Ketelusan di dalam tadbir urus institusi zakat

Isu keyakinan masyarakat Islam yang rendah terhadap institusi zakat agak membimbangkan. Tadbir urus zakat yang tidak telus didakwa sebagai satu daripada faktor penyumbang terhadap permasalahan yang dihadapi. Justeru itu, kajian ini berhasrat untuk mengenal pasti pembentukan tadbir urus zakat yang baik dengan memberi fokus kepada ketelusan untuk menangani isu yang wujud. Setakat ini, kajian mengenai ketelusan tadbir urus institusi zakat tidak dijalankan secara mendalam dan ini memberi ruang untuk kertas ini memenuhi jurang yang ada. Kertas ini berbentuk konseptual di mana ianya akan mengulas dan membincangkan artikel-artikel yang berkaitan dengan ketelusan, tadbir urus dan zakat. Kemudiannya satu model konseptual akan dibangunkan sebagai cadangan penambahbaikan untuk institusi zakat. Kertas ini dapat memberikan maklumat tambahan kepada institusi zakat dan membantu institusi tersebut untuk menangani isu keyakinan masyarakat Islam yang rendah. Ini penting agar objektif zakat untuk menegakkan keadilan ekonomi dan sosial dapat dicapai. Kajian ini seterusnya bakal mencetus kajian empirikal di masa hadapan yang berkaitan dengan elemen ketelusan. Ia juga bertindak sebagai satu usaha untuk mengimarahkan penyelidikan di dalam bidang zakat. Hasil penemuan ini adalah relevan dan terpakai kepada Malaysia dan negara¬negara Islam yang lain

Effect of Reynolds Number on Wall-normal Turbulence Intensity in a Smooth and Rough Open Channel Using both Outer and Inner Scaling

Sudden change of bed condition is frequent in open channel flow. Change of bed condition affects the turbulence characteristics in both streamwise and wall-normal direction. Understanding the turbulence intensity in open channel flow is of vital importance to the modeling of sediment transport and resuspension, bed formation, entrainment, and the exchange of energy and momentum. A comprehensive study was carried out to understand the extent of the effect of Reynolds number and bed roughness on different turbulence characteristics in an open channel flow. Four different bed conditions (impervious smooth bed, impervious continuous rough bed, pervious rough sand bed, and impervious distributed roughness) and two different Reynolds numbers were adopted for this cause. The effect of bed roughness on different turbulence characteristics is seen to be prevalent for most of the flow depth. Effect of Reynolds number on different turbulence characteristics is also evident for flow over different bed, but the extent varies on bed condition. Although the same sand grain is used to create the different rough bed conditions, the difference in turbulence characteristics is an indication that specific geometry of the roughness has an influence on turbulence characteristics. Roughness increases the contribution of the extreme turbulent events which produces very large instantaneous Reynolds shear stress and can potentially influence the sediment transport, resuspension of pollutant from bed and alter the nutrient composition, which eventually affect the sustainability of benthic organisms

Gelagat kepatuhan zakat perniagaan: Aplikasi teori tindakan beralasan

Sambutan peniaga terhadap pembayaran zakat perniagaan kepada pejabat zakat adalah amat mendukacitakan. Beberapa laporan dan kajian melaporkan masih ramai peniaga tidak mempedulikan peraturan zakat negeri yang menghendaki zakat dibayar kepada Baitulmal atau amil yang dilantik. Situasi ini mencetuskan fenomena menarik mengenai gelagat kepatuhan zakat perniagaan. Secara khusus, masih belum terdapat literatur yang boleh menjelaskan fenomena tersebut. Justeru, kajian ini cuba untuk menjelaskan persoalan mengenai aras kepatuhan zakat perniagaan yang rendah. Teori Tindakan Beralasan (Theory of Reasoned Action) diaplikasikan bagi melihat peranan angkubah sikap dan persepsi sosial terhadap gelagat kepatuhan zakat perniagaan. Keputusan kajian ke atas 108 peniaga sekitar negeri Perlis mendapati bahawa niat merupakan penentu terdekat gelagat kepatuhan zakat perniagaan. Angkubah niat pula dipengaruhi oleh sikap dan pengaruh sosial seperti suami/isteri dan keluarga. Model kajian yang berasaskan teori ini dapat menerangkan sebanyak 44% varian ke atas niat gelagat, manakala 16% ke atas gelagat kepatuhan zakat perniagaan. Implikasi terhadap teori dan juga kepada pembuat dasar turut dibincangkan

The relationship between performance and graphic presentation in unit trusts' annual reports: Malaysian evidence

This study investigates the use and abuse of graphs in the annual reports of unit trust companies.It is found that 78% of companies use graphs and that 2.1 is the mean number of graphs per graph-using companies.The most commonly graphed financial variables are asset allocation, performance, investment and fund size.Line and pie graphs are more popular than bar and column.Thus, in contrast to previous studies of graphs in annual reports, no relationship is found between performance and graphic presentation in unit trusts’ annual reports.The result may suggest that graphic presentation in unit trust’s annual report is normally dependent on the discretion of company’s management

