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A study was conducted to determine the antioxidative properties of roselle (Hibiscus sabdariffa L.) methanol extract by monitoring the formation of diene‐conjugated compounds and thiobarbituric acid reactive substances (TBARS) in linoleic acid model system. The properties were compared to those of butylated hydroxy‐anisole (BHA) and α‐tocopherol. Results indicated that the roselle extract showed stronger antioxidant properties than BHA or α‐tocopherol. A total of 200 parts per million (ppm) of the extract inhibited more than 85 per cent of diene‐conjugated compounds after seven days of incubation at 40^○C. The total phenolic compound was found to be 2.96mg/g calyx as gallic acid equivalent. This indicates that roselle is a good source of natural antioxidants which may protect the body from damage by free radicals and lipid peroxidation. The protective effect is probably through the action of highly bioavailable ascorbic acid, β‐carotene and phenolic compounds, especially the anthocyanins.

The efficacy of roselle as a functional food has been revealed lately, especially for its antioxidant bioactivity. In this study, the benefits of roselle were further studied in vivo using the model of male Sprague Dawley rats fed with normal diets (C), 2.5 percent roselle (R), 2.5 percent roselle with 15 percent soybean oil (RO) and 15 percent soybean oil (O) for 25 weeks. The results demonstrated that supplementation of roselle in the diets significantly (p < 0.05) reduced the gross body weight and increased the high‐density lipoproteins cholesterol (HDL‐C) compared to the rats fed with normal diets and oil diets, and reduced the level of triglycerides in the serum. Serum total cholesterol of R group decreased compared to C but increased in RO compared to O group. Significant increase (p < 0.05) of serum uric acid was observed in R group at week 15 and 20. Addition of roselle in oil diet significantly decreased (p < 0.05) the malondialdehyde formation at week 20 and 25 but there was no significant effect of roselle on the catalase activity among the treatments at all time points. Suggests that roselle might play a role in the prevention of atherosclerosis and obesity.

The physico‐chemical characteristics of roselle from Malaysia were studied. The parameters analysed included size, weight, pH, titratable acidity, soluble solids, anthocyanin contents, organic acids and sugars. Succinic and oxalic acids were the predominant organic acids found in roselle while glucose was the major sugar present. The present study was also conducted to determine and quantify the most biologically effective natural antioxidants present in roselle. Ascorbic acid, β‐carotene and lycopene, were separated, identified and quantified by HPLC. The amounts of ascorbic acid, β‐carotene and lycopene contents were 141.09mg/100g, 1.88mg/100g and 164.34μg/100g, respectively. The individual anthocyanin in roselle was characterised by TLC and HPLC. Delphinidin‐3‐sambubioside and cyanidin‐3‐sambubioside were the main anthocyanin present in roselle.

The purpose of this paper is to observe the readiness of students and the internal environment of Malaysian public universities in the implementation of entrepreneurship education.

The authors employed a quantitative approach and the main instrument used to gauge the entrepreneurship readiness among students in Malaysia public universities was the questionnaire. The data were analysed using Statistical Package for Social Sciences (SPSS) software to obtain descriptive statistics that describe the profile of entrepreneurship readiness, both among the students themselves and in the internal environment of the universities, as the students perceive it.

According to the findings, students in Malaysian public universities demonstrate strong readiness, in terms of entrepreneurial willingness and capabilities. Within the internal environment of public universities, however, readiness for entrepreneurship education remains, from the students’ perspective, imperfect, and requires improvement if these institutions are to support future entrepreneurship education.

This research is limited to students in Malaysian public universities. It is suggested that further research should include the students of private universities also, in order to mine a wealth of information pertinent to the readiness of Malaysian students, as well as to provide material for the remodelling of the internal environments of higher learning institutions.

Readiness profiles of students and institutions towards the implementation of entrepreneurship education provide important resources for policymakers responsible for Malaysian public universities, enabling them to enhance the implementation of entrepreneurship education.

There has been little discussion or analysis of the readiness of students and the internal environments of public universities in Malaysia towards the implementation of entrepreneurship education. This paper attempts to fill this gap in current research.

Undergraduate students have two opposing employment intentions, viz. self-employment intentions and paid-employment intentions (SEIs and PEIs). While a plethora of studies have explored the links between entrepreneurship education (EE) and SEIs, it has been noted that previous studies have ignored the effects of PEIs on the relationship between EE and SEIs. The purpose of this study, therefore, is to empirically explore the effects of PEIs on the relationship between EE and SEIs.

