This study aims to examine the relationship between public financial management and indicators of well-being among 29 Economic Co-operation and Development (OECD) countries using a balanced panel dataset over the period between 2005 and 2019. This study used a matrix of seven proxy measures of public financial management, which works as an integrated financial system to improve the objective quality of well-being measured by employment, education level, productivity, and wages. Using the generalised method of moments, the estimator's results, indicate that (...) higher government revenues, expenses (% of GDP) lead to lower well-being while the higher net lending /net borrowing, cost of business start-up procedures, and adjusted gross savings (% of GNI) lead to increase well-being measured by spending on education. The higher government revenues, regulatory quality, government effectiveness, and higher net lending /net borrowing lead to improved well-being, while the higher cost of business start-up procedures (% of GNI per capita) leads to lower well-being measured by wages. The higher government revenues, government effectiveness, and higher net lending/net borrowing lead to increased well-being. In contrast, the higher expense (% of GDP) leads to lower well-being measured by productivity labor. The higher government revenues, government effectiveness, regulatory quality, net lending /net borrowing and adjusted gross savings lead to lower well-being, while the higher cost of business start-up procedures leads to increased well-being measured by employment rates. The OECD countries should prepare fiscal policies to ensure the sustainability of public finances in the long run and identify emergency response mechanisms to overcome the challenges of improving the objective quality of well-being. (shrink)

In 2017, the blockade of Qatar Gulf states caused a plethora of effects on the country. This paper sought to examine the resulting threat effects of this blockade in terms of lowered self-esteem and well-being, and the potential buffering effects of an overarching identity. Using self-report questionnaire data from Qatari secondary school students, multiple moderated mediation models investigated the predictive effects of youngsters’ perceived threat, via self-esteem, on their well-being, and the mitigating roles herein of, respectively, national, Gulf region, and (...) Arab identity. Perceived threat was indeed related to lower well-being via lower self-esteem, and this relationship was equally strong for those low and high in social identity. In terms of the three facets of identity, the overarching Gulf identity seems the most predictive, and it even buffers the negative relationship between threat and reduced self-esteem. (shrink)

BackgroundOrgan donation has become one of the most effective ways to save lives and improve the quality of life for patients with end-stage organ failure. No previous studies have investigated the preferences for the different consenting options for organ donation in Egypt. This study aims to assess Egyptians’ preferences regarding consenting options for posthumous organ donation, and measure their awareness and acceptance of the Egyptian law articles regulating organ donation.MethodsA cross sectional study was conducted among 2743 participants over two years. (...) Each participant was required to rank eleven consenting options from 1 to 11, and to report his awareness and acceptance of the seven articles of the Egyptian law of organ donation.Results47% of the participants expressed willingness to donate their organs after death. This percentage increased to 78% when consenting options were explained to participants. “Informed consent by donor only” was the most preferred type of consent for one third of respondents. Awareness of the law articles regulating organ donation was relatively low ranging from 56% to 23%.ConclusionCurrently, around half of the Egyptian population agree to posthumous organ donation. This percentage could be increased significantly by raising the awareness about how the process of donation could be regulated and how the patient’s right of decision could be protected. (shrink)

The majority of Muslim countries, classified as low or middleincome groups, suffer from poverty and face severe challenges in economicdevelopment. International development reports attribute the economicproblems of Muslim countries to similar factors as those existing in otherdeveloping countries. However, some secular studies have analyzed theimpact of Islamic culture on the economic variables in the Muslim World, andconsequently on its economic development. This paper reviews and evaluatessome of these studies. Secular works which are selected and examined inthis article can be classified (...) into two main groups. The first group makes nodistinction between authentic Islamic culture and contemporary culture whichis prevailing in Muslim countries and builds its analysis and conclusion uponthis misconception. The second group, however, raises objections towardssome specific Islamic laws and traditional rules, considering them amongfactors which have hindered economic development in the Muslim world. (shrink)

Discusses philosopher Mulla Sadra's commentary on the opening chapter of the Qur'an.

