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)

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)

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)

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)

This essay is an attempt to assess critically the wax and gold tradition as a philosophical foundation of Ethiopian hermeneutics. In the first part, I shall analyze the wax and gold tradition as a poetic and literary tradition. After exploring how this tradition has shaped social and political interaction in the second part, in the third part I will show the implications of the wax and gold tradition for hermeneutics. I shall then make a critical assessment of the wax and (...) gold tradition as an interpretive philosophy before closing the essay with concluding remarks. (shrink)

In recent years there has been a number of promising technical and institutional developments regarding use of ontologies in industry. At the same time, however, most industrial ontology development work remains within the realm of academic research and is without significant uptake in commercial applications. In biomedicine, by contrast, ontologies have made significant inroads as valuable tools for achieving interoperability between data systems whose contents derive from widely heterogeneous sources. In this position paper, we present a set of principles learned (...) from the successful Open Biomedical Ontologies (OBO) Foundry initiative to guide the design and development of the Industrial Ontologies Foundry (IOF), which is a counterpart to the OBO Foundry initiative for the manufacturing industry. We also illustrate the potential utility of these principles by sketching the conceptual design of a framework for sustainable IOF development. (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)

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)

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)

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)

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)

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)

The study aims to identify the reality of management of electronic documents and electronic archiving retirement in the Palestinian Pension Agency -analytical study, as well as to recognize the reality of the current document management system in the Palestinian Pension Agency. The study found the following results: that the reality of the current system for the management of documents in the agency is weak and suffers from many jams. Employee in the agency understand the importance and benefits of the management (...) of electronic documents system, where the application of electronic document management system provide important features and benefits most of which reduce the loss of documents between departments, illustrates the flow path, the speed, accuracy, transparency, and reduce the proportion of damage and destruction of files. Furthermore, the electronic documents system cost will be less than the cost of the current system and it will reduce the tasks assigned for the staff. The existence of a clear adoption of the agency for the policies and procedures established for the application of electronic documents management system. There are weak plans for training and developing of staff in the agency to raise their efficiency. The study found a set of recommendations, including: increased interest and awareness of the need to implement policies, mechanisms, and procedures to ensure the success of electronic document management system through benefiting from the experiences of other organizations and the private sector. The agency need to increase and develop its services for retirees in order to encourage the private sector, universities, and institutions to join the agency, and open the way for all segments of society in Gaza and West Bank and enhance its competitiveness between international social security institutions. The need to focus its attention on developing and publishing appropriate clear plans and specific goals about management of electronic documents and the agency should be committed to apply them. The need to focus on the establishment of a public management of archiving in the structure dealing with all technical operations and having competent and qualified employees in the field of electronic document management. The need to focus on the Palestinian National Archives and the follow-up with the international standards by the International Council Archives (ICA). (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)

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)

This study was designed to examine the determinants of and differences between the ethical beliefs of two groups of Japanese students in religious and secular universities. Multiple regression analysis revealed that students of the Japanese religious university perceived that young, male, relativistic, and opportunistic students tended to behave less ethically than did older, female, and idealistic students. Students of the Japanese secular university perceived that male, achievement-oriented, and opportunistic students tended to behave less ethically than did female and experience-oriented students. (...) Opportunism was found to be one of the most important determinants in explaining misconduct. Multivariate analysis of variance (MANOVA) and multiple discriminant analysis (MDA) revealed that students of the Japanese secular university tended to score higher on achievement and humanism, and lower on theism and positivism than did students of the Japanese religious university. In addition, students of the Japanese secular university were somewhat more sensitive to academic dishonesty practices than were students of the Japanese religious university. (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)

_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)

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.

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)

This paper seeks to discover whether companies that adopt a stakeholder approach, and thereby demonstrate a wider remit of corporate responsibility, provide inferior returns to those that embrace the shareholder value approach. To classify approaches, mission statements were analysed, the final sample comprising 32 shareholder oriented companies and 48 stakeholder oriented companies. To assess performance both accounting–based and market–based measures were used. A number of moderating variables were taken into account: systematic (beta) risk, gearing (long–term debt to total long–term finance), (...) tax ratios, and firm size. ANOVA and Kruskall–Wallis tests revealed that mission orientation did not affect performance, whether in terms of stock returns or excess returns. Neither were accounting returns on equity different overall, although shareholder oriented companies experienced wider variations in this measure. A number of multiple regressions were also performed. However, the mission dummy was not found to be a significant variable. (shrink)

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.

