مطالب

Technology innovation affects both the public and private non-financial sectors, the zakat institution (Islamic social finance) included. The institution uses an online system to communicate with zakat payers and zakat recipients to ensure its effectiveness in terms of collection and distribution. This research focuses on the adoption of a technique known as AD/AC and ZP/ZR, which is mainly utilized by partially and non-privatized State zakat institutions in Malaysia. To this end, three (3) techniques pertaining to appraising the performance of Malaysia’s Zakat institutions in managing Zakat funds were established. The analysis also includes the adverse impact of Covid-19 pandemic on the performance of zakat collection of the respective zakat institutions in Malaysia. In this relation, a quantitative approach was adopted using the primary and secondary data collected from JAWHAR and various states’ zakat institutions. By utilizing a technique of online data collection and applying the AD/AC as well as ZP/ZR methods, the performance of Malaysia’s zakat institutions is appraised. Furthermore, with the help two (2) ratios and eight (8) scenarios the performance of the innovative technique of AD/AC and ZP/ZR for zakat collection and disbursement, efficiency and sustainability of zakat institutions in Malaysia were evaluated. The results show that most zakat institutions, particularly those that deal with zakat payments, have begun to use the technique AD/AC and ZP/ZR within their organizations. The performance of zakat institutions in all states in terms of zakat distribution and disbursement do not have a consistent trend for the period 2016-2020. However, there is still a dearth of technology being used for zakat disbursements and fund reporting. From the observed data, with 2016 being the exception, for each remaining year, a state in Malaysia is ranked as the best technology performer or the most efficient. Selangor - fully privatized state (2017), Pulau Pinang - fully privatized state (2018), Federal Territory - partially privatized state (2019) and Negeri Sembilan-partially privatized state (2020) are the most efficient for the respective year. The sustainability of each zakat institution in Malaysia in the presence of Covid-19 pandemic was ascertained as well. Interestingly, contrary to the efficiency result, all non-privatized states (Kedah, Sabah and Kelantan) and one partially privatized state (Negeri Sembilan) were sustainable in coping with Covid-19 pandemic, while all fully privatized states (Selangor and Pulau Pinang) were not. Overall, it was conjectured that the technique AD/AC as well as ZP/ZR would help to improve the operations of zakat institutions to become more efficient and successful in distributing zakat fund to the poor. However, as zakat collecting and distribution involved millions of records, its management is still debatable by all parties.

Co-Saliency object detection is the process of identifying common and repetitive objects from the group of images. Earlier studies have looked over several state-of-art deep neural network methodologies for co-saliency detection approach. The Deep CNN approaches rely heavily on co-saliency detection due to their potent feature extraction capabilities both deep and wide. This article assess the performance of several state-of-art deep learning model (VGG19, Inceptionv3, modifiedResNet, MobileNetV2 and PoolNet) for the purpose of co-saliency detection among images from benchmark datasets. All the models were trained on   70% part of the dataset and remaining were used for testing purpose. Experimental results show that modified ResNetmodel outperforms getting 96.53% accuracy as compared to other state-of-the-art deep neural network models.

Purpose: The purpose of this study was to investigate the effect of ethics-oriented leadership and political skills of digital organizational developments on accounting students' perceptions. Method: The study population in this study was accounting students in Shiraz. The statistical population of this study includes all accounting students in Shiraz, whose number is 850 people. The number of samples was 265 based on the Morgan table. 400 questionnaires were distributed electronically and randomly and 265 questionnaires were selected. After data collection, structural equations were analyzed using SPSS and SMART PLS software. Findings: Based on the results, ethical leadership has a positive and significant relationship with accounting students' perception of leadership effectiveness. Political skills have a negative and significant relationship with accounting students' perception of leadership effectiveness. Machiavellianism mediates the role of leadership in the relationship between ethical leadership and accounting students' perceptions of leadership effectiveness. Machiavellianism has an increasing mediating role in political skills and accounting students' perceptions of leadership effectiveness. Conclusion: This article is practical. Therefore, its main contribution is to clarify the discussion about the impact of digital transformation in the accounting sector and the importance of accounting ethics in the digital age. Nevertheless, the results can be interesting for researchers, policymakers, teachers, professional institutions, and accounting professionals.

Tour guides are considered as one of the key players within the tourism supply chain, serving as direct interfaces with visitors and acting as cultural mediators between diverse cultures. They exert a significant influence on tourists' intentions for repeat visits. Nowadays, tourists are not merely seeking basic information from guides, as they can easily access such information online. Instead, they are in search of creative, authentic, interactive experiences with participatory learning, demanding the presence of creativity in tour guides. Consequently, guides need to demonstrate new forms of creativity in their performance. Creativity is a pivotal aspect for achieving professional success in the realm of tour guiding. The depth of their professional knowledge and their creative abilities significantly impact the quality of tours and the portrayal of destinations. As cultural intelligence is one of the critical dimensions of creativity, this research aims to explore the relationship between cultural intelligence and the creativity of tour guides. Using a library review method, it examines the role of cultural intelligence, its dimensions, and indicators. Ultimately, it presents a conceptual framework for fostering the creativity of tour guides, grounded in the principles of cultural intelligence.