Due to its structure, language is open to change with the differentiation of time and events. The importance of language, which has a great importance in interpersonal communication, is much more privileged for Muslims who shape their civilizations according to the Qur’ān. Because the language in question in this medium is not only an element that completes human relations, but also the language of religion with divine characteristics, which communicates with people through revelation and belongs to the supreme creator. It (...) is normal for a language, which is considered to be a social phenomenon, to be constantly open to change due to meaning expansion, meaning narrowing or meaning distortions. It is possible to change the language in proportion to the development of the human mind. However, if the “language of religion” is in question, it is extremely important in terms of the universal messages it carries that the concepts it contains should not be expanded or distorted in order to preserve the purity of that religion. It is certain that the change that will occur in the words of the Qur’ān will affect its interpretation and thus religious life. In a realm where revelation is fixed and unchangeable, time and understanding are variable, what matters to us is how much we are in harmony with the first and essential meaning given to the concepts in our effort to understand the Qur’ān. In this article, with the revelation of the revelation, the expansion of the concept of mustad‘af to gain new political meanings, a case which almost all commentators have agreed on until today, has been analyzed, especially in the last century. The concept of mustad‘af, which is mentioned in four verses in the Qur’ān and is rarely included in the hadiths, basically represents the people who have not had the opportunity to migrate to live their faith, who were persecuted by deniers and oppressors and whose right to worship was taken away. The concept of mustad‘af, which basically means “weak, belittled and oppressed”, gained a religious content with Islam and preserved it. While the concept has been used in a narrow sense in the Sunni world until today and did not develop any meaning, it found a wide place in the Shiite world and underwent new meaning expansions. After the period of Hulefa-i Raşidîn, the Shiites accepted themselves as victims of the treatment they received by the political powers and named themselves as mustad‘af, and they produced a literature of victimization from there. This concept, which is used by Shiite scholars for people who sometimes do not fall into blasphemy and shirk, and sometimes believe in Allah and His Messenger, although they are not subject to the sect of shia, has been made available for new meanings with the change of world politics after the modern period. In the 19th century, the “social justice” and “equality” discourses of communism affected the Islamic world as well as the whole world. In addition to the establishment of many “left”-centered political parties in the Islamic world, contemporary Muslim thinkers were also influenced by this, and after a while many Islamic values started to be considered as left-wing. Especially before the Iranian Islamic Revolution in 1979, the proletariat and bourgeois conflict was evaluated as an affiliate and mustad‘af, and it was hoped that the neglected masses would be converted to Islam with this new discourse. Those who have an imperialist and capitalist character, covet the wealth of third world countries and do all kinds of evil against them. Those who were left weak, exploited and stripped of their resources were regarded as mustad‘af. Again, the dictators who came to power against the will of the Muslims were evaluated as mustaqbir and the masses of the people as mustad‘af. It is possible to read a historical or religious text through any ideology. However, the fact that should not be ignored here is that if every word and concept in the Qur’ān loses its meaning in the medium and culture in which it descended, the language of religion and therefore all values belonging to religion will evaporate over time. (shrink)

This paper discusses conventional and Islamic concepts of distributivejustice, and develops propositions for the establishment of firms deemed to bemoral firms from Islamic perspective. Generally, distributive justice impliesthat goods should be distributed among members of the community accordingto their standing in society. In the Islamic scenario, however, the positive andthe normative aspects work simultaneously. The management of a firm seeksnot only to earn profit in this world but also to get reward in the life-hereafter.Thus, it is duty of a firm (...) to serve the community and look after its shareholders,employees and consumers. This paper also postulates that in a cooperativecum-competitive environment, firms have the same responsibilities as othermembers of the society. Hence, it is the duty of the firm to maintain distributivejustice among its stakeholders. It is also suggested that in the framework of theShariʽah, if there are any imperfections in the market, it is the responsibilityof the state to remove them. This paper also discusses the social and moralresponsibilities of the firms which claim that their products are Shariʽahcompliant. (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)

