BACKGROUND: In today’s world of increased awareness regarding the concepts of corporate social responsibility (CSR) and corporate governance (CG), many firms in the developed countries consider noncompliance with CSR and CG standards as an important source of risk to their reputations with stakeholders. OBJECTIVE: The aim of this study is to investigate the relationship between the corporate social responsibility disclosure (CSRD) index and corporate factors, namely, board size, board independence, board meetings, CEO duality, a firm’s size, leverage, profitability and age. (...) This is the first known study in the case of Saudi Arabia to use the GRI 4th edition indicators to construct the CSRD index and evaluate Saudi listed firms. Results: The results show that profitability and size factor have positive and significant association with CSR disclosure in listed Saudi firms. While CG characteristics have no impact on CSR disclosure except board independence which has a negative impact. Conclusion: The average of CSRD index among Saudi firms is too low, it is about 11% that means Saudi firms disclose 11% of the information that they have to provide for stockholders according to GRI guidelines. Furthermore, the study concludes that the most polluted sectors “Ener. (shrink)

This paper seeks to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries. Focus primarily on the fight against corruption, this study utilizes a deeply-rooted content analysis technique of corporate sustainability reporting, covering 66 Gulf Cooperation Council (GCC) firms during 2014. Strengthened by the application of institutional theory, insight into the results points to a state of limited maturity regarding the disclosure of anti-corruption procedures in the region. More specifically, the results highlight the compliance (...) in the reporting of conduct code, while reporting information on whistle-blowing was significantly less in comparison. Firms in Qatar and UAE ultimately release better informed reports; inclusive of detailed information on internal anti-corruption practices. (shrink)

This edited volume is designed to explore different perspectives of culture, identity and social development using the impact of the digital age as a common thread, aiming at interdisciplinary audiences. Cases of communities and individuals using new technology as a tool to preserve and explore their cultural heritage alongside new media as a source for social orientation ranging from language acquisition to health-related issues will be covered. Therefore, aspects such as Art and Cultural Studies, Media and Communication, Behavioral Science, Psychology, (...) Philosophy and innovative approaches used by creative individuals are included. From the Aboriginal tribes of Australia, to the Maoris of New Zealand, to the mystical teachings of Sufi brotherhoods, the significance of the oral and written traditions and their current relation to online activities shall be discussed in the opening article. The book continues with a closer look at obesity awareness support groups and their impact on social media, Facebook usage in language learning context, smartphone addiction and internet dependency, as well as online media reporting of controversial ethical issues. The Digital progress has already left its dominating mark as the world entered the 21st century. Without a doubt, as technology continues its ascent, society will be faced with new and altering values in an effort to catch-up with this extraordinary Digitization, adapt satisfactorily in order to utilize these strong developments in everyday life. (shrink)

Abstract: The Spotify Status Dataset is a valuable resource that provides real-time insights into the operational status and performance of Spotify, a popular music streaming platform. This dataset contains a wide array of information related to server uptime, user activity, service disruptions, and more, serving as a critical tool for both Spotify's internal monitoring and the broader data analysis community. As digital services like Spotify continue to play a central role in music consumption, understanding the platform's status becomes crucial for (...) ensuring a seamless user experience. This dataset offers numerous research and analysis opportunities, whether you're interested in exploring service availability trends or investigating user behavior patterns during service disruptions. This study highlights the significance of the Spotify Status Dataset, its potential applications, and the valuable insights it can offer to various stakeholders, from Spotify engineers working to enhance service reliability to researchers studying the effects of downtime on user engagement. It invites readers on a journey through this dataset to uncover the secrets of Spotify's operational status and its impact on music enthusiasts worldwide. (shrink)

Ancient Egyptians precisely direct their temples and tombs to specific astronomical points, as attested in the designs of the Old kingdom pyramids and related temples. Likewise, the same approach was used in many religious and funerary buildings across the sequential historical epochs of ancient Egypt. This research introduces what can be called "astronomical design improvements" conducted by ancient Egyptians to secure a precise orientation for a specific direction of religious and funerary monuments. Moreover, this precise orientation requires observatories used for (...) the orientation and monitoring of geographical directions. Therefore, this paper discusses the inquiring; are there any Astronomical Observatories evidences in ancient Egypt? (shrink)

