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Previous studies described the professional zakat had been limited. Generally, the past authors conducted a quantitative method with general results and did not focus on the behaviour of people who pay the professional zakat. As a result, the purpose of this study is to provide a comprehensive understanding of how the general public can pay their zakat using Bloom’s theory.

This research uses primary data with in-depth interviews from five informants, including civil servants (PNS) and private employees. Spiral analysis was used to analyse the data, arrange it, read it frequently, take brief notes, find categories, interpret and summarise it.

The results show Bloom’s theory can accommodate muzakki’s behaviour by paying professional zakat. It can be seen from the following conclusions: firstly, in the cognitive domain, muzakki’s behaviour of paying the professional zakat was motivated by their memories (experiences), the ability to interpret, the ability to understand the principles of zakat, the ability to understand the relations and the ability to understand the role of zakat from its norms. Secondly, in the affective domain, muzakki’s behaviour in paying the professional zakat was motivated by their ability to receive, give positive value, call others and dare to take risks. Thirdly, in the psychomotor domain, guided practice, mechanised practice and adoption drive muzakki’s behaviour of paying zakat.

This study has limitations regarding the number of samples (informants). In addition, the results of the research are designed to be very subjective so that they cannot be generalised to phenomena that exist in other places and countries that also require zakat in the profession. In the future, the results of this study can be used as a variable development with quantitative methods so that it can involve more samples to get maximum and a broader result.

This research has a valuable managerial impact on the zakat management institutions, particularly in Langsa, Aceh, Indonesia and all zakat institutions worldwide. Therefore, the central government can evaluate the zakat gap through various socialisation activities by promoting the cognitive, affective and psychomotor domains. Socialisation should improve people’s behaviour to pay zakat so that the amount of zakat collected will be higher and will reduce the gap between the potency of zakat and the zakat in reality which has been unequal so far.

This research will contribute to the significant development of zakat in terms of studying the behaviour of muzakki paying the professional zakat. Although the theory of planned behaviour was dominated by previous research, this research reveals other aspects of muzakki behaviour using Bloom’s model by elaborating on cognitive, affective and psychomotor domains.

Sees the objective of teaching financial management to be to help managers and potential managers to make sensible investment and financing decisions. Acknowledges that financial theory teaches that investment and financing decisions should be based on cash flow and risk. Provides information on payback period; return on capital employed, earnings per share effect, working capital, profit planning, standard costing, financial statement planning and ratio analysis. Seeks to combine the practical rules of thumb of the traditionalists with the ideas of the financial theorists to form a balanced approach to practical financial management for MBA students, financial managers and undergraduates.

The purpose of this study is to examine the association between employment status and financial resilience during the COVID-19 pandemic.

This study employed US nationally representative data. A financial resilience index was created based on households' ability to pay for basic living expenses and the resources used to meet such needs. Employment status was categorized into seven groups based on whether the respondent worked for pay in the last seven days, experience of income shock since the start of the pandemic for workers' household and reasons for not working for non-workers' household. A generalized linear model (GLM) model was used to examine the relationship between respondent employment status and household financial resilience. An ordinary least square (OLS) logistic regression with no proportional odds assumption was employed to investigate the association between the respondent's employment status and household ability to pay for basic living expenses. A logistic regression was utilized to explore the relationship between respondent employment status and resources used by the household to pay for basic living expenses.

The top three least financially resilient households include those in which the respondent's work was affected by the pandemic, the respondent did not work due to being sick with COVID or caring for someone with COVID and the respondent did not work due to fear of COVID.

Future research should distinguish the reasons for not working when examining the association between unemployment and household financial resilience as well as their overall financial wellbeing. Cross-sectional data cannot establish a causal relationship. Findings using US data may not be generalized to other countries.

Workers with health and employment risks and financial professionals working with these clients should consider these risks when building household financial safety net. Policymakers should develop measures to allow normal business operations while effectively contain the spread of the COVID-19 virus.

This study created a financial resilience index that considers various household situations, allows both internal and external resources to be utilized to cover basic living expenses and reflects the diverse nature of financial resilience. This study is the first to look into voluntary and involuntary labor force separation for COVID-19 and non-COVID-19 related reasons.

Few issues in recent times have so provoked debate and dissention within the library field as has the concept of fees for user services. The issue has aroused the passions of our profession precisely because its roots and implications extend far beyond the confines of just one service discipline. Its reflection is mirrored in national debates about the proper spheres of the public and private sectors—in matters of information generation and distribution, certainly, but in a host of other social ramifications as well, amounting virtually to a debate about the most basic values which we have long assumed to constitute the very framework of our democratic and humanistic society.

This services marketing research provides a theoretical framework for experiential and relationship marketing and extends the theory of transcendent customer experience (TCE). Specifically, this paper aims to identify how the drivers (emotional intelligence [EI]), outcomes (customer loyalty, willingness to pay and word of mouth [WOM] intentions) and influences (openness to experience) of TCE are integrated. The research contributes to the theoretical debate regarding ability-based and self-reported EI measures by examining their influence on TCE.

Students and general consumers provided data through structured online surveys in three survey-based experiments. Linear and multiple regressions, mediation analyses and simple effects tests were used for data analysis.

Findings suggest that self-reported and ability-based measures of EI influence TCE differently. Participants who had high self-reported EI evaluated positive service encounters as more transcendent than they evaluated negative service encounters. Participants who had high ability-based EI evaluated positive service encounters as less transcendent than they evaluated negative service encounters. TCE experiences evoked higher loyalty, willingness to pay (WTP) and WOM recommendations. Furthermore, dispositional factors were significant in forming TCE: participants who were highly open to experience and had high ability-based EI interpreted their service encounter as less transcendent than did participants who were more closed to experience and had low ability-based EI.

TCE, a relatively new concept, offers theoretical advancement in context and constructs. The student-provided data gave high internal validity; the general consumer-provided data gave external validity. Ideally, a future field study in an actual consumption setting should replicate the findings. A self-reported questionnaire used to measure constructs may have introduced common method variance that biased the results.

By understanding that EI affects perceptions of transcendence in positive/negative service encounters, marketers can better implement consumer-oriented marketing strategies that will enhance TCE, customer loyalty, WTP and WOM.

Despite considerable research in experiential and relationship marketing, room remains for theoretical and practical enhancement in the under-researched concept of TCE. This research is the first attempt to extend TCE theory to marketing by identifying the drivers, outcomes and moderators of TCE in service encounters. The research also provides theoretical advancement in EI research. The results contradict previous research claiming that ability-based and self-reported measures are equally valid. Instead, using the two EI scales interchangeably leads to potentially different outcomes.

The purpose of this paper is to provide a brief overview of the issues of simplicity, transparency, equity and effectively administering the United States tax code.

Based upon a literature study and discussions with leading tax professionals.

Tax systems that are difficult to comply with and administer may lack transparency. A nontransparent tax system could be difficult to administer because tax administrators may have difficulty consistently applying the law to taxpayers in similar situations. In this sense, transparency is closely linked to the simplicity and effectively administering the United States tax system.

Provides for a non‐technical read for managers who seek a high level overview of the subject and are non‐tax professionals.

Legislation is being prepared in both Canada and the USA to force a new social reality on the workplace in which pay systems will be made equitable. The vehicle will be job evaluation. This article details, in practical terms, how job evaluation techniques can be used as a means of social‐reorientation towards a new era of industrial relations.