id	sid	tid	token	lemma	pos
ajiss-430	1	1	a	a	DET
ajiss-430	1	2	zakat	zakat	NOUN
ajiss-430	1	3	accounting	accounting	NOUN
ajiss-430	1	4	standard	standard	NOUN
ajiss-430	1	5	(	(	PUNCT
ajiss-430	1	6	zas	zas	NOUN
ajiss-430	1	7	)	)	PUNCT
ajiss-430	1	8	for	for	ADP
ajiss-430	1	9	malaysian	malaysian	ADJ
ajiss-430	1	10	companies	company	NOUN
ajiss-430	1	11	nur	nur	VERB
ajiss-430	1	12	barizah	barizah	PROPN
ajiss-430	1	13	abu	abu	PROPN
ajiss-430	1	14	bakar	bakar	PROPN
ajiss-430	1	15	abstract	abstract	PROPN
ajiss-430	1	16	this	this	DET
ajiss-430	1	17	paper	paper	NOUN
ajiss-430	1	18	focuses	focus	VERB
ajiss-430	1	19	on	on	ADP
ajiss-430	1	20	the	the	DET
ajiss-430	1	21	need	need	NOUN
ajiss-430	1	22	to	to	PART
ajiss-430	1	23	harmonize	harmonize	VERB
ajiss-430	1	24	the	the	DET
ajiss-430	1	25	practice	practice	NOUN
ajiss-430	1	26	of	of	ADP
ajiss-430	1	27	zakat	zakat	NOUN
ajiss-430	1	28	on	on	ADP
ajiss-430	1	29	companies	company	NOUN
ajiss-430	1	30	throughout	throughout	ADP
ajiss-430	1	31	malaysia	malaysia	NOUN
ajiss-430	1	32	by	by	ADP
ajiss-430	1	33	implementing	implement	VERB
ajiss-430	1	34	a	a	DET
ajiss-430	1	35	zakat	zakat	NOUN
ajiss-430	1	36	accounting	accounting	NOUN
ajiss-430	1	37	standard	standard	NOUN
ajiss-430	1	38	(	(	PUNCT
ajiss-430	1	39	zas	za	NOUN
ajiss-430	1	40	)	)	PUNCT
ajiss-430	1	41	.	.	PUNCT
ajiss-430	2	1	the	the	DET
ajiss-430	2	2	objectives	objective	NOUN
ajiss-430	2	3	of	of	ADP
ajiss-430	2	4	this	this	DET
ajiss-430	2	5	paper	paper	NOUN
ajiss-430	2	6	are	be	AUX
ajiss-430	2	7	fourfold	fourfold	ADJ
ajiss-430	2	8	:	:	PUNCT
ajiss-430	2	9	(	(	PUNCT
ajiss-430	2	10	1	1	X
ajiss-430	2	11	)	)	PUNCT
ajiss-430	2	12	to	to	PART
ajiss-430	2	13	highlight	highlight	VERB
ajiss-430	2	14	the	the	DET
ajiss-430	2	15	current	current	ADJ
ajiss-430	2	16	practice	practice	NOUN
ajiss-430	2	17	of	of	ADP
ajiss-430	2	18	zakat	zakat	NOUN
ajiss-430	2	19	on	on	ADP
ajiss-430	2	20	companies	company	NOUN
ajiss-430	2	21	in	in	ADP
ajiss-430	2	22	malaysia	malaysia	PROPN
ajiss-430	2	23	;	;	PUNCT
ajiss-430	2	24	(	(	PUNCT
ajiss-430	2	25	2	2	X
ajiss-430	2	26	)	)	PUNCT
ajiss-430	2	27	discuss	discuss	VERB
ajiss-430	2	28	the	the	DET
ajiss-430	2	29	usefulness	usefulness	NOUN
ajiss-430	2	30	of	of	ADP
ajiss-430	2	31	aaoifi	aaoifi	NOUN
ajiss-430	2	32	fas	fas	PROPN
ajiss-430	2	33	9	9	NUM
ajiss-430	2	34	,	,	PUNCT
ajiss-430	2	35	masb	masb	NOUN
ajiss-430	2	36	frs	frs	ADJ
ajiss-430	2	37	i-1	i-1	NUM
ajiss-430	2	38	,	,	PUNCT
ajiss-430	2	39	and	and	CCONJ
ajiss-430	2	40	masb	masb	NOUN
ajiss-430	2	41	tr	tr	VERB
ajiss-430	2	42	i-1	i-1	NOUN
ajiss-430	2	43	as	as	ADP
ajiss-430	2	44	guidelines	guideline	NOUN
ajiss-430	2	45	for	for	ADP
ajiss-430	2	46	developing	develop	VERB
ajiss-430	2	47	a	a	DET
ajiss-430	2	48	zas	za	NOUN
ajiss-430	2	49	;	;	PUNCT
ajiss-430	2	50	(	(	PUNCT
ajiss-430	2	51	3	3	X
ajiss-430	2	52	)	)	PUNCT
ajiss-430	2	53	suggest	suggest	VERB
ajiss-430	2	54	a	a	DET
ajiss-430	2	55	collaboration	collaboration	NOUN
ajiss-430	2	56	by	by	ADP
ajiss-430	2	57	various	various	ADJ
ajiss-430	2	58	parties	party	NOUN
ajiss-430	2	59	designed	design	VERB
ajiss-430	2	60	to	to	ADP
ajiss-430	2	61	pool	pool	NOUN
ajiss-430	2	62	initiatives	initiative	NOUN
ajiss-430	2	63	,	,	PUNCT
ajiss-430	2	64	knowledge	knowledge	NOUN
ajiss-430	2	65	,	,	PUNCT
ajiss-430	2	66	and	and	CCONJ
ajiss-430	2	67	skills	skill	NOUN
ajiss-430	2	68	to	to	PART
ajiss-430	2	69	develop	develop	VERB
ajiss-430	2	70	a	a	DET
ajiss-430	2	71	useful	useful	ADJ
ajiss-430	2	72	and	and	CCONJ
ajiss-430	2	73	favorable	favorable	ADJ
ajiss-430	2	74	zas	za	NOUN
ajiss-430	2	75	;	;	PUNCT
ajiss-430	2	76	and	and	CCONJ
ajiss-430	2	77	(	(	PUNCT
ajiss-430	2	78	4	4	NUM
ajiss-430	2	79	)	)	PUNCT
ajiss-430	2	80	to	to	PART
ajiss-430	2	81	demonstrate	demonstrate	VERB
ajiss-430	2	82	that	that	SCONJ
ajiss-430	2	83	without	without	ADP
ajiss-430	2	84	proper	proper	ADJ
ajiss-430	2	85	education	education	NOUN
ajiss-430	2	86	and	and	CCONJ
ajiss-430	2	87	a	a	DET
ajiss-430	2	88	strong	strong	ADJ
ajiss-430	2	89	political	political	ADJ
ajiss-430	2	90	will	will	NOUN
ajiss-430	2	91	,	,	PUNCT
ajiss-430	2	92	there	there	PRON
ajiss-430	2	93	is	be	VERB
ajiss-430	2	94	a	a	DET
ajiss-430	2	95	little	little	ADJ
ajiss-430	2	96	hope	hope	NOUN
ajiss-430	2	97	of	of	ADP
ajiss-430	2	98	making	make	VERB
ajiss-430	2	99	any	any	DET
ajiss-430	2	100	zas	za	NOUN
ajiss-430	2	101	a	a	DET
ajiss-430	2	102	reality	reality	NOUN
ajiss-430	2	103	.	.	PUNCT
ajiss-430	3	1	introduction	introduction	NOUN
ajiss-430	3	2	the	the	DET
ajiss-430	3	3	lack	lack	NOUN
ajiss-430	3	4	of	of	ADP
ajiss-430	3	5	an	an	DET
ajiss-430	3	6	applicable	applicable	ADJ
ajiss-430	3	7	standard	standard	NOUN
ajiss-430	3	8	for	for	ADP
ajiss-430	3	9	corporate	corporate	ADJ
ajiss-430	3	10	zakat	zakat	NOUN
ajiss-430	3	11	has	have	AUX
ajiss-430	3	12	contributed	contribute	VERB
ajiss-430	3	13	to	to	ADP
ajiss-430	3	14	its	its	PRON
ajiss-430	3	15	diverse	diverse	ADJ
ajiss-430	3	16	practice	practice	NOUN
ajiss-430	3	17	in	in	ADP
ajiss-430	3	18	malaysia.1	malaysia.1	NOUN
ajiss-430	3	19	this	this	DET
ajiss-430	3	20	diversity	diversity	NOUN
ajiss-430	3	21	is	be	AUX
ajiss-430	3	22	also	also	ADV
ajiss-430	3	23	partly	partly	ADV
ajiss-430	3	24	due	due	ADJ
ajiss-430	3	25	to	to	ADP
ajiss-430	3	26	the	the	DET
ajiss-430	3	27	malaysian	malaysian	ADJ
ajiss-430	3	28	setting	setting	NOUN
ajiss-430	3	29	of	of	ADP
ajiss-430	3	30	zakat	zakat	NOUN
ajiss-430	3	31	practice	practice	NOUN
ajiss-430	3	32	that	that	PRON
ajiss-430	3	33	each	each	DET
ajiss-430	3	34	state	state	NOUN
ajiss-430	3	35	governs	govern	VERB
ajiss-430	3	36	its	its	PRON
ajiss-430	3	37	own	own	ADJ
ajiss-430	3	38	zakat	zakat	NOUN
ajiss-430	3	39	affairs	affair	NOUN
ajiss-430	3	40	.	.	PUNCT
ajiss-430	4	1	the	the	DET
ajiss-430	4	2	absence	absence	NOUN
ajiss-430	4	3	of	of	ADP
ajiss-430	4	4	an	an	DET
ajiss-430	4	5	applicable	applicable	ADJ
ajiss-430	4	6	standard	standard	NOUN
ajiss-430	4	7	may	may	AUX
ajiss-430	4	8	not	not	PART
ajiss-430	4	9	be	be	AUX
ajiss-430	4	10	noticeable	noticeable	ADJ
ajiss-430	4	11	right	right	ADV
ajiss-430	4	12	now	now	ADV
ajiss-430	4	13	,	,	PUNCT
ajiss-430	4	14	but	but	CCONJ
ajiss-430	4	15	it	it	PRON
ajiss-430	4	16	may	may	AUX
ajiss-430	4	17	become	become	VERB
ajiss-430	4	18	significant	significant	ADJ
ajiss-430	4	19	soon	soon	ADV
ajiss-430	4	20	,	,	PUNCT
ajiss-430	4	21	especially	especially	ADV
ajiss-430	4	22	when	when	SCONJ
ajiss-430	4	23	a	a	DET
ajiss-430	4	24	cursory	cursory	NOUN
ajiss-430	4	25	examination	examination	NOUN
ajiss-430	4	26	reveals	reveal	VERB
ajiss-430	4	27	that	that	SCONJ
ajiss-430	4	28	more	more	ADJ
ajiss-430	4	29	companies	company	NOUN
ajiss-430	4	30	are	be	AUX
ajiss-430	4	31	becoming	become	VERB
ajiss-430	4	32	aware	aware	ADJ
ajiss-430	4	33	of	of	ADP
ajiss-430	4	34	and	and	CCONJ
ajiss-430	4	35	more	more	ADV
ajiss-430	4	36	interested	interested	ADJ
ajiss-430	4	37	in	in	ADP
ajiss-430	4	38	fulfilling	fulfil	VERB
ajiss-430	4	39	their	their	PRON
ajiss-430	4	40	zakat	zakat	NOUN
ajiss-430	4	41	obligation	obligation	NOUN
ajiss-430	4	42	.	.	PUNCT
ajiss-430	5	1	the	the	DET
ajiss-430	5	2	problem	problem	NOUN
ajiss-430	5	3	is	be	AUX
ajiss-430	5	4	further	far	ADV
ajiss-430	5	5	exacerbated	exacerbate	VERB
ajiss-430	5	6	by	by	ADP
ajiss-430	5	7	the	the	DET
ajiss-430	5	8	fact	fact	NOUN
ajiss-430	5	9	that	that	SCONJ
ajiss-430	5	10	the	the	DET
ajiss-430	5	11	recently	recently	ADV
ajiss-430	5	12	announced	announce	VERB
ajiss-430	5	13	2005	2005	NUM
ajiss-430	5	14	malaysian	malaysian	ADJ
ajiss-430	5	15	government	government	NOUN
ajiss-430	5	16	budget	budget	NOUN
ajiss-430	5	17	indirectly	indirectly	ADV
ajiss-430	5	18	included	include	VERB
ajiss-430	5	19	zakat	zakat	NOUN
ajiss-430	5	20	as	as	ADP
ajiss-430	5	21	part	part	NOUN
ajiss-430	5	22	of	of	ADP
ajiss-430	5	23	the	the	DET
ajiss-430	5	24	fiscal	fiscal	ADJ
ajiss-430	5	25	system	system	NOUN
ajiss-430	5	26	through	through	ADP
ajiss-430	5	27	the	the	DET
ajiss-430	5	28	tax	tax	NOUN
ajiss-430	5	29	deduction	deduction	NOUN
ajiss-430	5	30	given	give	VERB
ajiss-430	5	31	to	to	ADP
ajiss-430	5	32	those	those	DET
ajiss-430	5	33	companies	company	NOUN
ajiss-430	5	34	that	that	PRON
ajiss-430	5	35	pay	pay	VERB
ajiss-430	5	36	corporate	corporate	ADJ
ajiss-430	5	37	zakat	zakat	NOUN
ajiss-430	5	38	.	.	PUNCT
ajiss-430	6	1	nur	nur	VERB
ajiss-430	6	2	barizah	barizah	PROPN
ajiss-430	6	3	abu	abu	PROPN
ajiss-430	6	4	bakar	bakar	PROPN
ajiss-430	6	5	,	,	PUNCT
ajiss-430	6	6	ma	ma	PROPN
ajiss-430	6	7	,	,	PUNCT
ajiss-430	6	8	is	be	AUX
ajiss-430	6	9	a	a	DET
ajiss-430	6	10	lecturer	lecturer	NOUN
ajiss-430	6	11	in	in	ADP
ajiss-430	6	12	the	the	DET
ajiss-430	6	13	department	department	NOUN
ajiss-430	6	14	of	of	ADP
ajiss-430	6	15	accounting	accounting	PROPN
ajiss-430	6	16	,	,	PUNCT
ajiss-430	6	17	kulliyah	kulliyah	NOUN
ajiss-430	6	18	of	of	ADP
ajiss-430	6	19	economics	economic	NOUN
ajiss-430	6	20	and	and	CCONJ
ajiss-430	6	21	management	management	NOUN
ajiss-430	6	22	sciences	science	NOUN
ajiss-430	6	23	,	,	PUNCT
ajiss-430	6	24	the	the	DET
ajiss-430	6	25	international	international	ADJ
ajiss-430	6	26	islamic	islamic	PROPN
ajiss-430	6	27	university	university	PROPN
ajiss-430	6	28	,	,	PUNCT
ajiss-430	6	29	kuala	kuala	PROPN
ajiss-430	6	30	lumpur	lumpur	PROPN
ajiss-430	6	31	,	,	PUNCT
ajiss-430	6	32	malaysia	malaysia	PROPN
ajiss-430	6	33	.	.	PUNCT
ajiss-430	7	1	given	give	VERB
ajiss-430	7	2	the	the	DET
ajiss-430	7	3	above	above	ADJ
ajiss-430	7	4	scenario	scenario	NOUN
ajiss-430	7	5	,	,	PUNCT
ajiss-430	7	6	i	i	PRON
ajiss-430	7	7	argue	argue	VERB
ajiss-430	7	8	that	that	SCONJ
ajiss-430	7	9	there	there	PRON
ajiss-430	7	10	is	be	VERB
ajiss-430	7	11	an	an	DET
ajiss-430	7	12	urgent	urgent	ADJ
ajiss-430	7	13	need	need	NOUN
ajiss-430	7	14	to	to	PART
ajiss-430	7	15	develop	develop	VERB
ajiss-430	7	16	a	a	DET
ajiss-430	7	17	zakat	zakat	NOUN
ajiss-430	7	18	accounting	accounting	NOUN
ajiss-430	7	19	standard	standard	NOUN
ajiss-430	7	20	(	(	PUNCT
ajiss-430	7	21	zas	za	NOUN
ajiss-430	7	22	)	)	PUNCT
ajiss-430	7	23	that	that	SCONJ
ajiss-430	7	24	companies	company	NOUN
ajiss-430	7	25	can	can	AUX
ajiss-430	7	26	adopt	adopt	VERB
ajiss-430	7	27	and	and	CCONJ
ajiss-430	7	28	apply	apply	VERB
ajiss-430	7	29	nationwide	nationwide	ADV
ajiss-430	7	30	.	.	PUNCT
ajiss-430	8	1	several	several	ADJ
ajiss-430	8	2	people	people	NOUN
ajiss-430	8	3	concerned	concern	VERB
ajiss-430	8	4	with	with	ADP
ajiss-430	8	5	this	this	DET
ajiss-430	8	6	issue	issue	NOUN
ajiss-430	8	7	are	be	AUX
ajiss-430	8	8	abdul	abdul	PROPN
ajiss-430	8	9	rahman,2	rahman,2	VERB
ajiss-430	8	10	amin,3	amin,3	NOUN
ajiss-430	8	11	and	and	CCONJ
ajiss-430	8	12	nasir	nasir	PROPN
ajiss-430	8	13	and	and	CCONJ
ajiss-430	8	14	hassan.4	hassan.4	NOUN
ajiss-430	8	15	thus	thus	ADV
ajiss-430	8	16	,	,	PUNCT
ajiss-430	8	17	i	i	PRON
ajiss-430	8	18	detail	detail	VERB
ajiss-430	8	19	the	the	DET
ajiss-430	8	20	benefits	benefit	NOUN
ajiss-430	8	21	and	and	CCONJ
ajiss-430	8	22	advantages	advantage	NOUN
ajiss-430	8	23	of	of	ADP
ajiss-430	8	24	having	have	VERB
ajiss-430	8	25	a	a	DET
ajiss-430	8	26	zas	zas	NOUN
ajiss-430	8	27	in	in	ADP
ajiss-430	8	28	place	place	NOUN
ajiss-430	8	29	and	and	CCONJ
ajiss-430	8	30	contribute	contribute	VERB
ajiss-430	8	31	to	to	ADP
ajiss-430	8	32	the	the	DET
ajiss-430	8	33	literature	literature	NOUN
ajiss-430	8	34	by	by	ADP
ajiss-430	8	35	providing	provide	VERB
ajiss-430	8	36	some	some	DET
ajiss-430	8	37	suggestions	suggestion	NOUN
ajiss-430	8	38	and	and	CCONJ
ajiss-430	8	39	insights	insight	NOUN
ajiss-430	8	40	to	to	ADP
ajiss-430	8	41	the	the	DET
ajiss-430	8	42	responsible	responsible	ADJ
ajiss-430	8	43	parties	party	NOUN
ajiss-430	8	44	who	who	PRON
ajiss-430	8	45	should	should	AUX
ajiss-430	8	46	take	take	VERB
ajiss-430	8	47	charge	charge	NOUN
ajiss-430	8	48	of	of	ADP
ajiss-430	8	49	making	make	VERB
ajiss-430	8	50	such	such	DET
ajiss-430	8	51	a	a	DET
ajiss-430	8	52	standard	standard	NOUN
ajiss-430	8	53	a	a	DET
ajiss-430	8	54	reality	reality	NOUN
ajiss-430	8	55	.	.	PUNCT
ajiss-430	9	1	while	while	SCONJ
ajiss-430	9	2	i	i	PRON
ajiss-430	9	3	recognize	recognize	VERB
ajiss-430	9	4	the	the	DET
ajiss-430	9	5	importance	importance	NOUN
ajiss-430	9	6	of	of	ADP
ajiss-430	9	7	standardizing	standardize	VERB
ajiss-430	9	8	zakat	zakat	NOUN
ajiss-430	9	9	for	for	ADP
ajiss-430	9	10	other	other	ADJ
ajiss-430	9	11	types	type	NOUN
ajiss-430	9	12	of	of	ADP
ajiss-430	9	13	wealth	wealth	NOUN
ajiss-430	9	14	,	,	PUNCT
ajiss-430	9	15	i	i	PRON
ajiss-430	9	16	do	do	AUX
ajiss-430	9	17	not	not	PART
ajiss-430	9	18	elaborate	elaborate	VERB
ajiss-430	9	19	upon	upon	SCONJ
ajiss-430	9	20	this	this	DET
ajiss-430	9	21	subject	subject	NOUN
ajiss-430	9	22	here	here	ADV
ajiss-430	9	23	.	.	PUNCT
ajiss-430	10	1	my	my	PRON
ajiss-430	10	2	analysis	analysis	NOUN
ajiss-430	10	3	and	and	CCONJ
ajiss-430	10	4	discussion	discussion	NOUN
ajiss-430	10	5	of	of	ADP
ajiss-430	10	6	the	the	DET
ajiss-430	10	7	above	above	ADJ
ajiss-430	10	8	issues	issue	NOUN
ajiss-430	10	9	starts	start	VERB
ajiss-430	10	10	by	by	ADP
ajiss-430	10	11	describing	describe	VERB
ajiss-430	10	12	the	the	DET
ajiss-430	10	13	background	background	NOUN
ajiss-430	10	14	of	of	ADP
ajiss-430	10	15	malaysia	malaysia	PROPN
ajiss-430	10	16	’s	’s	PART
ajiss-430	10	17	zakat	zakat	NOUN
ajiss-430	10	18	practices	practice	NOUN
ajiss-430	10	19	,	,	PUNCT
ajiss-430	10	20	with	with	ADP
ajiss-430	10	21	special	special	ADJ
ajiss-430	10	22	reference	reference	NOUN
ajiss-430	10	23	to	to	ADP
ajiss-430	10	24	the	the	DET
ajiss-430	10	25	constitution	constitution	NOUN
ajiss-430	10	26	.	.	PUNCT
ajiss-430	11	1	next	next	ADV
ajiss-430	11	2	,	,	PUNCT
ajiss-430	11	3	i	i	PRON
ajiss-430	11	4	elaborate	elaborate	VERB
ajiss-430	11	5	upon	upon	SCONJ
ajiss-430	11	6	zakat	zakat	NOUN
ajiss-430	11	7	’s	’s	NOUN
ajiss-430	11	8	conceptual	conceptual	ADJ
ajiss-430	11	9	and	and	CCONJ
ajiss-430	11	10	practical	practical	ADJ
ajiss-430	11	11	dimensions	dimension	NOUN
ajiss-430	11	12	as	as	SCONJ
ajiss-430	11	13	regards	regard	VERB
ajiss-430	11	14	a	a	DET
ajiss-430	11	15	company	company	NOUN
ajiss-430	11	16	’s	’s	PART
ajiss-430	11	17	wealth	wealth	NOUN
ajiss-430	11	18	,	,	PUNCT
ajiss-430	11	19	focusing	focus	VERB
ajiss-430	11	20	primarily	primarily	ADV
ajiss-430	11	21	on	on	ADP
ajiss-430	11	22	the	the	DET
ajiss-430	11	23	malaysian	malaysian	ADJ
ajiss-430	11	24	context	context	NOUN
ajiss-430	11	25	for	for	ADP
ajiss-430	11	26	the	the	DET
ajiss-430	11	27	latter	latter	ADJ
ajiss-430	11	28	.	.	PUNCT
ajiss-430	12	1	i	i	PRON
ajiss-430	12	2	then	then	ADV
ajiss-430	12	3	discuss	discuss	VERB
ajiss-430	12	4	the	the	DET
ajiss-430	12	5	zakat	zakat	NOUN
ajiss-430	12	6	system	system	NOUN
ajiss-430	12	7	’s	’s	PART
ajiss-430	12	8	dynamism	dynamism	NOUN
ajiss-430	12	9	as	as	ADP
ajiss-430	12	10	being	be	AUX
ajiss-430	12	11	in	in	ADP
ajiss-430	12	12	accordance	accordance	NOUN
ajiss-430	12	13	with	with	ADP
ajiss-430	12	14	islam	islam	PROPN
ajiss-430	12	15	;	;	PUNCT
ajiss-430	12	16	explain	explain	VERB
ajiss-430	12	17	the	the	DET
ajiss-430	12	18	applicability	applicability	NOUN
ajiss-430	12	19	and	and	CCONJ
ajiss-430	12	20	usefulness	usefulness	NOUN
ajiss-430	12	21	of	of	ADP
ajiss-430	12	22	aaofi	aaofi	NOUN
ajiss-430	12	23	fas	fas	NOUN
ajiss-430	12	24	9	9	NUM
ajiss-430	12	25	,	,	PUNCT
ajiss-430	12	26	masb	masb	NOUN
ajiss-430	12	27	frs	frs	ADJ
ajiss-430	12	28	i-1	i-1	NUM
ajiss-430	12	29	,	,	PUNCT
ajiss-430	12	30	and	and	CCONJ
ajiss-430	12	31	masb	masb	NOUN
ajiss-430	12	32	tr	tr	NOUN
ajiss-430	12	33	i-1	i-1	NUM
ajiss-430	12	34	in	in	ADP
ajiss-430	12	35	developing	develop	VERB
ajiss-430	12	36	the	the	DET
ajiss-430	12	37	standard	standard	NOUN
ajiss-430	12	38	;	;	PUNCT
ajiss-430	12	39	and	and	CCONJ
ajiss-430	12	40	spell	spell	VERB
ajiss-430	12	41	out	out	ADP
ajiss-430	12	42	the	the	DET
ajiss-430	12	43	standard	standard	NOUN
ajiss-430	12	44	’s	’s	PART
ajiss-430	12	45	objectives	objective	NOUN
ajiss-430	12	46	and	and	CCONJ
ajiss-430	12	47	merits	merit	NOUN
ajiss-430	12	48	.	.	PUNCT
ajiss-430	13	1	after	after	ADP
ajiss-430	13	2	commenting	comment	VERB
ajiss-430	13	3	on	on	ADP
ajiss-430	13	4	which	which	PRON
ajiss-430	13	5	constituencies	constituency	NOUN
ajiss-430	13	6	need	need	VERB
ajiss-430	13	7	to	to	PART
ajiss-430	13	8	be	be	AUX
ajiss-430	13	9	involved	involve	VERB
ajiss-430	13	10	in	in	ADP
ajiss-430	13	11	developing	develop	VERB
ajiss-430	13	12	a	a	DET
ajiss-430	13	13	zas	za	NOUN
ajiss-430	13	14	,	,	PUNCT
ajiss-430	13	15	i	i	PRON
ajiss-430	13	16	conclude	conclude	VERB
ajiss-430	13	17	with	with	ADP
ajiss-430	13	18	the	the	DET
ajiss-430	13	19	challenges	challenge	NOUN
ajiss-430	13	20	of	of	ADP
ajiss-430	13	21	making	make	VERB
ajiss-430	13	22	such	such	DET
ajiss-430	13	23	a	a	DET
ajiss-430	13	24	standard	standard	NOUN
ajiss-430	13	25	a	a	DET
ajiss-430	13	26	reality	reality	NOUN
ajiss-430	13	27	.	.	PUNCT
ajiss-430	14	1	the	the	DET
ajiss-430	14	2	background	background	NOUN
ajiss-430	14	3	of	of	ADP
ajiss-430	14	4	malaysia	malaysia	PROPN
ajiss-430	14	5	�	�	PROPN
ajiss-430	14	6	s	s	PART
ajiss-430	14	7	zakat	zakat	NOUN
ajiss-430	14	8	practices	practice	NOUN
ajiss-430	14	9	all	all	DET
ajiss-430	14	10	aspects	aspect	NOUN
ajiss-430	14	11	pertaining	pertain	VERB
ajiss-430	14	12	to	to	ADP
ajiss-430	14	13	the	the	DET
ajiss-430	14	14	administration	administration	NOUN
ajiss-430	14	15	of	of	ADP
ajiss-430	14	16	zakat	zakat	PROPN
ajiss-430	14	17	are	be	AUX
ajiss-430	14	18	handled	handle	VERB
ajiss-430	14	19	by	by	ADP
ajiss-430	14	20	the	the	DET
ajiss-430	14	21	states	state	NOUN
ajiss-430	14	22	through	through	ADP
ajiss-430	14	23	their	their	PRON
ajiss-430	14	24	respective	respective	ADJ
ajiss-430	14	25	majlis	majlis	NOUN
ajiss-430	14	26	agama	agama	PROPN
ajiss-430	14	27	islam	islam	PROPN
ajiss-430	14	28	negeri	negeri	PROPN
ajiss-430	14	29	(	(	PUNCT
ajiss-430	14	30	state	state	NOUN
ajiss-430	14	31	islamic	islamic	ADJ
ajiss-430	14	32	religious	religious	ADJ
ajiss-430	14	33	councils	council	NOUN
ajiss-430	14	34	[	[	X
ajiss-430	14	35	sircs	sircs	X
ajiss-430	14	36	]	]	X
ajiss-430	14	37	)	)	PUNCT
ajiss-430	14	38	.	.	PUNCT
ajiss-430	15	1	this	this	PRON
ajiss-430	15	2	is	be	AUX
ajiss-430	15	3	attributed	attribute	VERB
ajiss-430	15	4	to	to	ADP
ajiss-430	15	5	the	the	DET
ajiss-430	15	6	fact	fact	NOUN
ajiss-430	15	7	that	that	SCONJ
ajiss-430	15	8	the	the	DET
ajiss-430	15	9	ninth	ninth	ADJ
ajiss-430	15	10	schedule	schedule	NOUN
ajiss-430	15	11	of	of	ADP
ajiss-430	15	12	the	the	DET
ajiss-430	15	13	malaysian	malaysian	ADJ
ajiss-430	15	14	federal	federal	ADJ
ajiss-430	15	15	constitution	constitution	NOUN
ajiss-430	15	16	recognizes	recognize	VERB
ajiss-430	15	17	religious	religious	ADJ
ajiss-430	15	18	affairs	affair	NOUN
ajiss-430	15	19	as	as	ADP
ajiss-430	15	20	state	state	NOUN
ajiss-430	15	21	,	,	PUNCT
ajiss-430	15	22	rather	rather	ADV
ajiss-430	15	23	than	than	ADP
ajiss-430	15	24	federal	federal	ADJ
ajiss-430	15	25	,	,	PUNCT
ajiss-430	15	26	matters	matter	NOUN
ajiss-430	15	27	.	.	PUNCT
ajiss-430	16	1	thus	thus	ADV
ajiss-430	16	2	,	,	PUNCT
ajiss-430	16	3	zakat	zakat	PROPN
ajiss-430	16	4	administration	administration	NOUN
ajiss-430	16	5	comes	come	VERB
ajiss-430	16	6	under	under	ADP
ajiss-430	16	7	the	the	DET
ajiss-430	16	8	jurisdiction	jurisdiction	NOUN
ajiss-430	16	9	of	of	ADP
ajiss-430	16	10	the	the	DET
ajiss-430	16	11	respective	respective	ADJ
ajiss-430	16	12	state	state	NOUN
ajiss-430	16	13	or	or	CCONJ
ajiss-430	16	14	the	the	DET
ajiss-430	16	15	prerogative	prerogative	NOUN
ajiss-430	16	16	of	of	ADP
ajiss-430	16	17	its	its	PRON
ajiss-430	16	18	ruler	ruler	NOUN
ajiss-430	16	19	(	(	PUNCT
ajiss-430	16	20	sultan	sultan	PROPN
ajiss-430	16	21	)	)	PUNCT
ajiss-430	16	22	.	.	PUNCT
ajiss-430	17	1	the	the	DET
ajiss-430	17	2	only	only	ADJ
ajiss-430	17	3	exception	exception	NOUN
ajiss-430	17	4	is	be	AUX
ajiss-430	17	5	the	the	DET
ajiss-430	17	6	federal	federal	ADJ
ajiss-430	17	7	territory	territory	NOUN
ajiss-430	17	8	,	,	PUNCT
ajiss-430	17	9	where	where	SCONJ
ajiss-430	17	10	the	the	DET
ajiss-430	17	11	zakat	zakat	NOUN
ajiss-430	17	12	law	law	NOUN
ajiss-430	17	13	and	and	CCONJ
ajiss-430	17	14	administration	administration	NOUN
ajiss-430	17	15	are	be	AUX
ajiss-430	17	16	governed	govern	VERB
ajiss-430	17	17	by	by	ADP
ajiss-430	17	18	the	the	DET
ajiss-430	17	19	federal	federal	ADJ
ajiss-430	17	20	government.5	government.5	PROPN
ajiss-430	17	21	in	in	ADP
ajiss-430	17	22	all	all	DET
ajiss-430	17	23	other	other	ADJ
ajiss-430	17	24	states	state	NOUN
ajiss-430	17	25	,	,	PUNCT
ajiss-430	17	26	the	the	DET
ajiss-430	17	27	federal	federal	ADJ
ajiss-430	17	28	government	government	NOUN
ajiss-430	17	29	’s	’s	PART
ajiss-430	17	30	role	role	NOUN
ajiss-430	17	31	is	be	AUX
ajiss-430	17	32	restricted	restrict	VERB
ajiss-430	17	33	to	to	ADP
ajiss-430	17	34	coordinating	coordinate	VERB
ajiss-430	17	35	zakat	zakat	NOUN
ajiss-430	17	36	matters	matter	NOUN
ajiss-430	17	37	among	among	ADP
ajiss-430	17	38	the	the	DET
ajiss-430	17	39	states	state	NOUN
ajiss-430	17	40	;	;	PUNCT
ajiss-430	17	41	in	in	ADP
ajiss-430	17	42	no	no	DET
ajiss-430	17	43	way	way	NOUN
ajiss-430	17	44	can	can	AUX
ajiss-430	17	45	it	it	PRON
ajiss-430	17	46	intervene	intervene	VERB
ajiss-430	17	47	in	in	ADP
ajiss-430	17	48	their	their	PRON
ajiss-430	17	49	religious	religious	ADJ
ajiss-430	17	50	or	or	CCONJ
ajiss-430	17	51	,	,	PUNCT
ajiss-430	17	52	more	more	ADV
ajiss-430	17	53	specifically	specifically	ADV
ajiss-430	17	54	their	their	PRON
ajiss-430	17	55	zakat	zakat	NOUN
ajiss-430	17	56	,	,	PUNCT
ajiss-430	17	57	matters	matter	NOUN
ajiss-430	17	58	.	.	PUNCT
ajiss-430	18	1	thus	thus	ADV
ajiss-430	18	2	,	,	PUNCT
ajiss-430	18	3	ultimate	ultimate	ADJ
ajiss-430	18	4	power	power	NOUN
ajiss-430	18	5	rests	rest	VERB
ajiss-430	18	6	with	with	ADP
ajiss-430	18	7	the	the	DET
ajiss-430	18	8	state	state	NOUN
ajiss-430	18	9	government	government	NOUN
ajiss-430	18	10	under	under	ADP
ajiss-430	18	11	its	its	PRON
ajiss-430	18	12	respective	respective	ADJ
ajiss-430	18	13	sircs	sircs	NOUN
ajiss-430	18	14	.	.	PUNCT
ajiss-430	19	1	even	even	ADV
ajiss-430	19	2	though	though	SCONJ
ajiss-430	19	3	the	the	DET
ajiss-430	19	4	federal	federal	ADJ
ajiss-430	19	5	territory	territory	NOUN
ajiss-430	19	6	did	do	AUX
ajiss-430	19	7	establish	establish	VERB
ajiss-430	19	8	a	a	DET
ajiss-430	19	9	department	department	NOUN
ajiss-430	19	10	of	of	ADP
ajiss-430	19	11	islamic	islamic	PROPN
ajiss-430	19	12	development	development	PROPN
ajiss-430	19	13	(	(	PUNCT
ajiss-430	19	14	i.e.	i.e.	X
ajiss-430	19	15	,	,	PUNCT
ajiss-430	19	16	jakim	jakim	PROPN
ajiss-430	19	17	)	)	PUNCT
ajiss-430	19	18	under	under	ADP
ajiss-430	19	19	the	the	DET
ajiss-430	19	20	prime	prime	PROPN
ajiss-430	19	21	minister	minister	NOUN
ajiss-430	19	22	’s	’s	PART
ajiss-430	19	23	department	department	PROPN
ajiss-430	19	24	to	to	PART
ajiss-430	19	25	coordinate	coordinate	VERB
ajiss-430	19	26	and	and	CCONJ
ajiss-430	19	27	bring	bring	VERB
ajiss-430	19	28	some	some	DET
ajiss-430	19	29	uniformity	uniformity	NOUN
ajiss-430	19	30	to	to	ADP
ajiss-430	19	31	administering	administer	VERB
ajiss-430	19	32	islam	islam	PROPN
ajiss-430	19	33	in	in	ADP
ajiss-430	19	34	malaysia	malaysia	PROPN
ajiss-430	19	35	,	,	PUNCT
ajiss-430	19	36	its	its	PRON
ajiss-430	19	37	function	function	NOUN
ajiss-430	19	38	remains	remain	VERB
ajiss-430	19	39	purely	purely	ADV
ajiss-430	19	40	advisory	advisory	ADJ
ajiss-430	19	41	in	in	ADP
ajiss-430	19	42	nature	nature	NOUN
ajiss-430	19	43	.	.	PUNCT
ajiss-430	20	1	in	in	ADP
ajiss-430	20	2	addition	addition	NOUN
ajiss-430	20	3	,	,	PUNCT
ajiss-430	20	4	the	the	DET
ajiss-430	20	5	recently	recently	ADV
ajiss-430	20	6	established	establish	VERB
ajiss-430	20	7	department	department	NOUN
ajiss-430	20	8	of	of	ADP
ajiss-430	20	9	zakat	zakat	NOUN
ajiss-430	20	10	,	,	PUNCT
ajiss-430	20	11	waqaf	waqaf	NOUN
ajiss-430	20	12	,	,	PUNCT
ajiss-430	20	13	and	and	CCONJ
ajiss-430	20	14	hajj	hajj	PROPN
ajiss-430	20	15	,	,	PUNCT
ajiss-430	20	16	which	which	PRON
ajiss-430	20	17	is	be	AUX
ajiss-430	20	18	a	a	DET
ajiss-430	20	19	unit	unit	NOUN
ajiss-430	20	20	under	under	ADP
ajiss-430	20	21	the	the	DET
ajiss-430	20	22	prime	prime	ADJ
ajiss-430	20	23	minabu	minabu	NOUN
ajiss-430	20	24	bakar	bakar	NOUN
ajiss-430	20	25	:	:	PUNCT
ajiss-430	20	26	a	a	DET
ajiss-430	20	27	zakat	zakat	NOUN
ajiss-430	20	28	accounting	accounting	NOUN
ajiss-430	20	29	standard	standard	NOUN
ajiss-430	20	30	(	(	PUNCT
ajiss-430	20	31	zas	za	NOUN
ajiss-430	20	32	)	)	PUNCT
ajiss-430	20	33	75	75	NUM
ajiss-430	20	34	ister	ister	NOUN
ajiss-430	20	35	’s	’s	PART
ajiss-430	20	36	department	department	NOUN
ajiss-430	20	37	,	,	PUNCT
ajiss-430	20	38	has	have	VERB
ajiss-430	20	39	a	a	DET
ajiss-430	20	40	very	very	ADV
ajiss-430	20	41	limited	limited	ADJ
ajiss-430	20	42	role	role	NOUN
ajiss-430	20	43	as	as	SCONJ
ajiss-430	20	44	regards	regard	NOUN
ajiss-430	20	45	monitoring	monitor	VERB
ajiss-430	20	46	the	the	DET
ajiss-430	20	47	country	country	NOUN
ajiss-430	20	48	’s	’s	PART
ajiss-430	20	49	zakat	zakat	NOUN
ajiss-430	20	50	practices.6	practices.6	PROPN
ajiss-430	20	51	as	as	ADP
ajiss-430	20	52	a	a	DET
ajiss-430	20	53	result	result	NOUN
ajiss-430	20	54	,	,	PUNCT
ajiss-430	20	55	the	the	DET
ajiss-430	20	56	practice	practice	NOUN
ajiss-430	20	57	of	of	ADP
ajiss-430	20	58	zakat	zakat	NOUN
ajiss-430	20	59	varies	vary	VERB
ajiss-430	20	60	according	accord	VERB
ajiss-430	20	61	to	to	ADP
ajiss-430	20	62	the	the	DET
ajiss-430	20	63	state	state	NOUN
ajiss-430	20	64	’s	’s	PART
ajiss-430	20	65	“	"	PUNCT
ajiss-430	20	66	will	will	NOUN
ajiss-430	20	67	.	.	PUNCT
ajiss-430	20	68	”	"	PUNCT
ajiss-430	21	1	each	each	DET
ajiss-430	21	2	state	state	NOUN
ajiss-430	21	3	has	have	VERB
ajiss-430	21	4	its	its	PRON
ajiss-430	21	5	own	own	ADJ
ajiss-430	21	6	zakat	zakat	NOUN
ajiss-430	21	7	centers.7	centers.7	VERB
ajiss-430	21	8	in	in	ADP
ajiss-430	21	9	most	most	ADJ
ajiss-430	21	10	states	state	NOUN
ajiss-430	21	11	,	,	PUNCT
ajiss-430	21	12	even	even	ADV
ajiss-430	21	13	the	the	DET
ajiss-430	21	14	collection	collection	NOUN
ajiss-430	21	15	and	and	CCONJ
ajiss-430	21	16	distribution	distribution	NOUN
ajiss-430	21	17	units	unit	NOUN
ajiss-430	21	18	are	be	AUX
ajiss-430	21	19	separated	separate	VERB
ajiss-430	21	20	in	in	ADP
ajiss-430	21	21	order	order	NOUN
ajiss-430	21	22	to	to	PART
ajiss-430	21	23	uphold	uphold	VERB
ajiss-430	21	24	their	their	PRON
ajiss-430	21	25	independence	independence	NOUN
ajiss-430	21	26	.	.	PUNCT
ajiss-430	22	1	a	a	DET
ajiss-430	22	2	zakat	zakat	NOUN
ajiss-430	22	3	center	center	NOUN
ajiss-430	22	4	would	would	AUX
ajiss-430	22	5	normally	normally	ADV
ajiss-430	22	6	operate	operate	VERB
ajiss-430	22	7	based	base	VERB
ajiss-430	22	8	on	on	ADP
ajiss-430	22	9	the	the	DET
ajiss-430	22	10	advice	advice	NOUN
ajiss-430	22	11	and	and	CCONJ
ajiss-430	22	12	fatwas	fatwa	VERB
ajiss-430	22	13	issued	issue	VERB
ajiss-430	22	14	by	by	ADP
ajiss-430	22	15	each	each	DET
ajiss-430	22	16	sirc	sirc	PROPN
ajiss-430	22	17	’s	’s	PART
ajiss-430	22	18	fatwa	fatwa	PROPN
ajiss-430	22	19	council	council	PROPN
ajiss-430	22	20	.	.	PUNCT
ajiss-430	23	1	these	these	DET
ajiss-430	23	2	fatwa	fatwa	PROPN
ajiss-430	23	3	councils	council	NOUN
ajiss-430	23	4	also	also	ADV
ajiss-430	23	5	become	become	VERB
ajiss-430	23	6	the	the	DET
ajiss-430	23	7	point	point	NOUN
ajiss-430	23	8	of	of	ADP
ajiss-430	23	9	reference	reference	NOUN
ajiss-430	23	10	for	for	ADP
ajiss-430	23	11	these	these	DET
ajiss-430	23	12	zakat	zakat	NOUN
ajiss-430	23	13	centers	center	NOUN
ajiss-430	23	14	in	in	ADP
ajiss-430	23	15	carrying	carry	VERB
ajiss-430	23	16	out	out	ADP
ajiss-430	23	17	their	their	PRON
ajiss-430	23	18	operations	operation	NOUN
ajiss-430	23	19	.	.	PUNCT
ajiss-430	24	1	in	in	ADP
ajiss-430	24	2	addition	addition	NOUN
ajiss-430	24	3	,	,	PUNCT
ajiss-430	24	4	each	each	DET
ajiss-430	24	5	state	state	NOUN
ajiss-430	24	6	has	have	VERB
ajiss-430	24	7	its	its	PRON
ajiss-430	24	8	own	own	ADJ
ajiss-430	24	9	zakat	zakat	NOUN
ajiss-430	24	10	law	law	NOUN
ajiss-430	24	11	,	,	PUNCT
ajiss-430	24	12	which	which	PRON
ajiss-430	24	13	is	be	AUX
ajiss-430	24	14	considered	consider	VERB
ajiss-430	24	15	part	part	NOUN
ajiss-430	24	16	of	of	ADP
ajiss-430	24	17	the	the	DET
ajiss-430	24	18	state	state	NOUN
ajiss-430	24	19	enactment	enactment	NOUN
ajiss-430	24	20	.	.	PUNCT
ajiss-430	25	1	accordingly	accordingly	ADV
ajiss-430	25	2	,	,	PUNCT
ajiss-430	25	3	each	each	DET
ajiss-430	25	4	state	state	NOUN
ajiss-430	25	5	formulates	formulate	VERB
ajiss-430	25	6	its	its	PRON
ajiss-430	25	7	own	own	ADJ
ajiss-430	25	8	policy	policy	NOUN
ajiss-430	25	9	on	on	ADP
ajiss-430	25	10	zakat	zakat	NOUN
ajiss-430	25	11	matters	matter	NOUN
ajiss-430	25	12	,	,	PUNCT
ajiss-430	25	13	including	include	VERB
ajiss-430	25	14	the	the	DET
ajiss-430	25	15	method	method	NOUN
ajiss-430	25	16	of	of	ADP
ajiss-430	25	17	collection	collection	NOUN
ajiss-430	25	18	,	,	PUNCT
ajiss-430	25	19	disbursement	disbursement	NOUN
ajiss-430	25	20	policy	policy	NOUN
ajiss-430	25	21	,	,	PUNCT
ajiss-430	25	22	administrative	administrative	ADJ
ajiss-430	25	23	aspects	aspect	NOUN
ajiss-430	25	24	,	,	PUNCT
ajiss-430	25	25	execution	execution	NOUN
ajiss-430	25	26	,	,	PUNCT
ajiss-430	25	27	and	and	CCONJ
ajiss-430	25	28	the	the	DET
ajiss-430	25	29	degree	degree	NOUN
ajiss-430	25	30	of	of	ADP
ajiss-430	25	31	enforcement	enforcement	NOUN
ajiss-430	25	32	.	.	PUNCT
ajiss-430	26	1	such	such	DET
ajiss-430	26	2	a	a	DET
ajiss-430	26	3	degree	degree	NOUN
ajiss-430	26	4	of	of	ADP
ajiss-430	26	5	divergence	divergence	NOUN
ajiss-430	26	6	has	have	VERB
ajiss-430	26	7	numerous	numerous	ADJ
ajiss-430	26	8	drawbacks	drawback	NOUN
ajiss-430	26	9	that	that	PRON
ajiss-430	26	10	affect	affect	VERB
ajiss-430	26	11	all	all	DET
ajiss-430	26	12	types	type	NOUN
ajiss-430	26	13	of	of	ADP
ajiss-430	26	14	zakat	zakat	NOUN
ajiss-430	26	15	.	.	PUNCT
ajiss-430	27	1	therefore	therefore	ADV
ajiss-430	27	2	,	,	PUNCT
ajiss-430	27	3	the	the	DET
ajiss-430	27	4	states	state	NOUN
ajiss-430	27	5	need	need	VERB
ajiss-430	27	6	to	to	PART
ajiss-430	27	7	harmonize	harmonize	VERB
ajiss-430	27	8	their	their	PRON
ajiss-430	27	9	policies	policy	NOUN
ajiss-430	27	10	for	for	ADP
ajiss-430	27	11	the	the	DET
ajiss-430	27	12	benefit	benefit	NOUN
ajiss-430	27	13	of	of	ADP
ajiss-430	27	14	the	the	DET
ajiss-430	27	15	country	country	NOUN
ajiss-430	27	16	’s	’s	PART
ajiss-430	27	17	muslim	muslim	ADJ
ajiss-430	27	18	population	population	NOUN
ajiss-430	27	19	.	.	PUNCT
ajiss-430	28	1	in	in	ADP
ajiss-430	28	2	essence	essence	NOUN
ajiss-430	28	3	,	,	PUNCT
ajiss-430	28	4	this	this	PRON
ajiss-430	28	5	is	be	AUX
ajiss-430	28	6	my	my	PRON
ajiss-430	28	7	paper	paper	NOUN
ajiss-430	28	8	’s	’s	PART
ajiss-430	28	9	central	central	ADJ
ajiss-430	28	10	thesis	thesis	NOUN
ajiss-430	28	11	.	.	PUNCT
ajiss-430	29	1	however	however	ADV
ajiss-430	29	2	,	,	PUNCT
ajiss-430	29	3	it	it	PRON
ajiss-430	29	4	has	have	VERB
ajiss-430	29	5	to	to	PART
ajiss-430	29	6	be	be	AUX
ajiss-430	29	7	stressed	stress	VERB
ajiss-430	29	8	here	here	ADV
ajiss-430	29	9	that	that	SCONJ
ajiss-430	29	10	this	this	DET
ajiss-430	29	11	paper	paper	NOUN
ajiss-430	29	12	only	only	ADV
ajiss-430	29	13	focuses	focus	VERB
ajiss-430	29	14	on	on	ADP
ajiss-430	29	15	the	the	DET
ajiss-430	29	16	need	need	NOUN
ajiss-430	29	17	to	to	PART
ajiss-430	29	18	standardize	standardize	VERB
ajiss-430	29	19	the	the	DET
ajiss-430	29	20	zakat	zakat	NOUN
ajiss-430	29	21	practice	practice	NOUN
ajiss-430	29	22	for	for	ADP
ajiss-430	29	23	corporate	corporate	ADJ
ajiss-430	29	24	wealth	wealth	NOUN
ajiss-430	29	25	,	,	PUNCT
ajiss-430	29	26	although	although	SCONJ
ajiss-430	29	27	it	it	PRON
ajiss-430	29	28	does	do	AUX
ajiss-430	29	29	recognize	recognize	VERB
ajiss-430	29	30	that	that	SCONJ
ajiss-430	29	31	the	the	DET
ajiss-430	29	32	disadvantages	disadvantage	NOUN
ajiss-430	29	33	stemming	stem	VERB
ajiss-430	29	34	from	from	ADP
ajiss-430	29	35	the	the	DET
ajiss-430	29	36	lack	lack	NOUN
ajiss-430	29	37	of	of	ADP
ajiss-430	29	38	harmonization	harmonization	NOUN
ajiss-430	29	39	of	of	ADP
ajiss-430	29	40	zakat	zakat	NOUN
ajiss-430	29	41	practices	practice	NOUN
ajiss-430	29	42	actually	actually	ADV
ajiss-430	29	43	applies	apply	VERB
ajiss-430	29	44	to	to	ADP
ajiss-430	29	45	all	all	DET
ajiss-430	29	46	types	type	NOUN
ajiss-430	29	47	of	of	ADP
ajiss-430	29	48	zakatable	zakatable	ADJ
ajiss-430	29	49	wealth	wealth	NOUN
ajiss-430	29	50	.	.	PUNCT
ajiss-430	30	1	these	these	DET
ajiss-430	30	2	drawbacks	drawback	NOUN
ajiss-430	30	3	will	will	AUX
ajiss-430	30	4	be	be	AUX
ajiss-430	30	5	addressed	address	VERB
ajiss-430	30	6	indirectly	indirectly	ADV
ajiss-430	30	7	while	while	SCONJ
ajiss-430	30	8	elaborating	elaborate	VERB
ajiss-430	30	9	upon	upon	SCONJ
ajiss-430	30	10	the	the	DET
ajiss-430	30	11	benefits	benefit	NOUN
ajiss-430	30	12	of	of	ADP
ajiss-430	30	13	harmonization	harmonization	NOUN
ajiss-430	30	14	.	.	PUNCT
ajiss-430	31	1	zakat	zakat	NOUN
ajiss-430	31	2	on	on	ADP
ajiss-430	31	3	corporate	corporate	ADJ
ajiss-430	31	4	wealth	wealth	NOUN
ajiss-430	31	5	:	:	PUNCT
ajiss-430	31	6	its	its	PRON
ajiss-430	31	7	concept	concept	NOUN
ajiss-430	31	8	and	and	CCONJ
ajiss-430	31	9	malaysian	malaysian	ADJ
ajiss-430	31	10	practice	practice	NOUN
ajiss-430	31	11	zakat	zakat	NOUN
ajiss-430	31	12	,	,	PUNCT
ajiss-430	31	13	one	one	NUM
ajiss-430	31	14	of	of	ADP
ajiss-430	31	15	islam	islam	PROPN
ajiss-430	31	16	’s	’s	PART
ajiss-430	31	17	five	five	NUM
ajiss-430	31	18	pillars	pillar	NOUN
ajiss-430	31	19	,	,	PUNCT
ajiss-430	31	20	literally	literally	ADV
ajiss-430	31	21	means	mean	VERB
ajiss-430	31	22	“	"	PUNCT
ajiss-430	31	23	increase	increase	NOUN
ajiss-430	31	24	,	,	PUNCT
ajiss-430	31	25	growth	growth	NOUN
ajiss-430	31	26	,	,	PUNCT
ajiss-430	31	27	and	and	CCONJ
ajiss-430	31	28	purification	purification	NOUN
ajiss-430	31	29	”	"	PUNCT
ajiss-430	31	30	as	as	ADV
ajiss-430	31	31	well	well	ADV
ajiss-430	31	32	as	as	ADP
ajiss-430	31	33	“	"	PUNCT
ajiss-430	31	34	blessings	blessing	NOUN
ajiss-430	31	35	.	.	PUNCT
ajiss-430	31	36	”8	”8	PUNCT
ajiss-430	32	1	its	its	PRON
ajiss-430	32	2	origin	origin	NOUN
ajiss-430	32	3	is	be	AUX
ajiss-430	32	4	found	find	VERB
ajiss-430	32	5	in	in	ADP
ajiss-430	32	6	qur’an	qur’an	NOUN
ajiss-430	32	7	9:103	9:103	NUM
ajiss-430	32	8	:	:	PUNCT
ajiss-430	32	9	“	"	PUNCT
ajiss-430	32	10	of	of	ADP
ajiss-430	32	11	their	their	PRON
ajiss-430	32	12	goods	good	NOUN
ajiss-430	32	13	,	,	PUNCT
ajiss-430	32	14	take	take	VERB
ajiss-430	32	15	alms	alm	NOUN
ajiss-430	32	16	,	,	PUNCT
ajiss-430	32	17	so	so	SCONJ
ajiss-430	32	18	that	that	SCONJ
ajiss-430	32	19	you	you	PRON
ajiss-430	32	20	might	might	AUX
ajiss-430	32	21	purify	purify	VERB
ajiss-430	32	22	and	and	CCONJ
ajiss-430	32	23	sanctify	sanctify	VERB
ajiss-430	32	24	them	they	PRON
ajiss-430	32	25	.	.	PUNCT
ajiss-430	32	26	”	"	PUNCT
ajiss-430	33	1	spiritually	spiritually	ADV
ajiss-430	33	2	,	,	PUNCT
