International Journal of Law and Management: Volume 60 Issue 5

Impact of investment in intangible assets on corporate performance in India

Aparna Bhatia, Khushboo Aggarwal

The purpose of this paper is to evaluate the impact of investment in Intangible Assets on the corporate performance of Indian companies for a period of twelve years from 2001 to…

The effects of Tier-1 capital, risk management, and profitability on performance of Indonesian Commercial Banks

Erna Sari, Suhadak , Sri Mangesti Rahayu, Solimun

This research aims to examine the effect of Tier-1 capital, risk management, and profitability on performance of Indonesia commercial banks.

The effect of organization culture and technology on motivation, knowledge asset and knowledge management

Adji Achmad Rinaldo Fernandes

The purpose of this study was to examine factors that affect knowledge management at universities in Makassar, Indonesia.

Capital statement analysis as a tool to detect tax evasion

Anuar Nawawi, Ahmad Saiful Azlin Puteh Salin

The purpose of this study is to determine the suitability of capital statement analysis in assisting tax investigation to combat tax evasion, measured by the time taken in proving…

Whistle blowing intentions – evidence from Malaysian PLC

Anuar Nawawi, Ahmad Saiful Azlin Puteh Salin

Most organizations are fully aware of the misconduct that occurs within their company but take a soft-handed approach attending to the problems. Consequently, misconduct that at…

Immigration detention and liberal democracies: Is it all about power or money; if money, why, if power, why not?

Cosmas Ikegwuruka

Liberal democratic states have involved the use of private companies for purposes of detention and the debate is whether such involvement is only for immigration control or…

Slow moving stock problem: empirical evidence from Malaysia

Anuar Nawawi, Ahmad Saiful Azlin Puteh Salin

The purpose of this study is to identify weaknesses in the internal control of the stock management processes and provide recommendations to improve those weaknesses. The study…

Inventory management effectiveness of a manufacturing company – Malaysian evidence

Norazira Abd Karim, Anuar Nawawi, Ahmad Saiful Azlin Puteh Salin

The purposes of this study are to examine the standard operating procedure (SOP) on inventory management practices, identify any weaknesses in inventory management and examine its…

Philosophy of law: an Islamic Sufi approach

Bijan Bidabad

The purpose of this paper is to investigate the first causes of right, law and legislation, namely, the philosophy of law. To know the principles of right, it is essential to…

The influence of legal framework on the Hellenic sector of public works

Pavlos Metallinos

This study aims to discover the motive for the time-to-time Hellenic collective capitalists’ intervention in the total circulation of capital of public works throughout the…

Scope for alternative avenues to promote financial access to MSMEs in developing nation evidence from India

Moinak Maiti

The purpose of this study is to highlight the key challenges and opportunities that lie with some of the alternative avenues/tools to promote financial access to MSME in India.

The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995: Lessons from UK and Australia

Ambareen Beebeejaun

A taxpayer who gets caught under Part VII of the Mauritius Income Tax Act is subjected to a corrective measure only in the form of payment of the amount of tax that would have…