The definition and measurement of the quality audit work has been the subject of many studies. Since the quality of auditors' work could not be observed directly except in ex post audit failures, prior researches adapted different proxies for measuring it. These proxies include firm size, reputation, auditor tenure, audit fees and other measures. This article reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about measuring the quality of (...) auditors' work. Prior measurements are classified into two main groups; direct and indirect measure of quality audit and actual quality audit versus perceptions. This article contributes to the quality audit literature by proposing new measurement, which is developed based on the quality of auditors' work definition and theory of planned behaviour. (shrink)

BackgroundA fundamental ethical challenge in conducting genomics research is the question of what and how individual level genetic findings and aggregate genomic results should be conveyed to research participants and communities. This is within the context of minimal guidance, policies, and experiences, particularly in Africa. The aim of this study was to explore the perspectives of key stakeholders' on returning genomics research results to participants in Kenya.MethodsThis qualitative study involved focus group discussions (FGDs) and in-depth interviews (IDIs) with 69 stakeholders. (...) The purposively selected participants, included research ethics committee (REC) members (8), community members (44), community resource persons (8), and researchers (9). A semi-structured interview guide was used to facilitate discussions. Six FGDs and twenty-five (IDIs) were conducted among the different stakeholders. The issues explored in the interviews included: (1) views on returning results, (2) kind of results to be returned, (3) value of returning results to participants, and (4) challenges anticipated in returning results to participants and communities. The interviews were audio-recorded, transcribed verbatim, and coded in Nvivo 12 pro. Thematic and content analysis was conducted.ResultsParticipants agreed on the importance of returning genomic results either as individual or aggregate results. The most cited reasons for returning of genomic results included recognizing participants' contribution to research, encouraging participation in future research, and increasing the awareness of scientific progress. Other aspects on how genomic research results should be shared included sharing easy to understand results in the shortest time possible and maintaining confidentiality when sharing sensitive results.ConclusionsThis study identified key stakeholders’ perspectives on returning genomic results at the individual and community levels in two urban informal settlements of Nairobi. The majority of the participants expect to receive feedback about their genomic results, and it is an obligation for researchers to see how to best fulfil it. (shrink)

Today’s organizations are operating in a highly competitive and changing environment that pushes them to continuously adapt their organizational structures to such environment. However, the success of change initiatives may face a barrier in the response of employees, especially when they lack readiness to change. While leadership can shape the culture of an organization and a culture of effectiveness can help increase employees’ readiness to change, ethical leaders, who serve as a guide and offer support, can also make a difference (...) by reducing uncertainty. Yet existing research on the role of ethical leadership in the enhancement of the employees’ readiness to change is practically non-existent. Far less is the research that analyses the mechanisms that ethical leadership can use to foster employees’ readiness to change. This study aims to investigate whether the ethical leadership of middle-lower echelons influences on employees’ readiness to change positively (H1) and if this relationship is mediated through shaping an organizational culture of effectiveness (H2). Using data from 270 direct reports of middle–lower managers in public foreign trade Egyptian companies, the findings reveal that ethical leadership enhances employees’ readiness to change and that this impact is partially mediated by an organizational culture of effectiveness. Thus, with these findings, new light is shed on the positive role of ethical leadership and the mechanisms it uses to enhance employees’ readiness to change. (shrink)

The field of artistic works is witnessing continuous changes and developments in new sciences and modern technologies. This is due to the community’s need for these works of art, and as a result of the colored papers remaining from paper manufacturing factories that are not used. The idea of the research was to use these remains to enrich the artwork and give it a contemporary appearance by using colored paper draping techniques to enrich the aesthetic aspect of the artwork.The research (...) aims to achieve three basic axes: an axis to demonstrate the plastic possibilities of the art of colored paper quilling in its various forms, an axis to show the aesthetics of contemporary artwork from the remains of colored paper, and an axis concerned with the implementation of innovative artistic works that achieve sustainable development by linking them to create contemporary designs for use in the artistic work.. Collage style to enrich the field of artistic works among home economics students.Through these entries, the concept of collage art, its types, and its various plastic possibilities were clarified, and the different plastic possibilities of this art were identified. The research also relied on the experimental descriptive approach, through the experiment on fifth-level female students in home economics at King Khalid University. One of the most important results we reached. The hypotheses have been verified and it has been proven that experimenting with the remains of colored paper used in paper mills can achieve various plastic and tangible artistic values that enrich the artistic work of home economics students and achieve sustainable development. The current research recommends experimenting with the aesthetics of collage art using other materials. (shrink)

