Corporate Disclosure on Anti-Corruption Practice: A study of Social Responsible

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

Roots of Prejudice: The Influence that Western Standards of Secularism have on the Perceived (In)compatability of Islam with the Western World

The increase in Muslims entering Western nations in the last few years has sparked a rise in Islamophobia as well as controversy about the role of secularism in the modern nation-state when it is used to justify prejudice and discrimination against Muslims. Most of the literature on Islamophobia focuses on Western Europe. This study examines the relationship between Islamophobia and secularism in the United States. The United States frames secularization as separation of church and state. Analyzing data from the 2011 Pluralism-Immigration-&-Civic-Integration survey that samples 2450 people 18 and older reveals that controlling for age and being Roman Catholic, the more one agrees in the separation of church and state, the more one disagrees that Islam is at odds with American values and culture. Similarly, multiple regression analysis reveals that controlling for age and being Roman Catholic, the more one agrees with the separation of church and state, the more comfortable one is with Muslim women covering their bodies and with a mosque being built near their home. While the multiple regression analysis showed that secular values makes one more comfortable around Muslim women, that does not necessarily match the experiences Muslim women have in the United States. Secularism in the United States is not as prominent as in Western Europe, however, a rethinking of whether the United States supports freedom from religion or freedom of religion, as well as the idea that Islam is incompatible with Western cultures needs to be revisited to prevent discrimination against Muslims

The Factors Influencing Corporate Social Responsibility Disclosure in the Kingdom of Saudi Arabia.

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 “Ene

Classifying Two-dimensional Hyporeductive Triple Algebras

Two-dimensional real hyporeductive triple algebras (h.t.a.) are investigated. A classification of such algebras is presented. As a consequence, a classification of two-dimensional real Lie triple algebras (i.e. generalized Lie triple systems) and two-dimensional real Bol algebras is given.Comment: 12 pages; 0 figur

Hom-Akivis algebras

Hom-Akivis algebras are introduced. The commutator-Hom-associator algebra of a non-Hom-associative algebra (i.e. a Hom-nonassociative algebra) is a Hom-Akivis algebra. It is shown that non-Hom-associative algebras can be obtained from nonassociative algebras by twisting along algebra automorphisms while Hom-Akivis algebras can be obtained from Akivis algebras by twisting along algebra endomorphisms. It is pointed out that a Hom-Akivis algebra associated to a Hom-alternative algebra is a Hom-Malcev algebra.Comment: 15 pages, 0 figure, a section and references are adde