Zakat management

2020 ◽  
Vol 11 (2) ◽  
pp. 498-510 ◽  
Author(s):  
Musa Yusuf Owoyemi
Keyword(s):  
Design Methodology ◽  
Qualitative Method ◽  
The State ◽  
The Body ◽  
Viable Option ◽  
Content Type ◽  
Body Of Knowledge ◽  
The People ◽  
Practical Implications ◽  
The Ideal

Purpose The purpose of this study is to look at Zakat management and the crisis of confidence in the ability of the state and zakat agencies to dispense zakat to the rightful beneficiaries as mentioned in the Quran. Confidence is a very important element between the payers and collectors of zakat and when this is lost, it affects the willingness of the payers to give zakat to the zakat collectors (state or zakat agency). This crisis of confidence led to the need to look at the legality of the payer giving zakat directly to the beneficiaries and whether this is a sin as argued in certain quarters. Design/methodology/approach Using the qualitative method by using historical, analytical and critical tools, the research examines the concept of proximity in the distribution of zakat and based on this argues that giving zakat directly to the beneficiaries is a viable option when there is a crisis of confidence between the payer and the state or zakat agency. Findings Through the analysis of the opinions of scholars, the research affirms that scholars are divided on whether to pay zakat to the state or give it directly to the beneficiaries. Based on this, the research concludes that although the ideal is to give zakat to the state or zakat agency, but there is no sin in giving zakat directly to the beneficiaries especially where there is a problem of confidence in the state and/or zakat agency. Research limitations/implications The research discussed the legality of giving zakat to the recipients of zakat directly using the historical, analytical and critical tools. This shows that the research is qualitative in nature and is library based therefore limited in scope. Basically, this research is concerned with refuting the claim that it is a sin for zakat payers to give zakat directly to the recipients especially when there is a problem of trust in zakat agencies and a crisis of confidence in the ability of these agencies to do what is right with the zakat funds. This leaves room for further research on the issue. Practical implications It is important to create confidence in zakat agencies' collection and distribution of zakat so that it will encourage more Muslims to pay their zakat and allow it to reach as many people as possible. Encouraging the creation of a vetting organization by Muslim professional accountants and others that can help in making zakat agencies transparent and trustworthy. Social implications It emphasizes the importance of trust and confidence that institutions must project for the people to do business with them. Originality/value The research contributes to the body of knowledge on zakat collection and distribution. It shows the importance of trust and confidence in zakat management and recommended ways in which trust and confidence could be built in the effective collection and distribution of zakat.

scholarly journals Branded premiums in tourism destination promotion

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shasha Wang ◽  
Arnold Japutra ◽  
Sebastián Molinillo
Keyword(s):  
Experimental Design ◽  
Design Methodology ◽  
The Body ◽  
Brand Name ◽  
Tourism Destination ◽  
Content Type ◽  
Body Of Knowledge ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to test the influence of branded premiums or branded free gifts (e.g. a free of charge suitcase of a well-recognised brand) on tourism destination promotion. Specifically, the impact of brand name and price value of a branded premium on promoting a tourism destination was examined. Design/methodology/approach This research uses two experiment-based studies, applying a between-group experimental design. Findings The results revealed that appreciation leads to intention to visit the promoted destination when the branded promotion is offered. When a destination promotional offer contains a branded premium, consumers respond more favourably to the brand name of the premium than the price value of the premium. This finding applies to consumers’ responses to both the destination and the premium. Research limitations/implications This research adds to the body of knowledge on tourism destination promotion and the branding literature, specifically with promotional and branded premiums. Practical implications Mutual benefits can be obtained by both tourism destination marketers and premium marketers. Originality/value This research highlights the importance of branded premiums in tourism destination promotional offers. This research also shows the influence of the price value of a premium’s brand name in a tourism destination promotional offer.

