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Objectivity Threats: Would it Jeopardise Malaysian Internal Auditors’ Risk Judgment Quality? 客观性威胁:它是否会危及马来西亚内部审计师的风险判断质量?
IF 0.4 Q2 Arts and Humanities Pub Date : 2023-12-28 DOI: 10.31436/id.v31i2.1906
Fazlida Mohd Razali, Jamaliah Said, R. Johari, Norizelini Ibrahim
In the realm of internal auditing, the rise of Risk-Based Internal Auditing has heightened the demand for auditors to excel in risk assessment. Failing in this role not only endangers audits but also exposes companies to significant losses and reputational harm. Internal auditors entrusted with critical decisions grapple with objectivity challenges that impede their ability to assess a company's risks accurately. This study investigates objectivity challenges in Malaysian internal auditing and their impact on risk assessment. Employing experimental tasks of varying complexity, it reveals that all nine objectivity threats outlined in the "International Standards for Professional Practices of Internal Auditing (IPPF): Practice Guide on Independence and Objectivity" are prevalent in Malaysia. These threats negatively affect risk assessment, regardless of task complexity. Prominent objectivity threats include social pressure, familiarity, and intimidation. Crucially, these threats have a more significant impact on risk assessment during simpler tasks, especially when auditors assess familiar, less intricate areas. These highlight the urgent need for internal auditors to manage objectivity effectively, strengthening their role as impartial, dependable risk assessors.
在内部审计领域,风险导向内部审计的兴起提高了对审计人员在风险评估方面的要求。如果不能胜任这一角色,不仅会危及审计工作,还会使公司遭受重大损失和声誉损害。受托做出关键决策的内部审计师面临着客观性挑战,这阻碍了他们准确评估公司风险的能力。本研究调查了马来西亚内部审计面临的客观性挑战及其对风险评估的影响。通过采用不同复杂程度的实验任务,研究揭示了《国际内部审计专业实务标准》(IPPF)中列出的全部九项客观性威胁:独立性和客观性实务指南》中列出的九种客观性威胁在马来西亚都普遍存在。无论任务复杂程度如何,这些威胁都会对风险评估产生负面影响。突出的客观性威胁包括社会压力、熟人关系和恐吓。重要的是,这些威胁对简单任务中的风险评估影响更大,特别是当审计师评估熟悉的、不太复杂的领域时。这些都突出表明,内部审计师迫切需要有效管理客观性,加强其作为公正、可靠的风险评估者的作用。
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引用次数: 0
A Gestalt and Semiotic Analysis of Brand Communication on Disability Inclusion: The Case of Malaysia and The US 关于残障人士融入社会的品牌传播的格式塔和符号学分析:马来西亚和美国的案例
IF 0.4 Q2 Arts and Humanities Pub Date : 2023-06-28 DOI: 10.31436/id.v31i1.1848
Aida Mokhtar, Faiswal Kasirye
The Sustainable Development Goals (SDGs) underscore the United Nations’ effort in advocating disability inclusion in education and the infrastructure of member countries. Brands can also play their role by promoting disability inclusion through their brand messages. Brand messages are powerful as they advocate causes and ideals that include disability inclusion through repetitive and omnipresent messages whose ultimate goal is to influence the target audience’s behaviour. This multiple case study compared brand communication from ten brands each originating from Malaysia and the United States using Saussure's model of semiotics. It was found that Common Fate is the fundamental gestalt principle in most brands’ communication on disability inclusion of both countries and that positive nomenclature was used as the signifier that underlined the organisations' positive perception of disability inclusion. Our moral obligation is to include persons with disabilities (PwDs) in society, and brands can play their role by promoting the universal ideal of disability inclusion. This study was borne out of the intrigue in understanding how images in brand communication have been incorporating disability inclusion. Brand messages are ubiquitous and powerful as they can set the agenda on disability inclusion by giving it appropriate prominence. The proposed multiple case study will examine brand communication from ten brands, each originating from Malaysia and the United States. The criteria used to select the brands will be vital as confirmed by the industry in the case of Malaysian brands and the highly indexed brands deemed by the Disability Equality Index (DEI) for U.S. brands. Saussure's model of semiotic analysis will be used to examine the brand messages in terms of their communication on disability inclusion. The model of semiotics to be adopted is broken into components such as a sign, signifier, and signified, thus providing us with an insight into the sign in the form of websites by brands, the dominant symbols (signifier), and the interpretations of these symbols (signified). It was found that Common Fate was the key gestalt principle found in the communication on disability inclusion by all brands in Malaysia and the US and that positive nomenclature was adopted as signifiers that promoted the organisations’ positive perception of disability inclusion.