The study aimed to find out the impact of fees imposed on escorts on the consumer behavior of expatriate families in the Kingdom of Saudi Arabia by studying purchase motives, sources of purchase decisions, economic factors and social factors when purchasing products. The study concluded that there was no effect of these factors on changing the consumption habits of expatriate families. Rather, factors intervened that led to the increasing control of most of these factors and their impact, especially with the (...) deterioration of the economic and security conditions in the countries of arrivals, and the preference of most families to stay in the Kingdom. (shrink)

The physical distancing measures necessitated by COVID-19 have resulted in a severe withdrawal from the patterns of daily life, necessitating significantly reduced contact with other people. To many, such withdrawal can be a major cause of distress. But, to some, this sort of withdrawal is an integral part of growth, a pathway to a more enriching life. The present study uses a sequential explanatory QUAN-qual design to investigate whether people who felt that their lives had changed for the better after (...) being forced to engage in physical distancing, what factors predicted such well-being, and how they spent their time to generate this sense of well-being. We invited 614 participants who reported closely following physical distancing recommendations to complete a survey exploring this topic. Our analyses, after controlling for all other variables in the regression model, found a greater positive association between presence of meaning in life, coping style, and self-transcendent wisdom and residualized current well-being accounting for retrospective assessments of well-being prior to physical distancing. An extreme-case content analysis of participants' personal projects found that participants with low self-transcendent wisdom reported more survival-oriented projects (e.g., acquiring groceries or engaging in distracting entertainments), while participants reporting high self-transcendent wisdom reported more projects involving deepening interactions with other people, especially family. Our findings suggest a more nuanced pathway from adversity to a deeper sense of well-being by showing the importance of not merely coping with adversity, but truly transcending it. (shrink)

Singapore, a highly affluent island city-state located in Southeast Asia, has increasingly leveraged new assisted reproductive technologies (ART) to overcome its dismal fertility rates in recent years. A new frontier in ART is preimplantation genetic testing (PGT) for polygenic risk scores (PRS) to predict complex multifactorial traits in IVF (in vitro fertilisation) embryos, such as type 2 diabetes, cardiovascular diseases and various other characteristics like height, intelligence quotient (IQ), hair and eye colour. Unlike well-known safety risks with human genome editing, (...) there are negligible risks with PGT-P, because there are no man-made genetic modifications that can be transmitted to future generations. Nevertheless, the current efficacy of using PGT-P to select IVF embryos for either increased or decreased probability of developing specific polygenic traits is still far from certain. Hence, the regulatory safeguards proposed here will be based on the assumption that the efficacy of this new technology platform has already been validated. These include: (1) restricting the application of PGT-P only for prevention of clinically relevant polygenic disease traits, (2) securely blocking patients’ access to the raw genomic DNA sequencing data of their IVF embryos, (3) validating diagnosis of polygenic disease traits in the prospective parents/grandparents of IVF embryos, and restricting PGT-P only for preventing specifically diagnosed polygenic disease traits and (4) mandating rigorous and comprehensive genetic counselling for IVF patients considering PGT-P. There is an urgent and dire need to prevent abuse of the PGT-P technique, as well as protect the interests and welfare of patients if its clinical application is to be permitted in the country. (shrink)

This study investigates the influence of chief executive officers' (CEOs) career horizon on the adoption of Global Reporting Initiative (GRI) standards for corporate social responsibility (CSR) reporting. Using data from A-share Chinese listed firms on the Shanghai and Shenzhen stock exchanges from 2010 to 2020, we employ logistic regression analysis to examine the empirical relationship. Our findings indicate that companies led by CEOs with shorter career horizons (older CEOs) are less inclined to adopt GRI reporting standards for CSR reporting. This (...) association is particularly pronounced in non-state-owned enterprises compared to state-owned enterprises. Additionally, we observe a weaker relationship between CEO career horizon and GRI adoption when the CEO possesses foreign experience. These results remain robust across various measures of CEO career horizons and econometric methodologies as well. The implications of our findings are significant for understanding the development and implementation of GRI standards for CSR reporting, particularly within the context of China. (shrink)

