_Keys to the Sciences (Maqālid al-ʿulūm)_ contains the definitions of Arabic technical terms in twenty-one sciences. Written by an unknown author, the work was dedicated to Shāh Shujāʿ, who reigned Shiraz and its neighbouring region in the 8th/14th century.

The novel COVID-19 has created an exogenous shock to capital markets and, hence, an ideal opportunity for researchers to assess whether CSR-related activities provide an insurance-like mechanism to protect firms against the shock. Using a large sample of 4361 firms domiciled in 40 countries, we investigate the roles of CSR reporting and assurance in the negative consequences of COVID-19 on firm value. The results confirm that prior CSR reporting experience buffers firms against the adverse effects of the health crisis. The (...) results also support that not only does the assurance on CSR reports create a buffering effect against the health crisis, but it also intensifies the buffering effects of prior CSR reporting experience against the pandemic. Moreover, using difference-in-difference method for testing the link between CSR reporting and firm value, we show that the positive association of reporting and assurance with firm value is more pronounced during the pandemic as compared with the years preceding it. The results of this study are robust to various analyses. Replicating the analyses to the context of the global financial crisis, we find that prior CSR reporting experience and assurance provide similar buffering effects when a market is exposed to various exogenous shocks. The results also hold for the mandatory disclosure regimes. By distinguishing first and subsequent reports and assurance, we show that, unlike subsequent CSR reports and assurance, the initial ones cannot mitigate the negative effects of the crisis on firm value, indicating that stakeholders take into account longer-term CSR reporting experiences. Aside from reporting and assurance aspects of CSR, we analyze the role of CSR report's quality and accuracy and show that the adoption of Global Reporting Initiatives (GRI) frameworks can enhance socially responsible firms' resilience against systematic shocks. (shrink)

A correction to this paper has been published: https://doi.org/10.1007/s10551-021-04780-w.

Fair trade has been researched extensively. However, our understanding of why consumers might be reluctant to purchase fair trade goods, and the associated potential barriers to the wider adoption of fair trade products, is incomplete. Based on data from 409 USA participants, our study demonstrates some of the psychological processes that underlie the rejection of fair trade products by conservatives. Our findings show that political conservatism affects fair trade perspective-taking and fair trade identity, and these latter two subsequently affect fair (...) trade purchase intention. The decrease in fair trade perspective-taking and fair trade identity are two psychological features that potentially shield conservatives from the appeals of fair trade products. We extend prior research on the effects of political ideology on consumption not only by demonstrating the predisposition of highly conservative consumers towards prosocial consumption, but also by showing the internal functioning of the conservative decision-making process. We further demonstrate that the effect of conservatism on fair trade purchase deliberation is moderated by age and income. Age reduces the negative effect of conservatism on fair trade perspective-taking, whereas income heightens the negative effect of conservatism on fair trade perspective-taking. Our results suggest that fair trade initiatives can target the conservative consumer segment in high-income countries with a greater chance of success when applying marketing strategies that make perspective-taking redundant and that aim at younger consumers with lower incomes. (shrink)

The notions of soju filters in a hoop algebra are introduced, and related properties are investigated. Relations between a soju sub-hoop, a soju filter and an implicative soju filter are discussed. Conditions for a soju filter to be implicative are displayed, and characterizations of an implicative soju filters are considered. The extension property of an implicative soju filter is established.

Affective aspects of a stimulus can be processed rapidly and before cognitive attribution, acting much earlier for verbal stimuli than previously considered. Aimed for specific mechanisms, event-related brain potentials (ERPs), expressed in facial expressions or word meaning and evoked by six basic emotions – anger, disgust, fear, happy, sad, and surprise – relative to emotionally neutral stimuli were analysed in a sample of 116 participants. Brain responses in the occipital and left temporal regions elicited by the sadness in facial expressions (...) or words were indistinguishable from responses evoked by neutral faces or words. Confirming previous findings, facial fear elicited an early and strong posterior negativity. Instead of expected parietal positivity, both the happy faces and words produced significantly more negative responses compared to neutral. Surprise in facial expressions and words elicited a strong early response in the left temporal cortex, which could be a signature of appraisal. The results of this study are consistent with the view that both types of affective stimuli, facial emotions and word meaning, set off rapid processing and responses occur very early in the processing stage. (shrink)

This study aims to investigate the mediating role of psychological inflexibility as a transdiagnostic factor in the relationship between emotional dysregulation and sleep problems with symptoms of emotional disorders. A total of 500 subjects from three universities were selected by random multistage clustering, and they completed the Pittsburgh Sleep Quality Index, Difficulties in Emotional Regulation Scale, and Acceptance and Action Questionnaire–II, Inventory of Depression and Anxiety Symptoms. The results of correlation coefficients revealed that there is a positive and significant correlation (...) among emotional dysregulation, sleep problems, and psychological inflexibility with emotional disorders. In addition, the results showed that psychological inflexibility acts as a transdiagnostic factor that mediates the relationship between emotional dysregulation and sleep problems with symptoms of emotional disorders. These findings illustrate how emotional dysregulation and sleep problems affect emotional disorders through psychological inflexibility. (shrink)