可持续发展目标(SDGs)强调了联合国在倡导将残疾问题纳入成员国的教育和基础设施方面所做的努力。品牌也可以发挥作用,通过品牌信息促进残疾包容性。品牌信息的力量是强大的,因为它们通过重复的、无处不在的信息来倡导包括残疾包容性在内的事业和理想,其最终目的是影响目标受众的行为。这项多案例研究利用索绪尔的符号学模型,对马来西亚和美国的十个品牌的品牌传播进行了比较。研究发现,"共同的命运 "是两国大多数品牌关于残障人士共融的传播中的基本格式塔原则,而积极的术语被用作强调组织对残障人士共融的积极看法的符号。我们的道德义务是将残疾人(PwDs)纳入社会,而品牌可以通过促进残疾共融的普遍理想来发挥其作用。这项研究源于对品牌传播中的形象如何融入残疾共融的好奇。品牌信息无处不在,具有强大的影响力,因为它们可以通过给予适当的突出地位来制定残疾共融议程。拟议的多重案例研究将考察十个品牌的品牌传播,每个品牌都来自马来西亚和美国。对于马来西亚品牌而言,选择品牌的标准将是业界确认的重要标准,而对于美国品牌而言,则是残疾平等指数(DEI)认为的高指数品牌。索绪尔(Saussure)的符号学分析模型将被用于研究品牌信息在残疾人融合方面的传播。将采用的符号学模型分为符号、符号符号和符号化等组成部分,从而让我们深入了解品牌网站形式的符号、主导符号(符号符号)以及对这些符号的解释(符号化)。研究发现,"共同的命运"(Common Fate)是马来西亚和美国所有品牌在残疾共融传播中发现的关键格式塔原则,并且采用了积极的命名作为符号,以促进组织对残疾共融的积极看法。
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引用次数: 0
Social Media Use for English Learning in Southeast Asia: A Systematic Review 东南亚使用社交媒体学习英语的情况:系统回顾
IF 0.4 Q2 Arts and Humanities Pub Date : 2023-06-28 DOI: 10.31436/id.v31i1.1907
Farah Fazlinda Mohamad, Khazaila Zaini, Nur Syahidatul Idany
Of the many uses of social media, educationists advocate its use for teaching the English language. The traditional method of learning the English language is associated with inattention among learners. The adoption of social media in teaching the English language can create a fun, stress-free, and pleasant environment that is able to cultivate a positive attitude among the learners. Hence, this study carried out a systematic review to assess the use of social media for English learning in the Southeast Asia context. The study systematically searched the peer-reviewed literature using the SCOPUS database and identified 46 articles. After thorough reading, 21 articles met the inclusion criteria. Articles that were excluded from the analysis were conducted outside Southeast Asia, do not focus on Southeast Asia’s English learning, and do not engage with social media usage. The findings suggest that the use of social media for English learning was associated with improving communication skills, enhancing collaborative learning, encouraging self-directed learning, enhancing writing skill and learning experience.
在社交媒体的众多用途中,教育学家主张将其用于英语教学。传统的英语学习方法会导致学习者注意力不集中。在英语教学中采用社交媒体可以创造一个有趣、无压力和愉快的环境,培养学习者的积极态度。因此,本研究开展了一项系统性综述,以评估东南亚地区英语学习中社交媒体的使用情况。本研究使用 SCOPUS 数据库对同行评议文献进行了系统检索,确定了 46 篇文章。经过仔细阅读,21 篇文章符合纳入标准。被排除在分析之外的文章都是在东南亚以外进行的,没有关注东南亚的英语学习,也没有涉及社交媒体的使用。研究结果表明,在英语学习中使用社交媒体与提高交流技能、加强协作学习、鼓励自主学习、提高写作技能和学习体验有关。
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引用次数: 0
Book Review Osman Bakar, Environmental Wisdom for Planet Earth: The Islamic Heritage [Revised New Edition] (Kuala Lumpur: Islamic Book Trust, 2022). 114 pp. ISBN 978-967-2795-00-1. 书评 Osman Bakar,《地球的环境智慧》:伊斯兰遗产[修订新版]》(吉隆坡:伊斯兰书籍信托基金,2022 年)。114 pp.ISBN 978-967-2795-00-1。
IF 0.4 0 RELIGION Pub Date : 2023-06-28 DOI: 10.31436/id.v31i1.1898
Senad Mrahorović
The article does not contain abstract as it is a book review.
