There are various explanations for the relationship between God, man and the world within belief systems and traditions. One of the striking points of this connection is the idea of hulūl and ittihād. This idea has appeared in various ways throughout history, manifested itself in society by the fact that faith influences the traditions of thought. In addition to being in non-Islamic systems such as beliefs of Indian, Jewish or Christian origin, it has also been observed in systems that have (...) stayed in the Islamic circle or established contacts over time. The evaluation of those who adopt this idea under the heading of extreme groups reveals the view of Islamic thought on the subject. However, while the issue is this clear from the Islamic point of view, the relationship of sufism, which is a part of the thought tradition, to hulūl and ittihād requires that the issue be subject to a more sensitive examination. At this point, it is important to follow the literature that has been formed on the related subject since the formation of Sufism. Following the discourse of Sufi thought on this topic will support the solution of critical points that have occurred from the past to the present. The determination of the issue during the formation period of Sufism, Gazzālī's explanation of the issue and the influence of the thought that developed after Ibn al-Arabī are among the obvious points of the process. Since the publication of this article, the issue of hulūl and ittihād, which has not fallen off the agenda of Islamic thought, has been discussed in the 19th century. When it comes to the century, it will be seen how it can be handled in an identity based on the interpretation of Muhammad Nūr al-Arabī, one of the prominent names of the period. In this way, on the one hand, the representation of an author sufi in the tradition of Sufi thought in the context of the subject, and on the other hand, in the near future, their clear statements in accordance with Islamic thought on such a critical issue will be examined. (shrink)

This examination of three early Islamic theological texts will show that the discursive practices within their respective genera of writing in its nascent stages were scripturally hermeneutical in character. Primary focus was on arguing for the proper understanding of Quranic statements rather than offering extensive arguments based on purely rational grounds. Formal analysis of early writings on divine determinism such as we have selected suggests that Quranic content not only made up the substantive matter of these discourses but even influenced (...) their structure of argumentation and their modes of reasoning. What this study ultimately shows is that the development of Islamic theological thinking and the discursive practices associated with it may have had their impetus in the internal sources of the religion itself and had not merely evolved under foreign influences. (shrink)

In the period of the Saḥāba (Companions), Tābiʿīn (Successors), and Atbāʿ al-Tābiʿīn (Followers of the Successors), those who had the capacity to do ijtihād on religious issues would act according to their ijtihād without being tied to any a particular person or school. Those who did not have the capacity to perform ijtihād could obtain a fatwā from any muftī whom they consulted, without any school-sectarian affiliation. However, with the emergence of the schools of jurisprudence (madhhab) in II-IV centuries AH, (...) the issues of ijtihād, taqlīd and madhhab have been discussed and different opinions have emerged on the subject. Some scholars argue that those who do not have the capacity to do ijtihād should do taqlīd, while others argue that every legal person (mukallaf) should do ijtihād in their religious affairs according to their own capabilities and act according to the conclusions reached. While those who argue that taqlīd is necessary for a Muslim who does not have the proficiency in ijtihad claim that a Muslim should adhere to a madhhab in his religious-practical life, another group argues -based on the legal maxim “Ammī does not have a madhhab. His sect is that of the mufti he consults”- that a Muslim may act upon the consultation of the scholar he wants to follow. In this study, the issue related to the situation of the Muslim who does not have competence to do ijtihād has been examined. In this context, the nature of taqlīd is emphasized and scholars’ opinions regarding opinions about the taqlīd of the layperson (ʿāmmī) are addressed. (shrink)

After the dissolution of the Ancien Régime, Europe went through a period of transition where the religion lost its power and a cavity emerged in the ideological structure of the social organization. This cavity was filled by utopian ideals of philosophers like Francis Bacon and Henri de Saint-Simon, who propagated the blessings of the new social organization. While the wealth production became a means of social organization, the political was subordinated by the economical. This article examines the utopian paradises presented (...) by Francis Bacon and Henri de Saint-Simon in order to understand how the consumption goods dematerialize through the modern ideology to morally edify the society. (shrink)

Mastery of English grammatical accuracy is paramount for developing proficiency as a foreign language. However, research examining tendencies among Saudi undergraduate writers remains limited. This study aimed to address such gaps through a comprehensive identification and categorization of errors present in student essays. A rigorous mixed-methods approach analyzed over 350 grammatical mistakes across 50 female students' writing samples. Errors were systematically coded and categorized to reveal frequency data through quantitative analysis. Findings demonstrated spelling, subject-verb agreement, and capitalization as the most (...) prevalent issue areas, collectively accounting for over 75% of errors. Examples uncovered specific challenges involving verb tense, sentence fragments, and article usage. While outcomes aligned with previous literature, linguistic influences on persistent spelling difficulties were explored to broaden understandings. Recommendations for targeted exercises strengthening weaker domains like phonics rules and irregular verbs were provided. Continuing periodic error analyses can optimally inform evolving pedagogy tailored to emerging needs over time. Significantly, this novel diagnostic approach begins addressing critical literature gaps through data-driven insights that meaningfully inform curriculum development to better support the still under-researched Saudi EFL student population. (shrink)

For the communication between people to remain effective and lively and for the expressive power to be permanent, the qualities of the words are as important as the quantity of words in a language. From this perspective, Arabic has many linguistic features like other developed languages. Parsing, deriviations, blending, synonymy, contrast, arabization, antithetical polysemy, commutation, ellipsis, polysemy, etc. Language features are intensely found in Arabic. As it is known, polysemy is one of the important issues of the Arabic language that (...) has been taken into consideration since the compilation period. Although there are scholars among Arabic linguists who deny the existence of polysemous words, the vast majority have accepted the issue of polysemy. Among polysemous words, some words indicate several different meanings, as well as words that express many different meanings. In this respect, words that indicate a lot of meanings in the group of polysemous words have attracted the attention of poets. Poets wrote long odes using such words to demonstrate their mastery of the science of the dictionary and to prove their competence in the art of poetry. There are even poets who write different odes in terms of theme, using the same word. One of these poets is Ibn al-Munāṣıf from Cordoba, who lived between 1168 and 1223. The poet, better known as the jurist, wrote his famous ode using the common word "acuz". By ending each couplet with the word ʾujūz, the poet brought together the different meanings of the word ʾujūz in the ode in question. In this study, the issue of polysemy, which is considered an important feature of the Arabic language, will be briefly discussed. In addition, the Qasida of ʾUjūz will be translated and analyzed. (shrink)

This study deals with the functions of the feuilleton, which is in the newspaper but has an important role in the development of literature. The 19th century is a period in which Westernization movements began to enter political and social life. Political developments such as the Tanzimat Edict, the Reform Edict and the acceptance of the Constitutional Monarchy had significant effects on cultural life over time. Newspaper is the most important mass communication tool of that period that accelerates this effect. (...) Journalism has an important role in the introduction and development of Western genres such as novel, Western-style story, theater into Turkish literature. The newspaper, which plays an important role in the change of Turkish literature wih new genres, has cultural effects on large masses of people. The feuilleton, which emerged with the publication of long literary texts in certain series, continued its influence in Turkish journalism for a very long time. Feuilleton paved the way for more people to meet literature by making it possible for long literary texts to appear in the newspaper. Many young writers in Turkish literature became famous for their articles in newspapers. These articles found their place in the newspapers, generally with 'feuilleton'. Feuilleton is a cultural and literary activity in terms of journalism; in case in terms of literature, copyright and translation, especially popular literature, have enabled many works to meet with the reader. Thus, by ensuring the interaction between the reader and the work, he developed rapidly in the literary gathering-place. At the same time, it prevented the authors' book printing costs. Therefore, the feuilleton built a mutually beneficial relationship between literature and journalism, and mediated the revival of intellectual life. (shrink)

