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The purpose of this paper is to investigate the causes and impact of employee fraud, focusing on one particular industry, namely, the automotive industry.

One company was selected as a case for the study. Qualitative data analysis was used for the study, with two techniques for data collection. First was the content or document analysis on various reports, such as employee fraud reports and records of disciplinary action, and second was a series of interviews with employees from different levels and various departments of the company.

This study found that the most popular type of fraud is misappropriation of assets, including theft of cash and inventories. No significant differences were seen in terms of fraudster position, as they can come from both the lower and the executive level. However, majority of the fraudsters come from the operational and sales department. This study also found that majority of the fraudsters in the case study were male, new employees and young adults. Their motivations to commit fraud include lack of understanding about fraud behavior, opportunity to commit fraud and lifestyle and financial pressure.

The results provide further confirmation of the Fraud Triangle Theory and Fraud Diamond Theory on the causes of the fraud. They are also consistent with much prior research and surveys conducted by global professional firms on fraud and its related causes and implications. This study, however, was conducted on only one company with several series of interviews and three years of document analysis. Future research should collect and analyze data from a higher number of companies with more respondents for interviews and longer period for document analysis to get more accurate results.

This study provides some recommendations for fraud prevention in the future based on real fraud cases and those that involved managing cases up to and including disciplinary decision. These include closed supervision, fraud awareness training, clearer job descriptions, cultivation of a pleasant working environment and improved security control.

This study found that some of the causes of fraud include social factors like lifestyle and financial pressure due to low income. Policy adjustments, such as an effort to push people beyond the poverty line with higher minimum wages, need to be made to prevent low-income workers from seeing their company as another source of illegal income.

This study is original, as it focuses on a company that operates in the automotive industry, which is rare in fraud literature, particularly in developing markets. In addition, the company is new, so analysis can be conducted on how the company evolved and learned from the fraud analysis for prevention in the future. Furthermore, this study used two techniques of data collection, so that verification of the findings may be made for better reliability.

The resource‐based view (RBV) has been used on various industry studies. To examine the resources required to thrive in the private housing development sector in Malaysia, the RBV was similarly utilised. Using a combination of mailed questionnaires and face‐to‐face interviews, the study identified and ranked fourteen resources by virtue of their ability to exploit opportunities and/or neutralise threats, or in short, value. While the ranking of some of the resources echoe similar past industry studies, others interestingly did not, perhaps due to the unique characteristics of the industry, or even country. New players to the industry can take stock of the findings to maximise their chances of success. The paper ends by recommending that the study be repeated in Malaysia, this time with many more respondent, to confirm the findings. It also proposes that similar studies be conducted in other countries to enable cross‐country comparisons to be made.

The purpose of this study is to explore measures taken by local authorities in curbing poor compliance among renovated terrace houses in the state of Selangor, Malaysia.

A qualitative methodology was selected in the data collection and analysis of the study. Seven local authority officers from seven selected local authorities were invited to participate in a face-to-face interview session to share their experience. A focus group was conducted for the purpose of confirming the validity of the data collected during the interview session. The focus group consisted of 32 officers in charge of building control enforcement invited from 11 local authorities within Selangor State.

The results show that collecting revenue rather than ensuring compliance is the main objective among the authorities responsible for enforcing the regulations. There are four common tools adopted to penalize the offenders, which are compounds, demolition, prosecution and court orders, with a mix of opinions on their objective achievement. Major obstacles identified in the implementation of the enforcement task are low staffing capacity in monitoring and inspection, difficulties in preparing investigation paper and problems carrying out the demolition of illegal extensions.

The study uncovers obstacles to enforcing regulations on home renovations. The findings contribute toward improving the enforcement practices of local building control authorities.

The aim of the current research is to assess the personal competency level of women project managers in the Malaysian construction industry.

The study used stratified random sampling design on the listed Grade 7 contractor companies in Peninsular Malaysia. The questionnaire survey approach was used to collect data on 15 women project managers in Peninsular Malaysia.

The results revealed that experience is the first criterion being used in selecting women project managers, whereas the three main personal competencies they exemplify are honesty and integrity, alertness and quickness, and decision-making ability.

The result can be used as a guidance to measure the level of personal competency of women project managers.

The current study provides insight into the competency exemplified by women project managers in Malaysia.

The purpose of this paper is to assess the value of websites accessible to patients looking for Web-based information regarding hypertension management.

A cross-sectional research was carried out by finding out Malay and English language websites about hypertension. For this purpose, the keywords “hypertension and treatment” were entered on the Yahoo, Google, Ask.com, Bing and DuckDuckGo search engines, and the first five pages of the results obtained were inspected. The DISCERN tool was deployed for evaluating the quality of information. The actionability and understandability were assessed through the Patient Education Materials Assessment Tool (PEMAT). Eight assessors were asked to assess and grade the involved websites.

Of the 216 websites, eight (4.0%) conformed to the inclusion norms. All websites were classified into private, 4 (50%); government, 2 (25%) and personal, 2 (25%). The general rating of the eight websites was good (mean 51.6 ± 8.2 on a 75-point scale); however, half of the websites were rated as fair (mean 45.3 ± 3.1 on a 75-point scale). All websites conformed to the standard score of ≥70% for understandability (mean 76.1 ± 11.4), but none for actionability (mean 52.8 ± 13.9). Analysis of variance indicated there was no statistical difference with regards to quality (p = 0.525), understandability (p = 0.484) and actionability (p = 0.188) among the three website sets.

