Adsorption of Malachite Green and Methyl Green on Cow bone

The animal bone meal prepared from the Cow bone has been investigated as a low cost solid adsorbent used for the removal of the hazardous Malachite Green (MG) and Methyl Green (MeG) from wastewater. It was proved that the concentration used was 200ppm as adsorption of MG and MeG dyes. The study was carried out in a batch system to optimize operation variables: working temperature, time and pH for the same adsorbent quantity of bone ash dye solution. This procedure is particularly suitable and has low cost system for purification of wastewater from MG and MeG at relatively short period of time. Keywords: wastewater, Animal (Cow) Bone, Malachite Green, Methyl Green, Spectrophotometer

Dispute Resolution of Islamic Financial Institutions, Court Litigation and Negotiation

Dispute resolution in the Islamic financial sector is one of the current debates among regulators and Sharia scholars. When Islamic financial institutions have a dispute with their customers, have to search for a solution. The first step for the Islamic financial institutions for resolving the dispute is to start negotiation with their clients. Islamic financial institution negotiates with the client through Shariah supervisory committee members. Sharia scholars of the committee are experts in Shariah law. These Shariah members have an excellent reputation and well-known in society. Hence, the negotiation starts with the client resolving the dispute in order to not go to court. The advantages of the negotiation are taking less cost and less time and it is confidential which is very important for the Islamic financial institution. However, the decision that is reached by negotiation maybe not binding on the parties which consider a disadvantage of the negotiation method. If the parties could not resolve the dispute by negotiation, then the case will go to court. Most of the courts either based on the civil or common law system. Therefore, the decision made by these courts maybe not the right decision as the judges decide on the Shariah case according to civil or common law. Despite the court process take long time and is costly, but the decision that is made by the court is binding on the institution and the client. Some countries decide on Islamic financial legal cases in Shariah courts, such as the Kingdom of Bahrain. In a country like the UK, the decision on the Islamic financial cases will be under the English law system. Therefore, the Bahraini approach is an ideal solution, and the Malaysian approach is one of the best solutions, as the court refers to Shariah Advisory Council when the case is about Islamic finance.  Purpose of This Paper: This paper purposes to observe the dispute resolution of Islamic financial legal cases and find solutions for the disputes between the Islamic financial institutions and their customer according to the current legal system in the world.  Research Method: This research applies a qualitative descriptive method and analysis legal cases related to Islamic finance.  the researcher describes the dispute resolution of Islamic financial institutions and then analyses the result of the research. The data collection for this research is from primary and secondary sources. Thus, court cases, books, journals, and related websites are the main source for data collection for this study. Findings: It is found that the current legal court system in many countries is not proper for resolving issues that arise between Islamic financial institutions and their clients. Thus, dispute resolution in the Islamic financial industry needs to be resolved by negotiation and mediation between the Islamic financial institutions and their customers. Furthermore, the courts have crucial rules in resolving these issues. However, lack of the Shariah courts in many countries in the world makes civil or common law courts decide on the issues, which judges are appointed on these courts do not have Shariah background. Keywords: Dispute resolution, Civil law court, Common law court, Negotiation, and Court litigation. DOI: 10.7176/IAGS/90-04 Publication date: March 31st 202