The current study aimed at identifying the effect of strategic control on customer satisfaction with e-marketing in the Kingdom of Saudi Arabia. The study used the descriptive approach. A questionnaire was prepared and administered to a sample of (315) customers in the Kingdom of Saudi Arabia. The study found a statistically significant correlation at the significance level of (0.05) between all strategic control dimensions, customer satisfaction with e-marketing, and customer approval of the positivity towards the practices and advantages of strategic (...) control in e-marketing. There is also a statistically significant effect at the significance level of (0.05) for strategic control dimensions: (management information systems, strategic control methods, strategic evaluation) on customers' satisfaction in e-marketing. The current study recommended the need to pay attention to the strategic control function and benefit from its philosophy and the benefits that accrue to supporting customer satisfaction with e-marketing, and raising the efficiency and awareness of employees about strategic control in an organized manner in order to build their capabilities to support and implement control mechanisms and make the necessary improvements. (shrink)

In written and spoken communications, figures of speech (e.g., metaphors and synecdoche) are often used as an aid to help convey abstract or less tangible concepts. However, the benefits of using rhetorical illustrations or embellishments in visualization have so far been inconclusive. In this work, we report an empirical study to evaluate hypotheses that visual embellishments may aid memorization, visual search and concept comprehension. One major departure from related experiments in the literature is that we make use of a dual-task (...) methodology in our experiment. This design offers an abstraction of typical situations where viewers do not have their full attention focused on visualization (e.g., in meetings and lectures). The secondary task introduces “divided attention”, and makes the effects of visual embellishments more observable. In addition, it also serves as additional masking in memory-based trials. The results of this study show that visual embellishments can help participants better remember the information depicted in visualization. On the other hand, visual embellishments can have a negative impact on the speed of visual search. The results show a complex pattern as to the benefits of visual embellishments in helping participants grasp key concepts from visualization. (shrink)

The aim of this paper is to present the modes of action of venom as construed by Abū 'Uthmān 'Amr ibn Ba[hdotu]r al-Jā[hdotu]i[zdotu] in his Kitāb al-[Hdotu]ayawān. The toxicological information presented by Jā[hdotu]i[zdotu] is a synthesis of data available in his time, but Jā[hdotu]i[zdotu] complemented these early conceptions by his personal theoretical views. Jā[hdotu]i[zdotu]'s fundamental idea is that venoms act through their specific natures; this idea in a way is reminiscent of present-day theory of enzymes.

In written and spoken communications, metaphors are often used as an aid to help convey abstract or less tangible concepts. However, the benefits of using visual metaphors in visualization have so far been inconclusive. In this work, we report an empirical study to evaluate hypotheses that visual metaphors may aid memorization, visual search and concept comprehension. One major departure from previous metaphor-related experiments in the literature is that we make use of a dual-task methodology in our experiment. This design offers (...) an abstraction of typical situations where viewers do not have their full attention focused on visualization (e.g., in meetings and classes). The use of the secondary task introduces “divided attention”, and makes the effects of visual metaphors more observable. In addition, it also serves as additional masking in memory-based trials. The results of this study show that visual metaphors can help participants better remember the information depicted in visualization. On the other hand, visual metaphors can have a negative impact on the speed of visual search. The results also show a complex pattern as to the benefits of visual metaphors in helping participants grasp key concepts from visualization. (shrink)

In this paper, a mathematical model was used to evaluate a dynamical hybrid system for optimizing and controlling the efficacy of plant-based protein in aquafeeds. Fishmeal, raw rapeseed meal, and a fermented meal with yeast and fungi were used as test ingredients for the determination of apparent digestibility coefficients of dry matter, crude protein, crude lipid, energy, and essential amino acids for olive flounder using diets containing 0.5% Cr2O3 as an inert indicator. Among all ingredients tested, FM had the maximum (...) ADC of dry matter, and energy. Fermented meals showed higher ADC. Amino acid digestibility reflects protein digestibility in most cases. Interestingly, protease, lipase, and amylase activities were better expressed in RM-Koji, RM-Yeast, and FM over RM, respectively. The current results deliver important information on nutrients and energy bioavailability in raw and fermented RM, which can be implemented to accurately formulate applied feeds for olive flounder. Compared with other applicable systems, the complexity of the approach implemented has been considerably reduced. (shrink)