ajiss-430	33	3	paying	pay	VERB
ajiss-430	33	4	zakat	zakat	NOUN
ajiss-430	33	5	purifies	purifie	NOUN
ajiss-430	33	6	and	and	CCONJ
ajiss-430	33	7	cleanses	cleanse	VERB
ajiss-430	33	8	one	one	NUM
ajiss-430	33	9	from	from	ADP
ajiss-430	33	10	greed	greed	NOUN
ajiss-430	33	11	,	,	PUNCT
ajiss-430	33	12	selfishness	selfishness	NOUN
ajiss-430	33	13	,	,	PUNCT
ajiss-430	33	14	and	and	CCONJ
ajiss-430	33	15	arrogance.9	arrogance.9	NOUN
ajiss-430	33	16	economically	economically	ADV
ajiss-430	33	17	,	,	PUNCT
ajiss-430	33	18	at	at	ADP
ajiss-430	33	19	least	least	ADJ
ajiss-430	33	20	in	in	ADP
ajiss-430	33	21	theory	theory	NOUN
ajiss-430	33	22	,	,	PUNCT
ajiss-430	33	23	paying	pay	VERB
ajiss-430	33	24	zakat	zakat	NOUN
ajiss-430	33	25	will	will	AUX
ajiss-430	33	26	enhance	enhance	VERB
ajiss-430	33	27	economic	economic	ADJ
ajiss-430	33	28	prosperity	prosperity	NOUN
ajiss-430	33	29	by	by	ADP
ajiss-430	33	30	transferring	transfer	VERB
ajiss-430	33	31	surplus	surplus	ADJ
ajiss-430	33	32	wealth	wealth	NOUN
ajiss-430	33	33	to	to	ADP
ajiss-430	33	34	the	the	DET
ajiss-430	33	35	poor	poor	ADJ
ajiss-430	33	36	.	.	PUNCT
ajiss-430	34	1	this	this	PRON
ajiss-430	34	2	will	will	AUX
ajiss-430	34	3	increase	increase	VERB
ajiss-430	34	4	their	their	PRON
ajiss-430	34	5	purchasing	purchase	VERB
ajiss-430	34	6	power	power	NOUN
ajiss-430	34	7	and	and	CCONJ
ajiss-430	34	8	,	,	PUNCT
ajiss-430	34	9	hopefully	hopefully	ADV
ajiss-430	34	10	,	,	PUNCT
ajiss-430	34	11	lead	lead	VERB
ajiss-430	34	12	to	to	ADP
ajiss-430	34	13	a	a	DET
ajiss-430	34	14	higher	high	ADJ
ajiss-430	34	15	demand	demand	NOUN
ajiss-430	34	16	for	for	ADP
ajiss-430	34	17	goods.10	goods.10	PROPN
ajiss-430	34	18	thus	thus	ADV
ajiss-430	34	19	,	,	PUNCT
ajiss-430	34	20	zakat	zakat	NOUN
ajiss-430	34	21	acts	act	VERB
ajiss-430	34	22	as	as	ADP
ajiss-430	34	23	a	a	DET
ajiss-430	34	24	wealth	wealth	NOUN
ajiss-430	34	25	-	-	PUNCT
ajiss-430	34	26	distribution	distribution	NOUN
ajiss-430	34	27	mechanism	mechanism	NOUN
ajiss-430	34	28	to	to	PART
ajiss-430	34	29	help	help	VERB
ajiss-430	34	30	close	close	VERB
ajiss-430	34	31	the	the	DET
ajiss-430	34	32	gap	gap	NOUN
ajiss-430	34	33	between	between	ADP
ajiss-430	34	34	the	the	DET
ajiss-430	34	35	rich	rich	ADJ
ajiss-430	34	36	and	and	CCONJ
ajiss-430	34	37	the	the	DET
ajiss-430	34	38	poor.11	poor.11	NOUN
ajiss-430	34	39	ideally	ideally	ADV
ajiss-430	34	40	,	,	PUNCT
ajiss-430	34	41	it	it	PRON
ajiss-430	34	42	could	could	AUX
ajiss-430	34	43	help	help	VERB
ajiss-430	34	44	establish	establish	VERB
ajiss-430	34	45	a	a	DET
ajiss-430	34	46	more	more	ADV
ajiss-430	34	47	prosperous	prosperous	ADJ
ajiss-430	34	48	society	society	NOUN
ajiss-430	34	49	.	.	PUNCT
ajiss-430	35	1	according	accord	VERB
ajiss-430	35	2	to	to	ADP
ajiss-430	35	3	nasir	nasir	PROPN
ajiss-430	35	4	and	and	CCONJ
ajiss-430	35	5	hassan,12	hassan,12	NOUN
ajiss-430	35	6	paying	pay	VERB
ajiss-430	35	7	zakat	zakat	NOUN
ajiss-430	35	8	on	on	ADP
ajiss-430	35	9	one	one	NUM
ajiss-430	35	10	’s	’s	PART
ajiss-430	35	11	business	business	NOUN
ajiss-430	35	12	wealth	wealth	NOUN
ajiss-430	35	13	is	be	AUX
ajiss-430	35	14	based	base	VERB
ajiss-430	35	15	on	on	ADP
ajiss-430	35	16	the	the	DET
ajiss-430	35	17	islamic	islamic	ADJ
ajiss-430	35	18	concept	concept	NOUN
ajiss-430	35	19	of	of	ADP
ajiss-430	35	20	wealth	wealth	NOUN
ajiss-430	35	21	being	be	AUX
ajiss-430	35	22	bestowed	bestow	VERB
ajiss-430	35	23	by	by	ADP
ajiss-430	35	24	allah	allah	PROPN
ajiss-430	35	25	,	,	PUNCT
ajiss-430	35	26	the	the	DET
ajiss-430	35	27	real	real	ADJ
ajiss-430	35	28	owner	owner	NOUN
ajiss-430	35	29	of	of	ADP
ajiss-430	35	30	all	all	DET
ajiss-430	35	31	wealth	wealth	NOUN
ajiss-430	35	32	,	,	PUNCT
ajiss-430	35	33	as	as	ADP
ajiss-430	35	34	a	a	DET
ajiss-430	35	35	trust.13	trust.13	NOUN
ajiss-430	35	36	in	in	ADP
ajiss-430	35	37	17:26	17:26	NUM
ajiss-430	35	38	-	-	SYM
ajiss-430	35	39	27	27	NUM
ajiss-430	35	40	,	,	PUNCT
ajiss-430	35	41	29	29	NUM
ajiss-430	35	42	-	-	SYM
ajiss-430	35	43	30	30	NUM
ajiss-430	35	44	,	,	PUNCT
ajiss-430	35	45	allah	allah	PROPN
ajiss-430	35	46	enjoins	enjoin	VERB
ajiss-430	35	47	proprietors	proprietor	NOUN
ajiss-430	35	48	to	to	PART
ajiss-430	35	49	fulfill	fulfill	VERB
ajiss-430	35	50	their	their	PRON
ajiss-430	35	51	financial	financial	ADJ
ajiss-430	35	52	obligations	obligation	NOUN
ajiss-430	35	53	toward	toward	ADP
ajiss-430	35	54	their	their	PRON
ajiss-430	35	55	fellow	fellow	ADJ
ajiss-430	35	56	citizens	citizen	NOUN
ajiss-430	35	57	and	and	CCONJ
ajiss-430	35	58	be	be	AUX
ajiss-430	35	59	mod76	mod76	NOUN
ajiss-430	35	60	the	the	DET
ajiss-430	35	61	american	american	PROPN
ajiss-430	35	62	journal	journal	PROPN
ajiss-430	35	63	of	of	ADP
ajiss-430	35	64	islamic	islamic	ADJ
ajiss-430	35	65	social	social	PROPN
ajiss-430	35	66	sciences	sciences	PROPN
ajiss-430	35	67	24:4	24:4	NUM
ajiss-430	35	68	erate	erate	NOUN
ajiss-430	35	69	in	in	ADP
ajiss-430	35	70	their	their	PRON
ajiss-430	35	71	private	private	ADJ
ajiss-430	35	72	spending	spending	NOUN
ajiss-430	35	73	.	.	PUNCT
ajiss-430	36	1	according	accord	VERB
ajiss-430	36	2	to	to	ADP
ajiss-430	36	3	abdalati	abdalati	NOUN
ajiss-430	36	4	,	,	PUNCT
ajiss-430	36	5	the	the	DET
ajiss-430	36	6	owners	owner	NOUN
ajiss-430	36	7	of	of	ADP
ajiss-430	36	8	wealth	wealth	NOUN
ajiss-430	36	9	are	be	AUX
ajiss-430	36	10	not	not	PART
ajiss-430	36	11	free	free	ADJ
ajiss-430	36	12	to	to	PART
ajiss-430	36	13	spend	spend	VERB
ajiss-430	36	14	their	their	PRON
ajiss-430	36	15	wealth	wealth	NOUN
ajiss-430	36	16	as	as	SCONJ
ajiss-430	36	17	they	they	PRON
ajiss-430	36	18	please	please	VERB
ajiss-430	36	19	;	;	PUNCT
ajiss-430	36	20	rather	rather	ADV
ajiss-430	36	21	,	,	PUNCT
ajiss-430	36	22	rules	rule	NOUN
ajiss-430	36	23	related	relate	VERB
ajiss-430	36	24	to	to	ADP
ajiss-430	36	25	spending	spend	VERB
ajiss-430	36	26	as	as	ADV
ajiss-430	36	27	well	well	ADV
ajiss-430	36	28	as	as	ADP
ajiss-430	36	29	to	to	ADP
ajiss-430	36	30	earning	earn	VERB
ajiss-430	36	31	income	income	NOUN
ajiss-430	36	32	and	and	CCONJ
ajiss-430	36	33	wealth	wealth	NOUN
ajiss-430	36	34	must	must	AUX
ajiss-430	36	35	be	be	AUX
ajiss-430	36	36	followed.14	followed.14	PROPN
ajiss-430	36	37	thus	thus	ADV
ajiss-430	36	38	,	,	PUNCT
ajiss-430	36	39	zakat	zakat	PROPN
ajiss-430	36	40	enables	enable	VERB
ajiss-430	36	41	those	those	PRON
ajiss-430	36	42	who	who	PRON
ajiss-430	36	43	have	have	VERB
ajiss-430	36	44	sufficient	sufficient	ADJ
ajiss-430	36	45	funds	fund	NOUN
ajiss-430	36	46	to	to	PART
ajiss-430	36	47	play	play	VERB
ajiss-430	36	48	an	an	DET
ajiss-430	36	49	important	important	ADJ
ajiss-430	36	50	role	role	NOUN
ajiss-430	36	51	and	and	CCONJ
ajiss-430	36	52	fulfill	fulfill	VERB
ajiss-430	36	53	a	a	DET
ajiss-430	36	54	sacred	sacred	ADJ
ajiss-430	36	55	mission	mission	NOUN
ajiss-430	36	56	.	.	PUNCT
ajiss-430	37	1	more	more	ADV
ajiss-430	37	2	specifically	specifically	ADV
ajiss-430	37	3	,	,	PUNCT
ajiss-430	37	4	in	in	ADP
ajiss-430	37	5	the	the	DET
ajiss-430	37	6	context	context	NOUN
ajiss-430	37	7	of	of	ADP
ajiss-430	37	8	corporate	corporate	ADJ
ajiss-430	37	9	wealth	wealth	NOUN
ajiss-430	37	10	,	,	PUNCT
ajiss-430	37	11	abdul	abdul	PROPN
ajiss-430	37	12	rahman	rahman	PROPN
ajiss-430	37	13	points	point	VERB
ajiss-430	37	14	out	out	ADP
ajiss-430	37	15	that	that	SCONJ
ajiss-430	37	16	muslim	muslim	ADJ
ajiss-430	37	17	companies	company	NOUN
ajiss-430	37	18	are	be	AUX
ajiss-430	37	19	obliged	oblige	VERB
ajiss-430	37	20	to	to	PART
ajiss-430	37	21	pay	pay	VERB
ajiss-430	37	22	zakat	zakat	NOUN
ajiss-430	37	23	as	as	ADP
ajiss-430	37	24	a	a	DET
ajiss-430	37	25	contribution	contribution	NOUN
ajiss-430	37	26	to	to	ADP
ajiss-430	37	27	social	social	ADJ
ajiss-430	37	28	well	well	ADV
ajiss-430	37	29	-	-	PUNCT
ajiss-430	37	30	being	being	NOUN
ajiss-430	37	31	and	and	CCONJ
ajiss-430	37	32	to	to	PART
ajiss-430	37	33	fulfill	fulfill	VERB
ajiss-430	37	34	their	their	PRON
ajiss-430	37	35	social	social	ADJ
ajiss-430	37	36	accountability	accountability	NOUN
ajiss-430	37	37	and	and	CCONJ
ajiss-430	37	38	ultimate	ultimate	ADJ
ajiss-430	37	39	accountability	accountability	NOUN
ajiss-430	37	40	to	to	ADP
ajiss-430	37	41	allah.15	allah.15	PROPN
ajiss-430	37	42	bakar	bakar	PROPN
ajiss-430	37	43	states	state	VERB
ajiss-430	37	44	that	that	SCONJ
ajiss-430	37	45	zakat	zakat	NOUN
ajiss-430	37	46	is	be	AUX
ajiss-430	37	47	due	due	ADJ
ajiss-430	37	48	on	on	ADP
ajiss-430	37	49	all	all	DET
ajiss-430	37	50	valuable	valuable	ADJ
ajiss-430	37	51	items	item	NOUN
ajiss-430	37	52	and	and	CCONJ
ajiss-430	37	53	that	that	SCONJ
ajiss-430	37	54	the	the	DET
ajiss-430	37	55	`	`	PUNCT
ajiss-430	37	56	illah	illah	PROPN
ajiss-430	37	57	for	for	ADP
ajiss-430	37	58	zakatability	zakatability	PROPN
ajiss-430	37	59	is	be	AUX
ajiss-430	37	60	the	the	DET
ajiss-430	37	61	richness.16	richness.16	PROPN
ajiss-430	37	62	the	the	DET
ajiss-430	37	63	basic	basic	ADJ
ajiss-430	37	64	principle	principle	NOUN
ajiss-430	37	65	of	of	ADP
ajiss-430	37	66	zakat	zakat	NOUN
ajiss-430	37	67	on	on	ADP
ajiss-430	37	68	corporate	corporate	ADJ
ajiss-430	37	69	wealth	wealth	NOUN
ajiss-430	37	70	is	be	AUX
ajiss-430	37	71	based	base	VERB
ajiss-430	37	72	on	on	ADP
ajiss-430	37	73	merchandise	merchandise	NOUN
ajiss-430	37	74	goods	good	NOUN
ajiss-430	37	75	(	(	PUNCT
ajiss-430	37	76	`	`	PUNCT
ajiss-430	37	77	urud	urud	VERB
ajiss-430	37	78	al	al	NOUN
ajiss-430	37	79	-	-	PUNCT
ajiss-430	37	80	tijarah),17	tijarah),17	NOUN
ajiss-430	37	81	namely	namely	ADV
ajiss-430	37	82	,	,	PUNCT
ajiss-430	37	83	anything	anything	PRON
ajiss-430	37	84	obtained	obtain	VERB
ajiss-430	37	85	for	for	ADP
ajiss-430	37	86	the	the	DET
ajiss-430	37	87	purpose	purpose	NOUN
ajiss-430	37	88	of	of	ADP
ajiss-430	37	89	trading	trading	NOUN
ajiss-430	37	90	to	to	PART
ajiss-430	37	91	gain	gain	VERB
ajiss-430	37	92	a	a	DET
ajiss-430	37	93	profit.18	profit.18	NOUN
ajiss-430	37	94	the	the	DET
ajiss-430	37	95	wealth	wealth	NOUN
ajiss-430	37	96	becomes	become	VERB
ajiss-430	37	97	zakatable	zakatable	ADJ
ajiss-430	37	98	once	once	SCONJ
ajiss-430	37	99	it	it	PRON
ajiss-430	37	100	exceeds	exceed	VERB
ajiss-430	37	101	the	the	DET
ajiss-430	37	102	nisab	nisab	NOUN
ajiss-430	37	103	,	,	PUNCT
ajiss-430	37	104	which	which	PRON
ajiss-430	37	105	is	be	AUX
ajiss-430	37	106	calculated	calculate	VERB
ajiss-430	37	107	as	as	ADP
ajiss-430	37	108	the	the	DET
ajiss-430	37	109	equivalent	equivalent	ADJ
ajiss-430	37	110	monetary	monetary	ADJ
ajiss-430	37	111	value	value	NOUN
ajiss-430	37	112	of	of	ADP
ajiss-430	37	113	85	85	NUM
ajiss-430	37	114	grams	gram	NOUN
ajiss-430	37	115	of	of	ADP
ajiss-430	37	116	gold	gold	NOUN
ajiss-430	37	117	.	.	PUNCT
ajiss-430	38	1	once	once	SCONJ
ajiss-430	38	2	this	this	DET
ajiss-430	38	3	requirement	requirement	NOUN
ajiss-430	38	4	is	be	AUX
ajiss-430	38	5	met	meet	VERB
ajiss-430	38	6	,	,	PUNCT
ajiss-430	38	7	zakat	zakat	PROPN
ajiss-430	38	8	needs	need	VERB
ajiss-430	38	9	to	to	PART
ajiss-430	38	10	be	be	AUX
ajiss-430	38	11	paid	pay	VERB
ajiss-430	38	12	each	each	DET
ajiss-430	38	13	year	year	NOUN
ajiss-430	38	14	at	at	ADP
ajiss-430	38	15	the	the	DET
ajiss-430	38	16	rate	rate	NOUN
ajiss-430	38	17	of	of	ADP
ajiss-430	38	18	2.5	2.5	NUM
ajiss-430	38	19	percent	percent	NOUN
ajiss-430	38	20	.	.	PUNCT
ajiss-430	39	1	based	base	VERB
ajiss-430	39	2	on	on	ADP
ajiss-430	39	3	an	an	DET
ajiss-430	39	4	exploratory	exploratory	ADJ
ajiss-430	39	5	study	study	NOUN
ajiss-430	39	6	conducted	conduct	VERB
ajiss-430	39	7	through	through	ADP
ajiss-430	39	8	interviews	interview	NOUN
ajiss-430	39	9	by	by	ADP
ajiss-430	39	10	nasir	nasir	PROPN
ajiss-430	39	11	and	and	CCONJ
ajiss-430	39	12	hassan,19	hassan,19	NOUN
ajiss-430	39	13	with	with	ADP
ajiss-430	39	14	zakat	zakat	NOUN
ajiss-430	39	15	officers	officer	NOUN
ajiss-430	39	16	working	work	VERB
ajiss-430	39	17	at	at	ADP
ajiss-430	39	18	two	two	NUM
ajiss-430	39	19	zakat	zakat	NOUN
ajiss-430	39	20	centers	center	NOUN
ajiss-430	39	21	in	in	ADP
ajiss-430	39	22	malaysia	malaysia	PROPN
ajiss-430	39	23	,	,	PUNCT
ajiss-430	39	24	zakat	zakat	PROPN
ajiss-430	39	25	centers	center	NOUN
ajiss-430	39	26	were	be	AUX
ajiss-430	39	27	found	find	VERB
ajiss-430	39	28	to	to	PART
ajiss-430	39	29	have	have	AUX
ajiss-430	39	30	recommended	recommend	VERB
ajiss-430	39	31	at	at	ADP
ajiss-430	39	32	least	least	ADV
ajiss-430	39	33	five	five	NUM
ajiss-430	39	34	assessment	assessment	NOUN
ajiss-430	39	35	methods	method	NOUN
ajiss-430	39	36	for	for	ADP
ajiss-430	39	37	companies	company	NOUN
ajiss-430	39	38	to	to	PART
ajiss-430	39	39	calculate	calculate	VERB
ajiss-430	39	40	the	the	DET
ajiss-430	39	41	amount	amount	NOUN
ajiss-430	39	42	of	of	ADP
ajiss-430	39	43	their	their	PRON
ajiss-430	39	44	corporate	corporate	ADJ
ajiss-430	39	45	zakat	zakat	NOUN
ajiss-430	39	46	:	:	PUNCT
ajiss-430	39	47	the	the	DET
ajiss-430	39	48	net	net	ADJ
ajiss-430	39	49	assets	asset	NOUN
ajiss-430	39	50	(	(	PUNCT
ajiss-430	39	51	or	or	CCONJ
ajiss-430	39	52	working	working	NOUN
ajiss-430	39	53	capital	capital	NOUN
ajiss-430	39	54	)	)	PUNCT
ajiss-430	39	55	,	,	PUNCT
ajiss-430	39	56	net	net	ADJ
ajiss-430	39	57	equity	equity	NOUN
ajiss-430	39	58	(	(	PUNCT
ajiss-430	39	59	growth	growth	NOUN
ajiss-430	39	60	model	model	NOUN
ajiss-430	39	61	)	)	PUNCT
ajiss-430	39	62	,	,	PUNCT
ajiss-430	39	63	net	net	ADJ
ajiss-430	39	64	profit	profit	NOUN
ajiss-430	39	65	after	after	ADP
ajiss-430	39	66	tax	tax	NOUN
ajiss-430	39	67	,	,	PUNCT
ajiss-430	39	68	combined	combined	ADJ
ajiss-430	39	69	methods	method	NOUN
ajiss-430	39	70	,	,	PUNCT
ajiss-430	39	71	and	and	CCONJ
ajiss-430	39	72	dividend	dividend	NOUN
ajiss-430	39	73	methods	method	NOUN
ajiss-430	39	74	.	.	PUNCT
ajiss-430	40	1	these	these	DET
ajiss-430	40	2	methods	method	NOUN
ajiss-430	40	3	have	have	AUX
ajiss-430	40	4	been	be	AUX
ajiss-430	40	5	derived	derive	VERB
ajiss-430	40	6	mainly	mainly	ADV
ajiss-430	40	7	from	from	ADP
ajiss-430	40	8	different	different	ADJ
ajiss-430	40	9	interpretations	interpretation	NOUN
ajiss-430	40	10	of	of	ADP
ajiss-430	40	11	the	the	DET
ajiss-430	40	12	relevant	relevant	ADJ
ajiss-430	40	13	shari`ah	shari`ah	PROPN
ajiss-430	40	14	provisions	provision	NOUN
ajiss-430	40	15	.	.	PUNCT
ajiss-430	41	1	to	to	PART
ajiss-430	41	2	help	help	VERB
ajiss-430	41	3	them	they	PRON
ajiss-430	41	4	assess	assess	VERB
ajiss-430	41	5	this	this	DET
ajiss-430	41	6	amount	amount	NOUN
ajiss-430	41	7	,	,	PUNCT
ajiss-430	41	8	most	most	ADJ
ajiss-430	41	9	companies	company	NOUN
ajiss-430	41	10	that	that	PRON
ajiss-430	41	11	want	want	VERB
ajiss-430	41	12	to	to	PART
ajiss-430	41	13	pay	pay	VERB
ajiss-430	41	14	it	it	PRON
ajiss-430	41	15	seek	seek	VERB
ajiss-430	41	16	advice	advice	NOUN
ajiss-430	41	17	from	from	ADP
ajiss-430	41	18	the	the	DET
ajiss-430	41	19	state	state	NOUN
ajiss-430	41	20	zakat	zakat	NOUN
ajiss-430	41	21	officers	officer	NOUN
ajiss-430	41	22	to	to	PART
ajiss-430	41	23	help	help	VERB
ajiss-430	41	24	them	they	PRON
ajiss-430	41	25	calculate	calculate	VERB
ajiss-430	41	26	it	it	PRON
ajiss-430	41	27	based	base	VERB
ajiss-430	41	28	on	on	ADP
ajiss-430	41	29	their	their	PRON
ajiss-430	41	30	disclosed	disclose	VERB
ajiss-430	41	31	financial	financial	ADJ
ajiss-430	41	32	information	information	NOUN
ajiss-430	41	33	.	.	PUNCT
ajiss-430	42	1	with	with	ADP
ajiss-430	42	2	regards	regard	NOUN
ajiss-430	42	3	to	to	ADP
ajiss-430	42	4	recording	recording	NOUN
ajiss-430	42	5	and	and	CCONJ
ajiss-430	42	6	presenting	present	VERB
ajiss-430	42	7	this	this	DET
ajiss-430	42	8	amount	amount	NOUN
ajiss-430	42	9	,	,	PUNCT
ajiss-430	42	10	malaysian	malaysian	ADJ
ajiss-430	42	11	companies	company	NOUN
ajiss-430	42	12	have	have	AUX
ajiss-430	42	13	also	also	ADV
ajiss-430	42	14	adopted	adopt	VERB
ajiss-430	42	15	diverse	diverse	ADJ
ajiss-430	42	16	practices.20	practices.20	NOUN
ajiss-430	42	17	for	for	ADP
ajiss-430	42	18	example	example	NOUN
ajiss-430	42	19	,	,	PUNCT
ajiss-430	42	20	some	some	PRON
ajiss-430	42	21	treat	treat	VERB
ajiss-430	42	22	it	it	PRON
ajiss-430	42	23	as	as	ADP
ajiss-430	42	24	part	part	NOUN
ajiss-430	42	25	of	of	ADP
ajiss-430	42	26	their	their	PRON
ajiss-430	42	27	non	non	ADJ
ajiss-430	42	28	-	-	ADJ
ajiss-430	42	29	operating	operating	ADJ
ajiss-430	42	30	expenses	expense	NOUN
ajiss-430	42	31	,	,	PUNCT
ajiss-430	42	32	some	some	PRON
ajiss-430	42	33	treat	treat	VERB
ajiss-430	42	34	it	it	PRON
ajiss-430	42	35	as	as	ADP
ajiss-430	42	36	an	an	DET
ajiss-430	42	37	exception	exception	NOUN
ajiss-430	42	38	item	item	NOUN
ajiss-430	42	39	in	in	ADP
ajiss-430	42	40	the	the	DET
ajiss-430	42	41	allinclusive	allinclusive	ADJ
ajiss-430	42	42	rule	rule	NOUN
ajiss-430	42	43	,	,	PUNCT
ajiss-430	42	44	and	and	CCONJ
ajiss-430	42	45	others	other	NOUN
ajiss-430	42	46	regard	regard	VERB
ajiss-430	42	47	it	it	PRON
ajiss-430	42	48	a	a	PRON
ajiss-430	42	49	as	as	ADP
ajiss-430	42	50	a	a	DET
ajiss-430	42	51	form	form	NOUN
ajiss-430	42	52	of	of	ADP
ajiss-430	42	53	distribution	distribution	NOUN
ajiss-430	42	54	to	to	ADP
ajiss-430	42	55	their	their	PRON
ajiss-430	42	56	shareholders	shareholder	NOUN
ajiss-430	42	57	.	.	PUNCT
ajiss-430	43	1	given	give	VERB
ajiss-430	43	2	these	these	DET
ajiss-430	43	3	diverse	diverse	ADJ
ajiss-430	43	4	practices	practice	NOUN
ajiss-430	43	5	,	,	PUNCT
ajiss-430	43	6	malaysian	malaysian	ADJ
ajiss-430	43	7	companies	company	NOUN
ajiss-430	43	8	need	need	VERB
ajiss-430	43	9	a	a	DET
ajiss-430	43	10	zas	zas	NOUN
ajiss-430	43	11	.	.	PROPN
ajiss-430	44	1	as	as	SCONJ
ajiss-430	44	2	nasir	nasir	PROPN
ajiss-430	44	3	and	and	CCONJ
ajiss-430	44	4	hassan	hassan	PROPN
ajiss-430	44	5	correctly	correctly	ADV
ajiss-430	44	6	point	point	VERB
ajiss-430	44	7	out,21	out,21	NOUN
ajiss-430	44	8	there	there	PRON
ajiss-430	44	9	must	must	AUX
ajiss-430	44	10	be	be	AUX
ajiss-430	44	11	a	a	DET
ajiss-430	44	12	standardized	standardized	ADJ
ajiss-430	44	13	method	method	NOUN
ajiss-430	44	14	to	to	PART
ajiss-430	44	15	calculate	calculate	VERB
ajiss-430	44	16	the	the	DET
ajiss-430	44	17	zakat	zakat	NOUN
ajiss-430	44	18	base	base	NOUN
ajiss-430	44	19	,	,	PUNCT
ajiss-430	44	20	classify	classify	VERB
ajiss-430	44	21	the	the	DET
ajiss-430	44	22	zakat	zakat	NOUN
ajiss-430	44	23	items	item	NOUN
ajiss-430	44	24	,	,	PUNCT
ajiss-430	44	25	and	and	CCONJ
ajiss-430	44	26	disclose	disclose	VERB
ajiss-430	44	27	them	they	PRON
ajiss-430	44	28	in	in	ADP
ajiss-430	44	29	corporate	corporate	ADJ
ajiss-430	44	30	financial	financial	ADJ
ajiss-430	44	31	statements	statement	NOUN
ajiss-430	44	32	.	.	PUNCT
ajiss-430	45	1	the	the	DET
ajiss-430	45	2	2005	2005	NUM
ajiss-430	45	3	malaysian	malaysian	ADJ
ajiss-430	45	4	government	government	NOUN
ajiss-430	45	5	budget	budget	NOUN
ajiss-430	45	6	is	be	AUX
ajiss-430	45	7	one	one	NUM
ajiss-430	45	8	of	of	ADP
ajiss-430	45	9	the	the	DET
ajiss-430	45	10	contributing	contribute	VERB
ajiss-430	45	11	factors	factor	NOUN
ajiss-430	45	12	highlighting	highlight	VERB
ajiss-430	45	13	this	this	DET
ajiss-430	45	14	need	need	NOUN
ajiss-430	45	15	.	.	PUNCT
ajiss-430	46	1	for	for	ADP
ajiss-430	46	2	example	example	NOUN
ajiss-430	46	3	,	,	PUNCT
ajiss-430	46	4	the	the	DET
ajiss-430	46	5	budget	budget	NOUN
ajiss-430	46	6	document	document	NOUN
ajiss-430	46	7	proclaimed	proclaim	VERB
ajiss-430	46	8	that	that	SCONJ
ajiss-430	46	9	any	any	DET
ajiss-430	46	10	corporate	corporate	ADJ
ajiss-430	46	11	zakat	zakat	NOUN
ajiss-430	46	12	paid	pay	VERB
ajiss-430	46	13	to	to	ADP
ajiss-430	46	14	a	a	DET
ajiss-430	46	15	sirc	sirc	NOUN
ajiss-430	46	16	will	will	AUX
ajiss-430	46	17	be	be	AUX
ajiss-430	46	18	considered	consider	VERB
ajiss-430	46	19	an	an	DET
ajiss-430	46	20	allowable	allowable	ADJ
ajiss-430	46	21	deduction	deduction	NOUN
ajiss-430	46	22	.	.	PUNCT
ajiss-430	47	1	according	accord	VERB
ajiss-430	47	2	to	to	ADP
ajiss-430	47	3	the	the	DET
ajiss-430	47	4	income	income	NOUN
ajiss-430	47	5	tax	tax	PROPN
ajiss-430	47	6	act	act	PROPN
ajiss-430	47	7	1967	1967	NUM
ajiss-430	47	8	,	,	PUNCT
ajiss-430	47	9	section	section	NOUN
ajiss-430	47	10	44	44	NUM
ajiss-430	47	11	(	(	PUNCT
ajiss-430	47	12	11	11	NUM
ajiss-430	47	13	)	)	PUNCT
ajiss-430	47	14	(	(	PUNCT
ajiss-430	47	15	a	a	X
ajiss-430	47	16	)	)	PUNCT
ajiss-430	47	17	,	,	PUNCT
ajiss-430	47	18	only	only	ADV
ajiss-430	47	19	2.5	2.5	NUM
ajiss-430	47	20	percent	percent	NOUN
ajiss-430	47	21	of	of	ADP
ajiss-430	47	22	the	the	DET
ajiss-430	47	23	aggregate	aggregate	ADJ
ajiss-430	47	24	income	income	NOUN
ajiss-430	47	25	can	can	AUX
ajiss-430	47	26	be	be	AUX
ajiss-430	47	27	deducted	deduct	VERB
ajiss-430	47	28	.	.	PUNCT
ajiss-430	48	1	the	the	DET
ajiss-430	48	2	percentage	percentage	NOUN
ajiss-430	48	3	of	of	ADP
ajiss-430	48	4	this	this	DET
ajiss-430	48	5	deduction	deduction	NOUN
ajiss-430	48	6	is	be	AUX
ajiss-430	48	7	not	not	PART
ajiss-430	48	8	our	our	PRON
ajiss-430	48	9	main	main	ADJ
ajiss-430	48	10	concern	concern	NOUN
ajiss-430	48	11	;	;	PUNCT
ajiss-430	48	12	rather	rather	ADV
ajiss-430	48	13	,	,	PUNCT
ajiss-430	48	14	our	our	PRON
ajiss-430	48	15	focus	focus	NOUN
ajiss-430	48	16	here	here	ADV
ajiss-430	48	17	is	be	AUX
ajiss-430	48	18	on	on	ADP
ajiss-430	48	19	the	the	DET
ajiss-430	48	20	fact	fact	NOUN
ajiss-430	48	21	that	that	SCONJ
ajiss-430	48	22	abu	abu	PROPN
ajiss-430	48	23	bakar	bakar	PROPN
ajiss-430	48	24	:	:	PUNCT
ajiss-430	48	25	a	a	DET
ajiss-430	48	26	zakat	zakat	NOUN
ajiss-430	48	27	accounting	accounting	NOUN
ajiss-430	48	28	standard	standard	PROPN
ajiss-430	48	29	(	(	PUNCT
ajiss-430	48	30	zas	zas	PROPN
ajiss-430	48	31	)	)	PUNCT
ajiss-430	48	32	77	77	NUM
ajiss-430	48	33	the	the	DET
ajiss-430	48	34	zakat	zakat	NOUN
ajiss-430	48	35	collected	collect	VERB
ajiss-430	48	36	has	have	AUX
ajiss-430	48	37	been	be	AUX
ajiss-430	48	38	indirectly	indirectly	ADV
ajiss-430	48	39	integrated	integrate	VERB
ajiss-430	48	40	into	into	ADP
ajiss-430	48	41	malaysia	malaysia	PROPN
ajiss-430	48	42	’s	’s	PART
ajiss-430	48	43	fiscal	fiscal	ADJ
ajiss-430	48	44	system	system	NOUN
ajiss-430	48	45	by	by	ADP
ajiss-430	48	46	means	mean	NOUN
ajiss-430	48	47	of	of	ADP
ajiss-430	48	48	this	this	DET
ajiss-430	48	49	special	special	ADJ
ajiss-430	48	50	deduction	deduction	NOUN
ajiss-430	48	51	.	.	PUNCT
ajiss-430	49	1	it	it	PRON
ajiss-430	49	2	follows	follow	VERB
ajiss-430	49	3	that	that	SCONJ
ajiss-430	49	4	being	be	AUX
ajiss-430	49	5	part	part	NOUN
ajiss-430	49	6	of	of	ADP
ajiss-430	49	7	the	the	DET
ajiss-430	49	8	country	country	NOUN
ajiss-430	49	9	’s	’s	PART
ajiss-430	49	10	fiscal	fiscal	ADJ
ajiss-430	49	11	system	system	NOUN
ajiss-430	49	12	,	,	PUNCT
ajiss-430	49	13	although	although	SCONJ
ajiss-430	49	14	in	in	ADP
ajiss-430	49	15	a	a	DET
ajiss-430	49	16	very	very	ADV
ajiss-430	49	17	nominal	nominal	ADJ
ajiss-430	49	18	and	and	CCONJ
ajiss-430	49	19	indirect	indirect	ADJ
ajiss-430	49	20	way	way	NOUN
ajiss-430	49	21	,	,	PUNCT
ajiss-430	49	22	zakat	zakat	PROPN
ajiss-430	49	23	becomes	become	VERB
ajiss-430	49	24	more	more	ADV
ajiss-430	49	25	important	important	ADJ
ajiss-430	49	26	.	.	PUNCT
ajiss-430	50	1	thus	thus	ADV
ajiss-430	50	2	,	,	PUNCT
ajiss-430	50	3	a	a	DET
ajiss-430	50	4	proper	proper	ADJ
ajiss-430	50	5	zakat	zakat	NOUN
ajiss-430	50	6	regulation	regulation	NOUN
ajiss-430	50	7	and	and	CCONJ
ajiss-430	50	8	monitoring	monitoring	NOUN
ajiss-430	50	9	system	system	NOUN
ajiss-430	50	10	is	be	AUX
ajiss-430	50	11	required	require	VERB
ajiss-430	50	12	,	,	PUNCT
ajiss-430	50	13	as	as	SCONJ
ajiss-430	50	14	is	be	AUX
ajiss-430	50	15	the	the	DET
ajiss-430	50	16	case	case	NOUN
ajiss-430	50	17	with	with	ADP
ajiss-430	50	18	any	any	DET
ajiss-430	50	19	other	other	ADJ
ajiss-430	50	20	component	component	NOUN
ajiss-430	50	21	of	of	ADP
ajiss-430	50	22	the	the	DET
ajiss-430	50	23	fiscal	fiscal	ADJ
ajiss-430	50	24	system	system	NOUN
ajiss-430	50	25	.	.	PUNCT
ajiss-430	51	1	given	give	VERB
ajiss-430	51	2	this	this	DET
ajiss-430	51	3	orientation	orientation	NOUN
ajiss-430	51	4	,	,	PUNCT
ajiss-430	51	5	i	i	PRON
ajiss-430	51	6	propose	propose	VERB
ajiss-430	51	7	that	that	SCONJ
ajiss-430	51	8	a	a	DET
ajiss-430	51	9	zas	zas	NOUN
ajiss-430	51	10	be	be	AUX
ajiss-430	51	11	developed	develop	VERB
ajiss-430	51	12	,	,	PUNCT
ajiss-430	51	13	as	as	ADP
ajiss-430	51	14	a	a	DET
ajiss-430	51	15	starting	starting	NOUN
ajiss-430	51	16	point	point	NOUN
ajiss-430	51	17	,	,	PUNCT
ajiss-430	51	18	to	to	PART
ajiss-430	51	19	serve	serve	VERB
ajiss-430	51	20	as	as	ADP
ajiss-430	51	21	an	an	DET
ajiss-430	51	22	appropriate	appropriate	ADJ
ajiss-430	51	23	medium	medium	NOUN
ajiss-430	51	24	and	and	CCONJ
ajiss-430	51	25	mechanism	mechanism	NOUN
ajiss-430	51	26	for	for	ADP
ajiss-430	51	27	regulating	regulate	VERB
ajiss-430	51	28	this	this	DET
ajiss-430	51	29	particular	particular	ADJ
ajiss-430	51	30	divine	divine	ADJ
ajiss-430	51	31	system	system	NOUN
ajiss-430	51	32	.	.	PUNCT
ajiss-430	52	1	the	the	DET
ajiss-430	52	2	dynamism	dynamism	NOUN
ajiss-430	52	3	of	of	ADP
ajiss-430	52	4	the	the	DET
ajiss-430	52	5	zakat	zakat	NOUN
ajiss-430	52	6	system	system	NOUN
ajiss-430	52	7	understanding	understanding	NOUN
ajiss-430	52	8	and	and	CCONJ
ajiss-430	52	9	scrutinizing	scrutinize	VERB
ajiss-430	52	10	the	the	DET
ajiss-430	52	11	issue	issue	NOUN
ajiss-430	52	12	of	of	ADP
ajiss-430	52	13	zas	zas	PROPN
ajiss-430	52	14	from	from	ADP
ajiss-430	52	15	an	an	DET
ajiss-430	52	16	islamic	islamic	ADJ
ajiss-430	52	17	perspective	perspective	NOUN
ajiss-430	52	18	is	be	AUX
ajiss-430	52	19	crucial	crucial	ADJ
ajiss-430	52	20	to	to	ADP
ajiss-430	52	21	placing	place	VERB
ajiss-430	52	22	it	it	PRON
ajiss-430	52	23	in	in	ADP
ajiss-430	52	24	the	the	DET
ajiss-430	52	25	right	right	ADJ
ajiss-430	52	26	context	context	NOUN
ajiss-430	52	27	and	and	CCONJ
ajiss-430	52	28	spirit	spirit	NOUN
ajiss-430	52	29	and	and	CCONJ
ajiss-430	52	30	to	to	AUX
ajiss-430	52	31	ensuring	ensure	VERB
ajiss-430	52	32	that	that	SCONJ
ajiss-430	52	33	the	the	DET
ajiss-430	52	34	noble	noble	ADJ
ajiss-430	52	35	aims	aim	NOUN
ajiss-430	52	36	of	of	ADP
ajiss-430	52	37	this	this	DET
ajiss-430	52	38	divine	divine	ADJ
ajiss-430	52	39	system	system	NOUN
ajiss-430	52	40	are	be	AUX
ajiss-430	52	41	preserved	preserve	VERB
ajiss-430	52	42	.	.	PUNCT
ajiss-430	53	1	given	give	VERB
ajiss-430	53	2	this	this	PRON
ajiss-430	53	3	,	,	PUNCT
ajiss-430	53	4	we	we	PRON
ajiss-430	53	5	must	must	AUX
ajiss-430	53	6	first	first	ADV
ajiss-430	53	7	understand	understand	VERB
ajiss-430	53	8	that	that	SCONJ
ajiss-430	53	9	since	since	SCONJ
ajiss-430	53	10	zakat	zakat	PROPN
ajiss-430	53	11	is	be	AUX
ajiss-430	53	12	part	part	NOUN
ajiss-430	53	13	of	of	ADP
ajiss-430	53	14	the	the	DET
ajiss-430	53	15	mu`amalah	mu`amalah	PROPN
ajiss-430	53	16	system	system	NOUN
ajiss-430	53	17	(	(	PUNCT
ajiss-430	53	18	economic	economic	ADJ
ajiss-430	53	19	dealings	dealing	NOUN
ajiss-430	53	20	between	between	ADP
ajiss-430	53	21	people	people	NOUN
ajiss-430	53	22	)	)	PUNCT
ajiss-430	53	23	,	,	PUNCT
ajiss-430	53	24	it	it	PRON
ajiss-430	53	25	is	be	AUX
ajiss-430	53	26	subject	subject	ADJ
ajiss-430	53	27	to	to	ADP
ajiss-430	53	28	change	change	NOUN
ajiss-430	53	29	to	to	PART
ajiss-430	53	30	suit	suit	VERB
ajiss-430	53	31	and	and	CCONJ
ajiss-430	53	32	remain	remain	VERB
ajiss-430	53	33	relevant	relevant	ADJ
ajiss-430	53	34	to	to	ADP
ajiss-430	53	35	humanity	humanity	NOUN
ajiss-430	53	36	’s	’s	PART
ajiss-430	53	37	socioeconomic	socioeconomic	ADJ
ajiss-430	53	38	environment,22	environment,22	NOUN
ajiss-430	53	39	which	which	PRON
ajiss-430	53	40	is	be	AUX
ajiss-430	53	41	based	base	VERB
ajiss-430	53	42	upon	upon	SCONJ
ajiss-430	53	43	a	a	DET
ajiss-430	53	44	specific	specific	ADJ
ajiss-430	53	45	time	time	NOUN
ajiss-430	53	46	and	and	CCONJ
ajiss-430	53	47	place	place	NOUN
ajiss-430	53	48	.	.	PUNCT
ajiss-430	54	1	in	in	ADP
ajiss-430	54	2	short	short	ADJ
ajiss-430	54	3	,	,	PUNCT
ajiss-430	54	4	fiqh	fiqh	PROPN
ajiss-430	54	5	al	al	PROPN
ajiss-430	54	6	-	-	PUNCT
ajiss-430	54	7	zakat	zakat	PROPN
ajiss-430	54	8	(	(	PUNCT
ajiss-430	54	9	the	the	DET
ajiss-430	54	10	rules	rule	NOUN
ajiss-430	54	11	of	of	ADP
ajiss-430	54	12	zakat	zakat	NOUN
ajiss-430	54	13	)	)	PUNCT
ajiss-430	54	14	is	be	AUX
ajiss-430	54	15	progressive	progressive	ADJ
ajiss-430	54	16	and	and	CCONJ
ajiss-430	54	17	dynamic	dynamic	ADJ
ajiss-430	54	18	,	,	PUNCT
ajiss-430	54	19	mainly	mainly	ADV
ajiss-430	54	20	because	because	SCONJ
ajiss-430	54	21	any	any	DET
ajiss-430	54	22	society	society	NOUN
ajiss-430	54	23	’s	’s	PART
ajiss-430	54	24	socioeconomic	socioeconomic	ADJ
ajiss-430	54	25	development	development	NOUN
ajiss-430	54	26	is	be	AUX
ajiss-430	54	27	itself	itself	PRON
ajiss-430	54	28	dynamic	dynamic	ADJ
ajiss-430	54	29	.	.	PUNCT
ajiss-430	55	1	the	the	DET
ajiss-430	55	2	availability	availability	NOUN
ajiss-430	55	3	of	of	ADP
ajiss-430	55	4	various	various	ADJ
ajiss-430	55	5	corporate	corporate	ADJ
ajiss-430	55	6	zakat	zakat	NOUN
ajiss-430	55	7	assessment	assessment	NOUN
ajiss-430	55	8	methods	method	NOUN
ajiss-430	55	9	shows	show	VERB
ajiss-430	55	10	that	that	SCONJ
ajiss-430	55	11	zakat	zakat	PROPN
ajiss-430	55	12	is	be	AUX
ajiss-430	55	13	subject	subject	ADJ
ajiss-430	55	14	to	to	ADP
ajiss-430	55	15	change	change	NOUN
ajiss-430	55	16	and	and	CCONJ
ajiss-430	55	17	variation	variation	NOUN
ajiss-430	55	18	.	.	PUNCT
ajiss-430	56	1	islam	islam	PROPN
ajiss-430	56	2	allows	allow	VERB
ajiss-430	56	3	considerable	considerable	ADJ
ajiss-430	56	4	flexibility	flexibility	NOUN
ajiss-430	56	5	in	in	ADP
ajiss-430	56	6	using	use	VERB
ajiss-430	56	7	reason	reason	NOUN
ajiss-430	56	8	to	to	PART
ajiss-430	56	9	solve	solve	VERB
ajiss-430	56	10	new	new	ADJ
ajiss-430	56	11	problems	problem	NOUN
ajiss-430	56	12	.	.	PUNCT
ajiss-430	57	1	in	in	ADP
ajiss-430	57	2	the	the	DET
ajiss-430	57	3	case	case	NOUN
ajiss-430	57	4	of	of	ADP
ajiss-430	57	5	zakat	zakat	NOUN
ajiss-430	57	6	,	,	PUNCT
ajiss-430	57	7	ijtihad	ijtihad	NOUN
ajiss-430	57	8	could	could	AUX
ajiss-430	57	9	be	be	AUX
ajiss-430	57	10	one	one	NUM
ajiss-430	57	11	of	of	ADP
ajiss-430	57	12	the	the	DET
ajiss-430	57	13	best	good	ADJ
ajiss-430	57	14	ways	way	NOUN
ajiss-430	57	15	to	to	PART
ajiss-430	57	16	devise	devise	VERB
ajiss-430	57	17	new	new	ADJ
ajiss-430	57	18	rules	rule	NOUN
ajiss-430	57	19	and	and	CCONJ
ajiss-430	57	20	regulations	regulation	NOUN
ajiss-430	57	21	to	to	PART
ajiss-430	57	22	deal	deal	VERB
ajiss-430	57	23	with	with	ADP
ajiss-430	57	24	new	new	ADJ
ajiss-430	57	25	situations.23	situations.23	NOUN
ajiss-430	57	26	among	among	ADP
ajiss-430	57	27	the	the	DET
ajiss-430	57	28	prime	prime	ADJ
ajiss-430	57	29	prerequisites	prerequisite	NOUN
ajiss-430	57	30	of	of	ADP
ajiss-430	57	31	developing	develop	VERB
ajiss-430	57	32	new	new	ADJ
ajiss-430	57	33	zakat	zakat	NOUN
ajiss-430	57	34	rules	rule	NOUN
ajiss-430	57	35	is	be	AUX
ajiss-430	57	36	that	that	SCONJ
ajiss-430	57	37	they	they	PRON
ajiss-430	57	38	benefit	benefit	VERB
ajiss-430	57	39	the	the	DET
ajiss-430	57	40	general	general	ADJ
ajiss-430	57	41	public	public	NOUN
ajiss-430	57	42	(	(	PUNCT
ajiss-430	57	43	maslahah	maslahah	NOUN
ajiss-430	57	44	`	`	PUNCT
ajiss-430	57	45	ammah	ammah	ADV
ajiss-430	57	46	)	)	PUNCT
ajiss-430	57	47	,	,	PUNCT
ajiss-430	57	48	avoid	avoid	VERB
ajiss-430	57	49	harm	harm	NOUN
ajiss-430	57	50	(	(	PUNCT
ajiss-430	57	51	mafsadah	mafsadah	NOUN
ajiss-430	57	52	)	)	PUNCT
ajiss-430	57	53	,	,	PUNCT
ajiss-430	57	54	serve	serve	VERB
ajiss-430	57	55	the	the	DET
ajiss-430	57	56	shari`ah	shari`ah	PROPN
ajiss-430	57	57	’s	’s	PART
ajiss-430	57	58	objectives	objective	NOUN
ajiss-430	57	59	(	(	PUNCT
ajiss-430	57	60	maqasid	maqasid	PROPN
ajiss-430	57	61	al	al	PROPN
ajiss-430	57	62	-	-	PUNCT
ajiss-430	57	63	shari`ah),24	shari`ah),24	PROPN
ajiss-430	57	64	and	and	CCONJ
ajiss-430	57	65	provide	provide	VERB
ajiss-430	57	66	justice	justice	NOUN
ajiss-430	57	67	(	(	PUNCT
ajiss-430	57	68	`	`	PUNCT
ajiss-430	57	69	adl	adl	PROPN
ajiss-430	57	70	)	)	PUNCT
ajiss-430	57	71	to	to	ADP
ajiss-430	57	72	the	the	DET
ajiss-430	57	73	majority	majority	NOUN
ajiss-430	57	74	.	.	PUNCT
ajiss-430	58	1	thus	thus	ADV
ajiss-430	58	2	,	,	PUNCT
ajiss-430	58	3	given	give	VERB
ajiss-430	58	4	that	that	SCONJ
ajiss-430	58	5	islam	islam	PROPN
ajiss-430	58	6	allows	allow	VERB
ajiss-430	58	7	variation	variation	NOUN
ajiss-430	58	8	in	in	ADP
ajiss-430	58	9	zakat	zakat	NOUN
ajiss-430	58	10	affairs	affair	NOUN
ajiss-430	58	11	based	base	VERB
ajiss-430	58	12	on	on	ADP
ajiss-430	58	13	time	time	NOUN
ajiss-430	58	14	and	and	CCONJ
ajiss-430	58	15	place	place	NOUN
ajiss-430	58	16	,	,	PUNCT
ajiss-430	58	17	it	it	PRON
ajiss-430	58	18	would	would	AUX
ajiss-430	58	19	be	be	AUX
ajiss-430	58	20	unduly	unduly	ADV
ajiss-430	58	21	simplistic	simplistic	ADJ
ajiss-430	58	22	to	to	PART
ajiss-430	58	23	say	say	VERB
ajiss-430	58	24	that	that	SCONJ
ajiss-430	58	25	it	it	PRON
ajiss-430	58	26	does	do	AUX
ajiss-430	58	27	not	not	PART
ajiss-430	58	28	allow	allow	VERB
ajiss-430	58	29	standardization	standardization	NOUN
ajiss-430	58	30	or	or	CCONJ
ajiss-430	58	31	harmonization	harmonization	NOUN
ajiss-430	58	32	to	to	PART
ajiss-430	58	33	achieve	achieve	VERB
ajiss-430	58	34	these	these	DET
ajiss-430	58	35	same	same	ADJ
ajiss-430	58	36	goals	goal	NOUN
ajiss-430	58	37	.	.	PUNCT
ajiss-430	59	1	the	the	DET
ajiss-430	59	2	accounting	accounting	NOUN
ajiss-430	59	3	standard	standard	NOUN
ajiss-430	59	4	the	the	DET
ajiss-430	59	5	term	term	NOUN
ajiss-430	59	6	accounting	accounting	NOUN
ajiss-430	59	7	standard	standard	NOUN
ajiss-430	59	8	refers	refer	VERB
ajiss-430	59	9	to	to	ADP
ajiss-430	59	10	the	the	DET
ajiss-430	59	11	accounting	accounting	NOUN
ajiss-430	59	12	guidelines	guideline	NOUN
ajiss-430	59	13	developed	develop	VERB
ajiss-430	59	14	to	to	PART
ajiss-430	59	15	deal	deal	VERB
ajiss-430	59	16	with	with	ADP
ajiss-430	59	17	specific	specific	ADJ
ajiss-430	59	18	financial	financial	ADJ
ajiss-430	59	19	accounting	accounting	NOUN
ajiss-430	59	20	and	and	CCONJ
ajiss-430	59	21	reporting	reporting	NOUN
ajiss-430	59	22	issues	issue	NOUN
ajiss-430	59	23	.	.	PUNCT
ajiss-430	60	1	the	the	DET
ajiss-430	60	2	main	main	ADJ
ajiss-430	60	3	purpose	purpose	NOUN
ajiss-430	60	4	of	of	ADP
ajiss-430	60	5	having	have	VERB
ajiss-430	60	6	a	a	DET
ajiss-430	60	7	standard	standard	NOUN
ajiss-430	60	8	for	for	ADP
ajiss-430	60	9	zakat	zakat	NOUN
ajiss-430	60	10	accounting	accounting	NOUN
ajiss-430	60	11	practices	practice	NOUN
ajiss-430	60	12	is	be	AUX
ajiss-430	60	13	to	to	PART
ajiss-430	60	14	narrow	narrow	VERB
ajiss-430	60	15	the	the	DET
ajiss-430	60	16	areas	area	NOUN
ajiss-430	60	17	of	of	ADP
ajiss-430	60	18	difference	difference	NOUN
ajiss-430	60	19	among	among	ADP
ajiss-430	60	20	those	those	DET
ajiss-430	60	21	firms	firm	NOUN
ajiss-430	60	22	that	that	PRON
ajiss-430	60	23	pay	pay	VERB
ajiss-430	60	24	zakat	zakat	NOUN
ajiss-430	60	25	and	and	CCONJ
ajiss-430	60	26	those	those	DET
ajiss-430	60	27	zakat	zakat	NOUN
ajiss-430	60	28	authorities	authority	NOUN
ajiss-430	60	29	who	who	PRON
ajiss-430	60	30	manage	manage	VERB
ajiss-430	60	31	zakat	zakat	NOUN