Molla Hasan Peşevangî was born in the Kurukaya village of Tatvan district of Bitlis in 1920 and lived in a period of time when poverty and misery prevailed in the society. He was interested in science from an early age. Since the opportunities in the region he lived in were not suitable, in terms of schools and scholars, he went on many trips to complete his knowledge and took lessons from numerous scholars. He established scientific approval after a total of (...) 17 years of demanding journeys. Molla Hasan, who started to work as an imam in the villages after receiving his scientific approval, did most of his duty in the Güzelkonak village of the Gevaş district of Van, and this situation enabled him to be referred to as Peşevangi. Molla Hasan, who is known for being ascetic and taqwa, affiliated himself to Naqshbandi sheikh Sheikh Maşuk. After dedicating himself to 10 years of spiritual pathway, he acquired the caliphate license from his Sheikh. Molla Hasan and Bediüzzaman involved in mutual correspondence. The content of these letters largely consist of queries directed by Molla Hasan to Bediüzzaman regarding scientific issues. He worked as an imam for a total of 33 years in total and instructed numerous students. Additionally, Molla Hasan, who responded the scientific questions of the people of the region, became a popular figure in terms of science and morality. Molla Hasan took it upon himself to train students wherever he worked and toward the end passed away in Van in 1998. Molla Hasan, who has publications in the fields of Sufism, Arabic language and rhetoric, Fiqh, Kalam and Tafsir, left two caliphs after him. Besides being a sufi in the line of Ahl as-Sunnah, He was instrumental in the training of many scholars, particularly in his region. In this article, Molla Hasan's life, works and his mystical views will be discussed. (shrink)

The jurists, taking as reference the texts and the experiential studies of the period, preached various provisions regarding the issues such as fetal development, full birth or birth and death in this process. The majority made evaluations on the basis of the hadith about the fetal development process -mentioned in three separate periods of forty days-, but it was observed that this did not overlap with some medical guidance. Because the development period expressed by the jurists could not be prolonged, (...) it was determined that this process was completed before according to modern medicine. Jurists stated that he did not have any law regarding the fetus born before this period, since it was based on this period, and evaluated and evaluated whether those born later were alive or not. It has been presented in different jurisprudence in terms of various branches in fiqh, which is called “frequency” of the previous abortion effect after/during the full birth, and which is considered to be soul-blowing at the end of four months. These conflicts affected sons' abilities such as bathing, shrouding, burial and burial of the miscarriage. The mother also created many provisions such as her legal status such as nifas, talaq and ummu'l-veled, punishment lessons such as abortion and gurra, financial concepts such as heir and inheritance, and its effects on conditional contracts. In our study, in the event that the fetus dies due to the cell in the womb where the study medical information is located, the protections against it and the judgment it gives birth to in relation to it are discussed. (shrink)

Khalīfa b. Khayyāt(d. 240/854-855) was an historian- muḥaddith in the ʿAbbāsid’s period. There are references in sources to his competence in history and lineage rather than Ḥadīth. Two works of him have survived. The first one is al-Ṭabaḳāt which is about study of men and the second one is al-Taʾrīkhwhich chronologically narratesthe events in the history of Islam until 232 AH. The latter is the most significant work to be applied for the historiography of ibnKhayyāt. In this article, Khalīfa b. (...) Khayyāt’s methodology in historiography is examined. In this study, the early period of Islamic histography is handled and the subject is discussed comparatively. The main characteristics of his historiography are his adoption of a chronological style that facilitates the follow-up of the book, his knowledge for the lineage of those who died in wars and the details about the wars. Also, among the charactersitics are his application of isnād to his history book as a muḥaddith, his knowledge for the previous resources via his teachers who belong to the schools of al-Madīna and ʿIrāḳ and when required, his usage of ayah, ḥadīth and poems. These issues are dealed in the artcile with examples. Besides, a study in the West about Khalīfa b. Khayyātasserts that he was a follower of Umayyad dynasty and so this affected his historiography. In this article, this assertion is tackled by analyzing the whole book and it concludes that it is not valid because of some narrations against this assertion.SummaryKhalīfa b. Khayyāt (d. 240 / 854-55), who grew up in Basra, one of the most important centers of scholarship of the time and the meeting point of scholars, and he continued his scholarly works in this city. Since his grandfather and father are engaged in the field of Ḥadīth, Khalīfa b. Khayyāt started his scholarly adventure at an early age and he took his first education in the field of Ḥadīth.Scholars, in the early periods, continued their studies in the fields of sciences related to each other. Khalīfa b. Khayyāt’s studies are also in this kind. Although there are references in sources to his accumulation of Ḥadīth, Khalīfa b. Khayyāt ’s main area of ​​expertise is history and nasab/genealogy. The fact that his works and references to him in later sources are largely related to historical events, knowledge of the nasab/genealogy, and wafayāt (death dates of Ḥadīth scholars and narrators) reveals his considerable knowledge on these issues. Khalīfa b. Khayyāt lived in the period of ʿAbbāsid caliphs al-Maʾmūn (813-833) and al-Muʿtaṣim (833-842). This period is important because of the fact that the al-Mihna incident took place and the pressure on the Ḥadīth scholars increased. Although Khalīfa b. Khayyāt is not one of the direct opponents of Muʿtazila, his participation in a debate against them provides clues about the place where he stands. The scholarly atmosphere of Basra, enabled Khalīfa b. Khayyāt to benefit from a wide range of teacher-student network. In addition to his professors from whom he benefitted in the field of Ḥadīth, he had the opportunity to obtain the knowledge and understanding of the history of that time through his teachers who are important historians of the period in his field. Two works related to Khalīfa b. Khayyāt whose reliability is confirmed by djarh wa l tadil scholars reached to our time. One of the oldest Ṭabaḳāt works in the history of Islam is al-Ṭabaḳāt; the other one is the book, al-Taʾrīkh, which provides a new method for Islamic historiography.This study deals with the principles of the method of historiography, which can be put forward through Khalīfa b. Khayyāt 's al-Taʾrīkh. al-Taʾrīkhis important in terms of being the first example of chronological writing type in Islamic historiography and has not been subject to any independent study to date. There are two ongoing M.A. thesis about Khalīfa b. Khayyāt, however, no study has been identified that directly deals with its methodology of history. On the other hand, based on some riwāyats/narrations in al-Taʾrīkh, there is a work that claims that Khalīfa b. Khayyāt had sympathy towards Umayyads. The study named “Khalīfa b. Khayyāt’s History on the Umayyad Dynasty (660-750), prepared by Carl Wurtzel as his PhD. Dissertation, examined the life of Khalīfa, partly the historiography and the religious-political narrations in the work. On the case of Muʿāwiya’s (d. 60/680) request of the allegiance to Yazīd (d. 64/683), Wurtzel compared an event that took place between the envoy of Ibn al-Zubayr (d. 73/692) and Muʿāwiya with al-Balādhurī’s (d. 279/892-93) narrative and concluded that Khalīfa was an Umayyad sympathizer. However, Khalīfa b. Khayyāt’s exclusion of an event such as al-Mihna which was against the ʿAbbāsid and changed the course of history in his book, shouldn’t be considered as a symptom of sympathy; It would be more appropriate to accept it as a feature of history writing.At the top of Khalīfa b. Khayyāt's principles of historiography, adopting chronological method comes first. Accordingly, Khalīfa b. Khayyāt, gives a brief history about the siyar of the Prophet Muhammad at the introduction of the book. Then, by beginning from the first hijri year, he gives the important events, wars and deaths by the years. Sometimes, he refers to the people assigned by the caliphs of the period by referring to the Amîrs (Administrators) of the Hajj. He gives lists of those who died on both sides of the wars. The importance of mentioning the tribes of the deceased shows his competence in the knowledge of nasab. One of the highlights of his historiography is that he sometimes does not touch upon some of the events and situations that are considered to be turning points in Islamic history; and sometimes he does not go down into detail but just gives relevant narratives. For example, he doesn’t mention any narrations about the selection of the Caliph which perhaps the most fundamental point of separation between Ahl al-Sunnah and Shīʿa in the history of Islam.Although he gave detailed information about The Battle of The Camel (36/656) and Ṣiffīn cases (37/657), it is not possible to determine his views on this subject. In addition, he never mentioned the al-Mihna incident, which deeply influenced society and the scholarly environment during the ʿAbbāsid period. Isnād is also holds an important place in the methodology of history of Khalīfa who was a muḥaddith at the same time. In many of the narrations he used the words haddathanā and ahbaranā.In our study, the siyar section of al-Taʾrīkhwas examined in order to determine the sources of the Khalīfa’s historiography and has been seen that the works of Ibn Isḥāḳ (d. 151/768) and Ibn Hishām (d. 218/833) were the main sources of this chapter. Considering Khalīfa b. Khayyāt’s emphasize to isnād and his reach to Ibn Isḥāḳ 's work through the mediation of Bekr b. Suleiman, it can be said that he was dominant in historiography on the sources before him. Khalīfa b. Khayyāt rarely refers to Qur’anic verses and hadiths when describing events. He referred to the verses in only two places and hadiths in only five places. One of them, and perhaps the most remarkable one in the book is the Ḥadīth of the Prophet Muḥammad: “I am the guardian of whom; ‘Alī is his guardian” This narration is used in the letter of Caliph Mahdī (d. 169/785) of the ʿAbbāsid to khārijī (outer) Abd al-Salām b. Hishām who rebelled. The study is based on the principles outlined above. At the end of the study it is also considered that Khalīfa b. Khayyāt ’s works should be the subject of graduate studies which should be prepared with deep readings. (shrink)

