In this article, we try to study Clark Pinnock’s point of view in explaining the methodological foundations of the Open Theism Theory with a descriptive-analytical method so that we can have a fair critique of the strengths and weaknesses of this theory while also understanding it correctly. Pinnock can be considered one of the most important theorists and founders of Open Theism. In his view, Open Theism is one of the theological-philosophical theories that have emerged in the critique of the (...) teachings of traditional Christian theology and consider its claims to be logically and narratively contradictory. Pinnock believes that open theists sanctify God as acknowledged in the Bible and that some of the attributes of God in traditional theology should be revised and modified based on the text of the Bible. They believe that God is the God of the Bible; someone who is truly connected to the world, a relationship that requires the most mobility, not immobility. In this view, God is portrayed as a triune relationship-oriented truth, which seeks romantic relationships with human beings and thereby grants them true freedom. Finally, since open theists believe that theology should be understood by the people of the present age, a better explanation of theology depends on reliance on modern philosophy and its effects. In modern philosophy, method and methodology have become very important. In general, methodology is the knowledge that recognizes “how to go” and the fundamental methodology reveals the hidden principles of each theory and creates the basis for its basic critique. Of course, the purpose of this article is specifically to examine the “basics” of Pinnacle’s method, not his “method.” In fact, the report presented by his method is a platform for examining the basics. From the author’s point of view, most of the mistakes that have been made in traditional theology are also reflected in Open Theism; leading in another way! That is to say, most of the objections that Pinnock made to traditional theologians also apply to him. For example, why is it bad to be influenced by Greek philosophy, but Open Theism’s claims can be influenced by modern philosophy? Do ancient philosophy and modern philosophy have precise and acceptable boundaries at all? On what basis do open theists claim that modern philosophy is more acceptable to modern people than ancient philosophy? Can mere simultaneity justify it? If we take as a basis the claim of open theists – that every thought comes “from somewhere” and that no thought is pristine – the encounter of open theists with the text of the Bible is also done with the presuppositions of modern philosophy, and their pivotal mindset has influenced their understanding of the Bible. How can one be sure that the path taken by theology is more correct than the path taken by its predecessors? Since a better understanding of each theory is gained by reflecting on its foundations, in this article we intend to examine the methodological foundations of Open Theism by looking at the book Most Moved Mover. In general, from Pinnock’s point of view, the method of open theism can be based on the three main bases of the critical study of the interpretation of traditional theologians, return to the Bible and overcoming Hellenism, and attention to modern philosophy, which we will describe and critique. (shrink)

The field of medicine provides an important window through which to examine the encounters between religion and science, and between modernity and tradition. While both religion and science consider health to be a ‘good’ that is to be preserved, and promoted, religious and science-based teachings may differ in their conception of what constitutes good health, and how that health is to be achieved. This paper analyzes the way the Islamic ethico-legal tradition assesses the permissibility of using vaccines that contain porcine-derived (...) components by referencing opinions of several Islamic authorities. In the Islamic ethico-legal tradition controversy surrounds the use of proteins from an animal (pig) that is considered to be impure by Islamic law. As we discuss the Islamic ethico-legal constructs used to argue for or against the use of porcine-based vaccines we will call attention to areas where modern medical data may make the arguments more precise. By highlighting areas where science can buttress and clarify the ethico-legal arguments we hope to spur an enhanced applied Islamic bioethics discourse where religious scholars and medical experts use modern science in a way that remains faithful to the epistemology of Islamic ethics to clarify what Islam requires of Muslim patients and healthcare workers. (shrink)

Abu Hamid al-Ghazali, a Muslim jurist-theologian and polymath who lived from the mid-eleventh to the early twelfth century in present-day Iran, is a figure equivalent in stature to Maimonides in Judaism and Thomas Aquinas in Christianity. He is best known for his work in philosophy, ethics, law, and mysticism. In an engaged re-reading of the ideas of this preeminent Muslim thinker, Ebrahim Moosa argues that Ghazali's work has lasting relevance today as a model for a critical encounter with the (...) Muslim intellectual tradition in a modern and postmodern context. Moosa employs the theme of the threshold, or dihliz , the space from which Ghazali himself engaged the different currents of thought in his day, and proposes that contemporary Muslims who wish to place their own traditions in conversation with modern traditions consider the same vantage point. Moosa argues that by incorporating elements of Islamic theology, neoplatonic mysticism, and Aristotelian philosophy, Ghazali's work epitomizes the idea that the answers to life's complex realities do not reside in a single culture or intellectual tradition. Ghazali's emphasis on poiesis--creativity, imagination, and freedom of thought--provides a sorely needed model for a cosmopolitan intellectual renewal among Muslims, Moosa argues. Such a creative and critical inheritance, he concludes, ought to be heeded by those who seek to cultivate Muslim intellectual traditions in today's tumultuous world. (shrink)

