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The purpose of this paper is to examine the influence of religiosity, gender and Islamic educational background of Muslims on zakat compliance. It also aims to identify which dimensions of religiosity are significantly related to zakat compliance.

The study uses a self-administered questionnaire that was distributed to working Muslims individuals in Klang Valley, Malaysia. Analysis of the data was based on 690 usable questionnaires.

The findings show that religiosity had a significant influence on zakat compliance and three dimensions of religiosity, namely obligation, virtues and vices, and optional ritual, were significantly related to zakat compliance. Gender was also significantly related to zakat compliance, but in a negative direction, suggesting that Muslim working females are less compliant to zakat obligations compared to their male counterparts. It is found that formal Islamic educational background had no significant influence on zakat compliance.

Given the importance of zakat collection to the growth of the economy and society, the findings of this paper might provide some insights to Muslim-majority countries and zakat institutions which areas require more attention to encourage zakat payment among Muslims.

Compared to prior zakat studies, the findings of this study were derived from a larger sample size of Muslim working respondents. Furthermore, this study also identifies which dimensions of religiosity are significantly related to zakat compliance. Hence this study enriches the scarce literature on zakat and religiosity.

The purpose of this paper is to examine the effect of International Financial Reporting Standards (IFRS) and the moderating role of national economic culture on investors’ herding practices in the European Union (EU) equity markets.

The study employs and modify two extensively applied herding measures of cross-sectional standard deviation and cross-sectional absolute deviation, using stock return dispersion as a function of aggregate market return as a proxy for herding behavior. The sample period stretches from January 1, 2001 until December 31, 2015.

The study finds that mandatory IFRS adoption significantly promotes investors’ herding practice in the EU equity markets. However, taking a further look, the results suggest that the new reporting regime seems not to be the only instigator for the observed herding practice; national economic culture, particularly individualism and masculinity, contribute significantly toward investors’ herd-formation around the mandatory IFRS adoption. Overall, it can be concluded that the notion that the adoption of IFRS improves information-based trading and mitigates irrational investment behavior might totally be inaccurate in some instances. For example, in the case of herding bias, the new reporting regime appears to have promoted the phenomenon.

The study employs an approach of herd detection, which explores evidence of herding toward the market consensus. Thus, the results do not in any way exclude the possibility that other types of herding behavior exist in the EU equity markets. Notwithstanding this caveat, the findings of this study would be of special relevance to academics, regulators and policymakers in performing a cost-benefit analysis of the IFRS adoption.

To the researchers’ knowledge, this study is first to explore the nexus between IFRS and investors’ herding practices, while highlighting the role of the national economic culture.

This study is conducted to identify which attributes that are considered important by accounting students of University of Malaya and International Islamic University of Malaysia in the job selection process. The questionnaires which lists the attributes of public accounting firms are distributed to the accounting students and they were asked to rate each attribute on a 5 point Likert scale. The students’ demographic profile and their academic achievements (CGPA) are also analysed to determine their relationships with the preference in the subjects’ job selection. It is found that the students rank opportunity and advancement as the most important attributes followed by office atmosphere/friendliness of staff and firms’ training programme. The findings from this study might assist public accounting firms in developing policies that might attract more quality recruits. They can also be used by institutions of higher learning to give more appropriate career advice to students who are seeking for their first accounting job.

This study aims to investigate the implication of workplace incivility among employees in the public service department in Putrajaya involving job satisfaction, work stress, psychological contract, knowledge sharing and work engagement.

This cross-sectional study examines the implication of workplace incivility among 180 employees in the Malaysian public service organization. Purposive sampling was used in this study. Partial least square was used to examine the measurement and the structural model of this study.

The result demonstrated that workplace incivility was associated with the psychological contract, job satisfaction, work stress and work engagement. The study also found that workplace incivility does not impact knowledge sharing in the public service organization department.

Future research could provide a more broadened scope to ensure the generalization of the results for the overall public service in Malaysia. Human resource development researchers could look into experimental studies to raise the awareness of workplace incivility that may lead to the decline of workplace incivility.

The research could trigger more empirical research toward understanding the phenomenon and implication of workplace incivility in the perspective of Malaysian public service organizations specifically in Asian countries, which are currently limited.

This paper aims to demonstrate the synthesis of polyesterification reaction of non-edible jatropha seed oil (JO) and acrylic acid, which leads to the production of acrylated epoxidised-based resin. To understand the physico-chemical characteristics when synthesis the JO-based epoxy acrylate, the effect of temperature on the reaction, concentration of acrylic acid and role of catalyst on reaction time and acid value were studied.

First, the double bond in JO was functionalised by epoxidation using the solvent-free performic method. The subsequent process was acrylation with acrylic acid using the base catalyst triethylamine and 4-methoxyphenol as an inhibitor respectively. The physico-chemical characteristics during the synthesis of the epoxy acrylate such as acid value was monitored and analysed. The formation of the epoxy and acrylate group was confirmed by a Fourier transform infrared spectroscopy spectra analysis and nuclear magnetic resonance analysis.

The optimum reaction condition was achieved at a ratio of epoxidised JO to acrylic acid of 1:1.5 and the reaction temperature of 110°C. This was indicated by the acid value reduction from 86 to 15 mg KOH/g sample at 6 hours.

The JO-based epoxy acrylate synthesised has a potential to be used in formulations the prepolymer resin for UV curable coating applications. The JO which is from natural resources and is sustainable raw materials that possible reduce the dependency on petroleum-based coating.

The epoxidised jatropha seed oil epoxy acrylate was synthesised, as a new type of oligomer resin that contains a reactive acrylate group, which can be alternative to petroleum-based coating and can used further in the formulation of the radiation curable coating.