The paper analyses the behaviour of French corporate executives towards the adoption of Internet voting at shareholders’ general meetings. The research extends the studies of legitimation strategies and institutional theory to a new topic and a new instrument of corporate governance. Taking a qualitative approach, the paper examines the particular case of a technology that is adopted by a company for the benefit of its shareholders. It contributes theoretically by showing how executives respond to institutional pressures when responding could affect (...) their own interests. The findings illustrate the nature and extent of six legitimation strategies used by executives when confronted by Internet shareholder voting. Interestingly, the results highlight the prevalence of manipulation and coalition-building strategies. A typology of adoption behaviours is also proposed. Interestingly, the results show how executives worry about the risk that Internet voting may lead to a loss of control. Overall, the paper argues that the relationship between shareholders and executives with regard to corporate governance is partially reversed by the adoption of Internet voting. Some theoretical and managerial implications of the paper for the literature on corporate governance and business ethics are discussed. (shrink)

The concept of reincarnation is believed to be the rebirth of humans in the world as a form of part of their life journey in accordance with their actions during life with various forms of reincarnation—including being able to be reborn as humans or animals. This article aims to discuss Mullā Ṣadrā’s eschatological thoughts, especially his criticism of the concept of reincarnation which has been believed by Hindus and Buddhists. Reincarnation is a topic of discussion for philosophers including Islamic philosophers (...) in discussing the spirit, soul, body, death, and resurrection. Ṣadrā’s rejection of the concept of reincarnation is found in one of his main works entitled al-Asfār al-Arba‘ah. By using analytical and descriptive methods, it was concluded that Mullā Ṣadrā rejected the concept of reincarnation with his five philosophical arguments, including the natural unity argument, the material and form needs argument, Kawn and Fasād’s argument, the vacuum argument, and the argument with five premises. These philosophical arguments are based on Ṣadrā’s main philosophical principle, namely the substantial movement of the soul. Even though he rejects the concept of reincarnation, Ṣadrā still believes in the resurrection of the soul and body after death, which will continue the journey towards the highest perfection in the afterlife. (shrink)

Islamic banking is based on moral foundations that make it distinct from conventional banking. Some argue that because of its foundation in Islam, Islamic banking may represent a more morally appealing alternative. Yet, evidence shows that this is not the case. Indeed, the current practice of Islamic banking has not been able to achieve its goals which are based on Islam's moral values: to enhance justice, equitability, and social well-being. This essay examines the extent to which Islamic banking is ethical (...) and concludes that the practice of the industry does not seem to be de facto ethical from the Islamic perspective of ethical values. It only consists in trading the same instruments of conventional banks without genuinely enforcing Islam's ethical vision. The practice of Islamic banking misrepresents Islam and does not contribute to solving social problems. The interaction between maqasid al-shari᾽a and qiyās provides a supplementary tool for interpreting the failure of the prior in terms of the practical misuse of the latter by Islamic banks. This essay provides an interpretive approach to the current debate about why Islamic banking has failed and suggests ways to move cautiously in the future. (shrink)

_Autonome Praxis und intelligible Welt_ provides a reconstruction of Kant’s theory of freedom including the concept of transcendental-practical freedom as a specific type of action based on principles and reasons.

Abstract The purpose of this paper is twofold: (i) we will argue that formal semantics might have faltered due to its failure in distinguishing between two fundamentally very different types of concepts, namely ontological concepts, that should be types in a strongly-typed ontology, and logical concepts, that are predicates corresponding to properties of, and relations between, objects of various ontological types; and (ii) we show that accounting for these differences amounts to a new formal semantics; one that integrates lexical and (...) compositional semantics in one coherent framework and one where formal semantics is embedded with a strongly typed ontology; an ontology that reflects our commonsense knowledge of the world and the way we talk about it in ordinary language. We will show how in such a framework a number of challenges in the semantics of natural language are adequately and systematically treated. (shrink)

