This paper explores attitudes regarding tax evasion and the relationship between personal moral philosophy and such attitudes in a weak tax environment. The results confirm the multidimensionality of tax evasion attitudes. Idealism was negatively related to self-interest tax evasion attitudes while relativism was positively related to such attitudes. Idealism was also positively related to tax evasion attitudes stemming from concerns about the justice of the tax system. Idealists in a weak tax environment seemingly go through a cognitive reframing process where (...) they recognize that the tax system is unfair, and accordingly tax evasion is a way to serve a different moral absolute, that is of equity, rather than another different moral absolute, which is fulfilling obligations to governments. The results are also explained in light of the suggested low moral intensity of tax evasion among respondents. Policy implications are presented. (shrink)

: This article analyses the roles of ‘ulamā’ in propagating the messageof Islam in the Malay world. Islam managed to reach many corners of the Malayworld in the 17th century. Evidence has indicated that ‘ulamā’ were amongthose who had participated actively in propagating the messages of Islam tothe local people. Classical Malay texts served as the best available records tounderstand the roles of these ‘ulamā’ at that time. Hence, analysis are made onselected classical Malay texts in order to understand the (...) actual roles played bythe ‘ulamā’ in the Malay world at that time in transforming the understandingof the local Malay people from the beliefs in Hindu-Buddhist and animism toIslam. Three significant roles of the ‘ulamā’ at that time have been identifiednamely propagating knowledge to the local people, religious advisors to therulers as well as engaging with the non-Muslims. (shrink)

Bangladesh emerged as an independent country in the South Asia in 1971 after being separated from Pakistan. In 1971 it was a very poor country. The general people had a hope and dream that the political parties will develop the country and will eradicate poverty gradually, will provide jobs to the 50% unemployed people, will educate the 60% illiterate people; but their holy hope and dream have not been fulfilled due to frequent hostile political culture, beating, killing among the political (...) party members, no patriotism among the political leaders, massive corruption, unnecessary frequent strike, unnecessary opposition to the government policy etc. This paper has narrated the past and current social and political situation in Bangladesh briefly with the help of data collected from newspapers and statements given by intellectuals and political leaders. Descriptive and analytical research methodology has been applied in this paper to narrate the situation. (shrink)

Following modernization paradigm and some local dynamics conducive to development, some Asian countries emerged as economic tigers in the world. Conversely, other Asian countries including Bangladesh failed to taste economic development despite having monetary and technological aids from some developed nations. Drawing on some social and historical trajectories of the divergent contours of Asian development/ underdevelopment, the paper examines the state of development in Bangladesh. The study has found that Japan is the first country in Asia to achieve modernization, and (...) it was followed by other Asian tigers such as Korea, Taiwan, Singapore, Malaysia and currently China and India. We found that all these Asian tigers exert a developmental model which is characterized by ‘endogenous’ modernity and economic nationalism largely driven by, among other things, long-term economic vision and strong political leadership. While the history of Bangladesh has witnessed various cultural nationalisms, the nation has failed to generate any unified economic nationalism since its independence in 1971. We suggest that Bangladesh needs a long-term development vision—a key thrust for economic nationalism—focusing more on some socioeconomic and legal aspects that have historically become major impediments for development. (shrink)

In this era of razor-edge competition, marketers strive to outperform their rivals by improving their brands. Increasing brand coolness may be the best way to do it. This study used a stimulus organism response model by integration with brand attribution theory to conduct a cross sectional study using purposive sampling technique and surveying young consumers of smart gadgets in Pakistan. A total of 1,178 responses were received and analyzed by structural equation modeling. The results found a positive impact of brand (...) coolness on brand love and brand engagement. Brand experience moderated these links. Brand love and brand engagement also mediated the relationship between brand coolness and consumer well-being and delight. The findings suggest a very important contribution to theory and practice by testing unexploited outcomes of brand coolness. Especially, this study contributes to the consumer well-being literature, again an unexploited aspect of marketing literature. Despite the uniqueness of the findings, the cross sectional design of this study remains a major limitation. Future research may supplement the findings with the help of longitudinal studies. Marketers and practitioners may benefit from this study by improving the coolness of their brands so they may not only increase consumer engagement with the brand but they will also make consumers happy with their brands. (shrink)

