Factors Influencing Information Disclosure by Malaysian State Islamic Religious Councils: Evidence from Interviews

This paper aims to identify factors that influence the expectations of a wide range of stakeholders on the information disclosure in the Malaysian State Islamic Religious Councils(SIRC)annual reports,employing semi-structured interviews.The majority of interviewees perceived accounting standards as the main factor contributing to their expectations and further influenced the reporting practices among accountants in SIRC.Others are state fatwa(Islamic rulings),audit expectations,and individual perceptions.The result of the interviews revealed that on the top of accounting standards and government guidelines on the reporting for all government agencies,SIRC should take into account their greater accountability,which should be reflected in their reporting practices.Therefore,Islamic accountability through fatwa,audit expectations,and public demands could be considered.Such awareness is important in SIRC,to differentiate them from other government agencies.The existence of governance is similar to the board of members in a company,in SIRC through the fatwa committee.Therefore,this study suggests that the extent and quality of disclosure depends on the demand from the regulators,auditors,and funders.The findings suggest that SIRC should have an incentive to provide more information to satisfy various stakeholders’needs.Future studies can be carried out to suggest a set of disclosure items that should be disclosed in the SIRC annual reports in order to increase the level of disclosure,discharging their accountability.

Reasons and Aims Behind the Islamic State Destruction of Ancient Mesopotamian Cultural Heritage Sites

This paper deals with the problem of devastation of cultural heritage by the Islamic State.The great emphasis is put on distinguishing reasons and aims of such behaviours and devastation performed on the ancient Mesopotamian artefacts,monuments,and artistic relics of the past civilization.The focus was put on Akkadian,Assyrian,and Sumerian heirloom due to its immense impact on the consecutive cultures of the region,neighbouring lands,and several distant societies.Problem of destruction is presented alongside with the short history of the Islamic State group emergence and its characteristics.Furthermore,this paper recalls the UNESCO definition of the term“cultural heritage”.

Neuroscientific Evidence in the Strategic Exploit of the Disabled as a Fighter in the Islamic State

In this paper we aim to address,through an innovative neuroscientific view,a significant recruitment strategy implemented by ISIS targeting individuals with disabilities.The use of strategies that reinforce empathy and the encouragement of the belief that one is capable of achieving a given goal,are strategically effective messages in terms of recruitment.Self-efficacy,which is the set of beliefs the individual holds about his or her own abilities,is another tool used to effectively recruit someone with a disability.The use of media messages also reinforces the“know how”and the feeling of“being”,that is,recognizing oneself in rewarding values.In analyzing the Entertainment-Education method,we identified some elements of persuasive storytelling that even in people with disabilities has led to success in terms of recruitment.An innovative multidisciplinary contrast activity with the contribution of neuroscience may therefore be effective in identifying behaviors and recruitment strategies that are effective with people with disabilities.

Religious Violence in the Middle East： Military Intervention, Salafi-Jihadism and the Dream of a Caliphate

From the beginnings of Wahabism in the 18th century to the so called Islamic State of Iraq and the Levant （ISIL, ISIS） violence has occasionally been justified in the name of Islam, which is problematic for secular and traditional scholars alike. This paper demonstrates that there are three complex, interrelated causes for this violence： foreign military intervention, Salafi-Jihadism and a utopian state founded upon faith and justice, i.e. a caliphate.

ISIS and Sectarianism as a Result of a Meltdown of the Regional Orders in the Middle East

This paper aims to analyze the background of the emergence of＂Islamic State＂ and prevailing sectarian strife in the Middle East from the aspect of international relations, considering it as the result of the failure and mistakes, accumulated not only since the Iraq War and the Syrian Civil War but also from the post-WWI period when the territorial-state system was introduced in this area. This paper emphasizes the importance of the norms and ideas that provide the basis of regional order, and focuses on conflicts between norm-based regional order and interest-based regional alliance. The former has been pursued by the actors that underline supra- or sub-state identity as cores for regional solidarity, while the latter has been introduced by external actors, or established by conservatives to maintain the status quo to react to revolutionary/revisionist movements. The situation became complicated when regional actors faced three different cataclysmic transformations in 1979. Although each incident necessitated a different re-arrangement of their relations, a shorthand patchwork-like formation of alliances was applied, in which the US and Saudi Arabia played key roles. In the post-1979 regime, rivalry became dominant between the interest-based pro-US regional alliances vs. the challengers that justified their own interests with norm-based regional order, manipulating supra-state identity. Once the influence of the US declined after 2011, pro-US state actors found neither interest-based regional alliance nor norm-based regional order supported their own interests. Here, sectarian identity has emerged as a kind of norm to cover their collective interest. Thus sectarianism is the result of necessity for the regional actors to legitimize their interest-based actions and to secure partners for collective action. ＂Islamic State＂ was born in this circumstance, where sectarian identity became an ostensible factor for new regional order in the Middle East in the absence of the US-led regional alliance.

