especially meat are now sourced from various part of the world and the majority of halal food exporters/producers come from non-Muslim countries. This has led to growing concerns from the halal consumers, especially the Muslim communities with regards to whether the halal status of these food products can really be guaranteed throughout the supply chain in these countries and whether the halal foods claimed are authentic. This study aims to better understand the current halal meat certification in Australia, a predominantly non-Muslimcountry. By adopting a case study approach, this study uses semi structured interviews and field observations as the primary methods of data collection. Fifteen participants representing the halal certifiers and meat processors participated in this study. This study is one of the first to identify and discuss conceptually the operations of halal meat supply chain in Australia. It has contributed to the body of knowledge through an understanding of the issues that are affecting halal meat supply chain operations in a non-Muslim majority environment.
The role of spiritual beliefs and religiosity on consumers’ buying decisions is increasingly gaining the attention of consumer researchers and practitioners (Maclaran et al. 2012). However, its role in consumer behaviour is not yet well established, particularly in the area of Muslim’s purchasing behaviour when shopping for produce/meat at local supermarkets in non-Muslim countries. This research explore the influence of whether religious beliefs on consumer’s shopping behaviour at New Zealand supermarkets. Specifically, this research is investigates whether, the religious beliefs around dietary restrictions for Muslims, in terms of halal consumption, influences their shopping behaviour at New Zealand supermarkets and whether there is scope for supermarkets to adopt Halal food practices. This research is also interested in determining New Zealand non-Muslim perceptions of Halal and whether New Zealanders of various religious beliefs and faiths are willing to accept the practice of segregation of halal produce in supermarket, as well as explore their knowledge and tolerance towards Halal produce.
The role of spiritual beliefs and religiosity on consumers’ buying decisions is increasingly gaining the attention of consumer researchers and practitioners (Maclaran et al. 2012). However, its role in consumer behaviour is not yet well established, particularly in the area of Muslim’s purchasing behaviour when shopping for produce/meat at local supermarkets in non-Muslim countries. The role of religion can widely shape consumers’ choice and influence consumers’ attitudes which is often reflected in their purchase decisions and eating habits (Suki & Suki, 2015). Some religions focus on specific aspects of consumption, such as food products and produce. For example, some consumers, following strict regulations due to their religious beliefs, could mean that they have to avoid certain foods or products that do not adhere to their religious practices. Religion not only shapes an individual’s culture and personality, but also shapes their consumption behaviour too (Mathras, Cohen, Mandel & Mick 2015).
Willingness to pay for good performance halal logistic has been investigated in research by [8-10]. Customer’s perception on halal meat logistics is investigated by . His research compares Muslim consumer’s behavior between Malaysia (Muslimcountry) and Netherland (nonMuslimcountry). He found Muslim consumer in Malaysia has higher willingness to pay and request for higher segregation level than Muslim consumer in Netherland. But the research had similar result with  and  that found Muslim consumer cares and willing to pay for halal logistic, in Muslim and nonMuslimcountry. Research by  investigated about driver of consumers’ willingness to pay for halal logistics. According to the result, halal logistic certification of 3PL provider is key drivers of consumers’ willingness to pay for halal logistic. Service capability and image of 3PL are insignificant factors to create intention to pay for halal logistic. It indicates that companies should educate and emphasize the importance of the halal logistic to current/potential customers .
