Social interactions through social commerce platforms empower consumers to share their personal experiences with others, but its role becomes more significant for societal protection during COVID-19. Numerous scholars have studied e-commerce extensively, but there is a lack of studies to identify social commerce characteristics to attract potential consumers during COVID-19. This study aims to examine the role of social commerce constructs by integrating social presence as a moderator in the model to explain consumers online shopping intentions in a Pakistani context, (...) where lack of trust on the reliability and validity of comments from other consumers being considered the growing concern toward the success of social commerce. The quantitative data were collected from the respondents living in different cities of Pakistan. Most of the hypothesis supported and demonstrate the positive response from the Pakistani consumers having experience in shopping through social commerce platforms. The findings of this study will help scholars and managers to understand the attitude of Pakistani consumers. (shrink)

The economic stability of a country, such as Pakistan is dependent on the construction of mega-projects, such as the China-Pakistan Economic Corridor. However, certain external factors and project characteristics may delay the construction of infrastructure projects; scholars have not investigated the development of CPEC from this perspective. In addition, the COVID-19 outbreak has hindered CPEC initiatives. This analysis will examine the effect of external environment factors on CPEC, and benchmark the project’s effects on economic stability through CPEC’s development by incorporating (...) 523 samples obtained from employees of various CPEC projects. Structural equation modeling was used to analyze all hypotheses proposed here on AMOS 21.0 tools. According to the findings of this study, the CPEC external environment and project benchmark characteristics have a negative effect on the construction of CPEC development. Furthermore, the development of CPEC is found to have a significant effect on economic stability. However, fear of COVID-19 has weakened the relationship between CPEC development and economic stability. Finally, we also discuss the implications and limitations of the study. (shrink)

This research probes the influence of the construction of the China-Pakistan Economic Corridor on the tourism development behavior of local residents. By applying social exchange theory, this study examines the impact of the community dimension on tourism development behavior through overall attitude. In addition, this study also examines the use of social media as a moderator in the relationship between overall attitude and tourism development. A survey tool has been used to obtain data from the people of Gilgit-Baltistan. Hypotheses were (...) examined using the structural equation method on 417 survey responses. The findings indicated community satisfaction and an overall positive attitude to the effects of development, although a negative attitude regarding concerns about community resources. Overall, attitude has a significant impact on tourism development behavior. Additionally, the use of social media strengthens the relationship between overall attitude and behavior that favors tourism development. (shrink)

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be (...) preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

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)

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)

There is no consensus regarding whether Gilles Deleuze offers a cogent theory of the Other. Deleuze develops the notion of the Other-structure, but given his scarce remarks on this concept, his treatment of this issue is debated. This article argues that to elucidate Deleuze's philosophy of the Other, his notion of the Other-structure must be analyzed in parallel to Edmund Husserl's intersubjective theory. This comparison, made possible by Natalie Depraz's reading of the Husserlian alterity, reveals nuanced phenomenological traces in Deleuze's (...) Other-structure and its implicated structural moments while substantiating his affirmation of the Otherless world, as an impetus to surpass phenomenology. (shrink)

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)

Political ideologies devoted either to the elimination or exclusion of religion from, or to its imposition on, the public sphere, and which are prepared in either case to capture State Power to achieve their vision for Society, must inexorably deny to citizens fundamental human rights and civil liberties – in a globalizing world where sustainable societies must become more culturally heterogeneous and where the continuing rise of religion is inevitable, so argues the author in this article. What is needed is (...) a polity that privileges tenets of democratic pluralism, human rights and multiculturalism over and above secularism or any of its various oppositional frameworks. The author posits that a Secular State is incapable of guaranteeing fundamental human rights to its citizens within a democratic framework. Secularism never triumphed as the ideology of state without important civil liberties being abjured. At the same time, any State applying Shari'ah as public law, must not only deny to non-Muslims fundamental human rights, but will also eventually deny Muslims their self-determination at both personal and collective levels and will in due course cease to be a State. The author calls for a re-thinking of human rights in order to make them more acceptable universally across diverse cultures. (shrink)

