Contributed research papers on theoretical and practical aspect of Dharma in Vedic and classical Sanskrit literature.

In this paper, we seek to answer two questions: (1) what does boardroom diversity stand for in the strategic management literature? And, (2) is there a significant relationship between boardroom diversity and corporate social performance. We first clarify the boardroom diversity concept, distinguishing between a structural diversity of boards and a demographic diversity in boards, and then we investigate its possible linkage to social performance in a sample of S&P500 firms. We find a significant relationship between diversity in boards and (...) social performance. This relationship is moderated by diversity of boards. Our results also reveal the effects of the specific variables that make up the diversity of boards and diversity in boards constructs. In particular, gender, and age have a significant effect on corporate social performance. Some important measurement issues are raised and discussed. (shrink)

Critical study on Sankhya-Yoga philosophy based on Tattvayāthārthyadīpana commentary on Tattvasamāsasūtra and Bhāvāgaṇeśīyavr̥tti on Yogasūtra by Bhāvāgaṇeśa.

Root text and autocommentary on Buddhist logic.

Plausibly, when we adopt a probabilistic standpoint any measure Cb of the degree to which evidence e confirms hypothesis h relative to background knowledge b should meet these five desiderata: Cb > 0 when P > P < 0 when P < P; Cb = 0 when P = P. Cb is some function of the values P and P assume on the at most sixteen truth-functional combinations of e and h. If P < P and P = P then (...) Cb ≤ Cb; if P = P and P < P then Cb ≥ Cb. Cb – Cb is fully determined by Cb and Cbe – Cbe; if Cb = 0 then Cb + Cbe = 0. If P = P then Cb = Cb. (shrink)

This study investigates the engagement of family firms in corporate social responsibility. We first compare their corporate social performance to non-family firms. Then, following recent evidence on the heterogeneity of family firms, we examine two factors that may influence CSP within family firms: the level of family control and the governance orientation of the country in which they operate. This research is based on a theoretical framework which considers both agency and socioemotional wealth influences on family firms CSR engagements. Overall, (...) we find that family firms exhibit lower CSP than non-family firms. But when focusing on family firms, our analyses show a curvilinear relationship between family control and CSP. At lower levels of control, family owners invest more in social initiatives to protect their SEW. Beyond a threshold level of control that we estimate at 36 % in our sample, economic considerations prevail over SEW and social performance starts decreasing. We also find that family firms operating in stakeholder-oriented countries are more attentive to social concerns than those operating in more shareholder-oriented countries. (shrink)

This study explores why and how firms respond to social demands through philanthropic giving in the context of a severe natural disaster. Drawing on Marquis and Qian's organizational response model to government signals, we integrate resource dependence theory and institutional theory to build a two-step model of organizational response to social needs, in situations of disaster relief. We argue that firms depending more on the government for support are more likely to donate in disaster relief, while firms who receive more (...) scrutiny from the government and the general public and firms having more slack resources are likely to donate more. Evidence from Chinese listed companies' donations to the 2008 Sichuan earthquake largely supports our predictions. This study provides a more precise understanding of the corporate philanthropic decision process, decoupling the drivers of philanthropic giving, and those determining the amount given. Theoretical and practical implications are suggested. (shrink)

Institutional and resource dependence theories point at the roles of government and peers’ behavior as determinants of firms’ social behavior. This is tested in this research, with important implications for both theory and practice. Using data from a national survey of Chinese private small- and medium-sized enterprises in 2008, this paper examines the role of government intervention in corporate philanthropy, as well as the moderation effect of peers’ giving. Results show that government intervention, when using a Marketization Index as a (...) measure, increases CP. In addition, the community peers’ giving enhances the positive effect of government intervention on SMEs’ giving. But the moderation effect of industry peers’ giving is generally not supported except when CP is measured as giving-to-sales. In general, community peers appear to be a clear reference for SMEs and, in relation to government intervention, exert a dominant isomorphic influence. The findings provide strong support to the neo-institutional theory perspective on philanthropy. Important theoretical and practical implications are suggested. (shrink)

