The accuracy of financial data within electronic accounting information systems plays a vital role in improving business efficiency. This paper investigates how the accuracy of data on financial information systems moderates the relationship between these systems and business efficiency. A questionnaire survey was applied to a sample of companies that specialise in the field of accounting information systems. The gathered data was analysed using partial least squares structural equation modelling. To be precise, financial data accuracy shows a higher positive return (...) on electronic accounting information systems in the alignment of business capabilities. To achieve the highest possible level of automated accounting systems, financial information accuracy is crucial. Data analysis techniques and overall improvement of the accounting information systems industry can achieve this. (shrink)

This paper presents a model for integrating research ethics training into an undergraduate research program. The Undergraduate Research Scholars Program (URSP) is a five-semester training program designed to teach research methods to multidisciplinary undergraduate students at Zayed University. The main challenge for the URSP ethics training is to be relevant and broad and this is best addressed through the use of the Triplex teaching model which consists of three integrative approaches: contextualization, conceptualization and problem-centering. The Triplex model uses teaching techniques (...) such as case studies, role-plays, and discussion which enable students to examine real-world ethical problems encountered by researchers in a variety of contexts. This article discusses the URSP program at Zayed University and highlights the manner in which the Triplex model is embedded within an undergraduate research-training curriculum. Future work will assess the success of this model after additional iterations of implementation. (shrink)

Nishida Kitarō is considered by many as the most important 20th century Japanese philosopher for his ability to employ modern concepts and terminologies, and use them to construct a unique system carrying a distinctly East Asian flavour. In this system, the notion of nothingness plays a fundamental part both in terms of epistemology and ontology. While this conceptual choice was also inspired by Buddhist sources, Nishida also drew on the theoretical philosophy of Hermann Cohen to elaborate, how nothingness could function (...) as both the guarantor of unity and generator of plurality. Close analysis, however, shows that Nishida’s appropriation of Cohen’s concept of the me on as a necessary feature in the „logic of pure knowledge“ sheds the constraints carefully put in place by Cohen. As becomes evident in a comparison between both thinker’s analysis of sensation, Nishida’s unrestricted use of Cohen’s terms collapses precisely those distinctions that give sensation its meaning in the rational assessment of reality. This leaves Nishida’s concept of reality without the critical potential to distinguish between different kinds of normativity and their inter-subjective validity. Nothingness, as Nishida uses the term, is not a logical concept, but functions as an aesthetic symbol invoking sublime ideas of a perfect reality that is one and whole, and at the same time rich and diverse.Nishida Kitarō gilt vielfach als der bedeutendste japanische Philosoph des 20. Jahrhunderts, wenn nicht generell. Zu dieser Einschätzung trug seine Fähigkeit bei, Konzepte und Terminologien der modernen Philosophie aufzugreifen und in ein eigenes System einzubauen, das gleichwohl einen besonderen, ostasiatischen Charakter hatte, auf den er sich auch explizit bezog. Fundamental für dieses System wie für seine Apostrophierung als genuin „östlich“ war die zentrale Rolle, die er dem Nichts sowohl in logischer als auch in ontologischer Hinsicht zusprach. In der Ausarbeitung dieser systematischen Funktion machte sich Nishida Überlegungen von Hermann Cohen zur Logik der reinen Erkenntnis zueigen, die er ausweitete und aus dem Gebiet der wissenschaftlichen Erkenntnis auf andere Formen menschlichen Weltzugangs übertrug. Die genauere Analyse zeigt, dass die Inanspruchnahme Cohens problematisch ist, weil Nishida zentrale Unterscheidungen Cohens überspielt. Das Nichts, bei Cohen ein notwendiger Umweg zur Sicherung „reiner“ Begriffe, wird bei Nishida zum Quell begrifflicher Unterscheidung selbst. Die Folgen dieser Hypertrophie des Nichts zeigen sich besonders in der Behandlung der Empfindung, die bei Cohen der bloßen Anzeige des Daseins dient, bei Nishida aber sowohl Dasein als auch Realität begründen soll. Nishidas Begriff von Wirklichkeit ermangelt daher einer fundamentalen kritischen Unterscheidung und bleibt letztlich leer, was jedoch durch den durch Übernahme von systemfremden Theoriestücken geschickt erzeugten Schein einer Fülle von Wirklichkeitsbezügen verdeckt wird. Im Kern ist Nishidas Umgang mit Begriffen ästhetisch. Er bildet mit ihnen keine nachvollziehbaren Theorien, sondern erzeugt gerade mit dem Nichtsbegriff den erhabenen Schein umfassender und lebendig-vielfältiger Einheit – ein Schein, der vielleicht inspirierend wirkt, sich aber theoretisch nicht zu bewähren vermag. (shrink)

On theory of knowledge from Islamic perspective related to Ismaʼil R. Al-Faruqi, a Palestinian American philosopher.

This article seeks to reconsider the meaning of the phrase al-shayṭān al-rajīm. It surveys the controversy surrounding the meaning of rajīm in this context and argues two points: first, that by the time the phrase was employed in the Qurʾan its original meaning had been forgotten, and second, that the original meaning of the term was related to Satan’s role as a heavenly accuser.

