What is “truth”? This is the main philosophical question that many of the contemporary philosophical theories (e.g., consistency theory, correspondence theory, semiotics, and pragmatism) tried to investigate over the past decades. However, these theories mostly approached “truth” from logical and epistemological perspectives. On the other hand, Santayana’s theory of truth embarks in a different direction. His perspective was laid out in his book “The Realm of Truth”, which is considered one of the parts of his seminal work “The Realms of Being”. Santayana's theory of truth founded on the “critical realism” to which he belongs, and thus his approach was “realistic” or “ontological”. The novelty of Santayana's theory of truth is that it brings the “theory of truth” out of the fields of logic, epistemology, and philosophies of language, and into the field of being, ontology, or the realm of lived experience. In this paper we introduce an analytical and critical account of Santayana's theory of truth, and its moving from logic to realism.

This study proposes a fuzzy analytic hierarchy process (FAHP) method to support strategic decision-makers in choosing a project management research agenda. The analytical hierarchy process (AHP) model is the basic tool used in this study. It is a mathematical tool for evaluating decisions with multiple alternatives by decomposing them into successive levels according to their degree of importance. The Sustainable Development Goals (SDG) oriented theme of project management was chosen from among four themes that emerged from a strategic monitoring study. The FAHP method is an effective decision-making tool for multiple aspects of project management. It eliminates subjectivity and produces decisions based on consistent judgment.

Nowadays investors are measuring the performances of a business organization not only based on their operating efficiency but also fulfilling their social responsibility. At least the investors need to know whether the activities of the business have any adverse impact on the society and environment. This study explores the accountability of the business from the social and environmental context. This empirical study tends to investigate the nature of the ownership structure that influences the environmental disclosure of a business entity. Based on the sample of fifty-five DSE-listed textile companies, this study used multiple regression to assess the causal relationship between the ownership structure and corporate environmental disclosure. Moreover, this cross-sectional study also considers the agency theory and stakeholder theory to explain the relationship between the ownership structure and environmental disclosure. The findings indicate that corporate environmental disclosure is positively influenced by foreign ownership and institutional ownership whereas director ownership and public ownership have no significant association with the environmental disclosure. These insightful results challenge conventional assumptions and highlight the need for a nuanced understanding of the factors that drive environmental reporting practices in the context of an emerging economy. The main contribution of this article lies in its provision of empirical evidence from an emerging economy, Bangladesh, which helps in understanding sustainable practices in a global context. Additionally, it aids in developing effective corporate governance policies and strategies tailored to similar emerging economies by recognizing the role of ownership structures in influencing environmental accountability. These findings further assist policymakers, managers, and other sustainability advocates in understanding how different ownership structures affect corporate environmental disclosure.

This study, based on the Theory of Planned Behavior (TPB), aims to explore the entrepreneurial intentions of university students in Shandong Province, China, and analyze the major factors influencing these intentions. Structural Equation Modeling was applied to data collected from 680 students across five universities in Shandong Province. The findings reveal that attitudes, subjective norms, and perceived behavioral control significantly influence the students’ entrepreneurial intentions. Specifically, a positive attitude towards the outcomes of entrepreneurship emerged as the strongest factor influencing their intentions, indicating that positive perceptions and expectations of entrepreneurship significantly enhance students’ entrepreneurial inclinations. Perceived behavioral control also showed a strong influence, suggesting that enhancing students’ self-efficacy and awareness of accessible resources is crucial for fostering entrepreneurial intentions. However, the influence of subjective norms was weaker, which may relate to specific cultural and social environmental factors. This study not only provides an empirical basis for entrepreneurship education and policy-making in Shandong Province and beyond but also offers new insights into the application of TPB in the field of entrepreneurship research.

This study examines the development and influence of the international anti-corruption regime, utilizing Critical Discourse Analysis (CDA) to dissect the discursive practices that shape perceptions of corruption and the strategies employed to combat it. Our analysis reveals how Western institutional entrepreneurs play a pivotal role in defining corruption predominantly as bribery and governance failures, underpinned by a neoliberal ideology that prescribes societal norms and identifies corrupt practices. By exploring the mechanisms through which this ideology is propagated, the research enriches institutional entrepreneurship theory and highlights the neoliberal foundations of current anti-corruption efforts. This study not only enhances our understanding of the institutional frameworks that govern anti-corruption discourse but also demonstrates how discourse legitimizes certain ideologies while marginalizing others. The findings offer practical tools for altering power dynamics, promoting equitable participation, and addressing the imbalanced North-South power relations. By challenging established perspectives, this research contributes to transformative discourse and action, offering new pathways for understanding and combating corruption. These insights have significant theoretical and practical implications for improving the effectiveness of corruption prevention and counteraction strategies globally.

This paper explores the integration of digital technologies and tools in English as a Foreign Language (EFL) learning in Jordanian Higher Education through a qualitative open-ended online survey. It highlights the perceptions of 100 Jordanian EFL instructors, each with a minimum of five years of experience, on the digital transformation in the EFL learning process. The survey, consisting of ten open-ended questions, gathered in-depth insights on the benefits, challenges, and implications of this transformation. Thematic analysis was employed to analyze the qualitative data, revealing varied levels of experience, the use of diverse digital tools, and both technical and pedagogical challenges. Key findings include the positive impact of digital tools on teaching and learning experiences, enhanced student engagement, and opportunities for personalized learning and collaboration. The study concludes that leveraging digital resources can enhance EFL learner engagement and learning outcomes, inform future pedagogical practices, and shape the landscape of digital transformation in EFL Higher Education for years to come.