Recent scandals such as those involving Enron and WorldCom (USA), Nortel and Crocus (Canada), and Parmalat and Royal Ahold (EU) exposed failures in corporate governance that shook the capital markets in developed countries and put the spotlight on weak corporate governance in developing, emerging and transitional economies. Companies from developing economies with weak financial transparency and governance will find it difficult to raise capital and attract foreign investors. We investigate the challenges and evaluate the progress of corporate governance in Egypt. (...) Using historical, empirical and interview data, we review the development of stock markets and accounting and financial reporting standards. We analyse the structure of capital markets, major players in the economy, the privatisation policy, board structure and the cultural and legal environment of corporate governance. We review initiatives and impediments for improving corporate governance, including the establishment of the Egyptian Institute of Directors. The implications of this study are important for Egypt, developing countries and global investors seeking international diversification. (shrink)

The purpose of this paper is to determine whether there is a relationship between a person's degree of religiousness and corporate social responsibility orientation. A total of 411 managers and 506 students from seven universities were surveyed. The statistical analysis showed that religiousness does influence students' orientation toward the economic, ethical, and philanthropic responsibilities of business. It does not, however, have a significant impact upon the managers' attitudes. When the "low religiousness" students and managers were compared, differences were found with (...) respect to the economic, ethical, and philanthropic components of corporate social responsibility. Similar results were obtained when the "high religiousness" students and managers were compared. The implications of these findings are discussed. (shrink)

Focusing on Abu Hamid al-Ghazali (d. 1111) - one of the foremost scholars and authorities in the Muslim world who is central to the Islamic intellectual tradition - this book embarks on a study of doubt (shakk) and certainty (yaqin) in his epistemology. The book looks at Ghazali's attitude to philosophical demonstration and Sufism as a means to certainty. In early scholarship surrounding Ghazali, he has often been blamed as the one who single-handedly offered the death-blow to philosophy in the (...) Muslim world. In much of contemporary scholarship, Ghazali is understood to prefer philosophy as the ultimate means to certainty, granting Sufism a secondary status. Hence, much of previous scholarship has either focused on Ghazali as a Sufi or as a philosopher; this book takes a parallel approach, and acknowledges each discipline in its right place. It analyses Ghazali's approach to acquiring certainty, his methodological scepticism, his foundationalism, his attitude to authoritative instruction (ta'lim), and the place of philosophical demonstration and Sufism in his epistemology. Offering a systematic and comprehensive approach to Ghazali's epistemology, this book is a valuable resource for scholars of Islamic philosophy and Sufism in particular, and for educated readers of Islamic studies in general. (shrink)

In the past few decades, much political-philosophical reflection has been dedicated to the realm of "the political." Many of the key figures in contemporary political theory—Jacques Rancière, Alain Badiou, Reinhart Koselleck, Giorgio Agamben, Ernesto Laclau, and Slavoj i ek, among others—have dedicated themselves to explaining power relations, but in many cases they take the concept of the political for granted, as if it were a given, an eternal essence. In An Archaeology of the Political, Elías José Palti argues that the (...) dimension of reality known as the political is not a natural, transhistorical entity. Instead, he claims that the horizon of the political arose in the context of a series of changes that affirmed the power of absolute monarchies in seventeenth-century Europe and was successively reconfigured from this period up to the present. Palti traces this series of redefinitions accompanying alterations in regimes of power, thus describing a genealogy of the concept of the political. Perhaps most important, An Archaeology of the Political brings to theoretical discussions a sound historical perspective, illuminating the complex influences of both theology and secularization on our understanding of the political in the contemporary world. (shrink)

Organisms change their shape and behavior during ontogenesis in response to incentives—what biologists call “phenotypic plasticity” or what is called here more specifically “behavioral plasticity.” Such plasticity is usually in the direction of enhancing welfare or fitness. In light of basic concepts in economics, such behavioral plasticity is nothing but rationality. Such rationality is not limited to organisms with neural systems. It also characterizes brainless organisms such as plants, fungi, and unicellular organisms. The gist of the article is the distinction (...) between rationality and intelligence. Whereas rationality is ubiquitous in all organisms, intelligence varies in degrees depending on division of labor that may involve the evolution of a neural system. This article aims to defend the universality of rationality—the Organismus oeconomicus hypothesis. It argues that neither the notion of bounded rationality of behavioral economics nor Herbert Simon’s “procedural rationality” can ultimately undermine the Organismus oeconomicus hypothesis. (shrink)

