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The tendency to take up antenatal care in Khyber Pakhtunkhwa can mainly be credited to a mutual understanding between husband and wife and a good relationship between the woman and her mother-in-law. Highlighting the significance of these relationships has implications for ensuring birth preparedness and complications readiness.

A survey was conducted to examine informal workplace learning activities and work environment inhibitors to such learning activities of accountants in public accounting firms across Malaysia. The findings indicated that the accountants use a variety of informal learning activities, although meeting predominates. The accountants reported that lack of time due to heavy workload, lack of meaningful rewards, lack of fund, limited influence on firm's operation and lack of support from others as the inhibitors to the learning activities. Theoretical and practical implications of the study as well as suggestions for future research were also discussed.

The purpose of this study was to investigate situational inhibitors to informal learning activities amongst accountants in a public accounting firm. A qualitative case study was conducted to develop a greater understanding of the situational aspects that inhibited them from engaging in informal learning activities. Four situational inhibitors emerged from the data analysis. The inhibitors are lack of time, lack of proximity to colleagues' working areas, lack of support from others and structural inhibitor. Theoretical and practical implications of the research as well as suggestions for future research were also discussed.

This study examines the practice and inancial reporting requirements of the State Islamic Religious Councils (SIRCs) of ive states in Malaysia using a case study approach. Two data collection methods are used, namely document review and semi-structured interviews. Review of the SIRCs’ annual reports for the inancial years 2016 and 2017 is made by comparing the SIRCs’ current practice of inancial reporting and disclosure with respect to nine MPSAS (Malaysian Public Sector Accounting Standards) related to the presentation and disclosure of inancial statements. In addition, this study reviews and examines the Enactments/Ordinance of the Administration of Muslim Religious Affairs of each state. This is followed by interviews with fourteen respondents who are directly or indirectly involved in the preparation of the SIRCs’ inancial statements. Apart from that, consultation sessions with experts in Shari’ah, Muamalat or Islamic Economics, Law and Accounting/ Islamic Accounting have also been held. This study inds that not all transactions or items of the nine MPSAS exist in all SIRCs. However, all SIRCs prepare Separate and Consolidated Financial Statements. They also prepare Disclosure of Interests in Other Entities. Nevertheless, none of the SIRCs prepares Disclosure of Financial Information pertaining to General Government Sector and Joint Arrangements. After this, the study outlines the requirements of the proposed PPIIBZW that may be used as guidelines for the presentation and disclosure of SIRCs’ inancial statements. In conclusion, this study proposes certain recommendations aimed at improving the inancial statements of SIRCs. It is expected that the indings of the study could be able to assist relevant parties such as a SIRC and Accountant General’s Department of Malaysia in developing an accounting conceptual framework, as well as the accounting standards that suit SIRC. Keywords: Financial Statements, Accounting Standards, State Islamic Religious Council, Case Study, Malaysia