Many researchers are currently showing interest in researching consumers who are purchasing the products with the help of new tools, and new kinds of markets are emerging rapidly. M-commerce is a prevalent mode of marketing and is famous among young people of Pakistan. Current research is planned to check the status of consumer purchase intentions (PIs) using perceived influence, virtual interactivity, brand image, and brand expected value among customers who purchase their products with the help of m-commerce. Data was collected (...) from customers who were engaged in buying with the help of m-commerce by using the convenience sampling technique and 227 complete questionnaires were used in final analysis. This research examines the direct impact of perceived influence, virtual interactivity, brand image, and brand expected value on PIs and finds the indirect effect of brand image and brand expected value on the relationships of perceived influence and virtual interactivity with PIs. Results indicate that all the hypotheses of direct relationships are accepted except the hypothesis for the relation of virtual interactivity with consumer PIs. Virtual interactivity has an insignificant positive impact on consumer PIs. Brand expected value has a strong positive effect on consumer PIs among all. The current study proposed four mediational hypotheses. All the proposed mediational hypotheses are accepted. (shrink)

In Doubts on Avicenna, Ayman Shihadeh offers an extended study and critical edition of Sharaf al-Dīn al-Masʿūdī’s al-Mabāḥith wa-l-Shukūk, a key and hitherto unstudied source for twelfth-century Arabic philosophy. This text inaugurates the long commentarial tradition on Avicenna’s Ishārāt.

Speeches delivered in Tamil at various schools in Tamil Nadu, during 2010-2015, by A.P.J. Abdul Kalam, 1931-2015, former President of India.

The goal of responsible engineers is the creation of useful and safe technological products and commitment to public health, while respecting the autonomy of the clients and the public. Because engineers often face moral dilemma to resolve such issues, different engineers have chosen different course of actions depending on their respective moral value orientations. Islam provides a value-based mechanism rooted in the Maqasid al-Shari‘ah (the objectives of Islamic law). This mechanism prioritizes some values over others and could help resolve the (...) moral dilemmas faced in engineering. This paper introduces the Islamic interpretive-evaluative maxims to two core issues in engineering ethics: genetically modified foods and whistleblowing. The study aims primarily to provide problem-solving maxims within the Maqasid al-Shari‘ah matrix through which such moral dilemmas in science and engineering could be studied and resolved. (shrink)

This edited volume is designed to explore different perspectives of culture, identity and social development using the impact of the digital age as a common thread, aiming at interdisciplinary audiences. Cases of communities and individuals using new technology as a tool to preserve and explore their cultural heritage alongside new media as a source for social orientation ranging from language acquisition to health-related issues will be covered. Therefore, aspects such as Art and Cultural Studies, Media and Communication, Behavioral Science, Psychology, (...) Philosophy and innovative approaches used by creative individuals are included. From the Aboriginal tribes of Australia, to the Maoris of New Zealand, to the mystical teachings of Sufi brotherhoods, the significance of the oral and written traditions and their current relation to online activities shall be discussed in the opening article. The book continues with a closer look at obesity awareness support groups and their impact on social media, Facebook usage in language learning context, smartphone addiction and internet dependency, as well as online media reporting of controversial ethical issues. The Digital progress has already left its dominating mark as the world entered the 21st century. Without a doubt, as technology continues its ascent, society will be faced with new and altering values in an effort to catch-up with this extraordinary Digitization, adapt satisfactorily in order to utilize these strong developments in everyday life. (shrink)

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 “Ener. (shrink)

The oil industry has played a major role in the economy of modern Iran and Malaysia, especially as a source of transnational exchange and as a major factor in industrial and urban development. During the previous century, the arrival of oil companies in the Persian Gulf, brought many changes to the physical built environment and accelerated the urbanization process in the port cities. Similarly, the development of the national oil industry had a huge impact on post-independence Malaysia, affecting balance sheets, (...) the environment, and society. Oil significantly changed Malaysia’s position in the global economy and transformed a predominantly agricultural country into a major producer of petroleum and natural gas. Through implementing the analytical, historical and comparative perspectives, this paper focuses on the legacy of oil cities in the Persian Gulf and the South China Sea as the birthplaces of the oil industry in two regions, whose geopolitical importance along with oil’s historical significance has the potential for representing national unity, political memory and collective shared identity. In proposing this grounding, the paper seeks to approach the heritage of oil as a particular form of industrial heritage. This research analyses the future of energy heritage, existing Covid-related challenges, political tensions and examines the various impacts, transitions and capacities associated with the current international relations, post-pandemic urban developments, and the post-oil future to pave the way to these nascent areas of industrial heritage and oil heritage in Iran and Malaysia. (shrink)

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. (shrink)

Philosophical Theology in Islam explores the later history of the Ashʿarī school of theology through in-depth studies on its thought, sources, scholarly networks and contexts.