Twice in the 2020 term, in Bostock and Comcast, the Supreme Court doubled down on the reasoning of “but-for causation” to interpret antidiscrimination statutes. According to this reasoning, an outcome is discriminatory because of some status—say, sex or race—just in case the outcome would not have occurred “but-for” the plaintiff’s status. We think this reasoning embeds profound conceptual errors that render the decisions deeply confused. Furthermore, those conceptual errors tend to limit the reach of antidiscrimination law. In this essay, we (...) first unpack the ambiguity of this but-for causal reasoning. We then show that this reasoning arises from a misapplication of tort law principles within antidiscrimination law, and that, as a result, it is both conceptually and normatively indeterminate. (shrink)

In the consolidated cases Altitude Express v. Zarda, Bostock v. Clayton County, and R.G. & G.R. Harris Funeral Homes v. EEOC, the Supreme Court will decide whether or not Title VII prohibits discrimination on the basis of sexual orientation or gender identity. Although the parties disagree as to the appropriate formulation of a but-for test to determine whether or not there was a discriminatory outcome, all parties do agree to the use of such a test, which asks “whether the evidence (...) shows ‘treatment of a person in a manner which but for that person’s sex would be different.’” City of Los Angeles, Dep’t. of Water and Power v. Manhart, 435 U.S. 702, 711 (1978). However, but-for tests confuse more than they clarify the inquiry; a discriminatory outcome cannot be explained by appeal to just a discrete characteristic of a particular person. Individuals are not discriminated against because of these characteristics per se. Rather, they are discriminated against because of the social meanings and expectations that attach to these characteristics. Beyoncé and Taylor Swift illustrate the difference between individual-level causation and social explanation in two separate songs, “If I Were a Boy” and “The Man.” The explanation for why the counterfactual ‘male’ Beyoncé and Swift are evaluated differently than their current ‘female’ versions does not lie in individual-level features considered apart from the social world, but in social-level roles and expectations associated with those features. For this reason, a social explanation test—one that asks whether the social meanings of sex characteristics, rather than the characteristics per se, explain the outcome in question—is more suitable for determining whether or not Title VII has been violated. (shrink)

Recently, the sustainability concept has become a prominent topic in the tourism and hospitality field, particularly after the COVID-19 pandemic. In response, this study undertook a systematic review of 176 articles to identify the research trends in sustainability within the tourism and hospitality area in the post-COVID-19 era. Using thematic analysis, this study identified five key research trends. The findings offer a thorough overview of the changing research landscape regarding sustainability in the field of tourism and hospitality. Consequently, the study (...) provided recommendations for practitioners and researchers aiming to promote sustainability in the industry. (shrink)

In this paper, we have developed an Excel package to be utilized for calculating neutrosophic data and analyze them. The use of object oriented programming techniques and concepts as they may apply to the design and development a new framework to implement neutrosophic data operations, the c# programming language, NET Framework and Microsoft Visual Studio are used to implement the neutrosophic classes. We have used Excel as it is a powerful tool that is widely accepted and used for statistical analysis. (...) Figure 1 shows Class Diagram of the implemented package. Figure 2 presents a working example of the package interface calculating the complement. Our implemented Neutrosophic package can calculate Intersection, Union, and Complement of the nuetrosophic set. Figure 3 presents our neutrosphic package capability to draw figures of presented neutrosphic set. Figure 4 presents charting of Union operation calculation, and figure 5 Intersection Operation. nuetrosophic set are characterized by its efficiency as it takes into consideration the three data items: True, Intermediate, and False. (shrink)

This study employs a neural network to analyze the connection between smoking, drinking, and various health-related factors using a dataset of 5148 samples. Achieving an impressive 99.94% accuracy and an average training error of 0.0016, the model identifies influential factors such as serum aminotransferases, serum creatinine, sex, weight, and triglyceride levels. These findings enhance our understanding of lifestyle choices and their impact on health. This research underscores the potential of machine learning in studying complex health phenomena.

