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)

In this study, we first introduce polygonal cylinder and torus using Cartesian products and topologically identifications and then find their Wiener and hyper-Wiener indices using a quick, interesting technique of counting. Our suggested mathematical structures could be of potential interests in representation of computer networks and enhancing lattice hardware security.

New media and technologies such as social media and online platforms are disrupting the way businesses are run and how society functions. This article advises that scholars consider the morality of new media as an area of investigation. While prior literature has given much attention to how social media provides benefits, how it affects society generally, and how it can be used efficiently, research on the ethical aspects of new media has received relatively less attention. In an age where matters (...) such as violence, hate crimes, fake news, etc. are increasingly pervasive, we need to address the role of online technology in aiding or limiting such negative acts. In this regard, this article uses the canvas of a terror attack that was facilitated by online technology to bring to light pressing social and ethical issues in the use of new media. I draw upon 264 news articles focusing on the 2019 Christchurch terrorist attacks to piece together how the attack was orchestrated and focus on technology-enabled facets of the event. I stir discussion on the ethical aspects of technology with regard to online discrimination and highlight business and other stakeholder responsibilities and challenges as technology continues to evolve and pervade our social lives. (shrink)

Topological indices are quantitative measurements that describe a molecule’s topology and are quantified from the molecule’s graphical representation. The significance of topological indices is linked to their use in QSPR/QSAR modelling as descriptors. Mathematical associations between a particular molecular or biological activity and one or several biochemical and/or molecular structural features are QSPRs and QSARs. In this paper, we give explicit expressions of two recently defined novel ev-degree- and ve-degree-based topological indices of two classes of benzenoid, namely, linear hexagonal chain (...) and hammer-like benzenoid. (shrink)

The unsettling fear of COVID-19 infections has caused a new trend in consumer behavior in the food and beverage industry. The unprecedented COVID-19 pandemic has shifted consumers’ preferences from eat-in to online delivery. This research aims to measure the impact of consumers’ motivation to protect themselves from contracting COVID-19, which explains why people switch from eat-in to online food delivery. We adopted the theory of protection motivation to explain consumer switching behavior during the COVID-19 pandemic. The present study investigated the (...) mediating effect of switching intention on the relationship between vulnerability, altruistic fear, anticipated regret, and switching behavior. Simultaneously, we examined the role of brand awareness as a moderator of behavioral choices of consumers switching from eat-in to online delivery. We collected data from 681 eatery consumers in Kuala Terengganu, Malaysia, using scenario-based survey questionnaires. Then, the data were analyzed using structural equation modeling. This new generation analysis was conducted using the analysis of moment structure and the statistical package for social science. The results indicated that consumer vulnerability, altruistic fear, and anticipated regret of COVID-19 increased consumers’ propensity to shift from eat-in to online food delivery. Allegedly, consumer behavioral control and intention of switching toward online delivery were pointedly affected by switching behavior. The results indicated that consumer vulnerability, altruistic fear, and anticipated regret of COVID-19 increased the shifting of restaurant dine-in patterns and made the intention to switch to online delivery. Consumers’ alleged behavioral control and their intention of switching toward online delivery were pointedly affected by switching behavior. We also found that brand awareness moderately affects switching behavior toward restaurant settings. The present research contributes to developing the consumer behavior model of switching from eat-in to online delivery. This study also provides eatery customers and the business community with a safer and healthier proposition of shifting to online food delivery during the pandemic. (shrink)

It is a widely held view that lying is defined in the traditional tripartite model as the conjunction of a statement, the false belief, and the intended deception. Much of the criticisms have been levelled at the third condition—intended deception—with contemporary counterexamples. My main criticism of the traditional and contemporary model of lying centres on that philosophers discard the social existence of the hearer. Schutz‘s phenomenological sociology gives a sheer inspiration to redefine the third condition by taking the hearer as (...) a consciously social being into account. Lying should be an intersubjective action for the Other from the perspective of the liar; it might be, thus, reasonable to assume that there should be commonsense awareness between the speaker and the hearer. This paper, by focusing on this commonsenseness and its typifications, introduces a new approach to the third condition: S must intend that H be induced to believe that p, where p is false. In this regard, once you lie, by being subjected to the taken-for-granted commonsenseness in our daily life, you must try as hard as possible to succeed in deceiving the hearer by stating that p. You, as a typical person, tell a typical lie in typical contexts for typical Others. The focus of attention, therefore, is on the hearer and it is the key to understanding that mere intent to deceive is too broad and unpragmatic for a social human being who always intends to flee the negative consequences of the context in which she has to lie. Making the extension narrower necessitates a new term, anti-social bullshit generally being replied rhetorically as "how can you expect me to believe that?" comprises the excluded cases. (shrink)

Collective memory: concepts and methods -- Collective memory and the Russian "schematic narrative template" -- Patterns of collective remembering and identity -- Historical narratives, cultural traditions, and collective memory in the South Caucasus -- Characteristics of collective memory, ethnic conflicts, historiography, and the "politics of memory".