Psychological disorders such as depression are common. Many of these disorders can be evaluated and diagnosed, and above all they are preventable. This study was conducted with the aim of determining depression prevalence rate and its related factors among students of Quchan University of Technology, Quchan, Iran. In a cross-sectional study, 359 students were selected by using simple random sampling. Demographic characteristics were gathered and subjects were evaluated by the Beck’s Depression Inventory and the Beck’s Anxiety Inventory. SPSS software was (...) used for statistical analysis and logistic regression, Chi-square and Mann-Whitney tests were utilized for this purpose. The age mean of students was 21.02±2.57. 93 subjects suffer from depression and 266 subjects are not depressed..There is no significant difference between depression and each of these variables: gender, body mass index, marital status, field of study, living in dormitory, and depression ; but there was significant difference between depressed and non-depressed students in terms of salary, anxiety, educational level, and satisfaction with field of study. According to the results, anxiety, educational level, satisfaction with field of study and monthly income impact depression. Improving the students' consultancy in universities can be helpful to decrease anxiety. In addition, consultants can prepare students for selecting their favorite field of study. Also, it is suggested that university officials provide financial facilities such as interest-free loan for students. (shrink)

Birth order has been examined over a wide variety of dimensions in the context of modern populations. A consistent message has been that it is better to be born first. The analysis of birth order in this paper is different in several ways from other investigations into birth order effects. First, we examine the effect of birth order in an egalitarian, small-scale, kin-based society, which has not been done before. Second, we use a different outcome measure, fertility, rather than outcome (...) measures of social, psychological, or economic success. We find, third, that being born late in an egalitarian, technologically simple society rather than being born early has a positive outcome on fertility, and fourth, that number of older siblings and sibling set size are even stronger predictors of fertility, especially for males. (shrink)

Criticism of Nurcholish Majid's thoughts on Islamic reform.

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)

On Islamic ethics according to Hamka, an Indonesian ulama and writer.

The 2008 financial crisis exposed the dark side of the financial sector in the UK. It brought attention to the contaminated culture of the business, which accommodated the systemic malpractices that largely contributed to the financial turmoil of 2008. In the wake of the crisis there seems to be a wide consensus that this contaminated culture can no longer be accepted and needs to change. This article examines the ills of the UK financial market, more specifically the cultural contamination problem, (...) which was uncovered by the 2008 financial crisis, in order to explore its genesis and the suitable solutions for it. In this regard, the article analyses the ethical finance sector from theoretical and practical perspectives in order to assess its role in addressing the cultural contamination problem of the UK financial market. (shrink)

The tsunami effect of the COVID-19 pandemic is affecting many aspects of scientific activities. Multidisciplinary experimental studies with international collaborators are hindered by the closing of the national borders, logistic issues due to lockdown, quarantine restrictions, and social distancing requirements. The full impact of this crisis on science is not clear yet, but the above-mentioned issues have most certainly restrained academic research activities. Sharing innovative solutions between researchers is in high demand in this situation. The aim of this paper is (...) to share our successful practice of using web-based communication and remote control software for real-time long-distance control of brain stimulation. This solution may guide and encourage researchers to cope with restrictions and has the potential to help expanding international collaborations by lowering travel time and costs. (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)

In Cognitive science and philosophy of consciousness, the explanatory gap, following Joseph Levine, refers to the unintelligible link between our conscious mental life and its corresponding objective physical explanation; the gap in our understanding of how consciousness is related to a physical or a physiological substrate :354–361, 1983). David Chalmers holds the explanatory gap as the evidence for a form of metaphysical dualism between consciousness and physical reality. On the other hand, McGinn takes it as an epistemic rather than an (...) ontological gap. Considering the recent advances in neuroscience, however, the reductionist approaches have become replete, which attempt to reduce consciousness and subjectivity to neurobiological accounts. On this view, consciousness mirrors the brain mechanisms, and the self is formulated as an illusory product or construct of neuronal processes. Thomas Fuchs, who is committed to embodied and enactive approaches toward cognition, in Ecology of the Brain, espouses an enactive-ecological perspective concerning the problem of the explanatory gap. He develops an account of human’s life in its dual aspects of the living body and lived body which, on the one hand, defies the ontological dualism and, on the other hand, avoids drifting towards any form of reductionism. Often, the ontologically monistic approaches to the explanatory gap have inclined to a form of reductionism because they conceive consciousness as either identical with its physiological substrate or caused by it, where in both cases, consciousness is claimed to be explainable within the framework of physicalism. Fuchs, however, defends an ontological monism which remains irreconcilable with reductionism. In his account of dual aspects, there is no interaction or impact between the sphere of subjectivity and nature; however, these two aspects imply one another. In this essay, I will develop the philosophical justification of the above reformulation of the mind–body problem and employing the analogy of light will canvass the paradoxical relationship between dual aspects in a phenomenological framework. (shrink)

