Sufism : various dimensions -- Spiritual traditions in India -- Rabindranath Tagore and spiritualism -- Music, poetry, and spiritual traditions -- Educational perspectives -- Epitomes of Indian culture.

We examine the relationship between corporate governance and the extent of corporate social responsibility (CSR) disclosures in the annual reports of Bangladeshi companies. A legitimacy theory framework is adopted to understand the extent to which corporate governance characteristics, such as managerial ownership, public ownership, foreign ownership, board independence, CEO duality and presence of audit committee influence organisational response to various stakeholder groups. Our results suggest that although CSR disclosures generally have a negative association with managerial ownership, such relationship becomes significant (...) and positive for export-oriented industries. We also find public ownership, foreign ownership, board independence and presence of audit committee to have positive significant impacts on CSR disclosures. However, we fail to find any significant impact of CEO duality. Thus, our results suggest that pressures exerted by external stakeholder groups and corporate governance mechanisms involving independent outsiders may allay some concerns relating to family influence on CSR disclosure practices. Overall, our study implies that corporate governance attributes play a vital role in ensuring organisational legitimacy through CSR disclosures. The findings of our study should be of interest to regulators and policy makers in countries which share similar corporate ownership and regulatory structures. (shrink)

_A groundbreaking examination of a crucial concept in Islamic thought and tradition from an author noted for her work on interfaith and intercultural dialogue_ Considering its prominent role in many faith traditions, surprisingly little has been written about hospitality within the context of religion, particularly Islam. In her new book, Mona Siddiqui, a well-known media commentator, makes the first major contribution to the understanding of hospitality both within Islam and beyond. She explores and compares teachings within the various Muslim (...) traditions over the centuries, while also drawing on materials as diverse as Islamic belles lettres, Christian reflections on almsgiving and charity, and Islamic and Western feminist writings on gender issues. Applying a more theological approach to the idea of mercy as a fundamental basis for human relationships, this book will appeal to a wide audience, particularly readers interested in Islam, ethics, and religious studies. (shrink)

Many of the great thinkers and poets in Christianity and Islam led lives marked by personal and religious struggle. Indeed, suffering and struggle are part of the human condition and constant themes in philosophy, sociology and psychology. In this thought-provoking book, acclaimed scholar Mona Siddiqui ponders how humankind finds meaning in life during an age of uncertainty. Here, she explores the theme of human struggle through the writings of iconic figures such as Dietrich Bonhoeffer, Muhammad Ghazali, Rainer Maria Rilke (...) and Sayyid Qutb - people who searched for meaning in the face of adversity. Considering a wide range of thinkers and literary figures, her book explores how suffering and struggle force the faithful to stretch their imagination in order to bring about powerful and prophetic movements for change. The moral and aesthetic impulse of their writings will also stimulate inter-cultural and interdisciplinary conversations on the search for meaning in an age of uncertainty. (shrink)

Emergency care providers regularly deal with ethical dilemmas that must be addressed. In comparison with in-hospital nurses, emergency medical service personnel are faced with more problems such as distance to resources including personnel, medico-technical aids, and information; the unpredictable atmosphere at the scene; arriving at the crime scene and providing emergency care for accident victims and patients at home. As a result of stressfulness, unpredictability, and often the life threatening nature of tasks that ambulance professionals have to deal with every (...) day, ethical decision-making has become an inevitable challenge. The content analysis approach was used to conduct the present qualitative study in Iran. The participants consisted of 14 EMS personnel selected through purposive sampling, which continued until the data became saturated. Data were collected using semi-structured interviews and analyzed concurrently with their collection through the constant comparison method. The process of data analysis resulted in the emergence of 3 main categories “respecting client’s values”, “performing tasks within the professional manner”, “personal characteristic”, and the emergence of eight sub-categories signifying participants’ experiences with regard to EDM. According to the results, when EMS personnel are faced with ethical dilemmas, they consider the client’s values and professional dignity, and perform the assigned tasks within the framework of the regulation. The findings also suggest that pre-hospital care providers assess legal consequences before making any decision. Further studies should be conducted regarding the experiences of the subordinates and other related parties. (shrink)

