The purpose of this paper is to examine whether anonymous reporting channels are effective in detecting fraud against companies. Fraud, which comprises predominantly asset misappropriation, represents a key operational risk and a major cost to organisations. The fraud triangle provides a framework for developing our understanding of how ARCs can increase detection of fraud. Using publicly listed company survey data collected by KPMG in Australia—where ARCs are not mandated—we find a positive association between ARCs and reported fraud. These results indicate (...) that ARCs are effective in detecting fraud. Additional analysis reveals that small firms derive the greatest benefit from adopting ARCs. We also find that independent boards do not directly influence the detection of fraud, but companies with independent boards detect more fraud because they implement ARCs. (shrink)

Sketch of an account of perceptual content that satisfies conditions concerning accuracy, transparency, and richness.

In this essay, I present two thought experiments that respectively cast doubt on the adequacy of the coherentist and the reliabilist approaches to epistemic justification. Next, I propose an account of justified belief that accommodates coherentist and reliabilist intuitions and avoids both difficulties. Finally, I test this account by measuring its verdicts against my intuitions concerning wishful thinking and induction and answer three objections to this account.

BackgroundContemporary medical practice is complicated by many dilemmas requiring ethical sensitivity and moral reasoning.ObjectiveTo investigate physicians’ experience in ethical decision-making and their attitude towards ethics consultation.MethodsIn a cross-sectional survey 126 physicians representing the main clinics of Pleven University hospital were investigated by a self-administered questionnaire. The following variables were measured: occurrence, nature and ways of resolving ethical problems; physicians’ attitudes towards ethics consultation; physicians’ opinions on qualities and skills of an ethics consultant, and socio-demographic characteristics. Data analysis included descriptive statistics, (...) χ2 and t-test.ResultsResponse rate was 88.9% (n = 112). Men and women were equally represented (48.2%–51.8%). The sample consisted of experienced physicians: 42.9% had 11–20 years experience, and 33% had 21–30 years. According to 84.8% of respondents, ethical problems have been discussed in their specialty. Predominant dilemmas included relationships with patients and relatives (76.8%) and team work (67.6%). Over ¾ of physicians needed an advice in solving ethical problems. Ninety six percent responded positively to ethics consultation. They would mainly request it for resolving conflicts (72.5%), and in case of concern for the rightness of their decisions (52.7%). The image of an ethics consultant was built of clinical competence (70.9%), ability to deal with conflicts (59.1%), communication skills (58.2%), tolerance for different views (55.4%), and a special qualification in ethics (52.7%).ConclusionsThe study underlined that Pleven University hospital physicians face similar ethical dilemmas as their colleagues in other countries do. The expressed positive attitudes to ethics consultation should serve as a basis for further research and development of ethics consultation services. (shrink)

The subject of the study is the figurative and symbolic reflection and transformation of the dynamic reality of life in the cinematic space of modern culture. The purpose of the work is to identify and substantiate trends in the development of cinematographic cultural texts based on the figurative and symbolic representation of the phenomenon of success in the existential space of human existence. The scientific novelty of the work is represented by the evidence base of the study, which determines the (...) figurative correspondence of the philosophical and sociological representation of cinematic texts to the phenomenon of success as a value-symbolic aspect of personal activity. Based on the analysis of cinema screen products created at the turn of the XX-XXI centuries and devoted to the characterization of the image of a subject whose existential level of being is characterized in the symbols of success/ failure, several trends in the development of cinematic culture can be identified. Firstly, the characteristic of the "sunset" of the previously dominant ideological trend of symbolization of the actual phenomenology of success. Secondly, the stage of axiological instability and ambivalence in the evaluation of the symbols of success, unevenly implemented in the scenario and staging part. And, thirdly, the formation and consolidation of new cinematic paradigms through the constant convergence of private symbols of success, manifested in different ways both in reality and on the cinema screen, and accompanied by constant attempts at their non-contextual universalization. (shrink)

