History and criticism of ethics and civilization in Malaysia, in the context of multiracial and different religions.

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 term non-governmental organisations (NGOs) has been well-known for the development of human rights, charity works and organisational developments. On the other hand, some NGOs also have their specialised roles to help the community such as in conflict resolution, cultural preservation, policy analysis and information provision. Apart from that, there are many categories of NGOs: Islamic-oriented non-governmental organisation (IONGOs), faith-based organisation (FBO), humanitarian NGOs (HNGOs) and government organised NGOs (GONGOs). However, in this research, the researchers focus on how IONGOs compare (...) with NGOs in assisting the lesbian, gay, bisexual, and transgender (LGBT) community based on four hijrah NGOs: Persatuan Islah Movement, Persatuan Insaf Pahang, Hijrah Republique Network and Usrah Iqrak. These four NGOs were chosen because of their roles in assisting the LGBT community. In this research, the researchers adapt the qualitative research by using a case study method; phenomenological approaches and a document analysis have also been applied as well. The result shows that these four IONGOs are different from the NGOs based on the seven typologies applied: intersection, distinct, substantive, subset, co-existing, atomistic grouping and constitutive. The implications of this article highlight the fact that IONGOs are different from the LGBT NGOs in Malaysia as they focus more on spirituality and an Islamic pathway. Hence, future research should include focus group interviews with all the members in NGOs that assist the LGBT hijrah in the community. Contribution: This study contributes to LGBT hijrah community and its relationship towards the establishment of Islamic-oriented non-governmental organisation (IONGOs). (shrink)

Malaysia, in the Malaysia Urban Forum 2019 aims torealize the vision of the World Urban Forum 2018 theme of ‘Cities2030, Cities for All: Implementing the New Urban Agenda’ that is in line withSustainable Development Goals. The introduction of the MalaysianStandard started in 1990 but not acknowledged until the establishment of thePersons with Disabilities Act in 2008 and gazetted in the Uniform Building By-Laws amendments despite the slow pace of accessibility awarenessin urban development and implementation. The methodology compares theestablishment of notable (...) Inclusive and Accessible Cities with their planningstrategies of implementing Universal Design. Findings and results willdetermine inclusive city’s strategies from each case study documented anddevice a framework of projection for cities’ inclusivity. Conclusively, this studywould determine the anticipation of Malaysian urban cities to be Inclusive andAccessible in 2030 by strategising action plans and a framework for ten year planning. (shrink)

The oil industry has played a significant role in the economy of modern Iran and Malaysia, especially as a source of transnational exchange and as a substantial 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 considerable 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 significant producer of petroleum and natural gas. This paper implements the analytical, historical, and comparative perspectives. Specifically, it 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. In both countries, geopolitical importance and oil’s cultural, social, and historical narratives have the potential to represent national unity, political memory, and collective identity. In proposing this grounding, the paper seeks to approach the oil heritage as a particular form of industrial heritage. This research analyses the future of energy heritage, existing Covid-related challenges, and 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 for these developing areas of industrial heritage and oil heritage in Iran and Malaysia. (shrink)

As the devastation of climate change makes the need to decarbonise clearer by the day, countries face the question of what to do with their old fossil fuel infrastructure. While some environmental activists have taken to sabotaging the carbon economy on the back of its emissions in the Global North, the picture is different in oil-producing countries of the Global South, where energy infrastructure has fed communities for decades. There, the emphasis is placed on memory and institutionalisation.

The Malaysian government recognises the potential contribution of biotechnology to the national economy. However, ongoing controversy persists regarding its ethical status and no specific ethical guidelines have been published relating to its use. In developing such guidelines, it is important to identify the underlying principles that are acceptable to Malaysian society. This paper discusses the process of determining relevant secular and Islamic ethical principles and establishing their similarities before harmonising them. To achieve this, a series of focus group discussions were (...) conducted with 23 knowledge experts representing various stakeholders in the biotechnology community. Notably, several principles between the secular and Islamic perspectives are indirectly or directly similar. All the experts agreed with the predominant six ethical principles of secular and Islamic philosophy and their importance and relevance in modern biotechnology. These are beneficence and non-maleficence as the main or overarching principles, the preservation of religious and moral values, the preservation of the intellect and the mind, the protection of human safety, the protection of future generations, and protection of the environment and biological diversity. Several adjustments were made to the terminologies and definitions of these six principles to formulate acceptable guiding principles for the ethics of modern biotechnology in Malaysia. These can then be adopted as core values to underpin future national guidelines on modern biotechnology ethics. These principles will be particularly important in guiding the policy makers, enforcers, industries and researchers to streamline their activities. In so doing, modern biotechnology and its products can be properly managed without jeopardising the interests of the Muslim community as well as the general public. Importantly, they are expansive and inclusive enough to embrace the religious sensitivity of diverse quarters of Malaysia. (shrink)