The AIMIM ’s continuing hold over the politics of Hyderabad is often attrib- uted by its critics to violence, hooliganism, and financial malfeasance. The party has a reputation of acting as an urban mafia in the old city of Hyderabad, akin to the Shiv Sena in Mumbai, with Asaduddin and his brother Akbaruddin Owaisi as its larger-than-life “dons.” Asaduddin’s crit- ics often speak of a Janus-faced politician, who has cleverly used the media to carve out an image as a liberal moderate with English-speaking audiences, while acting as parochial community leader and rabble-rouser on the streets of Hyderabad, mobilizing muscle power against opponents. Some suggest a division of labor between the Owaisi brothers that allows the AIMIM to pursue a dual strategy, with Asaduddin presenting the party ’s reasonable, moderate, national face, and Akbaruddin Owaisi, the leader of the party in the state assembly known for his incendiary speeches to Muslim audiences, keeping a check on political rivals, often through violence. 84 With the youngest brother, Burhanuddin, the chief edi- tor of the party mouthpiece, Etmaad, the Owaisi brothers are seen to rep- resent old style dynastic politics, and the party, a family inheritance that has allowed them to combine their political interests with business deals to acquire personal wealth. Their political rivals in Hyderabad allege that while the AIMIM projects itself as the protector of Muslims, it is mainly the Owaisi brothers that have benefitted from its family business model, based on acquisition of valuable real estate (notably Waqf properties). 85
In its development, the target of the Islamic banking market is not only Muslim communities, but the non-Muslim community can also be the target of marketing Islamic banking products. Islamic banking products are general, intended for all groups, including non-Muslim communities. In Indonesia, many non-Muslim communities have become customers of Islamic banks. The existence of Islamic bank customers from the non-Muslim community at Bank Permata Syariah has proved it, which is as much as approximately 38% or 170,000 people from the total existing customers are non-Muslim customers. The thing that makes non-Muslim customers interested in Bank Permata Syariah is because the equivalent profit sharing ratio of savings is 5% (Rostanti & Zuraya, 2013). Not only in Indonesia, in other countries with the majority of the non-Muslim community, Islamic banking can develop well, as it can increase self-confidence for Islamic banking has the potential to grow rapidly and attract the interest of the entire community. Several countries in Europe have developed economic systems based on Islamic principles that apply the revenue sharing system according to Kartajaya and Sula (2016) in Nurhipnudin (2015). Even Singapore plans as a center for Islamic finance in Asia and even the world. This is proved by the consistency and reputation of Singapore in running an Islamic financial system (Rama, 2015). Until now, there are several Islamic financial institutions in Singapore, one of which is the Asian Islamic Bank which is the first Islamic Bank in Singapore. The Islamic Finance Country Index (IFCI) as the oldest institution that observes and evaluates ratings from various countries in connection with the state of Islamic banking and finance (IBF) in the world, finds that Islamic financial institutions do not only develop in Muslim countries or countries dominated by Muslim religious communities. The scoring system that is an indicator of IFCI ranking is the percentage variable of Islamic banking, IBFIs, Sharia Supervisory Regime (SSR), Islamic Financial Assets (IFA), Muslim Population (MP), Islamic Capital Market (ICM), Education and Culture (EC), and Islamic Regulation & Law (IRL).
However, the impact of the concept of learning organizations on non government organizations or NGO is still rare if not non existent in Malaysia. This is partly understandable when we look at the emphasis of research and development that is but a small portion of our GDP. The learning and reading culture is still minimal (Dewan Masyarakat, Ogos 2007) and thus the urge of individual learning in and out of the organization is still low. Malaysians bare make it 3 books a year according to recent studies and according to the National Book Policy, we intend to achieve the target of 8 books a year in 2018. It shows that the culture of learning and discovering is still at an infant stage in Malaysia. Although we have seen positive changes, we are still far from achieving a climate whereby learning is the utmost importance in an organization, it is facilitated to the fullest, members of the organization is demanded that they share and voice out their opinion and ideas, and superiors appreciate whatever that is thrown to them in the name of learning. The organization should be skilled at creating, acquiring and transferring knowledge (Garvin 2000). In Malaysia, for example, we could see establishment of the Human Resource Development Fund (HRDF) Sdn. Bhd. In which employers are made to contribute compulsory funds to educate and train their employees.