Die religios-weltanschauliche Neutralitat ist der "Schlusselbegriff" des deutschen Religionsverfassungsrechts. Trotz seiner zentralen Stellung bestehen erhebliche Unsicherheiten uber den genauen Bedeutungsgehalt dieses Verfassungsgrundsatzes. Um eine moglichst ganzheitliche Betrachtung zu ermoglichen, nahert sich Elias Bornemann dem Neutralitatsgebot von mehreren Seiten. Er erarbeitet die historischen Grundlagen des Rechtsbegriffs, beleuchtet Bezuge zur politischen Philosophie und schafft rechtsdogmatische Anknupfungspunkte. Hierauf aufbauend werden in Rechtsprechung und Wissenschaft verschiedene Konzepte religios-weltanschaulicher Neutralitat identifiziert und sowohl auf ihre Verfassungsmassigkeit als auch ihre Leistungsfahigkeit hin untersucht. Die Ordnungs- und (...) Analyseleistungen dieser Arbeit sind damit Struktur und Anleitung fur die kunftige Diskussion uber das verfassungsrechtliche Verhaltnis von Staat und Religion. (shrink)

The purpose of this paper is to determine whether there is a relationship between a person's degree of religiousness and corporate social responsibility orientation. A total of 411 managers and 506 students from seven universities were surveyed. The statistical analysis showed that religiousness does influence students' orientation toward the economic, ethical, and philanthropic responsibilities of business. It does not, however, have a significant impact upon the managers' attitudes. When the "low religiousness" students and managers were compared, differences were found with (...) respect to the economic, ethical, and philanthropic components of corporate social responsibility. Similar results were obtained when the "high religiousness" students and managers were compared. The implications of these findings are discussed. (shrink)

This article extends previous research by investigating the basis for attitudes toward codes of ethics. Specifically, its purposes are threefold. First, to examine business managers' attitudes toward codes of ethics. Second, to ascertain whether gender differences do exist with respect to these attitudes. Third, to provide a benchmark for future studies of attitudes toward codes of ethics. A survey of 286 managers revealed significant differences between the female and male managers with respect to six of the eight variables studied.

This article extends previous research by investigating the basis for attitudes toward codes of ethics. Specifically, its purposes are threefold. First, to examine business managers' attitudes toward codes of ethics. Second, to ascertain whether gender differences do exist with respect to these attitudes. Third, to provide a benchmark for future studies of attitudes toward codes of ethics. A survey of 286 managers revealed significant differences between the female and male managers with respect to six of the eight variables studied.

Abstract In this paper I propose a mereological account of ordinary macro-events of experience that is based on two central features of these entities, namely their spatio-temporal character, and their status as things that belong to event-kinds. I argue that, from the perspective of descriptive metaphysics, these features must be incorporated in the analysis of the part-whole relations of events, and I show the steps involved in achieving this task. Furthermore, I argue that the program initiated here is quite promising: (...) the analysis of event-part that I propose stands up quite well against the more serious objections, and the apparatus I provide for the mereological conditions of events can be easily modified to yield similar conditions for material objects. (shrink)