文章不含摘要,因为它是一篇书评。
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引用次数: 0
Maqāṣid al-Sharī’ah as Goal Framing for Sustainable Behaviours: A Conceptual Framework Maqāṣid al-Sharī'ah 作为可持续行为的目标框架:概念框架
IF 0.4 0 RELIGION Pub Date : 2023-06-28 DOI: 10.31436/id.v31i1.1805
Mohamad Saifudin Mohamad Saleh, Ali Mehellou, Bahiyah Omar
Positive values serve as a catalyst to the formation of sustainable behaviours at the individual level, which contributes to the achievement of a nation’s sustainable development goals. With that, the current study introduces a new conceptual framework based on five pivotal values or goals of Maqāṣid al-Sharī’ah—preserving religion, life, intellect, progeny, and wealth—which serve as predictors in the framing of sustainable behaviours. This study presents an overview of goal-action research, establishes the identified research gaps and study’s aims, which is then followed by an extensive review of Maqāṣid al-Sharī’ah and its five goals. The proposed Maqāṣid al-Sharī’ah-based framework for sustainable behaviours offers new avenues to further establish novel understanding on the universal views of Islam, which are also applicable for the non-Muslim community. Moreover, this conceptual framework provides an alternative perspective to the normative Western viewpoint on sustainable behaviours.
积极的价值观是个人形成可持续行为的催化剂,有助于实现国家的可持续发展目标。因此,本研究根据 Maqāṣid al-Sharī'ah 的五个关键价值观或目标--保护宗教、生命、智力、后代和财富--提出了一个新的概念框架,作为可持续行为框架的预测因素。本研究概述了目标-行动研究,确定了已发现的研究空白和研究目的,随后对 Maqāṣid al-Sharī'ah 及其五个目标进行了广泛的回顾。拟议的基于 "尊贵禁戒 "的可持续行为框架为进一步建立对伊斯兰教普遍观点的新理解提供了新途径,这些观点也适用于非穆斯林社区。此外,这一概念框架还为可持续行为的规范性西方观点提供了另一种视角。
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引用次数: 0
The Challenges of Civil Society Organisations: NGO-isation of Resistance in Malaysia? 民间社会组织的挑战:马来西亚抵抗运动的非政府组织化?
IF 0.4 0 RELIGION Pub Date : 2023-06-28 DOI: 10.31436/id.v31i1.1899
Sharifah Nursyahidah Syed Annuar, Muhamad Takiyuddin Ismail
Numerous academic studies asserted the positive contribution of Malaysian civil society organisations in national policymaking and democratisation. Nonetheless, several issues have recently posed significant challenges to civil society organisations, including NGOs. These include, for instance, reported sexual harassment incidents and controversies of purported democratic aid or funding to the NGOs. Meanwhile, the phrase “uncivil society” and the relevant definition are ambiguously applied to the existing Malaysian NGOs, as past scholarly works solely concentrated on investigating civil society. The current study aims to explore the concept of “uncivil society” in Malaysia and its relevance to the NGO-isation of resistance. Specifically, this study reviews literature on the existing concepts of civil-uncivil society, the NGO-isation of resistance, and the development of CSOs and NGOs. This study revealed different experiences of individuals, who collaborated with four different NGO types, namely human rights, women, education, and the environment. Resultantly, three main concerns regarding “uncivil society” and NGO-isation of resistance are identified. The three identified concerns, namely undemocratic work culture, the NGO establishment motive, and ineffective resistance, could occur in Malaysia.
许多学术研究都肯定了马来西亚民间社会组织在国家决策和民主化方面的积极贡献。然而,最近有几个问题对包括非政府组织在内的民间社会组织提出了重大挑战。这些问题包括性骚扰事件的报道,以及对非政府组织所谓的民主援助或资助的争议。与此同时,"非公民社会 "这一短语和相关定义在应用于马来西亚现有非政府组织时显得模棱两可,因为过去的学术著作只专注于调查公民社会。本研究旨在探讨马来西亚 "非公民社会 "的概念及其与非政府组织抵抗运动化的相关性。具体而言,本研究回顾了有关公民-非公民社会、非政府组织抵抗运动化以及民间组织和非政府组织发展等现有概念的文献。本研究揭示了与人权、妇女、教育和环境这四类不同非政府组织合作的个人的不同经历。研究结果表明了 "非公民社会 "和非政府组织抵抗运动化的三个主要问题。这三个问题,即不民主的工作文化、非政府组织的建立动机和无效的抵抗,可能会在马来西亚发生。
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引用次数: 0
The Authenticity of Theology in Scientific and Technological Thinking 科技思维中神学的真实性
IF 0.4 0 RELIGION Pub Date : 2023-06-28 DOI: 10.31436/id.v31i1.1859
Anhar Anshory, Ahmad Faizuddin Ramli, Ramli Awang
The deprivation of knowledge from the bond of true belief will destroy and ruin human life and nature. This has been demonstrated in the Western scientific and technological civilisations that dominate the world today. Western scientific civilisation today is the product of scientists who have no real faith in the Creator of the universe. Nevertheless, there are efforts among Western scientists who have awareness in this modern era, who began to take steps to restore the agenda of Science and Technology within the framework of religious beliefs. This literature-based study discovers many negative effects resulting from the absence of true theology in understanding Science and Technology, which is based on a secular understanding. Apart from that, this article also reveals the nature and appearance of Science and Technology that are firmly embroidered with natural theology leading to universal well-being.
