The purpose of this study was to investigate whether intent, an attribute of earnings management, affected the evaluation of the level of ethical acceptability of other EM attributes reported by senior Canadian undergraduate accounting students. Extending work in the U.S. begun by Merchant and Rockness and Bruns and Merchant, 22–25, 1990), our results indicate that there were statistically significant differences in the assessments of ethical acceptability attributable to intent. There were also significant differences attributable to gender.

Many studies have investigated the effect of multilingualism on improving personality traits, namely cultural empathy, open-mindedness, flexibility, emotional stability, and social initiative of international students, or students in an international degree program. However, few studies have examined such an issue for EFL learners as they further their academic levels in English as a medium of instruction setting. The main tool used in this exploratory descriptive study was the short version of the multicultural personality questionnaire that was developed by Van der (...) Zee et al. Five hundred and seventy-seven Saudi female EFL undergraduates participated voluntarily across various academic levels, as well as recently graduated students; all of whom were exposed to various amounts of EMI. Prior to the study and before administering the questionnaire, the IELTS test was used to measure language proficiency of EFL learners to make sure that the collected data of the MPQ were analyzed statistically to generate means and standard deviations. The results of ANOVA test revealed that not only did all participants improved in cultural empathy followed by open-mindedness, but their improvement of the other dimensions of flexibility, social initiative, and emotional stability appeared to be randomly similar between only two or three groups of academic levels. The results also showed that there was no gradual sequence of developments or deterioration of any multicultural personality dimensions as students advanced in their academic levels or as a result of getting exposed to various amounts of EMI. Finally, this research provides some implications related to widening the scope of the study for further research such as comparing trilingual and bilingual learners and modifying the diagnostic ability of the MPQ. (shrink)

Este artículo elabora la crítica habermasiana del trabajo del antropólogo Talal Asad. Basándome flexiblemente en Habermas, defiendo que la crítica de Asad al secularismo y a la democracia liberal adolece de «esencialismo» (de un binarismo reduccionista entre los «musulmanes» y los «occidentales») y de «autorreferencia» (una dependencia implícita de las ideas noramtivas que se rechazan explícitamente). Finalmente, defiendo el enfoque habermasiano sobre el caso del Islam en Europa frente al enfoque asadiano.

Most observers agree that modern physical theory attempts to provide objective representations of reality. However, the claim that these representations are based on conventional choices is viewed by many as a denial of their objectivity. As a result, objectivity and conventionality in representation are often framed as polar opposites. Offering a new appraisal of symmetry in modern physics, employing detailed case studies from relativity theory and quantum mechanics, Objectivity, Invariance, and Convention contends that the physical sciences, though dependent on convention, (...) may produce objective representations of reality. Talal Debs and Michael Redhead show that both realists and constructivists have recognized important elements of an understanding of science that may not be contradictory. The position--"perspectival invariantism"-- introduced in this book highlights the shortcomings of existing approaches to symmetry in physics, and, for the constructivist, demonstrates that a dependence on conventions in representation reaches into the domain of the most technical sciences. For the realist, it stands as evidence against the claim that conventionality must undermine objectivity. We can be committed to the existence of a single real ontology while maintaining a cultural view of science. (shrink)

The history of Total Quality in Education and Students’ Quality Circles in Turkish educational institutions is introduced through “İmece Circles (İCs).” The history dates from the foundation of the Turkish Republic in 1923, and industrial quality-focused reforming actions in the 1980s. The Total Quality implications of the Ministry of National Education in 1990s will be discussed, with an account of the efforts of the writer as the Director of the Turkish Center for School of Quality and the Director General for (...) Turkey for the World Council for Total Quality and Excellence in Education. The theory, practices and outcomes of nearly 2,000 ICs will be reported. Among the key innovations has been “Total Quality Management,” and its implementation, through various methods and tools, in different settings such as “Quality Circles.” The article concludes with some recommendations. (shrink)

