The objective of this paper is to investigate, through a qualitative study based on 38 semi-structured interviews with agents who provide assurance of sustainability reports, how they perceive and ...manage ethical issues underlying the verification of sustainability reports. Most of the ethical issues observed involve four interconnected aspects: the commercialism underlying sustainability assurance, the symbolic nature of the verification process, interdependency between auditing and consulting activities, and familiarity with the audited companies. The findings shed light on the reflexivity of assurance providers on these issues and the legitimation strategies used to explain how they reconcile the independence and impartiality required for auditing activities with commercial aspects related to client-provider relationships. The study also shows the role of contextual variables in the ethics of assurance services. The paper contributes to the literature on the legitimacy of sustainability assurance and commercialism of the audit function. Practical implications and avenues for future research are also developed.
A fundamental task in various disciplines of science, including biology, is to find underlying causal relations and make use of them. Causal relations can be seen if interventions are properly ...applied; however, in many cases they are difficult or even impossible to conduct. It is then necessary to discover causal relations by analyzing statistical properties of purely observational data, which is known as causal discovery or causal structure search. This paper aims to give a introduction to and a brief review of the computational methods for causal discovery that were developed in the past three decades, including constraint-based and score-based methods and those based on functional causal models, supplemented by some illustrations and applications.
By analyzing Ethiopia's rule over Eritrea and Indonesia's rule over East Timor, Third World Colonialism and Strategies of Liberation compares the colonialism of powerful third world countries on ...their small, less powerful neighbors. Through a comparative study of Eritrean and East Timorese grand strategies of liberation, this book documents the inner workings of the nationalist movements and traces the sources of government types in these countries. In doing so, Awet Tewelde Weldemichael challenges existing notions of grand strategy as a unique prerogative of the West and opposes established understanding of colonialism as an exclusively Western project on the non-Western world. In addition to showing how Eritrea and East Timor developed sophisticated military and non-military strategies, Weldemichael emphasizes that the insurgents avoided terrorist methods when their colonizers indiscriminately bombed their countries, tortured and executed civilians, held them hostage, starved them deliberately, and continuously threatened them with harsher measures.
1. IntroductionA judge or a judicial system, that is not independent and is influenced by different factors is, unable of establishing justice; he/she is also unable to protect the rights and ...individual freedoms of people which calls into question the existential philosophy of that judicial system. People's lack of trust in the judicial system leads to a decrease in the legitimacy of the political system which causes political and social crises and at higher levels, the collapse of the political system. Based on the principle of separation of powers, which has been one of the most important intellectual achievements of mankind in social administration, the power of the government is separated and divided into the three branches of legislative, judiciary, and executive organs (although they maintain their interaction), in order to prevent the concentration of power in one person or institution. Judicial independence is, therefore, one of the logical results of accepting the principle of separation of powers, the origin of which can be found in the era of Aristotle. Today, this principle is considered one of the most important principles and, in fact, the cornerstone of democratic governments–a form of government that seems better able to provide justice than other forms of government. The Principle of Judicial Independence in International Documents and the Legal System of AfghanistanOne of the results of accepting the principle of separation of powers, as mentioned earlier, is the acceptance of the principle of judicial independence. This principle has been discussed and supported in international and regional documents. In Afghanistan, for the first time during the reign of Amanullah Khan, it was recognized in Article 53 of the Constitution of Afghanistan (1923) by stating that "all courts are free from any interference". In the Constitution of the Islamic Republic of Afghanistan (2004), there is no clarity about accepting the principle of separation of powers. But from its general structure and its division of chapters –the fourth chapter (government) the fifth chapter (the National Council) and the seventh chapter (Judiciary) it is inferred that this principle is accepted. Judicial independence is also explicitly accepted in Article 116: "The judiciary is the independent pillar of the government of the Islamic Republic of Afghanistan". Research ProblemIn Afghanistan, in recent years, several criminal cases have resulted in decisions that raised questions about the status and position of judicial independence in the judicial system of the Islamic Republic of Afghanistan: Do judges and the judicial system of Afghanistan act independently? History of Research and Its MethodAlthough much research has been done about judicial independence in the world, it has received less attention in Afghanistan which is perhaps the reason why Afghan legal writers have made fewer claims about the strength or weakness of judicial independence in Afghanistan based on