Affirming that divine knowledge of occurrent changes among particulars is incompatible with the doctrine of divine immutability, this article seeks to resolve this tension by denying the latter. Reviewing this long-running debate, I first formalize the exchange between al-Ghazālı̄and Avicenna on this topic, and then set out the ways in which contemporary Sadrāean philosophers have tried to resolve the incompatibility. I argue that none of the cited Sadrāean attempts to resolve the incompatibility between divine omniscience and immutability is successful. Then, (...) by reference to certain principles drawn from Shia theology, I indicate how one might seek to reject the dogma of divine immutability. I conclude that by emancipating ourselves from that dogma, new horizons could be opened for Islamic philosophy, free from traditional Hellenistic constraints. (shrink)

The problems that organ transplantation poses to the Muslim mind may be summarized as follows: firstly, a muslim believes that whatever he owns or possesses has been given to him as an amānah (trust) from Alla¯h. Would it not be a breach of trust to give consent for the removal of parts of one's body, while still alive, for transplantation to benefit one's child, sibling or parent? Secondly, the Sharā'ah (Islamic Law) emphasizes the sacredness of the human body. Would it (...) not then be an act of aggression against the human body, tantamount to its mutilation, if organs were to be removed after death for the purpose of transplantation? In this paper I attempt to illustrate how the Muslim jurists have tried to resolve the dilemma of Muslims by providing them with certain guidlines based on the original sources of Islam, namely, the Qur'n and the Prophetic tradition. In order to assist the followers of other religious traditions to grasp the gravity of the problem posed by organ transplantation to the Muslim mind, I begin by discussing the opinions of Muslim jurists on the issue of utilization of human parts. Thereafter, I touch upon the resolutions taken by the various Islamic Juridical Academies on the issue in question. Finally, I shed light upon the inclusion of organ donation in a Muslim Will and the enforceable nature of such a will. (shrink)

This paper criticizes one of the premises of Schellenberg’s atheistic argument from divine hiddenness. This premise, which can be considered as the foundation of his proposed argument, is based on a specific interpretation of divine love as eros. In this paper I first categorize several concepts of divine love under two main categories, eros and agape; I then answer some main objections to the ascription of eros to God; and in the last part I show that neither on a reading (...) of divine love as agape nor as eros can Schellenberg’s argument be construed as sound. My aim is to show that even if -- contra Nygren for example -- we accept that divine love can be interpreted as eros, Schellenberg’s argument still doesn’t work. (shrink)

From the Qur'an, Surah Maryam: -/- (21) So she conceived him, and went in seclusion with him to a remote place. (22) And the pains of childbirth drove her to the trunk of a palm tree: she cried (in her anguish): "Ah! would that I had died before this! Would that I had been a thing forgotten and out of sight!" (23) But (a voice) cried to her from beneath the (palm tree): "Grieve not! for thy Lord hath provided a (...) rivulet beneath thee;" (24) "And shake towards thyself the trunk of the palm tree: it will let fall fresh ripe dates upon thee." (25) "So eat and drink and cool (thine) eye. And if thou dost see any man say 'I have vowed a fast to (Allah) Most Gracious, and this day will I enter into no talk with any human being.'" -/- This Surah depicts a human being in unbearable pain. What makes the pain tolerable is the sympathy that God shows for Mary. Hearing her inner voice, understanding her suffering and her grief, God is moved to provide her with practical and substantive support to help her bear her agony. For me this story portrays a God who is active in the world, hears the supplications of humanity, and has empathy with the needy, the oppressed, and those who are suffering. -/- Yet I am concerned that our theological traditions in the Islamic world (as also in Christendom) have developed through the centuries such that God is now seen, by overwhelming theological consensus, as an immutable being, a being outside time who has determined our providence from the standpoint of eternity, who has foreknowledge of every free action of his creations and has designed all according to His plan for past and future events; who knows in advance even the timings and contents of our petitionary prayers and has decided already whether to answer them. (shrink)

