In this paper, I offer an expansionist view of the Frickerian central case of testimonial injustice, citing examples from the South Asian context. To defend this expansionist position, I provide an argument in three parts. First, I argue that credibility deficit and credibility excess are entangled with each other in such a way that often, one produces the other. Secondly, I contend that we should not say that systematic testimonial injustice is a consequence of credibility deficit only because of the (...) entanglement between them. I also contend that for being the central case of testimonial injustice, identity prejudice should not be necessarily negative; it can be positive as well. Propounding a twofold condition of the status of a knower, the last part claims that testimonial injustice occurs when one of the two conditions remains unmet. (shrink)

This paper aims to offer a new perspective on understanding human perfection through Ibn Sīnā’s philosophical framework which is seen as being able to correct the mistakes of western philosophers. It is known that Sigmund Freud and Thomas Hobbes understood human existence physically. As a result, the soul which is seen as the substance of human existence is seen as materialistic which can be measured materially to achieve perfection in reality. The implication is that human perfection is also seen as (...) partially. Partial perfection does not explain the value, dignity and happiness of humans universally, so the views of Sigmund Freud and Thomas Hobbes do not lead humans to holistic perfection, as human nature wants absolutes. In order to overcome the paradigm of Sigmund Freud and Thomas Hobbes, this paper explores human perfection according to Ibn Sīnā’s philosophy of the soul through one of his magnumopuses, entitled Mabda wa al-Ma’ad. By using a descriptive-philosophical method, the conclusion is that Ibn Sīnā examines the existence of the soul through a transcendental approach. According to Ibn Sīnā, the existence of the soul cannot be perceived through the senses. Conversely, the existence of the soul can be known through human awareness of correct knowledge, called ma’rifatal-Ḥaq to systematize various human behavior, called ma’rifat al-khair. Human understanding of ma’rifat al-Ḥaq and ma’rifat al-khair will guide him towards holistic perfection, both paradigmatically and behaviorally. (shrink)

In much the same way that it is possible to construct a model of hyperbolic geometry in the Euclidean plane, it is possible to model quantum logic within the classical propositional calculus.

This study investigates the moderating effect of students’ programs on entrepreneurship education aimed at pre-start-up and its effect on the students’ behavior. This study also attempts the level of entrepreneurship education and pre-start-up behavior among students. A survey was carried out among 441 final year students, including 214 students from business programs, and 227 students from non-business programs. Data were analyzed using IBM SPSS 22 and SmartPLS 3.3.0, to perform descriptive and multi-group analysis, including assessment of measurement invariance of the (...) composite model. The results reveal that all direct relationships were supported. It was also found that student programs do have a moderating effect on the relationship between entrepreneurship education and pre-start-up behavior. Furthermore, the results discovered that risk control is a crucial component of entrepreneurship education and should be highlighted in the curriculum. This study contributes to the literature by considering student programs as a moderator, a comparatively new factor in the pre-start-up behavior among university students at the tertiary level. Therefore, entrepreneurship education must be properly designed, and the co-curriculum must be properly organized, so that entrepreneurship will be the preferred career choice in the future. (shrink)

This article demonstrates the ‘patterning’ of the ways discourse markers such as okay, right and yeah are used in academic lectures by native speaker lecturers. It presents an analysis of a) what the lecturers thought they would say and b) what they actually say in comparison to what the lecturers actually do say. In other words, it focuses on the differences between expectations of what would be said and speech, that is, what is actually said.The data comprise verbatim lecture transcriptions (...) of four native speaker lecturers of different disciplines, analysed using a discourse analytical approach. The findings and discussions exhibit the reasons for the differences between the ‘anticipated’ and ‘real’ meanings of the use of these discourse markers.They also reflect upon the significance of non-verbal features in determining the actual functions of these markers. In short, this article highlights the reality use of okay, right and yeah as interactive conversational markers in academic lectures. (shrink)

