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)

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)

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)

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)

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)

Environmental sustainability is one of the contemporary discourses that has abundant values embedded in the Quran and Sunnah teachings. Islam gives great emphasis on environment as it is preserved and protected under the Maqasid al-Shariah. The general outlook of Quranic paradigm on utilizing natural environment is based on prohibition of aggression and misuse. It is likewise founded on the construction and sustainable use. Thus, this article attempts to elaborate key concepts of the Quran and Sunnah teachings that reveal imperative values (...) for environmental sustainability. Research method employs in this paper is an analytical study of Quranic verses with special highlights of tafsir bi al-ma’thur, tafsir bi al-ra’yi, and historical narrative. In short, this paper brings to light the relevance of classical and contemporary works of Quran and Sunnah studies that have meticulous values for shaping the better world of human–nature’s interaction. (shrink)

Very little attention has been given to understanding the commitment to service quality and desirable outcomes in the hotel industry. This study investigates the impact of directive and participative leadership on the frontline commitment to service quality through the mediation of knowledge sharing. This will eventually help us to generate the employees' commitment to service quality desirable behavior. The survey was distributed to 37 hotels. A total of 235 frontline employees participated in the survey. The study findings show that directive (...) leadership has a negative relationship with CSQ. On the other hand, participative leadership positively influences CSQ. Notably, knowledge sharing mediates between directive leadership, participative leadership, and commitment to service quality. There were positive linkages between commitment to service quality and desirable outcomes, job performance, and organizational citizenship behavior and negative relation to turnover intention. (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)

Abdul Halim, of the National Translation Mission (NTM) India, interviews Ranganathan about his contributions to translation theory. Translation Today is a Double-blind, Peer- reviewed journal of the NTM.

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)

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)

The goal of responsible engineers is the creation of useful and safe technological products and commitment to public health, while respecting the autonomy of the clients and the public. Because engineers often face moral dilemma to resolve such issues, different engineers have chosen different course of actions depending on their respective moral value orientations. Islam provides a value-based mechanism rooted in the Maqasid al-Shari‘ah (the objectives of Islamic law). This mechanism prioritizes some values over others and could help resolve the (...) moral dilemmas faced in engineering. This paper introduces the Islamic interpretive-evaluative maxims to two core issues in engineering ethics: genetically modified foods and whistleblowing. The study aims primarily to provide problem-solving maxims within the Maqasid al-Shari‘ah matrix through which such moral dilemmas in science and engineering could be studied and resolved. (shrink)

It is almost a truism that political development is synonymous with the building of integrative institutions. The most important of these institutions is the political party. The political parties generally perform many manifest functions. Firstly, parties act as brokers of ideas, programmes and policies. In doing so, they articulate as well as aggregate the diverging interests of the country and help resolve cleavages within the nation. Secondly, they recruit support from all parts of the country and help elect political office-bear (...) ere. By developing machinery for the resolution of infra-party disputes, the parties help unite the people froth various regions from which they recruit their support arid develop a sense of identity among its supporters. She critical latent effect of these manifest functions of political parties is the creation of a high level of consensus and development and fostering of a national political culture. (shrink)

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.

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)

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)

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)

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)

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)

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)