Although clinical ethics consultation has existed for more than 40 years in the USA and Europe, it was not available in Bulgaria until recently. In introducing clinical ethics consultation into our country, the Modular, Ethical, Treatment, Allocation of resources, Process methodology has been preferred because of its potential to be used in resource-poor settings and its strong educational function. This paper presents the results of a METAP evaluation in a hospital palliative care ward in the town of Vratsa. The evaluation (...) was based on Beauchamp and Childress’ four principles of biomedical ethics and involves implementation of specific instruments for clinical ethics decision-making. Research tasks emphasised analyses of ethics meetings in the ward. Data were processed by SPSS v.24 using descriptive statistical analysis. Altogether, 32 ethics meetings of an average duration 20.63 min were conducted on cases involving critically ill patients. Most of the participants expressed satisfaction with the ethics process. The principlist approach supported resolution of conflicts between autonomous patients and their relatives, clarified definitions of “medical benefit” and “social good,” and enabled assessments of the risk of unequal treatment. Even as the specific research tasks were achieved, further participant follow-up is necessary to identify any improvement in healthcare personnel’s ethical competence. METAP worked well in end-of-life care settings. Participants experienced several benefits, including improved team communication, better understanding of patient preferences, and confidence in the correctness of decisions. Despite the significant educational potential of METAP, the need for additional and ongoing ethics training of health professionals should not be underestimated. (shrink)

Globalization challenges the state-centric realist view of space and authority within International Relations. Using multifaceted concepts of territoriality and non-territoriality, this article goes into three versions of current territorial fragmentation or connectivity – deterritorialization, extraterritorialization and reterritorialization. They are to enable us to reveal the proliferation of globally relevant social and power dynamics above, below and within the state domain. At the same time, they are to illuminate the ambivalent role of states played in an era of global interconnectedness.

BackgroundOver the years, Bulgarian bioethics has been mainly an academic enterprise and fallen short of providing health professionals with skills for ethical decision-making. Clinical ethics support (CES) was piloted by the author through two bottom-up models – METAP (Modular, Ethical, Treatment, Allocation of resources, Process) and MCD (Moral Case Deliberation).AimsThis paper aims to present and analyse developments in the area of clinical ethics and the first experiences in CES in Bulgaria.MethodologyThe project reported here included a review of relevant literature on (...) CES methods and evaluation and a documentary review of data from two CES pilot projects: METAP and MCD.ResultsMost of the 69 METAP ethics meetings reviewed were first time meetings (88,4%); the average duration was 36 min and the average number of participants was four (44,9%). The meetings were organized in response to cases of severely or critically ill patients. The ethical dilemmas included choice of treatment (31,9%) and conflicts with the patient or their relatives (23,2%). Consensus was achieved in 34,8% of the cases. The situation was clarified with the patient (27,5%) and within the team (15,9%). The rights and obligations of both sides were discussed in 7,2% of the cases. The experience of the members of the Bulgarian Association of Bioethics and Clinical Ethics (BABCE) with MCD was also presented to justify the inference about the applicability of the two CES models in a Bulgarian context.ConclusionAmong Eastern European countries Bulgaria has made progress in CES. Both METAP and MCD have been found to be useful methods. (shrink)

For a non-zero natural number n, we work with finitary $$\Sigma ^0_n$$ -formulas $$\psi (x)$$ without parameters. We consider computable structures $${\mathcal {S}}$$ such that the domain of $${\mathcal {S}}$$ has infinitely many $$\Sigma ^0_n$$ -definable subsets. Following Goncharov and Kogabaev, we say that an infinite list of $$\Sigma ^0_n$$ -formulas is a $$\Sigma ^0_n$$ -classification for $${\mathcal {S}}$$ if the list enumerates all $$\Sigma ^0_n$$ -definable subsets of $${\mathcal {S}}$$ without repetitions. We show that an arbitrary computable $${\mathcal {S}}$$ (...) always has a $${{\mathbf {0}}}^{(n)}$$ -computable $$\Sigma ^0_n$$ -classification. On the other hand, we prove that this bound is sharp: we build a computable structure with no $${{\mathbf {0}}}^{(n-1)}$$ -computable $$\Sigma ^0_n$$ -classifications. (shrink)

Cet article étudie les moyens d’argumentation dans les lettres familières rédigées par les apprenants sinophones du français langue étrangère de niveau B2. Les lettres sont contrastées à celles des francophones et des sinophones natifs représentant un groupe de contrôle. Les résultats montrent certains contrastes entre les groupes des natifs. Quant aux apprenants, on voit qu’ils utilisent en partie les mêmes stratégies argumentatives que les francophones, mais on atteste également des influences de leur langue maternelle dans le choix des procédés persuasifs.

An anthology of essays that discuss the ethics of money (including issues of wealth, income, expenditures, charity, debt, etc.) from a variety of Jewish perspectives.