Ecotheology involves the fundamental awareness of local communities and their social solidarity to protect the sustainability of nature. Therefore, it is critical to address problems in nature caused by increasing tourism industry development. This article discusses social movements sparked by religious and critical awareness of the development issue in conservation zones. We conducted a qualitative participatory interview with 9 key actors in Batu, Indonesia, using an ecotheological approach. Group discussions were held with the participants during demonstrations, festivals, and cultural rituals. (...) This research found that individuals who rely for their daily needs only on water springs have significant connections to ecological and spiritual values, and they resist with their cultural capital when the government’s actions threaten the sustainability of the springs. Environmental ethics as a theological belief has shaped the community’s traditions and cultural traits. Thus, the current study serves as the basis for policymakers in planning development, prioritizing a cultural approach, and considering the possibility of environmental degradation. (shrink)

This article examines resistance discourses created and disseminated by a religious minority in Indonesia called Gerakan Ahmadiyah Indonesia (GAI) to counter any negative portrayals and religious-based discriminations. Ahmadiyah is a self-defined sect of Islam that has been the target of physical attacks and discursive discrimination in Indonesia. This analysis focuses on identifying discourse topics raised and strategies employed by one of the Ahmadiyya groups in the country called GAI to reveal their resistance and defend their ‘Islamic’ faith. Various texts produced (...) in different genres namely statements and comments published in media, books, speeches and various articles published online in GAI’s official websites are used as the data which were collected during field research in Yogyakarta, Indonesia. The analysis found that, in order to counter discriminatory discourses, the GAI Ahmadis present various resistance discourse themes such as distinguishing themselves from Jemaat Ahmadiyah Indonesia, justifying their Islamic understanding by highlighting religious freedom discourse, including themselves as Muslims and presenting themselves as peaceful movement. (shrink)

The work of creating the future is being done now ─ and much of it is unsustainable in terms of natural and cultural resources. How will the next generation of leadership for environmental sustainability be raised up? Can we imagine sustainable futures, and can we enable transformative leadership to help us realize them? How can we best ensure that the several generations share their particular knowledge? What are the ethical frameworks, methodologies, curricula, and tools necessary for advancing and strengthening education (...) for intergenerational sustainability learning and leadership? In this book, 82 authors from 26 countries across 6 continents seek answers in 32 essays to the many questions related to the intergenerational collaboration that holds promise for creating sustainable futures. The authors themselves represent a diversity of geography, gender, and generation ─ and include the institutions comprising the emerging International Intergenerational Net-work of Centers. They speak to key principles, perspectives, and praxes at the intersection of intergenerational learning and transformative leadership in the context of education for sustainability. A visionary tour de force, this book explores the challenges and complexities of future learning models beyond the UN Decade of Education for Sustainable Development. It provides a timely discourse encompassing intergenerational and cultural dimensions, including ethics. Contributors articulate a deeper understanding of leadership in the post-Enlightenment era. Chapters in the book offer examples cutting across a diverse range of experiences worldwide, making this volume not only refreshing for practitioners, but also invaluable to policy-makers. ─ Dzulkifli Abdul Razak President, International Association of Universities Former Vice-Chancellor, Universiti Sains Malaysia These are critical times for the global community. Big issues are on the table: security, climate change, environmental destabilization, disease, hunger, and others. Actions we take today must embrace lessons from the past, present realities, and the rights and interests of future generations. Indeed, intergenerational learning is vital to education for sustainable development. This book makes a very timely and urgent call, challenging our traditional learning approaches and inviting us to dig deeper, stretch our minds wider, and see farther. ─ Akpezi Ogbuigwe Former Head of Environmental Education and Training, United Nations Environment Programme Executive Chairperson, Anpez Center for Environment and Development, Port Harcourt, Nigeria Achieving sustainable development requires generations, young and old, to engage with and learn from each other, and for leadership to embrace change. That is one of the key messages of this remarkable book. I wish I had this book when I took up the leadership role of my university two decades ago. I wish I could have given this book to my sons as they started their university education. ─ Goolam Mohamedbhai Former Secretary-General, Association of African Universities Honorary President, International Association of Universities. (shrink)