Ce texte, écrit à la suite des attentats du 11 septembre 2001, tente de redéfinir les notions de laïcité et de sécularisme en marge des grands récits de sécularisation. La modernité laïque n’est ni la simple séparation du politique et du religieux, ni ce qui reste lorsque la religion décline ou s’efface. Dès lors que le concept de « religion » renvoie lui-même à une construction historique qui diffère selon les espaces politiques, l’on doit affirmer que la modernité laïque est (...) la production d’un nouveau partage entre le religieux et le politique, d’une redéfinition de ce qu’est censé être la « religion » et, avec elle, l’éthique et la politique. Le texte discute ensuite le libéralisme politique de Charles Taylor de façon critique. L’unité de la modernité politique n’est pas factuelle, c’est l’unité d’un projet moderne : elle a un but politique dont l’hégémonie se lit dans le fait que les peuples extra-européens sont perpétuellement invités à s’y mesurer. Cette analyse dessine enfin la voie d’une anthropologie du sécularisme défini comme une doctrine qui cherche à émanciper la sphère publique d’un religieux oppressif, mais aussi et surtout comme une forme de vie laïque : un ensemble d’attitudes spécifiques, un certain rapport au corps et à la souffrance ainsi qu’un modèle de subjectivité. (shrink)

Over the past century, private tutoring in many countries has increased dramatically. Moreover, the main disadvantage of PT is that has a byproduct and a characteristic on the educational system in developing countries in terms of contributing to conditions such as large class sizes, low public expenditures, and an inadequate number of universities. In Saudi Arabia, the spread of PT at school and university levels has yet to be addressed by researchers. One goal of this examination was to research the (...) spread of PT in relation to mathematics being taught at school and university levels. This investigation used quantitative data of the questionnaire to determine the reasons for the spread. A total of 1000 students responded from University of Ha’il. The edge plans given results that are associated and like the assessment that is performed with the whole data. The current study found that a good family financial situation and lack of parental supervision of the children were significant factors underlying the spread of private tutoring at school and university levels. (shrink)

Urban Studies is an interdisciplinary and rapidly evolving field. The aim of this study is to assess the development of Urban Studies as an academic field from 2011 to 2019, by focusing on number of journals and articles, their openness, and their respective bibliometric indicators. A Scopus-based journal-level analysis and a Web of Science-based article-level analysis were performed. Publications from 2011 to 2019 were filtered for ‘Urban Studies’. In 2019, there were 193 Urban Studies journals compared to 83 journals in (...) 2011. The percentage of open access publications increased from 25.6% in 2011 to 45% in 2019. The number of yearly publications was 13,007 in 2011 and expanded to 36,805 in 2019. The number of open access journals significantly increased from 18 (22%) in 2011 to 69 (35.9%) in 2019 (p = 0.005). Institution-based and small publishers are leading the way toward open access journals; the number of open access journals are significantly greater than the number put out by mainstream large publishers. Urban studies is a rapidly evolving interdisciplinary field with different related fields contributing to its development. (shrink)

L’islamisme est-il une forme religieuse de nationalisme? Asad répond en montrant que l’islamisme et le nationalisme partagent un même souci de l’État moderne. Ils se différencient néanmoins profondément dès que l’on envisage les modalités de ce rapport. L’islamisme résulte d’une traduction de la tradition qu’il investit dans une situation dominée par l’État moderne et par une politisation des sphères sociales qu’il régule. Il entre ainsi en concurrence avec le marxisme sur le terrain de l’antiétatisme.

Emotions are multimodal processes that play a crucial role in our everyday lives. Recognizing emotions is becoming more critical in a wide range of application domains such as healthcare, education, human-computer interaction, Virtual Reality, intelligent agents, entertainment, and more. Facial macro-expressions or intense facial expressions are the most common modalities in recognizing emotional states. However, since facial expressions can be voluntarily controlled, they may not accurately represent emotional states. Earlier studies have shown that facial micro-expressions are more reliable than facial (...) macro-expressions for revealing emotions. They are subtle, involuntary movements responding to external stimuli that cannot be controlled. This paper proposes using facial micro-expressions combined with brain and physiological signals to more reliably detect underlying emotions. We describe our models for measuring arousal and valence levels from a combination of facial micro-expressions, Electroencephalography (EEG) signals, galvanic skin responses (GSR), and Photoplethysmography (PPG) signals. We then evaluate our model using the DEAP dataset and our own dataset based on a subject-independent approach. Lastly, we discuss our results, the limitations of our work, and how these limitations could be overcome. We also discuss future directions for using facial micro-expressions and physiological signals in emotion recognition. (shrink)

