Intellectual Capital is a driving force behind the financial performance of non-financial firms. Investing in intellectual and physical capital allows companies to optimize their financial performance by maximizing resource utilization. This study aims to determine whether IC efficiency impacts the financial performance of listed Pakistani and Indian companies between 2010 and 2020. Return on Assets and Return on Equity are used to calculate financial performance, and IC is calculated using the modified Value-Added Intellectual Coefficient model. Regression analysis is performed using (...) the STATA software developed by the South Texas Art Therapy Association. Human Capital, Structural Capital, and Capital Employed have a significant impact on Pakistani and Indian firms’ financial performance. Resource-based theory supports these findings. The findings should provide management with a prompt to improve financial performance and emphasize the importance of IC. A rare study has addressed the impact of IC on firm financial performance using the MVAIC model, rather than the VAIC model, in Pakistan and India. (shrink)

The dialogical approach to paraconsistency as developed by Rahman and Camielli ([1]), Rahman and Roetti ([2]) and Rahman ([3], [4] and [5]) suggests a way ofstudying the dynamic process ofarguing with inconsistencies. In his paper on Paraconsistency and Dialogue Logic ([6]) Van Bendegem suggests that an adaptive version of paraconsistency is the natuml way of capturing the inherent dynamics of dialogues. The aim of this paper is to develop a fomulation of dialogical paraconsistent logic in the spirit of an adaptive (...) approach and 'Which explores the possibility of eliminating inconsistencies by tœans oflogicalpreference stmtegies. (shrink)

Conservative agriculture practice adoption literature advocates that adoption is caused by many factors comprising cognitive, social, economic, personal, and CAP-related factors. Evaluating the adoption of CAPs as the outcome is complex and challenging with regression-based models as the systemic interdependencies of the factors offer diverse or varying results. Farmer production and environmental orientations as cognitive stances are notable interpreters of CAP adoption. The appetite level for risk-taking, innovativeness, and trust facilitates the adoption of CAPs. However, a causal-predictive technique should be (...) used to investigate the adoption of CAP. Hence, this study engages in a configuration approach using a fuzzy-set qualitative comparative analysis to analyze the patterns of different types of farmers' orientations, personal level of trust on extension services, and innovativeness risk-taking attitude on the intention to adopt CAPs. The analysis is based on the 155-farmer data collected employing a structured interview from Pakistan. The results suggest that a higher level of environment orientation and innovativeness is sufficient to increase the intention to adopt CAPs. Moreover, a higher intention to adopt CAPs is achieved with a lower production orientation, a higher personal level of innovativeness, and a risk-taking attitude of the farmer. The innovativeness can help to develop the intention to adopt the CAPs among the environment and production-oriented farmers. Causal solutions offer a unique understanding that the farmers' environment and production orientation can combine to suggest inclined to adopt CAPs by having an attitude of innovativeness and risk-taking. The causal solutions achieved significant predictive validity in the holdout samples. Policy and farmer-level suggestions were made to raise the intention to adopt CAPs among the farmers. (shrink)

Drawing on social cognitive theory, this study extends our understanding of the relationship between ethical leadership and employee work engagement, by exploring self-efficacy as an important mediating variable. In addition, we propose that the quality of LMX moderates the relationships such that the direct and indirect relationships between ethical leadership, self-efficacy, and work engagement are stronger when the quality of LMX is high. Data collected in two-waves from 373 respondents working in different manufacturing organizations of Pakistan supported our hypothesized theoretical (...) model. Theoretical and practical implications are discussed. (shrink)

The Joint Battle Management Language (JBML) is an XML-based language designed to allow Command and Control (C2) systems to interface easily with Modeling and Simulation (M&S) systems. While some of the XML-tags defined in this language correspond to types of entities that exist in reality, others are mere syntactic artifacts used to structure the messages themselves. Because these two kinds of tags are not formally distinguishable, JBML messages in effect confuse data with what the data represent. In this paper we (...) show how a realism-based ontology combined with a rule language can be used to make these distinctions explicit. The approach allows storage of the contents of JBML messages in a Referent Tracking System in a format that mimics the structure of reality thereby providing an aid to message validation. (shrink)