BackgroundThis study aimed to determine what, how, and under what circumstances individual-focused interventions improve well-being and decrease burnout for critical care healthcare professionals.MethodThis realist approach, expert opinion interview, was guided by the Realist And Meta-narrative Evidence Synthesis: Evolving Standards II guidelines. Semi-structured interviews with critical care experts were conducted to ascertain current and nuanced information on a set of pre-defined individual interventions summarized from a previous umbrella review. The data were appraised, and relationships between context, mechanisms, and outcomes were extracted, (...) which created theory prepositions that refined the initial program theory.ResultsA total of 21 critical care experts were individually interviewed. By understanding the complex interplay between organizational and personal factors that influenced intervention uptake, it was possible to decipher the most likely implementable intervention for critical care healthcare professionals. The expert recommendation suggested that interventions should be evidence-based, accessible, inclusive, and collaborative, and promote knowledge and skill development. Unique mechanisms were also required to achieve the positive effects of the intervention due to the presence of contextual factors within critical care settings. Mechanisms identified in this study included the facilitation of self-awareness, self-regulation, autonomy, collaboration, acceptance, and inclusion.ConclusionThis validation of a theoretical understanding of intervention that addressed well-being and burnout in critical care healthcare professionals by expert opinion demonstrated essential mechanisms and contextual factors to consider when designing and implementing interventions. Future research would benefit by piloting individual interventions and integrating these new theoretical findings to understand better their effectiveness for future translation into the “real-world” setting. (shrink)

With a certain graphic interpretation in mind, we say that a function whose value at every point in its domain is a nonempty set of real numbers is an Abacus. It is shown that to every collection C of abaci there corresponds a logic, called an abacus logic, i.e., a certain set of propositions partially ordered by generalized implication. It is also shown that to every collection C of abaci there corresponds a theory JC in a classical propositional calculus such (...) that the abacus logic determined by C is isomorphic to the poset of JC. Two examples are given. In both examples abacus logic is a lattice in which there happens to be an operation of orthocomplementation. In the first example abacus logic turns out to be the Lindenbaum algebra of JC. In the second example abacus logic is a lattice isomorphic to the ortholattice of subspaces of a Hilbert space. Thus quantum logic can be regarded as an abacus logic. Without suggesting "hidden variables" it is finally shown that the Lindenbaum algebra of the theory in the second example is a subalgebra of the abacus logic B of the kind studied in example 1. It turns out that the "classical observables" associated with B and the "quantum observables" associated with quantum logic are not unrelated. The value of a classical observable contains, in coded form, information about the "uncertainty" of a quantum observable. This information is retrieved by decoding the value of the corresponding classical observable. (shrink)

This study examines whether mortality of two adjacent siblings in families is age-specific and is modified by the MCH78, 198590 in the treatment (MCH–FP) and comparison areas. Logistic regression was used to estimate the net effects of survival status of elder siblings on mortality of younger siblings in the neonatal, postneonatal and toddler periods, controlling for birth order, previous birth interval, maternal age, education and religion, household possession of valuable items and sex of the child.

"LiteraCity is a literary and cultural mapping project of Kuala Lumpur. This book contains essays, interviews and photo essays that shed light of contemporary perspectives and discussions that go beyond existing discourse in regards to urban literature specifically in Kuala Lumpur"--.

This paper is a literature review of Al-Farābi's thoughts on the urgency of the value of moderation in the discourse of sustainable development in Indonesia which is studied through his magnumopus entitled "Madīnah Al-Fāḍilah". By using a descriptive-analytical approach, it is concluded that the value of moderation is the main basis for understanding the role and existence of individuals to actualize a variety of sustainable development through the implementation of the 4 pillars of moderation in Al-Farābi's view, namely unity, deliberation, (...) mutual cooperation, and character. The four pillars of moderation in Al-Farābi's view seek to build the closeness of each individual in social life, in order to discuss solving various problems that hinder the factors of sustainable development. The implementation of the 4 pillars of moderation in Al-Farābi's view can be realized through the existence of a leader as an existence that influences the paradigm and behavior of people in a region. That is, leaders are here to unite people of various groups to realize their role and position in order to optimize the value of moderation as the basis for sustainable development in reality. The final result of this paper is to understand the application of Al-Farābi's value of moderation in welcoming sustainable development in Indonesia. (shrink)