ajiss-430	60	32	as	as	SCONJ
ajiss-430	60	33	it	it	PRON
ajiss-430	60	34	relates	relate	VERB
ajiss-430	60	35	to	to	ADP
ajiss-430	60	36	the	the	DET
ajiss-430	60	37	methods	method	NOUN
ajiss-430	60	38	of	of	ADP
ajiss-430	60	39	disclosure	disclosure	NOUN
ajiss-430	60	40	,	,	PUNCT
ajiss-430	60	41	computation	computation	NOUN
ajiss-430	60	42	,	,	PUNCT
ajiss-430	60	43	and	and	CCONJ
ajiss-430	60	44	presentation	presentation	NOUN
ajiss-430	60	45	of	of	ADP
ajiss-430	60	46	financial	financial	ADJ
ajiss-430	60	47	information	information	NOUN
ajiss-430	60	48	in	in	ADP
ajiss-430	60	49	financial	financial	ADJ
ajiss-430	60	50	statements.25	statements.25	NOUN
ajiss-430	60	51	78	78	NUM
ajiss-430	60	52	the	the	DET
ajiss-430	60	53	american	american	PROPN
ajiss-430	60	54	journal	journal	PROPN
ajiss-430	60	55	of	of	ADP
ajiss-430	60	56	islamic	islamic	ADJ
ajiss-430	60	57	social	social	PROPN
ajiss-430	60	58	sciences	sciences	PROPN
ajiss-430	60	59	24:4	24:4	NUM
ajiss-430	60	60	adopting	adopt	VERB
ajiss-430	60	61	a	a	DET
ajiss-430	60	62	standardized	standardized	ADJ
ajiss-430	60	63	method	method	NOUN
ajiss-430	60	64	will	will	AUX
ajiss-430	60	65	improve	improve	VERB
ajiss-430	60	66	the	the	DET
ajiss-430	60	67	quantity	quantity	NOUN
ajiss-430	60	68	and	and	CCONJ
ajiss-430	60	69	quality	quality	NOUN
ajiss-430	60	70	of	of	ADP
ajiss-430	60	71	the	the	DET
ajiss-430	60	72	information	information	NOUN
ajiss-430	60	73	found	find	VERB
ajiss-430	60	74	in	in	ADP
ajiss-430	60	75	published	publish	VERB
ajiss-430	60	76	financial	financial	ADJ
ajiss-430	60	77	reports.26	reports.26	NOUN
ajiss-430	60	78	aaoifi	aaoifi	NOUN
ajiss-430	60	79	fas	fas	NOUN
ajiss-430	60	80	9	9	NUM
ajiss-430	60	81	,	,	PUNCT
ajiss-430	60	82	masb	masb	NOUN
ajiss-430	60	83	frs	frs	ADJ
ajiss-430	60	84	i-1	i-1	NUM
ajiss-430	60	85	,	,	PUNCT
ajiss-430	60	86	and	and	CCONJ
ajiss-430	60	87	masb	masb	NOUN
ajiss-430	60	88	tr	tr	VERB
ajiss-430	60	89	i-1	i-1	NOUN
ajiss-430	60	90	based	base	VERB
ajiss-430	60	91	on	on	ADP
ajiss-430	60	92	the	the	DET
ajiss-430	60	93	preceding	precede	VERB
ajiss-430	60	94	discussion	discussion	NOUN
ajiss-430	60	95	,	,	PUNCT
ajiss-430	60	96	one	one	PRON
ajiss-430	60	97	might	might	AUX
ajiss-430	60	98	reasonably	reasonably	ADV
ajiss-430	60	99	ask	ask	VERB
ajiss-430	60	100	whether	whether	SCONJ
ajiss-430	60	101	there	there	PRON
ajiss-430	60	102	is	be	VERB
ajiss-430	60	103	any	any	DET
ajiss-430	60	104	existing	exist	VERB
ajiss-430	60	105	standard	standard	NOUN
ajiss-430	60	106	now	now	ADV
ajiss-430	60	107	in	in	ADP
ajiss-430	60	108	place	place	NOUN
ajiss-430	60	109	that	that	PRON
ajiss-430	60	110	might	might	AUX
ajiss-430	60	111	help	help	VERB
ajiss-430	60	112	us	we	PRON
ajiss-430	60	113	develop	develop	VERB
ajiss-430	60	114	a	a	DET
ajiss-430	60	115	zas	zas	NOUN
ajiss-430	60	116	.	.	PUNCT
ajiss-430	60	117	to	to	ADP
ajiss-430	60	118	my	my	PRON
ajiss-430	60	119	knowledge	knowledge	NOUN
ajiss-430	60	120	,	,	PUNCT
ajiss-430	60	121	saudi	saudi	PROPN
ajiss-430	60	122	arabia	arabia	PROPN
ajiss-430	60	123	has	have	AUX
ajiss-430	60	124	at	at	ADV
ajiss-430	60	125	least	least	ADJ
ajiss-430	60	126	one	one	NUM
ajiss-430	60	127	established	establish	VERB
ajiss-430	60	128	zas	za	NOUN
ajiss-430	60	129	.	.	PROPN
ajiss-430	60	130	issued	issue	VERB
ajiss-430	60	131	by	by	ADP
ajiss-430	60	132	the	the	DET
ajiss-430	60	133	saudi	saudi	ADJ
ajiss-430	60	134	organization	organization	NOUN
ajiss-430	60	135	of	of	ADP
ajiss-430	60	136	certified	certify	VERB
ajiss-430	60	137	public	public	ADJ
ajiss-430	60	138	accountants	accountant	NOUN
ajiss-430	60	139	(	(	PUNCT
ajiss-430	60	140	socpa	socpa	VERB
ajiss-430	60	141	)	)	PUNCT
ajiss-430	60	142	,	,	PUNCT
ajiss-430	60	143	it	it	PRON
ajiss-430	60	144	could	could	AUX
ajiss-430	60	145	serve	serve	VERB
ajiss-430	60	146	as	as	ADP
ajiss-430	60	147	a	a	DET
ajiss-430	60	148	model	model	NOUN
ajiss-430	60	149	for	for	ADP
ajiss-430	60	150	developing	develop	VERB
ajiss-430	60	151	a	a	DET
ajiss-430	60	152	malaysian	malaysian	ADJ
ajiss-430	60	153	zas	za	NOUN
ajiss-430	60	154	.	.	PUNCT
ajiss-430	61	1	while	while	SCONJ
ajiss-430	61	2	interesting	interesting	ADJ
ajiss-430	61	3	,	,	PUNCT
ajiss-430	61	4	the	the	DET
ajiss-430	61	5	saudi	saudi	PROPN
ajiss-430	61	6	zas	zas	X
ajiss-430	61	7	is	be	AUX
ajiss-430	61	8	beyond	beyond	ADP
ajiss-430	61	9	the	the	DET
ajiss-430	61	10	scope	scope	NOUN
ajiss-430	61	11	of	of	ADP
ajiss-430	61	12	this	this	DET
ajiss-430	61	13	paper	paper	NOUN
ajiss-430	61	14	.	.	PUNCT
ajiss-430	62	1	in	in	ADP
ajiss-430	62	2	the	the	DET
ajiss-430	62	3	following	follow	VERB
ajiss-430	62	4	section	section	NOUN
ajiss-430	62	5	,	,	PUNCT
ajiss-430	62	6	i	i	PRON
ajiss-430	62	7	focus	focus	VERB
ajiss-430	62	8	on	on	ADP
ajiss-430	62	9	two	two	NUM
ajiss-430	62	10	other	other	ADJ
ajiss-430	62	11	important	important	ADJ
ajiss-430	62	12	standards	standard	NOUN
ajiss-430	62	13	and	and	CCONJ
ajiss-430	62	14	a	a	DET
ajiss-430	62	15	technical	technical	ADJ
ajiss-430	62	16	pronouncement	pronouncement	NOUN
ajiss-430	62	17	,	,	PUNCT
ajiss-430	62	18	all	all	PRON
ajiss-430	62	19	of	of	ADP
ajiss-430	62	20	which	which	PRON
ajiss-430	62	21	are	be	AUX
ajiss-430	62	22	believed	believe	VERB
ajiss-430	62	23	to	to	PART
ajiss-430	62	24	have	have	VERB
ajiss-430	62	25	a	a	DET
ajiss-430	62	26	greater	great	ADJ
ajiss-430	62	27	influence	influence	NOUN
ajiss-430	62	28	upon	upon	SCONJ
ajiss-430	62	29	or	or	CCONJ
ajiss-430	62	30	relevance	relevance	NOUN
ajiss-430	62	31	to	to	ADP
ajiss-430	62	32	the	the	DET
ajiss-430	62	33	malaysian	malaysian	ADJ
ajiss-430	62	34	context	context	NOUN
ajiss-430	62	35	.	.	PUNCT
ajiss-430	63	1	aaoifi	aaoifi	PROPN
ajiss-430	63	2	fas	fas	NOUN
ajiss-430	63	3	9	9	NUM
ajiss-430	63	4	(	(	PUNCT
ajiss-430	63	5	on	on	ADP
ajiss-430	63	6	zakat	zakat	X
ajiss-430	63	7	)	)	PUNCT
ajiss-430	63	8	at	at	ADP
ajiss-430	63	9	the	the	DET
ajiss-430	63	10	international	international	ADJ
ajiss-430	63	11	level	level	NOUN
ajiss-430	63	12	,	,	PUNCT
ajiss-430	63	13	the	the	DET
ajiss-430	63	14	accounting	accounting	NOUN
ajiss-430	63	15	and	and	CCONJ
ajiss-430	63	16	auditing	auditing	NOUN
ajiss-430	63	17	organization	organization	NOUN
ajiss-430	63	18	of	of	ADP
ajiss-430	63	19	islamic	islamic	ADJ
ajiss-430	63	20	financial	financial	ADJ
ajiss-430	63	21	institutions	institution	NOUN
ajiss-430	63	22	(	(	PUNCT
ajiss-430	63	23	aaoifi	aaoifi	PROPN
ajiss-430	63	24	)	)	PUNCT
ajiss-430	63	25	,	,	PUNCT
ajiss-430	63	26	a	a	DET
ajiss-430	63	27	bahrain	bahrain	NOUN
ajiss-430	63	28	-	-	PUNCT
ajiss-430	63	29	based	base	VERB
ajiss-430	63	30	accounting	accounting	NOUN
ajiss-430	63	31	and	and	CCONJ
ajiss-430	63	32	auditing	auditing	NOUN
ajiss-430	63	33	standard	standard	NOUN
ajiss-430	63	34	-	-	PUNCT
ajiss-430	63	35	setting	set	VERB
ajiss-430	63	36	body	body	NOUN
ajiss-430	63	37	,	,	PUNCT
ajiss-430	63	38	has	have	AUX
ajiss-430	63	39	issued	issue	VERB
ajiss-430	63	40	a	a	DET
ajiss-430	63	41	financial	financial	ADJ
ajiss-430	63	42	accounting	accounting	NOUN
ajiss-430	63	43	standard	standard	NOUN
ajiss-430	63	44	for	for	ADP
ajiss-430	63	45	zakat	zakat	X
ajiss-430	63	46	(	(	PUNCT
ajiss-430	63	47	fas	fas	NOUN
ajiss-430	63	48	9	9	NUM
ajiss-430	63	49	)	)	PUNCT
ajiss-430	63	50	,	,	PUNCT
ajiss-430	63	51	effective	effective	ADJ
ajiss-430	63	52	from	from	ADP
ajiss-430	63	53	1	1	NUM
ajiss-430	63	54	january	january	PROPN
ajiss-430	63	55	1999	1999	NUM
ajiss-430	63	56	onward	onward	ADV
ajiss-430	63	57	.	.	PUNCT
ajiss-430	64	1	the	the	DET
ajiss-430	64	2	main	main	ADJ
ajiss-430	64	3	focus	focus	NOUN
ajiss-430	64	4	is	be	AUX
ajiss-430	64	5	on	on	ADP
ajiss-430	64	6	islamic	islamic	ADJ
ajiss-430	64	7	banks	bank	NOUN
ajiss-430	64	8	.	.	PUNCT
ajiss-430	65	1	this	this	DET
ajiss-430	65	2	document	document	NOUN
ajiss-430	65	3	can	can	AUX
ajiss-430	65	4	be	be	AUX
ajiss-430	65	5	said	say	VERB
ajiss-430	65	6	to	to	PART
ajiss-430	65	7	represent	represent	VERB
ajiss-430	65	8	a	a	DET
ajiss-430	65	9	relatively	relatively	ADV
ajiss-430	65	10	comprehensive	comprehensive	ADJ
ajiss-430	65	11	standard	standard	NOUN
ajiss-430	65	12	that	that	PRON
ajiss-430	65	13	covers	cover	VERB
ajiss-430	65	14	various	various	ADJ
ajiss-430	65	15	aspects	aspect	NOUN
ajiss-430	65	16	of	of	ADP
ajiss-430	65	17	zakat	zakat	NOUN
ajiss-430	65	18	accounting	accounting	NOUN
ajiss-430	65	19	for	for	ADP
ajiss-430	65	20	islamic	islamic	ADJ
ajiss-430	65	21	financial	financial	ADJ
ajiss-430	65	22	institutions	institution	NOUN
ajiss-430	65	23	.	.	PUNCT
ajiss-430	66	1	for	for	ADP
ajiss-430	66	2	the	the	DET
ajiss-430	66	3	purpose	purpose	NOUN
ajiss-430	66	4	of	of	ADP
ajiss-430	66	5	this	this	DET
ajiss-430	66	6	paper	paper	NOUN
ajiss-430	66	7	,	,	PUNCT
ajiss-430	66	8	its	its	PRON
ajiss-430	66	9	content	content	NOUN
ajiss-430	66	10	can	can	AUX
ajiss-430	66	11	be	be	AUX
ajiss-430	66	12	classified	classify	VERB
ajiss-430	66	13	into	into	ADP
ajiss-430	66	14	three	three	NUM
ajiss-430	66	15	main	main	ADJ
ajiss-430	66	16	areas	area	NOUN
ajiss-430	66	17	:	:	PUNCT
ajiss-430	66	18	determining	determine	VERB
ajiss-430	66	19	the	the	DET
ajiss-430	66	20	zakat	zakat	NOUN
ajiss-430	66	21	base	base	NOUN
ajiss-430	66	22	,	,	PUNCT
ajiss-430	66	23	measuring	measure	VERB
ajiss-430	66	24	the	the	DET
ajiss-430	66	25	items	item	NOUN
ajiss-430	66	26	included	include	VERB
ajiss-430	66	27	in	in	ADP
ajiss-430	66	28	the	the	DET
ajiss-430	66	29	zakat	zakat	NOUN
ajiss-430	66	30	base	base	NOUN
ajiss-430	66	31	,	,	PUNCT
ajiss-430	66	32	and	and	CCONJ
ajiss-430	66	33	disclosing	disclose	VERB
ajiss-430	66	34	the	the	DET
ajiss-430	66	35	amount	amount	NOUN
ajiss-430	66	36	of	of	ADP
ajiss-430	66	37	zakat	zakat	NOUN
ajiss-430	66	38	in	in	ADP
ajiss-430	66	39	the	the	DET
ajiss-430	66	40	islamic	islamic	PROPN
ajiss-430	66	41	bank	bank	PROPN
ajiss-430	66	42	’s	’s	PART
ajiss-430	66	43	financial	financial	ADJ
ajiss-430	66	44	statements	statement	NOUN
ajiss-430	66	45	.	.	PUNCT
ajiss-430	67	1	the	the	DET
ajiss-430	67	2	following	follow	VERB
ajiss-430	67	3	section	section	NOUN
ajiss-430	67	4	briefly	briefly	ADV
ajiss-430	67	5	explains	explain	VERB
ajiss-430	67	6	this	this	DET
ajiss-430	67	7	standard	standard	NOUN
ajiss-430	67	8	’s	’s	PART
ajiss-430	67	9	salient	salient	NOUN
ajiss-430	67	10	features	feature	NOUN
ajiss-430	67	11	.	.	PUNCT
ajiss-430	68	1	paragraph	paragraph	NOUN
ajiss-430	68	2	2	2	NUM
ajiss-430	68	3	of	of	ADP
ajiss-430	68	4	fas	fas	NOUN
ajiss-430	68	5	9	9	NUM
ajiss-430	68	6	requires	require	VERB
ajiss-430	68	7	the	the	DET
ajiss-430	68	8	use	use	NOUN
ajiss-430	68	9	of	of	ADP
ajiss-430	68	10	different	different	ADJ
ajiss-430	68	11	rates	rate	NOUN
ajiss-430	68	12	depending	depend	VERB
ajiss-430	68	13	upon	upon	SCONJ
ajiss-430	68	14	the	the	DET
ajiss-430	68	15	calendar	calendar	NOUN
ajiss-430	68	16	year	year	NOUN
ajiss-430	68	17	used	use	VERB
ajiss-430	68	18	.	.	PUNCT
ajiss-430	69	1	the	the	DET
ajiss-430	69	2	standard	standard	PROPN
ajiss-430	69	3	prescribes	prescribe	VERB
ajiss-430	69	4	a	a	DET
ajiss-430	69	5	2.5	2.5	NUM
ajiss-430	69	6	percent	percent	NOUN
ajiss-430	69	7	rate	rate	NOUN
ajiss-430	69	8	for	for	ADP
ajiss-430	69	9	companies	company	NOUN
ajiss-430	69	10	using	use	VERB
ajiss-430	69	11	the	the	DET
ajiss-430	69	12	lunar	lunar	ADJ
ajiss-430	69	13	calendar	calendar	NOUN
ajiss-430	69	14	and	and	CCONJ
ajiss-430	69	15	the	the	DET
ajiss-430	69	16	slightly	slightly	ADV
ajiss-430	69	17	higher	high	ADJ
ajiss-430	69	18	rate	rate	NOUN
ajiss-430	69	19	of	of	ADP
ajiss-430	69	20	2.5775	2.5775	NUM
ajiss-430	69	21	percent	percent	NOUN
ajiss-430	69	22	for	for	ADP
ajiss-430	69	23	those	those	PRON
ajiss-430	69	24	using	use	VERB
ajiss-430	69	25	the	the	DET
ajiss-430	69	26	solar	solar	ADJ
ajiss-430	69	27	calendar	calendar	NOUN
ajiss-430	69	28	.	.	PUNCT
ajiss-430	70	1	the	the	DET
ajiss-430	70	2	latter	latter	ADJ
ajiss-430	70	3	amount	amount	NOUN
ajiss-430	70	4	is	be	AUX
ajiss-430	70	5	designed	design	VERB
ajiss-430	70	6	to	to	PART
ajiss-430	70	7	compensate	compensate	VERB
ajiss-430	70	8	for	for	ADP
ajiss-430	70	9	the	the	DET
ajiss-430	70	10	fewer	few	ADJ
ajiss-430	70	11	number	number	NOUN
ajiss-430	70	12	of	of	ADP
ajiss-430	70	13	days	day	NOUN
ajiss-430	70	14	per	per	ADP
ajiss-430	70	15	year	year	NOUN
ajiss-430	70	16	in	in	ADP
ajiss-430	70	17	the	the	DET
ajiss-430	70	18	islamic	islamic	PROPN
ajiss-430	70	19	calendar	calendar	NOUN
ajiss-430	70	20	.	.	PUNCT
ajiss-430	71	1	the	the	DET
ajiss-430	71	2	same	same	ADJ
ajiss-430	71	3	paragraph	paragraph	NOUN
ajiss-430	71	4	proposes	propose	VERB
ajiss-430	71	5	two	two	NUM
ajiss-430	71	6	methods	method	NOUN
ajiss-430	71	7	of	of	ADP
ajiss-430	71	8	zakat	zakat	PROPN
ajiss-430	71	9	measurement	measurement	NOUN
ajiss-430	71	10	:	:	PUNCT
ajiss-430	71	11	the	the	DET
ajiss-430	71	12	net	net	ADJ
ajiss-430	71	13	assets	asset	NOUN
ajiss-430	71	14	(	(	PUNCT
ajiss-430	71	15	net	net	ADJ
ajiss-430	71	16	current	current	ADJ
ajiss-430	71	17	assets	asset	NOUN
ajiss-430	71	18	)	)	PUNCT
ajiss-430	71	19	and	and	CCONJ
ajiss-430	71	20	the	the	DET
ajiss-430	71	21	net	net	ADJ
ajiss-430	71	22	invested	invest	VERB
ajiss-430	71	23	funds	fund	NOUN
ajiss-430	71	24	(	(	PUNCT
ajiss-430	71	25	net	net	ADJ
ajiss-430	71	26	owner	owner	NOUN
ajiss-430	71	27	equity	equity	NOUN
ajiss-430	71	28	)	)	PUNCT
ajiss-430	71	29	methods	method	NOUN
ajiss-430	71	30	.	.	PUNCT
ajiss-430	72	1	the	the	DET
ajiss-430	72	2	first	first	ADJ
ajiss-430	72	3	method	method	NOUN
ajiss-430	72	4	considers	consider	VERB
ajiss-430	72	5	all	all	DET
ajiss-430	72	6	cash	cash	NOUN
ajiss-430	72	7	,	,	PUNCT
ajiss-430	72	8	receivables	receivables	NOUN
ajiss-430	72	9	net	net	NOUN
ajiss-430	72	10	of	of	ADP
ajiss-430	72	11	doubtful	doubtful	ADJ
ajiss-430	72	12	debts	debt	NOUN
ajiss-430	72	13	,	,	PUNCT
ajiss-430	72	14	assets	asset	NOUN
ajiss-430	72	15	acquired	acquire	VERB
ajiss-430	72	16	for	for	ADP
ajiss-430	72	17	trading	trading	NOUN
ajiss-430	72	18	,	,	PUNCT
ajiss-430	72	19	and	and	CCONJ
ajiss-430	72	20	net	net	ADJ
ajiss-430	72	21	financing	financing	NOUN
ajiss-430	72	22	assets	asset	NOUN
ajiss-430	72	23	(	(	PUNCT
ajiss-430	72	24	excluding	exclude	VERB
ajiss-430	72	25	unearned	unearned	ADJ
ajiss-430	72	26	income	income	NOUN
ajiss-430	72	27	)	)	PUNCT
ajiss-430	72	28	to	to	PART
ajiss-430	72	29	be	be	AUX
ajiss-430	72	30	assets	asset	NOUN
ajiss-430	72	31	.	.	PUNCT
ajiss-430	73	1	fixed	fix	VERB
ajiss-430	73	2	assets	asset	NOUN
ajiss-430	73	3	and	and	CCONJ
ajiss-430	73	4	long	long	ADJ
ajiss-430	73	5	-	-	PUNCT
ajiss-430	73	6	term	term	NOUN
ajiss-430	73	7	investments	investment	NOUN
ajiss-430	73	8	are	be	AUX
ajiss-430	73	9	excluded	exclude	VERB
ajiss-430	73	10	.	.	PUNCT
ajiss-430	74	1	thus	thus	ADV
ajiss-430	74	2	,	,	PUNCT
ajiss-430	74	3	the	the	DET
ajiss-430	74	4	zakatable	zakatable	ADJ
ajiss-430	74	5	amount	amount	NOUN
ajiss-430	74	6	is	be	AUX
ajiss-430	74	7	all	all	DET
ajiss-430	74	8	assets	asset	NOUN
ajiss-430	74	9	minus	minus	ADP
ajiss-430	74	10	the	the	DET
ajiss-430	74	11	fixed	fix	VERB
ajiss-430	74	12	assets	asset	NOUN
ajiss-430	74	13	,	,	PUNCT
ajiss-430	74	14	intangibles	intangible	NOUN
ajiss-430	74	15	,	,	PUNCT
ajiss-430	74	16	current	current	ADJ
ajiss-430	74	17	liabilities	liability	NOUN
ajiss-430	74	18	,	,	PUNCT
ajiss-430	74	19	and	and	CCONJ
ajiss-430	74	20	long	long	ADJ
ajiss-430	74	21	-	-	PUNCT
ajiss-430	74	22	term	term	NOUN
ajiss-430	74	23	investments	investment	NOUN
ajiss-430	74	24	.	.	PUNCT
ajiss-430	75	1	under	under	ADP
ajiss-430	75	2	the	the	DET
ajiss-430	75	3	second	second	ADJ
ajiss-430	75	4	abu	abu	PROPN
ajiss-430	75	5	bakar	bakar	PROPN
ajiss-430	75	6	:	:	PUNCT
ajiss-430	75	7	a	a	DET
ajiss-430	75	8	zakat	zakat	NOUN
ajiss-430	75	9	accounting	accounting	NOUN
ajiss-430	75	10	standard	standard	PROPN
ajiss-430	75	11	(	(	PUNCT
ajiss-430	75	12	zas	zas	NOUN
ajiss-430	75	13	)	)	PUNCT
ajiss-430	75	14	79	79	NUM
ajiss-430	75	15	method	method	NOUN
ajiss-430	75	16	,	,	PUNCT
ajiss-430	75	17	the	the	DET
ajiss-430	75	18	invested	invest	VERB
ajiss-430	75	19	funds	fund	NOUN
ajiss-430	75	20	include	include	VERB
ajiss-430	75	21	paid	pay	VERB
ajiss-430	75	22	-	-	PUNCT
ajiss-430	75	23	up	up	ADP
ajiss-430	75	24	capital	capital	NOUN
ajiss-430	75	25	,	,	PUNCT
ajiss-430	75	26	reserves	reserve	NOUN
ajiss-430	75	27	,	,	PUNCT
ajiss-430	75	28	general	general	ADJ
ajiss-430	75	29	provisions	provision	NOUN
ajiss-430	75	30	(	(	PUNCT
ajiss-430	75	31	investment	investment	NOUN
ajiss-430	75	32	risks	risk	NOUN
ajiss-430	75	33	)	)	PUNCT
ajiss-430	75	34	,	,	PUNCT
ajiss-430	75	35	retained	retain	VERB
ajiss-430	75	36	earnings	earning	NOUN
ajiss-430	75	37	,	,	PUNCT
ajiss-430	75	38	net	net	ADJ
ajiss-430	75	39	income	income	NOUN
ajiss-430	75	40	,	,	PUNCT
ajiss-430	75	41	and	and	CCONJ
ajiss-430	75	42	long	long	ADJ
ajiss-430	75	43	-	-	PUNCT
ajiss-430	75	44	term	term	NOUN
ajiss-430	75	45	liabilities	liability	NOUN
ajiss-430	75	46	.	.	PUNCT
ajiss-430	76	1	thus	thus	ADV
ajiss-430	76	2	,	,	PUNCT
ajiss-430	76	3	the	the	DET
ajiss-430	76	4	zakatable	zakatable	ADJ
ajiss-430	76	5	amount	amount	NOUN
ajiss-430	76	6	is	be	AUX
ajiss-430	76	7	all	all	DET
ajiss-430	76	8	funds	fund	NOUN
ajiss-430	76	9	minus	minus	ADP
ajiss-430	76	10	the	the	DET
ajiss-430	76	11	net	net	ADJ
ajiss-430	76	12	fixed	fix	VERB
ajiss-430	76	13	assets	asset	NOUN
ajiss-430	76	14	,	,	PUNCT
ajiss-430	76	15	investment	investment	NOUN
ajiss-430	76	16	not	not	PART
ajiss-430	76	17	acquired	acquire	VERB
ajiss-430	76	18	for	for	ADP
ajiss-430	76	19	trading	trading	NOUN
ajiss-430	76	20	,	,	PUNCT
ajiss-430	76	21	and	and	CCONJ
ajiss-430	76	22	any	any	DET
ajiss-430	76	23	losses	loss	NOUN
ajiss-430	76	24	.	.	PUNCT
ajiss-430	77	1	with	with	ADP
ajiss-430	77	2	regards	regard	NOUN
ajiss-430	77	3	to	to	ADP
ajiss-430	77	4	assets	asset	NOUN
ajiss-430	77	5	valuation	valuation	NOUN
ajiss-430	77	6	,	,	PUNCT
ajiss-430	77	7	paragraph	paragraph	NOUN
ajiss-430	77	8	5	5	NUM
ajiss-430	77	9	of	of	ADP
ajiss-430	77	10	this	this	DET
ajiss-430	77	11	standard	standard	NOUN
ajiss-430	77	12	recommends	recommend	VERB
ajiss-430	77	13	that	that	SCONJ
ajiss-430	77	14	the	the	DET
ajiss-430	77	15	cash	cash	NOUN
ajiss-430	77	16	equivalent	equivalent	NOUN
ajiss-430	77	17	value	value	NOUN
ajiss-430	77	18	serve	serve	VERB
ajiss-430	77	19	as	as	ADP
ajiss-430	77	20	the	the	DET
ajiss-430	77	21	basis	basis	NOUN
ajiss-430	77	22	of	of	ADP
ajiss-430	77	23	valuing	value	VERB
ajiss-430	77	24	zakatable	zakatable	ADJ
ajiss-430	77	25	assets	asset	NOUN
ajiss-430	77	26	.	.	PUNCT
ajiss-430	78	1	as	as	ADP
ajiss-430	78	2	for	for	ADP
ajiss-430	78	3	treating	treat	VERB
ajiss-430	78	4	zakat	zakat	NOUN
ajiss-430	78	5	in	in	ADP
ajiss-430	78	6	the	the	DET
ajiss-430	78	7	islamic	islamic	PROPN
ajiss-430	78	8	bank	bank	PROPN
ajiss-430	78	9	’s	’s	PART
ajiss-430	78	10	financial	financial	ADJ
ajiss-430	78	11	statement	statement	NOUN
ajiss-430	78	12	,	,	PUNCT
ajiss-430	78	13	the	the	DET
ajiss-430	78	14	standard	standard	NOUN
ajiss-430	78	15	requires	require	VERB
ajiss-430	78	16	it	it	PRON
ajiss-430	78	17	to	to	PART
ajiss-430	78	18	be	be	AUX
ajiss-430	78	19	treated	treat	VERB
ajiss-430	78	20	as	as	ADP
ajiss-430	78	21	a	a	DET
ajiss-430	78	22	non	non	ADJ
ajiss-430	78	23	-	-	ADJ
ajiss-430	78	24	operating	operating	ADJ
ajiss-430	78	25	expense	expense	NOUN
ajiss-430	78	26	and	and	CCONJ
ajiss-430	78	27	included	include	VERB
ajiss-430	78	28	as	as	ADP
ajiss-430	78	29	a	a	DET
ajiss-430	78	30	deduction	deduction	NOUN
ajiss-430	78	31	from	from	ADP
ajiss-430	78	32	the	the	DET
ajiss-430	78	33	net	net	ADJ
ajiss-430	78	34	income	income	NOUN
ajiss-430	78	35	.	.	PUNCT
ajiss-430	79	1	paragraph	paragraph	NOUN
ajiss-430	79	2	9	9	NUM
ajiss-430	79	3	also	also	ADV
ajiss-430	79	4	recommends	recommend	VERB
ajiss-430	79	5	that	that	SCONJ
ajiss-430	79	6	any	any	DET
ajiss-430	79	7	unpaid	unpaid	ADJ
ajiss-430	79	8	zakat	zakat	NOUN
ajiss-430	79	9	should	should	AUX
ajiss-430	79	10	be	be	AUX
ajiss-430	79	11	treated	treat	VERB
ajiss-430	79	12	as	as	ADP
ajiss-430	79	13	a	a	DET
ajiss-430	79	14	liability	liability	NOUN
ajiss-430	79	15	.	.	PUNCT
ajiss-430	80	1	aaoifi	aaoifi	PROPN
ajiss-430	80	2	fas	fas	NOUN
ajiss-430	80	3	9	9	NUM
ajiss-430	80	4	lists	list	NOUN
ajiss-430	80	5	eight	eight	NUM
ajiss-430	80	6	disclosure	disclosure	NOUN
ajiss-430	80	7	requirements	requirement	NOUN
ajiss-430	80	8	in	in	ADP
ajiss-430	80	9	the	the	DET
ajiss-430	80	10	notes	note	NOUN
ajiss-430	80	11	accompanying	accompany	VERB
ajiss-430	80	12	the	the	DET
ajiss-430	80	13	financial	financial	ADJ
ajiss-430	80	14	statements	statement	NOUN
ajiss-430	80	15	:	:	PUNCT
ajiss-430	80	16	(	(	PUNCT
ajiss-430	80	17	1	1	X
ajiss-430	80	18	)	)	PUNCT
ajiss-430	80	19	the	the	DET
ajiss-430	80	20	methods	method	NOUN
ajiss-430	80	21	of	of	ADP
ajiss-430	80	22	zakat	zakat	PROPN
ajiss-430	80	23	measurement	measurement	NOUN
ajiss-430	80	24	used	use	VERB
ajiss-430	80	25	;	;	PUNCT
ajiss-430	80	26	(	(	PUNCT
ajiss-430	80	27	2	2	X
ajiss-430	80	28	)	)	PUNCT
ajiss-430	80	29	the	the	DET
ajiss-430	80	30	ruling	ruling	NOUN
ajiss-430	80	31	of	of	ADP
ajiss-430	80	32	the	the	DET
ajiss-430	80	33	islamic	islamic	PROPN
ajiss-430	80	34	bank	bank	PROPN
ajiss-430	80	35	’s	’s	PART
ajiss-430	80	36	shari`ah	shari`ah	PROPN
ajiss-430	80	37	supervisory	supervisory	ADJ
ajiss-430	80	38	board	board	NOUN
ajiss-430	80	39	on	on	ADP
ajiss-430	80	40	zakat	zakat	NOUN
ajiss-430	80	41	-	-	PUNCT
ajiss-430	80	42	related	relate	VERB
ajiss-430	80	43	issues	issue	NOUN
ajiss-430	80	44	that	that	PRON
ajiss-430	80	45	are	be	AUX
ajiss-430	80	46	not	not	PART
ajiss-430	80	47	included	include	VERB
ajiss-430	80	48	in	in	ADP
ajiss-430	80	49	this	this	DET
ajiss-430	80	50	standard	standard	NOUN
ajiss-430	80	51	;	;	PUNCT
ajiss-430	80	52	(	(	PUNCT
ajiss-430	80	53	3	3	X
ajiss-430	80	54	)	)	PUNCT
ajiss-430	80	55	whether	whether	SCONJ
ajiss-430	80	56	the	the	DET
ajiss-430	80	57	islamic	islamic	PROPN
ajiss-430	80	58	bank	bank	PROPN
ajiss-430	80	59	,	,	PUNCT
ajiss-430	80	60	as	as	ADP
ajiss-430	80	61	a	a	DET
ajiss-430	80	62	holding	hold	VERB
ajiss-430	80	63	company	company	NOUN
ajiss-430	80	64	,	,	PUNCT
ajiss-430	80	65	pays	pay	VERB
ajiss-430	80	66	its	its	PRON
ajiss-430	80	67	share	share	NOUN
ajiss-430	80	68	of	of	ADP
ajiss-430	80	69	its	its	PRON
ajiss-430	80	70	subsidiaries	subsidiary	NOUN
ajiss-430	80	71	’	'	PUNCT
ajiss-430	80	72	zakat	zakat	NOUN
ajiss-430	80	73	obligations	obligation	NOUN
ajiss-430	80	74	;	;	PUNCT
ajiss-430	80	75	(	(	PUNCT
ajiss-430	80	76	4	4	X
ajiss-430	80	77	)	)	PUNCT
ajiss-430	80	78	the	the	DET
ajiss-430	80	79	amount	amount	NOUN
ajiss-430	80	80	of	of	ADP
ajiss-430	80	81	zakat	zakat	NOUN
ajiss-430	80	82	due	due	ADP
ajiss-430	80	83	from	from	ADP
ajiss-430	80	84	each	each	DET
ajiss-430	80	85	share	share	NOUN
ajiss-430	80	86	,	,	PUNCT
ajiss-430	80	87	in	in	ADP
ajiss-430	80	88	case	case	NOUN
ajiss-430	80	89	the	the	DET
ajiss-430	80	90	islamic	islamic	PROPN
ajiss-430	80	91	bank	bank	PROPN
ajiss-430	80	92	does	do	AUX
ajiss-430	80	93	not	not	PART
ajiss-430	80	94	pay	pay	VERB
ajiss-430	80	95	zakat	zakat	NOUN
ajiss-430	80	96	;	;	PUNCT
ajiss-430	80	97	(	(	PUNCT
ajiss-430	80	98	5	5	X
ajiss-430	80	99	)	)	PUNCT
ajiss-430	80	100	the	the	DET
ajiss-430	80	101	amount	amount	NOUN
ajiss-430	80	102	of	of	ADP
ajiss-430	80	103	zakat	zakat	NOUN
ajiss-430	80	104	due	due	ADP
ajiss-430	80	105	from	from	ADP
ajiss-430	80	106	the	the	DET
ajiss-430	80	107	equity	equity	NOUN
ajiss-430	80	108	of	of	ADP
ajiss-430	80	109	its	its	PRON
ajiss-430	80	110	investment	investment	NOUN
ajiss-430	80	111	account	account	NOUN
ajiss-430	80	112	holders	holder	NOUN
ajiss-430	80	113	;	;	PUNCT
ajiss-430	80	114	(	(	PUNCT
ajiss-430	80	115	6	6	X
ajiss-430	80	116	)	)	PUNCT
ajiss-430	80	117	whether	whether	SCONJ
ajiss-430	80	118	the	the	DET
ajiss-430	80	119	islamic	islamic	PROPN
ajiss-430	80	120	bank	bank	PROPN
ajiss-430	80	121	collects	collect	VERB
ajiss-430	80	122	and	and	CCONJ
ajiss-430	80	123	pays	pay	VERB
ajiss-430	80	124	zakat	zakat	PROPN
ajiss-430	80	125	on	on	ADP
ajiss-430	80	126	behalf	behalf	NOUN
ajiss-430	80	127	of	of	ADP
ajiss-430	80	128	those	those	PRON
ajiss-430	80	129	of	of	ADP
ajiss-430	80	130	its	its	PRON
ajiss-430	80	131	holders	holder	NOUN
ajiss-430	80	132	who	who	PRON
ajiss-430	80	133	have	have	VERB
ajiss-430	80	134	investment	investment	NOUN
ajiss-430	80	135	and	and	CCONJ
ajiss-430	80	136	other	other	ADJ
ajiss-430	80	137	accounts	account	NOUN
ajiss-430	80	138	;	;	PUNCT
ajiss-430	80	139	(	(	PUNCT
ajiss-430	80	140	7	7	X
ajiss-430	80	141	)	)	PUNCT
ajiss-430	80	142	restrictions	restriction	NOUN
ajiss-430	80	143	imposed	impose	VERB
ajiss-430	80	144	by	by	ADP
ajiss-430	80	145	the	the	DET
ajiss-430	80	146	islamic	islamic	PROPN
ajiss-430	80	147	bank	bank	PROPN
ajiss-430	80	148	’s	’s	PART
ajiss-430	80	149	shari`ah	shari`ah	PROPN
ajiss-430	80	150	supervisory	supervisory	ADJ
ajiss-430	80	151	board	board	NOUN
ajiss-430	80	152	in	in	ADP
ajiss-430	80	153	determining	determine	VERB
ajiss-430	80	154	the	the	DET
ajiss-430	80	155	zakat	zakat	NOUN
ajiss-430	80	156	base	base	NOUN
ajiss-430	80	157	;	;	PUNCT
ajiss-430	80	158	and	and	CCONJ
ajiss-430	80	159	(	(	PUNCT
ajiss-430	80	160	8)	8)	NUM
ajiss-430	80	161	disclosure	disclosure	NOUN
ajiss-430	80	162	requirements	requirement	NOUN
ajiss-430	80	163	listed	list	VERB
ajiss-430	80	164	in	in	ADP
ajiss-430	80	165	“	"	PUNCT
ajiss-430	80	166	financial	financial	ADJ
ajiss-430	80	167	accounting	accounting	NOUN
ajiss-430	80	168	standard	standard	PROPN
ajiss-430	80	169	no	no	INTJ
ajiss-430	80	170	.	.	NOUN
ajiss-430	80	171	1	1	NUM
ajiss-430	80	172	:	:	PUNCT
ajiss-430	80	173	general	general	ADJ
ajiss-430	80	174	presentation	presentation	NOUN
ajiss-430	80	175	and	and	CCONJ
ajiss-430	80	176	disclosure	disclosure	NOUN
ajiss-430	80	177	in	in	ADP
ajiss-430	80	178	the	the	DET
ajiss-430	80	179	financial	financial	ADJ
ajiss-430	80	180	statements	statement	NOUN
ajiss-430	80	181	of	of	ADP
ajiss-430	80	182	islamic	islamic	ADJ
ajiss-430	80	183	banks	bank	NOUN
ajiss-430	80	184	and	and	CCONJ
ajiss-430	80	185	financial	financial	ADJ
ajiss-430	80	186	institutions	institution	NOUN
ajiss-430	80	187	”	"	PUNCT
ajiss-430	80	188	shall	shall	AUX
ajiss-430	80	189	be	be	AUX
ajiss-430	80	190	observed	observe	VERB
ajiss-430	80	191	.	.	PUNCT
ajiss-430	81	1	despite	despite	SCONJ
ajiss-430	81	2	this	this	DET
ajiss-430	81	3	standard	standard	NOUN
ajiss-430	81	4	’s	’s	PART
ajiss-430	81	5	comprehensiveness	comprehensiveness	NOUN
ajiss-430	81	6	,	,	PUNCT
ajiss-430	81	7	it	it	PRON
ajiss-430	81	8	is	be	AUX
ajiss-430	81	9	disappointing	disappointing	ADJ
ajiss-430	81	10	to	to	PART
ajiss-430	81	11	note	note	VERB
ajiss-430	81	12	that	that	SCONJ
ajiss-430	81	13	the	the	DET
ajiss-430	81	14	applicability	applicability	NOUN
ajiss-430	81	15	of	of	ADP
ajiss-430	81	16	aaoifi	aaoifi	NOUN
ajiss-430	81	17	fas	fas	NOUN
ajiss-430	81	18	9	9	NUM
ajiss-430	81	19	is	be	AUX
ajiss-430	81	20	rather	rather	ADV
ajiss-430	81	21	limited	limited	ADJ
ajiss-430	81	22	,	,	PUNCT
ajiss-430	81	23	at	at	ADP
ajiss-430	81	24	least	least	ADJ
ajiss-430	81	25	in	in	ADP
ajiss-430	81	26	the	the	DET
ajiss-430	81	27	malaysian	malaysian	ADJ
ajiss-430	81	28	context	context	NOUN
ajiss-430	81	29	,	,	PUNCT
ajiss-430	81	30	in	in	ADP
ajiss-430	81	31	two	two	NUM
ajiss-430	81	32	ways	way	NOUN
ajiss-430	81	33	.	.	PUNCT
ajiss-430	82	1	first	first	ADV
ajiss-430	82	2	,	,	PUNCT
ajiss-430	82	3	as	as	SCONJ
ajiss-430	82	4	the	the	DET
ajiss-430	82	5	organization	organization	NOUN
ajiss-430	82	6	’s	’s	PART
ajiss-430	82	7	name	name	NOUN
ajiss-430	82	8	and	and	CCONJ
ajiss-430	82	9	therefore	therefore	ADV
ajiss-430	82	10	the	the	DET
ajiss-430	82	11	standard	standard	NOUN
ajiss-430	82	12	implies	imply	VERB
ajiss-430	82	13	,	,	PUNCT
ajiss-430	82	14	the	the	DET
ajiss-430	82	15	aaoifi	aaoifi	NOUN
ajiss-430	82	16	-	-	PUNCT
ajiss-430	82	17	issued	issue	VERB
ajiss-430	82	18	standard	standard	NOUN
ajiss-430	82	19	is	be	AUX
ajiss-430	82	20	only	only	ADV
ajiss-430	82	21	applicable	applicable	ADJ
ajiss-430	82	22	to	to	ADP
ajiss-430	82	23	islamic	islamic	ADJ
ajiss-430	82	24	financial	financial	ADJ
ajiss-430	82	25	institutions	institution	NOUN
ajiss-430	82	26	(	(	PUNCT
ajiss-430	82	27	ifis	ifis	PROPN
ajiss-430	82	28	)	)	PUNCT
ajiss-430	82	29	;	;	PUNCT
ajiss-430	82	30	it	it	PRON
ajiss-430	82	31	does	do	AUX
ajiss-430	82	32	not	not	PART
ajiss-430	82	33	cover	cover	VERB
ajiss-430	82	34	such	such	ADJ
ajiss-430	82	35	other	other	ADJ
ajiss-430	82	36	business	business	NOUN
ajiss-430	82	37	entities	entity	NOUN
ajiss-430	82	38	as	as	ADP
ajiss-430	82	39	limited	limited	ADJ
ajiss-430	82	40	companies	company	NOUN
ajiss-430	82	41	and	and	CCONJ
ajiss-430	82	42	partnerships.27	partnerships.27	PROPN
ajiss-430	82	43	therefore	therefore	ADV
ajiss-430	82	44	,	,	PUNCT
ajiss-430	82	45	aaoifi	aaoifi	PROPN
ajiss-430	82	46	fas	fas	NOUN
ajiss-430	82	47	9	9	NUM
ajiss-430	82	48	may	may	AUX
ajiss-430	82	49	not	not	PART
ajiss-430	82	50	be	be	AUX
ajiss-430	82	51	immediately	immediately	ADV
ajiss-430	82	52	applicable	applicable	ADJ
ajiss-430	82	53	to	to	ADP
ajiss-430	82	54	other	other	ADJ
ajiss-430	82	55	entities.28	entities.28	PROPN
ajiss-430	82	56	essentially	essentially	ADV
ajiss-430	82	57	,	,	PUNCT
ajiss-430	82	58	even	even	ADV
ajiss-430	82	59	if	if	SCONJ
ajiss-430	82	60	ifis	ifis	PROPN
ajiss-430	82	61	in	in	ADP
ajiss-430	82	62	malaysia	malaysia	PROPN
ajiss-430	82	63	were	be	AUX
ajiss-430	82	64	to	to	PART
ajiss-430	82	65	adopt	adopt	VERB
ajiss-430	82	66	it	it	PRON
ajiss-430	82	67	,	,	PUNCT
ajiss-430	82	68	several	several	ADJ
ajiss-430	82	69	modifications	modification	NOUN
ajiss-430	82	70	would	would	AUX
ajiss-430	82	71	have	have	VERB
ajiss-430	82	72	to	to	PART
ajiss-430	82	73	be	be	AUX
ajiss-430	82	74	made	make	VERB
ajiss-430	82	75	to	to	PART
ajiss-430	82	76	bring	bring	VERB
ajiss-430	82	77	it	it	PRON
ajiss-430	82	78	in	in	ADP
ajiss-430	82	79	line	line	NOUN
ajiss-430	82	80	with	with	ADP
ajiss-430	82	81	the	the	DET
ajiss-430	82	82	local	local	ADJ
ajiss-430	82	83	banking	banking	NOUN
ajiss-430	82	84	regulatory	regulatory	ADJ
ajiss-430	82	85	environment	environment	NOUN
ajiss-430	82	86	.	.	PUNCT
ajiss-430	83	1	second	second	ADJ
ajiss-430	83	2	,	,	PUNCT
ajiss-430	83	3	the	the	DET
ajiss-430	83	4	standard	standard	NOUN
ajiss-430	83	5	’s	’s	PART
ajiss-430	83	6	other	other	ADJ
ajiss-430	83	7	limitation	limitation	NOUN
ajiss-430	83	8	is	be	AUX
ajiss-430	83	9	attributed	attribute	VERB
ajiss-430	83	10	to	to	ADP
ajiss-430	83	11	the	the	DET
ajiss-430	83	12	fact	fact	NOUN
ajiss-430	83	13	that	that	SCONJ
ajiss-430	83	14	it	it	PRON
ajiss-430	83	15	has	have	AUX
ajiss-430	83	16	not	not	PART
ajiss-430	83	17	taken	take	VERB
ajiss-430	83	18	into	into	ADP
ajiss-430	83	19	account	account	NOUN
ajiss-430	83	20	(	(	PUNCT
ajiss-430	83	21	which	which	PRON
ajiss-430	83	22	its	its	PRON
ajiss-430	83	23	formulaters	formulater	NOUN
ajiss-430	83	24	were	be	AUX
ajiss-430	83	25	not	not	PART
ajiss-430	83	26	obliged	oblige	VERB
ajiss-430	83	27	to	to	PART
ajiss-430	83	28	do	do	VERB
ajiss-430	83	29	)	)	PUNCT
ajiss-430	83	30	the	the	DET
ajiss-430	83	31	unique	unique	ADJ
ajiss-430	83	32	features	feature	NOUN
ajiss-430	83	33	of	of	ADP
ajiss-430	83	34	malaysia	malaysia	PROPN
ajiss-430	83	35	’s	’s	PART
ajiss-430	83	36	society	society	NOUN
ajiss-430	83	37	and	and	CCONJ
ajiss-430	83	38	legal	legal	ADJ
ajiss-430	83	39	framework.29	framework.29	NOUN
ajiss-430	83	40	this	this	PRON
ajiss-430	83	41	means	mean	VERB
ajiss-430	83	42	that	that	SCONJ
ajiss-430	83	43	fas	fas	PROPN
ajiss-430	83	44	9	9	NUM
ajiss-430	83	45	is	be	AUX
ajiss-430	83	46	not	not	PART
ajiss-430	83	47	totally	totally	ADV
ajiss-430	83	48	applicable	applicable	ADJ
ajiss-430	83	49	to	to	ADP
ajiss-430	83	50	malaysia	malaysia	PROPN
ajiss-430	83	51	due	due	ADP
ajiss-430	83	52	to	to	ADP
ajiss-430	83	53	the	the	DET
ajiss-430	83	54	required	require	VERB
ajiss-430	83	55	compliance	compliance	NOUN
ajiss-430	83	56	with	with	ADP
ajiss-430	83	57	the	the	DET
ajiss-430	83	58	respective	respective	ADJ
ajiss-430	83	59	country	country	NOUN
ajiss-430	83	60	’s	’s	PART
ajiss-430	83	61	central	central	PROPN
ajiss-430	83	62	bank	bank	NOUN
ajiss-430	83	63	guidelines	guideline	NOUN
ajiss-430	83	64	(	(	PUNCT
ajiss-430	83	65	bnm	bnm	PROPN
ajiss-430	83	66	)	)	PUNCT
ajiss-430	83	67	and	and	CCONJ
ajiss-430	83	68	by	by	ADP
ajiss-430	83	69	-	-	PUNCT
ajiss-430	83	70	laws	law	NOUN
ajiss-430	83	71	,	,	PUNCT
ajiss-430	83	72	as	as	ADV
ajiss-430	83	73	well	well	ADV
ajiss-430	83	74	as	as	ADP
ajiss-430	83	75	other	other	ADJ
ajiss-430	83	76	regulatory	regulatory	ADJ
ajiss-430	83	77	requirements	requirement	NOUN
ajiss-430	83	78	and	and	CCONJ
ajiss-430	83	79	settings	setting	NOUN
ajiss-430	83	80	.	.	PUNCT
ajiss-430	84	1	it	it	PRON
ajiss-430	84	2	follows	follow	VERB
ajiss-430	84	3	that	that	SCONJ
ajiss-430	84	4	this	this	DET
ajiss-430	84	5	stan80	stan80	VERB
ajiss-430	84	6	the	the	DET
ajiss-430	84	7	american	american	ADJ
ajiss-430	84	8	journal	journal	PROPN
ajiss-430	84	9	of	of	ADP
ajiss-430	84	10	islamic	islamic	ADJ
ajiss-430	84	11	social	social	PROPN
ajiss-430	84	12	sciences	sciences	PROPN
ajiss-430	84	13	24:4	24:4	NUM
ajiss-430	84	14	dard	dard	NOUN
ajiss-430	84	15	is	be	AUX
ajiss-430	84	16	not	not	PART
ajiss-430	84	17	binding	bind	VERB
ajiss-430	84	18	on	on	ADP
ajiss-430	84	19	ifis	ifis	PROPN
ajiss-430	84	20	in	in	ADP
ajiss-430	84	21	malaysia	malaysia	PROPN
ajiss-430	84	22	as	as	ADV
ajiss-430	84	23	well	well	ADV
ajiss-430	84	24	as	as	ADP
ajiss-430	84	25	in	in	ADP
ajiss-430	84	26	many	many	ADJ
ajiss-430	84	27	other	other	ADJ
ajiss-430	84	28	muslim	muslim	ADJ
ajiss-430	84	29	countries.30	countries.30	NOUN
ajiss-430	84	30	instead	instead	ADV
ajiss-430	84	31	,	,	PUNCT
ajiss-430	84	32	it	it	PRON
ajiss-430	84	33	serves	serve	VERB
ajiss-430	84	34	only	only	ADV
ajiss-430	84	35	as	as	ADP
ajiss-430	84	36	a	a	DET
ajiss-430	84	37	guideline	guideline	NOUN
ajiss-430	84	38	to	to	PART
ajiss-430	84	39	which	which	PRON
ajiss-430	84	40	other	other	ADJ
ajiss-430	84	41	countries	country	NOUN
ajiss-430	84	42	do	do	AUX
ajiss-430	84	43	not	not	PART
ajiss-430	84	44	have	have	VERB
ajiss-430	84	45	to	to	PART
ajiss-430	84	46	adhere	adhere	VERB
ajiss-430	84	47	.	.	PUNCT
ajiss-430	85	1	masb	masb	NOUN
ajiss-430	85	2	frs	frs	PROPN
ajiss-430	85	3	i-1	i-1	NOUN
ajiss-430	85	4	at	at	ADP
ajiss-430	85	5	the	the	DET
ajiss-430	85	6	national	national	ADJ
ajiss-430	85	7	level	level	NOUN
ajiss-430	85	8	,	,	PUNCT
ajiss-430	85	9	the	the	DET
ajiss-430	85	10	effort	effort	NOUN
ajiss-430	85	11	of	of	ADP
ajiss-430	85	12	the	the	DET
ajiss-430	85	13	malaysian	malaysian	PROPN
ajiss-430	85	14	accounting	accounting	PROPN
ajiss-430	85	15	standard	standard	PROPN
ajiss-430	85	16	board	board	PROPN
ajiss-430	85	17	(	(	PUNCT
ajiss-430	85	18	masb	masb	NOUN
ajiss-430	85	19	)	)	PUNCT
ajiss-430	85	20	to	to	PART
ajiss-430	85	21	develop	develop	VERB
ajiss-430	85	22	frs	frs	ADJ
ajiss-430	85	23	i-1	i-1	NOUN
ajiss-430	85	24	(	(	PUNCT
ajiss-430	85	25	the	the	DET
