Analysing the AAOIFI Sharīʿah standard on zakat

Purpose: The Sharīʿah Standard No. (35) issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) aims to identify the zakāt base for institutions (including Islamic insurance companies) as well as the subsidiary and the mother company of the institution (the company). By zakāt base, the standard means the items of financial statements that should or should not be included in the calculation of the zakāt base, and the liabilities or allocations that should or should not be deducted from zakatable assets. The standard also covers payable zakāt rates, disbursement of zakāt funds on the eight categories of zakāt recipients and the rulings pertaining to disbursement. The focus then is on companies or corporations. There is no indication in the aims as to who owns the wealth of the corporation, that is, whether it is the company itself or it is the shareholders and whether it is treated as a joint wealth of the shareholders or of a single individual in the form of the company. The author will rely on this issue as one factor on the basis of which the standard is to be judged. Design/methodology/approach: Quran and hadith. Works of earlier jurists. Findings: In this study, the author has summarized the provisions of zakāt according to the traditional law, but only those that are relevant for the financial institutions and the standard issued by the AAOIFI. After that, the author mentioned the major points that have been addressed by the standard. In the last section, the author has shown that the rulings of the Islamic Fiqh Academy and the AAOIFI on zakāt are totally confusing and merely a reproduction of the rulings of traditional law. The main reason for this confusion is that the nature and entity of a corporation have not been addressed and have been treated like a partnership, thus, jumbling up the entire issue of zakāt through banks. Originality/value: The main purpose in undertaking this original work is to examine the AAOIFI Sharīʿah Standards from the perspective of traditional Islamic law, that is, the law of the senior schools as laid down in their authentic manuals. If there is an extensive deviation from this law, then this must be pointed out in the hope that it will be corrected by the concerned institution and the banks that adopt these standards. Neglecting such a corrective action for long will result in damage not only to these institutions in the long run but also to the law of Islam that has been so carefully crafted over centuries. The purpose is to show how far this standard deviates from traditional Islamic law and claims to be called the authentic view on a particular subject. Nevertheless, it is not the purpose of this work to explain and elaborate on the meaning and utility of these standards. © 2020, Emerald Publishing Limited

Rethinking the role of business school in creating corporate managers

Distinguished from the traditional forms of business, namely proprietorship and partnership, a corporation emerged as a new type of business organization in the middle of the nineteenth century in American society, which accepted it only on the understanding that the corporate managers should be professionally well trained and socially beneficial (Khurana, 2010). In order to prepare these new professionals, the business schools came into being in America and elsewhere (Khurana, 2010). However, corporate scandals and financial crises of the late 20th and early 21st centuries posed a valid question about the originally expected role of corporate managers and, in turn, their educators, the business schools. This paper is an attempt to review the post-scandal notion of a corporation and the role of the managers propounded by Canals (2009) and others like Wilson (2004), Mesure (2008), and Koch (2010). It is a qualitative research that finds inadequacies with the existing scholarships and so re-conceptualizes corporation from a holistic perspective. Within that framework, it proposes that the business schools adopt a number of measures to prepare the corporate managers who would efficiently serve the interests of the shareholders and, at the same time, of other stakeholders equally including the society as a whole

current state of poison control centers in Pakistan and the need for capacity building.

Background: Chemical exposure is a major health problem globally. Poison control centers (PCCs) play a leading role both in developed and developing countries in the prevention and control of poisonous chemical exposures. In this study, we aimed to assess the current state of PCCs in Pakistan and highlight capacity building needs in these centers. Methods: A cross-sectional survey of the two registered PCCs was done during August – December 2011. Necessary services of the PCCs were evaluated and the data were recorded on a predesigned checklist. Results: Both PCCs are affiliated to a tertiary care hospital. Clinical services to poisoned patients were available 24 hours a day / 7 days a week. Information on common local products was available to poison center staff. Both centers were involved in undergraduate and post graduate teaching. Telephone poison information service was not available in either of centers. There was a limited capacity for qualitative and analytical toxicology. Common antidotes were available. There were limited surveillance activities to capture toxic risks existing in the community and also a deficiency was observed in chemical disaster planning. Conclusion: PCCs in Pakistan need capacity building for specialized training in toxicology, toxicovigilance, chemical disaster planning, analytical laboratory tests and telephone service for consultation in poisoning cases

Self-Perceived Competence of New Dental Graduates in Pakistan – A Multi-institution Study

Objective: To investigate the self-perceived competence of house-officers from three dental institutions in Pakistan. Study Design: Cross-sectional study. Place and Duration of Study: Islamabad Dental Hospital, Fatima Memorial Dental Hospital and Islamic International Dental Hospital, from Jan to Dec 2018. Methodology: House-officers from three dental institutions were invited to participate in a cross-sectional study. A previously validated preparedness assessment scale was used to gauge the perceptions and experiences of the participants on a range of clinical, cognitive and affective skills. The results were compared to data from Dental Foundation Trainees in the UK. Results: In total 128 house-officers responded to the online questionnaire (18 participants were excluded due to missing data). All but four participants were in the 20-25 years age group (96.4%). The mean overall score of participants was 70/100 (SD ± 11.71). Self-perceived competence was reported to be low for clinical skills in radiography, crowns, cast-partial dentures and endodontics on multi-rooted teeth. Conclusions: This study investigated self-perceived competence amongst new graduates and provides information for comparison with data from Foundation Dentists in the UK. Pakistani House-Officers felt less prepared than Dental Foundation Trainees in 49/50 attributes. Several areas were identified where graduates from both countries may benefit from further education, training and consolidation. The findings may be of interest to dental educators and other stakeholders. Keywords: , ,

IEEE Access Special section Editorial: Mobile edge computing and mobile cloud computing: Addressing heterogeneity and energy issues of compute and network resources

[No abstract available

A Fully Automated and Explainable Algorithm for the Prediction of Malignant Transformation in Oral Epithelial Dysplasia

Oral epithelial dysplasia (OED) is a premalignant histopathological diagnosis given to lesions of the oral cavity. Its grading suffers from significant inter-/intra- observer variability, and does not reliably predict malignancy progression, potentially leading to suboptimal treatment decisions. To address this, we developed a novel artificial intelligence algorithm that can assign an Oral Malignant Transformation (OMT) risk score, based on histological patterns in the in Haematoxylin and Eosin stained whole slide images, to quantify the risk of OED progression. The algorithm is based on the detection and segmentation of nuclei within (and around) the epithelium using an in-house segmentation model. We then employed a shallow neural network fed with interpretable morphological/spatial features, emulating histological markers. We conducted internal cross-validation on our development cohort (Sheffield; n = 193 cases) followed by independent validation on two external cohorts (Birmingham and Belfast; n = 92 cases). The proposed OMTscore yields an AUROC = 0.74 in predicting whether an OED progresses to malignancy or not. Survival analyses showed the prognostic value of our OMTscore for predicting malignancy transformation, when compared to the manually-assigned WHO and binary grades. Analysis of the correctly predicted cases elucidated the presence of peri-epithelial and epithelium-infiltrating lymphocytes in the most predictive patches of cases that transformed (p < 0.0001). This is the first study to propose a completely automated algorithm for predicting OED transformation based on interpretable nuclear features, whilst being validated on external datasets. The algorithm shows better-than-human-level performance for prediction of OED malignant transformation and offers a promising solution to the challenges of grading OED in routine clinical practice