Divided into five parts, the book provides general background information on Biruni's time, his world, and his life. It includes the full names of the 183 books written by Biruni. The titles of these books are given in Arabic, Persian, transliteration of the Arabic title, and English, and they are all annotated and if available the number of folios is given for each one. A list of available references in English on Biruni, including articles, bibliographies, books, internet sites, a dissertation, (...) and even a film. A list of Persian reference sources is also included. (shrink)

Background Patient privacy is important as one of the most principle components of quality healthcare and safe care. In teaching hospital emergency rooms, it is a challenge for staff to respect for privacy. Research aim Recognizing the importance of this issue, this study aims to assess the privacy status of patients in emergency departments. Research design This study employs a cross-sectional design. Participants and research context This study was conducted in patients of the four emergency departments of the teaching hospitals. (...) 426 patients completed the demographic and clinical profile, as well as a privacy questionnaire, in four teaching hospitals selected based on quota sampling after obtaining informed consent. The data were analyzed with SPSS 26 and independent t-tests and one-way ANOVA. Ethical considerations This study was approved by the ethical committee and the designated authority within hospitals. Findings According to the findings, the majority of the respondents were married (65.05%), with a diploma level (30.25%), self-employed (37.5%), and female (50/50%). The most frequent hospitalizations were also for internal emergencies (45.1%), night shifts (42.3%), and workdays (63.8%), with mean age of 41.78 (years and a duration of hospitalization of 6.34 hours). The patient privacy score in the emergency department was 67.61 ± 13.30 and in the physical, psychosocial, and spiritual/religious dimensions was reported as 3.31 ± 15.37, 6.97 ± 36.72, and 6.18 ± 15.50, respectively. The patient privacy showed a significant difference by type of emergency, number of beds, and nurses to bed ratio ( p =.001). Conclusions Based on the results of the study, as the level of patient privacy was average for patients, in order to increase patient trust and improve the services provided, it is suggested that more focus be placed on structural changes, the development of guidelines, training in medical and nursing ethics, and the establishment of hospital ethics committees. (shrink)

As a result of the devastating health effects of the COVID-19 outbreak, the lockdown has been considered a safety measure in many countries. In Pakistan, the first case of COVID-19 was reported in February 2020. The purpose of this qualitative study was to investigate people’s risk perception and protective behavior during the lockdown. Twenty-two (22) participants from eight big cities across Pakistan were interviewed. A six-step reflective thematic analysis was used for data analysis. The study focused on risk perception and (...) protective behaviors. Our main analytical goal was to understand how risk perception shapes human behavior in the context of lockdown, pandemic-related information flow, and corresponding meaning-making. The study revealed that people influenced by information and advice campaigns form a perception of risk that has shaped their protective behavior. They used familiar means of coping with distress, including the search for strength through religious belief practices and following the precautions recommended by health professionals through the media. (shrink)

For more than a decade, Iran has been referring to a fatwa issued by its Supreme Leader, Ali Khamenei, proscribing nuclear weapons. The fatwa, however, not only failed to influence the process that led to the resolution of Iran’s nuclear crisis, but also has been met with a good deal of skepticism. The most commonly held suspicions about the credibility of the fatwa can be summed up in five central questions: Has the nuclear fatwa actually been issued? Does the fatwa (...) apply to all the aspects of nuclear weapons including their production, possession and use? What is the juridical status of the fatwa? Was the nuclear fatwa issued only to deceive other nations? Is the fatwa really irreversible? This article tries to answer these questions by providing a chronological review of the fatwa and analyzing all the relevant statements by Khamenei. The analysis is conducted against the background of Islamic principles, Shi’a jurisprudence and the history of the Islamic Republic of Iran. The article concludes that the fatwa is a credible religious decree and could indeed contribute to the cause of nuclear disarmament. (shrink)

Machine generated contents note: 1. Spoken, intended and problematic divorce in Hanafi Fiqh; 2. Between person and property - slavery in Qudūrī's Mukhtasar; 3. Pig, purity and permission in Mālikī slaughter; 4. Islamic and other perspectives on evil; 5. The language of love in the Qur'ān; 6. Virtue and limits in the ethics of friendship 7. Drinking and drunkenness in Ibn Rushd.

