Phenomenology, as I understand it, by G. C. Deb.--Phenomenology: education and evaluation, by Kazi A. Kadir.--Phenomenology, by B. H. Siddiqi.--Phenomenology in perspective, by James L. Kinder.

Philosophy of history; the idea of the not-being and the history, by K. M. Jamil.--Philosophy of history, by Khwaja Ashkar Husain.--Philosophy of history, by A. H. Kamali.--Philosophy of history, by B. H. Siddiqi.--Philosophy of history: explanation in history, by Kazi A. Kadir.

Social relationships are constructed by and through the relational communication that people exchange. Relational messages are implicit nonverbal and verbal messages that signal how people regard one another and define their interpersonal relationships—equal or unequal, affectionate or hostile, inclusive or exclusive, similar or dissimilar, and so forth. Such signals can be measured automatically by the latest machine learning software tools and combined into meaningful factors that represent the socioemotional expressions that constitute relational messages between people. Relational messages operate continuously on (...) a parallel track with verbal communication, implicitly telling interactants the current state of their relationship and how to interpret the verbal messages being exchanged. We report an investigation that explored how group members signal these implicit messages through multimodal behaviors measured by sensor data and linked to the socioemotional cognitions interpreted as relational messages. By use of a modified Brunswikian lens model, we predicted perceived relational messages of dominance, affection, involvement, composure, similarity and trust from automatically measured kinesic, vocalic and linguistic indicators. The relational messages in turn predicted the veracity of group members. The Brunswikian Lens Model offers a way to connect objective behaviors exhibited by social actors to the emotions and cognitions being perceived by other interactants and linking those perceptions to social outcomes. This method can be used to ascertain what behaviors and/or perceptions are associated with judgments of an actor’s veracity. Computerized measurements of behaviors and perceptions can replace manual measurements, significantly expediting analysis and drilling down to micro-level measurement in a previously unavailable manner. (shrink)

This investigation sought to find the relationships among multiple dimensions of personality and multiple features of language style. Unlike previous investigations, after controlling for such other moderators as culture and socio-demographics, the current investigation explored those dimensions of naturalistic spoken language that most closely align with communication. In groups of five to eight players, participants from eight international locales completed hour-long competitive games consisting of a series of ostensible missions. Composite measures of quantity, lexical diversity, sentiment, immediacy and negations were (...) measured with an automated tool called SPLICE and with Linguistic Inquiry and Word Count. We also investigated style dynamics over the course of an interaction. We found predictors of extraversion, agreeableness, and neuroticism, but overall fewer significant associations than prior studies, suggesting greater heterogeneity in language style in contexts entailing interactivity, conversation rather than solitary message production, oral rather than written discourse, and groups rather than dyads. Extraverts were found to maintain greater linguistic style consistency over the course of an interaction. The discussion addresses the potential for Type I error when studying the relationship between language and personality. (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)

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)

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

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

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)

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)

This study addressed the questions of perceived importance of social responsibility information (SRI) characteristics in a decision context, as well as the attitudes of institutional investors toward social responsibility involvement. The results showed that SRI presently disclosed in company annual reports did not have any significant impact on institutional investors' decisions. However, if SRI were presented in quantified, financial form, and were focused on product improvement and fair business practices, such information would be perceived as more important for investment decisions. (...) Attitudes toward corporate social responsibility also suggested that institutional investors were not totally opposed to company involvement in social activities. (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)

Hai, Peter NV Lay people have always played a vital role in the life and mission of the church but it is only after the Second Vatican Council that the question of the laity has come into focus in a new way in Catholic theological reflection. Indeed, in the wake of Vatican II, the council that introduced a Copernican shift in the Catholic understanding of the laity, lay people have become the theme of a Synod of Bishops, the subject of (...) an Apostolic Exhortation, and the topic of several pastoral statements of national conferences of bishops. This paper begins with a review of the state of the question highlighting the need for a comparative investigation of the theologies of the laity according to John Paul II, the Federation of Asian Bishops' Conferences, and the Vietnamese Episcopal Conference. It then highlights the differences and convergences in these theologies. As all three theologies draw their inspiration from the teachings of Vatican II, and a prominent element of the council's concerns was the emphasis on the universal call to holiness, we will also provide a detailed comparison of this notable aspect across these theological systems. Our argument is that while some minor points of divergence and disagreement remain there is a greater convergence and agreement between these theologies of the laity. (shrink)

Post-mortem reproduction is a complex and contested matter attracting attention from a diverse group of scholars and resulting in various responses from a range of countries. Vietnam has been reluctant to deal directly with this matter and has, accordingly, permitted post-mortem reproduction implicitly. First, by analysing Vietnam’s post-mortem reproduction cases, this paper reflects on the manner in which Vietnamese authorities have handled each case in the context of the contemporary legal framework, and it reveals the moral questions arising therefrom. The (...) article then offers an account of Vietnamese social norms as an explanation for the tendency to conduct post-mortem reproduction. In arguing that a deeper and more thorough examination of the moral and ethical reasoning is required, the paper advocates in favour of supportive post-mortem reproduction regulation. In doing so, the paper seeks to reconcile the Vietnamese legal framework and post-mortem reproduction experiences of other countries. The article concludes that Vietnam and countries sharing the similar cultural traits should permit post-mortem reproduction explicitly. This would require full engagement with the ethical and legal issues arising, and careful promulgation of regulations and guidelines based on comparative experiences of a range of countries in handling this matter. (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)

