Social network services such as Twitter are important venues that can be used as rich data sources to mine public opinions about various topics. In this study, we used Twitter to collect data on one of the most growing theories in education, namely Self-Regulated Learning and carry out further analysis to investigate What Twitter says about SRL? This work uses three main analysis methods, descriptive, topic modeling, and geocoding analysis. The searched and collected dataset consists of a large volume of (...) relevant SRL tweets equal to 54,070 tweets between 2011 and 2021. The descriptive analysis uncovers a growing discussion on SRL on Twitter from 2011 till 2018 and then markedly decreased till the collection day. For topic modeling, the text mining technique of Latent Dirichlet allocation was applied and revealed insights on computationally processed topics. Finally, the geocoding analysis uncovers a diverse community from all over the world, yet a higher density representation of users from the Global North was identified. Further implications are discussed in the paper. (shrink)

This study explores the sustainability reporting (SR) and assurance market in the Gulf Cooperation Council (GCC) region from the Big 4 auditors' perspectives and investigates the drivers and barriers of SR and assurance in the GCC region. We have interviewed ten representatives of auditing firms (i.e., members of Big 4) in the GCC region. The results of study reveal the immaturity of the SR and assurance market in the region but are hopeful for the future contingent upon certain factors. In (...) addition, the voluntary nature of SR, the cost of reporting and assurance, and religious concerns among others are primary barriers in front of the eagerness of firms to adopt SR and its assurance. Reputation building and accessing international markets among others are the main motivations for the adoption of SR and assurance. The interviewees have firmly expressed that there is no direct relationship between SR assurance and financial report audit. (shrink)

Between Heaven and Hell: Islam, Salvation and the Fate of Others. Edited by Mohammad Hassan Khalil. New York: Oxford University Press, 2013. Pp. xxii + 335. $99 ; $35.

BackgroundEthical care provided by nurses to earthquake victims is one of the main subjects in nursing profession.ObjectivesGiven the information gap in this field, the present study is an attempt to explore the nurses’ experience of ethical care provided to victims of an earthquake.Research design and methodA hermeneutic phenomenological study was performed. The participants were 16 nurses involved in providing care to the injured in Kermanshah earthquake, Iran. They were selected using purposeful sampling, and in-depth and semi-structured interviews were carried out. (...) The transcribed interviews were analyzed based on the hermeneutic approach using the analysis method proposed by Diekelmann et al.Ethical considerationsThe study was approved by the Research Council and Ethics Committee of Urmia University of Medical Sciences, Iran.FindingsData analyses revealed four themes and 10 sub-themes that illustrated nurses’ experience of ethical care during earthquake. The themes were (1) Respecting humanistic values (sacrifice, stepping beyond task description, and voluntary work), (2) Commitment to ethics (honesty, confidentiality, and trustworthiness), (3) Respecting dignity of victims (respecting cultural values, maintaining privacy, having humanistic perspective, and effective communication), and (4) Spiritual support (helping patients to do religious rituals Psychological support).ConclusionThe results showed the nurses’ experience with providing care to earthquake victims. The findings underlined ethics and ethical values in providing nursing care during disasters. It is suggested that special courses on the importance of nursing ethics in critical situations be incorporated into nursing curriculums and in-service educations. (shrink)

Following a long-term international collaboration between leaders in cosmology and the philosophy of science, this volume addresses foundational questions at the limit of science across these disciplines, questions raised by observational and theoretical progress in modern cosmology. Space missions have mapped the Universe up to its early instants, opening up questions on what came before the Big Bang, the nature of space and time, and the quantum origin of the Universe. As the foundational volume of an emerging academic discipline, experts (...) from relevant fields lay out the fundamental problems of contemporary cosmology and explore the routes toward finding possible solutions. Written for graduates and researchers in physics and philosophy, particular efforts are made to inform academics from other fields, as well as the educated public, who wish to understand our modern vision of the Universe, related philosophical questions, and the significant impacts on scientific methodology. (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)

Business Ethics: A European Review, EarlyView.