An extensive work has been done on corporate social responsibly practices that mainly emphasized the larger firms within developed nations. Nonetheless, still work is needed to observe the importance of CSRPs’ and ethical cultural practices in terms of sustainable competitive performance that garnered far less attention by the existing literature. This study explores the impact of CSRPs on SACP with the mediating role of ECL from SMEs of two emerging nations, i.e., China and Pakistan based on stakeholders’ theory and practices. (...) The results using SEM affirmed the positive linkages of CSRPs—environment responsibility, community responsibility, customers' responsibility, suppliers responsibility, employee responsibility, and Govt. rules & regulations’ responsibility —on SACP. It found that CSRPs have positive relationships with ECL whereas ECL further positively correlated with SACP in the context of both countries. The findings revealed the positive mediating influence of ECL between CSRPs and SACP, respectively. This study furnishes insightful information for management on how firms may achieve sustainable performance by incorporating ethical cultural practices and corporate social responsibility practices as the strategic tools. The study reports numerous implications for management together with lines for future directions. (shrink)

The present study was conducted as part of a larger study that aimed to compare moral judgment competence and moral preferences among Pakistani students of public and private sector educational institutes and religious institutes and also to measure the pattern of development of moral judgment competence of students within these institutes. The validation study completed in two phases, during the 1st phase data were collected from the students of grade 8 to 16 from public sector schools and colleges of Rawalpindi (...) city. Very low mean c-score was observed, the test came out to be valid on preference hierarchy criterion but its validity on the cognitive-affective parallelism and Quasi- simplex structure criteria could not be established due to low c-scores of the sample. In the second phase an additional sample from one private sector and two public sector universities was collected. The analysis of the combined sample showed no significant improvement of c-scores. The test meets well the preference hierarchy criterion but on the other two criteria results remain inconclusive due to low variance in the sample. The low c-scores are explained on the basis of three assumptions; poor quality of education, dogmatic religiosity, and weak and instable political structure of Pakistani society. (shrink)

Criticism of Nurcholish Majid's thoughts on Islamic reform.

This study aims at measuring the level of unacceptability of certain unethical behaviours for educators in accounting/finance as well as marketing/management in their various roles. The research was conducted utilising a quantitative approach based on the Integrated Social Contracts Theory in order to compare norms of ethically acceptable/unacceptable behaviours of A/F and M/M educators in the context of Kuwait. The population for this study consisted of educators from A/F and M/M from different Business Schools in Kuwait. The results of the (...) study indicate there is general agreement on unacceptable behaviours in academia between the two groups; however, in general, A/F faculty tend to rate nearly all unethical behaviors as slightly more unacceptable than do M/M faculty. While this may possibly indicate that A/F faculty are slightly more ethical, more likely it reflects different ways of perceiving the world among quantitatively vs. qualitatively-oriented faculty. We also compare the results to a prior similar survey conducted by Siegel and Jackson. It seems that the perceived ethics of behaviours differs somewhat among educators in different parts of the world. This study is expected to assist the development of an ethical code in Kuwaiti academe. This in turn will help students to learn about codes of ethics which will govern their future conduct as professionals. (shrink)

Two sample populations, one refugee and one resident, were studied. The frequencies of consanguineous marriages came out to be 49·8% and 55·4%, respectively, for the refugees and the residents. Caste endogamy was dominant both in the residents and the refugees. The mean coefficient of inbreeding was calculated to be 0·0303 for the refugee population and 0·0332 for the resident population samples. First cousin marriage was the dominant type of marriage in both samples; fathers daughter (FBD) marriage was more frequent among (...) the refugees while mothers daughter (MBD) marriage was more frequent among the residents. Education has no decreasing effect on the incidence of consanguineous marriages. A significant difference in the pattern of marriages in the refugees is observed after the Saur Revolution of 1979. (shrink)