In an exchange preserved in al-Subkī’s Ṭabaqāt al-shāfiʿiyya, the jurists al-Juwaynī and al-Shīrāzī debate equating prayer time to prayer direction in regard to the validity of prayer, and the adult virgin to the adult nonvirgin in regard to consent. While the dispute between the two scholars is on seemingly innocuous legal issues, it reveals that despite adherence to the same Shāfiʿī legal school, the two hold contrasting positions on the specifics of analogical reasoning. By examining the differences in their doctrines (...) on qiyās and their approaches to dialectics, this article demonstrates that al-Juwaynī is more willing to use qiyās, especially its weaker forms, and make nontextual legal arguments, while al-Shīrāzī is more wary in his use of qiyās, leading him to reject its weaker forms and nontextual arguments. By tracing the differences in their qiyās doctrines through their works on jadal and exploring the differing dialectics used in the two debates, this article examines the connection between qiyās and jadal, intra-school jadal, and the various approaches to qiyās in the fifth/eleventh century. (shrink)

In this article, we discuss ethical issues related to using and disclosing artificial intelligence (AI) tools, such as ChatGPT and other systems based on large language models (LLMs), to write or edit scholarly manuscripts. Some journals, such as Science, have banned the use of LLMs because of the ethical problems they raise concerning responsible authorship. We argue that this is not a reasonable response to the moral conundrums created by the use of LLMs because bans are unenforceable and would encourage (...) undisclosed use of LLMs. Furthermore, LLMs can be useful in writing, reviewing and editing text, and promote equity in science. Others have argued that LLMs should be mentioned in the acknowledgments since they do not meet all the authorship criteria. We argue that naming LLMs as authors or mentioning them in the acknowledgments are both inappropriate forms of recognition because LLMs do not have free will and therefore cannot be held morally or legally responsible for what they do. Tools in general, and software in particular, are usually cited in-text, followed by being mentioned in the references. We provide suggestions to improve APA Style for referencing ChatGPT to specifically indicate the contributor who used LLMs (because interactions are stored on personal user accounts), the used version and model (because the same version could use different language models and generate dissimilar responses, e.g., ChatGPT May 12 Version GPT3.5 or GPT4), and the time of usage (because LLMs evolve fast and generate dissimilar responses over time). We recommend that researchers who use LLMs: (1) disclose their use in the introduction or methods section to transparently describe details such as used prompts and note which parts of the text are affected, (2) use in-text citations and references (to recognize their used applications and improve findability and indexing), and (3) record and submit their relevant interactions with LLMs as supplementary material or appendices. (shrink)

Retractions solicited by authors following the discovery of an unintentional error—what we henceforth call a “self-retraction”—are a new phenomenon of growing importance, about which very little is known. Here we present results of a small qualitative study aimed at gaining preliminary insights about circumstances, motivations and beliefs that accompanied the experience of a self-retraction. We identified retraction notes that unambiguously reported an honest error and that had been published between the years 2010 and 2015. We limited our sample to retractions (...) with at least one co-author based in the Netherlands, Belgium, United Kingdom, Germany or a Scandinavian country, and we invited these authors to a semi-structured interview. Fourteen authors accepted our invitation. Contrary to our initial assumptions, most of our interviewees had not originally intended to retract their paper. They had contacted the journal to request a correction and the decision to retract had been made by journal editors. All interviewees reported that having to retract their own publication made them concerned for their scientific reputation and career, often causing considerable stress and anxiety. Interviewees also encountered difficulties in communicating with the journal and recalled other procedural issues that had unnecessarily slowed down the process of self-retraction. Intriguingly, however, all interviewees reported how, contrary to their own expectations, the self-retraction had brought no damage to their reputation and in some cases had actually improved it. We also examined the ethical motivations that interviewees ascribed, retrospectively, to their actions and found that such motivations included a combination of moral and prudential considerations. These preliminary results suggest that scientists would welcome innovations to facilitate the process of self-retraction. (shrink)