The cognitive developmental theory of ethics suggests that there is a positive relationship between ethical reasoning and ethical behavior. In this study, we trained a sample of accounting and finance students in performing competitive stock trading in our state-of-the-art trading room. The subjects then performed trading of stocks under two experimental conditions: insider information, and no-insider information where significant performance-based financial awards were at stake. We also administered the Defining Issues Test (DIT). Ethical behavior, as the dependent variable was measured (...) in a binary scale: whether the subjects used insider information for trading of stocks or not. Ethical reasoning as measured by the DIT P-score indicated statistically significant effect on ethical behavior. The results have important implications for recruitment and training of professionals engaged in the use of financial markets for securities trading. (shrink)

In the conditions in which dominant global powers is still trying to expand their cultural hegemony, neo-colonialism, over the countries which are trying to hold their independence, through the creation of native intellectuals who are mentally Gharbzadeh, Westoxificated. This study finds it crucial to take the issue a step further ahead to discuss how the ideas of Ale-e Ahamad’s famous theory of Gharbzadegi is still applicable in our time and reveals its representations in Said’s well-known concept of Orientalism. These imperial (...) powers through the controlling of the world’s educational system and thoughts and ultimately the mindsets of the native intellectuals of the downtrodden countries would have produced Intellectuals who are mentally filled with Westernized knowledge. These people who are mostly kind, good in nature, and placid seem to be dominated by a sense of instrumental rationality which makes them obediently adaptable to the dominant power. These people have narrated our history so far and we have had enough. (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)

Buildings energy consumption is growing gradually and put away around 40% of total energy use. Predicting heating and cooling loads of a building in the initial phase of the design to find out optimal solutions amongst different designs is very important, as ell as in the operating phase after the building has been finished for efficient energy. In this study, an artificial neural network model was designed and developed for predicting heating and cooling loads of a building based on a (...) dataset for building energy performance. The main factors for input variables are: relative compactness, roof area, overall height, surface area, glazing are a, wall area, glazing area distribution of a building, orientation, and the output variables: heating and cooling loads of the building. The dataset used for training are the data published in the literature for various 768 residential buildings. The model was trained and validated, most important factors affecting heating load and cooling load are identified, and the accuracy for the validation was 99.60%. (shrink)

This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...) (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed. (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)

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 paper addresses the impact of the unethical business conduct of a few individuals that shook the financial market in 1986. Specifically, in the study undertaken for this paper, the wealth status of the shareholders of securities firms was examined in relation to the public disclosure of the insider-trading scandals involving Dennis Levine, Ivan Boesky, and their confederates. It was hypothesized that the expected market-adjusted stock returns for the securities firms would be negative as a result of the scandals. The (...) findings of the study supported the hypothesis. (shrink)

Zygon®, Volume 57, Issue 2, Page 443-466, June 2022.

BackgroundStudies have shown that research participants fail to appreciate the difference between research and medical care, labeling such phenomenon as a "therapeutic misconception" (TM). Since research activity involving human participants is increasing in the Middle East, qualitative research investigating aspects of TM is warranted. Our objective was to assess for the existence of therapeutic misconception amongst Egyptians.MethodsStudy Tool: We developed a semi-structured interview guide to elicit the knowledge, attitudes, and perspectives of Egyptians regarding medical research.Setting: We recruited individuals from the (...) outpatient settings (public and private) at Ain Shams University in Cairo, Egypt.Analysis: Interviews were taped, transcribed, and translated. We analyzed the content of the transcribed text to identify the presence of a TM, defined in one of two ways: TM1 = inaccurate beliefs about how individualized care can be compromised by the procedures in the research and TM2 = inaccurate appraisal of benefit obtained from the research study.ResultsOur findings showed that a majority of participants (11/15) expressed inaccurate beliefs regarding the degree with which individualized care will be maintained in the research setting (TM1) and a smaller number of participants (5/15) manifested an unreasonable belief in the likelihood of benefits to be obtained from a research study (TM2). A total of 12 of the 15 participants were judged to have expressed a TM on either one of these bases.ConclusionThe presence of TM is not uncommon amongst Egyptian individuals. We recommend further qualitative studies investigating aspects of TM involving a larger sample size distinguished by different types of illnesses and socio-economic variables, as well as those who have and have not participated in clinical research. (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)