evidence. Therefore, evidence-based research about judicial independence, in which the personal judgment of the authors is minimized, is one of the needs of Afghan society. The main question of this essay is regarding the status of judicial independence, as one of the most important pillars of good governance, in the legal system of the Islamic Republic of Afghanistan.Judicial independence can be studied at both organizational and individual levels. At the organizational level, it is indicated by a look at factors such as the recognition of the independence of the judiciary in the constitution and other laws, the exclusivity of judicial authority in the judiciary, the binding nature of the rulings of the judiciary on other organs, administrative independence, and finally, its financial independence. Also, to evaluate individual judicial independence, one should consider indicators such as the process of selecting and appointing judges, job security of judges, prohibition of engaging in political and other duties for the judges, prescribing objective conditions for their promotion and demotion, documentation of judicial decisions, establishing a judicial panel in court, judicial immunity, the salaries of judges and finally their safety and security. Conclusion The results of this study show that in Afghanistan during the republic period, at the organizational level, while the independence of the judiciary was recognized in the constitution and other laws of the country, the exclusion of jurisdiction in the judiciary was not desirable. The rulings of the judiciary were not so binding on other organs which had damaged its independence. Administrative independence was also weak, but financial independence was in a good condition. At the individual level, the selection and appointment of judges was not suitable, but the job security of judges had been relatively good as the mechanism of hiring judges was in a good situation that ensured their job security to a large extent. The guarantee of the prohibition of their employment in political duties was weak, but in other duties, the ban had been appropriately executed. Also, while the prescription of objective criteria for the promotion and demotion of judges was very bad, the judicial decisions were documented and the judicial boards were established in proceedings. Judicial immunity had been realized incompletely, judges' salaries were assessed as appropriate but their safety and security had been inadequate. In general, judicial independence in Afghanistan was weak which, according to the authors, had caused people's distrust in the judicial system and as a result, a decrease in the legitimacy of the republican system. This can be considered one of the factors for the fall of the Islamic Republic of Afghanistan.
ABSTRACT
Since the early 1990s, ecologists and evolutionary biologists have aggregated primary research using meta‐analytic methods to understand ecological and evolutionary phenomena. Meta‐analyses ...can resolve long‐standing disputes, dispel spurious claims, and generate new research questions. At their worst, however, meta‐analysis publications are wolves in sheep's clothing: subjective with biased conclusions, hidden under coats of objective authority. Conclusions can be rendered unreliable by inappropriate statistical methods, problems with the methods used to select primary research, or problems within the primary research itself. Because of these risks, meta‐analyses are increasingly conducted as part of systematic reviews, which use structured, transparent, and reproducible methods to collate and summarise evidence. For readers to determine whether the conclusions from a systematic review or meta‐analysis should be trusted – and to be able to build upon the review – authors need to report what they did, why they did it, and what they found. Complete, transparent, and reproducible reporting is measured by ‘reporting quality’. To assess perceptions and standards of reporting quality of systematic reviews and meta‐analyses published in ecology and evolutionary biology, we surveyed 208 researchers with relevant experience (as authors, reviewers, or editors), and conducted detailed evaluations of 102 systematic review and meta‐analysis papers published between 2010 and 2019. Reporting quality was far below optimal and approximately normally distributed. Measured reporting quality was lower than what the community perceived, particularly for the systematic review methods required to measure trustworthiness. The minority of assessed papers that referenced a guideline (~16%) showed substantially higher reporting quality than average, and surveyed researchers showed interest in using a reporting guideline to improve reporting quality. The leading guideline for improving reporting quality of systematic reviews is the Preferred Reporting Items for Systematic reviews and Meta‐Analyses (PRISMA) statement. Here we unveil an extension of PRISMA to serve the meta‐analysis community in ecology and evolutionary biology: PRISMA‐EcoEvo (version 1.0). PRISMA‐EcoEvo is a checklist of 27 main items that, when applicable, should be reported in systematic review and meta‐analysis publications summarising primary research in ecology and evolutionary biology. In this explanation and elaboration document, we provide guidance for authors, reviewers, and editors, with explanations for each item on the checklist, including supplementary examples from published papers. Authors can consult this PRISMA‐EcoEvo guideline both in the planning and writing stages of a systematic review and meta‐analysis, to increase reporting quality of submitted manuscripts. Reviewers and editors can use the checklist to assess reporting quality in the manuscripts they review. Overall, PRISMA‐EcoEvo is a resource for the ecology and evolutionary biology community to facilitate transparent and comprehensively reported systematic reviews and meta‐analyses.