ajiss-430	85	26	“	"	PUNCT
ajiss-430	85	27	financial	financial	ADJ
ajiss-430	85	28	reporting	reporting	NOUN
ajiss-430	85	29	standard	standard	NOUN
ajiss-430	85	30	:	:	PUNCT
ajiss-430	85	31	presentation	presentation	NOUN
ajiss-430	85	32	of	of	ADP
ajiss-430	85	33	financial	financial	ADJ
ajiss-430	85	34	statements	statement	NOUN
ajiss-430	85	35	of	of	ADP
ajiss-430	85	36	islamic	islamic	ADJ
ajiss-430	85	37	financial	financial	ADJ
ajiss-430	85	38	institutions	institution	NOUN
ajiss-430	85	39	”	"	PUNCT
ajiss-430	85	40	)	)	PUNCT
ajiss-430	85	41	is	be	AUX
ajiss-430	85	42	highly	highly	ADV
ajiss-430	85	43	commendable	commendable	ADJ
ajiss-430	85	44	.	.	PUNCT
ajiss-430	86	1	the	the	DET
ajiss-430	86	2	masb	masb	NOUN
ajiss-430	86	3	is	be	AUX
ajiss-430	86	4	an	an	DET
ajiss-430	86	5	independent	independent	ADJ
ajiss-430	86	6	authority	authority	NOUN
ajiss-430	86	7	tasked	task	VERB
ajiss-430	86	8	with	with	ADP
ajiss-430	86	9	developing	develop	VERB
ajiss-430	86	10	and	and	CCONJ
ajiss-430	86	11	issuing	issue	VERB
ajiss-430	86	12	standards	standard	NOUN
ajiss-430	86	13	related	relate	VERB
ajiss-430	86	14	to	to	ADP
ajiss-430	86	15	accounting	accounting	NOUN
ajiss-430	86	16	and	and	CCONJ
ajiss-430	86	17	financial	financial	ADJ
ajiss-430	86	18	reporting	reporting	NOUN
ajiss-430	86	19	procedures	procedure	NOUN
ajiss-430	86	20	in	in	ADP
ajiss-430	86	21	malaysia	malaysia	PROPN
ajiss-430	86	22	.	.	PUNCT
ajiss-430	87	1	it	it	PRON
ajiss-430	87	2	is	be	AUX
ajiss-430	87	3	also	also	ADV
ajiss-430	87	4	responsible	responsible	ADJ
ajiss-430	87	5	for	for	ADP
ajiss-430	87	6	issuing	issue	VERB
ajiss-430	87	7	new	new	ADJ
ajiss-430	87	8	accounting	accounting	NOUN
ajiss-430	87	9	standards	standard	NOUN
ajiss-430	87	10	as	as	ADP
ajiss-430	87	11	approved	approve	VERB
ajiss-430	87	12	accounting	accounting	NOUN
ajiss-430	87	13	standards	standard	NOUN
ajiss-430	87	14	as	as	ADV
ajiss-430	87	15	well	well	ADV
ajiss-430	87	16	as	as	ADP
ajiss-430	87	17	for	for	ADP
ajiss-430	87	18	reviewing	reviewing	NOUN
ajiss-430	87	19	,	,	PUNCT
ajiss-430	87	20	revising	revising	NOUN
ajiss-430	87	21	,	,	PUNCT
ajiss-430	87	22	or	or	CCONJ
ajiss-430	87	23	adopting	adopt	VERB
ajiss-430	87	24	current	current	ADJ
ajiss-430	87	25	accounting	accounting	NOUN
ajiss-430	87	26	standards	standard	NOUN
ajiss-430	87	27	as	as	ADP
ajiss-430	87	28	approved	approve	VERB
ajiss-430	87	29	accounting	accounting	NOUN
ajiss-430	87	30	standards	standard	NOUN
ajiss-430	87	31	.	.	PUNCT
ajiss-430	88	1	frs	frs	PROPN
ajiss-430	88	2	i-1	i-1	NUM
ajiss-430	88	3	is	be	AUX
ajiss-430	88	4	the	the	DET
ajiss-430	88	5	masb	masb	NOUN
ajiss-430	88	6	’s	’s	PART
ajiss-430	88	7	first	first	ADJ
ajiss-430	88	8	islamic	islamic	PROPN
ajiss-430	88	9	accounting	accounting	PROPN
ajiss-430	88	10	standard	standard	PROPN
ajiss-430	88	11	designed	design	VERB
ajiss-430	88	12	specifically	specifically	ADV
ajiss-430	88	13	to	to	PART
ajiss-430	88	14	meet	meet	VERB
ajiss-430	88	15	the	the	DET
ajiss-430	88	16	needs	need	NOUN
ajiss-430	88	17	of	of	ADP
ajiss-430	88	18	islamic	islamic	ADJ
ajiss-430	88	19	financial	financial	ADJ
ajiss-430	88	20	practices	practice	NOUN
ajiss-430	88	21	and	and	CCONJ
ajiss-430	88	22	malaysia	malaysia	NOUN
ajiss-430	88	23	’	'	PUNCT
ajiss-430	88	24	regulatory	regulatory	ADJ
ajiss-430	88	25	and	and	CCONJ
ajiss-430	88	26	economic	economic	ADJ
ajiss-430	88	27	structures	structure	NOUN
ajiss-430	88	28	.	.	PUNCT
ajiss-430	89	1	however	however	ADV
ajiss-430	89	2	,	,	PUNCT
ajiss-430	89	3	as	as	SCONJ
ajiss-430	89	4	its	its	PRON
ajiss-430	89	5	name	name	NOUN
ajiss-430	89	6	implies	imply	VERB
ajiss-430	89	7	,	,	PUNCT
ajiss-430	89	8	this	this	DET
ajiss-430	89	9	standard	standard	NOUN
ajiss-430	89	10	merely	merely	ADV
ajiss-430	89	11	focuses	focus	VERB
ajiss-430	89	12	on	on	ADP
ajiss-430	89	13	presenting	present	VERB
ajiss-430	89	14	an	an	DET
ajiss-430	89	15	ifi	ifi	NOUN
ajiss-430	89	16	’s	’s	PART
ajiss-430	89	17	financial	financial	ADJ
ajiss-430	89	18	statements	statement	NOUN
ajiss-430	89	19	.	.	PUNCT
ajiss-430	90	1	therefore	therefore	ADV
ajiss-430	90	2	,	,	PUNCT
ajiss-430	90	3	at	at	ADP
ajiss-430	90	4	least	least	ADJ
ajiss-430	90	5	in	in	ADP
ajiss-430	90	6	the	the	DET
ajiss-430	90	7	corporate	corporate	ADJ
ajiss-430	90	8	sector	sector	NOUN
ajiss-430	90	9	,	,	PUNCT
ajiss-430	90	10	the	the	DET
ajiss-430	90	11	frs	frs	PROPN
ajiss-430	90	12	i-1	i-1	NUM
ajiss-430	90	13	standard	standard	NOUN
ajiss-430	90	14	has	have	VERB
ajiss-430	90	15	two	two	NUM
ajiss-430	90	16	inherent	inherent	ADJ
ajiss-430	90	17	limitations	limitation	NOUN
ajiss-430	90	18	.	.	PUNCT
ajiss-430	91	1	first	first	ADV
ajiss-430	91	2	,	,	PUNCT
ajiss-430	91	3	since	since	SCONJ
ajiss-430	91	4	it	it	PRON
ajiss-430	91	5	focuses	focus	VERB
ajiss-430	91	6	on	on	ADP
ajiss-430	91	7	presenting	present	VERB
ajiss-430	91	8	and	and	CCONJ
ajiss-430	91	9	disclosing	disclose	VERB
ajiss-430	91	10	the	the	DET
ajiss-430	91	11	financial	financial	ADJ
ajiss-430	91	12	statements	statement	NOUN
ajiss-430	91	13	of	of	ADP
ajiss-430	91	14	ifis	ifis	PROPN
ajiss-430	91	15	engaged	engage	VERB
ajiss-430	91	16	in	in	ADP
ajiss-430	91	17	islamic	islamic	ADJ
ajiss-430	91	18	banking	banking	NOUN
ajiss-430	91	19	activities	activity	NOUN
ajiss-430	91	20	,	,	PUNCT
ajiss-430	91	21	other	other	ADJ
ajiss-430	91	22	matters	matter	NOUN
ajiss-430	91	23	,	,	PUNCT
ajiss-430	91	24	especially	especially	ADV
ajiss-430	91	25	those	those	PRON
ajiss-430	91	26	related	relate	VERB
ajiss-430	91	27	to	to	ADP
ajiss-430	91	28	the	the	DET
ajiss-430	91	29	assessment	assessment	NOUN
ajiss-430	91	30	,	,	PUNCT
ajiss-430	91	31	are	be	AUX
ajiss-430	91	32	not	not	PART
ajiss-430	91	33	included	include	VERB
ajiss-430	91	34	.	.	PUNCT
ajiss-430	92	1	a	a	DET
ajiss-430	92	2	closer	close	ADJ
ajiss-430	92	3	look	look	NOUN
ajiss-430	92	4	reveals	reveal	VERB
ajiss-430	92	5	that	that	SCONJ
ajiss-430	92	6	the	the	DET
ajiss-430	92	7	discussion	discussion	NOUN
ajiss-430	92	8	on	on	ADP
ajiss-430	92	9	zakat	zakat	NOUN
ajiss-430	92	10	only	only	ADV
ajiss-430	92	11	appears	appear	VERB
ajiss-430	92	12	at	at	ADP
ajiss-430	92	13	three	three	NUM
ajiss-430	92	14	locations	location	NOUN
ajiss-430	92	15	:	:	PUNCT
ajiss-430	92	16	(	(	PUNCT
ajiss-430	92	17	1	1	X
ajiss-430	92	18	)	)	PUNCT
ajiss-430	92	19	on	on	ADP
ajiss-430	92	20	page	page	NOUN
ajiss-430	92	21	12	12	NUM
ajiss-430	92	22	,	,	PUNCT
ajiss-430	92	23	paragraph	paragraph	NOUN
ajiss-430	92	24	6	6	NUM
ajiss-430	92	25	,	,	PUNCT
ajiss-430	92	26	frs	frs	NOUN
ajiss-430	92	27	i-1	i-1	NOUN
ajiss-430	92	28	,	,	PUNCT
ajiss-430	92	29	when	when	SCONJ
ajiss-430	92	30	zakat	zakat	X
ajiss-430	92	31	is	be	AUX
ajiss-430	92	32	defined	define	VERB
ajiss-430	92	33	as	as	ADP
ajiss-430	92	34	“	"	PUNCT
ajiss-430	92	35	an	an	DET
ajiss-430	92	36	obligatory	obligatory	ADJ
ajiss-430	92	37	contribution	contribution	NOUN
ajiss-430	92	38	assessed	assess	VERB
ajiss-430	92	39	based	base	VERB
ajiss-430	92	40	on	on	ADP
ajiss-430	92	41	certain	certain	ADJ
ajiss-430	92	42	assets	asset	NOUN
ajiss-430	92	43	owned	own	VERB
ajiss-430	92	44	by	by	ADP
ajiss-430	92	45	a	a	DET
ajiss-430	92	46	muslim	muslim	NOUN
ajiss-430	92	47	that	that	PRON
ajiss-430	92	48	satisfy	satisfy	VERB
ajiss-430	92	49	certain	certain	ADJ
ajiss-430	92	50	conditions	condition	NOUN
ajiss-430	92	51	and	and	CCONJ
ajiss-430	92	52	is	be	AUX
ajiss-430	92	53	to	to	PART
ajiss-430	92	54	be	be	AUX
ajiss-430	92	55	distributed	distribute	VERB
ajiss-430	92	56	to	to	PART
ajiss-430	92	57	specified	specify	VERB
ajiss-430	92	58	categories	category	NOUN
ajiss-430	92	59	of	of	ADP
ajiss-430	92	60	beneficiaries	beneficiary	NOUN
ajiss-430	92	61	”	"	PUNCT
ajiss-430	92	62	;	;	PUNCT
ajiss-430	92	63	(	(	PUNCT
ajiss-430	92	64	2	2	X
ajiss-430	92	65	)	)	PUNCT
ajiss-430	92	66	on	on	ADP
ajiss-430	92	67	page	page	NOUN
ajiss-430	92	68	22	22	NUM
ajiss-430	92	69	,	,	PUNCT
ajiss-430	92	70	paragraph	paragraph	NOUN
ajiss-430	92	71	49	49	NUM
ajiss-430	92	72	,	,	PUNCT
ajiss-430	92	73	when	when	SCONJ
ajiss-430	92	74	the	the	DET
ajiss-430	92	75	information	information	NOUN
ajiss-430	92	76	to	to	PART
ajiss-430	92	77	be	be	AUX
ajiss-430	92	78	presented	present	VERB
ajiss-430	92	79	on	on	ADP
ajiss-430	92	80	the	the	DET
ajiss-430	92	81	“	"	PUNCT
ajiss-430	92	82	face	face	NOUN
ajiss-430	92	83	of	of	ADP
ajiss-430	92	84	the	the	DET
ajiss-430	92	85	balance	balance	NOUN
ajiss-430	92	86	sheet	sheet	NOUN
ajiss-430	92	87	”	"	PUNCT
ajiss-430	92	88	or	or	CCONJ
ajiss-430	92	89	“	"	PUNCT
ajiss-430	92	90	notes	note	NOUN
ajiss-430	92	91	”	"	PUNCT
ajiss-430	92	92	is	be	AUX
ajiss-430	92	93	to	to	PART
ajiss-430	92	94	be	be	AUX
ajiss-430	92	95	discussed	discuss	VERB
ajiss-430	92	96	.	.	PUNCT
ajiss-430	93	1	here	here	ADV
ajiss-430	93	2	,	,	PUNCT
ajiss-430	93	3	it	it	PRON
ajiss-430	93	4	includes	include	VERB
ajiss-430	93	5	the	the	DET
ajiss-430	93	6	provision	provision	NOUN
ajiss-430	93	7	of	of	ADP
ajiss-430	93	8	zakat	zakat	NOUN
ajiss-430	93	9	as	as	ADP
ajiss-430	93	10	part	part	NOUN
ajiss-430	93	11	of	of	ADP
ajiss-430	93	12	other	other	ADJ
ajiss-430	93	13	liabilities	liability	NOUN
ajiss-430	93	14	;	;	PUNCT
ajiss-430	93	15	and	and	CCONJ
ajiss-430	93	16	(	(	PUNCT
ajiss-430	93	17	3	3	X
ajiss-430	93	18	)	)	PUNCT
ajiss-430	93	19	on	on	ADP
ajiss-430	93	20	page	page	NOUN
ajiss-430	93	21	27	27	NUM
ajiss-430	93	22	,	,	PUNCT
ajiss-430	93	23	paragraph	paragraph	NOUN
ajiss-430	93	24	72	72	NUM
ajiss-430	93	25	,	,	PUNCT
ajiss-430	93	26	where	where	SCONJ
ajiss-430	93	27	it	it	PRON
ajiss-430	93	28	gives	give	VERB
ajiss-430	93	29	a	a	DET
ajiss-430	93	30	short	short	ADJ
ajiss-430	93	31	explanation	explanation	NOUN
ajiss-430	93	32	regarding	regard	VERB
ajiss-430	93	33	the	the	DET
ajiss-430	93	34	need	need	NOUN
ajiss-430	93	35	for	for	SCONJ
ajiss-430	93	36	ifis	ifis	NOUN
ajiss-430	93	37	to	to	PART
ajiss-430	93	38	disclose	disclose	VERB
ajiss-430	93	39	their	their	PRON
ajiss-430	93	40	zakat	zakat	NOUN
ajiss-430	93	41	obligations	obligation	NOUN
ajiss-430	93	42	:	:	PUNCT
ajiss-430	93	43	“	"	PUNCT
ajiss-430	93	44	an	an	DET
ajiss-430	93	45	ifi	ifi	NOUN
ajiss-430	93	46	shall	shall	AUX
ajiss-430	93	47	also	also	ADV
ajiss-430	93	48	disclose	disclose	VERB
ajiss-430	93	49	,	,	PUNCT
ajiss-430	93	50	where	where	SCONJ
ajiss-430	93	51	applicable	applicable	ADJ
ajiss-430	93	52	,	,	PUNCT
ajiss-430	93	53	its	its	PRON
ajiss-430	93	54	responsibility	responsibility	NOUN
ajiss-430	93	55	towards	towards	ADP
ajiss-430	93	56	payment	payment	NOUN
ajiss-430	93	57	of	of	ADP
ajiss-430	93	58	zakat	zakat	NOUN
ajiss-430	93	59	on	on	ADP
ajiss-430	93	60	behalf	behalf	NOUN
ajiss-430	93	61	of	of	ADP
ajiss-430	93	62	depositors	depositor	NOUN
ajiss-430	93	63	,	,	PUNCT
ajiss-430	93	64	shareholders	shareholder	NOUN
ajiss-430	93	65	and	and	CCONJ
ajiss-430	93	66	others	other	NOUN
ajiss-430	93	67	.	.	PUNCT
ajiss-430	93	68	”	"	PUNCT
ajiss-430	94	1	second	second	ADV
ajiss-430	94	2	,	,	PUNCT
ajiss-430	94	3	this	this	DET
ajiss-430	94	4	standard	standard	NOUN
ajiss-430	94	5	is	be	AUX
ajiss-430	94	6	meant	mean	VERB
ajiss-430	94	7	only	only	ADV
ajiss-430	94	8	for	for	ADP
ajiss-430	94	9	islamic	islamic	ADJ
ajiss-430	94	10	financial	financial	ADJ
ajiss-430	94	11	institutions	institution	NOUN
ajiss-430	94	12	.	.	PUNCT
ajiss-430	95	1	as	as	ADP
ajiss-430	95	2	a	a	DET
ajiss-430	95	3	result	result	NOUN
ajiss-430	95	4	,	,	PUNCT
ajiss-430	95	5	even	even	ADV
ajiss-430	95	6	the	the	DET
ajiss-430	95	7	presentation	presentation	NOUN
ajiss-430	95	8	and	and	CCONJ
ajiss-430	95	9	disclosure	disclosure	NOUN
ajiss-430	95	10	of	of	ADP
ajiss-430	95	11	zakat	zakat	PROPN
ajiss-430	95	12	data	datum	NOUN
ajiss-430	95	13	that	that	PRON
ajiss-430	95	14	are	be	AUX
ajiss-430	95	15	made	make	VERB
ajiss-430	95	16	available	available	ADJ
ajiss-430	95	17	may	may	AUX
ajiss-430	95	18	not	not	PART
ajiss-430	95	19	be	be	AUX
ajiss-430	95	20	directly	directly	ADV
ajiss-430	95	21	applicable	applicable	ADJ
ajiss-430	95	22	to	to	ADP
ajiss-430	95	23	companies	company	NOUN
ajiss-430	95	24	,	,	PUNCT
ajiss-430	95	25	even	even	ADV
ajiss-430	95	26	though	though	SCONJ
ajiss-430	95	27	on	on	ADP
ajiss-430	95	28	page	page	NOUN
ajiss-430	95	29	10	10	NUM
ajiss-430	95	30	,	,	PUNCT
ajiss-430	95	31	paragraph	paragraph	NOUN
ajiss-430	95	32	4	4	NUM
ajiss-430	95	33	,	,	PUNCT
ajiss-430	95	34	the	the	DET
ajiss-430	95	35	standard	standard	NOUN
ajiss-430	95	36	explicitly	explicitly	ADV
ajiss-430	95	37	states	state	VERB
ajiss-430	95	38	that	that	SCONJ
ajiss-430	95	39	non	non	ADJ
ajiss-430	95	40	-	-	ADJ
ajiss-430	95	41	ifi	ifi	ADJ
ajiss-430	95	42	institutions	institution	NOUN
ajiss-430	95	43	are	be	AUX
ajiss-430	95	44	encouraged	encourage	VERB
ajiss-430	95	45	to	to	PART
ajiss-430	95	46	comply	comply	VERB
ajiss-430	95	47	with	with	ADP
ajiss-430	95	48	it	it	PRON
ajiss-430	95	49	.	.	PUNCT
ajiss-430	96	1	masb	masb	NOUN
ajiss-430	96	2	tr	tr	NOUN
ajiss-430	96	3	i-1	i-1	NUM
ajiss-430	96	4	besides	besides	SCONJ
ajiss-430	96	5	the	the	DET
ajiss-430	96	6	frs	frs	PROPN
ajiss-430	96	7	i-1	i-1	NUM
ajiss-430	96	8	,	,	PUNCT
ajiss-430	96	9	the	the	DET
ajiss-430	96	10	masb	masb	NOUN
ajiss-430	96	11	also	also	ADV
ajiss-430	96	12	issued	issue	VERB
ajiss-430	96	13	an	an	DET
ajiss-430	96	14	accounting	accounting	NOUN
ajiss-430	96	15	pronouncement	pronouncement	NOUN
ajiss-430	96	16	for	for	ADP
ajiss-430	96	17	corporate	corporate	ADJ
ajiss-430	96	18	zakat	zakat	NOUN
ajiss-430	96	19	,	,	PUNCT
ajiss-430	96	20	tr	tr	NOUN
ajiss-430	96	21	i-1	i-1	NOUN
ajiss-430	96	22	(	(	PUNCT
ajiss-430	96	23	technical	technical	ADJ
ajiss-430	96	24	release	release	NOUN
ajiss-430	96	25	i-1	i-1	VERB
ajiss-430	96	26	on	on	ADP
ajiss-430	96	27	“	"	PUNCT
ajiss-430	96	28	accounting	account	VERB
ajiss-430	96	29	for	for	ADP
ajiss-430	96	30	zakat	zakat	NOUN
ajiss-430	96	31	abu	abu	PROPN
ajiss-430	96	32	bakar	bakar	PROPN
ajiss-430	96	33	:	:	PUNCT
ajiss-430	96	34	a	a	DET
ajiss-430	96	35	zakat	zakat	NOUN
ajiss-430	96	36	accounting	accounting	NOUN
ajiss-430	96	37	standard	standard	PROPN
ajiss-430	96	38	(	(	PUNCT
ajiss-430	96	39	zas	za	NOUN
ajiss-430	96	40	)	)	PUNCT
ajiss-430	96	41	81	81	NUM
ajiss-430	96	42	on	on	ADP
ajiss-430	96	43	business	business	NOUN
ajiss-430	96	44	”	"	PUNCT
ajiss-430	96	45	)	)	PUNCT
ajiss-430	96	46	,	,	PUNCT
ajiss-430	96	47	that	that	PRON
ajiss-430	96	48	becomes	become	VERB
ajiss-430	96	49	effective	effective	ADJ
ajiss-430	96	50	on	on	ADP
ajiss-430	96	51	1	1	NUM
ajiss-430	96	52	july	july	PROPN
ajiss-430	96	53	2006	2006	NUM
ajiss-430	96	54	.	.	PUNCT
ajiss-430	97	1	basically	basically	ADV
ajiss-430	97	2	,	,	PUNCT
ajiss-430	97	3	a	a	DET
ajiss-430	97	4	“	"	PUNCT
ajiss-430	97	5	technical	technical	ADJ
ajiss-430	97	6	release	release	NOUN
ajiss-430	97	7	”	"	PUNCT
ajiss-430	97	8	does	do	AUX
ajiss-430	97	9	not	not	PART
ajiss-430	97	10	have	have	VERB
ajiss-430	97	11	the	the	DET
ajiss-430	97	12	same	same	ADJ
ajiss-430	97	13	legal	legal	ADJ
ajiss-430	97	14	force	force	NOUN
ajiss-430	97	15	as	as	ADP
ajiss-430	97	16	a	a	DET
ajiss-430	97	17	“	"	PUNCT
ajiss-430	97	18	standard	standard	NOUN
ajiss-430	97	19	.	.	PUNCT
ajiss-430	97	20	”	"	PUNCT
ajiss-430	98	1	unlike	unlike	ADP
ajiss-430	98	2	a	a	DET
ajiss-430	98	3	standard	standard	NOUN
ajiss-430	98	4	,	,	PUNCT
ajiss-430	98	5	which	which	PRON
ajiss-430	98	6	must	must	AUX
ajiss-430	98	7	be	be	AUX
ajiss-430	98	8	adhered	adhere	VERB
ajiss-430	98	9	to	to	ADP
ajiss-430	98	10	if	if	SCONJ
ajiss-430	98	11	required	require	VERB
ajiss-430	98	12	by	by	ADP
ajiss-430	98	13	any	any	DET
ajiss-430	98	14	law	law	NOUN
ajiss-430	98	15	administered	administer	VERB
ajiss-430	98	16	by	by	ADP
ajiss-430	98	17	the	the	DET
ajiss-430	98	18	securities	securities	PROPN
ajiss-430	98	19	commission	commission	PROPN
ajiss-430	98	20	,	,	PUNCT
ajiss-430	98	21	the	the	DET
ajiss-430	98	22	central	central	ADJ
ajiss-430	98	23	bank	bank	NOUN
ajiss-430	98	24	,	,	PUNCT
ajiss-430	98	25	or	or	CCONJ
ajiss-430	98	26	the	the	DET
ajiss-430	98	27	registrar	registrar	NOUN
ajiss-430	98	28	of	of	ADP
ajiss-430	98	29	companies	company	NOUN
ajiss-430	98	30	(	(	PUNCT
ajiss-430	98	31	according	accord	VERB
ajiss-430	98	32	to	to	ADP
ajiss-430	98	33	the	the	DET
ajiss-430	98	34	malaysian	malaysian	ADJ
ajiss-430	98	35	financial	financial	ADJ
ajiss-430	98	36	reporting	reporting	NOUN
ajiss-430	98	37	[	[	X
ajiss-430	98	38	amendment	amendment	NOUN
ajiss-430	98	39	]	]	PUNCT
ajiss-430	98	40	)	)	PUNCT
ajiss-430	98	41	act	act	NOUN
ajiss-430	98	42	2004	2004	NUM
ajiss-430	98	43	,	,	PUNCT
ajiss-430	98	44	part	part	NOUN
ajiss-430	98	45	iii	iii	NOUN
ajiss-430	98	46	,	,	PUNCT
ajiss-430	98	47	section	section	NOUN
ajiss-430	98	48	26[d	26[d	NOUN
ajiss-430	98	49	]	]	PUNCT
ajiss-430	98	50	)	)	PUNCT
ajiss-430	98	51	,	,	PUNCT
ajiss-430	98	52	a	a	DET
ajiss-430	98	53	technical	technical	ADJ
ajiss-430	98	54	release	release	NOUN
ajiss-430	98	55	simply	simply	ADV
ajiss-430	98	56	provides	provide	VERB
ajiss-430	98	57	guidance	guidance	NOUN
ajiss-430	98	58	on	on	ADP
ajiss-430	98	59	applying	apply	VERB
ajiss-430	98	60	generally	generally	ADV
ajiss-430	98	61	accepted	accept	VERB
ajiss-430	98	62	accounting	accounting	NOUN
ajiss-430	98	63	principles	principle	NOUN
ajiss-430	98	64	to	to	PART
ajiss-430	98	65	resolve	resolve	VERB
ajiss-430	98	66	a	a	DET
ajiss-430	98	67	particular	particular	ADJ
ajiss-430	98	68	accounting	accounting	NOUN
ajiss-430	98	69	issue	issue	NOUN
ajiss-430	98	70	.	.	PUNCT
ajiss-430	99	1	according	accord	VERB
ajiss-430	99	2	to	to	ADP
ajiss-430	99	3	the	the	DET
ajiss-430	99	4	masb	masb	NOUN
ajiss-430	99	5	,	,	PUNCT
ajiss-430	99	6	the	the	DET
ajiss-430	99	7	main	main	ADJ
ajiss-430	99	8	reason	reason	NOUN
ajiss-430	99	9	why	why	SCONJ
ajiss-430	99	10	it	it	PRON
ajiss-430	99	11	issued	issue	VERB
ajiss-430	99	12	a	a	DET
ajiss-430	99	13	technical	technical	ADJ
ajiss-430	99	14	release	release	NOUN
ajiss-430	99	15	instead	instead	ADV
ajiss-430	99	16	of	of	ADP
ajiss-430	99	17	a	a	DET
ajiss-430	99	18	standard	standard	NOUN
ajiss-430	99	19	relates	relate	VERB
ajiss-430	99	20	to	to	ADP
ajiss-430	99	21	the	the	DET
ajiss-430	99	22	fact	fact	NOUN
ajiss-430	99	23	that	that	SCONJ
ajiss-430	99	24	many	many	ADJ
ajiss-430	99	25	business	business	NOUN
ajiss-430	99	26	-	-	PUNCT
ajiss-430	99	27	related	relate	VERB
ajiss-430	99	28	zakat	zakat	NOUN
ajiss-430	99	29	issues	issue	NOUN
ajiss-430	99	30	(	(	PUNCT
ajiss-430	99	31	e.g.	e.g.	ADV
ajiss-430	99	32	,	,	PUNCT
ajiss-430	99	33	zakat	zakat	NOUN
ajiss-430	99	34	chargeability	chargeability	NOUN
ajiss-430	99	35	,	,	PUNCT
ajiss-430	99	36	calculation	calculation	NOUN
ajiss-430	99	37	,	,	PUNCT
ajiss-430	99	38	determination	determination	NOUN
ajiss-430	99	39	of	of	ADP
ajiss-430	99	40	the	the	DET
ajiss-430	99	41	zakat	zakat	NOUN
ajiss-430	99	42	base	base	NOUN
ajiss-430	99	43	,	,	PUNCT
ajiss-430	99	44	and	and	CCONJ
ajiss-430	99	45	eligibility	eligibility	NOUN
ajiss-430	99	46	of	of	ADP
ajiss-430	99	47	assets	asset	NOUN
ajiss-430	99	48	and	and	CCONJ
ajiss-430	99	49	liabilities	liability	NOUN
ajiss-430	99	50	)	)	PUNCT
ajiss-430	99	51	are	be	AUX
ajiss-430	99	52	considered	consider	VERB
ajiss-430	99	53	to	to	PART
ajiss-430	99	54	be	be	AUX
ajiss-430	99	55	outside	outside	ADP
ajiss-430	99	56	its	its	PRON
ajiss-430	99	57	purview	purview	NOUN
ajiss-430	99	58	(	(	PUNCT
ajiss-430	99	59	see	see	VERB
ajiss-430	99	60	paragraph	paragraph	NOUN
ajiss-430	99	61	bc16	bc16	PROPN
ajiss-430	99	62	of	of	ADP
ajiss-430	99	63	tr	tr	NOUN
ajiss-430	99	64	i-1	i-1	NUM
ajiss-430	99	65	)	)	PUNCT
ajiss-430	99	66	.	.	PUNCT
ajiss-430	100	1	in	in	ADP
ajiss-430	100	2	other	other	ADJ
ajiss-430	100	3	words	word	NOUN
ajiss-430	100	4	,	,	PUNCT
ajiss-430	100	5	they	they	PRON
ajiss-430	100	6	fall	fall	VERB
ajiss-430	100	7	under	under	ADP
ajiss-430	100	8	the	the	DET
ajiss-430	100	9	sircs	sircs	NOUN
ajiss-430	100	10	’	'	PUNCT
ajiss-430	100	11	jurisdiction	jurisdiction	NOUN
ajiss-430	100	12	.	.	PUNCT
ajiss-430	101	1	as	as	ADP
ajiss-430	101	2	a	a	DET
ajiss-430	101	3	result	result	NOUN
ajiss-430	101	4	,	,	PUNCT
ajiss-430	101	5	tr	tr	NOUN
ajiss-430	101	6	i-1	i-1	NUM
ajiss-430	101	7	deals	deal	NOUN
ajiss-430	101	8	only	only	ADV
ajiss-430	101	9	with	with	ADP
ajiss-430	101	10	financial	financial	ADJ
ajiss-430	101	11	reporting	reporting	NOUN
ajiss-430	101	12	issues	issue	NOUN
ajiss-430	101	13	related	relate	VERB
ajiss-430	101	14	to	to	ADP
ajiss-430	101	15	a	a	DET
ajiss-430	101	16	corporation	corporation	NOUN
ajiss-430	101	17	’s	’s	PART
ajiss-430	101	18	zakat	zakat	NOUN
ajiss-430	101	19	;	;	PUNCT
ajiss-430	101	20	hence	hence	ADV
ajiss-430	101	21	,	,	PUNCT
ajiss-430	101	22	other	other	ADJ
ajiss-430	101	23	decisions	decision	NOUN
ajiss-430	101	24	on	on	ADP
ajiss-430	101	25	a	a	DET
ajiss-430	101	26	corporation	corporation	NOUN
ajiss-430	101	27	’s	’s	PART
ajiss-430	101	28	zakat	zakat	NOUN
ajiss-430	101	29	made	make	VERB
ajiss-430	101	30	by	by	ADP
ajiss-430	101	31	an	an	DET
ajiss-430	101	32	entity	entity	NOUN
ajiss-430	101	33	should	should	AUX
ajiss-430	101	34	be	be	AUX
ajiss-430	101	35	subject	subject	ADJ
ajiss-430	101	36	to	to	ADP
ajiss-430	101	37	the	the	DET
ajiss-430	101	38	conclusion	conclusion	NOUN
ajiss-430	101	39	reached	reach	VERB
ajiss-430	101	40	in	in	ADP
ajiss-430	101	41	cooperation	cooperation	NOUN
ajiss-430	101	42	with	with	ADP
ajiss-430	101	43	the	the	DET
ajiss-430	101	44	relevant	relevant	ADJ
ajiss-430	101	45	zakat	zakat	NOUN
ajiss-430	101	46	center	center	NOUN
ajiss-430	101	47	.	.	PUNCT
ajiss-430	102	1	this	this	DET
ajiss-430	102	2	status	status	NOUN
ajiss-430	102	3	quo	quo	NOUN
ajiss-430	102	4	presents	present	VERB
ajiss-430	102	5	the	the	DET
ajiss-430	102	6	main	main	ADJ
ajiss-430	102	7	limitation	limitation	NOUN
ajiss-430	102	8	of	of	ADP
ajiss-430	102	9	tr	tr	NOUN
ajiss-430	102	10	i-1	i-1	NUM
ajiss-430	102	11	.	.	PUNCT
ajiss-430	103	1	although	although	SCONJ
ajiss-430	103	2	the	the	DET
ajiss-430	103	3	masb	masb	NOUN
ajiss-430	103	4	highlights	highlight	NOUN
ajiss-430	103	5	in	in	ADP
ajiss-430	103	6	the	the	DET
ajiss-430	103	7	introduction	introduction	NOUN
ajiss-430	103	8	of	of	ADP
ajiss-430	103	9	tr	tr	VERB
ajiss-430	103	10	i-1	i-1	NOUN
ajiss-430	103	11	(	(	PUNCT
ajiss-430	103	12	paragraph	paragraph	PROPN
ajiss-430	103	13	in3	in3	PROPN
ajiss-430	103	14	)	)	PUNCT
ajiss-430	103	15	that	that	SCONJ
ajiss-430	103	16	the	the	DET
ajiss-430	103	17	purpose	purpose	NOUN
ajiss-430	103	18	of	of	ADP
ajiss-430	103	19	having	have	VERB
ajiss-430	103	20	a	a	DET
ajiss-430	103	21	tr	tr	NOUN
ajiss-430	103	22	i-1	i-1	NUM
ajiss-430	103	23	is	be	AUX
ajiss-430	103	24	to	to	PART
ajiss-430	103	25	standardize	standardize	VERB
ajiss-430	103	26	the	the	DET
ajiss-430	103	27	recognition	recognition	NOUN
ajiss-430	103	28	,	,	PUNCT
ajiss-430	103	29	measurement	measurement	NOUN
ajiss-430	103	30	,	,	PUNCT
ajiss-430	103	31	presentation	presentation	NOUN
ajiss-430	103	32	,	,	PUNCT
ajiss-430	103	33	and	and	CCONJ
ajiss-430	103	34	disclosure	disclosure	NOUN
ajiss-430	103	35	of	of	ADP
ajiss-430	103	36	a	a	DET
ajiss-430	103	37	corporation	corporation	NOUN
ajiss-430	103	38	’s	’s	PART
ajiss-430	103	39	zakat	zakat	NOUN
ajiss-430	103	40	,	,	PUNCT
ajiss-430	103	41	this	this	DET
ajiss-430	103	42	ideal	ideal	ADJ
ajiss-430	103	43	objective	objective	NOUN
ajiss-430	103	44	is	be	AUX
ajiss-430	103	45	apparently	apparently	ADV
ajiss-430	103	46	far	far	ADV
ajiss-430	103	47	from	from	ADP
ajiss-430	103	48	feasible	feasible	ADJ
ajiss-430	103	49	unless	unless	SCONJ
ajiss-430	103	50	a	a	DET
ajiss-430	103	51	corporation	corporation	NOUN
ajiss-430	103	52	issues	issue	VERB
ajiss-430	103	53	a	a	DET
ajiss-430	103	54	comprehensive	comprehensive	ADJ
ajiss-430	103	55	and	and	CCONJ
ajiss-430	103	56	authoritative	authoritative	ADJ
ajiss-430	103	57	zas	za	NOUN
ajiss-430	103	58	based	base	VERB
ajiss-430	103	59	on	on	ADP
ajiss-430	103	60	a	a	DET
ajiss-430	103	61	mutual	mutual	ADJ
ajiss-430	103	62	agreement	agreement	NOUN
ajiss-430	103	63	with	with	ADP
ajiss-430	103	64	the	the	DET
ajiss-430	103	65	relevant	relevant	ADJ
ajiss-430	103	66	sirc	sirc	NOUN
ajiss-430	103	67	,	,	PUNCT
ajiss-430	103	68	zakat	zakat	NOUN
ajiss-430	103	69	center	center	NOUN
ajiss-430	103	70	,	,	PUNCT
ajiss-430	103	71	and	and	CCONJ
ajiss-430	103	72	other	other	ADJ
ajiss-430	103	73	parties	party	NOUN
ajiss-430	103	74	,	,	PUNCT
ajiss-430	103	75	particularly	particularly	ADV
ajiss-430	103	76	the	the	DET
ajiss-430	103	77	regulatory	regulatory	ADJ
ajiss-430	103	78	bodies	body	NOUN
ajiss-430	103	79	.	.	PUNCT
ajiss-430	104	1	the	the	DET
ajiss-430	104	2	usefulness	usefulness	NOUN
ajiss-430	104	3	of	of	ADP
ajiss-430	104	4	aaoifi	aaoifi	NOUN
ajiss-430	104	5	fas	fas	NOUN
ajiss-430	104	6	9	9	NUM
ajiss-430	104	7	in	in	ADP
ajiss-430	104	8	developing	develop	VERB
ajiss-430	104	9	a	a	DET
ajiss-430	104	10	zas	zas	NOUN
ajiss-430	104	11	from	from	ADP
ajiss-430	104	12	the	the	DET
ajiss-430	104	13	preceding	precede	VERB
ajiss-430	104	14	discussion	discussion	NOUN
ajiss-430	104	15	,	,	PUNCT
ajiss-430	104	16	it	it	PRON
ajiss-430	104	17	can	can	AUX
ajiss-430	104	18	be	be	AUX
ajiss-430	104	19	concluded	conclude	VERB
ajiss-430	104	20	that	that	SCONJ
ajiss-430	104	21	malaysia	malaysia	PROPN
ajiss-430	104	22	still	still	ADV
ajiss-430	104	23	has	have	VERB
ajiss-430	104	24	a	a	DET
ajiss-430	104	25	long	long	ADJ
ajiss-430	104	26	way	way	NOUN
ajiss-430	104	27	to	to	PART
ajiss-430	104	28	go	go	VERB
ajiss-430	104	29	before	before	ADP
ajiss-430	104	30	developing	develop	VERB
ajiss-430	104	31	a	a	DET
ajiss-430	104	32	suitable	suitable	ADJ
ajiss-430	104	33	corporate	corporate	ADJ
ajiss-430	104	34	zakat	zakat	NOUN
ajiss-430	104	35	accounting	accounting	NOUN
ajiss-430	104	36	standard	standard	NOUN
ajiss-430	104	37	.	.	PUNCT
ajiss-430	105	1	however	however	ADV
ajiss-430	105	2	,	,	PUNCT
ajiss-430	105	3	these	these	DET
ajiss-430	105	4	standards	standard	NOUN
ajiss-430	105	5	and	and	CCONJ
ajiss-430	105	6	technical	technical	ADJ
ajiss-430	105	7	pronouncements	pronouncement	NOUN
ajiss-430	105	8	can	can	AUX
ajiss-430	105	9	at	at	ADP
ajiss-430	105	10	least	least	ADJ
ajiss-430	105	11	serve	serve	VERB
ajiss-430	105	12	as	as	ADP
ajiss-430	105	13	a	a	DET
ajiss-430	105	14	guideline	guideline	NOUN
ajiss-430	105	15	for	for	ADP
ajiss-430	105	16	devising	devise	VERB
ajiss-430	105	17	an	an	DET
ajiss-430	105	18	actual	actual	ADJ
ajiss-430	105	19	zas	zas	NOUN
ajiss-430	105	20	.	.	PUNCT
ajiss-430	106	1	aaoifi	aaoifi	PROPN
ajiss-430	106	2	fas	fas	PROPN
ajiss-430	106	3	9	9	NUM
ajiss-430	106	4	offers	offer	VERB
ajiss-430	106	5	useful	useful	ADJ
ajiss-430	106	6	guidance	guidance	NOUN
ajiss-430	106	7	for	for	ADP
ajiss-430	106	8	the	the	DET
ajiss-430	106	9	zas	zas	PROPN
ajiss-430	106	10	preparer	preparer	PROPN
ajiss-430	106	11	.	.	PUNCT
ajiss-430	107	1	abdul	abdul	PROPN
ajiss-430	107	2	rahman	rahman	PROPN
ajiss-430	107	3	has	have	AUX
ajiss-430	107	4	criticized	criticize	VERB
ajiss-430	107	5	some	some	PRON
ajiss-430	107	6	of	of	ADP
ajiss-430	107	7	the	the	DET
ajiss-430	107	8	salient	salient	NOUN
ajiss-430	107	9	features	feature	NOUN
ajiss-430	107	10	and	and	CCONJ
ajiss-430	107	11	guidelines	guideline	NOUN
ajiss-430	107	12	of	of	ADP
ajiss-430	107	13	fas	fas	NOUN
ajiss-430	107	14	9	9	NUM
ajiss-430	107	15	not	not	PART
ajiss-430	107	16	only	only	ADV
ajiss-430	107	17	in	in	ADP
ajiss-430	107	18	the	the	DET
ajiss-430	107	19	context	context	NOUN
ajiss-430	107	20	of	of	ADP
ajiss-430	107	21	malaysian	malaysian	PROPN
ajiss-430	107	22	ifis	ifis	PROPN
ajiss-430	107	23	,	,	PUNCT
ajiss-430	107	24	but	but	CCONJ
ajiss-430	107	25	also	also	ADV
ajiss-430	107	26	in	in	ADP
ajiss-430	107	27	the	the	DET
ajiss-430	107	28	context	context	NOUN
ajiss-430	107	29	of	of	ADP
ajiss-430	107	30	the	the	DET
ajiss-430	107	31	country	country	NOUN
ajiss-430	107	32	’s	’s	PART
ajiss-430	107	33	business	business	NOUN
ajiss-430	107	34	environment.31	environment.31	PROPN
ajiss-430	107	35	while	while	SCONJ
ajiss-430	107	36	highlighting	highlight	VERB
ajiss-430	107	37	some	some	DET
ajiss-430	107	38	limitations	limitation	NOUN
ajiss-430	107	39	of	of	ADP
ajiss-430	107	40	the	the	DET
ajiss-430	107	41	aaoifi	aaoifi	NOUN
ajiss-430	107	42	’s	’s	PART
ajiss-430	107	43	fas	fas	NOUN
ajiss-430	107	44	9	9	NUM
ajiss-430	107	45	through	through	ADP
ajiss-430	107	46	addressing	address	VERB
ajiss-430	107	47	its	its	PRON
ajiss-430	107	48	three	three	NUM
ajiss-430	107	49	main	main	ADJ
ajiss-430	107	50	parts	part	NOUN
ajiss-430	107	51	(	(	PUNCT
ajiss-430	107	52	viz	viz	PROPN
ajiss-430	107	53	.	.	PROPN
ajiss-430	107	54	,	,	PUNCT
ajiss-430	107	55	“	"	PUNCT
ajiss-430	107	56	scope	scope	NOUN
ajiss-430	107	57	of	of	ADP
ajiss-430	107	58	the	the	DET
ajiss-430	107	59	standard	standard	NOUN
ajiss-430	107	60	,	,	PUNCT
ajiss-430	107	61	”	"	PUNCT
ajiss-430	107	62	“	"	PUNCT
ajiss-430	107	63	accounting	accounting	NOUN
ajiss-430	107	64	treatment	treatment	NOUN
ajiss-430	107	65	of	of	ADP
ajiss-430	107	66	zakat	zakat	NOUN
ajiss-430	107	67	base	base	NOUN
ajiss-430	107	68	,	,	PUNCT
ajiss-430	107	69	”	"	PUNCT
ajiss-430	107	70	and	and	CCONJ
ajiss-430	107	71	“	"	PUNCT
ajiss-430	107	72	disclosure	disclosure	NOUN
ajiss-430	107	73	requirement	requirement	NOUN
ajiss-430	107	74	”	"	PUNCT
ajiss-430	107	75	)	)	PUNCT
ajiss-430	107	76	,	,	PUNCT
ajiss-430	107	77	he	he	PRON
ajiss-430	107	78	recommends	recommend	VERB
ajiss-430	107	79	ways	way	NOUN
ajiss-430	107	80	to	to	PART
ajiss-430	107	81	promulgate	promulgate	VERB
ajiss-430	107	82	a	a	DET
ajiss-430	107	83	standard	standard	NOUN
ajiss-430	107	84	that	that	PRON
ajiss-430	107	85	will	will	AUX
ajiss-430	107	86	be	be	AUX
ajiss-430	107	87	in	in	ADP
ajiss-430	107	88	accord	accord	NOUN
ajiss-430	107	89	82	82	NUM
ajiss-430	107	90	the	the	DET
ajiss-430	107	91	american	american	PROPN
ajiss-430	107	92	journal	journal	PROPN
ajiss-430	107	93	of	of	ADP
ajiss-430	107	94	islamic	islamic	ADJ
ajiss-430	107	95	social	social	PROPN
ajiss-430	107	96	sciences	sciences	PROPN
ajiss-430	107	97	24:4	24:4	NUM
ajiss-430	107	98	with	with	ADP
ajiss-430	107	99	current	current	ADJ
ajiss-430	107	100	malaysian	malaysian	ADJ
ajiss-430	107	101	regulatory	regulatory	ADJ
ajiss-430	107	102	requirements	requirement	NOUN
ajiss-430	107	103	.	.	PUNCT
ajiss-430	108	1	it	it	PRON
ajiss-430	108	2	is	be	AUX
ajiss-430	108	3	believed	believe	VERB
ajiss-430	108	4	that	that	SCONJ
ajiss-430	108	5	the	the	DET
ajiss-430	108	6	masb	masb	NOUN
ajiss-430	108	7	could	could	AUX
ajiss-430	108	8	adopt	adopt	VERB
ajiss-430	108	9	the	the	DET
ajiss-430	108	10	aaoifi	aaoifi	NOUN
ajiss-430	108	11	fas	fas	NOUN
ajiss-430	108	12	9	9	NUM
ajiss-430	108	13	,	,	PUNCT
ajiss-430	108	14	albeit	albeit	SCONJ
ajiss-430	108	15	with	with	ADP
ajiss-430	108	16	several	several	ADJ
ajiss-430	108	17	modifications	modification	NOUN
ajiss-430	108	18	,	,	PUNCT
ajiss-430	108	19	as	as	SCONJ
ajiss-430	108	20	proposed	propose	VERB
ajiss-430	108	21	by	by	ADP
ajiss-430	108	22	abdul	abdul	PROPN
ajiss-430	108	23	rahman,32	rahman,32	VERB
ajiss-430	108	24	to	to	PART
ajiss-430	108	25	ensure	ensure	VERB
ajiss-430	108	26	the	the	DET
ajiss-430	108	27	standard	standard	NOUN
ajiss-430	108	28	’s	’s	PART
ajiss-430	108	29	suitability	suitability	NOUN
ajiss-430	108	30	and	and	CCONJ
ajiss-430	108	31	relevance	relevance	NOUN
ajiss-430	108	32	to	to	ADP
ajiss-430	108	33	local	local	ADJ
ajiss-430	108	34	settings	setting	NOUN
ajiss-430	108	35	.	.	PUNCT
ajiss-430	109	1	quite	quite	ADV
ajiss-430	109	2	in	in	ADP
ajiss-430	109	3	line	line	NOUN
ajiss-430	109	4	with	with	ADP
ajiss-430	109	5	the	the	DET
ajiss-430	109	6	above	above	NOUN
ajiss-430	109	7	,	,	PUNCT
ajiss-430	109	8	the	the	DET
ajiss-430	109	9	masb	masb	NOUN
ajiss-430	109	10	has	have	AUX
ajiss-430	109	11	acknowledged	acknowledge	VERB
ajiss-430	109	12	the	the	DET
ajiss-430	109	13	aaoifi	aaoifi	NOUN
ajiss-430	109	14	’s	’s	PART
ajiss-430	109	15	contribution	contribution	NOUN
ajiss-430	109	16	as	as	ADP
ajiss-430	109	17	instrumental	instrumental	ADJ
ajiss-430	109	18	to	to	ADP
ajiss-430	109	19	codifying	codify	VERB
ajiss-430	109	20	accounting	accounting	NOUN
ajiss-430	109	21	and	and	CCONJ
ajiss-430	109	22	auditing	auditing	NOUN
ajiss-430	109	23	norms	norm	NOUN
ajiss-430	109	24	and	and	CCONJ
ajiss-430	109	25	rules	rule	NOUN
ajiss-430	109	26	.	.	PUNCT
ajiss-430	110	1	the	the	DET
ajiss-430	110	2	masb	masb	NOUN
ajiss-430	110	3	demonstrated	demonstrate	VERB
ajiss-430	110	4	this	this	DET
ajiss-430	110	5	acknowledgment	acknowledgment	NOUN
ajiss-430	110	6	when	when	SCONJ
ajiss-430	110	7	it	it	PRON
ajiss-430	110	8	explicitly	explicitly	ADV
ajiss-430	110	9	emphasized	emphasize	VERB
ajiss-430	110	10	,	,	PUNCT
ajiss-430	110	11	in	in	ADP
ajiss-430	110	12	its	its	PRON
ajiss-430	110	13	frs	frs	ADJ
ajiss-430	110	14	i-1	i-1	NOUN
ajiss-430	110	15	(	(	PUNCT
ajiss-430	110	16	paragraph	paragraph	PROPN
ajiss-430	110	17	in3	in3	PROPN
ajiss-430	110	18	,	,	PUNCT
ajiss-430	110	19	page	page	NOUN
ajiss-430	110	20	7	7	NUM
ajiss-430	110	21	)	)	PUNCT
ajiss-430	110	22	as	as	ADV
ajiss-430	110	23	well	well	ADV
ajiss-430	110	24	as	as	ADP
ajiss-430	110	25	in	in	ADP
ajiss-430	110	26	tr	tr	NOUN
ajiss-430	110	27	i-1	i-1	NOUN
ajiss-430	110	28	(	(	PUNCT
ajiss-430	110	29	paragraph	paragraph	NOUN
ajiss-430	110	30	in2	in2	PROPN
ajiss-430	110	31	)	)	PUNCT
ajiss-430	110	32	,	,	PUNCT
ajiss-430	110	33	that	that	SCONJ
ajiss-430	110	34	it	it	PRON
ajiss-430	110	35	had	have	AUX
ajiss-430	110	36	given	give	VERB
ajiss-430	110	37	careful	careful	ADJ
ajiss-430	110	38	consideration	consideration	NOUN
ajiss-430	110	39	to	to	ADP
ajiss-430	110	40	the	the	DET
ajiss-430	110	41	substance	substance	NOUN
ajiss-430	110	42	of	of	ADP
ajiss-430	110	43	the	the	DET
ajiss-430	110	44	aaoifi	aaoifi	NOUN
ajiss-430	110	45	standards	standard	NOUN
ajiss-430	110	46	while	while	SCONJ
ajiss-430	110	47	formulating	formulate	VERB
ajiss-430	110	48	these	these	PRON
ajiss-430	110	49	and	and	CCONJ
ajiss-430	110	50	,	,	PUNCT
ajiss-430	110	51	at	at	ADP
ajiss-430	110	52	the	the	DET
ajiss-430	110	53	same	same	ADJ
ajiss-430	110	54	time	time	NOUN
ajiss-430	110	55	,	,	PUNCT
ajiss-430	110	56	ensured	ensure	VERB
ajiss-430	110	57	that	that	SCONJ
ajiss-430	110	58	the	the	DET
ajiss-430	110	59	former	former	ADJ
ajiss-430	110	60	standard	standard	NOUN
ajiss-430	110	61	would	would	AUX
ajiss-430	110	62	be	be	AUX
ajiss-430	110	63	tailored	tailor	VERB
ajiss-430	110	64	to	to	ADP
ajiss-430	110	65	the	the	DET
ajiss-430	110	66	needs	need	NOUN
ajiss-430	110	67	of	of	ADP
ajiss-430	110	68	the	the	DET
ajiss-430	110	69	malaysian	malaysian	ADJ
ajiss-430	110	70	regulatory	regulatory	ADJ
ajiss-430	110	71	,	,	PUNCT
ajiss-430	110	72	legal	legal	ADJ
ajiss-430	110	73	,	,	PUNCT
ajiss-430	110	74	and	and	CCONJ
ajiss-430	110	75	economic	economic	ADJ
ajiss-430	110	76	structures	structure	NOUN
ajiss-430	110	77	.	.	PUNCT
ajiss-430	111	1	although	although	SCONJ
ajiss-430	111	2	a	a	DET
ajiss-430	111	3	discussion	discussion	NOUN
ajiss-430	111	4	of	of	ADP
ajiss-430	111	5	a	a	DET
ajiss-430	111	6	zas’components	zas’component	NOUN
