Purpose The purpose of this paper is to identify the hardcore poor, moderately poor and just poor among zakat recipients in southwest Nigeria. It seeks to explain the criteria and basis used in determining the most deprived among zakat recipients considering the multi-dimensional nature of poverty and modern-day situations. Design/methodology/approach Out of 200 questionnaires that were randomly distributed among the recipients of zakat from Al-Hayat Relief Foundation and Zakat and Sadaqat Foundation in southwest Nigeria, only 150 were completed. Headcount poverty index, poverty gap index, multi-dimensional index on standard of living, income ranges and monthly per-capita household expenditures using the national workers’ minimum wage as poverty threshold were adopted for analyzing the data collected. Findings On the basis of the income range of the recipients, 128 out of 150 recipients were found to be poor, whereas on using the MMPCHE 93 out of 150 recipients were found to be poor. Both results were further classified into hardcore poor, moderately poor and just poor recipients. The multi-dimensional index on standard of living was also used to capture poverty in terms of deprivation in standard of living, such as non-availability of electricity, drinking water, cooking fuel, sanitation, flooring and assets. Research limitations/implications A limited number of recipients were evaluated in this study, and hence it would be difficult to generalize. Also, some recipients had difficulty in answering the survey questionnaire used in this study, which reduced the amount of information derived. Thus, an in-depth interview method coupled with a survey can be used in future studies. Practical implications The implication of this result is either that the threshold and measures adopted are not capturing the poor and the needy or that the zakat institutions are not reaching out enough to the poor and the needy eligible to receive zakat. This paper suggests the introduction of a more uniform and comprehensive zakat-based poverty threshold for the poor and the needy that will continuously be examined by Shariah scholars and researchers to best engage with the modern-day situation. Social implications This paper examines the measures of poverty and concludes on the introduction of a well-comprehensive threshold that is Shariah compliant and based on the plight of the modern-day poor and needy, which can go a long way in achieving the objectives of zakat. Originality/value This study recommends a more comprehensive zakat-based poverty threshold that will capture the multi-dimensional nature of poverty in the present day for better outreach to the most deprived needy and poor.

This paper attempts to review the literature on the Islamic values and principles in an organization, then presents the importance of its delineated dimensions. Two main theories of Islamic work ethics and practices are discussed comprehensively based on the Qur'anic verses as the ultimate source in Islamic thinking. The review includes the comparison between certain components' implementations and the views of other religions in several countries. This reveals that each of dimensions are clearly functional in organizations. It suggests that Islamic emphasizes on commercial activities which denied the authors' opinions on its' teaching for not governing the materials aspect or success in business performance. The Islamic religion seeks to deliver the goodness to all mankind according to its rules and principles. The integrated system of the Islamic worldview encompasses all aspects of both worldly and hereafter-including the aspect of business.

Purpose This paper aims to analyse the relationship between human capital and obtainment of halal certification. Design/methodology/approach The human capital theory is deployed as the basis to analyse the possible factors that determine the obtainment of halal certification by small firms. Four independent variables that were delineated include business experience, motivation, training and education. The proposed hypotheses mark the relationship between the four variables and the obtainment of the halal certification. The sample size (n = 370) is a group of small firms randomly picked from the four regions in the North Sumatera Province, Indonesia. Findings By adopting the quantitative deductive-hypothetical method and the logistic regression analysis, the result has revealed that the aforementioned four variables have a significant relationship with the obtainment of halal certification. Originality/value This paper provides the empirical findings and valuable insight for future researchers. The importance of obtaining the halal certification lies in not only more than convincing customers with the goodness of ingredient or compliance with the religions’ obligations but also it can serve as a strategy that brings a competitive advantage to the firms to grow. While the elements of human capital would be the factors that influence in the decision-making of obtaining the halal certification.

The present study is focused on the effects of corporate entrepreneurship (CE) on performance of large sized firms in Malaysia. These companies are currently facing more challenging environments compared to past, as their survival rates are declining and suffering from low level of profitability. The paper uses survey method and secondary sources by collecting data from 130 companies listed in the main market of Bursa Malaysia. In order to analyze the survey data, the study uses Partial Least Squares (PLS) approach to Structural Equation Modelling (SEM). This study has concluded that the entrepreneurial orientation (EO) is positively related to firm’s profitability but has no relationship with firm’s growth whereas corporate venturing (CV) is positively related to firm’s growth but has no relationship with firm’s profitability. The environmental dynamism moderates these relationships. The paper has significant implications for the top management decision making on the importance of CE on firm growth and profitability. Besides, in developing countries like Malaysia, most of the researches on entrepreneurship are based on small firms or individual entrepreneurships. Thus, it is timely to conduct research on CE among the large sized firms to further expand the literature.Keywords: Corporate Entrepreneurship; Corporate Venturing; Entrepreneurial Orientation; FirmPerformance; Large Firm;Partial Least Squares (PLS).

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