Given the nature and importance of Islamic banks in recent times, we can expect them to have significant intellectual capital anchored in their Sharia‐based knowledge and expertise. However, we know very little or nothing about how and why intellectual capital‐related information is provided in their corporate reports. We fill this gap in our existing knowledge of the field with a view to enhance relevant literature. As far as we know, this article is one of the earliest exploratory attempts to examine (...) intellectual capital reporting practices of an Islamic bank. We have undertaken a longitudinal (2001–2015) case study related to the intellectual capital reporting practices of an Islamic bank. Key results include significant rise of intellectual capital reporting over time, dominance of internal capital‐related items in intellectual capital reporting profile and the dynamics of changes in intellectual capital reporting practices over time. Through an institutional theory lens, we explain that this is due to the changes in the external institutional environment and various intra‐organisational factors such as strong ethical culture, unique knowledge base (Sharia), and corporate governance regime. (shrink)

Biometrics readers are deployed in many public sites and are used for user identification and verification. Nowadays, most biometrics readers can be connected to local area networks, and consequently, they are potential targets for network attacks. This article investigates the robustness of several fingerprint and iris readers against common denial of service attacks. This investigation has been conducted using a set of laboratory experiments and DoS attack generator tools. The experiments show clearly that the tested biometric readers are very vulnerable (...) to common DoS attacks, and their recognition performances deteriorate significantly once they are under DoS attacks. Finally, the article lists some security consideration that should be taken into consideration when designing secure biometrics readers. (shrink)

Current views of the parietal cortex have difficulty accommodating the human inferior parietal lobe (IPL) within a simple dorsal versus ventral stream dichotomy. In humans, lesions of the right IPL often lead to syndromes such as hemispatial neglect that are seemingly in accord with the proposal that this region has a crucial role in spatial processing. However, recent imaging and lesion studies have revealed that inferior parietal regions have non-spatial functions, such as in sustaining attention, detecting salient events embedded in (...) a sequence of events and controlling attention over time. Here, we review these findings and show that spatial processes and the visual guidance of action are only part of the repertoire of parietal functions. Although sub-regions in the human superior parietal lobe and intraparietal sulcus contribute to vision-for-action and spatial functions, more inferior parietal regions have distinctly non-spatial attributes that are neither conventionally 'dorsal' nor conventionally 'ventral' in nature. (shrink)

We show that the U.S. anti-discriminatory laws prohibiting discrimination in the workplace based on sexual orientation and gender identity identities) spur innovation, which ultimately leads to higher firm performance. We use the Human Rights Campaign’s Corporate Equality Index of 398 U.S. firms between 2011 and 2014, and find a significantly positive relationship between CEI and firm innovation. We also find that an interacting effect of CEI and firm innovation leads to higher firm performance. We use our understanding of Rawls’ Theory (...) of Justice and stakeholder theory to show that firms with workplace diversity policies are likely to be more innovative and perform better than those without such policies. Our results are robust to endogeneity, reverse causality and simultaneity issues. Our results will trigger debate in similar markets around the globe on the economic benefits of LGBT workplace diversity policies for firms. (shrink)

Normativity is assessed as we evaluate and compare the environmental reporting practices of a sample of French and Canadian companies through the lens of institutional legitimacy. More specifically, we examine how French and Canadian firms changed their reporting practices in reaction to the promulgation of laws and regulations in their respective countries, i.e., the NER and Grenelle II Acts in France, and National Instrument 51-102 and CSA Staff Notice NR 51-333, issued by the Canadian Securities Administrators. The firms’ voluntary disclosures (...) according to GRI guidelines are also investigated. Substantive legitimacy theory is used to explore the level of substantive disclosures provided by Canadian and French firms. The findings reveal that the French parliamentary regime is more successful than the Canadian stock exchange regulation in triggering environmental reporting, and that the GRI combined with local regimes prompts environmental disclosures. Notwithstanding the improvements in environmental reporting under all three regimes, a very low level of substantive disclosure is noted in both countries. (shrink)

