This paper presents a comparative analysis of three American and three European corporate failures. The first part of the analysis is based on a theoretical framework including six areas of ethical climate; tone at the top; bubble economy and market pressure; fraudulent financial reporting; accountability, control, auditing, and governance; and management compensation. The second and third parts consider the analysis of these cases from fraud perspective and in terms of firm-specific characteristics and environmental context. The research analyses shed light on (...) the fact that, despite major differences between Europe and U.S. in terms of political institutions, laws and regulations as well as managerial practices, there are significant similarities between six groups. The analysis also demonstrates that, the ethical dilemma has been coupled with ineffective boards, inefficient corporate governance and control mechanisms, distorted incentive schemes, accounting irregularities, failure of auditors, dominant CEOs, dysfunctional management behavior and the lack of a sound ethical tone at the top. Significant similarities were also observed in the analysis from the fraud triangle perspective. However, there are several major differences between the six corporate failure cases particularly with regard to ownership structure, coverage in media, and legal, regulatory and governance frameworks. This research study may have several academic and practical contributions, particularly because of multidisciplinary, international features, and comparative analyses used in the paper. (shrink)

The present study shows the influential role of TV on all spheres of human life and very type of environments that is surrounding of us. This research attempts to discuss the powerful character of television in depth on the social, moral, political, economical, religious and all other factors, which make full use of this most exceptional and constructive invention. It concluded the challenges that faced viewers which lie in variety of contents that are offering television in forms of news, current (...) affairs, entertainment and social welfare programmes. Furthermore, television is contributing to the benefit of masses in making the awareness of their environment, rights, duties, privileges and above all, patriotic affection and religious proximity in our beloved country. (shrink)

Despite a plethora of empirical evidence on the potential role of senior management in the success of corporate social responsibility in Western-dominated organizational contexts, little attempt has been made to document the various managerial mindsets toward CSR in organizations in Muslim-dominated countries in the Middle East region. To address this existing lacuna of theoretical and empirical research in CSR management, this paper offers a qualitative case study of CSR in three manufacturing firms operating in Iran’s auto industry. Based on an (...) inductive analysis of the qualitative data, three types of managerial mindset toward CSR are identified: conformist, self-seeker, and satisfier. While it is evident that these different mindsets of Iranian managers seek to serve managerial ends and short-term self-interests, they fall short of core values of Islamic ethics and CSR. (shrink)

OBJECTIVES: To measure the preference regarding disclosure of a serious diagnosis, and its determinants, of the Lebanese public. DESIGN AND SETTING: Non-random sample survey of 400 persons interviewed in health care facilities in Beirut in 1995. RESULTS: Forty-two per cent of respondents generally preferred truth not to be disclosed directly to patients. Preference for disclosure was associated with younger age, better education and tendency to rapport-building with physicians. There were no meaningful associations between place of residence (urban/rural), level of religious (...) practice, or religious affiliation, and preference for disclosure. CONCLUSIONS: Under one plausible interpretation, this survey suggests that the expectation for concealment will decrease as the advantage of knowledge in better coping with disease is understood by an increasingly better educated public, and that the Lebanese public will increasingly come to expect direct and full disclosure of serious diagnoses. (shrink)

a relatively more sympathetic attitude among younger judges, many of them women, and among trainees, may reflect a historical evoluti.