The purpose of this paper is to problematize the place of religious authority in politics and education. Specifically, this essay highlights the role of religious authority in establishing a moral order that values compliance and conformity at the expense of liberty and critique. In doing so, the essay reflects on Israeli politics and Islamic political thought. Pondering on both, the essay explains how the authority conferred through the use of religious language creates a condition of hyper-solidarity. Under conditions of hyper-solidarity, (...) religious authority becomes pervasive, permeating, and more entrenched and difficult to challenge. It becomes increasingly difficult to be critical, because to criticize is to forgo that hyper-solidarity, and to assume a position of exteriority. Therefore, obedience becomes a choice and a position taken in favor of stability, consistency, and continuity of the group. (shrink)

Maqasid al-Shariah based Islamic bioethics is an Islamic bioethics concept which uses the objectives of the Shariah as its approach in analysing and assessing bioethical issues. Analysis based on maqasid al-Shariah based Islamic bioethics will examine any bioethical issues from three main aspects namely intention, method, and output or final goal of the studied issues. Then, the evaluation will be analysed from human interest hierarchy, inclusivity, and degree of certainty. The Islamic bioethics concept is a manifestation of dynamic Islamic jurisprudence (...) which can overcome new complex and complicated bioethical issues such as tri-parent baby technology issues. Therefore, this article will introduce and explain the concept of maqasid al-Shariah based Islamic bioethics and outline a general guidance of maqasid al-Shariah based Islamic bioethics to determine a maqṣad based on standards of human good or well-being and harm. (shrink)

Recent developments in genomic technology, especially those enabling gene editing, promise to put an end to hitherto intractable medical problems and to usher us into the age of personalized medicine. These technologies, however, raise a number of serious ethical challenges. Given the global impact of this technology, recent international regulations emphasize the need for intercultural dialogue on these ethical issues. This paper concentrates on Islamic perspectives on human genetic modification. It examines Islamic juristic discourses on the issue of genetic modification (...) and highlights the different layers within these discourses. The paper identifies the main positions regarding human genetic modification along with the underlying arguments for each of them. In general, these positions are articulated in light of the nature as well as the intended objectives of the different procedures. The paper devotes special attention to the treatment-enhancement distinction and argues that within Islamic discourses this distinction is quite nuanced. The paper points out important substantive and methodological gaps and emphasizes the evolving nature of Islamic discourses on this issue. (shrink)

It is almost a truism that political development is synonymous with the building of integrative institutions. The most important of these institutions is the political party. The political parties generally perform many manifest functions. Firstly, parties act as brokers of ideas, programmes and policies. In doing so, they articulate as well as aggregate the diverging interests of the country and help resolve cleavages within the nation. Secondly, they recruit support from all parts of the country and help elect political office-bear (...) ere. By developing machinery for the resolution of infra-party disputes, the parties help unite the people froth various regions from which they recruit their support arid develop a sense of identity among its supporters. She critical latent effect of these manifest functions of political parties is the creation of a high level of consensus and development and fostering of a national political culture. (shrink)

This article attempts to touch on the presence of anthropological approaches in contemporary readings of Islamic thought, given that the latter raises questions and problems that express events that are still characterised by a permanent and urgent situation, which led to the employment of several approaches and visions that descended from contemporary Western knowledge in the field of human sciences, including anthropology. Despite the Western origin of Islamic thought – anthropology – and the delay in its inclusion as a specialisation (...) within the field of academic practice in Arab universities after independence for various reasons, the years that followed the independence of Arab countries since the second half of the 20th century carried with them the seeds of the formation of the first anthropological research that began to find its way towards gradual maturity. Contribution: Anthropology, with its devised mechanisms and methodological tools, and the theoretical perceptions it entails, constitutes one of the entrances upon which contemporary readings of Islamic thought are based through a discussion of certain angles related to the historical and cultural heritage that furnish Islamic thought and nourish its references. (shrink)