In Ethiopia, the history of the use of modern philosophical categories in education is short. This is because the country’s modern education itself is barely 100 years old. What is not so short, however, is the history of the use of indigenous metaphysics in temehert (traditional education), which goes back as far as the introduction of Christianity to Ethiopia—to the fourth century A.D. Since its inception, education has had a close, if ambivalent, relationship with different philosophical tenets, with the advocates (...) of each tenet trying to formulate educational philosophy around its own unique metaphysical narrative. While some narratives arose from indigenous legends, others were imported (and domesticated in some cases) from abroad. The recent tendency of educational philosophy in Ethiopia has a slightly ‘(post)modernist’ philosophical flavor to it, even though it might not be self-consciously postmodernist in nature. In this essay, I intend to show how a deliberate, or unwitting, de-link with indigenous metaphysics could affect the trajectory, and also the success, of the educational system in Ethiopia. After a brief paradigmatic characterization of two metaphysical categories and their underlying narratives, I critically unravel the ethno-federalist metaphysics of the Ethiopian People’s Revolutionary Democratic Front (EPRDF). I focus on the ethno-federalist system because it is an incumbent philosophy. After discussing a nascent remedy proposed by Maimire Mennasemay, viz., the notion of ‘nostalgic memory,’ best known as tezeta, I argue for the primacy of the notion of ‘covenant thinking,’ also known as qal-kidan, as a better alternative. (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)

During the 1990s, biomedical scientists and Muslim religious scholars collaborated to construe Islamic responses for the ethical questions raised by the AIDS pandemic. This is the first of a two-part study examining this collective legal reasoning (ijtihād jamā‘ī). The main thesis is that the role of the biomedical scientists is not limited to presenting scientific information. They engaged in the human rights discourse pertinent to people living with HIV/AIDS, gave an account of the preventive strategy adopted by the World Health (...) Organization, and offered an (Islamic) virtue-based preventive model. Finally, these scientists tried to draft a number of Islamic legal rulings (aḥkām), usually seen in Islamic jurisprudence as the exclusive business of Muslim religious scholars. This multilayered role played by the scientists reflects intriguing developments in the Islamic religio-ethical discourse in general and in the field of Islamic jurisprudence in particular. (shrink)

Artificial intelligence (AI) technologies are increasingly creeping into the work sphere, thereby gradually questioning and/or disturbing the long-established moral concepts and norms communities have been using to define what makes work good. Each community, and Muslims make no exception in this regard, has to revisit their moral world to provide well-thought frameworks that can engage with the challenging ethical questions raised by the new phenomenon of AI-mediated work. For a systematic analysis of the broad topic of AI-mediated work ethics from (...) an Islamic perspective, this article focuses on presenting an accessible overview of the “moral world” of work in the Islamic tradition. Three main components of this moral world were selected due to their relevance to the AI context, namely (1) Work is inherently good for humans, (2) Practising a religiously permitted profession and (c) Maintaining good relations with involved stakeholders. Each of these three components is addressed in a distinct section, followed by a sub-section highlighting the relevance of the respective component to the particular context of AI-mediated work. The article argues that there are no unsurmountable barriers in the Islamic tradition against the adoption of AI technologies in work sphere. However, important precautions should be considered to ensure that embracing AI will not be at the cost of work-related moral values. The article also highlights how important lessons can be learnt from the positive historical experience of automata that thrived in the Islamic civilization. (shrink)

This paper seeks to discover whether companies that adopt a stakeholder approach, and thereby demonstrate a wider remit of corporate responsibility, provide inferior returns to those that embrace the shareholder value approach. To classify approaches, mission statements were analysed, the final sample comprising 32 shareholder oriented companies and 48 stakeholder oriented companies. To assess performance both accounting–based and market–based measures were used. A number of moderating variables were taken into account: systematic (beta) risk, gearing (long–term debt to total long–term finance), (...) tax ratios, and firm size. ANOVA and Kruskall–Wallis tests revealed that mission orientation did not affect performance, whether in terms of stock returns or excess returns. Neither were accounting returns on equity different overall, although shareholder oriented companies experienced wider variations in this measure. A number of multiple regressions were also performed. However, the mission dummy was not found to be a significant variable. (shrink)

