bluuebunny/crossref_metadata_2025_split huggingface dataset:
THE IMPACTS OF FIRM CHARACTERISTICS ON SOCIAL MEDIA USAGE OF SMEs: EVIDENCE FROM THE CZECH REPUBLIC
Authors: Žufan Jan , Civelek Mehmet , Hamarneh Iveta , Kmeco Ľubomír 
Published: June 2020

Comparing to larger businesses, SMEs face more barriers in their marketing operations since they have a lower amount of financial resources and assets. But the emergence of social media platforms has provided many chances for them to overcome these barriers by enabling them to do marketing and promotion activities. Although these social media channels are easy to access by each of their users, awareness, perceptions, capabilities of SMEs might differ when using these platforms. In this regard, this research aims to analyze and find out whether social media usage differs among SMEs regarding their age and size. In parallel with this purpose, the researchers used an online questionnaire to collect data from 454 Czech SMEs. These SMEs were selected by applying a random sampling method and then an online questionnaire was directed to the respondents who were owners and managers of these enterprises. To analyze the data, the researchers performed an Independent T-test in SPSS statistical program. According to the results, social media usage does not differ between smaller-larger and younger-older SMEs. The reasons for these similarities among SMEs might stem from the industry that they operate, the cost of social media usage, and the age of younger firms’ executives. Nonexistence of the differences among analyzed Czech SMEs makes this paper differ from other studies. Some policy implementations are also offered by the researchers to increase awareness, skills, and usage of social media platforms by SMEs.
Involuntary musical imagery as a component of ordinary music cognition: A review of empirical evidence
Authors: Liikkanen Lassi A. , Jakubowski Kelly 
Published: June 2020

AbstractInvoluntary musical imagery (INMI) refers to a conscious mental experience of music that occurs without deliberate efforts to initiate or sustain it. This experience often consists of the repetition of a short fragment of a melody, colloquially called an “earworm.” Here, we present the first comprehensive, qualitative review of published empirical research on INMI to date. We performed an extensive literature search and discovered, in total, 47 studies from 33 peer-reviewed articles that met the inclusion criteria for the review. In analyzing the content of these studies, we identified four major research themes, which concern the phenomenology, dynamics, individual differences, and musical features of INMI. The findings answer many questions of scientific interest—for instance, what is typical in terms of INMI frequency, duration, and content; which factors influence INMI onset; and whether demographic and personality factors can explain individual differences in susceptibility and responses to INMI. This review showcases INMI as a well-established phenomenon in light of a substantial body of empirical studies that have accumulated consistent results. Although the populations under study show an unfavorable bias towards Western, educated participants, the evidence depicts INMI as a universal psychological phenomenon, the possible function of which we do not yet fully understand. The concluding section introduces several suggestions for future research to expand on the topic.
Philanthropy in Practice: Role of Zakat in the Realization of Justice and Economic Growth
Authors: Ahmad Malik Bilal 
Published: June 2020

The entire economic scheme developed under the guiding principles of Shari’ah (Islamic Law) envisages an internally balanced system of economy that neither accepts capitalism nor communism in totality. According to the laws, the realization of justice (a’dl) and wellbeing (falah), i.e., the means to seek blessings of God (fadhl al-Allah), determines its principal objectives (maqasid). Nevertheless, the economic structures adopted by the contemporary Muslim societies, in general, are incoherent with the economic philosophy of Islam. They are practically disconnected from the mechanics and efficiency of Islam’s equity instruments and philanthropic institutions. Consequently, as per Marx’s class conflict theory, economic inequality has spread its roots and traumatized the dynamics of participatory economics, distributive justice, and social equality. Factors such as non-inclusive economics, exploitation as a market principle, and concentration of wealth in few pockets have completely transformed Muslim economies into “capitalist” ones. After conducting critical researches vis-à-vis this paradigm shift in the Muslim world, highbrow Muslim intellectuals have reached to this point that alongside with interest-based means of financial intermediation, non-functionality of philanthropic institutions such zakat and baitulmal has practically divided the society into privileged and deprived classes. The economic advantage of “privileged class” over “deprived class” has become one of the major stumbling blocks in the way of achieving welfare and social justice. Under such vulnerable conditions, it is being argued that “reinstitutionalization” of zakat, both at civil society and state level, is the means to provide socio-economic insurance to those who are otherwise neglected. By facilitating the “constructive channelization” of wealth from “privileged class” to “deprived class”, institution of zakat has the potentiality to overcome the problems like relative deprivation, poverty, illiteracy, unemployment, and so on. In this context, giving of zakat must not be seen merely as a religious obligation; on the contrary, it must be examined in relation to its socio-economic effects. The present research is an attempt to answer the question regarding how reinstitutionalization of zakat can help in the minimization of poverty rate and promotion of socio-economic justice in contemporary “unbalanced” Muslim societies.
Keywords: Islamic Economics, Zakat, Social Justice, Poverty, Economic Growth
Identifying Factors Alleviating Poverty: Experience from Malaysian Zakat Institutions
Authors: Saladin Abdul Rasool Mohamed , Tuan Sayed Amran Sharifah Adlina 
Published: June 2020

