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)

Social responsibility is intertwined with nursing; however, perceptions of Iranian nurses about social responsibility has not been explored yet. This study, as part of a larger qualitative grounded theory approach study, aims to explore Iranian nurses’ perception of social responsibility. The study participants included 10 nurses with different job levels. The study data were generated through semi-structured interviews. The participants were selected through purposeful sampling approach, which was then followed by theoretical sampling until reaching the point of data saturation. All (...) the interviews were recorded, transcribed, and analyzed through constant comparative analysis. Positive human characteristics, professional competencies, professional values, solution-focused nursing care, and deployment of professional performance are five categories obtained from the study. The participants believed socially responsible nurses to have positive personality characteristics as well as the necessary skills to do their duties accurately. Such nurses also respect the values, observe the professional principles, and take major steps toward promotion and deployment of the nursing profession in the society. (shrink)

It is well known that the notion of transcendental logic has a prominent role in both Kant’s and Husserl’s theories of knowledge. The main aim of the present paper is to study the links between formal and transcendental logic in Husserl on the one hand, and the links between general logic and transcendental logic in Kant on the other. There is a debate about the proper relation between transcendental logic and general logic in Kant’s philosophy. By means of our definition (...) of transcendental logic, mainly drawn from Husserl’s analyses, we will try to offer an appropriate interpretation of Kant’s view. (shrink)

Background Moral distress is a complex and challenging issue in the nursing profession that can negatively affect the nurses’ job satisfaction and retention and the quality of patient care. This study focused on describing the resources and constraints, consequences, and interventions of moral distress in nurses. Methods In a literature review, an extensive electronic search was conducted in databases including PubMed, ISI, Scopus as well as Google Scholar search engine using the keywords including “moral distress” and “nurses” to identify resources, (...) constraints, consequences, and interventions about moral distress in nurses, from the earliest records up to 26 December 2020. The required data were extracted from 61 relevant studies by two independent reviewers. Results Resources and constraints in the occurrence of moral distress among nurses can be divided into three general categories including internal factors, clinical factors, and external factors. The consequences of moral distress on nurses and the medical system reduced moral sensitivity, development of psychological and physical health problems, and the intention to leave the profession. The potential effective interventions were the implementation of integrated communication programs, strengthening physician–nurse collaboration, nursing involvement in clinical decision-making and end-of-life issues, social support, using a resiliency bundle, interdisciplinary discussion, and promoting nurses’ ethical and communication skills. Conclusion There are a wide range of resources and constraints impacting moral distress in nurses that could lead to negative consequences. Further studies are necessary to identify, evaluate, and implement a range of potential effective interventions for the management of moral distress in nurses. (shrink)

During the fifth to the seventh centuries after Hegira, the Shiites did not have significant political power in the Islamic World and had a minority population. Yet despite these limitations, the Shiites left behind numerous works a large part of which is destroyed by religious prejudices or negligence leaving the Islamic Civilization bereft of these scientific treasures. By introducing the historiographical works of the Imami Shiites, this study attempts to clarify their station in historiography and to demonstrate that Shia has (...) had valuable works in different historiographical fields in proportion with sociopolitical circumstances and thereby address the richness of Islamic culture and civilization and show that deprivations have had no influence on Shia’s creation of scientific works. Furthermore, Shiites’ attention to historiography in different fields including Rejaal (Note 1) and Taraajom (Note 2), Dala’el (Note 3), history and lives of the Innocent Ones (Ma’sumin) and historical-theological books and using Hadiths have been very important in compiling these works. (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)

I will briefly argue that theological fatalism is not a genuine ‘theological’ problem, for it can be reduced to another alleged incompatibility that arises independently of the existence or non-existence of God. I will conclude that the way of arguing against the existence of God or His omniscience by appealing to theological fatalism is blocked for libertarian atheists.

