scholarly journals Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia

2019 ◽  
Vol 11 (2) ◽  
pp. 368-383
Author(s):  
Abdullah- Al-Mamun ◽  
Ahasanul Haque ◽  
Muhammad Tahir Jan
Keyword(s):  
Design Methodology ◽  
Online Survey ◽  
Legal Consciousness ◽  
Policy Makers ◽  
Content Type ◽  
Leading Role ◽  
Practical Implications ◽  
People’S Perceptions ◽  
Structured Questionnaire ◽  
Significant Factors

Purpose The purpose of this study is to explore the variables that affect Muslim consumers’ perception towards tax rebate over zakat on income in Malaysia. Design/methodology/approach A close-ended structured questionnaire was developed and a total number of 236 valid responses were collected through online survey from the Muslims residing in Malaysia. Findings This study found that halal-haram aspect of Islamic Shariah, legal consciousness and religiosity of Muslim consumers are positive significant factors for growing perceptions towards tax rebate over zakat on income in Malaysia. Research limitations/implications This study will definitely play an important leading role for the policy-makers and academicians in understanding the perceptions of Muslim consumers. Practical implications This study can assist zakat and tax authorities in Malaysia for taking corrective actions to adapt or improve the current policy on the basis of its Muslim consumers’ perception. Social implications The findings of this study can reduce the gap of understanding among Muslims in the society by letting other people’s perceptions towards tax rebate through zakat system in Malaysia. Originality/value As there are not enough studies in this area, this study will definitely play an important leading role for the countries or policy-makers or concerned zakat or tax institutions all over the world in capitalizing the practices which is highly and positively perceived by the Muslim consumers in Malaysia.

Serious games: leverage for knowledge management

2014 ◽  
Vol 26 (3) ◽  
pp. 235-252 ◽  
Author(s):  
Caroline Bayart ◽  
Sandra Bertezene ◽  
David Vallat ◽  
Jacques Martin
Keyword(s):  
Higher Education ◽  
Knowledge Acquisition ◽  
Serious Games ◽  
Design Methodology ◽  
Management Competencies ◽  
Content Type ◽  
Exploratory Investigation ◽  
Practical Implications ◽  
Research Show ◽  
Significant Factors

Purpose – The purpose of this paper is to investigate if the use of “serious games” with students can improve their knowledge acquisition and their academic performance. Design/methodology/approach – The research is an exploratory investigation resorting to the use of a serious game to evaluate the evolution of the students’ competencies in project management, through questionnaires processed using a structural “learning model.” Findings – This research shows indeed that the use of “serious games” improves the knowledge acquisition and management competencies of the students with the evidencing of significant factors contributing to this improvement. Practical implications – The findings of this research show that serious games can be an effective tool to be used in teaching students particularly as traditional methods are less and less accepted by today's students. Originality/value – Although the use of games is not something new in education, it is still limited in teaching practices in higher education. This experiment can help lecturers and trainers to resort to them in their pedagogy and to conceive them according to variables that can enhance their effectiveness.

Employee competences in manufacturing companies – an expert survey

2015 ◽  
Vol 34 (8) ◽  
pp. 1004-1018 ◽  
Author(s):  
Gerrit Meyer ◽  
Bianca Brünig ◽  
Peter Nyhuis
Keyword(s):  
Design Methodology ◽  
Production Management ◽  
Online Survey ◽  
Manufacturing Companies ◽  
Content Type ◽  
Openness To Change ◽  
Future Production ◽  
Quality Awareness ◽  
Practical Implications ◽  
Very High

Purpose – The purpose of this paper is to present competences that are highly relevant for manufacturing today and tomorrow. Following a discussion on the concept of “competence”, a variety of competences are presented and classified into the four facets professional, methodological, social, and self-competence. Design/methodology/approach – Using an exploratory method, the paper aims at describing relevant manufacturing-related competences with the help of an online survey. Experts, mostly from the production management or HR departments of manufacturing companies in Germany, were polled and asked to evaluate the relevancy of a list of competences for manufacturing. Findings – For the experts, flawless execution and quality awareness are competences with a very high relevance, whereas analytical abilities have very little meaning. The experts questioned expect openness to change to undergo the strongest increase in importance. Practical implications – This paper shows competences particularly relevant for future production, so that companies can derive specific competence development measures. The findings are descriptive only, but should enable companies to identify specific competence gaps and to select measures to develop competences. Originality/value – This paper attempts to bridge the gap between academics and practice by outlining relevant manufacturing competences that have been evaluated by managers. This is in contrast to most scientific research that classifies manufacturing-related competences as important based on own assessment.