The main purpose of this paper is to better understand how sustainability rating agencies, through discourse, promote an “ideology of numbers” that ultimately aims to establish a regime of normalization governing social and environmental performance. Drawing on Thompson’s (Ideology and modern culture: Critical social theory in the era of mass communication, 1990 ) modes of operation of ideology, we examine the extent to which, and how, the ideology of numbers is reflected on websites and public documents published by a range (...) of sustainability rating agencies. Our analysis indicates that the ideology of numbers promotes a relatively narrow vision of corporate social and environmental responsibility. That is, it establishes some areas of visibility while leaving in the shadow certain aspects of the ways in which companies fulfill, or fail to meet, their social and environmental responsibilities. The ideology of numbers also exerts power by identifying those companies that are deemed to be worthy of inclusion, or not, in a supposedly socially responsible corporate elite. (shrink)

Revisiting Fanon’s classic theory of violence and relying on some of his case studies, this article detects the propensity to see the world in abstract formats as the source of the most malignant forms of revolutionary violence. Based on this, the article explores how abstraction may still be a healthy way of thinking, especially in a globalized and postcolonial world. Two mechanisms for handling abstraction in humane ways are proposed, both of which exclude loyalties to principles or communities so long (...) as those could only be imagined in abstract forms. The two mechanisms of humanizing abstractions proposed here include the capacity to see local stories as manifestations or episodes of universal tales, and the ability to see one’s concrete cause in relationship to a multiplicity of world causes being acted upon in the same forum. (shrink)

We show that the conceptual distance between any two theories of first-order logic is the same as the generator distance between their Lindenbaum–Tarski algebras of concepts. As a consequence of this, we show that, for any two arbitrary mathematical structures, the generator distance between their meaning algebras (also known as cylindric set algebras) is the same as the conceptual distance between their first-order logic theories. As applications, we give a complete description for the distances between meaning algebras corresponding to structures (...) having at most three elements and show that this small network represents all the possible conceptual distances between complete theories. As a corollary of this, we will see that there are only two non-trivial structures definable on three-element sets up to conceptual equivalence (i.e., up to elementary plus definitional equivalence). (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)

With the advancement of internet and the emergence of network globalization, security has always been a major concern. During the trial operation, the management control platform discussed in this article included more than 600 network security vulnerabilities in the industry, with dozens of incidents, which were promptly dealt with and rectified, effectively improving the level of network security management and protection in the industry. As networks are very much vulnerable to denial of service attacks, much more emphasis has been given (...) to security. By improving their network security, network administrators have often tried their best. To attempt penetration testing, it is the best way of ensuring the system security. With the development of information technology, the security requirement of information system is increasing day by day. The use of penetration testing technology is conducive to the realization of accurate positioning, accurate detection, and active alarm of security vulnerabilities, and the optimization of monitoring and rectification of the combination of network security management control system. Taking penetration testing technology as one of the core elements of management and control, the risk index model is optimized to make network security management controllable and efficient, and effectively achieve management and control objectives. (shrink)

In order to correct the deficiencies of intrusion detection technology, the entire computer and network security system are needed to be more perfect. This work proposes an improved k-means algorithm and an improved Apriori algorithm applied in data mining technology to detect network intrusion and security maintenance. The classical KDDCUP99 dataset has been utilized in this work for performing the experimentation with the improved algorithms. The algorithm’s detection rate and false alarm rate are compared with the experimental data before the (...) improvement. The outcomes of proposed algorithms are analyzed in terms of various simulation parameters like average time, false alarm rate, absolute error as well as accuracy value. The results show that the improved algorithm advances the detection efficiency and accuracy using the designed detection model. The improved and tested detection model is then applied to a new intrusion detection system. After intrusion detection experiments, the experimental results show that the proposed system improves detection accuracy and reduces the false alarm rate. A significant improvement of 90.57% can be seen in detecting new attack type intrusion detection using the proposed algorithm. (shrink)

At a time when different groups in society are achieving notable gains in respect and rights, activists in mental health and proponents of mad positive approaches, such as Mad Pride, are coming up against considerable challenges. A particular issue is the commonly held view that madness is inherently disabling and cannot form the grounds for identity or culture. This paper responds to the challenge by developing two bulwarks against the tendency to assume too readily the view that madness is inherently (...) disabling: the first arises from the normative nature of disability judgements, and the second from the implications of political activism in terms of being a social subject. In the process of arguing for these two bulwarks, the paper explores the basic structure of the social model of disability in the context of debates on naturalism and normativism; the applicability of the social model to madness; and the difference between physical and mental disabilities in terms of the unintelligibility often attributed to the latter. (shrink)