للنقود دور هام في حياة الناس والمجتمعات البشرية ، كما أن لها دورا أساسيا ومحوريا في النظام الاقتصادي. ويتعرض الاقتصاد إلى العديد من المشكلات والنكسات التي تترك الأثر البليغ في استقراره وأحواله ، وبالتالي ينعكس ذلك على الوضع الاقتصادي المتقلب على الأوضاع المعيشية ، والتجارية لأفراد المجتمع. وتبرز مشكلة انخفاض قيمة النقود كإحدى هذه المشكلات التي تصيب الاقتصاد ، وهو ما يُطلق عليه " التضخم " حيث تنخفض قيمة النقود مقابل ارتفاع سعر السلع والمواد. يؤثر هذا الانخفاض لقيمة النقود على (...) معاملات الناس وبيعهم بالأجل ، أو الديون التي لهم في ذمم الآخرين فيأتي موعد القرض أو البيع بالأجل وقد تبدلت قيمة النقود من حيث قوتها وقيمتها الحقيقية ، فيكون المدفوع عند حلول الأجل غير مساوٍ أو مكافئ للمدفوع في أول العقد وبداية التعامل. فيقع الغُبنُ الكبير على أحد طرفي العقد دون تقصير أو سبب منه. فهل هناك اعتبار لتبدل قيمة النقود ارتفاعا أو انخفاضا في سداد الديون أو الحقوق المترتبة في الذمة أم لا ؟ تعددت أقوال العلماء في هذه المسألة : فمنهم من قالوا: بوجوب ارجاع المثل ، والبعض الآخر قالوا : برد القيمة ، ومنهم من فرّق بين الاختلاف اليسير والكبير في قيمة النقود ، ومنهم من جعل الخسارة مناصفة بين طرفي العقد. Para, insanların ve insan toplumlarının yaşamlarında önemli bir role sahiptir. Aynı zamanda ekonomik sisteminde temel ve çok önemli bir rolü de mevcuttur. Ekonomi, istikrarı ve koşulları üzerinde finansal bir etki bırakan pek çok sorun ve aksaklıkla karşı karşıyadır ve bu durum, yaşam koşullarındaki dalgalı ekonomik duruma ve toplumdaki bireylerin ticaretine yansımaktadır. Paranın değerinin düşmesi sorunu, ekonomiyi etkileyen bu sorunlardan biri olarak karşımıza çıkıyor. Paranın değerinin düşmesi sorunu, malların ve malzemelerin fiyatındaki artış karşılığında paranın değerinin düştüğü "enflasyon" olarak adlandırılan ekonomiyi etkileyen bu sorunlardan biri olarak ortaya çıkıyor. Paranın değerindeki bu düşüş, insanların işlemlerini ve krediyle satmalarını veya başkalarının borçlarında sahip oldukları borçları etkilediğinden, kredi veya satış zamanı zamanında gelir ve paranın değeri mukavemet ve gerçek değer, böylece sözleşmenin başında ve anlaşmanın başında ödenen zamandaki ödeme eşit veya eşdeğer değildir. Sözleşmenin taraflarından birine temerrüt veya sebep olmaksızın önemli adaletsizlik düşer. Borcun ödenmesinde veya borçtan doğan haklarda paranın değerinin artması veya azalması gibi bir husus var mıdır? Âlimlerin bu konuda çeşitli açıklamaları vardır. Birçok alim aynısı zorunludur derken başka alimler küçük ve büyük farklılıklar arasında farklılık gösterilir görüşü belirtmişlerdir. Ayrıca, paranın değer kaybı akdin iki tarafın arasında bölünmeli gibi görüşler mevcuttur. (shrink)

Le processus révolutionnaire de 2011 a fourni les conditions nécessaires à l’émergence d’une forme particulière d’activisme ayant pour objet principal le territoire urbain. L’activisme urbain égyptien milite pour l’abandon des instruments de la planification urbaine rationnelle et dénonce les dérives des pratiques gouvernementales et des actions des agences de développement internationales calquées sur celles de l’entreprise privée. En renouant avec les grandes lignes des politiques néolibérales du régime de Moubarak qui ont échoué à résorber la pauvreté urbaine, la politique de (...) grands projets lancée par Sissi remet en question les quelques avancées observées depuis la révolution de 2011 dans le champ de l’urbanisme et de l’aménagement du territoire. (shrink)

