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This study aims to make some contribution to the process of corporate compliance governance in China.

This paper adopts qualitative method, literature research, case analysis and comparative methods to explore the Chinese compliance governance model in the field of collusive bidding crimes.

In the process of criminal prosecution of enterprises suspected of committing crimes, the judicial authorities should promote the restoration of normal production and operation of corporate enterprises by promoting the construction of corporate compliance, which is conducive to solving the difficult problem of attribution of collusive bidding crimes. In addition, corporate compliance under prosecutorial supervision is also conducive to optimizing the regulatory path of collusive bidding and achieving more effective prevention and control of unit crimes in the mode of co-regulation between the state and corporate.

Compliance governance corporate crime is at a nascent stage in China, and this study seeks to provide some reference for future compliance review governance in China through the analysis of specific business crime cases.

The objectives of this study are to analyse the present Malaysian law regarding money laundering, to identify advantages and disadvantages of the current anti-money laundering law, to analyse its impact on the public sector and the private sector and to make recommendations on any improvements that should be made.

This study will use a qualitative method where the literature review method applies to collect primary and secondary data regarding anti-money laundering laws. Data has been collected from the various provisions of laws and text reading, such as books, articles, journals, law cases and thesis regarding anti-money laundering laws and those analysed with the content analysis method and the critical analysis method.

This study found that Malaysia has one law regarding anti-money laundering and they have control over individual and corporate entities in Malaysia.

This study found that Malaysia has one law regarding anti-money laundering and they have control over individual and corporate entities in Malaysia.

Corporate gift-giving and hospitality are some of the high-risk areas for corruption. This paper aims to see comparisons between the Malaysian Ministerial Guidelines and the UK Guidance and to analyse whether the guideline in Malaysia is adequate in dealing with corporate gift-giving and hospitality.

The methodology used in this paper is qualitative research which is based on data collection through online searches, legal databases, information obtained from articles, books, statutes and related government publications.

The findings show that the statutory guideline in Malaysia is immature, still not adequate, and lacks detailed regulations in determining gifts and hospitality as corruption (unclear boundary), as compared to the UK law which is more detailed.

This paper explains on comparison of corporate gift giving and hospitality practise in Malaysia and the UK based on the statutory guidelines.

The development of successful Sustainable Development Goals realization cannot be divorced from regulations governing sustainability information. Therefore, limited research on the regulatory environment regarding sustainability reporting in the Malaysian context requires further examination to ascertain the current framework. This study aims to critically assess the Malaysian Companies Act 2016 and Malaysian Code on Corporate Governance (MCCG) to examine the regulatory environment regarding the sustainability reporting framework. The examination is done to determine the extent of support provided under the Malaysian regulatory environment for the said practice.

A doctrinal methodology that relies on the extant literature, statutory instruments and case laws complemented by content analysis is adopted to explore the current regulatory environment regarding sustainability reporting.

The findings indicate that the Companies Act 2016 has already paved the way for the integration of corporate sustainability through the Business Review Report (BRR). However, the application is voluntary and hence could lead to inconsistent implementation. The MCCG has introduced the integrated reporting practice, but the application is limited to large companies on “apply and report” approach. This practice is voluntary to other types of companies, which diminishes the importance of sustainability reporting and gives rise to doubt about its efficiency in addressing sustainability in the long term. The current framework for sustainability reporting cannot be considered satisfactory, given the significance of sustainable development to the Malaysian economy and society, due to a lack of appropriate legal obligations.

This study is presently amongst the available legal literature on sustainability reporting practice in Malaysia, adding to its originality. This paper hopes to stimulate discussion among academicians on incorporating sustainability principles in the Companies Act 2016 and expanding directors’ duties.

The main value in a culture of tolerance is wasatiyyah. The fragility of relationships and misunderstanding between Muslim and non-Muslim communities occurs when attention to values of tolerance which need more attention on moderation was not practiced especially in the life of a new Muslim convert community. Thus, the practice of moderation is one mechanism proposed by the government to ensure a harmonious continuation of life in a religious community can be achieved. For that, a qualitative study design was used to describe the current status of a phenomenon that occurs among new Muslim converts. The purposive sampling method is used to determine the applications of wasatiyyah in new Muslims’ life tolerance at Kota Kinabalu (East Malaysia) and Kuala Terengganu (West Malaysia). Although the study was conducted at two different locations, there is a relationship between religious phenomena that occur in the new Muslims community in Malaysia. The purpose of this study is to see the practical concept of moderation in the life of new Muslims and their relation with Muslims and non-Muslims. The results showed that the value of moderation was applied in the aspect of tolerance. The application of Wasatiyyah in practice of tolerance had helped non-Muslims family members to change their attitudes and perception towards Islam. This study suggests the values of wasatiyyah in the life of religious tolerance, need to be nourished especially in multiethnic society when sharing a living places, education and employment for better social development as well as a well-being pluralistic society.