脱离了真正信仰纽带的知识将摧毁和毁灭人类的生活和自然。主导当今世界的西方科技文明就证明了这一点。今天的西方科学文明是对宇宙造物主没有真正信仰的科学家的产物。尽管如此,西方科学家在现代社会中仍有觉悟,开始采取措施在宗教信仰的框架内恢复科技议程。这项以文献为基础的研究发现,在理解科学技术时,由于缺乏真正的神学,基于世俗的理解,产生了许多负面影响。除此以外,本文还揭示了科学技术的本质和表象,这些本质和表象牢牢地绣上了自然神学的烙印,从而带来普遍的福祉。
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引用次数: 0
COVID-19: Analysing the Principle and Application of Iʿtibār Ma’ālāt in the Selected Fatwas Issued by the Malaysian National Council for Islamic Religious Affairs (MKI) COVID-19:分析 Iʿtibār Ma'ālāt 在马来西亚伊斯兰宗教事务全国理事会(MKI)发布的部分法特瓦中的原则和应用
IF 0.4 0 RELIGION Pub Date : 2023-06-28 DOI: 10.31436/id.v31i1.1779
Abdul Manan Ismail, A. S. Baharuddin
About 650 years ago, al-Shāṭibī advocated new reforms on Uṣūl al-Fiqh with the introduction of some novel legal theories. The principle iʿtibār ma’ālāt was among the legal theories he proposed in his magnum opus, al-Muwāfaqāt. However, due to some complicity, his theories received little attention and remain stagnated.  In fact, few classical jurists have previously paid attention to the principle of iʿtibār ma’ālāt. Nonetheless, in accordance with the development of the discipline of maqāṣid al-sharīʿah, the discussion on the principle of ma’ālāt, which was previously stagnated, has recently begun to gather traction among researchers worldwide in general, as well as in Malaysia in particular. Interestingly, al-Shāṭibī’s theory is applicable in solving several emerging religious concerns, particularly, in the event of COVID-19 pandemic. Several fatwas have been issued at the national as well as state levels in Malaysia to curb this pandemic. In this qualitative study, several fatwas issued by the Malaysian National Council for Islamic Religious Affairs (MKI) has been selected to analyse the principle and application of iʿtibār ma’ālāt. This study explores the principle and application of iʿtibār ma’ālāt which was implicitly and explicitly applied in each fatwa selected. Furthermore, this indicated that the MKI has successfully implemented the principle in issuing fatwas responding to the emerging religious issues.
大约 650 年前,沙蒂比(al-Shāṭibī)主张对 Uṣūl al-Fiqh 进行新的改革,提出了一些新颖的法律理论。iʿtibār ma'ālāt 原则是他在巨著《al-Muwāfaqāt》中提出的法律理论之一。然而,由于某些共谋,他的理论很少受到关注,一直停滞不前。 事实上,此前很少有古典法学家关注 iʿtibār ma'ālāt 原则。然而,随着maqāṣid al-sharīʿah学科的发展,以前停滞不前的关于ma'ālāt原则的讨论最近开始在全世界,特别是马来西亚的研究人员中引起关注。有趣的是,al-Shāṭibī 的理论适用于解决一些新出现的宗教问题,尤其是在 COVID-19 大流行的情况下。马来西亚已在国家和州一级发布了若干法特瓦,以遏制这一流行病。在这项定性研究中,我们选取了马来西亚伊斯兰宗教事务全国委员会(MKI)发布的若干教令,以分析 iʿtibār ma'ālāt 的原则和应用。本研究探讨了 iʿtibār ma'ālāt 的原则和应用,在所选的每项法特瓦中都隐含和明确地应用了 iʿtibār ma'ālāt。此外,这表明人民圣战运动在针对新出现的宗教问题发布教令时成功地贯彻了这一原则。
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引用次数: 0
Let's Think They are Safe Online!: An Asian Perspective on the Classification of Children's Cyber Risks 让我们认为他们在网上是安全的!:儿童网络风险分类的亚洲视角
IF 0.4 0 RELIGION Pub Date : 2023-06-28 DOI: 10.31436/id.v31i1.1864
Sarina Yusuf, Meisha Teimouri, Muhamad Shamsul Ibrahim, Nan Zakiah Megat Ibrahim, Syahida Mohd Nazri, S. Victor
Children nowadays spend a substantial amount of time on the Internet and related technology. They are devoting more time to recreational activities such as socializing virtually and playing video games. Scholars are divided on whether they are benefiting from the situation or putting themselves in risk by participating in it. Although Malaysian parents are concerned about the dangers their children may encounter online, most threats remain unknown. Children are still reluctant to inform their families about their online exposure to inappropriate content such as cybersex and pornography, which are still taboo subjects in Malaysian households. To determine the risk factors associated with children's online use, a descriptive analysis is carried out. A total of 420 school-going children aged 9 to 16 around Selangor were recruited. During the previous 12 months that they interacted with the Internet, the study found that children were highly exposed to unwanted exposure to pornography (17.4 %), potentially dangerous user-generated content (9 %), sexting (8.8 %), personal data misuse (6.4 %), cyber grooming (3.3 %), and cyberbullying (1.7 % ).
