While the existing literature focuses on the disclosure of social information mainly by large companies, this paper concentrates on the disclosure of social information by small- and medium-sized companies (SME) listed on the Alternative Investment Market (AIM) in the U.K. The paper investigates the prevalent view that SMEs are unlikely to report social information due to their financial constraints and the perception that they have very little social conduct on which to report. Our overall evidence illustrates that, contrary to this (...) view, SMEs report social information regardless of their financial constraints, most likely in the same manner as large companies do, because they realise the significance of social reporting in establishing and retaining their corporate reputation. (shrink)

Priority setting in health care means making distributional decisions, which inherently involves limiting access to some health services. Public health ethics involves many ethical principles like efficiency, equity and individual choice, which are frequently appealed to but rarely analysed. How these concepts are understood and applied impacts on healthcare planning and delivery policies. This article discusses findings of a research study undertaken in the context of the Iranian health system in which two main ethical values appear to be operating: equity (...) and personal choice. It asserts that the pro-market perspective, driven by individual choice appears to be dominant as it is influenced by the powerful medical profession. This is despite egalitarian intentions proclaimed in the Constitution and the majority of national laws. The study argues that the market influence in healthcare priority setting is unlikely to diminish because of weak implementation of existing laws. In conclusion, the article suggests that the private health sector could help to achieve the state’s proclaimed egalitarian goals only if new regulatory systems and new systems of governance are implemented. Such measures should be aimed at monitoring and controlling the performance of the private sector, to better manage and harness its capacities. (shrink)

Theoretically, corporate social responsibility should be embedded in corporate governance structures. This paper presents evidence that this is not the case for listed UK companies. Our evidence shows that in the presence of less stringent regulatory requirements, companies tend to disclose less social information in comparison to mandatory governance information. The observed positive association between social and governance information disclosure levels provides supporting evidence that companies with more transparent governance structures tend to be socially conscientious. The paper also empirically shows (...) that the level of social information disclosure tends to vary with the size and industrial affiliation of companies, providing further evidence that listed UK companies are still treating social information as a tool to project a legitimate image. (shrink)

As the COVID-19 outbreak remains an ongoing issue, there are concerns about its disruption, the level of its disruption, how long this pandemic is going to last, and how innovative technological solutions like Artificial Intelligence (AI) and expert systems can assist to deal with this pandemic. AI has the potential to provide extremely accurate insights for an organization to make better decisions based on collected data. Despite the numerous advantages that may be achieved by AI, the use of AI can (...) be perceived differently by society, where moral and ethical issues may be raised, especially in regards to accessing and exploiting public data gathered from social media platforms. To better comprehend the concerns and ethical challenges, utilitarianism and deontology were used as business ethics frameworks to explore the aforementioned challenges of AI in society. The framework assists in determining whether the AI’s deployment is ethically acceptable or not. The paper lays forth policy recommendations for public and private organizations to embrace AI-based decision-making processes to avoid data privacy violations and maintain public trust. (shrink)

This article seeks to address the problem of the ‘resource consumption bottleneck’ of creating legal semantic technologies manually. It describes a semantic role labeling based information extraction system to extract definitions and norms from legislation and represent them as structured norms in legal ontologies. The output is intended to help make laws more accessible, understandable, and searchable in a legal document management system.

(THIS PAPER NEEDS A CORRECTION) Satisfaction is a complex concept which has a key role in each individual’s everyday life and impacts their behavior. Abraham Maslow (1943) suggested a framework [1] to study human motivation, which was a starting point towards developing the quality of life(QOL) theory. On that article, he described a hierarchy of human needs, that is generally consist of fundamental needs which are required for human survival, and environment dependent ones, like society, safety and etc. In this (...) study, we are trying to represent a tangible mathematical model for assessing the sense of need for water in terms of the available source of water. On this very subject, M. Joseph Sirgy [2] states that ”From a human developmental perspective, QOL goals can be defined as satisfaction of human developmental needs in a community or society”. Accordingly, in the first section we propose a model for the water needs of an individual. In the second section, we continue the discussion by checking the behavior of the model on a given population, and each time by assuming that we have two out of three involved factors, we try to suggest an estimation for the other one. (shrink)

