This paper presents an examination of the relationship between the presence and composition of a corporate social responsibility (CSR) committee on the corporate governance board and CSR decoupling. Using a sample of listed firms drawn from 41 countries, we found that the presence of a CSR committee on the corporate board is negatively associated with CSR decoupling. We also noted that the nature of the industry to which a firm belongs, a firm's level of CSR orientation, and corporate governance quality (...) strengthen such association. Further analysis of the relationship between the structure of the CSR committee and CSR decoupling shows that larger CSR committee size and a greater independence and longer tenure of its members negatively affect CSR decoupling. Our results are robust to various alternative specifications and offer important research and managerial implications. The findings of this study contribute to the growing literature on corporate governance and CSR. (shrink)

Davidson has famously argued that conceptual relativism, which, for him, is based on the content-scheme dualism, or the “third dogma” of empiricism, is either unintelligible or philosophically uninteresting and has accused Quine of holding onto such a dogma. For Davidson, there can be found no intelligible ground for the claim that there may exist untranslatable languages: all languages, if they are languages, are in principle inter-translatable and uttered sentences, if identifiable as utterances, are interpretable. Davidson has also endorsed the Quinean (...) indeterminacy-underdetermination distinction. The early Quine, as well as the later Quine, believe that the indeterminacy of translation casts serious doubt on the existence of facts of the matter about correct translation between languages. In this paper, I will argue that Quine cannot be the target of Davidson’s argument against conceptual relativism, and that Davidson’s argument is in conflict, among others, with his endorsement of the Quinean indeterminacy-underdetermination distinction. I will show how this conflict results in a radical departure from Quine with respect to the matter of factualism about fine-grained meanings. (shrink)

A widely held assumption is that hallucinations are not a type of perception. Coupled with the idea that hallucinations possess phenomenal character, this assumption raises a problem for naive realism, which maintains that phenomenal character is at least partly constituted by perceived worldly objects. Naive realists have typically responded by adopting a disjunctive view of phenomenal character. But in what follows, I argue that to resolve the conflict we should instead reject the idea that hallucinations are not a type of (...) perception. I argue that this idea is supported by six alleged differences between hallucination and perception, but these differences are all accommodated for in a particular type of perception, picture perception. Drawing on picture perception’s resources, I offer an account of hallucinations which construes them as a type of perception, and does so in a way that that preserves their idiosyncrasies and varieties, and in a way compatible with naive realism. (shrink)

In this paper, we distinguish between different sorts of assessments of algorithmic systems, describe our process of assessing such systems for ethical risk, and share some key challenges and lessons for future algorithm assessments and audits. Given the distinctive nature and function of a third-party audit, and the uncertain and shifting regulatory landscape, we suggest that second-party assessments are currently the primary mechanisms for analyzing the social impacts of systems that incorporate artificial intelligence. We then discuss two kinds of as-sessments: (...) an ethical risk assessment and a narrower, technical algo-rithmic bias assessment. We explain how the two assessments depend on each other, highlight the importance of situating the algorithm within its particular socio-technical context, and discuss a number of lessons and challenges for algorithm assessments and, potentially, for algorithm audits. The discussion builds on our team’s experience of advising and conducting ethical risk assessments for clients across dif-ferent industries in the last four years. Our main goal is to reflect on the key factors that are potentially ethically relevant in the use of algo-rithms, and draw lessons for the nascent algorithm assessment and audit industry, in the hope of helping all parties minimize the risk of harm from their use. (shrink)

The vast majority of extant empirical research examining the relationship between corporate social performance and financial performance selects samples of only those firms which are observed engaging in CSP. In this study, the authors assert that firms’ efforts to pursue CSP and subsequently their appearance in social-choice investment advisory firms’ ranking databases are non-random. Studying the CSP–FP link using selected samples of only those firms whose social performance is ranked by SIA firms introduces a sample-selection bias which limits generalization of (...) results to a population of all firms, and at worst provides alternate explanations for observed relationships. The authors test these assertions on a large sample of public corporations in the United States over 6 years and find a sample-selection bias. Upon correction of this bias, this study confirms the positive impact of CSP on FP. (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)

