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Article
Publication date: 20 January 2020

Mastura Ab. Wahab and Tajul Ariffin Masron

Throughout the extant studies on Islamic work values, many variations in the concept of Islamic work values were found. This has created some confusions and misunderstandings on…

Abstract

Purpose

Throughout the extant studies on Islamic work values, many variations in the concept of Islamic work values were found. This has created some confusions and misunderstandings on what is the core of Islamic work values that is highly emphasized by Islam. The unanimity of Islamic work values is fundamental to Islamic organizations, and businesses in particular, as it indicates ethical, effectiveness and religious reputations of the organizations. This paper aims to identify the core Islamic work values based on Islamic legal texts (the Qur‘an and the Hadith as the two main Islamic sources), the writings of Islamic scholars and then to have experts verify whether or not the identified work values are core Islamic work values.

Design/methodology/approach

The paper used a qualitative approach where Islamic legal texts (the Qur’an and the Hadith) as well as the writing of Islamic scholars were used as a main reference to identify the core Islamic work values. These identified core Islamic work values were later verified by the muftīs. The verification assessment involved six muftīs from Malaysia.

Findings

The final result revealed that 14 core Islamic work values have been verified by the muftīs. These 14 considered core Islamic work values are essential work values of Islam which are important to achieve effective work performance.

Research limitations/implications

The findings presented are useful for managers and employees in Islamic organizations to decide on what Islamic work values that should be given more precedence and to be practised in their organizations.

Originality/value

This is a novel study that combines two approaches, the Islamic legal texts and muftīs verification regarding the work values obtained that can be accepted as the core Islamic work values. Therefore, these findings can be a guide for many future studies in the area of Islamic work values.

Details

Journal of Islamic Accounting and Business Research, vol. 11 no. 1
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 28 July 2020

Afef Khalil and Neila Boulila Taktak

The purpose of this study is to examine the relationship between corporate governance and financial soundness of Islamic banks. Precisely, this study examines the Shariah Board’s…

Abstract

Purpose

The purpose of this study is to examine the relationship between corporate governance and financial soundness of Islamic banks. Precisely, this study examines the Shariah Board’s characteristics and empirically diagnoses its impact on the financial soundness of Islamic banks.

Design/methodology/approach

In this case, the level of bank soundness is individually measured using the z-score indicator. Regression analyses are applied to test the impact of the Shariah Board’s characteristics on the financial soundness of Islamic banks, using a panel data set of 67 Islamic banks – covering 20 countries during the period 2005–2014.

Findings

The model shows that the size of the Shariah Board has a negative and significant impact on the financial soundness of Islamic banks. However, the Shariah scholar with knowledge in finance/accounting, the presence of Mufti, the interlocked Shariah scholar and the foreign Shariah scholar do not have any significant impact on the financial soundness of Islamic banks.

Practical implications

This study contributes to fill the gaps in the literature that discussed the Shariah Boards’ role in the governance of Islamic banks. In addition, it provides practical implications to the Shariah Boards’ members in the Islamic banks and calls for setting a sufficient number of scholars for each Shariah Board.

Originality/value

With this paper, the authors aim to clarify the relationship between Shariah Board and financial soundness of the Islamic banking, and provide additional insights to the emerging literature of Islamic banking. Contrary to previous research studies, the authors use an additional hypothesis, i.e. the presence of Mufti that has a positive and significant effect on the financial soundness of Islamic Banks. Methodologically, the authors incorporate a new measure to evaluate empirically the impact of Shariah Board members with knowledge of finance and accounting on the financial soundness of Islamic banks.

Details

Journal of Islamic Accounting and Business Research, vol. 11 no. 9
Type: Research Article
ISSN: 1759-0817

Keywords

Book part
Publication date: 19 November 2018

Fatima Aziz

Anglo-centric scholarship understands authenticity of online mediated performance for acquiring fame as a context-dependent claim, requiring labor in displaying a vulnerable self…

Abstract

Anglo-centric scholarship understands authenticity of online mediated performance for acquiring fame as a context-dependent claim, requiring labor in displaying a vulnerable self that is evaluated and validated by a relevant audience. This book chapter examines this concept in a non-Western context through a case study of a Pakistani microcelebrity, Qandeel Baloch. By explaining how Pakistani broadcast celebrity performances continue to be evaluated by religious and moral standards, this analysis finds how a transgressive performance shapes an authentic microcelebrity claim on social media.

