Search results

The purpose of this study is to explore the variables that affect Muslim consumers’ perception towards tax rebate over zakat on income in Malaysia.

A close-ended structured questionnaire was developed and a total number of 236 valid responses were collected through online survey from the Muslims residing in Malaysia.

This study found that halal-haram aspect of Islamic Shariah, legal consciousness and religiosity of Muslim consumers are positive significant factors for growing perceptions towards tax rebate over zakat on income in Malaysia.

This study will definitely play an important leading role for the policy-makers and academicians in understanding the perceptions of Muslim consumers.

This study can assist zakat and tax authorities in Malaysia for taking corrective actions to adapt or improve the current policy on the basis of its Muslim consumers’ perception.

The findings of this study can reduce the gap of understanding among Muslims in the society by letting other people’s perceptions towards tax rebate through zakat system in Malaysia.

As there are not enough studies in this area, this study will definitely play an important leading role for the countries or policy-makers or concerned zakat or tax institutions all over the world in capitalizing the practices which is highly and positively perceived by the Muslim consumers in Malaysia.

The links between moral communication and legal communication have long been studied in sociology of law. Little has yet been said about moral communication invoking when communication in the legal system is impossible, ineffective or uncertain. The paper fills this gap to demonstrate that systems theory-based sociology of law can effectively recognise the role of moral communication in such situations.

The paper presents an empirical study of moral communication in small and medium-sized enterprises (SMEs). It focused on situations when SMEs' interactions with function systems, particularly the legal system, result in irremovable legal uncertainty. The data depict strategies of managing such uncertainty and were obtained in a paths-to-justice survey of 7,292 owners and managers of SMEs and 101 in-depth interviews. The findings are interpreted using the author's concept of “uncertainty translation”, rooted in Luhmann's systems theory. It suggests that business organisations such as SMEs deal with the ubiquitous uncertainty in their operations by translating it into a convenient type.

The study distinguishes between formative and absorbing moral communication and finds that both types play a role in steering the uncertainty translation mechanism in SMEs. Six scenarios of invoking moral communication are identified in SMEs dealing with legal uncertainty. In such scenarios, moral communication facilitates the translation of business uncertainty “away from law”. Under some circumstances, this, in turn, leads to latent systematic results, reflexively affecting the legal system, the economic system and the SMEs.

In its core argument, the study is based on qualitative material. While it identifies empirical scenarios of invoking moral communication, it does not report the prevalence of these scenarios due to methodological limitations.

The study results pose questions related to the staple theoretical issue in post-Luhmannian social systems theory: functional differentiation. If moral communication–a type of communication not linked to any social system–can produce far-reaching, systematic results that affect function systems, then the functional differentiation thesis should be less pronounced than Luhmann typically stressed. This said, the paper argues that the contradiction between the findings and Luhmannian theory of morality is only apparent and may be reconciled.

The supervisory system of modern Chinese companies has basically adopted the supervisory board system of countries of continental law system. Certain disadvantages, however, exist in the system and the purpose of this paper is to identify those disadvantages and suggest changes.

This paper draws upon a consideration of the policy objectives and assesses the practical gaps in implementation through a consideration of case‐studies.

There are many functions and manifest functions of the supervisory board system of modern Chinese companies. Certain disadvantages, however, exist in this system: the postmortem nature of supervision causes the failure of timely supervision, and the externality of supervision leads to information asymmetry. Meanwhile, the functions of supervisory board are weakened by the fact that the law does not impose positive qualification requirements for supervisors and that the law has not laid down specific regulations for the effective deliverance of the company's financial and business information to the supervisors and the supervisory board. In order to guarantee the realization of the functions of the company's supervisory board, we should perfect in legislation the supervisory board system of our country, and at the same time strengthen the construction of company supervisory board system in our country and other relevant supervisory mechanism and supporting systems. Originality/value – This paper presents an analysis of “gaps” in policy implementation and might influence reform in this area.

