Introduction

Intellectual property law is one of the fastest growing fields of law worldwide. This unprecedented, rapid evolution and the accompanying massive upsurge in the use of the intellectual property system had four main triggers-- the advent of the Internet (to many, the heart of the digital revolution); unprecedented advances in science and technology; the emergence of intangible assets, such as knowledge, information and innovation, as the main drivers of economic development; and the growing interdependence of nations resulting from the internationalization of commerce. Of these, the digital revolution alone has had a profound effect on all aspects of the creation, protection, and use of intellectual property. Trillions of dollars are forecast to change hands in electronic commerce transactions, most of which have an intellectual property component, spotlighting the key contribution of intellectual property law in securing the commercial viability of innumerable industries, employing millions of people and generating revenues essential to the economic well-being of Nations. The increasing prominence of intellectual property considerations in this, and many other areas, has given additional weight to the recognition by economists that the way in which a Nation uses intellectual property to capture the value of the creativity and innovation of its people and convert it into concrete economic assets, is part of the answer to the riddle of why some countries prosper while others do not. In a world marked by huge material disparities, intellectual property is a means by which individuals, companies of all sizes, universities and other research institutions, and economies at the local, national, and regional levels can empower themselves to compete more effectively in the international marketplace. Wielded in the correct way, intellectual property can be used as an effective power tool to help build sustainable economic growth. These factors have not only propelled intellectual property to the forefront of policy-making circles generally, but they have forced the intellectual property law community to re-think established paradigms. The debate and discussion that flow from publications such as the Fordham International Law Journal and its series of issues-related books are the seedbed for new ideas and approaches that are indispensable in ensuring that the intellectual property system continues to grow and adapt in a way that fosters the creativity and innovation that is the springboard of economic growth and social well-being, while serving the public good within a rapidly changing technological environment

The effect of contextual variables in the relationship between CSR and CFP: Evidence from Indonesian companies

The objectives of this study is to investigate whether business environment, business strategy, formalization, decentralization, reliance on combination of belief & boundary system, reliance on combination of diagnostic & interactive control system, reliance on interactive control system moderate the relationship between CSR and CFP under the slack resource and good management theories. 220 respondents from manufacturing companies listed on the Jakarta Stock Exchange were selected and two regression models were developed to examine the relationship between the related variables. The findings show that business environment has moderated the CSR-CFP link under good management theory, decentralization has moderated the CSR-CFP link under slack resource theory, and reliance on combination of diagnostic and interactive control system has moderated the CSR and CFP link based on slack resource theory

The Relationship of CSR and Financial Performance: New Evidence From Indonesian Companies

The research objectives of the study are to investigate whether there are any positive relationships between CFP and CSR under the slack resource theory and to investigate whether there are any positive relationships between CSR and CFP under good management theory by integrating concept of strategic management into the definition of CSR as sustainable corporate performance including economy, social, and environment. To answer the research questions of this study, questionnaire-based survey research design was used. The questionnaires that include items representing variables in this study (corporate social performance, corporate financial performance, business environment, strategy, organization structure, and control system) were sent to the respondents who are managers of state-owned companies (BUMN) and private- owned companies using post and e-mail services. There is a positive relationship between CFP and CSP under the slack resource theory and under good management theory. Keywords: corporate social performance, corporate financial performance, business environment, strategy, organization structure, and control system, slack resource theory, good management theor

The impact of management on CSR

The purpose of this study is to investigate the difference in the CSR perceived by the actors in the Indonesia economy represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study is Indonesian managers. The population of this study is all Indonesian managers working in the Jakarta stock exchange’s listed companies and in state-owned companies. Based on the mean difference analysis, the result is that there is no difference of CSR perceived by managers working in SOC and POC. The rank of CSR dimensions perceived by managers is as follows: (1) corporate governance, (2) customer, (3) employment, (4) community and society, (5) environment, (6) human rights, and (7) controversial business

The relationship of CSR and financial performance: New evidence from Indonesian companies

The research objectives of the study are to investigate whether there are any positive relationships between CFP and CSR under the slack resource theory and to investigate whether there are any positive relationships between CSR and CFP under good management theory by integrating concept of strategic management into the definition of CSR as sustainable corporate performance including economy, social,and environment. To answer the research questions of this study, questionnaire-based survey research design was used. The questionnaires that include items representing variables in this study (corporate social performance, corporate financial performance, business environment, strategy, organization structure, and control system) were sent to the respondents who are managers of state-owned companies(BUMN) and private-owned companies using post and e-mail services. There is a positive relationship between CFP and CSP under the slack resource theory and under good management theory

Kesan persepsi undang-undang dan penguatkuasaan zakat terhadap gelagat kepatuhan zakat pendapatan gaji

Zakat law and enforcement are instruments used to ensure the collection of zakat.The collection of zakat depends on the obedient behavior amongst the Muslim community. However, there are no empirical explanations that show the situation and the impact of zakat law and its enforcement on the obedient behavior, especially the Muslim workers who are eligible to pay zakat on their salary income.Hence, this study aims at investigating the perception amongst the Muslim workers towards the zakat law and its enforcement. The study was focused in Kedah,a state that has for long gazetted zakat on salary income as compulsory (since 1986).Findings of this study showed that the community has negative perception towards the zakat law and its enforcement on salary income.However, the perception of the workers community influences the obedient behavior towards zakat.This shows that zakat law is an instrument that influences the obedience towards zakat, but if a large proportion of the community has negative perception towards the zakat law this would affect the performance of zakat collection

