Attitudinal Commitments and the Scope of Rational Requirements

In this paper I propose an account of attitudinal commitments which flow from avowed beliefs and intentions. I distinguish my account from Thomas Scanlon’s account of attitudinal commitments on which our beliefs about normative reasons are the source of these commitments. In my view, attitudinal commitments result from avowal of certain attitudes and are best understood in terms of the attitudinal integrity of agents with respect to those attitudes. Rationality, I argue, is a matter of maintaining coherence among our attitudes in ways sensitive to the attitudinal commitments we undertake. My account of attitudinal commitments makes room for progress on a question which is the ultimate focus of this paper, namely, the question of the scope of rational requirements. Concerning the conditional requirements of rationality, the question of scope arises, i.e., whether these requirements have a wide or narrow scope. Both wide and narrow scope rational requirements have their shortcomings. However, once we accept the correct account of attitudinal commitments, I argue that a theory of rationality can make progress beyond the shortcomings of wide and narrow scope requirements of rationality. I provide the outline of such a theory

Thermodynamics and precipitation kinetics of lithium carbonate (Li2CO3)

The objective of this thesis was to study thermodynamics and precipitation kinetics of lithium carbonate in liquid-liquid and gas-liquid system in a jacketed stirred tank reactor and study the influence of impeller speed, pump flow rate, residence time and ageing for precipitation of lithium carbonate in homogeneous system and gas flow rate, impeller speed, temperature, residence time and ageing for precipitation of lithium carbonate in heterogeneous system as operation variables. Filterability was studied to investigate efficient solid-liquid separation. The result obtained from homogeneous and heterogeneous reactive crystallization were investigated and compared. Solubility study of Li2CO3 in Li2CO3-Li2SO4-H2O ternary system modeled with Pitzer thermodynamic model indicated the effects of other electrolytes on the Li2CO3 solubility behavior. Mixing conditions such as flow patterns and internal stirring speed were theoretically studied to have efficient mixing and avoid flooding of gas. The crystals produced from crystallization in heterogeneous system and homogeneous system were characterized with scanning electron microscope (SEM), energy dispersion x-ray spectroscopy (EDS), and X-ray diffraction, particle size distribution. The crystals are mainly Li2CO3 that was identified by using HighScore software. Particles have flower-shape pellets and the size is in the range of 50-100 μm. Overall, the study clearly shows that crystallization using CO2 gas in gas-liquid system and using Na2CO3 in liquid-liquid system can be used as a feasible way to recover lithium carbonate from lithium sulfate solution. It was noted that the high pH was necessary for the absorption of CO2 gas and to get the maximum crystals in heterogeneous reactive crystallization. In addition, the pH was dependent to the temperature which results difficulty in controlling the pH of the solution, product yield percentage, purity and uniform crystal shape. To predict the precipitation kinetics of Li2CO3, homogeneous reactive crystallization was easier because no pH adjustment required, rapid precipitation and more crystals obtained in less time as compared to the heterogeneous reactive crystallization

PERTANGGUNGJAWABAN PT. BPRS (BANK PERKREDITAN RAKYAT SYARI’AH) DALAM PERJANJIAN MUSYARAKAH TERHADAP PIHAK KETIGA (STUDI KASUS PUTUSAN NOMOR 0276/Pdt.G/2019/PA.Pwt)

