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The purpose of this paper is to analyze the prejudice and discrimination constructs through the lens of a transcendent knowledge concept.

The paper seeks to demonstrate that Spiritism or Spiritist Doctrine (SD) – regarded here as a source of transcendent knowledge – offers compelling arguments and provides suitable explanations (i.e. transcendent ontology) in relation to the issue of discrimination

Overall, this paper contributes to a better understanding of diversity and inclusive perspectives by examining the antecedents and consequences of discrimination through the insightful lens of SD tenets. In this sense, the findings suggest that the discriminators and prejudiced people may ironically pass through – as a result of the law of cause and effect – the same hard situations (i.e. ordeals or nightmares) – even though in their future lives – that they impose in their current victims to forcefully open their minds, support universal values, enhance their own feelings and spiritual intelligence.

Evidence presented here (although conceptually in nature) could be somewhat integrated into training sections of diversity management. At a minimum, it may encourage the shift of attitudes, revision of embedded values and reflections about the spiritual consequences to the perpetrators of discrimination against minorities.

Taken as a whole, the SD tenets prompt us to understand that the acts of prejudice, stereotyping and discrimination engender suffering for their perpetrators, even in their future lives (i.e. reincarnations). Broadly speaking, the SD principles compel us to consider transcendent knowledge even in the context of organizational life.

The purpose of this study is to explore the roles that sociocultural systems such as traditions, religious practices, and rituals play in upholding gender imbalance in Fiji.

This qualitative study relies on results from semi-structured interviews with auditors, educationalists, academics, partners from leading accounting/audit firms, company directors and high-ranked government officers. Thematic analysis was conducted both manually and using MAXQDA software, and the themes that emerged from both analyses are complementary. A few more complementary analyses were also conducted such as Word Cloud.

The results support the claim that the religious traditions and rituals are strongly linked to gender-inequitable beliefs and suggest sociocultural factors impose on women experiencing self-effacing emotions and passive acceptance of lower status, contributing to the persistence of gender inequality. It also emphasizes the need to challenge certain sociocultural practices to promote greater gender equality, which is the theme emerged from thematic analysis. Additionally, this paper proposes four distinct types of attitudes in this regard as self-effacing feminist, self-effacing traditional, self-effacing modesty and talented driven.

Respondents' openness authenticity may be limited by factors like selection bias, small sample size and other potential constraints in this study.

The findings might influence stakeholders to advocate for policy changes to promote women's representation in leadership positions. The results give voice to various segments of society who are advocating greater gender diversity on board representation in Fiji. The themes immerged and theories developed would make a substantial contribution to the existing literature.

The findings highlight the importance of addressing gender inequality in leadership positions to promote inclusive and sustainable growth.

This study sheds light on the less-explored domain of internal barriers to gender equality within Fiji. It adds a novel dimension to the understanding of how cultural norms intersect with individual perceptions to shape gender inequality.

This paper aims to address the fundamentals of tax planning and seeks to focus on the opportunities and root causes for tax planning.

The paper reviews the current state of tax planning with case studies that reveal fundamental statutory structural opportunities.

While some, possibly many, tax advisers lack integrity and recommend tax structures to their clients that are inconsistent with reasonable interpretations of the tax law, most advisers, even very aggressive and creative advisers, probably do not. The paper suggests that it may be futile to seek to deter tax professionals from designing and marketing tax plans unless legislation makes tax advisers jointly responsible with their clients for their clients’ tax underpayments.

Short of such a radical approach, governments must commit first to altering the basic structure of their tax laws to make aggressive tax planning uninviting.

The paper offers original insights into the inseparability of the legislative process from the creation of unnecessary tax planning opportunities.

The Malaysian Anti-Corruption Commission Act 2009 (MACC Act) has introduced Section 17 A, which holds companies and their management accountable for bribery committed by their Associated Persons in the interest of the company. This study aims to explore the evolving concept of Associated Persons and corporate liability within this legal framework. It delves into three primary legal models of Associated Persons, particularly focusing on corrupt cases falling under Sections 17 A (1), 17 A (6) and 17 A (7) of the MACC Act. The study also investigates the extent of Associated Persons’ involvement in these cases that eventually led to company liability.

The study deployed thematic and comparative analyses to assess the legal framework and highlight the significance of Section 17 A of the MACC Act.

The study disclosed that, despite having corruption policies, there is still a possibility for Associated Persons to engage in corrupt activities. To ensure long-term business sustainability, it is crucial to implement effective mechanisms and a strong compliance culture.

This study suggests implementing a due diligence checklist and conducting risk assessments for companies as measures against corruption caused by Associated Persons. Corporate entities and legal professionals may benefit from the reported findings to better comprehend the corruption offences outlined in Section 17 A of the MACC Act.

Drawing upon a political economy approach, this article aims to analyze the transformations in the labor market within the context of contemporary capitalism, focusing on the phenomenon of financialization.