Recent developments in genomic technology, especially those enabling gene editing, promise to put an end to hitherto intractable medical problems and to usher us into the age of personalized medicine. These technologies, however, raise a number of serious ethical challenges. Given the global impact of this technology, recent international regulations emphasize the need for intercultural dialogue on these ethical issues. This paper concentrates on Islamic perspectives on human genetic modification. It examines Islamic juristic discourses on the issue of genetic modification (...) and highlights the different layers within these discourses. The paper identifies the main positions regarding human genetic modification along with the underlying arguments for each of them. In general, these positions are articulated in light of the nature as well as the intended objectives of the different procedures. The paper devotes special attention to the treatment-enhancement distinction and argues that within Islamic discourses this distinction is quite nuanced. The paper points out important substantive and methodological gaps and emphasizes the evolving nature of Islamic discourses on this issue. (shrink)

According to Tāj al-Dīn al-Subkī, al-Ghazālī was the renewer of the Muslim faith at the end of the 5th / 11th century, whereas al-Rāzī was the renewer of faith at the end of the 6th / 12th century. That al-Ghazālī deserves such an honour can hardly be disputed, and his importance in the history of Islamic thought is generally recognised. However, the same cannot, as easily, be said of al-Rāzī, whose historical significance is far from being truly appreciated, and some (...) of the most important books of whom still await publication. Much is known about his views on particular philosophical and theological problems, and about the historical backgrounds to, and the relations amongst, some of these views. Some rather general observations on his thought are also common; for instance, that he is a heavily philosophising Ash‘arī mutakallim, a master dialectician, and an influential critic of Ibn Sīnā. (shrink)

In May 2023, the world’s first whole-eye and partial-face transplant was performed, representing the first known whole-eye transplant in history and the “only successful combined transplant case of...

Bu ümmetin alimleri, Peygamber’in sünnetine özellikle fitnelerin zuhurundan sonra ziyadesiyle önem göstermişlerdir. Böylece nebevî sünneti muhafaza etmek, derlemek ve isnadlarını incelemek için uzman kimseler ortaya çıkmıştır. Bunlardan bir İmam vardır ki onun şöhreti pek duyulmamıştır ancak hadiste büyük bir şânı vardır. O; Hafız Muhaddis Vezir Ebû Fadl Cafer b. el-Fadl b. el-Hasan b. el-Furat’tır. İbn Hinzâbe künyesiyle tanınmıştır ve h. 308 yılında doğup 391’de vefat etmiştir. Biz de onu tanıtmaya, nesebini, doğumunu, yaşamını zikretmeye ve İhşidiler Devleti’nde yaptığı vezirlik dönemi hakkında (...) bilgiler vermeye daha sonra hadis ilmindeki ilmi şahsiyetine, bu konudaki önemli musannefatına ve alimlerin kendisi hakkında yaptığı övgülere değinmeye çalıştık. İbn Hinzâbe, hadisi talep etmede ve alimlerin ilim meclislerine katılmadaki hırsıyla şöhret bulmuştur. Muhaddis ve hafız olana kadar sürekli ehl-i hadisin meclislerine katılırdı. Nitekim devrinin alimleri ve başkaları bu hususta ona şahitlik etmiştir. Uzak ülkelerden seçkin kimseler ondan ders almak ve ilminden yararlanmak için ona uğrarlardı. Ebu'l-Fadl İbn Hinzabe, Irak ve Mısır'daki hadis âlimlerinden dersler almıştır. Aynı şekilde İmam Dârekutnî gibi zamanının büyük âlimleri de ondan ders almışlar. Vezir İbn Hinzabe Allah'ın onu, ilmi ve âlimleri sevmesiyle ödüllendirmesine ilaveten ibadet ve takva sahibi olduğuyla da nitelenir. Gece namazına olan düşkünlüğü ve çokça sadaka vermesi de bu kabildendir Daha sonra kendisinin cerh ve ta'dil ilmine ilgisi açıklamak suretiyle onun suretiyle onun bu ilme yönelik çabalarını vurğulamayaolan ilgisin gayret ettim. Vezir Ebu'l-Fadl İbn Hinzabe bazı raviler hakkında değerlendirmelerde bulunmuştur ki bu, onun rical ilmi hakkındaki bilgisinin olduğunu gösterir. Bu, ancak Allah'ın bol ilim ve keskin hafıza verdiği kimselerin araştırabileceği hassas ve üstün bir ilimdir. Onun bu konudaki değerlendirmeleri genellikle cerh ve ta'dil eleştirilerini yapanlarla uyumlu olmuştur. O, İmam Darukutni’nin cerh ve ta’dildeki bazı sözlerinden nakilde bulunurdu. Bazen de diğer bazı âlimlerin sözlerinden alıntı yapardı. Görüşüyle uyumlu olduğunu gösteren sözlerde yorum yapmazdı. Büyük imamlar, râvinin cerh sebebini öğrenmek için İbn Hinzâbe'nin kitabına başvurmuşlardır ki bu, onun yeteneğini ve kitaplarının âlimler arasındaki yerini göstermektedir. Akabinde kullandığı cerh lafızlarını işlemeye çalıştık ki bu konuda ekseriyetle kullandığı kelime “zayıf” lafzıdır. Cerh'de İbn Hinzâbe'nin sözlerini nakledenler arasında, zamanında hadiste müminlerin emiri olan Hafız İbn Hacer de vardır. Bu, Vezir İbn Hinzabe'nin konumunu ve rical ilmindeki bilgisini gösterir. Sonrasında, diğer münekkit alimlerin sözleriyle kıyaslayarak tadil lafızlarına değindik. Taʿdîlde kullandığı lafızlar; sika, şeyhun salih, sadûk, muğrakun fi’l-kitâbe ve daha başka lafızlardır. Vezir Ebu'l-Fadl İbn Hinzabe, bazı ricalin şeyhlerinin isimleri gibi küçük meselelerde olumsuz yorumlara maruz kalmıştır. Bazı görüşleri de büyük imamlar tarafından tercih edilmiştir. (shrink)

