The relationship between morality and law is one of the issues that has provoked considerable controversies. Among others, an important discussion is whether obeying “conventional morality” in public and/or private spheres should be legally enforced by legislators. In this paper, we will look at the controversies over the issue of the “legal enforcement of morality” in the well-known debate between Herbert Hart and Patrick Devlin. In light of Richard Hare's moral philosophy, we will begin by distinguishing three realms of morality. (...) We will then clarify Deviln's view on “conventional morality”, employing the terminology derived from Hare's moral philosophy. After elaborating the implications, consequences, and roots of “conventional morality” in Devlin's view, we will turn to the relation between law and “conventional morality”. Finally, we will criticize Devlin's approach and highlight our objections to his account. By showing the flaws of Devlin's conception of “conventional morality,” we will challenge her legal view of morals. (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.

Anxiety disorders are among the most prevalent mental disorders. Present treatments such as cognitive behavior therapy and pharmacological treatments show only moderate success, which emphasizes the importance for the development of new treatment protocols. Non-invasive brain stimulation methods such as repetitive transcranial magnetic stimulation and transcranial direct current stimulation have been probed as therapeutic option for anxiety disorders in recent years. Mechanistic information about their mode of action, and most efficient protocols is however limited. Here the fear extinction model can (...) serve as a model of exposure therapies for studying therapeutic mechanisms, and development of appropriate intervention protocols. We systematically reviewed 30 research articles that investigated the impact of rTMS and tDCS on fear memory and extinction in animal models and humans, in clinical and healthy populations. The results of these studies suggest that tDCS and rTMS can be efficient methods to modulate fear memory and extinction. Furthermore, excitability-enhancing stimulation applied over the vmPFC showed the strongest potential to enhance fear extinction. We further discuss factors that determine the efficacy of rTMS and tDCS in the context of the fear extinction model and provide future directions to optimize parameters and protocols of stimulation for research and treatment. (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)

Islam and politics in Iran; and on philosophy of political science.

Pessimism may be one of the most evident features of Arabic contemporary poetry; specifically, when the poet belongs to the Romantic school since s/he has been living in an imaginary world far from reality. The fact is that the effects of pessimism in Arabic poetry have been observed since old times to the present, and Romantic poets have been impressed by changes in their personal and social conditions and then began complaining about the grief and pain of the time. Experiencing (...) a painful life, Naji took a pessimistic view toward life. This paper attempts to focus on Ebrahim Naji’s pessimism to see whether he is the same as older poets, or whether his pessimistic attitude is derived from Romantic values which have a deep relationship with the romantic trend impressed by the west and its literature. (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)

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)

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)

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)

This paper focuses on the influence of cultural familiarity on getting the most out of an e-negotiation for merger or acquisition based on subjective and objective negotiation behaviors. We examined if cultural awareness could increase the rate of negotiation self-efficacy, shorten the length of negotiation and optimize deal closure results. To do so, firstly we investigate the concept of e-negotiation and its development in the last two decades. Then a series of systematic reviews is performed on the parameters influencing the (...) success in offline and online merger or acquisition negotiations. We also considered the main traits of Western and Middle Eastern Arab cultures on negotiations. The results show that many of the requirements of successful collaboration, or negotiations, with Arab managers can currently happen only through face-to-face meetings. (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)

Decision-makers in governments, enterprises, businesses and agencies or individuals, typically, make decisions according to various regulations, guidelines and policies based on existing records stored in various databases, in particular, relational databases. To assist decision-makers, an expert system, encompasses interactive computer-based systems or subsystems to support the decision-making process. Typically, most expert systems are built on top of transaction systems, databases, and data models and restricted in decision-making to the analysis, processing and presenting data and information, and they do not provide (...) support for the normative layer. This paper will provide a solution to one specific problem that arises from this situation, namely the lack of tool/mechanism to demonstrate how an expert system is well-suited for supporting decision-making activities drawn from existing records and relevant legal requirements aligned existing records stored in various databases.We present a Rule-based reporting systems architecture, which is intended to integrate databases, in particular, relational databases, with a logic-based reasoner and rule engine to assist in decision-making or create reports according to legal norms. We argue that the resulting RuleRS provides an efficient and flexible solution to the problem at hand using defeasible inference. To this end, we have also conducted empirical evaluations of RuleRS performance. (shrink)

