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.

This paper aims to assess knowledge management maturity at HEI to determine the most effecting variables on knowledge management that enhance the total performance of the organization. This study was applied on Al-Azhar University in Gaza strip, Palestine. This paper depends on Asian productivity organization model that used to assess KM maturity. Second dimension assess high performance was developed by the authors. The controlled sample was (364). Several statistical tools were used for data analysis and hypotheses testing, including reliability Correlation (...) using Cronbach’s alpha, “ANOVA”, Simple Linear Regression and Step Wise Regression. The overall findings of the current study suggest that KMM is suitable for measuring and lead to enhance high performance. KMM assessment shows that the university maturity level is in level three. Findings also support the main hypothesis and it is subhypotheses. The most important factors effecting high performance are: Processes, KM leadership, People, KM Outcomes, Knowledge Process. Furthermore the current study is unique by the virtue of its nature, scope and way of implied investigation, as it is the first study at HEI in Palestine explores the status of KMM using the Asian productivity model. (shrink)

In light of the development of “CRISPR” technology, new promising advances in therapeutic and preventive approaches have become a reality. However, with it came many ethical challenges. The most recent worldwide condemnation of the first use of CRISPR to genetically modify a human embryo is the latest example of ethically questionable use of this new and emerging field. Monotheistic religions are very conservative about such changes to the human genome and can be considered an interference with God’s creation. Moreover, these (...) changes could cause perpetual changes to future generations. The Muslim scholars establish their decisions by addressing five foundations of Islamic law i.e. “maqāṣid al sharı̄`a”; the purposes of the law. These are dın̄, nafs, nasl, `aql and māl. To achieve this, the five principles should all be met before approval of an experiment like the Chinese embryo modifications; Qaṣd which is achieved in this case as it aims to protect the embryo from HIV. Yaqın̄ and Ḍarar were not satisfied as they require strong scientific certainty of the procedures, and evidence of safety. Ḍarūra by which the alternatives being compared; in this case more established and proven safe alternatives to protect the HIV transmission from the father are available, so this principle is not met. The final principle is `Urf, by which the social context of using any contemporary technology should be taken in consideration, and clearly this was not achieved. Collectively, germline changes are rejected from an Islamic perspective until the five principles are fulfilled. In the Chinese Twins gene editing case, there was clearly no justification or support for it according to the Muslim Jurisprudence laws. These laws and approaches can serve as an ethical checklist for such controversial research, especially in early stages of the research. (shrink)

The purpose of this essay is to articulate and defend the epistemological foundations of international human rights education from the perspective of a hermeneutical interpretive methodology. Fuad Al-Daraweesh and Dale Snauwaert argue here that this methodology potentially alleviates the challenges that face the cross-cultural implementation of human rights education. While acknowledging the necessity of global human rights awareness, the authors maintain that local cultural conceptualization is imperative to the negotiated, local embrace of human rights. A critical, interpretive pedagogy emerges from (...) grounding human rights education in a hermeneutic methodology. Thus, Al-Daraweesh and Snauwaert advocate taking a hermeneutical approach in order to enlarge the scope and meaning of international human rights education. (shrink)

This study examines the frequency of consanguineous marriage and the coefficient of inbreeding in the United Arab Emirates. The study was conducted in Al Ain and Dubai cities between October 1994 and March 1995. A sample of 2033 married UAE females aged 15 years and over participated. The degree of consanguinity between each female and her spouse, and the degree of consanguinity between their parents were recorded. The rate of consanguinity in the present generation was high with a coefficient of (...) inbreeding of 0·0222. The commonest type of consanguineous marriage was between first cousins. Double first cousin marriages were common compared to other populations. The consanguinity rate in the UAE has increased from 39% to 50·5% in one generation. The level of consanguinity was higher in Al Ain than in Dubai. (shrink)

In a field dominated by books that focus exclusively on the perspective of business in large corporations or that assume that business has a moral deficiency in need of reform, Al Gini and Alexei Marcoux offers students and business people alike a concise guide to what everyone ought to do when doing business. Where other books are organized topically, Gini and Marcoux look at the moral features of business that recur across topical areas, stressing the considerations that bear on business (...) people whether they be corporate functionaries, principals in family businesses, or solo entrepreneurs who do it all, end to end. They present to students the essential concepts, ideas, and issues involved in ethics in business and emphasize the individual acting person and what it means to have character and integrity when doing business. (shrink)

