A Conceptual Model of Zakat Payers' Trust in a Zakat Institution in Kelantan

Author(s):  
Rufaidah Mat Nawi ◽  
Nadzirah Mohd Said ◽  
Hazriah Hasan

Zakat institutions are obliged to collect zakat from every eligible Muslim because their existence manages the institution by distributing the wealth from the wealthy Muslims to zakat asnafs. However, the zakat institutions still fail to ensure that every one of zakat payers will comply with paying through the institutions. Zakat payers' trust affects their zakat compliance behavior (Mustafa et al., 2013). According to research done by Faizal and Ramli (2017), compliance behavior is one factor that influences the act of tax compliance. This finding supports the prior studies by Kastlunger et al. (2013), who say that high trust causes the increase in tax compliance. The same case goes with paying zakat. Zakat payers' trust is essential in ensuring zakat payers pay zakat through the formal channels. According to Ahmad, Wahid, and Mohamad (2006), zakat payers' dissatisfaction towards zakat distribution practices by zakat institutions leads them to pay zakat directly to asnafs. Thus, this proves that lack of trust by zakat payers can increase the self-distribution practice and leakage in zakat collection. According to a report by Populus (2018), donors are most likely to donate their money to support causes by charities if charities are good at managing funds and demonstrate impacts for their causes. Otherwise, they will lose trust in those charities. As in this study, the main focus to study zakat payers' trust is to reduce the increase in self-distribution practice and gradually lead to maximize the zakat collection in the future. Based on that reason, this study determines which factors should be focused on to increase zakat payers' trust. The proposed factors in this study are disclosure practices, council board, and stakeholder management practices. Thus, the paper aims to develop a conceptual model of zakat payers' trust in a zakat institution in Kelantan. Keywords: Council board; Disclosure practices; Stakeholder management practices; Zakat payers' trust.

Author(s):  
Catherine Rottenberg

Chapter 4 examines two well-trafficked mommy blogs written by Ivy League–educated professional women with children. Reading these blogs as part of the larger neoliberal feminist turn, the chapter demonstrates how neoliberal feminism is currently interpellating middle-aged women differently from their younger counterparts. If younger women are exhorted to sequence their lives in order to ensure a happy work-family balance in the future, for older feminist subjects—those who already have children and a successful career—notions of happiness have expanded to include the normative demand to live in the present as fully and as positively as possible. The turn from a future-oriented perspective to “the here and now” reveals how different temporalities operate as part of the technologies of the self within contemporary neoliberal feminism. This chapter thus demonstrates how positive affect is the mode through which technologies of the self-direct subjects toward certain temporal horizons.


Author(s):  
Daphna Oyserman

Everyone can imagine their future self, even very young children, and this future self is usually positive and education-linked. To make progress toward an aspired future or away from a feared future requires people to plan and take action. Unfortunately, most people often start too late and commit minimal effort to ineffective strategies that lead their attention elsewhere. As a result, their high hopes and earnest resolutions often fall short. In Pathways to Success Through Identity-Based Motivation Daphna Oyserman focuses on situational constraints and affordances that trigger or impede taking action. Focusing on when the future-self matters and how to reduce the shortfall between the self that one aspires to become and the outcomes that one actually attains, Oyserman introduces the reader to the core theoretical framework of identity-based motivation (IBM) theory. IBM theory is the prediction that people prefer to act in identity-congruent ways but that the identity-to-behavior link is opaque for a number of reasons (the future feels far away, difficulty of working on goals is misinterpreted, and strategies for attaining goals do not feel identity-congruent). Oyserman's book goes on to also include the stakes and how the importance of education comes into play as it improves the lives of the individual, their family, and their society. The framework of IBM theory and how to achieve it is broken down into three parts: how to translate identity-based motivation into a practical intervention, an outline of the intervention, and empirical evidence that it works. In addition, the book also includes an implementation manual and fidelity measures for educators utilizing this book to intervene for the improvement of academic outcomes.