High turnover intention is a problem in the workforce today. The purpose of this study is to determine the relationship between experienced workplace incivility and psychological well-being on turnover intention. The subjects of this study were 46 millennial employees who had worked for at least three months. Data were collected with turnover intention scale, experienced workplace incivility scale, and psychological well-being scale. Partial Least Square PLS-SEM analysis was used to analyze the data. Findings indicate that experienced workplace incivility is positively (...) related to turnover intention, while psychological well-being is negatively related to employee turnover intention. The results show that workplace incivility affects employee turnover intention higher than psychological well-being for millennial employees. Connections and communality are characteristics of millennial employees; therefore, they consider that the environment is essential. It is essential for employers to develop a work condition that minimalizes experienced workplace incivility and improves the psychological well-being of their employees to reduce turnover intention among millennial employees. (shrink)

The recent development of CRISPR/Cas9 technology has rekindled the ethical debate concerning human germline modification that has begun decades ago. This inexpensive technology shows tremendous promise in disease prevention strategies, while raising complex ethical concerns about safety and efficacy of the technology, human dignity, tampering with God’s creation, and human genetic enhancement. Germline gene editing may result in heritable changes in the human genome, therefore the question of whether it should be allowed requires deep and careful discussion from various perspectives. (...) This paper explores Islamic perspectives on the concerns raised and highlights the ethical principles in Islam that should be taken into consideration when assessing the permissibility of CRISPR/ Cas9-mediated human germline gene editing. As argued in this paper, human germline gene editing would be considered lawful for medical purpose under certain conditions. It should not be applied on humans until the safety and efficacy issues are resolved. Robust ethical guidelines and strict regulations are necessary to preserve human dignity and to prevent premature and misuse of the technology. Maqasid al-shariah’s principles of preservation of human life, lineage, and dignity and ‘preventing harm takes precedence over securing benefit’ are among the guiding principles in assessing the permissibility of CRISPR/Cas9-mediated human germline editing from an Islamic perspective. Further discussions are important to address the controversies as well as to explore the related ethical principles. (shrink)

PurposeThis paper aims to highlight the very recent cases of internet shutdown during the creation of Union territory of Jammu and Kashmir and enactment of Citizenship Amendment Act and the detention under Section 66 (A) of Information Technology Act 2000.Design/methodology/approachThis study takes up a broad explorative discussion of the challenges posed to the consolidation of democracy in India due to frequent internet shutdowns for online communication and social media usages.FindingsAs findings, it is narrated that due to politically motivated reasons, India (...) compromises its commitment to the pluralism and diversity in views, in particular, individual rights to freedom of expression and opinion, enshrined in the constitution.Originality/valueRight to freedom of speech and expression has now taken a new shape due to the emergence and availability of the internet that enriches the quality of democracy. (shrink)

As a common and important construct, numerous studies investigated factors that influence commitment. However, few scholars promoted ethical issues on commitment antecedents. This study investigates moderation effect of gender on the relationship between workplace spirituality and commitment. The result shows that workplace spirituality affects commitment significantly, and males are found to have a stronger effect of workplace spirituality on commitment rather than females. Implications of the findings and suggestions for future research are discussed.

We introduce new first-order languages for the elementary n-dimensional geometry and elementary n-dimensional affine geometry , based on extending equation image and equation image, respectively, with new function symbols. Here, β stands for the betweenness relation and ≡ for the congruence relation. We show that the associated theories admit effective quantifier elimination.

Tuberculosis has continued to retain its title as “the captain among these men of death”. This is evident as it is the leading cause of death globally from a single infectious agent. TB as it is fondly called has become a major threat to the achievement of the sustainable development goals (SDG) and hence require inputs from different research disciplines. This work presents a mathematical model of tuberculosis. A compartmental model of seven classes was used in the model formulation comprising (...) of the susceptible S, vaccinated V, exposed E, undiagnosed infectious I1, diagnosed infectious I2, treated T and recovered R. The stability analysis of the model was established as well as the condition for the model to undergo backward bifurcation. With the existence of backward bifurcation, keeping the basic reproduction number less than unity $$({R_{0}}<1)$$ is no more sufficient to keep TB out of the community. Hence, it is shown by the analysis that vaccination program, diagnosis and treatment helps to control the TB dynamics. In furtherance to that, it is shown that preference should be given to diagnosis over treatment as diagnosis precedes treatment. It is as well shown that at lower vaccination rate (0–20%), TB would still be endemic in the population. As such, high vaccination rate is required to send TB out of the community. (shrink)