This twelfth volume of Collected Papers includes 86 papers comprising 976 pages on Neutrosophics Theory and Applications, published between 2013-2021 in the international journal and book series “Neutrosophic Sets and Systems” by the author alone or in collaboration with the following 112 co-authors (alphabetically ordered) from 21 countries: Abdel Nasser H. Zaied, Muhammad Akram, Bobin Albert, S. A. Alblowi, S. Anitha, Guennoun Asmae, Assia Bakali, Ayman M. Manie, Abdul Sami Awan, Azeddine Elhassouny, Erick González-Caballero, D. Dafik, Mithun Datta, Arindam (...) Dey, Mamouni Dhar, Christopher Dyer, Nur Ain Ebas, Mohamed Eisa, Ahmed K. Essa, Faruk Karaaslan, João Alcione Sganderla Figueiredo, Jorge Fernando Goyes García, N. Ramila Gandhi, Sudipta Gayen, Gustavo Alvarez Gómez, Sharon Dinarza Álvarez Gómez, Haitham A. El-Ghareeb, Hamiden Abd El-Wahed Khalifa, Masooma Raza Hashmi, Ibrahim M. Hezam, German Acurio Hidalgo, Le Hoang Son, R. Jahir Hussain, S. Satham Hussain, Ali Hussein Mahmood Al-Obaidi, Hays Hatem Imran, Nabeela Ishfaq, Saeid Jafari, R. Jansi, V. Jeyanthi, M. Jeyaraman, Sripati Jha, Jun Ye, W.B. Vasantha Kandasamy, Abdullah Kargın, J. Kavikumar, Kawther Fawzi Hamza Alhasan, Huda E. Khalid, Neha Andalleb Khalid, Mohsin Khalid, Madad Khan, D. Koley, Valeri Kroumov, Manoranjan Kumar Singh, Pavan Kumar, Prem Kumar Singh, Ranjan Kumar, Malayalan Lathamaheswari, A.N. Mangayarkkarasi, Carlos Rosero Martínez, Marvelio Alfaro Matos, Mai Mohamed, Nivetha Martin, Mohamed Abdel-Basset, Mohamed Talea, K. Mohana, Muhammad Irfan Ahamad, Rana Muhammad Zulqarnain, Muhammad Riaz, Muhammad Saeed, Muhammad Saqlain, Muhammad Shabir, Muhammad Zeeshan, Anjan Mukherjee, Mumtaz Ali, Deivanayagampillai Nagarajan, Iqra Nawaz, Munazza Naz, Roan Thi Ngan, Necati Olgun, Rodolfo González Ortega, P. Pandiammal, I. Pradeepa, R. Princy, Marcos David Oviedo Rodríguez, Jesús Estupiñán Ricardo, A. Rohini, Sabu Sebastian, Abhijit Saha, Mehmet Șahin, Said Broumi, Saima Anis, A.A. Salama, Ganeshsree Selvachandran, Seyed Ahmad Edalatpanah, Sajana Shaik, Soufiane Idbrahim, S. Sowndrarajan, Mohamed Talea, Ruipu Tan, Chalapathi Tekuri, Selçuk Topal, S. P. Tiwari, Vakkas Uluçay, Maikel Leyva Vázquez, Chinnadurai Veerappan, M. Venkatachalam, Luige Vlădăreanu, Ştefan Vlăduţescu, Young Bae Jun, Wadei F. Al-Omeri, Xiao Long Xin.‬‬‬‬‬‬. (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)

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)

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)

Nūr Muḥammad is one of the teachings in Sufism that studies the beginning of the creation of the universe. The Sufis discussed Nūr Muḥammad through God's tajallī (manifestation), and they believed that only Insan Kamil (Perfect Humans) possessed the perfection of His tajallī. This Sufi theory can be comprehended through the dhawqi approach. This research will deal with Nūr Muḥammad's theory of Sufism through the perspective of Tijaniyah Tarekat. The data for this study was obtained through library research utilizing a (...) documentary technique. The collected data will be analyzed using the descriptive analysis method. This study finds that the Tijaniyah Tarekat is a Sufism institution that bases its teachings and practices on the concept of Nūr Muḥammad in the form of ṣalawāt al-fātiḥ and ṣalawāt jawharah al-kamāl. This Tarekat's elucidation of Nūr Muḥammad is also built on and consistent with the explication of authoritative Sufis in Islam's intellectual and spiritual tradition. (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)

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)

This book entails four clearly articulated rubrics and overarching concepts as the foundational basis for analyzing Toyin Falola's work: biography and knowledge production, Africa in the configuration of knowledge, the Yoruba in the configuration of knowledge, and the value of knowledge in terms of policies and politics. The chapters are located within broader epistemological perspectives and undertake critical interpretations and explanations of Falola's writings. Falola's ideas are extended into greater realms of meaning by employing analytical tools from the fields of (...) political science, economics, literature, linguistics, computer science, mathematics, and religious studies. Furthermore, the book situates Falola's ideas in their historical contexts. This approach involves examining related events occurring during the times of the main events of his studies, thereby allowing readers to grasp many subtle details and background information that account for the types of meanings embedded in his writings. The originality of this book therefore hinges upon the clarity with which familiar but unconnected facts about Falola's writings are marshaled into a simpler, pluridisciplinarily analytical unity. (shrink)

Criticism of Nurcholish Majid's thoughts on Islamic reform.