According to a doctrine widely held by most medieval philosophers and theologians, whether in the Muslim or Christian world, there are no metaphysical distinctions in God whatsoever. As a result of the compendious theorizing that has been done on this issue, the doctrine, usually called the doctrine of divine simplicity, has been bestowed a prominent status in both Islamic and Christian philosophical theology. In Islamic philosophy some well-known philosophers, such as Ibn Sina (980–1037) and Mulla Sadra (1571–1640), developed this doctrine (...) through a metaphysical approach. In this paper, considering the historical order, I shall first concentrate on Ibn Sina’s view. Then I shall turn to the theory of divine simplicity of Thomas Aquinas (1225?–1274), as the most developed and comprehensive version of the medieval theories in Christian world. Finally, I will return to Islamic philosophy and explore the more complicated and mature account of the doctrine as it was introduced by Mulla Sadra according to his own philosophical principles. (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)

Over the past several years, there has been a significant increase in the number of scientific articles with two or more authors claiming “Equal Co-First Authorship”. This study provides a critical background to ECFA designations, discusses likely causes of its increased use, and explores arguments for and against the practice. Subsequently, it presents the results of a qualitative study that sought the opinion of 19 authors listed among equal first authors of recent publications in leading scientific journals about ECFA designations. (...) Results show that circumstances leading to ECFA designations vary significantly from each other. While the development of policies for these situations would not be easy, participants suggested that the lack of clear and consistent policies regarding the attribution and evaluation of ECFA contributes to tensions amongst ECFA authors and obscures their preferred attributions of credit. (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)

This article is concerned with ‘how’ newsworthiness is constructed linguistically/discursively in a sample of Iranian crime and misbehaviour reports. This is new as both linguistic analysis of ‘crime reports’ and the context of ‘Iranian journalism’ are among under-researched areas. One-month worth editions of two Iranian/farsi language newspapers were collected, and the data were analysed both quantitatively and qualitatively with reference to the analytical framework of Bednarek and Caple. While the quantitative analysis showed the construction of Eliteness as the most frequent (...) news value in both newspapers, there were differences in the construction of news values between the newspapers. Qualitative analysis of the data also showed the construction of news values in line with the sociocultural values prevalent in the society as well as the possible role of state and political authorities. (shrink)

This intriguing work offers a new perspective on Islamic Peripatetic philosophy, critiquing modern receptions of such thought and highlighting the contribution it can make to contemporary Western philosophy. Mohammad Azadpur focuses on the thought of Alfarabi and Avicenna, who, like ancient Greek philosophers and some of their successors, viewed philosophy as a series of spiritual exercises. However, Muslim Peripatetics differed from their Greek counterparts in assigning importance to prophecy. The Islamic philosophical account of the cultivation of the soul to (...) the point of prophecy unfolds new vistas of intellectual and imaginative experience and accords the philosopher an exceptional dignity and freedom. With reference to both Islamic and Western philosophers, Azadpur discusses how Islamic Peripatetic thought can provide an antidote to some of modernity’s philosophical problems. A discussion of the development of later Islamic Peripatetic thought is also included. (shrink)

BackgroundNurses provide the majority of health-care services and face numerous health challenges during an epidemic. During the COVID-19 epidemic, nurses are subjected to physical, mental, and social disorders that impair their quality of life and hardiness. Therefore, it is important to be aware of the situation of nurses. The current study aimed to compare the compassion satisfaction, compassion fatigue and hardiness among nurses before and during the COVID-19 outbreak.Materials and MethodsThis cross-sectional study included 508 clinical nurses from one public hospital (...) in southern Iran. The subjects were recruited using census sampling methods in 2019–2020. Sampling was performed before and during the COVID-19 with a 1-year interval. Although, the study setting was the same before and during the COVID-19, questionnaires were completed by different nurses before and during the COVID-19. Demographic questionnaire, professional quality of life questionnaire and Occupational Hardiness Questionnaire were used to collect data.ResultsThe scores of compassion satisfaction, compassion fatigue and hardiness did not differ significantly during the COVID-19 compared with before the COVID-19. Before COVID-19, hardiness and work experience predicted 11% of the variance of compassion satisfaction, whereas during COVID-19, hardiness and gender predicted 26% of the variance of compassion satisfaction. Before COVID-19, hardiness and work experience predicted 3% of the variance of compassion fatigue, whereas during COVID-19, hardiness, type of employment and gender predicted 6% of the variance of compassion fatigue.ConclusionThe current study found that compassion satisfaction, compassion fatigue and hardiness did not change during the COVID-19 outbreak compared with before the COVID-19 outbreak. However, during the COVID-19, the hardiness was a significant predictor of compassion satisfaction and compassion fatigue. The study results showed that it was possible to increase the compassion satisfaction and reduce the compassion fatigue by strengthening the hardiness of nurses. However, these results need to be considered in future studies, especially in crises such as COVID-19 disease. (shrink)