Research has demonstrated that people readily pay more attention to negative than to positive and/or neutral stimuli. However, evidence from recent studies indicated that such an attention bias to negative information is not obligatory but sensitive to various factors. Two experiments using intergroup evaluative tasks (Study 1: a gender-related groups evaluative task and Study 2: a minimal-related groups evaluative task) was conducted to determine whether motivation to strive for a positive social identity - a part of one's self-concept - drives (...) attention toward affective stimuli. Using the P1 component of event-related brain potentials (ERPs) as a neural index of attention, we confirmed that attention bias toward negative stimuli is not mandatory but it can depend on a motivational focus on affective outcomes. Results showed that social identity-based motivation is likely to bias attention toward affectively incongruent information. Thereby, early onset processes - reflected by the P1 component - appeared susceptible to top-down attentional influences induced by the individual's motivation to strive for a positive social identity. (shrink)

The purpose of this essay is to present the critique of Hegelian universalism carried out by Franz Fanon’s concept of the zone of non-being, by Enrique Dussel’s zone of the exteriority and by Paulo Freire’s pedagogy of the oppressed. The reading of the Hegelian dialectic operated by the three thinkers helps to understand the substratum of thought that guided the European conception of freedom inscribed in the field of political practice, locating it in time and space. In addition, his proposals (...) for “decolonization of dialectics” renew the imagination and philosophical-political praxis of countries subordinated by the context of power relations in the modern/colonial world, in search of other symbolic-epistemic references necessary for the social transformation of the reality of inequalities of the Latin American continent. The gesture of the three thinkers opens the philosophical text or, more specifically, Hegelian thought, to an infinite, non-totalizable dialogue, to a critique of the metaphysical and/or ontological closure of knowledge, its universalization. (shrink)

Neutrosophic theory has many applications in graph theory, bipolar single valued neutrosophic graphs (BSVNGs) is the generalization of fuzzy graphs and intuitionistic fuzzy graphs, SVNGs. In this paper we introduce some types of BSVNGs, such as subdivision BSVNGs, middle BSVNGs, total BSVNGs and bipolar single valued neutrosophic line graphs (BSVNLGs), also investigate the isomorphism, co weak isomorphism and weak isomorphism properties of subdivision BSVNGs, middle BSVNGs, total BSVNGs and BSVNLGs.

A Critique of Localized Realism Abstract In an attempt to avert Laudan’s pessimistic induction, Worrall and Psillos introduce a narrower version of scientific realism. According to this version, which can be referred to as “localized realism”, realists need not accept every component in a successful theory. They are supposed only to accept those components that led to the theory’s empirical success. Consequently, realists can avoid believing in dubious entities like the caloric and ether. This paper examines and critiques localized realism. (...) It also scrutinizes Psillos’s historical study of the caloric theory of heat, which is intended to support localized realism. (shrink)

In this research paper, the graph of the bipolar single-valued neutrosophic set model (BSVNS) is proposed. The graphs of single valued neutrosophic set models is generalized by this graph. For the BSVNS model, several results have been proved on complete and isolated graphs. Adding, an important and suitable condition for the graphs of the BSVNS model to become an isolated graph of the BSVNS model has been demonstrated.

This book offers the first comprehensive introduction to one of the most significant Arab thinkers of the late 20th century and the early 21st century: the Moroccan philosopher and social theorist Mohammed Abed al-Jabri. With his intellectual and political engagement, al-Jabri has influenced the development of a modern reading of the Islamic tradition in the broad Arab-Islamic world and has been, in recent years, subject to an increasing interest among Muslims and non-Muslim scholars, social activists and lay men. The contributors (...) to this volume read al-Jabri with reference to prominent past Arab-Muslim scholars, such as Ibn Rushd, al-Ghazali, al-Shatibi, and Ibn Khaldun, as well as contemporary Arab philosophers, like Hassan Hanafi, Abdellah Laroui, George Tarabishi, Taha Abderrahmane; they engage with various aspects of his intellectual project, and trace his influence in non-Arab-Islamic lands, like Indonesia, as well. His analysis of Arab thought since the 1970s as a harbinger analysis of the ongoing “Arab Spring uprising” remains relevant for today's political challenges in the region. (shrink)