The study was conducted through descriptive data qualitative methods. Purposive sampling was used which refers to a group that has the characteristics of samples required by researchers (Mohd Najib Abdul Ghafar 2003). This study applies the method of in-depth interview with the selected new Muslims around Kota Kinabalu (representing East Malaysia) and around Kuala Terengganu (representing Peninsular Malaysia/West Malaysia). Thus, data accumulation involves new Muslims (new Converts) from various ethnics (Sabahan and Sarawakian) which comprise Kadazandusun, Murut, Rungus, Sino and Iban. Secondly, those are from the Peninsular Malaysia which includes Chinese and Indian. Whereas in Kuala Terengganu, data accumulation involves new Muslims from various ethnics (Chinese, Indian, Sarawakian and others). The result of the interview is shown through descriptive narratives which display the practice of tolerance in the form of supportive interaction from the non-Muslim families towards the new Muslims in Islamic lifestyle.

The concept of wasatiyyah has nurturing tolerance among Muslim, newly Muslim and non-Muslim as well as fostering harmony among the diverse ethnics in Malaysia. Based on the discussion, it was observed that the concept of wasatiyyah had a great influence on the relationship among Muslim, newly Muslim and non-Muslim, as it had a strong link with the value of akhlaq that have been embedded in the Muslim community. The wasatiyyah is the main element that shapes the relationship, and it is the results of interaction with social norms, for it has bred certain social values that include tolerance, compromise, modesty, respect and cooperation as transpired when they (Muslim and newly Muslim) interact among themselves or with other communities. Furthermore, the main goal for the concept is to maintain peace and built well-being in the society as well as bracing racial ties in Malaysia, especially among Muslim, newly Muslim and non-Muslim.

Tolerance is a culture that founded the co-existence of pluralistic society in Malaysia. The culture of tolerance can only be built if ethnic tolerance and religious tolerance is accepted as a common practice – Muslims and non-Muslims alike. The description of wasatiyyah in the practice of religious tolerance among the families of new Muslims is the platform towards the acculturation of tolerance in the societal life from different faith and ethnics. It can be said that the higher the tolerance of ethnic, the higher is the religious tolerance, which is manifested through the application of wasatiyyah between people from different religions. This situation is highlighted in the relations of Muslim, newly Muslim and non-Muslim in Sabah and Terengganu where the culture of tolerance is apparent in the life together. Extensive interaction through encounters, acquaintance and co-existence that shape the friendship, brotherhood and kinship is the best formula in nurturing the culture of tolerance in the pluralistic society of Malaysia. Perhaps, the concept of wasatiyyah may be implemented in the whole aspect of life in the context of Malaysia. It is because the term wasatiyyah has the main sources of Islamic epistemology as well as sustaining the well-being pluralistic society without destroying the differences.

This study aims to identify the factors influencing the decision to the Halal transportation adoption among pharmaceuticals and cosmetics manufacturers.

Base on the technology-organization-environment (TOE) framework, applying the purposive sampling method, data were gathered from questionnaires distributed to the participants of Malaysia International Halal Showcase (MIHAS) and Halal festival (Halfest). Out of 110 questionnaires distributed, only 97 data from 102 respondents could be used for further analysis. SMART-PLS 3.2.7 was used to analyze the data for this study using a structural equation modeling approach.

Perceived benefits, competitive pressure (COMP) and customer pressure were found to have a significant relationship with the intention to adopt Halal warehousing services, the organizational readiness was found to be a not significant factor in the adoption of Halal transportation. Top management attitudes (TMAs) moderate the positive relationship between COMP and the intention to adopt Halal transportation services.

This paper focuses on the Halal manufacturers in the pharmaceuticals and cosmetics industry who attended MIHAS and Halfest, which still not adopting Halal transportation activities.

The findings provide useful information to a better understanding of the factors influencing the adoption of Halal transportation among Malaysian Halal cosmetics and pharmaceutical manufacturers. Related parties such as the government, the Halal transport service providers and the customers could use these findings to plan further action to enhance the adoption of Halal transport adoption.

The study revealed the capability of the TOE framework to identify the factors influencing the decision to adopt Halal transportation among Malaysian Halal cosmetics and pharmaceutical manufacturers. TMA was found to have a moderation effect on the relationship between COMP and the intention to adopt Halal transportation.

This paper aims to analyse the new standards on Sukuk which was issued by the Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) as a result of the strong critics posed by Shaykh Taqi in the end of 2007 that 85 percent of Sukuk issuance were not in line with the teachings of Shariah.

This study reviewed samples of Sukuk prior and after the new AAOIFI pronouncement by focusing on controversial areas such as ownership transfer, pricing and guarantee element. This paper used content analysis approaches to analyse the pronouncement and the samples.

