The purpose of this research is to identify the extent of the efficiency of the internal control environment in the Palestinian higher educational institutions in Gaza Strip from the perspective of employees in the Palestinian universities in Gaza Strip, where researchers used in the study five universities. The researchers adopted in their study the descriptive and analytical approach. The research community consists of administrative employees and academic employees with administrative duties. Senior management or the University Council was excluded. The study (...) population compromises of (392) employees. A stratified random sample was chosen and (197) questionnaires were distributed. (160) questionnaires were received back with a return rate of (81.2%).The researchers used a questionnaire to collect that which then was analyzed using (SPSS) to get the results. The research found the following results: the absence of a fundamental difference between the responses of males and females. The lack of significant difference between the responses of the respondents attributed to the variable age. The lack of significant difference between the responses of the respondents attributed to the variable of years of service. And the existence of a fundamental difference between the responses of the respondents attributed to the university variable. The existence of a fundamental difference between the responses of the respondents attributed to the Qualification variable. The existence of a fundamental difference between the responses of the respondents attributed to the administrative level variable. The research found a group of recommendations including: the need to raise awareness of censorship as the basis for the protection of employees in all administrative levels from making mistake.Updating the systems and instructions of control periodically and parallel with the scientific progress and technology.Benefit from regional and international experiences in the application of internal control standards which commensurate with the administrative system of the institution. (shrink)

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)

BackgroundThe ARRIVE (Animal Research: Reporting of In Vivo Experiments) guidelines are widely endorsed but compliance is limited. We sought to determine whether journal-requested completion of an ARRIVE checklist improves full compliance with the guidelines.MethodsIn a randomised controlled trial, manuscripts reporting in vivo animal research submitted to PLOS ONE (March–June 2015) were randomly allocated to either requested completion of an ARRIVE checklist or current standard practice. Authors, academic editors, and peer reviewers were blinded to group allocation. Trained reviewers performed outcome adjudication (...) in duplicate by assessing manuscripts against an operationalised version of the ARRIVE guidelines that consists 108 items. Our primary outcome was the between-group differences in the proportion of manuscripts meeting all ARRIVE guideline checklist subitems.ResultsWe randomised 1689 manuscripts (control: n = 844, intervention: n = 845), of which 1269 were sent for peer review and 762 (control: n = 340; intervention: n = 332) accepted for publication. No manuscript in either group achieved full compliance with the ARRIVE checklist. Details of animal husbandry (ARRIVE subitem 9b) was the only subitem to show improvements in reporting, with the proportion of compliant manuscripts rising from 52.1 to 74.1% (X2 = 34.0, df = 1, p = 2.1 × 10−7) in the control and intervention groups, respectively.ConclusionsThese results suggest that altering the editorial process to include requests for a completed ARRIVE checklist is not enough to improve compliance with the ARRIVE guidelines. Other approaches, such as more stringent editorial policies or a targeted approach on key quality items, may promote improvements in reporting. (shrink)

This article aims to improve the understanding of corporate governance and environmental reporting literature by analyzing the impact of board gender diversity (BGD) on environmental performance, environmental disclosure, and greenwashing behavior. The panel regression estimation technique with fixed effects was applied to Chinese firm data. As a result, it was found that more women who served on corporate boards enhanced the company's environmental performance and disclosures while limiting greenwashing behavior. The result indicated that women in top management play a constructive (...) role in establishing firms' active environmental initiatives. Furthermore, this relationship was nonlinear and exponentially increased when women's representation reached the threshold of 33.5% representation on board or higher. Based on the findings, no internal bias was found even after other governance and firm-level control factors and probable endogenies were considered and variable biases were omitted. Notably, the results present important implications for regulators and policymakers by highlighting the influential role of BGD in promoting environmentally responsible practices and reducing greenwashing. (shrink)

Relations between East and West have changed many times over the course of history. In ancient times, a stereotype of "hostile animosity" emerged between them, because according to this stereotype, Eastern and Western people have different things - climate, environment, food, clothing, lifestyle, philosophy, laws, ethics and aesthetics. All these differences do exist, but they do not define incompatibility at all, and even more so hostility.