Financialization is defined as a distinct wealth pattern marked by a growing proportion of financial assets in capitalist wealth. Within financial markets, corporate performance is continuously assessed, in a process that disciplines management to achieve expected financial results, with consequences throughout corporate management.

We find that this phenomenon has implications for labor management, resulting in the intensification of labor processes and the adoption of insecure forms of employment, leading to the fractalization of work. These two mechanisms, added to the indebtedness of workers, constitute three elements for disciplining labor in contemporary capitalism.

We argue that these forms of discipline constitute a subsumption of labor to finance, resulting in an increase in labor exploitation. This formulation of the relationship between financialization and changes in the realm of labor also contributes to understanding the unrealizing potential of social free time in contemporary capitalism.

This paper proposes a framework for director evaluation in the context of Chinese state-owned enterprises (SOEs), taking into account the influences of traditional and modern Chinese ideologies.

Following the Delphi method, a series of semi-structured interviews were conducted with Chinese SOE directors.

The framework used has been validated by examining seven dimensions of virtue and four dimensions of competence functions in Chinese SOEs. Effective and representative characteristics of each dimension are identified through interviews.

First, through this research, indicators of virtue have been materialized and those of competence have been specified in a broader range. Second, this research provides advice for training of candidate directors whose experience were in private firms before they step in as SOE directors.

This study aims to analyze notable distribution dispute cases from Islamic law history. The authors will assess these alongside resolutions proposed by historical authorities, some of which evolved into established Islamic case law. In addition, the authors intend to apply classic fair division rules to these cases, providing alternative solutions. Using a game-theoretical approach, the authors plan to compare Islamic solutions with traditional division rules through axiomatic analysis. The goal of this study is to systematically explore the unique principles underpinning Islamic distributions.

In this study, the authors collate Islamic inheritance law disputes involving conflicting claims, unresolvable by primary Islamic law sources, from historical and modern texts. The authors formally model these as claims problems, surplus-sharing problems and adapted claims problems. Concurrently, the authors gather the proposed solutions and historical backgrounds offered by the era’s authorities and jurists. These solutions are axiomatically generalized into rules, while the axioms characterizing distribution rules are checked if they are aligned with Islamic norms and values. This approach facilitates a comparison between Islamic distributions and classic division rules.

The 'Awl and Radd doctrines, used in Islamic inheritance law, are axiomatically equivalent to the Proportional Rule, a prevalent non-Jewish division rule. These doctrines present solutions impervious to manipulation by legal heirs through rights transfer, unlike other possible distributions. Ibn 'Abbas' solution for Awliyya cases uses sequential priorities and diverges uniquely from classic fair division rules in the literature. In addition, it is established that Abu Yusuf's (b. 729) distribution for a legal dispute is axiomatically identical to Abraham ibn Ezra's (b. 1089) division rule.

There is a noticeable dearth of comprehensive studies investigating contentious disputes concerning resource claims within Islamic law. Many of these studies are lacking in-depth analyses of diverse cases, casting doubts on their reliability. As a result, a robust focus is needed on case collection prior to any analytical process. Future research should concentrate on collating instances of fair division problems throughout Islamic history, as well as separately collecting methods of Islamic sharing. This procedure may lead to the characterization of various Islamic regulations, thereby emphasizing distinct Islamic principles. In forthcoming studies, conducting an exhaustive axiomatic evaluation of the cases and proposed resolutions is imperative.

This research illuminates existing knowledge gaps, setting a course for novel research trajectories. It underlines the fair division literature’s oversight of disputes within Islamic law, despite the plentiful existence of contentious cases. The research underscores the relevance of cooperative game theory as a tool for dissecting Islamic legal disputes. By accounting for unique Islamic norms and principles, this study lays a foundation for a nuanced comprehension of the dynamics and outcomes of legal disputes. By integrating an interdisciplinary approach, this research strives to bridge the gap between game theory and Islamic law.

Beyond addressing a significant research lacuna, this study carries extensive societal implications. By shedding light on enduring debates within Islamic law, it encourages a rejuvenated understanding of the evolution and interpretation of legal disputes. The axiomatic disparities between rulers’ and jurists’ methods provide invaluable insights within the Islamic context, bolstering the understanding of sociocultural dynamics that influence legal decision-making. This research has the potential to shape legal discourse, guide policymaking and spur scholarly, juristic and societal dialogue. Consequently, it may foster a more comprehensive and enlightened approach toward the resolution of legal disputes in Islamic law.

To the best of the authors’ knowledge, this study is the first to examine Islamic law’s historical legal disputes from a game-theoretical standpoint. Existing studies rarely collect distribution disputes systematically, and none scrutinize the axiomatic rationales underlying authorities’ and jurists’ distributions, opting instead to focus on historical backgrounds. While the fair division literature extensively examines disputes, it often overlooks those originating from Islamic law, which presents a rich source of disputes that can be modeled as fair division problems. This research makes a distinct contribution by incorporating disputes from Islamic law into the existing body of cooperative game theory literature.