Medical student and psychiatrist perceptions towards a psychiatric career

2017 ◽  
Vol 22 (4) ◽  
pp. 315-323
Author(s):  
Thomas Flamini ◽  
Natasha R. Matthews ◽  
George S. Castle ◽  
Elliot M. Jones-Williams
Keyword(s):  
Medical Student ◽  
Medical Students ◽  
Medical School ◽  
Family Life ◽  
Design Methodology ◽  
Online Survey ◽  
Structured Interview ◽  
Structured Interviews ◽  
Content Type ◽  
Practical Implications

Purpose The purpose of this paper is to investigate perceptions towards a career in psychiatry among medical students and psychiatrists and identify how recruitment into the specialty may be improved. Design/methodology/approach This study locally compares medical student and psychiatric doctor responses to a structured online survey and structured interviews with key managerial figures in the Humber NHS Foundation Trust. Findings Comparison across two main areas (pre-decision exposure to psychiatry and reasons for considering a psychiatric career) found that both students and doctors were influenced to make a choice about a career in psychiatry during medical school. Medical students found compatibility with family life to be more important when considering psychiatry, whereas doctors cited content-based reasons as significant pull factors. Stigma and fear of being harmed deterred some students from choosing a career in psychiatry. Structured interview responses reiterated the importance of pre-medical school and undergraduate mentorship in bolstering future recruitment to psychiatry. Practical implications Medical students perceive certain career issues differently to their postgraduate counterparts. Widening the content-based appeal of psychiatry and optimising the medical school experience of the specialty via varied and high-quality placements may be a key step towards tackling the national shortfall in qualified psychiatrists. Originality/value This is the first published study comparing medical student and psychiatric doctor perceptions of a career in psychiatry.

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.

scholarly journals A biopsychosocial framework for recovery from COVID-19

2020 ◽  
Vol 40 (9/10) ◽  
pp. 1021-1039
Author(s):  
Kaz Stuart ◽  
Mark A. Faghy ◽  
Elaine Bidmead ◽  
Ruth Browning ◽  
Catriona Roberts ◽  
...  
Keyword(s):  
Living Arrangements ◽  
Design Methodology ◽  
Online Survey ◽  
Narrow Range ◽  
Analytical Framework ◽  
Content Type ◽  
Wide Range ◽  
Social Media Platforms ◽  
Practical Implications

PurposeThis paper proposes a biopsychosocial (BPS) analysis of COVID-19 experiences which enhances understanding of complex and interrelated factors and leads to the proposition of a BPS recovery framework.Design/methodology/approachOnline narrative research was used to explore people's experiences of COVID-19 and was conducted over a four-month period. The call was distributed via a short open-ended qualitative online survey advertised on social media platforms and 305 responses came from across England.FindingsThe findings illustrate people with a narrow range of BPS characteristics experienced over a wide range of BPS impacts which are nuanced, complex and dynamic. Left unaddressed these may create future adverse BPS characteristics. An integrated BPS framework for recovery is proposed to avoid such further negative outcomes from the pandemic.Research limitations/implicationsThe sample contained a bias in age, gender and living arrangements.Practical implicationsThe paper offers a clear framework to enable integrated holistic recovery/regrowth planning.Social implicationsUsing the framework would reduce social and health inequities which have been recently deepened by COVID-19 in the long-term.Originality/valueThe paper is original in its use of a BPS analytical framework.

