This paper aims to explore the issue of human actions in Islamic thought, focusing on the various stances regarding determinism, free will, and the intermediate position between them. This topic is linked to an ontological question: What are the limits of human responsibility for their actions? Our view is that the different positions on human actions reflect the presence of pluralism within Islamic thought, specifically through the discipline of Islamic theology (kalām). The difference in positions about the human actions within the science of theology expresses the vitality of Islamic thought and its appreciation of the right to differ between theological schools such as the Mu’tazila, Shi’a, and Sunnis, especially in an era dominated by the rationalism of Mu’tazila thought influenced by the methodology of Greek philosophical thought. This difference was recognized, especially in the third and fourth centuries AH/ninth and tenth centuries AD. We consider this difference in discussing the subject of the human actions as evidence of the principle of pluralism in Islam, which allows us to speak of the existence of a significant degree of intellectual tolerance, a subject that has not been studied to date. The prevailing view in studies today on this subject is that the theological groups accuse each other of unbelief, which is a mistaken position, because the saying of unbelief did not appear until after the fourth century AH/tenth century AD when transmission, reliability, and conservatism prevailed in Islamic thought. In addressing this issue, we examine three major stances on human actions as represented by three theological schools: The Mu’tazila (who advocated free will in human actions), the Jabriya (who advocated determinism in human actions), and the Ash’ariyya (who upheld the theory of acquisition). Once this is accomplished, we will explore the philosophy of pluralism in Islam through the lens of kalām. The most important conclusion we reached is that the debate on human actions opened, by the mid-4th century AH/10th century CE, an intellectual horizon that laid the foundations for pluralism in Islamic theological discussions. However, this horizon was soon closed due to various factors, which we have discussed throughout the paper.

The purpose of this study is to explore the client service experience of medicaid case managers in Korea and prepare health protection measures. The research method was in-depth interviews, and data was collected twice in total from 04 September to 06 September, 2023. The study participants were five medicaid care managers belonging to cities, counties, and districts across the country. As a result of this study, participants experienced problem behaviors such as unreasonable demands, verbal abuse and assault, a threatening environment, a passive attitude toward expressing emotions, and a defensive attitude when performing work. In addition, the participants appeared to be unaware of the organization’s management policy, the absence of a healing program for health disorders, and the follow-up management system to resolve client problem behavior. In conclusion, the organization must establish a safety and health management policy, establish a grievance handling committee, conduct safety and health education, investigate job stress and prepare countermeasures, prepare follow-up measures to protect health, and prepare a job stress relief program.

The aim of our study is to provide information on how and to what extent professionals of art institutions in Hungary and Slovakia (contemporary galleries and museums) use artificial intelligence in their work processes. Our research focuses on the extent to which these institutions use artificial intelligence in the development of the institution’s operational strategy, or how they can embed the assumed usefulness of artificial intelligence in the operation of the institution, be it the creation of an exhibition, the textual processing of the professional life of an artist, or a about a tool that shapes the gallery’s marketing strategy. We conducted ten in-depth interviews in the two countries, the interviewees were selected using the snowball method. The interview took place among professionals and professionally credible artists who are actively active in contemporary fine art life. The results revealed that the use of artificial intelligence as a tool in the creative work processes is not a requirement in the field of culture, neither in Hungary nor in Slovakia. All the interviewees already had professional experience with AI, 90% of those interviewed would like to deepen their knowledge of the creative use methods of AI, e.g., by creating working groups in the workplace on an experimental basis. Based on our conclusions, we can say that artificial intelligence currently has no conscious strategic use in contemporary art institutions. It can be said that creative professionals are aware of the possibilities of using artificial intelligence in their own field of image, video, and text creation, but there is uncertainty on the part of creators and curators when it comes to copyright. The in-depth interviews provided source material for the compilation of a standardized set of questions for a larger survey of 300-500 people, proportional to the sample, so our presented results are partial results of a larger research.

As the involvement of Chinese enterprises in cross-border mergers and acquisitions (M&A) increases, on the one hand, it can drive enterprises to integrate with the international community and accelerate their transformation and upgrading, continuously enhancing their international competitiveness; on the other hand, it will also cause enterprises to experience more setbacks and challenges, especially the “weak acquisition of the strong” reverse cross-border acquisitions, which makes enterprises face a higher risk of failure. Reasonable control rights allocation can fully utilize the competitive advantages of enterprises, achieve synergistic cooperation among shareholders, board of directors, and management, promote the realization of enterprises’ cross-border acquisition goals, and thus enhance the value creation of acquisitions. There is a positive correlation between internal legitimacy and acquisition performance; the relevant assumptions about the distribution of shareholder control rights are invalid; the control rights at the board of directors level are negatively correlated with internal legitimacy and acquisition performance, and internal legitimacy has a mediating effect between the control rights at the board of directors level and acquisition performance, but the moderating effect of the acquisition mode is not significant; the control rights at the management level are negatively correlated with internal legitimacy and acquisition performance, and internal legitimacy has a mediating effect between the control rights at the management level and acquisition performance, and the acquisition mode negatively moderates the relationship between the control rights at the management level and internal legitimacy. This study takes the post-acquisition control rights allocation as the entry point, and examines the cross-border acquisition activities of Chinese enterprises from the perspective of stakeholders. The research results not only can enrich existing acquisition theory, but also can provide theoretical guidance for Chinese enterprise managers on allocation of control of target enterprises, and provide a theoretical basis for the state to formulate and optimize the system and policies of enterprises’ cross-border acquisitions.

This paper analyzes the relevance of social accounting information for managing financial institutions, using Banca Transilvania Financial Group (BTFG) as a case study. It explores how social accounting data can enhance decision-making processes within these institutions. Social information from BTFG’s annual integrated reports was used to construct a social balance sheet, and financial data was collected to calculate economic value added (EVA) and social value added (SVA). Research question include: Does social accounting represent a lever for substantiating the managerial decision in financial institutions? Results show that SVA is a valuable indicator for financial institution managers, reflecting the institution’s contributions to social well-being, environmental impact, and community support. Policy implications suggest regulatory bodies should mandate the inclusion of social accounting metrics in financial reporting standards to encourage socially responsible practices, enhance transparency, and incentivize institutions achieving high SVA. This paper contributes to the literature by demonstrating the practical application of social accounting in financial institutions and highlighting the importance of SVA as a managerial tool. It aligns with existing research on integrating corporate social responsibility (CSR) metrics into financial decision-making, enhancing the understanding of combining social and economic indicators for comprehensive performance assessment The abstract covers motivation, methodology, results, policy implications, and contributions to the literature.