Scientific revolution is a widely known concept. But does revolution really occur in science? Change through revolution means that present thinking does not retain anything from the past, because everything is thrown away due to the revolution. Does this pattern of change really correspond to the history of science? There is another pattern which is called evolution. This writing will show that process of evolution rather than revolution presents the real situation of scientific change. According to this concept, science grows (...) as an organic species grows in certain environment. An organism is different from its every former stage, yet it remains the same organism throughout its life. In the same way, we will find both change and continuity in scientific growth. (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)

The concepts of ‘being‘, ‘substance‘ and ‘form‘ are central to Aristotle‘s metaphysics. According to him, there are different modes of being, and of all these different modes of being, substance is the primary mode of being, and First Philosophy is especially concerned with the mode of being which belongs to substances. Again, he tries to give an analysis of what a substance is in terms of the concept of form, and claims that it is essence or form that may be (...) called substance in the truest and fullest sense. Thus we see that the concepts of ‘being‘, ‘substance‘ and ‘form‘ are intimately related. This paper is an attempt to analyze clearly what Aristotle means by these three important concepts. Philosophy and Progress, Vol#61-62; No#1-2; Jan-Dec 2017 P 43-52. (shrink)

This cross sectional study was carried out among the workers of British American Tobacco Company, Dhaka with a view to explore their nutritional status, personal hygiene and health seeking behavior as because they are working on a tobacco processing company. The sample size was 179 which were selected purposively. The study showed that out of 179 respondents 89 (49.7%) were in the age groups of 30-39 years and the mean age of the respondents were 31.99 ± 6.01 years. A large (...) number of respondents (55.9%) had monthly family income of Taka 10001-20000 and the mean family income was Taka 12776.54 ± 5230.13. Maximum respondents (73.7%) were Muslim, more than half (54.2%) were shift in charge, 39.1% of the respondents consisted of 4 family members, 43.6% respondents were accustomed to other type of eating habit and 38.5% respondents knew that malnutrition was the effect of lack of proper nutrition, 59.8% of the respondents knew that night blindness was the disease due to malnutrition, most of the respondents (91.6%) performed duties to maintain health, majority (62.0%) respondents used to do nothing to maintain healthcare for their children and 35.9% visited doctor’s single time in a month, 40.2% of the respondents told regular tooth brushing as type of healthy habits. Majority (64.8%) respondents used to brush twice a day, majority (50.8%) respondents used to wash hand after toileting, majority (62.08%) respondents used to bath daily, 43.0% and 31.8% of the respondents told that dysentery and diarrhea was due to eating without proper hand washing respectively. Majority (53.6%) respondents informed that they learned about personal hygiene from television, 45.8% respondents understood that use of safe water in every work as sanitation. Majority (50.84%) came from nuclear family; most (84.92%) had exercise habit and 40.22% had education level of class VIII. Most (75.42%) of the respondents had semi pucca houses and majority (69.83%) of the respondents used only water as materials for hand washing. This study provided some important information which might help the concerned authority to take appropriate measures to improve the health status of the workers. (shrink)

SummaryThe nutritional status of under-five children is a sensitive sign of a country's health status as well as economic condition. This study investigated the differential impact of some demographic, socioeconomic, environmental and health-related factors on the nutritional status among under-five children in Bangladesh using Bangladesh Demographic and Health Survey 2007 data. Two-level random intercept binary logistic regression models were used to identify the determinants of under-five malnutrition. The analyses revealed that 16% of the children were severely stunted and 25% were (...) moderately stunted. Among the children under five years of age 3% were severely wasted and 14% were moderately wasted. Furthermore, 11% of the children were severely underweight and 28% were moderately underweight. The main contributing factors for under-five malnutrition were found to be child's age, mother's education, father's education, father's occupation, family wealth index, currently breast-feeding, place of delivery and division. Significant community-level variations were found in the analyses. (shrink)

Microfinance is a preferred development tool in many developing countries around the world; however, the industry has been facing many challenges in recent years, including the attainment of financial sustainability. Therefore, this study is aimed at investigating the effect of employee turnover on the financial performance of microfinance institutions (MFIs). The study utilized unbalanced panel data of 1561 unique MFIs from 2010 to 2018. The data were then analyzed by conventional econometric techniques such as the pooled ordinary least squares, random (...) effects model, fixed effects model, Hausman–Taylor, and the two-step system generalized method of moments. Considering the linear relationship, it was discovered that employee turnover has a negative effect on the financial performance of MFIs. However, this relationship is dependent on the proxies of financial performance, legal status, location, profit orientation of the MFIs (for subsample analysis), and the technique(s)/model(s) employed in the analysis. Furthermore, the study did not find empirical evidence to support the quadratic relationship between employee turnover and the financial performance of MFIs. The outcome of this study advances important policy implications for concerned stakeholders. (shrink)