A major challenge for zakat institutions is to identify ways to alleviate poverty. Thus, it is essential to determine factors that influence the incidence of poverty. Determinants of poverty can be used by zakat institutions as a guide by zakat authorities as to draw guidelines and programs to alleviate the poor. The objective of the present paper is to identify the determinants of poverty from the perspective of poor zakat recepients in Selangor, the most populated Muslim state in Malaysia. Using the Had Kifayah method, which is based on maqasid al-shariah principles, the study would outline factors that can be used as a guideline to fight poverty. The present study employed a dataset derived from a survey consisting of 258 head of household heads of low-income group in the state of Selangor, the most populated state in Malaysia. The multiple linear regression (MLR) analysis revealed three factors that influence poverty in this study, namely, unemployment of household heads, non-working household adults and unability to obtain permanent jobs.
Keywords: Poverty, measurements, zakat organizations
Determinants of Zakat Compliance Behavior among Muslims Living Under Non-Islamic Governments
Authors: Ummulkhayr Adamu , Yusuf Owoyemi Musa , Binti Mohammed Cusairi Rafidah 
Published: June 2020

Zakat is one of the five pillars of Islam hence it is attracting a lot of scholarly attention. However, most of the existing literature on Zakat are concentrated in Islamic countries like Indonesia, Malaysia, Pakistan, Jordan, Saudi Arabia and others. There are also some researches in some advanced non-Islamic countries such as the USA and UK. In these countries, though the government does not operate Islamic laws, there are organized NGOs that take care of Islamic affairs including Zakat. However, there are many parts of the world where Muslims live under non-Islamic government and are not assisted by NGOs. In those areas, Muslims live and perform their religious obligations without any form of institutional support. There are limited number of research relating to Zakat in those areas. This study seeks to fill this gap by investigating the determinants of Zakat compliance in Kogi State of Nigeria. The study was conducted through qualitative interviews. Findings show that, the absence of governmental or institutional support results in ignorance, lack of organization and attitudinal problems. Recommendations were offered to assist Muslims in such areas.
Keywords: Zakat compliance, Muslims in non-Islamic areas, Institutional support for Zakat
Analysis of the Influence of Tax Service, Tax Advertising, and Zakat Policy as a Reduction of Taxable Income to Tax Paying Compliance for Individual Taxpayers in the Tax Service Office Pratama Sawangan, Depok, West Java
Authors: Wulan Mulyaning , Suhartini Tatin , Syamsul Bahri Efri 
Published: June 2020

This study aims to understand the influence of independent variables (tax service, tax advertising, and zakat policy as reduction of taxable income) on the dependent variable (taxpaying compliance). Partial test results indicate that the variables (X1) and (X2) have a positive and significant influence on tax paying compliance of Muslim individual Taxpayers. The variable significance level (X1) is 0.310, and the variable significance level (X3) is 0,506. Partial testing of advertisement variables of tax equal to 0.014, which indicates that tax advertisement partially has no positive and significant effect to Taxpayer compliance. The statistical testing revealed that the variables (X1, X2 and X3) have a positive and significant influence on the dependent variable (Y). F artihmatic of 29, 395> Ftable of 2.69 with a significance level of 0.000 <0.1
Keywords: Service, Advertising, Zakat Policy, taxable Income, Compliance
Analysis of Governance and Efficiency on Zakat Distribution: Evidence From Indonesia
Authors: Arkham Mubtadi Novendi , Susilowati Dewi 
Published: June 2020

This study analysesand identifies the governance factor(s) that influence zakat disbursement efficiency for Indonesia’s National Zakat Board (BAZNAS)in four district of Central Java Province, namely Banyumas, Purbalingga, Banjarnegara, and Kebumen. This research examines how the zakat institution in Indonesia has improved in terms of disbursement activities over the past 5 years (2011-2015).This is a quantitative research study that uses two approaches of efficiency analysis, namely (i) zakat disbursement efficiency measurement (ratio analysis) and (ii) identification of governance factor(s) that influence the zakat disbursement efficiency of the zakat institutions (regression analysis). Eviews 9 was used in data calculation. In the first approach, there are three efficiency measures: disbursement efficiency, cost efficiency and time efficiency. In the second approach, governance factors (board size; professionals on board; and frequency of board meetings) identify the influence of governance factors on zakat disbursement efficiency measures. The findings showthat there is a negative influence between board size and cost efficiency and no influence with disbursement and time efficiency. However, the relationshipbetween board size and disbursement and time efficiency is rejected because of insignificant results. Professionals on boards has a positive influence on disbursement, cost and time efficiency. Lastly, the frequency of board meetings positively influences disbursement efficiency and time efficiency. Frequency of board meetings showed a negative influence with cost efficiency. This research is significant as it could contribute to future discussions on the potential ways to improve zakat governance and efficiency in Indonesia. The outcomes from the discussions will be useful as a guide for policymakers looking to improve the zakat institution’s governance system.