Contemporary Islamic management scholars have agreed that values are embedded in quality management. Their agreement is grounded on the famous prophetic tradition encouraging diligence in work, uttered more than 1400 years ago, which has been narrated authentically. However, little studies have specifically indicated its application in quality management activities. As quality management is initiated in the West, little attention has been given to Islamic perspective of the discipline. However, as the Japanese had successfully implemented quality management in their cultural value (...) perspective, many parties come to acknowledge the significance of values. In the literature, various Islamic values have been linked to quality management practice. While studies analyzing and categorizing them is limited, several values are redundant or being termed differently, though they are similar in crux. This article compiles the values and categorizes them depending on similar bases of Quranic verses or Prophetic traditions. The categorization proposes a set of Islamic values related to quality management practice, based on a simple frequency analysis matrix. Finally, this article concludes with prospects for future research. (shrink)

Nazariyat, Journal for the History of Islamic Philosophy and Sciences, issued twice a year in English and Turkish (Nazariyat İslam Felsefe ve Bilim Tarihi Araştırmaları Dergisi), is a refereed international journal. It publishes original studies, critical editions of classical texts and book reviews on Islamic philosophy, kalām, theoretical aspects of Sufism and the history of sciences. The goal of Nazariyat is to contribute to the discovery, examination and reinterpretation of the theoretical traditions in the history of Islamic thought, by giving (...) special attention to the post-classical period of it. **ISSN: 2148-8088 E-ISBN: 2547-9415**. (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)

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)

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)

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)

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

Reproductive medical technology has revolutionized the natural order of human procreation. Accordingly, some have celebrated its advent as a new and liberating determinant of kinship at the global level and advocate it as a right to reproductive health while others have frowned upon it as a vehicle for “guiltless exchange of sexual fluid” and commodification of human gametes. Religious voices from both Christianity and Islam range from unthinking adoption to restrictive use. While utilizing this technology to enable the married couple (...) to have children through the use of their own sexual material is welcome, the use of third party, surrogacy, and reproductive cloning are not in keeping with the sacrosanct principles of kinship, procreation through licit sexual intercourse, and social cohesiveness for building a cohesive family as uphold by both Christianity and Islam. To examine such larger issues emanating from these new ways of human procreation, beyond the question of legality, is a point which legal scholars in both Christianity and Islam, when issuing religious decrees, have not anticipated sufficiently. The article proposes to be an attempt to that end through a qualitative critical content analysis of selected literature written on the subject. (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)

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)

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 government of the State of Ohio determined to design several mandatory programs in regular classes to help NRC’s female in mates to prepare themselves upon their release back to the community; one of the programs is Islamic teaching. It is a chance to insert and implement the innovated peaceful Islamic propagation beside the conventional one, especially in western countries like the United States of America. The chance for an innovated dakwah is open upon observing that a lot of non- (...) Muslimah in mates were curious about Islam in an inter-religious meeting. The Arabic script classis not a part of mandatory NRC programs, it is voluntary for non- Muslimin mates designed and implemented by the author. They learn to write and pronounce the Arabic alphabet from “alif’ to ‘ya’ within six weeks. This free class is to support the government programs in order to reduce recidivism among in mates, and upon completing this class they are encouraged to attending the Islamic teaching class. This paper is qualitative research using a sociology approach. The data collection for this research is using participative observation, voluntary interview, and documentation; the collected data were analyzed in the descriptive-qualitative method. The effectiveness and efficacy of the research should be measured in a quantity of non- Muslimah in mates who gradually and peacefully convert to become Muslimah after attending the Arabic script class. The benchmark of effectiveness should be affirmed in mathematic formula i.e. the effectiveness is equal to the number of Muslimah converts divided by the total participant time 100; it is x 100 = 33.33%. Among 9 non- Muslimah participants of free Arabic script class,3 of them converted to be Muslimah. (shrink)

The impetus for this book emerged from our belief that as Africans across the globe are confronted with a myriad of challenges that have been birthed by globalization (i.e. the process of going to a more interconnected world by diminishing the world's social dimension and expansion of overall global consciousness), they must turn to their own ideas for solutions. While many books exist on individual African Isms, such as Afrocentrism, Nasserism, and Pan-Africanism, none exists that has looked at a series (...) of these Isms together. This book is the first to do so and, thus, its justification. Consequently, through this edited volume, we address the applicability of different African Isms to various issues, particularly current issues, on the continent of Africa. Each chapter provides a theoretical framework and topics or issues concerning African people of the continent. It is therefore an innovative scholarly work as no other work has examined these Isms in this manner. Thus, the ideas are quite appealing. Reexamining and applying each of the African Ism in order to challenge Eurocentric myth and reality in current African political, economic, cultural and social matters is quite logical and clear. (shrink)

