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This study aims to assess the feasibility of zakat distribution conducted by zakat community development program, one of the BAZNAS programs in Bringinsari village, Sukorejo subdistrict, Kendal Regency, Central Java using the zakat village index (IDZ).

IDZ has five components in measuring the effectiveness of charity for the welfare of the community is the economic dimension, the dimension of education, dimension of health, social dimension of humanity and dimensions of da’wah. The economic dimension consists of four variables, namely, the presence of productive economic activities, trade centers and access to transportation and logistics services and the presence of access to financial institutions.

Based on IDZ measurement in Bringinsari village, it is found that IDZ of this village is 0.47. It showed that the condition of the village is good enough. As the result of this calculation, Bringinsari village is under consideration to receive zakat funding.

This research will be done in Bringinsari village Sukorejo district, Kendal regency from April 1, 2018 until July 2, 2018.

Based on the result of IDZ result done in Bringinsari Sukorejo district, Kendal regency, it is gained index calculation result for about 0.47. Therefore, the conclusion is drawn that the village deserves to get zakat funding. Economic dimension is still low, 0.32. Therefore, in this case, a motivation to help villagers is needed. The exact program in improving the people in Bringinsari based on priority is economic, health, education program in accordance with IDZ calculation.

The welfare measurement of zakat receiver or mustahiq adopts welfare index (CIBEST). CIBEST model combines material and spiritual fulfillment of human needs quadrants. This index is split into four categories, namely, welfare, material poverty, spiritual poverty and absolute poverty (Puskas BAZNAS, 2016).

Based on measurement result that has been obtained, the authors can recommend some program activities to help improving their welfare. There are three dimensions, which IDZ prioritized or considered to be assisted, such as economic dimension, activity program for housewives. If Bringinsari has got an indicator as a good village and the impact is good as well, therefore, it can try to move zakat fund distribution to other villages.

This paper investigates whether an outcome-based school aid formula could improve fiscal and outcome equity significantly more than a typical aid formula would. When outcome-based formula is applied to foundation aid, fiscal and outcome equity deteriorates compared to Ohio's recent aid formula. However, when it is applied to power-equalizing aid, the latter improves fiscal and outcome equity more significantly than both foundation aid and Ohio's recent aid formula do. This paper further shows how to apply them to real-world cases. The lessons from this paper can be easily applied to similar grant systems with standardized test scores.

The purpose of this paper is to detail the measurement development of a set of indices that manifest culture in the context of business decision making.

Survey research was conducted eliciting opinion data from managers of firms in two countries, the USA and Hungary, for cross‐cultural comparison. Critical issues of measurement equivalency are assessed using item response theory (IRT) prior to the comparison of the US and Hungarian manager samples.

The following sub‐indices were identified as a result of the analysis: individualism in decision making; individualism and authority; logic/emotion; equality as people, equality of authority, tolerance for ambiguity in decision making; tolerance for ambiguity and flexibility, and time orientation.

While the framework provides a broad representation of the cultural value dimensions (CVD) in a business context, it cannot be said that it encompasses the entire dimension or where the true endpoints will lie for the each of the five continuums. As additional culture groups are tested, it will be possible to ascertain where the true midpoint and endpoints of the scale lie.

The framework was utilized to place the five CVDs in a business context, resulting in a very even representation of the manifestation of cultural values across decision‐making processes in a firm. As a result, a more complete picture of current CVD scores is provided by the data for the two populations sampled. The sub‐indices identified not only aid in the establishment of equivalence and allow for comparison of the two groups, but also provide deeper insight into the similarities and differences between the two groups that were masked in the original CVD structure.

This chapter shows how to construct and test case-based macro models. The chapter makes use of national data to examine influences on quality-of-life of national cultures as complex wholes and entrepreneurship activities in Brazil, Russia, India, China, Germany, and the United States (the six focal nations) plus Denmark (a small-size, economically developed, nation). The study tests McClelland’s (1961) and more recent scholars’ proposition that some cultural configurations nurture entrepreneur startups, while other cultures are biased toward thwarting startups. The study applies complexity theory to develop and empirically test a general theory of cultures’, entrepreneurship’s, and innovation’s impact on quality-of-life across nations. Because culture represents a complex whole of attitudes, beliefs, values, and behavior, the study applies a set-theoretic approach to theory development and testing of alternative cultural configurations. Each of 28 economical developed and developing nations is scored for the level of the national cultures for each of six focal countries. The study selected for the study enables multi-way comparisons of culture-entrepreneurship-innovation-QOL among large- and small-sized developing and developed nations. The findings graphically present the complex national cultural configuration (x-axis) with entrepreneur nurture/thwart (y-axis) of the 28 nations compared to the six focal nations. The findings also include recognizing national cultures (e.g., Switzerland, the United States) nurturing entrepreneurial behavior versus other national cultures (e.g., Brazil and India) thwarting entrepreneurial behavior. The study concludes with a call to recognize the implicit shift in culturally implicit thinking and behavior necessary for advancing national platforms designed to successfully nurture entrepreneurship. Entrepreneur strategy implications include the observation that actions nurturing firm start-ups by nations low in entrepreneurship will unlikely to be successful without reducing such nations’ high levels of corruption.