Social‐cultural and structural arguments have been used to explain why Japan's legal culture is different than other industrialized nations; however, both arguments lack data about client usage. This paper examines the use of Japanese lawyers by businesses in Japan. Senior executives from 572 Japanese and foreign businesses responded to a survey about their use of legal services. Japanese businesses are found to retain lawyers more frequently for legal action and corporate procedural matters, but foreign businesses are more likely to retain lawyers for government compliance activities. While both theoretical arguments help to explain Japan's legal culture, the common denominator is the small number of Japanese lawyers.

The purpose of this study is to consider the complementarity of ethics and law with regard to the problem of their common existence in society through the identification of common and different characteristics in the philosophy of I. Kant.

This study is based on the observation that in modern society ethics and law remain the main social regulators and their co-existence requires the definition of their interaction and complementarity. Also, as this problem is closely related to issues of freedom and obligation, it is necessary to show their role in ethics and law.

The results show that the complementarity of ethics and law is due to the obligation that unites them, and the categorical imperative is the only postulate of ethics and the rights to execute, which allows a person to always remain worthy of his name. Ethics also has the meaning of legal capacity, and law means the recognition of people moral independence by public authorities. Thus, the law must protect a person not only from arbitrariness on the part of other people but also from the state power.

This paper uses a philosophical approach, the utility of which is that ethics and law are studied as elements of normative regulation system of the society in terms of the phenomenal and noumenal nature of a man. It is proposed to consider ethics and law not only as different social regulators, which have their own specifics but also as complementary elements of a single social being, which should exist together and not attempt to substitute one another.

The present study seeks to trace the unionization process of a global top 10 video game company (Company N) in which workers formed the first enterprise union in South Korea's game sector. Drawing upon the analytical framework of Kelly's (1998) mobilization theory, the authors investigated what motivated workers to form a union and what factors facilitated unionization.

This study used a qualitative research method on a single case study basis. The authors collected 41 in-depth interviews with game developers, full-time union staff from the case company and union leaders in their affiliated union, as well as game journalists, labour attorneys, and human resource professionals in the video game industry. The authors had their original data supplemented and triangulated by archival data including union letters and other documents and media reports. They analysed the data using computer-assisted qualitative data analysis software (CAQDAS).

There are three key findings. First, in the game sector, a high barrier against unionization exists, arising from industry characteristics such as a project-based work system, high mobility, reputation-based hiring, meritocracy, and a continuous influx of game-loving young developers. Hence, although the time was ripe for worker activism, latent grievances failed to be converted into real collective mobilization, resulting in non-organized workplaces for the past decades. Second, the mandatory labour-management negotiations arising from a legal change acted as a key catalyst for unionization at Company N. The newly elected three employee representatives came to identify and develop their own collective interests through the direct experience of negotiations, which greatly augmented their negative emotions and improved their legal consciousness. These three representatives could identify numerous deep-rooted problems, attribute these problems to their employer, and realize that they are ordinary salaried workers different from their employer. Going through the three-month negotiation and post-negotiation period, a set of ordinary game developers transformed themselves into natural union leaders who started a union in the game industry, which was traditionally non-organized. Third, various layers of external factors, such as a sister union, the upper umbrella union, the changed socio-political atmosphere following the candlelight protests for presidential impeachment, and the improved union image facilitated the unionization at Company N.

This study offers practical implications to governments, union activists, and employers in the game sector and more broadly in the tech industry, where labour-management conflicts are escalating across the globe.

Our study of a rare unionization event in the difficult game sector offers a nuanced understanding of mobilization and its process. Theoretically, by introducing the dynamic process of natural leader emergence and spontaneous union formation in a young industry where neither pre-existing leadership nor extant union influence exists, this study suggests that the mobilization process is more complex and variegated than suggested by Kelly's study and subsequent studies. Therefore, this study can advance the current discussion of mobilization mechanisms in the field of industrial relations. Our study also contributes to current research by introducing collective mobilization in a new context, i.e. the young, dynamic game industry in a non-Western country, which is a context that has been under-studied thus far.

