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1 – 7 of 7Afzal Izzaz Zahari, Jamaliah Said, Kamarulnizam Abdullah and Norazam Mohd Noor
This paper aims to employ the use of focus groups composed of enforcement officers to explore and identify the financial methods used by terrorism-related organisations in…
Abstract
Purpose
This paper aims to employ the use of focus groups composed of enforcement officers to explore and identify the financial methods used by terrorism-related organisations in Malaysia.
Design/methodology/approach
The study used an open-ended question and focus group methods to gather information from 20 Malaysian enforcement officers with extensive experience in dealing with terrorism-related activities, as they strive to prevent and counter terrorism incidents. In addition, experienced practitioners and field experts also contributed to the study.
Findings
The study reveals various innovative financial methods used by terrorist-linked organisations to evade detection by local enforcement agencies. These findings are consistent with previous research, which highlights the intelligence of these organisations in avoiding detection by financial regulators.
Research limitations/implications
The findings are based on the perspectives of enforcement officers involved in preventing and countering terrorism activities. Further research could be conducted to gather insights from other government agencies, such as the judiciary or local agencies.
Practical implications
The study offers practical suggestions for organisations and institutions on effectively monitoring and taking appropriate actions in financial activities related to terrorism.
Originality/value
This study provides unique insights into the financial methods of terrorism-related organisations in an emerging country in Southeast Asia. Its findings can be applied throughout the region, given the country’s global connectivity. Furthermore, the study is distinctive in that it provides information from enforcement officers within terrorism-related government organisations, an area where resources are limited. The study also considers the impact of the pandemic on the development of these financial innovations by terrorist organisations.
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Md. Harun Ur Rashid, Farhana Begum, Syed Zabid Hossain and Jamaliah Said
This study aims to investigate whether socially responsible businesses with corporate social expenditure are less prone to engaging in tax avoidance. The study also examines…
Abstract
Purpose
This study aims to investigate whether socially responsible businesses with corporate social expenditure are less prone to engaging in tax avoidance. The study also examines whether political connections moderate the association between corporate social responsibility (CSR) and tax avoidance.
Design/methodology/approach
The study uses ordinary least squares to analyse the panel data of all 30 listed banks on the Dhaka Stock Exchange covering 2012 to 2020. The study uses a set of alternative variables to check the robustness of the findings.
Findings
Confirming the corporate culture theory, the study findings indicate that the higher the firms’ CSR expenditure, the lower the tax avoidance. Contrarily, the moderating effect of political connection weakens the role of CSR in tax avoidance, implying that political relation makes the firms socially irresponsible. Besides, the findings document that firms with strong political connections are more likely to be tax aggressive by weakening the role of CSR. The findings imply that firms with weaker political connections are more socially responsible than firms with strong political ties.
Research limitations/implications
The study provides the bank management and regulatory bodies valuable insights to take necessary actions so that they can easily monitor whether the banks follow their instructions regarding CSR and tax payments. As the politicians make the firm socially irresponsible, the regulatory bodies and bank management should not keep them or their relatives on the board.
Originality/value
The study contributes to the CSR and tax avoidance literature considering the moderating role of political connections in Bangladesh banking sector.
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Nasir Sultan, Norazida Mohamed, Jamaliah Said and Azroz Mohd
This study aims to explore the perception of the compliance officers of the Pakistani financial sector towards the placement of Pakistan on the grey list by the Financial Action…
Abstract
Purpose
This study aims to explore the perception of the compliance officers of the Pakistani financial sector towards the placement of Pakistan on the grey list by the Financial Action Task Force (FATF).
Design/methodology/approach
To achieve this objective, the study adopted a qualitative methodology and conducted semi-structured interviews with different financial institutes and their regulators.
Findings
The study found that role of the FATF is lopsided and politically motivated towards Pakistan. Although Pakistan has loopholes like many other countries, its treatment in the FATF is irregular. Therefore, the decision of the greylisting is not purely based on technical compliance, but political preferences are the determinative aspect.
Originality/value
This study provides a holistic overview of the FATF greylisting mechanism and how Pakistan is treated. This might provide both the FATF and Pakistan to revisit their policies.
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Siti Ngayesah Ab Hamid, Suharni Maulan and Wan Jamaliah Wan Jusoh
The purpose of this study is to empirically examine the antecedents and consequences of corporate brand image in the context of Islamic banks in Malaysia. The antecedents of…
Abstract
Purpose
The purpose of this study is to empirically examine the antecedents and consequences of corporate brand image in the context of Islamic banks in Malaysia. The antecedents of corporate brand image are divided into three categories which are functional brand attribute, emotional brand attribute and spiritual brand attribute. The consequence of corporate brand image on the other hand is loyalty.
Design/methodology/approach
A self-administered survey was used to collect data from experienced Islamic banking customers. A total of 281 questionnaires were analysed using Partial Least Square-Structural Equation Modeling.
Findings
This study found a significant relationship between some aspects of the brand attributes and corporate brand image. Corporate brand image, in turn, influences customer loyalty.