Though all the religions of the world teach love, preach sympathy for others and encourage man to exercise utmost self-restraint and have most profoundly been a source of inspiration for the highest good of mankind, the world today is torn by conflicts, enmity and religious hatred. In this predicament, a lasting and peaceful society is impossible unless different faiths are understood in their proper perspectives. Therefore, it is necessary that people belonging to different faiths understand each other well. This necessitates (...) a constant dialogue and effort to generate moral and hearty religious thinking. The advocates of all the religions of the world emphasize the importance of certain virtues and moral values. Only these can foster unity and cohesion of mankind. But the moral and religious values cannot be invoked by force. This can be achieved through the exchange of words, kind words, sincere words and loving words that can reach the deepest fathoms of the heart. Philosophy and Progress, Vol#61-62-; No#1-2; Jan-Dec 2017 P 1-14. (shrink)

Anchored in stakeholder theory, the study aimed at examining the extent of voluntary human capital disclosures in annual reports of top 20 Bangladeshi and Indian listed companies. In addition to qualitative content analysis of the annual reports for the year 2010–2011, this study also conducted a series of in-depth interviews with a range of stakeholders of the companies of both the countries to understand their views on voluntary HC disclosures in corporate annual reports. It was found that the level of (...) voluntary HC disclosures was very low in case of the companies of both the countries. Moreover, it was observed that HC disclosures of companies mostly composed of positive information. From the views of stakeholders, it was evident that stakeholders unanimously recognized the necessity of credible HC disclosures in corporate annual reports. The HC disclosure index framed in this study may be useful in developing a South Asian model of corporate HC disclosures. This study contributes to the existing literature on HC disclosures where there has been a distinct lack of engagement-based research works. (shrink)

The political landscape in Malaysia has been changing since the late 1990s with a gradual rise in resistance from civil society and the opposition parties. Domestic politics have become more contentious recently, particularly evidenced by the advent of a strong civil society and a multi-cultural opposition coalition. Thus, the social capital stimulated by ICTs and CSOs has played a vital role in strengthening and empowering the role of the opposition parties in Malaysia. This study seeks to understand how ICT-driven social (...) capital has facilitated the surge in the opposition movement by situating the political use of social capital in a broader socio-political context. Hence the dramatic political change has been intertwined with the dynamics of social capital and creation of a public sphere accelerated by the rapid growth of ICTs in the country. By analyzing recent voting patterns, this study demonstrates that ICT-driven social capital does have a great impact on the changing political landscape in Malaysia, particularly in shaping voting behavior and political participation of Malay and non-Malay citizens in domestic politics. (shrink)

This paper examines the effects of three different types of father absence on the timing of life history events among women in rural Bangladesh. Age at marriage and age at first birth are compared across women who experienced different father presence/absence conditions as children. Survival analyses show that daughters of fathers who divorced their mothers or deserted their families have consistently younger ages at marriage and first birth than other women. In contrast, daughters whose fathers were labor migrants have consistently (...) older ages at marriage and first birth. Daughters whose fathers died when they were children show older ages at marriage and first birth than women with divorced/deserted fathers and women with fathers present. These effects may be mediated by high socioeconomic status and high levels of parental investment among the children of labor migrants, and a combination of low investment, high psychosocial stress, and low alloparental investment among women with divorced/deserted fathers. Our findings are most consistent with the Child Development Theory model of female life history strategies, though the Paternal Investment and Psychosocial Acceleration models also help explain differences between women in low paternal investment situations (e.g., father divorced/abandoned vs. father dead). Father absence in and of itself seems to have little effect on the life history strategies of Bangladeshi women once key reasons for or correlates of absence are controlled, and none of the models is a good predictor of why women with deceased fathers have delayed life histories compared with women whose fathers are present. (shrink)