Russell once said that “Vagueness and precision alike are characteristics which can only belong to a representation, of which language is an example. They have to do with the relation between a representation and that which it represents. Apart from representation, whether cognitive or mechanical, there can be no such thing as vagueness or precision; things are what they are, and there is an end of it” (1923). In other words, expressions like ontological vagueness (and even ontological precision) are category (...) mistakes and therefore make no sense. Half a century later, as the view began to emerge that some vagueness could be intelligibly ascribed to the world, Dummett opined that “It is not apparently absurd to suppose ... that the physical world is in itself such that the most precise description of it that even omniscience would yield might yet involve the use of expressions having some degree of vagueness” (1981). Evans had already questioned the idea of worldly vagueness, arguing that it was inconsistent (1978). A quarter of a century later, however, many papers had been written in defense of the intelligibility and possibility of this once nonsense and then contradictory claim. This chapter is one of them, albeit from a different viewpoint. The aim of this chapter is twofold: firstly, to consider the intelligibility of vague ontology, and secondly, to discuss the most famous argument against vague ontology, i.e., Evans’ argument. To this end, in Sect. 11.2 we present some commonsensical considerations on vague ontology. In Sect. 11.3, we look at some supervaluationist theories and the kind of vague ontology they accommodate before arguing that this kind of ontology is inconsistent with commonsense. Section 11.4 outlines a version of supervaluationism that can accommodate the commonsensical considerations discussed in Sect. 11.2. The outlined view is an ontological variation of Kit Fine’s characterization of vagueness as incompleteness (1975). It will be argued that the view is more effective than other versions of supervaluationism at accommodating commonsensical and metaphysical considerations. In the following section, we consider vague identity. Based on the view outlined in Sect. 11.4, there may be vague identity in some special cases. In Sect. 11.6 we focus on Evans’ argument and argue that it can be blocked in the first step. (shrink)

Islamic moderateness is said to be one of the key factors that contribute to the promotion of peace in Muslim societies. We present an empirical study conducted in Indonesia ( N = 299) that assessed Islamic political moderateness and examined its role in explaining Muslims’ tolerance towards non-Muslims, as well as the first group’s support for making reconciliation with the latter group. We found as hypothesised that Islamic political moderateness was a positive predictor of outgroup tolerance, because of the role (...) it had in positively predicting the sense of national identity as a higher order identity vis-à-vis Islamic identity (i.e. higher order nested identity). Outgroup tolerance positively predicted and, in turn, fully mediated the positive association between Islamic political moderateness and Muslims’ reconciliatory tendencies, including feelings of collective guilt and shame, intergroup trust and perspective-taking, intergroup cooperation, willingness to apologise, as well as support for intergroup empowerment and reparative actions. These findings suggest the benefit of Islamic political moderateness to drive Muslims to appreciate the existence of non-Muslims. We discuss these empirical findings in terms of theoretical implications, research limitations and practical implications. (shrink)

Business Ethics, the Environment & Responsibility, Volume 31, Issue 2, Page 453-473, April 2022.

The accelerating growth of virtual reality technology and evolving customer needs make multifarious challenges and opportunities for service industries. Based on the Technology Acceptance Model and Theory of Affection Responses, we explored the key drivers of customer loyalty in virtual reality-enabled services through a large-scaled survey data collected from VR users in four major cities of Pakistan. The study employs the partial least squares structural equation modeling. We verified that the authenticity of the VR experience and TAM dimensions are the (...) key drivers of customer loyalty béhavioral in VR-enabled services. Furthermore, results revealed that Affective responses significantly mediated the relationships between the drivers and customer loyalty. Implications for researchers and VR practitioners were also provided. (shrink)

Asharites and human freedom with a study on occasionalism; religious aspects of Islam.

al-ḥalqah 1. Fī dirāsat ʻilm al-manṭiq -- al-ḥalqah 2. al-Manṭiq -- al-ḥalqah 3. Manṭiq al-ishārāt.

The China-Pakistan Economic Corridor vision and mission are to improve the people's living standards of Pakistan and China through bilateral investments, trade, cultural exchanges, and economic activities. To achieve this envisioned dream, Pakistan established the China-Pakistan Economic Corridor Authority to further its completion, but Covid-19 slowed it down. This situation compelled the digitalization of CPEC. This article reviews the best practices and success stories of various digitalization and e-governance programs and, in this light, advises the implementation of the Ajman Digital (...) Governance model as a theoretical framework for CPEC digitalization. This article concludes that the Pakistani government needs to transform CPEC digitalization by setting up the CPEC Digitalization and Transformation Center at the CPECA office to attract more investors and businesses. (shrink)

