Purpose – The purpose of this paper is to examine the main factors that motivate customers to deal with Islamic banks particularly in a dual banking environment, like in the case of Malaysia. A discussion on factors relating to corporate social responsibility initiatives as part of potential customers’ banking selection criteria is also include

This paper critically discusses the concept of zakah and taxation. The main objective of the paper is, first, to compare and contrast zakah and taxation, especially on the legal, economic, social, ethical and spiritual aspects. Secondly, the paper aims to examine issues related to the implementation of zakah in modern time by reviewing the practice

This paper focuses on the need to harmonize the practice of zakat on companies throughout Malaysia by implementing a zakat accounting standard (ZAS). The objectives of this paper are fourfold: (1) to highlight the current practice of zakat on companies in Malaysia; (2) discuss the usefulness of AAOIFI FAS 9, MASB FRS i-1, and MASB TR i-1 as guideli

This paper presents a review of related works that have been written over the years on the objective of the firm from the Islamic perspective. For the purpose of analysis, a general framework on proper economic conduct and objective of economic order as discussed by al-Ghazali and Maududi, respectively is provided. Several studies that provide math

The information and the educational technologies has rapidly changed in recent years. The application of information technology typically Mobile has become as new technology that can enhance the quality of learning. More class time and assignments in introduction to information technology should be dedicated. This paper reports on the designing the

Introduction: Inverted Papilloma is a benign sinonasal tumour which generates considerable interest because they can recur and undergo malignant transformation. Methodology : We performed a retrospective analysis of patients treated at Universiti Sains Malaysia Hospital to determine the surgical outcome of the external and endoscopic approaches. Te

This research deals with a study of regional architecture in two (2) regions of two (2) countries: West Sumatra, Indonesia, and Negeri Sembilan, Malaysia. Both regions are said to have very similar regional architecture as some of the people of Minangkabau, a tribe in Indonesia, migrated to Malaysia to look for a greener pasture. Recent visit in We

Malaysian students are normally required to show a certain level of English language proficiency before they are offered a place by a local institution of higher learning. One of the examinations conducted to ascertain their level of proficiency is the Malaysian University English Test (MUET). Apart from MUET some universities also conduct their ow

The perception of Malaysian consumers of the quality of airline services was examined in this study using the SERVQUAL measurement. The results of the study indicate that the most significant factors in Malaysian customers’ perception of service quality are Empathy, Tangibles and Assurance. In addition, the respondents indicated that the airlines

Water resources management is a continuous challenge in the Sultanate of Oman. Owing to its rapid development during the last 30 years, the growing economy has brought an increase in urbanization with a high demand for quality water supplies. Increasing demands to be met include agriculture, population increase and rapid industrial and commercialde