The purpose of this paper is to investigate the nature of rhetoric and rhetorical strategies that are implicit in the standalone sustainability reporting of the top 24 companies of the Fortune 500 Global. We adopt Bormann’s :396–407, 1972) SCT framework to study the rhetorical situation and how corporate sustainability reporting messages can be communicated to the audience. The SCT concepts in the sustainability reporting’s communication are subject to different types of legitimacy strategies that are used by corporations as a validity (...) and legitimacy claim in the reports. A content analysis has been conducted and structural coding schemes have been developed based on the literature. The schemes are applied to the SCT model which recognizes the symbolic convergent processes of fantasy among communicators in a Society. The study reveals that most of the sample companies communicate fantasy type and rhetorical vision in their corporate sustainability reporting. However, the disclosure or messages are different across locations and other taxonomies of the SCT framework. This study contributes to the current CSR literature about how symbolic or fantasy understandings can be interpreted by the users. It also discusses the persuasion styles that are adopted by the companies for communication purposes. This study is the theoretical extension of the SCT. Researchers may be interested in further investigating other online communication paths, such as human rights reports and director’s reports. (shrink)

This volume examines whether the Arab Uprisings introduce a replica of the European Enlightenment or rather stimulate an Arab/Islamic Awakening with its own cultural specificity and political philosophy. By placing Immanuel Kant in Tahrir Square, Cairo, this book adopts a comparative analysis of two enlightenment projects: one Arab, still under construction, with possible progression toward modernity or regression toward neo-authoritarianism, and one European, shaped by the past two centuries.

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

We examine the link between a firm’s environmental and social disclosures and measures of its risk including total, systematic, and idiosyncratic risk. While we do not find any link between a firm’s E and S disclosures and its systematic risk, we find a negative and significant association between these disclosures and a firm’s total and idiosyncratic risk. These are novel findings and are consistent with the predictions of the stakeholder theory and the resource-based view of the firm suggesting that firms (...) which make extensive and objective E and S disclosures promote corporate transparency that can help them build a positive reputation and trust with their stakeholders. This in turn can help mitigate the firms' idiosyncratic/operational risk. These findings are important for all corporate stakeholders including managers, employees, and suppliers who have a significant economic interest in the survival and success of the firm. (shrink)

This work intends to apprehend and emphasize the contribution of image-processing techniques and computer vision in the treatment of clay-based material known in Meknes region. One of the various characteristics used to describe clay in a qualitative manner is porosity, as it is considered one of the properties that with “kill or cure” effectiveness. For this purpose, we use scanning electron microscopy images, as they are considered the most powerful tool for characterising the quality of the microscopic pore structure of (...) porous materials. We present various existing methods of segmentation, as we are interested only in pore regions. The results show good matching between physical estimation and Voronoi diagram-based porosity estimation. (shrink)

Academic performance is among the several components of academic success. Many factors, including socioeconomic status, student temperament and motivation, peer and parental support influence academic performance. Our study aims to investigate the determinants of academic performance with emphasis on the role of parental styles in adolescent students in Peshawar Pakistan. A total of 456 students from 4 public and 4 private schools were interviewed. Academic performance was assessed based on self-reported grades in the latest internal examinations. Parenting styles were assessed (...) through the administration of the Parental bonding instrument. Regression analysis was conducted to assess the influence of socio-demographic factors and parenting styles on academic performance. Factors associated with and differences between “care” and “overprotection” scores of fathers and mothers were analyzed. Higher socio-economic status, father’s education level and higher care scores were independently associated with better academic performance in adolescent students. Affectionless control was the most common parenting style for fathers and mothers. When adapted by the father, it was also the only parenting style independently improving academic performance. Overall, mean “care” scores were higher for mothers and mean “overprotection” scores were higher for fathers. Parenting workshops and school activities emphasizing the involvement of mothers and fathers in the parenting of adolescent students might have a positive influence on their academic performance. Affectionless control may be associated with improved academics but the emotional and psychosocial effects of this style of parenting need to be investigated before recommendations are made. (shrink)

Discusses philosopher Mulla Sadra's commentary on the opening chapter of the Qur'an.