Decision-makers in governments, enterprises, businesses and agencies or individuals, typically, make decisions according to various regulations, guidelines and policies based on existing records stored in various databases, in particular, relational databases. To assist decision-makers, an expert system, encompasses interactive computer-based systems or subsystems to support the decision-making process. Typically, most expert systems are built on top of transaction systems, databases, and data models and restricted in decision-making to the analysis, processing and presenting data and information, and they do not provide (...) support for the normative layer. This paper will provide a solution to one specific problem that arises from this situation, namely the lack of tool/mechanism to demonstrate how an expert system is well-suited for supporting decision-making activities drawn from existing records and relevant legal requirements aligned existing records stored in various databases.We present a Rule-based reporting systems architecture, which is intended to integrate databases, in particular, relational databases, with a logic-based reasoner and rule engine to assist in decision-making or create reports according to legal norms. We argue that the resulting RuleRS provides an efficient and flexible solution to the problem at hand using defeasible inference. To this end, we have also conducted empirical evaluations of RuleRS performance. (shrink)

This study examines the effect of directors’ human and social capital on the level of corporate social responsibility disclosures by drawing on insights from a resource-based view. It also investigates the effect of chief executive officer power on this relationship. Data were obtained from annual reports of companies listed on the Dhaka Stock Exchange in Bangladesh from 2005 to 2013. We employ outside directors’ experiences and expertise as a proxy for board capital and measure CEO power using a ‘power index’ (...) that comprises CEO duality, ownership, tenure and family CEO status. Results show that board capital is positively associated with CSR disclosure levels; however, CEO power is negatively associated with CSR disclosures and reduces the effect of board capital on CSR disclosures. Thus, we conclude that although board capital can improve CSR practices, CEO power can also inhibit these practices. (shrink)

W.L. Craig has argued that the universe has a beginning because (1) the infinitude of the past entails the existence of actual infinite multitudes of past intervals of time, and (2) the existence of actual infinite multitudes is impossible. Puryear has rejected (1) and argued that what the infinitude of the past entails is only the existence of an actual infinite magnitude of past time. But this does not preclude the infinitude of the past, Puryear claims, because there can be (...) no justification for the claim that actual infinite magnitudes are impossible. I argue, against Puryear, that there can be such a justification. I claim, nevertheless, that, for reasons entirely different from Puryear’s, the finitude of the past cannot be established based either on the impossibility of actual infinite multitudes or on the impossibility of actual infinite magnitudes. My arguments in this paper draw on insights from al-Kindī and Avicenna. (shrink)

Many of the great thinkers and poets in Christianity and Islam led lives marked by personal and religious struggle. Indeed, suffering and struggle are part of the human condition and constant themes in philosophy, sociology and psychology. In this thought-provoking book, acclaimed scholar Mona Siddiqui ponders how humankind finds meaning in life during an age of uncertainty. Here, she explores the theme of human struggle through the writings of iconic figures such as Dietrich Bonhoeffer, Muhammad Ghazali, Rainer Maria Rilke (...) and Sayyid Qutb - people who searched for meaning in the face of adversity. Considering a wide range of thinkers and literary figures, her book explores how suffering and struggle force the faithful to stretch their imagination in order to bring about powerful and prophetic movements for change. The moral and aesthetic impulse of their writings will also stimulate inter-cultural and interdisciplinary conversations on the search for meaning in an age of uncertainty. (shrink)

Business Ethics: A European Review, EarlyView.