Normativity is assessed as we evaluate and compare the environmental reporting practices of a sample of French and Canadian companies through the lens of institutional legitimacy. More specifically, we examine how French and Canadian firms changed their reporting practices in reaction to the promulgation of laws and regulations in their respective countries, i.e., the NER and Grenelle II Acts in France, and National Instrument 51-102 and CSA Staff Notice NR 51-333, issued by the Canadian Securities Administrators. The firms’ voluntary disclosures (...) according to GRI guidelines are also investigated. Substantive legitimacy theory is used to explore the level of substantive disclosures provided by Canadian and French firms. The findings reveal that the French parliamentary regime is more successful than the Canadian stock exchange regulation in triggering environmental reporting, and that the GRI combined with local regimes prompts environmental disclosures. Notwithstanding the improvements in environmental reporting under all three regimes, a very low level of substantive disclosure is noted in both countries. (shrink)

The main purpose of this paper is to better understand how sustainability rating agencies, through discourse, promote an “ideology of numbers” that ultimately aims to establish a regime of normalization governing social and environmental performance. Drawing on Thompson’s (Ideology and modern culture: Critical social theory in the era of mass communication, 1990 ) modes of operation of ideology, we examine the extent to which, and how, the ideology of numbers is reflected on websites and public documents published by a range (...) of sustainability rating agencies. Our analysis indicates that the ideology of numbers promotes a relatively narrow vision of corporate social and environmental responsibility. That is, it establishes some areas of visibility while leaving in the shadow certain aspects of the ways in which companies fulfill, or fail to meet, their social and environmental responsibilities. The ideology of numbers also exerts power by identifying those companies that are deemed to be worthy of inclusion, or not, in a supposedly socially responsible corporate elite. (shrink)

We show that the U.S. anti-discriminatory laws prohibiting discrimination in the workplace based on sexual orientation and gender identity identities) spur innovation, which ultimately leads to higher firm performance. We use the Human Rights Campaign’s Corporate Equality Index of 398 U.S. firms between 2011 and 2014, and find a significantly positive relationship between CEI and firm innovation. We also find that an interacting effect of CEI and firm innovation leads to higher firm performance. We use our understanding of Rawls’ Theory (...) of Justice and stakeholder theory to show that firms with workplace diversity policies are likely to be more innovative and perform better than those without such policies. Our results are robust to endogeneity, reverse causality and simultaneity issues. Our results will trigger debate in similar markets around the globe on the economic benefits of LGBT workplace diversity policies for firms. (shrink)

This work investigates knowledge systems intrinsic to African civilizations to ascertain ways in which those systems can help validate or invalidate the argument pertaining to the existence of an African epistemology. This approach calls for a paradigm shift in conceptualizing and researching African epistemology free from Eurocentric and Afrocentric biases.

Cet ouvrage a pour objectif principal de présenter une étude originale d'inspiration marxienne sur la théorie révolutionnaire d'Alain Badiou et de Toni Negri. Il comprend une généalogie de la pensée politique révolutionnaire, ainsi que la définition des principaux concepts théoriques utilisés par les deux auteurs. Il intègre également une recherche historico-politique sur le parcours de Negri et Badiou. Ceci permet d'établir le lien entre le travail théorique de ces auteurs et leur engagement politique.

Using a sample of 21,030 US firm-year observations that represents more than 3000 individual firms over the 1998–2012 period, we investigate the relationship between Corporate Social Responsibility (CSR) and investment efficiency. We provide strong and robust evidence that high CSR involvement decreases investment inefficiency and consequently increases investment efficiency. This result is consistent with our expectations that high CSR firms enjoy low information asymmetry and high stakeholder solidarity (stakeholder theory). Moreover, our findings suggest that CSR components that are directly related (...) to firms’ primary stakeholders (e.g. employee relations, product characteristics, environment, and diversity) are more relevant in reducing investment inefficiency compared with those related to secondary stakeholders (e.g. human rights and community involvement). Finally, additional results show that the effect of CSR on investment efficiency is more pronounced during the subprime crisis. Taken together, our results highlight the important role that CSR plays in shaping firms’ investment behaviour and efficiency. (shrink)