The study ascertained (1) whether an observer's scope of justice with reference to either the moral agent or the target person of a moral act, would affect his/her judgements of the ethicality of the act, and (2) whether observer judgements of ethicality parallel the moral agent's decision processes in systematically evaluating the intensity of the moral issue. A scenario approach was used. Results affirmed both research questions. Discussions covered the implications of the findings for the underlying cognitive processes of moral (...) judgements, for the link between judgements of fairness and ethicality, as well as for the debate of ethical absolutism versus relativism. (shrink)

Among Plato's works, the Statesman is usually seen as transitional between the Republic and the Laws. This book argues that the dialogue deserves a special place of its own. Whereas Plato is usually thought of as defending unchanging knowledge, Dr Lane demonstrates how, by placing change at the heart of political affairs, Plato reconceives the link between knowledge and authority. The statesman is shown to master the timing of affairs of state, and to use this expertise in managing the conflict (...) of opposed civic factions. To this political argument corresponds a methodological approach which is seen to rely not only on the familiar method of 'division', but equally on the unfamiliar centrality of the use of 'example'. The demonstration that method and politics are interrelated transforms our understanding of the Statesman and its fellow dialogues. (shrink)

All illness represents a state of diminished autonomy and therefore the doctor-patient relationship necessarily and justifiably involves a degree of medical paternalism argues the author, an American medical student. In a broad-ranging paper he discusses the concepts of autonomy and paternalism in the context of the doctor-patient relationship. Given the necessary diminution of autonomy which illness inflicts, a limited form of medical paternalism, aimed at restoring or maximising the patient's autonomy is entirely acceptable, and indeed fundamental to the relationship he (...) argues. However, the exercise of this paternalism should be flexible and related to the current 'level of autonomy' of the patient himself. An editorial in this issue comments briefly on this paper. (shrink)

The use of psychosocial interventions for people with dementia is common and recommended because they focus on the underlying problem and well-being of the person. The promotion of well-being is a relevant dimension in person-centred care, where the aim is to confirm the person’s ‘personhood’. Most literature about ethics in dementia care instructs us on how and when to include people with dementia in our research. Little is written about the ethical aspects regarding the use of psychosocial interventions in daily (...) care. In clinical practise, several challenges arise about the use of psychosocial interventions. Those include questions about the person’s ability to participate in decision-making and how we know what is best for them. Furthermore, we must consider what kinds of psychosocial interventions are best for everybody, or if intervention causes discomfort for the person. This article emphasizes the necessity to consider the ethical aspects of the implementation of psychosocial interventions while taking into consideration the persons individual needs. A particular ethical challenge arises when a person with dementia is unable to express themselves verbally. Therefore, it is essential that the staff know the history and preferences of each person with dementia. The ethical aspects of psychosocial interventions for people with dementia will be discussed using Beauchamp and Childress four ethical principles: respect for autonomy, beneficence, non-maleficence and justice. The person-centred approach proposed by Kitwood’s and Brooker. (shrink)

Courteously, Professor Jacquelyn Kegley, in her helpful and balanced book Josiah Royce in Focus, allocates her summary of responses to my 1976 hypothesis.2 My hypothesis stated that Royce’s intellectual development from 1875 to 1916 was aptly imagined as a triple-peaked affair.3 The jagged line of the Sierras’ peaks with its three highest may unduly distract from the emphasis also needed on the continuity and unique identity of the whole course of Royce’s thought and of the entire range of the Sierras (...) in the United States.Kegley draws upon Royce’s own image of new growth with distinct yet consistent additions.4 I now see both of these starting images as helpful yet limited for the whole of... (shrink)

Sacrifice haunts the Phaedo. In this article, I argue that the mise-en-scène of the death scene of the Phaedo, as well as other sacrificial elements in the background of the dialogue, creates a nexus that positively integrates the birth, philosophical practice, and death of Socrates into the ritualized rhythm of the life of the city of Athens. A close reading of the death scene presented as a synopsis with Walter Burkert’s well-known analysis of Greek sacrifice reveals convergences and divergences between (...) the Phaedo and Greek sacrificial practice. Socrates appears as a willing victim who accepts the city’s sacrificial practice while remaining on his own terms. (shrink)