Background:The holistic approach views the human as a bio-psycho-socio-spiritual being. Evidence suggests that among these dimensions, the spiritual one is largely ignored in healthcare settings.Objectives:This study aimed to evaluate Iranian nurses’ perceived professional competence in spiritual care, the relationship between perceived competence and nurses’ personal characteristics, and barriers to provide spiritual care.Research design:A cross-sectional study was conducted in the year 2014.Participants and research context:The study population consisted of nurses working in teaching hospitals in Kashan city. Using a stratified, systematic random (...) method, 250 samples were selected from a total of 1400 nurses. An indigenous instrument was used to assess the nurses’ competencies in spiritual care.Ethical considerations:A research ethics committee approved the study. All the participants were briefed on the study aims, were assured of the confidentiality of their personal information, and signed a written informed consent.Results:Among a total of 250 nurses, 239 answered the questionnaire completely, and in total, 23%, 51%, and 26% had poor, moderate, and favorable competence in spiritual care, respectively. No significant differences were found between the mean competence scores of spiritual care in terms of gender, marital status, employment status, and level of qualification. Significant difference was found between nurses’ overall score of competence in spiritual care and receiving training on spiritual care, nurses’ position, and the ward they worked in.Discussion:Confirming the findings of the international literature, this study puts light on the situation of nurses’ perceived competence and barriers to providing spiritual care in Iran as an eastern and Islamic context.Conclusion:Three-quarters of the nurses had moderate or unfavorable competence in spiritual care. Due to the crucial role of spiritual care in quality of care and patient satisfaction, nurses should be trained and supported to provide spiritual care. (shrink)

An interdisciplinary examination of the epistemology of legal history, which deals with such basic concepts as the subject, object, limits, and internal structure of legal-historical cognizance. Section headings: The evolution of legal-historical cognizance. On the foundations and limits of the subject of legal-historical cognizance. Disciplinary space of legal-historical cognizance. Philosophical historical discourse in legal comprehension.

Much of the recent scholarship on the problem of political accountability in Africa leans toward the proposition that it is largely a post-colonial phenomenon that was caused by the destruction of the democratic institutions that were inherited by Africa's political elites. By replacing the democratic institutions they inherited from European colonial powers with quasi-democratic and downright despotic structures, it is argued that African elites became increasingly unaccountable and, in the process, destroyed their otherwise robust economies and impoverished the vast majority (...) of their citizens. In reality, however, the problem of political accountability in Africa is far more complex than that in its origins, character and manifestations. This paper critically examines notions and models of political accountability to demonstrate that the sources of the problem of accountability in Africa are both domestic and external. I argue that, contrary to widespread perception that African states suffer from impunity and lack of accountability, African governments have demonstrated a remarkable degree of responsiveness or accountability in their external relations while remaining virtually unaccountable to their own citizens. Therefore, the solution to the problem of political accountability in Africa should include a combination of internal reforms as well as the concerted support of the international community to generate a robust and sustained demand for accountability of African governments to their citizens. (shrink)

Background Many studies have investigated the adherence to professional codes of ethics by nurses. However, no study has explicitly examined the relationship between workload and adherence to professional codes of ethics among Iranian nurses. Objective This study aimed to explore the relationships between workload and adherence to professional codes of ethics among a sample of Iranian nurses. Materials and Methods A cross-sectional descriptive study was conducted on 213 nurses who were randomly selected from the different wards of Shahid Beheshti Hospital (...) of Kashan, Iran. Data collection instruments included a personal characteristics questionnaire, the Nursing Ethics Questionnaire, and the National Aeronautics and Space Administration Task Load Index. The Chi-square, the Spearman correlation coefficient, the Kruskal–Wallis, and Mann–Whitney U tests were used to analyze the data. Results A majority of nurses were females, married, and permanently employed. The mean of the overall perceived workload and adherence to professional codes of ethics were 76.36 ± 13.64 and 13.98 ± 2.58, that were at high and moderated level, respectively. Spearman correlation test showed no significant correlation between perceived workload and adherence to professional codes of ethics. A significant difference was found between the mean scores of adherence to professional codes of ethics in nurses working in different departments. Conclusion Participating nurses perceived high levels of workload but their mean adherence to professional codes of ethics was at a moderate level. The perceived workload was indirectly correlated with adherence to professional codes of ethics. (shrink)