The problems that organ transplantation poses to the Muslim mind may be summarized as follows: firstly, a muslim believes that whatever he owns or possesses has been given to him as an amānah (trust) from Alla¯h. Would it not be a breach of trust to give consent for the removal of parts of one's body, while still alive, for transplantation to benefit one's child, sibling or parent? Secondly, the Sharā'ah (Islamic Law) emphasizes the sacredness of the human body. Would it (...) not then be an act of aggression against the human body, tantamount to its mutilation, if organs were to be removed after death for the purpose of transplantation?In this paper I attempt to illustrate how the Muslim jurists have tried to resolve the dilemma of Muslims by providing them with certain guidlines based on the original sources of Islam, namely, the Qur'n and the Prophetic tradition. In order to assist the followers of other religious traditions to grasp the gravity of the problem posed by organ transplantation to the Muslim mind, I begin by discussing the opinions of Muslim jurists on the issue of utilization of human parts. Thereafter, I touch upon the resolutions taken by the various Islamic Juridical Academies on the issue in question. Finally, I shed light upon the inclusion of organ donation in a Muslim Will and the enforceable nature of such a will. (shrink)

The need to turn an enemy into an adversary is an ethical obligation. I try to show that this obligation has multiple religious and philosophical resources. The ethical imperative also requires us to not overstate and magnify any problem at hand to the point that it becomes insurmountable and enmity becomes an end in itself. I do ask the question whether Springs thinks of Colin Kaepernick’s peaceful protest by taking the knee at football games as an instance of healthy conflict. (...) Are the terms peace and healthy conflict perhaps not better viewed as allegories for the interrogation of the human condition? Perhaps healthy conflict remains a series of questions rather than concrete outcomes. (shrink)

Muslim ethics is cautiously engaging developments in neuroscience. In their encounters with developments in neuroscience such as brain death and functional magnetic resonance imaging procedures, Muslim ethicists might be on the cusp of spirited debates. Science and religion perform different kinds of work and ought not to be conflated. Cultural translation is central to negotiating the complex life worlds of religious communities, Muslims included. Cultural translation involves lived encounters with modernity and its byproduct, modern science. Serious ethical debate requires more (...) than just a mere instrumental encounter with science. A robust Muslim approach to neuroethics might require an emulsion of religion and neuroscience, thought and body, and body and soul. Yet one must anticipate that Muslim debates in neuroethics will be inflected with Muslim values, symbols and the discrete faith perspectives of this tradition with meanings that are specific to people who share this worldview and their concerns. (shrink)

The problems that organ transplantation poses to the Muslim mind may be summarized as follows: firstly, a muslim believes that whatever he owns or possesses has been given to him as an amānah (trust) from Alla¯h. Would it not be a breach of trust to give consent for the removal of parts of one's body, while still alive, for transplantation to benefit one's child, sibling or parent? Secondly, the Sharā'ah (Islamic Law) emphasizes the sacredness of the human body. Would it (...) not then be an act of aggression against the human body, tantamount to its mutilation, if organs were to be removed after death for the purpose of transplantation?In this paper I attempt to illustrate how the Muslim jurists have tried to resolve the dilemma of Muslims by providing them with certain guidlines based on the original sources of Islam, namely, the Qur'n and the Prophetic tradition. In order to assist the followers of other religious traditions to grasp the gravity of the problem posed by organ transplantation to the Muslim mind, I begin by discussing the opinions of Muslim jurists on the issue of utilization of human parts. Thereafter, I touch upon the resolutions taken by the various Islamic Juridical Academies on the issue in question. Finally, I shed light upon the inclusion of organ donation in a Muslim Will and the enforceable nature of such a will. (shrink)

This article argues in favor of Open conception of divinity and theology in Islam. In Section 1, I explain the main textual difference between traditional transcendent conception of divinity and the open conception. Then, I will demonstrate the essential elements of this theology according to the various interpretations of the texts. I will then introduce a different meaning of God’s power as freedom bestowment. Next, I will argue that open theology can be supported rationally through its capability to dissolve some (...) philosophical concerns of theism. It will be concluded that since in the modern era, human beings have changed their position in the world consciously, this change in the position of the man-world state definitely affects our epistemic position toward God, which is our theology. Nowadays, after challenging the sociopolitical paternalistic hierarchy of the world, we become more ready to understand the immanence, nearness, and love of God instead of seeing Him as the almighty King who governs the world from an eternal and too transcendent position. In my view, Open theology could be a fruitful avenue for Islamic theology to pursue as it seeks to answer the emerging questions concerning Man–God relationship in our modern world. (shrink)