Author(s):  
Benjamin R. Levy

After John Cage’s 1958 Darmstadt lectures, many European composers developed an interest in absurdity and artistic provocation. Although Ligeti’s fascination with Cage and his association with the Fluxus group was brief, the impact it had on his composition was palpable and lasting. A set of conceptual works, The Future of Music, Trois Bagatelles, and Poème symphonique for one hundred metronomes, fall clearly into the Fluxus model, even as the last has taken on a second life as a serious work. This spirit, however, can also be seen in the self-satire of Fragment and the drama and irony of Volumina, Aventures, and Nouvelles Aventures. The sketches for Aventures not only show the composer channeling this humor into a major work but also prove to be a fascinating repository of ideas that Ligeti would reuse in the years to come.


Molecules ◽  
2020 ◽  
Vol 26 (1) ◽  
pp. 173
Author(s):  
Marina Kurbasic ◽  
Ana M. Garcia ◽  
Simone Viada ◽  
Silvia Marchesan

Bioactive hydrogels based on the self-assembly of tripeptides have attracted great interest in recent years. In particular, the search is active for sequences that are able to mimic enzymes when they are self-organized in a nanostructured hydrogel, so as to provide a smart catalytic (bio)material whose activity can be switched on/off with assembly/disassembly. Within the diverse enzymes that have been targeted for mimicry, hydrolases find wide application in biomaterials, ranging from their use to convert prodrugs into active compounds to their ability to work in reverse and catalyze a plethora of reactions. We recently reported the minimalistic l-His–d-Phe–d-Phe for its ability to self-organize into thermoreversible and biocatalytic hydrogels for esterase mimicry. In this work, we analyze the effects of terminus modifications that mimic the inclusion of the tripeptide in a longer sequence. Therefore, three analogues, i.e., N-acetylated, C-amidated, or both, were synthesized, purified, characterized by several techniques, and probed for self-assembly, hydrogelation, and esterase-like biocatalysis. This work provides useful insights into how chemical modifications at the termini affect self-assembly into biocatalytic hydrogels, and these data may become useful for the future design of supramolecular catalysts for enhanced performance.


2018 ◽  
Vol 25 (6) ◽  
pp. 690-706 ◽  
Author(s):  
Rebecca Jing Yang ◽  
Sajani Jayasuriya ◽  
Chathuri Gunarathna ◽  
Mehrdad Arashpour ◽  
Xiaolong Xue ◽  
...  

Purpose The complicated nature of megaprojects requires appropriate analysis of multiple stakeholders to achieve project objectives and to accommodate stakeholder interests. During the last two decades, many stakeholder theories and empirical studies have sprouted. Although previous studies have contributed to the development of stakeholder theory, it seems that these theoretical advances have not been fully adopted and acknowledged in practices, especially in megaprojects. The purpose of this paper is to explore the evolution of stakeholder analysis and engagement practices adopted in the Australian megaprojects over the last two decades. Design/methodology/approach Four mega construction projects are described and analysed in this study. Secondary data were first assembled in order to get general knowledge of each case. Interviews were conducted with the project directors. Project documents were collected from the project teams and reviewed. Wherever the project information was unclear, e-mails were sent to the directors and the team members to confirm the details. Findings Project teams have started to apply snowball rolling and stakeholder attribute assessment methods to analyse stakeholders. However, there is still a way to adopt the “network” analysis perspective because the project teams are reluctant to use complicated tools which need specialists’ assistance. The stakeholder engagement practices have evolved to an extent where the project teams monitor the dynamics of stakeholders’ requirements. Projects teams have identified the importance of continuity to manage stakeholders in these massive projects. However, a structured method selection mechanism for stakeholder engagement has not been developed. Originality/value This study will help academics to understand the adoption progress and status of stakeholder management methods.


2014 ◽  
Vol 7 (2) ◽  
pp. 215-230 ◽  
Author(s):  
Michael Young ◽  
Raymond Young ◽  
Julio Romero Zapata