The first colleges of the Society of Jesus, since the foundation of the one at Messina in 1548, chose to follow the notably participative pedagogy of the University of Paris. The article shows why and how the option for the modus parisiensis was made. The University of Paris, which the first companions knew through having studied there, had an academic structure more centred on the professor's authority than at the other European universities. This, however, did not prevent numerous contacts between (...) the students and the teaching body, with each group having its precise rules. Parisian teaching was progressive and systematic, very open to the culture of the Renaissance, and to ancient languages and authors. The influence of the «Brothers of the Common Life» is clear, especially regards their attention to the human and spiritual formation of the students. (shrink)

Based on the analysis of 267 tokens derived from editorial columns primarily drawn from two Persian newspapers, following on earlier studies by Chafe, Jahani, Lazard, Dahl, Adel, and Dafouze, and inspired by a series of Hyland’s studies on metadiscourse signals, this study has aimed at investigating evidential markers in these columns. In order to come to grips with the types of evidentials, first, we classify them into two major types – inferential and reportative; the reportative evidentials are further classified into (...) four types. The reportative classification is based, in the first place, on whether the source of information comes from an individual or from a government body, hence institutional. The further classifications are based on their identifiability/specificity. Results show that inferential evidentials comprise about 15% of all the tokens. Among the four reportative types, those whose source is individual and identified/specified and those that are institutional and unidentified/unspecified, coded as TYPE 1 and TYPE 4, respectively, have the highest frequency. The results overall show that Persian editorials in these two papers feature a high frequency of attribution of information to identified sources when the source is individual, but to unidentified sources when the source is institutional. The results also support other authors who claim that the imperfective aspect marker mi-, which is frequent in Persian, is a marker worthy of consideration in evidentiality. (shrink)

The contract review process can be a costly and time-consuming task for lawyers and clients alike, requiring significant effort to identify and evaluate the legal implications of individual clauses. To address this challenge, we propose the use of natural language processing techniques, specifically text classification based on deontic tags, to streamline the process. Our research question is whether natural language processing techniques, specifically dense vector embeddings, can help semi-automate the contract review process and reduce time and costs for legal professionals (...) reviewing deontic modalities in contracts. In this study, we create a domain-specific dataset and train both baseline and neural network models for contract sentence classification. This approach offers a more efficient and cost-effective solution for contract review, mimicking the work of a lawyer. Our approach achieves an accuracy of 0.90, showcasing its effectiveness in identifying and evaluating individual contract sentences. (shrink)

Religion has been in general neglected or even seen as a taboo subject in organizational research and management practice. This is a glaring omission in the business and society and business ethics literatures. As a source of moral norms and beliefs, religion has historically played a significant role in the vast majority of societies and continues to remain relevant in almost every society. More broadly, expectations for responsible business behavior are informed by regional, national, or indigenous cultures, which in many (...) parts of the world are heavily influenced by religious belief systems and religious institutions. In this essay, we discuss examples of how religion has functioned as a macro social force affecting business and society, discuss some of the key questions and issues related to research in this domain, offer some observations about why religion may be problematic with regard to its effects on business, and conclude by summarizing the articles contained in the special issue. (shrink)

Background: Compassion fatigue and professional quality of life are important in health and professional ethics. Aim: This study aimed to determine the relationship between compassion satisfaction, compassion fatigue, secondary traumatic stress, and moral injury in nurses. Research design: This research is a cross-sectional descriptive-analytical study. The research community of this research was all the nurses of the teaching hospitals of Ardabil city. Three questionnaires on demographic characteristics, the Professional Quality of Life Scale (ProQOL), and the Moral Injury Events Scale were (...) used to collect data. SPSS (version 22) software was used for data analysis. Participants and research context: The study recruited 297 nurses randomly selected from five teaching hospitals in Ardabil city. Ethical considerations: Ethical approval was obtained from the Ardabil University of Medical Sciences ethics committee (with the code of ethics IR.ARUMS.REC.1401.198). Informed consent was obtained from the participants. Results: The results showed that the mean compassion satisfaction score of this study’s participants was 37.61 ± 8.86, the mean compassion fatigue score of this study’s participants was 28.73 ± 7.04, and the mean secondary traumatic stress score of this study’s participants was 29.95 ± 7.84. The mean score of moral injury among nurses was 31.19 ± 8.54. The results showed a negative significant relationship between compassion satisfaction and moral injury ( p < 0.001). Also, there is a positive significant relationship between compassion fatigue and secondary traumatic stress with moral injury ( p < 0.001). Conclusion: The results of this study show a negative relationship between compassion satisfaction and moral injury. According to the results of the present study, nurse managers should implement educational interventions, create ethical processes, and clear ethical guidelines to reduce moral injury and increase compassion satisfaction. (shrink)