Despite a plethora of empirical evidence on the potential role of senior management in the success of corporate social responsibility in Western-dominated organizational contexts, little attempt has been made to document the various managerial mindsets toward CSR in organizations in Muslim-dominated countries in the Middle East region. To address this existing lacuna of theoretical and empirical research in CSR management, this paper offers a qualitative case study of CSR in three manufacturing firms operating in Iran’s auto industry. Based on an (...) inductive analysis of the qualitative data, three types of managerial mindset toward CSR are identified: conformist, self-seeker, and satisfier. While it is evident that these different mindsets of Iranian managers seek to serve managerial ends and short-term self-interests, they fall short of core values of Islamic ethics and CSR. (shrink)

Appealing to some analytic tools developed by contemporary analytic philosophers, I discuss Avicenna’s views regarding the problem(s) of linguistic and mental reference to non-existents, also known as the problem(s) of ‘empty intentionality’. I argue that, according to Avicenna, being in an intentional state directed towards an existing thing involves three elements: (1) an indirect relation to that thing, (2) a direct relation to a mental representation of that thing, and (3) a direct relation to the essence of that thing. Empty (...) intentionality does not involve the first element. Moreover, depending on the nature of the non-existent we are thinking about, the third element may not be involved either. Thus, the necessary element of being in an intentional state towards something is to be related to a mental representation of that thing. The nature of this representation may vary depending on the nature of the non-existent towards which our thought is directed. (shrink)

Divided into five parts, the book provides general background information on Biruni's time, his world, and his life. It includes the full names of the 183 books written by Biruni. The titles of these books are given in Arabic, Persian, transliteration of the Arabic title, and English, and they are all annotated and if available the number of folios is given for each one. A list of available references in English on Biruni, including articles, bibliographies, books, internet sites, a dissertation, (...) and even a film. A list of Persian reference sources is also included. (shrink)

This article discusses the national identity of the Yemenite Jews as portrayed in Majdi Saleh’s novel The Journey of Buried Secrets. The novel, in addition to being a journey to the ancient past of Yemen, is a journey to the secret life of the Yemenite Jews as well. It is an exploration of their customs, traditions, worries, passions and identity. The writer has been able to dive deep into the depths of Yemeni society, both Muslim and Jewish, depicting the beauty (...) of Yemen architecture, ancient inscriptions and living styles of bygone days. Saleh’s novel presents a new perspective of the Yemenite Jew, one who identifies himself with Yemen and feels proud of this attachment to the land of his birth. The article argues that Yemenite Jews have been emotionally and cognitively attached to their motherland and perceived themselves as being Yemenites belonging to the country where they were born and grew up. It asserts that such a sense of belonging is the outcome of religious tolerance and coexistence of the larger Muslim community. (shrink)

Dual loyalty refers to the common emotional experience of being pulled in two different directions. It consists of a collective state of mind such that diasporas feel they owe allegiance to both host country and homeland. The study explored the theme of dual loyalties in an Arab American novel, Scattered Like Seeds , by Shaw J. Dallal. The paper used the qualitative research design involving literary criticism. The results showed that dual loyalties can be usual in terms of their occurrence (...) as a diagnostic phenomenon, but they are unusual and melodic in terms of their effects on the psychology and the social portion of the people affected. The study concludes that dual loyalty as exemplified by Thafer, reaches a point where one belongs to both and none; unable to entirely side with one, Thafer is not accepted by either he is viewed as an American by the Arabs and an Arab by the Americans. Dual loyalty is like a hyphen, a portion that enables one to impartially see the deformities of each culture. KEYWORDS: Literature, dual loyalties, Arab American novel, literary criticism, USA. (shrink)

The rapid advancement of artificial intelligence (AI) has led to renewed ambitions of developing artificial general intelligence. Alongside this has been a resurgence in the development of virtual and augmented reality (V/AR) technologies, which are viewed as “disruptive” technologies and the computing platforms of the future. V/AR effectively bring the digital world of machines, robots, and artificial agents to our senses while entailing the transposition of human activity and presence into the digital world of artificial agents and machine forms of (...) intelligence. The intersection of humans and machines in this shared space brings humans and machines into ontological continuity as informational entities in a totalizing informational environment, which subsumes both cyber and physical space in an artificially constructed virtual world. The reconstruction of mind (through AI) and world (through V/AR) thus has significant epistemological, ontological, and anthropological implications, which constitute the underlying features in the artificialization of mind and world. (shrink)