Legal Protection of Islamic Banks, Challenges and Solutions

The Islamic banking industry is an important part of the financial system in any country that has this type of banking. Islamic banking institutions are regulated by several laws and regulations as same as conventional banks. The Islamic banking Act and general banking law, financial laws, and other related laws are the main piece of law for organizing the Islamic banking system. One of the main challenges that facing Islamic banking institutions is the lack of a legal framework to protect Islamic banking and manage these banks. The legal framework of the Islamic banking industry includes special Islamic banking law and other laws that have relation to Islamic banks such as finance law and company law. The two main legal challenges of Islamic banking institutions is lack of legal framework and lack of Sharia court to deal with disputes and issues relating to Islamic banking cases. thus, it is necessary for Islamic banking institutions to have special Islamic banking law and provisions in other law that they regulate Islamic banking institutions. Therefore, enacting Islamic banking law and amending some other laws to include the Islamic banking industry is needed. Furthermore, establishing a Sharia court to settle Islamic banking cases when there are disputes. Alternatively, appointing Shariah experts and professionals in Islamic banking issues in civil court can be an alternative solution for dealing with Islamic banking cases. Purpose of The Paper: The purpose of this study is to find out the legal challenges that face Islamic banks, and then find proper solutions for these challenges. Methodology and Approach: The qualitative method-based is applied for this study as qualitative research is a proper method for conducting this type of research. The study uses various documents and content analysis approach to understand and analyse the nature of legal challenges of Islamic banking institutions. In this paper, both primary and secondary materials are part of the data collection. Thus, Acts, books, academic journals are used for collecting data for the purpose of this research.  Findings: It is found that the current legal framework of the Islamic banking industry needs to be reformed to be a proper legal framework. Therefore, related laws and regulations to Islamic banks should be amended to cover Islamic banking institutions. In addition. Islamic banking Act is necessary to be enacted for regulation Islamic banks. Furthermore, establishing a Sharia court or appointing qualified Shariah scholars in civil court is necessary for resolving legal challenges that face Islamic banking institutions. Keywords: Islamic Banking, Legal Issues, Shariah Court, Civil Court DOI: 10.7176/JLPG/107-10 Publication date:March 31st 202

Evaluation of the UK Islamic Banking System, Challenges and Prospects

Under the UK financial law, Islamic banks are treated in the same way as conventional banks-there is no special Islamic banking law, nor is there any provision under the current banking law system for Islamic banks. The Financial Services Authority (FSA), the Financial Conduct Authority (FCA) and the Prudential Regulatory Authority (PRA) regulate and supervise all financial institutions, and this includes Islamic banks. However, the only official document to mention Islamic banks is a paper issued by Her Majesty’s Treasury, which simply explains Islamic banking rather than setting out any rules or regulations. The UK banking system’s policy is to not favoritise any specific type of financial institution; all institutions are treated equally, without giving Islamic banks a special treatment.The UK government has tried to facilitate and assist Islamic banks with developing and conducting their activities effectively. many obstacles that previously faced Islamic banks in the country have either been removed or at least reduced to some extent.  These efforts have been made to open the gate for Islamic banks to enter the UK banking market and develop their business there. For example, as described in this paper, some changes have been made concerning tax regulation and legislation to help facilitate Islamic banking transactions.  In addition, the Islamic Bank of Britain’s definition of ‘deposit’ has been modified to become more acceptable. Generally speaking, the Islamic banking industry in the UK is managed and organised very well, regardless of there being no special Islamic banking law. However, some issues are still existing and faced by Islamic banks in the UK, such as lack of Islamic banking law, shortage of experts, and lack of transparency. Thus, this paper evaluated and criticised the Islamic banking system of the UK and attempted to find out solutions for all these issues. Keywords: the United Kingdom, Islamic Banks and Challenges DOI: 10.7176/PPAR/10-8-04 Publication date:August 31st 202

Modification of Plant Proteins and Their Potential Application as Fish Meal Replacements in Rainbow Trout \u3cem\u3eOncorhynchus mykiss\u3c/em\u3e Feeds