Diffusion MRI is widely used to investigate neuronal and structural development of brain. dMRI data is often contaminated with various types of artifacts. Hence, artifact type identification in dMRI volumes is an essential pre-processing step prior to carrying out any further analysis. Manual artifact identification amongst a large pool of dMRI data is a highly labor-intensive task. Previous attempts at automating this process are often limited to a binary classification of the dMRI volumes or focus on detecting a single type (...) of artifact. In this work, we propose a deep learning-based automated multiclass artifact classifier for dMRI volumes. Our proposed framework operates in 2 steps. In the first step, the model predicts labels associated with 3D mutually exclusive collectively exhaustive sub-volumes or “slabs” extracted from whole dMRI volumes. In the second step, through a voting process, the model outputs the artifact class present in the whole volume under investigation. We used two different datasets for training and evaluating our model. Specifically, we utilized 2,494 poor-quality dMRI volumes from the Adolescent Brain Cognitive Development and 4,226 from the Healthy Brain Network dataset. Our results demonstrate accurate multiclass volume-level main artifact type prediction with 96.61 and 97.52% average accuracies on the ABCD and HBN test sets, respectively. Finally, in order to demonstrate the effectiveness of the proposed framework in dMRI pre-processing pipelines, we conducted a proof-of-concept dMRI analysis exploring the relationship between whole-brain fractional anisotropy and participant age, to test whether the use of our model improves the brain-age association. (shrink)

The notion of hyle seems problematic for a phenomenological foundation of experience. For this very reason, its completed invalidity was generally postulated. At the same time, there are many reflections in Husserlian writings that help us understand it better. This paper attempts to show how hyletic experience, by existing in the lived body, triggers in parallel rhythmic, vibrating, and sonorous experiences as bodily experiences. Sounds are experienced by the body before any reflections or conscious experiences of them. In this way, (...) the aporetical instance of hyletic data founds a proposal of resolution in the fundamental corporeal experience of sound. (shrink)

The COVID-19 pandemic has been one of the most acute global crises in recent history, which profoundly impacted the world across many dimensions. During this period, racism manifested in ways specifically related to the pandemic, including xenophobic sentiments, racial attacks, discriminatory policies, and disparate outcomes across racial/ethnic groups. This paper examines some of the pressing questions about pandemic racism and inequity. We review what research has revealed about the nature and manifestations of racism, the entrenchment of structural racism, and trajectories (...) of racism during COVID-19. (shrink)

There is a sizeable group of self-described Christian companies which have declared their belief in the successful merging of biblical principles with business activities. As these companies have become more visible, an increasing number of anecdotal newspaper and magazine articles about these companies have appeared. Surprisingly, no rigorous research has been conducted prior to our recent study. This article provides national estimates of the size and predominant characteristics of self-identified Christian companies. In addition, the study investigated the types of relationships (...) these companies maintained with their employees, customers, communities, and suppliers. (shrink)

Veissière and colleagues suggest that thinking is entirely based on social norms. I point out that despite the fact that social norms are commonly used to alleviate cognitive processing, some individuals are willing and able to go about the costly process of questioning them and exploring other valuable ways of thinking.

The results of a survey of 272 practicing accountants and 374 accounting students enrolled in six universities are analyzed. Differences and similarities between the two groups with regard to their attitudes toward corporate social responsibility are examined. The results indicate that the students exhibit greater concern about the ethical and discretionary components of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two groups were observed with respect to the legal dimension of corporate social responsibility. (...) Some explanations as well as limited generalizations and implications are developed. (shrink)

This paper examines public accountants' perceptions of the relative importance of business ethics as a selection criterion for entry-level public accounting positions. Also, it seeks to determine whether gender differences do exist with respect to these perceptions. The data were collected through a survey of 335 professional accountants in four southeastern states. The results show that, among the eight selection factors that were studied, technical competence in accounting, communication skills, and interpersonal skills were the most influential, while professionalism and leadership (...) abilities were the least important. Ethics was ranked fourth by the females and sixth by the males. A multivariate analysis of variance revealed significant differences between the genders with respect to five of the eight factors. The females' scores were higher for ethics and interpersonal skills and lower for conceptual aptitude, strategic thinking, and leadership abilities. Implications for accounting educators and practitioners are discussed. (shrink)

. Recent years have witnessed the proliferation of “Christian” companies in the U.S. These firms declare their belief in, and active pursuit of, the successful merging of biblical principles with business activities. Economic success, hard work, and biblical values are seen as capable of existing together in harmony. While the number of such businesses appears to be growing, there has been a dearth of any scientific study of these companies. No empirical research has been conducted to determine whether these religious (...) values and behaviors have any significant impact on a company’s performance. The present study is designed to partially fill this gap. Specifically, it seeks to determine whether there are differences in long-term performance between self-proclaimed “Christian-based” businesses and their secular counterparts. Data were collected from 312 companies. A multivariate analysis of variance (MANOVA), followed by univariate ANOVAs, found significant differences between these two groups of firms on three of the four performance variables that were analyzed. Some explanations as well as limited generalizations and implications are developed. (shrink)