Akad musyarakah dengan sistem bagi hasil yang didesain dalam terjalinnya kebersamaan serta kemauan dalam menanggung resiko usaha antara pemilik dana yang menyimpan uangnya di bank, dan bank selaku pengelola dana serta masyarakat yang memerlukan dana yang dapat berstatus peminjam dana atau pengelola usaha. Penelitian ini memiliki tujuan untuk menganalisis pertanggungjawaban BPRS terhadap pihak ketiga dalam suatu perjanjian musyarakah ketika nasabah meninggal dunia dan menganalisis tanggungjawab ahli waris terhadap kewajban pewaris dalam pekara putusan Nomor 0276/Pdt.G/2019/PA.Pwt. Metode dalam penelitian ini adalah yuridis normatif. Hasil penelitiannya adalah Sesuai Fatwa DSN Nomor: 43/DSNMUI/VIII/2004 Ketentuan Umum pada poin 2 dinyatakan bahwa ganti  rugi (ta’widh) yang boleh dimintakan adalah ganti rugi riil (real loss) yang pasti dialami (fixed cost) dan bukan kerugian yang diperkirakan akan terjadi (potential loss) karena adanya peluang yang hilang (opportunity loss atau Al Furshah al Dhai’ah). Peranggungjawaban BPRS terhadap pihak ketiga maka BPRS meminta pertanggungjawaban dari nasabah sesuai DSN Nomor: 43/DSNMUI/VIII/2004 Ketentuan Umum pada poin 2 yaitu meminta ganti materiil kepada nasabah sesuai keputusan pengadilan tersebut. Maka sesuai Kompilasi Hukum Islam Pasal 175 ayat (1) tentang ahli waris terhadap pewaris, dan Pasal 171 ayat (5) tantang hukum kewarisan, maka  ahli waris dari nasabah  memiliki kewajiban membayar utang kepada BPRS sesuai hasil Putusan Pengadilan Agama Nomor 276/Pdt.G/2019/PA.Pwt. &nbsp

CO2 Labelling of passengers cars in Europe : status, challenges and future prospects

AbstractDirective 1999/94/EC requires Member States of the European Union (EU) to ensure that consumers are informed about the fuel consumption and CO2 emissions of new passenger cars. The European Commission is currently evaluating the directive. In support of this effort, we assess the status of car labelling in the EU. We find that all EU Member States have formally implemented national car labelling schemes. However, relevant information is not presented to consumers in a uniform manner. Only 13 Member States have implemented graphic labels that differ in their design, metrics, and classification of vehicles. The fuel consumption data displayed to consumers underrate yearly fuel costs in the order of several hundred Euros per car. We argue that car labelling can be made more effective if Member States adopt: (i) a uniform label that mirrors, as far as feasible, the design of the EU energy label, (ii) data and classification metrics that accurately reflect the fuel consumption and CO2 emissions observed by consumers, and (iii) a labelling scale that allows differentiation between efficient hybrid and plug-in hybrid vehicles. By following these recommendations, the European car labelling can receive wider recognition and foster well-informed consumer choices

Pembelajaran Bahasa Arab Melalui Penggunaan Media Adobe Animate CC di Sekolah

The use of learning media is needed in teaching and learning processes so that students can absorb learning materials well and learning activities become more effective. This study aimed to explore teaching and learning Arabic using Adobe Animate CC media in schools. Qualitative method with an ethnography approach was used in this study. Then, the research samples in this study were teachers and 8th grade students of SMPIT Arkan Cendekia, Bekasi City, West Java. The data were collected through interviews, observations, and documentation. The results of this study showed that there were several steps carried out by the teachers in teaching and learning Arabic using Adobe Animate CC, namely (1) lesson planning, (2) learning implementation, and (3) learning evaluation. It was also found that the use of Adobe Animate CC media successfully increased students' learning motivation and students’ Arabic speaking skills. However, there are still some obstacles faced by the teachers in teaching and learning Arabic using these media. Based on the results of this study, it is hoped that it can provide alternative and innovative solutions for teachers in implementing teaching and learning Arabic in the present.The use of learning media is needed in teaching and learning processes so that students can absorb learning materials well and learning activities become more effective. This study aimed to explore teaching and learning Arabic using Adobe Animate CC media in schools. Qualitative method with an ethnography approach was used in this study. Then, the research samples in this study were teachers and 8th grade students of SMPIT Arkan Cendekia, Bekasi City, West Java. The data were collected through interviews, observations, and documentation. The results of this study showed that there were several steps carried out by the teachers in teaching and learning Arabic using Adobe Animate CC, namely (1) lesson planning, (2) learning implementation, and (3) learning evaluation. It was also found that the use of Adobe Animate CC media successfully increased students' learning motivation and students’ Arabic speaking skills. However, there are still some obstacles faced by the teachers in teaching and learning Arabic using these media. Based on the results of this study, it is hoped that it can provide alternative and innovative solutions for teachers in implementing teaching and learning Arabic in the present