ajiss-430	111	7	would	would	AUX
ajiss-430	111	8	make	make	VERB
ajiss-430	111	9	this	this	DET
ajiss-430	111	10	study	study	NOUN
ajiss-430	111	11	more	more	ADV
ajiss-430	111	12	stimulating	stimulating	ADJ
ajiss-430	111	13	and	and	CCONJ
ajiss-430	111	14	comprehensive	comprehensive	ADJ
ajiss-430	111	15	,	,	PUNCT
ajiss-430	111	16	it	it	PRON
ajiss-430	111	17	is	be	AUX
ajiss-430	111	18	,	,	PUNCT
ajiss-430	111	19	unfortunately	unfortunately	ADV
ajiss-430	111	20	,	,	PUNCT
ajiss-430	111	21	beyond	beyond	ADP
ajiss-430	111	22	the	the	DET
ajiss-430	111	23	scope	scope	NOUN
ajiss-430	111	24	of	of	ADP
ajiss-430	111	25	this	this	DET
ajiss-430	111	26	paper	paper	NOUN
ajiss-430	111	27	.	.	PUNCT
ajiss-430	112	1	the	the	DET
ajiss-430	112	2	merits	merit	NOUN
ajiss-430	112	3	of	of	ADP
ajiss-430	112	4	having	have	VERB
ajiss-430	112	5	a	a	DET
ajiss-430	112	6	zas	zas	PROPN
ajiss-430	112	7	barjoyai	barjoyai	PROPN
ajiss-430	112	8	outlines	outline	VERB
ajiss-430	112	9	five	five	NUM
ajiss-430	112	10	reasons	reason	NOUN
ajiss-430	112	11	for	for	ADP
ajiss-430	112	12	developing	develop	VERB
ajiss-430	112	13	accounting	accounting	NOUN
ajiss-430	112	14	principles	principle	NOUN
ajiss-430	112	15	for	for	ADP
ajiss-430	112	16	zakat	zakat	NOUN
ajiss-430	112	17	:	:	PUNCT
ajiss-430	112	18	(	(	PUNCT
ajiss-430	112	19	1	1	X
ajiss-430	112	20	)	)	PUNCT
ajiss-430	112	21	to	to	PART
ajiss-430	112	22	observe	observe	VERB
ajiss-430	112	23	a	a	DET
ajiss-430	112	24	minimum	minimum	ADJ
ajiss-430	112	25	standard	standard	NOUN
ajiss-430	112	26	of	of	ADP
ajiss-430	112	27	disclosure	disclosure	NOUN
ajiss-430	112	28	of	of	ADP
ajiss-430	112	29	financial	financial	ADJ
ajiss-430	112	30	position	position	NOUN
ajiss-430	112	31	and	and	CCONJ
ajiss-430	112	32	performance	performance	NOUN
ajiss-430	112	33	to	to	ADP
ajiss-430	112	34	the	the	DET
ajiss-430	112	35	zakat	zakat	NOUN
ajiss-430	112	36	center	center	NOUN
ajiss-430	112	37	as	as	ADP
ajiss-430	112	38	the	the	DET
ajiss-430	112	39	zakat	zakat	NOUN
ajiss-430	112	40	collector	collector	NOUN
ajiss-430	112	41	,	,	PUNCT
ajiss-430	112	42	as	as	ADV
ajiss-430	112	43	well	well	ADV
ajiss-430	112	44	as	as	ADP
ajiss-430	112	45	to	to	ADP
ajiss-430	112	46	the	the	DET
ajiss-430	112	47	general	general	ADJ
ajiss-430	112	48	public	public	NOUN
ajiss-430	112	49	as	as	ADP
ajiss-430	112	50	stakeholders	stakeholder	NOUN
ajiss-430	112	51	for	for	ADP
ajiss-430	112	52	zakat	zakat	NOUN
ajiss-430	112	53	in	in	ADP
ajiss-430	112	54	the	the	DET
ajiss-430	112	55	companies	company	NOUN
ajiss-430	112	56	;	;	PUNCT
ajiss-430	112	57	(	(	PUNCT
ajiss-430	112	58	2	2	X
ajiss-430	112	59	)	)	PUNCT
ajiss-430	112	60	to	to	PART
ajiss-430	112	61	assist	assist	VERB
ajiss-430	112	62	the	the	DET
ajiss-430	112	63	zakat	zakat	NOUN
ajiss-430	112	64	collector	collector	NOUN
ajiss-430	112	65	determine	determine	VERB
ajiss-430	112	66	the	the	DET
ajiss-430	112	67	amount	amount	NOUN
ajiss-430	112	68	of	of	ADP
ajiss-430	112	69	zakat	zakat	NOUN
ajiss-430	112	70	to	to	PART
ajiss-430	112	71	be	be	AUX
ajiss-430	112	72	paid	pay	VERB
ajiss-430	112	73	in	in	ADP
ajiss-430	112	74	a	a	DET
ajiss-430	112	75	more	more	ADV
ajiss-430	112	76	timely	timely	ADJ
ajiss-430	112	77	and	and	CCONJ
ajiss-430	112	78	efficient	efficient	ADJ
ajiss-430	112	79	manner	manner	NOUN
ajiss-430	112	80	;	;	PUNCT
ajiss-430	112	81	(	(	PUNCT
ajiss-430	112	82	3	3	X
ajiss-430	112	83	)	)	PUNCT
ajiss-430	112	84	to	to	PART
ajiss-430	112	85	help	help	VERB
ajiss-430	112	86	companies	company	NOUN
ajiss-430	112	87	and	and	CCONJ
ajiss-430	112	88	shareholders	shareholder	NOUN
ajiss-430	112	89	identify	identify	VERB
ajiss-430	112	90	zakat	zakat	NOUN
ajiss-430	112	91	obligations	obligation	NOUN
ajiss-430	112	92	and	and	CCONJ
ajiss-430	112	93	approve	approve	VERB
ajiss-430	112	94	zakat	zakat	NOUN
ajiss-430	112	95	payments	payment	NOUN
ajiss-430	112	96	at	at	ADP
ajiss-430	112	97	the	the	DET
ajiss-430	112	98	board	board	NOUN
ajiss-430	112	99	of	of	ADP
ajiss-430	112	100	directors	director	NOUN
ajiss-430	112	101	’	’	PART
ajiss-430	112	102	meeting	meeting	NOUN
ajiss-430	112	103	and	and	CCONJ
ajiss-430	112	104	the	the	DET
ajiss-430	112	105	annual	annual	ADJ
ajiss-430	112	106	general	general	ADJ
ajiss-430	112	107	meeting	meeting	NOUN
ajiss-430	112	108	;	;	PUNCT
ajiss-430	112	109	(	(	PUNCT
ajiss-430	112	110	4	4	X
ajiss-430	112	111	)	)	PUNCT
ajiss-430	112	112	to	to	PART
ajiss-430	112	113	create	create	VERB
ajiss-430	112	114	homogeneity	homogeneity	NOUN
ajiss-430	112	115	in	in	ADP
ajiss-430	112	116	the	the	DET
ajiss-430	112	117	format	format	NOUN
ajiss-430	112	118	and	and	CCONJ
ajiss-430	112	119	presentation	presentation	NOUN
ajiss-430	112	120	of	of	ADP
ajiss-430	112	121	information	information	NOUN
ajiss-430	112	122	concerning	concern	VERB
ajiss-430	112	123	the	the	DET
ajiss-430	112	124	zakat	zakat	NOUN
ajiss-430	112	125	potential	potential	NOUN
ajiss-430	112	126	of	of	ADP
ajiss-430	112	127	the	the	DET
ajiss-430	112	128	state	state	NOUN
ajiss-430	112	129	’s	’s	PART
ajiss-430	112	130	companies	company	NOUN
ajiss-430	112	131	so	so	SCONJ
ajiss-430	112	132	that	that	SCONJ
ajiss-430	112	133	the	the	DET
ajiss-430	112	134	state	state	NOUN
ajiss-430	112	135	can	can	AUX
ajiss-430	112	136	develop	develop	VERB
ajiss-430	112	137	appropriate	appropriate	ADJ
ajiss-430	112	138	plans	plan	NOUN
ajiss-430	112	139	for	for	ADP
ajiss-430	112	140	its	its	PRON
ajiss-430	112	141	collection	collection	NOUN
ajiss-430	112	142	and	and	CCONJ
ajiss-430	112	143	distribution	distribution	NOUN
ajiss-430	112	144	activities	activity	NOUN
ajiss-430	112	145	;	;	PUNCT
ajiss-430	112	146	and	and	CCONJ
ajiss-430	112	147	(	(	PUNCT
ajiss-430	112	148	5	5	X
ajiss-430	112	149	)	)	PUNCT
ajiss-430	112	150	in	in	ADP
ajiss-430	112	151	the	the	DET
ajiss-430	112	152	longer	long	ADJ
ajiss-430	112	153	run	run	NOUN
ajiss-430	112	154	,	,	PUNCT
ajiss-430	112	155	when	when	SCONJ
ajiss-430	112	156	companies	company	NOUN
ajiss-430	112	157	are	be	AUX
ajiss-430	112	158	given	give	VERB
ajiss-430	112	159	the	the	DET
ajiss-430	112	160	power	power	NOUN
ajiss-430	112	161	to	to	PART
ajiss-430	112	162	distribute	distribute	VERB
ajiss-430	112	163	their	their	PRON
ajiss-430	112	164	zakat	zakat	NOUN
ajiss-430	112	165	to	to	ADP
ajiss-430	112	166	various	various	ADJ
ajiss-430	112	167	beneficiaries	beneficiary	NOUN
ajiss-430	112	168	,	,	PUNCT
ajiss-430	112	169	disclosing	disclose	VERB
ajiss-430	112	170	the	the	DET
ajiss-430	112	171	distribution	distribution	NOUN
ajiss-430	112	172	of	of	ADP
ajiss-430	112	173	zakat	zakat	NOUN
ajiss-430	112	174	payment	payment	NOUN
ajiss-430	112	175	to	to	ADP
ajiss-430	112	176	the	the	DET
ajiss-430	112	177	various	various	ADJ
ajiss-430	112	178	parties	party	NOUN
ajiss-430	112	179	in	in	ADP
ajiss-430	112	180	the	the	DET
ajiss-430	112	181	companies	company	NOUN
ajiss-430	112	182	’	'	PUNCT
ajiss-430	112	183	financial	financial	ADJ
ajiss-430	112	184	statements	statement	NOUN
ajiss-430	112	185	will	will	AUX
ajiss-430	112	186	be	be	AUX
ajiss-430	112	187	important	important	ADJ
ajiss-430	112	188	public	public	ADJ
ajiss-430	112	189	information.33	information.33	PROPN
ajiss-430	112	190	barjoyai	barjoyai	NOUN
ajiss-430	112	191	concentrates	concentrate	VERB
ajiss-430	112	192	more	more	ADV
ajiss-430	112	193	on	on	ADP
ajiss-430	112	194	the	the	DET
ajiss-430	112	195	disclosure	disclosure	NOUN
ajiss-430	112	196	perspective	perspective	NOUN
ajiss-430	112	197	and	and	CCONJ
ajiss-430	112	198	the	the	DET
ajiss-430	112	199	stakeholders	stakeholder	NOUN
ajiss-430	112	200	’	'	PUNCT
ajiss-430	112	201	perspective	perspective	NOUN
ajiss-430	112	202	.	.	PUNCT
ajiss-430	113	1	i	i	PRON
ajiss-430	113	2	,	,	PUNCT
ajiss-430	113	3	on	on	ADP
ajiss-430	113	4	the	the	DET
ajiss-430	113	5	other	other	ADJ
ajiss-430	113	6	hand	hand	NOUN
ajiss-430	113	7	,	,	PUNCT
ajiss-430	113	8	will	will	AUX
ajiss-430	113	9	elaborate	elaborate	VERB
ajiss-430	113	10	on	on	ADP
ajiss-430	113	11	the	the	DET
ajiss-430	113	12	above	above	ADJ
ajiss-430	113	13	points	point	NOUN
ajiss-430	113	14	and	and	CCONJ
ajiss-430	113	15	expound	expound	VERB
ajiss-430	113	16	upon	upon	SCONJ
ajiss-430	113	17	the	the	DET
ajiss-430	113	18	benefits	benefit	NOUN
ajiss-430	113	19	of	of	ADP
ajiss-430	113	20	having	have	VERB
ajiss-430	113	21	a	a	DET
ajiss-430	113	22	zas	za	NOUN
ajiss-430	113	23	.	.	PUNCT
ajiss-430	114	1	having	have	VERB
ajiss-430	114	2	a	a	DET
ajiss-430	114	3	zas	zas	NOUN
ajiss-430	114	4	may	may	AUX
ajiss-430	114	5	help	help	VERB
ajiss-430	114	6	to	to	PART
ajiss-430	114	7	reduce	reduce	VERB
ajiss-430	114	8	the	the	DET
ajiss-430	114	9	national	national	ADJ
ajiss-430	114	10	differences	difference	NOUN
ajiss-430	114	11	in	in	ADP
ajiss-430	114	12	the	the	DET
ajiss-430	114	13	practice	practice	NOUN
ajiss-430	114	14	of	of	ADP
ajiss-430	114	15	zakat	zakat	NOUN
ajiss-430	114	16	accounting	accounting	NOUN
ajiss-430	114	17	.	.	PUNCT
ajiss-430	115	1	according	accord	VERB
ajiss-430	115	2	to	to	ADP
ajiss-430	115	3	abdul	abdul	PROPN
ajiss-430	115	4	rahman,34	rahman,34	VERB
ajiss-430	115	5	the	the	DET
ajiss-430	115	6	main	main	ADJ
ajiss-430	115	7	purpose	purpose	NOUN
ajiss-430	115	8	of	of	ADP
ajiss-430	115	9	having	have	VERB
ajiss-430	115	10	a	a	DET
ajiss-430	115	11	standard	standard	ADJ
ajiss-430	115	12	accounting	accounting	NOUN
ajiss-430	115	13	practice	practice	NOUN
ajiss-430	115	14	is	be	AUX
ajiss-430	115	15	to	to	PART
ajiss-430	115	16	narrow	narrow	VERB
ajiss-430	115	17	the	the	DET
ajiss-430	115	18	differences	difference	NOUN
ajiss-430	115	19	among	among	ADP
ajiss-430	115	20	those	those	DET
ajiss-430	115	21	firms	firm	NOUN
ajiss-430	115	22	that	that	PRON
ajiss-430	115	23	pay	pay	VERB
ajiss-430	115	24	zakat	zakat	NOUN
ajiss-430	115	25	and	and	CCONJ
ajiss-430	115	26	the	the	DET
ajiss-430	115	27	zakat	zakat	NOUN
ajiss-430	115	28	authorities	authority	NOUN
ajiss-430	115	29	who	who	PRON
ajiss-430	115	30	manage	manage	VERB
ajiss-430	115	31	zakat	zakat	NOUN
ajiss-430	115	32	in	in	ADP
ajiss-430	115	33	the	the	DET
ajiss-430	115	34	disclosure	disclosure	NOUN
ajiss-430	115	35	statement	statement	NOUN
ajiss-430	115	36	,	,	PUNCT
ajiss-430	115	37	the	the	DET
ajiss-430	115	38	method	method	NOUN
ajiss-430	115	39	of	of	ADP
ajiss-430	115	40	measurement	measurement	NOUN
ajiss-430	115	41	,	,	PUNCT
ajiss-430	115	42	and	and	CCONJ
ajiss-430	115	43	the	the	DET
ajiss-430	115	44	method	method	NOUN
ajiss-430	115	45	of	of	ADP
ajiss-430	115	46	preabu	preabu	NOUN
ajiss-430	115	47	bakar	bakar	NOUN
ajiss-430	115	48	:	:	PUNCT
ajiss-430	115	49	a	a	DET
ajiss-430	115	50	zakat	zakat	NOUN
ajiss-430	115	51	accounting	accounting	NOUN
ajiss-430	115	52	standard	standard	PROPN
ajiss-430	115	53	(	(	PUNCT
ajiss-430	115	54	zas	zas	NOUN
ajiss-430	115	55	)	)	PUNCT
ajiss-430	115	56	83	83	NUM
ajiss-430	115	57	senting	sente	VERB
ajiss-430	115	58	data	datum	NOUN
ajiss-430	115	59	in	in	ADP
ajiss-430	115	60	financial	financial	ADJ
ajiss-430	115	61	statements	statement	NOUN
ajiss-430	115	62	.	.	PUNCT
ajiss-430	116	1	a	a	DET
ajiss-430	116	2	zas	zas	NOUN
ajiss-430	116	3	would	would	AUX
ajiss-430	116	4	provide	provide	VERB
ajiss-430	116	5	a	a	DET
ajiss-430	116	6	consistent	consistent	ADJ
ajiss-430	116	7	zakat	zakat	NOUN
ajiss-430	116	8	accounting	accounting	NOUN
ajiss-430	116	9	method	method	NOUN
ajiss-430	116	10	,	,	PUNCT
ajiss-430	116	11	which	which	PRON
ajiss-430	116	12	could	could	AUX
ajiss-430	116	13	reduce	reduce	VERB
ajiss-430	116	14	confusion	confusion	NOUN
ajiss-430	116	15	among	among	ADP
ajiss-430	116	16	the	the	DET
ajiss-430	116	17	corporations	corporation	NOUN
ajiss-430	116	18	in	in	ADP
ajiss-430	116	19	assessing	assess	VERB
ajiss-430	116	20	their	their	PRON
ajiss-430	116	21	zakat	zakat	NOUN
ajiss-430	116	22	due	due	ADJ
ajiss-430	116	23	.	.	PUNCT
ajiss-430	117	1	this	this	DET
ajiss-430	117	2	point	point	NOUN
ajiss-430	117	3	leads	lead	VERB
ajiss-430	117	4	to	to	ADP
ajiss-430	117	5	the	the	DET
ajiss-430	117	6	following	follow	VERB
ajiss-430	117	7	considerations	consideration	NOUN
ajiss-430	117	8	.	.	PUNCT
ajiss-430	118	1	the	the	DET
ajiss-430	118	2	current	current	ADJ
ajiss-430	118	3	practice	practice	NOUN
ajiss-430	118	4	,	,	PUNCT
ajiss-430	118	5	in	in	ADP
ajiss-430	118	6	which	which	PRON
ajiss-430	118	7	the	the	DET
ajiss-430	118	8	zakat	zakat	NOUN
ajiss-430	118	9	office	office	NOUN
ajiss-430	118	10	helps	help	VERB
ajiss-430	118	11	companies	company	NOUN
ajiss-430	118	12	assess	assess	VERB
ajiss-430	118	13	their	their	PRON
ajiss-430	118	14	zakat	zakat	NOUN
ajiss-430	118	15	due	due	ADJ
ajiss-430	118	16	,	,	PUNCT
ajiss-430	118	17	seems	seem	VERB
ajiss-430	118	18	to	to	PART
ajiss-430	118	19	be	be	AUX
ajiss-430	118	20	inefficient	inefficient	ADJ
ajiss-430	118	21	,	,	PUNCT
ajiss-430	118	22	ineffective	ineffective	ADJ
ajiss-430	118	23	,	,	PUNCT
ajiss-430	118	24	time	time	NOUN
ajiss-430	118	25	consuming	consuming	NOUN
ajiss-430	118	26	,	,	PUNCT
ajiss-430	118	27	and	and	CCONJ
ajiss-430	118	28	a	a	DET
ajiss-430	118	29	less	less	ADV
ajiss-430	118	30	practical	practical	ADJ
ajiss-430	118	31	approach	approach	NOUN
ajiss-430	118	32	.	.	PUNCT
ajiss-430	119	1	additionally	additionally	ADV
ajiss-430	119	2	,	,	PUNCT
ajiss-430	119	3	evidence	evidence	NOUN
ajiss-430	119	4	based	base	VERB
ajiss-430	119	5	on	on	ADP
ajiss-430	119	6	prior	prior	ADJ
ajiss-430	119	7	research	research	NOUN
ajiss-430	119	8	shows	show	VERB
ajiss-430	119	9	that	that	SCONJ
ajiss-430	119	10	a	a	DET
ajiss-430	119	11	lack	lack	NOUN
ajiss-430	119	12	of	of	ADP
ajiss-430	119	13	knowledge	knowledge	NOUN
ajiss-430	119	14	about	about	ADP
ajiss-430	119	15	zakat	zakat	PROPN
ajiss-430	119	16	may	may	AUX
ajiss-430	119	17	decrease	decrease	VERB
ajiss-430	119	18	the	the	DET
ajiss-430	119	19	company	company	NOUN
ajiss-430	119	20	’s	’s	PART
ajiss-430	119	21	desire	desire	NOUN
ajiss-430	119	22	to	to	PART
ajiss-430	119	23	pay	pay	VERB
ajiss-430	119	24	it.35	it.35	NOUN
ajiss-430	119	25	viewed	view	VERB
ajiss-430	119	26	from	from	ADP
ajiss-430	119	27	this	this	DET
ajiss-430	119	28	perspective	perspective	NOUN
ajiss-430	119	29	,	,	PUNCT
ajiss-430	119	30	implementing	implement	VERB
ajiss-430	119	31	a	a	DET
ajiss-430	119	32	zas	zas	NOUN
ajiss-430	119	33	might	might	AUX
ajiss-430	119	34	help	help	VERB
ajiss-430	119	35	people	people	NOUN
ajiss-430	119	36	become	become	VERB
ajiss-430	119	37	more	more	ADV
ajiss-430	119	38	knowledgeable	knowledgeable	ADJ
ajiss-430	119	39	about	about	ADP
ajiss-430	119	40	zakat	zakat	NOUN
ajiss-430	119	41	and	and	CCONJ
ajiss-430	119	42	thus	thus	ADV
ajiss-430	119	43	more	more	ADV
ajiss-430	119	44	willing	willing	ADJ
ajiss-430	119	45	to	to	PART
ajiss-430	119	46	pay	pay	VERB
ajiss-430	119	47	it	it	PRON
ajiss-430	119	48	.	.	PUNCT
ajiss-430	120	1	a	a	DET
ajiss-430	120	2	zas	zas	NOUN
ajiss-430	120	3	may	may	AUX
ajiss-430	120	4	also	also	ADV
ajiss-430	120	5	make	make	VERB
ajiss-430	120	6	it	it	PRON
ajiss-430	120	7	easier	easy	ADJ
ajiss-430	120	8	to	to	PART
ajiss-430	120	9	identify	identify	VERB
ajiss-430	120	10	the	the	DET
ajiss-430	120	11	applicable	applicable	ADJ
ajiss-430	120	12	assessment	assessment	NOUN
ajiss-430	120	13	method	method	NOUN
ajiss-430	120	14	.	.	PUNCT
ajiss-430	121	1	there	there	PRON
ajiss-430	121	2	is	be	VERB
ajiss-430	121	3	some	some	DET
ajiss-430	121	4	flexibility	flexibility	NOUN
ajiss-430	121	5	at	at	ADP
ajiss-430	121	6	present	present	ADJ
ajiss-430	121	7	;	;	PUNCT
ajiss-430	121	8	however	however	ADV
ajiss-430	121	9	,	,	PUNCT
ajiss-430	121	10	the	the	DET
ajiss-430	121	11	lack	lack	NOUN
ajiss-430	121	12	of	of	ADP
ajiss-430	121	13	a	a	DET
ajiss-430	121	14	standard	standard	NOUN
ajiss-430	121	15	allows	allow	VERB
ajiss-430	121	16	some	some	DET
ajiss-430	121	17	room	room	NOUN
ajiss-430	121	18	for	for	ADP
ajiss-430	121	19	getting	get	VERB
ajiss-430	121	20	around	around	ADP
ajiss-430	121	21	the	the	DET
ajiss-430	121	22	relevant	relevant	ADJ
ajiss-430	121	23	shari`ah	shari`ah	PROPN
ajiss-430	121	24	regulations	regulation	NOUN
ajiss-430	121	25	.	.	PUNCT
ajiss-430	122	1	if	if	SCONJ
ajiss-430	122	2	people	people	NOUN
ajiss-430	122	3	were	be	AUX
ajiss-430	122	4	clear	clear	ADJ
ajiss-430	122	5	on	on	ADP
ajiss-430	122	6	how	how	SCONJ
ajiss-430	122	7	to	to	PART
ajiss-430	122	8	determine	determine	VERB
ajiss-430	122	9	their	their	PRON
ajiss-430	122	10	zakat	zakat	NOUN
ajiss-430	122	11	due	due	ADJ
ajiss-430	122	12	,	,	PUNCT
ajiss-430	122	13	they	they	PRON
ajiss-430	122	14	might	might	AUX
ajiss-430	122	15	be	be	AUX
ajiss-430	122	16	encouraged	encourage	VERB
ajiss-430	122	17	to	to	PART
ajiss-430	122	18	actually	actually	ADV
ajiss-430	122	19	pay	pay	VERB
ajiss-430	122	20	it	it	PRON
ajiss-430	122	21	.	.	PUNCT
ajiss-430	123	1	the	the	DET
ajiss-430	123	2	ultimate	ultimate	ADJ
ajiss-430	123	3	benefit	benefit	NOUN
ajiss-430	123	4	of	of	ADP
ajiss-430	123	5	this	this	PRON
ajiss-430	123	6	would	would	AUX
ajiss-430	123	7	be	be	AUX
ajiss-430	123	8	the	the	DET
ajiss-430	123	9	increased	increase	VERB
ajiss-430	123	10	amount	amount	NOUN
ajiss-430	123	11	of	of	ADP
ajiss-430	123	12	zakat	zakat	NOUN
ajiss-430	123	13	available	available	ADJ
ajiss-430	123	14	to	to	PART
ajiss-430	123	15	benefit	benefit	VERB
ajiss-430	123	16	muslim	muslim	ADJ
ajiss-430	123	17	society	society	NOUN
ajiss-430	123	18	as	as	ADP
ajiss-430	123	19	a	a	DET
ajiss-430	123	20	whole	whole	NOUN
ajiss-430	123	21	.	.	PUNCT
ajiss-430	124	1	this	this	PRON
ajiss-430	124	2	,	,	PUNCT
ajiss-430	124	3	apparently	apparently	ADV
ajiss-430	124	4	,	,	PUNCT
ajiss-430	124	5	is	be	AUX
ajiss-430	124	6	consistent	consistent	ADJ
ajiss-430	124	7	with	with	ADP
ajiss-430	124	8	the	the	DET
ajiss-430	124	9	concept	concept	NOUN
ajiss-430	124	10	of	of	ADP
ajiss-430	124	11	the	the	DET
ajiss-430	124	12	public	public	ADJ
ajiss-430	124	13	good	good	NOUN
ajiss-430	124	14	,	,	PUNCT
ajiss-430	124	15	which	which	PRON
ajiss-430	124	16	islam	islam	PROPN
ajiss-430	124	17	strongly	strongly	ADV
ajiss-430	124	18	favors	favor	VERB
ajiss-430	124	19	,	,	PUNCT
ajiss-430	124	20	in	in	ADP
ajiss-430	124	21	deriving	derive	VERB
ajiss-430	124	22	appropriate	appropriate	ADJ
ajiss-430	124	23	rules	rule	NOUN
ajiss-430	124	24	for	for	ADP
ajiss-430	124	25	economic	economic	ADJ
ajiss-430	124	26	transactions	transaction	NOUN
ajiss-430	124	27	.	.	PUNCT
ajiss-430	125	1	disclosure	disclosure	NOUN
ajiss-430	125	2	requirements	requirement	NOUN
ajiss-430	125	3	,	,	PUNCT
ajiss-430	125	4	which	which	PRON
ajiss-430	125	5	may	may	AUX
ajiss-430	125	6	cover	cover	VERB
ajiss-430	125	7	the	the	DET
ajiss-430	125	8	method	method	NOUN
ajiss-430	125	9	of	of	ADP
ajiss-430	125	10	zakat	zakat	PROPN
ajiss-430	125	11	assessment	assessment	NOUN
ajiss-430	125	12	,	,	PUNCT
ajiss-430	125	13	the	the	DET
ajiss-430	125	14	amount	amount	NOUN
ajiss-430	125	15	of	of	ADP
ajiss-430	125	16	zakat	zakat	NOUN
ajiss-430	125	17	paid	pay	VERB
ajiss-430	125	18	,	,	PUNCT
ajiss-430	125	19	and	and	CCONJ
ajiss-430	125	20	to	to	PART
ajiss-430	125	21	whom	whom	PRON
ajiss-430	125	22	it	it	PRON
ajiss-430	125	23	was	be	AUX
ajiss-430	125	24	paid	pay	VERB
ajiss-430	125	25	,	,	PUNCT
ajiss-430	125	26	may	may	AUX
ajiss-430	125	27	also	also	ADV
ajiss-430	125	28	help	help	VERB
ajiss-430	125	29	stakeholders	stakeholder	NOUN
ajiss-430	125	30	make	make	VERB
ajiss-430	125	31	informed	informed	ADJ
ajiss-430	125	32	decisions	decision	NOUN
ajiss-430	125	33	.	.	PUNCT
ajiss-430	126	1	these	these	DET
ajiss-430	126	2	stakeholders	stakeholder	NOUN
ajiss-430	126	3	,	,	PUNCT
ajiss-430	126	4	who	who	PRON
ajiss-430	126	5	are	be	AUX
ajiss-430	126	6	mainly	mainly	ADV
ajiss-430	126	7	the	the	DET
ajiss-430	126	8	users	user	NOUN
ajiss-430	126	9	of	of	ADP
ajiss-430	126	10	the	the	DET
ajiss-430	126	11	zakat	zakat	NOUN
ajiss-430	126	12	information	information	NOUN
ajiss-430	126	13	provided	provide	VERB
ajiss-430	126	14	by	by	ADP
ajiss-430	126	15	the	the	DET
ajiss-430	126	16	company	company	NOUN
ajiss-430	126	17	,	,	PUNCT
ajiss-430	126	18	would	would	AUX
ajiss-430	126	19	include	include	VERB
ajiss-430	126	20	potential	potential	ADJ
ajiss-430	126	21	and	and	CCONJ
ajiss-430	126	22	existing	exist	VERB
ajiss-430	126	23	investors	investor	NOUN
ajiss-430	126	24	or	or	CCONJ
ajiss-430	126	25	shareholders	shareholder	NOUN
ajiss-430	126	26	,	,	PUNCT
ajiss-430	126	27	employees	employee	NOUN
ajiss-430	126	28	,	,	PUNCT
ajiss-430	126	29	customers	customer	NOUN
ajiss-430	126	30	,	,	PUNCT
ajiss-430	126	31	and	and	CCONJ
ajiss-430	126	32	the	the	DET
ajiss-430	126	33	muslim	muslim	ADJ
ajiss-430	126	34	public	public	NOUN
ajiss-430	126	35	at	at	ADP
ajiss-430	126	36	large	large	ADJ
ajiss-430	126	37	.	.	PUNCT
ajiss-430	127	1	they	they	PRON
ajiss-430	127	2	would	would	AUX
ajiss-430	127	3	be	be	AUX
ajiss-430	127	4	better	well	ADV
ajiss-430	127	5	able	able	ADJ
ajiss-430	127	6	to	to	PART
ajiss-430	127	7	value	value	VERB
ajiss-430	127	8	the	the	DET
ajiss-430	127	9	company	company	NOUN
ajiss-430	127	10	’s	’s	PART
ajiss-430	127	11	commitment	commitment	NOUN
ajiss-430	127	12	to	to	ADP
ajiss-430	127	13	islamic	islamic	ADJ
ajiss-430	127	14	precepts	precept	NOUN
ajiss-430	127	15	and	and	CCONJ
ajiss-430	127	16	,	,	PUNCT
ajiss-430	127	17	as	as	ADP
ajiss-430	127	18	a	a	DET
ajiss-430	127	19	result	result	NOUN
ajiss-430	127	20	,	,	PUNCT
ajiss-430	127	21	the	the	DET
ajiss-430	127	22	company	company	NOUN
ajiss-430	127	23	might	might	AUX
ajiss-430	127	24	be	be	AUX
ajiss-430	127	25	able	able	ADJ
ajiss-430	127	26	to	to	PART
ajiss-430	127	27	project	project	VERB
ajiss-430	127	28	its	its	PRON
ajiss-430	127	29	image	image	NOUN
ajiss-430	127	30	in	in	ADP
ajiss-430	127	31	terms	term	NOUN
ajiss-430	127	32	of	of	ADP
ajiss-430	127	33	how	how	SCONJ
ajiss-430	127	34	it	it	PRON
ajiss-430	127	35	is	be	AUX
ajiss-430	127	36	fulfilling	fulfil	VERB
ajiss-430	127	37	its	its	PRON
ajiss-430	127	38	social	social	ADJ
ajiss-430	127	39	responsibility.36	responsibility.36	NOUN
ajiss-430	127	40	if	if	SCONJ
ajiss-430	127	41	the	the	DET
ajiss-430	127	42	stockholders	stockholder	NOUN
ajiss-430	127	43	are	be	AUX
ajiss-430	127	44	happy	happy	ADJ
ajiss-430	127	45	with	with	ADP
ajiss-430	127	46	such	such	ADJ
ajiss-430	127	47	information	information	NOUN
ajiss-430	127	48	,	,	PUNCT
ajiss-430	127	49	or	or	CCONJ
ajiss-430	127	50	with	with	ADP
ajiss-430	127	51	knowing	know	VERB
ajiss-430	127	52	how	how	SCONJ
ajiss-430	127	53	the	the	DET
ajiss-430	127	54	company	company	NOUN
ajiss-430	127	55	measures	measure	VERB
ajiss-430	127	56	its	its	PRON
ajiss-430	127	57	zakat	zakat	NOUN
ajiss-430	127	58	obligation	obligation	NOUN
ajiss-430	127	59	and	and	CCONJ
ajiss-430	127	60	where	where	SCONJ
ajiss-430	127	61	it	it	PRON
ajiss-430	127	62	sends	send	VERB
ajiss-430	127	63	this	this	DET
ajiss-430	127	64	money	money	NOUN
ajiss-430	127	65	,	,	PUNCT
ajiss-430	127	66	the	the	DET
ajiss-430	127	67	company	company	NOUN
ajiss-430	127	68	may	may	AUX
ajiss-430	127	69	actually	actually	ADV
ajiss-430	127	70	increase	increase	VERB
ajiss-430	127	71	its	its	PRON
ajiss-430	127	72	goodwill	goodwill	NOUN
ajiss-430	127	73	capital	capital	NOUN
ajiss-430	127	74	.	.	PUNCT
ajiss-430	128	1	additionally	additionally	ADV
ajiss-430	128	2	,	,	PUNCT
ajiss-430	128	3	a	a	DET
ajiss-430	128	4	zas	zas	NOUN
ajiss-430	128	5	would	would	AUX
ajiss-430	128	6	be	be	AUX
ajiss-430	128	7	very	very	ADV
ajiss-430	128	8	useful	useful	ADJ
ajiss-430	128	9	for	for	ADP
ajiss-430	128	10	a	a	DET
ajiss-430	128	11	zakat	zakat	NOUN
ajiss-430	128	12	center	center	NOUN
ajiss-430	128	13	,	,	PUNCT
ajiss-430	128	14	for	for	SCONJ
ajiss-430	128	15	it	it	PRON
ajiss-430	128	16	would	would	AUX
ajiss-430	128	17	allow	allow	VERB
ajiss-430	128	18	the	the	DET
ajiss-430	128	19	center	center	NOUN
ajiss-430	128	20	’s	’s	PART
ajiss-430	128	21	employees	employee	NOUN
ajiss-430	128	22	to	to	PART
ajiss-430	128	23	see	see	VERB
ajiss-430	128	24	any	any	DET
ajiss-430	128	25	trend	trend	NOUN
ajiss-430	128	26	in	in	ADP
ajiss-430	128	27	the	the	DET
ajiss-430	128	28	zakat	zakat	NOUN
ajiss-430	128	29	payments	payment	NOUN
ajiss-430	128	30	made	make	VERB
ajiss-430	128	31	by	by	ADP
ajiss-430	128	32	these	these	DET
ajiss-430	128	33	companies	company	NOUN
ajiss-430	128	34	.	.	PUNCT
ajiss-430	129	1	a	a	DET
ajiss-430	129	2	zas	zas	NOUN
ajiss-430	129	3	allows	allow	VERB
ajiss-430	129	4	a	a	DET
ajiss-430	129	5	comparison	comparison	NOUN
ajiss-430	129	6	to	to	PART
ajiss-430	129	7	be	be	AUX
ajiss-430	129	8	made	make	VERB
ajiss-430	129	9	across	across	ADP
ajiss-430	129	10	several	several	ADJ
ajiss-430	129	11	years	year	NOUN
ajiss-430	129	12	and	and	CCONJ
ajiss-430	129	13	across	across	ADP
ajiss-430	129	14	different	different	ADJ
ajiss-430	129	15	companies	company	NOUN
ajiss-430	129	16	.	.	PUNCT
ajiss-430	130	1	hopefully	hopefully	ADV
ajiss-430	130	2	,	,	PUNCT
ajiss-430	130	3	a	a	DET
ajiss-430	130	4	zas	zas	NOUN
ajiss-430	130	5	would	would	AUX
ajiss-430	130	6	help	help	VERB
ajiss-430	130	7	these	these	DET
ajiss-430	130	8	companies	company	NOUN
ajiss-430	130	9	adopt	adopt	VERB
ajiss-430	130	10	a	a	DET
ajiss-430	130	11	consistent	consistent	ADJ
ajiss-430	130	12	approach	approach	NOUN
ajiss-430	130	13	in	in	ADP
ajiss-430	130	14	their	their	PRON
ajiss-430	130	15	zakat	zakat	NOUN
ajiss-430	130	16	accounting	accounting	NOUN
ajiss-430	130	17	practices	practice	NOUN
ajiss-430	130	18	.	.	PUNCT
ajiss-430	131	1	this	this	DET
ajiss-430	131	2	comparative	comparative	ADJ
ajiss-430	131	3	information	information	NOUN
ajiss-430	131	4	would	would	AUX
ajiss-430	131	5	help	help	VERB
ajiss-430	131	6	zakat	zakat	NOUN
ajiss-430	131	7	centers	center	NOUN
ajiss-430	131	8	improve	improve	VERB
ajiss-430	131	9	their	their	PRON
ajiss-430	131	10	marketing	marketing	NOUN
ajiss-430	131	11	or	or	CCONJ
ajiss-430	131	12	strategic	strategic	ADJ
ajiss-430	131	13	planning	planning	NOUN
ajiss-430	131	14	,	,	PUNCT
ajiss-430	131	15	both	both	CCONJ
ajiss-430	131	16	in	in	ADP
ajiss-430	131	17	terms	term	NOUN
ajiss-430	131	18	of	of	ADP
ajiss-430	131	19	collection	collection	NOUN
ajiss-430	131	20	and	and	CCONJ
ajiss-430	131	21	distribution	distribution	NOUN
ajiss-430	131	22	.	.	PUNCT
ajiss-430	132	1	looking	look	VERB
ajiss-430	132	2	at	at	ADP
ajiss-430	132	3	this	this	DET
ajiss-430	132	4	issue	issue	NOUN
ajiss-430	132	5	from	from	ADP
ajiss-430	132	6	the	the	DET
ajiss-430	132	7	federal	federal	ADJ
ajiss-430	132	8	government	government	NOUN
ajiss-430	132	9	’s	’s	PART
ajiss-430	132	10	viewpoint	viewpoint	NOUN
ajiss-430	132	11	,	,	PUNCT
ajiss-430	132	12	its	its	PRON
ajiss-430	132	13	employees	employee	NOUN
ajiss-430	132	14	should	should	AUX
ajiss-430	132	15	realize	realize	VERB
ajiss-430	132	16	that	that	SCONJ
ajiss-430	132	17	this	this	DET
ajiss-430	132	18	special	special	ADJ
ajiss-430	132	19	deduction	deduction	NOUN
ajiss-430	132	20	,	,	PUNCT
ajiss-430	132	21	regardless	regardless	ADV
ajiss-430	132	22	of	of	ADP
ajiss-430	132	23	its	its	PRON
ajiss-430	132	24	size	size	NOUN
ajiss-430	132	25	,	,	PUNCT
ajiss-430	132	26	84	84	NUM
ajiss-430	132	27	the	the	DET
ajiss-430	132	28	american	american	PROPN
ajiss-430	132	29	journal	journal	PROPN
ajiss-430	132	30	of	of	ADP
ajiss-430	132	31	islamic	islamic	ADJ
ajiss-430	132	32	social	social	PROPN
ajiss-430	132	33	sciences	sciences	PROPN
ajiss-430	132	34	24:4	24:4	NUM
ajiss-430	132	35	will	will	AUX
ajiss-430	132	36	affect	affect	VERB
ajiss-430	132	37	their	their	PRON
ajiss-430	132	38	collection	collection	NOUN
ajiss-430	132	39	of	of	ADP
ajiss-430	132	40	the	the	DET
ajiss-430	132	41	business	business	NOUN
ajiss-430	132	42	sector	sector	NOUN
ajiss-430	132	43	’s	’s	PART
ajiss-430	132	44	annual	annual	ADJ
ajiss-430	132	45	income	income	NOUN
ajiss-430	132	46	tax.37	tax.37	NOUN
ajiss-430	132	47	thus	thus	ADV
ajiss-430	132	48	,	,	PUNCT
ajiss-430	132	49	it	it	PRON
ajiss-430	132	50	should	should	AUX
ajiss-430	132	51	be	be	AUX
ajiss-430	132	52	of	of	ADP
ajiss-430	132	53	concern	concern	NOUN
ajiss-430	132	54	to	to	ADP
ajiss-430	132	55	them	they	PRON
ajiss-430	132	56	in	in	ADP
ajiss-430	132	57	ensuring	ensure	VERB
ajiss-430	132	58	that	that	SCONJ
ajiss-430	132	59	the	the	DET
ajiss-430	132	60	special	special	ADJ
ajiss-430	132	61	deduction	deduction	NOUN
ajiss-430	132	62	,	,	PUNCT
ajiss-430	132	63	as	as	SCONJ
ajiss-430	132	64	claimed	claim	VERB
ajiss-430	132	65	by	by	ADP
ajiss-430	132	66	the	the	DET
ajiss-430	132	67	companies	company	NOUN
ajiss-430	132	68	,	,	PUNCT
ajiss-430	132	69	reflects	reflect	VERB
ajiss-430	132	70	the	the	DET
ajiss-430	132	71	true	true	ADJ
ajiss-430	132	72	and	and	CCONJ
ajiss-430	132	73	fair	fair	ADJ
ajiss-430	132	74	value	value	NOUN
ajiss-430	132	75	of	of	ADP
ajiss-430	132	76	the	the	DET
ajiss-430	132	77	amount	amount	NOUN
ajiss-430	132	78	of	of	ADP
ajiss-430	132	79	zakat	zakat	NOUN
ajiss-430	132	80	actually	actually	ADV
ajiss-430	132	81	payable	payable	ADJ
ajiss-430	132	82	and	and	CCONJ
ajiss-430	132	83	paid	pay	VERB
ajiss-430	132	84	by	by	ADP
ajiss-430	132	85	the	the	DET
ajiss-430	132	86	latter	latter	ADJ
ajiss-430	132	87	,	,	PUNCT
ajiss-430	132	88	and	and	CCONJ
ajiss-430	132	89	not	not	PART
ajiss-430	132	90	otherwise	otherwise	ADV
ajiss-430	132	91	.	.	PUNCT
ajiss-430	133	1	as	as	ADP
ajiss-430	133	2	for	for	ADP
ajiss-430	133	3	the	the	DET
ajiss-430	133	4	latter	latter	ADJ
ajiss-430	133	5	,	,	PUNCT
ajiss-430	133	6	the	the	DET
ajiss-430	133	7	companies	company	NOUN
ajiss-430	133	8	’	'	PUNCT
ajiss-430	133	9	zakat	zakat	NOUN
ajiss-430	133	10	information	information	NOUN
ajiss-430	133	11	may	may	AUX
ajiss-430	133	12	help	help	VERB
ajiss-430	133	13	them	they	PRON
ajiss-430	133	14	become	become	VERB
ajiss-430	133	15	better	well	ADV
ajiss-430	133	16	informed	inform	VERB
ajiss-430	133	17	of	of	ADP
ajiss-430	133	18	the	the	DET
ajiss-430	133	19	zakat	zakat	NOUN
ajiss-430	133	20	liability	liability	NOUN
ajiss-430	133	21	and	and	CCONJ
ajiss-430	133	22	the	the	DET
ajiss-430	133	23	financial	financial	ADJ
ajiss-430	133	24	burden	burden	NOUN
ajiss-430	133	25	placed	place	VERB
ajiss-430	133	26	upon	upon	SCONJ
ajiss-430	133	27	business	business	NOUN
ajiss-430	133	28	entities	entity	NOUN
ajiss-430	133	29	currently	currently	ADV
ajiss-430	133	30	paying	pay	VERB
ajiss-430	133	31	both	both	CCONJ
ajiss-430	133	32	the	the	DET
ajiss-430	133	33	zakat	zakat	NOUN
ajiss-430	133	34	and	and	CCONJ
ajiss-430	133	35	the	the	DET
ajiss-430	133	36	income	income	NOUN
ajiss-430	133	37	tax.38	tax.38	NOUN
ajiss-430	133	38	based	base	VERB
ajiss-430	133	39	on	on	ADP
ajiss-430	133	40	this	this	DET
ajiss-430	133	41	motivation	motivation	NOUN
ajiss-430	133	42	,	,	PUNCT
ajiss-430	133	43	the	the	DET
ajiss-430	133	44	federal	federal	ADJ
ajiss-430	133	45	government	government	NOUN
ajiss-430	133	46	should	should	AUX
ajiss-430	133	47	think	think	VERB
ajiss-430	133	48	about	about	ADP
ajiss-430	133	49	devising	devise	VERB
ajiss-430	133	50	a	a	DET
ajiss-430	133	51	proper	proper	ADJ
ajiss-430	133	52	regulatory	regulatory	ADJ
ajiss-430	133	53	framework	framework	NOUN
ajiss-430	133	54	for	for	ADP
ajiss-430	133	55	the	the	DET
ajiss-430	133	56	zakat	zakat	NOUN
ajiss-430	133	57	system	system	NOUN
ajiss-430	133	58	that	that	PRON
ajiss-430	133	59	,	,	PUNCT
ajiss-430	133	60	among	among	ADP
ajiss-430	133	61	other	other	ADJ
ajiss-430	133	62	things	thing	NOUN
ajiss-430	133	63	,	,	PUNCT
ajiss-430	133	64	can	can	AUX
ajiss-430	133	65	be	be	AUX
ajiss-430	133	66	served	serve	VERB
ajiss-430	133	67	by	by	ADP
ajiss-430	133	68	having	have	VERB
ajiss-430	133	69	a	a	DET
ajiss-430	133	70	zas	za	NOUN
ajiss-430	133	71	.	.	PUNCT
ajiss-430	134	1	the	the	DET
ajiss-430	134	2	above	above	ADJ
ajiss-430	134	3	discussion	discussion	NOUN
ajiss-430	134	4	showed	show	VERB
ajiss-430	134	5	that	that	SCONJ
ajiss-430	134	6	the	the	DET
ajiss-430	134	7	goal	goal	NOUN
ajiss-430	134	8	of	of	ADP
ajiss-430	134	9	having	have	VERB
ajiss-430	134	10	a	a	DET
ajiss-430	134	11	zas	zas	NOUN
ajiss-430	134	12	is	be	AUX
ajiss-430	134	13	not	not	PART
ajiss-430	134	14	merely	merely	ADV
ajiss-430	134	15	to	to	PART
ajiss-430	134	16	standardize	standardize	VERB
ajiss-430	134	17	the	the	DET
ajiss-430	134	18	zakat	zakat	NOUN
ajiss-430	134	19	practices	practice	NOUN
ajiss-430	134	20	among	among	ADP
ajiss-430	134	21	companies	company	NOUN
ajiss-430	134	22	,	,	PUNCT
ajiss-430	134	23	but	but	CCONJ
ajiss-430	134	24	also	also	ADV
ajiss-430	134	25	–	–	PUNCT
ajiss-430	134	26	and	and	CCONJ
ajiss-430	134	27	equally	equally	ADV
ajiss-430	134	28	important	important	ADJ
ajiss-430	134	29	–	–	PUNCT
ajiss-430	134	30	to	to	PART
ajiss-430	134	31	serve	serve	VERB
ajiss-430	134	32	the	the	DET
ajiss-430	134	33	stakeholders	stakeholder	NOUN
ajiss-430	134	34	and/or	and/or	CCONJ
ajiss-430	134	35	the	the	DET
ajiss-430	134	36	public	public	ADJ
ajiss-430	134	37	benefit	benefit	NOUN
ajiss-430	134	38	.	.	PUNCT
ajiss-430	135	1	the	the	DET
ajiss-430	135	2	parties	party	NOUN
ajiss-430	135	3	that	that	PRON
ajiss-430	135	4	a	a	DET
ajiss-430	135	5	zas	zas	NOUN
ajiss-430	135	6	would	would	AUX
ajiss-430	135	7	serve	serve	VERB
ajiss-430	135	8	are	be	AUX
ajiss-430	135	9	wide	wide	ADV
ajiss-430	135	10	-	-	PUNCT
ajiss-430	135	11	ranging	ranging	NOUN
ajiss-430	135	12	:	:	PUNCT
ajiss-430	135	13	the	the	DET
ajiss-430	135	14	company	company	NOUN
ajiss-430	135	15	involved	involve	VERB
ajiss-430	135	16	,	,	PUNCT
ajiss-430	135	17	its	its	PRON
ajiss-430	135	18	shareholders	shareholder	NOUN
ajiss-430	135	19	and	and	CCONJ
ajiss-430	135	20	stakeholders	stakeholder	NOUN
ajiss-430	135	21	,	,	PUNCT
ajiss-430	135	22	the	the	DET
ajiss-430	135	23	zakat	zakat	NOUN
ajiss-430	135	24	center	center	NOUN
ajiss-430	135	25	(	(	PUNCT
ajiss-430	135	26	i.e.	i.e.	X
ajiss-430	135	27	,	,	PUNCT
ajiss-430	135	28	zakat	zakat	NOUN
ajiss-430	135	29	collector	collector	NOUN
ajiss-430	135	30	)	)	PUNCT
ajiss-430	135	31	,	,	PUNCT
ajiss-430	135	32	the	the	DET
ajiss-430	135	33	state	state	NOUN
ajiss-430	135	34	and	and	CCONJ
ajiss-430	135	35	federal	federal	ADJ
ajiss-430	135	36	governments	government	NOUN
ajiss-430	135	37	,	,	PUNCT
ajiss-430	135	38	the	the	DET
ajiss-430	135	39	zakat	zakat	NOUN
ajiss-430	135	40	beneficiaries	beneficiary	NOUN
ajiss-430	135	41	,	,	PUNCT
ajiss-430	135	42	and	and	CCONJ
ajiss-430	135	43	the	the	DET
ajiss-430	135	44	muslim	muslim	ADJ
ajiss-430	135	45	public	public	NOUN
ajiss-430	135	46	at	at	ADP
ajiss-430	135	47	large	large	ADJ
ajiss-430	135	48	.	.	PUNCT
ajiss-430	136	1	implementing	implement	VERB
ajiss-430	136	2	a	a	DET
ajiss-430	136	3	zas	zas	NOUN
ajiss-430	136	4	admittedly	admittedly	ADV
ajiss-430	136	5	,	,	PUNCT
ajiss-430	136	6	in	in	ADP
ajiss-430	136	7	order	order	NOUN
ajiss-430	136	8	to	to	PART
ajiss-430	136	9	ensure	ensure	VERB
ajiss-430	136	10	the	the	DET
ajiss-430	136	11	feasibility	feasibility	NOUN
ajiss-430	136	12	of	of	ADP
ajiss-430	136	13	a	a	DET
ajiss-430	136	14	zas	za	NOUN
ajiss-430	136	15	,	,	PUNCT
ajiss-430	136	16	various	various	ADJ
ajiss-430	136	17	constituencies	constituency	NOUN
ajiss-430	136	18	need	need	VERB
ajiss-430	136	19	to	to	PART
ajiss-430	136	20	be	be	AUX