Sustainability is concerned with the impact of present actions on the ecosystems, societies, and environments of the future. Such concerns should be reflected in the strategic planning of sustainable corporations. Strategic intentions of this nature are operationalized through the adoption of a long-term focus and a more inclusive set of responsibilities focusing on ethical practices, employees, environment, and customers. A central hypothesis, that we test in this paper is that companies which attend to this set of responsibilities under the term (...) superior sustainable practices, have higher financial performance compared to those that do not engage in such practices. The target population of this study consists of the top 100 sustainable global companies in 2008 which have been selected from a universe of 3,000 firms from the developed countries and emerging markets. We find significant higher mean sales growth, return on assets, profit before taxation, and cash flows from operations in some activity sectors of the sample companies compared to the control companies over the period of 2006–2010. Furthermore, our findings show that the higher financial performance of sustainable companies has increased and been sustained over the sample. Notwithstanding sample limitation, causal evidence reported in this paper suggests that, there is bi-directional relationship between corporate social responsibilities practices and corporate financial performance. (shrink)

In today’s neo-liberalist world, Islamic financial institutions face many difficulties combining contemporary financial thinking with Islamic, faith-based principles, on which their day-to-day operations ought to be based. Hence, IFI are likely to experience shifts/changes in organizational and ethical identity due to tensions that the combination of these principles invokes. We present an in-depth case study that focuses on these shifts in a major European based IFI across a 14-year period. We conceptualize identity change as drift, highlighting the multivocal nature of (...) identity construction. The ethico-faith principles that were meant to serve as living codes of ethics guiding the IFI’s organizational culture, operational processes, and strategy formation turned out to mainly have been discursively rationalized to respond to regulatory, market and institutional imperatives. The company is aware that it needs to engage in a continuous dialogue with those who set these requirements. Its ethico-faith principles may consequently be adapted quite radically, especially in periods of turmoil and takeover, as we show across the analysed time period. The paper provides valuable insights for faith-inspired organizations to reflect on the extent to which they wish to engage in the discursive justification and legitimization of current market hegemonies, whilst they actively encourage their managers to behave ethically as well. (shrink)

Applying the dormitory system for thousands of santri (student of Islamic boarding school in Indonesia), Quranic pesantren (Islamic boarding school) has been considered as one of the main culprits in the spread of the coronavirus disease 2019 (COVID-19). Such assumption is created solely from the applicable health protocols and protective measures to avoid COVID-19 transmission in pesantren. As a matter of fact, pesantrens are known to have applied a distinctive way of coping with COVID-19. This study aims to elucidate the (...) theology of health of Quranic pesantren in the face of COVID-19. Research data were generated through observational method on three Quranic pesantrens in Yogyakarta, interviews with caregivers, the COVID-19 task force of the pesantren, santri and documentation related to the handling of COVID-19 in the three pesantrens. The results showed that the Quranic pesantren as a subculture has a distinctive way of dealing with COVID-19 pandemic by integrating modified health protocols in accordance with the actual conditions of the pesantren and by applying rituals of Islamic spirituality by reciting verses of the Qur’an, salawat (prayers for the Prophet), prayers and hizib (prayer for salvation and rejecting calamities). Three pesantrens chose these methods by drawing on the belief that COVID-19 is God’s creature and, thus, it only works on God’s orders and will stop if God wills. In line with this, this study suggests a method for handling COVID-19 by not only emphasising the health protocols and medical procedures but also taking into account the importance of local wisdom. Contribution statement: This article contributes to the strategy of COVID-19 handling by combining the health protocols of COVID-19 and the applicable local wisdom, such as religious ritual as practiced by numerous pesantren in Indonesia. (shrink)

The paper explores the logical structure of Rawlsian justice principles in order to see whether their justificatory or explanatory conditions are unproblematic. To facilitate this purpose, drawing on readers of Rawls, the author shows that the Aristotelian principle is used to explain the principles of rational choice, particularly the principle of inclusiveness. Then, on the basis of the Aristotelian principle, Rawls justifies his conclusion, via the principles of rational choice and the theory of primary goods. After figuring out the logical (...) structure of justice as fairness, the author deals with the central objective of the paper, where he exposes some problems suffered by the motivational basis of the principles of justice. The foundation on which Rawls grounds his principles of justice is problematic, and consequently, they remain as matters of contention as of today. Philosophy and Progress, Vol#71-72; No#1-2; Jan-Dec 2022 P 45-60. (shrink)