In this article, we illuminate how a consumption practice in an ephemeral religious organization subverts systems of economic inequality that otherwise prevail in, and structure, society. Drawing on a rich ethnographic study in Pakistan, we show how the practice of food consumption in the Tablighi Jamaat —an Islamic organization originating in South Asia that is practiced intermittently by its followers—represents temporal spaces of egalitarianism. Within these temporal spaces, entrenched economic hierarchies that are salient in organizing Pakistani society are challenged. We (...) found that while the fundamental principles of the Tablighi Jamaat advocate for subversion of the economic hierarchies that propagate myriad inequalities by demarcating local Muslims into spheres of different social and economic classes, it is in the practice of food consumption when ethical transgression from these hierarchies are rendered most intelligible. Finally, we consider the implications of this study to the emerging field of Islamic business ethics. (shrink)

Paulo Freire is undeniably a prominent figure who greatly influenced 21st century higher education. More specifically, architectural education been greatly affected by Freire’s thinking in relation to producing a design project with dialogue and consciousness. This study aims to implement Freire’s thoughts in contemporary design studios, where the core courses of architectural education occur. This study employs a narrative methodology and in-depth interviews with third-year students from the design studios of two universities, one public and another private. The study investigates (...) the impact of the concept of ‘dialogue’ on student creativity, and ‘banking education’ thought of Freire to determine how this idea affects students’ consciousness of their learning process. Therefore, this research attempts to apply three of Freire’s key thoughts that have been discussed in his book Pedagogy of the Oppressed: ‘dialogue’, ‘consciousness’, and ‘banking education’. As a result, banking education applied by local-experienced instructors in the public university has confused students when applying given information to the theoretical part of their projects, which directed them to show fewer creative concepts. On the other hand, the students had greater consciousness of their learning process, awareness of their strengths and weaknesses in regard to the concepts of their design projects, and involvement in their classes when they felt a dialogue by the abroad-experienced instructors in the private university. This study shows that architectural education in that region requires a serious consciousness of Freirean theory. (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)

Name der Zeitschrift: Zeitschrift für Religionswissenschaft Jahrgang: 24 Heft: 1 Seiten: 83-106.

An extensive work has been done on corporate social responsibly practices that mainly emphasized the larger firms within developed nations. Nonetheless, still work is needed to observe the importance of CSRPs’ and ethical cultural practices in terms of sustainable competitive performance that garnered far less attention by the existing literature. This study explores the impact of CSRPs on SACP with the mediating role of ECL from SMEs of two emerging nations, i.e., China and Pakistan based on stakeholders’ theory and practices. (...) The results using SEM affirmed the positive linkages of CSRPs—environment responsibility, community responsibility, customers' responsibility, suppliers responsibility, employee responsibility, and Govt. rules & regulations’ responsibility —on SACP. It found that CSRPs have positive relationships with ECL whereas ECL further positively correlated with SACP in the context of both countries. The findings revealed the positive mediating influence of ECL between CSRPs and SACP, respectively. This study furnishes insightful information for management on how firms may achieve sustainable performance by incorporating ethical cultural practices and corporate social responsibility practices as the strategic tools. The study reports numerous implications for management together with lines for future directions. (shrink)

Criticism of Nurcholish Majid's thoughts on Islamic reform.

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

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

These are the times that try men's souls. When Thomas Paine first published these words in 1776 in The American Crisis, he had no idea that they would not only inspire Americans in the fight for independence but also resonate in tumultuous times ahead. As a journalist in Philadelphia, Paine found the power of the printed word. His pamphlet Common Sense was an early call for American independence, advocating for equality among citizens and a government free of the British monarchy. (...) This volume provides a detailed account of Paine's heroic efforts, supplemented with a timeline. (shrink)

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

Two sample populations, one refugee and one resident, were studied. The frequencies of consanguineous marriages came out to be 49·8% and 55·4%, respectively, for the refugees and the residents. Caste endogamy was dominant both in the residents and the refugees. The mean coefficient of inbreeding was calculated to be 0·0303 for the refugee population and 0·0332 for the resident population samples. First cousin marriage was the dominant type of marriage in both samples; fathers daughter (FBD) marriage was more frequent among (...) the refugees while mothers daughter (MBD) marriage was more frequent among the residents. Education has no decreasing effect on the incidence of consanguineous marriages. A significant difference in the pattern of marriages in the refugees is observed after the Saur Revolution of 1979. (shrink)