Digital Earth applications provide a common ground for visualizing, simulating, and modeling real-world situations. The potential of Digital Earth applications has increased significantly with the evolution of artificial intelligence systems and the capacity to collect and process complex amounts of geospatial data. Yet, the widespread techno-optimism at the root of Digital Earth must now confront concerns over high-risk artificial intelligence systems and power asymmetries of a datafied society. In this commentary, we claim that not only can current debates about data (...) governance and ethical artificial intelligence inform development in the field of Digital Earth, but that the specificities of geospatial data, together with the expectations surrounding Digital Earth applications, offer a fruitful lens through which to examine current debates on data governance and artificial intelligence ethics. In particular, we argue that for the implementation of ethical artificial intelligence and inclusive approaches to data governance, Digital Earth initiatives need to involve stakeholders and communities at the local level and be sensitive to social, legal, cultural, and institutional contexts, including conflicts that might arise within those contexts. (shrink)

The Iraqi constitution of 2005 grants freedom of religious thought, belief and practice for all religions. This study was also based on the premise that the constitutional rights are not adhered to in Iraq, even by government officials, which could be due to the absence of suitable legislations subsequent to the framing of the constitutional provisions. An analytical and descriptive research design was adopted for this study. Data was collected from primary and secondary sources through documentation research and evaluation of (...) historical sources. The primary data comprised Articles of the Iraqi constitution, and a few national and international legal instruments related to religious freedom. Secondary data included empirical research studies, books, articles and other published sources. This study therefore took the form of an empirical legal research as it involved the issues of constitutional reforms in the field of religious freedom. A comparative approach was adopted in analyzing the documents about religion and politics related to both the Arab region and the West. The focus was on the measures that should be adopted to advance the dialogues of religious freedom and maintain religious neutrality in all government policies. The study found out that there were apparent contradictions between the constitutional provisions and the State Laws. Similarly, the Iraqi civil and penal codes remain silent regarding legal remedies for the violation of constitutional provisions. (shrink)

Phone calls are an essential communication channel in today’s contact centers, but they are more difficult to analyze than written or form-based interactions. To that end, companies have traditionally used surveys to gather feedback and gauge customer satisfaction. In this work, we study the relationship between self-reported customer satisfaction (CSAT) and automatic utterance-level indicators of emotion produced by affect recognition models, using a real dataset of contact center calls. We find (1) that positive valence is associated with higher CSAT scores, (...) while the presence of anger is associated with lower CSAT scores; (2) that automatically detected affective events and CSAT response rate are linked, with calls containing anger/positive valence exhibiting respectively a lower/higher response rate; (3) that the dynamics of detected emotions are linked with both CSAT scores and response rate, and that emotions detected at the end of the call have a greater weight in the relationship. These findings highlight a selection bias in self-reported CSAT leading respectively to an over/under-representation of positive/negative affect. (shrink)

The _Epic of Gilgamesh_, a 3600-year 12-tablet collection, was looted from an Iraqi museum during the 1991 Gulf War, and fraudulently imported into the United States. In September, 2021, UNESCO facilitated its repatriation to Iraq, which is seen as an occasion to consolidate Iraq’s efforts to rebuild its legacy, since the _Epic of Gilgamesh_ is of immense cultural, historical and religious value for Iraq The current study examines the _Epic of Gilgamesh_ in the light of the ancient Sumerian and Akkadian (...) traditions. This collection of tablets carries a great legacy of the contemporary Babylonian and Mesopotamian beliefs and socio-religious values, also evident in the use of cuneiform and clay tablets, being ancient forms of writings. The study made use of content analysis and historical and analytical approaches to retrieve data through a documentation research design. The study found that the _Epic of Gilgamesh_ is not only a work of religious literature, but a treatise on civilization. On one hand it narrates the stories engrained in the Mesopotamian mythology, such as those of Ninsun, Shamash and Utnapishtim; on the other hand, owing to its content, literary style and tone, characterization and symbolism, this study would be a great contribution to relive the story of Gilgamesh from current literary, and socio-religious perspective and provide a comprehensive account of the legacy and inheritance that it brings in for the modern generation. (shrink)

