Problematic of ideological formation in Kazakhstan: three-dimensional practice of the Muftiate as an ideological state apparatus (an Althusserian analysis)

Purpose In the Kazakhstani context, the instrumentalization of the Muftiate as a social engineering tool is particularly pertinent, as it stands out as a unique channel for the political, moral and cultural shaping of Muslims. This study aims to outline the role of the Muftiate, its historical background and recent restructuring process. It focuses on the ideological practices and religious discourses of the Muftiate. Design/methodology/approach In Kazakhstan, as a result of reforms in the religious sphere, which were started in 2011, the scope of activity of the Spiritual Administration of Muslims of Kazakhstan (the Muftiate) has entered a new phase and become an important ideological tool within national policy. It has emerged as a civil society institution that will centralize the process of Islamization and instrumentalize the importance of Islam to create a new fantasy of unity and solidarity. Findings Thus, it discusses how Muftiate fabricates the correct forms of action and the correct form of thought. The theory of “ideological state apparatuses” (ISA) of the French philosopher Louis Althusser should be considered as a theoretical framework of this study. This approach not only gives a theoretical definition of the Muftiate but also allows us to determine its position in society and outline three different dimensions of the practice that it performs. Originality/value The study demonstrates how the Muftiate as an ISA actualizes various concepts, ideas, beliefs or images in which Muslims live their imaginary relations to the real world and transforms Muslim individuals into ideological subjects, thus enabling them to become apparently free bearers of the ideology.

Prospects and challenges of Islamic fintech in Indonesia: a legal viewpoint

Purpose This paper aims to explore the prospects and the challenges of Islamic fintech in Indonesia. This study also proposes a comprehensive legal framework to encourage and accelerate the growth of the Islamic economy. Design/methodology/approach This study is the result of legal research with a statute approach and conceptual approach. The types of data used are legal materials consisting of primary legal materials and secondary legal materials. The technique of collecting legal materials is done by using library research techniques. The legal materials were analyzed using the legal norm method. Findings Indonesia is a country with the largest Muslim population in the world. However, the market size of Indonesia’s Islamic fintech is still below Saudi Arabia, Iran, United Arab Emirates (UAE) and Malaysia. Saudi Arabia’s Islamic fintech is the biggest market in the world, with $17.9bn worth of transactions in 2020 while Iran is at $9.2bn, UAE $3.7bn, Malaysia $3.0bn and Indonesia $2.9bn. This condition was due to various challenges in the Islamic fintech industry in Indonesia, including inadequate regulations; complicated permit procedures; misuse of fintech for financing terrorism; rampant occurrence of illegal fintech businesses; and consumer disputes in the fintech sector. These challenges require the construction of a comprehensive legal framework through the formation of an Act on Fintech. Research limitations/implications The focus of this research was limited to the problems occurring in the Islamic fintech sector in Indonesia as a country with the largest Muslim population in the world. Practical implications The results of this research can be used as recommendations for the formulation of comprehensive policies for the growth and development of Islamic fintech. Social implications Islamic fintech requires a comprehensive legal framework that functions to encourage the development of the Islamic fintech industry, digital economy growth and legal mitigation of various legal risks and misuse of fintech for financial crime and financing terrorism. Originality/value This paper proposes an original idea of creating a legal framework in a form of the Islamic Fintech Act. The Act should cover such legal substances as follows: Islamic compliance; an integrated one-stop permit procedure; division of authority, coordination and synergy among authorities; prevention and resolution of digital financial system crisis; criminal sanctions; and consumer dispute resolution mechanisms and alternative institution for fintech consumer dispute resolution.