Considering the surplus of websites dedicated to information on hypertension, an independent assessment of the quality of these websites will be advantageous. Patients should be rendered high understandability, quality and actionability to evade deceptive online information.

Throughout the extant studies on Islamic work values, many variations in the concept of Islamic work values were found. This has created some confusions and misunderstandings on what is the core of Islamic work values that is highly emphasized by Islam. The unanimity of Islamic work values is fundamental to Islamic organizations, and businesses in particular, as it indicates ethical, effectiveness and religious reputations of the organizations. This paper aims to identify the core Islamic work values based on Islamic legal texts (the Qur‘an and the Hadith as the two main Islamic sources), the writings of Islamic scholars and then to have experts verify whether or not the identified work values are core Islamic work values.

The paper used a qualitative approach where Islamic legal texts (the Qur’an and the Hadith) as well as the writing of Islamic scholars were used as a main reference to identify the core Islamic work values. These identified core Islamic work values were later verified by the muftīs. The verification assessment involved six muftīs from Malaysia.

The final result revealed that 14 core Islamic work values have been verified by the muftīs. These 14 considered core Islamic work values are essential work values of Islam which are important to achieve effective work performance.

The findings presented are useful for managers and employees in Islamic organizations to decide on what Islamic work values that should be given more precedence and to be practised in their organizations.

This is a novel study that combines two approaches, the Islamic legal texts and muftīs verification regarding the work values obtained that can be accepted as the core Islamic work values. Therefore, these findings can be a guide for many future studies in the area of Islamic work values.

This study aims to examine the impact of chasing productivity demands on worker well-being and firm performance in manufacturing firms in Malaysia. Flexible work arrangements and human resources support are used as moderators to mitigate the adverse impacts associated with chasing productivity demands.

Data were collected from 213 workers from manufacturing firms through a survey questionnaire utilizing structural equation modeling.

The findings of the study show that flexible work arrangements play a significant role in moderating the relationship between chasing productivity demands and well-being, and between chasing productivity demands and firm performance. The study also shows that flexible work arrangements are important to buffer the adverse effects of chasing productivity demands on worker well-being. In addition, flexible work arrangements strengthen the positive effect of worker well-being on firm performance.

This study highlights the importance of flexible work arrangements in overcoming the negative impact of the relationship between chasing productivity demands and worker well-being and strengthening the positive impact of the relationship between worker well-being and firm performance.

This study has extended the variable of chasing productivity demands in the existing literature on the job demands–job control model, specifically in manufacturing firms.

The purpose of this paper is to highlight the structural features that are proving central to the stability of the 2014 Comprehensive Agreement on the Bangsamoro between the Government of the Philippines and the Moro Islamic Liberation Front, and those features that were detrimental to its predecessors.

This paper adopts a legalization framework derived from the model presented by Abbott et al. The simplicity of Abbott et al.’s theory allows for variation in the agreements’ text to be easily measured and compared. The inherent advantages of this model offset the difficulties in characterizing peace agreements under traditional legal methodologies, and reiterate the importance of legalized agreements in a conflict resolution context.

This paper finds that a more highly legalized approach to peace-making has resulted in greater agreement stability in the Philippines. More precise in detail and inclusive in scope, the legal nature of the 2014 Comprehensive Agreement has made it more responsive to the root causes of the conflict, and resilient to incidents that threatened to derail the peace process.

This case study bears valuable lessons for conflict zones the world over, particularly the troubled negotiations on Syria, and the crisis in Ukraine. The study: lends tentative support to Gopalan’s claim that agreements that exemplify hard legalization are much more sustainable in the long run; stresses the advantages of inclusivity in agreement sustainability and stability; reiterates the importance of addressing the key issues relevant to the conflict if the process is to be sustainable, and; notes the limitations of the legalization framework, but presents the Philippine example as a blueprint for addressing various aspects of the Syrian and Ukrainian conflicts.

This is the first peer-reviewed analysis to explore the 2014 Comprehensive Agreement as a highly legalized conflict resolution instrument, and an adaptable template for peace agreement design generally.

This study aims to investigate the intentions of Muslim cryptocurrency (CC) holders to fulfil their zakat obligations on digital assets, exploring the unique motivations and barriers within this emerging financial landscape.

The research uses a quantitative approach and a cross-sectional research design through online surveys, using purposive sampling to gather data from Muslim CC holders. The integrated model, known as the theory of planned behaviour and social cognitive theory (TPB-SCT) model, is used to comprehensively analyse the key factors influencing intentions to pay zakat on cryptocurrencies (CCs).

The study reveals that attitude towards zakat on CCs and perceived behavioural control regarding zakat on CCs have a significant and positive effect on the intention to pay. In contrast, subjective norms show no significant influence. CCs-related financial risk exerts a negative impact on intention. Moreover, CCs-related zakat knowledge and adherence to Shariah compliance are strongly associated with intention. These findings provide insights into the intricate dynamics of religious compliance within the evolving realm of digital assets.

Outcomes offer profound indications to stakeholders, including financial institutions, zakat agencies, policymakers and the community, on how to integrate zakat into this new and rapidly evolving financial paradigm like CC.

A pioneering effort was made in this study by exploring the intentions of Muslim CC holders to fulfil zakat obligations, bridging a significant gap in the existing literature. Developing and validating an integrated model of TPB-SCT in the realm of zakat on CC enriches the literature with a novel theoretical framework.