In "Intuitionistic validity in -normal Kripke structures," Buss asked whether every intuitionistic theory is, for some classical theory , that of all -normal Kripke structures for which he gave an r.e. axiomatization. In the language of arithmetic and denote PA plus Open Induction or Open LNP, and are their intuitionistic deductive closures. We show is recursively axiomatizable and , while . If proves PEM but not totality of a classically provably total Diophantine function of , then and so . A (...) result due to Wehmeier then implies . We prove is not -conservative over . If , then is not closed under MR or Friedman's translation, so range (). Both and are closed under the negative translation. (shrink)

In this paper, we aim to discuss the fake journals and their advertisement and publication techniques. These types of journals mostly start and continue their activities by using the name of some indexed journals and establishing fake websites. The fake journals and publishers, while asking the authors for a significant amount of money for publishing their papers, have no peer-review process, publish the papers without any revision on the fake sites, and put the scientific reputation and prestige of the researchers (...) in jeopardy. In the rest of the paper, we present some viable techniques in order for researchers and students to identify these journals. (shrink)

The raison d'etre of this dissertation is the Muslim dilemma when confronted with some of the biotechnological innovations which relate to the precautionary measures to prevent the birth of children, technological manipulation in order to overcome infertility and the termination of fetal life. All of these issues are directly related to human life and thus pose serious problems. The Muslim is one whose life is regulated by the teachings of the Qur'an and Sunnah of the Prophet. Hence, his action is (...) considered proper or right if it conforms to their broad teachings and improper or wrong if it contra-dicts the very spirit of their teachings. This study is thus focused on the teachings of the Qur'an and the relevant ahadith pertaining to the beginning of human life, the sanctity of married life, and the sanctions for the termination of human life. The objective is to analyze the relevant injunctions and present them in a systematic way to prepare ground for the assessment of such biotechnological issues so as to ascertain their legality under the Shari'ah. ;In order to comprehend the ethical system envisaged by the Qur'an and Sunnah vis-a-vis the biomedical issues it is essential that we acquaint ourselves with the fundamental concepts pertain- ing to health care, medical treatment and medical ethics. Thereafter, a detailed discussion follows on reproductive control, biotechnical parenting and abortion. Each of these issues are elaborately analyzed in the light of the spirit and principles envisaged by the relevant injunctions. ;Proper grasp of the implications of these issues within the Islamic framework is expected to provide the perplexed Muslims with the necessary guidelines in the event that circumstances demand that they opt for either the contraceptive devices or the modern tech-niques to overcome infertility or abortion. (shrink)

Verbal learning and memory summaries of older adults have usually been used to describe neuropsychiatric complaints. Bayesian hierarchical models are modern and appropriate approaches for predicting repeated measures data where information exchangeability is considered and a violation of the independence assumption in classical statistics. Such models are complex models for clustered data that account for distributions of hyper-parameters for fixed-term parameters in Bayesian computations. Repeated measures are inherently clustered and typically occur in clinical trials, education, cognitive psychology, and treatment follow-up. (...) The Hopkins Verbal Learning Test is a general verbal knowledge and memory assessment administered repeatedly as part of a neurophysiological experiment to examine an individual’s performance outcomes at different time points. Multiple trial-based scores of verbal learning and memory tests were considered as an outcome measurement. In this article, we attempted to evaluate the predicting effect of individual characteristics in considering within and between-group variations by fitting various Bayesian hierarchical models via the hybrid Hamiltonian Monte Carlo under the Bayesian Regression Models using ‘Stan’ package of R. Comparisons of the fitted models were done using leave-one-out information criteria, Widely applicable information criterion, and K-fold cross-validation methods. The full hierarchical model with varying intercepts and slopes had the best predictive performance for verbal learning tests [from the Advanced Cognitive Training for Independent and Vital Elderly study dataset] using the hybrid Hamiltonian-Markov Chain Monte Carlo approach. (shrink)

The remodeling of biological membranes is crucial for a vast number of cellular activities and is an inherently multiscale process in both time and space. Seminal work has provided important insights into nanometer‐scale membrane deformations, and highlighted the remarkable variation and complexity in the underlying molecular machineries and mechanisms. However, how membranes are remodeled at the micron‐scale, particularly in vivo, remains poorly understood. Here, we discuss how using regulated exocytosis of large (1.5–2.0 μm) membrane‐bound secretory granules in the salivary gland (...) of live mice as a model system, has provided evidence for the importance of the actomyosin cytoskeleton in micron‐scale membrane remodeling in physiological conditions. We highlight some of these advances, and present mechanistic hypotheses for how the various biochemical and biophysical properties of distinct actomyosin networks may drive this process. (shrink)