Background: Physical restraint is among the commonly used methods for ensuring patient safety in intensive care units. However, nurses usually experience ethical dilemmas over using physical restraint because they need to weigh patient autonomy against patient safety. Aim: The aim of this study was to explore factors behind ethical dilemmas for critical care nurses over using physical restraint for patients. Design: This is a qualitative study using conventional content analysis approach, as suggested by Graneheim and Lundman, to analyze the data. (...) Methods: Seventeen critical care nurses were purposefully recruited from the four intensive care units in Tehran, Iran. Data were collected through in-depth semi-structured interviews and were concurrently analyzed through conventional content analysis as suggested by Graneheim and Lundman. Ethical consideration: This study was approved by the Ethics Committee of Iran University of Medical Sciences, Tehran, Iran with the code: IR.IUMS.REC.1397.795. Before interviews, participants were provided with explanations about the aim of the study, the confidentiality of the data, their freedom to participate, and the right to withdraw the study, and their free access to the study findings. Finally, their consents were obtained, and interviews were started. Results: Factors behind ethical dilemmas for critical care nurses over using physical restraint were categorized into three main categories, namely the outcomes of using physical restraint, the outcomes of not using physical restraint, and emotional distress for nurses. The outcomes of using physical restraint were categorized into the three subcategories of ensuring patient safety, physical damage to patients, and mental damage to the patient. The outcomes of not using physical restraint fell into two subcategories, namely the risks associated with not using physical restraint and legal problems for nurses. Finally, the two subcategories of the emotional distress for nurses main category were nurses’ negative feelings about restraint use and uncertainty over the decision on physical restraint use. Conclusion: Decision-making for restraint use is often associated with ethical dilemmas, because nurses need to weight the outcomes of its use against the outcomes of not using it and also consider patient safety and autonomy. Health authorities are recommended to develop clear evidence-based guidelines for restraint use and develop and implement educational and counseling programs for nurses on the principles of ethical nursing practice, patient rights, physical restraint guidelines and protocols, and management of emotional, ethical, and legal problems associated with physical restraint use. (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)

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)

This paper introduces the novel concept of Neutro-BCK-algebra. In Neutro-BCK-algebra, the outcome of any given two elements under an underlying operation (neutro-sophication procedure) has three cases, such as: appurtenance, non-appurtenance, or indeterminate.

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)

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.

The psychological cost on emotional well-being due to the collateral damage brought about by COVID-19 in accessing oncological services for breast cancer diagnosis and treatment has been documented by recent studies in the United Kingdom. The current study set out to examine the effect of delays to scheduled oncology services on emotional and cognitive vulnerability in women with a breast cancer diagnosis in Iran, one of the very first countries to be heavily impacted by COVID-19. One hundred thirty-nine women with (...) a diagnosis of primary breast cancer answered a series of online questionnaires to assess the current state of rumination, worry, and cognitive vulnerability as well as the emotional impact of COVID-19 on their mental health. Results indicated that delays in accessing oncology services significantly increased COVID related emotional vulnerability. Regression analyses revealed that after controlling for the effects of sociodemographic and clinical variables, women’s COVID related emotional vulnerability explained higher levels of ruminative response and chronic worry as well as poorer cognitive function. This study is the first in Iran to demonstrate that the effects of COVID-19 on emotional health amongst women affected by breast cancer can exaggerate anxiety and depressive related symptoms increasing risks for clinical levels of these disorders. Our findings call for an urgent need to address these risks using targeted interventions exercising resilience. (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)

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)

Some authors have proposed that Avicenna considers mathematical objects, i.e., geometric shapes and numbers, to be mental existents completely separated from matter. In this paper, I will show that this description, though not completely wrong, is misleading. Avicenna endorses, I will argue, some sort of literalism, potentialism, and finitism.

In this note I discuss some issues around the law of Identity of Indiscernibles and, above all, its difference with the so-called law of indiscernibilty of identicals. In this way I distinguish between the notions identity, sameness and equality, through a phenomenological discussion and using the key idea of intentionality. In order to formulate the Leibnizian law of Identity of Indiscernibles, and examine its validity, we need higher order logic. I will give semantic rules for a second-order logic with identity (...) in the framework of the dialogical logic, introduced by P. Lorenzen. Then I will demonstrate the validity of the law of Identity of Indiscernibles by means of the introduced logic. (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:The concept of patient advocacy is still poorly understood and not clearly conceptualized. Therefore, there is a gap between the ideal of patient advocacy and the reality of practice. In order to increase nursing actions as a patient advocate, a comprehensive and clear definition of this concept is necessary.Research objective:This study aimed to offer a comprehensive and clear definition of patient advocacy.Research design:A total of 46 articles and 2 books published between 1850 and 2016 and related to the concept of (...) patient advocacy were selected from six databases and considered for concept analysis based on Rodgers’ evolutionary approach.Ethical considerations:This study was approved by the Research Ethics Committee of Tarbiat Modares University.Findings:The attributes of patient advocacy are safeguarding (track medical errors, and protecting patients from incompetency or misconduct of co-workers and other members of healthcare team), apprising (providing information about the patient’s diagnosis, treatment, and prognosis, suggesting alternatives of healthcare, and providing information about discharge program), valuing (maintaining self-control, enabling patients to make decisions freely, maintaining individualization and humanity, maintaining patient privacy, and acting in the patients’ values, culture, beliefs, and preferences), mediating (liaison between patients, families, and healthcare professionals, being patients’ voice, and communicate patient preferences and cultural values to members of the healthcare team), and championing social justice in the provision of healthcare (confronting inappropriate policies or rules in the healthcare system, identifying and correcting inequalities in delivery of health services, and facilitating access to community health services and health resources).Discussion and conclusion:The analysis of this concept can help to develop educational or managerial theories, design instruments for evaluating the performance of nurses in patient advocacy, develop strategies for enhancing patient advocacy, and improve the safety and quality of nursing care in the community and healthcare system. (shrink)

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)

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

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)

Assuming the existence of a proper class of supercompact cardinals, we force a generic extension in which, for every regular cardinal [Formula: see text], there are [Formula: see text]-Aronszajn trees, and all such trees are special.