Maqasid al-Shariah based Islamic bioethics is an Islamic bioethics concept which uses the objectives of the Shariah as its approach in analysing and assessing bioethical issues. Analysis based on maqasid al-Shariah based Islamic bioethics will examine any bioethical issues from three main aspects namely intention, method, and output or final goal of the studied issues. Then, the evaluation will be analysed from human interest hierarchy, inclusivity, and degree of certainty. The Islamic bioethics concept is a manifestation of dynamic Islamic jurisprudence (...) which can overcome new complex and complicated bioethical issues such as tri-parent baby technology issues. Therefore, this article will introduce and explain the concept of maqasid al-Shariah based Islamic bioethics and outline a general guidance of maqasid al-Shariah based Islamic bioethics to determine a maqṣad based on standards of human good or well-being and harm. (shrink)

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

The oil industry has played a major role in the economy of modern Iran and Malaysia, especially as a source of transnational exchange and as a major factor in industrial and urban development. During the previous century, the arrival of oil companies in the Persian Gulf, brought many changes to the physical built environment and accelerated the urbanization process in the port cities. Similarly, the development of the national oil industry had a huge impact on post-independence Malaysia, affecting balance sheets, (...) the environment, and society. Oil significantly changed Malaysia’s position in the global economy and transformed a predominantly agricultural country into a major producer of petroleum and natural gas. Through implementing the analytical, historical and comparative perspectives, this paper focuses on the legacy of oil cities in the Persian Gulf and the South China Sea as the birthplaces of the oil industry in two regions, whose geopolitical importance along with oil’s historical significance has the potential for representing national unity, political memory and collective shared identity. In proposing this grounding, the paper seeks to approach the heritage of oil as a particular form of industrial heritage. This research analyses the future of energy heritage, existing Covid-related challenges, political tensions and examines the various impacts, transitions and capacities associated with the current international relations, post-pandemic urban developments, and the post-oil future to pave the way to these nascent areas of industrial heritage and oil heritage in Iran and Malaysia. (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 Heisenberg-Gabor uncertainty principle defines the limits of information resolution in both time and frequency domains. The limit of resolution discloses unique properties of a time series by frequency decomposition. However, classical methods such as Fourier analysis are limited by spectral leakage, particularly in longitudinal data with shifting periodicity or unequal intervals. Wavelet transformation provides a workable compromise by decomposing the signal in both time and frequency through translation and scaling of a basis function followed by correlation or convolution with (...) the original signal. This study aimed to compare the accuracy of predictive models in mental arithmetic in time and frequency domains. Analysis of the author's response time at mental arithmetic using a soroban was modeled for two periods, an initial period, and a return period both separated by an interval of 370 days. The median response times in seconds was longer for all tasks during the TI compared to the TR period, for addition [CTAdd 62 vs 50 s] and summation [CTSum 68 vs 57 s]. Response times were longer for errors regardless of the study period or task. There was an increasing phase difference for the addition and summation tasks during the TI period toward the end of the series 49.65o compared to the TR period where the phase difference between the two tasks was only 2.05o, indicating that both tasks are likely demonstrating similar learning rates during the latter study period. A comparison between time and time/frequency domain forecasts for an additional 100 tasks demonstrated higher accuracy of the maximum overlap discrete wavelet transform model, where the mean absolute percentage error ranged between 5.48 and 8.19% and that for the time domain models [autoregressive integrated moving average, generalized autoregressive conditional heteroscedasticity ] was 6.16–10.80%. (shrink)

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

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

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

Indonesian Buddhism has many sects such as Theravada, Mahayana, Buddhayana, Tantrayana, Maitreya, Tridharma, Kasogatan, Nichiren and so on. These sects historically come from the same source, the Buddha's teachings, but now they have differences in terms of doctrines and practices. This article analyses the differences with regard to their doctrines and beliefs in relation to the concept of God as required by the Indonesian Constitution. The discussion focuses on the debate among three sects, namely, Buddhayana, Theravada and Mahayana, about the (...) name and nature of God and sources of doctrines on which they rely. The research was conducted in Jakarta and Bogor which focused mainly on the organisation of Nichiren Shoshu Indonesia (NSI). The data were collected through book and document study, observations and interviews with NSI followers. Additional data was performed in Bandung in 2019 by interviewing Buddhayana and Theravada adherents. The research finds that Buddhayana was successful in formulating the concept of God based on an old manuscript, Sang Hyang Kamahayanikan, so that Buddhism has met constitutional requirements and eventually has been accommodated as one of the official religions. However, it has been challenged by both Theravada and Nichiren, which rely on other sources of doctrines. CONTRIBUTION: This article contributes to the theological discourse among Buddhist sects, which are rarely discussed by Buddhist scholars. Buddhist adherents in Indonesia not only have political responsibility as required by the Constitution, but also have a socio-ethical responsibility in terms of religious tolerance both within and outside other religions. (shrink)