Cet ouvrage a pour objectif principal de présenter une étude originale d'inspiration marxienne sur la théorie révolutionnaire d'Alain Badiou et de Toni Negri. Il comprend une généalogie de la pensée politique révolutionnaire, ainsi que la définition des principaux concepts théoriques utilisés par les deux auteurs. Il intègre également une recherche historico-politique sur le parcours de Negri et Badiou. Ceci permet d'établir le lien entre le travail théorique de ces auteurs et leur engagement politique.

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

In this article, we extend the streams of research on the capital structure of socially responsible firms by investigating the impact of corporate social responsibility on firm debt maturity. Using a large sample of US firms, we provide evidence that high CSR firms significantly reduce their debt maturity. In particular, our results suggest that diversity and community are the dimensions that matter the most in explaining debt maturity. In additional analyses that use a seemingly unrelated regression approach, our results show (...) that CSR decreases the extent to which investments are financed with long-term debt and increases the extent to which investments are financed with short-term debt and shareholders’ equity. Overall, these findings support the view that high CSR firms use debt maturity to manage CSR overinvestment problems and to signal their high quality and their access to the debt market. (shrink)

Islamic bioethics is in good health, this article argues. During the twentieth century, academic researchers had to deal with a number of difficulties including the scarcity of available Islamic sources. However, the twenty-first century witnessed significant breakthroughs in the field of Islamic bioethics. A growing number of normative works authored by Muslim religious scholars and studies conducted by academic researchers have been published. This nascent field also proved to be appealing for research-funding institutions in the Muslim world and also in (...) the West, such as the Qatar National Research Fund (QNRF) and the Netherlands Organization for Scientific Research (NWO). On the other hand, the article argues that contemporary Islamic bioethics is in need of addressing news issues and adopting new approaches for the sake of maintaining and improving this good health in the future. (shrink)

Lifeworlds of Islam shows that Islam has typically operated not in the form of standard dogmas, but more often as a compass for practical individual orientations or lifeworlds. Mohammed Bamyeh develops a sociology of Islam that maps out how Muslims have employed the faith to foster global networks, public philosophies, and engaged civic lives both historically and in the present.

Death is the opposite not of life, but of power. And as such, Mohammed Bamyeh argues in this original work, death has had a great and largely unexplored impact on the thinking of governance throughout history, right down to our day. In Of Death and Dominion Bamyeh pursues the idea that a deep concern with death is, in fact, the basis of the ideological foundations of all political systems. Concentrating on four types of political systems—polis, empire, theocracy, and modern (...) mass society systems—Bamyeh shows how each follows a specific strategy designed to pit power against the equalizing specter of death. Each of these strategies—consolation, expansion, preparation, and repression—produces a certain style of political behavior, as well as particular psychic traumas. In making his argument, Bamyeh revisits a wide range of empirical and theoretical discussions in existentialist philosophy, psychoanalysis, comparative historical sociology, literary studies, and anthropology. By demonstrating how schemes of power are by definition also schemes for defying death—despite their claims to the contrary—his book encourages us to think of a new style of politics, one oriented toward life. (shrink)

This work investigates knowledge systems intrinsic to African civilizations to ascertain ways in which those systems can help validate or invalidate the argument pertaining to the existence of an African epistemology. This approach calls for a paradigm shift in conceptualizing and researching African epistemology free from Eurocentric and Afrocentric biases.

Papers presented by three scholars from Asia, Africa and Europe, at a seminar held at the Hague Academy of International Law, Netherlands.

Elle s'efforce d'abord de reconstruire et de restituer, en la systématisant, la sociologie wébérienne du paradoxe des conséquences à partir des éléments dispersés dans l'œuvre du maître de la sociologie allemande.