Anchored in stakeholder theory, the study aimed at examining the extent of voluntary human capital disclosures in annual reports of top 20 Bangladeshi and Indian listed companies. In addition to qualitative content analysis of the annual reports for the year 2010–2011, this study also conducted a series of in-depth interviews with a range of stakeholders of the companies of both the countries to understand their views on voluntary HC disclosures in corporate annual reports. It was found that the level of (...) voluntary HC disclosures was very low in case of the companies of both the countries. Moreover, it was observed that HC disclosures of companies mostly composed of positive information. From the views of stakeholders, it was evident that stakeholders unanimously recognized the necessity of credible HC disclosures in corporate annual reports. The HC disclosure index framed in this study may be useful in developing a South Asian model of corporate HC disclosures. This study contributes to the existing literature on HC disclosures where there has been a distinct lack of engagement-based research works. (shrink)

The Harlem Renaissance espoused the modernist belief in radical new beginnings and the celebration of interventions into old certainties, while resisting the “monologism” of w...

“The journey (the [filmic] narrative) is made by the traveler (the viewer) step by step, pebble by pebble, cue by cue.”Flashbacks in Film: A Cognitive and Multimodal Analysis is devoted to explaini...

Face perception is crucial in all social animals. Recent studies have shown that pre-stimulus oscillations of brain activity modulate the perceptual performance of face vs. non-face stimuli, specifically under challenging conditions. However, it is unclear if this effect also occurs during simple tasks, and if so in which brain regions. Here we used magnetoencephalography and a 1-back task in which participants decided if the two sequentially presented stimuli were the same or not in each trial. The aim of the study (...) was to explore the effect of pre-stimulus alpha oscillation on the perception of face and non-face stimuli. Our results showed that pre-stimulus activity in the left occipital face area modulated responses in the intra-parietal sulcus at around 170 ms after the presentation of human face stimuli. This effect was also found after participants were shown images of motorcycles. In this case, the IPS was modulated by pre-stimulus activity in the right OFA and the right fusiform face area. We conclude that pre-stimulus modulation of post-stimulus response also occurs during simple tasks and is therefore independent of behavioral responses. (shrink)

The aviation industry is one of the most widely used applications in transportation. Due to the limited capacity of aircraft, revenue management in this industry is of high significance. On the other hand, the hub location problem has been considered to facilitate the demands assignment to hubs. This paper presents an integrated p-hub location and revenue management problem under uncertain demand to maximize net revenue and minimize total cost, including hub establishment and transportation costs. A fuzzy programming model and a (...) genetic algorithm are developed to solve the proposed model with different sizes. The mining and petroleum industry is used for case studies. Results show that the proposed algorithm can obtain a suitable solution in a reasonable amount of time. (shrink)