Leaders and managers of today''s multinational corporations face a plethora of problems and issues directly attributable to the fact that they are operating in an international context. With work-sites, plants and/or customers based in another country, or even several countries, representing a vast spectrum of cultural differences, international trade and offshore operations, coupled with increased globalisation in respect to political, social and economic realities, contribute to new dilemmas that these leaders must deal with. Not the least of these being a (...) Code of Ethics and ethical decision making.This paper examines the differences in culture between a group of managers from the United States and similar group from Croatia using Hofstede''s theory of International Cultures. The study explores how these cultural dimensions may help in our understanding of the differences in reported whistleblowing. The authors then postulate four hypotheses regarding various aspects of whistleblowing. These Hypotheses were than tested using a survey administered to a sample of U.S.A. and Croatian managers. Finally, the paper discusses the findings and practical implications for contemporary managers in the international arena. (shrink)

After almost fifty years of operation, government through a number of announcements declared that FELDA (Federal Land Development) schemes need to be revitalized so that it could play its role more effectively as a vehicle that would accelerate the country’s economic growth. Having raised this point, the major aim of this study is to examine the major socio-economic issues and the current socio-economic status of FELDA settlers.Information was gathered through face-to-face interview with the Mata Air FELDA settlers and the Rimba (...) Mas FELDA settlers in Perlis. Descriptive statistics such as mean, standard deviation and percentages were employed to describe the socio-economic problems and issues studied. The findings of the study indicate the implication of the ageing phenomenon of the FELDA settlers in Perlis to some extent affect the settlers’ ability to work effectively on their plantation. It is also found that the second generation issue has become the most significant factor contributing to the productivity and income increment of the FELDA settlers in Perlis as compared to other selected socio-economic variables. The result also suggested that, the ageing phenomenon, second generation issue and entrepreneurship problem must be seriously taken into consideration in order to accelerate the FELDA’s growth specifically and the country’s growth generally. (shrink)

Background The use of lengthy, detailed, and complex informed consent forms is of paramount concern in biomedical research as it may not truly promote the rights and interests of research participants. The extent of information in ICFs has been the subject of debates for decades; however, no clear guidance is given. Thus, the objective of this study was to determine the perspectives of research participants about the type and extent of information they need when they are invited to participate in (...) biomedical research. Methods This multi-center, cross-sectional, descriptive survey was conducted at 54 study sites in seven Asia-Pacific countries. A modified Likert-scale questionnaire was used to determine the importance of each element in the ICF among research participants of a biomedical study, with an anchored rating scale from 1 to 5. Results Of the 2484 questionnaires distributed, 2113 were returned. The majority of respondents considered most elements required in the ICF to be ‘moderately important’ to ‘very important’ for their decision making. Major foreseeable risk, direct benefit, and common adverse effects of the intervention were considered to be of most concerned elements in the ICF. Conclusions Research participants would like to be informed of the ICF elements required by ethical guidelines and regulations; however, the importance of each element varied, e.g., risk and benefit associated with research participants were considered to be more important than the general nature or technical details of research. Using a participant-oriented approach by providing more details of the participant-interested elements while avoiding unnecessarily lengthy details of other less important elements would enhance the quality of the ICF. (shrink)

20th Asian Bioethics conference has been organized by Bangladesh Bioethics Society incooperation with SSRC, Planing Division, Ministry of Planning; PMR, DGHS, Ministry of Health &Family Welfare, Bangladesh Medical Research Council (BMRC), Asian Bioethics Association (ABA) and Eubios Ethics Institute on Friday, 22 Nov, 2019 at NEC Auditorium, Planning Ministry, Agargoan, Dhaka. M. A. Mannan MP, Honorable Minister, Ministry of Planning, Government of the People's Republic of Bangladesh has kindly consented to grace the occasion as the Chief Guest. Dr. Md. (...) Murad Hassan MP, Honorable State Minister, Ministry of Information, Government of the People's Republic of Bangladesh; Md. Nurul Amin, Secretary, Planning Division, Ministry of Planning; Prof Dr Abul Kalam Azad, DG, Directorate General of Health Services, Ministry of Health & Family welfare (MOH&FW) will present as Special Guests. Drlegates from 40 couuntries will attend the ABC 20 at Dhaka. (shrink)