Implications of the UK Equality Law for tele-homeworking: COVID-19 and beyond

Purpose The purpose of this study is to examine the practical and legal complexities associated with tele-homeworking in the context of the UK Equality Law. First, the paper provides a background to the recent growth of tele-homeworking as a result of the COVID-19 pandemic, outlining the tenets of the UK Equality Act 2010 and referring to additional legislation pertinent to the ensuing discussion. Second, illustrative case law relevant to the UK Equality Law is put forward to demonstrate the potential challenges that employers and employees might encounter with continued and longer-term tele-homeworking arrangements. Third, the paper outlines implications for employers and human resource managers in terms of policies and practices that might shape the nature of the employment relationship. Design/methodology/approach This study is based on a review of the literature and an examination of UK case law applicable to tele-homeworking, taking into consideration equality, diversity and inclusion concerns in the workplace. Findings Remote working can be beneficial to both employers and employees. However, there are a number of significant concerns surrounding the management of tele-homeworkers in the aftermath of the pandemic that can act as a stimulus for legal disputes around discrimination, infringement of human rights and breach of contract claims. Several policy implications surface from the analysis that relate to equality and fair treatment associated with both current and future work arrangements. Originality/value The paper is significant in offering legal insights into how the UK Equality Law relates to the complexities associated with the management of tele-homeworkers. The study also highlights how return-to-office undertakings might need to consider wider legal issues. COVID-19 and its repercussions have demanded the reorganisation of work, which can give rise to a greater possibility of legal challenges and the study highlights the importance of employers undertaking an evaluation of their equality practices and complying with the legal framework.

Shareholder activism in Indonesia: revisiting shareholder rights implementation and future challenges

Purpose This paper aims to elaborate on the extent to which the Indonesian legal framework has provided room for shareholder activism and the extent to which shareholder activism has been implemented in Indonesia. Design/methodology/approach This study combines normative and empirical legal research methods. Indonesian laws and regulations are analyzed aside from the analysis of empirical data and court decisions on shareholder activism implementation. Findings Indonesian laws and regulations have accommodated shareholders’ activism and shareholders have started to rectify mismanagement and abuse of power that causes loss to the company through derivative lawsuits. Despite this, Indonesian shareholders are still passive, shown by the number of questions asked in the general meetings of shareholders despite the high attendance percentage. Shareholders have also formed associations to gather more influence on the company’s decision-making process. Research limitations/implications The empirical observation in this study was limited to LQ45 companies of the February to July 2021 period. This study can be useful to improve corporate governance and corporate communication in a company to encourage higher participation of individual/minority shareholders. This study also serves as an extension to numerous studies on shareholder protection, corporate governance and corporate law in Indonesia. Originality/value Study on shareholder activism in Indonesia is still rare, despite the rising urgency of company supervision and monitoring to prevent mismanagement. To fill in that gap, this research hopes to initiate discussion on shareholder activism in relation to shareholder protection, corporate governance and corporate law implementation.

Does Islam promote growth: evidence from Arab Muslim countries and non-Arab Muslim countries

Purpose This paper aims to investigate the impact of Islam, as a set of moral and cultural values, on economic growth and development for 17 Muslim countries over the period 1990–2019. Design/methodology/approach To identify the relationship between Islam and economic growth, the authors have proceeded with an empirical panel data analysis using the Autoregressive Distributed Lag (ARDL) model. The study is conducted initially on a sample of 17 Muslim countries and then on 2 sub-samples composed of 12 Arab Muslim countries and 5 non-Arab Muslim countries. Findings The empirical analysis showed a significant negative relationship between Islam and economic growth for the Arab-Muslim countries. While for the non-Arab Muslim countries, the relationship remains positive. Following the introduction of the interactive social variables (unemployment and illiteracy), the authors show that increasing unemployment exacerbates the negative effect of Islam on growth. While the effect of illiteracy remains statistically insignificant. However, for non-Arab Muslim countries, the positive effect of Islam on growth is all the greater as these countries have large social contemplation. However, the introduction of the interactive cultural variables (uncertainty avoidance index and long run orientation), show that the positive effect of Islam on growth is all the more important as the non-Arab Muslim countries have a wider cultural value system. While for the total sample and the sub-sample of Arab-Muslim countries, the cultural dimension does not affect the relationship between Islam and economic growth. Research limitations/implications Although there are more religions, the authors have considered only Islam as its relationship with economic, social and cultural development and its influence on the entrepreneurial culture is problematic. Maybe a comparative study between different religions offers us a more convincing result. Practical implications Social conditions, cultural heritage and race (Arab or non-Arab) play an important role in determining the relationship between Islam and economic development. Social implications The effect of Islam remains dependent on Islamic thought and its long-term orientation, uncertainty avoidance and the level of social value creation in the countries where it is practiced. Originality/value On the theoretical and on the empirical level, the analysis of the relationship between Islam and development is rarely addressed in the relevant literature because of its sociologically sensitive aspect. Islam would have a positive effect on growth when it evolves in countries that have built their growth on an extroverted and developed economic model and an adequate social and cultural value creation system. However, unemployment, illiteracy, cultural patrimony and race of the Muslim population (Arab or non-Arab) plays, in the long run, a very important role in determining the relationship between Islam and economic growth.

