Perception of muslim consumers towards tax deduction through Zakat in malaysia: an empirical investigation on muslims in Malaysia

The aim of this study is to explore the factors which are affecting Muslim consumers‟ perception towards tax deduction through zakat in Malaysia. A conceptual framework was drawn based on the literature. Six factors were extracted through principal component analysis and SEM was run to test the hypotheses. This research found that halal-haram aspect of Islamic Shariah has a very positive influence on Muslim consumers‟ perception towards the tax rebate system. In addition, legal consciousness and knowledge about tax and zakat have positive significant impact on Muslim consumers‟ perceptions towards this system. Due to the limited literature available on this subject matter, this study offers unique findings that may help in capitalizing the practices in Muslim countries and to understand their consumers‟ perception regarding the tax deduction system. In conclusion zakat institutions in Malaysia will also be better benefitted through this research finding. Keywords: Muslim Consumer, Perception, Tax deduction through Zaka

Joule Heating Effect on the Coupling of Conduction with Magnetohydrodynamic Free Convection Flow from a Vertical Flat Plate

The present work describes the effect of magnetohydrodynamic (MHD) natural convection flow along a vertical flat plate with Joule heating and heat conduction. The governing boundary layer equations are first transformed into a non-dimensional form and resulting nonlinear system of partial differential equations are then solved numerically by using the implicit finite difference method with Keller box scheme. The results of the skin friction co-efficient, the surface temperature distribution, the velocity and the temperature profiles over the whole boundary layer are shown graphically for different values of the Prandtl number Pr (Pr = 1.74, 1.00, 0.72, 0.50, 0.10), the magnetic parameter M (M = 1.40, 0.90, 0.50, 0.10) and the Joule heating parameter J (J = 0.90, 0.70, 0.40, 0.20). Numerical values of the skin friction coefficients and surface temperature distributions for different values of Joule heating parameter have been presented in tabular form

Urban runoff quantity and quality control – Malaysian perspective.

continued to increase at the urban areas in Malaysia. Such deteriorating trend was linked to increased land conversion activities, rapid disposal concept of drainage systems, main target on the control of point pollution sources (municipal and industrial wastewater) only, illicit connections and discharge of untreated sullage (grey-water) to the drainage systems. Realizing the limitations of the past efforts, various initiatives are taken in the recent pasts to improve the flood mitigation measures and river water quality throughout the country. Quantity and quality control of urban runoff is one of the most significant initiatives taken by the government of Malaysia. The significance of urban runoff quantity and quality control is gaining recognition throughout the country since the endorsement of Urban Stormwater Management Manual for Malaysia (USMMM), which was mandated in June 2000 by the Ministry Cabinet. It is now being applied for urban land development approval. The Manual consists of detailed engineering procedures and guidelines for runoff quantity control and treatment of non-point (diffuse) source pollutants. Receiving response from various stake-holders during the last 10 years, the government has taken another initiative to further improve the USMMM and prepare Standard Books for the legal enforcement of the runoff quantity and quality control. Such initiative by the government is highly expected to assist regulatory authorities and practitioners to reduce urban runoff related problems (flash flood and diffuse pollution) from the municipalities and help achieve the target of improved in river water quality nationwide. Various types of structural and non-structural best management practices (BMPs) are proposed in the manual. All stakeholders are working together to adopt the BMPs recommended in the USMMM. Lack of nationwide data on runoff quality from various landuses and local performance data of the structural best management practices (BMPs), are the main constraints the authorities are focusing on. The initiatives taken by the government of Malaysia can be a model for other developing nations in controlling runoff quantity and quality from urban areas. This paper briefly overviews the background of the urban runoff (both quantity and quality) management practices highlighting the issues regarding its implementation and improvement

Educational Life in the Interregnum: Race, Dis/ability, and Special Education

This article undertakes a comparative analysis of special education policy through the juxtaposition of two recent Supreme Court actions: Allston v. Lower Merion School District (2015) and Endrew F. v. Douglas County School District (2017). This comparison reveals an ordering of special education policy around questions of race. Specifically, this article argues that special education policy is governed by a racecraft of disability labeling that defines students of color as variously disabled and through a biopolitics of special education that expands disability services for individual students who are within the truth demarcated by scientific-juridical mediations of life. Against such negative inflections of life, this article concludes by turning to John Dewey’s educational and democratic thinking to posit an affirmation of educational life that counters the morbid symptoms that presently define education’s interregnum

Detection of crystal structure of chemically-deposited copper selenide thin films