现在的儿童花大量时间在互联网和相关技术上。他们把更多的时间用于娱乐活动,如虚拟社交和玩电子游戏。对于他们参与其中是受益匪浅还是自陷险境,学者们众说纷纭。尽管马来西亚的父母们担心孩子们在网上可能遇到的危险,但大多数威胁仍然是未知的。孩子们仍然不愿意告诉家人他们在网上接触到的不适当内容,如网络性爱和色情,这些在马来西亚家庭中仍然是禁忌话题。为了确定与儿童上网相关的风险因素,我们进行了描述性分析。雪兰莪州共招募了 420 名 9 至 16 岁的在校儿童。研究发现,在与互联网互动的过去 12 个月中,儿童极易接触到色情内容(17.4%)、潜在危险的用户生成内容(9%)、色情短讯(8.8%)、个人数据滥用(6.4%)、网络诱导(3.3%)和网络欺凌(1.7%)。
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引用次数: 0
Investigating Ismāʿīl Rājī al-Fārūqī’s Methodology in the Study of Christianity through Selected Textual Analysis from his Christian Ethics 通过《基督教伦理学》中的精选文本分析探究伊斯玛仪-拉吉-法鲁克研究基督教的方法论
IF 0.4 0 RELIGION Pub Date : 2023-06-28 DOI: 10.31436/id.v31i1.1913
Fatmir Shehu
This article seeks to investigate the methodology of Ismāʿīl Rājī al-Fārūqī, a contemporary Muslim scholar recognised as an authority on Islam and comparative religion, in the study of Christianity based on his masterpiece “Christian Ethics: A Historical and Systematic Analysis of its Dominant Ideas.” The goal of this article is to study al-Fārūqī’s genuine and comprehensive work through which he presents a new approach toward the understanding of Christianity, highlighting its ethical aspect. Its significance lies in defining the value of the methodology he used in the study of Christian dogma and ethics. This article uses historical, descriptive, and interpretative analytical methods throughout the entire work. This study discusses: (1) al-Fārūqī’s short biography; (2) al-Fārūqī’s work on Christianity; and (3) the interpretive analysis of al-Fārūqī’s methodology in the light of selected text from his work on “Christian Ethics.” The outcomes of this research provide new insights into the existing body of knowledge concerning Muslims’ experience in the study of other religions, which is very advantageous for contemporary scholars of comparative religion.
伊斯玛仪-拉吉-法鲁基(Ismāʿīl Rājī al-Fārūqī)是当代穆斯林学者,被公认为伊斯兰教和比较宗教学的权威,本文以其代表作《基督教伦理学》为基础,探究其研究基督教的方法论:对其主要思想的历史和系统分析 "为基础研究基督教。本文的目的是研究 al-Fārūqī 的这部真正的综合性著作,通过这部著作,他提出了一种理解基督教的新方法,突出了基督教的伦理方面。其意义在于确定了他在研究基督教教条和伦理时所使用方法的价值。本文在整部著作中使用了历史、描述和解释性分析方法。本研究讨论了:(1) al-Fārūqī 的简短传记;(2) al-Fārūqī 关于基督教的著作;(3) 根据 al-Fārūqī 关于 "基督教伦理 "著作中的选文对其方法论进行解释性分析。这项研究的成果为现有的关于穆斯林研究其他宗教的经验的知识体系提供了新的见解,这对当代比较宗教学者非常有利。
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引用次数: 0
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Intellectual Discourse
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