Despite all its merits, the vast majority of critical attention devoted to colonialist literature restricts itself by severely bracketing the political context of culture and history. This typical facet of humanistic closure requires the critic systematically to avoid an analysis of the domination, manipulation, exploitation, and disfranchisement that are inevitably involved in the construction of any cultural artifact or relationship. I can best illustrate such closures in the field of colonialist discourse with two brief examples. In her book The Colonial (...) Encounter, which contrasts the colonial representations of three European and three non-European writers, M. M. Mahood skirts the political issue quite explicitly by arguing that she chose those authors precisely because they are “innocent of emotional exploitation of the colonial scene” and are “distanced” from the politics of domination.`1We find a more interesting example of this closure in Homi Bhabha’s criticism. While otherwise provocative and illuminating, his work rests on two assumptions—the unity of the “colonial subject” and the “ambivalence” of colonial discourse—that are inadequately problematized and, I feel, finally unwarranted and unacceptable. In rejecting Edward Said’s “suggestion that colonial power and discourse is possessed entirely by the colonizer,” Bhabha asserts, without providing any explanation, the unity of the “colonial subject .”2 I do not wish to rule out, a priori, the possibility that at some rarefied theoretical level the varied material and discursive antagonisms between conquerors and natives can be reduced to the workings of a single “subject”; but such a unity, let alone its value, must be demonstrated, not assumed. Though he cites Frantz Fanon, Bhabha completely ignored Fanon’s definition of the conqueror/native relation as a “Manichean” struggle—a definition that is not a fanciful metaphoric caricature but an accurate representation of a profound conflict.3 1. M. M. Mahood, The Colonial Encounter: A Reading of Six Novels , pp. 170, 171; and see p. 3. As many other studies demonstrate, the emotional innocence and the distance of the six writers whom Mahood has chosen—Joseph Conrad, E. M. Forster, Graham Greene, Chinua Achebe, R. K. Narayan, and V. S. Naipaul—are, at best, highly debatable.2. Homi K. Bhabha, “The Other Question—The Stereotype and Colonial Discourse,” Screen 24 : 25, 19.3. Frantz Fanon, The Wretched of the Earth, trans. Constance Farrington , p. 41. Abdul R. JanMohamed, assistant professor of English at the University of California, Berkeley, is the author of Manichean Aesthetics: The Politics of Literature in Colonial Africa. He is a founding member and associate editor of Cultural Critique and is currently working on a study of Richard Wright. (shrink)

This study investigates the key factors that elicit financial reporting fraud among companies in Malaysia. Using enforcement action releases issued by the Security Commission of Malaysia and Bursa Malaysia, we identify a sample of 76 firms that had committed financial reporting fraud during the period of 1996–2016. We use the fraud triangle framework and the Malaysian International Standards on Auditing 240 to identify the factors. Since the simple probit model fails to address the identification problem, we estimate our results using (...) a bivariate probit model. The new model estimates the effects of pressure, opportunity, and rationalization on the probability of fraud likelihood by disentangling the detection probability of fraud. Among several proxies used for pressure, our results suggest that aggressive tax reporting and financial difficulties increase the likelihood of fraud commission. In regard to opportunity, we find that dedicated institutional investors, independence of the board, effective audit committee, and the presence of a female on the board provide active monitoring and oversight in reducing fraud occurrence. Results for rationalization suggest that prior violations and frequent changes of external auditors increase the chances of fraud occurrence. This research offers possible insights to auditors, managers, and regulators to prevent, detect, and react to fraud. Specifically, it highlights the specific factors that may exacerbate the fraudulent intentions of firms. (shrink)

Mitochondrial replacement technology (MRT) is an emerging and complex bioethical issue. This treatment aims to eliminate maternal inherited mitochondrial DNA (mtDNA) disorders. For Muslims, its introduction affects every aspect of human life, especially the five essential interests of human beings—namely, religion, life, lineage, intellect, and property. Thus, this technology must be assessed using a comprehensive and holistic approach addressing these human essential interests. Consequently, this article analyses and assesses tri-parent baby technology from the perspective of Maqasidic bioethics—that is, Islamic bioethics (...) based on the framework of Maqasid al-Shariah. Using this analysis, this article suggests that tri-parent baby technology should not be permitted for Muslims due to the existence of third-party cell gametes which lead to lineage mixing and due to the uncertain safety of the therapy itself and because the major aim of the technology is to fulfil the affected couples interest to conceive their own genetically healthy child, not to treat and cure mtDNA disorders sufferers. (shrink)

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

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

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