On the Three Pivotal Doctrines of Islamism

Previous studies of Islamism basically focus on representative scholars and their thoughts on Islamism.This article attempts to sum up the pivotal doctrines of Islamism and hopefully shed light on its future trends through a comparative study.It suggests that the doctrines of self-sufficiency and‘Jahiliyyah’(ignorance)of Islamism,the doctrine of‘Islamic State’and Islamic Order,and the doctrine of Allah’s Sovereignty and political consultation function as the three pivotal doctrines of Islamism.Relevant comparison indicates that,although specific Islamic thinkers have their own foci,their thoughts are all in a similar vein.In addition,with the development of times and the advancement of society,the analysis of Islamism,by no means a fossilised set of ideologies,also undergoes constant changes and adjustments.

“Islamic State” and the Great Powers’ Game in Syria

Since 2014,the organization of the“Islamic State”(IS)has expanded in the Middle East and even around the world.Its goal is not only to establish a Caliphate regime in Iraq and Syria,but also to challenge the current international system and international institutions.Moreover,IS launched competition with Al Qaeda,and the international community has condemned its terrorist atrocities.The rise of IS has both historical origins and realistic reasons.The neglect of the Islamic world,the chaos in Iraq and Syria,and the great powers game has boosted the rise of IS.The European countries suffering from terrorist attacks started to play a role in influencing US policies.The collapse of IS has prompted Russia and the United States to work together to promote reconciliation of the two factions in Syria,to reach agreement on starting the peace process in Syria,and the“tripartite confrontation”between the Syrian authorities,the opposition and IS began to fade away.China adheres to the principle of an impartial foreign policy.At present,the decline of IS in Syria provides an opportunity for Beijing to improve its strategic environment of the“Belt and Road”Initiative and to facilitate multilateral cooperation between China and the world as well as with regional powers.

“Islamic State”and the Transformation of Islamic Discourse in the Middle East

The purpose of this paper is to highlight the origin and evolution of the“Islamic State”(IS)with special focus on the root causes that helped construct its Islamic narrative,such as the idea of the Islamic caliphate.It argues that IS has not concealed all other jihadist groups,and it is just a new face of the same idea associated with political Islam:Salafi-Jihadism.This paper also tries to analyze the changing face of global jihadism through a comparative approach of Al-Qaeda and IS.It has been shown that while both groups have common ideological beliefs,they are in many ways different.By studying and analyzing the Islamic discourse of many Jihadist groups in the Middle East,the paper has showed a case of acute obscurantism which is reflected on the statements and behavior of these groups.However,they are open to communicate between their organizations.For the counter extremism initiatives,the threat of IS and its affiliated groups is not decreasing,but it is changing.What is needed in the region in order to fight this monster is a moment of reflection and reckoning by all Muslims.It requires a revolution in the dominant religious discourse.

A Preliminary Study on the“Islamic State”Thought in Modern Islamism

As a significant idea in the ideology of modern Islamism,the terminology of“Islamic State”has strict political meanings beyond its cultural meanings.The formation and development of the“Islamic State”thought are closely linked to the reality of the environment and situation changes in the Muslim world,which gives it the characteristics of stability and change.As an important political role in the Middle East,modern Islamist forces‟ambition and efforts to establish an“Islamic State”has a major effect on regional and even global situations over a long period of time.Thus,understanding the“Islamic State”thought and its theoretical and realistic dilemmas will be an indispensable step to understand conditions in the Middle East.

The Jurisprudence Trace Behind the DAESH Trench:Theoretical Basis of Islamic Fundamentalism Focusing on Kurdistan Province of Iran

Religious fundamentalism is a return to pure religious thought,beliefs,laws,and identity in the era of Islamic authority.Given the ever-growing spread of religious fundamentalism and revivalism in today’s world,especially in Islamic countries,the present article aims at studying the role of Jurisprudence in the tendency of people to Islamic fundamentalist thinking.The methodology of this article includes the documentary method and grounded theory method.Two data categories were studied to evaluate the issue:jurisprudential rulings–which can be a pretext for Islamic fundamentalist movements–and the reasons that motivate some Islamic fundamentalists taken from these jurisprudential rulings or matched with them.Data on understanding the reasons that motivate these individuals are collected through purposive sampling.Theoretical saturation is achieved after interviewing 27 persons.To achieve the goal of the paper,some jurisprudential rulings,Jihad rulings especially,were studied,followed by analysing the interviews.The findings show that there is an association between some jurisprudential rulings and the tendency of interviewees toward fundamentalists thinking.Moreover,it was found that their main reasons for supporting Islamic fundamentalism are modernism,the rebuilding of Islamic identity,and the founding of the Islamic state.Finally,it was found that some of the jurisprudential rulings could provide appropriate context for Islamic fundamentalist movements.