Abstract Despite various criticisms, Ian Barbour's fourfold classification of the possible relationships between religion and science remains influential. I compare Barbour's taxonomy with the theories of four authors who, in the last four decades, have addressed the relationship between science and religion from a Muslim perspective. The aim of my analysis is twofold. First, I offer a comparative perspective to the debate on science and Islam. Second, following Barbour's suggestion, I test the general applicability of his categories by comparing them (...) with a discourse on science and religion that is not focused on Christianity. In the first section, I reconstruct Barbour's typologies, recalling some major objections to them, and arguing why despite the latter, Barbour's model is employed for the present analysis. I also reconstruct Barbour's parallel model for the relationships between different religions. In the second section, I reconstruct the discourse on science and religion developed by the Palestinian-American scholar Ismail Raji al-Faruqi. The third section is devoted to the ideas of the Persian-American scholar Seyyed Hossein Nasr. In the fourth section, I examine the views of the Iranian author Mehdi Golshani. The fifth section reconstructs the theories of the Algerian author Nidhal Guessoum. In the final section, I argue that a generalized use of the “integration” concept to refer to the entire debate on Islam and science is unhelpful. While these positions do not appear to instantiate Barbourian integration of science and religion, they do move toward what Barbour (skeptically) describes as integration between religions. (shrink)

Concepts of Philosophy challenges received conceptions of philosophy by way of critical engagement with Chinese and Japanese sources. Built on philologically sound readings of specific texts, the book lifts the discussion on the concept of philosophy to a global plane.

"The Bodhisattva's Practice of Moral Virtue" is an English translation of two of the most important Buddhist canon textual sources for understanding the universal standards of moral conduct which reigned throughout nearly the entire history of Mahayana Buddhism in China, Korea, and Japan. Part one of "The Bodhisattva's Practice of Moral Virtue" consists of Bhikshu Dharmamitra's English translation of the Chinese-language "Brahma's Net Sutra Bodhisattva Precepts" (Taisho Tripitaka No. 1484, fascicle 2, pages 1003a15 thru 1010a23) together with a translation of (...) the semi-monthly bodhisattva precepts recitation ceremony also drawn from the Taisho Tripitaka. Part Two consists of the same translator's English translation of Arya Nagarjuna's explanation of the Perfection of Moral Virtue (sila paramita) drawn from the Chinese translation of his Mahaprajna-paramita-upadesa or "Exegesis on the Mahaprajna-paramita Sutra," (Taisho Tripitaka No. 1509, pages 153b02 thru 164a27). (shrink)

Rwanda witnessed devastating conflicts leading to genocidal attacks in 1994 with active participation of the police in the pogrom. Various reports implicated the police in high-handedness, torture, extra judicial killings, intimidation, rape, and other heinous crimes during the conflicts. The police force was reformed for optimal performance. This paper examines the impact of the post-conflict reconstruction of the police on internal security management in Rwanda. Findings from the study, which relied on secondary data, are that reform impacted positively on the (...) performance of the police, sharpening its skills in crime detection and prevention and leading to improved security for lives and property in Rwanda. Over-reliance on dwindling external sources and dysfunctional equipment still undermines maximum performance by the police. There should be adequate provision of advanced security devices and better funding of the police for the optimal discharge of their constitutional mandates of securing lives and property in Rwanda. (shrink)

_Concepts of Philosophy_ challenges received conceptions of philosophy by way of critical engagement with Chinese and Japanese sources. Built on philologically sound readings of specific texts, the book lifts the discussion on the concept of philosophy to a global plane.

My article analyses the political power of the utopian imaginary through the concepts of actuality, potentiality and possibility. Tracing the tensions of a critical model of utopia as both a form of thought and a form of the sensible, it links Louis Marin's concept of the utopic imaginary as a common sensorium that is reconfigured through the play of a mobile figure with Jacques Rancière's formulation of the partition of the sensible. Studying the critical reception of Melville's Bartleby in Deleuze, (...) Rancière and Agamben, it proposes that the space of literary potentiality, where the past could not have been or retains its possibility to be otherwise, where the actual can not be and the potential and the possible have a right to be and exist, forms the spatio-temporal configuration of the utopian imaginary of literature. Potentiality offers a key to understanding the politics of the ontology constructed by aesthetics. (shrink)

This book provides a comprehensive overview of critical approaches to questions in qualitative research. Written using examples from actual research and course work, this volume helps students and researchers learn to interrogate and inquire against the grain. For use by anyone doing qualitative research in Education, _Critical Approaches to Questions in Qualitative Research_ teaches that questions are tools for decision making in the research process. With exercises, sample questions, and outlines for planning research, this volume teaches readers to ask questions (...) that confront prevailing assumptions leading to an analysis, dismantling and uncovering of omissions and invisiblities. (shrink)

This introductory chapter reviews the history of the reception of philosophy from Asia and the Islamic World in Western philosophy and argues in favor of conceptualizing philosophy from a more globally informed point of view.

Ukrainian translation of al-Farabi’s treatise.