Asian Bioethics Conference (ABC20) was held on 22-25 Nov. 2019 at DGHS (Directorate General of Health Services) auditorium, Mohakhali and NEC (National Election Commission) Auditorium, Agargoan, Dhaka. Conference was organized by Bangladesh Bioethics Society (BBS) in cooperation of DGHS, Ministry of Health & Family Welfare; Social Science Research Council Bangladesh, Ministry of Planning; Bangladesh Medical Research Council, Mohakhali Dhaka; Asian Bioethics Association (ABA) and Eubios Ethics Institute, Thailand, New Zealand’s and Japan. Mr MA Mannan MP, Honorable Planning Minister, Government (...) of the People’s Republic of Bangladesh was the Chief Guest. Dr. Md. Murad Hassan MP, Honorable State Minister, Ministry of Information, Government of the People's Republic of Bangladesh was present as Special Guest. Md. Nurul Amin, Secretary, Planning Division, Ministry of Planning and Dr Iqbal Kabir, Director, Planning, Monitoring, & Research and Coordinator, DGHS were also present as Special Guests. Bioethics promotes strong ethical values, practice of ethics and morality in Science, Social Science, Commerce and Arts. The conference brought together scholars and policy makers from different disciplines from all around the world to discuss and deliberate the latest issues of bioethics in biomedicine, biotechnology, science, social science, education and research. Around 300 participants from different universities and government officials including 40 foreign delegates from Asia & Pacific and beyond were present at the conference. (shrink)

This study investigates whether and how the intensity of social distancing from the Coronavirus disease 2019 (COVID-19) pandemic influences the corporate social responsibility (CSR) disclosure index. An empirical examination is carried out based on data from the Shanghai Stock Exchange from 2020 to 2022. CSR disclosure index is measured by the percentage of CSR-related press releases from the total press releases published on a certain day. The intensity of the COVID-19 pandemic is measured by the daily confirmed cases among the (...) population in China. This research uses the two-stage least squares regression model to alleviate the endogeneity issues. Findings reveal a reverse correlation between the intensity of the COVID-19 pandemic and the CSR disclosure. The results are consistent and robust to endogeneity tests and sensitivity analyses. Findings support the stakeholder–agency theory and indicate that Chinese managers tend to satisfy the shareholders' interests rather than those of other broad stakeholders. Moreover, Chinese managers tend to choose short-term survival rather than long-term development in times of social distancing. (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)

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)

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)

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)

Organ transplantation from living related donors in Bangladesh first began in October 1982, and became commonplace in 1988. Cornea transplantation from posthumous donors began in 1984 and living related liver and bone marrow donor transplantation began in 2010 and 2014 respectively. The Human Organ Transplantation Act officially came into effect in Bangladesh on 13th April 1999, allowing organ donation from both brain-dead and related living donors for transplantation. Before the legislation, religious leaders issued fatwa, or religious rulings, in favor of (...) organ transplantation. The Act was amended by the Parliament on 8th January, 2018 with the changes coming into effect shortly afterwards on 28th January. However, aside from a few posthumous corneal donations, transplantation of vital organs, such as the kidney, liver, heart, pancreas, and other body parts or organs from deceased donors, has remained absent in Bangladesh. The major question addressed in this article is why the transplantation of vital organs from deceased donors is absent in Bangladesh. In addition to the collection of secondary documents, interviews were conducted with senior transplant physicians, patients and their relatives, and the public, to learn about posthumous organ donation for transplantation. Interviews were also conducted with a medical student and two grief counselors to understand the process of counseling the families and obtaining consent to obtain posthumous cornea donations from brain-dead patients. An interview was conducted with a professional anatomist to understand the processes behind body donation for the purposes of medical study and research. Their narrative reveals that transplant physicians may be reticent to declare brain death as the stipulations of the 1999 act were unclear and vague. This study finds that Bangladeshis have strong family ties and experience anxiety around permitting separating body parts of dead relatives for organ donation for transplantation, or donating the dead body for medical study and research purposes. Posthumous organ donation for transplantation is commonly viewed as a wrong deed from a religious point of view. Religious scholars who have been consulted by the government have approved posthumous organ donation for transplantation on the grounds of necessity to save lives even though violating the human body is generally forbidden in Islam. An assessment of the dynamics of biomedicine, religion and culture leads to the conclusion that barriers to posthumous organ donation for transplantation that are perceived to be religious may actually stem from cultural attitudes. The interplay of faith, belief, religion, social norms, rituals and wider cultural attitudes with biomedicine and posthumous organ donation and transplantation is very complex. Although overcoming the barriers to organ donation for transplantation is challenging, initiation of transplantation of vital organs from deceased donors is necessary within Bangladesh. This will ensure improved healthcare outcomes, prevent poor people from being coerced into selling their organs to rich recipients, and protect the solidarity and progeny of Bangladeshi families. (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)