The study attempts to assess the socio-economic development in Bodoland Territorial Area District (BTAD) of Assam in North Eastern Region of India. This region is one of the most underdeveloped areas in India. The study also examines whether demographic and social characteristics in the form of social groups, number of family members, number of employed members in the family, education of the head of household, sources of income and location determine the variation in the level of socio-economic development. The authors surveyed 400 households during February to May 2018 in both rural and urban areas of BTAD to achieve the objective of the study.

The authors use the concept of Amartya Sen's capability approach (CA) for assessment of development and constructed an index of Multidimensional Development.

There is variation in the distribution of developmental parameters across the study area. It is found that urban locations have better achievement in the multidimensional index score, while the spread of development is not even in the rural locations. An interesting revelation of this study is that while urban areas depict better performance in income, asset, education and empowerment, they have a relatively lower score in health dimension as compared to rural areas. The study shows that level of development depends on demographic as well as social characteristics of the households.

This study does not analyse temporal dynamics of development that is necessary to examine how development evolves because of data constraints.

The study provides an understanding of the socio-economic development in BTAD area in a multidimensional framework. This study is the first of its kind to assess the nature and extent of development realised in BTAD through the capability framework. The study supports more recent findings.

In this study, a novel framework was proposed to assess the trust in e-government (e-Gov) services under an uncertain environment. The proposed framework was applied in Iranian municipality websites of e-Gov services to evaluate the readiness score of trust in e-Gov services.

A unique hybrid research methodology was proposed. In the first phase, a comprehensive set of indices were determined from an extensive literature review and finalized by employing the fuzzy Delphi method. In the second phase, interval-valued intuitionistic fuzzy set (IVIFS) -was utilized to model the problem's uncertainty with analytic called IVIFS- hierarchy process (AHP) to determine the importance of indices and indicators by assigning the weights. In the third phase, the fuzzy evaluation method (FEM) is followed for assessing the readiness score of indices in case studies.

The findings indicated that “Trust in government” is the most significant index affecting citizen's trust in e-Gov services while “Maintenance and support” has the least impact on user's intention to use e–Gov services.

The study contributes by introducing a unique research methodology that integrates three phases, including fuzzy Delphi, IVIFS AHP and fuzzy evaluation method. Moreover, the fuzzy sets theory helps to reach a more accurate result by modeling the inherent ambiguity of indicators and indices. Interval-valued intuitionistic fuzzy models the ambiguity of experts' judgments in an interval.

The study helps policy makers to monitor wider aspects of trust in e-Gov services as well as understanding their importance. The study enables policy makers to apply the framework to any potential case studies to evaluate the readiness score of indices and recognizing strengths and weakness of trust dimensions as well as recommending advice for improving the situation.

The study is one of the few to indicate significant indices of trust in e-Gov services in developing countries. The study shows the importance of indicators and indices by assigning a weight. Additionally, the framework can assess the readiness score of various case studies.

Although publicly listed firms in Sri Lanka have been increasingly adapting sustainability reporting into their annual reporting practices, a limited number of firms prepare sustainability reports by integrating sustainable development goals (SDGs) into reporting mechanisms. This study attempts to develop an index to monitor firms' sustainability reporting practices based on Global Reporting Institute (GRI) guidelines integrating SDGs.

This paper develops a sustainability score index using the 17 SDGs utilising the results of content analysis of corporate annual reports of a selected sample of 100 firms listed on the Colombo Stock Exchange (CSE). Principal component analysis was employed to examine the reliability of data in the developed index.

Findings show that the developed scoring index is efficient for evaluating the contents of the sustainability reports of Sri Lankan firms. Sustainability reporting practises with regard to the SDGs were observed to have a turbulent period from 2015 to 2019 and the SDGs 12 and 15 were identified to be mostly reported in Sri Lankan corporate sustainability reports.

The results of the study add to knowledge on the monitoring of sustainability reporting practises with reference to SDGs. The study outcomes are useful for the investors, stakeholders, and statutory bodies to measure the sustainable performance of business firms and assess the firm’s commitment towards the global sustainability agenda.

To the best of our knowledge, this is the first study that constructs a sustainability reporting score index integrating SDGs.

The purpose of this paper is to investigate the cross-country determinants of the extent of firm information disseminated via company register (CR) websites.

The authors develop an index model (CR score) designed to capture the extent of regulated firm information disseminated via CR websites. The proposed index is applied to a unique sample of 137 countries. Following prior literature, the proposed index covers three dimensions: data availability, data accessibility and data serviceability. The index composition and the URLs of the CR websites are provided as an exhibit to this paper.

Across a variety of tests and sample compositions, the authors find consistent evidence that countries with a relatively high level of internet penetration, those that facilitate cross-border trading and those with higher governance quality show higher CR scores. The results are generally in line with theories of regulation.

The results of this paper speak directly to the current regulatory initiatives which aim to foster information acquisition and processing via company registers.

The authors provide early empirical evidence on the cross-country variation of dissemination of firm information via CR websites for a unique sample of 137 countries. Investors, analysts and other users of financial statements should be aware of the underlying factors that influence the extent and accessibility of firm information.