Symmetric independence relations are often studied using graphical representations. Ancestral graphs or acyclic directed mixed graphs with m-separation provide classes of symmetric graphical ...independence models that are closed under marginalization. Asymmetric independence relations appear naturally for multivariate stochastic processes, for instance, in terms of local independence. However, no class of graphs representing such asymmetric independence relations, which is also closed under marginalization, has been developed. We develop the theory of directed mixed graphs with μ-separation and show that this provides a graphical independence model class which is closed under marginalization and which generalizes previously considered graphical representations of local independence.
Several graphs may encode the same set of independence relations and this means that in many cases only an equivalence class of graphs can be identified from observational data. For statistical applications, it is therefore pivotal to characterize graphs that induce the same independence relations. Our main result is that for directed mixed graphs with μ-separation each equivalence class contains a maximal element which can be constructed from the independence relations alone. Moreover, we introduce the directed mixed equivalence graph as the maximal graph with dashed and solid edges. This graph encodes all information about the edges that is identifiable from the independence relations, and furthermore it can be computed efficiently from the maximal graph.
Pensar Brasil en el contexto del Bicentenario de la Independencia fue nuestra propuesta de dossier al editor de Araucaria. Revista Iberoamericana de Filosofía, Política, Humanidades y Relaciones ...Internacionales, Prof. Antonio Hermosa Andújar, quien rápidamente aceptó nuestro pedido y no escatimó esfuerzos para que este dossier sea ideado, organizado y publicado el 7 de septiembre de 2022, día en que se conmemora el 200° aniversario de la independencia de Brasil del Reino de Portugal. Las conmemoraciones que siguieron al año 1822 fueron todas de carácter oficial y patrocinadas por el Estado, por no decir gubernamentales. Su misión era conmemorar la libertad, la idea de un futuro prometedor, de una nación libre, y para ello se evocaba a las fuerzas armadas, responsables oficiales de sostener el grito de "independencia o muerte", tantas veces evocado en los libros de historia de Brasil y que resonó durante generaciones de brasileños.
It pays to have friends Hwang, Byoung-Hyoun; Kim, Seoyoung
Journal of financial economics,
07/2009, Volume:
93, Issue:
1
Journal Article
Peer reviewed
Currently, a director is classified as independent if he or she has neither financial nor familial ties to the CEO or to the firm. We add another dimension: social ties. Using a unique data set, we ...find that 87% of boards are conventionally independent but that only 62% are conventionally and socially independent. Furthermore, firms whose boards are conventionally and socially independent award a significantly lower level of compensation, exhibit stronger pay-performance sensitivity, and exhibit stronger turnover-performance sensitivity than firms whose boards are only conventionally independent. Our results suggest that social ties do matter and that, consequently, a considerable percentage of the conventionally independent boards are substantively not.
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