Confidentiality is a central bioethical principle governing the provider–patient relationship. Dating back to Hippocrates, new laws have interpreted it for the age of precision medicine and electronic medical records. This is where the discussion of privacy and technology often ends in the scientific health literature when Internet-related technologies have made privacy a much more complex challenge with broad psychological and clinical implications. Beyond the recognised moral duty to protect patients’ health information, clinicians should now advocate a basic right to privacy (...) as a means to safeguard psychological health. The article reviews empirical research into the functions of privacy, the implications for psychological development and the resigned sentiment taking hold regarding the ability to control personal data. The article concludes with a call for legislative, educational and research steps to readjust the equilibrium between the individual and ‘Big Data’. (shrink)

The book deeply analyses the bilateral relations between Switzerland and the European Union and their effect on the former's sovereignty in the context of Europeanisation. This touches on philosophical debates on the complexity of sovereignty. What sovereignty is at stake when talking about Swiss-EU relations? This issue not only faces the elusiveness of sovereignty as a concept, but also the proliferation of hypocrisy on its presence within states. The book encounters the deconstructionist hypothesis stating that there is nothing to worry (...) about but the belief there is something to worry about. Derrida's deconstruction of sovereignty allows indeed one to grasp the fictional essence of sovereignty based on the metaphysics of presence. The presence of self-positing sovereign inches per secondeity is fictional since absent in the present, but spectrally present in the belief of its presence to come. Sovereignty is a matter of credibility, or the credible promise of a normative statement to come. Hence, the book challenges the realist/neorealist argument stating that states are credibly sovereign until proven otherwise and explains that the debate on state sovereignty calls for the unveiling of this hypocritical epistemology cunningly disguised as an objective presence. Swiss-EU relations thus become the cornerstone to not only theorise but also test sovereignty and deconstruct the two ontological and epistemological sides of the same coin, or the modern hypocrisy of sovereignty. This deconstruction constitutes the very problématique of any attempt to understand whether and how a state can be sovereign and solve the problem as to how to neutralise the différance and identify the difference between credible and incredible claims of sovereignty. This problématique connects the theory and practice of sovereignty innovatively, providing positivist evidence on the arguable credibility of the Swiss claim of sovereignty and confirming the presence of a theological dimension within politics.<. (shrink)

This volume examines the historical end of the Platonic tradition in relation to creation theories of the natural world through the Neoplatonist philosopher Proclus' (412-485) elaboration of an investigation of Plato's theory of metaphysical archetypal Forms. Proclus proceeds to a systematic construction of this theory and grounds it in ontological monism. He presents the Forms as constructing, through their combinations, the presuppositions for the creation of the natural world, in such a way that it functions in an orderly and harmonious (...) way, showing the natural world is not produced by chance or means of automatizations, but on the basis of a teleological planning. This volume also reflects Proclus' dealing with the topics of objective reality and the nature of the "universals.". (shrink)

Hegel and the Representative Constitution presents the first comprehensive historical discussion of the institutional dimension of G.W.F. Hegel's political thought. Elias Buchetmann traces this much-neglected aspect in unprecedented contextual detail and makes the case for reading the Philosophy of Right from 1820 as a contribution to the lively and widespread public debate on the constitutional question in contemporary Central Europe. Drawing on a broad range of primary source material, this volume illuminates the wider political discourse in post-Napoleonic Germany, carefully (...) locates Hegel's institutional commitments within their immediate cultural and political context, and reveals him as something closer to a public intellectual. By exploring this indispensable thinker's demand for the constitutional protection of popular participation in government, it contributes beyond Hegel scholarship to shed new light on the history of democratic theory in early nineteenth-century Europe and encourages critical reflection on questions of representation today. (shrink)

