Examining the Influence of the Characteristics of Islamic Banks and Shariah Supervisory Board on the Level of Social Responsibility Disclosure: A Review from Sudan
Abdelrahman Mohamed Ibrahim, Sofri Bin Yahya, Yousif Abdelbagi Abdalla
The purpose of this paper is to develop a theoretical model of corporate social responsibility disclosure from Islamic perspective in the case of Sudan, by applying the system-oriented theories (i.e. political economy, legitimacy and stakeholder theories), and economic incentives, such as the agency theory. This paper conceptualizes the influence of the characteristics of some banks (i.e. their size, profitability, and Islamic investments), and the effectiveness of the Shariah Supervisory Board (SSB), as moderating variable, on the level of corporate social responsibility disclosure in the Islamic banks‟ annual reports. The conclusion drawn from the literature is that the characteristics of Islamic banks; especially bank size, profitability and Islamic investments potentially have an influence on the level of Islamic social information disclosure in the Islamic banks‟ annual reports. In addition, the presence of an effective Shariah Supervisory Board in Islamic banks is proposed to positively moderate this relationship.
Exploring the Factors that Encourage Tweens to become Individual Consumers: A Qualitative Study of Parent Perspectives in Egypt
Eiman Negm, Sahar Rafaat
This study aims to explore the factors that encourage tweens to become individual consumers. This study was a conclusive research, with a cross-sectional design and an exploratory purpose. The variables were identified through the use of semi-structured interviews with parents. Fifteen interviews were conducted. The findings indicated that tweens are staring to develop their sense of identity and behaviors; new interests in various merchandise and hobbies. In addition, tweens consumption is influenced by various factors found in their environment and upbringing. Analysis indicated that the major factors that impact tween-purchasing behaviors are their individual personas, parents, peers, and media. Parents initiate family consumption and are swayed by their children to purchase certain products; peers help tween gain awareness and knowledge regarding various merchandises, services, activities, and manners; media opens their eyes to new viewpoints and perspectives that are controlled globally and locally; in addition, the children’s demographic, psychographic, and behavioral traits impact the way they consume in the market. This study contributes on the theoretical level in the following ways: by adding to the field of tween and consumption in the Middle East context; and by establishing a proposed conceptual framework concerning the factors leading to their purchasing behaviors.
The Effect of Cultural Empathy on Expatriate Job Satisfaction Assigned in Malaysia
Nurliyana Maludin, Khairul Anuar Mohammad Shah
This paper aims to present a conceptual model for a cultural empathy on expatriates‟ job satisfaction mediated by cross-cultural adjustment. The author develops a conceptual model and propositions, grounded in previous study on international human resource, international business management, cross-cultural management and intercultural management. Cultural empathy is one of the multicultural personality dimensions. There are five dimensions of multicultural personality (MPQ), i.e., cultural empathy, open mindedness, social initiative, emotional stability, and flexibility. Moreover, according to previous management scholars, job satisfaction has relatively scant attention in the literature on intercultural management (IM). The proposed model is expected to offer a guideline to the international human resource for selecting the expatriates working outside from their home countries in order for the expatriate‟s effectiveness during overseas assignment.