The study reported here sought to examine the ethical orientations of business managers and business students in Singapore. Data were obtained using Defining Issue Test. Analysis of Variance revealed that age, education and religious affiliation had influenced cognitive moral development stages of the respondents. Vocation, gender and ethnicity did not seem to have affected moral judgement of the subjects. Contrary to the general view, both business students and business managers demonstrated the same level of sensitivity to ethical dimensions of decision-making. (...) Implications of the findings and limitations of the study are discussed. (shrink)

Consumer well-being is a micromarketing concept that emphasizes on contributions of marketing activities in social welfare. The major objective of the current study is to analyze the impact of self-incongruence on brand dissatisfaction, brand hate, and consumer well-being. This study has utilized the Self-incongruity Theory and the Stimulus-Organism-Response model to test the impact of self-incongruity on anti-consumption and consumer voice behaviors, and subsequent effects on consumer well-being. Data were collected from young consumers of technology products from major cities of Pakistan. (...) A total of 592 consumers answered a paper-and-pencil questionnaire using purposive sampling technique. The data were analyzed by partial least square structural equation modeling. The findings of this study reveal that functional and symbolic incongruity predict brand hate and dissatisfaction, which is positively related with brand retaliation. Brand retaliation is negatively related with consumer well-being. This study offers implications for product designers, marketers, advertisers and other stakeholders to improve congruence between what young consumers of technology products expect and what brands are offering to mitigate negative attitudes and behaviors and increase consumer well-being. (shrink)

We provide evidence of the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) in Palestine, a highly unstable political context. Annual reports of all firms listed on the Palestine Exchange (PEX) for the period 2016-2019 were manually content analysed. A checklist of reported CSR items is summarised into four areas: environmental information, human resources, community involvement, and product and customer service quality. Results indicate a robust positive connection between each of the four dimensions and the composite CSR (...) index with three performance indicators: ROA, ROE, and Tobins Q. Results also find better performing companies with a higher degree of community involvement being greatly appealing, while the environmental dimension was the least resilient. We discuss the significance of community engagement for an unstable context like Palestine from a community cohesion standpoint. (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)

Studies have found that academic dishonesty is widespread. Of particular interest is the case of business students since many are expected to be the leaders of tomorrow. This study examines the cheating behaviors and perceptions of 819 business and engineering students at three private Lebanese universities, two of which are ranked as the top two universities in the country. Our results show that cheating is pervasive in the universities to an alarming degree. We first analyzed the data by looking at (...) the variables gender, college, GPA, and whether the students had taken the business ethics course. We then supplemented this analysis by building an ordered logistic regression model to test whether these independent variables affect the level of engagement in cheating behavior when we control for the other variables. The results show that males engage in cheating more than females and that students with a lower GPA engage in cheating more. We initially find a difference between business and engineering students, but once we control for the other variables, this difference ceases to exist. Our most surprising result is that the business ethics course seems to have a detrimental effect on the cheating behavior of students. Finally, we find that perception plays a key role in defining the behavior of students. The more that students perceive that others are engaging in a certain behavior, the higher the probability that they will engage in the behavior, even if they believe that this behavior constitutes cheating. (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)

_New research on broader determinants of health has culminated into the new paradigm of social determinants of health. The fundamental view that underlies this new paradigm is that socioeconomic and political contexts in which people live have significant bearing upon their health and well-being. Unlike a wealth of research on socioeconomic determinants, few studies have focused on the role of political factors. Some of these studies examine the role of political determinants on health through their mediation with the labour environments (...) and systems of welfare state. A few others study the relationship between polity regimes and population health more directly. However, none of them has a focus on women's health. This study explores the interactions, both direct and indirect, between democracy and women's health. In doing so, it identifies some of the main health vulnerabilities for women and explains, through a conceptual model, how democracy and respect for human rights interacts with women's health._. (shrink)