Virtue reliabilists argue that an agent can only gain knowledge if she responsibly employs a reliable belief-forming process. This in turn demands that she is either aware that her process is reliable or is sensitive to her process’s reliability in some other way. According to a recent argument in the philosophy of mind, sometimes a cognitive mechanism (i.e. precision estimation) can ensure that a belief-forming process is only employed when it’s reliable. If this is correct, epistemic responsibility can sometimes be (...) explained entirely on the subpersonal level. In this paper, I argue that the mechanism of precision estimation–the alleged new variety of epistemic responsibility–is a more ubiquitous phenomenon than epistemic responsibility. I show that precision estimation operates at levels that are not always concerned with the epistemic domain. Lastly, I broaden this argument to explain how all subpersonal epistemologies are likely to fall prey to the problem of demarcating cognitive agency and the problem of attributing beliefs. (shrink)

The smart wearable device is a new breed of mobile device that offers diversified utilities for health, sport, and finance for consumers worldwide. The current study aims to investigate the provocation of the intention to use smart wearable payment devices among Malaysian consumers. The unified theory of technology acceptance and use of technology was employed with the cross-sectional survey-based data to explain the adoption of the smart wearable payment device. Furthermore, the UTAUT model was extended with trust and lifestyle compatibility (...) factors to investigate smart wearable payment device adoption. The survey-based data were collected through the online survey and analyzed through the symmetrical modeling approach of partial least squares structural education modeling to evaluate theoretical associations between the study constructs. The fuzzy set qualitative comparative analysis was employed as an asymmetrical approach. As a result, it was found that the ease of use, lifestyle compatibility, and trust significantly impacted the intention to adopt smart wearable payment devices. However, social influence and facilitating conditions did not support the intention of adopting smart wearable payment devices. Adopting these devices requires policy and infrastructure development to harness the adoption of smart wearable payment devices. This paper is concluded with study limitations and future research suggestions. (shrink)

Is teaching possible? Is learning possible? Pedagogy as Encounter proposes that new and diverse forms of learning will appear if we abandon teaching as an explicit goal. Through these largely autobiographical vignettes, all grounded in Lacanian theory and critical global political economy, the author inspires a radical form of pedagogy.

Comprehensive analysis of proteins to evaluate their genetic diversity, study their differences, and respond to the tensions is the main subject of an interdisciplinary field of study called proteomics. The main objective of the proteomics is to detect and quantify proteins and study their post-translational modifications and interactions using protein chemistry, bioinformatics, and biology. Any disturbance in proteins interactive network can act as a source for biological disorders and various diseases such as Alzheimer and cancer. Most current computational methods for (...) discovering protein complexes are usually based on specific topological characteristics of protein-protein networks. To identify the protein complexes, in this paper, we, first, present a new encoding method to represent solutions; we then propose a new clustering algorithm based on the genetic algorithm, named PPI-GA, employing a new multiobjective quality function. The proposed algorithm is evaluated on two gold standard and real-world datasets. The result achieved demonstrates that the proposed algorithm can detect important protein complexes, and it provides more accurate results compared with state-of-the-art protein complex identification algorithms. (shrink)

The Wiener index WI is one of the connectivity parameters used to know the biochemical and physicochemical properties of compounds depending upon their molecular structures. Intuitionistic fuzzy graphs IFG s are a convenient tool to represent the objects and relations between them with two types of information using truth membership degree and falsity membership degree. This research work presents the concept of WI under the structure IFG s, I F trees, and I F cycles. Some bounds on WI are investigated. (...) The relationship between WI and connectivity index CI is also studied. In the end of this study, an application of the WI in transport network flow is proposed. (shrink)

This paper is an effort to critically evaluate Pakistan’s counterterrorism strategy, based on both military and non-military means. The paper argues that the counterterrorism strategy of Pakistan has proved ineffective and counter-productive to combat the homegrown threat of terrorism, unleashed by militant sectarian groups, following the Takfiri ideology. Although Pakistan’s Military claims that the latest on-going security operations, Zarb-e-Azb in North Waziristan and Khyber-II in Khyber Agency, have succeeded in clearing most of the area, however, the matter of fact is (...) that the security operations have not considerably damaged the ability of terrorists, particularly the Tehrik Taliban Pakistan, to plan and execute terrorist attacks. The terrorists’ network, their strength and structure have until now remained intact. The key to longterm prevention of terrorism, beyond security operations for clearing any area of the militants, is to discontinue the supply chain of terrorists. This requires the creation of a new counter-extremism religious narrative, which will help re-formulate a concrete and effective counter-terrorism strategy of Pakistan to ensure domestic peace and security. (shrink)

At the turn of the millennium, new sensibilities are opening for the human spirit. Dimensions of the mind long forgotten since the beginning of the ...