Klasik Sünnî kelâmın sıfatların ‘ne Tanrı’nın aynı ne de Tanrı'dan ayrı' olduğunu iddia eden ilâhî sıfatlar teorisi, üçüncü halin imkansızlığı yasasının inkarı anlamına gelecek şekilde yorumlanmıştır. Nitekim bu iddiada olan yazarlar, böyle bir teoriyi dışarıda bırakacak şekilde yeni bir kelâm inşa etme iddiasındadır. Yazar, böyle bir iddiayı kendinde anlamsız görmekle birlikte, klasik kelâm nazariyesinde de bir temeli olmadığını iddia etmektedir. Bu makale, ‘gayr’ın anlamı hakkında ayrıntılı bir inceleme sunmakta ve birçok metinsel kanıtla, klasik ilâhî sıfatlar teorisinin yalnızca özdeşliğin ve ilâhî (...) zâttan ayrılabilirliğin inkarı anlamına geldiğini öne sürmektedir. Bu makale, gayr teriminin metafizik, teoloji ve doğa felsefesi bağlamlarında da geçerli olduğunu göstermektedir. “Bir şey bir diğerinin ne aynı ne de ayrıdır” formülü, bir öznenin kendisinden zorunlu ve ayrılmaz olan herhangi bir özelliğine eşit şekilde uygulanır. Bir diğer ifade ile söz konusu ilke, mümkün varlıklar için de aynı şekilde geçerlidir. Araştırma “gayr” kavramının Arap dilbiliminde aslî olarak olumsuzlama anlamına gelmediğini, aslında bir sıfat olduğunu ve aynı zamanda istisnaî cümle oluşturma işlevi gördüğünü iddia eden dilbilimsel bir tartışmayla başlamaktadır. Bu da ilâhî sıfatlara ilişkin ilkenin, temel dilbilimsel düzeyde bile üçüncü halin imkânsızlığı anlamına gelmediğini kanıtlamaktadır. Akabinde “gayr” kavramı kelâmî n. Söz konusu inceleme kendisini herhangi bir ekolle sınırlı değildir, ancak inceleme dört ana kaynağa dayanmaktadır: (1) Mu'tezileden Ka‘bî'nin Makâlât'ı; (2) Eş‘arî'nin Makâlât'ı ve (3) Mâtürîdî'nin Kitâbu't-Tevhîd ve (4) Te’vîlât. Bazı yazarların Mâtürîdî'nin üçüncü halin imkânsızlığı yasasının inkârını îmâ eden özgün bir duruşa sahip olduğunu iddia etmeleri nedeniyle, sonuncusu üzerinde daha fazla duruldu. Böylesi bir ilkenin mantık yasalarının inkârını îmâ ettiğine dair hiçbir belirti yoktur. Aksini iddia edenler, böyle mantıksız bir görüş için felsefi gerekçelendirme bir yana, yorumları için herhangi bir dilbilimsel veya metinsel kanıt bile sunamamıştır. (shrink)

Intergenerational altruism is an important area of research to understand the impact of culture on economic outcomes. We hypothesize based on recent research about intergenerational altruism and tough love model that worldviews, religious beliefs, and people’s confidence about their worldviews affect intergenerational altruistic economic behaviour. We extend the research on the impact of worldviews on intergenerational altruism by focusing on Turkey. In the empirical analysis, we run probit regressions using data from a large national survey. We find that worldviews, religiosity, (...) and confidence of individuals about their worldviews impact on intergenerational altruistic economic behaviour in Turkey. (shrink)

This article provides an empirical study on rethinking teaching culture and its impact on learning language in second language (L2) teaching classroom. The study sample consists of twenty students majoring in English as participants, randomly selected from fourth year students, Department of English and Translation, AlQalam University, Yemen. The participants’ task was to choose the best translation for twenty English proverbs each. The translation test was constructed on Google.Sheets. The findings indicate that students’ performance has developed considerably through teaching them (...) the culture of the proverbs involved. This was supported by a follow-up survey questionnaire, whose results consolidated the study findings that culture should be taught vis-à-vis language in L2 classroom. (shrink)

New Zealand and Malaysia have abandoned plans to introduce a generational smoking ban because of concerns that such a policy is incompatible with liberal democracy as it undermines autonomy. This paper challenges this claim by showing that smoking is not an autonomous act. Autonomy requires a deliberation of preferences, wills and inclinations. This does not occur in smokers because of three related factors: nicotine addiction, cognitive biases and psychosocial development in addiction. Nicotine addiction results in strong physical and psychological desires (...) to seek pleasure and to avoid withdrawal. This is further potentiated by conditioned behaviour. Cognitive biases explain why smokers act in ways that are detrimental to their health. Psychosocial development explains how the brains of smokers are unable to make rational decisions. This combination renders smokers unable to reflect on their actions and thus act autonomously. This stance is compatible with Mill’s view that actions that devalue autonomy cannot be considered autonomous. Defenders of liberalism should not be quick to dismiss a smoking ban and can instead foster autonomy by supporting it. (shrink)

