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New Order Government tends to consider as zakat and tax liabilities are different. There is an exciting development in the era of reform with the passage of Act No. 38 of 1999 on the Management of Zakat and converted into Act 23 of 2011. It seems that the government has to have the desire to accommodate the charity as potential aspects to reduce taxes. Moreover, the idea of integrating the zakat and taxes in one more incentive system sounded. If this is true, the government may implement two points of maqâshid al-syarî'ah, namely hifzh al-dîn and hifzh al-mâl. DOI:10.15408/ajis.v15i1.2841

The future of the western industrialized economies, including Canada, depends on healthy and innovative high-tech sectors. In 2010, this realization spurred the Canadian government to commission a blue-ribbon panel charged with assessing the state of programs designed to support business and commercially oriented research and development. The resultant Jenkins Report contains many useful recommendations aimed at consolidating disparate offerings, measuring existing initiatives' performance and fostering federal-provincial cooperation to improve programs' impact on the tech sector. However, the Report erred in overlooking the squandering of government resources on tax subsidies to investors in Labour-Sponsored Venture Capital Corporations (LSVCCs) — union-sponsored specialized mutual funds meant to promote the development of high-growth small and mediums-sized businesses — which are far outperformed by the private sector and often waste capital better used elsewhere. It is also unduly harsh on the federal Scientific Research and Experimental Development Tax Credit, which is critical to the early-stage start-ups that give rise to high-tech giants. In judiciously assessing the Jenkins Report's recommendations and offering alternatives, this paper serves as a much-needed corrective, offering policy makers clear guidance in securing Canada's economic future.

Just over a decade ago, the Australian Government introduced funding mechanisms which aimed at reducing doctoral candidates' attrition rate and completion times, and increasing reported student satisfaction. This study looks for any evidence of the impact on Australian universities' research education programmes as a result of the introduction of these mechanisms.

Just over a decade ago, the Australian Government introduced funding mechanisms which aimed at reducing doctoral candidates' attrition rate and completion times, and increasing reported student satisfaction. This study looks for any evidence of the impact on Australian universities' research education programmes as a result of the introduction of these mechanisms.

There are two opposing views of the relations between the electorate and the policies formed by local officials. The author, on the basis of his 1960 doctoral dis sertation at the University of Illinois, SOME POLITICAL EFFECTS OF THE FUNCTIONAL DIFFERENTIATION OF SUBURBS, suggests that electorates have relatively little influence on policy, particularly in comparison to interest groups. There are two distinct types of interest groups, personnel-oriented and policy-oriented, with patterns of activity that vary from city to city. Mr. Liebman is a member of the University of Pennsylvania's Department of Political Science.

As the author sees it, one key to the Taiwan's rapid growth lies in the interaction of the Nationalist government and the new entrepreneurs of Taiwan. He explores the interaction between the Nationalist government and Taiwan entrepreneurs in terms of a "push-pull" dynamics. The government pushed by inviting and mobilizing through creation of entrepreneurical opportunities. Those who are business-inclined then pulled themselves to capitalize on the new opportunities. (DÜI-Sen)