The UN Convention of the Rights of the Child (CRC) in the 1990s becomes a landmark and has now been ratified by every other country of the world. Bring hope for a better world—for all children was highlighted as one of the most far-sighted human right instrument in the convention. Yet access to basic livelihood needs such as clean drinking water, primary health services, primary education, recreation and other urban infrastructure becomes a nightmare for millions of children and youth in (...) the developing world and particularly in metropolitan cities in India. The Indian children are living in varying residential environment, comprised of residential colonies of rich, high-raised flats of middle and low-income groups and the economically weaker sections living in slums and squatter colonies. The conventional method of planning residential neighbourhood lacks in indentifying the varying needs of children while building urban infrastructure. As a result there is a large gap in getting access to basic livetihood needs for children of rich and poor. The basic question becomes, is the urban child and youth population just as a numerical variable in planning infrastructure needs in metropolitan cities? This article attempts to analyse the situation in some of the selected residential areas in Delhi. (shrink)

This essay explores the earth-based woman-centered paganism found in Alice Walker's womanist writings. It argues that Walker's visionary landscape is influenced by indigenous spirituality and woman-centered Goddess beliefs which place humans in a sacred web of life that includes plants, animals, elemental forces, the earth, the cosmos, and the living and the dead. In this landscape, humans are not stewards of creation, but members of the whole. A review of several of her visionary novels— including The Temple of My Familiar, (...) By the Light of My Father's Smile and The Color Purple—suggest that Walker links women's erotic freedom, social and cultural liberation, and sexual and spiritual redemption. She rejects dualistic notions which oppose spirituality and sexuality, and through characters who embody transgressive sexuality, she suggests that a fully enjoyed and empowered female sexuality is a gateway to the perception of the divine as well as a path to healing, self-love and authenticity. A self-declared pagan, her holistic framework integrates the personal, sexual, spiritual, and cosmic with the needs of the earth and all sentient life. (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)

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)

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 outbreak of COVID-19 comes at the time when a shrinking public sector healthcare is an acknowledged fact in post-colonial societies. The policies adopted by the apparatus of most nation states for the past thirty years or more reveal that providing healthcare to all sections of societies is not a priority. The gradual process of economic liberalization has established “market” as the only legitimate mechanism of the distribution of goods/services as per the efficiency principle. The financial markets are globalized in (...) such a manner that nation states are constantly losing their capacity to perform redistributive functions. State withdrawal from the provision of welfare rights is undermining its moral authority to impose any normative imperative to the people who are being left alone at the mercy of market forces. But the spread of COVID-19 on a global scale has provided an opportunity to the nation state. With the help of healthcare systems, the State has reasserted itself as the ultimate archangel to define human beings and their respective status in the newly emerging nomenclature of the public sphere. In this paper, the rejuvenation of the nation state with respect to bio-power will be discussed in the postcolonial context. (shrink)

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)

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

The medical profession consistently strives to uphold patient empowerment, equality and safety. It is ironic that now, at a time where advances in technology and knowledge have given us an increased capacity to preserve and prolong life, we find ourselves increasingly asking questions about the value of the lives we are saving. A recent editorial by Professor Raanan Gillon questions the emphasis that English law places on the sanctity of life doctrine. In what was described by Reverend Nick Donnelly as (...) a “manifesto for killing patients”, Professor Gillon argues that the sanctity of life law has gone too far because of its disregard for distributive justice and an incompetent person’s previously declared autonomy. This review begins by outlining the stance of the sanctity of life doctrine on decisions about administering, withholding and withdrawing life-prolonging treatment. Using this as a foundation for a rebuttal, a proposal is made that Professor Gillon’s assertions do not take the following into account. (shrink)

This paper aims to investigate the origins and evolution of IslamicBanking and Finance from the early days of Islam up to the formal establishmentof Islamic banks in the sixties of the last century. It also sheds light on thebanking practices in the later parts of Islamic history which is an almost unresearchedarea. It records the existence of interest free lending societies at theend of the 19th century and the situation preceding the development of modernIslamic banks in the second half of (...) the twentieth century. The paper concludesthat Islamic banking was an attempt to practice an aspect of economic life inan Islamic way and it first emerged in rural and agricultural economies andnothing to do with the petrodollar or oil boom of the Middle East as usuallyput forward. (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)

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

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