An exploratory study on how SMEs are open to external sources of information

2019 ◽  
Vol 22 (5) ◽  
pp. 765-789 ◽  
Author(s):  
Moulay Othman Idrissi Fakhreddine ◽  
Yan Castonguay
Keyword(s):  
Design Methodology ◽  
Probit Model ◽  
Significant Heterogeneity ◽  
Sources Of Information ◽  
Policy Makers ◽  
Content Type ◽  
Recent Developments ◽  
External Sources ◽  
Canada Data ◽  
Practical Implications

Purpose The purpose of this paper is to draw on recent developments in the open innovation literature to explore whether the openness of SMEs to the four categories of external sources of information (ESI) is complementary, substitute or independent, while assessing the determinants of SMEs’ openness to these ESI. Design/methodology/approach This research is based on data from a survey of 451 manufacturing SMEs in the province of Québec, Canada. Data have been elaborated through a multivariate probit model to empirically show that SMEs are considered to be simultaneously open to different ESI. The results of this study show significant heterogeneity in the determinants of SMEs’ openness to these ESI. Findings The study found that the SMEs’ openness to different ESI seems to be complementary rather than substitute; and not all variables included in the model explain the SMEs’ openness to the different ESI. Practical implications The paper provides practical implications for managers and policy makers including the SMEs’ managers’ role to recognize the consolidation of different ESI jointly instead of separately. Furthermore, managers and policy makers should attempt to provide a fair context to SMEs to manage their openness ecosystem. Originality/value This study is virtually the first to investigate both the complementarity and the determinants of SMEs’ openness to different ESI using a sophisticated econometric model.

The cannabis festival: quality, satisfaction, and intention to return

2019 ◽  
Vol 10 (3) ◽  
pp. 267-283
Author(s):  
Soo Kang ◽  
Jeffrey Miller ◽  
Jaeseok Lee
Keyword(s):  
Design Methodology ◽  
Online Survey ◽  
Two Dimensions ◽  
Research Gaps ◽  
Policy Makers ◽  
Content Type ◽  
Intent To Return ◽  
The Usa ◽  
Intention To Return ◽  
Industry Professionals

Purpose The purpose of this paper is to understand how festival quality, satisfaction and intention to return among cannabis festival attendees were interrelated by using the 2018 Mile High 420 Cannabis Festival in Denver, Colorado, USA. Design/methodology/approach This study employed an online survey with festival attendees to the 2018 Mile High 420 Festival. A total of 664 attendees participated in the survey. Findings Findings of the study revealed the demographic profile of cannabis festival attendees (i.e. relatively young, single and evenly distributed in terms of gender and residency) and its relationships with respondents’ perceived festival qualities. In addition, two dimensions of festival quality unique to the context of marijuana festival influenced attendees’ satisfaction and intent to return significantly. Festival attendees’ travel characteristics were used to describe attendees’ satisfaction and intent to return to a different degree. This research has also highlighted a lack of research in the area of cannabis events/festivals. Originality/value This study is the first investigation that studied a cannabis-themed festival in the tourism literature. As legalization of recreational cannabis has been embraced in the USA and abroad (i.e. Canada), the findings of this empirical study will help the industry professionals and policy makers to understand this unprecedented SIT market and can be used as the benchmarks for their legal and operational practicality. Further, this study highlights research gaps in the tourism literature, and identifies those areas where future study is unlikely to provide new knowledge.

Institutional repository: access and use by academic staff at Egerton University, Kenya

2017 ◽  
Vol 38 (4/5) ◽  
pp. 276-284 ◽  
Author(s):  
Felicitas Ciabere Ratanya
Keyword(s):  
Design Methodology ◽  
Qualitative Data ◽  
Academic Staff ◽  
Point Of View ◽  
Institutional Repository ◽  
Content Type ◽  
Expected Benefits ◽  
The University ◽  
Practical Implications ◽  
Structured Questionnaire