In the case described here, an often recurring and unresolved scenario is presented where communication issues are underpinned by pre-existing perceptions of mistrust between the caregivers and the surrogate family members in the intensive care unit. Racial factors play into this mistrust, when a family feel that their loved one is “yet again” not being treated in the best way possible. The perspectives of all stakeholders are considered in the discussion and relevant literature is cited.

Background: Although human dignity is an unconditional value of every human being, it can be shattered by extrinsic factors. It is necessary to discover the authentic meaning of patients’ dignity preservation from different religious perspectives to provide professional cross-cultural care in a diverse setting. Research objective: This article identifies common experiences of Iranian Muslim and Armenian Christian patients regarding dignified care at the bedside. Research design: This is a qualitative study of participants’ experiences of dignified care elicited by individual in-depth (...) semi-structured interviews. Participants and research context: A purposeful sample of 10 participants (five Iranian Muslims and five Iranian Armenians) from various private and governmental hospital settings was chosen. Ethical considerations: This study was approved by the ethics committee of Tehran University of Medical Sciences. All the participants were provided with information about the purpose and the nature of the study, the voluntary condition of their participation in this study, and the anonymous reporting of recorded interviews. Findings: The common experiences of Christian and Muslim patients regarding dignity preservation emerged as “exigency of respecting human nobility” and “providing person-centered care.” Discussion and conclusion: It is essential to recognize the humanness and individuality of each patient to preserve and promote human dignity in diverse cross-cultural settings. The findings support and expand current understanding about the objective and subjective nature of dignity preservation in cross-cultural nursing. (shrink)

The intuition that we can think about non-existent objects seems to be in tension with philosophical concerns about the relationality of intentionality. Tim Crane’s psychologism removes this tension by proposing a psychologistic account of intentionality according to which intentionality is a purely non-relational notion. I argue that his account has counterintuitive consequences regarding our thoughts about existing objects, and as such is insufficiently plausible to convince us to reject the relationality of intentionality.

This intriguing work offers a new perspective on Islamic Peripatetic philosophy, critiquing modern receptions of such thought and highlighting the contribution it can make to contemporary Western philosophy. Mohammad Azadpur focuses on the thought of Alfarabi and Avicenna, who, like ancient Greek philosophers and some of their successors, viewed philosophy as a series of spiritual exercises. However, Muslim Peripatetics differed from their Greek counterparts in assigning importance to prophecy. The Islamic philosophical account of the cultivation of the soul to (...) the point of prophecy unfolds new vistas of intellectual and imaginative experience and accords the philosopher an exceptional dignity and freedom. With reference to both Islamic and Western philosophers, Azadpur discusses how Islamic Peripatetic thought can provide an antidote to some of modernity’s philosophical problems. A discussion of the development of later Islamic Peripatetic thought is also included. (shrink)

Nearly four decades after a revolution, experiencing one of the longest wars in contemporary history, facing political and ideological threats by regional radicals such as ISIS and the Taliban, and having succeeded in negotiations with six world powers over her nuclear program, Iran appears as an experienced Muslim country seeking to build bridges with its Sunni neighbours as well as with the West. "Ethics of War and Peace in Iran and Shi'i Islam explores the wide spectrum of theoretical approaches and (...) practical attitudes concerning the justifications, causes and conduct of war in Iranian-Shi'i culture. By examining primary and secondary sources, and investigating longer lasting factors and questions over circumstantial ones, Mohammad Jafar Amir Mahallati seeks to understand modern Iranian responses to war and peace. His work is the first in its field to look into the ethics of war and peace in Iran and Shi'i Islam. It provides a prism through which the binary source of the Iranian national and religious identity informs Iranian responses to modernity. By doing so, the author reveals that a civilization-conscious soul in modern Iran is re-emerging. (shrink)