The term ra ḥ ma/mercy is one of the key terms of the Holy Qur’ ā n and it has many connotations. Two names of God, ra ḥ mān and ra ḥ ῑm and their manifestations are contained in these connotations. So the two names explicitly tackled in our paper. While ra ḥ mān is the proper name indicating the absolute being and the source of all existence, ra ḥ ῑm is much narrower. The exegetical tradition emphasizes that God is (...) ra ḥ mān, i.e. provides existence and sustenance to all creatures in this world while ra ḥ ῑm gives guidance and salvation to those who just deserve it here. Ra ḥ mān and ra ḥ ῑm are used in the Qur’ān asyndetonically, i.e. without the copula wāw ( ﻭ ): in the form of ar-ra ḥ mān ar-ra ḥ ῑm not ar-ra ḥ mān va ’r- ra ḥ ῑm, indicating that these two names signify One (God) and that they appear in His actions simultaneously and instantaneously, not consecutively. Key Terms: Ra ḥ ma/mercy; rule of mercy; principle of hope; divine assistance; heaven and hell. (shrink)

The falling shadow theory is applied to subhoops and filters in hoops. The notions of falling fuzzy subhoops and falling fuzzy filters in hoops are introduced, and several properties are investigated. Relationship between falling fuzzy subhoops and falling fuzzy filters are discussed, and conditions for a falling fuzzy subhoop to be a falling fuzzy filter are provided. Also conditions for a falling shadow of a random set to be a falling fuzzy filer are displayed.

One of the purposes of this paper is to prove a partial Schur-Zassenhaus Theorem for groups of finite Morley rank.Theorem 2.Let G be a solvable group of finite Morley rank. Let π be a set of primes, and let H ⊲ G a normal π-Hall subgroup. Then H has a complement in G.This result has been proved in [1] with the additional assumption thatGis connected, and thought to be generalized in [2] by the authors of the present article. Unfortunately in (...) the last section of the latter paper there is an irrepairable mistake. Here we give a new proof of the Schur-Zassenhaus Theorem using the results of [2] up to the last section and a new result that we are going to state below.The second author has shown in [11] that a nilpotentω-stable group is the central product of a divisible subgroup and a subgroup of bounded exponent, generalizing a well-known result of Angus Macintyre about abelian groups [8]. One could ask a similar question for solvable groups: are they a product of two subgroups, one divisible, one of bounded exponent? One is allowed to be hopeful because of the well-known decomposition of the connected solvable algebraic groups over algebraically closed fields as the product of the unipotent radical and a torus. (shrink)

This article offers an exploratory quantitative analysis of the conceptual career of climate in US English over the period 1800–2010. Our aim is to qualify two, closely related arguments circulating in Environmental Humanities scholarship regarding the concept’s history, namely that we only started to think of climate as a global entity aft er the introduction of general circulation models during the final quarter of the twentieth century, and, second, that climatic change only became an issue of environmental concern once scientists (...) began to approach climate as a global model. While we do not dispute that the computer revolution resulted in a significantly new understanding of climate, our analysis points to a longer process of singularization and growing abstraction starting in the early nineteenth century that might help to nuance and deepen insights developed in environmental history. (shrink)

jild-i 1. Az zamān-i bāstān tā māʼah-i hafdahum, muz̲ayyal bi-tarjamah-ʼi guftār-i Dikārt faylasūf-i nāmī-i Farānsavī -- jild-i 3. Az āghāz-i sadah-i nūzdahum tā zamān-i ḥāz̤ir).

It is well known that the notion of transcendental logic has a prominent role in both Kant’s and Husserl’s theories of knowledge. The main aim of the present paper is to study the links between formal and transcendental logic in Husserl on the one hand, and the links between general logic and transcendental logic in Kant on the other. There is a debate about the proper relation between transcendental logic and general logic in Kant’s philosophy. By means of our definition (...) of transcendental logic, mainly drawn from Husserl’s analyses, we will try to offer an appropriate interpretation of Kant’s view. (shrink)

This article uses Halliday’s (An introduction to functional grammar, Edward Arnold, London, 1994) Systemic Functional Grammar-transitivity system and Anthony’s (AntConc (Version 3.5.8) [Computer Software], Waseda University, Tokyo, 2019. https://www.laurenceanthony.net/software ) antconc for the corpus analysis to illustrate the way the two newspapers namely, Arab News and Tehran Times represent the violence in Yemen. The reason behind choosing Arab News and Tehran Times is that both newspapers belong to two conflicted countries, namely Saudi Arabia and Iran. Undoubtedly, the two newspapers are (...) incompatible regarding the Yemeni violent crisis. Transitivity system focuses on the clause as its unit of analysis. It analyzes the clauses in terms of the processes and participants and the circumstances surrounding the clause (Halliday 1994). Transitivity is crucial for this study since it can be invested ideologically and at the same time it can uncover the hidden ideologies of certain political and media texts. In terms of antconc, concordance is used in the analysis. The selected data are 36 reports from Arab News and 36 reports from Tehran Times. The total of Arab News data is 13,120 words. The total of Tehran Times data is 16,061 words. Based on the results of data analysis, both newspapers invested transitivity and concordance for ideological interests. (shrink)