Using a sample of 21,030 US firm-year observations that represents more than 3000 individual firms over the 1998–2012 period, we investigate the relationship between Corporate Social Responsibility (CSR) and investment efficiency. We provide strong and robust evidence that high CSR involvement decreases investment inefficiency and consequently increases investment efficiency. This result is consistent with our expectations that high CSR firms enjoy low information asymmetry and high stakeholder solidarity (stakeholder theory). Moreover, our findings suggest that CSR components that are directly related (...) to firms’ primary stakeholders (e.g. employee relations, product characteristics, environment, and diversity) are more relevant in reducing investment inefficiency compared with those related to secondary stakeholders (e.g. human rights and community involvement). Finally, additional results show that the effect of CSR on investment efficiency is more pronounced during the subprime crisis. Taken together, our results highlight the important role that CSR plays in shaping firms’ investment behaviour and efficiency. (shrink)

O presente artigo pretende realizar uma aproximação entre os pressupostos do projetoepistêmico decolonial e daquele de Michel Foucault relativamente às suas análises histórico-políticas e àfilosofia como atitude crítica. Para tanto, categorias como Estado e raça deverão ser perscrutadas emambos os projetos visto que congregam conceitos e teorizações importantes sobre a modernidade, obiopoder e a colonialidade.

Predatory journals and conferences are an emerging problem in scientific literature as they have financial motives, without guaranteeing scientific quality and exposure. The main objective of the ASGLOS project is to investigate the predatory e‐email characteristics, management, and possible consequences and to analyse the extent of the current problem at each academic level. To collect the personal experiences of physicians’ mailboxes on predatory publishing, a Google Form® survey was designed and disseminated from September 2021 to April 2022. A total of (...) 978 responses were analysed from 58 countries around the world. A total of 64.8% of participants indicated the need for 3 or fewer emails to acquire a criticality view in distinguishing a real invitation from a spam, while 11.5% still have doubt regardless of how many emails they get. The AGLOS Study clearly highlights the problem of academic e‐mail spam by predatory journals and conferences. Our findings signify the importance of providing academic career‐oriented advice and organising training sessions to increase awareness of predatory publishing for those conducting scientific research. (shrink)

IntroductionGlobally, 15% of adolescents give birth before turning 18, leading to considerable personal, social, and medical impacts on adolescents and to the general society.ObjectiveThis study aimed at exploring and comparing three psychological attributes between parents and teachers for the phenomena.Method672 teachers and 690 parents participated in the study.ResultsThe results indicated a significant mean difference between parents and teachers on empathy, attribution of blame, and feelings of responsibility. Except for attribution of blame, parents’ mean scores of other variables were higher than (...) that of teachers.DiscussionTeachers’ higher attribution of blame to pregnant adolescents and lower empathetic concern raises a prominent concern over students’ healthy environment at school.ConclusionUnderstanding social feelings about responsibilities over adolescents’ general health is very essential, especially for fighting against the problem of early pregnancy. (shrink)

In this global village, easy access to news has resulted in many changes in the preferences and patterns of people for accessing news. Therefore, the present study has attempted to investigate the effects of news relevance, perceived quality, and news overloading on people’s news curation preferences. This study has also examined the mediating role of news avoidance between the news relevance, perceived quality, and news overloading on the news curation. A quantitative technique has been employed to check the relationships proposed (...) in the study. A sample size of 217 has been analyzed to check these hypotheses. The findings of the study revealed that news relevance has a negative impact while news overload positively and significantly impact the news curation. However, the news avoidance only mediated the relationship of news quality and news curation. Theoretically, the study has contributed to the literature of journalism and social media by finding that relevance of news has a negative significant impact on the news curation behavior of people, such that if they do not find the news relevant, they happily curate it. Practically, the study implies that the people are more prone to the quality of news rather than quantity; therefore, it is important for the news agencies to ensure that they produce and deliver the quality based news considering the accuracy to penetrate the Theoretic lass level. (shrink)

Hainan, is the only free trade port that also exudes quintessence of the culture of China. Tourism is one of Hainan's most lucrative industries. On the one hand, the regional economy is flourishing and on the other hand, the economy is facing unprecedented impacts from the COVID-19 pandemic. In response to the affected global market environment, this study investigates Hainan residents' acceptance intentions, or tolerance, of tourists. Here, based on the theory of reasoned action, which includes “subjective norm” combined with (...) “trust,” “perceived risk,” and “perceived value.” Using “resident attitude” as a mediator, theoretical research frameworks were developed. A total of 447 valid responses were collected using online and paper-copy questionnaires distributed to Hainan residents from 15 July 2021 to 10 November 2021. The data from the questionnaires were used for three analyses namely, descriptive statistical analysis, measurement model verification, and structural equation modeling analysis. Findings show a positive effect of trust on residents' attitudes in Hainan; perceived value and subjective norm showed a positive effect on resident acceptance intentions for tourism; the perceived risk of residents showed a more negative effect on attitudes toward tourists, but the influence was small. Finally, through the results of the study, theoretical and practical implications in a post-pandemic era are discussed. (shrink)