Introduction -- Al-Rāzī's theory of action -- Al-Rāzī on the ethics of action -- Al-Rāzī's perfectionist theory of virture -- Al-Rāzī's later pessimism: commentary on Risālat Dhamm al-ladhdhāt -- Appendix: Risālat Dhamm ladhdhāt al-dunyā.

In Islamic law paternity is treated as a consequence of a licit sexual relationship. Since DNA testing makes a clear distinction between legal and biological paternity possible, it challenges the continued correlation between paternity and marriage. This article explores the foundations of paternity regulations in the Islamic ethico-legal tradition, with a particular focus on what is termed here “the licit sex principle,” and investigates the extent to which a harm-based argument can be made either by appeal to or against Islamic (...) paternity regulations. It argues that in Islamic bioethics the definition of harm and its boundaries is a function of both: (1) identification of legal and religious rights and the extent to which these rights are violated; and (2) balancing and reconciling perceived harm against both specific principles in relation to a given issue and also the overarching objectives of Islamic law. The article is divided into three main sections addressing the Islamic legal, ethical, and bioethical dimensions of paternity. (shrink)

Indonesian Buddhism has many sects such as Theravada, Mahayana, Buddhayana, Tantrayana, Maitreya, Tridharma, Kasogatan, Nichiren and so on. These sects historically come from the same source, the Buddha's teachings, but now they have differences in terms of doctrines and practices. This article analyses the differences with regard to their doctrines and beliefs in relation to the concept of God as required by the Indonesian Constitution. The discussion focuses on the debate among three sects, namely, Buddhayana, Theravada and Mahayana, about the (...) name and nature of God and sources of doctrines on which they rely. The research was conducted in Jakarta and Bogor which focused mainly on the organisation of Nichiren Shoshu Indonesia (NSI). The data were collected through book and document study, observations and interviews with NSI followers. Additional data was performed in Bandung in 2019 by interviewing Buddhayana and Theravada adherents. The research finds that Buddhayana was successful in formulating the concept of God based on an old manuscript, Sang Hyang Kamahayanikan, so that Buddhism has met constitutional requirements and eventually has been accommodated as one of the official religions. However, it has been challenged by both Theravada and Nichiren, which rely on other sources of doctrines. CONTRIBUTION: This article contributes to the theological discourse among Buddhist sects, which are rarely discussed by Buddhist scholars. Buddhist adherents in Indonesia not only have political responsibility as required by the Constitution, but also have a socio-ethical responsibility in terms of religious tolerance both within and outside other religions. (shrink)