This article provides the findings of a quantitative and qualitative study of participants from the prematurely cancelled Ontario Basic Income Pilot in the Hamilton region. We compare our evidence with those of other large-scale experiments from the high-income countries between 1968 and 2019 to place OBIP’s findings in the context of evidence from randomized control experiments with similar policy conditions to Ontario’s. Our study identified a small decline in labour market participation, but improvements on a variety of quality-of-life measurements. We (...) hypothesize that OBIPs comparatively positive results on general well-being can be attributed to its: i) generous benefit rates relative to social assistance rates; ii) 50 percent take back rate; and iii) unconditionality; iv) broad well-being/welfare design. (shrink)

There has recently been a surge of development in augmented reality (AR) technologies that has led to an ecosystem of hardware and software for AR, including tools for artists and designers to accelerate the design of AR content and experiences without requiring complex programming. AR is viewed as a key “disruptive technology” and future display technologies (such as digital eyewear) will provide seamless continuity between reality and the digitally augmented. This article will argue that the technologization of human perception and (...) experience of reality, coupled with the development of artificial intelligence (AI)–based natural language assistants, may lead to a secular re‐enchantment of the world, in the sense outlined by Charles Taylor, where human existence is shaped through AR inhabited by advanced personal and social AI agents in the form of digital avatars and daemons, and that enchantment has been persistent throughout the formation of modernity and is being rekindled by the integration of AI in the plane of AR. (shrink)

This article explores the impact of an Increase in the average Number of Authors per Publication on known ethical issues of authorship. For this purpose, the ten most common ethical issues associated with scholarly authorship are used to set up a taxonomy of existing issues and raise awareness among the community to take precautionary measures and adopt best practices to minimize the negative impact of INAP. We confirm that intense international, interdisciplinary and complex collaborations are necessary, and INAP is an (...) expression of this trend. However, perverse incentives aimed to increase institutional and personal publication counts and egregious instances of guest or honorary authorship are problematic. We argue that whether INAP is due to increased complexity and scale of science, perverse incentives or undeserved authorship, it could negatively affect known ethical issues of authorship at some level. In the long run, INAP depreciates the value of authorship status and may disproportionately impact junior researchers and those who contribute to technical and routine tasks. We provide two suggestions that could reduce the long-term impact of INAP on the reward system of science. First, we suggest further refinement of the CRediT taxonomy including better integration into current systems of attribution and acknowledgement, and better harmony with major authorship guidelines such as those suggested by the ICMJE. Second, we propose adjustments to the academic recognition and promotion systems at an institutional level as well as the introduction of best practices. (shrink)

The study contributes to building an understanding of the impact of political forces on the information environment of listed firms in a developing economy. Specifically, it investigates the tensions between politico-institutional factors and accounting regulation on the prolonged and incomplete implementation of the International Financial Reporting Standards in Bangladesh from 1998 to 2010. Two phases of interviews were conducted in 2010–2011 and IFRS-related enforcement documents from 1998 to 2010 were evaluated. The study contributes that IFRSs are being diffused to developing (...) countries like Bangladesh, but they invariably interact with local institutions, with variable outcomes. Coercive, normative and mimetic isomorphisms are low in Bangladesh. Notably, political forces have been undermining mimetic isomorphism because of the high level of government intervention and the high level of political lobbying. Political institutional pressures stand in the way of mimetic isomorphism and constitute negative forces that add further tension to accounting regulation in Bangladesh. Regarding the low level of normative isomorphism, there is evidence of a ‘blame culture’, with state institutions and professional accountancy institutions in the country blaming each other for the poor progress in IFRS implementation. Although the study focuses on Bangladesh, its results have implications for international policy makers, as well as the governments and regulators of other developing economies facing similar challenges in implementing IFRS. (shrink)

At the foundation of systematic thinking lie decisive assumptions that cannot be articulated and treated in a theoretical manner. Nonetheless, they are settled practically and metaphorically to orient and provoke the systematic attempts of philosophy. This field of non-theoretical assumptions is the theme of this paper. In the following, I articulate one specific metaphorical and practical answer that defies theoretical and systematic treatment. While it is among the most fundamental and fatal answers that can ever be ventured in the entire (...) field of systematic thinking, they cannot occupy center-stage in theoretical thinking. The problematic concerns the pragmatic or absolute establishment of the edifice of philosophy. In the following, I try to portray a fundamental but irresolvable conflict in a back-and-forth movement between rival answers given to this problematic. This investigation concludes by emphasizing the irremediable failure to settle, once and for all, the conflict portrayed between the two opposed designations of philosophy in principle. (shrink)