To solve the problem of illegal buildings, laws were used to control illegal buildings from the perspective of urban planning. Illegal buildings were legalized by reissuing relevant procedures. Illegal buildings were confiscated and auctioned. Illegal buildings that endanger public safety were completely removed. Illegal buildings that meet the safety standards were transformed into citizens' affordable housing and other disposal modes. The results showed that China's current laws on the lack of identification of illegal buildings, legal lag, legislative dispersion and many of the problems involved in illegal construction were cross-types. There were both frontier subject issues and ubiquitous issues. Regardless of the extent of the aspects involved, the legal issues of studying illegal building governance have always been the main line and the main tone of social development. Therefore, by perfecting laws and regulations on illegal building management, the administrative enforcement mechanism for illegal buildings is improved and publicity efforts are strengthened. The legal consciousness of the people is enhanced.

The purpose of this paper is to find out how corporate social responsibility (CSR) is viewed in the Chinese situation. The paper views CSR as an endogenous motivation for corporate social behaviour. The intended contributions of this paper are twofold. On the one hand, the authors intend to collect first‐hand data to understand the current status of Chinese managers' cognitions of CSR. On the other hand the paper intends to analyse the differences which exist in managers' cognitions on CSR among different kinds of firms in a Chinese context.

A random survey was conducted among 157 businessmen using the force‐choice questionnaire, based on the four‐part construct proposed by Carroll. The confirmatory factor analysis was utilized to test the construct validity of Carroll's conceptual model with the data sample drawn from Chinese situation. Then correlation, six pairwise t‐tests and MANOVA test were conducted for the purpose of this study.

Chinese managers' cognition of CSR is found to be consistent with the four‐component construct. A relatively strong preference toward economic component has been examined. The results present a significant negative correlation between economic cognition and all three of its non‐economic counterparts. No significant cognitive differences have been verified between firms with different characteristics.

This paper initially examined the cognition of Chinese managers toward CSR. Chinese managers are viewed as having an important role in decision making on social issues. However, how to promote the managers' cognition of CSR is needed for future research which will also examine the internal driving mechanism of CSR.

There has not been a great deal of empirical research done in the field of social responsibility in China. This study is a starting point for those who seek to understand the economic and sociological aspects of mainland Chinese business.

The primary goal of this study is to conduct an empirical comparison of corporate social orientation (CSO) values held by US and Japanese students. The study also aims to test the stability of CSO with an exploratory assessment of the impact of international exposure on these values.

A total of 806 respondents were surveyed in the USA and Japan regarding their expectations of business organizations, their demographic attributes, and their level of international exposure. The survey results were compared using descriptive statistics, MANOVA and ANOVA.

The results support the assertion that CSO varies across individualistic and collectivistic cultures. Statistically significant differences were found between US and Japanese respondents in the relative ratings allocated to the four dimensions of CSO (economic, legal, ethical, and discretionary expectations). Results also indicate that CSO is a fairly stable set of values. International exposure was not found to have a statistically significant impact on CSO ratings.

This study offers support for the variability of CSO across students in different cultures. It also suggests that further studies are needed to fully assess the impact of people's experiences on their CSO. Based on the differences identified, managers in these settings can expect to have their performance evaluated differently by customers, investors, regulators, and other groups.

This study presents the first comparison of CSOs between the USA and Japan. The study also presents a preliminary test of the relationship between people's international exposure and CSO.

The purpose of this paper is to study the administrative and legal mechanisms of combating corruption, namely, to determine the means by which it is possible to develop a positive experience in the fight against corruption.

Among the methods used to study the problems of the stated subject, the dialectical, comparative-legal, systems, historical and legal, formal and legal, analysis and synthesis can be distinguished.

The authors investigated the experience of foreign countries in combating corruption and suggested implementing international experience in national legislation for the successful fight against corruption. In the course of the study, the current state of legal regulations governing anti-corruption activities was characterised, corruption and the main reasons for committing corruption acts were investigated, the problems that arise in the fight against corruption were identified, the main administrative and legal mechanisms for combating corruption were established and the effectiveness of applying these mechanisms in practice was studied.

The provisions that are enshrined in this paper are of practical value for individuals whose activities are aimed at fighting corruption, as Ukraine is one of the states where corruption flourishes and where the fight against corruption has not been directly implemented in practice for many years.

Based on the example of international experience in the fight against corruption, proposals and recommendations for improving administrative and legal mechanisms for combating corruption have been developed.