Ovaj rad odgovara na argument modalnog kolapsa protiv božanske jednostavnosti ili klasičnog teizma koji nude neoklasični ili kompleksni teisti. Argument modalnog kolapsa tvrdi da ako je Bog apsolutno jednostavan i apsolutno neophodan, tada je Božji čin stvaranja apsolutno neophodan, pa je stoga postojanje stvorenog svijeta također apsolutno neophodno. To znači da se Bog i njegova kreacija urušavaju u jednu modalnu kategoriju apsolutne nužnosti bez ikakvih kontingentnih bića. Moj odgovor je utemeljen na islamskoj neoplatonstičkoj filozofiji Ibn Sine i islamskoj tradiciji. Nudim (...) četiri argumenta koji dopuštaju muslimanskom neoplatoničaru da apsorbira modalni kolaps u modalitetu mogućih svjetova koji istovremeno može negira modalni kolaps unutar avicenovskog modaliteta: Prvo, prigovor modalnog kolapsa temelji se na okviru mogućih svjetova čiji je pojam nužnosti preširok; ovaj okvir ne uspijeva napraviti razliku između Boga kao ontološki nužnog po sebi, stvorenog bića kao nužno ovisnog o drugome i puke logičke nužnosti, kao što to čine Ibn Sina i islamski mislioci. Drugo, argumenti modalnog kolapsa samo pokazuju da je kreacija neophodna kroz drugost, ali ne uspijevaju dokazati da kreacija ima ontološku nužnost ili aseity––što se odnosi samo na Boga; prema tome, ne dolazi do posljedičnog modalnog kolapsa kada nečiji modalitet prepozna kreaciju kao "ovisno nužno biće" unatoč tome što je modalno nužno. Treće, islamski filozofi imaju nelibertarijanski pojam Božje volje i slobode koji je imun na prigovore modalnog kolapsa. Konačno, tvrdim da svi klasični i neoklasični teisti moraju prihvatiti modalno nužnu kreaciju jer libertarijanski modeli Božje volje za sobom povlače neuzrokovane i primitivno kontingentne učinke. (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 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)

A generic extension of the constructible universe by reals is defined, in which the union of ‐classes of x and y is a lightface set, but neither of these two ‐classes is separately ordinal‐definable.

Este artículo analiza los cambios que se produjeron en el estatus legal de las esclavas (yawari) con la introducción y expansión del islam entre los árabes. El autor analiza tanto las causas religiosas como las debidas a factores históricos y sociales: cambio en los criterios del reparto del botín de guerra, en el trato y uso de las prisioneras de guerra, introducción del concepto de umm al-walad, etc. Igualmente, se estudia la repercusión social que tuvieron estos cambios para las esclavas (...) y para las familias a las que pertenecían. (shrink)

Este artículo se ocupa de los reyes tribales en la Arabia pre-islámica. Estos reyes, eran en realidad jefes tribales que llevaban el título de malik y se tocaban con coronas. Algunos derivaban su poder del emperador sasánida, que eran quien les concedía las coronas. Su autoridad era principalmente local y limitada al territorio concreto de sus propias tribus; en algunos casos, a través de una confederación tribal, podía extenderse a otros territorios. Apoyados por guarniciones de la caballería persa, los reyes (...) podían ejercer su poder sobre el territorio y la población, lo que se traducía en un tributo anual pagado por los habitantes de las áreas bajo control. Asimismo, los reyes controlaban los mercados estacionales que se celebraran en su territorio y las rutas comerciales que lo atravesaban. A cambio, eran responsables de las vidas de sus contríbulos y de la seguridad de sus propiedades. (shrink)

Medical research must involve the participation of human subjects. Knowledge of patients' perspectives and concerns with their involvement in research would enhance recruitment efforts, improve the informed consent process, and enhance the overall trust between patients and investigators. Several studies have examined the views of patients from Western countries. There is limited empirical research involving the perspectives of individuals from developing countries. The purpose of this study is to examine the attitudes of Egyptian individuals toward medical research. Such information would (...) help clarify the type and extent of concerns regarding research participation of individuals from cultural, economic, and political backgrounds that differ from those in developed countries. (shrink)

INTRODUCTION: BUILDING DEMOCRATIC STATES ON NATIONAL DIVERSITY Mohammad-Saïd Darviche & William Genieys Juan J. Linz is one of the most famous scholars in ...

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)

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)

This chapter contains sections titled: Introduction Public accounting services AICPA's code of professional conduct Enforcement of the Code of Conduct Illustrative disciplinary actions Controversial ethical issues in the accounting profession Conclusion.

We show that if [Formula: see text] then any nontrivial [Formula: see text]-closed forcing notion of size [Formula: see text] is forcing equivalent to [Formula: see text] the Cohen forcing for adding a new Cohen subset of [Formula: see text] We also produce, relative to the existence of suitable large cardinals, a model of [Formula: see text] in which [Formula: see text] and all [Formula: see text]-closed forcing notion of size [Formula: see text] collapse [Formula: see text] and hence are (...) forcing equivalent to [Formula: see text] These results answer a question of Scott Williams from 1978. We also extend a result of Todorcevic and Foreman–Magidor–Shelah by showing that it is consistent that every partial order which adds a new subset of [Formula: see text] collapses [Formula: see text] or [Formula: see text]. (shrink)