Nurul Hazwani Abdul Latif, Muhammad Taher, Juliana Md Jaffri, Mohamad Shahreen Amri, Muhammad Badri Abdul Kudos, Wan Mohd Azizi Wan Sulaiman and Deny Susanti
Various studies suggest that some of natural agents create a specific action of hypocholesterolemic effect. Considering this fact, the aim of this paper is to work on describing…
Abstract
Purpose
Various studies suggest that some of natural agents create a specific action of hypocholesterolemic effect. Considering this fact, the aim of this paper is to work on describing selected natural agents that may reduce cholesterol concentrations by different mechanism of actions.
Design/methodology/approach
The advantages, phytochemical components and the mechanisms of the agents were reviewed and supported from the findings of the in vitro, double-blind and clinical studies from published journals, books and articles. The journals used in this review were published between 1987 and 2016, and are available from PubMed, ScienceDirect and Google Scholar.
Findings
Plant stanols and sterols, turmeric, fenugreek, avocado, tomato, artichoke, red yeast rice and garlic showed a positive effect in maintaining cholesterol levels by specific mechanisms or actions. These agents each had a specific action in creating a hypocholesterolemic effect either by inhibition of the enzyme significant to the synthesis process, disturbing the absorption of cholesterol, conversion of cholesterol to other related forms and through the reduction of the oxidative stress.
Research limitations/implications
However, this field still needs more studies as, currently, there is not any detailed information regarding the main active ingredients responsible for the mechanism to reduce cholesterol levels in humans.
Originality/value
This paper enlightens the authors’ understanding of some natural agents that have the potential to be used in controlling cholesterol.
Details
Keywords
Norsafiah Norazman, Naziah Muhamad Salleh, Siti Nurul Asma' Mohd Nashruddin and Wan Norisma Wan Ismail
Retrofitting and rehabilitation are part of the conservation approach in Heritage Building Conservation Guideline 2016 in Malaysia. Heritage buildings can be retrofitted to…
Abstract
Purpose
Retrofitting and rehabilitation are part of the conservation approach in Heritage Building Conservation Guideline 2016 in Malaysia. Heritage buildings can be retrofitted to preserve their culture and history while being given a new lease. Rehabilitation is a preservation requirement that is more flexible since it assumes that the structure has already deteriorated to the point where repairs are required to prevent further deterioration. Although the strategies of these two approaches are different, their combination resulted in sustainable heritage building maintenance. This long-term maintenance strategy is necessary, especially for Malaysia's numerous heritage schools, which have serious maintenance problems as a result of infrequent maintenance, repairs, and funding shortages.
Design/methodology/approach
This study involved secondary data from an intensive literature review along with a comparative study from articles review and context analysis. A comparative study was conducted to determine the typical issue with heritage school buildings and the best maintenance practice for these structures. Finally, it involved a SWOT analysis study of retrofitting and rehabilitating heritage school buildings will be discussed in this study as well.
Findings
The findings of this study will focus on developing a strategic planning framework and maintenance for heritage school buildings in Malaysia to achieve sustainable maintenance. It will also highlight sustainable maintenance best practices for heritage school buildings in Malaysia. Finally, SWOT analysis will go over the pros and cons of retrofitting and rehabilitation for these buildings.
Originality/value
This paper put forward the requirements of strategic planning in heritage school buildings and outlines the significance of sustainable maintenance for educational buildings. It is an alternative for cost savings that has not been extensively investigated in previous studies.
Details
Keywords
Nori Yani Abu Talib, Radziah Abdul Latiff and Aini Aman
This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research…
Abstract
Purpose
This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research questions as follows: what are the challenges in the adoption of waqf accounting and reporting in waqf institutions; and how do institutional pressures influence the adoption of waqf reporting in Malaysia. Drawing on the work of DiMaggio and Powell and Scott of institutional theory, this paper provides empirical evidence of institutional pressures on the adoption of waqf reporting in Malaysia and the challenges faced in adopting waqf accounting and reporting.
Design/methodology/approach
This study uses qualitative research method with an explanatory case study approach. Data are collected through semi-structured interviews with the accountants of State Islamic Religious Council and Customs of Terengganu, an informal conversation with the Deputy Director of Accountant Generals Department of Malaysia and document reviews, mainly the Malaysian Accounting Standard Board Research paper.
Findings
The findings show that coercive pressure such as government regulation contributes to challenges in the adoption of waqf accounting and reporting. Normative pressures contribute to challenges in formulating standardised waqf accounting and reporting, whereas mimetic pressure contributes to challenges in the comparability of the waqf accounting and reporting among the state Islamic religious councils in Malaysia. In the efforts towards the standardisation of waqf accounting and reporting practice, a similarity of the process of the standard implementation or the institutional isomorphism of the State Islamic Religious Council in Terengganu is strongly influenced from the result of the mandate of its Board members and Fatwa council members (coercive isomorphism and religion logic) and minor influence from the normative isomorphism (the result of the participants’ education and profession) as well as the result of imitating other State of Islamic Religious Councils (SIRCs) because of the ambiguity of the process or certain practice.
Research limitations/implications
The study contributes to the knowledge by extending institutional theory and the possible role of religion logic in Islamic perspective to organisational behaviour and accounting development in SIRCs. This study is limited to the understanding of the challenges in the adoption of waqf accounting and reporting but could also be applicable to the adoption of other accounting standards or regulations.
Practical implications
This paper offers key implications for research, in improving the understanding of contextual factors and decision to adopt waqf accounting and reporting. The standard setter needs to be aware of the influence of contextual factors that shape decision towards standardisation of accounting and reporting for waqf.
Originality/value
The interplay of institutional pressures and implications of religion logic provides an interesting approach to understanding the waqf institutions’ intention to adopt accounting and reporting for waqf.