The purpose of the paper is to examine the phrase “just and equitable”, and associated terminology, within New Zealand’s strata law, to inform other jurisdictions. In particular, this paper temporarily suspends the notion of a statutory hendiadys to consider what kind of justice is reflected in judicial consideration of the phrase.

This paper takes a mixed-methods approach, drawing on a combination of black-letter law, property law theory and insights from literary and philosophical analysis.

While justice is often considered as “treating like cases alike”, this is not apparent from this study. The analysis shows that different kinds of justice outcomes emerge, with some emphasis on justice as economic efficiency. In addition, the paper highlights the inherent uncertainty in what is “just and equitable” and how associated disjunctive phrases, such as “unjust or inequitable” are still treated as hendiadys, but are no more clear.

The research is limited to consideration of a single jurisdiction (New Zealand), though the useful degree of case law from this jurisdiction provides broad insight.

Among other things, the paper argues for further consideration of the usefulness of the “just and equitable” test in light of the kind of justice we want to achieve. The addition of mandatory considerations to existing statutory tests may allow more of a focus, beyond the exigencies of individual cases or narrow outcomes of economic efficiency.

While there is existing literature on the “just and equitable” phrase within strata law, the paper is the first, to the best of the authors’ knowledge, to provide an analysis focused on how suspending the statutory hendiadys normally inherent in “just and equitable” provides insight into the kind of justice that emerges from the application of this test within a single strata jurisdiction. As such, the paper provides lessons for other jurisdictions on how to improve relevant statute and case law outcomes.

This study explores whether religion plays an important role in corporate poverty alleviation. Religious atmosphere affects managers' attitude towards corporate social responsibility (CSR) and then influences corporate poverty alleviation. This study first examines the impact of religious atmosphere on corporate poverty alleviation and then investigates whether formal institutions, such as law enforcement environments and ownership, influence the relationship between religious atmosphere and corporate poverty alleviation behavior.

In 2016, the Chinese government initiated a nationwide campaign aiming to eliminate poverty in China by 2020. The authors conduct empirical tests with data on Chinese listed firms from 2016 to 2020. The religious atmosphere is measured by the number of Buddhist monasteries and Taoist temples within a certain radius around Chinese listed firms' registered addresses. The authors adopt the ordinary least squares (OLS) method for regression and take the two-stage least squares (2SLS) method to address the endogeneity issue.

The results show a positive relationship between religious atmosphere and corporate poverty alleviation donations. Law enforcement attenuates the positive association between the religious atmosphere and corporate poverty alleviation donations. Religion and corporate poverty alleviation donations have a more positive association for non-state-owned enterprises (non-SOEs) than for state-owned enterprises (SOEs).

The authors' findings have important implications. First, this study inspires incorporating the ethical value of traditional culture, such as religion, into CSR. Second, the findings imply that informal institutions have a greater impact on corporate decision-making when formal institutions are weak, suggesting that informal institutions should be emphasized when promoting CSR in countries where formal institutions are relatively weak. The study investigates only religious influence on corporate poverty alleviation based on Buddhism and Taoism, but the authors do not examine the impacts of other religions. Future research may examine the relationships between other religions and corporate poverty alleviation in China.

This study illustrates the positive role played by religion in promoting CSR by relating religious atmosphere to corporate poverty alleviation. It fills the research gap between religion and CSR and also contributes to the literature on determinants of corporate poverty alleviation.

This research seeks to understand whether employer branding (EB) and internal marketing (IM) are fundamental to the challenge of attracting and retaining talent and how these strategies can help companies to overcome the difficulties related to the talent shortage, from the perspective of a SME Portuguese metallurgical industry.

The research resorts to a case study of a qualitative nature, through a semi-structured interview with the head of the human resources (HR) training and development area of the Navarra Group, and quantitative, through surveys to its employees. Based on the literature, a conceptual model was constructed, whose application allowed us to perceive the relationships between the practices of EB and IM; satisfaction, motivation and commitment; attraction and retention.

The exploratory interview concluded that organizations consider EB and IM essential for an effective talent management strategy. The quantitative results demonstrate that IM and EB practices implemented in the organization contribute to the satisfaction, motivation and involvement of employees, which results in a decrease in the intention to leave. It is also noted that these practices promote an increase in the perception of organizational attractiveness, which represents a positive impact on its ability to attract.

From a theoretical perspective, the research contributes to the development of knowledge about IM, EB and talent management, providing relevant data that can help define the best strategies for attraction and retention, from the point of view of IM and EB.

The research presents preliminary insights that can be an auxiliary tool for HR managers and professionals in the context of industrial SMEs.