Pursuant to the Marriage (Scotland) Act 1977, religious ceremonies can be performed by anyone who has been legally authorised to sanction the marriage, irrespective of location. Non-civil marriages may thus be solemnized by a ‘minister, clergyman, pastor, or priest or other celebrant of a religious or belief body’. 53 In this manner, imams can become registered to conduct legally binding nikah ceremonies: marriages conducted by such an imam would be legally recognised without the need to ensure the ceremony took place in a registered premises. Moreover, section 23A of the Marriage (Scotland) Act 1977 provides a marriage will not be invalidated by non-compliance with formalities, as long as both parties were present at the ceremony and the marriage was duly registered. 54 Although parties are not obliged to enter into a civil marriage, 55 section 24(1)(d) ensures it is an offence for any person who is not an approved celebrant or an authorized registrar to conduct a marriage ceremony in such a way as to lead the parties to the marriage to believe that they are solemnizing a valid marriage and, if found guilty of such an offence, could be liable to a fine and/or imprisonment. Thus, while it may be possible for unregistered imams in Scotland to conduct unregistered nikah-only ceremonies, they must make it explicitly clear to both parties that they are not entering a legally binding marriage. 56 In this manner, the emphasis is placed on the celebrant to inform the couple as to their legal status, thereby providing a potentially important safeguard for prospective spouses. 57
Pembentukan piagam tersebut dilakukan menerusi proses yang sangat tersusun di mana Rasulullah telah mengambil masa selama hampir dua tahun bagi menyiapkan teks penuh perlembagaan itu. Fasal perjanjian dengan golongan Yahudi dilakukan sebelum tercetusnya perang Badr Al-Kubra manakala fasal selebihnya berkaitan dengan perjanjian sesama Muslim pula disudahkan pasca perang tersebut (Mahdi Rizq Allah Ahmad 1992). Peruntukan hak asasi tersebut sangat penting untuk diaplikasikan bagi memastikan proses pentadbiran ketika itu berjalan dengan lancar. Pembinaan piagam ini yang dibahagikan kepada 47 fasal secara prinsipnya menjelaskan beberapa dasar utama dalam urusan pentadbiran kerajaan iaitu:
in Islam is a form of worship, thus dedication to work is ranked even more (Ali, 2005). In this regards, Hadith narrated by „Aishah indicated that “the Prophet SAW liked the act of worship most in the performance of which a person was regular and constant‖. The words of regular and constant in this Hadith can be understood as dedication or commitment. In addition, the Qur‟an instructs Muslim to persistently pursue whatever work is available and whenever is available (Ali, 2005) provided that it is permissible (halal) and beneficial. Therefore, the fourth IWE item is “Good work benefits both one‘s self and others” is related to what the Prophet SAW said “the best work is the one that results in benefit”. This shows that Islam is highly encouraged work that benefits people and condemned such work as bribery, cheating, manipulation and monopoly because these will result in pain, unlawful profits and also unbeneficial to people. The Prophet said “the best of people are those who benefit others” and on another occasions the Prophet SAW mentioned “God cursed the one who gives and the one who receives bribery” and the Prophet SAW used to say “He who deceives us is not one of us”. The Qur‟an (83:1-6) also condemns cheating and the people who do it, and has warned them of bad consequences. Whilst, the fifth on IWE scale is ―Justice and generosity in the work place are necessary conditions for society‘s welfare‖. Justice is referring to the quality of being impartial. The Qur‟an (4:58) says “when you judge between man and man see that you judge with justice”. Justice also means giving others equal treatments as the Prophet SAW said “whoever delegates a position to someone, whereas he sees someone else more competent, verily he has cheated God and His Apostle and all the Muslim”. Generosity also is highly encouraged in Islam as indicated in the Hadith which the Prophet SAW has said “the generous person is closest to God, heaven, people and far from hell”. Prophet SAW also said “Charity does not decrease the wealth‖, instead it is honoured by God as mentioned in the Qur‟an (2:272) “...And whatever you spend of good – it will be fully repaid to you, and you will not be wronged.''