We examined the links between moral identity—the centrality of moral principles to identity—and political purpose during emerging adulthood. We analyzed data from two waves of a longitudinal study of civic purpose. T1 surveys were collected before high school graduation and T2 survey were collected two years later. We categorized people (N = 1,578 at T1 and N = 480 at T2) into political purpose groups based on the person-centered perspective and then performed multinomial logistic regression analysis to test whether moral (...) identity was associated with categories of political purpose. The findings from our study indicate that moral identity at T1 is linked with the maintenance and formation of T2 political purpose. (shrink)

Internet of Things-based environments pose various challenges due to their anytime/anywhere computing, and the efficient cryptographic based key management is one of the major challenges in Internet of Things. The key management life cycle consists of initialization, key generation, key registration, key backup, key update, key recovery, and key revocation. Our contribution in this paper is to summarize the state-of-the-art key management schemes and techniques in different scenarios, such as mobile ad hoc networks, wireless sensor networks, and the Internet of (...) Things environments. Further different issues related specifically to the Internet of Things environment are discussed and the causes and effects pertaining to the security breach for Internet of Things are identified. Furthermore, in this research work, we develop a novel permutation of threshold and identity-based key management schemes for the Internet of Things environment and have proposed future directions to counteract the attacks on confidentiality, integrity, authentication, and availability of security services in the Internet of Things environment and identified the two key management schemes, that is, identity and threshold schemes for Internet of Things, to resolve Internet of Things key management issues and maximum possible security services effective implementation. We evaluate our scheme with the help of mathematical and statistical techniques. (shrink)

In an illuminating article, Dimitri Gutas has tried to show that Avicenna's theory of knowledge should be understood within a full-blown empiricist framework very similar to that of John Locke.1 Gutas' argument is based on an analysis of Avicennian 'principles of syllogism'2. The principles of syllogism are those judgments and propositions that form the irreducible and axiomatic foundations of syllogisms and definitions.3 Avicenna categorizes these principles based on how we accept and acknowledge the truth of them. This categorization appears, with (...) some slight modifications, in many places in Avicenna's oeuvre, for example in the Kitāb al-Burhān of al-Šifā',4 and the logic parts of... (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)

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)

Following Avicenna, many Muslim philosophers and logicians have identified ‘intellectual universal’ (kullī ʿaqlī) with the very mental concept dependent on mind. Apart from the controversies about Platonic Forms, they argue that they cannot be the very universals in logic. Accordingly, Mullā Ṣadrā’s commentators have interpreted his view on intellectual universal in the Avicennian framework. In this interpretation, Mullā Ṣadrā has embraced Avicenna’s explanation about mind-dependent universal concepts; however, he has modified some details of the issue as per his theory of (...) the primacy of existence and Plato’s theory of Forms. Having explained Sabzawārī and Ṭabāṭabāʼī’s interpretation of Mullā Ṣadrā’s view in his article, the author goes to propose a different interpretation according to which intellectual universals are identical with Platonic Forms, rather than the mind-dependent universal concepts. This Platonic interpretation is supported by three sets of evidences from Mullā Ṣadrā’s own texts. It also shows how Mullā Ṣadrā has answered Avicenna’s objection about the use of Platonic universal in logic. (shrink)

The study is based on the author’s first-hand experiences with Muslim residents of Old Delhi. It examines how Muslim responses to their circumstances enable the.

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)

Journals and publishers are increasingly using artificial intelligence (AI) to screen submissions for potential misconduct, including plagiarism and data or image manipulation. While using AI can enhance the integrity of published manuscripts, it can also increase the risk of false/unsubstantiated allegations. Ambiguities related to journals’ and publishers’ responsibilities concerning fairness and transparency also raise ethical concerns. In this Topic Piece, we offer the following guidance: (1) All cases of suspected misconduct identified by AI tools should be carefully reviewed by humans (...) to verify accuracy and ensure accountability; (2) Journals/publishers that use AI tools to detect misconduct should use only well-tested and reliable tools, remain vigilant concerning forms of misconduct that cannot be detected by these tools, and stay abreast of advancements in technology; (3) Journals/publishers should inform authors about irregularities identified by AI tools and give them a chance to respond before forwarding allegations to their institutions in accordance with Committee on Publication Ethics guidelines; (4) Journals/publishers that use AI tools to detect misconduct should screen all relevant submissions and not just random/purposefully selected submissions; and (5) Journals should inform authors about their definition of misconduct, their use of AI tools to detect misconduct, and their policies and procedures for responding to suspected cases of misconduct. (shrink)