This article investigates the efficacy of a form of electoral innovation unique to the island-state of Singapore, the Nominated Member of Parliament scheme, and its impact on democratic governance, in light of the changing political landscape. A comparative perspective will be employed and broader conclusions on electoral engineering will be reached, especially for democratizing countries. Contrary to conventional scholarly wisdom, I argue that the NMP scheme can actually boost democratic representation in the country, considering the changing political landscape in the (...) state previously dominated by a hegemonic party. This is via two ways: firstly, NMPs could better represent the voices of the people at the margins of society and, secondly, they could be better positioned to raise issues that are deemed too to be raised by opposition parties. NMPs can enhance democratic governance by promoting deliberation, accountability, and representation. (shrink)

The past few years have witnessed a growing interest among scholars in the study of both the urban contour of the Andalusi cities and the estates called almunias. Almunia is a complex model of agricultural exploitation linked to elites and power, which also served other functions such as to provide space for solace. Ever since Joaquina Eguaras conducted the edition and translation of the Treatise of Agriculture of Ibn Luyūn in the seventies of the last century, her translation of the (...) last chapter about the organization of an almunia has been repeatedly reproduced and used to understand the archaeological remains of these properties or to interpret the information provided by the documentary sources. This article offers a new and more comprehensible translation of the text that attempts to correct some of the confusions Eguaras translation presents. For the purpose of comparability, the same manuscript, used earlier by Eguaras and currently preserved in the School of Arabic Studies, CSIC in Granada, has been used in the article. Additionally, the six marginal notes attached to the chapter, that have never been hitherto used in any study, have been included in this paper. The data provided by the 29 verses and six marginal notes, have been exhaustively analyzed and grounded in the existing knowledge about these estates along with the Andalusi agricultural practices of the time. Finally, this paper offers a hypothetical graphic reconstruction in which the ideas that Ibn Luyūn wanted to convey are visually translated. (shrink)

Parity games are combinatorial representations of closed Boolean μ-terms. By adding to them draw positions, they have been organized by Arnold and Santocanale [3] and [27] into a μ-calculus whose standard interpretation is over the class of all complete lattices. As done by Berwanger et al. [8] and [9] for the propositional modal μ-calculus, it is possible to classify parity games into levels of a hierarchy according to the number of fixed-point variables. We ask whether this hierarchy collapses w.r.t. the (...) standard interpretation. We answer this question negatively by providing, for each n≥1, a parity game Gn with these properties: it unravels to a μ-term built up with n fixed-point variables, it is not semantically equivalent to any game with strictly less than n−2 fixed-point variables. (shrink)

Kindī, d. ca. 873; terminology; philosophy, Islamic; dictionaries.

The issue of existence - quiddity difference is one of the important issues that were put forward for the first time in Islamic philosophy without having any background in Greek philosophy. Aristotle's metaphysics which is the main source of the first philosophy contains only synonymous and verbal meaning ofexistence. The issue of existence - quiddity difference has no room in Aristotle's works. This issue was proposed first by Farabi and then was completed by Ibn sina. In Islamic philosophy when it (...) is proved that existence in the mind is neither identical with quiddity nor a part of it but differs with it and is excess of it, that is, when it is proved that existence occurs on quiddity, this question arises that how is their relation in the outside? Whether existence occurs on quiddity or existence and quiddity are identical in the external world? To this question the Islamic philosophers answer that existence and quiddity are identical in the outside and it isimpossible that they differ from each other in the external world. The importance of this issue is that it finally led to the origination of the doctrine of the principality of existence which is known as the culmination of Islamic philosophy. The main goal of this article is study this issue and its impact upon the origination of the doctrine of the principiality of existence. (shrink)

This paper investigates the effect of female representation on the board of directors on corporate response to stakeholders’ demands for increased public reporting about climate change-related risks. We rely on the Carbon Disclosure Project as a sustainability initiative supported by institutional investors. Greenhouse gas emissions measurement and its disclosure to investors can be thought of as a first step toward addressing climate change issues and reducing the firm’s carbon footprint. Based on a sample of publicly listed Canadian firms over the (...) period 2008–2014, we find that the likelihood of voluntary climate change disclosure increases with women percentage on boards. We also find evidence that supports critical mass theory with regard to board gender diversity. These findings reinforce initiatives being undertaken around the world to promote gender diversity in corporate governance while demonstrating board effectiveness in stakeholder management. (shrink)