Internalism about practical reasons claims that there is a necessary connection between what an agent has reason to do and what he would be motivated to do if he were in privileged or optimal conditions. Internalism is traditionally supported by the claim that it alone can capture two conditions of adequacy for any theory of practical reasons, that reasons must be capable of justifying actions, and that reasons must be capable of explaining intentional acts. Robert Johnson, pp. 53–71) has argued (...) that versions of internalism which avoid obvious problems nevertheless fail to capture both conditions. I argue that Johnson's criticisms rest upon a misinterpretation of the 'explanatory condition', and I proceed to formulate a version of internalism which will allow practical reasons to have both justificatory and explanatory force. (shrink)

The community representative plays a very important role in an institutional review board but there is sparse data about their understanding of their role in an IRB. This study was conducted to assess perceptions of community members serving on IRBs of one region in India. A validated questionnaire was administered to community members of IRBs in a prospective cross-sectional study. The questions related to demography, perceptions of their role in the IRB, experiences while serving on the IRBs, difficulties faced by (...) them, and suggestions to improve their contributions. Of the 56 IRBs contacted, all 15 of the public institutions shared details of their community members, while only 26 of the 41 IRBs of private institutions responded. When questioned about why they joined the IRB, one third of the respondents said either that there was “no specific reason” for joining or that they accepted the invitation to serve on the insistence of other members of the IRBs or the head of their institution. All except one felt that community members were needed for optimal functioning. Six participants said that they did not review informed consent documents, and 10 were unaware that their presence was vital for quorum to be met. Twenty-eight said they participated actively in meetings and did not feel intimidated by the presence of clinicians. Twelve reported difficulties in understanding medical terminologies in ICDs. Although the majority of participants were aware about their role in an IRB, some did not review important documents such as ICDs. Restricted participation by private hospital IRBs was a striking observation in our study. There is a need to define eligibility criteria and develop targeted training modules for community members to ensure their effective contribution to effective oversight of clinical research. (shrink)

Although it is common in liberal and progressive circles to scoff at the idea that the Unites States is “exceptional”—a derision driven by an admirable suspicion of the chauvinistic connotations of the exceptionalist view—doing so obscures a significant reality. The United States is different, or at least rather unusual, in its social, cultural, and geo-strategic circumstances, especially when compared to the nations of Europe from which it draws the core of its intellectual traditions. What's more, the critique of American exceptionalism (...) has acquired its own troublesome politics. “It is extremely dangerous to encourage people to see themselves as exceptional, whatever…. (shrink)

Consider orthodox motivational judgment internalism: necessarily, A’s sincere moral judgment that he or she ought to φ motivates A to φ. Such principles fail because they cannot accommodate the amoralist, or one who renders moral judgments without any corresponding motivation. The orthodox alternative, externalism, posits only contingent relations between moral judgment and motivation. In response I first revive conceptual internalism by offering some modifications on the amoralist case to show that certain community-wide motivational failures are not conceptually possible. Second, I (...) introduce a theory of moral motivation that supplements the intuitive responses to different amoralist cases. According to moral judgment purposivism (MJP), in rough approximation, a purpose of moral judgments is to motivate corresponding behaviors such that a mental state without this purpose is not a moral judgment. MJP is consistent with conceptual desiderata, provides an illuminating analysis of amoralist cases, and offers a step forward in the internalist-externalist debates. (shrink)

Este volume resume as palestras apresentadas durante o simpósio comemorativo dos "100 Anos da Física Quântica", realizado no Instituto de Física da USP. Para avaliar o significado dessa comemoração, basta lembrar que a Física no século XIX parecia estar completa. Os textos agrupados neste volume tratam de aspectos históricos associados à emergência inicial da teoria quântica, de desenvolvimentos relacionados com algumas das suas mais notórias conseqüências, e de aplicações abrangendo fenômenos desde a escala sub-atômica, atômica e molecular, até as dimensões (...) do universo como um todo. (shrink)

Historically the emergence of a precise technical meaning for probability, as distinct from its vague popular useage, has taken time; and confusion still arises from the concept of probability having different meanings in different flelds of discourse. Its technical meaning and appropriate rules are surveyed in the flelds of logic , mathematics , and science , and the relation between these three aspects of probability theory discussed. ‐. M. S. B.

ch.1. Dialekh'ka esteticheskikh i︠a︡vleniĭ.--ch.2. Dialektika iskusstva.--ch.3. Dialektika Khudozhestvennogo razvitii︠a︡.