The notion of lifestyle has recently attracted the attention of various scholars as a social science concept. For thousands of years, human beings attempted to realise and manage their lifestyles, and governments have tried to influence the lifestyles of their people. Nevertheless, the definition of lifestyle and its conceptualisation is relatively new. Lifestyle means the specific method of living of an individual, group or community. Lifestyles include a set of values, behaviours, moods and tastes that can refer to the interests, (...) opinions, behaviours and behavioural orientations of an individual, group or culture. The Islamic way of life follows a grand plan of behaviour according to which all life is a movement to get closer to God. This plan, however, is dynamic and always demands adjustment. In a desirable religious life, all actions and situations can be called worship. People's lifestyles and the path they choose for themselves are deeply related to their success in life. Therefore, the present study aimed to evaluate the effect of the Islamic lifestyle on the academic success of Russian Muslim students in 2021. In total, 2000 graduate students of Kazan, Russia were studied in this research. According to the results of mean analysis in SPSS, the academic success of the students who followed the Islamic lifestyle was reported to be higher than the mean level (more than 3 out of 5). Furthermore, according to the Structural Equation Modeling in LESREL, the Islamic lifestyle has a positive significant effect on the students' academic success (p-value: 0.83; t-value: 7.92). CONTRIBUTION: Amongst the various factors that can influence students' academic success, the current research focused on the Islamic lifestyle. The findings of the present study offered a new insight into the relationship between the Islamic lifestyle and academic success in Russia. (shrink)

Religious teachings express the fact that a human is a social being and associates with various people. In order to have a successful and safe life, we should refrain from any selfishness, harming others, malice and humiliating people and should always be forgiving, selfless and humble in relationships. Interpersonal relationships are one of the most important components of human life from birth to death; none of the potential capabilities of humans grow except in the shadow of interpersonal relationships. Learning correct (...) interpersonal relationships is very important in creating mental health, personality development, identity finding, increasing job productivity, increasing quality of life, increasing adaptability and self-fulfilment. The current research was conducted with the aim of explaining the relationship between communication skills based on Islamic teachings and students’ life skills. In this research, Ayats [verses] from the Holy Quran that are related to communication skills and relationships between people in Islamic society have been discussed, and then the components of effective communication and its role in students’ life skills have been explained. This research discusses the following factors: human dignity and self-esteem, tolerance and compromise skills, forgiveness skills, accountability skills, justice orientation skills and individual behaviour skills. Contribution: The results of this research indicate that according to students’ imitation of teachers, paying special attention to the components of communication skills according to Islamic teachings in schools can affect students’ life skills. Therefore, by improving the mental health of the youth, and consequently the health of the society will be affected and it will bring excellence to the society. (shrink)

To carry out a bibliographic review of the factors associated with behavioral difficulties in children, but there are global data on these variables. Purpose: The purpose of this study was to review the literature on the factors associated with behavioral difficulties in boys and girls to identify the most influential countries, authors, magazines and institutions, their structures and research directions. Design: This review is based on bibliometric and network analysis of literature published in Scopus and Web of Science. A total (...) of 110 scientifically mapped articles were found in this area. (shrink)

Ethical behaviour, in its simplest terms, means knowing and doing what is right. Nevertheless, the main difficulty is how to define the word 'right'. For this purpose, various individuals, cultures and religions have thus far portrayed it in different ways. The present study reflected on the Islamic society, wherein ethical leadership has been one of the most effective factors in its continuation of life and success, with a vital role in its growth, development and progress. Accordingly, the relationship between ethical (...) leadership and the voice of Muslim employees in Kuala Lumpur, Malaysia, in 2021, as the statistical population (n = 2500) was analysed. For this purpose, a standard questionnaire was used to collect the necessary data, whose validity was confirmed by the construct validity in the Linear Structural Relations (LISREL) software and its reliability was checked via the Cronbach's alpha in the Statistical Package for the Social Sciences (SPSS) software. Besides, path analysis was utilised to test the research hypothesis. Confirmatory factor analysis was correspondingly implemented to examine the data. Ultimately, the study results revealed a significant positive relationship between ethical leadership and the voice of Malaysian Muslim employees (p = 0.80; t = 5.02). CONTRIBUTION: Based on the literature review and the results of this study, ethical leadership can motivate Muslim citizens to participate in decision-making processes and even allows them to express their creative ideas in organisations and society. (shrink)