Mediterranean Journal of Social Sciences <p>Mediterranean Journal of Social Sciences publishes six issues per year in January, March, May, July, September and November. MJSS has been published from January 2017 to September 2019 by Sciendo DeGruyter now acquired from Richtmann. For submissions use the online system or send your manuscript by email to:</p> en-US <p><a href="" rel="license"><img src="" alt="Creative Commons License" /></a></p> <p>This work is licensed under a <a href="" rel="license">Creative Commons Attribution-NonCommercial 4.0 International License</a>.</p> (Prof. Alessandro Figus) (Lina Brown) Sun, 17 Jan 2021 00:00:00 +0100 OJS 60 The Relation of Company Risk, Liquidity, Leverage, Capital Adequacy and Earning Management: Evidence from Indonesia Banking Companies <p><em>The aim of this study is to analyze the effect of Company Risk, Liquidity, Leverage and Capital Adequacy Ratio on Earning Management and whether Capital Adequacy Ratio moderates the relation between Company Risk, Liquidity and Leverage and Earning Management of Banking Companies listed in Indonesia Stock Exchange during 2014-2018. Sampling techniques uses purposive sampling based on determined criteria and data analysis is performed by multiple regression analysis using E-Views 11.0 version. The result shows that in partial, Company Risk positively, Liquidity and Capital Adequacy negatively affects significantly on Earning Management, while Leverage does not and in the other side Capital Adequacy Ratio only moderates the relation between Liquidity and Earning Management. All variables simultaneously affect weakly on Earning Management. This research implies that due to weakly impact result, banking management must reobserve the role of Company Risk, Liquidity, Leverage and Capital Adequacy Ratio in executing Earning Management.</em></p> <p>&nbsp;</p> <p>Received: 7 October 2020 / Accepted: 10 November 2020/ Published: 17 January 2021</p> Maria Wrightia Religiosa, Dwi Asih Surjandari Copyright (c) 2021 Sun, 17 Jan 2021 00:00:00 +0100 On the Threshold: The Story of School Security Guards in Israel <p><em>The global spread of neoliberalism has brought with it an increase in practices of outsourcing and subcontracting, and, consequently, the flourishing of private security services which rely on them.&nbsp; In Israel, these trends, combined with the unique security climate, have encouraged the development of a distinct sub-sector of private security in the form of school security. The rise of private security services has generated research interest. Most studies, however, focus on socio-economical aspects rather than on security guards' personal perspectives. This tendency is even more pronounced regarding school security guards and, to date, no studies have been carried out in Israel examining their viewpoint. This study aimed to address this lacuna by bringing in school security guards’ voice in order to learn from and about them. The study’s approach was qualitative, and the main tool was semi-structured interviews, accompanied by observations and document analysis. The study's findings reveal that the world of Israeli school security guards is informed by one fundamental quality. This quality is liminality, and it colors their experiences, perceptions, and professional relations. Israeli school security guards are always on the threshold: between belonging and not-belonging to their workplace; between commitment to and alienation from their work; between being needed yet disrespected. The paper suggests that this liminality is connected to the global socio-economical changes, and furthermore, it expresses a central aspect of Israeli society, which swings between two incompatible ethe: the security ethos and the neoliberal ethos.</em></p> <p>&nbsp;</p> <p>Received: 18 October 2020 / Accepted: 5 December 2020 / Published: 17 January 2021</p> Raz Shpeizer Copyright (c) 2021 Sun, 17 Jan 2021 00:00:00 +0100 Dynamics of Indian Antagonist Approach towards CPEC and Its Implications for Pakistan <p><em>China Pakistan Economic Corridor (CPEC) is considered as a game-changer for Pakistan and for the whole region. The whole region of Pakistan can take benefits of the projects of CPEC carried out under the umbrella of One Belt One Road initiative. This paper is aimed to explore the regional dynamics of CPEC and Indian antagonistic role towards this project. Pakistan is one of the prime states in China one belt one road initiatives. China is executing a multiyear investment in multibillion dollars program and termed it China Pakistan Economic Corridor. Several projects are included in this plan for instance Industry, communication infrastructure and energy which cost almost USD 46 billion. It is expected that CPEC will contributes remarkably in reducing poverty and socio-economic development of Pakistan. Thus, keeping in view, the benefits of CPEC, most of the analyst claimed it to be the most important mega project in Pakistan. They also claim that it will greatly benefit the people of both countries i.e. Pakistan and China. </em></p> <p>&nbsp;</p> <p>Received: 28 October 2020 / Accepted: 5 December 2020 / Published: 17 January 2021</p> Muhammad Kamran, Asma Khan Mahsood Copyright (c) 2021 Sun, 17 Jan 2021 00:00:00 +0100 The Impact of the Communist Regime in Albania on Freedom of Religion for Albanians <p><em>The multi religions Albania passed last century from a country where atheism was the constitutional principle in a country where the basic card guarantees not