This online database contains the full-text of PhD dissertations and Masters’ theses of University of Windsor students from 1954 forward. These documents are made available for personal study and research purposes only, in accordance with the Canadian Copyright Act and the Creative Commons license—CC BY-NC-ND (Attribution, Non-Commercial, No Derivative Works). Under this license, works must always be attributed to the copyright holder (original author), cannot be used for any commercial purposes, and may not be altered. Any other use would require the permission of the copyright holder. Students may inquire about withdrawing their dissertation and/or thesis from this database. For additional inquiries, please contact the repository administrator via email
The problems that can be detected are of three kinds, development, management and public awareness. However, lack of awareness amongst the public becomes problematic when it is needed to increase and improve Waqf assets. Thus, increased awareness among the public is very important in order to develop Waqf institutions as it will increase the establishment of new awqaf that can help minimise poverty and maximise socioeconomic development.. This statement supported by Jamil ( 2007) as he asserts the tradition of Waqf in the Muslim community nowadays is diminishing and does not tend towards more productivity. Besides this public perception is still bonded to the traditional belief that Waqf is for religious purposes only. Moreover, as Waqf is not compulsory, it may less respond and concern among the public than otherwise. He also emphasised that Waqf can improve public welfare and assist the government in order to increase overall quality of life. Waqf has to be promoted widely as the important instrument of Islamic economics. It is the responsibility of Muslim scholars, advocates and intellectuals to make general public aware. The interpretation and understanding of Waqf need to be corrected as to enlarge the scope of contribution of Waqf (Abdul Jalil et al.,2018).
English law; in this case, the SPV will be subjected to other county’s tax in addition to Italian tax because the Musharakah company will subject to several tax like ownership transfer cost and tax on rental payment and income tax. The Sukuk holder can potentially face multiple tax duties, in addition to incur additional transactional and legal costs. To overcome this problem, the originator should develop tax planning to avoid these tax impositions, each transaction should be carefully reviewed by tax advisors, and should benefit from taxation system in other Europe country like UK. Because UK has introduced a series of tax and legislative changes specifically designed to remove obstacles to the development of Islamic finance. The first significant change came in the Finance Act 2003 which introduced relief to prevent multiple payment of Stamp Duty Land Tax on Islamic mortgages. The Finance Acts 2005 and 2006 contained further measures aimed at putting other Islamic products on the same tax footing as their conventional counterparts. Most recently, the Finance Act 2007 clarified the tax framework further, in the case of Sukuk.  Therefore, the government should try to add new articles to the Special Tax Treatment section of the law.
rate of entrepreneurship is hypothesized and found to have either a U-shaped or L- shaped relationship with the level of economic development. In their model, the underlying reasons for this reversal of the downward trend remain largely implicit. Finally, Bosma, de Wit and Carree (2003) developed a model of the self-employment rate in the Netherlands in which they combined an equilibrium approach of the total number of self-employed with an entry/exit approach. This model simultaneously explains the development of the equilibrium and the actual number of self-employed persons as well as their entry and exit rates. The unification of these approaches has two advantages. First, it is possible to analyze how any determinant influences both the net development of the self-employment rate and the underlying entry and exit rates. Second, the constraints implied by the model impose a degree of consistency between the net development of self-employment and the underlying entry and exit. This allows more realistic simulations of future developments of entrepreneurship. Further reflection on the results of these studies leads to the conclusion that an explanation of the variety of entrepreneurship at country level is by no means straightforward and that the explanatory power of the economic models discussed above is modest. The large country-specific fixed effects in some of these models suggest that cultural and institutional factors may be quite important. However, 'non- economic' variables are often missing or are only weakly represented in these models, although there are theoretical reasons to assume their importance. After all, business ownership rates at country level are aggregated individual occupational choices that are based upon both psychological and economic considerations, and are embedded in a societal context. This implies that, together with economic and technological variables, demographical as well as (path-dependent) cultural and institutional factors may also make a contribution to the explanation of entrepreneurship rates. In chapter 1 of the present book some case studies already alluded to the substantial role of these variables in determining entrepreneurial development. Futhermore, relevant contributions to the study of entrepreneurship are also being made by disciplines other than economics, such as sociology, political science, history, psychology and anthropology (Baumol, 1968: 69; Kilby, 1971: 6-19; Martinelli, 1994: 476; Acemoglu, 1995: 30; Swedberg, 2000: 28). Consequently, a multidisciplinary model might offer a promising opportunity for enhancing our insight into the variety of entrepreneurship at country level. To my knowledge, a well-developed multidisciplinary approach to this subject is as yet not available.
The use of miswak is basically an uncommon behavior in Indonesia; yet, the miswak users are still considerably high in number, especially in the Muslim community that has a strong belief to embrace the religion’s guidance. Therefore, our study was intended to investigate the predisposing fac- tors of miswak use by observing some aspects, such as the surrounding norms and one’s belief to do something, which are part of the theory of planned behavior. Therefore, we considered to use the theory of planned behavior as the theory in this study.
