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This study investigates the influence of corporate income tax on two corporate financial decisions — dividend and capital structure policies, particularly for Shariah compliant companies in Malaysia.

The study considered data from a sample of 529 Malaysian listed companies from four industrial sectors from 2007–2021 (6,746 company-year observations, before eliminating outliers). Panel models such as Fixed Effect and Random effect models were used. The study specifically tested the effect of corporate income tax on dividend and capital structure policies for Shariah compliant companies (3,148 observations) and controlled for industrial sectors.

(1) Firms are mostly Shariah-compliant, less liquid, less profitable and smaller in size, (2) Broadly when analysed together, tax has no impact on debt-equity ratio while it has an impact on dividend per share, (3) However, when tested separately for Shariah compliant companies, the influence of effective tax on capital structure is very evident but not for dividend and (4) influence of industrial sector on the relationship between corporate tax and capital structure and dividend policy is significant. Results indicate that Shariah firms might be raising debt to gain tax advantage. Companies in general pay dividends to avoid reputational damage.

This study assumes that leverage and dividend policy decisions are the main outcomes of the changing tax policies, while it seems that there could be other important outcomes that can be tested in future research. The study also shows the changing tax regimes of different ASEAN countries but they have not been tested to see the differences between countries. It will be indeed interesting for future researchers to focus on this aspect.

The findings contribute to the literature on tax planning of the Shariah-compliant firms, a high growth business segment in the Asian context. The study discussed potential tax-based Islamic market product development.

The OSCE is regarded as the gold standard of competence assessment in many healthcare programs, however, there are numerous internal and external sources of variation contributing to checklist marks. There is concern amongst organisers that candidates may be unfairly disadvantaged if they follow an “excellent” preceding candidate. This study assessed if average checklist scores differed depending on who a candidate follows accounted for different sources of variation.

This study examined assessment data from final year MBChB OSCEs at the University of Aberdeen and categorised candidates into three levels dependent on examiner awarded global scores of preceding candidates for each station. Data were modelled using a linear mixed model incorporating fixed and random effects.

A total of 349 candidates sat the OSCEs. The predicted mean (95% CI) score for students following an “excellent” candidate was 21.6 (20.6, 22.6), followed “others” was 21.5 (20.5, 22.4) and followed an “unsatisfactory” student was 22.2 (21.1, 23.3). When accounted for individual, examiner and station levels variabilities, students following an “excellent” candidate did not have different mean scores compared to those who followed “other” (p = 0.829) or “unsatisfactory” candidates (p = 0.162), however, students who followed an “unsatisfactory” student scored slightly higher on average compared to those who followed “other” (p = 0.038).

There was weak evidence that candidate's checklist variations could be attributed to who they followed, particularly those following unsatisfactory students; the difference in predicted mean scores may be of little practical relevance. Further studies with multiple centres may be warranted assuring perceived fairness of the OSCE to candidates and educators.

This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological writing in the classical pluralist phase.

An intellectual history, including detailed discussion of key Fox texts, supported by interviews with Fox and other Biographical sources.

Fox’s radicalisation was incomplete, as he carried over from his industrial relations (IR) pluralist mentors, Allan Flanders and Hugh Clegg, a suspicion of political Marxism, a sense of historical contingency and an awareness of the fragmented nature of industrial conflict.

Recent academic attention has centred on Fox’s later radical pluralism with its “structural” approach to the employment relationship. This paper revisits his early, neglected classical pluralist writing. It also illuminates his transition from institutional IR to a broader sociology of work, influenced by AH Halsey, John Goldthorpe and others and the complex nature of his radicalisation.

This study examines the effect of female governors (gender effect) on environmental performance in terms of state-level carbon dioxide (CO2) emissions in United States.

The study used annual data from 1970 to 2020 to investigate the relationship between female political leadership and state-level CO2 emissions. Hypothesis was tested through ordinary least squares regression (OLS). The results of the study were also validated using propensity score matching and a difference-in-difference approach.

This study provides empirical insights into the relationship between female political leadership and state-level CO2 emissions. The findings indicate that female governors have a significant negative impact on state-level CO2 emissions per capita. These results suggest that female political leadership is associated with a reduction in CO2 emissions per capita at the state level. The results also show that states under the leadership of female governors experience lower levels of CO2 emissions than those with male governors, indicating female leadership’s potential to promote environmental sustainability.

The findings of this study have practical implications for policymakers, government officials, and other stakeholders involved in the formulation of strategies to promote environmental sustainability. This study highlights the significant role that female political leader play in mitigating CO2 emissions at the state level. It suggests that promoting female in political leadership positions can lead to more environmentally conscious policy decisions and actions, resulting in reduced CO2 emissions per capita. Policymakers should actively encourage women’s participation in leadership roles to utilize their potential contributions to advancing sustainability goals. Furthermore, organizations that focus on environmental issues should prioritize supporting and promoting female leaders who have demonstrated a commitment to environmental sustainability. Ultimately, this study highlights the need for female in political leadership as a potential strategy to address environmental challenges and advance a more sustainable future.

This study pioneers research on the links between female political leadership and state-level CO2 emissions. This study contributes to the literature by emphasizing the potential role of female political leaders in promoting environmental sustainability. Overall, this study enriches the social role and upper echelons theories literature through empirical evidence.