Details

Microcelebrity Around the Globe
Type: Book
ISBN: 978-1-78756-749-8

Keywords

Book part
Publication date: 12 January 2021

Davide Nicolini, Juliane Reinecke and Muhammad Aneeq Ismail

In this paper, the authors explore the specific nature of material-based legitimation and examine how it differs from other forms of legitimation. Prior studies of institutional…

Abstract

In this paper, the authors explore the specific nature of material-based legitimation and examine how it differs from other forms of legitimation. Prior studies of institutional legitimacy have predominantly focused on the discursive and iconic aspects of legitimation, with much less focus placed on the role of materiality. To advance our argument, the authors introduce the notion of enactive legitimation. The authors suggest that legitimation is derived from and supported by the ongoing engagement and interaction with materials and material-based practices. To elaborate our argument, the authors study a case of the use of material signification to legitimize a new financial product within Islamic banking. The authors show that the legitimacy of the product is grounded in materials and the materiality of a number of ritualized practices. Materials and practices, however, also impose their own specific constraints on the process, and do so in ways that are more evident than when legitimation is based on signs and symbols (both language and images). The paper contributes to practice-based institutionalism by leveraging one of the central tenets of practice theory to extend the understanding of legitimation. It also illustrates what practice-based sensitivity may look like in action.

Details

On Practice and Institution: New Empirical Directions
Type: Book
ISBN: 978-1-80043-416-5

Keywords

Article
Publication date: 8 June 2015

Riaz Ahmad Mufti, Rehan Zahid, Farrukh Qureshi and Jawad Aslam

The purpose of this paper is to understand the effect of engine operating conditions and lubricant friction modifier on direct acting tappet rotation. In this research work, novel…

Abstract

Purpose

The purpose of this paper is to understand the effect of engine operating conditions and lubricant friction modifier on direct acting tappet rotation. In this research work, novel method of measuring engine tappet rotation speed has been developed. The technique is so novel. It allows the measurement on real production engine with no modification to the engine tappet bore. Also, In this paper, the effect of engine operating conditions and the effectiveness of friction modifier on tappet rotation is reported.

Design/methodology/approach

For the very first time, for the purpose of measuring follower rotation in a real production engine, a 4 × 6 mm2 electronic chip called Gradiometer is mounted outside the tappet housing, allowing the monitoring of tappet rotation speed without the need to machine a hole in the tappet bore. This novel technique is adopted on Mercedes Benz OM464 engine to study the effect of engine conditions and lubricant chemistry on tappet performance.

Findings

The main outcome of this research work is the development of novel method of measuring tappet rotation. Also, during the experiments, it was revealed that although friction modifiers help in reducing friction at the cam/tappet interface, they can also adversely affect the tappet rotation speed.

Originality/value

The novel technique developed in the research work is one of the most cost effective and simple to use. Researches can adopt the technique to study the tribological performance of direct acting tappet on real production engine. Researches acknowledge the effectiveness of friction modifiers in valve train but its effect on rotation which plays a key role in the component durability has not been the focus of most of the researches mainly due to lack of effective techniques.

Details

Industrial Lubrication and Tribology, vol. 67 no. 4
Type: Research Article
ISSN: 0036-8792

Keywords

Open Access
Article
Publication date: 10 July 2017

Wasiullah Shaik Mohammed, Mufti Abdul Kader Barkatulla, Mohammed Husain Khatkhatay and Zaffar Abbas

The purpose of this paper is to study the concept of purging and present a comparative study of the existing purging methodologies prevailing in the market with a view to evolving…

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Abstract

Purpose

The purpose of this paper is to study the concept of purging and present a comparative study of the existing purging methodologies prevailing in the market with a view to evolving a more effective method of capturing the entire impure income to be purged.

Design/methodology/approach

To illustrate the present discussion, a case study of purging based on numerical examples has been included. The argument has also been supported with empirical data related to the universe of Sharīʿah-compliant stocks listed on Indian stock exchanges.