Purpose – This paper aims to examine the notion of maturity assessment and maturity models more broadly and goes on to examine the findings from the assessments of project, programme and portfolio maturity undertaken across Australian Government agencies. Design/methodology/approach – A statistical analysis was performed to determine the level of maturity that best represents the Australian Federal Government agencies as a whole. The unit of analysis in this study is the agencies overall scores in each sub-model across the seven perspectives of the portfolio, programme and project management maturity model (P3M3) maturity model. Findings – This study has identified a number of interesting findings. First, the practices of project, programme and portfolio across the dataset practiced independently of each other. Second, benefits management and strategy alignment practices are generally poor across Australian Government agencies. Third, programme management practices are the most immature. Finally, the results showed a high sensitivity to the “generic attributes” of roles and responsibilities, experience, capability development, planning and estimating and scrutiny and review. Research limitations/implications – All data used in this analysis are secondary data collected from individual Australian Government agencies. The data were collected by accredited consultants following a common data collection method and using a standard template to ensure a consistent approach. Practical implications – The study poses some implications for practice, particularly given the context of Australian Federal Government agencies current plans and action to improve organisational maturity. The study suggests that benefits management processes at the project level and benefits management, governance and stakeholder management processes at the programme level should be an area of focus for improvement. Originality/value – This study is the first attempt to systematically review the data collected through such an assessment and in particular identify the findings and the implications at a whole of government level.


PEDIATRICS ◽  
1982 ◽  
Vol 70 (4) ◽  
pp. 565-565
Author(s):  
T. E. C.

The following editorial published in 1856 in Hall's Journal of Health, a well- read publication of the 1850s, will vividly demonstrate how much our attitude toward rearing our daughters has changed since 1856. OUR DAUGHTERS Are the hope of our country's future. Their physical, moral and domestic education, are of an importance which no array of figures can express, which multitudes of ponderous tomes could not adequately portray. As is the mother, so is the man. If she be a woman of physical vigor, a high guaranty is given of healthy children. If her moral character is pure, formed in the mould of Bible piety, we may anticipate for her offspring, lives of the self same piety, with its benevolent influences spreading far and wide, from all their habitations. If the mother in her domestic relations, be a pattern for all that is cleanly and systematic, and punctual and prompt and persevering, with womanly dignity and lovingness pervading all, then may we look for every son of such a woman to be a man of mark for his time, and for every daughter, to become a wife well worthy of a king. When such destinies hang upon the future of our daughters, ought they to be hurried from a loving mother's side at seventeen, at fifteen, at twelve, to be purchased care of a governess? To the herded tuition of fashionable boarding schools, where glitter and superficiality and empty show predominate; where nothing that is radically useful and good is thorough; where associations are inevitable, with the children of the parvenue, as well as with the scion of the decayed aristocrat, thus exposing the pure heart to the withering and corrupting examples of mere pretence and of baseless pride?


2017 ◽  
Vol 13 (1) ◽  
pp. 31
Author(s):  
Endang Satyawati ◽  
Mardanung Patmo Cahjono

Taxes are a financial source for state revenues, so that the tax authorities as the tax collector must perform outreach to tax payers and improve tax compliance. This study aims to determine the effect of the self-assessment system and the information system of taxation on tax payer compliance. The analysis tool used regression analysis to examine the effect of independent variables on the dependent variable. The result of research that the self-assessment system and the information system of taxation positive effect on tax compliance. The study is expected to contributed positively both to the tax office and can be used as a reference for further research.Keywords: self-assessment system, the information system of taxation, and tax compliancePajak adalah sumber keuangan untuk penerimaan negara, sehingga otoritas pajak sebagai pemungut pajak harus melakukan penjangkauan ke wajib pajak dan memperbaiki kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sistem self-assessment dan sistem informasi perpajakan terhadap kepatuhan wajib pajak. Alat analisis yang digunakan adalah analisis regresi untuk menguji pengaruh variabel bebas terhadap variabel dependen. Hasil penelitian bahwa sistem self-assessment dan sistem informasi perpajakan berpengaruh positif terhadap kepatuhan pajak. Penelitian ini diharapkan dapat memberikan kontribusi positif baik terhadap kantor pajak maupun dapat dijadikan referensi untuk penelitian lebih lanjut.Kata kunci: sistem asesmen diri, sistem informasi perpajakan, dan kepatuhan pajak


Author(s):  
Tatyana Ya. Kuznetsova

Features of the actual stage of the librarian development caused by the global process of society informatization are shown. The main socio-cultural transformations of libraries during this process and their functional characteristics are described. Three-component conceptual model of the future library as a link in the social communication system is proved in the paper


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