Kod etika amil zakat: Satu perspektif Islam

Institusi amil memainkan peranan penting dalam perkembangan sistem pentadbiran dan pengurusan zakat di negara kita. Malah, kejayaannya dalam meningkatkan jumlah kutipan dan melaksanakan urusan agihan zakat secara berkesan menjadi contoh kepada negara-negara Islam yang lain. Namun, tahap kepercayaan dan keyakinan masyarakat terhadap institusi ini masih berada pada tahap yang rendah. Natijahnya, masih terdapat masalah kebocoran zakat berlaku yang mana zakat sama ada dibayar terus kepada asnaf atau dibayar melalui saluran-saluran yang tidak diiktiraf oleh pihak berkuasa agama negeri-negeri. Justeru, kertas kerja ini bertujuan untuk membincangkan mengenai amil dan mencadangkan mengenai keperluan dan kod etika untuk amil

Kod etika amil zakat: Satu cadangan

Institusi amil memainkan peranan penting dalam perkembangan sistem pentadbiran dan pengurusan zakat di negara kita. Malah, kejayaannya dalam meningkatkan jumlah kutipan dan melaksanakan urusan agihan zakat secara berkesan menjadi contoh kepada negara-negara Islam yang lain. Namun, tahap kepercayaan dan keyakinan masyarakat terhadap institusi ini masih berada pada tahap yang rendah. Natijahnya, masih terdapat masalah kebocoran zakat berlaku yang mana zakat sama ada dibayar terus kepada asnaf atau dibayar melalui saluran-saluran yang tidak diiktiraf oleh pihak berkuasa agama negeri-negeri. Justeru, kertas kerja ini bertujuan untuk membincangkan mengenai amil dan mencadangkan mengenai keperluan dan kod etika untuk seorang amil

Chronic exposure assessment of toxic elements from agricultural soils around the industrial areas of Tangail district, Bangladesh

The present research was conducted to evaluate the potential ecological and human health risk of toxic elements (Cr, Ni, Cu, As, Cd and Pb) from agricultural soils around the industrial areas of Tangail district in Bangladesh. Potential ecological and human health risk were assessed through enrichment factor (EF), contamination factor (Cif), geoaccumulation index (Igeo), pollution load index (PLI), toxic unit analysis, exposure pathway, hazard quotient and hazard index. The mean concentration of Cr, Ni, Cu, As, Cd and Pb in the studied soils were 5.88, 13.92, 18.07, 5.90, 2.19 and 8.08 mg/kg, respectively. The mean values of enrichment factor, geoaccumulation index, contamination factor, pollution load index and toxic units were found low for all metals excluding Cd. Considering the severity of potential ecological risk factor for single metal (Eir), the descending order of pollutants was Cd > As > Cu > Ni > Pb > Cr. In the perspective of potential ecological risk (PER), soils from all sampling sites indicated moderate to very high PER. Chronic daily intake values were higher in children than the adult for both ingestion and dermal contact as body weight of children was lower than the adult. The non-cancer health risks related to individual element exposure through soil ingestion, dermal contact and inhalation was low for all investigated elements resulted in a HQ < 1, indicating low risk for both adults and children. Considering the total exposure of hazard index of ingestion, dermal contact and inhalation, there was no chance of having non-cancer risk for the inhabitants of the studied industrial area. Carcinogenic risks for both adult and children lying between an acceptable ranges.Banglades

Estimating the Cost-Effectiveness of HIV Self-Testing in the United States Using Net Benefit Regression.

BACKGROUND: Cost-effectiveness analysis of HIV self-testing using patient-level data from a randomized clinical trial can inform HIV prevention funding decisions. Cost-effectiveness analysis using net-benefit regression addresses the sampling uncertainty in the trial data and the variability of policymakers willingness to pay (WTP). METHODS: We used published data from a 12-month longitudinal randomized clinical trial that enrolled 2665 men who had sex with men randomly assigned to the self-testing arm (participants receiving self-test kits) and control arm (participants receiving standard-of-care), and the self-testing arm identified 48 additional new HIV cases. We used net-benefit regression to investigate the cost-effectiveness of an HIV self-testing intervention, which compared the incremental cost per new HIV diagnosis with policymakers WTP thresholds. We addressed the uncertainties in estimating the incremental cost and the policymakers WTP per new diagnosis through the incremental net-benefit (INB) regression and cost-effectiveness acceptability curve (CEAC) analyses. RESULTS: From the health care providers perspective, the INB analysis showed a positive net benefit of HIV self-testing compared with standard-of-care when policymakers WTP per new HIV diagnosis was $9365 (95$5700 to $25,500) or higher. The CEAC showed that the probability of HIV self-testing being cost-effective compared with standard-of-care was 58$10 000 and $50 000 per new HIV diagnosis, respectively. CONCLUSION: The INB and CEAC analyses suggest that HIV self-testing has the potential to be cost-effective for relatively low values of policymakers WTP