This article is the attempt of an historically oriented analysis focused on the role of Nigerian music as a cultural hub for the export of African cultural influences into the Black diaspora in the United States and its anticipation by the Free Jazz/Avantgarde-scene as well as the import of key-values related to the Black Power-movement to the African continent. The aim is to demonstrate the leading role and international impact of Nigeria's cultural industry among sub-saharan African nation states and its (...) specific ability to absorb and incorporate elements of Western culture. -/- After a short discussion of African influences on jazz music in general and the socio-political, cultural, and artistic context in which Free Jazz emerged, examples for the articulation of African consciousness among influencing key figures such as saxophonist John Coltrane or the Art Ensemble of Chicago are being presented. Furthermore, the personal and ideological links between the Avantgarde Jazz-scene and the Black Power-movement - especially the Black Panther Party - are made transparent. -/- In a second step the central influence of the Nigerian drum-pioneer Babatunde Olatunji on the Africanization of US-Jazz musicians, his personal and creative impact on John Coltrane, as well as the Black Power-movement is being highlighted. On the other hand, Coltrane, Free Jazz, and the Black Panther Party are being portrayed as a central creative and ideological turn in the career and work of Fela Kuti and towards political activism and his efforts to implement and apply the Africa-inspired Black Power -struggle of the US on the African continent in order to fight post-colonial forms of oppression. -/- . (shrink)

This chapter aims to direct attention to the political dimension of the social media age. Although current events like the Cambridge Analytica data breach managed to raise awareness for the issue, the systematically organized and orchestrated mechanisms at play still remain oblivious to most. Next to dangerous monopoly-tendencies among the powerful players on the market, reliance on automated algorithms in dealing with content seems to enable large-scale manipulation that is applied for economical and political purposes alike. The successful replacement of (...) traditional parties by movements based on personality cults around marketable young faces like Emmanuel Macron or Austria’s Sebastian Kurz is strongly linked to products and services offered by an industry that simply provides likes and followers for cash. Inspired by Trump’s monopolization of the Twitter-channel, these new political acteurs use the potential of social media for effective message control, allowing them to avoid confrontations with professional journalists. In addition, an extremely active minority of organized agitators relies on the viral potential of the web to strongly influence and dictate public discourse – suggesting a shift from the Spiral of Silence to the dangerous illusion of a Nexus of Noise. (shrink)

This article is discussing the possibilities of new media technologies in the context of transmitting ancient spiritual traditions in various cultural and religious backgrounds. The use of internet as a means to preserve the orally transmitted knowledge of the Aboriginals and Maoris, and in doing so transferring their cultural heritage to their younger generations and interest groups. Following is an extended case study of the Naqshbandi Sufi Order and its specific compatibility of a traditional orientation towards spiritual work among people (...) rather than monastic seclusion and its recent application of digital media resources. Therefore, new technology is being discussed as a logical extension, not without attention being drawn to possible limitations, however. (shrink)

This book was compiled in order to connect the dots between past and present expressions of significant phenomena in media and culture. It attempts to provide a “big picture” perspective on how contemporary relevant manifestations of the entertainment industry, artistic expression, mediated civic engagement, technological infrastructure, or automated information control evolved from subversive surroundings, niche markets, and underestimated potentials to shaping forces in today's society. This book can be seen as both, a celebration of past and present achievements of creative (...) expression, artistic articulation, cultural contributions, and mediated movements for the sake of liberalization and democracy, and a warning against a “cultural revolution” defined by censorship, suppression of pluralist opinions, unnatural conformity in science and journalism, and the distinction between “fake news” and “fact” handled by artificial intelligence or part-time fact checkers. (shrink)

This volume compiles international contributions that explore the potential risks and chances coming along with the wide-scale migration of society into digital space. Suggesting a shift of paradigm from Spiral of Silence to Nexus of Noise, the opening chapter provides an overview on systematic approaches and mechanisms of manipulation – ranging from populist political players to Cambridge Analytica. After a discussion of the the juxtaposition effects of social media use on social environments, the efficient instrumentalization of Twitter by Turkish politicans (...) in the course of the US-decision to recognize Jerusalem as Israel’s capital is being analyzed. Following a case study of Instagram, Black Lives Matter and racism is a research about the impact of online pornography on the academic performance of university students. Another chapter is pointing out the potential of online tools for the successful relaunch of shadow brands. The closing section of the book deals with the role of social media on the opinion formation about the Euromaidan movement during the Ukrainian revolution and offers a comparative study touching on Russian and Western depictions of political documentaries in the 2000s. (shrink)