Evolution of artificial intelligence and its impact on human rights: from sociolegal perspective

Purpose The applications of artificial intelligence (AI) in different sectors have become agendas for discussions in the highest circle of experts. The applications of AI can help society and can harm society even by jeopardizing human rights. The purpose of this study is to examine the evolution of AI and its impacts on human rights from social and legal perspectives. Design/methodology/approach With the help of studies of literature and different other AI and human rights-related reports, this study has taken an attempt to provide a comprehensive and executable framework to address these challenges contemplated to occur due to the increase in usage of different AI applications in the context of human rights. Findings This study finds out how different AI applications could help society and harm society. It also highlighted different legal issues and associated complexity arising due to the advancement of AI technology. Finally, the study also provided few recommendations to the governments, private enterprises and non-governmental organizations on the usage of different AI applications in their organizations. Research limitations/implications This study mostly deals with the legal, social and business-related issues arising due to the advancement of AI technology. The study does not penetrate the technological aspects and algorithms used in AI applications. Policymakers, government agencies and private entities, as well as practitioners could take the help of the recommendations provided in this study to formulate appropriate regulations to control the usage of AI technology and its applications. Originality/value This study provides a comprehensive view of the emergence of AI technology and its implication on human rights. There are only a few studies that examine AI and related human rights issues from social, legal and business perspectives. Thus, this study is claimed to be a unique study. Also, this study provides valuable inputs to the government agencies, policymakers and practitioners about the need to formulate a comprehensive regulation to control the usage of AI technology which is also another unique contribution of this study.

GST complexities in Malaysia: views from tax experts

Purpose The Goods and Services Tax (GST) implementation in Malaysia had raised various responses from many parties involved when the new tax was introduced in 2015 until its abolishment in 2018. GST complexity has been stated as part of the reasons for its resistance and abolishment. The purpose of this paper is to identify causes of GST complexities during its implementation in Malaysia. Design/methodology/approach This paper draws on causes of tax complexity from previous studies and conducted semi-structured interviews with tax experts. The respondents comprised of subject matter experts in GST and the findings are based on their numerous years of experiences handling clients with diverse backgrounds. Findings Findings from this study are categorised into legal complexity and declarative complexities. Almost all the causes of complexities from prior studies were encountered by Malaysian businesses. This study concluded that the most likely reasons for the abolishment of GST in Malaysia are: numerous rules and exception to the rules (e.g. 35 tax codes, gifts rules, 21-day rules), frequent changes of GST rulings and guidelines, GST computations that were too difficult for mixed supply and process of GST refund that were onerous and lengthy. Research limitations/implications Limitations of this paper include reliance on the respondents’ ability to accurately and honestly recall details of their experiences, circumstances, thoughts or behaviours that are being asked. Practical implications Despite the abolishment of the GST in Malaysia, it is pertinent to identify the causes of GST complexities that can be learnt by the relevant authorities. Measures can be formulated to mitigate the identified GST complexities to ensure high compliance among businesses with other existing taxes or new taxes (if any) to be introduced in the future. This includes addressing the competency of RMCD officers and businesses on the rules and regulations, minimal rules and exception to the rules, a simplified GST computations for mixed supply and a systematic refund process. Originality/value The research method used is a flexible and powerful tool to capture the voices and the ways respondents make meaning of their experience dealing with the GST matters. The findings reveal a deep understanding of the issues from the views of the experts in the field.