The Qurʾān states that it is the last link in the chain of divine books, such as the Torah, Psalms, and the Gospel, and that it is also the approval and regulator of these books. As a result, there are some mutual narratives with other holy books, as well as some issues that differ from them and bring different explanations from them. These issues have been the subject of polemics, especially with Judaism and Christianity throughout the history. The crucifixion of (...) Jesus Christ formed the foundation of Christianity theology. However, the subject of ‘the cross’ has also been one of the most important issues by which Christian communities have made different explanations and interpretations since the 1st century, and have diverged accordingly. Although the docetists, who are our subject, are divided into many groups with different views, they generally accept that Jesus Christ was of a different nature from other people, had a divine nature, and therefore, it was not possible for him to be crucified. In the only verse in the Qurʾān that deals with the cross of Jesus Christ, it is mentioned that Jesus was not crucified. For this reason, a significant part of the interpretations in the commentaries have some similarities with the views of the docetics at first glance. It is possible to see more of the similarities mentioned in the commentaries, especially in the so-called “substitutionary interpretation”, in which it is stated that someone else was crucified instead of Jesus. In the Christian world, it is often claimed that Islam emerged in the Arabian Peninsula, where Christian heretics are abundant, and that it was influenced by the views of some heretic Christians. In this context, starting with John of Damascus in the 8th century, based on the above-mentioned similarities, many Christian researchers throughout the history claimed that the Qurʾān took this view from docetics. In this study, there has been an attempt to examine all of these claims. In this context, first, the docetics were researched, and as a result, it was revealed that Christians named groups with very different views from the early times as “docetic”, and that there was no standart use of the concept of “docetic” in the Christian World for centuries. It appears that it was determined that the concept would be used as a kind of umbrella concept for groups considered heretical. Then in the article, the different translations and interpretations of the verse in the Qurʾān and certain sources from the classical and modern Islamic literature were selected and identified. This led to the examination of how the said verse was understood in the Islamic world throughout the history. In this context, all types of substitutionary interpretations in the commentaries were made into a list by mentioning the sources of these interpretations, and then, these interpretations and the views of the docetics were compared. After revealing the similarities and differences in the explanations and interpretations in the commentaries and the views of the docetics, a new perspective on the subject was attempted by trying to explain the verse outside of its traditional interpretation throughout the history, considering the context of this verse and the Jewish literature. Considering that various Jewish claims about Jesus and Mary were responded to at the beginning of Qurʾānic the verse and just before the verse that mentions the cross, information in the Jewish religious literature was consulted about the allegations that Jews killed Jesus as mentioned in this verse. In this context, Jewish claims about the end of the life of Jesus in the Talmud, that they first killed him and then crucified him, were adressed and researched. Furthermore, an attempt is made to explain that the use of wa-mā qatalūhu wa-mā ṣalabūhu in the verse may be an answer to the claims of the Jews that they first killed Jesus and then crucified him. These claims of the Jews in the Talmud are further explored, and considering the context of the Jews of that time, it is explicated that these actions would not have been possible due to the political conditions in that period. Taken together, this study has attempted to address that the view claiming that docetics have an impact on the Quran via the related verse is not validand that the actual recipient of the verse is the Jews. (shrink)

Isma‘īl b. ‘Ali, who is referred to as Abū Sa‘d as-Sammān, was born in Ray, Iran, between 981 and 983 and he devoted most of his life to educational travels, especially for hadith and he returned to his city of birth towards the end of his life and died there in 1053. Isma‘īl b. ‘Ali is well-known with the name of as- Sammān, meaning butter trader, because of he was grew up in a family of butter traders. The movables and (...) real estates in his inheretence show that he belongs to a wealthy family. As-Sammān, who seems to be in the twelfth generation of Muʻtazilite tradition, approve the thoughts of Abū Hāshim al-Jubbā’ī (ö. 321/933) and Abu'l-Ḥusayn al-Baṣrī (ö. 436/1044) and he was accepted as the leader of the Muʻtazila in his own period. He had education from scholars such as Abū Tāhir al-Muḫallis, Ibn Abū Nasr at-Tamīmī and Abkasī (ö. 405/1014-15) in the discipline of hadith. As-Sammān, was an authoritative figure both in the fiqh of Hanafi and disagreements between thoughts of Hanafism and Shafi'ism as well as in the fiqh of Zaydism. In addition, he educated himself in the topic of Qur’anic recitation, scholars of narrators, genealogy, law of inheritence and arithmetic. Among the works of as-Sammān, who are stated as many, only one record seem to be extant until today: “Kitāb al-Muvāfaqa bayn ahl al-bayt wa's-sahāba wa mā ravāhu kullu farīqin fī haqq al-āḫar”, which was written to point out the fondness and respect between the first three caliphs and ‘Ali. Thus, it is not possible for us to have a detailed knowledge about his thoughts in kalam and fiqh. However, Ibn al-‘Adīm (ö. 660/1262) gives us some ideas about thoughts of al-Sammān through his will narrates in his “Bughyat aṭ-Ṭalab fī tārīḫi Ḥalab”. As-Sammān states that his thoughts of kalam and fiqh are formed on the school of Ahl al-‘adl wa't-tawḥīd, in particular parallel with Muʻtazila-Zaydiyya and he designed his will, which he gave about two years before his death, according to the Muʻtazilite theological paradigm. In this context, according to as-Sammān, Allah is one and eternal. Attributes of Allah such as Power, Knowledge, Life, Hearing, Sight and Wealth are by virtue of His essence. Allah does not resemble anything, nor a body or an accident. All actions of Allah are good, and He never do evil. Allah does not wish for a sin nor have any consent to sin. Allah does not test people with what they cannot afford. Allah does not oppress people nor punish anyone with no justice. Allah is faithful to his promise that he will reward people who are good and will punish people who do evil. Voluntarily actions are created by people themselves. Revelation regarding the doomsday and the hereafter are true. Also, worships performed by the living on behalf of the dead such as hajj, ‘umrah, charity, reciting the the Qur'an and visiting the graves of them are useful for the dead. Repentance which is the forgiveness of sins is the decisiveness of not to commit it again with regret. As-Sammān has been criticized because of his Muʻtazilite thoughts, but his credibility, his intellectual effort and his abilities have been appreciated even by his opponents. The combative and dynamic nature of his life was reflected in his will are analysed in this work and it is concluded that he expressed his thoughts on belief and deeds in his will as a true Mu‘tazilite manifesto. (shrink)

