Search results

This chapter offers a practitioners’ perspective on how Islamic banks in Malaysia deal with unlawful sources of funds. Specifically, it investigates the practice of Islamic banks in Malaysia in dealing with funds that originate from unlawful sources such as accepting deposits for safe-keeping and investment and providing financial facilities to customers whose incomes come from unlawful sources. This is regardless of whether the sources of fund are wholly unlawful or there is a mix of lawful and unlawful sources. A quantitative methodology is adopted to collect data from selected industry practitioners who are directly involved with Islamic banks, mainly officers of Sharīʿah departments, members of Sharīʿah committees and other stakeholders of Islamic banks. Based on a simple descriptive analysis, it is found that majority of the respondents opine that when the sources of funds are deemed unlawful, the bank cannot accept such deposits, investments or give financing to a customer if he or she is known to possess unlawful sources of funds. With respect to the mixed sources of funds or activities, that is, lawful and unlawful, the bank should not be prevented from receiving the funds either for safe-keeping, investment or payment of financing. The study also finds that banks have the right to investigate the sources of funds of the customers whether they are derived from Sharīʿah compliant, non-Sharīʿah compliant or mixed sources as part of the general due diligence implemented by such banks.

West Papua is a non-self-governing territory without much prominence in international debates. While offering an overview of the province’s political, social and environmental troubles, this chapter chiefly focuses on concrete issues in the field of education (such as its literacy and early school drop-out rates, inequality in opportunities and access to education, poor infrastructure or the low quality of teaching) through analysis of the educational resources that Indonesia, as administrator of the region, offers to West Papuans. In general, the control that Indonesia exerts over West Papua could be said to rely on the use of violence, repression, expropriation, depopulation, and even indiscriminate killings. Therefore, the chapter also encourages debate on the geopolitical status of West Papua by placing it within the framework of postcolonial studies and suggesting that the notions of necropolitics and necroeducation should be taken as a complementary perspective from which to approach its situation in the study of comparative and international education.

This semi‐annotated bibliography (with a focus on feminist activist work) is a project I continually revise. Therefore, please view it as incomplete. If you have any additions, please write to me at: General College, 280 Appleby Hall, University of Minnesota, Minneapolis, MN 55455. I've put an asterisk next to materials I've found most useful and have separated the bibliography into two sections: regular or irregular periodicals that focus on the Israeli/Palestinian conflict and books that address the conflict.

The purpose of paper is to present a review of the literature on management accounting innovations (MAIs). Specifically, it explores recent developments in research on MAIs and offers suggestions for future research. The review differs from existing reviews by its specific focus on MAIs and the recent time period covered. In this paper, MAIs refer to the adoption of “newer” or modern forms of management accounting systems such as activity‐based costing (ABC), activity‐based management, time‐driven ABC, target costing, and balanced scorecards.

The paper presents a review of findings from journal articles published in 22 notable accounting journals.

The review finds that research on MAIs has intensified during the period 2000‐2008, with the main focus on exploring the extent to which a host of organizational and environmental factors influence the implementation and use of MAIs in organizations. In addition, research on MAIs indicates the dominant use of sociological theories and increasing use of empirical/field studies.

A literature review using a given set of accounting journals and search words used to identify relevant articles may overlook literature within the scope of the review. The paper concludes the importance of more research on MAIs by offering some directions for future research.

The paper's specific focus on MAIs and the recent time period offer the reader useful insights on management accounting research and theory.

This paper examines comparative aspects of Arab securities regulation. It provides a general introduction, overviews the aims of securities regulation and the UK regulatory framework, and outlines the obstacles facing equity financing under Shari'a and hindrances to effective Arab securities regulation. It accounts for the major macroeconomic reasons which have enhanced interest in Arab securities markets, examines lack of Arab rules on fraud, insider dealing and possible contractual remedies. It concludes with a case study shedding light on the term ‘securities’ as understood by Article 3 of the 1997 Jordanian Securities Act.

Phytochemicals are known for their iron chelation ability with no side effects. Lignans and polyphenols in flaxseed have iron-chelating and antioxidant abilities. Therefore, this study aims to assess the ability of flaxseed to reduce iron overload and minimize its negative health effects.

A randomized control trial was conducted. A total of 96 patients were enrolled in this study and randomized into three groups: two intervention groups had 3 or 7 g of whole flaxseed and a control group took a placebo (gram seeds). Interventions were administered for 12 weeks. A hematological profile, ferritin quantification in serum, and liver function tests were performed to evaluate the effects of flaxseed.

It was observed that flaxseed with synthetic iron chelators caused a significant reduction in ferritin levels compared with synthetic chelators. The pre-transfusion hemoglobin level was also improved in the intervention group. A significant reduction (p value 0.0003) in ferritin levels among intervention groups indicated that flaxseed reduced the iron overload. It can be concluded that flaxseed reduced iron overload in thalassemia major patients with no side effects and may reduce iron overload solely when taken in adequate quantity.

Although the study targets a non-specific protein-ferritin for the evaluation of iron-overload, the initial ferritin value and reduction in these levels indicate the efficacy of ferritin for reducing iron overload in thalassemia major patients. Moreover, this is the first study, to the best of the authors’ knowledge, that demonstrates the iron-chelation ability of flaxseed in thalassemia major patients, suggesting the use of flaxseed for iron chelation.

The conceptual foundations of performance measurement and management (PMM) are predominantly rooted in control systems research. However, the appropriateness of this paradigm for volatile and uncertain environments has been questioned. This paper explores whether grounding PMM in social systems theory and viewing uncertainty from an organisational behaviour perspective provides new insights into the PMM theory–practice gap.

A framework, rooted in social systems theory and practice theory, is created that describes how organisational behaviour shapes the social processes associated with organisational change. Semi-structured interviews of 35 people from 16 organisations coupled with thematic analysis are employed to identify the organisational behavioural characteristics that influence how PMM is executed in practice. PMM is then reconceptualised from the perspective of this social systems-based framework.

This investigation proposes (1) performance management is concerned with elements of PMM-related practices open to flexible interpretation by human agents that change the effectiveness of organisational practices, whereas performance measurement is concerned with elements of PMM-related practices not open to interpretation but deliberately reproduced to provide a consistent comparison with the past; (2) the purpose of PMM should be to achieve organisational effectiveness (OE) and (3) the mechanisms underlying performance management and performance measurement are social intervention and embeddedness, respectively.

This first social systems perspective of PMM advances the development of PMM's theoretical foundations by providing a behaviour-based interpretation of, and framework for, PMM-mediated organisational change. This competing approach has strong links to practice.