Commentary on“Islamic State”Thoughts of Islamism

In the theories of modern Islamism,the terminology of“Islamic state”has special political meanings that include:objecting to modern nation state based on national sovereignty,reestablishing the Islamic state which carries out Islamic law and Allah’s sovereignty.This article probes the theories of modern Islamism thorough analyzing the thoughts of Islamism theorists,such as Muhammad Rashid Rida,Maududi,Hassan al-Banna,Sayyid Qutb,Khomeini,and Husan al-Turabi.The common characteristics of their theories on the“Islamic state”include:they objected to national identity and advocated religious identity;they refused the secular national sovereignty and advocated Allah’s sovereignty;they opposed the separation of politics and religion and claimed to establish the Islamic state;they rejected tyranny and despotism and advocated Islamic democracy based on the principle of“consultation”.

China’s Rise:How Is It Impacting the Gulf,Iran,Pakistan and Beyond?

In the past three decades,China’s rise has evoked diverging interpretations of how its ascent as a global superpower is impacting or could impact relations with the Gulf and Middle East.Issues of security and energy have become pivotal as China embarks on its ambitious“One Belt and One Road(OBOR)”policy.China has opted to craft a proactive and robust cultural,economic and military policy towards the region.China is pursuing this within the framework of neoliberalism and in subtle ways re-shaping it.In this broad regional context,this article focuses on how the Gulf States,Pakistan,Iran in particular,and India in general,are adapting to China’s rise.Do they perceive China as an“imperialist power”with“hegemonic designs”?Is it fear,rivalry,and conflict that China’s rise is evoking among Iran,Pakistan and India?Or is it the prospects of new economic,military and cultural ties that could enhance opportunities for peace,cooperation and development that are changing the geopolitical dynamics of Iran,Pakistan and India?This article will explore some of these questions and themes.

Post-Arab Spring:The Arab World between the Dilemma of the Nation-State and the Rise of Violent Non-State Actors(VNSAs)

The Arab world has witnessed two interrelated phenomena after the Arab Spring.The first is the aggravation of the crisis of the nationstate,where many states experienced failure and disintegration,such as Libya,Syria and Yemen,while many other states continued to suffer from weakness.The second is the rise of violent non-state actors(VNSAS)such as terrorist jihadi organisations,warlords,organised crime syndicates and armed militias affiliated with political parties,tribal,ethnic and sectarian groups.The second phenomenon is a natural outcome of the first one.When the state fails,it becomes unable to monopolise the use of force,impose its control over its territory and secure it borders.These conditions create a security and political vacuum and ungoverned spaces,which are considered a suitable environment for the expansion of VNSAs.Currently,in many Arab states,the role of VNSAs makes state-building and peacemaking efforts more difficult and complicated.This article aims to analyse the causes of the crisis of nation-state building in the Arab world,which explains the failure and collapse of many Arab states once the authoritarian regimes that have governed them for decades collapsed.Also,it discusses the types of VNSAs and the reasons behind the expansion of these actors and the escalation of their roles in many Arab countries,particularly in the post-Arab Spring era.Additionally,the future of VNSAS will be examined.

Reflections on the Issue of ISIS

The Islamic State,also known as ISIS or ISIL,is the most extreme manifestation of a Muslim response to the history of the past few centuries.The mystery of ISIS attracts both academic scholars and political decision-makers to debate drastically.This essay attempts to illuminate three issues of ISIS:the nature of ISIS,the relationship between ISIS and European Muslims,and US strategy towards ISIS.Firstly,ISIS is much more a terrorist organization than a functioning terrorist political entity.Secondly,the phenomenon of many European Muslims joining and fighting for ISIS has numerous reasons:not only because of the failure of the top-down integration policies of European countries,but also the bottom-up maladjustment of European Muslims;not only on account of the internal structural problems on the identity,but also the external stimulating factors,such as“anti-Islamism”or“Islamophobia”.Thirdly,in the guidance of its“ambiguous”strategy towards ISIS,US implements“multilateral”policies and“limited”measures against ISIS.In conclusion,this essay analyzes the impacts of ISIS on the regional and international order as well as its security.