The Abbasid caliphate covers about five centuries; It represents a period when fiqh/theological sects were formed, classical works on Islamic sciences were compiled, and important historical, scientific, and cultural centers such as Baghdad were established. The influence of this period on Muslim societies continues to this day. Based on this, the Abbasids; It is the subject of research in terms of religion, history, and politics. Tayep al-Hibri's work named "The Abbasid Caliphate -A History-" which has gained a well-deserved reputation with (...) the research he published on this subject is one of the most important among them. The author, who examines the caliphate as an institution, also shows its effects in the modern world. According to him, the leadership, whose absence was felt with the death of the prophet in the period of caliphates, was tried to be replaced by considering the religious and political spheres together. The author describes the Umayyad period as a reign in which religious sensitivities remained in the background. A religious comparison between this period and the Abbasids constitutes one of the main goals of the author in the book. According to the author's assumption, the Umayyads adopted a spruce management style. The Abbasids, on the other hand, appealed to the religious understanding of the society they ruled by ascribing a religious meaning to their politics. Recent studies on the religious policies of the Umayyads and Abbasids do not prevent us from rejecting the author's hypothesis. (shrink)

Until the very recent days of the Turkish Republic, when every effort is being made to adopt the ways of Western civilization, it has been the picturesque and wellnigh universal custom for shops to carry on their walls small placards, usually framed, and these placards have contained in beautiful Arabic writing verses from the Quran, traditions of Muhammed, rhymed and unrhymed sayings which have for generations been passed down from father to son. Coffee-houses, barber shops, booksellers, grocery stores, pharmacies, candy (...) stores, fruit-stands, private houses even, all have decorated their walls with more or less artistically copied bits of wisdom from the past. In general there is no record of the authors or sources from which the sayings have come. They reflect in some measure also the thought of Turkish society as that thought has been passed on through the centuries. In order to get a picture of social relationships in the old Ottoman state it will perhaps be of value to study these texts and learn what we can from them of the social life and ideals of everyday folk in Constantinople from the earliest days down to the period which is just passing. There was a close relationship between these mottoes and their owners. The mottoes reflected in the first place the life philosophy of those who wrote them, and they served to mould the attitude toward life of successive generations. Not only religious belief, but attitudes toward the world and its problems, toward methods and standards of business dealing, are all touched upon in these texts. (shrink)

In the history of Islamic thought, it is prominent to examine the sects according to certain facts. In this research, it is aimed to read the development of the sect through aqāid works by taking the aqāid texts into the center. By centering Ash'ariyyah, we determine the aqāid literature of this sect in general terms and center two Ash‛ari aqāid works. These two aqāid texts that we have examined are the works identified with the Seljuk and Ottoman madrasahs. Al-Juwaynī’s al-Aqīda (...) an-Nizamiyyāh and al-Ījī’s al-Aqāid al-adudiyya hare extremely valuable identity texts in terms of Ash‛arī aqāid tradition. As a product of the Seljuk world of thought, al-Juwaynī’s work deals with aqāid issues with much broader titles and explanations. Al-Juwaynī lists his criticisms by targeting Mu‛tazila on most issues. Al-Ījī’s al-Aqāid al-adudiyya is one of the basic books of Ottoman madrasahs. In al-Ījī’s work, on the other hand, plain narration and a concise aqāid presentation attract attention. When we look at the work, it draws attention that the audience has changed and the opposition to the Mu‛tazilite is not too dominant. In addition, while a political interpretation over the imamate/caliphate issue is included in the creed in al-Ījī’s text, virtuousness, which is the perception of the Sunni companions, is also emphasized. The aqāid works of al-Juwaynī and al-Ījī bear the traces of the historical development of Ash‛arism, depending on their addressees, the period in which they were written, and many other reasons. (shrink)

Le peuple, sujet et agent de l’histoire! « Il serait important d’éradiquer cette pensée du sens commun pour laquelle la réalité biologique est tout et tout provient d’elle. Nous sommes habitués à enquêter sur le sens de la vie, si mystérieuse, si riche en imprévus ; on devrait peut-être donner du sens à sa propre vie, plutôt qu’en chercher la signification. Nous devons consacrer notre temps à essayer de construire quelque chose pour nous-mêmes par rapport aux autres ; et tout (...) cela est possible, pour autant que l’empan de la vie ne soit pas le premier critère. C’est la qualité qui importe, la qualité des choses que nous réalisons dans l’espace de temps dont nous disposons ; bref ou long quel qu’il soit, il est à chérir en tous ses moments, à cultiver, à nourrir, à vivre sans peur ou sans honte, mais toujours en voulant être d’illustres modèles sur le plan humain. » – Alberto Cardosi, octobre 2007 Ce livre est le fruit d’une longue, d’une profonde et d’une amoureuse familiarité d’Alberto Cardosi avec la pensée de Gramsci. Il a été publié quelques mois après qu’il eut disparu, le 3 juillet 2014, à l’âge de 42 ans. La réflexion d’Alberto Cardosi s’attache à analyser l’évolution du concept du peuple chez Gramsci dès son apparition au cours des années turinoises jusqu’à la naissance du Parti communiste italien. L’auteur précise ensuite le concept de peuple par rapport à la société de classes et finit par l’identifier au prolétariat, lui-même déterminé comme sujet et agent de l’histoire et d’un renouveau spirituel. Un aperçu de perspectives contemporaines et une bibliographie complètent cet ouvrage important qui compte parmi les rares études de la pensée du jeune Gramsci. (shrink)

