if in multiple offences deserving legal punishment (ḥadd) the perpetrated offences are similar, the punishments interfere and the person is sentenced to one legal punishment. this judgment is disputable from two perspectives. firstly, it is against the principle of non-interference of causes and effects. secondly, it is against the principle of justice and causes disturbance in public security ...

Commonly used Jones-type discretionary accrual models applied in quarterly settings do not adequately control for nondiscretionary accruals that naturally occur due to firm growth. We show that the relation between quarterly accruals and backward-looking sales growth (measured over a rolling four-quarter window) and forward-looking firm growth (market-to-book ratio) is non-linear. Failure to co...

Despite tremendous growth in the consumption of gluten-free (GF) foods, there is a lack of evaluation of their nutritional profile and how they compare with non-GF foods. The present study evaluated the nutritional quality of GF and non-GF foods in core food groups, and a wide range of discretionary products in Australian supermarkets. Nutritional information on the Nutrition Information Panel ...

Dietary strategies to reduce discretionary choice intake are commonly utilized in practice, but evidence on their relative efficacy is lacking. The aim was to compare the potential impact on nutritional intake of three strategies to reducing discretionary choices intake in the Australian adult (19-90 years) population. Dietary simulation modelling using data from the National Nutrition and Phys...

This study investigates the influence of ownership structure and board characteristics on discretionary accruals and real earnings management using the data of A-shares in Chinese Shanghai and Shenzhen Stock Exchange Securities Market from 2002 to 2012. The empirical results show that institutions with high shareholding proportion or great shareholding concentration give managers incentives to ...

Organizational citizenship behavior has always been tested in the knowledge-intensive sectors of societies. Organizational citizenship behavior is a voluntary and discretionary behavior that is supposed to build up the cultural aspect of the organization; it is not part of the personnel's contractual tasks and can contribute to the successful implementation of the organization's objectives. The...