Academic institutions aim at achieving the highest standards of education and learning. Consequently, they prohibit academic corruption such as cheating or plagiarism. This article examines how international accreditation and quality assurance standards embody academic integrity as a main factor in deciding whether an academic institution should be accredited, and what ranking should an academic institution acquire in a competitive contest for educational excellence. Academic integrity is broadly defined to include, in addition to cheating and plagiarism, compliance with standards of human (...) rights, labor rights, corporate social responsibility, ant-corruption measures, environmental protection, social media usage, protection of underage students, anti-radicalization and extremism, avoidance of conflict of interest, faculty professionalism, students codes of conduct and human experimentation. Academic institutions should adopt policies that are designed to address these diverse standards and accommodate diversity and enhance access to education for all without discrimination. Academic institutions should also strictly require the highest standards in teaching and research. This article will discuss the different policies, laws, rules and regulations adopted by Qatar University as a model for incorporating academic integrity, which may be of interest to the international higher education community. This article will ask two main questions; are accrediting institutions asking the right questions to find out whether an academic institution strictly adheres to a policy of academic integrity, and whether policies adopted by academic institutions, Qatar University as a model, are adequate to address various violations of academic integrity. (shrink)

The evolution of Intelligent Tutoring System (ITS) is the result of the amount of research in the field of education and artificial intelligence in recent years. English is the third most common languages in the world and also is the internationally dominant in the telecommunications, science and trade, aviation, entertainment, radio and diplomatic language as most of the areas of work now taught in English. Therefore, the demand for learning English has increased. In this paper, we describe the design of (...) an Intelligent Tutoring System for teaching English language grammar to help students learn English grammar easily and smoothly. The system provides all topics of English grammar and generates a series of questions automatically for each topic for the students to solve. The system adapts with all the individual differences of students and begins gradually with students from easier to harder level. The intelligent tutoring system was given to a group of students of all age groups to try it and to see the impact of the system on students. The results showed a good satisfaction of the students toward the system. (shrink)

The purpose of this paper is to investigate the nature of rhetoric and rhetorical strategies that are implicit in the standalone sustainability reporting of the top 24 companies of the Fortune 500 Global. We adopt Bormann’s :396–407, 1972) SCT framework to study the rhetorical situation and how corporate sustainability reporting messages can be communicated to the audience. The SCT concepts in the sustainability reporting’s communication are subject to different types of legitimacy strategies that are used by corporations as a validity (...) and legitimacy claim in the reports. A content analysis has been conducted and structural coding schemes have been developed based on the literature. The schemes are applied to the SCT model which recognizes the symbolic convergent processes of fantasy among communicators in a Society. The study reveals that most of the sample companies communicate fantasy type and rhetorical vision in their corporate sustainability reporting. However, the disclosure or messages are different across locations and other taxonomies of the SCT framework. This study contributes to the current CSR literature about how symbolic or fantasy understandings can be interpreted by the users. It also discusses the persuasion styles that are adopted by the companies for communication purposes. This study is the theoretical extension of the SCT. Researchers may be interested in further investigating other online communication paths, such as human rights reports and director’s reports. (shrink)

Papers presented by three scholars from Asia, Africa and Europe, at a seminar held at the Hague Academy of International Law, Netherlands.

Elle s'efforce d'abord de reconstruire et de restituer, en la systématisant, la sociologie wébérienne du paradoxe des conséquences à partir des éléments dispersés dans l'œuvre du maître de la sociologie allemande.

This volume examines whether the Arab Uprisings introduce a replica of the European Enlightenment or rather stimulate an Arab/Islamic Awakening with its own cultural specificity and political philosophy. By placing Immanuel Kant in Tahrir Square, Cairo, this book adopts a comparative analysis of two enlightenment projects: one Arab, still under construction, with possible progression toward modernity or regression toward neo-authoritarianism, and one European, shaped by the past two centuries.

We show that the conceptual distance between any two theories of first-order logic is the same as the generator distance between their Lindenbaum–Tarski algebras of concepts. As a consequence of this, we show that, for any two arbitrary mathematical structures, the generator distance between their meaning algebras (also known as cylindric set algebras) is the same as the conceptual distance between their first-order logic theories. As applications, we give a complete description for the distances between meaning algebras corresponding to structures (...) having at most three elements and show that this small network represents all the possible conceptual distances between complete theories. As a corollary of this, we will see that there are only two non-trivial structures definable on three-element sets up to conceptual equivalence (i.e., up to elementary plus definitional equivalence). (shrink)

