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Chlorine is a liquefied gas, and is stored in large quantities for use in the chemical industry or in water treatment (e.g. the chlorination of swimming‐pool water). Chlorine is highly toxic and if released accidentally has the potential to kill or injure people in the vicinity of the storage tank. A geographic information system (GIS) is used to determine the impact of the release of chlorine from a tank in the area surrounding a swimming‐pool at the University Putra Malaysia (UPM). Spatial impact is determined using GIS software (GeoMedia Professional 5.1). Spatial analysis and buffering command are performed to locate affected residential areas near the UPM swimming‐pool. The findings mean that the affected residential area and its population can be evacuated more quickly and smoothly.

The purpose of this study is to examine the legal framework for court-annexed dispute resolution in courts with Sharī‘ah jurisdiction in Nigeria, Malaysia and Singapore. The major part of the study is dedicated to propose reforms in the administration of justice system in the courts with Sharī‘ah jurisdiction in Nigeria and the relevance of such reforms to the ongoing reforms in the Middle East and North African (MENA) countries.

This is an integrative literature review, which adopts a comparative approach in analyzing the conceptual framework of amicable dispute resolution in the modern world with particular reference to the Sharī‘ah court.

The findings of this research illustrate the adaptability of the practices in Malaysia and Singapore in the courts with Sharī‘ah jurisdiction in Nigeria and the MENA region.

An exposition of the dispute resolution processes in Islamic law reveals the relevance of these processes in modern reforms of the administration of justice system. The practical implications of this study include the streamlining of the rules and procedures of modern Sharī‘ah courts in post-revolution Arab countries to allow for court-annexed amicable (alternative) dispute resolution initiatives.

As far as it is known, this is the first conceptual study on the court-annexed dispute resolution frameworks of Sharī‘ah courts in three commonwealth jurisdictions.

This study aims to explore the perceptions of zakah institutions and the intention of society towards the application of blockchain technology in zakah management.

The nature of this study is qualitative, attempting to indulge into the contribution of Fintech in Islamic social finance. This study uses a mixed-method to gauge the perception of stakeholders. For the quantitative approach, a survey was carried out focussing on zakah receiver and zakah payer. The data then was analysed based on the technology acceptance model. While interview survey with multiple stakeholders (zakah institutions, JAWHAR and university) was conducted to gauge the perception of zakah institutions in using blockchain technology.

The findings of this study provide a positive view for zakah institutions to embrace the usage of blockchain in its management, however, there are several concern that needs to be addressed.

This study provides new insights to the body of knowledge especially in the zakah management system and Fintech. Besides, from a managerial aspect, this study contributes to the new practices that could be implemented in zakah institutions.

Many people lose jobs and income due to the economic turmoil and COVID-19 pandemic, which makes zakah an important Islamic social finance tool to assist in socio-economic development. It is high time for zakah institutions to implement blockchain especially during this pandemic crisis that requires a more contactless approach to ensure health and safety.

This study is important to encourage Islamic social finance institutions to embrace blockchain technology in providing an efficient service to the development of social and economic.

The paper aims to examine significant developments in the institutional framework for dispute resolution in the Islamic finance industry in Malaysia. Malaysia, as part of its efforts to consolidate its enviable Islamic finance industry, has strengthened its institutional framework for dispute resolution.

Data for this study were collected from both primary and secondary legal sources. Through a conceptual legal analysis, the institutional frameworks of dispute resolution in the Malaysia’s Islamic finance industry are studied.

The study finds that Malaysia is far ahead of other jurisdictions by a significant margin in spearheading reforms in the emerging global Islamic finance industry. The dispute resolution framework has been largely affected by the recent reforms.

Other jurisdictions may borrow a leaf from Malaysia’s initiative in providing a robust legal framework for dispute management in the Islamic finance industry.

Apart from adopting Malaysia’s framework and possibly adapting it to suit their specific local variations, other jurisdictions may also encourage Islamic financial institutions to incorporate effective dispute resolution processes in Islamic finance contracts.

This study critically discussed most recent developments in the institutional framework on dispute resolution in the Islamic finance industry in Malaysia.

This paper aims to examine two specific research issues among future members of the Malaysian accountancy profession. First, it explores the extent of committed academic dishonesty (AD) among accounting students in two institutions of higher learning in which Islamic orientation and emphasis are observably different. Second, it investigates whether pious accounting students are dishonesty-resistant, premising the investigation on the maintained assumption based on the Islamic religious scriptures that piety should be placed at the forefront of the crusade against academic malaise particularly AD.

Using a questionnaire survey to measure both AD and piety, the usable responses were analyzed using mean score and independent sample t-tests.

The results indicate that AD practices are within the safe and non-disturbing limit. The results on piety which form the crux of the research suggest that findings are sensitive to different piety measurement, indicating the need for a refine piety proxy in future Islamic piety research.