ajiss-430	136	21	involved	involve	VERB
ajiss-430	136	22	and	and	CCONJ
ajiss-430	136	23	participate	participate	VERB
ajiss-430	136	24	.	.	PUNCT
ajiss-430	137	1	this	this	DET
ajiss-430	137	2	noble	noble	ADJ
ajiss-430	137	3	mission	mission	NOUN
ajiss-430	137	4	may	may	AUX
ajiss-430	137	5	not	not	PART
ajiss-430	137	6	become	become	VERB
ajiss-430	137	7	a	a	DET
ajiss-430	137	8	reality	reality	NOUN
ajiss-430	137	9	if	if	SCONJ
ajiss-430	137	10	it	it	PRON
ajiss-430	137	11	is	be	AUX
ajiss-430	137	12	no	no	PRON
ajiss-430	137	13	more	more	ADJ
ajiss-430	137	14	than	than	ADP
ajiss-430	137	15	just	just	ADV
ajiss-430	137	16	a	a	DET
ajiss-430	137	17	one	one	NUM
ajiss-430	137	18	-	-	PUNCT
ajiss-430	137	19	person	person	NOUN
ajiss-430	137	20	show	show	NOUN
ajiss-430	137	21	.	.	PUNCT
ajiss-430	138	1	in	in	ADP
ajiss-430	138	2	this	this	DET
ajiss-430	138	3	paper	paper	NOUN
ajiss-430	138	4	,	,	PUNCT
ajiss-430	138	5	i	i	PRON
ajiss-430	138	6	call	call	VERB
ajiss-430	138	7	for	for	SCONJ
ajiss-430	138	8	the	the	DET
ajiss-430	138	9	following	follow	VERB
ajiss-430	138	10	parties	party	NOUN
ajiss-430	138	11	to	to	PART
ajiss-430	138	12	take	take	VERB
ajiss-430	138	13	an	an	DET
ajiss-430	138	14	interest	interest	NOUN
ajiss-430	138	15	and	and	CCONJ
ajiss-430	138	16	participate	participate	VERB
ajiss-430	138	17	in	in	ADP
ajiss-430	138	18	developing	develop	VERB
ajiss-430	138	19	a	a	DET
ajiss-430	138	20	zas	za	NOUN
ajiss-430	138	21	:	:	PUNCT
ajiss-430	138	22	the	the	DET
ajiss-430	138	23	malaysian	malaysian	ADJ
ajiss-430	138	24	central	central	PROPN
ajiss-430	138	25	bank	bank	PROPN
ajiss-430	138	26	or	or	CCONJ
ajiss-430	138	27	the	the	DET
ajiss-430	138	28	government	government	NOUN
ajiss-430	138	29	,	,	PUNCT
ajiss-430	138	30	the	the	DET
ajiss-430	138	31	malaysian	malaysian	PROPN
ajiss-430	138	32	accounting	accounting	PROPN
ajiss-430	138	33	standard	standard	PROPN
ajiss-430	138	34	board	board	PROPN
ajiss-430	138	35	(	(	PUNCT
ajiss-430	138	36	masb	masb	PROPN
ajiss-430	138	37	)	)	PUNCT
ajiss-430	138	38	,	,	PUNCT
ajiss-430	138	39	the	the	DET
ajiss-430	138	40	state	state	NOUN
ajiss-430	138	41	religious	religious	ADJ
ajiss-430	138	42	councils	council	NOUN
ajiss-430	138	43	(	(	PUNCT
ajiss-430	138	44	sircs	sircs	NOUN
ajiss-430	138	45	)	)	PUNCT
ajiss-430	138	46	or	or	CCONJ
ajiss-430	138	47	zakat	zakat	NOUN
ajiss-430	138	48	centers	center	NOUN
ajiss-430	138	49	,	,	PUNCT
ajiss-430	138	50	accountants	accountant	NOUN
ajiss-430	138	51	and	and	CCONJ
ajiss-430	138	52	auditors	auditor	NOUN
ajiss-430	138	53	,	,	PUNCT
ajiss-430	138	54	academicians	academician	NOUN
ajiss-430	138	55	and	and	CCONJ
ajiss-430	138	56	researchers	researcher	NOUN
ajiss-430	138	57	,	,	PUNCT
ajiss-430	138	58	muslim	muslim	ADJ
ajiss-430	138	59	jurists	jurists	PROPN
ajiss-430	138	60	,	,	PUNCT
ajiss-430	138	61	and	and	CCONJ
ajiss-430	138	62	the	the	DET
ajiss-430	138	63	inland	inland	ADJ
ajiss-430	138	64	revenue	revenue	NOUN
ajiss-430	138	65	board	board	PROPN
ajiss-430	138	66	(	(	PUNCT
ajiss-430	138	67	irb	irb	PROPN
ajiss-430	138	68	)	)	PUNCT
ajiss-430	138	69	.	.	PUNCT
ajiss-430	139	1	the	the	DET
ajiss-430	139	2	malaysian	malaysian	ADJ
ajiss-430	139	3	government	government	NOUN
ajiss-430	139	4	could	could	AUX
ajiss-430	139	5	give	give	VERB
ajiss-430	139	6	moral	moral	ADJ
ajiss-430	139	7	and	and	CCONJ
ajiss-430	139	8	financial	financial	ADJ
ajiss-430	139	9	support	support	NOUN
ajiss-430	139	10	to	to	ADP
ajiss-430	139	11	this	this	DET
ajiss-430	139	12	process	process	NOUN
ajiss-430	139	13	.	.	PUNCT
ajiss-430	140	1	it	it	PRON
ajiss-430	140	2	is	be	AUX
ajiss-430	140	3	argued	argue	VERB
ajiss-430	140	4	here	here	ADV
ajiss-430	140	5	that	that	SCONJ
ajiss-430	140	6	,	,	PUNCT
ajiss-430	140	7	in	in	ADP
ajiss-430	140	8	line	line	NOUN
ajiss-430	140	9	with	with	ADP
ajiss-430	140	10	the	the	DET
ajiss-430	140	11	concept	concept	NOUN
ajiss-430	140	12	of	of	ADP
ajiss-430	140	13	islam	islam	PROPN
ajiss-430	140	14	hadhari	hadhari	PROPN
ajiss-430	140	15	being	be	AUX
ajiss-430	140	16	propagated,39	propagated,39	NOUN
ajiss-430	140	17	the	the	DET
ajiss-430	140	18	federal	federal	ADJ
ajiss-430	140	19	government	government	NOUN
ajiss-430	140	20	should	should	AUX
ajiss-430	140	21	play	play	VERB
ajiss-430	140	22	a	a	DET
ajiss-430	140	23	certain	certain	ADJ
ajiss-430	140	24	role	role	NOUN
ajiss-430	140	25	in	in	ADP
ajiss-430	140	26	promoting	promote	VERB
ajiss-430	140	27	a	a	DET
ajiss-430	140	28	regulated	regulated	ADJ
ajiss-430	140	29	and	and	CCONJ
ajiss-430	140	30	proper	proper	ADJ
ajiss-430	140	31	zakat	zakat	NOUN
ajiss-430	140	32	system	system	NOUN
ajiss-430	140	33	.	.	PUNCT
ajiss-430	141	1	throughout	throughout	ADP
ajiss-430	141	2	islamic	islamic	ADJ
ajiss-430	141	3	history	history	NOUN
ajiss-430	141	4	,	,	PUNCT
ajiss-430	141	5	zakat	zakat	PROPN
ajiss-430	141	6	was	be	AUX
ajiss-430	141	7	the	the	DET
ajiss-430	141	8	centerpiece	centerpiece	NOUN
ajiss-430	141	9	of	of	ADP
ajiss-430	141	10	the	the	DET
ajiss-430	141	11	islamic	islamic	ADJ
ajiss-430	141	12	fiscal	fiscal	ADJ
ajiss-430	141	13	system	system	NOUN
ajiss-430	141	14	.	.	PUNCT
ajiss-430	142	1	moreover	moreover	ADV
ajiss-430	142	2	,	,	PUNCT
ajiss-430	142	3	this	this	DET
ajiss-430	142	4	effective	effective	ADJ
ajiss-430	142	5	tool	tool	NOUN
ajiss-430	142	6	may	may	AUX
ajiss-430	142	7	contribute	contribute	VERB
ajiss-430	142	8	to	to	ADP
ajiss-430	142	9	the	the	DET
ajiss-430	142	10	nation	nation	NOUN
ajiss-430	142	11	’s	’s	PART
ajiss-430	142	12	economic	economic	ADJ
ajiss-430	142	13	growth	growth	NOUN
ajiss-430	142	14	by	by	ADP
ajiss-430	142	15	serving	serve	VERB
ajiss-430	142	16	as	as	ADP
ajiss-430	142	17	a	a	DET
ajiss-430	142	18	unique	unique	ADJ
ajiss-430	142	19	mechanism	mechanism	NOUN
ajiss-430	142	20	of	of	ADP
ajiss-430	142	21	compulsory	compulsory	ADJ
ajiss-430	142	22	transfer	transfer	NOUN
ajiss-430	142	23	of	of	ADP
ajiss-430	142	24	income	income	NOUN
ajiss-430	142	25	and	and	CCONJ
ajiss-430	142	26	wealth	wealth	NOUN
ajiss-430	142	27	from	from	ADP
ajiss-430	142	28	the	the	DET
ajiss-430	142	29	haves	have	NOUN
ajiss-430	142	30	to	to	ADP
ajiss-430	142	31	the	the	DET
ajiss-430	142	32	have	have	NOUN
ajiss-430	142	33	-	-	PUNCT
ajiss-430	142	34	nots	not	NOUN
ajiss-430	142	35	,	,	PUNCT
ajiss-430	142	36	thereby	thereby	ADV
ajiss-430	142	37	ensuring	ensure	VERB
ajiss-430	142	38	every	every	DET
ajiss-430	142	39	individual	individual	NOUN
ajiss-430	142	40	a	a	DET
ajiss-430	142	41	minimum	minimum	ADJ
ajiss-430	142	42	means	mean	NOUN
ajiss-430	142	43	of	of	ADP
ajiss-430	142	44	livelihood	livelihood	NOUN
ajiss-430	142	45	.	.	PUNCT
ajiss-430	143	1	this	this	PRON
ajiss-430	143	2	also	also	ADV
ajiss-430	143	3	provides	provide	VERB
ajiss-430	143	4	a	a	DET
ajiss-430	143	5	social	social	ADJ
ajiss-430	143	6	security	security	NOUN
ajiss-430	143	7	system	system	NOUN
ajiss-430	143	8	in	in	ADP
ajiss-430	143	9	an	an	DET
ajiss-430	143	10	islamic	islamic	ADJ
ajiss-430	143	11	society.40	society.40	PROPN
ajiss-430	143	12	therefore	therefore	ADV
ajiss-430	143	13	,	,	PUNCT
ajiss-430	143	14	zakat	zakat	PROPN
ajiss-430	143	15	can	can	AUX
ajiss-430	143	16	help	help	VERB
ajiss-430	143	17	the	the	DET
ajiss-430	143	18	government	government	NOUN
ajiss-430	143	19	reduce	reduce	VERB
ajiss-430	143	20	the	the	DET
ajiss-430	143	21	poverty	poverty	NOUN
ajiss-430	143	22	level	level	NOUN
ajiss-430	143	23	,	,	PUNCT
ajiss-430	143	24	which	which	PRON
ajiss-430	143	25	is	be	AUX
ajiss-430	143	26	part	part	NOUN
ajiss-430	143	27	of	of	ADP
ajiss-430	143	28	its	its	PRON
ajiss-430	143	29	agenda	agenda	NOUN
ajiss-430	143	30	.	.	PUNCT
ajiss-430	144	1	as	as	ADP
ajiss-430	144	2	a	a	DET
ajiss-430	144	3	result	result	NOUN
ajiss-430	144	4	,	,	PUNCT
ajiss-430	144	5	employment	employment	NOUN
ajiss-430	144	6	and	and	CCONJ
ajiss-430	144	7	income	income	NOUN
ajiss-430	144	8	will	will	AUX
ajiss-430	144	9	rise	rise	VERB
ajiss-430	144	10	,	,	PUNCT
ajiss-430	144	11	abu	abu	PROPN
ajiss-430	144	12	bakar	bakar	PROPN
ajiss-430	144	13	:	:	PUNCT
ajiss-430	144	14	a	a	DET
ajiss-430	144	15	zakat	zakat	NOUN
ajiss-430	144	16	accounting	accounting	NOUN
ajiss-430	144	17	standard	standard	PROPN
ajiss-430	144	18	(	(	PUNCT
ajiss-430	144	19	zas	zas	NOUN
ajiss-430	144	20	)	)	PUNCT
ajiss-430	144	21	85	85	NUM
ajiss-430	144	22	thereby	thereby	ADV
ajiss-430	144	23	increasing	increase	VERB
ajiss-430	144	24	the	the	DET
ajiss-430	144	25	people	people	NOUN
ajiss-430	144	26	’s	’s	PART
ajiss-430	144	27	standard	standard	NOUN
ajiss-430	144	28	of	of	ADP
ajiss-430	144	29	living	living	NOUN
ajiss-430	144	30	.	.	PUNCT
ajiss-430	145	1	eventually	eventually	ADV
ajiss-430	145	2	,	,	PUNCT
ajiss-430	145	3	this	this	PRON
ajiss-430	145	4	would	would	AUX
ajiss-430	145	5	enhance	enhance	VERB
ajiss-430	145	6	the	the	DET
ajiss-430	145	7	aggregate	aggregate	ADJ
ajiss-430	145	8	volume	volume	NOUN
ajiss-430	145	9	of	of	ADP
ajiss-430	145	10	the	the	DET
ajiss-430	145	11	zakat	zakat	NOUN
ajiss-430	145	12	collected	collect	VERB
ajiss-430	145	13	.	.	PUNCT
ajiss-430	146	1	the	the	DET
ajiss-430	146	2	federal	federal	ADJ
ajiss-430	146	3	government	government	NOUN
ajiss-430	146	4	’s	’s	PART
ajiss-430	146	5	support	support	NOUN
ajiss-430	146	6	for	for	ADP
ajiss-430	146	7	enhancing	enhance	VERB
ajiss-430	146	8	the	the	DET
ajiss-430	146	9	collection	collection	NOUN
ajiss-430	146	10	of	of	ADP
ajiss-430	146	11	zakat	zakat	PROPN
ajiss-430	146	12	has	have	AUX
ajiss-430	146	13	recently	recently	ADV
ajiss-430	146	14	become	become	VERB
ajiss-430	146	15	more	more	ADV
ajiss-430	146	16	evident	evident	ADJ
ajiss-430	146	17	.	.	PUNCT
ajiss-430	147	1	prior	prior	ADV
ajiss-430	147	2	to	to	ADP
ajiss-430	147	3	the	the	DET
ajiss-430	147	4	year	year	NOUN
ajiss-430	147	5	assessment	assessment	NOUN
ajiss-430	147	6	2005	2005	NUM
ajiss-430	147	7	,	,	PUNCT
ajiss-430	147	8	no	no	DET
ajiss-430	147	9	tax	tax	NOUN
ajiss-430	147	10	rebates	rebate	NOUN
ajiss-430	147	11	or	or	CCONJ
ajiss-430	147	12	deductions	deduction	NOUN
ajiss-430	147	13	were	be	AUX
ajiss-430	147	14	granted	grant	VERB
ajiss-430	147	15	to	to	ADP
ajiss-430	147	16	those	those	DET
ajiss-430	147	17	companies	company	NOUN
ajiss-430	147	18	that	that	PRON
ajiss-430	147	19	paid	pay	VERB
ajiss-430	147	20	their	their	PRON
ajiss-430	147	21	zakat	zakat	NOUN
ajiss-430	147	22	obligation	obligation	NOUN
ajiss-430	147	23	.	.	PUNCT
ajiss-430	148	1	(	(	PUNCT
ajiss-430	148	2	this	this	PRON
ajiss-430	148	3	did	do	AUX
ajiss-430	148	4	not	not	PART
ajiss-430	148	5	apply	apply	VERB
ajiss-430	148	6	to	to	ADP
ajiss-430	148	7	labuan	labuan	PROPN
ajiss-430	148	8	’s	’s	PART
ajiss-430	148	9	offshore	offshore	ADJ
ajiss-430	148	10	companies	company	NOUN
ajiss-430	148	11	,	,	PUNCT
ajiss-430	148	12	which	which	PRON
ajiss-430	148	13	receive	receive	VERB
ajiss-430	148	14	a	a	DET
ajiss-430	148	15	tax	tax	NOUN
ajiss-430	148	16	rebate	rebate	NOUN
ajiss-430	148	17	subject	subject	ADJ
ajiss-430	148	18	to	to	ADP
ajiss-430	148	19	a	a	DET
ajiss-430	148	20	maximum	maximum	NOUN
ajiss-430	148	21	of	of	ADP
ajiss-430	148	22	3	3	NUM
ajiss-430	148	23	percent	percent	NOUN
ajiss-430	148	24	of	of	ADP
ajiss-430	148	25	net	net	ADJ
ajiss-430	148	26	profits	profit	NOUN
ajiss-430	148	27	or	or	CCONJ
ajiss-430	148	28	rm	rm	PROPN
ajiss-430	148	29	20,000	20,000	NUM
ajiss-430	148	30	.	.	PUNCT
ajiss-430	148	31	)	)	PUNCT
ajiss-430	149	1	in	in	ADP
ajiss-430	149	2	the	the	DET
ajiss-430	149	3	2005	2005	NUM
ajiss-430	149	4	malaysian	malaysian	ADJ
ajiss-430	149	5	budget	budget	NOUN
ajiss-430	149	6	,	,	PUNCT
ajiss-430	149	7	however	however	ADV
ajiss-430	149	8	,	,	PUNCT
ajiss-430	149	9	it	it	PRON
ajiss-430	149	10	was	be	AUX
ajiss-430	149	11	announced	announce	VERB
ajiss-430	149	12	that	that	SCONJ
ajiss-430	149	13	any	any	DET
ajiss-430	149	14	corporate	corporate	ADJ
ajiss-430	149	15	zakat	zakat	NOUN
ajiss-430	149	16	paid	pay	VERB
ajiss-430	149	17	on	on	ADP
ajiss-430	149	18	business	business	NOUN
ajiss-430	149	19	income	income	NOUN
ajiss-430	149	20	to	to	ADP
ajiss-430	149	21	the	the	DET
ajiss-430	149	22	islamic	islamic	ADJ
ajiss-430	149	23	religious	religious	ADJ
ajiss-430	149	24	authorities	authority	NOUN
ajiss-430	149	25	could	could	AUX
ajiss-430	149	26	be	be	AUX
ajiss-430	149	27	deducted	deduct	VERB
ajiss-430	149	28	when	when	SCONJ
ajiss-430	149	29	computing	compute	VERB
ajiss-430	149	30	the	the	DET
ajiss-430	149	31	company	company	NOUN
ajiss-430	149	32	’s	’s	PART
ajiss-430	149	33	income	income	NOUN
ajiss-430	149	34	tax	tax	NOUN
ajiss-430	149	35	.	.	PUNCT
ajiss-430	150	1	this	this	DET
ajiss-430	150	2	deduction	deduction	NOUN
ajiss-430	150	3	is	be	AUX
ajiss-430	150	4	granted	grant	VERB
ajiss-430	150	5	primarily	primarily	ADV
ajiss-430	150	6	to	to	PART
ajiss-430	150	7	reduce	reduce	VERB
ajiss-430	150	8	the	the	DET
ajiss-430	150	9	cost	cost	NOUN
ajiss-430	150	10	of	of	ADP
ajiss-430	150	11	doing	do	VERB
ajiss-430	150	12	business	business	NOUN
ajiss-430	150	13	.	.	PUNCT
ajiss-430	151	1	this	this	DET
ajiss-430	151	2	incentive	incentive	NOUN
ajiss-430	151	3	is	be	AUX
ajiss-430	151	4	very	very	ADV
ajiss-430	151	5	commendable	commendable	ADJ
ajiss-430	151	6	,	,	PUNCT
ajiss-430	151	7	for	for	ADP
ajiss-430	151	8	the	the	DET
ajiss-430	151	9	deduction	deduction	NOUN
ajiss-430	151	10	,	,	PUNCT
ajiss-430	151	11	when	when	SCONJ
ajiss-430	151	12	looked	look	VERB
ajiss-430	151	13	at	at	ADP
ajiss-430	151	14	from	from	ADP
ajiss-430	151	15	the	the	DET
ajiss-430	151	16	federal	federal	ADJ
ajiss-430	151	17	government	government	NOUN
ajiss-430	151	18	’s	’s	PART
ajiss-430	151	19	perspective	perspective	NOUN
ajiss-430	151	20	,	,	PUNCT
ajiss-430	151	21	removes	remove	VERB
ajiss-430	151	22	the	the	DET
ajiss-430	151	23	collection	collection	NOUN
ajiss-430	151	24	of	of	ADP
ajiss-430	151	25	the	the	DET
ajiss-430	151	26	annual	annual	ADJ
ajiss-430	151	27	income	income	NOUN
ajiss-430	151	28	tax	tax	NOUN
ajiss-430	151	29	from	from	ADP
ajiss-430	151	30	the	the	DET
ajiss-430	151	31	business	business	NOUN
ajiss-430	151	32	sector	sector	NOUN
ajiss-430	151	33	.	.	PUNCT
ajiss-430	152	1	this	this	DET
ajiss-430	152	2	special	special	ADJ
ajiss-430	152	3	deduction	deduction	NOUN
ajiss-430	152	4	may	may	AUX
ajiss-430	152	5	not	not	PART
ajiss-430	152	6	have	have	VERB
ajiss-430	152	7	a	a	DET
ajiss-430	152	8	large	large	ADJ
ajiss-430	152	9	impact	impact	NOUN
ajiss-430	152	10	on	on	ADP
ajiss-430	152	11	the	the	DET
ajiss-430	152	12	country	country	NOUN
ajiss-430	152	13	’s	’s	PART
ajiss-430	152	14	economy	economy	NOUN
ajiss-430	152	15	,	,	PUNCT
ajiss-430	152	16	since	since	SCONJ
ajiss-430	152	17	the	the	DET
ajiss-430	152	18	allowable	allowable	ADJ
ajiss-430	152	19	deduction	deduction	NOUN
ajiss-430	152	20	is	be	AUX
ajiss-430	152	21	only	only	ADV
ajiss-430	152	22	a	a	DET
ajiss-430	152	23	mere	mere	ADJ
ajiss-430	152	24	2.5	2.5	NUM
ajiss-430	152	25	percent	percent	NOUN
ajiss-430	152	26	of	of	ADP
ajiss-430	152	27	the	the	DET
ajiss-430	152	28	aggregate	aggregate	ADJ
ajiss-430	152	29	income	income	NOUN
ajiss-430	152	30	,	,	PUNCT
ajiss-430	152	31	which	which	PRON
ajiss-430	152	32	is	be	AUX
ajiss-430	152	33	way	way	NOUN
ajiss-430	152	34	below	below	ADP
ajiss-430	152	35	the	the	DET
ajiss-430	152	36	current	current	ADJ
ajiss-430	152	37	corporate	corporate	ADJ
ajiss-430	152	38	tax	tax	NOUN
ajiss-430	152	39	rate	rate	NOUN
ajiss-430	152	40	of	of	ADP
ajiss-430	152	41	28	28	NUM
ajiss-430	152	42	percent.41	percent.41	NOUN
ajiss-430	152	43	however	however	ADV
ajiss-430	152	44	,	,	PUNCT
ajiss-430	152	45	the	the	DET
ajiss-430	152	46	fact	fact	NOUN
ajiss-430	152	47	that	that	SCONJ
ajiss-430	152	48	the	the	DET
ajiss-430	152	49	deduction	deduction	NOUN
ajiss-430	152	50	is	be	AUX
ajiss-430	152	51	granted	grant	VERB
ajiss-430	152	52	at	at	ADP
ajiss-430	152	53	all	all	ADV
ajiss-430	152	54	is	be	AUX
ajiss-430	152	55	proof	proof	NOUN
ajiss-430	152	56	that	that	SCONJ
ajiss-430	152	57	the	the	DET
ajiss-430	152	58	federal	federal	ADJ
ajiss-430	152	59	government	government	NOUN
ajiss-430	152	60	has	have	AUX
ajiss-430	152	61	shown	show	VERB
ajiss-430	152	62	some	some	DET
ajiss-430	152	63	commitment	commitment	NOUN
ajiss-430	152	64	to	to	ADP
ajiss-430	152	65	promoting	promote	VERB
ajiss-430	152	66	the	the	DET
ajiss-430	152	67	zakat	zakat	NOUN
ajiss-430	152	68	collection	collection	NOUN
ajiss-430	152	69	system	system	NOUN
ajiss-430	152	70	.	.	PUNCT
ajiss-430	153	1	the	the	DET
ajiss-430	153	2	malaysian	malaysian	ADJ
ajiss-430	153	3	central	central	PROPN
ajiss-430	153	4	bank	bank	PROPN
ajiss-430	153	5	,	,	PUNCT
ajiss-430	153	6	the	the	DET
ajiss-430	153	7	country	country	NOUN
ajiss-430	153	8	’s	’s	PART
ajiss-430	153	9	financial	financial	ADJ
ajiss-430	153	10	policymaker	policymaker	NOUN
ajiss-430	153	11	,	,	PUNCT
ajiss-430	153	12	can	can	AUX
ajiss-430	153	13	regulate	regulate	VERB
ajiss-430	153	14	the	the	DET
ajiss-430	153	15	zakat	zakat	NOUN
ajiss-430	153	16	system	system	NOUN
ajiss-430	153	17	as	as	ADV
ajiss-430	153	18	much	much	ADV
ajiss-430	153	19	as	as	SCONJ
ajiss-430	153	20	it	it	PRON
ajiss-430	153	21	regulates	regulate	VERB
ajiss-430	153	22	the	the	DET
ajiss-430	153	23	taxation	taxation	NOUN
ajiss-430	153	24	system	system	NOUN
ajiss-430	153	25	.	.	PUNCT
ajiss-430	154	1	thus	thus	ADV
ajiss-430	154	2	,	,	PUNCT
ajiss-430	154	3	it	it	PRON
ajiss-430	154	4	could	could	AUX
ajiss-430	154	5	provide	provide	VERB
ajiss-430	154	6	a	a	DET
ajiss-430	154	7	regulatory	regulatory	ADJ
ajiss-430	154	8	framework	framework	NOUN
ajiss-430	154	9	in	in	ADP
ajiss-430	154	10	which	which	PRON
ajiss-430	154	11	the	the	DET
ajiss-430	154	12	zakat	zakat	NOUN
ajiss-430	154	13	system	system	NOUN
ajiss-430	154	14	could	could	AUX
ajiss-430	154	15	work	work	VERB
ajiss-430	154	16	hand	hand	NOUN
ajiss-430	154	17	-	-	PUNCT
ajiss-430	154	18	in	in	ADP
ajiss-430	154	19	-	-	PUNCT
ajiss-430	154	20	hand	hand	NOUN
ajiss-430	154	21	with	with	ADP
ajiss-430	154	22	the	the	DET
ajiss-430	154	23	existing	exist	VERB
ajiss-430	154	24	taxation	taxation	NOUN
ajiss-430	154	25	system	system	NOUN
ajiss-430	154	26	.	.	PUNCT
ajiss-430	155	1	in	in	ADP
ajiss-430	155	2	addition	addition	NOUN
ajiss-430	155	3	,	,	PUNCT
ajiss-430	155	4	the	the	DET
ajiss-430	155	5	government	government	NOUN
ajiss-430	155	6	is	be	AUX
ajiss-430	155	7	expected	expect	VERB
ajiss-430	155	8	to	to	PART
ajiss-430	155	9	provide	provide	VERB
ajiss-430	155	10	both	both	CCONJ
ajiss-430	155	11	financial	financial	ADJ
ajiss-430	155	12	and	and	CCONJ
ajiss-430	155	13	non	non	ADJ
ajiss-430	155	14	-	-	ADJ
ajiss-430	155	15	financial	financial	ADJ
ajiss-430	155	16	types	type	NOUN
ajiss-430	155	17	of	of	ADP
ajiss-430	155	18	resources	resource	NOUN
ajiss-430	155	19	and	and	CCONJ
ajiss-430	155	20	support	support	NOUN
ajiss-430	155	21	to	to	PART
ajiss-430	155	22	ensure	ensure	VERB
ajiss-430	155	23	a	a	DET
ajiss-430	155	24	proper	proper	ADJ
ajiss-430	155	25	monitoring	monitoring	NOUN
ajiss-430	155	26	mechanism	mechanism	NOUN
ajiss-430	155	27	and	and	CCONJ
ajiss-430	155	28	the	the	DET
ajiss-430	155	29	coordination	coordination	NOUN
ajiss-430	155	30	of	of	ADP
ajiss-430	155	31	the	the	DET
ajiss-430	155	32	zakat	zakat	NOUN
ajiss-430	155	33	practice	practice	NOUN
ajiss-430	155	34	among	among	ADP
ajiss-430	155	35	the	the	DET
ajiss-430	155	36	companies	company	NOUN
ajiss-430	155	37	(	(	PUNCT
ajiss-430	155	38	in	in	ADP
ajiss-430	155	39	particular	particular	ADJ
ajiss-430	155	40	)	)	PUNCT
ajiss-430	155	41	and	and	CCONJ
ajiss-430	155	42	the	the	DET
ajiss-430	155	43	state	state	NOUN
ajiss-430	155	44	(	(	PUNCT
ajiss-430	155	45	in	in	ADP
ajiss-430	155	46	general	general	ADJ
ajiss-430	155	47	)	)	PUNCT
ajiss-430	155	48	.	.	PUNCT
ajiss-430	156	1	the	the	DET
ajiss-430	156	2	masb	masb	NOUN
ajiss-430	156	3	can	can	AUX
ajiss-430	156	4	be	be	AUX
ajiss-430	156	5	considered	consider	VERB
ajiss-430	156	6	the	the	DET
ajiss-430	156	7	most	most	ADV
ajiss-430	156	8	appropriate	appropriate	ADJ
ajiss-430	156	9	and	and	CCONJ
ajiss-430	156	10	important	important	ADJ
ajiss-430	156	11	player	player	NOUN
ajiss-430	156	12	in	in	ADP
ajiss-430	156	13	implementing	implement	VERB
ajiss-430	156	14	a	a	DET
ajiss-430	156	15	zas	za	NOUN
ajiss-430	156	16	,	,	PUNCT
ajiss-430	156	17	since	since	SCONJ
ajiss-430	156	18	it	it	PRON
ajiss-430	156	19	is	be	AUX
ajiss-430	156	20	malaysia	malaysia	PROPN
ajiss-430	156	21	’s	’s	PART
ajiss-430	156	22	accounting	accounting	NOUN
ajiss-430	156	23	standardsetting	standardsette	VERB
ajiss-430	156	24	body	body	NOUN
ajiss-430	156	25	.	.	PUNCT
ajiss-430	157	1	its	its	PRON
ajiss-430	157	2	initiatives	initiative	NOUN
ajiss-430	157	3	in	in	ADP
ajiss-430	157	4	preparing	prepare	VERB
ajiss-430	157	5	standards	standard	NOUN
ajiss-430	157	6	related	relate	VERB
ajiss-430	157	7	to	to	ADP
ajiss-430	157	8	islamic	islamic	ADJ
ajiss-430	157	9	financial	financial	ADJ
ajiss-430	157	10	institutions	institution	NOUN
ajiss-430	157	11	(	(	PUNCT
ajiss-430	157	12	i.e.	i.e.	X
ajiss-430	157	13	,	,	PUNCT
ajiss-430	157	14	frs	frs	NOUN
ajiss-430	157	15	i-1	i-1	NUM
ajiss-430	157	16	)	)	PUNCT
ajiss-430	157	17	and	and	CCONJ
ajiss-430	157	18	the	the	DET
ajiss-430	157	19	technical	technical	ADJ
ajiss-430	157	20	pronouncement	pronouncement	NOUN
ajiss-430	157	21	for	for	ADP
ajiss-430	157	22	zakat	zakat	NOUN
ajiss-430	157	23	on	on	ADP
ajiss-430	157	24	business	business	NOUN
ajiss-430	157	25	(	(	PUNCT
ajiss-430	157	26	i.e.	i.e.	X
ajiss-430	157	27	,	,	PUNCT
ajiss-430	157	28	tr	tr	NOUN
ajiss-430	157	29	i-1	i-1	NUM
ajiss-430	157	30	)	)	PUNCT
ajiss-430	157	31	are	be	AUX
ajiss-430	157	32	widely	widely	ADV
ajiss-430	157	33	acknowledged	acknowledge	VERB
ajiss-430	157	34	.	.	PUNCT
ajiss-430	158	1	accordingly	accordingly	ADV
ajiss-430	158	2	,	,	PUNCT
ajiss-430	158	3	it	it	PRON
ajiss-430	158	4	is	be	AUX
ajiss-430	158	5	hoped	hope	VERB
ajiss-430	158	6	that	that	SCONJ
ajiss-430	158	7	the	the	DET
ajiss-430	158	8	masb	masb	NOUN
ajiss-430	158	9	’s	’s	PART
ajiss-430	158	10	involvement	involvement	NOUN
ajiss-430	158	11	is	be	AUX
ajiss-430	158	12	an	an	DET
ajiss-430	158	13	indication	indication	NOUN
ajiss-430	158	14	that	that	SCONJ
ajiss-430	158	15	we	we	PRON
ajiss-430	158	16	might	might	AUX
ajiss-430	158	17	see	see	VERB
ajiss-430	158	18	a	a	DET
ajiss-430	158	19	zas	zas	NOUN
ajiss-430	158	20	in	in	ADP
ajiss-430	158	21	the	the	DET
ajiss-430	158	22	future	future	NOUN
ajiss-430	158	23	.	.	PUNCT
ajiss-430	159	1	however	however	ADV
ajiss-430	159	2	,	,	PUNCT
ajiss-430	159	3	this	this	DET
ajiss-430	159	4	board	board	NOUN
ajiss-430	159	5	might	might	AUX
ajiss-430	159	6	be	be	AUX
ajiss-430	159	7	faced	face	VERB
ajiss-430	159	8	with	with	ADP
ajiss-430	159	9	several	several	ADJ
ajiss-430	159	10	challenges	challenge	NOUN
ajiss-430	159	11	,	,	PUNCT
ajiss-430	159	12	such	such	ADJ
ajiss-430	159	13	as	as	ADP
ajiss-430	159	14	finding	find	VERB
ajiss-430	159	15	people	people	NOUN
ajiss-430	159	16	who	who	PRON
ajiss-430	159	17	are	be	AUX
ajiss-430	159	18	conversant	conversant	ADJ
ajiss-430	159	19	in	in	ADP
ajiss-430	159	20	both	both	PRON
ajiss-430	159	21	accounting	account	VERB
ajiss-430	159	22	and	and	CCONJ
ajiss-430	159	23	islamic	islamic	ADJ
ajiss-430	159	24	knowledge	knowledge	NOUN
ajiss-430	159	25	,	,	PUNCT
ajiss-430	159	26	particularly	particularly	ADV
ajiss-430	159	27	with	with	ADP
ajiss-430	159	28	regard	regard	NOUN
ajiss-430	159	29	to	to	ADP
ajiss-430	159	30	zakat	zakat	PROPN
ajiss-430	159	31	.	.	PUNCT
ajiss-430	160	1	for	for	ADP
ajiss-430	160	2	this	this	DET
ajiss-430	160	3	purpose	purpose	NOUN
ajiss-430	160	4	,	,	PUNCT
ajiss-430	160	5	it	it	PRON
ajiss-430	160	6	needs	need	VERB
ajiss-430	160	7	to	to	PART
ajiss-430	160	8	bring	bring	VERB
ajiss-430	160	9	accounting	accounting	NOUN
ajiss-430	160	10	academicians	academician	NOUN
ajiss-430	160	11	and	and	CCONJ
ajiss-430	160	12	practitioners	practitioner	NOUN
ajiss-430	160	13	,	,	PUNCT
ajiss-430	160	14	muslim	muslim	ADJ
ajiss-430	160	15	scholars	scholar	NOUN
ajiss-430	160	16	,	,	PUNCT
ajiss-430	160	17	zakat	zakat	NOUN
ajiss-430	160	18	centers	center	NOUN
ajiss-430	160	19	,	,	PUNCT
ajiss-430	160	20	and	and	CCONJ
ajiss-430	160	21	other	other	ADJ
ajiss-430	160	22	relevant	relevant	ADJ
ajiss-430	160	23	people	people	NOUN
ajiss-430	160	24	and	and	CCONJ
ajiss-430	160	25	institutions	institution	NOUN
ajiss-430	160	26	together	together	ADV
ajiss-430	160	27	so	so	SCONJ
ajiss-430	160	28	that	that	SCONJ
ajiss-430	160	29	they	they	PRON
ajiss-430	160	30	can	can	AUX
ajiss-430	160	31	work	work	VERB
ajiss-430	160	32	as	as	ADP
ajiss-430	160	33	an	an	DET
ajiss-430	160	34	masb	masb	NOUN
ajiss-430	160	35	-	-	PUNCT
ajiss-430	160	36	monitored	monitor	VERB
ajiss-430	160	37	team	team	NOUN
ajiss-430	160	38	.	.	PUNCT
ajiss-430	161	1	86	86	NUM
ajiss-430	162	1	the	the	DET
ajiss-430	162	2	american	american	PROPN
ajiss-430	162	3	journal	journal	PROPN
ajiss-430	162	4	of	of	ADP
ajiss-430	162	5	islamic	islamic	ADJ
ajiss-430	162	6	social	social	PROPN
ajiss-430	162	7	sciences	sciences	PROPN
ajiss-430	162	8	24:4	24:4	NUM
ajiss-430	162	9	sircs	sircs	NOUN
ajiss-430	162	10	and	and	CCONJ
ajiss-430	162	11	state	state	NOUN
ajiss-430	162	12	zakat	zakat	NOUN
ajiss-430	162	13	centers	center	NOUN
ajiss-430	162	14	can	can	AUX
ajiss-430	162	15	assist	assist	VERB
ajiss-430	162	16	in	in	ADP
ajiss-430	162	17	terms	term	NOUN
ajiss-430	162	18	of	of	ADP
ajiss-430	162	19	giving	give	VERB
ajiss-430	162	20	their	their	PRON
ajiss-430	162	21	full	full	ADJ
ajiss-430	162	22	cooperation	cooperation	NOUN
ajiss-430	162	23	to	to	ADP
ajiss-430	162	24	allowing	allow	VERB
ajiss-430	162	25	part	part	NOUN
ajiss-430	162	26	of	of	ADP
ajiss-430	162	27	their	their	PRON
ajiss-430	162	28	jurisdiction	jurisdiction	NOUN
ajiss-430	162	29	to	to	PART
ajiss-430	162	30	be	be	AUX
ajiss-430	162	31	transferred	transfer	VERB
ajiss-430	162	32	to	to	ADP
ajiss-430	162	33	the	the	DET
ajiss-430	162	34	authorized	authorize	VERB
ajiss-430	162	35	bodies	body	NOUN
ajiss-430	162	36	(	(	PUNCT
ajiss-430	162	37	i.e.	i.e.	X
ajiss-430	162	38	,	,	PUNCT
ajiss-430	162	39	bnm	bnm	PROPN
ajiss-430	162	40	and	and	CCONJ
ajiss-430	162	41	masb	masb	NOUN
ajiss-430	162	42	)	)	PUNCT
ajiss-430	162	43	.	.	PUNCT
ajiss-430	163	1	while	while	SCONJ
ajiss-430	163	2	the	the	DET
ajiss-430	163	3	malaysian	malaysian	ADJ
ajiss-430	163	4	constitution	constitution	NOUN
ajiss-430	163	5	states	state	VERB
ajiss-430	163	6	that	that	SCONJ
ajiss-430	163	7	all	all	DET
ajiss-430	163	8	islamic	islamic	ADJ
ajiss-430	163	9	religious	religious	ADJ
ajiss-430	163	10	matters	matter	NOUN
ajiss-430	163	11	are	be	AUX
ajiss-430	163	12	under	under	ADP
ajiss-430	163	13	the	the	DET
ajiss-430	163	14	state	state	NOUN
ajiss-430	163	15	’s	’s	PART
ajiss-430	163	16	control	control	NOUN
ajiss-430	163	17	,	,	PUNCT
ajiss-430	163	18	sircs	sircs	NOUN
ajiss-430	163	19	and	and	CCONJ
ajiss-430	163	20	the	the	DET
ajiss-430	163	21	respective	respective	ADJ
ajiss-430	163	22	state	state	NOUN
ajiss-430	163	23	zakat	zakat	NOUN
ajiss-430	163	24	centers	center	NOUN
ajiss-430	163	25	should	should	AUX
ajiss-430	163	26	be	be	AUX
ajiss-430	163	27	thinking	think	VERB
ajiss-430	163	28	about	about	ADP
ajiss-430	163	29	how	how	SCONJ
ajiss-430	163	30	a	a	DET
ajiss-430	163	31	zas	zas	NOUN
ajiss-430	163	32	may	may	AUX
ajiss-430	163	33	allow	allow	VERB
ajiss-430	163	34	the	the	DET
ajiss-430	163	35	zakat	zakat	NOUN
ajiss-430	163	36	system	system	NOUN
ajiss-430	163	37	to	to	PART
ajiss-430	163	38	achieve	achieve	VERB
ajiss-430	163	39	its	its	PRON
ajiss-430	163	40	far	far	ADV
ajiss-430	163	41	greater	great	ADJ
ajiss-430	163	42	aims	aim	NOUN
ajiss-430	163	43	and	and	CCONJ
ajiss-430	163	44	benefits	benefit	NOUN
ajiss-430	163	45	.	.	PUNCT
ajiss-430	164	1	they	they	PRON
ajiss-430	164	2	should	should	AUX
ajiss-430	164	3	compromise,42	compromise,42	NOUN
ajiss-430	164	4	since	since	SCONJ
ajiss-430	164	5	this	this	PRON
ajiss-430	164	6	is	be	AUX
ajiss-430	164	7	not	not	PART
ajiss-430	164	8	a	a	DET
ajiss-430	164	9	case	case	NOUN
ajiss-430	164	10	of	of	ADP
ajiss-430	164	11	one	one	NUM
ajiss-430	164	12	entity	entity	NOUN
ajiss-430	164	13	taking	take	VERB
ajiss-430	164	14	over	over	ADP
ajiss-430	164	15	another	another	DET
ajiss-430	164	16	entity	entity	NOUN
ajiss-430	164	17	’s	’s	PART
ajiss-430	164	18	jurisdiction	jurisdiction	NOUN
ajiss-430	164	19	,	,	PUNCT
ajiss-430	164	20	but	but	CCONJ
ajiss-430	164	21	rather	rather	ADV
ajiss-430	164	22	a	a	DET
ajiss-430	164	23	case	case	NOUN
ajiss-430	164	24	of	of	ADP
ajiss-430	164	25	benefiting	benefit	VERB
ajiss-430	164	26	society	society	NOUN
ajiss-430	164	27	at	at	ADP
ajiss-430	164	28	large	large	ADJ
ajiss-430	164	29	.	.	PUNCT
ajiss-430	165	1	moreover	moreover	ADV
ajiss-430	165	2	,	,	PUNCT
ajiss-430	165	3	as	as	ADP
ajiss-430	165	4	a	a	DET
ajiss-430	165	5	matter	matter	NOUN
ajiss-430	165	6	of	of	ADP
ajiss-430	165	7	fact	fact	NOUN
ajiss-430	165	8	,	,	PUNCT
ajiss-430	165	9	this	this	DET
ajiss-430	165	10	zas	zas	NOUN
ajiss-430	165	11	mainly	mainly	ADV
ajiss-430	165	12	touches	touch	VERB
ajiss-430	165	13	on	on	ADP
ajiss-430	165	14	assessing	assess	VERB
ajiss-430	165	15	and	and	CCONJ
ajiss-430	165	16	collecting	collect	VERB
ajiss-430	165	17	zakat	zakat	NOUN
ajiss-430	165	18	,	,	PUNCT
ajiss-430	165	19	not	not	PART
ajiss-430	165	20	on	on	ADP
ajiss-430	165	21	distributing	distribute	VERB
ajiss-430	165	22	it	it	PRON
ajiss-430	165	23	.	.	PUNCT
ajiss-430	166	1	in	in	ADP
ajiss-430	166	2	other	other	ADJ
ajiss-430	166	3	words	word	NOUN
ajiss-430	166	4	,	,	PUNCT
ajiss-430	166	5	these	these	DET
ajiss-430	166	6	centers	center	NOUN
ajiss-430	166	7	may	may	AUX
ajiss-430	166	8	still	still	ADV
ajiss-430	166	9	be	be	AUX
ajiss-430	166	10	left	leave	VERB
ajiss-430	166	11	with	with	ADP
ajiss-430	166	12	the	the	DET
ajiss-430	166	13	right	right	NOUN
ajiss-430	166	14	of	of	ADP
ajiss-430	166	15	controlling	control	VERB
ajiss-430	166	16	their	their	PRON
ajiss-430	166	17	respective	respective	ADJ
ajiss-430	166	18	state	state	NOUN
ajiss-430	166	19	’s	’s	PART
ajiss-430	166	20	disbursement	disbursement	NOUN
ajiss-430	166	21	and	and	CCONJ
ajiss-430	166	22	allocation	allocation	NOUN
ajiss-430	166	23	of	of	ADP
ajiss-430	166	24	zakat	zakat	NOUN
ajiss-430	166	25	.	.	PUNCT
ajiss-430	167	1	accountants	accountant	NOUN
ajiss-430	167	2	and	and	CCONJ
ajiss-430	167	3	auditors	auditor	NOUN
ajiss-430	167	4	are	be	AUX
ajiss-430	167	5	believed	believe	VERB
ajiss-430	167	6	to	to	PART
ajiss-430	167	7	have	have	VERB
ajiss-430	167	8	a	a	DET
ajiss-430	167	9	pivotal	pivotal	ADJ
ajiss-430	167	10	role	role	NOUN
ajiss-430	167	11	to	to	PART
ajiss-430	167	12	play	play	VERB
ajiss-430	167	13	in	in	ADP
ajiss-430	167	14	promulgating	promulgate	VERB
ajiss-430	167	15	corporate	corporate	ADJ
ajiss-430	167	16	zakat.43	zakat.43	NOUN
ajiss-430	167	17	according	accord	VERB
ajiss-430	167	18	to	to	ADP
ajiss-430	167	19	abdul	abdul	PROPN
ajiss-430	167	20	hamid	hamid	PROPN
ajiss-430	167	21	:	:	PUNCT
ajiss-430	167	22	accountants	accountant	NOUN
ajiss-430	167	23	and	and	CCONJ
ajiss-430	167	24	auditors	auditor	NOUN
ajiss-430	167	25	are	be	AUX
ajiss-430	167	26	actually	actually	ADV
ajiss-430	167	27	sitting	sit	VERB
ajiss-430	167	28	in	in	ADP
ajiss-430	167	29	the	the	DET
ajiss-430	167	30	most	most	ADV
ajiss-430	167	31	strategic	strategic	ADJ
ajiss-430	167	32	position	position	NOUN
ajiss-430	167	33	to	to	PART
ajiss-430	167	34	ensure	ensure	VERB
ajiss-430	167	35	success	success	NOUN
ajiss-430	167	36	of	of	ADP
ajiss-430	167	37	increasing	increase	VERB
ajiss-430	167	38	zakat	zakat	NOUN
ajiss-430	167	39	collection	collection	NOUN
ajiss-430	167	40	from	from	ADP
ajiss-430	167	41	business	business	NOUN
ajiss-430	167	42	proprietors	proprietor	NOUN
ajiss-430	167	43	.	.	PUNCT
ajiss-430	168	1	their	their	PRON
ajiss-430	168	2	expertise	expertise	NOUN
ajiss-430	168	3	and	and	CCONJ
ajiss-430	168	4	knowledge	knowledge	NOUN
ajiss-430	168	5	is	be	AUX
ajiss-430	168	6	an	an	DET
ajiss-430	168	7	asset	asset	NOUN
ajiss-430	168	8	in	in	ADP
ajiss-430	168	9	conveying	convey	VERB
ajiss-430	168	10	and	and	CCONJ
ajiss-430	168	11	implementing	implement	VERB
ajiss-430	168	12	an	an	DET
ajiss-430	168	13	acceptable	acceptable	ADJ
ajiss-430	168	14	zakat	zakat	NOUN
ajiss-430	168	15	deduction	deduction	NOUN
ajiss-430	168	16	schedule	schedule	NOUN
ajiss-430	168	17	for	for	ADP
ajiss-430	168	18	their	their	PRON
ajiss-430	168	19	business	business	NOUN
ajiss-430	168	20	clients.44	clients.44	NOUN
ajiss-430	168	21	given	give	VERB
ajiss-430	168	22	this	this	DET
ajiss-430	168	23	orientation	orientation	NOUN
ajiss-430	168	24	,	,	PUNCT
ajiss-430	168	25	nasir	nasir	PROPN
ajiss-430	168	26	and	and	CCONJ
ajiss-430	168	27	hassan	hassan	PROPN
ajiss-430	168	28	have	have	AUX
ajiss-430	168	29	suggested	suggest	VERB
ajiss-430	168	30	that	that	SCONJ
ajiss-430	168	31	a	a	DET
ajiss-430	168	32	chain	chain	NOUN
ajiss-430	168	33	of	of	ADP
ajiss-430	168	34	zakat	zakat	PROPN
ajiss-430	168	35	consultants	consultant	NOUN
ajiss-430	168	36	be	be	AUX
ajiss-430	168	37	set	set	VERB
ajiss-430	168	38	up	up	ADP
ajiss-430	168	39	to	to	PART
ajiss-430	168	40	calculate	calculate	VERB
ajiss-430	168	41	the	the	DET
ajiss-430	168	42	zakat	zakat	NOUN
ajiss-430	168	43	-	-	PUNCT
ajiss-430	168	44	base	base	NOUN
ajiss-430	168	45	according	accord	VERB
ajiss-430	168	46	to	to	ADP
ajiss-430	168	47	the	the	DET
ajiss-430	168	48	standardized	standardized	ADJ
ajiss-430	168	49	method	method	NOUN
ajiss-430	168	50	,	,	PUNCT
ajiss-430	168	51	since	since	SCONJ
ajiss-430	168	52	this	this	PRON
ajiss-430	168	53	may	may	AUX
ajiss-430	168	54	ensure	ensure	VERB
ajiss-430	168	55	that	that	SCONJ
ajiss-430	168	56	the	the	DET
ajiss-430	168	57	zakat	zakat	NOUN
ajiss-430	168	58	amount	amount	NOUN
ajiss-430	168	59	is	be	AUX
ajiss-430	168	60	calculated	calculate	VERB
ajiss-430	168	61	reliably	reliably	ADV
ajiss-430	168	62	and	and	CCONJ
ajiss-430	168	63	verified.45	verified.45	ADV
ajiss-430	168	64	beyond	beyond	ADP
ajiss-430	168	65	this	this	PRON
ajiss-430	168	66	,	,	PUNCT
ajiss-430	168	67	according	accord	VERB
ajiss-430	168	68	to	to	ADP
ajiss-430	168	69	amin,46	amin,46	NOUN
ajiss-430	168	70	the	the	DET
ajiss-430	168	71	accounting	accounting	NOUN
ajiss-430	168	72	community	community	NOUN
ajiss-430	168	73	has	have	AUX
ajiss-430	168	74	pledged	pledge	VERB
ajiss-430	168	75	extra	extra	ADJ
ajiss-430	168	76	support	support	NOUN
ajiss-430	168	77	by	by	ADP
ajiss-430	168	78	initiating	initiate	VERB
ajiss-430	168	79	the	the	DET
ajiss-430	168	80	creation	creation	NOUN
ajiss-430	168	81	of	of	ADP
ajiss-430	168	82	the	the	DET
ajiss-430	168	83	malaysian	malaysian	ADJ
ajiss-430	168	84	zakat	zakat	PROPN
ajiss-430	168	85	accounting	accounting	NOUN
ajiss-430	168	86	guidelines	guideline	NOUN
ajiss-430	168	87	.	.	PUNCT
ajiss-430	169	1	auditors	auditor	NOUN
ajiss-430	169	2	could	could	AUX
ajiss-430	169	3	play	play	VERB
ajiss-430	169	4	a	a	DET
ajiss-430	169	5	role	role	NOUN
ajiss-430	169	6	in	in	ADP
ajiss-430	169	7	improving	improve	VERB
ajiss-430	169	8	zakat	zakat	NOUN