This study analyses behavioral psychological facilitators and barriers to using different carsharing business models. It identifies the most preferable carsharing business models for different trip purposes as well as the main motivators for using it. Users of carsharing services (N=1,121) in German cities completed a questionnaire distributed by five operators representing three different business models: freefloating (FF), round-trip station-based (RTSB), and peer-to-peer (P2P). All analyses are performed from a Bayesian perspective and further discussion of the statistical analyses is included. The (...) main results indicate that there are different preferences for carsharing business models depending on the trip purpose, with a trade-off between free-floating and round-trip station-based business models. The peer-to-peer business model stood out for short holiday trips. Age, educational level, and income affected the probability of selecting different carsharing operators. Users of FF and RTSB differ regarding driving habits and trust in the services. (shrink)

This twelfth volume of Collected Papers includes 86 papers comprising 976 pages on Neutrosophics Theory and Applications, published between 2013-2021 in the international journal and book series “Neutrosophic Sets and Systems” by the author alone or in collaboration with the following 112 co-authors (alphabetically ordered) from 21 countries: Abdel Nasser H. Zaied, Muhammad Akram, Bobin Albert, S. A. Alblowi, S. Anitha, Guennoun Asmae, Assia Bakali, Ayman M. Manie, Abdul Sami Awan, Azeddine Elhassouny, Erick González-Caballero, D. Dafik, Mithun Datta, Arindam (...) Dey, Mamouni Dhar, Christopher Dyer, Nur Ain Ebas, Mohamed Eisa, Ahmed K. Essa, Faruk Karaaslan, João Alcione Sganderla Figueiredo, Jorge Fernando Goyes García, N. Ramila Gandhi, Sudipta Gayen, Gustavo Alvarez Gómez, Sharon Dinarza Álvarez Gómez, Haitham A. El-Ghareeb, Hamiden Abd El-Wahed Khalifa, Masooma Raza Hashmi, Ibrahim M. Hezam, German Acurio Hidalgo, Le Hoang Son, R. Jahir Hussain, S. Satham Hussain, Ali Hussein Mahmood Al-Obaidi, Hays Hatem Imran, Nabeela Ishfaq, Saeid Jafari, R. Jansi, V. Jeyanthi, M. Jeyaraman, Sripati Jha, Jun Ye, W.B. Vasantha Kandasamy, Abdullah Kargın, J. Kavikumar, Kawther Fawzi Hamza Alhasan, Huda E. Khalid, Neha Andalleb Khalid, Mohsin Khalid, Madad Khan, D. Koley, Valeri Kroumov, Manoranjan Kumar Singh, Pavan Kumar, Prem Kumar Singh, Ranjan Kumar, Malayalan Lathamaheswari, A.N. Mangayarkkarasi, Carlos Rosero Martínez, Marvelio Alfaro Matos, Mai Mohamed, Nivetha Martin, Mohamed Abdel-Basset, Mohamed Talea, K. Mohana, Muhammad Irfan Ahamad, Rana Muhammad Zulqarnain, Muhammad Riaz, Muhammad Saeed, Muhammad Saqlain, Muhammad Shabir, Muhammad Zeeshan, Anjan Mukherjee, Mumtaz Ali, Deivanayagampillai Nagarajan, Iqra Nawaz, Munazza Naz, Roan Thi Ngan, Necati Olgun, Rodolfo González Ortega, P. Pandiammal, I. Pradeepa, R. Princy, Marcos David Oviedo Rodríguez, Jesús Estupiñán Ricardo, A. Rohini, Sabu Sebastian, Abhijit Saha, Mehmet Șahin, Said Broumi, Saima Anis, A.A. Salama, Ganeshsree Selvachandran, Seyed Ahmad Edalatpanah, Sajana Shaik, Soufiane Idbrahim, S. Sowndrarajan, Mohamed Talea, Ruipu Tan, Chalapathi Tekuri, Selçuk Topal, S. P. Tiwari, Vakkas Uluçay, Maikel Leyva Vázquez, Chinnadurai Veerappan, M. Venkatachalam, Luige Vlădăreanu, Ştefan Vlăduţescu, Young Bae Jun, Wadei F. Al-Omeri, Xiao Long Xin.‬‬‬‬‬‬. (shrink)