In the history of İslāmic thought, Māturīdī is a famous scholar both in the field of kalām and tafsir. Being approved by Māturīdī, the distinction of tafsir and ta’wīl, which makes possible to take the comments made about the verses into sistematic framework, is quite important. There is an important information both about content of the distinction approved by Māturīdī and the main reasons that necessiated this distinction in the introduction of Samarqandī’s Sharh at Ta’wīlāt. From this information, it is (...) understood that the distinction of tafsir and ta’wīl had dated back to older time than Māturīdī and previous scholars dealed with the problem that necessiated this distinction and Māturīdī inherited this distinction from his predecessors. Information in the Sharh at Ta’wīlāt reveals that according to Māturīdī the companions had made interpretation (ta’wīl) in addition to tafsir and the explanations made by certain evidences is tafsir too. Therefore this information gives us the opportunity flexing the acceptance of the idea “tafsir, is dedicated to the companions, ta'wīl is dedicated to fuqaha (jurists)” and asserting that companions and scholars made both tafsir and ta’wīl. In this paper, we will research whether the distinction tafsir and ta’wīl regarded by Māturīdī completely belonged to his or not and content of the distinction and its reasons. We will also analyze this distinction according to examples in the Ta’wîlāt. Summary: An important distinction is made between the concepts of tafsir and ta’wīl in the short preface of Māturīdī's tafsir, and this distinction is particularly prominent in contemporary tafsir studies. Because from the point of view of the value they carry, the explanations for these differences and concepts express the legitimacy of the following mufassirūn (writers of a commentary on the Qur’an) to be able to perform tafsir, as well as the value of the explanations found in tafsir literature in terms of certainty. In Ta'wīlāt, tafsir is described as the precise determination of what is intended. Determination of what is exactly intended in verse/wording is bound to certainly know the conditions under which it was revealed. Because they are the first to be addressed directly and they witnessed the context, the tafsir is only for the companions (ṣaḥābah pl. aṣḥāb). On the other hand, ta’wīl is not a definite determination of what is intended, but rather it is explained as putting the possibilities forward. In this case, ta’wīl is dedicated to the scholars after the companions. When we look at the other tafsir sources that include his views, it can be understood that this brief information in the preface of the tafsir which survived to our day is partially incomplete. Samarqandī's Sharhu’t-ta'wīlāt is the most important of these sources. According to the information here, Māturīdī states that some scholars distinguish tafsir and ta’wīl from each other. In these distinctions, tafsir is either described in relation to a definitive statement or in relation to being familiar with the conditions of revelation, while ta’wīl is described as extracting meanings from the verses and making possible meanings without claiming certainty. These explanations show that the distinction between tafsir and ta’wīl in Ta'wīlāt's preface was mainly based on the period before Māturīdī. These statements, which Māturīdī transmitted from some scholars in the beginning of Sharhu’t-ta'wīlāt, were then transmitted by Omar al-Nasafī, Mahāyimī and Molla Husrev. In some sources, it was also transmitted that similar explanations were made by scholars such as an-Nadr b. Shumayl, al-Hussein b. Fadl al-Bacelī and Ibn Durayd before Māturīdī.Some explanations of Māturīdī in Ta'wīlāt enables the theory of tafsir-ta’wīl to be understood at a wider level. When the examples are examined, it is observed that Māturīdī exhibited two types of attitude against the tafsir of the companions. He states that one of these is that if the transmission is true, what is intended is exactly what is stated in the narrated. The second is that he sometimes does not accept these explanations and suggests additional opinions. The reason he refuses is that sometimes he does not find the transmission reliable, and sometimes he thinks that companions performed ta'wīl. If this is the case, the dedication of ta’wīl to those coming later should not be absolutized. Because the companions can perform both tafsir and ta’wīl. The examples in Ta'wīlāt clearly reveal what areas tafsir, which is defined as a definite statement, covers. According to this, first, tafsir is related to the field of “invisible” about the past and the future. Secondly, its meaning and practice is only about the information of the “statement” about the issues that can be revealed by the Prophet (pbuh). In the third aspect, it is related to “revelation” information reporting the context in which the verses descended. In the beginning of Sharhu’t-ta'wīlāt, Māturīdī says that the explanations made based on the definitive evidences such as mutawātir (repetition; narration reported by large number reporters) and ijmā (consensus) also fall under the category of tafsir. However, it is also necessary to add intellectual evidence to these evidences. Because intellectual evidence is also important in the epistemology of Māturīdī. In fact, the truthfulness of nass (text) is primarily based on intellectual evidence. First, the issues of theology are proven by certain intellectual evidence, and then, on the basis of this, the meanings expressed by the nass acquire the value of certainty and truthfulness. With the definitive acceptance of reason in theology, what some nass express confirm each other and are used as evidence in the process of interpretation. Therefore, since some of the intellectual evidence, ijmā and mutawātir news provide definitive information, explanations based on them are also seen as tafsir. Considering the fact that the above-mentioned evidence was also used by those coming after the companions, it can be concluded that tafsir can be performed by not only the companions but also those coming after them. In this case, it should be accepted that tafsir is not performed only by the companions, and that the succeeding mufassirūn can also perform tafsir as well as ta’wīl. When we look at the examples based on these evidence, there are two different situations in Ta'wīlāt. The first is that Māturīdī sometimes has views on evidence based on mutawātir and ijmā and sometimes suggests different opinions from the assumptions that he said there was ijmā in particular. Because these evidences are certain, it is understandable that he remains bound to them. However, as a possible reason for his opposition to ijmā, it can be said that he thinks only the following generations enter the scope of ijmā. Because, according to Samarqandī, Māturīdī's objection to such information does not seem possible, since ijmā of the companions in a matter is accepted. Although he sometimes said that there was ijmā, the reason why no such ijmā was mentioned in other tafsir sources and sometimes, it may be considered that he did not respect other views in the face of ijmā as a reason for including different views or it may be thought that he was unaware of the different views that were transmitted. The second remarkable situation is that according to Māturīdī, intellectual evidence, in particular, can reveal only the “knowledge of existence” of the issues related to theology. Māturīdī thinks that their nature cannot be certainly known, and that the explanations made regarding their nature are only ta’wīl. For this reason, he firmly rejects the interpretation of the khabarī attributes about Allah in accordance with the idea of tashbīh and tajsīm (anthropomorphism). (shrink)

