Asset pricing theory states that investors should be rewarded for the risks that are associated with the state variables, in addition to market risks, which affect their investment opportunity sets. The state variables, however, are latent variables that vary (a) within developed markets (which consist of segmented and international markets); (b) b

Ideally, internet service providers (ISP) should not be burdened with policing contents that pass through their services as they have no editorial control over them. The United States Digital Millennium Copyright Act 1998 (DMCA) changes the ball game by making it mandatory on ISPs to take down infringing copyright materials if they received a notic

Purpose – The study aims to investigate factors affecting ethical work behaviour among Malaysian public sector auditors. Based on Hunt and Vitell model, there are four research objectives for this study: (1) to investigate the influence of ethical climate on public sector auditors ethical work behaviour; (2) to examine the effect of professional

Implied volatility is regarded as one of the most important variables for determining profitability in options trading. Implied volatility gives indication about the future volatility of the underlying asset and can be used to predict the degree to which the asset price might swing and thus whether the options could become profitable before expirat

An exchange-traded fund (ETF) is a security that tracks a basket of stocks. An ETF investor gains immediate exposure to the basket, by taking either a long or short position on this instrument. Both hedgers and speculators can short ETFs, making the informational content of increases in ETF short interest difficult to interpret. Using high-frequenc

Purpose – The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia. Design/methodology/approach – In this study, using proprietary tax audit data from the Inland Reve

Kajian ini dijalankan bagi meninjau perbezaan tahap pengetahuan, pemahaman dan pengamalan para pelatih Skim Latihan 1 Malaysia (SL1M) Tabung Haji Siri 3 dalam program Latihan Pemantapan Kerohanian yang dianjurkan oleh Lembaga Tabung Haji dengan kerjasama Masjid Sultan Haji Ahmad Universiti Islam Antarabangsa dan Al-Busyro Training & Consultancy

Background: Cervical ripening of an unfavourable cervix can be achieved by placement of a transcervical Foley catheter. Objective: To assess the effectiveness of 750 ml traction on Foley catheter compared to no traction for labour induction. Study design: A randomized controlled trial performed on pregnant women at 37-41 week who were admitted for

Many herbs are believed to be beneficial in curing diseases, in addition to improving general health and well-being. With the booming of many herbal and traditional medicines in local markets, it is feared that the harmful side effects might prevail over their potential benefits as there is a lack of or even no scientific basis for the belief. Thes

This paper seeks to study the theory of ‘asabiyyah by Ibn Khaldun, a well-known North African historiographer from 14th century. It examines Ibn Khaldun’s original thoughts on ‘asabiyyah and how he did retool it for the beneficial purposes. At the same time, the paper tries to compare the term of ‘asabiyyah as proposed by Ibn Khaldun with t