La oposición a una estricta separación entre las dimensiones dialéctica y retórica de la actividad argumentativa es una de las aportaciones más destacadas y peculiares de la denominada escuela holandesa sobre argumentación. Frans H. van Eemeren y Peter Houtlosser reaccionaron contra una separación estricta entre dialéctica y retórica en varios trabajos, pero uno de los más inspiradores es sin duda su artículo “William the Silent’s argumentative discourse” (1998) presentado en la ciudad de Ámsterdam con ocasión de la cuarta conferencia organizada (...) por la International Society for the Study of Argumentation (ISSA). Sobre este tema siguieron investigando para presentar un análisis de la perspectiva dialéctica inherente al caso de Guillermo I de Orange en un congreso de la Japan Debate Association en Tokio (van Eemeren y Houtlosser, 2000). (shrink)

Human rights are grand political philosophy of the modern times, thus no wonder as a language of progressive politics which once was discourse of social emancipation (Boaventura Santos, 2002), has transcended national boundaries to become aspiration of humankind (Samul Moyn (2010), and is a commonly shared bulwark against evil (Lynn Hunt, 2007). Centred upon moral belief propelled on metaphysical moral assumption with its origin in Christianity pity and Enlightment discourse, however, human rights have become a sort of moral imperialism of (...) our time which exclude and include humanity on the basis of coloniality of power (Anibal Quijano, 2007). Although human rights are site of contentious discourse (Issa Shivji, n.d.) however, rights did not disappear in action and thought, but discussion shifted within national frameworks, in fact, “human rights when belief in them have become more widespread (Lynn Hunt, p.134, 2007)”. The combination of emotional/moral appeal and lack of conceptual clarity makes human rights immensely effective as a rhetorical tool and serve as a moral apparatus for humanitarian intervention into the third world countries. Both, the just war tradition and those who theorize the ethics of the law of armed conflict have taken moral and political reality of human rights seriously. Taking anti-foundational approach by challenging its main elements such as ‘universality’ and ‘morality’ this paper would argue that moral premises of human rights is flawed. (shrink)

The study examines the argumentative competencies of people with Asperger syndrome (AS) and compares this with those of normal – or what are called neurotypical (NT) – subjects. To investigate how people with AS recognise, evaluate and engage in argumentation, we have adapted and applied the empirical instrument developed by van Eemeren, Garssen and Meuffels to study the conventional validity of the pragma-dialectical freedom rule (van Eemeren, Gars- sen & Meuffels 2003a; 2003b; 2005a; 2005b; van Eemeren & Meuffels, 2002). Our (...) paper begins with some background information on Asperger syndrome and how it impacts upon communication and argumentation; then it addresses the research questions and methods used; thirdly, it presents some initial findings; finally, it will conclude with some im- plications for those people with AS, for those they come into contact with and for the pragma-dialectic model in general. (shrink)

The article develops and justifies, on the basis of the epistemological argumentation theory, two central pieces of the theory of evaluative argumentation interpretation: 1. criteria for recognizing argument types and 2. rules for adding reasons to create ideal arguments. Ad 1: The criteria for identifying argument types are a selection of essential elements from the definitions of the respective argument types. Ad 2: After presenting the general principles for adding reasons (benevolence, authenticity, immanence, optimization), heuristics are proposed for finding missing (...) reasons, for deductive arguments, e.g., semantic tableaux are suggested. (shrink)

Some believe that all arguments make an implicit “inference claim” that the conclusion is inferable from the premises (e.g., Bermejo-Luque, Grennan, the Groarkes, Hitchcock, Scriven). I try to show that this is confused. An act of arguing arises because an inference can be attributed to us, not a meta-level “inference claim” that would make the argument self-referential and regressive. I develop six (other) possible explanations of the popularity of the doctrine that similarly identify confusions.

In this paper I argue that Tyler Burge's non-reductive view of testiomonial knowledge cannot adeqautrely discriminate between fallacious ad vericumdium appeals to expet testimony and legitimate appeals to authority.