only the freedom of religion but also the freedom from religion. Today, in order of guaranteeing the freedom of belief, the Constitution of Republic of Albania expresses principles which protect the religious freedom, starting from its preamble. Indeed, the preamble has no legal force but stated goals and assists in the interpretation of provisions. The spirit, with which the preamble stated, is that of tolerance and religious coexistence, in a vision where the people are responsible for the future with faith in God or other universal values. This statement reinforces the principle of secularism of the state where the latter appears as the guarantor of religious freedom by knowing in this perspective the beliefs that "sovereign" could have and can develop. In this context, the real guarantee is given to us by Article 24 of the Constitution which expressly guarantees the freedom of conscience and religion, in a perspective where any person has the right to choose if changing or not his religion or belief, so that this article appears not only as a guarantor of freedom of religion but also as a guarantor of freedom from religion. In a context like that of Albania, where for 40 years the religious freedom has been denied, and because of religious beliefs was conducted genocide, cannot be missing in its Constitution this freedom. Today it appears more consolidated than ever, from a vision that guarantees such as the freedom to choose and change religion by manifesting them freely in public or in private life, into a vision that guarantees also negative freedom or atheism. The purpose of this paper is to point out that otherwise than the socialist Constitution of 1976- which provided anti-religious atheism forms&nbsp; in a context where the faith was determined&nbsp; by the state, based in a "monotheistic" ideology and realized through policy, which denied any type of faith beyond what the material world of communist ideology had in foundation-&nbsp; the current one appears, secular and neutral in matters of religious faith by guaranteeing a as consequence the atheist beliefs as well.</em></p> <p>&nbsp;</p> <p>Received: 21 November 2020 / Accepted: 11 January 2021 / Published: 17 January 2021</p> Renata Tokrri, Ismail Tafani, Aldo Shkembi Copyright (c) 2021 Sun, 17 Jan 2021 00:00:00 +0100 Evaluating Government Policy of Monitoring NGOs in Pakistan <p><em>Non profitable organizations have been contributing in the development of state and society for a long time. These are generally praised for their progressive agendas. However, occasionally these have also been blamed for having some hidden agenda. This requires strict monitoring and evaluation of this sector. Different policies have been introduced in the past for this purpose. However, some of them have been found to be working for foreign agendas. Therefore, it is extremely important to comprehend the effectiveness of the monitoring and evaluation policies in Pakistan. This paper is focused on different monitoring and evaluation policies and compared it with the policy of PML (N) government (2013-18) to bring to limelight the strengths and weakness of such policies. The research paper is primarily designed to find out comprehensive study that how the government presently monitored the working of NGOs. The analysis will help the policy makers to evaluate the working of NGOs in an effective way.</em></p> <p>&nbsp;</p> <p>Received: 28 October 2020 / Accepted: 5 December 2020 / Published: 17 January 2021</p> Fatima Nisa, Muhammad Kamran, Asma Khan Mahsood Copyright (c) 2021 Sun, 17 Jan 2021 00:00:00 +0100 Naira - Yuan Diplomacy: A Pathway for Unlocking Nigeria’s Manufacturing Sub-Sector Potentials <p><em>The fountain head for weighing one unit of a domestic currency in-terms of another within an international framework is rooted in the famous Gold Standard proposed by the Bretton Woods Institutions (BWIs).&nbsp; This brand of thought had since been practiced and experienced in numerous trade ties that Nigeria had had with China. Like other bilateral agreements, it sets to re-define and deepen the two countries’ economic space. Thus, this paper&nbsp; shed lights on Naira - Yuan Diplomacy as a Pathway for Unlocking Nigeria’s Manufacturing Sub-Sector Potentials.The manufacturing industries are engines of economic prosperity. Facilitation of job creation space and poverty reducing strategies are core values in manufacturing too.&nbsp; This paper conclusively presume that the exchange rate pass-through mechanism can transmit price increase and macroeconomic instability from China and supply shocks to the Nigerian economy (especially from manufactured products) when adequate provisions are not domestically taken. Furthermore, the Naira-Yuan diplomacy will increase imports from China thereby increase her foreign income since Nigeria will be spending more&nbsp; on Chinese manufactured products, hence, increase the national income of China. The policy implication of this finding is that the net exports of China will rise faster and add to her expansion of domestic income instead of Nigeria. The paper therefore calls upon Nigeria to be proactive in ensuring a stable trade and&nbsp; exchange rate policies to deepen technical innovation for local manufacturing tools to boost output rather than depending more on China.</em></p> <p>&nbsp;</p> <p>Received: 18 August 2020 / Accepted: 9 October 2020 / Published: 17 January 2021</p> Simeon G. Nenbee, Jonah O. Orji Copyright (c) 2021 Sun, 17 Jan 2021 00:00:00 +0100