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The purpose of this paper is to deliberate on the establishment of zakat (Islamic alms) on oil and gas in Malaysia. Being one of the five Islamic pillars, zakat contributes significantly to the country’s socio-economic development and prosperity. However, in Malaysia and other Islamic countries, there is not yet a proper mechanism for calculating zakat on extracted minerals. Similar to gold and silver, oil and gas are valuable minerals, which, upon extraction, are subject to zakat payment. In Malaysia, however, this is not the case.

This study uses a qualitative method. It presents a thorough review on the stipulation for paying zakat on minerals, specifically oil and gas. The deliberation is based on secondary data entailing a comprehensive content analysis of prominent books on the subject, current zakat rulings and legal acts on oil and gas.

Oil and gas are subject to zakat payment, as indicated in several Qurʾānic verses and based on the academic reasoning of Muslim scholars. The zakat calculation for oil and gas entails the nisāb (minimum threshold value of the assets) but not the ḥawl (the requirement for one full Islamic year of ownership for the assets), by analogy with zakat on agricultural produce. Despite the obligation to pay zakat on minerals under the zakāt al-māl (alms due on wealth) category, oil and gas is yet to be fully subject to this practice in Malaysia, although the country is known as an oil-producing Muslim country. Several legislative acts covering the managerial and business side of oil and gas operations have long been established, but the provision on zakat remains unclear. Hence, comprehensive legislation is needed to fine-tune the Malaysian oil and gas system, particularly with regard to zakat.

This study relies mainly on secondary data and literature without performing any empirical investigations.

In terms of academic implication, this study enriches the existing body of knowledge on zakat. Practical implications would include enhanced decision-making concerning zakat on oil and gas on the part of zakat institutions, policymakers and the government of Malaysia.

This study provides practical and academic contributions to the deep understanding of zakat on oil and gas, which has received very little attention in the existing body of literature. Despite being limited in literature, this is a breakthrough study that sheds light on zakat on oil and gas.

A pandemic causes abrupt and unanticipated disruptions in many facets of society. A lot of authorities have quickly turned to online teaching methods. The best methods for online teaching have become a hot topic of discussion due to this urgent fast transmission. It was difficult to teach physiology to medical and paramedical students online because of concerns about how to give the students an effective interactive online teaching practice and how to guarantee successful outcomes. Therefore, three approaches have been individually applied to medical and nursing students for the first time in the physiology department of the Faculty of Medicine in Rabigh, King Abdulaziz University. Through online lectures and assignments, the strategies attempted to capture the students’ interest and interaction. The second-year nursing students were given a mind map project to complete after the lecture. The third-year medical students used a crossword puzzle game to test the students’ understanding. The third-year medical students were presented with short stories to better comprehend the physiological processes covered in the lectures. Overall, the three instructional strategies received positive feedback from the students. Incorporating such cutting-edge and imaginative educational approaches, in conclusion, could significantly aid in managing the pressures that arise during pandemics.

The purpose of this paper is to explore the results of implementing the Kaizen approach in a caravan repairing project near the Jordanian–Syrian border in the Zaatari camp.

The study is based on the exploratory qualitative research approach. The data were collected through interviews and on-site observation with employees who were involved with the caravan maintenance project and have adequate knowledge and information about this project. In this process, a fishbone diagram, a quality control tool, is used to recognize and explain a causal-effect relationship under the selected Kaizen theme.

The findings suggest that the Kaizen approach was economical in terms of both money and time. Also, waste elimination can be achieved through a variety of tools and easily combined with the Kaizen approach. Implementing the Kaizen approach is an effective and reliable system that allows for the tackling of all types of inefficiencies in the caravan repairing project.

The findings of this study will help policy makers and managers put together suitable and effective policies that will assist those firms in overcoming the demands of customers and competitors to deliver high quality, inexpensive products in less time through the application of the Kaizen approach. This, in turn, will lead to improved quality, efficiency and productivity in the most cost-effective way. However, these results should not be generalized since they are only confined to the context of caravan repairing project.

Very little research has been done that takes into account the contexts of developing countries. Additionally, most literature presents the use of Kaizen applications only in the manufacturing or production sectors. This study is the first to implement Kaizen as a continuous improvement technique in a caravan repairing project – a job shop industry different from the repetitive batch work environment that is usually associated with implementation of Kaizen. The current research should be of great interest to researchers, managers and professionals who wish to apply Kaizen approach as it is sustainable over time in similar projects.

The purpose of this article is twofold: to identify the characteristics of research on organisation and management in Arab countries and to find out whether research results support the culture‐free hypothesis or not. A thorough search of sixteen journals, research monographs, books and theses produced only 35 empirical studies. Most of these studies were exploratory, descriptive, and used small convenient samples. Although some findings supported the culture‐bound hypothesis, major conceptual and methodological weaknesses in these studies throw doubt upon the validity of their results.

No one particular fluid has cooling and lubrication properties suitable for every metalworking application. The purpose of this paper is first, to investigate the effect of anionic and nonionic mixed emulsifier system in stabilization of cutting fluid formulations and second, to study the interaction synergism of the fulfill additives of metalworking fluids to achieve low scar diameters, high stability, anti rusting and corrosion properties.