The availability of newer choices in contemporary bioethics, especially enhancement technologies, poses a challenge for Muslim patients and their care providers in making appropriate decisions. How should they reconcile personal autonomy with ethical guidelines of Islamic Shariah ? This article discusses such concerns.

Virtue reliabilism provides an account of epistemic integration that explains how a reliable-belief forming process can become a knowledge-conducive ability of one’s cognitive character. The univocal view suggests that this epistemic integration can also explain how an external process can extend one’s cognition into the environment. Andy Clark finds a problem with the univocal view. He claims that cognitive extension is a wholly subpersonal affair, whereas the epistemic integration that virtue reliabilism puts forward requires personal-level agential involvement. To adjust the (...) univocal view, Clark recommends a subpersonal epistemic integration account that also paves way for a wholly subpersonal epistemology. Accordingly, an epistemic agent can take responsibility for her reliable belief-forming process by way of entirely subpersonal mechanisms. The aim of this thesis is to argue against a subpersonal epistemology and the need for it. First, I bring into question the conditions that motivate extended cognition: the so-called ‘glue and trust’ requirements and the functional parity principle. Neither of these conditions demands that extension should be understood in entirely subpersonal terms. On the contrary, the glue and trust conditions suggest that agents should personally and actively engage with their external vehicles to extend cognition. Further, I consider an important disparity between the two kinds of integration. Integration that prompts extension can happen immediately, but the integration that makes a reliable belief-forming process knowledge-conducive is almost always a slow process. In light of this and other similar inconsistencies between the two integration accounts, I conclude that a type of univocal view is difficult to defend. And, since that type of univocal view is the main reason for a subpersonal epistemology, the need for it does not arise. Next, I locate Clark’s main motivation for his subpersonal epistemology in his account of the predictive brain. While the predictive brain provides useful insight into how an external process might extend one’s cognition, I show it runs into problems when it tries to account for epistemic integration. Then, I explore how the concept of epistemic defeaters informs epistemic integration. Agents have to meet a specific no-defeater condition to be sensitive to the reliability of their belief-forming processes and to employ them responsibly. In an entirely subpersonal epistemology, defeasibility theory has no means to explain how an agent is rendered sensitive to the reliability of her process. Subpersonal mechanisms can become sensitive to the new process, but that does not allow the agent to employ said process responsibly. Finally, I use an AI case, based on Amazon Alexa, to argue that all accounts of epistemic integration ought to explicitly describe how one’s subpersonal mechanisms link to one’s whole person, even if the link is weak and indirect. Without this connection between one’s subpersonal mechanisms and one’s person, it can become difficult to ascribe beliefs to the agent. This becomes apparent when Alexa leads to ever-increasing layers of cognitive, mental, and agential extension. (shrink)

In this study, we implemented a new numerical method known as the Chebyshev Pseudospectral method for solving nonlinear delay differential equations having fractional order. The fractional derivative is defined in Caputo manner. The proposed method is simple, effective, and straightforward as compared to other numerical techniques. To check the validity and accuracy of the proposed method, some illustrative examples are solved by using the present scenario. The obtained results have confirmed the greater accuracy than the modified Laguerre wavelet method, the (...) Chebyshev wavelet method, and the modified wavelet-based algorithm. Moreover, based on the novelty and scientific importance, the present method can be extended to solve other nonlinear fractional-order delay differential equations. (shrink)

It might sound rather convincing to assume that we owe the pleasure of reading the novel form to our elemental repository of physical perception, to our feelings. This would be true only if mere feelings could add up to something more than just emotions, to some deep understanding of the human. After all, a moment of epiphany, where we begin to realize things that dramatically disturb our normal state of mind, is not just emotional, nor indeed a simple moment. Despite (...) its root in the corporeal, a mo(ve)ment of affective realization reaches beyond the realm of the human and opens up the plane of virtual potentials. In this work, we intend to map out the points and relations of affective singularity that pervade the narrative of Toni Morrison’s Sula (1973). Also, we will discuss how these mo(ve)ments of sensation give form to Sula’s and Nel’s experiences and contribute to an affective transformation in morality and friendship. (shrink)