The contemporary Qur’anic studies have been marked by amazing development. Various methods and approaches to understand the Qur’an are offered by the scholars. One of the prominent figures in this field is Nashr Hamid Abu Zayd. Nasr Hamid Abu Zayd (1943–2010 M) is a highly controversial contemporary thinker. He is an Egyptian scholar who is accused of being apostate, because of his theory of qur’anic hermeneutic (the textual of Qur’an). This is reflected in his stances towards contemporary religious discourse and (...) the approach to reading religious texts, especially the Quran, which requires reading according to a hermeneutic mechanism. His books ‘Naqd al-Khitab al-Dini (Criticism of Religious Discourse)’ and ‘Al-Takfir fi Zaman al-Takfir (Thinking in the Time of Atonement)’ caused a great uproar in the early nineties of the last century. Abu Zayd was accused of criticising atheists because of their stances on the text. Therefore, this study aimed to discuss Abu Zayd’s position on contemporary religious discourse and his new approach to reading religious texts, and also aims to discuss why Abu Zayd’s theory has been string up Islamic world and ending by his expulsive from his native country. To deal with this problem, this article discusses Abd Zayd’s biography and some cultural framework of his people. The methodology of Qur’anic hermeneutic is the least his. Having examined the topic, the author finds that Abu Zayd believes that modem literary theory and criticism denote the way to understand and interpret the Qur’an ‘objectively’. The contribution of this research is discussing Abu Zayd’s contemporary religious discourse and his new approach to reading religious texts. Contribution: The contribution of this research is discussing Abu Zayd’s contemporary religious discourse and his new approach to reading religious texts. (shrink)

The topics of serious leisure and subjective well-being have been discussed extensively in previous research. It is generally acknowledged that people prefer to experience deeper satisfaction and happiness through serious participation in leisure-time physical activities. However, it is essential to examine the relationship between serious leisure and subjective well-being in an urban setting as well as the mediating effect of leisure satisfaction. Data were collected from 447 recreational runners at the 2018 Wuxi International Marathon event in China. The study results (...) showed that serious leisure was positively associated with leisure satisfaction and subjective well-being, that leisure satisfaction was positively associated with subjective well-being, and that leisure satisfaction completely mediated the relationship between serious leisure and subjective well-being. Running group membership significantly affected the path from serious leisure to leisure satisfaction, while other demographic variables (e.g., gender and education) did not moderate any paths. These results help explain the intricate relationship between serious leisure and subjective well-being and offer theoretical and managerial implications for serious leisure. (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)

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)

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)

In Nothing To It, Brother Phap Hai brings his characteristic warmth and humor to explore the many different gates to transformation offered by Buddhism. A gate is a teaching, practice, or way of looking at things. Each gate is an invitation to consider a new frame of reference through which we can consider our situation, an opportunity to look at things differently. Readers who enjoyed Bhante Gunaratana's Mindfulness in Plain English will delight in this new explanation from the Australian-born monk, (...) who lives at Deer Park Monastery in Escondido, California. There are fifty-eight gates explored in Nothing To It, arranged in ten traditional groups, with one chapter exploring each gate. Based on a series of talks given by Phap Hai in 2013, the book is designed to be equally valuable when read through at leisure or used as the text for a ten week self-guided course. Each chapter includes questions for reflection, additional reading suggestions on the topic, and writing exercises. The gates can be explored in order or investigated at random. Phap Hai offers a charming blend of ancient wisdom, Dharma scholarship, and contemporary applications. (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)

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)

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)

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.

Although AI technologies reportedly can address accessibility issues and the risks have been documented, debates around AI have left developing countries and people with disabilities (PwDs) behind. Despite the global marketization of AI technologies, the understanding of AI and disability in developing countries in the Global South remains scant. Through semi-structured interviews with key personnel of disabled people organizations in Indonesia and Vietnam, this study found that a pocket of the disabled viewed AI as formidable but foreign because of the (...) persistent information void within the disabled community. AI potentially magnifies the existing bias against the disabled, but their unique features and lived experiences are irreplaceable by AI. The findings seek attention from developers, activists, and policy makers in emerging markets as the benefits of AI have reached wider audiences but PwDs and the risks of AI–human interactions to them have been narrowly discussed in Southeast Asia (SEA). (shrink)

An effective approach is introduced to predict the magnitude of reservoir-triggered earthquake, based on support vector machines and fuzzy support vector machines methods. The main influence factors on RTE, including lithology, rock mass integrity, fault features, tectonic stress state, and seismic activity background in reservoir area, are categorized into 11 parameters and quantified by using analytical hierarchy process. Dataset on 100 reservoirs in China, including the 48 well-documented cases of RTE, are collected and used to train and validate the prediction (...) models established with SVM and FSVM, respectively. Through numerical tests, it is found that both the SVM and FSVM models are effective in the prediction of the magnitude of RTE with high accuracy, provided that sufficient samples are collected. While the results of FSVM which is extended from SVM by introducing a fuzzy membership to reduce the influence of noises or outliers are found to be slightly less accurate than those of SVM in the current analysis of RTE cases. The reason might be attributed to the high discreteness of the sample data in the current study. (shrink)

Cette étude remet en cause les dualismes et divisions actuels qui se reflètent dans le dialogue socio-politique et interculturel. Le projet vise à établir un lien entre le discours philosophique de la Maison de la Sagesse du IXesiècle et les conceptions modernes de l’islam en étendant la rhétorique dialogique dudit discours. Le projet en question a également pour but de réexaminer la Maison de la Sagesse. Ce processus consiste d’abord à invoquer une tradition islamique inclusive et interculturelle qui contrecarre la (...) vision limitée d’un islam radical. Puis, il consiste à réintroduire les arts libéraux comme outils pédagogiques au cœur de la tradition islamique de la sagesse, et finalement, à explorer les principes du Aql et de la Fitrah ainsi que la façon dont ils prescrivent la Hikmah. (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)