Millions of children who were born during the first decade after the Islamic revolution in Iran are now reaching the age of marriage and childbearing. Short spacing between marriage and the birth of the first child has the potential to cause an excessive and costly increase in the growth of population in Iran. Research into the motivations for the birth of first child among newly married couples can create a knowledge base that will enable health centres to help these couples (...) make better decisions about the timing of their first pregnancy. Using a consecutive sampling technique and administering Miller’s Childbearing Questionnaire, data were gathered regarding the childbearing motivations and desires of 300 couples who had been referred to the Shiraz Health Center for premarital counselling. The Childbearing Questionnaire, with some minor modifications, was found to be a valid and reliable instrument for measuring the childbearing motivations of newly married couples of Shiraz County, Fars Province, Iran. The utility of these findings for counselling in health centres is discussed. Based on the results, a longitudinal study is being designed that will allow the development of models for predicting the time of first pregnancy after marriage. (shrink)

Avicenna believes that God must be understood in the first place as the Necessary Existent. In his various works, he provides different versions of an ingenious argument for the existence of the Necessary Existent—the so-called Proof of the Sincere —and argues that all the properties that are usually attributed to God can be extracted merely from God's having necessary existence. Considering the centrality of tawḥîd to Islam, the first thing Avicenna tries to extract from God's necessary existence is God's oneness. (...) The aim of the present Element is to provide a detailed discussion of Avicenna's arguments for the existence and unity of God. Through this project, the author hopes to clarify how, for Avicenna, the Islamic concept of monotheism is intertwined with the concept of essential existence. (shrink)

Background:Experiencing moral distress is traumatic for nurses. Ignoring moral distress can lead to job dissatisfaction, improper handling in the care of patients, or even leaving the job. Thus, it is crucial to use valid and reliable instruments to measure moral distress.Objective:The purpose of this study was to determine the reliability and the validity of the Persian version of the Moral Distress Scale–Revised among a sample of Iranian nurses.Research design:In this methodological study, 310 nurses were recruited from all hospitals affiliated with (...) the Qazvin University of Medical Sciences from February 2014 to April 2015. Data were collected using a demographic questionnaire and the Moral Distress Scale–Revised. The construct validity of the Moral Distress Scale–Revised was evaluated using principal component analysis and confirmatory factor analysis. Internal consistency reliability was assessed with Cronbach’s alpha.Ethical considerations:This study was approved by the Regional Committee of Medical Research Ethics. The ethical principles of voluntary participation, anonymity, and confidentiality were considered.Findings:The construct validity of the scale showed four factors with eigenvalues greater than one. The model had a good fit ( χ2(162) = 307.561, χ2/ df = 1.899, goodness-of-fit index =.904, comparative fit index =.927, incremental fit index =.929, and root mean square error of approximation (90% confidence interval) =.049 (.040–.057)) with all factor loadings greater than.5 and statistically significant. Cronbach’s alpha coefficients were.853,.686,.685, and.711for the four factors. Moreover, the model structure was invariant across different income groups.Discussion and conclusion:The Persian version of the Moral Distress Scale–Revised demonstrated suitable validity and reliability among nurses. The factor analysis also revealed that the Moral Distress Scale–Revised has a multidimensional structure. Regarding the proper psychometric characteristics, the validated scale can be used to further research about moral distress in this population. (shrink)

Retractions solicited by authors following the discovery of an unintentional error—what we henceforth call a “self-retraction”—are a new phenomenon of growing importance, about which very little is known. Here we present results of a small qualitative study aimed at gaining preliminary insights about circumstances, motivations and beliefs that accompanied the experience of a self-retraction. We identified retraction notes that unambiguously reported an honest error and that had been published between the years 2010 and 2015. We limited our sample to retractions (...) with at least one co-author based in the Netherlands, Belgium, United Kingdom, Germany or a Scandinavian country, and we invited these authors to a semi-structured interview. Fourteen authors accepted our invitation. Contrary to our initial assumptions, most of our interviewees had not originally intended to retract their paper. They had contacted the journal to request a correction and the decision to retract had been made by journal editors. All interviewees reported that having to retract their own publication made them concerned for their scientific reputation and career, often causing considerable stress and anxiety. Interviewees also encountered difficulties in communicating with the journal and recalled other procedural issues that had unnecessarily slowed down the process of self-retraction. Intriguingly, however, all interviewees reported how, contrary to their own expectations, the self-retraction had brought no damage to their reputation and in some cases had actually improved it. We also examined the ethical motivations that interviewees ascribed, retrospectively, to their actions and found that such motivations included a combination of moral and prudential considerations. These preliminary results suggest that scientists would welcome innovations to facilitate the process of self-retraction. (shrink)