Physically and intellectually, man is not the same as a million years ago. This “improvement” in humans has occurred over a period of time and not as a result of any outside biotechnical intervention. So, the question is what is the need now? The fine line between what can be done technically and what should be done morally is the reason for biomedical ethics. What is the nature of man, and what is his relationship with his creator and his environment? (...) Whose interest are we as scientists and physicians to guard? What are the rights of the unborn, and who protects those rights? While seeking medical treatment for infertility and reconstructive surgery for a malformation or genetic manipulation for a genetic disease might perhaps be appropriate and recommended, is it also appropriate to create a super healthy, super human with genetic manipulation? If so, then are we embarking on the path of ethnic cleansing of humans of lesser ability, and is it appropriate to discriminate? In this paper, such questions and concerns are discussed from an Islamic perspective. (shrink)

The current study investigates whether tournament incentives motivate chief executive officer to be socially responsible. Furthermore, it explores the role of sub-national institutional contingencies [i.e., state-owned enterprises vs. non-SOEs, foreign-owned entities vs. non-FOEs, cross-listed vs. non-cross-listed, developed region] in CEO tournament incentives and the corporate social responsibility performance relationship. Data were collected from all A-shared companies listed in the stock exchanges of China from 2014 to 2019. The study uses the baseline methodology of ordinary least squares and cluster OLS regression. (...) Moreover, firm-fixed effects regression, two-stage least squares regression, and propensity score matching deal with the endogeneity problem and check the robustness of the results. The results provide reliable evidence that tournament incentives motivate CEOs to be more socially responsible. On the other hand, sub-national institutional contingencies positively affect the association between CEO tournament incentives and CSRP. The findings have important implications for companies and regulators who wish to enhance CSP by providing incentives to top managers. (shrink)

During the COVID-19 outbreak, educational institutions were closed, and students worldwide were confined to their homes. In an educational environment, students depend on collaborative learning to improve their learning performance. This study aimed to increase the understanding of social media adoption among students during the COVID-19 pandemic for the purpose of CL. Social media provides a learning platform that enables students to easily communicate with their peers and subject specialists, and is conducive to students' CL. This study addresses the key (...) concept of CL during the COVID-19 pandemic by assessing social media use among students in higher education. The relationship between social media use and students' performance is crucial to understanding the role of social media during a pandemic. This study is based on constructivism theory and the technology acceptance model. Structural equation modeling was used to analyze the conceptual model using SmartPLS. The research findings indicate that social media plays an important role during the pandemic because it provides opportunities for students to enhance CL under the aforementioned situations. This study makes noteworthy theoretical and practical contributions. (shrink)

The current study looked at the impact of board of director characteristics on corporate social responsibility (CSR) in the Pakistani setting. The study further added to the body of knowledge by comparing the impact of board characteristics in family versus non-family businesses in an emerging market. The study’s sample consists of 139 non-financial Pakistan Stock Exchange (PSX) listed firms from 2008 to 2019. The level of CSR among sample firms was assessed using a multidimensional financial approach. The random-effect model was (...) employed to test the study’s hypotheses. The findings support the dysfunctional view of the role of the board of directors’ in family-owned businesses. Overall, board size and CEO duality have a significant negative impact on CSR, whereas board independence has a significant positive impact. While these findings applied to both family-owned and non-family-owned businesses. It was discovered that among family-owned businesses, boards tend to look after the interests of family members, and thus are less likely to support CSR. The findings of this study will assist regulatory authorities, investors, and financial analysts in understanding CSR practices in Pakistani firms, allowing them to review the role of the board of directors in CSR among family and non-family-owned firms. (shrink)

Improved governance in any economy indicates government stability, secured law and order, and minimum internal and external conflicts. A higher level of governance may demonstrate the healthy performance of economic activities and tax revenue collection. Hence, it is vital to investigate the relationship between governance and tax revenue collection in any developing country. Therefore, we aim to investigate the impact of governance on tax revenue in Pakistan using control variables inflation and industrial value-added. The Autoregressive Distributive Lag cointegration technique is (...) utilized to find the long- and short-run effects of hypothesized variables on the tax revenue using a period 1976–2019. After employing a cointegration on the hypothesized model, the results expose that government stability, law and order, and internal and external conflicts leave a positive and significant impact on tax revenue in the long and short run. Hence, it is concluded that governance is an essential source in expanding tax revenue in Pakistan. Moreover, industrial value-added and inflation also show positive effects on the tax revenue. On the grounds of these results, it is proposed that the government should make serious efforts to improve governance and industrial activities for better tax revenue collection. (shrink)