Soybean meals (SBM) and its by-products are the most common plant feedstuffs that are used in feeds for a variety of fish species of fish over the last three decades due to high protein levels and good amino acid profile, in comparison with other plant protein sources. In the last two decades the production of soybean was around zero metric tons (Index, 2020). Barley is another plant protein that has been tested in some species diets. While barley is used in many areas such as brewing industry, animal feeding, human consumption, it is mainly used for animal feeding in Kurdistan. Including barley in aqua-feed is potentially important to develop aquaculture because of the high production and low price of barley in Kurdistan. The production of fish meal (FM) is non-existent in Iraq, but annual aquaculture production is growing. For example, global aquaculture production in 2011 was 61.8 million tons and this number increased to 80 million tons in 2016 (FAO, 2018). Fermentation, genetic modification, and extrusion are techniques that have been used to enhance ingredient nutrient values and reduce undesirable compounds in plant-based feedstuffs. In this study, performance (growth and digestibility) trials were conducted to evaluate barley and soybean meals, following additional processing to improve nutritional value, in Rainbow trout (RBT) diets. In Kurdistan the barley production is second top grain production after wheat. The Kurdistan requirement of food fish is 6,700 tons in 2011, however; only 21% of this demand is produced inside this region (IIG, 2013). A 70-day experiment was conducted to evaluate two fermented, co-blends (75% washed soybean meal with 25% washed barley and 50% washed soybean meal with 50% washed barley) to replace fish meal (FM) in juvenile RBT feed. One reference and four treatment diets were fed. Three treatment diets were used to replace 25%, 35%, and 100% of FM with a fermented co-blend (75% of washed soybean with 25% washed barley). An additional diet was formulated to replace 25% of FM with fermented coblend (50% of washed soybean with 50% washed barley). Fish were stocked in 25 tanks (16 fish/tank) providing 320 g (18± 1 g) of biomass per tank in a recirculating aquaculture system (RAS). Non-significant differences were found in survival and growth metrics among all diet treatments. There were no significant differences observed among fish fed treatment diets for organosomatic indices such as the spleen somatic index (SSI), viscerosomatic index (VSI), visceral fat somatic index (VFSI) and hepatosomatic index (HSI). The VFSI value of reference diet was differed significantly in comparing with 100% replacing diet. The results of growth study presented that significant differences were only found between reference and 100% replacing diet. The values of HSI were significantly differed in comparing reference diet with both 100% replacing diet and 25% replacing diet by fermented co-blend (50% of washed soybean with 50% washed barley). In conclusion, FM can be replaced up to 35 % by fermented co-blend (75% of washed soybean with 25% washed barley) and 25% by fermented coblend (50% of washed soybean with 50% washed barley) without any significant negative in growth performance. Non-significant effects realized between all diets for intestine morphology tests. A second study (155 days) was done to compare performance of novel soybean (termed Triple Null, TN) and a conventional variety (Davison, DV) in RBT diets as potential ingredients for the RBT aqua feed industry. Twenty age-0 RBT (~24 g each) were reared in 187 L, semi-square tanks of a 7,500 L RAS. The number of replication per diet was 5. Four diets were formulated to include 20% of TN solvent-extracted and extruded SBMs and similarly processed conventional SBM (DV), along with reference diets. All diets were included almost same level of protein, lipid, energy and ash. Rearing conditions, such as pH, oxygen, and temperature, were optimum for RBT. There was no significant difference among treatments for each of gain rates such as Specific growth rate (SGR) % and relative growth (RG) %, and feed efficiency. In addition, all diets did not significantly differ for each of SSI, VSF, VFSI and HSI indices, and distal intestine histological scores. In conclusion, all ingredients tested in this study can be included in RBT diets up to 20% without any significant effects of fish growth and health performance. Further, a 21-d digestibility trial was conducted to determine to know the level of protein digestibility in RBT diets. One hundred RBT (300 g each) were stocked into each of the six 756-L tanks of ~6000-L RAS. The duration of study was 21 day. Fecal samples were collected three times per diet. No significant difference was found among all diets for protein digestibility. In conclusion, plant protein such as soybean and barley can be used in the carnivorous fish like RBT as an economical protein sources compare to FM. Using some processes such as using extrusion with temperature and fermentation can be a proper way to improve plant protein as a protein source or FM replacement in RBT diet. Using genetic modified to reduce anti-nutritional factors was not results in improving using soybean in RBT diet in comparing with conventional soybean. Fermentation is a process used to improve the nutrition value of soybean and barley due to increasing the protein content and reducing carbohydrate content in barley and soybean meal

Determinants of tax evasion: Evidence from Libya

Governments around the world are continually looking for ways and means to improve the level of tax compliance by their citizens. Tax revenue is the major source of income for many countries. The purpose of this study is to investigate the factors influencing tax evasion among taxpayers from the Libyan perspective. This study is based on five variables that are used to determine the factors that affect tax evasion in Libya. The five variables that are measured in this current study are: education level, tax rate, corruption, penalty rate and the Islamic religious perspective. The data were collected through the distribution of questionnaires to 277 respondents in Libya and processed using Statistical Package for Social Science (SPSS) software for the purpose of this study. By using correlation and regression analysis, the findings of the study show that there is a positively significant relationship between tax rate, corruption and penalty rate and tax evasion. On the other hand, education level indicates a negative but insignificant correlation with tax evasion. There is no significant correlation between Islamic religion and tax evasion but the relationship is positiv

