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)

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)

Rapid development in the area of assisted reproductive technology, has benefited mankind by addressing reproductive problems. However, the emergence of new technologies and techniques raises various issues and discussions among physicians and the masses, especially on issues related to bioethics. Apart from solutions provided using conventional bioethics framework, solutions can also be derived via a complementary framework of bioethics based on the Higher Objectives of the Divine Law in tackling these problems. This approach in the Islamic World has been applied (...) and localised in the Malaysian context. Thus, this paper highlights a conceptual theoretical framework for solving current bioethical issues, with a special focus on ART in the Malaysian context, and compares this theory with conventional theories of bioethics. (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)

Criticism of Nurcholish Majid's thoughts on Islamic reform.

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)

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)

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)

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)

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 article mitigates the challenges of previously reported literature by reducing the operating cost and improving the performance of network. A genetic algorithm-based tabu search methodology is proposed to solve the link capacity and traffic allocation problem in a computer communication network. An efficient modern super-heuristic search method is used to influence the fixed cost, delay cost, and variable cost of a link on the total operating cost in the computer communication network are discussed. The article analyses a large number (...) of computer simulation results to verify the effectiveness of the tabu search algorithm for CFA problems and also improves the quality of solutions significantly compared with traditional Lagrange relaxation and subgradient optimization algorithms. The experimental results show that with the increase of the weighted coefficient of variable cost, the proportion of variable cost in the total cost increases from 10 to 35%. The growth is relatively slow, and the fixed cost is still the main component. In addition, due to the increase in the variable cost, the tabu search algorithm will also choose the link with large luxury to reduce the variable cost, which makes the fixed cost slightly increase, while the network delay cost and average delay slightly decrease. The proposed method, when compared with the genetic algorithm, has more advantages for large-scale or heavy-load networks. (shrink)

The topology optimization of computer communication network is studied based on improved genetic algorithm, a network optimization design model based on the establishment of network reliability maximization under given cost constraints, and the corresponding improved GA is proposed. In this method, the corresponding computer communication network cost model and computer communication network reliability model are established through a specific project, and the genetic intelligence algorithm is used to solve the cost model and computer communication network reliability model, respectively. It has (...) been proved that GA can solve the complex problems of computer working environment better, which is 80% higher than the general algorithm, and can select the optimal scheme pertinently. (shrink)

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

The Intercultural, Educational, and Interdisciplinary Borderlines -- Intercultural Encounters, Discord, and Discovery: Medieval Times Amid Evil Times? -- The Dialogical Paradigm -- Al-Kindi on Education: Curriculum Theorizing and the Intercultural Minhaj -- Intercultural Farabism: Towards a Tripartite Model of Dialogical Education -- Rihla as the Sojourner's Deliverer from Error: Al-Ghazali's Interdisciplinary and Intercultural Journey of Epistemic Crisis -- The Averroesian Deliberative Pedagogy of Intercultural Education -- Concluding Thoughts and Implications.

Students’ Quality Circles (SQCs) are considered in the context of English Language Teaching in Pakistan, with a focus on oral expression. SQCs offer many educational benefits.

President Trump’s declaration of Jerusalem as the capital of Israelhas been condemned across Arab and predominantly Muslim countries. Basedon the documentary analysis, this study analyses the reasons for DonaldTrump’s decision, its implication and consequences for Palestinian peaceprocess.It is found that President Trump was following through on his majorcampaign promise to recognize Jerusalem and was simply implementing theCongress decision to relocate Jerusalem. The argument that this decision willadversely affect the role of the US as an honest broker in Israel-Palestine conflictis untenable. (...) The US has never been an impartial moderator and has sidedwith Israel militarily, economically and politically. The peace-process did notmaterialise simply because Israel was not willing to concede to an independentPalestinian state and because the US was not willing to exert pressure on Israelto agree to a two-state solution. (shrink)

