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The Covid-19 pandemic has persisted for almost three years. States have since then enforced laws, policies and measures believed to be the most effective to handle the global pandemic. Along this line, the Indonesian Government opted to implement mandatory vaccination and refusal of which entails monetary penalties. Hence, this study aims to analyze two legal issues that touch upon the realm of International Human Rights Law: first, whether state has the authority to implement the said mandatory vaccine program to those who refuse to be vaccinated, and second, how is the more appropriate legal policy to obligate vaccination but without coercive sanction.

This is a normative legal research that uses a qualitative method with case studies, conceptual, historical and comparative approaches. A descriptive-analytical deduction process was used in analyzing the issue.

The results present, as part of state’s right to regulate, it has the authority to enact mandatory vaccination with monetary penalties to fulfil its obligation to protect public health in times of emergency; this is legal and constitutional but only if it satisfies the requirements under the International Human Rights Law: public health necessity, reasonableness, proportionality and harm avoidance. Alternatively, herd immunity is achievable without deploying unnecessary coercive sanctions, such as improving public channels of communication and information, adopting legal policies that incentivize people’s compliance like exclusion from public services, subsidies revocation, employment restrictions, higher health insurance premiums, etc.

This study analyzes in depth the following issues: of whether the government has the authority to apply mandatory vaccination laws enforced through monetary penalties for those who refused to be vaccinated and how does the government implement the appropriate legal policy to enforce mandatory vaccination without imposing penalties for non-compliance while maintaining a balance between the interests of protecting public health and the human rights of individuals to choose medical treatment for themselves, including whether they are willing to be vaccinated. Hence, the political affairs, economic matters and other non-legal related issues are excluded from this study.

This paper hence offers a suggestive insight for state in formulating a policy relating to the mandatory vaccination program. Although the monetary penalties do not directly violate the rule of law, a more non-coercive approach to the society would be more favorable.

This study aims to examine the nexus of the US rebalance strategy to Asia and the US–China rivalry in the South China Sea (SCS) from the perspective of the offensive realism theory.

The study depends on the descriptive approach that deals with the analysis and description of the phenomenon. Also, the study uses the qualitative method to analyze the primary sources concerning the rebalance.

The study has found four results: first, the rebalance strategy to Asia is a comprehensive strategy to contain China’s rise. Second, China’s offensive strategy in the SCS since 2008 has been the main driver of launching the rebalance. Third, offensive realism presents a convenient analysis to understand the rebalance, China’s offensive strategy in the SCS, and the US–China rivalry in the SCS. Forth, SCS is one of the most important venues of the US–China rivalry for global hegemony.

Limited to the period from 2009 to 2016. The Obama Era.

This study highlights the centrality of the SCS in the US–China global rivalry that has not been yet well researched.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This chapter provides a decolonial critique of Kenya’s encampment and asylum policy. By using a decolonial framework, the chapter examines how asylum, a supposedly humanitarian gesture, has become a political tool of deterrence, dehumanisation and detention in this country. In examining the camp through a decolonial lens, the author advances an Afrocentric perspective and foregrounds that asylum policy across the African continent, which is largely focussed on keeping asylum seekers on this continent, should be understood against the context of colonial relations in Africa. The author contrasts Kenya’s refugee camp with Australia’s offshore detention camp. Central to the author’s critique is Australia’s outsourcing of its offshore detention camps to Papua New Guinea and Nauru which epitomises a neo-colonial engagement with these post-colonies. Inspired by the author’s personal experience as a former refugee, this chapter also challenges refugee literature which is dominated by voices either without lived experience of the camp or produce work that is inadequately attentive to such knowledge.

This study aims to evaluate the impact of sustainable strategic planning and management (SSPM) on sustainable performance (ecological, social and economic) among micro, small and medium enterprises (MSME) in the culinary sector in Southeast Asia (SEA).

This study used a quantitative approach surveying 300 halal-certified MSMS culinary businesses in the SEA region. Data were gathered using an online survey platform and analyzed using the partial least squares structural equation modeling technique.

Green management (GRM), digital transformation management (DTM) and Halal Business Management (HBM) exert a significant influence on SSPM. Furthermore, SSPM positively influences the sampled halal culinary MSMEs’ ecological, social and economic performances in SEA. The study also reveals that GRM, DTM and HBM positively influence Islamic ethics compliance and good governance.

This study sheds light on the often-ignored MSME business in the halal culinary sector in SEA. Examining sustainable and strategic planning synergy strengthens the development of a comprehensive framework for SSPM and could encourage more MSMEs to practice sustainable business operations. Moreover, the research also underlines the urgent need to harmonize halal standards in the SEA region. The approach would intensify multilateral support for economic growth and halal trade between SEA countries and beyond.

This study addresses the research gap in the strategic and sustainable management of halal culinary MSMEs within the developing and vast SEA economic region. This research is among the few, if not the first, that combines the GRM, DTM and HBM influence on SSPM and examines the impact on sustainable, ethical and good governance performances. The insights derived from this study contribute to formulating robust, sustainable policies, fostering avenues for sustainable initiatives and enhancing regional and global cooperation for a sustainable future.

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

The purpose of this study is to answer the following research questions. Does hostility shape the undesirable attitudinal consequences of perceived organizational politics (POP)? If so, does emotional intelligence play a role in this context? To answer these questions, the author relies on the affective events theory to present and empirically investigate a moderated mediation model in which: hostility mediates the relationships between POP and both job tension and turnover intentions; and emotional intelligence moderates these relationships.

The moderated mediation model was tested among a sample of 408 employees. The data was collected in three waves.

The results revealed that hostility mediated the relationships between POP and the two undesirable attitudes explored. In addition, one of the emotional abilities included in emotional intelligence, namely, self-emotion appraisal, moderated these relationships.

Interventions designed to increase the emotional intelligence level of employees might reduce the hostility they experience in response to POP, and consequently, its harmful implications.

Among the four emotional abilities included in emotional intelligence, only self-emotional appraisal moderates the relationship between POP and hostility. Such findings imply that in some cases, a thorough understanding about one’s emotions is more effective in regulating the hostility experienced in response to organizational politics than other emotional abilities that seem more relevant in this context.

Though originality is a requirement for copyright protection, the term is not defined, leaving room for differing interpretations. Over the years, there has been a shift in the yardstick for determining originality. The lack of definition gives room for ambiguity and creates hurdle for protection. The difficulty in assessment of originality is more felt in certain forms of work like music, which has its own theories and limitations. Absence of determining tests creates uncertainty for the authors to draw the line between inspiration and infringement. This paper aims to define originality as applicable to each subject matter.

The methodology used is a qualitative analytical approach and draws from theories and relevant case laws.

The requirement of “originality” as laid down in the Copyright Act has to be defined with precision. The requirement of originality for different categories of subject matter encompassed within copyright law will differ and so the term should be redefined with respect to each subject matter.

This paper is an original work and canvasses for a definition of the term originality in the Copyright Act with reference to the various subject matter entitled to protection.