This study investigates the key factors that elicit financial reporting fraud among companies in Malaysia. Using enforcement action releases issued by the Security Commission of Malaysia and Bursa Malaysia, we identify a sample of 76 firms that had committed financial reporting fraud during the period of 1996–2016. We use the fraud triangle framework and the Malaysian International Standards on Auditing 240 to identify the factors. Since the simple probit model fails to address the identification problem, we estimate our results using (...) a bivariate probit model. The new model estimates the effects of pressure, opportunity, and rationalization on the probability of fraud likelihood by disentangling the detection probability of fraud. Among several proxies used for pressure, our results suggest that aggressive tax reporting and financial difficulties increase the likelihood of fraud commission. In regard to opportunity, we find that dedicated institutional investors, independence of the board, effective audit committee, and the presence of a female on the board provide active monitoring and oversight in reducing fraud occurrence. Results for rationalization suggest that prior violations and frequent changes of external auditors increase the chances of fraud occurrence. This research offers possible insights to auditors, managers, and regulators to prevent, detect, and react to fraud. Specifically, it highlights the specific factors that may exacerbate the fraudulent intentions of firms. (shrink)

In this research, the -dimensional variable-coefficient Caudrey–Dodd–Gibbon–Kotera–Sawada model used in soliton hypothesis and implemented by operating the Hirota bilinear scheme is studied. A few modern exact analytical outcomes containing interaction between a lump-two kink soliton, interaction between two-lump, the interaction between two-lump soliton, lump-periodic, and lump-three kink outcomes for the -D VC Caudrey–Dodd–Gibbon–Kotera–Sawada equation by Maple Symbolic packages are obtained. By employing Hirota’s bilinear technique, the extended soliton solutions according to bilinear frame equation are received. For this model, the contemplated (...) model can be got by multi-D binary Bell polynomials. In addition, the analytical analysis of the high-order soliton outcomes to present the discipline of outcomes. The effect of the free parameters on the behavior of acquired figures of a few obtained solutions for the nonlinear rational exact cases was also discussed. The above technique could also be employed to get exact solutions for other nonlinear models in physics, applied mathematics, and engineering. (shrink)

Research exploring how students develop their perspectives on religious moderation through reading and understanding the Qur’an is underexplored. This study aims to investigate students’ religious literacy tenet as a process of constructing meaning about religious moderation from the verses of the Qur’an. The participants involved were three students with an excellent ability to read the Qur’an and who had a great interest in the study of the Qur’an. The data were collected through the process of reading the verses of the (...) Qur’an and its textual and contextual translation. The results of this study indicate that students with high translation amendments tend to have more ability to interpret the verses of the Qur’an widely as a form of verbalisation of thoughts.Contribution: This study provides clarification on student interactions, the interpretation process and the construction of the meaning of the verses of the Qur’an. Furthermore, the results of this study encourage lecturers to reconstruct the process of learning to read the Qur’an at the university level. (shrink)

In graph theory, the concept of domination is essential in a variety of domains. It has broad applications in diverse fields such as coding theory, computer net work models, and school bus routing and facility lo cation problems. If a fuzzy graph fails to obtain acceptable results, neutrosophic sets and neutrosophic graphs can be used to model uncertainty correlated with indeterminate and inconsistent information in arbitrary real-world scenario. In this study, we consider the concept of domination as it relates to (...) single-valued neutrosophic incidence graphs (SVNIGs). Given the importance of domination and its utilization in numerous fields, we propose the application of dominating sets in SVNIG with valid edges. We present some relevant definitions such as those of valid edges, cardinality, and isolated vertices in SVNIG along with some examples. Furthermore, we also show a few significant sets connected to the dominating set in an SVNIG such as independent and irredundant sets. We also investigate a relationship between the concepts of dominating sets and domination numbers as well as irredundant and independence sets in SVNIGs. Finally, a real-life deployment of domination in SVNIGsis investigated in relation to COVID-19 vaccination locations as a practical application. (shrink)