Findings

During the study, it was found that the existing purging methodologies of calculating impure income to be purged have conceptual and practical shortcomings.

Research implications/limitations

The scope of the current research is limited to calculation of impure income which accrues on account of Sharīʿah non-compliant investments directly or indirectly. It does not try to quantify the benefit which may be imputed in the form of capital gains made in trading of the investee company shares due to higher market value of the shares as a result of the impure income earned by the investee company. The paper has focused on identifying and calculating the impure income on account of interest. Impure income earned from specific Sharīʿah non-compliant products or services has not been considered directly. The reason for this is that companies dealing in such products or services are generally excluded at the business screening stage itself. In the case of those companies which derive a relatively small proportion of their total income from such activities and pass the business screening stage, the quantum of the impure income is not generally reported separately in company accounts.

Practical implications/limitation

The result of adopting the proposed methodology will lead to complete purging of impure income (to the extent that is possible under present Company Law and stock exchange reporting regulations). Implementation of the proposed method requires a proper understanding of the working of listed companies and either a sound mathematical background or access to a software application to calculate the impure income to be purged.

Originality/value

The current paper is original and based on the authors’ personal understanding and experience of providing Sharīʿah consultancy services related to Sharīʿah-compliant investments.

Details

ISRA International Journal of Islamic Finance, vol. 9 no. 1
Type: Research Article
ISSN: 0128-1976

Keywords

Article
Publication date: 18 January 2021

Fathullah Asni and Jasni Sulong

The purpose of this paper is to study the differences in fatwa amongst official fatwa institutions in Malaysia comprising the State Mufti’s Departments (SMDs), the National Fatwa…

Abstract

Purpose

The purpose of this paper is to study the differences in fatwa amongst official fatwa institutions in Malaysia comprising the State Mufti’s Departments (SMDs), the National Fatwa Committee Muzakarah (NFCM) and the National Bank Shariah Advisory Council (NBSAC) regarding the conditional gift issue and to propose a uniformed fatwa by taking an approach of celebrating views of all the official fatwa institutions involved.

Design/methodology/approach

The methodology used for this study is qualitative; data was collectedthrough library research and field studies.[AQ1] The library research was accomplished by examining books, statutes and related circulars, while field studies were conducted through unstructured interviews with eight Shariah (Sharia) officers and two academicians from SMDs, NFCM, NBSAC and public universities.

Findings

The findings of the study found that the conditional hibah (ruqba and 'umra) is valid as far as gifting is concerned, while the conditions pertaining to it are null and void. The findings also found that the concept of mura’ah al-khilaf and ma’alat al-af’al can be practised by applying conditional hibah to maintain maslahah, as provided under the concept of maqasid al-Shariah. Hence, this study proposed that formal fatwa institutions consisting of SMDs, NFCM and NBSAC issue a comprehensive guideline in contracting conditional hibah by providing an explicit provision on the recognised and different opinions about the said hibah.

Originality/value

The study analyses the differences of opinions of the official fatwa on conditional hibah issued by SMDs, NFCM and NBSAC based on the discipline of usul al-fiqh. It is found that conditional hibah is not allowed in Islamic law. It also found that conditional hibah granted by the NBSAC is not in adherence to the strict permission granted by Islamic law. Therefore, taking into consideration all the fatwas issued by the fatwa bodies, the researchers proposed to celebrate all official fatwas using the method of mura'ah al-khilaf and ma’alat al-af'al.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 14 no. 4
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 21 October 2019

Shaista Mufti

The purpose of this paper is to review a case of a man with intellectual disability, autism and challenging behaviour who presented with vomiting, regurgitations and significant…

Abstract

Purpose

The purpose of this paper is to review a case of a man with intellectual disability, autism and challenging behaviour who presented with vomiting, regurgitations and significant weight loss.

Design/methodology/approach

The paper examines the case history and identifies challenges contributing to symptom classification and management of a patient with intractable vomiting, regurgitations and significant weight loss.

Findings

This case illustrates the importance of the multidisciplinary team working required to reduce morbidity and risk of mortality, as well as highlighting some of the challenges associated with coordinating different approaches from different agencies. Pharmacological management did not result in lasting symptom resolution in this case. Difficulties in establishing diagnostic certainty and consideration of whether symptoms could be consistent with rumination syndrome are also discussed. The value of consistent implementation of positive behavioural support is also demonstrated.