The recent financial crises indicated the need to reinforce corporate governance mechanisms in emerging and developing market economies. Corporate governance refers to all the factors that affect firm processes. Firms must avoid debt financing instruments and adopt financing instruments that allow for “risk-sharing” rather than “risk-shifting” because all recent financial crises were, in essence, debt crises. The primary objective of this paper is to examine the principles of risk-sharing promoted by Islamic finance and study their implications for corporate governance. The (...) secondary objective of this paper is to propose a pricing model for a new risk-sharing financial instrument that was recently discussed by Zarka and Al-Suhaibani. We study the implications of this new instrument as a powerful tool for corporate governance in the case of Islamic markets. We explain the possible contribution of IPS to agency cost reduction, Sharia screening costs and ethical corporate governance. (shrink)

Drawing upon in-depth case studies of vacation habits and the observations of philosophers, writers, and sociologists such as Aristotle, Mark Twain and Thorstein Veblen, Al Gini argues why vacations are so venerated and why 'doing nothing' is a fundamental human necessity. From shopping sprees and extreme sports to the ultimate vacation - retirement - The Importance of Being lazy demonstrates that without true leisure, we are diminished as individuals and as a society.  .

Recent excavations and technical analyses of medieval ceramics from North Africa, or Ifrīqiya, from the eighth and tenth centuries have shown that these objects form a distinct corpus, in contrast to earlier scholarship that discussed Ifrīqiyan material in relation to ceramics from Eastern Islamic lands. In this study, these objects are examined in an art historical context, which situates them within artistic production not only from North Africa, but also from Egypt, West Africa, and al-Andalus. It demonstrates the connections that (...) emerged as a result of the relationships – both congruous and contentious – among the various political polities ruling these regions. This investigation of medieval ceramics from North Africa situates this corpus within the visual and material cultures of the African continent and the Mediterranean world, and contextualizes the transregional dimension of North African visual and material culture. Keywords / al-Andalus, ceramics, Egypt, geography, Ifrīqiya, medieval art, North Africa. (shrink)

Art is an aesthetic message and a means of human communication with its surroundings, as it influences and is influenced by everything that surrounds it, as scientific and intellectual development has a great role in developing the means used in it with the multiplicity of options offered in terms of raw materials and techniques. Undoubtedly, the art of ceramics is one of the arts developed in terms of technology, indicating the development and sophistication of societies throughout history. It offers an (...) aesthetic and utilitarian taste to the community. The color is one of the main elements in the process of adding an aesthetic touch to the surface of the ceramic piece, and this was evident in ceramics of all ages and times, and the implemented idea plays a role in showing an expressive and aesthetic vision in the ceramic surface and in order to keep pace with the rest of the plastic arts. Therefore, the potter always tries to innovate by experimenting with materials and techniques. Accordingly, the potter, especially the Arab potter, relied on coexistence with the modern intellectual dimensions of the era's culture, directing him to research, experimentation, modernization and acculturation from Western arts. This prompted research into Arab ceramics and the study of its ceramic products, especially the art of ceramics and the aesthetics of the raku technique, which is considered the Technique of most potters. The research is part of the methodological framework of the research, as it contains the research question, which concludes with the following question: What is the aesthetic of the raku technique in the works of potters Shunyar Abdullah and Yaqoub Al-Atoum, then the importance of the research, which lies in highlighting the aesthetic effects of the raku technique by identifying the features and characteristics of this Technique reflected in the formal structure of Arab ceramic work and identifying the different reduction processes in this Technique and its impact on the artistic works of potters Shunyar Abdullah and Yaqoub Al-Atoum, to benefit researchers and specialists and enrich scientific libraries and students in the field of ceramics. After that, the aim of the research was discussed: The objective of the research was to identify the raku technique in the works of potters Shinyar Abdullah and Yaqoub Al-Atoum, and then the limits of the research were reached in terms of the objective limits, which were determined by the aesthetic of the raku technique in the works of potters Shinyar Abdullah and Yaqoub Al-Atoum and the temporal limits, which were represented by the period between (2012-2021), the spatial limits (Iraq and Jordan) and the human limits of the potters Shinyar Abdullah and Yaqoub Atoum, and the chapter ends with the definition of the most important terms. (shrink)

Biographische InformationenDr. Yvonne Al-Taie ist wissenschaftliche Mitarbeiterin am Institut für Neuere deutsche Literatur und Medien der Universität Kiel. ReihePalaestra Untersuchungen zur europäischen Literatur - Band 341.

"Al-Farabi of Baghdad (c. 870-950) is the first major representative of the medieval Arabic Aristotelianism which came to influence the Christian West so profoundly. In the Islamic world his writings on logic set the pattern for the future and virtually created Islamic philosophy. He is also important as a witness to the study of Aristotle in late antiquity, demonstrating a knowledge of Galen and the exegetical tradition of Porphyry. This translation is based on a fresh study of the Arabic manuscripts. (...) An introduction and notes make this intriguing document accessible to all for whom it contains important matter.Classicists, historians of philosophy and logic, medievalists, Arabists, students of Islamic thought."--. (shrink)