The antecedents of tourist attitudes to revisit and revisit intentions for coastal tourism

2019 ◽  
Vol 13 (2) ◽  
pp. 218-234 ◽  
Author(s):  
Md Kamrul Hasan ◽  
Shamsul Kamariah Abdullah ◽  
Tek Yew Lew ◽  
Md Faridul Islam
Keyword(s):  
Design Methodology ◽  
The Body ◽  
Destination Image ◽  
Content Type ◽  
Body Of Knowledge ◽  
Revisit Intention ◽  
Beach Tourism ◽  
Revisit Intentions ◽  
The Relationship ◽  
Practical Implications

PurposeThis study aims to empirically examine the factors that are likely to affect tourists’ attitudes to revisit, which, in turn, influence their revisit intentions towards beach destinations.Design/methodology/approachData were collected through a personal-administered survey of 601 tourists from three leading beach destinations in Bangladesh.FindingsThe empirical results indicate that perceived destination risks affect neither tourists’ attitudes to revisit nor their revisit intentions. However, tourists’ satisfaction and destination image directly affect both their attitudes to revisit and their revisit intentions.Practical implicationsThe findings of this study contribute to the extension of the body of knowledge, especially in beach tourism settings where the proposed relationships have yet to be studied.Originality/valueCoastal-based beach tourism is one of the least researched areas in tourism literature. The relationship between tourist attitude to revisit and revisit intention is exclusive in tourism literature.

Understanding service quality: insights from the literature

2019 ◽  
Vol 16 (1) ◽  
pp. 64-90 ◽  
Author(s):  
Gyan Prakash
Keyword(s):  
Service Quality ◽  
Design Methodology ◽  
The Body ◽  
Journal Articles ◽  
Problem Structuring ◽  
Content Type ◽  
Body Of Knowledge ◽  
Service Delivery Systems ◽  
Effective Service ◽  
Practical Implications

PurposeThe purpose of this paper is to review the service quality (SQ) literature in order to understand issues involved in its conceptualization and operationalization.Design/methodology/approachThe paper uses systematic literature review method. The unit of analysis is peer-reviewed journal articles published during 1984 to 2017.FindingsFindings suggest manufacturing, banking, information technology, higher education, healthcare are the top sectors contributing to the SQ literature. More than 60 models of the SQ have been identified. Service-driven capabilities may be structured along adaptation with strategic drivers and imperatives, learning and alignment, and problem structuring. In doing so the SQ literature is evolving across overlapping phases of conceptualization, expansion, re-conceptualization and integration.Research limitations/implicationsThe paper contributes to the body of knowledge by presenting a unified synthesis of more than 814 articles published in the last three decades.Practical implicationsInsights from the paper will help practitioners in understanding customers’ expectations and accordingly configuring effective service delivery systems, setting standards and communicating value to end-customers. This in turn helps them in developing service-based competencies and achievement of competitive advantage.Social implicationsInsights from the paper may help in conceptualizing and delivering SQ-driven public services.Originality/valueThe paper synthesizes and presents various facets of the SQ as a unified body of knowledge.

Sharing knowledge processes for promoting innovation in small businesses

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ronen Harel ◽  
Dafna Schwartz ◽  
Dan Kaufmann
Keyword(s):  
Small Businesses ◽  
Design Methodology ◽  
Organizational Innovation ◽  
The Body ◽  
Content Type ◽  
Face To Face ◽  
Knowledge Processes ◽  
Body Of Knowledge ◽  
Industry Sectors ◽  
Practical Implications

PurposeThe purpose of this study is to examine the contribution of sharing knowledge processes aimed at promoting innovation in small businesses.Design/methodology/approachThe empirical study was conducted in Israel on a sample of 202 businesses in face-to-face interviews.FindingsThe study demonstrated that small businesses in the industry sectors that seek to promote innovation must implement processes for sharing knowledge. Interestingly, these processes contribute mainly to product, marketing and organizational innovation and less to process innovation.Practical implicationsThe study may contribute in a practical manner to assisting small businesses in the development and implementation of appropriate sharing knowledge processes for promoting innovation, and as a result, contribute to overall economic growth.Originality/valueThis study enriches the body of knowledge on managerial processes and on sharing knowledge processes for promoting innovation in this group of businesses, which has rarely been the focus of studies on innovation. The use of face-to-face interviews as a research tool facilitated obtaining knowledge that is generally not readily accessible.