The Equality Act (2010)-pre- and post-pandemic historic development on equality and discrimination issues for employers: review of literature

Purpose This paper is aimed to fulfil two purposes. First, this paper aims to review the literature and examine step by step evolution of the Equality Act 2010. Second, this paper will reflect on the guidelines issued for employers by the Equality and Human Rights Commission to address how to manage the risks arising during the current crisis and as organisations continue with planning for eventual return to the workplace and for those who are currently working remotely. Design/methodology/approach This paper has incorporated an integrative literature review reviews approach that aimed to synthesises secondary data about the literature to serve the aims of the paper in an integrated way. Findings The introduction of the Equality Act (2010) has made it much more difficult to discriminate against individuals as its coverage is much wider in comparison to any previous legislation. At that point, there were still many exceptions, which permitted discrimination and unequal treatment towards others. Over time, however, the law has become much more strict and developed to counter any discrimination in its attempt to try and eliminate it. Originality/value This paper has reflected on both pre- and post-covid developments of The Equality Act (2010) – and discrimination issues for employers.

Legal syncretism or the theory of unity in diversity as an alternative to legal pluralism in Indonesia

Purpose Legal syncretism seeks to provide a rather different account of how laws interact with one another as the people deal with them. The purpose of this study is to provide a rather different account of how laws interact with one another as the people deal with them in the society. Design/methodology/approach This paper discusses the current concept of legal pluralism as to whether it really holds as the right theory for building a harmonious and trustworthy legal system in a multi-cultural country such as Indonesia. This study involves socio-legal research drawing on empirical data. It discusses the practice of legal pluralism in Indonesia by analyzing the characteristics of her legal system, especially the roles of customs and religion in it. Findings The research, conducted in five Indonesian cities, reveals that the current proposal of legal pluralism is not really helping to solve the difficulties faced by the Indonesian legal system. Therefore, this paper proposes legal syncretism or the theory of unity in diversity (bhineka tunggal ika) as an alternative to help cope with some of the difficulties faced by many legal systems in developing countries, especially Indonesia. Originality/value Although legal pluralism sounds promising, wrong and misleading interpretations have been provided by many of its proponents. Legal pluralism has been touted by many socio-legal scholars as a key concept in the analysis of law. Yet, after almost 20 years of such claims, there has been little progress in the development of the concept. Despite these confident pronouncements and the apparent unanimity that underlie them, however, the concept gives rise to complex unresolved problems. Legal syncretism seeks to provide a rather different account of how laws interact with one another as the people deal with them.

Empowering woman through legal reforms-evidence from Saudi Arabian context

Purpose This current paper aims to review the literature for two main reasons. First, to outline the propositions of women empowerment in manifesto of “Vision 2030”and how these implementations have added to woman’s success in different facets of the economy. Second, to review the current reforms made to empower woman under Saudi law published in 08/2019 when the Council of Ministers presented numerous revisions to civil and labour laws that increase women’s rights and discourse concerns of travel, employment and finance. Design/methodology/approach The investigation is found on both an analysis of the secondary literature including records and information pertaining to the current economic alterations and improvements influencing women. Findings Despite the various limitations in Saudi Arabia, many Saudi women are joining the workforce. Nowadays, Saudi female are selecting new professions which were previously unexplored. Study revealed that Saudi females in different organizational framework are equally competent as male in higher ranks, if not slightly higher (Al-Shamrani, 2015). Within this context, Saudi Arabia was labelled as one of the economies with the most progress towards gender equality since 2017 in the World Bank’s Women, Business and The Law 2020 report; the report attributed this advancement to the increases in freedom of movement and economic opportunities for women as a result of the aforementioned reforms. Originality/value This paper has reflected on the success of measures by government to empower woman in the thirst to fulfill “Vision 2030” in Saudi Arabian context.