İslam düşünce ekolleri olan mezheplerin tarihsel serüvenleri çok yönlü bir güzergâha sahiptir. Mezheplerin tarihsel gelişimlerini etkileyen farklı unsurlar bulunmaktadır. Bu bağlamda mezhep-siyaset ilişkisi bilindik bir öncül olarak öne çıkmaktadır. Bu araştırma, Büyük Selçukluların yıkılış sürecinden Moğol İstilasına kadarki sürede Eş‛arîliğin tarihsel gelişimini irdelemektedir. Bilindiği üzere Büyük Selçukluların kuruluş döneminde Horasan’dan uzaklaştırılan Eş‛arîler, yükselme devriyle tekrar bölgeye çağırıldılar. Sünnîliği merkeze alan siyasetin neticesinde Eş‛arîlik ön plana çıktı. Dolayısıyla Büyük Selçuklular ve Nizâmiye medreselerini merkeze alarak Eş‛arî düşüncenin ilerleyişini açıklamaya çalışmak yaygın bir (...) kabul olarak ortaya çıktı. Selçuklu devletinin yıkılışından sonra Horasan ve Mâverâünnehir coğrafyasındaki çatışmalarla artan kaos ve istikrarsızlık dönemi yaşandı. Ardından Gurlular ve Harizmşahlar Selçuklu bakiyesi bu toprakları da kontrol eden iki büyük güç olarak ortaya çıktılar. Eş‛arîlik geleneğinin hem Gur bölgesine hem de Harizm şehirlerine taşınması mezhep-siyaset bağının bir neticesiydi. Kerrâmîliğin yaygın olduğu Gur bölgesinde siyasetin etkisiyle Eş‛arîlik kendisine alan buldu. Mu‛tezilî ve Hanefî düşüncenin güçlü olduğu Harizm bölgesinde de benzer tecrübelerin sonucunda Eş‛arîlik temsil edilmeye başlandı. Bir yandan Kerrâmîlerle öte taraftan Mu‛tezilîlerle fikri çatışmaların yaşanması ise Eş‛arî geleneğine dinamizm kazandırdı. Bu süreçte Fahreddîn er-Râzî, Eş‛arîliğin temsilini yüklenerek ilim meclislerindeki münazaralara katıldı. Ayrıca idarecilerle olan diyalogları onun hareket alanını genişletti. The historical adventures of the sects, which are Islamic schools of thought, have a complex plane that includes different orientations rather than simple and one-way directions. Understanding and correctly interpreting this multi-layered factual dimension requires multiple perspectives, like the variable leg of the compass. As of their historical processes, sects determine their positions depending on political, economic, social, etc. This position draws a route according to its positive or negative relations with its interlocutors. Intellectual debates and works of rejection are the outward manifestations of the interlocutor. It is a common acceptance to try to explain the progress of Ash‛arī thought by centering on the Great Seljuks and Nizamiyyāh madrasahs. This research examines the historical development of Ash‛arism by focusing on the period after the collapse of the Great Seljuks. As it is known, in the Great Seljuk period, the relationship of Ash‛arism with the state did not have a linear progression, but with the support of the state, it had a position that paved the way for it. After the collapse of the Great Seljuks, political conflicts, wars, invasions and plunders increased in the region, causing a great chaos in the region. In this process, it is understood that the chaotic environment continues until the state authority is re-stored. (shrink)

Using a sample of 12,061 firm-year observations from the Chinese stock market for the period of 2001–2011 and geographic-proximity-based Confucianism variables, this study provides strong evidence that Confucianism is significantly negatively associated with minority shareholder expropriation, implying that Confucianism does mitigate agency conflicts between the controlling shareholder and minority shareholders. This finding suggests that Confucianism has important influence on business ethics, and thus can serve as an important ethical philosophy or social norm to mitigate the controlling shareholder’s unethical expropriation behavior. (...) Moreover, my findings reveal that the nature of the ultimate owner attenuates the negative association between Confucianism and minority shareholder expropriation, suggesting that Confucianism’s negative impact on minority shareholder expropriation is less pronounced for state-owned enterprises than for non-state-owned enterprises. The above results are robust to a variety of sensitivity tests and my findings are valid after controlling for the potential endogeneity between Confucianism and minority shareholder expropriation. (shrink)

This study examines the influence of underwriter–auditor relationship on pre-initial public offering earnings management. Using a sample of Chinese to-be-listed firms, we find that a close UAR, as reflected in repeated collaborations between an underwriter and an audit firm in IPOs, is positively associated with pre-IPO earnings management. This association is more pronounced for firms with politically connected auditors/underwriters, firms with less reputable auditors/underwriters, firms located in provinces with weak legal environment, firms to-be-listed on boards with lax listing requirements, and (...) firms whose auditors are with low industry specialization, and legal liability exposures. We provide further evidence that UAR is associated with greater likelihood of irregular activities in post-IPO period and poorer post-IPO financial performance. To the extent that we control for alternative explanations and potential endogeneity, our results suggest that the collusion incentive is likely to drive repeated collaborations between underwriters and auditors in the Chinese IPO market. Our findings provide interesting implications for auditors, investors, and regulators seeking to understand the Chinese IPO market. (shrink)

In his book, the Author establishes a connection between al-Juwayni's thought system and the period in which he lived by dealing in detail with the political and legal environment of al-Juwayni's time. This connection is valuable as it helps to clarify his thoughts in many fields. It allows us to understand the intellectual project in the mind of al-Juwayni. This academic project also requires that he not treat his al-Juwayni's works as separate units. The Author's approach was in this direction. (...) According to him, al-Juwayni has an intellectual project seen in his books. The Author, aware that this idea, which shaped al-Juwaynî's academic concerns, was not formulated in a vacuum, examines the sociopolitical environment that left an indelible mark on him. In this context, the Author emphasizes that al-Juwayni witnessed the debates between the Ashʿarīs and the Muʿtazila on the intellectual stage. According to him, the tension produced by the contradictory epistemologies of these two schools in al-Juwayni was influential in his search for certainty in knowledge. While the Author cares about the influence of al-Juwayni's intellectual environment on him, he also states that this is not the only influence on al-Juwayni. According to him, the fact that al-Juwayni lived in a politically turbulent period should also be considered, especially in the search for the certainty of knowledge and continuity of Islamic society. al-Juwayni lived at a time when the rise of powerful dynastic families forced the ʿAbbasid Caliphate into a position of only nominal power and, in a short period, saw contradictory policies implemented against the Ashʿarī/Shāfiʿīs. It led him to preserve and maintain religious thought apart from politics. As a result, al-Juwayni started to think about the role of the leader in maintaining the social order and the role of the scholars in protecting the religion. In an environment where the political elites are constantly changing, his focus has been on enabling the Muslim community to continue its existence in any case. (shrink)

On the one hand, al-Khansā, who made a name for himself in the Jahiliyyah and Islamic period with his laments, on the other hand Antigone, who appears in the famous tragedy of Sophocles; The life stories of these two women and the tragic events that shaped their characters have interesting similarities as well as worth examining. Both have tragically lost their siblings and have become the epitome of sadness and tragedy due to the hardships they have endured. While al-Khansā was (...) mentioned as one of the greatest female Arab poets in her own time and later periods; Antigone, on the other hand, drew a strong female figure with her firm stance, determination and the king's discourses against the king of Thebes. Antigone is a tragic hero, and Khansā is a reflection of her in real life. In addition to this coincidental resemblance in their stories, their effects on the people after them also made them worth examining. Antigone has gained a place in world literature as a symbol with her strong character and has inspired some movements, especially feminism. al-Khansā, on the other hand, has an important place in Arabic literature with her female poet identity and laments. Such a study was deemed necessary in order to fully determine the contributions of these two women, who have made history, in the world literature, social and cultural fields. The life stories of these two women, which constitute the main subject of our article, were discussed in general terms, their similar and different aspects were pointed out under separate titles, and finally, the study was concluded by comparing the two characters. (shrink)