Emergency care providers regularly deal with ethical dilemmas that must be addressed. In comparison with in-hospital nurses, emergency medical service personnel are faced with more problems such as distance to resources including personnel, medico-technical aids, and information; the unpredictable atmosphere at the scene; arriving at the crime scene and providing emergency care for accident victims and patients at home. As a result of stressfulness, unpredictability, and often the life threatening nature of tasks that ambulance professionals have to deal with every (...) day, ethical decision-making has become an inevitable challenge. The content analysis approach was used to conduct the present qualitative study in Iran. The participants consisted of 14 EMS personnel selected through purposive sampling, which continued until the data became saturated. Data were collected using semi-structured interviews and analyzed concurrently with their collection through the constant comparison method. The process of data analysis resulted in the emergence of 3 main categories “respecting client’s values”, “performing tasks within the professional manner”, “personal characteristic”, and the emergence of eight sub-categories signifying participants’ experiences with regard to EDM. According to the results, when EMS personnel are faced with ethical dilemmas, they consider the client’s values and professional dignity, and perform the assigned tasks within the framework of the regulation. The findings also suggest that pre-hospital care providers assess legal consequences before making any decision. Further studies should be conducted regarding the experiences of the subordinates and other related parties. (shrink)

We present an axiomatization for Basic Propositional Calculus BPC and give a completeness theorem for the class of transitive Kripke structures. We present several refinements, including a completeness theorem for irreflexive trees. The class of intermediate logics includes two maximal nodes, one being Classical Propositional Calculus CPC, the other being E1, a theory axiomatized by T → ⊥. The intersection CPC ∩ E1 is axiomatizable by the Principle of the Excluded Middle A V ∨ ⌝A. If B is a formula (...) such that → B is not derivable, then the lattice of formulas built from one propositional variable p using only the binary connectives, is isomorphically preserved if B is substituted for p. A formula → B is derivable exactly when B is provably equivalent to a formula of the form → A) →. (shrink)

Background:Emergency care providers are frequently faces with situations in which they have to make decisions quickly in stressful situations. They face barriers to ethical decision-making and recognizing and finding solutions to these barriers helps them to make ethical decision.Objectives:The purpose of this study was to identify barriers of ethical decision-making in Iranian Emergency Medical Service personnel.Methods:In this qualitative research, the participants (n = 15) were selected using the purposive sampling method, and the data were collected by deep and semi-structured interviews. (...) Finally, the data are analyzed using the content analysis approach.Ethical considerations:Permission to conduct the study was obtained from the Ethics Committee of the Shahid Beheshti University of Medical Sciences. The objectives of the study were explained to the participants and written consent was received from them. Also, participants were assured that necessary measures were taken to protect their anonymity and confidentiality.Findings:The results of the analysis are classified in five main categories. It encompasses the following areas: perception of situation, patient-related factors, input and output imbalance, uncoordinated health system, and paradoxes.Conclusion:Emergency Medical Service personnel make ethical decisions every day. It is important that prehospital personnel know how to manage those decisions properly so that clients’ moral rights are respected. Hence, by identifying the dimensions and obstacles of ethical decision-making in Emergency Medical Service personnel, it is possible to enhance the moral judgment and ethical accountability of the personnel and develop the strategies necessary for ethical decision-making in them. (shrink)

Recent business headlines, particularly those related to the collapsed energy-trading giant, Enron and its auditor, Arthur Andersen raise concerns about accountants' ethical reasoning. We propose, and provide evidence from 90 new auditors from Big-Five accounting firms, that a selection-socialization effect exists in the accounting profession that results in hiring accountants with disproportionately higher levels of the Sensing/thinking (ST) cognitive style. This finding is important and relevant because we also find that the ST cognitive style is associated with relatively low levels (...) of ethical reasoning, regardless of gender. This finding implies a need for emphasis on the ethical training of accountants. The results also suggest that accounting firms should consider recruiting accountants with cognitive styles associated with relatively higher levels of ethical reasoning. (shrink)