There is a research programme in linguistics that is founded on describing language as an emergent phenomenon. This paper clarifies how the core concept of emergence is deployed in this emergentist programme. We show that if one adopts the weak understandings of the concept of language emergence, the emergentist programme is not fundamentally different from the other non-emergentist research programmes in linguistics. On the other hand, if one adopts the stronger understandings of emergence then the programme would have a unique (...) character, but at the cost of some corollaries (philosophical, but not only) which the emergentist linguists would seemingly want to avoid. We show that if the emergentists accept those corollaries, the resulting hypothetical emergentist programme would be totally different from the emergentist programme in its present shape. We conclude that the emergentist programme, as it stands, should be either abandoned or reshaped in both theory and methodology. (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)

As with many other countries, Malaysia is also developing and promoting biomedical research to increase the understanding of human diseases and possible interventions. To facilitate this development, there is a significant growth of biobanks in the country to ensure continuous collection of biological samples for future research, which contain extremely important personal information and health data of the participants involved. Given the vast amount of samples and data accumulated by biobanks, they can be considered as reservoirs of precious biomedical big (...) data. It is therefore imperative for biobanks to have in place regulatory measures to ensure ethical use of the biomedical big data. Malaysia has yet to introduce specific legislation for the field of biobanking. However, it can be argued that its existing Personal Data Protection Act 2010 has laid down legal principles that can be enforced to protect biomedical big data generated by the biobanks. Consent is a mechanism to enable data subjects to exercise their autonomy by determining how their data can be used and ensure compliance with legal principles. However, there are two main concerns surrounding the current practice of consent in biomedical big data in Malaysia. First, it is uncertain that the current practice would be able to respect the underlying notion of autonomy, and second, it is not in accordance with the legal principles of the PDPA. Scholars have deliberated on different strategies of informed consent, and a more interactive approach has recently been introduced: dynamic consent. It is argued that a dynamic consent approach would be able to address these concerns. (shrink)

This study discusses the impact of different economic indicators on economic stability, including honest leadership, improved infrastructure, revenue generation, and CPEC taking into account the double mediating role of environmental sustainability and sustainable development, while considering the latest COVID-19 situation. This study adopted primary data collection methods and obtained data from the employees of CPEC by using questionnaires and smart-PLS for analysis purposes. The results revealed that honest leadership, improved infrastructure, revenue generation, and CPEC have a positive nexus with economic (...) stability. Despite the severe impact of COVID-19 on the country’s economy, the economic corridor plays a vital role in stabilizing the state’s economy and supports all those related to this phenomenal project either directly or indirectly. (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)

Recently, due to the rapid progress of computer technology, researchers develop an effective computer program to enhance the achievement of the student in learning process, which is Intelligent Tutoring System (ITS). Science is important because it influences most aspects of everyday life, including food, energy, medicine, leisure activities and more. So learning science subject at school is very useful, but the students face some problem in learning it. So we designed an ITS system to help them understand this subject easily (...) and smoothly by analyzing it and explaining it in a systematic way. In this paper, we describe the design of an Intelligent Tutoring System for teaching science for grade seven to help students know the 7 characteristics for living things smoothly. The system provides all topics of living things and generates some questions for each topic and the students should answer these questions correctly to move to the next level. In the result of an evaluation of the ITS, students like the system and they said that it is very useful for them and for their studies. (shrink)

_Yanomami_ raises questions central to the field of anthropology—questions concerning the practice of fieldwork, the production of knowledge, and anthropology's intellectual and ethical vision of itself. Using the Yanomami controversy—one of anthropology's most famous and explosive imbroglios—as its starting point, this book draws readers into not only reflecting on but refashioning the very heart and soul of the discipline. It is both the most up-to-date and thorough public discussion of the Yanomami controversy available and an innovative and searching assessment of (...) the current state of anthropology. The Yanomami controversy came to public attention through the publication of Patrick Tierney's best-selling book, _Darkness in El Dorado,_ in which he accuses James Neel, a prominent geneticist who belonged to the National Academy of Sciences, as well as Napoleon Chagnon, whose introductory text on the Yanomami is perhaps the best-selling anthropological monograph of all time, of serious human rights violations. This book identifies the ethical dilemmas of the controversy and raises deeper, structural questions about the discipline. A portion of the book is devoted to a unique roundtable in which important scholars on different sides of the issues debate back and forth with each other. This format draws readers into deciding, for themselves, where they stand on the controversy’s—and many of anthropology’s—central concerns. All of the royalties from this book will be donated to helping the Yanomami improve their healthcare. (shrink)