Moral judgment is a complex cognitive process that partly depends upon social and individual cultural values. There have been various efforts to categorize different aspects of moral judgment, but most studies depend upon rare dilemmas. We recruited 25 subjects from Tehran, Iran, to rate 150 everyday moral scenarios developed by Knutson et al. Using exploratory factor analysis (EFA), we observed that the same moral dimensions (except socialness dimension) were driven by the same moral cognitive factors (norm violation, intention, and social (...) affect) in Iranian vs. American studies. However, there were minor differences in the factor loadings between the two cultures. Furthermore, based on the EFA results, we developed a short form of the questionnaire by removing eleven of the fifteen scenarios from each of the ten categories. These results could be used in further studies to better understand the similarities and differences in moral judgment in everyday interactions across different cultures. (shrink)

Firms are central to wealth creation and distribution, but their role in economic inequality in a society remains poorly studied. In this essay, we define and distinguish value distribution from value creation and value appropriation. We identify four value distribution mechanisms that firms engage in and argue that shareholder wealth maximization approach skews the value distribution toward shareholders and top executives, which in turn contributes to rising economic inequalities around the world. We call on organizational scholars to study the value (...) distribution role of firms and its consequences for society, and introduce the articles in this volume of the special issue on economic inequality, business, and society. (shrink)

This paper discusses the dynamic interplay in the post-revolution era between external phenomena in organizations’ wider socio-cultural environment includingmaterialism, consumerism and ethics along with organizational practices (i.e. corporate social responsibility and cause-related marketing).

In perturbative quantum gravity, the sum of the classical Lagrangian density, a gauge fixing term and a ghost term is invariant under two sets of supersymmetric transformations called the BRST and the anti-BRST transformations. In this paper we will analyse the BRST and the anti-BRST symmetries of perturbative quantum gravity in curved spacetime, in linear as well as non-linear gauges. We will show that even though the sum of ghost term and the gauge fixing term can always be expressed as (...) a total BRST or a total anti-BRST variation, we can express it as a combination of both of them only in certain special gauges. We will also analyse the violation of nilpotency of the BRST and the anti-BRST transformations by introduction of a bare mass term, in the massive Curci-Ferrari gauge. (shrink)

In this paper, we will analyse the superloop space formalism for a four dimensional supersymmetric Yang–Mills theory in deformed superspace. We will deform the \ superspace by imposing imposing non-anticommutativity. This non-anticommutative deformation of the superspace will break half the supersymmetry of the original theory. So, this theory will have \ supersymmetry. We will analyse the superloop space duality for this deformed supersymmetric Yang–Mills theory using the \ superspace formalism. We will demonstrate that the sources in the original theory will (...) become monopoles in the dual theory, and the monopoles in the original theory will become sources in the dual theory. (shrink)

sirThe American University of Beirut was established in the last decade of the 19th century and is the only one of three current medical programmes in Lebanon to adopt American curricular standards and English as a language of instruction. A formal course in medical ethics was introduced in 1994, which instructs students in the third year on issues such as truth-telling to patients, within the context of the “paternalism versus autonomy” debate.1–4 Changes of attitude toward cancer disclosure following the introduction (...) of that formal course were measured serially in the same class of AUB medical students as they moved from the first to the fourth medical years. In that four-year interval, students graduated from theoretical courses to clinical contact with patients.Seventy students …. (shrink)

This paper discusses translation practices from a historicist viewpoint, contextualizing them in their emerging “episode.” The latter is a concept drawn from sociology of literature and accounts for the rise of certain discourses and ideologies in a society. On the basis of the argument that translation practices are informed by the general literary and socio-cultural milieu in which they are produced and consumed, the paper studies the translators’ prefaces to three translations published between 1953 and 1978—a period dominated by Leftist (...) and Marxist discourse in Iran. Drawing on a historically oriented model which holds that the translator’s ideology is revealed at the moment in which he/she chooses a text, and continues through the discourse he/she develops to translate that text, the research embarks on studying translation practices on two levels of choice mechanism and prefaces. Prefaces are discussed in the light of the dominant ideology of representation that is characterized by a revolutionary discourse. The research demonstrates that these translators opted for a strategy that incorporates the translations in the Persian cultural setting with minor changes in a way that politicizes the foreign literature. (shrink)