovative partnership outcomes. The empirical part consists of a comparative analysis of six case studies of business–NGO collaboration in the context of CSR in the United Kingdom. The evidence presented makes it clear that strategic partnerships are more readily capable of innovation and that social capital as an umbrella concept is very promising in explaining the differential success and performance of social alliances and central to understanding the dynamics of social alliance innovation and value creation. (shrink)

Anthropology of Consciousness, EarlyView.

Many global health issues, almost by definition, do not recognize state borders and therefore require bi-lateral, or more often multi-lateral international solutions. These latter solutions are articulated in international instruments (declarations, conventions, treaties, constitutions of international bodies, etc). However, the gap between formal adoption of such instruments by signatory states and substantive implementation of the articulated solutions can be very wide. This paper surveys a selection of international legal instruments, including those where the sought after positive outcomes have been achieved, (...) and those that have been ineffective, with little or no real progress being made. The paper looks for commonalities, both in the nature of the problems and the forms of the international legal instruments, to seek answers as to why some instruments ultimately succeeded where others failed. It also provides some guidance to law/ treaty makers to help ensure that they frame future instruments in such a way as to maximize the probability that those instruments will have a substantive positive impact on global health and health rights. (shrink)

In this paper we review selected international legal instruments, the effect, if any, that they have had on global health, and how these instruments might have contributed to the realization of health rights. We consider a number of instruments from the international health law field as well as two from the field of international environmental law.1 The latter two, in addition to the considerable link between health and climate/environment, are considered with the purpose of drawing more generalized lessons about what (...) contributes to the success or failure of an international legal instrument; the lessons are then applied to our analysis of the health law instruments that are the primary focus of our paper. (shrink)

L’objet de cet article est d’éclairer les rapports qu’entretiennent le droit naturel et l’économie dans la pensée de F. Bastiat. On montre que le statut de la raison humaine occupe une place centrale dans cette articulation. On met également en évidence les tensions entre le mécanisme de répartition des droits de propriété soumis à une procédure de concurrence et le respect de la loi naturelle. A cet égard, F. Bastiat définit la liberté comme la capacité à utiliser la raison.The aim (...) of this paper is to throw a new light on the close relations between natural rights and economics in F. Bastiat’s thought. We show that the human reason status holds a central place in this articulation. We also underscore the problematic compatibility between the natural rights allocation mechanism based on a competition process and the natural law. We explain how F. Bastiat comes to grips with this tension. He proposes to define the notion of liberty as the faculty of using human reason. (shrink)

El propósito de este artículo es mostrar que el escrito medieval no posee el mismo estatuto ni los mismos valores que hoy en día y, a partir de ahí, reaccionar ante la oposición entre lo oral y lo escrito que se utiliza a propósito de la literatura árabe en sus comienzos. La tesis propuesta defiende que, hasta la segunda mitad, si no hasta el final del siglo III de la Hégira, los textos de adab, aunque compuestos y producidos por escrito, (...) lo habían sido en la idea de que su circulación, su comunicación y recepción se haría, en la mayor parte de los casos, oralmente. Es este fenómeno el que define el estatus del adab de sus «autores», y de la naturaleza de las obras que lo constituyen. (shrink)

Il s¿agit de poursuivre le travail de relecture du Kiláó al-Buhalá' consmencé dans larticle paru dans le Bulleíin dÉludes Orientales de Damas (LI 1999:"Avarice ou sophistique? Une lecture du Livre des ovares d'al-Gdisig"), travail qui pose que le propos du célébre polygraphe nesí pas tant la critique de lavarice, nu de la gueuserie (lmdya) dans le cas de Halib b. Yazid, que celle du détnumement des discours de leura fnnctions supposées nobles. Dans le récit "autobiographique" el le testament spirituel de (...) Ijálawayh al~MukaddI, ce qui se trouve mimé, parodié pnur étre dénigré, cesí, semble-t-il, la pratique des sermonnaires populaire> (Qu~sás), el, plus généralemení, celle des 'ulamá' qui prétendent éduquer les fonles. Larticle s'attache á analyser les procédés stylistiques et rhétoriques utilisés par al-Óálii~ pour vilipender ces usages dévoyés du discours. (shrink)

Cultivation research suggests that media use, particularly TV, is associated with a wide range of politically relevant views and attitudes, including perceptions of the world as a mean and dangerous place, authoritarianism, and perceived meritocracy. However, little attempt has been made to understand how these effects relate to one another and to broader models of political psychology. We present a new Cultivation–Political Psychology Interface Model, which uses Duckitt’s Dual Process Model of political psychology as a lens to understand cultivation research. (...) Many seemingly distinct cultivation effects related to political attitudes can thus be reduced to two overall dimensions: dangerous and competitive worldviews. We identify evidence gaps, particularly in terms of competitive-worldview effects and related political attitudes. Our model generates a landscape of attitudes and beliefs, whereby some attitudes are hypothesized to be more upstream than others, leading to testable hypotheses for future research. (shrink)

Aims To examine the understanding of the ethical dilemmas associated with Big Data and artificial intelligence (AI) among Jordanian medical students, physicians in training, and senior practitioners. Methods We implemented a literature-validated questionnaire to examine the knowledge, attitudes, and practices of the target population during the period between April and August 2023. Themes of ethical debate included privacy breaches, consent, ownership, augmented biases, epistemology, and accountability. Participants’ responses were showcased using descriptive statistics and compared between groups using t-test or ANOVA. (...) Results We included 466 participants. The greater majority of respondents were interns and residents (50.2%), followed by medical students (38.0%). Most participants were affiliated with university institutions (62.4%). In terms of privacy, participants acknowledged that Big Data and AI were susceptible to privacy breaches (39.3%); however, 59.0% found such breaches justifiable under certain conditions. For ethical debacles involving informed consent, 41.6% and 44.6% were aware that obtaining informed consent posed an ethical limitation in Big Data and AI applications and denounced the concept of “broad consent”, respectively. In terms of ownership, 49.6% acknowledged that data cannot be owned yet accepted that institutions could hold a quasi-control of such data (59.0%). Less than 50% of participants were aware of Big Data and AI’s abilities to augment or create new biases in healthcare. Furthermore, participants agreed that researchers, institutions, and legislative bodies were responsible for ensuring the ethical implementation of Big Data and AI. Finally, while demonstrating limited experience with using such technology, participants generally had positive views of the role of Big Data and AI in complementing healthcare. Conclusion Jordanian medical students, physicians in training and senior practitioners have limited awareness of the ethical risks associated with Big Data and AI. Institutions are responsible for raising awareness, especially with the upsurge of such technology. (shrink)