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This study explores whether religion plays an important role in corporate poverty alleviation. Religious atmosphere affects managers' attitude towards corporate social responsibility (CSR) and then influences corporate poverty alleviation. This study first examines the impact of religious atmosphere on corporate poverty alleviation and then investigates whether formal institutions, such as law enforcement environments and ownership, influence the relationship between religious atmosphere and corporate poverty alleviation behavior.

In 2016, the Chinese government initiated a nationwide campaign aiming to eliminate poverty in China by 2020. The authors conduct empirical tests with data on Chinese listed firms from 2016 to 2020. The religious atmosphere is measured by the number of Buddhist monasteries and Taoist temples within a certain radius around Chinese listed firms' registered addresses. The authors adopt the ordinary least squares (OLS) method for regression and take the two-stage least squares (2SLS) method to address the endogeneity issue.

The results show a positive relationship between religious atmosphere and corporate poverty alleviation donations. Law enforcement attenuates the positive association between the religious atmosphere and corporate poverty alleviation donations. Religion and corporate poverty alleviation donations have a more positive association for non-state-owned enterprises (non-SOEs) than for state-owned enterprises (SOEs).

The authors' findings have important implications. First, this study inspires incorporating the ethical value of traditional culture, such as religion, into CSR. Second, the findings imply that informal institutions have a greater impact on corporate decision-making when formal institutions are weak, suggesting that informal institutions should be emphasized when promoting CSR in countries where formal institutions are relatively weak. The study investigates only religious influence on corporate poverty alleviation based on Buddhism and Taoism, but the authors do not examine the impacts of other religions. Future research may examine the relationships between other religions and corporate poverty alleviation in China.

This study illustrates the positive role played by religion in promoting CSR by relating religious atmosphere to corporate poverty alleviation. It fills the research gap between religion and CSR and also contributes to the literature on determinants of corporate poverty alleviation.

There is a noticeable dearth of literature offering Marxist perspectives and analyses on the Bangsamoro struggles for self-determination, ethnic and religious identities and social justice. A reason for this may lie in the general derision of bourgeois academics and conventional commentators on the supposed paucity of Marxist theories on nationalism, ethnicity and religion. This may have influenced, ironically, Filipino Marxist thinkers into being indifferent to this research topic. Far from the truth, however, that Marxism is essentially an economic determinist social conflict theory, its historical materialism offers a rich treasury of analyses and perspectives on nationalism, self-determination, religion and ethnic identity within the context of class struggles as the acme of the theory of scientific socialism. The paper, therefore, offers a scientific analysis of the Bangsamoro Question from a Marxist standpoint beyond the perspectives of psychologism, naturalism and ethno-racialism, which are usually deployed by traditional and uninformed commentators in analyzing ethnicity questions and quests for separatism.

The paper employs the historical and class analysis of the dynamics, relationships and struggles of classes in the history of the Bangsamoro struggles against colonialism and the subsequent postcolonial regimes up to the present time.

As a scientific paradigm, historical materialism presents itself as a general scientific social conflict theory. Using this framework through historical and class analyses, the paper proves the improbability of the Moros’ quest for separatism or genuine autonomy at this historical point. It, therefore, asserts the linking of the Moro struggles to the more immense struggles of the Filipinos for national and social liberation from imperialism.

The paper is limited to the historical and class analyses of classes’ dynamics and struggles. It is, therefore, far from an exhaustive analysis of the Moro struggles using different non-Marxist social conflict theories.

The research can be considered a practical guide in analyzing and predicting the trajectories of the Moro struggles in Mindanao and Sulu.

The work addresses the question from radical and Marxist premises.

This is a highly original and valuable work from the point of view of Marxist social conflict theory.

Over a decade since the Special Criminal Court (SCC) was established in Cameroon, hundreds of individuals have been indicted, tried and convicted. Sentences have been imposed, most of which include a term of imprisonment (principal punishment/penalty) and confiscation as accessory penalty or punishment. Research focus has not been directed at the sentences which, as argued in this paper, are inconsistent, incommensurate with the amounts of money stolen and a significant departure from the Penal Code. This paper aims to explore the aspect of sentencing by the SCC.

To identify, highlight and discuss the issue of sentencing, the paper looks at a blend of primary and secondary materials: primary materials here include but not limited to the judgements of the SCC and other courts in Cameroon and the Penal Code. Secondary materials shall include the works of scholars in the fields of criminal law, criminal justice and penal reform.

A few findings were made: first, the judges are inconsistent in the manner in which they determine the appropriate sentence. Second, in making that determination, the judges would have been oblivious to the prescripts in the Penal Code, which provides the term of imprisonment, and in the event of a mitigating circumstance, the prescribed minimum to be applied. Yet, the default imposition of an aggravating circumstance (being a civil servant) was not explored by the SCC. Finally, whether the sentences imposed are commensurate with the amounts of monies stolen.

This research unravels key insights into the functioning of the SCC. It advances the knowledge thereon and adds to the literature on corruption in Cameroon.

The prosecution and judges at the SCC should deepen their knowledge of Cameroonian criminal law, especially on the nature of liberty given to judges to determine within the prescribed range of the sentence to be imposed but also consider the existence of an aggravating factor – civil servant. They must also consider whether the sentences imposed befit the crime for which they are convicted.

The paper is an original contribution with new insights on the manner in which sentencing should be approached by the SCC.

This study aims to analyse whether theories and views of classical Islamic scholars are widely adopted as references in Islamic accounting and finance (IAF), Islamic economics (IE) and Islamic business management (IBM) research studies as part of their contribution to solving current economic and financial problems.

The research adopts a qualitative meta-analysis methodology using NVivo 12 with selected data from 474 international journal articles published between 1981 and 2021. The study considers 172 IAF articles, 111 IE articles and 191 IBM articles.

The results of the study show that the use of theories and views of classical Islamic scholars is not widespread among the examined research papers. The findings show that 90% of researchers tend to acquire modern economics, management, psychological and sociological theories instead of classical theories. Both modern and classical theories have been discussed in the studied articles namely agency theory, stakeholders' theory, ḥisbah (accountability), maqāṣid al-Sharīʿah (objectives of Islamic law) and waʿd (unilateral promise). The gaps prevail not only in the taxonomy of terms but also in the choice of paradigm references. It is found that 66% of the 474 journal articles adopt a positivist paradigm, followed by interpretivism (19%), post-structuralism (9%) and critical orientation (6%).

This paper considers only ABS ranking journal articles. Future research may consider other journal articles from different ranking groups such as Scopus or Thomson & Reuters.

The paper sheds light on how Islamic educational institutions can develop strategies for the Integration of Knowledge (IOK) in their curriculum.

This paper helps to shape the Muslims' way of thinking within an Islamic worldview which will lead to an Islamic way of expressing knowledge, skill and behaviour.

This paper contributes to the model of IOK that has been deliberated among Islamic universities, especially those that develop IAF, IE and IBM studies.

This paper aims to investigate the relationships amongst career patterns, neutrality of the state civil apparatus, and organizational performance of the local government in South Konawe District, Southeast Sulawesi Province in Indonesia.

Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to investigate the relationships between variables through direct and indirect influence testing.

The findings reveal that career patterns influence neutrality and organizational performance. Neutrality of the state civil apparatus in politics mediates career patterns and local government organizational performance. The findings indicate that, first, promotions most significantly influence the organization’s neutrality and performance. Second, demotions have the least influence on the organization’s robustness and performance.

This paper is among the first to examine the relationships amongst career patterns, neutrality, and organizational performance. Recommendations are provided to improve neutrality and organizational performance, that is, the need to increase promotions and reduce demotions.