International economic law is peculiar. It claims universal character, yet eschews engagement with many, if not all, the racialised features of the global political economy. Its scholars mostly ignore imperialism, colonialism, and capitalism; they exclude slavery, predation, and racism altogether. In the following article, we draw upon Walter Rodney’s dialectics of development to offer a racial capitalist critique of international economic law. The disciplinary boundaries and operative logic normalised by its denizens corral us in a white, Eurocentric episteme. Ahistoricism, decontextualisation, (...) and externalisation are three epistemic devices at the forefront of the exclusionary discourse of IEL. In this space, the histories and epistemologies of Black peoples are ghettoised, treated as alien to the framework. After identifying this bias, we use the Black Radical Tradition to evaluate IEL’s amenability to the racial capitalism critique. (shrink)

There are few examples in the literature of objective measures for the assessment of donor willingness. The author describes the scoring system in use at his own renal transplant unit which has brought objectivity to the process of determining the willingness of living related donors. In this system, a total score to determine the degree of willingness or unwillingness is calculated based on responses to a series of questions. The author believes that with minor modifications this system could be implemented (...) by transplant units in different countries and cultures to screen out donors who are acting under duress. (shrink)

Neutrosophy, the study of neutralities, is a new branch of Philosophy that has applications in many different fields of science. Inspired by the idea of Neutrosophy, Smarandache introduced NeutroAlgebraicStructures (or NeutroAlgebras) by allowing the partiality and indeterminacy to be included in the structures’ operations and/or axioms.

Abstract - The aim of the study is to identify the degree of administrative transparency in the Palestinian higher educational institutions in the Gaza Strip. In the study, the researchers adopted a descriptive and analytical method. The research population consisted of administrative staff, whether academic or administrative, except for those in senior management or the university council. The study population reached 392 employees. A random sample was selected (197). The number of questionnaires recovered was (160) with a recovery rate of (...) (81.2%). The researchers used a questionnaire for the data collection and were treated using SPSS to obtain the results. The results show that there is no significant difference between male responses and female responses due to gender variable. The results also confirm that there is no significant difference between respondents' responses due to the age variable. The results also showed a significant difference between respondents' responses attributed to the university variable. There is a fundamental difference between respondents' responses attributed to the scientifically qualified variable. The results also confirmed a significant difference between respondents' responses attributed to the management level variable. The results also confirmed a significant difference between respondents' responses due to variable years of service. The research reached a number of recommendations, the most important of which is: The necessity of Palestinian universities to adhere to the application of transparency standards in all university activities. The need to benefit from regional and international experience in the application of transparency systems within universities and to examine the possibility of applying these systems in our universities. As well as the need to engage in the program of teaching transparency in universities, as it is confirmed that only five universities participated in this experiment. The importance of raising awareness among the employees of Palestinian universities to clarify the foundations of building transparency and its dimensions to represent the active supporter through workshops and seminars. (shrink)

TEXTO PUBLICADO PELO CENTRO DE ESTUDOS ÁRABES CONTEMPORÂNEOS - Universidade de Georgetown Washington D.C. 20057. Março de 1986.

Machiavelli, Niccolò, 1469-1527; political views; political science; international relations; philosophy.

This study reveals that increases in the global population command an augmented demand for products and services that calls for more effective ways of using existing natural resources and materials. The recent development of information and communication technologies, which had a great impact on many areas, also had a damaging effect on the environment and human health. Therefore, societies are moving toward a greener future by reducing the consumption of nonrenewable materials, raw materials, and resources while at the same time (...) decreasing energy pollution and consumption. Since information technology is considered a tool for solving ecological difficulties, the green Internet of things is playing a vital role in creating a sustainable home. Extensive data analysis is required to obtain a valuable overview of the large and diverse data generated by the G-IoT. The gathered information will facilitate forecasting, decision-making, and other activities related to smart urban services and then contribute to the incessant development of G-IoT technology. Therefore, even if sustainable and smart cities become an actuality, the G-IoT approach and the knowledge gained through big data analysis will make cities more sustainable, safer, and smarter. The goal of this article is to combine innovation in technological development with the main focus on resource sharing in creating cities that improve the quality of life while reducing pollution and realizing more efficient use of the raw materials. In the practice of big data science, it is always of interest to provide the best description of the data under consideration. Recent studies have pointed out the applicability of the statistical distributions in modeling data in applied sciences. In this article, we introduce a new family of statistical models to provide the best description of the life span of the wireless sensors network’s data. Based on the proposed approach, a special submodel called new exponent power-Weibull distribution is studied in detail. The applicability of the proposed model is shown by analyzing the life span of the wireless sensors network’s data. (shrink)

ʻAyyānī, Yaḥyá ibn Ḥumaydān, ca. 12th century; Muslim scholars; Yemen; views on Islamic philosophy.