Artificial intelligence (AI) national strategies provide countries with a framework for the development and implementation of AI technologies. Sixty countries worldwide published their AI national strategies. The majority of these countries with more than 70% are developed countries. The approach of AI national strategies differentiates between developed and developing countries in several aspects including scientific research, education, talent development, and ethics. This paper examined AI readiness assessment in a developing country (Palestine) to help develop and identify the main pillars of (...) the AI national strategy. AI readiness assessment was applied across education, entrepreneurship, government, and research and development sectors in Palestine (case of a developing country). In addition, it examined the legal framework and whether it is coping with trending technologies. The results revealed that Palestinians have low awareness of AI. Moreover, AI is barely used across several sectors and the legal framework is not coping with trending technologies. The results helped develop and identify the following five main pillars that Palestine’s AI national strategy should focus on: AI for Government, AI for Development, AI for Capacity Building in the private, public and technical and governmental sectors, AI and Legal Framework, and international Activities. (shrink)

Value Co-Creation plays a major role in engaging knowledgeable individuals in a community via innovation, problem solving, and new service/product development. This study investigates the personal factors that influence individuals’ engagement in value co-creation in Higher Education Institutions through the use of online platforms. Some higher education institutions have successfully established or used appropriate online platforms, such as online forums, web applications, and mobile applications to engage their community in ideation or crowdsourcing as a part of the value co-creation process. (...) On the other hand, some HEIs have failed to engage their community in value co-creation activities, and even if they managed to engage some individuals in value co-creation once, they failed to sustain these individuals’ engagement in value co-creation using online platforms. Using the Stimulus Organism Response framework, this study examines the relationship between relevant personal factors and other motivational factors that provide perceived benefits with value co-creation engagement. Data was collected from 308 respondents at five Malaysian research universities. The software analysis tool Smart PLS is used for data analysis and validation. The results demonstrate that personal factors and perceived benefits as a motivational factor has a significant effect on individual engagement in value co-creation. However, the significance of these findings varies from one individual to another. The implications of these findings are discussed. (shrink)

Prior research on sustainable supply chain management (SSCM) has almost exclusively focused on environmental aspects (GSCM—green supply chain management) and the study of its external drivers and consequences. Framing our study within the “strategy‐conduct‐performance” paradigm, we consider the focal firm's role in the implementation of sustainable supply chain initiatives, social as well as environmental. We use data on the S&P 500 Index retrieved from Bloomberg, including variables for two relevant focal firm strategies: (a) reducing the environmental footprint of the supply (...) chain and (b) reducing social risks in the supply chain (SRSS). Hierarchical logit modeling is carried out to examine the sequential impact of governance board characteristics and the focal firm's adoption of related internal policies and practices on the likelihood of implementing these initiatives along the supply chain. Controlling for industry, firm size, and resources, we find that board structure and diversity influence the implementation of sustainable supply chain initiatives by increasing organizational commitment to environmentally friendly and socially responsible policies and practices. Consequently, empirical evidence exists for the importance of strategic factors, namely a proactive corporate stance on sustainability associated with governance board characteristics, as antecedents of sustainable (environmental and social) supply chain initiatives. (shrink)

The concept of truth arguably plays a central role in many areas of philosophical theorizing. Yet, what seems to be one of the most fundamental principles governing that concept, i.e. the equivalence between P and , is inconsistent in full classical logic, as shown by the semantic paradoxes. I propose a new solution to those paradoxes, based on a principled revision of classical logic. Technically, the key idea consists in the rejection of the unrestricted validity of the structural principle of (...) contraction. I first motivate philosophically this idea with the metaphysical picture of the states-of-affairs expressed by paradoxical sentences as being distinctively . I then proceed to demonstrate that the theory of truth resulting from this metaphysical picture is, in many philosophically interesting respects, surprisingly stronger than most other theories of truth endorsing the equivalence between P and (for example, the theory vindicates the validity of the traditional laws of excluded middle and of non-contradiction, and also vindicates the traditional constraint of truth preservation on logical consequence). I conclude by proving a cutelimination theorem that shows the consistency of the theory. (shrink)