Normativity is assessed as we evaluate and compare the environmental reporting practices of a sample of French and Canadian companies through the lens of institutional legitimacy. More specifically, we examine how French and Canadian firms changed their reporting practices in reaction to the promulgation of laws and regulations in their respective countries, i.e., the NER and Grenelle II Acts in France, and National Instrument 51-102 and CSA Staff Notice NR 51-333, issued by the Canadian Securities Administrators. The firms’ voluntary disclosures (...) according to GRI guidelines are also investigated. Substantive legitimacy theory is used to explore the level of substantive disclosures provided by Canadian and French firms. The findings reveal that the French parliamentary regime is more successful than the Canadian stock exchange regulation in triggering environmental reporting, and that the GRI combined with local regimes prompts environmental disclosures. Notwithstanding the improvements in environmental reporting under all three regimes, a very low level of substantive disclosure is noted in both countries. (shrink)

The ethical climate in Turkey is beset by ethical problems. Bribery, environmental pollution, tax frauds, deceptive advertising, production of unsafe products, and the ethical violations that involved politicians and business professionals are just a few examples. The purpose of this study is to compare and contrast the ethical beliefs of American and Turkish consumers using the Ethical Position Questionnaire (EPQ) of Forsyth (1980), the Machiavellianism scale, and the Consumer Ethical Practices of Muncy and Vitell questionnaire (MVQ). A sample of 376 (...) subjects that consists of American consumers (n = 188) and Turkish consumers (n = 199) was used to compare the ethical beliefs and practices of the two samples. The MANOVA results for the two nationality groups found that five out of six criterion variables differed between the two groups. The implications of this study are intended to assist marketers to develop strategies that suit a particular market and lessen their risk of entry. (shrink)

During the 1990s, biomedical scientists and Muslim religious scholars collaborated to construe Islamic responses for the ethical questions raised by the AIDS pandemic. This is the first of a two-part study examining this collective legal reasoning (ijtihād jamā‘ī). The main thesis is that the role of the biomedical scientists is not limited to presenting scientific information. They engaged in the human rights discourse pertinent to people living with HIV/AIDS, gave an account of the preventive strategy adopted by the World Health (...) Organization, and offered an (Islamic) virtue-based preventive model. Finally, these scientists tried to draft a number of Islamic legal rulings (aḥkām), usually seen in Islamic jurisprudence as the exclusive business of Muslim religious scholars. This multilayered role played by the scientists reflects intriguing developments in the Islamic religio-ethical discourse in general and in the field of Islamic jurisprudence in particular. (shrink)

In this article, we extend the streams of research on the capital structure of socially responsible firms by investigating the impact of corporate social responsibility on firm debt maturity. Using a large sample of US firms, we provide evidence that high CSR firms significantly reduce their debt maturity. In particular, our results suggest that diversity and community are the dimensions that matter the most in explaining debt maturity. In additional analyses that use a seemingly unrelated regression approach, our results show (...) that CSR decreases the extent to which investments are financed with long-term debt and increases the extent to which investments are financed with short-term debt and shareholders’ equity. Overall, these findings support the view that high CSR firms use debt maturity to manage CSR overinvestment problems and to signal their high quality and their access to the debt market. (shrink)

