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Due to the political rivalries of the past, Karl Marx has usually been viewed as a partisan figure. With the demise of the Eastern block, however, it becomes possible to view Marxist thought in more objective and non‐partisan ways. Marx was a pioneering economic determinist. Since his death in 1883, furthermore, others have refined his views and the techniques with which economic determinism can be analyzed. As a result, Marx and the economic determinism he pioneered cannot be legitimately ignored by business thinkers.

The purpose of this paper is to study dialectical methodology as a scientific reasoning process in Islam comparatively with mainstream philosophy of science.

Comparative discursive method of inquiry using the language of philosophy of science and abstract mathematization (limited use).

This is a theoretical paper of an intellectual category, which presents the arguments within the framework of the principle of universal and pervasive complementarities as the evidential sign of the epistemology of unity of knowledge studied through functional ontological logical formalism.

The theoretical nature of an argumentative paper is at best a foundation one rather than an empirical one.

An example of the Islamic dialectical methodology of unity of knowledge is applied to socioeconomic development in Islamic perspective.

There is believed to be no other paper on Islam and its dialectical methodology in scientific reasoning compared to the theory of dialectics in mainstream philosophy of science in the contemporary literature.

This study aims to identify the differences between local and foreign companies’ social and environmental disclosures (SEDs) practices operating in the Nigerian oil sector. It aims at distinguishing SED levels by comparing local and foreign companies operating in the oil sector.

The paper analyses annual reports through content analysis. SED extent and type are measured by the number of sentences. SEDs are further classified into three subcategories according to whether they are negative, neutral or positive disclosures and then their proportions are compared through descriptive analysis. To better understand SED differences, the Kruskal–Wallis and Mann–Whitney–Wilcoxon tests are used.

Local companies are found to provide more content and a wider variety of SED than foreign companies. The majority of the total SEDs in both local and foreign companies are positive with very little evidence of negative news.

The measurement of SEDs focuses on only annual reports, without consideration of other disclosure media such as standalone reports and corporate websites. SEDs are assumed to be voluntary for the companies and they may choose not to disclose any information in annual reports, as there are no regulations or disclosure guidelines in Nigeria to be followed.

The main contribution of this study lies in identifying the factors that have led to diversity and uniqueness in SED between local and foreign oil companies. As such, this study seeks to contribute to the development of understanding multiple factors that could give rise to changing patterns of SED.

Purpose – This interpretive study aims to demonstrate how dialectics might hamper researchers' imagination, inspiration, and insight that can otherwise enhance the understanding of a variety of phenomena in consumer-market dynamics and subsequently propose Foucauldian genealogy as an alternative to theorize such dynamics in the current consumer culture.

Methodology/approach – An ethonographic field study is conducted in the context of X Games, followed by an empirical juxtaposition of semiotic square, as a dialectical analysis, and a genealogical analysis of the same textual data.

Findings – Consumer-market dynamics operate based on interactions and mutual facilitations among four theoretically and empirically distinct groups of consumers in the context of X Games: pragmatic, stigmatized, distinction-oriented, and self-normalizing consumers. The historic conflict between consumers and the market steeped in Hegelian dialectics is contested in the dynamics due to the switch of modes(arts) of being(consumption) made by individual consumers who respectively participate in the system through presentation and representation.

Implications – A multitude of reality/truth-making is present in the consumer-market dynamics; thus, the dialectical view of the systematic progression of the market is found to be less implicative than the genealogical view of the system as polyvalent power relations.

The number of online communities has increased rapidly with the development of the Internet. Although these communities provide users with knowledge-sharing channels, the enthusiasm of the users for participation remains low. Ecosystem theory, social cognitive theory, and some other theories emphasize the importance of environmental factors and hypothesize that the behavior of users is affected by personal factors and environmental factors. In this study, the authors investigated the impact of platform environmental factors on knowledge-sharing behavior and improved the platform environment construction of online communities.

First, the authors analyzed the influencing factors of online community knowledge-sharing from the perspective of the platform environment, constructed a research model, and proposed relevant hypotheses. Then, the authors designed a questionnaire and conducted a survey, and finally tested the hypotheses by using the method of structural equation model.

The results showed that community trust, community management, community incentive, community atmosphere, and community information protection had a significant positive impact on community knowledge-sharing behavior. Community trust played a significant intermediary role in the relationship between community management, community incentive, community information protection, and knowledge-sharing behavior; community information protection only affected knowledge-sharing behavior through community trust. Additionally, community atmosphere did not directly affect knowledge-sharing behavior through the intermediary of community trust.

This study showed that theoretical supplements and practical guidance are significant for conducting research and managing knowledge-sharing in the online community. They help community managers pay more attention to the construction of an online community platform environment.

In this study, the authors analyzed the influencing factors of online community knowledge-sharing from the perspective of the platform environment and introduced community trust as an intermediary variable. The research perspective and model of this study are novel to some extent.

The objective of this paper is to examine the incremental effects of overseas listing on earnings conservatism. In particular, it investigates whether mainland Chinese companies listed “overseas” in Hong Kong exhibit a higher degree of earnings conservatism than companies without overseas‐listing.

The paper employs the concept of “conditional conservatism” and adopts Basu’s (1997) conservatism model, examining data for Chinese companies overseas listed on the Stock Exchange of Hong Kong as H‐shares, to test hypothesis concerned with the difference in the speed with which economic gains and losses are captured in accounting earnings.

The empirical findings indicate that both overseas‐listed and China‐only‐listed Chinese companies demonstrate a minimal degree of earnings conservatism in the earlier sample sub‐period. However, companies listed overseas provide a higher degree of earnings conservatism overall. Furthermore, this conservatism becomes statistically significant in the 2006 to 2008 sub‐period.

The evidence in this study shows that differences in earnings conservatism arise from differential information demands and differential regulations. Hence the findings have direct policy implications for the regulatory agencies in China and Vietnam and in the ex‐communist countries further afield such as Russia, the former Soviet Union, and Eastern Europe.

Here Marx's philosophy is dissected from the angle of bourgeois capitalism which he, Marx, sought to overcome. His social, political and economic ideas are criticised. Although it is noted that Marx wanted to ameliorate human suffering, the result turned out to be Utopian, contrary to his own intentions. Contrary to Marx, it is individualism that makes the best sense and capitalism that holds out the best hope for coping with most of the problems he sought to solve. Marx's philosophy is alluring but flawed at a very basic level, namely, where it denies the individuality of each person and treats humanity as “an organic body”. Capitalism, while by no means out to guarantee a perfect society, is the best setting for the realisation of the diverse but often equally noble human goals of its membership.

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.