An investigation into factors influencing intention to pay zakat: evidences from Nigeria

The research of intention to pay zakat in Kano Nigeria is still at the early stage. The main objective of this study is to examine factors influencing intention to pay zakat in Kano Nigeria. Questionnaires were collected from businessmen and businesswomen operating in Kano Nigeria using a cross-sectional study design. Questionnaires were distributed and collected through the personally-administered method. A total of 524 businessmen and businesswomen in Kano participated in this study. Partial Least Squares Structural Equation Modelling (PLS-SEM) was used and tested the study hypotheses. The study reveals that attitude toward zakat evasion, attitude toward moral reasoning, peer influence, zakat knowledge, quality of zakat distribution and perception of board capital are important determinants of intention to pay zakat in Kano Nigeria. However, attitude toward ethnic diversity, influence of religious leaders, zakat system structure and enforcement of zakat law are insignificant. Overall, the results indicates that, the study model provides a good understanding of the factors that influence intention to pay zakat specifically in Kano Nigeria. Finally, the study discussed theoretical, methodological contribution, practical implications as well as limitations and suggestions for future studies

The relationship between corporate social responsibility and company's financial performance: the case of Top One Hundred Companies in Malaysia

Since the inception of companies’ activity in Malaysia, the value of corporate social responsibility (CSR) has been an important topic in accounting research. Despite extensive studies on CSR activities in Malaysia, studies investigated the nature of CSR activities in relation to firm financial performance was limited. Thus, this research investigates and analyzed the current nature of CSR activities and the relationship between CSR activities and firm financial performance of Malaysian public listed companies. This research relied on secondary data that were obtained through the content analysis of published company’s annual reports for the year 2009 to 2013. Based on purposive sampling method, this study covered the assessment of the top one hundred companies in Malaysia whose names and shares were quoted in Malaysia stock exchange (Bursa Malaysia). Based on literature, four independent variables (Environment, Community, Workplace and Marketplace) and two dependent variables, Earning per Share (EPS), and Return on Equity (ROE) have been chosen in this study. Data were analyzed and interpreted using three types of data analysis; descriptive statistics, t�test and Pearson’s correlation, to investigates the current nature as well as to analyzed the relationship between CSR activities and firm financial performance. This research discovered that since 2009 to 2013, Top 100 companies in Malaysia have been involved in CSR activities especially in the area of Community activities followed by Environmental activities, Workplace activities and finally, Marketplace activities. In term of their relationship with financial performance, this research shows that there is positive relationship between the independent variables and the dependent variables. It also concluded that, the extent of innovation and conformity with CSR framework in Malaysia has improved the quality of financial report that is capable of competing in global scene

The Socio-Cultural Ceremonies amongst the Koro People in Kaffin – Koro Town in the 19th Century

The Koro people in Kaffin-Koro like any other ethnic group of modern Nigeria have their socio-cultural ceremonies. These socio- cultural ceremonies are formal activities which formed an integral aspects of Koro people’s way of life. The socio-cultural ceremonies amongst the Koro people in Kaffin-Koro were not only believed to be means for gathering the Koro citizens together for the purpose of promoting unity and love but essential for the progress of Koro community. These socio-cultural ceremonies through their values and norms have sustained the Koro society as a unified entity and provide not only valuable opportunity for these socio-cultural ceremonies to be pass on from one generation to another but remain ways  in which the 19th century Koro people in Kaffin – Koro preserved their traditions and cultural heritage

Seasonal Chemical Fractionation of Metals in Some Dumpsites Soils in Zaria Metropolis, Nigeria