Pain medication is one of the responses to the mercy argument that utilitarian ethicists use for justifying active euthanasia on the grounds of prevention of cruelty and appeal to beneficence. The researcher reinforces the significance of pain medication in meeting this challenge and considers it the most preferred response among various other responses. It is because of its realism and effectiveness. In exploring the mechanism and considerations related to pain medication, the researcher briefly touches the Catholic ethical position on the (...) issue, a position that cannot be ignored in the development of contemporary bioethics. The researcher particularly deliberates on the contemporary Islamic discourse on the issue; by furthering the debate in line with the Islamic legal maxims and general guidance from the primary sources of Islamic law and ethics. The resolution on the issue is sought by synthesizing the views and legal maxims (al-Qawaid al-Fiqhiyyah) on the issue, which in conclusion provide justification for pain medication by considerably regarding pain as necessity and pressing need. However, such resolution allows pain medication to the limit and proportion that removes the pain and prohibits overdosing the patient with medication that may directly cause the death. (shrink)

ABSTRACT W.L. Craig has argued that the universe has a beginning because (1) the infinitude of the past entails the existence of actual infinite multitudes of past intervals of time, and (2) the existence of actual infinite multitudes is impossible. Puryear has rejected (1) and argued that what the infinitude of the past entails is only the existence of an actual infinite magnitude of past time. But this does not preclude the infinitude of the past, Puryear claims, because there can (...) be no justification for the claim that actual infinite magnitudes are impossible. I argue, against Puryear, that there can be such a justification. I claim, nevertheless, that, for reasons entirely different from Puryear’s, the finitude of the past cannot be established based either on the impossibility of actual infinite multitudes or on the impossibility of actual infinite magnitudes. My arguments in this paper draw on insights from al-Kindī and Avicenna. (shrink)

This study attempts an exposition of different perceptions of obligation to medical treatment that have emerged from the Islamic theological understanding and how they contribute to diversity of options and flexibility in clinical practice. Particularly, an attempt is made to formulate an Islamic perspective on ordinary and extraordinary means of medical treatment. This distinction is of practical significance in clinical practice, and its right understanding is also important to public funded healthcare authorities, guardians of the patients, health and life insurance (...) institutions, and employers who provide health care coverage to their employees. Not only these parties, but also lawyers and justice administration functionaries such as public prosecutors and judges are in need of understanding this distinction to deal with relevant litigations. The distinction could be made regarding terminally ill patients and non-terminally ill patients separately. The essential factors that matter in making the distinction between ordinary and extraordinary means of treatment are: (1) patient capacity (2) expert advice, and (3) nature of medication. Regarding terminally ill patients, medical treatment can become extraordinary because of (1) patient capacity and (2) nature of medication. In both these case the deciding condition applies: the expert advice taken from a group of physicians. In regards to non- terminally ill patients, extraordinary medical treatment includes three cases: (1) treatment that is known to be useless and futile, (2) treatment that endangers the life or cause more harm than what it removes, and (3) useful treatment, but the patient is unable to bear the cost. (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)

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)

The article at hand presents the results of a literature review on the ethical issues related to scientific authorship. These issues are understood as questions and/or concerns about obligations, values or virtues in relation to reporting, authorship and publication of research results. For this purpose, the Web of Science core collection was searched for English resources published between 1945 and 2018, and a total of 324 items were analyzed. Based on the review of the documents, ten ethical themes have been (...) identified, some of which entail several ethical issues. Ranked on the basis of their frequency of occurrence these themes are: 1) attribution, 2) violations of the norms of authorship, 3) bias, 4) responsibility and accountability, 5) authorship order, 6) citations and referencing, 7) definition of authorship, 8) publication strategy, 9) originality, and 10) sanctions. In mapping these themes, the current article explores major ethical issue and provides a critical discussion about the application of codes of conduct, various understandings of culture, and contributing factors to unethical behavior. (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)

This study provides evidence regarding the level of ethical cognition of business students at the entry to college as compared to a national norm. It also provides comparative evidence on the effects of group versus individual ethical cognition upon completion of a business ethics course. The Principled Score (P-score) from the Defining Issues Test (DIT) was used to measure the ethical cognition of a total sample of 301 business students (273 entering students plus 28 students in a business ethics course). (...) The results indicate that (1) business students are not significantly different from the national norms at entry to college and (2) group reasoning helps male students improve their P-scores significantly in the business ethics course at a loss of P-score (albeit not statistically significant) for female students. (shrink)