Despite the significant amount of debate that Merleau-Ponty’s work has seen over the years, it remains an unresolved issue whether his phenomenology offers what he announces as a ‘new definition of the a priori’. In this paper, I make a case in favor of his claim by clarifying his commitments to the a priori against two dominant lines of interpretation, naturalist and Kantian. I argue that Merleau-Ponty’s view that the sciences themselves rely on the a priori method of Wesensschau establishes (...) his basic commitment to apriority. At the same time, Merleau-Ponty’s treatment of the a priori differs in important respects from the Kantian a priori and its transcendental idealist ramifications because, on his view, the subject is not the unique ground of constitution. Having tackled these obstacles to understanding Merleau-Ponty’s commitments to the a priori, I argue in light of his conception of ‘radical reflection’ that rather than being a static element of experience, the a priori stands in a dynamic relation with the a posteriori as a distinctive way of articulating structures of lived experience. (shrink)

This paper empirically investigates the impact of cognitive board diversity in education, expertise, and tenure facets on financial distress likelihood in the emerging economy of China. This study examines how this relationship varies across State-Owned Enterprises and Non-State-Owned Enterprises. Paper argues that the Chinese stock market, as a typical emerging market, is an excellent laboratory for studying the impact of board diversity on the probability of financial distress. Its underdeveloped financial system and inadequate investor protection leave firms unprotected from financial (...) hardship. A sample of 12,366 observations from 1,374 firms from 2010 to 2018 shows that cognitive diversity qualities are positively linked with Z-score, implying that directors with different educational backgrounds, financial skills, and tenures can assist in reducing the probability of financial distress. Cognitive board diversity reduces the likelihood of financial distress in SOEs and NSOEs. However, tenure diversity is insignificant in all cases. Furthermore, the robustness model “two-step system Generalized Methods of Moments ” demonstrated a positive association between educational diversity, financial expertise, and financial distress scores. The results have significant implications for researchers, managers, investors, regulators, and policymakers. (shrink)

This study aims to examine the underlying mechanism of the relationship between perceived green human resource management and perceived employee green behavior. By drawing on attitude and social exchange theories, we examined green commitment as a mediator and green knowledge sharing as a moderator of the GHRM–EGB relationship. The study employs partial least square structural equation modeling to analyze 329 responses. Data were collected in two time lags. The empirical results confirmed that GC mediates the relationship between GHRM and EGB. (...) However, the study results found that GKS moderated the indirect influence of GHRM on green behavior via GC. This research signifies the effect of GHRM, GKS, GC, and green behavior on organizations’ sustainability and environmental management. Despite the emerging literature on the significance of green practices in organizations for environmental management, no study has examined the moderating role of GKS on the indirect effect of GHRM on green behavior via mediating role of GC. This study offers valuable insight into environmental management in organizations through green practices and green behavior. (shrink)

Despite periods of resurgence over the last decades, it is safe to say that transcendental arguments no longer enjoy a prominent presence in the philosophical landscape. One reason for their declining prominence is the sustained suspicion that despite their self‐proclaimed metaphysical neutrality, transcendental arguments are, in fact, metaphysically committed. This paper aims to revive the discussion of transcendental considerations by offering a metaphysically neutral account of transcendental arguments. I argue that a metaphysically neutral conception of transcendental arguments requires a revision (...) of two concepts constitutive of transcendental claims, namely, transcendental necessity and the a priori. I propose a transcendental reading of Wittgenstein's On Certainty, which, I maintain, provides us with an alternative, metaphysically neutral understanding of these concepts. Thus revised, transcendental claims are suitable for what Mark Sacks once described as the “post‐metaphysical” orientation of contemporary philosophy. (shrink)

Management of information is facilitated by unambiguously tracking portions of reality over time. To track the portions of reality, a referent tracking system is used. The referent tracking system is able to communicate with other tracking systems and/or tradition information systems. Errors in the referent tracking system are detected and corrected to maintain actual representations of the portions of reality.