Significant improvements in human rights and democracy have been made since the adoption of the Universal Declaration of Human Rights by the United Nations in 1948. Yet, human rights, especially women's rights, are still being violated in many parts of the developing world. The adverse effects of such violations on women's and children's health are well known, but they are rarely measured. This study uses cross-national data from over 145 countries to estimate the impact of democracy and respect for human (...) rights on various measures of women's health while controlling for confounding socio-economic factors such as income, education, fertility and healthcare. It finds that democracy and regards for human rights contribute positively to women's health outcomes, as do socio-economic variables. (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.

This study revolves around the configurations of Dou Mbawa [People of Mbawa] in Bima, West Nusa Tenggara, eastern Indonesia, mapped onto the three main sociocultural-religious groups of Muslims, Christians and Parafu [followers of local beliefs]. It focuses on the Raju ritual as a ‘text’, representing social structures and dynamics of religious tension among the Dou Mbawa, which has been understudied in the existing works of literature. The central position of the Raju ritual is highlighted, as it is born from the (...) cosmological worldview and simultaneously practised by all three religious groups annually. Such interwoven ambiguities occurred in the life of the Dou Mbawa, involving ideology, authority and agents or actors, generating tension and confrontation that have led to Raju’s transformation from religious expression to cultural adaptation. Using ethnographic data generated from 2019 to 2020, this study argues that a Raju ritual is a political act that merely reflects the ideology of its supporters and shapes their capital bases and communicative actions to respond to social segregations.Contribution: This article shows how the Raju ritual promotes cohesiveness and harmony for a religiously diverse community by creating a shared ethnic identity and exercising it as a cultural adaptation. (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)

Although AI technologies reportedly can address accessibility issues and the risks have been documented, debates around AI have left developing countries and people with disabilities (PwDs) behind. Despite the global marketization of AI technologies, the understanding of AI and disability in developing countries in the Global South remains scant. Through semi-structured interviews with key personnel of disabled people organizations in Indonesia and Vietnam, this study found that a pocket of the disabled viewed AI as formidable but foreign because of the (...) persistent information void within the disabled community. AI potentially magnifies the existing bias against the disabled, but their unique features and lived experiences are irreplaceable by AI. The findings seek attention from developers, activists, and policy makers in emerging markets as the benefits of AI have reached wider audiences but PwDs and the risks of AI–human interactions to them have been narrowly discussed in Southeast Asia (SEA). (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)

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)

Weeds are a bigger problem in direct seeding rice systems compared to conventional ones, because weeds germinate and grow at the same time as the rice. so it's more competitive. Chemical weed control with herbicides, if done with one active ingredient repeatedly, will cause resistance which threatens biodiversity. This research aims to determine the appropriate dose of the Florpyrauxifen-Benzyl and Cyhalofop mixture in controlling weeds in direct seeding lowland rice plants. The research was conducted in Sambi Village, Sambirejo District, Sragen (...) Regency, Central Java in July - November 2023. The experiment used a complete randomized block design, the treatments were: (1) Florpyrauxifen-Benzyl dose 1000 ml/ha. (2) Florpyrauxifen-Benzyl dose 1250 ml/ha, (3) Florpyrauxifen-Benzyl + chyalofop dose 750 ml/ha + 1000 ml/ha, (4) Florpyrauxifen-Benzyl + chyalofop dose 800 ml/ha + 1000 ml/ha (5) Manual control and (6) no weed control. The experiment was repeated in 4 repetitions with an area of 100 m in each experimental unit2. Research result: Herbicide application Florpyrauxifen-benzyl alone and Florpyrauxifen-benzyl at a dose of 1000 ml/ha b.a. + cyhalofop-butyl dose 750 ml/ha b.a. does not cause poisoning in rice plants. Florpyrauxifen-Benzyl + chyalofop dose 800 ml/ha + 1000 ml/ha showed very mild poisoning and symptoms of poisoning were not visible 14 days after application. Herbicide application Florpyrauxifen-benzyl alone against E. cruis-galli and L. chinensis Some control is not satisfactory, while broadleaf weeds are controlled. The mixed herbicide Florpyrauxifen-Benzyl+chyalofop provides perfect control for all target weeds. The rice yield saved by the single application of the herbicide Florpyrauxifen is between 47.44% - 50.57%, while with the use of the mixed herbicide Florpyrauxifen-benzyl+ cyhalofop-butyl it is 52% -53, 28%. (shrink)

