1,720,996 research outputs found
Sustainability and Bioethics
No full textGreen Open Access added to TU Delft Institutional Repository ‘You share, we take care!’ – Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.Ethics & Philosophy of Technolog
Balanced scorecard
No full textThe balanced scorecard (Kaplan and Norton 1992) is a strategic management tool and a specific type of scorecard that views an organization from four perspectives or dimensions: (i) learning and growth, (ii) internal business processes, (iii) customers, and (iv) finance. Performance scorecards like the balanced scorecard have long existed in management (e.g., see Tableau de Bord conceived in the early part of the twentieth century in France) and provide a framework for developing performance metrics to collect and analyze data on an organization. The balanced scorecard has been widely adopted to support with the planning, running, and management of an organization. Managers use the balanced scorecard for three purposes: (i) decision-making and decision-rationalizing, (ii) coordination, and (iii) self-monitoring (Wiersma 2009). The balanced scorecard supports decision-making as managers can draw on the balanced scorecard data to explain and justify their decisions. The scorecard is also used as a communication tool because the selection of metrics informs employees what an organization values. Finally, the scorecard helps managers to monitor and evaluate individual or unit/firm performance
An Islamic Perspective on Ethics in Educational Research
Get PDFThis article discusses ethical guidelines from the viewpoint of the teachings of Islam and, although not ostensibly different, finds parallels in the manner in which ethics could be conceptualised in the context of research in education. It seeks an alignment between ethics from the perspective of being a professional engaged in educational research with a personal significance based on one’s belief, which takes a holistic notion of life. The aims of being ethical researchers seem to be shared in many ways: protection, honesty and integrity. However, there is an added dimension of being accountable to God. The article first locates research within the wider context of Higher Education. Thereafter, to facilitate an understanding of ethics, as viewed from the framework of the Qur’ān, Ḥadīth and Muslim law; it will elaborate the predicate of moral-ethical judgements by addressing the concepts and terms of moral approval and disapproval and the ends to which the ethical-moral law is directed. To move beyond the theoretical to the practical dimensions, it will illustrate particular edicts which Muslims endeavour to uphold to meet their responsibilities to strengthen the legal, moral and social foundations of society and to counter those that suppress the dignity and worthiness of others. In addition to ideas about being accountable from a theological dimension, based on prophetic guidance, the notions of accountability will be deduced to emphasise that responsibility and accountability are related. Following on from this foundation, an attempt will be made to show the importance of holding people accountable, at least, within their domain of responsibility such as universities as they are entrusted by the public and others. In the context of the worldview presented by Islam, Muslim researchers are considered stewards meaning that the care and well-being of others comes first. Stewardship is both a Biblical and Qur’ānic concept meaning to be guardians. An outline of the guiding principles presented as a framework for the conduct of research demonstrates that by conducting their research in ethical ways, it will mean that they will be performing good deeds. These are meritorious actions rewarded by God. The article then proceeds to consider the ethical requirements of a university in the West Midlands, England, as a case study to examine the congruence, if any, with some of the ethical teachings of Islam. Based on the preliminary research, this article argues that Muslim researchers in education should be cognisant that their responsibilities are wider. It also clarifies to supervisors and ethics review committees the key principles which might inform the thinking of some researchers from the Muslim community and how their motivations would be ethical
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Good tax governance
No full textTax is a moral phenomenon. Enterprises bear responsibility for the fairness and integrity of the international tax system. This responsibility cannot be reduced to strict rule following (applying black letter law). CSR and good tax governance entail voluntarily going beyond the mandatory tax obligations. The substantive element of good tax governance concerns the amount of tax that a company pays and Companies should avoid morally irresponsible tax behavior and strive to comply with the spirit of the law. The procedural element of good tax governance concerns public tax transparency. Both should be an expression of an internal moral commitment, rather than a calculated response to external pressures
Good tax governance
No full textTax is a moral phenomenon. Enterprises bear responsibility for the fairness and integrity of the international tax system. This responsibility cannot be reduced to strict rule following (applying black letter law). CSR and good tax governance entail voluntarily going beyond the mandatory tax obligations. The substantive element of good tax governance concerns the amount of tax that a company pays and Companies should avoid morally irresponsible tax behavior and strive to comply with the spirit of the law. The procedural element of good tax governance concerns public tax transparency. Both should be an expression of an internal moral commitment, rather than a calculated response to external pressures
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Good tax governance
No full textTax is a moral phenomenon. Enterprises bear responsibility for the fairness and integrity of the international tax system. This responsibility cannot be reduced to strict rule following (applying black letter law). CSR and good tax governance entail voluntarily going beyond the mandatory tax obligations. The substantive element of good tax governance concerns the amount of tax that a company pays and Companies should avoid morally irresponsible tax behavior and strive to comply with the spirit of the law. The procedural element of good tax governance concerns public tax transparency. Both should be an expression of an internal moral commitment, rather than a calculated response to external pressures
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