This paper investigates the development of corporate governance regulations in emerging economies, using the case of Bangladesh. In particular, the paper considers three issues: What type of corporate governance model may be suitable for an emerging economy such as Bangladesh? What type of model has Bangladesh adopted in reality? and What has prompted such adoption? By analysing the corporate environment and corporate governance regulations, the paper finds that, like many other developing nations, Bangladesh has also adopted the Anglo-American shareholder model (...) of corporate governance. Analysis of behaviours of principal actors in the Bangladeshi corporate governance scenario, using new institutionalism as a theoretical foundation, then reveals that such adoption may be prompted by exposure to legitimacy threats rather than efficiency reasons. (shrink)

Introduction: Due to the stressful nature of prehospital emergency providers’ duties, as well as difficulties such as distance to information resources and insufficient time to analyze situations, ethical decision-making in prehospital services is a daily challenge. Objectives: This study aimed to describe the experiences of Iranian prehospital emergency personnel in the field of ethical decision-making. Methods: The data were collected by semi-structured interviews (n = 15) in Iran and analyzed using the content analysis approach. Ethical considerations: This study was conducted (...) in accordance with the principles of research ethics and national rules and regulations relating to informed consent and confidentiality. Results: The results obtained were categorized into three main categories that included “assessment of the scene atmosphere, assessment of patients’ condition and their family, and predicting outcomes of decision-making.” The central category was “field assessment,” which demonstrated the strategy of ethical decision-making by prehospital providers when facing ethical conflicts. Conclusion: Although findings showed that the majority of prehospital providers make ethical decisions based on the patients’ benefit, they also consider consequences of their decisions in dealing with personal and professional threats. This article identifies and describes a number of ethical values of prehospital providers and discusses how the values may be considered by paramedics when facing ethical conflicts. (shrink)

The article at hand presents the results of a literature review on the ethical issues related to scientific authorship. These issues are understood as questions and/or concerns about obligations, values or virtues in relation to reporting, authorship and publication of research results. For this purpose, the Web of Science core collection was searched for English resources published between 1945 and 2018, and a total of 324 items were analyzed. Based on the review of the documents, ten ethical themes have been (...) identified, some of which entail several ethical issues. Ranked on the basis of their frequency of occurrence these themes are: 1) attribution, 2) violations of the norms of authorship, 3) bias, 4) responsibility and accountability, 5) authorship order, 6) citations and referencing, 7) definition of authorship, 8) publication strategy, 9) originality, and 10) sanctions. In mapping these themes, the current article explores major ethical issue and provides a critical discussion about the application of codes of conduct, various understandings of culture, and contributing factors to unethical behavior. (shrink)

For decades, the Belmont Report—and the associated regulatory framework it inspired—has been a cornerstone in the ethical conduct of research involving human subjects. Despite its canonic status, t...

In Crime and Punishment in Islamic Law: A Fresh Interpretation, Mohammad Kamali considers problems associated with and proposals for reform of the hudud punishments prescribed by Islamic criminal law, and other topics related to crime and punishment in Shariah.

Dignity represents the essence of nursing care; hence, nurses are professionally responsible for promoting understanding about the promotion, provision, and preservation of every patient’s dignity, while considering contextual differences. The aim of this study was to explore the factors that influence, promote, or compromise patient dignity. A purposeful sample of 14 participants with hospitalization experience was chosen, and individual in-depth semi-structured interviews were conducted for data collection. Using inductive content analysis, the themes and subthemes related to factors influencing patients’ dignity (...) were explored: “persona” (“personal beliefs” and “personal characteristics”), “communication behaviors” (“verbal interaction,” “body language,” “compassionate behavior,” and “devoting enough time”), and “staff conduct” (“professional commitment,” “adequate human resources,” and “staff’s proficiency and competency”). The findings revealed that it is essential to expand nurses’ insights and knowledge about preserving patients’ dignity and the factors that influence these. Recognizing and focusing on these factors will help nurses to establish practical measures for preserving and promoting patients’ dignity and providing more dignified care at the bedside. (shrink)