Este artículo estudia la obra inédita sobre metrología y numismática Itbāt mā laysa min-hu budd li-man arāda l-wuqūf ‛alā ḥaqīqat al-dinār wa-l-dirham wa-l-sā‛ wal-mudd, compuesta por Abū l-‛Abbās Aḥmad al-‛Azafī al-Sabfī. Se recogen informaciones biográficas sobre el autor y se estudia y analiza el contenido del texto, sus fuentes y su metodología. Se incluye la traducción de los capítulos relativos a la legitimidad y la necesidad de acuñar moneda, en los que el autor discute la posición de Ibn Ḥazm al (...) respecto. (shrink)

We continue the analysis of foundations of positive model theory as introduced by Ben Yaacov and Poizat. The objects of this analysis are $h$-inductive theories and their models, especially the “positively” existentially closed ones. We analyze topological properties of spaces of types, introduce forms of quantifier elimination, and characterize minimal completions of arbitrary $h$-inductive theories. The main technical tools consist of various forms of amalgamations in special classes of structures.

We examine the link between a firm’s environmental and social disclosures and measures of its risk including total, systematic, and idiosyncratic risk. While we do not find any link between a firm’s E and S disclosures and its systematic risk, we find a negative and significant association between these disclosures and a firm’s total and idiosyncratic risk. These are novel findings and are consistent with the predictions of the stakeholder theory and the resource-based view of the firm suggesting that firms (...) which make extensive and objective E and S disclosures promote corporate transparency that can help them build a positive reputation and trust with their stakeholders. This in turn can help mitigate the firms' idiosyncratic/operational risk. These findings are important for all corporate stakeholders including managers, employees, and suppliers who have a significant economic interest in the survival and success of the firm. (shrink)

Islamic bioethics is in good health, this article argues. During the twentieth century, academic researchers had to deal with a number of difficulties including the scarcity of available Islamic sources. However, the twenty-first century witnessed significant breakthroughs in the field of Islamic bioethics. A growing number of normative works authored by Muslim religious scholars and studies conducted by academic researchers have been published. This nascent field also proved to be appealing for research-funding institutions in the Muslim world and also in (...) the West, such as the Qatar National Research Fund (QNRF) and the Netherlands Organization for Scientific Research (NWO). On the other hand, the article argues that contemporary Islamic bioethics is in need of addressing news issues and adopting new approaches for the sake of maintaining and improving this good health in the future. (shrink)

Recently, due to the rapid progress of computer technology, researchers develop an effective computer program to enhance the achievement of the student in learning process, which is Intelligent Tutoring System (ITS). Science is important because it influences most aspects of everyday life, including food, energy, medicine, leisure activities and more. So learning science subject at school is very useful, but the students face some problem in learning it. So we designed an ITS system to help them understand this subject easily (...) and smoothly by analyzing it and explaining it in a systematic way. In this paper, we describe the design of an Intelligent Tutoring System for teaching science for grade seven to help students know the 7 characteristics for living things smoothly. The system provides all topics of living things and generates some questions for each topic and the students should answer these questions correctly to move to the next level. In the result of an evaluation of the ITS, students like the system and they said that it is very useful for them and for their studies. (shrink)

In this Hypothesis and Theory paper, we consider the problem of learning deeply structured knowledge representations in the absence of predefined ontologies, and in the context of long-term learning. In particular, we consider this process as a sequence of re-representation steps, of various kinds. The Information Dynamics of Thinking theory (IDyOT) admits such learning, and provides a hypothetical mechanism for the human-like construction of hierarchical memory, with the provision of symbols constructed by the system that embodies the theory. The combination (...) of long-term learning and meaning construction in terms of symbols grounded in perceptual experience entails that the system, like a human, be capable of memory consolidation, to manage the complex and inconsistent structures that can result from learning of information that becomes more complete over time. Such consolidation changes memory structures, and thus changes their meaning. Therefore, memory consolidation entails re-representation, while re-representation entails changes of meaning. Ultimately, the theory proposes that the processes of learning and consolidation should be considered as repeated re-representation of what is learned. (shrink)

Lifeworlds of Islam shows that Islam has typically operated not in the form of standard dogmas, but more often as a compass for practical individual orientations or lifeworlds. Mohammed Bamyeh develops a sociology of Islam that maps out how Muslims have employed the faith to foster global networks, public philosophies, and engaged civic lives both historically and in the present.