After a justificationist period, William P. Alston has tried to eliminate justification from the epistemology of belief. He introduced a list of epistemic desiderata all of which contribute to the positive status of beliefs and none of which has an exclusive and decisive role so that it could be isolated as the property of being justified. Careful examination reveals, however, that this list includes fewer desiderata than advertised. Truth-conducive desiderata are most important for Alston, and these are five; during his (...) discussion, however, Alston reduces these desiderata to only one, the reliability of process, which has an externalist character. Besides this desideratum, there is one other group of desiderata, all of which have an internalist character. What Alston has in fact done, then, through the presentation of his anti-justificationist list, is to separate externalist and internalist elements for the positive status of belief and to give an independent role to each. Since Alston regards the truth-conducive group as the most important, however, and since he has failed to show a real pluralism in this group, we may conclude that he continues to have a monistic approach to the evaluation of beliefs, which belies his alleged pluralism. (shrink)

The purpose of this study is to understand the drivers of social responsibility in purchasing (PSR). This study replicated and extended the range of empirical application of the model developed by Carter and Jennings {Journal of Business Logistics 25(1), 145-186, 2004). Consequently, the present study contributes to the nomological validity of concept of PSR or Purchasing Social Responsibility. The method used is derived from the previous study by Carter and Jennings (Journal of Business Logistics 25(1), 145-186, 2004), and the present (...) study extends the application of that method to an Asian environment. The data were obtained from 197 respondents in Thailand. This sample was largely composed of purchasing and supply chain managers. Respondents were asked to indicate how different dimensions of corporate social responsibility (CSR) affect PSR. The findings of the present study suggest that all the six hypothesized paths have been substantiated. Individual values and people-oriented organizational culture are the most powerful predictors of PSR. This article contributes towards filling the gap in understanding the determinants of PSR in managing supply chains, particularly in an Asian context. (shrink)

In this article, we discuss ethical issues related to using and disclosing artificial intelligence (AI) tools, such as ChatGPT and other systems based on large language models (LLMs), to write or edit scholarly manuscripts. Some journals, such as Science, have banned the use of LLMs because of the ethical problems they raise concerning responsible authorship. We argue that this is not a reasonable response to the moral conundrums created by the use of LLMs because bans are unenforceable and would encourage (...) undisclosed use of LLMs. Furthermore, LLMs can be useful in writing, reviewing and editing text, and promote equity in science. Others have argued that LLMs should be mentioned in the acknowledgments since they do not meet all the authorship criteria. We argue that naming LLMs as authors or mentioning them in the acknowledgments are both inappropriate forms of recognition because LLMs do not have free will and therefore cannot be held morally or legally responsible for what they do. Tools in general, and software in particular, are usually cited in-text, followed by being mentioned in the references. We provide suggestions to improve APA Style for referencing ChatGPT to specifically indicate the contributor who used LLMs (because interactions are stored on personal user accounts), the used version and model (because the same version could use different language models and generate dissimilar responses, e.g., ChatGPT May 12 Version GPT3.5 or GPT4), and the time of usage (because LLMs evolve fast and generate dissimilar responses over time). We recommend that researchers who use LLMs: (1) disclose their use in the introduction or methods section to transparently describe details such as used prompts and note which parts of the text are affected, (2) use in-text citations and references (to recognize their used applications and improve findability and indexing), and (3) record and submit their relevant interactions with LLMs as supplementary material or appendices. (shrink)

Recent literature on Islam and the digital covers a wide range of topics and themes; however, what is yet to be developed from an Islamic perspective is a broader philosophical framework that accounts for the nature, exigencies and affordances of contemporary digital technologies. In advance of such a framework, this article is an attempt to open the way to philosophical engagement with issues of digital ethics from an Islamic perspective. After a brief review of recent literature on Islam and the (...) digital and a significantly earlier work by Ziauddin Sardar, in which he proposed an information strategy for the Muslim world, this paper provides some background to Islamic ethics and the wide field of ethical theories in the Islamic tradition. This paper then proceeds by identifying and outlining examples of contemporary themes in Islam and the digital which conceal underlying philosophical and theological issues. Finally, this paper considers the significant scale and scope of the transformations involved in the ongoing transposition to the ‘onlife’ and highlights several areas where Islamic perspectives may be seen to converge or diverge with other strands of scholarship on digital ethics. (shrink)

Publication date: 16 April 2018 Source: Author: Parto Fazli, Ebrahim Abbasi The objective of the study is to test experimentally the Kuznets curve of energy intensity in selected developing countries with the focus of D-8 countries during 1990-2014. According to the results, and by using the static and dynamic estimators and the Panel- ARDL model, the Kuznets curve was accepted for energy intensity and the per capita income threshold was estimated $3931.25. The urbanization rate and the degree of industrialization (...) have a positive and significant effect on the GDP of consuming energy of D-8 countries in the long term. The most important policy recommendations were discussed for policy-makers and researchers. (shrink)