In this paper, we show that for any computable ordinal α, there exists a computable tree of rank with strong degree of categoricity if α is finite, and with strong degree of categoricity if α is infinite. In fact, these are the greatest possible degrees of categoricity for such trees. For a computable limit ordinal α, we show that there is a computable tree of rank α with strong degree of categoricity (which equals ). It follows from our proofs that, (...) for every computable ordinal, the isomorphism problem for trees of rank α is ‐complete. (shrink)

Brain death certification can be a clinically and ethically challenging affair. Healthcare workers are expected to refer patients for brain death certification to identify potential organ donors, but family members may be ill-prepared for this turn of events. Already distraught families may not appreciate delays in brain death certification, but such delays are common because of the need to manage the patient’s altered physiological state to allow testing. Opportunities for donation are sometimes lost because of the unnecessary delay. With focus (...) on an opt-out organ donation law, we discuss causes of delays in brain death certification, and the ethical issues faced by clinicians in using tests to certify patients. To resolve the issues, we argue for the use of supplementary confirmatory tests as part of a more protocol-driven approach to brain death certification to avoid delays. Such tests should be regarded as part of the donation process funded by the state. (shrink)

This paper investigates the factors that facilitate/hinder Second Language Learning. The two factors that the study focuses on are age and motivation. Role of motivation in relation to age is discussed of a deviant case using Qualitative Paradigm, and the data is analyzed using Narrative Inquiry, Case Study and Retrospective Longitudinal design to find out if motivation plays any significant role in terms of achieving successful second language competence. It is a common belief that people who start young to learn (...) a Second Language perform better than the old learners. However, the results indicate that this is not true in many cases, as this study on a deviant case shows that motivation plays a very important role in achieving successful Second Language Acquisition. If the learners are intrinsically motivated and are motivated from the beginning of their learning journey irrespective of their age then learning becomes easier. (shrink)

The study contributes to building an understanding of the impact of political forces on the information environment of listed firms in a developing economy. Specifically, it investigates the tensions between politico-institutional factors and accounting regulation on the prolonged and incomplete implementation of the International Financial Reporting Standards in Bangladesh from 1998 to 2010. Two phases of interviews were conducted in 2010–2011 and IFRS-related enforcement documents from 1998 to 2010 were evaluated. The study contributes that IFRSs are being diffused to developing (...) countries like Bangladesh, but they invariably interact with local institutions, with variable outcomes. Coercive, normative and mimetic isomorphisms are low in Bangladesh. Notably, political forces have been undermining mimetic isomorphism because of the high level of government intervention and the high level of political lobbying. Political institutional pressures stand in the way of mimetic isomorphism and constitute negative forces that add further tension to accounting regulation in Bangladesh. Regarding the low level of normative isomorphism, there is evidence of a ‘blame culture’, with state institutions and professional accountancy institutions in the country blaming each other for the poor progress in IFRS implementation. Although the study focuses on Bangladesh, its results have implications for international policy makers, as well as the governments and regulators of other developing economies facing similar challenges in implementing IFRS. (shrink)

Much has been said about the need for improving the current definitions of scientific authorship, but an aspect that is often overlooked is how to formulate and communicate these definitions to ensure that they are comprehensible and useful for researchers, notably researchers active in international research consortia. In light of a rapid increase in international collaborations within natural sciences, this article uses authorship of this branch of sciences as an example and provides suggestions to improve the comprehensibility of the definitions (...) of authorship in natural sciences. It assesses whether the definition of authorship provided by the European Code of Conduct for Research Integrity can deal with current issues and problems of scientific authorship. Notably, problems that are experienced in project groups with researchers coming from multiple countries. Using theories developed by Jürgen Habermas and Robert Merton, a normative framework is developed to articulate ethical authorship in natural sciences. Accordingly, enriching the current definition of authorship with normative elements and using discipline-specific metaphors to communicate them are introduced as possible ways of improving the comprehensibility of the definition of authorship in international environments. Finally, this article provides a proposal to be considered in the future revisions of the European Code of Conduct for Research Integrity. (shrink)