Despite all its merits, the vast majority of critical attention devoted to colonialist literature restricts itself by severely bracketing the political context of culture and history. This typical facet of humanistic closure requires the critic systematically to avoid an analysis of the domination, manipulation, exploitation, and disfranchisement that are inevitably involved in the construction of any cultural artifact or relationship. I can best illustrate such closures in the field of colonialist discourse with two brief examples. In her book The Colonial (...) Encounter, which contrasts the colonial representations of three European and three non-European writers, M. M. Mahood skirts the political issue quite explicitly by arguing that she chose those authors precisely because they are “innocent of emotional exploitation of the colonial scene” and are “distanced” from the politics of domination.`1We find a more interesting example of this closure in Homi Bhabha’s criticism. While otherwise provocative and illuminating, his work rests on two assumptions—the unity of the “colonial subject” and the “ambivalence” of colonial discourse—that are inadequately problematized and, I feel, finally unwarranted and unacceptable. In rejecting Edward Said’s “suggestion that colonial power and discourse is possessed entirely by the colonizer,” Bhabha asserts, without providing any explanation, the unity of the “colonial subject .”2 I do not wish to rule out, a priori, the possibility that at some rarefied theoretical level the varied material and discursive antagonisms between conquerors and natives can be reduced to the workings of a single “subject”; but such a unity, let alone its value, must be demonstrated, not assumed. Though he cites Frantz Fanon, Bhabha completely ignored Fanon’s definition of the conqueror/native relation as a “Manichean” struggle—a definition that is not a fanciful metaphoric caricature but an accurate representation of a profound conflict.3 1. M. M. Mahood, The Colonial Encounter: A Reading of Six Novels , pp. 170, 171; and see p. 3. As many other studies demonstrate, the emotional innocence and the distance of the six writers whom Mahood has chosen—Joseph Conrad, E. M. Forster, Graham Greene, Chinua Achebe, R. K. Narayan, and V. S. Naipaul—are, at best, highly debatable.2. Homi K. Bhabha, “The Other Question—The Stereotype and Colonial Discourse,” Screen 24 : 25, 19.3. Frantz Fanon, The Wretched of the Earth, trans. Constance Farrington , p. 41. Abdul R. JanMohamed, assistant professor of English at the University of California, Berkeley, is the author of Manichean Aesthetics: The Politics of Literature in Colonial Africa. He is a founding member and associate editor of Cultural Critique and is currently working on a study of Richard Wright. (shrink)

The objective of this article is twofold. First, it investigates mereology in medieval Islamic theology, particularly the theologians’ claim that the whole is identical to its parts and accordingly that at least some attributes common to the parts must by extension be attributed of the whole. This claim was refuted by philosophers and, from the eleventh century onwards, an increasing number of theologians. Second, it offers a new interpretation of the standard theological proof from accidents for creation ex nihilo, to (...) which this problem was central. A wide range of early, classical and later theological and philosophical sources are consulted. (shrink)

This study investigates the key factors that elicit financial reporting fraud among companies in Malaysia. Using enforcement action releases issued by the Security Commission of Malaysia and Bursa Malaysia, we identify a sample of 76 firms that had committed financial reporting fraud during the period of 1996–2016. We use the fraud triangle framework and the Malaysian International Standards on Auditing 240 to identify the factors. Since the simple probit model fails to address the identification problem, we estimate our results using (...) a bivariate probit model. The new model estimates the effects of pressure, opportunity, and rationalization on the probability of fraud likelihood by disentangling the detection probability of fraud. Among several proxies used for pressure, our results suggest that aggressive tax reporting and financial difficulties increase the likelihood of fraud commission. In regard to opportunity, we find that dedicated institutional investors, independence of the board, effective audit committee, and the presence of a female on the board provide active monitoring and oversight in reducing fraud occurrence. Results for rationalization suggest that prior violations and frequent changes of external auditors increase the chances of fraud occurrence. This research offers possible insights to auditors, managers, and regulators to prevent, detect, and react to fraud. Specifically, it highlights the specific factors that may exacerbate the fraudulent intentions of firms. (shrink)

Mitochondrial replacement technology (MRT) is an emerging and complex bioethical issue. This treatment aims to eliminate maternal inherited mitochondrial DNA (mtDNA) disorders. For Muslims, its introduction affects every aspect of human life, especially the five essential interests of human beings—namely, religion, life, lineage, intellect, and property. Thus, this technology must be assessed using a comprehensive and holistic approach addressing these human essential interests. Consequently, this article analyses and assesses tri-parent baby technology from the perspective of Maqasidic bioethics—that is, Islamic bioethics (...) based on the framework of Maqasid al-Shariah. Using this analysis, this article suggests that tri-parent baby technology should not be permitted for Muslims due to the existence of third-party cell gametes which lead to lineage mixing and due to the uncertain safety of the therapy itself and because the major aim of the technology is to fulfil the affected couples interest to conceive their own genetically healthy child, not to treat and cure mtDNA disorders sufferers. (shrink)