This comprehensive text on African Mathematics addresses some of the problematic issues in the field, such as attitudes, curriculum development, educational change, academic achievement, standardized and other tests, performance factors, student characteristics, cross-cultural differences and studies, literacy, native speakers, social class and differences, equal education, teaching methods, and more.

This book entails four clearly articulated rubrics and overarching concepts as the foundational basis for analyzing Toyin Falola's work: biography and knowledge production, Africa in the configuration of knowledge, the Yoruba in the configuration of knowledge, and the value of knowledge in terms of policies and politics. The chapters are located within broader epistemological perspectives and undertake critical interpretations and explanations of Falola's writings. Falola's ideas are extended into greater realms of meaning by employing analytical tools from the fields of (...) political science, economics, literature, linguistics, computer science, mathematics, and religious studies. Furthermore, the book situates Falola's ideas in their historical contexts. This approach involves examining related events occurring during the times of the main events of his studies, thereby allowing readers to grasp many subtle details and background information that account for the types of meanings embedded in his writings. The originality of this book therefore hinges upon the clarity with which familiar but unconnected facts about Falola's writings are marshaled into a simpler, pluridisciplinarily analytical unity. (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)

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)

Educational institutions need to respond to global competitive problems, and branding has become a method for higher education institutions to differentiate themselves. Thus, this study attempted to investigate predictors of employee brand-based equity. A cross-sectional research design has been used to record the perception of the teachers, and data are collected using a convenience sampling technique. Before administrating the study on large scale, a pilot testing was conducted, and reliability of the scale and their items was ensured. Pilot testing results (...) indicated a satisfactory reliability level, and constructs correlations were in the assumed directions, which allowed to conduct the study on a large scale. A sample size of 400 was set, and questionnaires were distributed among the participants, out of which, 376 were received back, while 351 were left at the end after discarding incomplete responses. The left over and completed questionnaires indicate 88% response rate. Data have been analyzed through the Smart PLS software by applying the structural equation modeling technique. After establishment of the measurement model through reliability and validity, the structural model was used to test study hypotheses. All the study hypotheses were found statistically significant on the basis of t and p statistics. Results indicate that teacher’s emotional intelligence enhances teachers’ self-efficacy, which further improves their brand-based equity. Similarly, emotional intelligence increases teacher’s performance, which also increases their brand-based equity. Limitations and future directions of the study are also reported. (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)

BackgroundIn this study, medical errors are defined as unintentional patient harm caused by a doctor’s mistake. This topic, due to limited research, is poorly understood in Malaysia. The objective of this study was to determine the proportion of doctors intending to disclose medical errors, and their attitudes/perception pertaining to medical errors.MethodsThis cross-sectional study was conducted at a tertiary public hospital from July- December 2015 among 276 randomly selected doctors. Data was collected using a standardized and validated self-administered questionnaire intending to (...) measure disclosure and attitudes/perceptions. The scale had four vignettes in total two medical and two surgical. Each vignette consisted of five questions and each question measured the disclosure. Disclosure was categorised as “No Disclosure”, “Partial Disclosure” or “Full Disclosure”. Data was keyed in and analysed using STATA v 13.0.ResultsOnly 10.1% intended to disclose medical errors. Most respondents felt that they possessed an attitude/perception of adequately disclosing errors to patients. There was a statistically significant difference when comparing the intention of disclosure with perceived disclosures. Most respondents were in common agreement that disclosing an error would make them less likely to get sued, that minor errors should be reported and that they experienced relief from disclosing errors.ConclusionMost doctors in this study would not disclose medical errors although they perceived that the errors were serious and felt responsible for it. Poor disclosure could be due the fear of litigations and improper mechanisms/procedures available for disclosure. (shrink)