This study aims to determine, analyze, and explain the influence of Intellectual and Creativity on Organizational Performance, the influence of Intellectual on Creativity, as well as the mediating role of Creativity in the influence of Intellectual on Organizational Performance. The research adopts a quantitative approach. The population of this study consists of 60 owners with a sample size of 60 owners of MSMEs Manik-Manik Plumbon Gambang. Data collection is done through questionnaire distribution using Likert scale. Data analysis technique involves SEM-PLS (...) (Structural Equation ModelingPartial Least Square) with the assistance of SmartPLS application. The results of this study indicate that Intellectual Capital can enhance Organizational Performance, Intellectual Capital can enhance Creativity, Creativity can enhance Organizational Performance, and Creativity can partially mediate the relationship between Intellectual Capital and Organizational Performance. (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)

Though centuries old, Islamophobia has increased in intensity as it is extensively documented by surveys and reports published by various governmentaland non-governmental organizations. This dislike towards Islam and Muslims is, due, amongst other factors, to an increasing number of Muslim citizens and asylum seekers in the West bent upon preserving their own identity giving rise to the perception of “us” versus “them.” Such negative evaluations by the in-group may be due to the conflicting values, beliefs and the actual or perceived (...) threat posed by Muslims. This is also attributed to the negative messages transmitted by the national media and the powerful elite. The strategy for countering Islamophobia must concentrate on “unlearning intolerance” by focusing on removing negative perceptions through education, reforming the media and reshaping the foreign policy of Western powers. (shrink)

This paper is an attempt at re-examining the question of co integration and causality between money supply and inflation. As a first step we have used the statistical theory of integrated regresses to establish the time series properties of MI, M2, CPI and WPI economic series for Pakistan and then tested causality between money supply and inflation using Granger causality test. The result indicates that M,, M2, CPI and WPI are integrated of order one. Both M1 and M2 are co (...) integrated with CPI and WPI. The result also indicates that money supply cause inflation irrespective of whether it is represented by the CPI or WPI. It is also observed that inflation. cause changes in money supply, irrespective of whether it is measured as M1 or M2. (shrink)

The food industry is a major contributor to climate change and has been linked to environmental and health issues due to excessive use of agrochemicals. To address these issues, responsible consumption and production have emerged. Organic certification is a common strategy for assuring consumers about sustainability. However, there is little research on organic food consumption in emerging countries. This study aims to examine the impact of green consumption values on environmental concerns using the theory of consumption values and also looks (...) at the moderating effects of buying involvement. The researchers gathered data from 48 farmer markets in Punjab, Pakistan. They analyzed 730 respondents' data and found significant positive correlations between environmental concerns and multi-dimensional green consumption values. The epistemic value was identified as a highly significant predictor of environmental concerns. The studied relationships are influenced by the buyer's level of involvement (low, average, and high), with significant differences in the connections between environmental concerns and consumption values among consumers with different levels of buying involvement. The findings have important implications for increasing organic food consumption in the mainstream market. This initiative is a significant milestone in achieving Responsible Consumption and Production (SDGs-12th), as organic production benefits human health and promotes a sustainable environment. (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)

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)