Purpose: This paper aims to measure the financial sustainability and vulnerability of state-managed waqf institutions in Malaysia. Design/methodology/approach: The study mainly applied the commonly used Tuckman and Chang’s (1991) model to measure the financial health of non-profits. Content and ratio analysis of the 2014 audited reports of seven

This paper investigates the moderating effects of Sharia Supervision Boards (SSBs) on the links between board independence and risk committee (RC) independence and Islamic banks’ (IBs) risk-taking in Malaysia from 2010 to 2015. The paper highlights four important findings: (1) SSB’s expertise in Sharia and banking-related areas lower credit ris

Income inequality is a growing concern for regulators because it brings adverse consequences towards social stability, institutional stability, and economic performance. One of the popular ways to reduce income inequality is through the implementation of Value Added Tax (VAT) despite many criticisms on its regressive nature. Hence, using a wide dat

Hyperphosphatemia is the key abnormality that sets off a cascade of metabolic events in chronic kidney disease (CKD). End stage renal disease (ESRD) patients that undergo Continuous Ambulatory Peritoneal Dialysis (CAPD) uses the peritoneal membrane for solutes filtration and clearance. The differences on the evaluation of peritoneal membrane transp

World Health Organization (WHO) estimated over 100 million dengue infections to happen annually worldwide involving more than 2.5 billion people. Temephos or abate is a larvicide that has been used in vector control to eradicate mosquito larvae. Though practically low risk, there had been resistance problem reported with continuous use. This study

The inhibition of α-amylase enzyme by the inhibitor proteins extracts of all the three types of commercial rice, white rice (WR), brown rice (BR) and glutinous rice (GR) were investigated. Among the three types of rice, the BR has significantly the highest concentration of the inhibitor protein (0.030 ± 0.002 mg/ml) compared to glutinous rice (0.

The Dual-Language Programme (DLP), which involves the teaching of selected subjects in English, has been widely debated by parents, academics and the public alike. Students from selected schools in Malaysia learn Mathematics and Science in English unlike those who go through the process of learning the subjects in Malaysia’s national language, Ma

Introduction: Mechanically ventilated intensive care unit (ICU) patients are exposed to stress due to the disease, intervention and surroundings. Pharmacological treatment is commonly used to reduce stress however it could give adverse effects. This study examined whether listening to Quranic recitation helps in reducing stress by observing the eff

Waqf or Islamic endowment is an important institution in the social sector (ijtimia’i sector) of the Islamic economic system that has contributed significantly towards socio-economic and social development since the early days of Islam. There is an abundance of historical evidence that has shown the commendable contribution of waqf as a primary s

The focus of this book is on the accounting for Islamic banking's products in accordance to AAOIFI accounting standards and MFRS.ACCOUNTING ' 1s/amic Banks