The study was aimed at investigating the chemical fractionation, bioaccumulation and bioavailability of Hg, Cd, Cu, Pb and Zn in the refuse waste soils of some dumpsites across the seasons (wet and dry) in Zaria metropolis. The heavy metals in the waste soils were sequentially extracted and measured using atomic absorption spectrophotometry. The results revealed that high concentrations of metal in dry season. The non-residual fraction was found to be the most abundant pools for all the metals across the seasons (wet and dry). Also, significant amounts of Hg, Cd and Cu were mostly found in the bioavailable fractions across the sites in the seasons. Thus, these metals would readily be bioavailable to the environment. Overall, the order of mobility and bioavailability of these metals across the seasons (dry and wet) followed the pattern; Hg > Cd > Pb > Zn > Cu and Hg > Cd > Cu > Zn > Pb respectively. Tendencies of health risk for human and livestock due to the spread of the metal pollution from waste dumpsites to agricultural areas is high. Bioaccumulation of cadmium and mercury cause liver, brain and intestinal disorders, irreversible damage to nervous system and brain, protoplasmic poisoning etc. Keywords: Metals, Bioavailability, Dumpsites, Human Toxicity, Soil

Isolation and identification of aflatoxin producing fungi from different foodstuffs at Shuwarin Market, Jigawa State, Nigeria

Aflatoxin is a word derived from Aspergillus spp toxin which is naturally occurring mycotoxins that is produced by Aspergillus flavus and Aspergillus parasiticus species of fungi. The aim of this study was to isolate and identify aflatoxin producing fungi from four different grains (maize, rice, cowpea, and groundnut). During the research, four (4) different grain samples were obtained from Shuwarin market (Kiyawa L.G.A), Jigawa state. The samples were analyzed for microbial examination through serial dilution, inoculation, incubation, subculture and microscopy. Six (6), fungal species were isolated which included Aspergillus flavus, Rhizopus sp, Penicillium sp, Fusarium sp, Cladosporium sp and Aspergillus niger, where A. niger has the highest number of isolates (16; 40%), Rhizopus sp with 12 (30%) isolates, and A. flavus having 8 isolates (20%), Penicillium sp, 2 (5%), Cladosporium sp has and Fusarium sp has 1(2.5%) having 1 (2.5%), each, having the lowest number of isolate. Furthermore, the samples were also used to detect the presence of aflatoxin using thin layer chromatography technique (TLC). The contamination levels found ranged from the relative factor value (Rf) for maize, the Rf 0.94 registering the highest level of aflatoxin content and groundnut with Rf value of 0.08 registering the lowest level of aflatoxin content. This is due to improper harvesting, handling, processing, storage, and poor hygiene of the farmers and vendors. Therefore, the farmers and vendors have to be trained and enlightened on the method of harvesting, storage, handling, processing, transportation and selling of cereals and legumes so as to reduce the risk of causing health problems to the consumers

Effect of Structured Nursing Intervention on Knowledge and Treatment Adherance Among Patients With End Stage Renal Disease in Kano Metropolis

Background: Chronic Renal Failure is a progressive irreversible deterioration in renal function in which the body’s power to maintain metabolic, fluid, and electrolyte balance fails, resulting in uremia which contributes to the patient's dependence upon hemodialysis for the maintenance of the internal milieu and to avoid uremia. Patients with end-stage renal disease (ESRD) are characterized by low levels of physical activity and a continuous decline in physical function. The main aim of the study was to assess the effect of structured nursing intervention on treatment adherence among patients with end-stage renal disease in Kano Metropolis. Methods: This study utilized a two-group pretest-post-test quasi-experimental design. Patients receiving dialysis care at Muhammadu Abdullahi Wase Teaching Hospital and Abubakar Imam Urology Hospital were purposively selected as experimental and control groups respectively. A total of 422 participants were estimated and selected for the study and equally shared among the two groups, i.e. 211 for the control and 211 for the experimental group. All statistical data were analyzed and described using simple frequencies, Chi-square, T-test and regressions. Results: Regarding treatment adherence, the pre-intervention mean score was 52.9 and 50.00, and the post-intervention score was 73.2 and 54.6 in the intervention and control groups, respectively. The effectiveness of the intervention was tested using unpaired t-test which was found to be significantly effective (p<0.005). Conclusion: Based on the findings of the study, the structured nursing intervention was effective in improving the level of knowledge regarding the disease and treatment adherence (p<0.005) among patients with end-stage renal disease in the Kano metropolis. It is therefore recommended that the nephrology nurses, hospital administrators, and the general public join hands to make the services accessible and affordable to these patients to maintain their normal life activities through good adherence to the treatment regimen