Language and languages; linguistics; Arabic language; sufism.

Pierre Duhem , Physicien-Théoricien, Philosophe et Historien des Sciences, auteur de La Théorie Physique, son objet, sa structure et d’ouvrages d’histoire de la physique, est le promoteur de recherches originales et qui s’avèrent fécondes dans le domaine de la Thermodynamique. Duhem affirme des positions originales en matière philosophique, et Sozein ta Phainomena, écrit en 1908, demeure un témoignage brillant d’un courant ignoré, méconnu, voire méprisé. Les questions sur l’objet de la physique abordées dans ce petit ouvrage restent cependant d’une actualité (...) brûlante à une période où la science et les techniques prennent une place toujours plus importante dans la civilisation et la vie quotidienne. (shrink)

The advocates of “doing well by doing good” have advised firms to invest in corporate social responsibility (CSR), but firms may get lost on how to invest their limited resources in it since CSR is a complex concept involving many activities and different types of stakeholders. In this work, we draw upon the perspective of stakeholder saliency and the stakeholder resource-based view (SRBV) to propose that stakeholders may have different levels of expectations for CSR and contribute to firm value creation (...) differently. Therefore, firms using different CSR to treat different stakeholders (high CSR variability) will have better financial performance. We further propose that context, in particular media coverage and state ownership, moderates the relationship between CSR variability and firm performance, as stakeholders of highly visible firms and state-owned enterprises (SOEs) may frown upon a discriminate treatment in CSR. Findings based on a sample of 3313 publicly listed firms and 15,324 firm-year observations in China's stock markets during the 2010–2018 period provide good support for our predictions. (shrink)

ABSTRACT The publication of Ta-Nehisi Coates's Between the World and Me has been met with mixed and widespread reviews and reactions. Responses have ranged from a critique of his “pessimism” to a grand celebratory remark announcing him as the next great intellectual and social critic in the mold of James Baldwin. Yet there are few reviews that have acknowledged Coates's project as a materialist cosmology of the body, meaning that while Coates embraces terrestriality over transcendence, he nevertheless sees great possibilities (...) in the body, the greatest of which is the creation and destruction of “galaxies of reality.” More than just examining race and race relations in the midst of one of the highest incidences of black death, Coates's book examines the meaning of this lived reality at the level of the body and its capacities to both open up and close down material possibilities of life and death. This article will investigate the meaning of the body in Coates's book, its relationship to “race,” and will argue that while Coates does not offer us a solution to the problem of racial embodiment, he does offer the idea that one can and must make peace within the chaos of existence. (shrink)