During each school semester, students face an onslaught of material to be learned. Students work hard to achieve initial mastery of the material, but when they move on, the newly learned facts, concepts, and skills degrade in memory. Although both students and educators appreciate that review can help stabilize learning, time constraints result in a trade-off between acquiring new knowledge and preserving old knowledge. To use time efficiently, when should review take place? Experimental studies have shown benefits to long-term retention (...) with spaced study, but little practical advice is available to students and educators about the optimal spacing of study. The dearth of advice is due to the challenge of conducting experimental studies of learning in educational settings, especially where material is introduced in blocks over the time frame of a semester. In this study, we turn to two established models of memory—ACT-R and MCM—to conduct simulation studies exploring the impact of study schedule on long-term retention. Based on the premise of a fixed time each week to review, converging evidence from the two models suggests that an optimal review schedule obtains significant benefits over haphazard (suboptimal) review schedules. Furthermore, we identify two scheduling heuristics that obtain near optimal review performance: (a) review the material from μ-weeks back, and (b) review material whose predicted memory strength is closest to a particular threshold. The former has implications for classroom instruction and the latter for the design of digital tutors. (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)

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)

Abstract.Scientific achievements, especially in contemporary biology, have led and continue to lead to uncertainties for some believers with regard to their understanding of the role of God as the creator. This essay, avoiding philosophical jargon, expounds the stance of Islamic philosophy on this matter and argues that such anxiety and doubt are unfounded. Drawing upon the thousand‐year‐old distinction between two types of cause, real and preparatory, as formulated by Muslim philosophers, the argument demonstrates that seeing biological advances as rivaling God's (...) creation, as traditionally understood in the Abrahamic religions, is a premature judgment based on a faulty conflation. This comes to light most clearly through Mulla Sadra's analysis of causality, the far‐reaching implications of which are briefly mentioned. (shrink)

Let ℒ and ? be propositional languages over Basic Propositional Calculus, and ℳ = ℒ∩?. Weprove two different but interrelated interpolation theorems. First, suppose that Π is a sequent theory over ℒ, and Σ∪ {C⇒C′} is a set of sequents over ?, such that Π,Σ⊢C⇒C′. Then there is a sequent theory Φ over ℳ such that Π⊢Φ and Φ, Σ⊢C⇒C′. Second, let A be a formula over ℒ, and C 1, C 2 be formulas over ?, such that A∧C 1⊢C (...) 2. Then there exists a formula B over ℳ such that A⊢B and B∧C 1⊢C 2. (shrink)

This paper deals with the nature and direction of constitutional thinking and practice in Pakistan. It is argued that the country reflects a general malaise of post-colonial societies characterized by tension between the locus of power in the politico-administrative machinery and the source of legitimacy in the constitution. In the post-independence period, the State increasingly absorbed pressures from the newly enfranchised public, which sought to reshape politics in pursuit of nationalist goals. The institutional-constitutional framework of the post-colonial state was ill-equipped (...) to accommodate much less to sponsor and pursue these goals in earnest. This led to a general accusation of institutional decay, leading to a crisis of democracy. The inherent institutional imbalance between bureaucracy and politicians in Pakistan made a mockery of such constitutional provisions as parliamentary sovereignty, procedural and substantive aspects of the legislative process at the federal and provincial levels and the principle of the government’s accountability to its public representatives. (shrink)

Focusing on some contemporary Islamic reformers’ solutions, in particular, Abolkarim Soroush, Mohsen Kadivar, and Fazlur Rahman, to concrete issues in Muslim societies, this article examines two different methodological strategies of alternative readings of the Sunna: an archeological one and a genealogical one. In the archeological perspective, the holy text has been considered as a repository of answers to all sorts of questions. Through a pathological analysis, this view suggests solutions to correct distortions and looks for new windows seeking an original (...) interpretation of the Qur’an. The genealogical view, on the other hand, puts aside this pathology and instead insists on the idea of the contingency of any interpretation. Regardless of accuracy and validity, according to the genealogical view, all interpretations have addressed temporal and contextual questions. What is important in this perspective is not returning to an original source for finding the exact message of Allah, or correcting previous interpretations, but recurrently referring to an open-ended text in order to explore the futures of the Qur’an. (shrink)