Modern biomedical technologies managed to revolutionise the End-of-Life Care (EoLC) in many aspects. The dying process can now be "engineered" by managing the accompanying physical symptoms or by "prolonging/hastening" death itself. Such interventions questioned and problematised long-established understandings of key moral concepts, such as good life, quality of life, pain, suffering, good death, appropriate death, dying well, etc. This volume examines how multifaceted EoLC moral questions can be addressed from interdisciplinary perspectives within the Islamic tradition. Contributors Amir Abbas Alizamani, Beate (...) Anam, Hamed Arezaei, Asma Asadi, Pieter Coppens, Hans Daiber, Khalid Elzamzamy, Mohammed Ghaly, Hadil Lababidi, Shahaboddin Mahdavi, Aasim Padela, Rafaqat Rashid and Ayman Shabana. (shrink)

_Islamic Ethics and the Trusteeship Paradigm_ offers a highly relevant and needed introduction to the various interpretations and applications of the trusteeship ethical theory as developed by the Moroccan philosopher Taha Abderrahmane (b. 1944). يُقدم كتاب "الأخلاق الإسلامية ونسق الائتمانية" دراسات نقدية مقارنة للنظرية الأخلاقية الإسلامية المعاصرة كما طورها الفيلسوف المغربي طه عبد الرحمن (و. 1944م)، وتتميز هذه الدراسات بأنها تأتي من حقول وتخصصات متعددة.

. In the wake of the February 1997 announcement that Dolly the sheep had been cloned, Muslim religious scholars together with Muslim scientists held two conferences to discuss cloning from an Islamic perspective. They were organized by two influential Islamic international religioscientific institutions: the Islamic Organization of Medical Sciences and the International Islamic Fiqh Academy. Both institutions comprise a large number of prominent religious scholars and well‐known scientists who participated in the discussions at the conferences. This article gives a comprehensive (...) analysis of these conferences, the relation between science and religion as reflected in the discussions there, and the further influence of these discussions on Muslims living in the West. Modern discussions on Islamic bioethics show that formulating an Islamic perspective on these issues is not the exclusive prerogative of religious scholars. Formulating such perspectives has become a collective process in which scientists play an essential role. Such a collective approach strengthens the religious authority of Muslim scholars and makes it more influential rather than undermining it. (shrink)

We continue the analysis of foundations of positive model theory as introduced by Ben Yaacov and Poizat. The objects of this analysis are $h$-inductive theories and their models, especially the “positively” existentially closed ones. We analyze topological properties of spaces of types, introduce forms of quantifier elimination, and characterize minimal completions of arbitrary $h$-inductive theories. The main technical tools consist of various forms of amalgamations in special classes of structures.

Academic supervision is considered an important mechanism to improve the performance of an educational institution. This article aims to investigate the situation of academic supervision in Bangladeshi Government Colleges (GCs).The article, in particular, explores the impacts of academic supervision on Bangladeshi students and teachers in developing their competencies and confidence in postsecondary educational settings. The study was conducted employing thequalitative research method and collecting data from in-depth interviews, secondary published literature, such as books, journal articles etc. The study finds that (...) effective academic supervision considerably helps students achieve their learning progress as well as teachers attain their professionalization in the GCs of Bangladesh. Various challenges exist in higher education in Bangladesh, which include the lack of resources, limited use of educational tools and technology, policy problems, lack of sufficient training and scope of research for teachers, and so on. This article has made several recommendations for improving academic supervision to enhance quality education in the Bangladeshi GCs. Philosophy and Progress, Vol#71-72; No#1-2; Jan-Dec 2022 P 97-128. (shrink)

The data with the advancement of information technology are increasing on daily basis. The data mining technique has been applied to various fields. The complexity and execution time are the major factors viewed in existing data mining techniques. With the rapid development of database technology, many data storage increases, and data mining technology has become more and more important and expanded to various fields in recent years. Association rule mining is the most active research technique of data mining. Data mining (...) technology is used for potentially useful information extraction and knowledge from big data sets. The results demonstrate that the precision ratio of the presented technique is high comparable to other existing techniques with the same recall rate, i.e., the R-tree algorithm. The proposed technique by the mining effectively controls the noise data, and the precision rate is also kept very high, which indicates the highest accuracy of the technique. This article makes a systematic and detailed analysis of data mining technology by using the Apriori algorithm. (shrink)