Keywords:Efficiency, Governance, Indonesia, Zakat
Analysis of Zakat Performance of Central Java Province
Authors: Mubarokah Isro’iyatul , Syauqi Beik Irfan , Irawan Tony 
Published: June 2020

The Indonesian province with the third largest Muslim population is Central Java. This suggests a great potential for zakat collection. However, the amount accumulated is far from significant. This study aims to determine zakat performance in Central Java Province at macro and micro levels. Data collectioninvolved distributing questionnaires during interviews. This study employeda convenience sampling technique. The analytical tool used in this research is National Zakat Index (NZI).National Zakat Index is an indicator that illustrates the extent to which charity has been instrumental to the mustahikwelfare. It also indicatesthe initial stages of zakat development in terms of internally and at a community level, as well as highlight the support provided by the government. Findingsindicate that zakat performance of Central Java Province from a macro dimension is poor, while from a micro prospective it is decent.
Keywords: macro dimension, micro dimension, National Zakat Index (NZI), zakat performance
The Implementation of Indeks Desa Zakat (IDZ) for Priority Areas of the Zakat Community Development (ZCD) Program for the Empowerment of Productive Mustahiq in South Kalimantan
Authors: Maulida Sri , . Rizali , Rahmatullah Akhsanul 
Published: June 2020

A number of different parties, from both the governmental and private sectors, have attempted various means of overcoming poverty, such as through a zakat institution. As an official zakat institution, BAZNAS has established the Zakat Community Development (ZCD) program. The ZCD program seeks to empower communities by targeting the mustahiq living in underdeveloped villages in terms of prosperity, facilities, and infrastructure. The program has the objective of enabling the members of mustahiq communities to help each other manage the funds provided by BAZNAS, so that their prosperity can be increased. Related to this program, BAZNAS has developed a measurement tool called the Indeks Desa Zakat, or IDZ, which emphasizes Islamic elements, such as those relating to religion, as its very important aspects, in addition to the economic, social, health, and education aspects. This research aims to answer questions regarding the overall condition of villages targeted for the ZCD program by central BAZNAS, in addition to identifying underdeveloped villages to prioritize for assistance. The results demonstrate that from the implementation of Indeks Desa Zakat (IDZ) calculations in the priority areas of ​​the ZCD program, it can be concluded that among the three research locations, RT 34 Beruntung Jaya Village is the village that should be most highly prioritized for a ZCD program, with an index value of 0.48. This value places the village in the good category based on the IDZ score range; therefore, it can be considered for assistance.
Proposing a Zakat Empowerment Program Using IDZ: Case from Cemplang Village, Bogor, Indonesia
Authors: Khairunnajah Khairunnajah , Beik Irfan Syauqi , Sartono Bagus 
Published: June 2020

Zakat has enormous potential for the development of a nation. Recently, The Ministry of Village, Development of Disadvantaged Areas and Transmigration targets to eradicate 5000 poor villages. However, the current number of underdeveloped villages is still high. For this, the empowerment program of BAZNAS can integrate with the local government to participate in the development of backward regions. Zakat Community Development is one of BAZNAS subsidiary aiming at community development. This study engages the index of zakat village (IDZ) to investigate the feasibility of Cemplang village in getting assisted by BAZNAS empowerment programs. This study finds that the Village is considered to get supported by zakat funds.
Keywords: zakat, community development, empowerment, IDZ
Profitability Variables and Bank Size Effects on Corporate Zakat: Evidence from Indonesian Islamic Banks
Authors: Afandi Muhammad Anif 
Published: June 2020