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)

Background Advocates for a regulated system to facilitate kidney donation between unrelated donor-recipient pairs argue that monetary compensation encourages people to donate vital organs that save the lives of patients with end-stage organ failure. Scholars support compensating donors as a form of reciprocity. This study aims to assess the compensation system for the unrelated kidney donation program in the Islamic Republic of Iran, with a particular focus on the implications of Islam on organ donation and organ sales. Methods This study (...) reviews secondary documents for philosophical argumentation and ethical analysis of human organ donation and sale for transplantation. Results and discussion According to Islamic law, organ donation is an act of _sadaqatul jariyah,_ and individuals are permitted to donate organs with the intention of saving lives. The commercialization of humans as organ sellers and buyers is contrary to the Islamic legal maxim _eethaar_, undermining donors of ‘selfless’ or ‘altruistic’ motivations. Such an act should be considered immoral, and the practice should not be introduced into other countries for the sake of protecting human dignity, integrity, solidarity, and respect. I, therefore, argue that Iran’s unrelated kidney donation program not only disregards the position of the Islamic religion with respect to the provision or receipt of monetary benefits for human kidneys for transplantation but that it also misinterprets the Islamic legal proscription of the sale of human organs. I also argue that the implementation of Iran’s unrelated kidney donor transplantation program is unethical and immoral in that potential donors and recipients engage in a bargaining process akin to that which sellers and buyers regularly face in regulated commodity exchange markets. Conversely, I suggest that a modest fixed monetary remuneration as a gift be provided to a donor as a reward for their altruistic organ donation, which is permissible by Islamic scholars. This may remove the need to bargain for increased or decreased values of payment in exchange for the organ, as well as the transactional nature of ‘buyer and seller’, ensuring the philosophy of ‘donor and recipient’ is maintained. Conclusions Offering a fixed modest monetary incentive to organ donors would serve to increase organ supply while protecting donors’ health and reducing human suffering without legalizing the human organ trade. (shrink)

Informed consent to medical intervention is fundamental in both ethics and law. But in practice it is often not taken seriously in developing countries. This paper provides an appraisal of informed consent practices in Bangladesh. Following a review of the ethical and legal principles of informed consent, it assesses the degree to which doctors adhere to it in Bangladesh. Based on findings of non-compliance, it then investigates the reasons for such non-compliance through an appraisal of informed consent practices in Bangladesh (...) and provides recommendations aimed at improving such practices. The significance of this paper lies in unveiling the interdependence between the ethical and legal traits of informed consent and their ramifications on strengthening the patient-oriented approach of duty to care. (shrink)

Criticism of Nurcholish Majid's thoughts on Islamic reform.

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)

Bangladesh, a Muslim-majority country, has a national organ donation law that was passed in 1999 and revised in 2018. The law allows living-related and brain-dead donor organ transplantation. There are no legal barriers to these two types of organ donations, but there is no legislation providing necessary costs and incentive measures associated with successful organ transplants. However, many governments across the globe provide different types of incentives for motivating living donors and families of deceased donors. This study assesses the merits (...) and demerits of incentive measures already in use around the world and proposes ethical measures that can promote organ donation in Bangladesh. The primary focus of this paper is to present an ethical analysis of the comparison of incentive measures on organ donation between Bangladesh and the Islamic Republic of Iran as two Muslim countries that operate organ donation for transplantation practices according to Islamic principles. In this paper, I mainly argue that providing a fixed bare minimum financial incentive measure to distantly related living donors and families of deceased donors will encourage Bangladeshis to donate organs in a manner that is ethically justifiable, morally permissible, and socio-economically appropriate. The government of Bangladesh should revise the existing biomedical law to include a provision related to incentive measures and set a strict policy to properly regulate these measures as key stewardship that can ethically promote organ donation for transplantation. (shrink)

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

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)

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)