Purpose – This paper aims to determine whether the “true and fair view override” (TFVO) principle is relevant and applicable in Islamic accounting. In addition, the paper examines the roles that TFVO could play in Islamic accounting and auditing. Design/methodology/approach – A qualitative research method was used based on documentary and t

This paper undertake a focus group research approach to investigate the perceptions of LIS community towards open source software adoption in libraries of Oman. The motivation of the study comes as a result of E-Oman strategy to uplift the information and communication technology services in Oman. The focus group approached applied in this study wa

The ability of Candida cylindracea lipase produced using palm oil mill effluent (POME) as a basal medium to catal yze the esterification reaction for butyl butyrate formation was investi-gated. Butyric acid and n-butanol were used as substrates at different molar ratios. Different con-version yields were observed according to the affinity of the

The ability of Candida cylindracea lipase produced using palm oil mill effluent (POME) as a basal medium to catal yze the esterification reaction for butyl butyrate formation was investi-gated. Butyric acid and n-butanol were used as substrates at different molar ratios. Different con-version yields were observed according to the affinity of the

Blood flow velocity (BFV) provides the crucial hemodynamics data to diagnose, predict and manage cardiovascular disease including hypertension. The aim of the present study is to investigate the usefulness of envelope waveforms of BFV and its indices in the common carotid artery (CCA) by comparing it between two groups; cardiovascular patient and h

Microalgae are potential alternative source for ren ewable energy such as bioethanol. To produce bioethanol pretreatment methods such as son ication and acid hydrolysis for carbohydrate production are required. Pretreatment is important to release the carbohydrate from the microalgae cell wall as well as to increase the production. These processes

تعدّ مهارة الكتابة من إحدى المهارات الرئيسية لتعلم اللغة العربية، فالكتابة تعطي الطلبة فرصًا للتفكير والتدبر، ومن ثم اختيار الأفكار المناسبة، وانتقاء الألفاظ والتراكيب ليبرز الطالب ما لديه

Mangrove forest ecosystems are threatened by direct impacts such as cutting and pollution due to agricultural, industrialization and urbanization activities. Mangrove forests are often regarded as unpleasant environments with little intrinsic value. Mangrove forests perform valued regional and site-specific functions. Mangrove species can take up e

Knowledge sharing is becoming more and more important as such educational institutions are trying to harness this opportunity to students’ learning environment in order to create value.Therefore, the motivation behind this research is to conduct an empirical study to explore the factors that influence the success of knowledge-sharing using web te

Eutrophication is always associated with excess nutrients of nitrogen and phosphorus. Excess nutrients can trigger undesirable eutrophication, resulting in unhealthy algal blooms, spreading of certain aquatic macrophytes, depletion of oxygen and loss of key species, resulting in widespread degradation of many freshwater ecosystems. Runoff from agri