This study adopted a descriptive research design and a self-reported questionnaire was administered to collect data from a randomly selected sample of 95 accounting students from two polytechnics in Nigeria. To test the hypotheses formulated, partial least squares structural equation modelling (PLS-SEM) was performed using SmartPLS.

The results of Model 1 showed that EE had a significantly positive link with SEIs. On the other hand, the analysis of Model 2 revealed an inverse relationship between PEIs and SEIs. Furthermore, it was observed that the impact of EE on SEIs did not only reduce significantly when PEIs was added to Model 1 but also the relationship between EE and SEIs that was erstwhile statistically significant became nonsignificant.

The findings have implications for EE curriculum developers, governments and career guidance counsellors.

To the best of the authors' knowledge, this study is the first to provide empirical evidence of the effects of PEIs on the relationship between EE and SEIs. The findings provide important insights into the fundamental issue, which underlies the problem of graduate unemployment.

This study aims to investigate the practice of bay’ ‘inah contract in personal and home financing products by some Islamic Finance Institutions (IFIs) and examine the differences in the selection of contracts in banking products amongst IFIs mainly involving personal financing. The study will also propose a solution to the problem of differences and simultaneously standardise personal financing contracts in Malaysia.

The methodology of this study is qualitative, in which the data are collected through library research and field studies. The library research is done by examining books of usul al-fiqh (principles of Islamic jurisprudence), mura’aht al-khilaf, maqasid shariah (objectives of Islamic law) articles, statutes and related circulars, while field studies are conducted in an unstructured interview method with some members of Shariah Advisory Council (SAC) and academicians from Bank Negara Malaysia (BNM), IFIs and public university.

The findings show that there is a difference in views amongst SAC members in IFIs on bay’ ‘inah contract that effects the differences in the execution of such contract in banking applications. The study found that the bay’ ‘inah contract was non Shariah (Islamic law) compliant based on Shariah’s arguments and the opinion of the majority of past and present Islamic scholars. The study found that the BNM’s SAC did not allow the bay’ ‘inah contract to be practiced in personal and home financing products. Hence, this study proposes standardisation steps based on differences in the problems studied. The study also suggested that the SAC of BNM make improvements and updates on its solution regarding the bay’ ‘inah contract so that it is not misunderstood especially amongst IFIs.

The study is only looking at one case study, which is the bay’ ‘inah contract practiced by the IFIs in Malaysia.

This study proposes the standardisation of personal financing products practiced by the IFIs. The results of this study can reduce Sharīʿah non-compliance products in the market. The results of this study have gained a deep understanding of the solution of bay’ ‘inah contract made by the SAC of BNM. The findings also reduce the conflict between Shariah scholars locally and internationally and can restore the image of Islamic banking in Malaysia from engaging with controversy products or contracts.

The confidence of the public in Islamic banking is increasing as there is no contractual engagement with serious controversial issues and contracts similar to the concept of riba and hilah (trick) that is prohibited by Islamic law in IFIs.

This study analyses the differences of fatwa (a ruling on the point of Islamic law) about bay’ ‘inah contract decided by some SACs of IFI based on the discipline of usul al-fiqh. The study found that the bay’ ‘inah contract is not allowed by Islamic law. The study has proposed the standardisation of the fatwa differences based on the concept of mura’aht al-khilaf and the concept of standardisation in Islamic finance and to standardise personal financing products amongst IFIs in Malaysia.

The purpose of this paper is to extend the slippery slope framework by exploring different dimensions of compliance quality and tax minimisation under different tax climate manipulation by groups.

The authors run a random assignment of tax climate manipulations through questionnaire with 301 usable data collected from the full-time postgraduate students, employed individuals and self-employed individuals. Manipulation check and results are generated via multivariate analysis of variance.

The results confirm the biggest impact of synergistic climate on voluntary compliance, and small to medium impact of antagonistic climate on tax evasion across three groups.

The manipulation of this research is constrained with two treatments in addition to the common pitfall of social desired responses of self-report.

Theoretically, this study empirically explores tax minimisation dimensions and provides new insights that only illegal tax minimisation is at maximum under the prevailing negative antagonistic climate, but not for legal tax minimisation. Second, the effect of tax climate represented by trust and power on enforced compliance is minimal, as compared to the strong effect of positive synergistic climate on voluntary compliance. As for policy implications, possible guidelines and interventions are outlined to policy makers which would lead to a better quality of compliance behaviour.

This study operationalises and manipulates tax climate from perceptions of trust, legitimate power and coercive power. It also further affirms the prior inconsistent findings in respect of tax behavioural intentions due to sampling group and cultural differences.