ajiss-430	169	9	governance	governance	NOUN
ajiss-430	169	10	,	,	PUNCT
ajiss-430	169	11	which	which	PRON
ajiss-430	169	12	is	be	AUX
ajiss-430	169	13	necessary	necessary	ADJ
ajiss-430	169	14	due	due	ADP
ajiss-430	169	15	to	to	ADP
ajiss-430	169	16	the	the	DET
ajiss-430	169	17	increasing	increase	VERB
ajiss-430	169	18	amount	amount	NOUN
ajiss-430	169	19	of	of	ADP
ajiss-430	169	20	zakat	zakat	NOUN
ajiss-430	169	21	being	be	AUX
ajiss-430	169	22	collected	collect	VERB
ajiss-430	169	23	.	.	PUNCT
ajiss-430	170	1	as	as	SCONJ
ajiss-430	170	2	amin	amin	PROPN
ajiss-430	170	3	mentions,47	mentions,47	NOUN
ajiss-430	170	4	standards	standard	NOUN
ajiss-430	170	5	alone	alone	ADV
ajiss-430	170	6	are	be	AUX
ajiss-430	170	7	useless	useless	ADJ
ajiss-430	170	8	if	if	SCONJ
ajiss-430	170	9	there	there	PRON
ajiss-430	170	10	is	be	VERB
ajiss-430	170	11	no	no	DET
ajiss-430	170	12	compliance	compliance	NOUN
ajiss-430	170	13	mechanism	mechanism	NOUN
ajiss-430	170	14	.	.	PUNCT
ajiss-430	171	1	and	and	CCONJ
ajiss-430	171	2	this	this	PRON
ajiss-430	171	3	is	be	AUX
ajiss-430	171	4	where	where	SCONJ
ajiss-430	171	5	effective	effective	ADJ
ajiss-430	171	6	monitoring	monitoring	NOUN
ajiss-430	171	7	,	,	PUNCT
ajiss-430	171	8	through	through	ADP
ajiss-430	171	9	both	both	CCONJ
ajiss-430	171	10	internal	internal	ADJ
ajiss-430	171	11	and	and	CCONJ
ajiss-430	171	12	external	external	ADJ
ajiss-430	171	13	auditing	auditing	NOUN
ajiss-430	171	14	mechanisms	mechanism	NOUN
ajiss-430	171	15	,	,	PUNCT
ajiss-430	171	16	comes	come	VERB
ajiss-430	171	17	into	into	ADP
ajiss-430	171	18	play	play	NOUN
ajiss-430	171	19	.	.	PUNCT
ajiss-430	172	1	at	at	ADP
ajiss-430	172	2	present	present	ADJ
ajiss-430	172	3	,	,	PUNCT
ajiss-430	172	4	the	the	DET
ajiss-430	172	5	jabatan	jabatan	ADJ
ajiss-430	172	6	audit	audit	NOUN
ajiss-430	172	7	negara	negara	PROPN
ajiss-430	172	8	(	(	PUNCT
ajiss-430	172	9	the	the	DET
ajiss-430	172	10	national	national	ADJ
ajiss-430	172	11	audit	audit	PROPN
ajiss-430	172	12	department	department	PROPN
ajiss-430	172	13	)	)	PUNCT
ajiss-430	172	14	is	be	AUX
ajiss-430	172	15	authorized	authorize	VERB
ajiss-430	172	16	by	by	ADP
ajiss-430	172	17	law	law	NOUN
ajiss-430	172	18	to	to	PART
ajiss-430	172	19	audit	audit	VERB
ajiss-430	172	20	the	the	DET
ajiss-430	172	21	financial	financial	ADJ
ajiss-430	172	22	matters	matter	NOUN
ajiss-430	172	23	of	of	ADP
ajiss-430	172	24	the	the	DET
ajiss-430	172	25	state	state	NOUN
ajiss-430	172	26	religious	religious	ADJ
ajiss-430	172	27	authorities	authority	NOUN
ajiss-430	172	28	,	,	PUNCT
ajiss-430	172	29	as	as	SCONJ
ajiss-430	172	30	the	the	DET
ajiss-430	172	31	latter	latter	ADJ
ajiss-430	172	32	are	be	AUX
ajiss-430	172	33	a	a	DET
ajiss-430	172	34	form	form	NOUN
ajiss-430	172	35	of	of	ADP
ajiss-430	172	36	government	government	NOUN
ajiss-430	172	37	agency.48	agency.48	NOUN
ajiss-430	172	38	in	in	ADP
ajiss-430	172	39	this	this	DET
ajiss-430	172	40	respect	respect	NOUN
ajiss-430	172	41	,	,	PUNCT
ajiss-430	172	42	accountants	accountant	NOUN
ajiss-430	172	43	and	and	CCONJ
ajiss-430	172	44	auditors	auditor	NOUN
ajiss-430	172	45	should	should	AUX
ajiss-430	172	46	be	be	AUX
ajiss-430	172	47	able	able	ADJ
ajiss-430	172	48	to	to	PART
ajiss-430	172	49	give	give	VERB
ajiss-430	172	50	due	due	ADJ
ajiss-430	172	51	support	support	NOUN
ajiss-430	172	52	to	to	ADP
ajiss-430	172	53	their	their	PRON
ajiss-430	172	54	related	relate	VERB
ajiss-430	172	55	organizations	organization	NOUN
ajiss-430	172	56	(	(	PUNCT
ajiss-430	172	57	i.e.	i.e.	X
ajiss-430	172	58	,	,	PUNCT
ajiss-430	172	59	masb	masb	NOUN
ajiss-430	172	60	and	and	CCONJ
ajiss-430	172	61	nad	nad	PROPN
ajiss-430	172	62	)	)	PUNCT
ajiss-430	172	63	,	,	PUNCT
ajiss-430	172	64	for	for	ADP
ajiss-430	172	65	instance	instance	NOUN
ajiss-430	172	66	during	during	ADP
ajiss-430	172	67	the	the	DET
ajiss-430	172	68	due	due	ADJ
ajiss-430	172	69	process	process	NOUN
ajiss-430	172	70	,	,	PUNCT
ajiss-430	172	71	by	by	ADP
ajiss-430	172	72	making	make	VERB
ajiss-430	172	73	suggestions	suggestion	NOUN
ajiss-430	172	74	on	on	ADP
ajiss-430	172	75	a	a	DET
ajiss-430	172	76	zas	zas	X
ajiss-430	172	77	’s	’s	PART
ajiss-430	172	78	technical	technical	ADJ
ajiss-430	172	79	aspects	aspect	NOUN
ajiss-430	172	80	.	.	PUNCT
ajiss-430	173	1	in	in	ADP
ajiss-430	173	2	addition	addition	NOUN
ajiss-430	173	3	,	,	PUNCT
ajiss-430	173	4	in	in	ADP
ajiss-430	173	5	the	the	DET
ajiss-430	173	6	case	case	NOUN
ajiss-430	173	7	of	of	ADP
ajiss-430	173	8	companies	company	NOUN
ajiss-430	173	9	that	that	PRON
ajiss-430	173	10	adopt	adopt	VERB
ajiss-430	173	11	and	and	CCONJ
ajiss-430	173	12	comply	comply	VERB
ajiss-430	173	13	with	with	ADP
ajiss-430	173	14	tr	tr	NOUN
ajiss-430	173	15	i-1	i-1	NOUN
ajiss-430	173	16	in	in	ADP
ajiss-430	173	17	their	their	PRON
ajiss-430	173	18	financial	financial	ADJ
ajiss-430	173	19	reporting	reporting	NOUN
ajiss-430	173	20	,	,	PUNCT
ajiss-430	173	21	external	external	ADJ
ajiss-430	173	22	auditors	auditor	NOUN
ajiss-430	173	23	would	would	AUX
ajiss-430	173	24	have	have	VERB
ajiss-430	173	25	an	an	DET
ajiss-430	173	26	additional	additional	ADJ
ajiss-430	173	27	role	role	NOUN
ajiss-430	173	28	and	and	CCONJ
ajiss-430	173	29	responsibility	responsibility	NOUN
ajiss-430	173	30	.	.	PUNCT
ajiss-430	174	1	among	among	ADP
ajiss-430	174	2	others	other	NOUN
ajiss-430	174	3	,	,	PUNCT
ajiss-430	174	4	they	they	PRON
ajiss-430	174	5	should	should	AUX
ajiss-430	174	6	ensure	ensure	VERB
ajiss-430	174	7	that	that	SCONJ
ajiss-430	174	8	this	this	DET
ajiss-430	174	9	adoption	adoption	NOUN
ajiss-430	174	10	is	be	AUX
ajiss-430	174	11	being	be	AUX
ajiss-430	174	12	done	do	VERB
ajiss-430	174	13	consistently	consistently	ADV
ajiss-430	174	14	from	from	ADP
ajiss-430	174	15	one	one	NUM
ajiss-430	174	16	period	period	NOUN
ajiss-430	174	17	to	to	ADP
ajiss-430	174	18	another	another	PRON
ajiss-430	174	19	.	.	PUNCT
ajiss-430	175	1	abu	abu	PROPN
ajiss-430	175	2	bakar	bakar	PROPN
ajiss-430	175	3	:	:	PUNCT
ajiss-430	175	4	a	a	DET
ajiss-430	175	5	zakat	zakat	NOUN
ajiss-430	175	6	accounting	accounting	NOUN
ajiss-430	175	7	standard	standard	PROPN
ajiss-430	175	8	(	(	PUNCT
ajiss-430	175	9	zas	zas	NOUN
ajiss-430	175	10	)	)	PUNCT
ajiss-430	175	11	87	87	NUM
ajiss-430	175	12	academicians	academician	NOUN
ajiss-430	175	13	,	,	PUNCT
ajiss-430	175	14	both	both	CCONJ
ajiss-430	175	15	in	in	ADP
ajiss-430	175	16	the	the	DET
ajiss-430	175	17	accounting	accounting	NOUN
ajiss-430	175	18	as	as	ADV
ajiss-430	175	19	well	well	ADV
ajiss-430	175	20	as	as	ADP
ajiss-430	175	21	the	the	DET
ajiss-430	175	22	religious	religious	ADJ
ajiss-430	175	23	knowledge	knowledge	NOUN
ajiss-430	175	24	fields	field	NOUN
ajiss-430	175	25	,	,	PUNCT
ajiss-430	175	26	should	should	AUX
ajiss-430	175	27	contribute	contribute	VERB
ajiss-430	175	28	their	their	PRON
ajiss-430	175	29	ideas	idea	NOUN
ajiss-430	175	30	,	,	PUNCT
ajiss-430	175	31	especially	especially	ADV
ajiss-430	175	32	in	in	ADP
ajiss-430	175	33	providing	provide	VERB
ajiss-430	175	34	theoretical	theoretical	ADJ
ajiss-430	175	35	inputs	input	NOUN
ajiss-430	175	36	to	to	ADP
ajiss-430	175	37	the	the	DET
ajiss-430	175	38	development	development	NOUN
ajiss-430	175	39	of	of	ADP
ajiss-430	175	40	a	a	DET
ajiss-430	175	41	zas	zas	X
ajiss-430	175	42	.	.	PUNCT
ajiss-430	175	43	accounting	accounting	NOUN
ajiss-430	175	44	academicians	academician	NOUN
ajiss-430	175	45	and	and	CCONJ
ajiss-430	175	46	professors	professor	NOUN
ajiss-430	175	47	could	could	AUX
ajiss-430	175	48	share	share	VERB
ajiss-430	175	49	their	their	PRON
ajiss-430	175	50	technical	technical	ADJ
ajiss-430	175	51	knowledge	knowledge	NOUN
ajiss-430	175	52	,	,	PUNCT
ajiss-430	175	53	experience	experience	NOUN
ajiss-430	175	54	,	,	PUNCT
ajiss-430	175	55	and	and	CCONJ
ajiss-430	175	56	expertise	expertise	NOUN
ajiss-430	175	57	in	in	ADP
ajiss-430	175	58	various	various	ADJ
ajiss-430	175	59	aspects	aspect	NOUN
ajiss-430	175	60	of	of	ADP
ajiss-430	175	61	accounting	accounting	NOUN
ajiss-430	175	62	that	that	PRON
ajiss-430	175	63	are	be	AUX
ajiss-430	175	64	related	relate	VERB
ajiss-430	175	65	to	to	ADP
ajiss-430	175	66	preparing	prepare	VERB
ajiss-430	175	67	accounting	accounting	NOUN
ajiss-430	175	68	standards	standard	NOUN
ajiss-430	175	69	.	.	PUNCT
ajiss-430	176	1	similarly	similarly	ADV
ajiss-430	176	2	,	,	PUNCT
ajiss-430	176	3	accounting	accounting	NOUN
ajiss-430	176	4	researches	research	NOUN
ajiss-430	176	5	may	may	AUX
ajiss-430	176	6	have	have	VERB
ajiss-430	176	7	some	some	DET
ajiss-430	176	8	points	point	NOUN
ajiss-430	176	9	to	to	PART
ajiss-430	176	10	share	share	VERB
ajiss-430	176	11	based	base	VERB
ajiss-430	176	12	on	on	ADP
ajiss-430	176	13	their	their	PRON
ajiss-430	176	14	research	research	NOUN
ajiss-430	176	15	experiences	experience	NOUN
ajiss-430	176	16	or	or	CCONJ
ajiss-430	176	17	outputs	output	NOUN
ajiss-430	176	18	,	,	PUNCT
ajiss-430	176	19	both	both	PRON
ajiss-430	176	20	of	of	ADP
ajiss-430	176	21	which	which	PRON
ajiss-430	176	22	could	could	AUX
ajiss-430	176	23	enhance	enhance	VERB
ajiss-430	176	24	the	the	DET
ajiss-430	176	25	standard	standard	NOUN
ajiss-430	176	26	’s	’s	PART
ajiss-430	176	27	applicability	applicability	NOUN
ajiss-430	176	28	.	.	PUNCT
ajiss-430	177	1	also	also	ADV
ajiss-430	177	2	,	,	PUNCT
ajiss-430	177	3	a	a	DET
ajiss-430	177	4	few	few	ADJ
ajiss-430	177	5	accounting	accounting	NOUN
ajiss-430	177	6	academicians	academician	NOUN
ajiss-430	177	7	might	might	AUX
ajiss-430	177	8	have	have	VERB
ajiss-430	177	9	some	some	DET
ajiss-430	177	10	religious	religious	ADJ
ajiss-430	177	11	background	background	NOUN
ajiss-430	177	12	that	that	PRON
ajiss-430	177	13	could	could	AUX
ajiss-430	177	14	provide	provide	VERB
ajiss-430	177	15	some	some	DET
ajiss-430	177	16	insights	insight	NOUN
ajiss-430	177	17	to	to	ADP
ajiss-430	177	18	the	the	DET
ajiss-430	177	19	team	team	NOUN
ajiss-430	177	20	on	on	ADP
ajiss-430	177	21	how	how	SCONJ
ajiss-430	177	22	to	to	PART
ajiss-430	177	23	prepare	prepare	VERB
ajiss-430	177	24	this	this	DET
ajiss-430	177	25	islamic	islamic	ADJ
ajiss-430	177	26	-	-	PUNCT
ajiss-430	177	27	related	relate	VERB
ajiss-430	177	28	standard	standard	NOUN
ajiss-430	177	29	.	.	PUNCT
ajiss-430	178	1	such	such	ADJ
ajiss-430	178	2	academicians	academician	NOUN
ajiss-430	178	3	and	and	CCONJ
ajiss-430	178	4	researchers	researcher	NOUN
ajiss-430	178	5	can	can	AUX
ajiss-430	178	6	perhaps	perhaps	ADV
ajiss-430	178	7	be	be	AUX
ajiss-430	178	8	found	find	VERB
ajiss-430	178	9	in	in	ADP
ajiss-430	178	10	islamic	islamic	ADJ
ajiss-430	178	11	-	-	PUNCT
ajiss-430	178	12	related	relate	VERB
ajiss-430	178	13	higher	high	ADJ
ajiss-430	178	14	learning	learning	NOUN
ajiss-430	178	15	institutions	institution	NOUN
ajiss-430	178	16	,	,	PUNCT
ajiss-430	178	17	namely	namely	ADV
ajiss-430	178	18	,	,	PUNCT
ajiss-430	178	19	the	the	DET
ajiss-430	178	20	international	international	ADJ
ajiss-430	178	21	islamic	islamic	PROPN
ajiss-430	178	22	university	university	PROPN
ajiss-430	178	23	malaysia	malaysia	PROPN
ajiss-430	178	24	,	,	PUNCT
ajiss-430	178	25	the	the	DET
ajiss-430	178	26	islamic	islamic	PROPN
ajiss-430	178	27	science	science	PROPN
ajiss-430	178	28	university	university	PROPN
ajiss-430	178	29	of	of	ADP
ajiss-430	178	30	malaysia	malaysia	PROPN
ajiss-430	178	31	,	,	PUNCT
ajiss-430	178	32	and	and	CCONJ
ajiss-430	178	33	the	the	DET
ajiss-430	178	34	islamic	islamic	PROPN
ajiss-430	178	35	university	university	PROPN
ajiss-430	178	36	college	college	NOUN
ajiss-430	178	37	.	.	PUNCT
ajiss-430	179	1	religious	religious	ADJ
ajiss-430	179	2	scholars	scholar	NOUN
ajiss-430	179	3	,	,	PUNCT
ajiss-430	179	4	by	by	ADP
ajiss-430	179	5	sharing	share	VERB
ajiss-430	179	6	their	their	PRON
ajiss-430	179	7	knowledge	knowledge	NOUN
ajiss-430	179	8	and	and	CCONJ
ajiss-430	179	9	expertise	expertise	NOUN
ajiss-430	179	10	of	of	ADP
ajiss-430	179	11	fiqh	fiqh	PROPN
ajiss-430	179	12	al	al	PROPN
ajiss-430	179	13	-	-	PUNCT
ajiss-430	179	14	zakat	zakat	PROPN
ajiss-430	179	15	,	,	PUNCT
ajiss-430	179	16	could	could	AUX
ajiss-430	179	17	also	also	ADV
ajiss-430	179	18	add	add	VERB
ajiss-430	179	19	value	value	NOUN
ajiss-430	179	20	by	by	ADP
ajiss-430	179	21	giving	give	VERB
ajiss-430	179	22	their	their	PRON
ajiss-430	179	23	opinions	opinion	NOUN
ajiss-430	179	24	on	on	ADP
ajiss-430	179	25	the	the	DET
ajiss-430	179	26	relevant	relevant	ADJ
ajiss-430	179	27	jurisprudential	jurisprudential	ADJ
ajiss-430	179	28	rulings	ruling	NOUN
ajiss-430	179	29	,	,	PUNCT
ajiss-430	179	30	including	include	VERB
ajiss-430	179	31	the	the	DET
ajiss-430	179	32	types	type	NOUN
ajiss-430	179	33	of	of	ADP
ajiss-430	179	34	wealth	wealth	NOUN
ajiss-430	179	35	that	that	PRON
ajiss-430	179	36	are	be	AUX
ajiss-430	179	37	zakatable	zakatable	ADJ
ajiss-430	179	38	,	,	PUNCT
ajiss-430	179	39	the	the	DET
ajiss-430	179	40	zakat	zakat	NOUN
ajiss-430	179	41	base	base	NOUN
ajiss-430	179	42	,	,	PUNCT
ajiss-430	179	43	and	and	CCONJ
ajiss-430	179	44	its	its	PRON
ajiss-430	179	45	computational	computational	ADJ
ajiss-430	179	46	basis	basis	NOUN
ajiss-430	179	47	.	.	PUNCT
ajiss-430	180	1	the	the	DET
ajiss-430	180	2	inland	inland	PROPN
ajiss-430	180	3	revenue	revenue	NOUN
ajiss-430	180	4	board	board	NOUN
ajiss-430	180	5	(	(	PUNCT
ajiss-430	180	6	irb	irb	PROPN
ajiss-430	180	7	)	)	PUNCT
ajiss-430	180	8	,	,	PUNCT
ajiss-430	180	9	one	one	NUM
ajiss-430	180	10	of	of	ADP
ajiss-430	180	11	the	the	DET
ajiss-430	180	12	ministry	ministry	PROPN
ajiss-430	180	13	of	of	ADP
ajiss-430	180	14	finance	finance	PROPN
ajiss-430	180	15	’s	’s	PART
ajiss-430	180	16	main	main	ADJ
ajiss-430	180	17	revenue	revenue	NOUN
ajiss-430	180	18	collecting	collecting	NOUN
ajiss-430	180	19	agencies	agency	NOUN
ajiss-430	180	20	,	,	PUNCT
ajiss-430	180	21	could	could	AUX
ajiss-430	180	22	provide	provide	VERB
ajiss-430	180	23	moral	moral	ADJ
ajiss-430	180	24	support	support	NOUN
ajiss-430	180	25	for	for	ADP
ajiss-430	180	26	this	this	DET
ajiss-430	180	27	agenda	agenda	NOUN
ajiss-430	180	28	.	.	PUNCT
ajiss-430	181	1	it	it	PRON
ajiss-430	181	2	should	should	AUX
ajiss-430	181	3	not	not	PART
ajiss-430	181	4	wrongly	wrongly	ADV
ajiss-430	181	5	perceive	perceive	VERB
ajiss-430	181	6	any	any	DET
ajiss-430	181	7	proposed	propose	VERB
ajiss-430	181	8	zas	za	NOUN
ajiss-430	181	9	as	as	ADP
ajiss-430	181	10	a	a	DET
ajiss-430	181	11	threat	threat	NOUN
ajiss-430	181	12	that	that	PRON
ajiss-430	181	13	may	may	AUX
ajiss-430	181	14	negatively	negatively	ADV
ajiss-430	181	15	impact	impact	VERB
ajiss-430	181	16	its	its	PRON
ajiss-430	181	17	collection	collection	NOUN
ajiss-430	181	18	of	of	ADP
ajiss-430	181	19	taxes	taxis	NOUN
ajiss-430	181	20	and	and	CCONJ
ajiss-430	181	21	thus	thus	ADV
ajiss-430	181	22	reduce	reduce	VERB
ajiss-430	181	23	its	its	PRON
ajiss-430	181	24	employees	employee	NOUN
ajiss-430	181	25	’	’	PART
ajiss-430	181	26	material	material	NOUN
ajiss-430	181	27	incentives	incentive	NOUN
ajiss-430	181	28	.	.	PUNCT
ajiss-430	182	1	rather	rather	ADV
ajiss-430	182	2	,	,	PUNCT
ajiss-430	182	3	a	a	DET
ajiss-430	182	4	zas	zas	NOUN
ajiss-430	182	5	should	should	AUX
ajiss-430	182	6	be	be	AUX
ajiss-430	182	7	perceived	perceive	VERB
ajiss-430	182	8	as	as	ADP
ajiss-430	182	9	a	a	DET
ajiss-430	182	10	partner	partner	NOUN
ajiss-430	182	11	,	,	PUNCT
ajiss-430	182	12	similar	similar	ADJ
ajiss-430	182	13	in	in	ADP
ajiss-430	182	14	its	its	PRON
ajiss-430	182	15	operation	operation	NOUN
ajiss-430	182	16	(	(	PUNCT
ajiss-430	182	17	both	both	PRON
ajiss-430	182	18	collect	collect	VERB
ajiss-430	182	19	money	money	NOUN
ajiss-430	182	20	from	from	ADP
ajiss-430	182	21	those	those	PRON
ajiss-430	182	22	who	who	PRON
ajiss-430	182	23	are	be	AUX
ajiss-430	182	24	supposed	suppose	VERB
ajiss-430	182	25	to	to	PART
ajiss-430	182	26	pay	pay	VERB
ajiss-430	182	27	)	)	PUNCT
ajiss-430	182	28	but	but	CCONJ
ajiss-430	182	29	substantially	substantially	ADV
ajiss-430	182	30	different	different	ADJ
ajiss-430	182	31	in	in	ADP
ajiss-430	182	32	its	its	PRON
ajiss-430	182	33	goal	goal	NOUN
ajiss-430	182	34	and	and	CCONJ
ajiss-430	182	35	aims	aim	NOUN
ajiss-430	182	36	.	.	PUNCT
ajiss-430	183	1	while	while	SCONJ
ajiss-430	183	2	taxation	taxation	NOUN
ajiss-430	183	3	focuses	focus	VERB
ajiss-430	183	4	more	more	ADJ
ajiss-430	183	5	on	on	ADP
ajiss-430	183	6	one	one	NUM
ajiss-430	183	7	’s	’s	PART
ajiss-430	183	8	social	social	ADJ
ajiss-430	183	9	obligation	obligation	NOUN
ajiss-430	183	10	,	,	PUNCT
ajiss-430	183	11	paying	pay	VERB
ajiss-430	183	12	one	one	NUM
ajiss-430	183	13	’s	’s	PART
ajiss-430	183	14	zakat	zakat	NOUN
ajiss-430	183	15	is	be	AUX
ajiss-430	183	16	a	a	DET
ajiss-430	183	17	religious	religious	ADJ
ajiss-430	183	18	obligation	obligation	NOUN
ajiss-430	183	19	.	.	PUNCT
ajiss-430	184	1	the	the	DET
ajiss-430	184	2	irb	irb	NOUN
ajiss-430	184	3	also	also	ADV
ajiss-430	184	4	might	might	AUX
ajiss-430	184	5	be	be	AUX
ajiss-430	184	6	of	of	ADP
ajiss-430	184	7	help	help	NOUN
ajiss-430	184	8	in	in	ADP
ajiss-430	184	9	terms	term	NOUN
ajiss-430	184	10	of	of	ADP
ajiss-430	184	11	providing	provide	VERB
ajiss-430	184	12	detailed	detailed	ADJ
ajiss-430	184	13	requirements	requirement	NOUN
ajiss-430	184	14	on	on	ADP
ajiss-430	184	15	what	what	DET
ajiss-430	184	16	types	type	NOUN
ajiss-430	184	17	of	of	ADP
ajiss-430	184	18	zakat	zakat	NOUN
ajiss-430	184	19	will	will	AUX
ajiss-430	184	20	be	be	AUX
ajiss-430	184	21	considered	consider	VERB
ajiss-430	184	22	tax	tax	NOUN
ajiss-430	184	23	deductions	deduction	NOUN
ajiss-430	184	24	.	.	PUNCT
ajiss-430	185	1	by	by	ADP
ajiss-430	185	2	having	have	VERB
ajiss-430	185	3	a	a	DET
ajiss-430	185	4	full	full	ADJ
ajiss-430	185	5	description	description	NOUN
ajiss-430	185	6	of	of	ADP
ajiss-430	185	7	the	the	DET
ajiss-430	185	8	types	type	NOUN
ajiss-430	185	9	of	of	ADP
ajiss-430	185	10	zakat	zakat	NOUN
ajiss-430	185	11	that	that	PRON
ajiss-430	185	12	can	can	AUX
ajiss-430	185	13	be	be	AUX
ajiss-430	185	14	deducted	deduct	VERB
ajiss-430	185	15	,	,	PUNCT
ajiss-430	185	16	a	a	DET
ajiss-430	185	17	zas	zas	NOUN
ajiss-430	185	18	will	will	AUX
ajiss-430	185	19	be	be	AUX
ajiss-430	185	20	tailored	tailor	VERB
ajiss-430	185	21	not	not	PART
ajiss-430	185	22	only	only	ADV
ajiss-430	185	23	to	to	PART
ajiss-430	185	24	serve	serve	VERB
ajiss-430	185	25	the	the	DET
ajiss-430	185	26	public	public	ADJ
ajiss-430	185	27	benefit	benefit	NOUN
ajiss-430	185	28	,	,	PUNCT
ajiss-430	185	29	but	but	CCONJ
ajiss-430	185	30	also	also	ADV
ajiss-430	185	31	to	to	PART
ajiss-430	185	32	acquire	acquire	VERB
ajiss-430	185	33	a	a	DET
ajiss-430	185	34	reasonable	reasonable	ADJ
ajiss-430	185	35	tax	tax	NOUN
ajiss-430	185	36	deduction	deduction	NOUN
ajiss-430	185	37	.	.	PUNCT
ajiss-430	186	1	this	this	PRON
ajiss-430	186	2	may	may	AUX
ajiss-430	186	3	even	even	ADV
ajiss-430	186	4	make	make	VERB
ajiss-430	186	5	a	a	DET
ajiss-430	186	6	zas	zas	NOUN
ajiss-430	186	7	up	up	ADP
ajiss-430	186	8	-	-	PUNCT
ajiss-430	186	9	to	to	ADP
ajiss-430	186	10	-	-	PUNCT
ajiss-430	186	11	date	date	NOUN
ajiss-430	186	12	and	and	CCONJ
ajiss-430	186	13	favorable	favorable	ADJ
ajiss-430	186	14	among	among	ADP
ajiss-430	186	15	muslim	muslim	ADJ
ajiss-430	186	16	corporations	corporation	NOUN
ajiss-430	186	17	.	.	PUNCT
ajiss-430	187	1	the	the	DET
ajiss-430	187	2	department	department	PROPN
ajiss-430	187	3	of	of	ADP
ajiss-430	187	4	wakaf	wakaf	PROPN
ajiss-430	187	5	,	,	PUNCT
ajiss-430	187	6	zakat	zakat	NOUN
ajiss-430	187	7	,	,	PUNCT
ajiss-430	187	8	and	and	CCONJ
ajiss-430	187	9	hajj	hajj	PROPN
ajiss-430	187	10	(	(	PUNCT
ajiss-430	187	11	dwzh	dwzh	NOUN
ajiss-430	187	12	)	)	PUNCT
ajiss-430	187	13	,	,	PUNCT
ajiss-430	187	14	which	which	PRON
ajiss-430	187	15	is	be	AUX
ajiss-430	187	16	a	a	DET
ajiss-430	187	17	unit	unit	NOUN
ajiss-430	187	18	of	of	ADP
ajiss-430	187	19	the	the	DET
ajiss-430	187	20	islamic	islamic	PROPN
ajiss-430	187	21	development	development	PROPN
ajiss-430	187	22	department	department	PROPN
ajiss-430	187	23	of	of	ADP
ajiss-430	187	24	the	the	DET
ajiss-430	187	25	prime	prime	PROPN
ajiss-430	187	26	minister	minister	PROPN
ajiss-430	187	27	’s	’s	PART
ajiss-430	187	28	department	department	NOUN
ajiss-430	187	29	,	,	PUNCT
ajiss-430	187	30	can	can	AUX
ajiss-430	187	31	initiate	initiate	VERB
ajiss-430	187	32	as	as	ADV
ajiss-430	187	33	well	well	ADV
ajiss-430	187	34	as	as	ADP
ajiss-430	187	35	lead	lead	VERB
ajiss-430	187	36	this	this	DET
ajiss-430	187	37	agenda	agenda	NOUN
ajiss-430	187	38	of	of	ADP
ajiss-430	187	39	developing	develop	VERB
ajiss-430	187	40	a	a	DET
ajiss-430	187	41	zas	zas	NOUN
ajiss-430	187	42	for	for	ADP
ajiss-430	187	43	companies	company	NOUN
ajiss-430	187	44	.	.	PUNCT
ajiss-430	188	1	this	this	PRON
ajiss-430	188	2	is	be	AUX
ajiss-430	188	3	in	in	ADP
ajiss-430	188	4	line	line	NOUN
ajiss-430	188	5	with	with	ADP
ajiss-430	188	6	its	its	PRON
ajiss-430	188	7	main	main	ADJ
ajiss-430	188	8	functions	function	NOUN
ajiss-430	188	9	,	,	PUNCT
ajiss-430	188	10	which	which	PRON
ajiss-430	188	11	are	be	AUX
ajiss-430	188	12	,	,	PUNCT
ajiss-430	188	13	among	among	ADP
ajiss-430	188	14	others	other	NOUN
ajiss-430	188	15	,	,	PUNCT
ajiss-430	188	16	to	to	PART
ajiss-430	188	17	plan	plan	VERB
ajiss-430	188	18	,	,	PUNCT
ajiss-430	188	19	coordinate	coordinate	VERB
ajiss-430	188	20	,	,	PUNCT
ajiss-430	188	21	and	and	CCONJ
ajiss-430	188	22	monitor	monitor	VERB
ajiss-430	188	23	the	the	DET
ajiss-430	188	24	country	country	NOUN
ajiss-430	188	25	’s	’s	PART
ajiss-430	188	26	waqf	waqf	NOUN
ajiss-430	188	27	and	and	CCONJ
ajiss-430	188	28	zakat	zakat	NOUN
ajiss-430	188	29	systems	system	NOUN
ajiss-430	188	30	.	.	PUNCT
ajiss-430	189	1	in	in	ADP
ajiss-430	189	2	fact	fact	NOUN
ajiss-430	189	3	,	,	PUNCT
ajiss-430	189	4	one	one	NUM
ajiss-430	189	5	of	of	ADP
ajiss-430	189	6	its	its	PRON
ajiss-430	189	7	primary	primary	ADJ
ajiss-430	189	8	missions	mission	NOUN
ajiss-430	189	9	is	be	AUX
ajiss-430	189	10	to	to	PART
ajiss-430	189	11	develop	develop	VERB
ajiss-430	189	12	the	the	DET
ajiss-430	189	13	zakat	zakat	NOUN
ajiss-430	189	14	system	system	NOUN
ajiss-430	189	15	in	in	ADP
ajiss-430	189	16	a	a	DET
ajiss-430	189	17	well	well	ADV
ajiss-430	189	18	-	-	PUNCT
ajiss-430	189	19	planned	plan	VERB
ajiss-430	189	20	,	,	PUNCT
ajiss-430	189	21	systematic	systematic	ADJ
ajiss-430	189	22	,	,	PUNCT
ajiss-430	189	23	and	and	CCONJ
ajiss-430	189	24	integrated	integrated	ADJ
ajiss-430	189	25	manner	manner	NOUN
ajiss-430	189	26	as	as	ADV
ajiss-430	189	27	well	well	ADV
ajiss-430	189	28	as	as	ADP
ajiss-430	189	29	to	to	PART
ajiss-430	189	30	enhance	enhance	VERB
ajiss-430	189	31	the	the	DET
ajiss-430	189	32	efficiency	efficiency	NOUN
ajiss-430	189	33	and	and	CCONJ
ajiss-430	189	34	effectiveness	effectiveness	NOUN
ajiss-430	189	35	of	of	ADP
ajiss-430	189	36	the	the	DET
ajiss-430	189	37	zakat	zakat	PROPN
ajiss-430	189	38	administration	administration	NOUN
ajiss-430	189	39	.	.	PUNCT
ajiss-430	190	1	although	although	SCONJ
ajiss-430	190	2	zakat	zakat	NOUN
ajiss-430	190	3	comes	come	VERB
ajiss-430	190	4	under	under	ADP
ajiss-430	190	5	the	the	DET
ajiss-430	190	6	state	state	NOUN
ajiss-430	190	7	’s	’s	PART
ajiss-430	190	8	jurisdiction	jurisdiction	NOUN
ajiss-430	190	9	,	,	PUNCT
ajiss-430	190	10	this	this	PRON
ajiss-430	190	11	does	do	AUX
ajiss-430	190	12	not	not	PART
ajiss-430	190	13	mean	mean	VERB
ajiss-430	190	14	that	that	SCONJ
ajiss-430	190	15	other	other	ADJ
ajiss-430	190	16	parties	party	NOUN
ajiss-430	190	17	,	,	PUNCT
ajiss-430	190	18	especially	especially	ADV
ajiss-430	190	19	the	the	DET
ajiss-430	190	20	fed88	fed88	PROPN
ajiss-430	190	21	the	the	DET
ajiss-430	190	22	american	american	PROPN
ajiss-430	190	23	journal	journal	PROPN
ajiss-430	190	24	of	of	ADP
ajiss-430	190	25	islamic	islamic	ADJ
ajiss-430	190	26	social	social	PROPN
ajiss-430	190	27	sciences	sciences	PROPN
ajiss-430	190	28	24:4	24:4	NUM
ajiss-430	190	29	eral	eral	ADJ
ajiss-430	190	30	government	government	NOUN
ajiss-430	190	31	,	,	PUNCT
ajiss-430	190	32	have	have	VERB
ajiss-430	190	33	no	no	DET
ajiss-430	190	34	role	role	NOUN
ajiss-430	190	35	to	to	PART
ajiss-430	190	36	play	play	VERB
ajiss-430	190	37	in	in	ADP
ajiss-430	190	38	improving	improve	VERB
ajiss-430	190	39	the	the	DET
ajiss-430	190	40	zakat	zakat	NOUN
ajiss-430	190	41	system	system	NOUN
ajiss-430	190	42	.	.	PUNCT
ajiss-430	191	1	the	the	DET
ajiss-430	191	2	dwzh	dwzh	NOUN
ajiss-430	191	3	,	,	PUNCT
ajiss-430	191	4	in	in	ADP
ajiss-430	191	5	the	the	DET
ajiss-430	191	6	name	name	NOUN
ajiss-430	191	7	of	of	ADP
ajiss-430	191	8	the	the	DET
ajiss-430	191	9	federal	federal	ADJ
ajiss-430	191	10	government	government	NOUN
ajiss-430	191	11	,	,	PUNCT
ajiss-430	191	12	can	can	AUX
ajiss-430	191	13	actually	actually	ADV
ajiss-430	191	14	submit	submit	VERB
ajiss-430	191	15	proposals	proposal	NOUN
ajiss-430	191	16	to	to	ADP
ajiss-430	191	17	the	the	DET
ajiss-430	191	18	mesyuarat	mesyuarat	PROPN
ajiss-430	191	19	majlis	majlis	PROPN
ajiss-430	191	20	raja	raja	PROPN
ajiss-430	191	21	-	-	PUNCT
ajiss-430	191	22	raja	raja	PROPN
ajiss-430	191	23	(	(	PUNCT
ajiss-430	191	24	royal	royal	PROPN
ajiss-430	191	25	council	council	NOUN
ajiss-430	191	26	meeting	meeting	NOUN
ajiss-430	191	27	)	)	PUNCT
ajiss-430	191	28	on	on	ADP
ajiss-430	191	29	this	this	DET
ajiss-430	191	30	matter	matter	NOUN
ajiss-430	191	31	,	,	PUNCT
ajiss-430	191	32	just	just	ADV
ajiss-430	191	33	like	like	SCONJ
ajiss-430	191	34	it	it	PRON
ajiss-430	191	35	initiated	initiate	VERB
ajiss-430	191	36	the	the	DET
ajiss-430	191	37	recommendation	recommendation	NOUN
ajiss-430	191	38	to	to	PART
ajiss-430	191	39	harmonize	harmonize	VERB
ajiss-430	191	40	the	the	DET
ajiss-430	191	41	shari`ah	shari`ah	PROPN
ajiss-430	191	42	courts	court	NOUN
ajiss-430	191	43	nationwide	nationwide	ADV
ajiss-430	191	44	.	.	PUNCT
ajiss-430	192	1	in	in	ADP
ajiss-430	192	2	the	the	DET
ajiss-430	192	3	case	case	NOUN
ajiss-430	192	4	of	of	ADP
ajiss-430	192	5	a	a	DET
ajiss-430	192	6	zas	za	NOUN
ajiss-430	192	7	,	,	PUNCT
ajiss-430	192	8	the	the	DET
ajiss-430	192	9	dwzh	dwzh	NOUN
ajiss-430	192	10	perhaps	perhaps	ADV
ajiss-430	192	11	can	can	AUX
ajiss-430	192	12	collaborate	collaborate	VERB
ajiss-430	192	13	with	with	ADP
ajiss-430	192	14	all	all	PRON
ajiss-430	192	15	of	of	ADP
ajiss-430	192	16	the	the	DET
ajiss-430	192	17	above	above	ADV
ajiss-430	192	18	-	-	PUNCT
ajiss-430	192	19	mentioned	mention	VERB
ajiss-430	192	20	parties	party	NOUN
ajiss-430	192	21	after	after	SCONJ
ajiss-430	192	22	it	it	PRON
ajiss-430	192	23	receives	receive	VERB
ajiss-430	192	24	the	the	DET
ajiss-430	192	25	consent	consent	NOUN
ajiss-430	192	26	of	of	ADP
ajiss-430	192	27	the	the	DET
ajiss-430	192	28	state	state	NOUN
ajiss-430	192	29	’s	’s	PART
ajiss-430	192	30	ruler	ruler	NOUN
ajiss-430	192	31	.	.	PUNCT
ajiss-430	193	1	however	however	ADV
ajiss-430	193	2	,	,	PUNCT
ajiss-430	193	3	the	the	DET
ajiss-430	193	4	state	state	NOUN
ajiss-430	193	5	government	government	NOUN
ajiss-430	193	6	has	have	VERB
ajiss-430	193	7	the	the	DET
ajiss-430	193	8	ultimate	ultimate	ADJ
ajiss-430	193	9	power	power	NOUN
ajiss-430	193	10	to	to	PART
ajiss-430	193	11	decide	decide	VERB
ajiss-430	193	12	whether	whether	SCONJ
ajiss-430	193	13	or	or	CCONJ
ajiss-430	193	14	not	not	PART
ajiss-430	193	15	to	to	PART
ajiss-430	193	16	adopt	adopt	VERB
ajiss-430	193	17	the	the	DET
ajiss-430	193	18	proposed	propose	VERB
ajiss-430	193	19	standard	standard	NOUN
ajiss-430	193	20	.	.	PUNCT
ajiss-430	194	1	conclusion	conclusion	NOUN
ajiss-430	194	2	the	the	DET
ajiss-430	194	3	fact	fact	NOUN
ajiss-430	194	4	that	that	SCONJ
ajiss-430	194	5	different	different	ADJ
ajiss-430	194	6	parties	party	NOUN
ajiss-430	194	7	need	need	VERB
ajiss-430	194	8	to	to	PART
ajiss-430	194	9	pull	pull	VERB
ajiss-430	194	10	their	their	PRON
ajiss-430	194	11	resources	resource	NOUN
ajiss-430	194	12	together	together	ADV
ajiss-430	194	13	to	to	PART
ajiss-430	194	14	ensure	ensure	VERB
ajiss-430	194	15	the	the	DET
ajiss-430	194	16	realization	realization	NOUN
ajiss-430	194	17	of	of	ADP
ajiss-430	194	18	a	a	DET
ajiss-430	194	19	zas	zas	NOUN
ajiss-430	194	20	reflects	reflect	VERB
ajiss-430	194	21	the	the	DET
ajiss-430	194	22	tough	tough	ADJ
ajiss-430	194	23	challenges	challenge	NOUN
ajiss-430	194	24	that	that	PRON
ajiss-430	194	25	need	need	VERB
ajiss-430	194	26	to	to	PART
ajiss-430	194	27	be	be	AUX
ajiss-430	194	28	faced	face	VERB
ajiss-430	194	29	if	if	SCONJ
ajiss-430	194	30	such	such	DET
ajiss-430	194	31	a	a	DET
ajiss-430	194	32	standard	standard	NOUN
ajiss-430	194	33	is	be	AUX
ajiss-430	194	34	to	to	PART
ajiss-430	194	35	become	become	VERB
ajiss-430	194	36	a	a	DET
ajiss-430	194	37	reality	reality	NOUN
ajiss-430	194	38	.	.	PUNCT
ajiss-430	195	1	this	this	DET
ajiss-430	195	2	task	task	NOUN
ajiss-430	195	3	is	be	AUX
ajiss-430	195	4	not	not	PART
ajiss-430	195	5	something	something	PRON
ajiss-430	195	6	that	that	PRON
ajiss-430	195	7	can	can	AUX
ajiss-430	195	8	be	be	AUX
ajiss-430	195	9	done	do	VERB
ajiss-430	195	10	overnight	overnight	ADV
ajiss-430	195	11	,	,	PUNCT
ajiss-430	195	12	since	since	SCONJ
ajiss-430	195	13	it	it	PRON
ajiss-430	195	14	covers	cover	VERB
ajiss-430	195	15	both	both	CCONJ
ajiss-430	195	16	temporal	temporal	ADJ
ajiss-430	195	17	and	and	CCONJ
ajiss-430	195	18	religious	religious	ADJ
ajiss-430	195	19	affairs	affair	NOUN
ajiss-430	195	20	.	.	PUNCT
ajiss-430	196	1	in	in	ADP
ajiss-430	196	2	addition	addition	NOUN
ajiss-430	196	3	,	,	PUNCT
ajiss-430	196	4	its	its	PRON
ajiss-430	196	5	technical	technical	ADJ
ajiss-430	196	6	parts	part	NOUN
ajiss-430	196	7	must	must	AUX
ajiss-430	196	8	be	be	AUX
ajiss-430	196	9	parallel	parallel	ADJ
ajiss-430	196	10	to	to	ADP
ajiss-430	196	11	the	the	DET
ajiss-430	196	12	existing	exist	VERB
ajiss-430	196	13	laws	law	NOUN
ajiss-430	196	14	and	and	CCONJ
ajiss-430	196	15	regulations	regulation	NOUN
ajiss-430	196	16	,	,	PUNCT
ajiss-430	196	17	and	and	CCONJ
ajiss-430	196	18	the	the	DET
ajiss-430	196	19	standard	standard	NOUN
ajiss-430	196	20	can	can	AUX
ajiss-430	196	21	not	not	PART
ajiss-430	196	22	violate	violate	VERB
ajiss-430	196	23	any	any	DET
ajiss-430	196	24	islamic	islamic	ADJ
ajiss-430	196	25	precepts	precept	NOUN
ajiss-430	196	26	.	.	PUNCT
ajiss-430	197	1	having	having	AUX
ajiss-430	197	2	said	say	VERB
ajiss-430	197	3	that	that	SCONJ
ajiss-430	197	4	,	,	PUNCT
ajiss-430	197	5	the	the	DET
ajiss-430	197	6	priority	priority	NOUN
ajiss-430	197	7	here	here	ADV
ajiss-430	197	8	is	be	AUX
ajiss-430	197	9	to	to	PART
ajiss-430	197	10	educate	educate	VERB
ajiss-430	197	11	the	the	DET
ajiss-430	197	12	parties	party	NOUN
ajiss-430	197	13	involved	involve	VERB
ajiss-430	197	14	about	about	ADP
ajiss-430	197	15	the	the	DET
ajiss-430	197	16	importance	importance	NOUN
ajiss-430	197	17	of	of	ADP
ajiss-430	197	18	having	have	VERB
ajiss-430	197	19	such	such	DET
ajiss-430	197	20	a	a	DET
ajiss-430	197	21	standard	standard	NOUN
ajiss-430	197	22	and	and	CCONJ
ajiss-430	197	23	to	to	PART
ajiss-430	197	24	make	make	VERB
ajiss-430	197	25	them	they	PRON
ajiss-430	197	26	fully	fully	ADV
ajiss-430	197	27	understand	understand	VERB
ajiss-430	197	28	the	the	DET
ajiss-430	197	29	noble	noble	ADJ
ajiss-430	197	30	aim	aim	NOUN
ajiss-430	197	31	of	of	ADP
ajiss-430	197	32	having	have	VERB
ajiss-430	197	33	a	a	DET
ajiss-430	197	34	zas	zas	NOUN
ajiss-430	197	35	in	in	ADP
ajiss-430	197	36	the	the	DET
ajiss-430	197	37	first	first	ADJ
ajiss-430	197	38	place	place	NOUN
ajiss-430	197	39	.	.	PUNCT
ajiss-430	198	1	as	as	SCONJ
ajiss-430	198	2	amin	amin	PROPN
ajiss-430	198	3	points	point	NOUN
ajiss-430	198	4	out,49	out,49	PROPN
ajiss-430	198	5	education	education	NOUN
ajiss-430	198	6	is	be	AUX
ajiss-430	198	7	the	the	DET
ajiss-430	198	8	key	key	NOUN
ajiss-430	198	9	to	to	ADP
ajiss-430	198	10	the	the	DET
ajiss-430	198	11	business	business	NOUN
ajiss-430	198	12	community	community	NOUN
ajiss-430	198	13	’s	’s	PART
ajiss-430	198	14	acceptance	acceptance	NOUN
ajiss-430	198	15	and	and	CCONJ
ajiss-430	198	16	endorsement	endorsement	NOUN
ajiss-430	198	17	of	of	ADP
ajiss-430	198	18	a	a	DET
ajiss-430	198	19	corporate	corporate	ADJ
ajiss-430	198	20	zakat	zakat	NOUN
ajiss-430	198	21	.	.	PUNCT
ajiss-430	199	1	only	only	ADV
ajiss-430	199	2	after	after	SCONJ
ajiss-430	199	3	this	this	PRON
ajiss-430	199	4	has	have	AUX
ajiss-430	199	5	been	be	AUX
ajiss-430	199	6	accomplished	accomplish	VERB
ajiss-430	199	7	can	can	AUX
ajiss-430	199	8	we	we	PRON
ajiss-430	199	9	go	go	VERB
ajiss-430	199	10	one	one	NUM
ajiss-430	199	11	step	step	NOUN
ajiss-430	199	12	further	far	ADV
ajiss-430	199	13	:	:	PUNCT
ajiss-430	199	14	bring	bring	VERB
ajiss-430	199	15	these	these	DET
ajiss-430	199	16	parties	party	NOUN
ajiss-430	199	17	together	together	ADV
ajiss-430	199	18	and	and	CCONJ
ajiss-430	199	19	seriously	seriously	ADV
ajiss-430	199	20	discuss	discuss	VERB
ajiss-430	199	21	the	the	DET
ajiss-430	199	22	issue	issue	NOUN
ajiss-430	199	23	as	as	ADP
ajiss-430	199	24	a	a	DET
ajiss-430	199	25	team	team	NOUN
ajiss-430	199	26	in	in	ADP
ajiss-430	199	27	order	order	NOUN
ajiss-430	199	28	to	to	PART
ajiss-430	199	29	promulgate	promulgate	VERB
ajiss-430	199	30	a	a	DET
ajiss-430	199	31	zas	zas	NOUN
ajiss-430	199	32	.	.	PUNCT
ajiss-430	200	1	there	there	PRON
ajiss-430	200	2	may	may	AUX
ajiss-430	200	3	be	be	AUX
ajiss-430	200	4	little	little	ADJ
ajiss-430	200	5	hope	hope	NOUN
ajiss-430	200	6	of	of	ADP
ajiss-430	200	7	achieving	achieve	VERB
ajiss-430	200	8	a	a	DET
ajiss-430	200	9	zas	zas	NOUN
ajiss-430	200	10	for	for	ADP
ajiss-430	200	11	malaysian	malaysian	ADJ
ajiss-430	200	12	companies	company	NOUN
ajiss-430	200	13	in	in	ADP
ajiss-430	200	14	the	the	DET
ajiss-430	200	15	near	near	ADJ
ajiss-430	200	16	future	future	NOUN
ajiss-430	200	17	.	.	PUNCT
ajiss-430	201	1	i	i	PRON
ajiss-430	201	2	base	base	VERB
ajiss-430	201	3	this	this	PRON
ajiss-430	201	4	on	on	ADP
ajiss-430	201	5	a	a	DET
ajiss-430	201	6	statement	statement	NOUN
ajiss-430	201	7	contained	contain	VERB
ajiss-430	201	8	in	in	ADP
ajiss-430	201	9	the	the	DET
ajiss-430	201	10	masb	masb	NOUN
ajiss-430	201	11	-	-	PUNCT
ajiss-430	201	12	issued	issue	VERB
ajiss-430	201	13	frs	frs	NOUN
ajiss-430	201	14	i-1	i-1	NOUN
ajiss-430	201	15	(	(	PUNCT
ajiss-430	201	16	in	in	ADP
ajiss-430	201	17	paragraph	paragraph	NOUN
ajiss-430	201	18	in1	in1	NOUN
ajiss-430	201	19	,	,	PUNCT
ajiss-430	201	20	pg	pg	INTJ
ajiss-430	201	21	.	.	PROPN
ajiss-430	201	22	6	6	NUM
ajiss-430	201	23	)	)	PUNCT
ajiss-430	201	24	,	,	PUNCT
ajiss-430	201	25	which	which	PRON
ajiss-430	201	26	implies	imply	VERB
ajiss-430	201	27	that	that	SCONJ
ajiss-430	201	28	the	the	DET
ajiss-430	201	29	reason	reason	NOUN
ajiss-430	201	30	why	why	SCONJ
ajiss-430	201	31	any	any	DET
ajiss-430	201	32	islamic	islamic	ADJ
ajiss-430	201	33	accounting	accounting	PROPN
ajiss-430	201	34	standard	standard	NOUN
ajiss-430	201	35	is	be	AUX
ajiss-430	201	36	needed	need	VERB
ajiss-430	201	37	is	be	AUX
ajiss-430	201	38	simply	simply	ADV
ajiss-430	201	39	due	due	ADJ