W. E. B. Du Bois was a public intellectual, sociologist, and activist on behalf of the African American community. He profoundly shaped black political culture in the United States through his founding role in the NAACP, as well as internationally through the Pan-African movement. Du Bois's sociological and historical research on African-American communities and culture broke ground in many areas, including the history of the post-Civil War Reconstruction period. Du Bois was also a prolific author of novels, autobiographical accounts, innumerable (...) editorials and journalistic pieces, and several works of history. Collected in one volume for the first time, The World and Africa and Color and Democracy are two of W E. B. Du Bois's most powerful essays on race. He explores how to tell the story of those left out of recorded history, the evils of colonialism worldwide, and Africa's and African's contributions to, and neglect from, world history. More than six decades after W. E. B. Du Bois wrote The World and Africa and Color and Democracy, they remain worthy guides for the twenty-first century. With a series introduction by editor Henry Louis Gates, Jr., and two introductions by top African scholars, this edition is essential for anyone interested in world history. (shrink)

This paper combines domestic and international research results to analyze and study the difference between the attribute features of English phrase speech and noise to enhance the short-time energy, which is used to improve the threshold judgment sensitivity; noise addition to the discrepancy data set is used to enhance the recognition robustness. The backpropagation algorithm is improved to constrain the range of weight variation, avoid oscillation phenomenon, and shorten the training time. In the real English phrase sound recognition system, there (...) are problems such as massive training data and low training efficiency caused by the super large-scale model parameters of the convolutional neural network. To address these problems, the NWBP algorithm is based on the oscillation phenomenon that tends to occur when searching for the minimum error value in the late training period of the network parameters, using the K-MEANS algorithm to obtain the seed nodes that approach the minimal error value, and using the boundary value rule to reduce the range of weight change to reduce the oscillation phenomenon so that the network error converges as soon as possible and improve the training efficiency. Through simulation experiments, the NWBP algorithm improves the degree of fitting and convergence speed in the training of complex convolutional neural networks compared with other algorithms, reduces the redundant computation, and shortens the training time to a certain extent, and the algorithm has the advantage of accelerating the convergence of the network compared with simple networks. The word tree constraint and its efficient storage structure are introduced, which improves the storage efficiency of the word tree constraint and the retrieval efficiency in the English phrase recognition search. (shrink)

Using a sample of Chinese listed firms for the period of 2004–2010, this study examines the impact of religion on corporate philanthropic giving. Based on hand-collected data of religion and corporate philanthropic giving, we provide strong and robust evidence that religion is significantly positively associated with Chinese listed firms’ philanthropic giving. This finding is consistent with the view that religiosity has remarkable effects on individual thinking and behavior, and can serve as social norms to influence corporate philanthropy. Moreover, religion and (...) corporate philanthropic giving have a significantly weaker (less pronounced) positive association for state-owned enterprises than for non-state-owned enterprises. The results are robust to a variety of sensitivity tests. Our results highlight religious influence on corporate philanthropic giving in contemporary China, an old traditional country with a typical communist economy. (shrink)

Using the presence of at least one client with net-income-increasing misstatement as a signal of low audit quality for an audit firm, this study examines the existence of the contagion effect of low audit quality and further investigates whether financial distress and investment opportunity as two firm-specific financial characteristics moderate the contagion effect of low audit quality. Using a sample of 7887 firm-year observations from the Chinese stock market over the period of 2007–2012, our study documents strong and consistent evidence (...) to show that other clients audited by low-quality audit firms have significantly higher discretionary accruals ; financial distress reinforces the contagion effect of low audit quality; investment opportunity strengthens the contagion effect of low audit quality; the contagion effect of low audit quality persists over subsequent years for clients, and both financial distress and investment opportunity reinforce the contagion effect of misstatement to future misstatement. Above results are robust to a variety of sensitivity tests and are still valid after using the change model to control for the potential endogeneity. This study extends the previous literature on the contagion effect of low audit quality across audit firms. (shrink)

The distinguished American civil rights leader, W. E. B. Du Bois first published these fiery essays, sketches, and poems individually nearly 80 years ago in the Atlantic, the Journal of Race Development, and other periodicals. This volume has long inspired readers with its militant cry for social, political, and economic reforms for black Americans.

The political turmoil at the end of the period of Righteous Caliphs and in the early periods of the Umayyads had left the Islamic community facing factionalism and civil war. Accordingly, people have witnessed that the acts considered among the great sins such as assassination may be committed even by companions of the Prophet (pbuh). This situation brought the question on the status of believers who committed great sins in this World and in the Hereafter, to the agenda of scholars. (...) The Kharijis and the Mu’tazila did not consider the person who committed A great sin among the believers. According to the Ahl al-Sunna and Al-Jaṣṣās, to commit a great sin does not cause the exclusion of the person from religion. Al-Jaṣṣās has taken into account the issue of great sin, when dealing with the issues of general term, specialization of the cause and infallibilism in diligence (al-ijtihād), since it constitutes the theological (Kalāmī) side of the subject. Although al-Jaṣṣās’ followed a line close to Mu’tazila in the aforementioned matters concerning the jurisprudence, he defended the view of Abū Ḥanīfah in his approach to the person who committed a great sin. His approach to the matter of great sin also clarifies the relationship between islamic law and Islamic thought. (shrink)

Using the original information from the identification cards of CEOs and signing auditors to hand-collect the data on CEO–auditor dialect connectedness (_CADC_), we examine the effect of _CADC_ on audit opinion shopping (_AOS_), and further investigate the moderating effect of auditor reputation. Using a sample of Chinese listed firms during the period of 2007–2019, our findings reveal that the likelihood of _AOS_ is significantly higher for firms with _CADC_ than for their counterparts. This finding suggests that _CADC_ impairs auditor independence (...) and triggers _AOS_. Moreover, the effect of _CADC_ on _AOS_ is less pronounced for _BIG10_-audited firms than for non-_BIG10_-audited firms, implying that auditor reputation attenuates the relation between _CADC_ and _AOS_. Furthermore, the above findings are robust to alternative proxies for _CADC_ and _AOS_, and our conclusions are still valid after using the Heckman two-stage regressions, the propensity score matching approach, the change model method and the regression discontinuity design to control for the endogeneity issue. Lastly, the impact of _CADC_ on _AOS_ stands only for engagement auditors, but not for review auditors. Overall, our study enriches the existing literature on _AOS_ and auditor independence. (shrink)

Using a sample of Chinese listed firms in polluting industries for the period of 2008–2010, we empirically investigate whether and how Buddhism, China’s most influential religion, affects corporate environmental responsibility (CER). In this study, we measure Buddhist variables as the number of Buddhist monasteries within a certain radius around Chinese listed firms’ registered addresses. In addition, we hand-collect corporate environmental disclosure scores based on the Global Reporting Initiative (GRI) sustainability reporting guidelines. Using hand-collected Buddhism data and corporate environmental disclosure scores, (...) we provide strong and robust evidence that Buddhism is significantly positively associated with CER. This finding is consistent with the following view: Buddhism can serve as social norms to evoke the consciousness of social responsibility, and thereof strengthen CER. Our findings also reveal that the positive association between Buddhism and CER is attenuated for firms with higher law enforcement index. The results are robust to various measures of Buddhism and a variety of sensitivity tests. (shrink)

In China, Buddhism and Taoism are two major religions. Using a sample of 10,363 firm-year observations from the Chinese stock market for the period of 2001–2010, I provide strong and robust evidence that religion (i.e., Buddhism and Taoism on the whole) is significantly negatively associated with owner-manager agency costs. In particular, using firm-level religion data measured by the number of religious sites within a radius of certain distance around a listed firm’s registered address, I find that religion is significantly negatively (...) (positively) associated with expense ratio (asset utilization ratio), the positive (reverse) proxy for owner-manager agency costs. This finding is consistent with the following view: religiosity has remarkable effects on the way how an individual thinks and behaves, and thereof can curb managers from unethical business practices. Moreover, my findings suggest that the negative association between religion and owner-manager agency costs is attenuated for firms with strong external monitoring mechanisms such as higher Marketization and high-quality auditors. Furthermore, after separating Buddhism from Taoism, my finding indicates that above conclusions are only available for Buddhism, suggesting that different religions may have asymmetric influence on owner-manager agency costs. Above results are robust to various measures of religiosity and a variety of robustness checks. (shrink)