Muhammad Abed Al-Jabri is a famous philosophical and scientific figure in contemporary Arab thought. He is the author of the philosophy of "the Arab mind" and "the criticism of the Arab mind." He tried to establish his theory of looking at the ancient Arab heritage and modern Arab thought. He also tried to view them according to the critical vision criteria, which he laid the methodological foundations for in his essential philosophical writings, especially in the critique of the Arab mind (...) trilogy. In this study, I seek to analyze and study various aspects of his analytical and critical approach towards Al-Ghazali and his theoretical creativity. As well as revealing the specificity of his position on the intellectual path of Al-Ghazali himself, based on the sequence of his books, Al-Jabri considered Al-Ghazali's personality as a large and complex problem, so that It is challenging to define entirely and accurately. However, this does not exclude him from the possibility of defining the criteria of science in general and philosophy in particular. In this research, I tried to reveal that the position of Al-Jabri himself represents in some sense the continuation of the problematic and complexity of Al-Ghazali himself. Al-Jabri raised more problems than the answer to them. And the controversy remains and is getting stronger. The research into the personality and works of Al-Ghazali seems to have been and will remain for a long time due to the problematic character of Al-Ghazali himself, the diversity and differences of his intellectual, creative writing, and his tortuous nature. Hence, this study constitutes a contribution in this field. (shrink)

The ethical climate in Turkey is beset by ethical problems. Bribery, environmental pollution, tax frauds, deceptive advertising, production of unsafe products, and the ethical violations that involved politicians and business professionals are just a few examples. The purpose of this study is to compare and contrast the ethical beliefs of American and Turkish consumers using the Ethical Position Questionnaire (EPQ) of Forsyth (1980), the Machiavellianism scale, and the Consumer Ethical Practices of Muncy and Vitell questionnaire (MVQ). A sample of 376 (...) subjects that consists of American consumers (n = 188) and Turkish consumers (n = 199) was used to compare the ethical beliefs and practices of the two samples. The MANOVA results for the two nationality groups found that five out of six criterion variables differed between the two groups. The implications of this study are intended to assist marketers to develop strategies that suit a particular market and lessen their risk of entry. (shrink)

. In the wake of the February 1997 announcement that Dolly the sheep had been cloned, Muslim religious scholars together with Muslim scientists held two conferences to discuss cloning from an Islamic perspective. They were organized by two influential Islamic international religioscientific institutions: the Islamic Organization of Medical Sciences and the International Islamic Fiqh Academy. Both institutions comprise a large number of prominent religious scholars and well‐known scientists who participated in the discussions at the conferences. This article gives a comprehensive (...) analysis of these conferences, the relation between science and religion as reflected in the discussions there, and the further influence of these discussions on Muslims living in the West. Modern discussions on Islamic bioethics show that formulating an Islamic perspective on these issues is not the exclusive prerogative of religious scholars. Formulating such perspectives has become a collective process in which scientists play an essential role. Such a collective approach strengthens the religious authority of Muslim scholars and makes it more influential rather than undermining it. (shrink)

In 2022, the Research Center for Islamic Legislation & Ethics (CILE) and the World Innovation Summit for Health (WISH) submitted a proposal to host the 17th edition of the World Congress of Bioethics. After announcing that the CILE‐WISH proposal was the winning bid, concerns were raised by bioethicists based in Europe and the USA. To address these concerns, the International Association of Bioethics (IAB) developed a dedicated FAQ section, in coordination with the host institutions, for the first time in IAB (...) history. One‐to‐one communication ensued and individual responses were shared with these colleagues. As a continuation of this conversation, we (CILE Acting Director, WISH Research Fellow and Head of Content, and WISH CEO) address the concerns raised in the Letter‐to‐the‐Editor of Bioethics by Graaf et al. As we support the call to revisit some contentious issues within the global community of bioethicists, we maintain that this should be based on meticulously discussed, informed, consistent and equitable criteria. We also argue that mutual learning from diverse cultures and moral traditions is the optimal way for our scholarly community to be truly global and to eschew the flaws ensuing from ethnocentric discourses. (shrink)