PurposeThis study is justified by the economic importance of information on greenhouse gases, as well as the interest in the question of governance structure after the adoption of the objectives of the 2030 Agenda. The problem is also explained by the lack of research that has investigated the relationship between the best governance structure that contributes to achieving sustainability goals, including climate actions (SDG13) and clean energy adoption (SDG7) as part of the 2030 Agenda.Design/methodology/approachThe level of disclosure is measured on (...) the basis of the carbon disclosure score calculated by the carbon disclosure project (CDP). The study sample consists of 387 US companies that voluntarily participated in the CDP survey from 2011 to 2018. The authors use panel data analysis based on multiple regression models.FindingsThe results confirm the influential role of board size, director independence, the presence of women on the board and the presence of an environmental committee on carbon disclosure. In terms of carbon disclosure, the results suggest that a better governance structure is likely to reduce carbon emissions and improve carbon performance practices. Similarly, the analyses show a different representation of the role of corporate governance in high-carbon sectors compared to low-carbon sectors.Research limitations/implicationsThis study has some limitations. First, the sample is only interested in US companies that responded to the CDP questionnaire during the period 2011–2018. Thus, the results cannot be generalized to countries with different governance structures. Second, the data from this study on carbon disclosure, specifically focuses on CDP reporting to determine the carbon disclosure score. In this sense, the findings on information disclosed do not necessarily address disclosures through other media, such as a company’s website or a press release.Originality/valueSustainability and commitment to the sustainable development goals (SDGs) are more likely to exist in companies that have good governance and, in particular, a better board. The research is inspired by the SDGs. The study aims to examine the relationship between carbon disclosure and corporate governance in the context of SDGs. Indeed, this research work contributes to achieving sustainability goals, including climate actions (SDG13) and clean energy adoption (SDG7). (shrink)

Background The COVID-19 pandemic has forced rapid and widespread change to standards of patient care and nursing practice, inevitably leading to unprecedented shifts in the moral conditions of nursing work. Less is known about how these challenges have affected nurses’ capacity to meet their ethical responsibilities and what has helped to sustain their efforts to continue to care. Research objectives 1) To explore nurses’ experiences of striving to fulfill their ethical responsibilities of care during the COVID-19 pandemic and 2) to (...) explore what has fostered nurses’ capacity to fulfill these responsibilities. Research Design A generic qualitative approach was used incorporating concepts coming from fundamental features of care. Participants Twenty-four Canadian Registered Nurses from a variety of practice settings were interviewed. Ethical Considerations After receiving ethics approval, signed informed consent was obtained before participants were interviewed. Findings Four themes were identified. 1) Challenges providing good care in response to sudden changes in practice. 2) Tensions in juggling the responsibility to prevent COVID-19 infections with other competing moral responsibilities. 3) Supports to foster nurses’ capacity to meet their caring responsibilities. 4) The preservation of nurses’ moral identity through expressions of gratitude and health improvement. Discussion Infection control measures and priorities set in response to the pandemic made at distant population and organizational levels impacted nurses who continued to try to meet the ideals of care in close proximity to patients and their families. Despite the challenges that nurses encountered, the care they received themselves enabled them to continue to care for others. Nurses benefited most from the moral communities they had with their colleagues and occasionally nurse leaders, especially when they were supported in a face-to-face manner. Conclusion: Moral community can only be sustained if nurses are afforded the working conditions that make it possible for them to support each other. (shrink)

Prospect theory is increasingly used to explain deviations from the traditional paradigm of rational agents. Empirical support for prospect theory comes mainly from laboratory experiments using student samples. It is obviously important to know whether and to what extent this support generalizes to more naturally occurring circumstances. This article explores this question and measures prospect theory for a sample of private bankers and fund managers. We obtained clear support for prospect theory. Our financial professionals behaved according to prospect theory and (...) violated expected utility maximization. They were risk averse for gains and risk seeking for losses and their utility was concave for gains and convex for losses. They were also averse to losses, but less so than commonly observed in laboratory studies and assumed in behavioral finance. A substantial minority focused on gains and largely ignored losses, behavior reminiscent of what caused the current financial crisis. (shrink)