Research limitations/implications
These findings contribute to the understanding that in the context of Islamic banks, the corporate brand image is not only influenced by the functional and emotional aspects, but also the spiritual aspect especially factors related to beliefs. Practically, this study provides insight to the management on the aspects valued by customers in regards to their bank, which could be used to guide Islamic bank positioning strategy.
Originality/value
The concept of corporate brand image has been explored from the perspective of functional and emotional aspects only. This study offers a new attribute influencing corporate brand image in the Islamic banking context, which is the spiritual brand attribute.
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Erdim Kul, Bekir Bora Dedeoğlu, Fulden Nuray Küçükergin, Marcella De Martino and Fevzi Okumus
This study investigates to what extent the values perceived by tourists throughout cultural tours impact their overall satisfaction levels and behavioral intentions related to the…
Abstract
Purpose
This study investigates to what extent the values perceived by tourists throughout cultural tours impact their overall satisfaction levels and behavioral intentions related to the destination. This study further examines the moderating role of tour guide competency in the relationship patterns concerned.
Design/methodology/approach
Empirical data were collected via a survey from 420 foreign tourists who visited Cappadocia and participated in guided cultural tours. Partial least squares-structural equation modeling was used for data analysis.
Findings
Study results reveal that the effects of quality, emotional, monetary and social value perceptions of tourists gained through cultural tour experiences on their overall satisfaction levels and the effects of overall satisfaction on recommendation and revisit intention are positive and significant. Furthermore, the moderating role of tour guide competency is significant and positive in the relationships between quality value and satisfaction and between satisfaction and revisit intention.
Originality/value
This study offers a critical analysis of discoveries concerning the pivotal role of tour guide competency within the cultural tour experience.
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Mauro Dini, Ilaria Curina, Barbara Francioni, Sabrina Hegner and Marco Cioppi
The study aims to analyze the relationship between tourists' satisfaction and their sense of belonging in a specific cultural destination by also investigating the moderating role…
Abstract
Purpose
The study aims to analyze the relationship between tourists' satisfaction and their sense of belonging in a specific cultural destination by also investigating the moderating role of their on-site involvement, both offline (on-site activities at the destination) and online (social media activities). A further objective lies in exploring the relationship between tourists' sense of belonging and their adoption of environmentally responsible behavior while at the destination. Finally, the paper attempts to determine whether said behavior can predict tourists' pro-environmental behavior and recommendation intention.
Design/methodology/approach
To reach these objectives, a survey and a structural equation model, based on a sample of 647 visitors of an important world Heritage site UNESCO (i.e. Urbino), have been adopted.
Findings
Findings reveal a positive influence of sense of belonging on satisfaction and environmentally responsible behavior, which, in turn, influences pro-environmental behavior and Recommendation intention, thus triggering a virtuous process in the tourists' formation as responsible and loyal travelers. Moreover, results underline how the relationship between satisfaction and sense of belonging is significantly strengthened when tourists' on-site activity involvement increases. Conversely, the moderating role of social media involvement is not supported.
Practical implications
The present study offers important implications for different actors in the tourism sector, such as policy makers, destination marketing organizations (DMOs) and tourism operators.
Social implications
The present study explores the role of social media involvement, specifically during the tourist's holiday.
Originality/value
This study enriches the empirical evidence in the cultural tourism through an analysis focused on the tourists' perspective, especially by investigating the relationship between satisfaction and emotional constructs (i.e. sense of belonging) that are able to bring environmental and loyalty benefits to the destination. Moreover, although existing research has highlighted the positive influence of the tourists' involvement on their experience, there is a paucity of studies jointly analyzing the on-site and online activities in the sustainability field.
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Abi Huraira Rifas, Asmak Ab Rahman, Ahmad Hidayat Buang and Muzalwana Abdul Talib
This study aims to investigate the factors affecting micro, small and medium entrepreneurs’ (MSMEs) behavioural intention to participate in takaful schemes in Sri Lanka.
Abstract
Purpose
This study aims to investigate the factors affecting micro, small and medium entrepreneurs’ (MSMEs) behavioural intention to participate in takaful schemes in Sri Lanka.
Design/methodology/approach
This research adopted a quantitative approach using primary data from a questionnaire. Out of 470 questionnaires, 432 were collected (91.91%) from MSMEs in Kalmunai business region in Sri Lanka. The data obtained were analysed using partial least square-structural equation modelling.
Findings
This study revealed that the extension model of the theory of planned behaviour (TPB) can be effectively applied to behavioural intentions towards a takaful scheme by MSMEs. Out of eight hypotheses, seven were significant, including: attitude towards behavioural intention; subjective norm; perceived behavioural control; knowledge; religiosity; income; trust in takaful as a significant influence. However, awareness of intention was not found to be significant.
Practical implications
This study suggests advantages for takaful providers in Sri Lanka, especially marketing departments, for enhancing sale of products, refurbishing marketing strategies and understanding the purchasing motivation of business entrepreneurs. This study guides takaful companies as to where they should concentrate to enhance market penetration.
Originality/value
Previous studies have concentrated on only three factors which comprise TPB. This paper’s main contribution is on the uniqueness of the Muslim minority context in a pluralistic context, providing a marketing model for takaful operators based on the different relevant dimensions.
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