Abstract: The discovery of DNA paternity tests has stirred a debate concerning the definition of paternity and whether the grounds for such a definition are legal or biological. According to the classical rules of Islamic law, paternity is established and negated on the basis of a valid marriage. Modern biomedical technology raises the question of whether paternity tests can be the sole basis for paternity, even independently of marriage. Although on the surface this technology seems to challenge the authority of (...) Islamic law in this area, the paper argues that classical Islamic rulings pertaining to paternity issues continue to hold higher authority even in cases of conflict with modern technology-based alternatives. Through closer analysis, the paper traces the emergence of a differentiation in the function of DNA tests between identity and paternity verification. While the former is accepted without reservation, the latter is approved only when it does not violate the rulings of Islamic law. (shrink)

The Aceh Jinayat Qanun, which is often considered violating Human Rights, has become the choice of the non-Muslim minorities as their rational choice. This study aims to analyze non-Muslims’ choice of The Aceh Jinayat Qanun implemented by the Sharia Court in Aceh and its underlying motives. This study relies on field research involving observations, in-depth interviews with Sharia Court judges, Head of the Islamic Sharia Service, Acehnese clerical figures, and Non-Muslims involved in criminal cases handled by the Sharia Courts. This (...) study also analyzes Sharia Court decisions on criminal cases involving non-Muslims and various related documents issued by the Sharia Courts, police, and prosecutors. The study was undertaken between July 2017 and March 2020. The study shows that the Acehnese non-Muslims do not select The Aceh Jinayat Qanun because of its religious values but based on practicality, efficiency, and socio-cultural consideration. The Sharia-based sentences, which have often been conceived as inhuman and violate fundamental human rights, are chosen and become the rational choice for non-Muslims in solving their legal issues. This paper concludes that the implementation of the Sharia on non-Muslim has not always been negative. This paper demonstrates non-Muslims’ interest to choose Sharia-based criminal justice or The Aceh Jinayat Qanun over the Criminal Code. This can be seen as their rational choice over a more efficient, low-cost, effective, and fast legal process offered by The Aceh Jinayat Qanun sentencing system. (shrink)

This study examines the relationships between a company''s emphasis on discretionary social responsibility, environment, and firm performance. It tests the proposition that environmental munificence and dynamism moderate the relationship between discretionary social responsibility and financial performance. Social responsibility was measured with a three-item scale in a sample of 62 firms using a questionnaire. Environmental munificence and dynamism were measured using archival sources as was financial performance (return on assets and return on sales). The results of moderated regression analyses and subgroup (...) analyses found a significant moderating effect of environment on the social responsibility-firm performance relationship. Discretionary social responsibility contributes to firm performance in environments that are dynamic and munificent. (shrink)

The earliest debate on the argument from ignorance emerged in Islamic rational theology around the fourth/tenth century, approximately seven centuries before John Locke identified it as a distinct type of argument. The most influential defences of the epistemological principle that are encountered in Mu sources, particularly r and al-Malimar, and was eventually classed as a fallacy by Fakhr al-Dzyat al-l contains the most definitive and comprehensive refutation of classical kalm summa. According to the eighth/fourteenth-century historian Ibn Khaldarism took during the (...) sixth/twelfth century. (shrink)

Tri-parent baby technology is an assisted reproductive treatment which aims to minimize or eliminate maternal inheritance of mutated mitochondrial DNA. The technology became popular following the move by the United Kingdom in granting license to a group of researchers from the Newcastle Fertility Centre, Newcastle University to conduct research on the symptoms of defective mtDNA. This technology differs from other assisted reproductive technology because it involves the use of gamete components retrieved from three different individuals. Indirectly, it affects the preservation (...) of lineage which is important from an Islamic point of view. This paper aims to analyze and discuss the implications of the tri-parent technology on preservation of lineage from the perspective of Maqasid al-Shari’ah based the Islamic bioethics. The analysis shows that there are a few violations of the preservation of lineage, hence the tri-parent baby technology should not be permitted. (shrink)