A low cost Chemical Bath Deposition (CBD) system has been developed in our laboratory for the preparation of copper selenide thin film. Good quality thin films of smooth surface of copper selenide thin films of compositions Cu2-xSe (x = 0.1–0.5) and Cu3Se2 were deposited using sodium selenosulfate as a source of selenide ions. Crystal structure of copper selenide (Cu1.8Se and Cu3Se2) thin films has been identified by X-ray diffraction (XRD) method. When the film is annealed at 250ºC in air, the phases of Cu1.8Se and Cu3Se2 become crystalline, with structures of cubic (berzelianite) and tetragonal, respectively, whereas the as-deposited film was found to be disorder. The crystallinity is very low in as-deposited samples, which improves on annealing in air at 250ºC. The grain size of the as-deposited samples was very small, which was increased about 30% owing to annealing in air at 250ºC.Author Affiliation: Al-Mamun, S H Firoz and A B M O Islam 1.Department of Physics, University of Dhaka, Dhaka-1000, Bangladesh 2.Institute of Glass and Ceramic Research and Testing Bangladesh Council for Scientific and Industrial Research (BCSIR), Dhaka-1205, Bangladesh E-mail : [email protected] of Physics, University of Dhaka, Dhaka-1000, Bangladesh 2.Institute of Glass and Ceramic Research and Testing Bangladesh Council for Scientific and Industrial Research (BCSIR), Dhaka-1205, Banglades

The effect of different media ads on consumer’s purchase intension: a pragmatic exploration on the Bangladeshi fast food industry

Advertisement plays a significant role in terms of product or service characteristics clarification to the customer. Regardless of the advertisement’s types, a customer by the exposure of ads will go through specific steps of awareness. Realizing the current needs, this study aimed to examine the relationship between three different types of advertisements and their influence on the customer’s attitude towards fast food industry in Bangladesh. Data were collected by using convenient sampling method from Dhaka city in Bangladesh. The result of the research shows that, consumers have found the online advertising more interesting compared to media and print ads and its due to the rapid growth of internet users. Finally, based on the findings, some recommendations are proposed

Teachers’ perception towards total quality management practices in Malaysian Higher Learning Institutions

The service industry is a rapidly changing industry and this dynamic culture offers a challenge for the service companies to lead or to actually survive in this competitive environment. As the education indus-try is a part of the overall service industry, this raises the need for a solid base to be developed to reach for high quality service in the education industry. Though, adoption of TQM in the higher educational institu-tions is of common practice in the Western world, however, the history of TQM adoption in the Malay-sian higher educational institutions is not very long. Therefore, the main purpose of this study was to identify the factors influencing the level of TQM practices in the Malaysian higher learning institutions based on the teacher’s perceptions. In doing so, this study was conducted in both types of Malaysian higher educational institutions (public and private). Total 300 questionnaires were distributed randomly, out of which 206 were returned. After collecting the data, statistical tests were performed using SPSS and Amos. This study has got satisfactory results. Results also show identical results with the previous studies. However, this study has pointed out that there is still room for improvement that affecting the level of TQM practices in the Malaysian educational institutions. Finally, future directions are provided at the end of the paper

Development of natural gum based glipizide mucoadhesive microsphere

The objective of this study was to develop glipizide microsphere with natural gums. Guar gum and xanthan gum were used separately in different ratios as natural polymers. The microspheres were prepared by orifice ionic gelation method and they were characterized by scanning electron microscopy and particle size analysis. Among six formulations, microspheres of four formulations (F1-F4) were discrete, spherical and free flowing. There was an inverse relationship found between the amount of gum and surface smoothness in case of guar gum-containing microspheres while a forward relationship was found between amount of gum and surface smoothness in case of the microspheres containing xanthan gum. The size of the particles increased with increasing amounts of gum. It can be concluded that guar gum and natural gum at a ratio of 1:0.25 and 1:0.5 can be ideal for formulating natural gum based glipizide mucoadhesive microsphere

The optimum condition for the synthesis of carbon nanofibers on activated carbon to remove lead from aqueous solution

Optimum process condition for the production of Carbon Nanofibers (CNFs) to remove lead ion (Pb) from aqueous solution is reported here. The CNFs were produced on the catalyst (Ni2+) impregnated palm oil-based cheap Powder Activated Carbon (PAC). Locally fabricated Chemical Vapour Deposition (CVD) system was used while acetylene (C2H2) was the carbon source. The porous nano-composite product is named “PAC-CNFs”, which was synthesized through a process using impregnated oil palm shell based PAC as a solid substrate. Design Expert 6.0.8 software was used to design the experimental plan and to determine the optimized process parameters for the growth of CNFs by using sorption capacity for Pb2+ by the PAC-CNFs adsorbent, as a response. The effect of different factors on the growth of CNFs including the temperature of CNFs growth (550 to 750 °C), time of growth (30 to 60 min), and the ratio of input C2H2/H2 gases (0.25 to 1.0) was evaluated. The predicted values for the sorption capacity of Pb2+ by the PAC-CNFs were in close agreement with the experimental data (R2 = 0.99). The optimal process condition: temperature for the growth of CNFs, time, and C2H2/H2 ratio was determined as 637 °C, 30 min, and 1.0, respectively. The CNFs grown under the optimized condition exhibited sorption capacity of 77 mg/g in removing Pb2+ from synthetic wastewater containing lead (Pb2+) ion