Gelagat Kepatuhan Zakat Pendapatan Gaji Di Kalangan Kakitangan Awam Persekutuan Negeri Kedah

Compliance level of zakah on employment income is very low, although such income has long been fatwa and gazetted as obligatory by many states in Peninsular Malaysia. However, there is no study done on the compliance behaviour of zakah on employment income. Thus, this study attempts to investigate factors that influence the compliance behaviour. The first objective of this study is to identify dimensions in attitude towards zakah on employment income. Besides influencing the compliance behaviour, attitude is believed to be a complex construct and therefore, it needs to be studied further in some detail. The second objective is to develop a compliance behaviour model of zakah on employment income. This is to gain understanding as to how the variables involved influence the compliance behaviour. Various variables from several disciplines are believed to have significant influence on compliance behaviour. The survey and questionnaire methods were used for collecting data. Principal component and multivariate logistic regression analyses were applied to data collected from 353 respondents, who were selected through systematic sampling. Principal component analysis shows that attitude towards zakah on employment income can be decomposed into five smaller components. Each component, together with other variables, was tested in the compliance behaviour model. Results from the logistic regression analysis show that seven variables are positively associated with the compliance behaviour. These variables are zakah laws; service quality; promotional exposure; three components of attitude; and knowledge. One variable, i.e., religiosity index, is found to be associated negatively. The above findings imply that zakah laws should be strengthened. Further, Baitulmal should try to improve the perception of the ummah concerning its service quality, and revamp its zakah promotion strategies. Since, attitude, religiosity, and knowledge on zakah are also important factors in the compliance behaviour, they need to be improved in order to increase the level of compliance. Except for religiosity, the results show that, the more positive the variables, the higher is the potential of zakah compliance. The negative result from the religiosity index suggests that many respondents still prefer to pay zakah unofficially, being under the influence of certain individuals who disagree with thefatwa of zakah on employment income. Attitude towards zakah on employment income was indeed a complex variable, which should be first decomposed, in order to conduct further study on it. By doing so, the goodness of fit of the zakah compliance model was improved and a more informative model was obtained

Individual taxpayer assessment performance under self- assessment system in Malaysia

The revert from the Official Assessment System (OAS) to the Self-Assessment System (SAS) in Malaysian tax system beginning year 2004 for individual taxpayers, forces taxpayers to perform the primary function of SAS i.e. income assessment task previously carried out by trained tax officers. The primary function is related to determining the correct amount of tax liability and getting the tax return accurate. Hence, the successful implementation of SAS relies heavily on the acceptance and cooperation of taxpayers. This study serves to evaluate the income assessment performance of taxpayers and its influential factors. Using Libby’s (1995) Antecedents and Consequences of Knowledge model as the underlying framework, this study examines the effect of factors such as knowledge in taxation, complexity of tax laws, attitude towards paying tax, probability of being detected, taxpayer assistance, general problem solving ability, experience and demographic variables on taxpayer assessment performance. Due to the nature of variables in this study which intends to elicit self ability and knowledge of a particular individual, a quasi-experimental design were chosen as the data collection method. In order to get the involvement from the real taxpayers, this study employs purposive sampling frame by choosing the UUM KL masters students. The results of this study provide empirical evidence that in order to perform their responsibilities well, taxpayers must possess knowledge in taxation. The relationship of knowledge and performance has been examined in the context of experts such as auditors and tax professionals. This study reveals that this relationship also exist in the context of novice, nevertheless the role of knowledge in the expert and novice model is slightly different due to the different nature of expert and novice knowledge

A confirmatory analysis of zakah compliance behavioural intention on employment income

A confirmatory test of Ajzen and Fishbein’s (1980) theory of reasoned action using structural equation modeling was carried out to study the impact of zakah compliance intention toward employment income. This study had two objectives: 1) to examine the reliability and validity of all variables in the theory of reasoned action using confirmatory factor analysis (CFA), and 2) to determine the relationship between each variable of attitude and subjective norm (obtained from CFA) with zakah compliance intention on employment income. Based on 264 respondents, we used CFA structural equation modeling as the measurement model in measuring attitude, subjective norm, and intention. This study used decomposition of variable in the theory of reasoned action to analyse zakah compliance intention of zakah on employment income. The results of the study indicated that the goodness of fit model comprising attitude, subjective norm, and intention is better when CFA was used. Three components of attitude and two components of subjective norm constructs were found to achieve unidimensionality, and convergent validity and discriminant validity. Thus, this study supported the argument that attitude and subjective norm in the model of zakah on employment income compose of several components and provide good reliability and validity if each component is tested with CFA. Additionally, this study also supported the relationship between attitude and subjective norm with zakah compliance behavioural intention. Recommendations for practice and limitations of the study are also discussed

The Impact of Management on CSR

The purpose of this study is to investigate the difference in the CSR perceived by the actors in the Indonesia economy represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study is Indonesian managers. The population of this study is all Indonesian managers working in the Jakarta stock exchange’s listed companies and in state-owned companies. Based on the mean difference analysis, the result is that there is no difference of CSR perceived by managers working in SOC and POC. The rank of CSR dimensions perceived by managers is as follows: (1) corporate governance, (2) customer, (3) employment, (4) community and society, (5) environment, (6) human rights, and (7) controversial business