Over two decades ago a "quite revolution" overwhelmingly replaced knowledgebased approaches in natural language processing (NLP) by quantitative (e.g., statistical, corpus-based, machine learning) methods. Although it is our firm belief that purely quantitative approaches cannot be the only paradigm for NLP, dissatisfaction with purely engineering approaches to the construction of large knowledge bases for NLP are somewhat justified. In this paper we hope to demonstrate that both trends are partly misguided and that the time has come to enrich logical semantics (...) with an ontological structure that reflects our commonsense view of the world and the way we talk about in ordinary language. In this paper it will be demonstrated that assuming such an ontological structure a number of challenges in the semantics of natural language (e.g., metonymy, intensionality, copredication, nominal compounds, etc.) can be properly and uniformly addressed. (shrink)

Using a sample of 15,174 firms from 24 countries included in the 2009 World Bank Enterprise Survey, we investigate the impact of disclosure standards and auditing infrastructure on the bribery of public officials to secure government contracts. We find that firms are less likely to grant gift to secure a government contract in countries having more extensive financial reporting requirements and countries where audit firms face a higher litigation and sanction risk. Findings also show that firms are less likely to (...) bribe bureaucrats in case financial statements are reviewed by an external audit firm. Our results are economically significant and are robust to several sensitivity analyses. These findings support certain policies that are currently being implemented or discussed to mitigate bribery within the public sector across the globe. (shrink)

We argue that logical semantics might have faltered due to its failure in distinguishing between two fundamentally very different types of concepts: ontological concepts, that should be types in a strongly-typed ontology, and logical concepts, that are predicates corresponding to properties of and relations between objects of various ontological types. We will then show that accounting for these differences amounts to the integration of lexical and compositional semantics in one coherent framework, and to an embedding in our logical semantics of (...) a strongly-typed ontology that reflects our commonsense view of the world and the way we talk about it in ordinary language. We will show that in such a framework a number of challenges in natural language semantics can be adequately and systematically treated. (shrink)

We argue for a compositional semantics grounded in a strongly typed ontology that reflects our commonsense view of the world and the way we talk about it. Assuming such a structure we show that the semantics of various natural language phenomena may become nearly trivial.

The purpose of this paper is twofold: (i) we argue that the structure of commonsense knowledge must be discovered, rather than invented; and (ii) we argue that natural language, which is the best known theory of our (shared) commonsense knowledge, should itself be used as a guide to discovering the structure of commonsense knowledge. In addition to suggesting a systematic method to the discovery of the structure of commonsense knowledge, the method we propose seems to also provide an explanation for (...) a number of phenomena in natural language, such as metaphor, intensionality, and the semantics of nominal compounds. Admittedly, our ultimate goal is quite ambitious, and it is no less than the systematic ‘discovery’ of a well-typed ontology of commonsense knowledge, and the subsequent formulation of the longawaited goal of a meaning algebra. (shrink)

Despite overwhelming evidence suggesting that quantifier scope is a phenomenon that must be treated at the pragmatic level, most computational treatments of scope ambiguities have thus far been a collection of syntactically motivated preference rules. This might be in part due to the prevailing wisdom that a commonsense inferencing strategy would require the storage of and reasoning with a vast amount of background knowledge. In this paper we hope to demonstrate that the challenge in developing a commonsense inferencing strategy is (...) in the discovery of the relevant commonsense data and in a proper formulation of the inferencing strategy itself, and that a massive amount of background knowledge is not always required. In particular, we present a very effective procedure for resolving quantifier scope ambiguities at the pragmatic level using simple quantitative data that is readily available in most database environments. (shrink)

Quotations of different world philosophers.