Challenges of managing and preserving audio-visual archives in archival institutions in Sub Saharan Africa: a literature review

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Donald Rakemane ◽  
Olefhile Mosweu
Keyword(s):  
Design Methodology ◽  
The Body ◽  
Sub Saharan Africa ◽  
Review Of Literature ◽  
Policy And Practice ◽  
Content Type ◽  
Body Of Knowledge ◽  
Environmental Controls ◽  
Sub Saharan ◽  
Practical Implications

Purpose The purpose of this paper is to identify challenges related to the management and preservation of audio-visual (AV) records and/or archives in archival institutions in Sub Saharan Africa and suggests strategies for resolving them. Design/methodology/approach This study is qualitative in nature and used content analysis from desk top review of literature to identify the challenges and suggested solutions. Findings Among others, the study revealed that budgetary constraints, poor environmental controls, ill-equipped staff and technological obsolescence are the major challenges hampering the efforts of archival institutions in Sub Saharan Africa to manage and preserve AV archives. Research limitations/implications The contextual differences due to existing political set ups in archival agencies in Sub Saharan Africa may or may not be receptive to some of the strategies suggested for the improvement of managing and preserving audio visual archives. Practical implications The paper provides practical solutions which can inform policy and practice; thus, if adopted by archival agencies, the findings can add to improvements in the management and preservation of AV records. Originality/value The study contributes to the body of knowledge on the preservation and management of AV archives in the context of Sub Saharan Africa.

Valuing specialised property using the DCF profits method

2016 ◽  
Vol 34 (6) ◽  
pp. 641-654 ◽  
Author(s):  
David Jansen van Vuuren
Keyword(s):  
Design Methodology ◽  
Mortgage Lending ◽  
The Body ◽  
Discounted Cash Flow ◽  
Content Type ◽  
Cost Approach ◽  
Body Of Knowledge ◽  
The Cost ◽  
Practical Implications ◽  
Technical Recommendations

Purpose The purpose of this paper is twofold: primary, to argue that the profits method, specifically a discounted cash flow (DCF)-based profits method, should be the preferred method of valuation when valuing specialised property. Secondary, to make technical recommendations in the application of the method. Design/methodology/approach Literature was reviewed on the theory of the profits method as well as physical valuations performed in practice. Improvements for the profits method are suggested from the review of six valuations conducted in South Africa in the specialised property sectors. A qualitative approach is followed in the research as broad principles are extracted from the valuation reports as implications and improvements for the profits method. Findings The profits method is more flexible and sophisticated than the cost approach in taking into account systematic and unsystematic risk. The profits method is more accurate than the cost approach in delivering a true reflection of the value of specialised property for any purpose but specifically for mortgage lending purposes and reduces the credit exposure risk of financial institutions. It also decreases pricing inefficiencies to be exploited by buyers and sellers. Practical implications Three improvements to the profits method are suggested. First, revenue could be forecasted based on a probability-weighted approach. Second, a modified capitalisation rate is suggested to the capitalisation rate formula in the calculation of G. Third, a market rental aggregation anchoring and judgement-based approach is suggested as rationale for determining the hypothetical rental split. Originality/value There seems to be a general lack in literature on the profits method of valuation and its application to specialised properties, specifically a DCF-based approach, with this paper being a technical contribution to the body of knowledge on this topic.

Motivations, barriers and readiness factors for Quality 4.0 implementation: an exploratory study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michael Sony ◽  
Jiju Antony ◽  
Jacqueline Ann Douglas ◽  
Olivia McDermott
Keyword(s):  
Empirical Study ◽  
Exploratory Study ◽  
Design Methodology ◽  
Online Survey ◽  
Practical Relevance ◽  
Theoretical Base ◽  
Content Type ◽  
Body Of Knowledge ◽  
Practical Implications

PurposeQuality 4.0 is the new buzzword among quality professionals. There has been no empirical study of Quality 4.0 yet. Hence, the purpose of this paper is to investigate what are the motivations, barriers and readiness factors for Quality 4.0 implementation.Design/methodology/approachThis study uses an online survey on senior quality professionals working in leading companies in Europe and America. In total, 50 participants participated in this study.FindingsThis study finds the top five motivating, barriers and readiness factors for Quality 4.0 implementation. These factors are ranked in terms of the order of importance as perceived by senior quality professionals.Research limitations/implicationsThis is the first empirical study on Quality 4.0 that investigates the motivation, barriers and readiness factors of Quality 4.0. This study provides a theoretical base of Quality 4.0 body of knowledge in terms of its practical relevance and adoption in modern-day organizations.Practical implicationsOrganizations can use this study to understand what the motivation and barriers for implementing Quality 4.0. In addition, before implementation of Quality 4.0, the readiness factor for Quality 4.0 can be used by organizations to evaluate their preparedness before the actual implementation of the initiative.Originality/valueThis is the first empirical study on Quality 4.0 that captures the viewpoints of senior quality professionals on the motivation, barriers and readiness factors of Quality 4.0.