Notwithstanding the small sample based on only two universities, the results provide a critical basis for reality check and policy input on issues relating to AD and piety for all stakeholders, particularly in designing the relevant and necessary trainings and relevant policy formulation in addressing integrity issues in accounting education.

Halal food (HF) has received significant attention from scholars and practitioners. However, no studies have explored the distinct role played by HF literature as part of knowledge diffusion. Given the increasing number of scholarly outputs, this study aims to examine the HF development over the past decades comprehensively, including emerging topics and knowledge transmission paths and structure.

This study conducted a keyword co-occurrence network analysis and main path analysis (MPA). The MPA included four types of main paths to trace the historical formation of HF based on 253 articles extracted from the Web of Science database.

The findings show that: HF research revolves around several dimensions, including HF safety and trust, halal certification, HF supply chain management and attitudes towards HF purchasing, and the focus of HF research has shifted from the business perspective to the consumer perspective. In recent years, there has been a trend to explore how blockchains can benefit HF supply chains by improving traceability, transparency and consumer trust in HF.

This study addresses the need to examine the knowledge diffusion paths in the HF domain. This study offers a framework to investigate the knowledge dissemination and structure, helping researchers deal with hundreds of articles effectively and increasing their understanding of the past, present and future research trends in the HF domain.

The purpose of this paper is to identify the roles of government in promoting halal logistics.

This paper applied a systematic literature review (SLR) technique to assess published halal logistics academic literature.

The review identified six roles, namely, regulation, financial incentives, taxation, infrastructure, guidance and encouragement and education and labour supply.

This systematic review paper is considered amongst the first to attempt to consolidate the dispersed halal logistics literature and to systematically accentuate the pivotal role of government in the halal logistics industry.

This study aims to identify the suitable indicators and their scale for measuring the level of logistic halal implementation and then develops the measurement system based on those indicators and scales. Moreover, this research also applies the measurement system in food, beverage, and ingredient companies.

This study collected data through web-based closed questionnaires and short telephone interviews. This study succeeded in obtaining seven valid data sets from filling out validation and analytical hierarchy process questionnaires by a panel of experts. This study also obtained 97 valid data sets from filling out the questionnaire about the current condition of each indicator related to halal logistics (HL) implementation. Then, the framework for measuring HL implementation was designed based on the multi-attribute value theory approach.

The aggregate value of HL implementation in ingredient companies belongs to the excellent implementation category. In contrast, the aggregate value of HL implementation in food and beverage companies only belongs to the good implementation category. Then, according to the size of the company, the large-sized companies have the higher means of the aggregate value of HL implementation for preferred indicators than small- and medium-sized companies. However, all size companies belong to the good implementation category.

This research has several limitations. The preferred indicators are only measured by the Likert scales. Future research may benefit from inducing the qualitative approaches to measure the condition of each indicator better. Secondly, this research only consisted of 97 food, beverages and ingredients companies. Thirdly, this research only measured the HL implementations to a particular sector or industry. Future research could benefit from replicating the work in similar and dissimilar contexts, adding the sample size and comparing the level of HL implementation between Muslim and non-Muslim companies, and moreover, enhance the measurement of HL implementation by including consumers and other actors involved, such as the government.

This research provided a basis for helping the government and policymakers understand and evaluate non-performing indicators in HL implementation before formulating several actions.

Understanding the current HL implementation conditions could facilitate a more effective response in designing some appropriate alternative actions.

This research contributed to measuring HL implementation with a new indicator, a new scale and a new object in an empirical case of food, beverages and ingredient companies in Indonesia.

The purpose of this study is to explore the variables that affect Muslim consumers’ perception towards tax rebate over zakat on income in Malaysia.

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.

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.

This study will definitely play an important leading role for the policy-makers and academicians in understanding the perceptions of Muslim consumers.

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.

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.

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.

The purpose of this paper is to examine the relationship between corporate governance and financial stability of the Islamic banking institutions in Malaysia. Indeed, we do not know much about the relationship between the corporate governance variables and the financial stability of the Islamic banks (IBs) in Malaysia.

In this case, the level of bank stability is individually measured using the Z-score indicator. The corporate governance dimension in this study includes the Shari’ah board size (SBS) in addition to the size of board members and the proportion of independent directors in the board. Using a yearly bank-level data of 16 IBs in Malaysia from 2005 to 2015, this paper utilizes the fixed effect, the GLS random-effect models and the OLS methods to provide empirical evidences. Moreover, this work aims to focus on the country-level data of Malaysia’s banking sector and introduced the corporate governance variables in this model.

To the authors’ knowledge, this is the first empirical analysis of country-level data in the Malaysia’s banking industry with this research approach. The study found that the percentage of independent members in the board of directors has a significant positive impact on the financial stability of the IBs. However, the SBS and the size of board are found to have no influence toward financial stability.

With this paper, the authors hope to clarify the relationship between corporate governance and financial stability of the Islamic banking, and provide additional insights to the emerging literature of Islamic banking.