The moderating effect of subjective norms on the relationship between peer influence and intention to pay zakat

Zakat is among the pillars of Islam which aims at poverty reduction among Muslim Ummah.Zakat is vital for improvement of Asnaf purchasing power. However, the payment of zakat in Kano Nigeria is still low.Despite numerous factors that influence intention to pay zakat recommended in the literature, research model that address this issue is still not enough to solve the problem of low level of zakat payment in developing nations.The core objective of this paper is to suggest a research model for examining the moderating effect of subjective norm on the relationship between peer influence and intention to pay zakat among businessmen in Kano Nigeria.The paper suggests a model which if authenticated empirically will be used by Kano state Zakat and Hubsi commission for policy decision making. Additionally, the paper presents a new variable in zakat environment

Reliability, validity assessment of subjective norms dimension and its influence on intention to pay zakat

Payment of zakat via zakat institutions nowadays is the choice of zakat payer to pay or not to the institution or pay directly to asnaf.Survival of zakat institution solely depends on the level of funds collected from zakat payers.This collection will only increase if zakat institution understands the predictors of intention to pay zakat. Thus, the present study aims at examining the dimension of subjective norm’s reliability and validity on its relationship with intention to pay zakat in Kano Nigeria. The study found that items of the influence of religious leaders, items of peer influence are reliable and valid.Therefore, it is recommended they can be used in the main study in the field of zakat and related areas

The impact of public governance quality, accountability and effectiveness on intention to pay zakat: Moderating effect of trust on zakat institution

Zakat in Islam is assumed to be one of the important mechanisms for eradication of poverty among Muslim Ummah. Although zakat is vital for the survival of low income earners in Muslim countries, but the payment of zakat is still at low level in Kano Nigeria.It is important to understand why businessmen are not paying their zakat to zakat commission in Kano Nigeria.The objective of this paper is to propose public governance quality, accountability and effectiveness as independent variable and intention to pay zakat as dependent variable. Similarly trust on zakat institutions will be used in the study as moderating variable. Furthermore, the study intent to use questionnaire for the purpose of data collection using survey method, and suggested the use of Partial Least Square techniques using SmartPLS software for data analysis.It is hope that if this paper is validated empirically will help zakat institution in its policy making

The relationship between corporate social responsibility and firm performance: evidence from Malaysia

Corporate Social Responsibility (CSR) has been an important topic in accounting research. Despite extensive studies on CSR activities in Malaysia, studies that investigated the nature of CSR activities in relation to firm financial performance still limited. Thus, this research investigates the relationship between CSR activities and firm financial performance of Malaysian public listed companies. This study relied on secondary data obtained through content analysis of published company's annual reports for the year 2009-2013. Based on purposive sampling method, this study covered the assessment of the top one hundred companies in Malaysia whose names and shares were quoted in Malaysia stock exchange (Bursa Malaysia). Based on literature, four independent variables (environment, community, workplace and marketplace) and two dependent variables (Earning Per Share (EPS) and Return on Equity (ROE)) have been chosen in this study. Data were analyzed and interpreted using SPSS specifically Pearson's correlation to analyses the relationship between CSR activities and firm financial performance. This study discovered that most of the relationship between four CSR activities (environmental, community, marketplace and workplace) with financial performance (ROA and ROE) were positive. It can be concluded that Malaysian top 100 companies that actively involved in the four CSR activities are able to enhance their financial performance. It is imply that sound financial management can effectively be achieved through appropriate CSR practice that leads to a considerable economic development. Companies' performance would improve by adopting this appropriate recommendation for enhancing good CSR practice