Le but de cet article est d'examiner le rôle de l'analogie du calcul dans la philosophie du langage de Wittgenstein pendant les périodes intermédiaires et finales. Ce rôle a changé parce que Wittgenstein est passé d'une interprétation stricte à une interprétation large de cette analogie. L'analogie revêt un sens large dès lors que l'on admet que le langage peut être comparé à un calcul d'une multitude de manières et pour une multitude de raisons différentes. Le trait commun aux deux interprétations (...) consiste en leur ambition d'éradiquer un mentalisme conduisant à prendre la pensée et la compréhension pour des processus et des états se produisant dans l'esprit du locuteur, mais Wittgenstein a progressivement découvert qu'une lecture stricte de l'analogie induisait une représentation fausse du rôle des règles dans le langage. (shrink)

Using a sample of 11,357 firm-year observations from the Chinese stock market for the period of 2001–2011, we investigate whether and how religion can mitigate earnings management. Specifically, based on geographic-proximity-based religion variables, we provide strong and robust evidence to show that religion is significantly negatively associated with the extent of earnings management, suggesting that religion can serve as a set of social norms to mitigate corporate unethical behavior such as earnings management. Our findings also reveal that the negative association (...) between religion and earnings management is less pronounced for firms with closer distance to the regulatory centers than for their counterparts, implying the substitutive effects between religion and the distance to regulators on mitigating earnings management. The above results are robust to different measures of earnings management, various religion variables, and a variety of sensitivity tests. (shrink)

This study extends previous literature on the association between Confucianism and corporate decisions by examining Confucianism’s influence on board gender diversity. Using a sample of Chinese listed firms during the period of 2001–2011 and geographic-proximity-based Confucianism variables, I provide strong and consistent evidence to show that Confucianism is significantly negatively associated with board gender diversity, suggesting that the proportion of women directors in the boardroom is significantly lower for firms surrounded by strong Confucianism atmosphere than for firms located in regions (...) with weak Confucianism atmosphere. This finding also implies that Confucian philosophical system has important impacts on business ethics and women’s status in corporate governance. Moreover, GDP per capita, the proxy for economic development level in a province in which a firm is located, attenuates the negative association between Confucianism and board gender diversity. Above results are robust to different measures of Confucianism and board gender diversity and are still valid after controlling for the potential endogeneity between Confucianism and board gender diversity. (shrink)

Résumé — La controverse religieuse qui a suivi l’essor du luthéranisme est ordinairement présentée comme le moteur principal de la reviviscence du pyrrhonisme à l’âge moderne. Au XVIe siècle, la religion aurait fait du pyrrhonisme un outil apologétique puissant, véritable arme que s’opposeraient les diverses confessions. Pourtant, comme le note Bayle dans son Dictionnaire, les rapports entre le scepticisme et la théologie sont extrêmement ambigus : un rapide tableau des appréciations portées par les théologiens chrétiens montrent que, chez les Réformés (...) comme chez les catholiques, l’humiliation des lumières naturelles est pensée comme une entrave à l’instauration de la foi. Seuls les courants pauliniens et mystiques voient dans cette philosophie un moyen bénéfique à la vie spirituelle. Pour devenir un outil intellectuel reconnu dans les milieux catholiques tridentins, le pyrrhonisme a dû subir une métamorphose radicale : Omer Talon, suivi par Gentian Hervet, ont reconfiguré le pyrrhonisme à partir du modèle probabiliste de la Nouvelle Académie, pourtant récusé par Sextus Empiricus. Assoupli, le scepticisme a alors été pensé comme le moyen privilégié d’une refondation de la dialectique rationaliste et de la défense de la foi.— The religious controversy which followed the development of Lutheranism is usually presented as the main engine of the revivescence of the Pyrrhonism in early modern period. In the sixteenth century, religion would have made by Pyrrhonism a powerful apologetic tool, true weapon that adverse confessions would have set against each other. Nevertheless, as Bayle notes it in its Dictionary, the connection between scepticism and theology is extremely ambiguous : a fast outline of the appreciations carried by the Christian theologians shows that, by protestants as well as by Catholics, the humiliation of natural lights is thought as an obstacle of the institution of faith. Only the Paulinian and mystic currents see in such a philosophy a beneficial resource for spiritual life. To become an intellectual tool recognized in the catholic Tridentin circles, Pyrrhonism must have been subjected to a radical transformation : Omer Talon, followed by Gentian Hervet, has restructured Pyrrhonism from the probabilistic model of the New Academy, even though such a model was rejected by Sextus Empiricus. Such mitigated, scepticism has then been considered as one of the privileged means of the refondation of rationalistic dialectic, and of the defence of faith. (shrink)

In the Chinese stock market, controlling shareholders often use inter-corporate loans to expropriate a great amount of cash from listed firms, through a process called “tunneling.” Using a sample of 10,170 firm-year observations from the Chinese stock market for the period of 2001–2010, I examine whether and how Buddhism, China’s most influential religion, can mitigate tunneling. In particular, using firm-level Buddhism data, measured as the number of Buddhist monasteries within a certain radius around Chinese listed firms’ registered addresses, this study (...) provides strong evidence that Buddhism intensity is significantly negatively associated with tunneling. This finding is consistent with the view that Buddhism has important influence on corporate behavior and can serve as a set of social norms and/or an alternative mechanism to mitigate controlling shareholders’ unethical tunneling behavior. In addition, my findings also reveal that the negative association between Buddhism intensity and tunneling is attenuated for firms that have high analyst coverage. The results are robust to various measures of Buddhism intensity and a variety of sensitivity tests. (shrink)

Using a sample of Chinese to-be-listed firms during the period of 2006–2012, this study examines the influence of CEO-auditor dialect sharing (CADS) on pre-IPO audit quality and further investigates the moderating effects of auditor reputation and audit firm industry specialization. On the basis of information in personal identification cards, this study hand-collects data about CADS, and then provides strong and consistent evidence to show that CADS is significantly positively related with discretionary accruals (the inverse proxy for audit quality), suggesting that (...) CADS leads to the collusion between the CEO and the signing auditors, elicits pre-IPO earnings management, and eventually impairs pre-IPO audit quality. Moreover, both auditor reputation and audit firm industry specialization attenuate the positive effect of CADS on discretionary accruals. Furthermore, sensitivity tests suggest that above findings are robust to different measures of CADS and discretionary accruals, and above conclusions still stand after controlling for the endogeneity. Lastly, the findings using the post-IPO sample further validate the negative association between CADS and pre-IPO audit quality. (shrink)

The “Chu shuo” 儲說 chapters of the Hanfeizi 韓非 子, attributed to Han Fei 韓非, encompass an extensive collection of anecdotes. The jing 經 sections of these chapters are traditionally understood to be a set of “canonical” teachings, to be explicated by the anecdotes in the shuo 說 sections. Eschewing this assumption, my analysis substantiates an alternative hypothesis that sees many of the jing texts as later superimpositions intended to serve as paratexts to existing anecdotal collections. By interpreting the jing (...) and shuo sections as paratexts and main texts, respectively, this study reveals how early compilers sought to organize and inventory information, as well as to guide future users’ understanding and memorization of the anecdotal materials. This approach not only facilitates the reconstruction of early frameworks of information management and knowledge acquisition, but also places the “Chu shuo” chapters in a comparative context. It also proffers new answers to several long-standing philological debates, such as the meaning and function of the label yi yue 一曰. In its conclusion, this study draws attention to potential continuities between the pre-imperial and imperial periods’ textual and bibliographical practices. (shrink)

Trois voix évoquent les multiples facettes de l’œuvre philosophique et de l’engagement politique de André Tosel, à travers ses travaux sur Spinoza et sur l’actualité de la question théologico-politique, son rôle dans l’essor des nouvelles études gramsciennes et sa relance du problème de la construction d’une unité populaire, ses développements sur les nouvelles figures des solidarités transnationales et des luttes émancipatrices à l’âge d’une globalisation combinant « fluidité » du capital et renforcement des segmentations communautaires et identitaires.