Managing material value creation matters in integrated reporting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Natasja Steenkamp ◽  
Roslyn Roberts
Keyword(s):  
South African ◽  
Value Creation ◽  
Design Methodology ◽  
Qualitative Approach ◽  
The Body ◽  
Structured Interviews ◽  
Integrated Reporting ◽  
Process Information ◽  
Content Type ◽  
Body Of Knowledge

Purpose This paper aims to explore how advanced integrated report preparers internalise and operationalise material value creation information to manage the generation of such information for the integrated report. Design/methodology/approach The paper adopts a qualitative approach using in-depth semi-structured interviews to examine how information about material value creation matters in six South African organisations are managed. Findings The findings will be useful to integrated reporting adopters as to how they might implement appropriate processes and systems to determine, communicate, collect and process information about matters that substantively affect their value creation. Originality/value The paper contributes to the body of knowledge by providing insight on how material value creation matters are determined, communicated internally and information about such matters generated.

Resident loyalty formation for the survival of African-ethnic restaurants during COVID-19: the adaptive capabilities logic

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Samson Omuudu Otengei ◽  
George Changha
Keyword(s):  
Design Methodology ◽  
Sensory Quality ◽  
Dynamic Capabilities ◽  
Content Type ◽  
Safety Assurance ◽  
Body Of Knowledge ◽  
Adaptive Capabilities ◽  
Difficult Times ◽  
The Relationship ◽  
Practical Implications

PurposeThis qualitative research aimed to explore the relationship between adaptive dynamic capabilities and resident loyalty formation among African-ethnic restaurants (AERs) during COVID-19 in East Africa.Design/methodology/approachAnchored on the dynamic capabilities perspective, the study uses eight case studies to obtain data based on restaurant owner-managers' lived experiences.FindingsThe paper presents six factors: (1) sensory quality promise, (2) service personalization declaration, (3) openness of technology adoption, (4) healthy food and safety assurance, (5) authenticity pledge and (6) diversity provision as prerequisites for resident loyalty formation. The findings suggest adaptive capacity as an appropriate alternative for stimulating resident loyalty formation during difficult times.Practical implicationsThe findings help managers in formulating strategies that facilitate residents' display of willingness to revisit and/or recommend others. The local restaurants can now keep modifying and adjusting their practices and processes so as to exhibit the ability to handle customer unique demands during difficult times.Originality/valueThrough this work, a model of adaptive capabilities as enablers of resident loyalty formation is proposed, hence contributing the existing body of knowledge.

The generative role of curiosity in soft skills development for contemporary VUCA environments

2020 ◽  
Vol 33 (5) ◽  
pp. 737-751
Author(s):  
Alison Horstmeyer
Keyword(s):  
Design Methodology ◽  
Soft Skills ◽  
The Body ◽  
Skills Development ◽  
Soft Skill ◽  
Content Type ◽  
A Value ◽  
Skill Gaps ◽  
Practical Implications

PurposeThis paper examines the role of curiosity in volatile, uncertain, complex and ambiguous (VUCA) work contexts.Design/methodology/approachThis conceptual article relied upon an examination of literature about curiosity, VUCA and soft skills.FindingsCuriosity, when encouraged and supported within the workforce, may aid organizations in closing soft skill gaps and better navigating ambiguity, perpetually changing business landscapes, and rapidly advancing technology.Research limitations/implicationsEmpirical research is needed to validate, confirm and further explicate the specific mechanisms and value of curiosity within VUCA environments.Practical implicationsOrganizations need to move beyond espousing a value of curiosity to deliberately and effectively cultivating and supporting it within their employees.Originality/valueAlthough ample research and literature has examined curiosity, soft skills and VUCA environments independently, the body of literature on the specific role of curiosity in such environments is limited.

Sign in / Sign up

Export Citation Format

Share Document