The findings showed that there were negligible changes on the principle term and condition (PTC) of the Sukuk after the pronouncement, thus it did not have much effect in changing the Shariah Advisors and industry players when deciding more authentic principles and decisions.

Based on the findings, it is acceptable that the advisors tried their very best in making efforts to minimize controversial decisions as to suit current financial practices.

The entropy and thermal behavior analyses of non-Newtonian nanofluid double-diffusive natural convection inside complex domains may captivate a bunch of scholars’ attention because of the potential utilizations that they possess in modern industries, for example, heat exchangers, solar energy collectors and cooling of electronic apparatuses. This study aims to investigate the second law and thermal behavior of non-Newtonian double-diffusive natural convection (DDNC) of Al₂O₃-H₂O nanofluid within a C-shaped cavity emplacing two hot baffles and impacted by a magnetic field.

For the governing equations of the complicated and practical system with all considered parameters to be solved via a formidable numerical approach, the finite element method acts as an approach to achieving the desired solution. This method allows us to gain a detailed solution to the studied geometry.

This investigation has been executed for the considered parameters of range, such as power-law index, baffle length, Lewis number, buoyancy ratio, Hartmann number and Rayleigh number. The main results reveal that isothermal and concentration lines are significantly more distorted, indicating intensified concentration and temperature distributions because of the growth of baffle length (L). Nu_ave decreases by 8.4% and 0.8% while it enhances by 49.86% and 33.87%, respectively, because of growth in the L from 0.1 to 0.2 and 0.2 to 0.3.

Such a comprehensive study on the second law and thermal behavior of DDNC of Al₂O₃-H₂O nanofluid within a C-shaped cavity emplacing two hot baffles and impacted by magnetic field has not yet been carried out.

The paper aims to propose and validate a process-based model to enhance managerial effectiveness among micro, small and medium enterprises (MSMEs). It has been observed that business uncertainties and inadequate financial resources that MSME entrepreneurs and managers face require them to constantly engage in strong self-awareness and self-regulating behavior to enhance the efficacy in their roles and, henceforth, their role performance effectiveness.

The approach for data collection was based on the clustering of MSMEs belonging to the clusters machine tool, pump manufacturing, foundry, textile and auto-component clusters in India. The respondents to the study were MSME entrepreneurs and managers who oversee and manage multiple functions like operations, quality, marketing, sales, supply chain management, procurement, personnel and administration and general administration.

The self-efficacy of entrepreneurial managers of MSMEs is observed to play an integral role in enhancing the efficacy of their roles, thus highlighting the use of a process-based perspective while dealing with constant resource constraints and excessive dynamism in their business contexts. The ability to handle multiple tasks effectively and resilience to manage challenges enhances their role-making process, which is significant in achieving and sustaining goal-oriented behavior among MSME entrepreneurs and managers.

This paper would serve as an effective model for entrepreneurs and managers to enhance their efficacy in the individual and interdependent role context, which would help achieve their individual and organizational goals. The model emphasizes a process-based perspective that thrusts the need to relate to the organizational context, enhancing individual confidence for goal-related behavior and fulfilling their role-related expectations.

This paper presents a model of enhancing managerial effectiveness that discusses self-efficacy as antecedent behavior. Here, personal and environmental factors aid cognition to one’s capability to construct reality, self-regulate, encode information and engage in effective managerial action.

This study develops and tests a model that explores how human capital impacts micro-business performance through the sequential mediation of new technology adoption and entrepreneurial bricolage.

A cross-sectional study was conducted on 508 women entrepreneurs engaged in micro-businesses in Malaysia. This study used partial least squares structural equation modeling to test the hypotheses.

This study demonstrates the significant impact of human capital on micro-business performance. It establishes a sequential mediation model in which technology adoption and entrepreneurial bricolage mediate the nexus of human capital–micro-business performance.

This study contributes to the theory by innovatively integrating human capital, new technology adoption, entrepreneurial bricolage, and microbusiness performance, drawing on the resource-based view and human capital theory. However, its cross-sectional nature limits causal inference, and focusing solely on women entrepreneurs in Malaysian micro-businesses may constrain novelty. Additionally, the reliance on self-reported data introduces bias, emphasizing the need for future research.

Fostering entrepreneurial bricolage and embracing technology adoption can enhance performance. Business managers can optimize strategies by promoting continuous learning, innovative problem-solving, and technological advancements.

This study highlights the potential social and economic impacts of supporting women-owned micro-businesses in Malaysia. Policymakers can promote economic growth, employment, and community well-being by emphasizing innovation, human capital development, and technology adoption in Malaysia’s diverse ethnic contexts.

This study introduces a distinctive serial mediation framework to understand the impact of human capital on micro-business performance. It explores mediation dynamics, extends the knowledge of serial mediation in the human capital-performance relationship of microbusinesses, and contributes to the unexplored roles of technology adoption and entrepreneurial bricolage in Malaysian micro-businesses.