By proposing the Microcosm and Macrocosm analogy for dialogue between Islamic Philosophy and Occidental Phenomenology, the authors of this volume are reviving the perennial positioning of the human condition in the play of forces within and without the human being. This theme has run from Plato through the Middle Ages, Renaissance and Modernity, and has been ignored by contemporaries. It now acquires a new pertinence and striking significance due to the scientific discoveries into the "infinitely small" in life, on the (...) one hand, and the prodigious technological discoveries of the "infinitely great" on the other. Both open up undreamt-of prospects for the continuing conquest of cosmic forces. The human person – thrown into turmoil by the new approaches to life and needing to acquire new habits of mind, having lost security of all beliefs – desperately seeks a new clarification of the Human Condition within the unity of everything-there-is, of cosmic forces, and of his destiny. The dialogue between Islamic Philosophy and phenomenology of life can show the way. Papers by: Gholam-Reza A'awani, Mehdi Aminrazavi, Roza Davari Ardakani, Mohammad Azadpur, Gary Backhaus, Marina Banchetti-Robino, William Chittick, Seyed Mostafa Muhaghghegh Damad, Golamhossein Ebrahimi Dinani, Nader El-Bizri, Kathleen Haney, Salahaddin Khalilov, Sayyid Mohammad Khamenei, Mahmoud Khatami, Mieczyslaw Pawel Migon, Nikolay Milkov, Sachiko Murata, Anna-Teresa Tymieniecka, Daniela Verducci. (shrink)

We report a magnetization, magnetostriction, electrical resistivity, specific heat and neutron scattering study of a UNi 2/3 Rh 1/3 Al single crystal, a solid solution of an antiferromagnet UNiAl and a ferromagnet URhAl. The huge uniaxial magnetic anisotropy confining the principal magnetic response to the c axis in the parent compounds persists also for the solid solution. The magnetization curve at 1.6 K has a pronounced S shape with an inflection at 12 T. The temperature dependence of magnetic susceptibility exhibits (...) a maximum around 10 K and is magnetic history dependent at lower temperatures where the resistivity increases linearly with decreasing temperature. The low-temperature „ anomaly is removed in a magnetic field applied along c , which yields a large negative magnetoresistance amounting to m 46 z in 14 T . The C/T values exhibit a minimum around 12 K and below 8 K they become nearly constant , which is strongly affected by magnetic fields. Neutron scattering data confirm a non-magnetic ground state of UNi 2/3 Rh 1/3 Al. The bulk properties at low temperatures are tentatively attributed to the freezing of U magnetic moments with antiferromagnetic correlations. The additional intensities detected on top of nuclear reflections in neutron diffraction in a magnetic field applied along c are found to be proportional to the field-induced magnetization, which reflects field-induced ferromagnetic coupling of U magnetic moments. This scenario is corroborated also by finding low-temperature magnetostriction data that also scale with the square of magnetization. (shrink)

The paper proves that a historical method in Marxism is not identified to a dialectical method. The logic of history and the logic of its analysis in Marxism do not always coincide. The Logical coincides with the Historical only in eternity as it actually occurs in the works by G.V.F. Hegel. Eternity which has already witnessed everything does not know history any more. In the same way, history also begins there where the eternity comes to an end. Therefore, artificial identification (...) of the Logical with the Historical in Marxism led sometimes to actual mistakes. It is no wonder that it has always caused discussions in Marxism. They are mainly explained by the fact that the deductive, abstract-to-concrete method in which the “General” appears before the “Concrete” is an anti-historical method in its Nature. In real human history the “General” which is generalization of many “Concrete” could not appear before the latter in any way. For this reason, the real historical materialism needs an inductive method of knowledge. Only in that case historical materialism will cease to remain the soviet “histmat” and becomes the real form of a new world outlook. The author is of the opinion that the Party spirit of the Soviet philosophy promoted preservation of the anomalies mentioned in Marxism. The open discussion could help to find valid but not inherited from Hegel relation of historical and logical methods in Marxism. (shrink)

The scope and importance of the present work is manifest even to a casual glance; the actual heights of scholarly penetration and disinterestedness to which it rises can only be appreciated by the detailed examination of its text. From this latter examination, it readily appears that we are confronted with no ad hoc construction, no work cut, so to say, to fit a present need, however valid and cogent; but a work reflecting a near lifetime of application and animated by (...) a relentless devotion to documentary truth. For this reason, any account of it must, in simple justice, begin with a brief historical notice of the work itself. (shrink)

Educational Theory, Volume 71, Issue 6, Page 787-807, December 2021.