Madness is a complex and contested term. Through time and across cultures it has acquired many formulations: for some, madness is synonymous with unreason and violence, for others with creativity and subversion, elsewhere it is associated with spirits and spirituality. Among the different formulations, there is one in particular that has taken hold so deeply and systematically that it has become the default view in many communities around the world: the idea that madness is a disorder of the mind. -/- (...) Contemporary developments in mental health activism pose a radical challenge to psychiatric and societal understandings of madness. Mad Pride and mad-positive activism reject the language of mental 'illness' and 'disorder', reclaim the term 'mad', and reverse its negative connotations. Activists seek cultural change in the way madness is viewed, and demand recognition of madness as grounds for identity. But can madness constitute such grounds? Is it possible to reconcile delusions, passivity phenomena, and the discontinuity of self often seen in mental health conditions with the requirements for identity formation presupposed by the theory of recognition? How should society respond? -/- Guided by these questions, this book is the first comprehensive philosophical examination of the claims and demands of Mad activism. Locating itself in the philosophy of psychiatry, Mad studies, and activist literatures, the book develops a rich theoretical framework for understanding, justifying, and responding to Mad activism's demand for recognition. (shrink)

We show that the U.S. anti-discriminatory laws prohibiting discrimination in the workplace based on sexual orientation and gender identity identities) spur innovation, which ultimately leads to higher firm performance. We use the Human Rights Campaign’s Corporate Equality Index of 398 U.S. firms between 2011 and 2014, and find a significantly positive relationship between CEI and firm innovation. We also find that an interacting effect of CEI and firm innovation leads to higher firm performance. We use our understanding of Rawls’ Theory (...) of Justice and stakeholder theory to show that firms with workplace diversity policies are likely to be more innovative and perform better than those without such policies. Our results are robust to endogeneity, reverse causality and simultaneity issues. Our results will trigger debate in similar markets around the globe on the economic benefits of LGBT workplace diversity policies for firms. (shrink)

For researchers in Aotearoa New Zealand who intend to conduct research with people, it is common practice to first ensure that their proposals are approved by a Human Research Ethics Committee. HRECs take the role of reviewing, approving or rejecting research proposals and deciding on whether the intended research will be completed in the ‘right’, rather than the ‘wrong’ way. Such decisions are based upon a system which is guided by universal ethical principles – principles that assume there is universal (...) agreement about the ethically right way to conduct research. Increasingly, Aotearoa New Zealand is becoming more culturally diverse. Actions that are assumed as ‘right’ in reference to ethical norms endorsed in one culture or society may not always be considered ‘right’ in reference to ethical norms in another culture or society. In this article we first set out what is already known in the literature about the origins and applications of universal ethics in a research context. Next, we analyse how... (shrink)

We study the amalgamation property in positive logic, where we shed light on some connections between the amalgamation property, Robinson theories, model-complete theories and the Hausdorff property.

The purpose of this paper is modelling and controlling the spread of COVID-19 disease in Morocco. A nonlinear mathematical model with two subclasses of infectious individuals is proposed. The population is divided into five classes, namely, susceptible, exposed, undiagnosed infectious, diagnosed patients, and removed individuals. To reflect the real dynamic of the COVID-19 transmission in Morocco, the real reported data are used for estimating model parameters. Two controls representing screening effort and limited treatment are considered. Based on viability theory and (...) set-valued analysis, a Lyapunov function is constructed such that both exposed and infected populations are decreased to zero asymptotically. The corresponding controls are derived via a continuous selection of adequately designed feedback map. Numerical simulations are presented with three scenarios. Our results show that when only one control is to be applied, screening is the most effective in decreasing the number of people in the three infected compartments, whereas combining both controls is found to be highly effective and leads to a significant improvement in the epidemiological situation of Morocco. To the best of our knowledge, this work is the first one that applies the set-valued approach to a controlled COVID-19 model which agrees with the observed cases in Morocco. (shrink)

Autophagy functions in both selective and non‐selective ways to maintain cellular homeostasis. Endoplasmic reticulum autophagy (ER‐phagy) is a subclass of autophagy responsible for the degradation of the endoplasmic reticulum through selective encapsulation into autophagosomes. ER‐phagy occurs both under physiological conditions and in response to stress cues, and plays a crucial role in maintaining the homeostatic control of the organelle. Although specific receptors that target parts of the ER membrane, as well as, internal proteins for lysosomal degradation have been identified, the (...) molecular regulation of ER‐phagy has been elusive. Recent work has uncovered novel regulators of ER‐phagy that involve post‐translational modifications of ER‐resident proteins and functional cross‐talk with other cellular processes. Herein, we discuss how morphology affects the function of the peripheral ER, and how ER‐phagy modulates the turnover of this organelle. We also address how ER‐phagy is regulated at the molecular level, considering implications relevant to human diseases. (shrink)