Islamic banks carry out their operational activities based on Islamic principles. Thus, they are not only required to pay taxes but also zakat of 2.5 percent with several conditions. Theoretically, zakat has an impact on Islamic banks larger expenditures compared to conventional banks which are not obliged to. This research examines and analyzes the extent to which profitability variables which are ROA, ROE, and BOPO, and bank size which is represented by total assets, can affect corporate zakat expenditure by Islamic Commercial Banks (BUS) in Indonesia. To do so, the Panel Vector Error Correction Model (PVECM) is used to analyze the subject matters which the period covers from 2012 to 2017. This work finds that in the short-run, all the independent variables were insignificant. However, in the long-run only ROE and BOPO which were significant. The results of the Impulse Response Function (IRF) analysis showed that the dependent variable responds to the shock of its independent variables with fluctuating and even negative trend. In addition, the results of Variance Decomposition (VDC) analysis showed that the contribution of profitability variables and bank size tended to decrease toward the formation of corporate zakat expenditure by BUS until the end of the research period.
Keywords: Corporate Zakat Expenditure, Islamic Banks, Profitability, Bank Size, PVECM
The Potential of Application of Technology-Based Innovations for Zakat Administration in India
Authors: Muneeza Aishath , Nadwi Shahbaz 
Published: June 2020

India is the home country for many Muslims and effective management of zakah is essential to the country. In this era of technology, it is imperative to use technology with zakat to ensure that the classical zakat administration approaches are upgraded to the uruf or customary practices of the society. The objective of this paper is to find out the potential of using technology in upgrading zakat administration in India. This is a qualitative approach where the primary sources such as zakat administration laws in India and secondary sources such as journal articles and published reports on the subject are analysed to derive conclusions. The findings of this paper suggest that the innovations such as rice ATMs, mobile applications, applications made with blockchain technology, artificial intelligence and big data can also play a vital role in the effective management of zakat in India. It is anticipated that the outcome of this research will assist the zakat administrators in India to adopt technology in this regard.

Keywords: Artificial intelligence, big Data, fintech, rice ATM, zakat
Electron Density Reconstruction of Solar Coronal Mass Ejections Based on a Genetic Algorithm: Method and Application
Authors: Dai Xinghua , Wang Huaning , Inhester Bernd 
Published: June 2020

Abstract
We present a new method to reconstruct the three-dimensional electron density of coronal mass ejections (CMEs) based on a genetic algorithm, namely the genetic reconstruction method (GRM). GRM is first applied to model CMEs with different orientations and shapes. A set of analytic model CMEs from Gibson and Low is employed to produce synthetic CME images for GRM reconstruction. Model CMEs with longitudes of 0°, 45°, 90°, 135°, and 180° and latitudes of 0°, 15°, 30°, and 45° are used to test the performance of GRM. The model CMEs are obscured with a simulated occulter of a coronagraph to determine the influence of CME brightness incompleteness. We add random noise to some synthetic CME images to test the performance of GRM. The CME reconstructions are carried out using synthetic data from Solar Terrestrial Relations Observatory (STEREO) A and B with a separation angle of 90° and from STEREO A and the Solar and Heliospheric Observatory (SOHO) with a separation angle of 73°. The Pearson correlation coefficient and the mean relative absolute deviation are calculated to analyze the similarities in brightness and electron density between the model and reconstructed CMEs. Comparisons based on the similarity analysis under various conditions stated above give us valuable insights into the advantages and limitations of GRM reconstruction. The method is then applied to real coronagraph data from STEREO A and B, and SOHO on 2013 September 30.
Amphotericin B from antifungal to antiviral therapy: promising modern therapeutic branch
Authors: AL-Khikani Falah Hasan Obayes 
Published: June 2020

Introduction: Amphotericin B (AmB) which belongs to the polyene group has a wide spectrum in vitro and in vivo antimicrobial activity against fungi and parasites, but resistance to AmB is rare despite extensive use.
Material and methods: Atotal of 2530 articles were investigated in PubMed (n = 1525), Medline (n = 705), and Goo­gle Scholar (n = 300). From 2530 articles, only 61 studies were included in this review. All the short and full articles were searched that were scheduled to be published until April 2020.
Results: After its discovery, AmB has been one of the most common first-line choices in treating systemic fungal in­fection for over seven decades from its discovery. Recently, some studies have focused on the potential antimicrobial action of AmB against some enveloped and non-enveloped viruses, such as human immunodeficiency virus, Japanese encephalitis virus, herpes simplex virus, and Rubella virus.
Discussion: Among the invading pathogens, viruses constitute the most common ones,Due to the continuous spreading of viral infections with the rise in death numbers, new therapeutics development is urgent, as in general, some lethal viruses have no specific antiviral drugs or vaccines. So, this review may serve as an impetus for researchers working in the field of medical microbiology, vaccination, and antiviral drug design by discussing the most recent information about the antiviral action of AmB, as well as trying to provide a deeper understanding of major properties, mechanisms of action, immune system responses, and antimicrobial efficiency of AmB.
Conclusion: Since AmB is expected to alter the structure of the viral envelope, membrane integrity of cells, and internal cellular organelles, besides its other unique properties, such as host immunomodulatory effects, this review suggested that AmB as an effective anti-fungi drug may hold the promise of formulating a novel therapeutic option to treat many dangerous viruses, including those for treating which there are no active drugs or vaccines.