This study is conducted to investigate the impact of socio-economic development on banks performance. Till to date, only a few studies focus on this aspect of banking performance. Researchers are mainly concerned with profitability and efficiency in studying the determinants of bank performance. Using ratios and frontier approach most studies are conducted to examine the internal and external factors and their effect on the performance of banks. Researchers have used return on assets (ROA) and/or the return on equity (ROE) as the indicator of profitability and found bank size, capital adequacy, level of liquidity, provisioning policy, and expenses management as internal determinants and economic growth rate, inflation, and interest rate as external determinants of bank profitability. Some of the empirical studies have conducted on a single country basis (Berger 1995, Sufian and Habibullah 2009) while others focused on a panel of countries (Srairi 2010, Abdul-Majid et al. 2010, Belanes and Hassiki, 2012, Beck et al. 2013). The comparative studies between the performance of Islamic and conventional banks are also well researched. Contemporary researcher used frontier analysis approaches to analyze the efficiency of Islamic banks (Abdul-Majid et al. 2010, Srairi, 2010, Belanes and Hassiki, 2012), the management, regulatory and supervisory challenges (Murjan and Ruza 2002, Solé, 2007, Jobst 2007), features and profitability of Islamic Banks (Karim and Ali 1989, Khediri and Khedhiri 2009, Srairi 2010, Abedifar et al. 2013, Beck et al. 2013), and whether it is possible to distinguish between Islamic and conventional Banks (Metwally 1997, Iqbal 2001, Olson and Zoubi 2008). In addition, few researchers also devote their attention to testing the resilience, soundness, and financial stability of Islamic banks during the financial crisis (Cihak and Hesse 2010, Hasan and Dridi 2010, Beck et al. 2013, Caby and Boumediene, 2013, Bourkhis and Nabi 2013).
The political dynamic of village in Indonesian New Order has two faces. On one hand, it is conditioned by the feudalism of village’s leader which is monopolized from one generation to other generations. On the other hand, religion can be an alternative to challenge this feudalism. I explore this condition through an exami- nation of the role of kalebun (the village’s leader) and kiai in a non- pesantren village in Madura, Indonesia. In Madura society, kiai and its pesantren take im- portant role in the process of Islamic institutionalization. Yet, in this case, the absence of pesantren enforces the kiai to be counter-balance of the feudalism of the kalebun . And, the kiai claims that this counter-balance is on behalf of democ- racy. This article concludes with a discussion of the requirement of democracy in
Islamic banking is an abstract concept until the first half of the twentieth century. In Malaysia, it has been almost three decades when the first Islamic bank makes its debut. Islamic banks have to compete with its rival, conventional banks which have longer history than Islamic banks. For this competition, Islamic banks have to know reaction of Malaysians towards it. Islamic banks not only available for Muslims, but it also available for non-Muslims as well. In Malaysia, 40% of the population is non- Muslims and hence non-Muslims market is equally important to Islamic banks. The purpose of this research is to examine the reaction of non-Muslims in Malaysia of Islamic Banking products and services. A total of 280 respondents from different cities in Malaysia are selected for the purpose of this study.
As stated above, certain procedural safeguards apply to the safe third country concept. Articles 38(2)(b)-(c) are quite clear, stating that member states shall have national rules on the methodology for when the safe third country concept can be applied to a particular country or applicant, and rules allowing, as minimum, the applicant to challenge the application of the safe third concept in his or her particular circumstances. However, certain aspects of article 38(2)(a) raise some questions. According to article 38(2)(a) member states wanting to apply the safe third country concept must establish rules laid down in national law requiring a “reasonable” connection between the third country and the applicant. No further details are provided when it comes to defining what a “reasonable” connection is. Does the asylum seeker have to stay in the third country for a certain amount a time for the connection to be “reasonable”, or is a mere transit sufficient? Given this point, the formulation of article 38(2)(a), arguably, leaves considerable scope for the member states to define what kinds of links between the asylum seeker and the third country are required.