The Heisenberg-Gabor uncertainty principle defines the limits of information resolution in both time and frequency domains. The limit of resolution discloses unique properties of a time series by frequency decomposition. However, classical methods such as Fourier analysis are limited by spectral leakage, particularly in longitudinal data with shifting periodicity or unequal intervals. Wavelet transformation provides a workable compromise by decomposing the signal in both time and frequency through translation and scaling of a basis function followed by correlation or convolution with (...) the original signal. This study aimed to compare the accuracy of predictive models in mental arithmetic in time and frequency domains. Analysis of the author's response time at mental arithmetic using a soroban was modeled for two periods, an initial period, and a return period both separated by an interval of 370 days. The median response times in seconds was longer for all tasks during the TI compared to the TR period, for addition [CTAdd 62 vs 50 s] and summation [CTSum 68 vs 57 s]. Response times were longer for errors regardless of the study period or task. There was an increasing phase difference for the addition and summation tasks during the TI period toward the end of the series 49.65o compared to the TR period where the phase difference between the two tasks was only 2.05o, indicating that both tasks are likely demonstrating similar learning rates during the latter study period. A comparison between time and time/frequency domain forecasts for an additional 100 tasks demonstrated higher accuracy of the maximum overlap discrete wavelet transform model, where the mean absolute percentage error ranged between 5.48 and 8.19% and that for the time domain models [autoregressive integrated moving average, generalized autoregressive conditional heteroscedasticity ] was 6.16–10.80%. (shrink)

It is evident that disunity is a reality wherever we look in the world today. Even within the Body of Christ there is a lack of unity that is appalling. The universal church needs to develop a greater urgency about it and at the same time, do more about it than most are doing. If the universal church comes to a realization that genuine Christian unity is already ‘an established reality and can progressively be realized and brought into the actualities (...) of life’, perhaps then the universal church would strive harder to create and maintain a sustainable Christian unity making it a ‘lived reality’. As a Reformed family, we believe in the creative and redemptive activity of God, inaugurated in Jesus Christ but not yet completed. The Kingdom of God is a present reality, which will be expressed anew in all its fullness. This is our Christian hope, which is fundamental to our Christian faith and Christian faith is expectant faith. The universal Church therefore must offer the image of a people who are mature in faith and capable of finding a meeting-point beyond denominational barriers and not the image of a people divided and separated because of ecclesiastical differences. It is hoped that the Global Christian Forum will continue to reflect that image. (shrink)

This study was part of a larger cross-national research project at the Norway’s University of Bergen, which involved participants from over 30 countries. This undertaking delves into developmental assets, creativity, and thriving, and the part they play in determining mental health. Thus, this study examined the developmental assets, creativity, thriving, and their importance to mental health in a sample of Malaysian emerging adults. This study was based on a sample of 394 undergraduate students, comprising 264 females and 130 males, ranging (...) between the ages of 18 and 26 years. Two subscales of the Reisman diagnostic creativity assessment were used to measure creativity. Meanwhile, thriving indicators of Search Institute were used to measure thriving while the short form of the mental health continuum for adolescents was used to measure mental health. An online Google form was used to collect data from university students enrolled in both public and private universities. The correlation analysis results revealed that all the variables were positively correlated to each other and that the relationship between development assets, creativity, thriving, and mental health ranged from weak to moderate. Multiple regression analysis produced four models that indicated that positive identity, support, creativity, and thriving have a significant influence on mental health among emerging adults. Further, analyses using the PROCESS procedure demonstrated significant indirect effects of positive identity and support on mental health through its effects on creativity and thriving. As such, it is our recommendation that mental health practitioners tailor their treatment approach to include positive identity, support, creativity, and thriving in their sessions with Malaysian emerging adults. (shrink)

Drawing on fiqh al-aqalliyyat, this article introduces a Muslim minorities curriculum and negotiates the notion of diasporicity as a process that signifies a community’s readiness to respond to its own cultural, religious and literacy practices. More specifically, first, I propose a Muslim minorities curriculum that is informed by diasporicity and fiqh al-aqalliyyat. Second, the article makes a distinction between diaspora and diasporicity. In what ways can diasporicity itself be conceptualized to advance Muslim education and what are the pedagogical implications? Third, (...) it identifies what I call dialectical constructs within fiqh al-aqalliyyat that are conducive to diasporicity, namely, qiyas, ijtihad, istihsan, and taysir. Additionally, this article explores contingency as an overlooked philosophical and pedagogical dimension, which advances intercultural and critical thinking skills. It conceptualizes a Muslim education that is attuned to the “curriculum-as-lived”; hence it develops an educational theory that validates diasporicity. (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)