A space-time pseudospectral discretization method for solving diffusion optimal control problems with two-sided fractional derivatives

We propose a direct numerical method for the solution of an optimal control problem governed by a two-side space-fractional diffusion equation. The presented method contains two main steps. In the first step, the space variable is discretized by using the Jacobi-Gauss pseudospectral discretization and, in this way, the original problem is transformed into a classical integer-order optimal control problem. The main challenge, which we faced in this step, is to derive the left and right fractional differentiation matrices. In this respect, novel techniques for derivation of these matrices are presented. In the second step, the Legendre-Gauss-Radau pseudospectral method is employed. With these two steps, the original problem is converted into a convex quadratic optimization problem, which can be solved efficiently by available methods. Our approach can be easily implemented and extended to cover fractional optimal control problems with state constraints. Five test examples are provided to demonstrate the efficiency and validity of the presented method. The results show that our method reaches the solutions with good accuracy and a low CPU time.Comment: This is a preprint of a paper whose final and definite form is with 'Journal of Vibration and Control', available from [http://journals.sagepub.com/home/jvc]. Submitted 02-June-2018; Revised 03-Sept-2018; Accepted 12-Oct-201

Determine the Best and the Worst Solutions of Multi - Objective Linear Fractional Programming Problems with Interval Coefficients

فى هذا البحث درسنا مشاكل البرمجة الكسرية الخطية متعددة الاهداف بمعاملات ذات فترات . الهدف من هذا البحث هو لنبين العملية التكرارية الذى يتم استخدامه لحل هذه المشاكل. استنتاجات حول كيفية تصنيف (أفضل ،أسوأ) قيمة للاهداف، يتم تحويل المشكلات غير الخطية الى مشكلة برمجة خطية، مع وجود قيدين أو أكثر من نوع واحد بواسطة خوارزميتين(1) طرح الفاصل الزمني لبسط كسري من فاصل المقام و (2) المقام ليكون احد القيود، اخيرا بعد حل كل هدف دون فترات على حدة بطريقة السمبلكس المعدلة، نستخدم تقنية جديدة لتحويل مشاكل البرمجة الخطية متعددة الاهداف الى دالة احادية مع نفس القيود.تم توضيح بمثال عددي لإظهار كفاءة هذه الخوارزميات والتقنية الجديدة ثم مقارنة النتائج التي تم الحصول عليها للخوارزميتين بالجدول.                                                                                           In this paper, the Multi-objective linear fractional programming problems with interval coefficients (MOLFPPIC) is considered. The aim of this paper is to show an iterative procedure that can be utilized to solve such problems. Questions of how to select the (best, worst) value for the objective functions, the nonlinear problem is changed into a linear programming problem (LPP), with two or more constraints and more than one varieties by two algorithms (1) subtracting the interval of numerator of the fractional from the interval of denominator and (2) the denominator to be one of the constraints. Finally, after we solve each objective function without intervals individually by modified simplex method, we use a new technique via transforming it to single-objective function with the same constraints. Numerical examples are illustrated to show the efficiency of these algorithms and new technique

Skill Issues for Islamic Financial Institutions-Reasons and Solutions

This study focuses on the skill issues of the Islamic financial institutions that impact on the industry negatively. For the Islamic financial industry to develop according to the standard level, it needs proper skills. Therefore, this paper clarifies the issue first and then reasons for skill gaps in the Islamic financial industry. Shortage of centers and training courses for creating talents in Islamic finance field slows down the industry. In addition, the current unqualified staff of Islamic financial institutions effect on the Islamic financial industry. Shortage of skills in the Islamic finance field is not always due to the insufficient number of staff, but because that current staff do not possess all related Islamic financial knowledge, such as legal, Shariah and modern finance system. Therefore, this paper presents suitable methods for developing and producing Islamic finance professionals. Establishing centers and colleges for producing knowledgeable Islamic financial staff is an important method for developing the Islamic financial industry. In addition, opening training courses by Islamic financial institutions can also be a good tool for developing necessary skills of the current Islamic financial employees. Keywords: Islamic Finance, Skill Issues and Islamic Financial Institutions DOI: 10.7176/JLPG/89-14 Publication date:September 30th 201