UNDERSTANDING NARCISSISTS’ KNOWLEDGE HIDING BEHAVIOUR: A MORAL DISENGAGEMENT MECHANISM PERSPECTIVE

Purpose:  Narcissistic people have a strong desire to hold focus only around themselves. Their self-love triggers them to create their monopoly and involve in deviant behavioral outcomes such as knowledge hiding. This study was aimed to examine narcissistic employees’ tendency of knowledge hiding behavior in the presence of underlying mechanisms: moral disengagement as mediator.   Methodology:  The Data were collected from banking sector professionals using a Likert scale questionnaire based on time-lagged (three rounds, one month apart) survey. Data were analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM) using an advanced version of Smart PLS 3.9 and SPSS 21.  Findings:   Results revealed that narcissism has a significant positive relation with knowledge hiding and also established moral disengagement as an underlying mechanism between the positive association of narcissism and knowledge hiding. The results provide important recommendations for managers to handle narcissistic personalities and knowledge hiding issues in the banking sector of Pakistan.   Conclusion:  Despite the limitations, the present study enhanced the current knowledge on narcissistic personality features through the moral disengagement perspective with knowledge hiding and enriching the validation of the social cognitive theory. The study results conclude that the banking sector of Pakistan must consider the narcissistic personality of employees behind their issue of knowledge hiding

Perceived Organizational Support, Workplace Loneliness, and Creativity: Mediating Role of Workplace Loneliness, and Moderating Role of Proactive Personality

Purpose: Workplace loneliness is not something we often hear in organizations. Being a pervasive issue and having adverse effects, little attention has been devoted to understanding its relationships. To address the gap, the present study was employed to investigate perceived organization support as antecedent and creativity as a consequence outcome of workplace loneliness among managerial level employees. Proactive personality was used as a moderator to test workplace loneliness relationships with antecedent and outcome for significance. Methodology: The research was conducted by adopting a cross-sectional design, where data was collected in dyads by using two separate questionnaires for manager-subordinate relationships. The sample population (N=348) were individuals in a dyadic relationship working at managerial and subordination levels from the banking, education, manufacturing, and pharmaceutical sectors. By using CFA measurement model was accessed and hierarchical regression analysis was adopted to test the curvilinear relationship between perceived organizational support and workplace loneliness. Hays process macros were used for testing moderating effects. Finding& Conclusion: Results revealed a negative (-) relationship of workplace loneliness with its antecedent and outcome. This study also indicated that high proactive individuals are less likely to exhibit workplace loneliness when support is high. It also indicated that highly proactive individuals in the presence of workplace loneliness represent creative behavior as compared to low proactive individuals.

Quality and Audit Fees: Evidence from Pakistan

Audit quality has been in the limelight for researchers over the last two to three decades. Researchers have endeavored to find out the factors that impact the quality of audit conducted by the auditors. The recent financial crises and financial scandals have further enhanced the importance of this topic. Although it is an empirically established fact that auditor’s performance is impeded by a number of factors that curb its independence however sudden surge in the emoluments of auditors during the last decades has actuated the researchers to study audit quality in context of compensation fee paid to the auditors. The results of studies differ as some are of the view that audit quality improves with the payment of excess fee while the rest are of the opposite view. Unluckily, Pakistan has been less explored in this regard and not even a single study has addressed the issue of audit quality in Pakistan. This study has attempted to analyze audit quality in context of abnormal or extra fee paid to auditor. Audit conducted without independence of auditor is futile and results in impairment of audit quality. Independence of auditor is usually curbed by extra fee paid to him, and auditor in fear of losing a lucrative fee does not report the misrepresentations of financial statements in his audit report. This study uses discretionary accruals as surrogate of audit quality which are computed by Cross-sectional Modified Jones Model (1995). The results are fortunately good for Pakistan and study has observed that auditors in Pakistan do not compromise on their standards and honesty when paid extra fee. In Pakistan, the quality of audit is not impaired when auditors are paid extra fee and the auditors work with diligence and exert extra effort to improve the audit quality. Therefore, the assertion that audit quality is impaired when high fee is paid to auditors does not hold well in Pakistan. Keywords: Audit fee, Audit Qualit