Assuming the crucial interest of Arabic material for the recovery of the textual tradition of some Greek texts of mechanics, the following article aims at presenting a partial survey of the Graeco-Arabic transmission in the field of mechanics. Based on new manuscript material dating from the ninth to the twelfth century, it investigates the textual and theoretical traditions of two writings ascribed to Aristotle and Euclid respectively and transmitted to Arabo-Islamic culture in fragmentary form. The reception and the impact of (...) the Peripatetic Mechanics are analyzed on the basis of texts edited by al-Khāzinī as well as by the comparative study of the proof of the law of the lever in three authors: Pseudo-Aristotle, Thābit ibn Qurra, and al-Isfizārī. The codicological analysis of the extant manuscripts of Maqāla fī ‘l-mīzān – a rather systematic treatise on the balance ascribed to Euclid – leads to the assumption that it is a Greek fragment edited in Arabic. This reconstruction of the Arabic tradition of Euclidean mechanics is further elaborated by an annotated synopsis of al-Isfizārī's systematic recension of the text. (shrink)

The articles collected in this volume have their origin in an international workshop dedicated to “Experience and Knowledge Structures in Arabic and Latin Sciences.” Specialists from Great Britain, France, Denmark, Spain, Morocco, the United States, and Germany gathered in Berlin in 1996 in the context of an interdisciplinary research project on the history of mechanical thinking at the Max Planck Institute for the History of Science. The workshop initiated a process of discussion focused on problems of the intercultural transmission and (...) transformation of knowledge. The present double issue is an outcome of this ongoing discussion. (shrink)

This paper explores the important role of critical science, and in particular of post-colonial and decolonial theories, in understanding and shaping the ongoing advances in artificial intelligence. Artificial intelligence is viewed as amongst the technological advances that will reshape modern societies and their relations. While the design and deployment of systems that continually adapt holds the promise of far-reaching positive change, they simultaneously pose significant risks, especially to already vulnerable peoples. Values and power are central to this discussion. Decolonial theories (...) use historical hindsight to explain patterns of power that shape our intellectual, political, economic, and social world. By embedding a decolonial critical approach within its technical practice, AI communities can develop foresight and tactics that can better align research and technology development with established ethical principles, centring vulnerable peoples who continue to bear the brunt of negative impacts of innovation and scientific progress. We highlight problematic applications that are instances of coloniality, and using a decolonial lens, submit three tactics that can form a decolonial field of artificial intelligence: creating a critical technical practice of AI, seeking reverse tutelage and reverse pedagogies, and the renewal of affective and political communities. The years ahead will usher in a wave of new scientific breakthroughs and technologies driven by AI research, making it incumbent upon AI communities to strengthen the social contract through ethical foresight and the multiplicity of intellectual perspectives available to us, ultimately supporting future technologies that enable greater well-being, with the goal of beneficence and justice for all. (shrink)

Islamic Perspectives on the Principles of Biomedical Ethics presents results from a pioneering seminar in 2013 between Muslim religious scholars, biomedical scientists, and Western bioethicists at the research Center for Islamic Legislation & Ethics, Qatar Faculty of Islamic Studies. By examining principle-based bioethics, the contributors to this volume addressed a number of key issues related to the future of the field. Discussion is based around the role of religion in bioethical reasoning, specifically from an Islamic perspective. Also considered is a (...) presentation of the concept of universal principles for bioethics, with a response looking at the possibility (or not) of involving religion. Finally, there is in-depth analysis of how far specific disciplines within the Islamic tradition -- such as the higher objectives of Sharia (maqāṣid al-Sharī'ah) and legal maxims (qawā'id fiqhīyah) -- can enrich principle-based bioethics. (shrink)

In this paper, we designed and developed an intelligent tutoring system for teaching Photoshop. We designed the lessons, examples, and questions in a way to teach and evaluate student understanding of the material. Through the feedback provided by this tool, you can assess the student's understanding of the material, where there is a minimum overshoot questions stages, and if the student does not pass the level of questions he is asked to return the lesson and read it again. Eventually this (...) administration is a special teacher for the students and can continue with him until he fully understands the lesson without weariness or boredom, regardless of the level of student. (shrink)