Background: Meditation is gaining recognition as a tool to impact health and well-being. Samyama is an 8-day intensive residential meditation experience conducted by Isha Foundation requiring several months of extensive preparation and vegan diet. The health effects of Samyama have not been previously studied. The objective was to assess physical and emotional well-being before and after Samyama participation by evaluating psychological surveys and objective health biomarkers.Methods: This was an observational study of 632 adults before and after the Isha Samyama retreat. (...) All participants were invited to complete surveys. Controls included household significant others. Surveys were completed at baseline, just before Samyama, immediately after Samyama, and 3 months later to assess anxiety, depression, mindfulness, joy, vitality, and resilience through validated psychometric scales. Voluntary blood sampling for biomarker analysis was done to assess hemoglobin, HbA1c, lipid profile, and C-reactive protein. Primary outcomes were changes in psychometric scores, body weight, and blood biomarkers.Results: Depression and anxiety scores decreased from T1 to T3, with the effect most pronounced in participants with baseline depression or anxiety. Scores at T4 remained below baseline for those with pre-existing depression or anxiety. Vitality, resilience, joy, and mindfulness increased from T1 to T3. Body weight decreased by 3% from T1 to T3. Triglycerides were lower from T2 to T3. Participants had lower HbA1c and HDL at T2, and lower CRP at all timepoints compared with controls.Conclusions: Participation in the Isha Samyama program led to multiple benefits. The 2-month preparation reduced anxiety, and participants maintained lower anxiety levels at 3 months post-retreat. Physical health improved over the course of the program as evidenced by weight loss and improved HbA1C and lipid profile. Practices associated with the Samyama preparation phase and the retreat may serve as an effective way to improve physical and mental health. Future studies may examine their use as an alternative therapy in patients with depression and/or anxiety.Clinical Trial Registration:www.ClinicalTrials.gov, Identifier: 1801728792. Registered retrospectively on 4/17/2020. (shrink)

Goal-oriented requirements modeling approaches aim to capture the intentions of the stakeholders involved in the development of an information system as goals and tasks. The process of constructing such goal models usually involves discussions between a requirements engineer and a group of stakeholders. Not all the arguments in such discussions can be captured as goals or tasks: e.g., the discussion whether to accept or reject a certain goal and the rationale for acceptance or rejection cannot be captured in goal models. (...) In this paper, we apply techniques from computational argumentation to a goal modeling approach by using a coding analysis in which stakeholders discuss requirements for a Traffic Simulator. We combine a simplified version of a traditional goal model, the Goal-oriented Requirements Language, with ideas from argumentation on schemes for practical reasoning into a new framework. RationalGRL provides a formal semantics and tool support to capture the discussions and outcomes of the argumentation process that leads to a goal model. We also define the RationalGRL development process to create a RationalGRL model. (shrink)

This paper presents the first edition, translation and analyse of al-Mns commentary of the Book X of Euclid one. For the first time, irrational numbers are defined and classified. The algebraisation of Elementsrizms Algebra, shows irrational numbers as solution to algebraic quadratic equations. The algebraic calculus makes here the first steps. On this occasion, negative numbers and their calculation rules appears. Simplifications imposed by the algebraic writings are sometimes in opposition with the conclusions of propositions conceived in a purely geometrical (...) framework, revealing a contradiction between geometrical and algebraic goals. It will be resolved by the independant way algebra will take with mathematicians belonging to the tradition of al-Karajal from the 11th-12th centuries on. (shrink)

Ibn al-Zarqālluh (al-Andalus, d. 1100) introduced a new inequality in the longitudinal motion of the Moon into Ptolemy’s lunar model with the amplitude of 24′, which periodically changes in terms of a sine function with the distance in longitude between the mean Moon and the solar apogee as the variable. It can be shown that the discovery had its roots in his examination of the discrepancies between the times of the lunar eclipses he obtained from the data of his eclipse (...) observations over a 37-year period in the latter part of the eleventh century and the predictions made on the basis of the lunar theories in the Mumta $$\textit{\d{h}}$$ an zīj (Baghdad, ca. 830) and al-Battānī’s zīj (Raqqa, d. 929), which were available to him at the time. What Ibn al-Zarqālluh found is, in fact, a special case of the annual equation of the Moon, which is applicable in the oppositions and, thus, in the lunar eclipses. The inequality was discovered independently by Tycho Brahe (d. 1601) and Johannes Kepler (d. 1630). As Ibn Yūnus (d. 1009) reports in his $$\textit{\d{H}}$$ ākimī zīj, Ibn al-Zarqālluh’s medieval Middle Eastern predecessors, the Persian astronomers Māhānī (d. ca. 880) and Nayrīzī (d. 922) as well as ‘Alī b. Amājūr (fl. ca. 920), were already acquainted with the problem of the eclipse timing errors, but it had remained unresolved until Ibn Yūnus provided a provisional, and incorrect, solution by reducing the size of the lunar epicycle. As we argue, the diverse ways to tackle the same problem stem from two different methodologies in astronomical reasoning in the traditions developed separately in the Eastern and Western regions of the medieval Islamic domain. (shrink)