Purpose The purpose of this paper is to examine the access and use of the institutional repository (IR) among academic staff at Egerton University. Design/methodology/approach The paper provides a description of the building and development of the IR at the Egerton university and describes expected benefits of the repository to the University and relevant stakeholders. A survey was conducted among 84 academic staff with an aim of examining their levels of awareness on the existence of the IR at the Egerton University and assess their access and use. Through a structured questionnaire both quantitative and qualitative data were collected. Findings The study revealed that majority of the academic staff at the Egerton University are still not aware of the existence of the IR. Staff also faced challenges in accessing and using the content available. The paper provided suggestions on how best to enhance the access and utilization of the IRs among the academic staff. Practical implications From a practical point of view, the paper provides implications on the access and use of IRs by the academic staff. The paper points out some challenges faced by this group of users which other academic institutions may try to solve in their respective contexts. Originality/value Findings and discussions provided in the paper will pave way to solving the challenges faced in access and use of IR by the academic staff at the Egerton University.

Bargaining over crowdfunding benefits

2018 ◽  
Vol 7 (2) ◽  
pp. 166-177 ◽  
Author(s):  
Marco Bade
Keyword(s):  
Bargaining Power ◽  
Design Methodology ◽  
Success Probability ◽  
Venture Capitalists ◽  
Policy Makers ◽  
Content Type ◽  
Equilibrium Allocation ◽  
Outside Options ◽  
Multi Stage ◽  
Practical Implications

Purpose Crowdfunding creates multifaceted benefits for different agents who all desire to extract some of these benefits. The purpose of this paper is to analyze the allocation of crowdfunding benefits among crowdfunders, entrepreneurs, and venture capitalists. Design/methodology/approach The present paper develops a multi-stage bargaining model with a double-sided moral hazard. Findings It is demonstrated that higher entrepreneurial bargaining power vis-à-vis the crowd may not always be beneficial for the venture. Most importantly, this is due to the reduced success probability of crowdfunding resulting from higher bargaining power of the entrepreneur. Bargaining power and the value of outside options determine the equilibrium allocation of crowdfunding benefits, expected venture value, and thus expected wealth of all agents. Practical implications Entrepreneurs face a tradeoff between venture quality gains and worse outcomes from crowdfunding campaigns. Crowdfunding success and thus venture quality gains are the ultimate goal of policy makers if they aim to enhance the overall social welfare. Originality/value This paper is the first to investigate how multifaceted crowdfunding benefits are allocated between the crowd, entrepreneurs, and venture capitalists. The paper furthers the development of an appropriate regulatory framework for crowdfunding by depicting new and original effects related to crowdfunding.

Methodological lapses in plant and equipment valuation amongst Lagos valuers

2019 ◽  
Vol 37 (4) ◽  
pp. 529-546
Author(s):  
Austin Chike Otegbulu
Keyword(s):  
Content Analysis ◽  
Best Practices ◽  
Design Methodology ◽  
Content Type ◽  
Potential Sources ◽  
Valuation Process ◽  
Practical Implications ◽  
Structured Questionnaire

Purpose The purpose of this paper is to investigate the level of discrepancy in the valuation process adopted by valuers in the study area with a view to provide solution. Design/methodology/approach The study is based on both structured questionnaire and content analysis of valuation reports. In total, 185 (41 percent) structured questionnaires were randomly distributed to practicing estate surveying firms; out of 450 firms in Lagos, 173 were retrieved and used for analysis. However, the content analysis was based on 54 valuation reports on plants and equipment to investigate the extent of compliance to valuation process, standard and best practices among practitioners. Findings The findings from the study show that most of the practitioners lack the expertise to carry out plant and machinery (P&M) valuation, and there is evidence of poor application of methodology and lack of adherence to standards. Practical implications The findings from this study will reinforce the need for specialization and enforcement of standard in plant and equipment valuation practice, which will enthrone consistency, uniformity and reliability. Originality/value This study is the first to deal with methodology lapses in plant and equipment valuation in the study area. Ashaolu (2016) worked on the inter-disciplinary nature of plant and equipment valuation, whereas Otegbulu and Babawale (2011) worked on valuer’s perception or potential sources of inaccuracy in P&M valuation in Nigeria.

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