On Islamic ethics and Muslims conduct of life.

Business Ethics, the Environment & Responsibility, Volume 31, Issue 2, Page 363-385, April 2022.

Psychological momentum (PM) is thought to be a force that influences judgment, emotion, and performance. Based on a review of the extant literature, we elucidate two distinct approaches that researchers have adopted in their study of PM: the input-centered approach and the output-centered approach. Consistent with the input-centered approach, we conceptualize PM as a process whereby temporal and contextual PM-like stimuli (i.e., perceptual velocity, perceptual mass, perceptual historicity, and perceptually interconnected timescales)—initially perceived as an impetus—are extrapolated to imagined future outcomes (...) through mental simulation. In turn, and consistent with the output-centered approach, we posit that mental simulation elicits experiential (e.g., perceptual, cognitive, emotional) and behavioral states that govern goal pursuit, and that the pursuit of goals further influences perceptions of self, environment, and action quality. In all, we suggest that PM is interdependently linked to perceptions and behaviors in the sense that PM both influences and is influenced by changes in self-perceptions, environmental perceptions, and behavior, and we conclude by linking the PM construct to recent work on prospection. (shrink)

Using a large panel of elections in 44 countries, we show that national elections affect CSR in contrasting ways. We posit and find that in strong institutional environments CSR engagement responds negatively to uncertainty and decreases during election periods relative to non-election periods. However, in the context of institutional weakness, characterized by incomplete and captured national institutions, we find that CSR engagement increases in electoral periods, consistent with rent-seeking behavior. We discuss the implications of these results for both theory and (...) practice. (shrink)

"Novels, movies, and lies - these are all fictions that provoke with their as ifs and what ifs. In response to the idea that fiction has somehow become an unfashionable topic in contemporary criticism, this volume argues that the question of fiction needs to be updated in the absence of a widely accepted theory of truth. This collection, dedicated to the noted scholar and literary critic Lubomir Dolezel, covers an extensive number of theoretical and historical issues relevant to our understanding (...) of the status of fictions - literary or not." "Fiction Updated offers approaches to fiction and poetics that, in an imaginary topography of contemporary humanities, dwell at a distance from both the mimetic theory of literature and deconstruction. The contributors introduce new perspectives to the problem of fictionality, or broaden the scope of its applications, by examining the works of such authors as Homer, Casanova, Aristotle, Woolf, Vaihinger, Borges, Kundera, Coetzee, and Bakhtin."--BOOK JACKET.Title Summary field provided by Blackwell North America, Inc. All Rights Reserved. (shrink)

Business performance is traditionally viewed from the one-dimensional financial angle. This paper develops a new approach that links performance to the ethical vision of Islam based on maqasid al-shari’ah . The approach involves a Pentagon-shaped performance scheme structure via five pillars, namely wealth, posterity, intellect, faith, and human self. Such a scheme ensures that any firm or organization can ethically contribute to the promotion of human welfare, prevent corruption, and enhance social and economic stability and not merely maximize its own (...) performance in terms of its financial return. A quantitative measure of ethical performance is developed. It surprisingly shows that a firm or organization following only the financial aspect at the expense of the others performs poorly. This paper discusses further the practical instances of the quantitative measurement of the ethical aspects of the system taken at an aggregate level. (shrink)

The proposed work describes an approach for segmentation of activated sludge flocs from the microscopic images for monitoring wastewater treatment. The morphological features of flocs and filaments are related to the state of an activated sludge wastewater treatment plant and must be monitored for proper functioning. Hence, image processing and analysis could be a time-saving monitoring tool. To address this challenge, we propose a novel framework involving a multiphase edge detection algorithm based on information theory. The proposed framework is evaluated (...) and scrutinized critically considering the artifacts found in the photographs tested. To evaluate the segmentations, gold approximation of estimated truth images is created. In addition, the performance was subjectively evaluated for its potential for segmenting activated sludge images. Experimental results show that the proposed framework exhibits the good results and demonstrates its effectiveness. (shrink)