_The Reconstruction of Religious Thought in Islam_ is Muhammad Iqbal's major philosophic work: a series of profound reflections on the perennial conflict among science, religion, and philosophy, culminating in new visions of the unity of human knowledge, of the human spirit, and of God. Iqbal's thought contributed significantly to the establishment of Pakistan, to the religious and political ideals of the Iranian Revolution, and to the survival of Muslim identity in parts of the former USSR. It now serves as new (...) bridge between East and West and between Islam and the other Religions of the Book. With a new Introduction by Javed Majeed, this edition of _The Reconstruction_ opens the teachings of Iqbal to the modern, Western reader. It will be essential reading for all those interested in Islamic intellectual history, the renewal of Islam in the modern world, and political theory of Islam's relationship to the West. (shrink)

Abstract. In January 1985, about 80 Muslim religious scholars and biomedical scientists gathered in a symposium held in Kuwait to discuss the broad question “When does human life begin?” This article argues that this symposium is one of the milestones in the field of contemporary Islamic bioethics and independent legal reasoning (Ijtihād). The proceedings of the symposium, however, escaped the attention of academic researchers. This article is meant to fill in this research lacuna by analyzing the proceedings of this symposium, (...) the relevant subsequent developments, and finally the interplay of Islam and the West as a significant dimension in these discussions. (shrink)

Corporate social responsibility research has mainly focused on understanding the antecedents and outcomes of CSR adoption. Yet, little is known about the organisational process of ‘CSR engagement’ and how this would affect organisational identity. We mobilise Basu and Palazzo’s cognitive and linguistic notions of sense-making and Brickson’s organisational identity orientation to frame how rural community banks in Ghana engage with CSR. Drawing from semi-structured interviews with RCB directors, managers and other stakeholders, we conceive of the CSR engagement process as one (...) that allows for the communication and orientation of organisational identity through an ‘informal co-creation’ involving organisational actors and stakeholders. Our findings also emphasise the ‘cultural/political’ modes of justification put forward by RCBs in their CSR engagement. Lastly, we tentatively propose the notion of an ‘opaque context’ to highlight settings that are less concerned about public visibility, and where the focus is instead on the direct interactions between organisations and stakeholders in a given social context. (shrink)

In this article, we extend the streams of research on the capital structure of socially responsible firms by investigating the impact of corporate social responsibility on firm debt maturity. Using a large sample of US firms, we provide evidence that high CSR firms significantly reduce their debt maturity. In particular, our results suggest that diversity and community are the dimensions that matter the most in explaining debt maturity. In additional analyses that use a seemingly unrelated regression approach, our results show (...) that CSR decreases the extent to which investments are financed with long-term debt and increases the extent to which investments are financed with short-term debt and shareholders’ equity. Overall, these findings support the view that high CSR firms use debt maturity to manage CSR overinvestment problems and to signal their high quality and their access to the debt market. (shrink)

Madness is a complex and contested term. Through time and across cultures it has acquired many formulations: for some, madness is synonymous with unreason and violence, for others with creativity and subversion, elsewhere it is associated with spirits and spirituality. Among the different formulations, there is one in particular that has taken hold so deeply and systematically that it has become the default view in many communities around the world: the idea that madness is a disorder of the mind. -/- (...) Contemporary developments in mental health activism pose a radical challenge to psychiatric and societal understandings of madness. Mad Pride and mad-positive activism reject the language of mental 'illness' and 'disorder', reclaim the term 'mad', and reverse its negative connotations. Activists seek cultural change in the way madness is viewed, and demand recognition of madness as grounds for identity. But can madness constitute such grounds? Is it possible to reconcile delusions, passivity phenomena, and the discontinuity of self often seen in mental health conditions with the requirements for identity formation presupposed by the theory of recognition? How should society respond? -/- Guided by these questions, this book is the first comprehensive philosophical examination of the claims and demands of Mad activism. Locating itself in the philosophy of psychiatry, Mad studies, and activist literatures, the book develops a rich theoretical framework for understanding, justifying, and responding to Mad activism's demand for recognition. (shrink)

We study the amalgamation property in positive logic, where we shed light on some connections between the amalgamation property, Robinson theories, model-complete theories and the Hausdorff property.