Music is the carrier through which human beings express their emotions. It can clean up their hearts and seek emotional resonance. The combination of music and artificial intelligence, when music meets artificial intelligence, the mathematical logic part of data and algorithm replaces the image thinking, resulting in automatic music production. The basic principle of music creation is to use artificial intelligence technology to conduct in-depth training on a large number of songs, and then build a database. Then, within a certain (...) period of time, extract a segment from several songs, and then decompose it to form a new melody. The automatic music production is the collision of music and technology. With the flying of code and notes, it creates a different kind of beauty. Music culture is a new field of music application. With its refreshing audio-visual effect, it has made people have a new understanding of music and has become a hot topic in current mass cultural activities. The sound quality characteristics of music culture programs determine the characteristics of simple, fast and efficient design. However, the current audio and video design still stays in the traditional audio and video form design, with low design efficiency, long cycle, high cost and high requirements for designers. In view of the fact that the traditional audio and video design mode in China's music and cultural programs cannot meet the needs of performance programs at present, this paper proposes a design scheme of audio and visual effects of music and cultural programs with intelligent devices as the core, and develops a complete set of audio and visual effects aided design system on this basis. (shrink)

Herring and mackerel are two of the most important pillars of Scottish fisheries. In recent years, global warming has caused a gradual rise in ocean temperatures. In order to survive and reproduce, herring and mackerel populations will migrate. This will have a huge impact on Scotland’s fisheries. Therefore, we need to predict the relocation of fish stocks in advance, make timely adjustments to the fishing range, and minimize the loss of the fishing industry. In this article, we subdivide the research (...) target sea area into 39 regions, establish the optimal SARIMA model for each region based on the collected seawater temperature time series data, and take region 13 and region 15 as examples to fit the ARIMA and ARIMA models with a period of 12. The results show that the SARIMA model fits well in all regions and predicts the temperature changes in the studied sea area from 2021 to 2050. Finally, according to the predicted sea temperature in different periods, the migration position of the fish school is predicted. (shrink)

Marianne Hirsch and Leo Spitzer, School Photos in Liquid Time: Reframing Difference (Seattle: University of Washington Press, 2020), 264 pp, ISBN 978-0295746548. In the path-breaking book School Photos in Liquid Time, Marianne Hirsch and Leo Spitzer provide a novel study of school photographs. Unlike family photo albums and archived photographic records, school photographs have received minimal scholarly interest (p. 26). To this end, the book is commended for offering a full-length study devoted to school photos and for directing academic attention (...) to a genre of vernacular photography that has received only a paucity of scholarly and historical investigation. The book offers a sustained focus on school photos taken in 'times of extremity' (p. 16), for example, of Jewish children in Nazi ghettos, and black children during the colonial period of the late nineteenth and early twentieth centuries. Significantly, for this group of school photos, Hirsch and Spitzer develop a '"liquid" and multitemporal reading' (p. 13) that seeks to underscore how the meaning of photographs can develop 'in unforeseen directions when they are viewed and re-viewed by different people in different presents. In "liquid time" they are not fixed into static permanence; rather, they remain dynamic, unfixed, as they acquire new meanings, in new circumstances' (p. 13). (shrink)

La transition vers la vie adulte est une période très importante dans le développement humain puisqu’elle définit pour beaucoup de jeunes leurs futures conditions de vie. Toutefois, l’effet du handicap sur cette transition reste mal connu et la plupart des études existantes sont propres au contexte des pays à ressources élevées. En exploitant les données de l’étude HandiVIH (ANRS12302), nous examinons comment le handicap modifie les marqueurs du passage à l’âge adulte dans un contexte urbain africain, et comment ces résultats (...) varient selon la sévérité et le type de limitation fonctionnelle ainsi que le sexe. Nos résultats montrent que globalement le handicap modifie significativement le passage à l’âge adulte avec pour conséquence une situation souvent plus précaire pour les personnes handicapées. Ils montrent également que ces effets sont loin d’être homogènes et qu’il existe d’importantes variations selon le sexe et les caractéristiques du handicap. La mise en œuvre de programmes de transition à l’âge adulte sensibles au genre et aux différents types de handicap est donc nécessaire pour permettre une égalité des chances tel que c’est envisagé dans les objectifs de développement durable. (shrink)

It is possible to say that there have been ambivalent approaches regarding Omar's practices arising from the irregularities in the last two centuries. He is sometimes portrayed as a reformist acting differently from the way in the Quran and practices of the Prophet. Indeed, it is desired to establish a basis for legitimacy that such an attitude can be exhibited against the Quran and the Prophet. Moreover, it can be said that through this approach, it is aimed to make some (...) people’s conception of religion based on the Islamic ground through Omar. The most common examples given claiming the changes in time and circumstances are that Omar did not apply hand cutting punishment for the crime of theft despite the apparent related verse and not distribute the Sevâd land. On the other hand, it is asserted that it is obligatory to be contingent up on the practice of the Prophet, claiming that Omar behaved unlike in the case of three talaq divorces. In both approaches, it is pre-accepted that, Omar adopted different practices from Prophet’s. Studies conducted in the area related to Omar practices are the studies carried out according to their own perspectives in order to prove the suitability of Omar applications to the Qur'an. In addition to these valuable works, the echo of the Omar practices in the sects from the first period is an important step that needs to be addressed in the first place. This study investigates how the sects dealt with Omar practices and how they comment these practices. (shrink)

In Nietzsche's "mature" texts, we are witnessing a complete dissolution of the subject. At first glance, however, this appears highly paradoxical (Wotling 2015), leading some commentators to suggest that there is a real contradiction in Nietzsche's work (Gardner 2009), insofar as the author never ceases to speak of himself and at the same time invites his reader to become who he is. Are we to understand, then, that any self is illusory and constitutes a metaphysical illusion, i.e., that the becoming (...) in which we are always caught according to Nietzsche must make any position of a self impossible, and at the very least diminishing? Following in the footsteps of Alexander Nehamas (1985), we believe that we can overcome the contradiction identified by S. Gardner by showing that Nietzsche's conception of the self is not "realistic", but precisely also fictional and dynamically positive at the same time. (shrink)

This essay connects the theme of the nature of the world in Kant's pre-critical works with the examination of the problem of causality. Grasping Kant's position from this gradually evolving perspective enables us to present a unified account of the precritical period. It also helps us to see his Critical revolution as an evolutionary turn, in which there is a growing awareness that the connection between substances must emphasize a real connection whose grounding does not depend in an indirect manner (...) on a transcendent being named God. (shrink)