A lot of set mixtures in this work were formulated to get the demand needed for soluble oil metalworking fluids. It was based on a blend of emulsifier package (anionic‐non ionic), and in order to reach acceptable manufacturing conditions, coupling agent, stabilizer, biocide, base oil and anti‐rust additives were added to the formulation. Different percentages of these components were incorporated to optimize the stability of the emulsifier system. Standard tests were carried out to evaluate the performance of oil‐in‐water (O/W) emulsions as lubricating and cooling fluids in machining operations. The evaluation was drawn in five factors; oil stability, emulsion stability, pH, anti‐rust (corrosion inhibition), biological activity and extreme pressure performance tests.

All tests achieved excellent results according to the ASTM. From the obtained results, the formula (named EPRI 950) exhibited a good performance compared with the commercial cutting fluid.

This work investigates the effect of anionic and nonionic mixed emulsifier system in stabilization of cutting fluid formulations; and the interaction synergism of the fulfill additives of metalworking fluids to achieve low scar diameters, high stability, anti‐rusting and corrosion properties.

Parallelogram linkages are used to increase the stiffness of manipulators and allow precise control of end-effectors. They help maintain the orientation of connected links when the manipulator changes its position. They are implemented in many palletizing robots connected with binary, ternary and quaternary links through both active and passive joints. This limits the motion of some joints and hence results in relative and negative joint angles when assigning coordinate axes. This study aims to provide a simplified accurate model for manipulators built with parllelogram linkages to ease the kinematics calculations.

This study introduces a simplified model, replacing each parallelogram linkage with a single (binary) link with an active and a passive joint at the ends. This replacement facilitates countering motion while preserving subsequent link orientations. Validation of kinematics is performed on palletizing manipulators from five different OEMs. The validation of Dobot Magician and ABB IRB1410 was carried out in real time and in their control software. Other robots from ABB, Yaskawa, Kuka and Fanuc were validated using control environments and simulators.

The proposed model enables the straightforward derivation of forward kinematics and transforms hybrid robots into equivalent serial-link robots. The model demonstrates high accuracy streamlining the derivation of kinematics.

The proposed model facilitates the use of classical methods like the Denavit–Hartenberg procedure with ease. It not only simplifies kinematics derivation but it also helps in robot control and motion planning within the workspace. The approach can also be implemented to simplify the parallelogram linkages of robots with higher degrees of freedom such as the IRB1410.

This paper aims to document whether firms with audited financial statements pay lower bribes to get contracts than firms without audited financial statements. In other words, this study assesses whether external auditing helps combat corruption.

The World Bank Enterprise Survey data covering the period between 2006 and 2014 is used. The total sample comprised more than 50,000 firms in 126 countries.

This paper finds that firms with audited financial statements pay significantly lower bribes compared to firms with unaudited financial statements. The results are robust across various estimation procedures, various proxies for bribery and various sub-samples. It is also found that the relationship between audited financial statements and bribery is more pronounced in environments where firms face higher pressure to engage in corrupt practices.

The results imply that auditing of financial statements can act as a disciplining device to curb bribery in environments that encourage corruption.

This paper is the first attempt, according to the authors’ knowledge, to examine the relationship between external auditing and corruption using firm-level data that cover 126 countries and is gathered over a 14-year period. Therefore, the results derived from this study are generalizable.

The purpose of this paper is to explore the experiences of Tourism and Hospitality interns in Vietnam to identify dimensions of internship-related learning outcomes and factors influencing these learning outcomes.

In total, 12 in-depth interviews were conducted with 12 interns to identify the dimensions of internship-related learning outcomes. Following the interview, an online survey, which was designed based on the results of content analysis of the interviews, was used to collect data from 319 interns from ten Vietnamese universities. Exploratory factor analysis, descriptive statistical analysis, independent samples t-tests, and one-way ANOVA tests were used to find answers to the research issues.

Qualitative and quantitative analysis showed that from the students’ perspective, internships helped them consolidate the existing knowledge and skills, further develop relevant professional skills, shape their career paths, and change their learning attitudes and behaviors. The analysis also indicated that student engagement and the extent to which they are involved in tasks during the internships could influence the learning outcomes they gained from the internships.

This study completely relied on students’ perceptions and ratings.

The study findings indicate that universities need to pay greater attention to student engagement. By encouraging collaboration between interns and their mentors and organizing activities for interns to utilize their knowledge, universities will improve students’ learning experience during the internship.

This mixed-method study expands our understanding about internship-related learning outcomes and influential factors using the perspectives of interns in a developing country. It has important implications for higher education institutions and students to improve the effectiveness of internships.

This study aims to identify the challenges of Muslim women in terms of their dress code in Western society by including their clothing needs in the strategies of the fashion industry and marketing. The study focuses on wardrobe choices that have helped overcome these challenges and facilitated Muslim women’s integration into western society.

Descriptive statistics were used in this study through a questionnaire that was distributed among 265 randomly selected Muslim women in London, UK. The results have been presented in charts showing the percentages and frequencies of the different behaviors and challenges that were faced by Muslim women in the west.

The majority of the study sample preferred to use a variety of modern fashion trends from global brands to integrate with the community. The essential criteria for the Muslim women’s clothing choices include head hair cover and conservative full-length clothes that are non-transparent that cover the neck and chest area.

A study has investigated the clothing needs and behaviors of Muslim women in the west for their community integration. It analyzed the results and linked them with the role and contributions of designers, producers and fashion marketers in accepting the western society of Muslims and their integration with its members.