Originality/value

The rapid and dangerous weight loss described in this case is associated with adverse physical health outcomes and has generated significant anxiety resulting in extensive liaison between primary and secondary mental and physical health services. Additionally, it considers whether the symptoms could be attributed to the relatively rare diagnosis of rumination syndrome which is historically underdiagnosed.

Details

Advances in Mental Health and Intellectual Disabilities, vol. 13 no. 6
Type: Research Article
ISSN: 2044-1282

Keywords

Article
Publication date: 26 June 2018

Rehan Zahid, Masjuki Hj. Hassan, Abdullah Alabdulkarem, Mahendra Varman, Md. Abul Kalam, Riaz Ahmad Mufti, Nurin Wahidah Mohd Zulkifli, Mubashir Gulzar, Muhammad Usman Bhutta, Mian Ashfaq Ali, Usman Abdullah and Robiah H. Yunus

There is a continuous drive in automotive sector to shift from conventional lubricants to environmental friendly ones without adversely affecting critical tribological performance…

Abstract

Purpose

There is a continuous drive in automotive sector to shift from conventional lubricants to environmental friendly ones without adversely affecting critical tribological performance parameters. Because of their favorable tribological properties, chemically modified vegetable oils such as palm trimethylolpropane ester (TMP) are one of the potential candidates for the said role. To prove the suitability of TMP for applications involving boundary-lubrication regime such as cam/tappet interface of direct acting valve train system, a logical step forward is to investigate their compatibility with conventional lubricant additives.

Design/methodology/approach

In this study, extreme pressure and tribological characteristics of TMP, formulated with glycerol mono-oleate (GMO), molybdenum dithiocarbamate (MoDTC) and zinc dialkyldithiophosphate (ZDDP), has been investigated using four-ball wear tester and valve train test rig. For comparison, additive-free and formulated versions of polyalphaolefin (PAO) were used as reference. Moreover, various surface characterization techniques were deployed to investigate mechanisms responsible for a particular tribological behavior.

Findings

In additive-free form, TMP demonstrated better extreme pressure characteristics compared to PAO and lubricant additives which are actually optimized for conventional base-oils such as PAO, are also proved to be compatible with TMP to some extent, especially ZDDP. During cylinder head tests, additive-free TMP proved to be more effective compared to PAO in reducing friction of cam/tappet interface, but opposite behavior was seen when formulated lubricants were used. Therefore, there is a need to synthesize specialized friction modifiers, anti-wear and extreme pressure additives for TMP before using it as engine lubricant base-oil.

Originality/value

In this study, additive-free and formulated versions of bio-lubricant are tested for cam/tappet interface of direct acting valve train system of commercial passenger car diesel engine for the very test time. Another important aspect of this research was comparison of important tribological performance parameters (friction torque, wear, rotational speed of tappet) of TMP-based lubricants with conventional lubricant base oil, that is, PAO and its formulated version.

Details

Industrial Lubrication and Tribology, vol. 70 no. 5
Type: Research Article
ISSN: 0036-8792

Keywords

Article
Publication date: 1 January 1986

D. Servranckx and A.A. Mufti

The graphical representation of a finite element model (undirected graphs) imposes some constraints on the choice of storage techniques and data structures; first, the storage…

Abstract

The graphical representation of a finite element model (undirected graphs) imposes some constraints on the choice of storage techniques and data structures; first, the storage structure must deal efficiently with sparse matrices; second, the retrieval method of an edge, of a finite element model, around selected nodes must minimize the multiple occurrences of the same edge if plotting efficiency is to be achieved; and third, the insertion and extraction of edges in a data structure must be independent of the selected nodes identification scheme. This paper evaluates the relative merit of elementary storage methods and data structures in terms of the time and space costs required to satisfy the above constraints. The theoretical costs are derived and the experimental costs are evaluated and compared. Depending on the homogeneity of the degree of the nodes, a static data structure or a linked list data structure using listed or sectioned hashing techniques are shown to yield the minimum time and space costs.

Details

Engineering Computations, vol. 3 no. 1
Type: Research Article
ISSN: 0264-4401

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