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

The outbreak of COVID-19 comes at the time when a shrinking public sector healthcare is an acknowledged fact in post-colonial societies. The policies adopted by the apparatus of most nation states for the past thirty years or more reveal that providing healthcare to all sections of societies is not a priority. The gradual process of economic liberalization has established “market” as the only legitimate mechanism of the distribution of goods/services as per the efficiency principle. The financial markets are globalized in (...) such a manner that nation states are constantly losing their capacity to perform redistributive functions. State withdrawal from the provision of welfare rights is undermining its moral authority to impose any normative imperative to the people who are being left alone at the mercy of market forces. But the spread of COVID-19 on a global scale has provided an opportunity to the nation state. With the help of healthcare systems, the State has reasserted itself as the ultimate archangel to define human beings and their respective status in the newly emerging nomenclature of the public sphere. In this paper, the rejuvenation of the nation state with respect to bio-power will be discussed in the postcolonial context. (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 examined auditors'' perceptions of the relative level of risk of fraud and material irregularities associated with the presence of six red flag factors and also evaluated the quality of auditors'' judgements. The study was conducted in two stages. In the first stage, subjects were asked to rank the importance of 15 factors that proxy the existence of material misstatements. Based on the responses to this questionnaire, 6 of the most important factors were identified and included in the second (...) stage, a lens model experiment. In the lens model experiment, 30 experienced auditors from a cross-section of Big 6 firms were used as subjects in a repeated-measures ANOVA design. Results showed that misstatements in prior audits and indicators of going-concern problems were perceived to be the most significant factors in alerting auditors to the risk of fraud and material irregularities. In making these judgements, auditors demonstrated a relatively high level of consensus and consistency. However, the two most important factors in the lens model experiment are not the same as the results of the first survey suggesting that the first group of respondents, faced with a simple questionnaire, used heuristics in their decision making. The results have implications for audit practice. (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)

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)

Rapid developments in science and technology have resulted in novel discoveries, leading to new questions particularly related to human values and ethics. Every discovery and technology has positive and negative implications and affects human lives either directly or indirectly, involving all walks of life. Bioethical discourse in Malaysia must consider the multiracial and multireligious background of Malaysia and especially the Islamic view as the majority of Malaysians are Muslims and Islam is the religion of the federation. This article discusses several (...) selected bioethical issues in Malaysia by studying the application of maṣlaḥah (the public good) and mafsadah (evil and harms) in Malaysian Islamic rulings (fatwas). This article uses the critical interpretation approach, as this is an ethical, interpretive, textual, and contextual analysis. In a situation when there is a conflict between maṣlaḥah and avoidance of mafsadah, it is preferred to attempt to address both needs. However, if maṣlaḥah and avoidance of mafsadah are mutually exclusive, the decision to choose must be made by weighing (tarjīḥ) and choosing the one which is superior. The maṣlaḥah and mafsadah concepts play vital and significant roles in bioethical discourse to realize human essential interests, namely faith, life, lineage, intellect, and property, thus achieving maqāṣid al-sharīʿah (the ultimate goal of sharia). This concept helps in guiding bioethical discussions, especially in determining the priority between achieving benefits and avoiding harms. The application of this concept will also assist Malaysian authorities in formulating appropriate rulings, especially bioethical issues related to Malaysian Muslims’ lives. (shrink)

The Cameron Highland’s by-election held in January 2019 waskeenly contested by two major political coalitions in a district in Pahang. Itwas an election with a difference. The ruling coalition at the national level wasthe underdog contesting in a state controlled by BN/UMNO, the oppositionwhich, in turn, has been in shambles since GE 14, with only three of 13 partiesremaining in the coalition. The by-election created history by electing an OrangAsli as a member of parliament. The ruling coalition lostthe by-election which (...) was attributed to the use of race and religion by theopposition BN/UMNO in alliance with a party promoting race and religion.The candidate of the ruling coalition won the Chinese and some Indian votes.Based upon ethnographic fieldwork, targeted interviews, and documentarymaterials, this study analyses the Cameron Highland’s by-election by focusingupon several factors including the nature of the constituency, the party system,and the candidates campaigning highlighting the local and national issues. Thestudy found that racial issues did play a strategic role in the outcome of the byelection.The ruling coalition needs to manage the economy and address theissues faced by Malaysia’s myriad ethnic communities. (shrink)

About the Book: This Book besides giving Poetic Stance of The Holy Qur'an also discusses: Why couldn't the Creation take place without a Creator: There's a mathematical affirmation besides scientific and philosophical assertions.