ajiss-430	201	40	to	to	ADP
ajiss-430	201	41	the	the	DET
ajiss-430	201	42	emergence	emergence	NOUN
ajiss-430	201	43	of	of	ADP
ajiss-430	201	44	islamic	islamic	ADJ
ajiss-430	201	45	financial	financial	ADJ
ajiss-430	201	46	institutions	institution	NOUN
ajiss-430	201	47	and	and	CCONJ
ajiss-430	201	48	islamic	islamic	ADJ
ajiss-430	201	49	banking	banking	NOUN
ajiss-430	201	50	services	service	NOUN
ajiss-430	201	51	offered	offer	VERB
ajiss-430	201	52	by	by	ADP
ajiss-430	201	53	conventional	conventional	ADJ
ajiss-430	201	54	banks	bank	NOUN
ajiss-430	201	55	,	,	PUNCT
ajiss-430	201	56	and	and	CCONJ
ajiss-430	201	57	not	not	PART
ajiss-430	201	58	because	because	SCONJ
ajiss-430	201	59	of	of	ADP
ajiss-430	201	60	more	more	ADV
ajiss-430	201	61	important	important	ADJ
ajiss-430	201	62	reasons	reason	NOUN
ajiss-430	201	63	,	,	PUNCT
ajiss-430	201	64	such	such	ADJ
ajiss-430	201	65	as	as	ADP
ajiss-430	201	66	the	the	DET
ajiss-430	201	67	religious	religious	ADJ
ajiss-430	201	68	obligation	obligation	NOUN
ajiss-430	201	69	of	of	ADP
ajiss-430	201	70	increasing	increase	VERB
ajiss-430	201	71	the	the	DET
ajiss-430	201	72	number	number	NOUN
ajiss-430	201	73	of	of	ADP
ajiss-430	201	74	muslim	muslim	ADJ
ajiss-430	201	75	corporate	corporate	ADJ
ajiss-430	201	76	entities	entity	NOUN
ajiss-430	201	77	in	in	ADP
ajiss-430	201	78	malaysia	malaysia	PROPN
ajiss-430	201	79	.	.	PUNCT
ajiss-430	202	1	it	it	PRON
ajiss-430	202	2	is	be	AUX
ajiss-430	202	3	thus	thus	ADV
ajiss-430	202	4	presumed	presume	VERB
ajiss-430	202	5	that	that	SCONJ
ajiss-430	202	6	in	in	ADP
ajiss-430	202	7	the	the	DET
ajiss-430	202	8	near	near	ADJ
ajiss-430	202	9	future	future	NOUN
ajiss-430	202	10	,	,	PUNCT
ajiss-430	202	11	most	most	ADJ
ajiss-430	202	12	of	of	ADP
ajiss-430	202	13	the	the	DET
ajiss-430	202	14	attention	attention	NOUN
ajiss-430	202	15	given	give	VERB
ajiss-430	202	16	to	to	ADP
ajiss-430	202	17	developing	develop	VERB
ajiss-430	202	18	islamic	islamic	ADJ
ajiss-430	202	19	standards	standard	NOUN
ajiss-430	202	20	will	will	AUX
ajiss-430	202	21	be	be	AUX
ajiss-430	202	22	geared	gear	VERB
ajiss-430	202	23	toward	toward	ADP
ajiss-430	202	24	their	their	PRON
ajiss-430	202	25	usefulness	usefulness	NOUN
ajiss-430	202	26	for	for	ADP
ajiss-430	202	27	financial	financial	ADJ
ajiss-430	202	28	institutions	institution	NOUN
ajiss-430	202	29	,	,	PUNCT
ajiss-430	202	30	as	as	SCONJ
ajiss-430	202	31	opposed	oppose	VERB
ajiss-430	202	32	to	to	ADP
ajiss-430	202	33	other	other	ADJ
ajiss-430	202	34	business	business	NOUN
ajiss-430	202	35	entities	entity	NOUN
ajiss-430	202	36	.	.	PUNCT
ajiss-430	203	1	however	however	ADV
ajiss-430	203	2	,	,	PUNCT
ajiss-430	203	3	many	many	ADJ
ajiss-430	203	4	people	people	NOUN
ajiss-430	203	5	strongly	strongly	ADV
ajiss-430	203	6	believe	believe	VERB
ajiss-430	203	7	that	that	SCONJ
ajiss-430	203	8	it	it	PRON
ajiss-430	203	9	is	be	AUX
ajiss-430	203	10	about	about	ADP
ajiss-430	203	11	time	time	NOUN
ajiss-430	203	12	that	that	PRON
ajiss-430	203	13	malaysia	malaysia	PROPN
ajiss-430	203	14	has	have	VERB
ajiss-430	203	15	a	a	DET
ajiss-430	203	16	zas	zas	NOUN
ajiss-430	203	17	in	in	ADP
ajiss-430	203	18	place	place	NOUN
ajiss-430	203	19	.	.	PUNCT
ajiss-430	204	1	all	all	ADV
ajiss-430	204	2	in	in	ADV
ajiss-430	204	3	all	all	PRON
ajiss-430	204	4	,	,	PUNCT
ajiss-430	204	5	such	such	DET
ajiss-430	204	6	a	a	DET
ajiss-430	204	7	development	development	NOUN
ajiss-430	204	8	could	could	AUX
ajiss-430	204	9	be	be	AUX
ajiss-430	204	10	feasible	feasible	ADJ
ajiss-430	204	11	if	if	SCONJ
ajiss-430	204	12	the	the	DET
ajiss-430	204	13	government	government	NOUN
ajiss-430	204	14	found	find	VERB
ajiss-430	204	15	the	the	DET
ajiss-430	204	16	necessary	necessary	ADJ
ajiss-430	204	17	political	political	ADJ
ajiss-430	204	18	will	will	NOUN
ajiss-430	204	19	to	to	PART
ajiss-430	204	20	push	push	VERB
ajiss-430	204	21	the	the	DET
ajiss-430	204	22	initiative50	initiative50	NOUN
ajiss-430	204	23	and	and	CCONJ
ajiss-430	204	24	reform	reform	VERB
ajiss-430	204	25	the	the	DET
ajiss-430	204	26	zakat	zakat	NOUN
ajiss-430	204	27	system	system	NOUN
ajiss-430	204	28	so	so	SCONJ
ajiss-430	204	29	that	that	SCONJ
ajiss-430	204	30	it	it	PRON
ajiss-430	204	31	will	will	AUX
ajiss-430	204	32	be	be	AUX
ajiss-430	204	33	on	on	ADP
ajiss-430	204	34	the	the	DET
ajiss-430	204	35	same	same	ADJ
ajiss-430	204	36	level	level	NOUN
ajiss-430	204	37	as	as	ADP
ajiss-430	204	38	the	the	DET
ajiss-430	204	39	existing	exist	VERB
ajiss-430	204	40	taxation	taxation	NOUN
ajiss-430	204	41	system	system	NOUN
ajiss-430	204	42	in	in	ADP
ajiss-430	204	43	various	various	ADJ
ajiss-430	204	44	ways	way	NOUN
ajiss-430	204	45	,	,	PUNCT
ajiss-430	204	46	especially	especially	ADV
ajiss-430	204	47	as	as	SCONJ
ajiss-430	204	48	regards	regard	VERB
ajiss-430	204	49	its	its	PRON
ajiss-430	204	50	regulation	regulation	NOUN
ajiss-430	204	51	and	and	CCONJ
ajiss-430	204	52	enforcement	enforcement	NOUN
ajiss-430	204	53	.	.	PUNCT
ajiss-430	205	1	abu	abu	PROPN
ajiss-430	205	2	bakar	bakar	PROPN
ajiss-430	205	3	:	:	PUNCT
ajiss-430	205	4	a	a	DET
ajiss-430	205	5	zakat	zakat	NOUN
ajiss-430	205	6	accounting	accounting	NOUN
ajiss-430	205	7	standard	standard	PROPN
ajiss-430	205	8	(	(	PUNCT
ajiss-430	205	9	zas	za	NOUN
ajiss-430	205	10	)	)	PUNCT
ajiss-430	205	11	89	89	NUM
ajiss-430	205	12	the	the	DET
ajiss-430	205	13	most	most	ADV
ajiss-430	205	14	significant	significant	ADJ
ajiss-430	205	15	limitation	limitation	NOUN
ajiss-430	205	16	of	of	ADP
ajiss-430	205	17	this	this	DET
ajiss-430	205	18	paper	paper	NOUN
ajiss-430	205	19	is	be	AUX
ajiss-430	205	20	that	that	SCONJ
ajiss-430	205	21	it	it	PRON
ajiss-430	205	22	does	do	AUX
ajiss-430	205	23	not	not	PART
ajiss-430	205	24	suggest	suggest	VERB
ajiss-430	205	25	a	a	DET
ajiss-430	205	26	zas	zas	PROPN
ajiss-430	205	27	’s	’s	PART
ajiss-430	205	28	components	component	NOUN
ajiss-430	205	29	or	or	CCONJ
ajiss-430	205	30	the	the	DET
ajiss-430	205	31	methods	method	NOUN
ajiss-430	205	32	of	of	ADP
ajiss-430	205	33	zakat	zakat	NOUN
ajiss-430	205	34	recognition	recognition	NOUN
ajiss-430	205	35	and	and	CCONJ
ajiss-430	205	36	measurement	measurement	NOUN
ajiss-430	205	37	that	that	PRON
ajiss-430	205	38	should	should	AUX
ajiss-430	205	39	be	be	AUX
ajiss-430	205	40	applied	apply	VERB
ajiss-430	205	41	to	to	ADP
ajiss-430	205	42	assessing	assess	VERB
ajiss-430	205	43	corporate	corporate	ADJ
ajiss-430	205	44	wealth	wealth	NOUN
ajiss-430	205	45	.	.	PUNCT
ajiss-430	206	1	thus	thus	ADV
ajiss-430	206	2	,	,	PUNCT
ajiss-430	206	3	it	it	PRON
ajiss-430	206	4	is	be	AUX
ajiss-430	206	5	suggested	suggest	VERB
ajiss-430	206	6	that	that	SCONJ
ajiss-430	206	7	future	future	ADJ
ajiss-430	206	8	research	research	NOUN
ajiss-430	206	9	focus	focus	NOUN
ajiss-430	206	10	on	on	ADP
ajiss-430	206	11	these	these	DET
ajiss-430	206	12	matters	matter	NOUN
ajiss-430	206	13	.	.	PUNCT
ajiss-430	207	1	second	second	ADJ
ajiss-430	207	2	,	,	PUNCT
ajiss-430	207	3	this	this	DET
ajiss-430	207	4	paper	paper	NOUN
ajiss-430	207	5	is	be	AUX
ajiss-430	207	6	limited	limit	VERB
ajiss-430	207	7	in	in	ADP
ajiss-430	207	8	the	the	DET
ajiss-430	207	9	sense	sense	NOUN
ajiss-430	207	10	that	that	SCONJ
ajiss-430	207	11	it	it	PRON
ajiss-430	207	12	lacks	lack	VERB
ajiss-430	207	13	empirical	empirical	ADJ
ajiss-430	207	14	evidence	evidence	NOUN
ajiss-430	207	15	to	to	PART
ajiss-430	207	16	support	support	VERB
ajiss-430	207	17	the	the	DET
ajiss-430	207	18	argument	argument	NOUN
ajiss-430	207	19	that	that	SCONJ
ajiss-430	207	20	a	a	DET
ajiss-430	207	21	zas	zas	NOUN
ajiss-430	207	22	is	be	AUX
ajiss-430	207	23	urgently	urgently	ADV
ajiss-430	207	24	needed	need	VERB
ajiss-430	207	25	.	.	PUNCT
ajiss-430	208	1	it	it	PRON
ajiss-430	208	2	is	be	AUX
ajiss-430	208	3	proposed	propose	VERB
ajiss-430	208	4	that	that	SCONJ
ajiss-430	208	5	future	future	ADJ
ajiss-430	208	6	researchers	researcher	NOUN
ajiss-430	208	7	collect	collect	VERB
ajiss-430	208	8	data	datum	NOUN
ajiss-430	208	9	from	from	ADP
ajiss-430	208	10	zas	zas	PROPN
ajiss-430	208	11	stakeholders	stakeholder	NOUN
ajiss-430	208	12	(	(	PUNCT
ajiss-430	208	13	i.e.	i.e.	X
ajiss-430	208	14	,	,	PUNCT
ajiss-430	208	15	both	both	DET
ajiss-430	208	16	preparers	preparer	NOUN
ajiss-430	208	17	and	and	CCONJ
ajiss-430	208	18	users	user	NOUN
ajiss-430	208	19	)	)	PUNCT
ajiss-430	208	20	to	to	PART
ajiss-430	208	21	gain	gain	VERB
ajiss-430	208	22	some	some	DET
ajiss-430	208	23	insight	insight	NOUN
ajiss-430	208	24	on	on	ADP
ajiss-430	208	25	how	how	SCONJ
ajiss-430	208	26	they	they	PRON
ajiss-430	208	27	perceive	perceive	VERB
ajiss-430	208	28	this	this	DET
ajiss-430	208	29	issue	issue	NOUN
ajiss-430	208	30	.	.	PUNCT
ajiss-430	209	1	endnotes	endnote	NOUN
ajiss-430	209	2	1	1	NUM
ajiss-430	209	3	.	.	PUNCT
ajiss-430	209	4	norita	norita	PROPN
ajiss-430	209	5	mohd	mohd	PROPN
ajiss-430	209	6	nasir	nasir	PROPN
ajiss-430	209	7	and	and	CCONJ
ajiss-430	209	8	salleh	salleh	PROPN
ajiss-430	209	9	hassan	hassan	PROPN
ajiss-430	209	10	,	,	PUNCT
ajiss-430	209	11	"	"	PUNCT
ajiss-430	209	12	zakat	zakat	NOUN
ajiss-430	209	13	on	on	ADP
ajiss-430	209	14	business	business	NOUN
ajiss-430	209	15	in	in	ADP
ajiss-430	209	16	malaysia	malaysia	PROPN
ajiss-430	209	17	:	:	PUNCT
ajiss-430	209	18	issues	issue	NOUN
ajiss-430	209	19	and	and	CCONJ
ajiss-430	209	20	current	current	ADJ
ajiss-430	209	21	treatment	treatment	NOUN
ajiss-430	209	22	,	,	PUNCT
ajiss-430	209	23	"	"	PUNCT
ajiss-430	209	24	in	in	ADP
ajiss-430	209	25	bala	bala	PROPN
ajiss-430	209	26	shanmugam	shanmugam	PROPN
ajiss-430	209	27	et	et	PROPN
ajiss-430	209	28	al	al	PROPN
ajiss-430	209	29	.	.	PROPN
ajiss-430	210	1	(	(	PUNCT
ajiss-430	210	2	eds	ed	NOUN
ajiss-430	210	3	.	.	PUNCT
ajiss-430	210	4	)	)	PUNCT
ajiss-430	211	1	,	,	PUNCT
ajiss-430	211	2	issues	issue	NOUN
ajiss-430	211	3	in	in	ADP
ajiss-430	211	4	islamic	islamic	ADJ
ajiss-430	211	5	accounting	accounting	PROPN
ajiss-430	211	6	(	(	PUNCT
ajiss-430	211	7	serdang	serdang	PROPN
ajiss-430	211	8	,	,	PUNCT
ajiss-430	211	9	malaysia	malaysia	PROPN
ajiss-430	211	10	:	:	PUNCT
ajiss-430	211	11	upm	upm	PROPN
ajiss-430	211	12	press	press	NOUN
ajiss-430	211	13	,	,	PUNCT
ajiss-430	211	14	2005	2005	NUM
ajiss-430	211	15	)	)	PUNCT
ajiss-430	211	16	,	,	PUNCT
ajiss-430	211	17	165	165	NUM
ajiss-430	211	18	-	-	SYM
ajiss-430	211	19	78	78	NUM
ajiss-430	211	20	.	.	PUNCT
ajiss-430	212	1	2	2	X
ajiss-430	212	2	.	.	X
ajiss-430	212	3	abdul	abdul	PROPN
ajiss-430	212	4	rahim	rahim	PROPN
ajiss-430	212	5	abdul	abdul	PROPN
ajiss-430	212	6	rahman	rahman	PROPN
ajiss-430	212	7	,	,	PUNCT
ajiss-430	212	8	“	"	PUNCT
ajiss-430	212	9	zakat	zakat	NOUN
ajiss-430	212	10	accounting	accounting	NOUN
ajiss-430	212	11	:	:	PUNCT
ajiss-430	212	12	creating	create	VERB
ajiss-430	212	13	business	business	NOUN
ajiss-430	212	14	wealth	wealth	NOUN
ajiss-430	212	15	,	,	PUNCT
ajiss-430	212	16	”	"	PUNCT
ajiss-430	212	17	akauntan	akauntan	PROPN
ajiss-430	212	18	nasional	nasional	PROPN
ajiss-430	212	19	(	(	PUNCT
ajiss-430	212	20	september	september	PROPN
ajiss-430	212	21	2002	2002	NUM
ajiss-430	212	22	):	):	PUNCT
ajiss-430	212	23	11	11	NUM
ajiss-430	212	24	-	-	SYM
ajiss-430	212	25	16	16	NUM
ajiss-430	212	26	.	.	PUNCT
ajiss-430	213	1	3	3	X
ajiss-430	213	2	.	.	X
ajiss-430	214	1	iszudin	iszudin	VERB
ajiss-430	214	2	mohd	mohd	PROPN
ajiss-430	214	3	amin	amin	PROPN
ajiss-430	214	4	,	,	PUNCT
ajiss-430	214	5	“	"	PUNCT
ajiss-430	214	6	business	business	NOUN
ajiss-430	214	7	zakat	zakat	NOUN
ajiss-430	214	8	poised	poise	VERB
ajiss-430	214	9	for	for	ADP
ajiss-430	214	10	take	take	VERB
ajiss-430	214	11	-	-	PUNCT
ajiss-430	214	12	off	off	NOUN
ajiss-430	214	13	,	,	PUNCT
ajiss-430	214	14	”	"	PUNCT
ajiss-430	214	15	akauntan	akauntan	PROPN
ajiss-430	214	16	nasional	nasional	PROPN
ajiss-430	214	17	(	(	PUNCT
ajiss-430	214	18	january	january	PROPN
ajiss-430	214	19	/	/	SYM
ajiss-430	214	20	february	february	PROPN
ajiss-430	214	21	2003	2003	NUM
ajiss-430	214	22	):	):	PUNCT
ajiss-430	214	23	18	18	NUM
ajiss-430	214	24	-	-	SYM
ajiss-430	214	25	20	20	NUM
ajiss-430	214	26	.	.	PUNCT
ajiss-430	215	1	4	4	X
ajiss-430	215	2	.	.	X
ajiss-430	216	1	nasir	nasir	PROPN
ajiss-430	216	2	and	and	CCONJ
ajiss-430	216	3	hassan	hassan	PROPN
ajiss-430	216	4	,	,	PUNCT
ajiss-430	216	5	“	"	PUNCT
ajiss-430	216	6	zakat	zakat	X
ajiss-430	216	7	on	on	ADP
ajiss-430	216	8	business	business	NOUN
ajiss-430	216	9	.	.	PUNCT
ajiss-430	216	10	”	"	PUNCT
ajiss-430	217	1	5	5	NUM
ajiss-430	217	2	.	.	PUNCT
ajiss-430	217	3	mohd	mohd	PROPN
ajiss-430	217	4	daud	daud	PROPN
ajiss-430	217	5	bakar	bakar	PROPN
ajiss-430	217	6	,	,	PUNCT
ajiss-430	217	7	“	"	PUNCT
ajiss-430	217	8	the	the	DET
ajiss-430	217	9	malaysian	malaysian	ADJ
ajiss-430	217	10	zakat	zakat	NOUN
ajiss-430	217	11	system	system	NOUN
ajiss-430	217	12	:	:	PUNCT
ajiss-430	217	13	law	law	NOUN
ajiss-430	217	14	and	and	CCONJ
ajiss-430	217	15	policy	policy	NOUN
ajiss-430	217	16	reform	reform	NOUN
ajiss-430	217	17	”	"	PUNCT
ajiss-430	217	18	(	(	PUNCT
ajiss-430	217	19	paper	paper	NOUN
ajiss-430	217	20	presented	present	VERB
ajiss-430	217	21	at	at	ADP
ajiss-430	217	22	the	the	DET
ajiss-430	217	23	seminar	seminar	NOUN
ajiss-430	217	24	on	on	ADP
ajiss-430	217	25	zakat	zakat	NOUN
ajiss-430	217	26	and	and	CCONJ
ajiss-430	217	27	taxation	taxation	NOUN
ajiss-430	217	28	,	,	PUNCT
ajiss-430	217	29	organized	organize	VERB
ajiss-430	217	30	by	by	ADP
ajiss-430	217	31	the	the	DET
ajiss-430	217	32	kulliyah	kulliyah	NOUN
ajiss-430	217	33	of	of	ADP
ajiss-430	217	34	economics	economic	NOUN
ajiss-430	217	35	and	and	CCONJ
ajiss-430	217	36	management	management	NOUN
ajiss-430	217	37	,	,	PUNCT
ajiss-430	217	38	international	international	PROPN
ajiss-430	217	39	islamic	islamic	PROPN
ajiss-430	217	40	university	university	PROPN
ajiss-430	217	41	malaysia	malaysia	PROPN
ajiss-430	217	42	,	,	PUNCT
ajiss-430	217	43	8	8	NUM
ajiss-430	217	44	-	-	SYM
ajiss-430	217	45	9	9	NUM
ajiss-430	217	46	june	june	PROPN
ajiss-430	217	47	1998	1998	NUM
ajiss-430	217	48	)	)	PUNCT
ajiss-430	217	49	.	.	PUNCT
ajiss-430	218	1	6	6	X
ajiss-430	218	2	.	.	X
ajiss-430	218	3	nur	nur	VERB
ajiss-430	218	4	barizah	barizah	PROPN
ajiss-430	218	5	abu	abu	PROPN
ajiss-430	218	6	bakar	bakar	PROPN
ajiss-430	218	7	and	and	CCONJ
ajiss-430	218	8	abdul	abdul	PROPN
ajiss-430	218	9	rahim	rahim	PROPN
ajiss-430	218	10	abdul	abdul	PROPN
ajiss-430	218	11	rahman	rahman	PROPN
ajiss-430	218	12	,	,	PUNCT
ajiss-430	218	13	“	"	PUNCT
ajiss-430	218	14	comparative	comparative	ADJ
ajiss-430	218	15	study	study	NOUN
ajiss-430	218	16	of	of	ADP
ajiss-430	218	17	zakah	zakah	PROPN
ajiss-430	218	18	and	and	CCONJ
ajiss-430	218	19	modern	modern	ADJ
ajiss-430	218	20	taxation	taxation	NOUN
ajiss-430	218	21	,	,	PUNCT
ajiss-430	218	22	”	"	PUNCT
ajiss-430	218	23	journal	journal	NOUN
ajiss-430	218	24	of	of	ADP
ajiss-430	218	25	king	king	PROPN
ajiss-430	218	26	abdul	abdul	PROPN
ajiss-430	218	27	aziz	aziz	PROPN
ajiss-430	218	28	university	university	PROPN
ajiss-430	218	29	:	:	PUNCT
ajiss-430	218	30	islamic	islamic	ADJ
ajiss-430	218	31	economics	economic	NOUN
ajiss-430	218	32	20	20	NUM
ajiss-430	218	33	,	,	PUNCT
ajiss-430	218	34	no	no	INTJ
ajiss-430	218	35	.	.	NOUN
ajiss-430	218	36	1	1	NUM
ajiss-430	218	37	(	(	PUNCT
ajiss-430	218	38	2007	2007	NUM
ajiss-430	218	39	):	):	PUNCT
ajiss-430	218	40	25	25	NUM
ajiss-430	218	41	-	-	SYM
ajiss-430	218	42	40	40	NUM
ajiss-430	218	43	.	.	PUNCT
ajiss-430	219	1	7	7	X
ajiss-430	219	2	.	.	X
ajiss-430	219	3	zakat	zakat	NOUN
ajiss-430	219	4	centers	center	NOUN
ajiss-430	219	5	are	be	AUX
ajiss-430	219	6	also	also	ADV
ajiss-430	219	7	called	call	VERB
ajiss-430	219	8	zakat	zakat	NOUN
ajiss-430	219	9	units	unit	NOUN
ajiss-430	219	10	,	,	PUNCT
ajiss-430	219	11	zakat	zakat	NOUN
ajiss-430	219	12	boards	board	NOUN
ajiss-430	219	13	,	,	PUNCT
ajiss-430	219	14	and	and	CCONJ
ajiss-430	219	15	zakat	zakat	NOUN
ajiss-430	219	16	committees	committee	NOUN
ajiss-430	219	17	.	.	PUNCT
ajiss-430	220	1	8	8	X
ajiss-430	220	2	.	.	X
ajiss-430	220	3	sabahaddin	sabahaddin	VERB
ajiss-430	220	4	zaim	zaim	NOUN
ajiss-430	220	5	,	,	PUNCT
ajiss-430	220	6	“	"	PUNCT
ajiss-430	220	7	recent	recent	ADJ
ajiss-430	220	8	interpretations	interpretation	NOUN
ajiss-430	220	9	on	on	ADP
ajiss-430	220	10	economic	economic	ADJ
ajiss-430	220	11	aspect	aspect	NOUN
ajiss-430	220	12	of	of	ADP
ajiss-430	220	13	zakah	zakah	PROPN
ajiss-430	220	14	,	,	PUNCT
ajiss-430	220	15	”	"	PUNCT
ajiss-430	220	16	in	in	ADP
ajiss-430	220	17	i.	i.	PROPN
ajiss-430	220	18	a.	a.	NOUN
ajiss-430	220	19	imtiazi	imtiazi	PROPN
ajiss-430	220	20	,	,	PUNCT
ajiss-430	220	21	et	et	PROPN
ajiss-430	220	22	al	al	PROPN
ajiss-430	220	23	.	.	PUNCT
ajiss-430	220	24	(	(	PUNCT
ajiss-430	220	25	eds	ed	NOUN
ajiss-430	220	26	.	.	PUNCT
ajiss-430	220	27	)	)	PUNCT
ajiss-430	220	28	,	,	PUNCT
ajiss-430	220	29	management	management	NOUN
ajiss-430	220	30	of	of	ADP
ajiss-430	220	31	zakah	zakah	PROPN
ajiss-430	220	32	in	in	ADP
ajiss-430	220	33	modern	modern	ADJ
ajiss-430	220	34	muslim	muslim	ADJ
ajiss-430	220	35	society	society	PROPN
ajiss-430	220	36	(	(	PUNCT
ajiss-430	220	37	jeddah	jeddah	PROPN
ajiss-430	220	38	:	:	PUNCT
ajiss-430	220	39	irti	irti	PROPN
ajiss-430	220	40	/	/	SYM
ajiss-430	220	41	idb	idb	PROPN
ajiss-430	220	42	:	:	PUNCT
ajiss-430	220	43	jeddah	jeddah	PROPN
ajiss-430	220	44	,	,	PUNCT
ajiss-430	220	45	1989	1989	NUM
ajiss-430	220	46	)	)	PUNCT
ajiss-430	220	47	,	,	PUNCT
ajiss-430	220	48	101	101	NUM
ajiss-430	220	49	-	-	SYM
ajiss-430	220	50	20	20	NUM
ajiss-430	220	51	;	;	PUNCT
ajiss-430	220	52	z.	z.	PROPN
ajiss-430	220	53	ahmad	ahmad	PROPN
ajiss-430	220	54	,	,	PUNCT
ajiss-430	220	55	public	public	ADJ
ajiss-430	220	56	finance	finance	NOUN
ajiss-430	220	57	in	in	ADP
ajiss-430	220	58	islam	islam	PROPN
ajiss-430	220	59	(	(	PUNCT
ajiss-430	220	60	international	international	ADJ
ajiss-430	220	61	monetary	monetary	ADJ
ajiss-430	220	62	fund	fund	NOUN
ajiss-430	220	63	working	working	PROPN
ajiss-430	220	64	paper	paper	NOUN
ajiss-430	220	65	:	:	PUNCT
ajiss-430	220	66	1989	1989	NUM
ajiss-430	220	67	)	)	PUNCT
ajiss-430	220	68	.	.	PUNCT
ajiss-430	221	1	9	9	X
ajiss-430	221	2	.	.	X
ajiss-430	221	3	nur	nur	VERB
ajiss-430	221	4	barizah	barizah	PROPN
ajiss-430	221	5	abu	abu	PROPN
ajiss-430	221	6	bakar	bakar	PROPN
ajiss-430	221	7	and	and	CCONJ
ajiss-430	221	8	abdul	abdul	PROPN
ajiss-430	221	9	rahim	rahim	PROPN
ajiss-430	221	10	abdul	abdul	PROPN
ajiss-430	221	11	rahman	rahman	PROPN
ajiss-430	221	12	,	,	PUNCT
ajiss-430	221	13	“	"	PUNCT
ajiss-430	221	14	in	in	ADP
ajiss-430	221	15	the	the	DET
ajiss-430	221	16	wealth	wealth	NOUN
ajiss-430	221	17	of	of	ADP
ajiss-430	221	18	the	the	DET
ajiss-430	221	19	affluent	affluent	NOUN
ajiss-430	221	20	there	there	PRON
ajiss-430	221	21	are	be	VERB
ajiss-430	221	22	rights	right	NOUN
ajiss-430	221	23	of	of	ADP
ajiss-430	221	24	the	the	DET
ajiss-430	221	25	poor	poor	ADJ
ajiss-430	221	26	:	:	PUNCT
ajiss-430	221	27	a	a	DET
ajiss-430	221	28	comparative	comparative	ADJ
ajiss-430	221	29	study	study	NOUN
ajiss-430	221	30	on	on	ADP
ajiss-430	221	31	islamic	islamic	ADJ
ajiss-430	221	32	concepts	concept	NOUN
ajiss-430	221	33	of	of	ADP
ajiss-430	221	34	zakat	zakat	NOUN
ajiss-430	221	35	and	and	CCONJ
ajiss-430	221	36	modern	modern	ADJ
ajiss-430	221	37	taxation	taxation	NOUN
ajiss-430	221	38	”	"	PUNCT
ajiss-430	221	39	(	(	PUNCT
ajiss-430	221	40	paper	paper	NOUN
ajiss-430	221	41	presented	present	VERB
ajiss-430	221	42	at	at	ADP
ajiss-430	221	43	the	the	DET
ajiss-430	221	44	2005	2005	NUM
ajiss-430	221	45	national	national	ADJ
ajiss-430	221	46	young	young	ADJ
ajiss-430	221	47	scholars	scholar	NOUN
ajiss-430	221	48	conference	conference	NOUN
ajiss-430	221	49	,	,	PUNCT
ajiss-430	221	50	12	12	NUM
ajiss-430	221	51	-	-	SYM
ajiss-430	221	52	13	13	NUM
ajiss-430	221	53	december	december	PROPN
ajiss-430	221	54	2005	2005	NUM
ajiss-430	221	55	)	)	PUNCT
ajiss-430	221	56	.	.	PUNCT
ajiss-430	222	1	10	10	NUM
ajiss-430	222	2	.	.	PUNCT
ajiss-430	222	3	s.	s.	PROPN
ajiss-430	222	4	m.	m.	PROPN
ajiss-430	222	5	ahmad	ahmad	PROPN
ajiss-430	222	6	,	,	PUNCT
ajiss-430	222	7	economics	economic	NOUN
ajiss-430	222	8	of	of	ADP
ajiss-430	222	9	islam	islam	PROPN
ajiss-430	222	10	:	:	PUNCT
ajiss-430	222	11	a	a	DET
ajiss-430	222	12	comparative	comparative	ADJ
ajiss-430	222	13	study	study	NOUN
ajiss-430	222	14	(	(	PUNCT
ajiss-430	222	15	lahore	lahore	NOUN
ajiss-430	222	16	:	:	PUNCT
ajiss-430	222	17	s.m.a	s.m.a	PROPN
ajiss-430	222	18	.	.	PROPN
ajiss-430	222	19	,	,	PUNCT
ajiss-430	222	20	1977	1977	NUM
ajiss-430	222	21	)	)	PUNCT
ajiss-430	222	22	.	.	PUNCT
ajiss-430	223	1	11	11	NUM
ajiss-430	223	2	.	.	X
ajiss-430	223	3	monzer	monzer	NOUN
ajiss-430	223	4	kahf	kahf	PROPN
ajiss-430	223	5	,	,	PUNCT
ajiss-430	223	6	economics	economic	NOUN
ajiss-430	223	7	of	of	ADP
ajiss-430	223	8	zakah	zakah	PROPN
ajiss-430	223	9	(	(	PUNCT
ajiss-430	223	10	jeddah	jeddah	PROPN
ajiss-430	223	11	:	:	PUNCT
ajiss-430	223	12	irti	irti	PROPN
ajiss-430	223	13	/	/	SYM
ajiss-430	223	14	idb	idb	PROPN
ajiss-430	223	15	)	)	PUNCT
ajiss-430	223	16	,	,	PUNCT
ajiss-430	223	17	1997	1997	NUM
ajiss-430	223	18	.	.	PUNCT
ajiss-430	224	1	12	12	NUM
ajiss-430	224	2	.	.	PUNCT
ajiss-430	225	1	nasir	nasir	PROPN
ajiss-430	225	2	and	and	CCONJ
ajiss-430	225	3	hassan	hassan	PROPN
ajiss-430	225	4	,	,	PUNCT
ajiss-430	225	5	“	"	PUNCT
ajiss-430	225	6	zakat	zakat	X
ajiss-430	225	7	on	on	ADP
ajiss-430	225	8	business	business	NOUN
ajiss-430	225	9	.	.	PUNCT
ajiss-430	225	10	”	"	PUNCT
ajiss-430	226	1	13	13	NUM
ajiss-430	226	2	.	.	PUNCT
ajiss-430	226	3	h.	h.	PROPN
ajiss-430	226	4	abdalati	abdalati	PROPN
ajiss-430	226	5	,	,	PUNCT
ajiss-430	226	6	islam	islam	PROPN
ajiss-430	226	7	in	in	ADP
ajiss-430	226	8	focus	focus	NOUN
ajiss-430	226	9	(	(	PUNCT
ajiss-430	226	10	saudi	saudi	PROPN
ajiss-430	226	11	arabia	arabia	PROPN
ajiss-430	226	12	:	:	PUNCT
ajiss-430	226	13	world	world	NOUN
ajiss-430	226	14	assembly	assembly	NOUN
ajiss-430	226	15	of	of	ADP
ajiss-430	226	16	muslim	muslim	ADJ
ajiss-430	226	17	youth	youth	PROPN
ajiss-430	226	18	,	,	PUNCT
ajiss-430	226	19	1994	1994	NUM
ajiss-430	226	20	)	)	PUNCT
ajiss-430	226	21	,	,	PUNCT
ajiss-430	226	22	126	126	NUM
ajiss-430	226	23	-	-	SYM
ajiss-430	226	24	29	29	NUM
ajiss-430	226	25	.	.	PUNCT
ajiss-430	226	26	14	14	NUM
ajiss-430	226	27	.	.	PUNCT
ajiss-430	227	1	ibid	ibid	NOUN
ajiss-430	227	2	.	.	PUNCT
ajiss-430	228	1	90	90	NUM
ajiss-430	228	2	the	the	DET
ajiss-430	228	3	american	american	PROPN
ajiss-430	228	4	journal	journal	PROPN
ajiss-430	228	5	of	of	ADP
ajiss-430	228	6	islamic	islamic	ADJ
ajiss-430	228	7	social	social	PROPN
ajiss-430	228	8	sciences	sciences	PROPN
ajiss-430	228	9	24:4	24:4	NUM
ajiss-430	228	10	15	15	NUM
ajiss-430	228	11	.	.	PUNCT
ajiss-430	229	1	abdul	abdul	PROPN
ajiss-430	229	2	rahim	rahim	PROPN
ajiss-430	229	3	abdul	abdul	PROPN
ajiss-430	229	4	rahman	rahman	PROPN
ajiss-430	229	5	,	,	PUNCT
ajiss-430	229	6	“	"	PUNCT
ajiss-430	229	7	zakat	zakat	X
ajiss-430	229	8	on	on	ADP
ajiss-430	229	9	business	business	NOUN
ajiss-430	229	10	wealth	wealth	NOUN
ajiss-430	229	11	in	in	ADP
ajiss-430	229	12	malaysia	malaysia	PROPN
ajiss-430	229	13	:	:	PUNCT
ajiss-430	229	14	corporate	corporate	ADJ
ajiss-430	229	15	tax	tax	NOUN
ajiss-430	229	16	rebate	rebate	NOUN
ajiss-430	229	17	,	,	PUNCT
ajiss-430	229	18	accountability	accountability	NOUN
ajiss-430	229	19	and	and	CCONJ
ajiss-430	229	20	governance	governance	NOUN
ajiss-430	229	21	”	"	PUNCT
ajiss-430	229	22	(	(	PUNCT
ajiss-430	229	23	paper	paper	NOUN
ajiss-430	229	24	presented	present	VERB
ajiss-430	229	25	at	at	ADP
ajiss-430	229	26	the	the	DET
ajiss-430	229	27	zakat	zakat	PROPN
ajiss-430	229	28	accounting	accounting	PROPN
ajiss-430	229	29	conference	conference	NOUN
ajiss-430	229	30	,	,	PUNCT
ajiss-430	229	31	petaling	petaling	PROPN
ajiss-430	229	32	jaya	jaya	PROPN
ajiss-430	229	33	,	,	PUNCT
ajiss-430	229	34	malaysia	malaysia	PROPN
ajiss-430	229	35	,	,	PUNCT
ajiss-430	229	36	15	15	NUM
ajiss-430	229	37	october	october	PROPN
ajiss-430	229	38	2002	2002	NUM
ajiss-430	229	39	)	)	PUNCT
ajiss-430	229	40	.	.	PUNCT
ajiss-430	230	1	16	16	NUM
ajiss-430	230	2	.	.	PUNCT
ajiss-430	230	3	refers	refer	VERB
ajiss-430	230	4	to	to	ADP
ajiss-430	230	5	ratio	ratio	NOUN
ajiss-430	230	6	decidendi	decidendi	NOUN
ajiss-430	230	7	.	.	PUNCT
ajiss-430	231	1	the	the	DET
ajiss-430	231	2	issue	issue	NOUN
ajiss-430	231	3	of	of	ADP
ajiss-430	231	4	`	`	PUNCT
ajiss-430	231	5	illah	illah	PROPN
ajiss-430	231	6	is	be	AUX
ajiss-430	231	7	the	the	DET
ajiss-430	231	8	most	most	ADV
ajiss-430	231	9	important	important	ADJ
ajiss-430	231	10	element	element	NOUN
ajiss-430	231	11	in	in	ADP
ajiss-430	231	12	islamic	islamic	ADJ
ajiss-430	231	13	law	law	NOUN
ajiss-430	231	14	as	as	SCONJ
ajiss-430	231	15	the	the	DET
ajiss-430	231	16	ruling	ruling	NOUN
ajiss-430	231	17	should	should	AUX
ajiss-430	231	18	be	be	AUX
ajiss-430	231	19	always	always	ADV
ajiss-430	231	20	attributed	attribute	VERB
ajiss-430	231	21	to	to	ADP
ajiss-430	231	22	`	`	PUNCT
ajiss-430	231	23	illah	illah	PROPN
ajiss-430	231	24	.	.	PROPN
ajiss-430	232	1	whenever	whenever	SCONJ
ajiss-430	232	2	the	the	DET
ajiss-430	232	3	`	`	PUNCT
ajiss-430	232	4	illah	illah	PROPN
ajiss-430	232	5	exists	exist	VERB
ajiss-430	232	6	the	the	DET
ajiss-430	232	7	rule	rule	NOUN
ajiss-430	232	8	of	of	ADP
ajiss-430	232	9	law	law	NOUN
ajiss-430	232	10	will	will	AUX
ajiss-430	232	11	also	also	ADV
ajiss-430	232	12	exist	exist	VERB
ajiss-430	232	13	;	;	PUNCT
ajiss-430	232	14	if	if	SCONJ
ajiss-430	232	15	the	the	PRON
ajiss-430	232	16	`	`	PUNCT
ajiss-430	232	17	illah	illah	PROPN
ajiss-430	232	18	does	do	AUX
ajiss-430	232	19	not	not	PART
ajiss-430	232	20	exist	exist	VERB
ajiss-430	232	21	the	the	DET
ajiss-430	232	22	rule	rule	NOUN
ajiss-430	232	23	of	of	ADP
ajiss-430	232	24	law	law	NOUN
ajiss-430	232	25	will	will	AUX
ajiss-430	232	26	also	also	ADV
ajiss-430	232	27	not	not	PART
ajiss-430	232	28	exist	exist	VERB
ajiss-430	232	29	.	.	PUNCT
ajiss-430	233	1	see	see	VERB
ajiss-430	233	2	mohd	mohd	PROPN
ajiss-430	233	3	daud	daud	PROPN
ajiss-430	233	4	bakar	bakar	PROPN
ajiss-430	233	5	,	,	PUNCT
ajiss-430	233	6	“	"	PUNCT
ajiss-430	233	7	the	the	DET
ajiss-430	233	8	malaysian	malaysian	ADJ
ajiss-430	233	9	zakat	zakat	NOUN
ajiss-430	233	10	system	system	NOUN
ajiss-430	233	11	:	:	PUNCT
ajiss-430	233	12	law	law	NOUN
ajiss-430	233	13	and	and	CCONJ
ajiss-430	233	14	policy	policy	NOUN
ajiss-430	233	15	reform	reform	NOUN
ajiss-430	233	16	”	"	PUNCT
ajiss-430	233	17	(	(	PUNCT
ajiss-430	233	18	paper	paper	NOUN
ajiss-430	233	19	presented	present	VERB
ajiss-430	233	20	at	at	ADP
ajiss-430	233	21	the	the	DET
ajiss-430	233	22	seminar	seminar	NOUN
ajiss-430	233	23	on	on	ADP
ajiss-430	233	24	zakat	zakat	NOUN
ajiss-430	233	25	and	and	CCONJ
ajiss-430	233	26	taxation	taxation	NOUN
ajiss-430	233	27	,	,	PUNCT
ajiss-430	233	28	organized	organize	VERB
ajiss-430	233	29	by	by	ADP
ajiss-430	233	30	the	the	DET
ajiss-430	233	31	kulliyah	kulliyah	NOUN
ajiss-430	233	32	of	of	ADP
ajiss-430	233	33	economics	economic	NOUN
ajiss-430	233	34	and	and	CCONJ
ajiss-430	233	35	management	management	NOUN
ajiss-430	233	36	,	,	PUNCT
ajiss-430	233	37	international	international	PROPN
ajiss-430	233	38	islamic	islamic	PROPN
ajiss-430	233	39	university	university	PROPN
ajiss-430	233	40	malaysia	malaysia	PROPN
ajiss-430	233	41	,	,	PUNCT
ajiss-430	233	42	8	8	NUM
ajiss-430	233	43	-	-	SYM
ajiss-430	233	44	9	9	NUM
ajiss-430	233	45	june	june	PROPN
ajiss-430	233	46	1998	1998	NUM
ajiss-430	233	47	)	)	PUNCT
ajiss-430	233	48	.	.	PUNCT
ajiss-430	234	1	17	17	NUM
ajiss-430	234	2	.	.	PUNCT
ajiss-430	234	3	abdul	abdul	PROPN
ajiss-430	234	4	rahman	rahman	PROPN
ajiss-430	234	5	,	,	PUNCT
ajiss-430	234	6	“	"	PUNCT
ajiss-430	234	7	zakat	zakat	X
ajiss-430	234	8	on	on	ADP
ajiss-430	234	9	business	business	NOUN
ajiss-430	234	10	wealth	wealth	NOUN
ajiss-430	234	11	in	in	ADP
ajiss-430	234	12	malaysia	malaysia	PROPN
ajiss-430	234	13	.	.	PUNCT
ajiss-430	234	14	”	"	PUNCT
ajiss-430	235	1	18	18	NUM
ajiss-430	235	2	.	.	PUNCT
ajiss-430	236	1	yusuf	yusuf	PROPN
ajiss-430	236	2	al	al	PROPN
ajiss-430	236	3	-	-	PUNCT
ajiss-430	236	4	qardawi	qardawi	PROPN
ajiss-430	236	5	,	,	PUNCT
ajiss-430	236	6	fiqh	fiqh	PROPN
ajiss-430	236	7	az	az	PROPN
ajiss-430	236	8	-	-	PUNCT
ajiss-430	236	9	zakat	zakat	PROPN
ajiss-430	236	10	:	:	PUNCT
ajiss-430	236	11	a	a	DET
ajiss-430	236	12	comparative	comparative	ADJ
ajiss-430	236	13	study	study	NOUN
ajiss-430	236	14	–	–	PUNCT
ajiss-430	236	15	the	the	DET
ajiss-430	236	16	rules	rule	NOUN
ajiss-430	236	17	,	,	PUNCT
ajiss-430	236	18	regulations	regulation	NOUN
ajiss-430	236	19	and	and	CCONJ
ajiss-430	236	20	philosophy	philosophy	NOUN
ajiss-430	236	21	of	of	ADP
ajiss-430	236	22	zakat	zakat	NOUN
ajiss-430	236	23	in	in	ADP
ajiss-430	236	24	the	the	DET
ajiss-430	236	25	light	light	NOUN
ajiss-430	236	26	of	of	ADP
ajiss-430	236	27	the	the	DET
ajiss-430	236	28	qur’an	qur’an	NOUN
ajiss-430	236	29	and	and	CCONJ
ajiss-430	236	30	sunna	sunna	NOUN
ajiss-430	236	31	(	(	PUNCT
ajiss-430	236	32	london	london	PROPN
ajiss-430	236	33	:	:	PUNCT
ajiss-430	236	34	dar	dar	PROPN
ajiss-430	236	35	al	al	PROPN
ajiss-430	236	36	taqwa	taqwa	PROPN
ajiss-430	236	37	ltd	ltd	PROPN
ajiss-430	236	38	.	.	PROPN
ajiss-430	236	39	,	,	PUNCT
ajiss-430	236	40	1999	1999	NUM
ajiss-430	236	41	)	)	PUNCT
ajiss-430	236	42	.	.	PUNCT
ajiss-430	237	1	19	19	NUM
ajiss-430	237	2	.	.	PUNCT
ajiss-430	238	1	nasir	nasir	PROPN
ajiss-430	238	2	and	and	CCONJ
ajiss-430	238	3	hassan	hassan	PROPN
ajiss-430	238	4	,	,	PUNCT
ajiss-430	238	5	“	"	PUNCT
ajiss-430	238	6	zakat	zakat	X
ajiss-430	238	7	on	on	ADP
ajiss-430	238	8	business	business	NOUN
ajiss-430	238	9	.	.	PUNCT
ajiss-430	238	10	”	"	PUNCT
ajiss-430	239	1	20	20	NUM
ajiss-430	239	2	.	.	PUNCT
ajiss-430	239	3	ibid	ibid	NOUN
ajiss-430	239	4	.	.	PUNCT
ajiss-430	240	1	21	21	NUM
ajiss-430	240	2	.	.	X
ajiss-430	240	3	ibid	ibid	NOUN
ajiss-430	240	4	.	.	PUNCT
ajiss-430	241	1	22	22	NUM
ajiss-430	241	2	.	.	PUNCT
ajiss-430	242	1	abu	abu	PROPN
ajiss-430	242	2	bakar	bakar	PROPN
ajiss-430	242	3	and	and	CCONJ
ajiss-430	242	4	abdul	abdul	PROPN
ajiss-430	242	5	rahman	rahman	PROPN
ajiss-430	242	6	,	,	PUNCT
ajiss-430	242	7	“	"	PUNCT
ajiss-430	242	8	in	in	ADP
ajiss-430	242	9	the	the	DET
ajiss-430	242	10	wealth	wealth	NOUN
ajiss-430	242	11	of	of	ADP
ajiss-430	242	12	the	the	DET
ajiss-430	242	13	affluent	affluent	ADJ
ajiss-430	242	14	.	.	PUNCT
ajiss-430	242	15	”	"	PUNCT
ajiss-430	243	1	23	23	NUM
ajiss-430	243	2	.	.	PUNCT
ajiss-430	243	3	ijtihad	ijtihad	PROPN
ajiss-430	243	4	refers	refer	VERB
ajiss-430	243	5	to	to	ADP
ajiss-430	243	6	a	a	DET
ajiss-430	243	7	jurist	jurist	NOUN
ajiss-430	243	8	’s	’s	PART
ajiss-430	243	9	use	use	NOUN
ajiss-430	243	10	of	of	ADP
ajiss-430	243	11	reasoning	reasoning	NOUN
ajiss-430	243	12	to	to	PART
ajiss-430	243	13	find	find	VERB
ajiss-430	243	14	solutions	solution	NOUN
ajiss-430	243	15	to	to	ADP
ajiss-430	243	16	new	new	ADJ
ajiss-430	243	17	problems	problem	NOUN
ajiss-430	243	18	,	,	PUNCT
ajiss-430	243	19	keeping	keep	VERB
ajiss-430	243	20	in	in	ADP
ajiss-430	243	21	view	view	NOUN
ajiss-430	243	22	islam	islam	PROPN
ajiss-430	243	23	’s	’s	PART
ajiss-430	243	24	intent	intent	NOUN
ajiss-430	243	25	and	and	CCONJ
ajiss-430	243	26	spirit	spirit	NOUN
ajiss-430	243	27	.	.	PUNCT
ajiss-430	244	1	methods	method	NOUN
ajiss-430	244	2	of	of	ADP
ajiss-430	244	3	ijtihad	ijtihad	NOUN
ajiss-430	244	4	include	include	VERB
ajiss-430	244	5	qiyas	qiyas	NOUN
ajiss-430	244	6	,	,	PUNCT
ajiss-430	244	7	istihsan	istihsan	ADJ
ajiss-430	244	8	,	,	PUNCT
ajiss-430	244	9	and	and	CCONJ
ajiss-430	244	10	istislah	istislah	PROPN
ajiss-430	244	11	.	.	PROPN
ajiss-430	245	1	24	24	NUM
ajiss-430	245	2	.	.	PUNCT
ajiss-430	245	3	maqasid	maqasid	PROPN
ajiss-430	245	4	al	al	PROPN
ajiss-430	245	5	-	-	PUNCT
ajiss-430	245	6	shari`ah	shari`ah	PROPN
ajiss-430	245	7	refers	refer	VERB
ajiss-430	245	8	to	to	ADP
ajiss-430	245	9	the	the	DET
ajiss-430	245	10	preservation	preservation	NOUN
ajiss-430	245	11	of	of	ADP
ajiss-430	245	12	five	five	NUM
ajiss-430	245	13	rights	right	NOUN
ajiss-430	245	14	,	,	PUNCT
ajiss-430	245	15	namely	namely	ADV
ajiss-430	245	16	,	,	PUNCT
ajiss-430	245	17	religion	religion	NOUN
ajiss-430	245	18	,	,	PUNCT
ajiss-430	245	19	life	life	NOUN
ajiss-430	245	20	,	,	PUNCT
ajiss-430	245	21	intellect	intellect	NOUN
ajiss-430	245	22	,	,	PUNCT
ajiss-430	245	23	lineage	lineage	NOUN
ajiss-430	245	24	,	,	PUNCT
ajiss-430	245	25	and	and	CCONJ
ajiss-430	245	26	wealth	wealth	NOUN
ajiss-430	245	27	.	.	PUNCT
ajiss-430	246	1	25	25	NUM
ajiss-430	246	2	.	.	PUNCT
ajiss-430	246	3	abdul	abdul	PROPN
ajiss-430	246	4	rahman	rahman	PROPN
ajiss-430	246	5	,	,	PUNCT
ajiss-430	246	6	“	"	PUNCT
ajiss-430	246	7	zakat	zakat	X
ajiss-430	246	8	on	on	ADP
ajiss-430	246	9	business	business	NOUN
ajiss-430	246	10	wealth	wealth	NOUN
ajiss-430	246	11	in	in	ADP
ajiss-430	246	12	malaysia	malaysia	PROPN
ajiss-430	246	13	.	.	PUNCT
ajiss-430	246	14	”	"	PUNCT
ajiss-430	247	1	26	26	NUM
ajiss-430	247	2	.	.	PUNCT
ajiss-430	248	1	e.	e.	PROPN
ajiss-430	248	2	s.	s.	PROPN
ajiss-430	248	3	hendriksen	hendriksen	PROPN
ajiss-430	248	4	and	and	CCONJ
ajiss-430	248	5	m.	m.	PROPN
ajiss-430	248	6	f.	f.	PROPN
ajiss-430	249	1	v.	v.	PROPN
ajiss-430	249	2	breda	breda	PROPN
ajiss-430	249	3	,	,	PUNCT
ajiss-430	249	4	accounting	accounting	NOUN
ajiss-430	249	5	theory	theory	NOUN
ajiss-430	249	6	,	,	PUNCT
ajiss-430	249	7	5th	5th	ADJ
ajiss-430	249	8	ed	ed	NOUN
ajiss-430	249	9	.	.	PUNCT
ajiss-430	250	1	(	(	PUNCT
ajiss-430	250	2	usa	usa	NOUN
ajiss-430	250	3	:	:	PUNCT
ajiss-430	250	4	mcgrawhill	mcgrawhill	PROPN
ajiss-430	250	5	,	,	PUNCT
ajiss-430	250	6	1992	1992	NUM
ajiss-430	250	7	)	)	PUNCT
ajiss-430	250	8	.	.	PUNCT
ajiss-430	251	1	27	27	NUM
ajiss-430	251	2	.	.	PUNCT
ajiss-430	252	1	abdul	abdul	PROPN
ajiss-430	252	2	rahim	rahim	PROPN
ajiss-430	252	3	abdul	abdul	PROPN
ajiss-430	252	4	rahman	rahman	PROPN
ajiss-430	252	5	,	,	PUNCT
ajiss-430	252	6	“	"	PUNCT
ajiss-430	252	7	zakat	zakat	NOUN
ajiss-430	252	8	accounting	accounting	NOUN
ajiss-430	252	9	,	,	PUNCT
ajiss-430	252	10	”	"	PUNCT
ajiss-430	252	11	11	11	NUM
ajiss-430	252	12	-	-	SYM
ajiss-430	252	13	16	16	NUM
ajiss-430	252	14	;	;	PUNCT
ajiss-430	252	15	nasir	nasir	PROPN
ajiss-430	252	16	and	and	CCONJ
ajiss-430	252	17	hassan	hassan	PROPN
ajiss-430	252	18	,	,	PUNCT
ajiss-430	252	19	“	"	PUNCT
ajiss-430	252	20	zakat	zakat	X
ajiss-430	252	21	on	on	ADP
ajiss-430	252	22	business	business	NOUN
ajiss-430	252	23	.	.	PUNCT
ajiss-430	252	24	”	"	PUNCT
ajiss-430	253	1	28	28	NUM
ajiss-430	253	2	.	.	PUNCT
ajiss-430	254	1	certain	certain	ADJ
ajiss-430	254	2	necessary	necessary	ADJ
ajiss-430	254	3	items	item	NOUN
ajiss-430	254	4	in	in	ADP
ajiss-430	254	5	malaysia	malaysia	PROPN
ajiss-430	254	6	’s	’s	PART
ajiss-430	254	7	banking	banking	NOUN
ajiss-430	254	8	environment	environment	NOUN
ajiss-430	254	9	are	be	AUX
ajiss-430	254	10	not	not	PART
ajiss-430	254	11	addressed	address	VERB
ajiss-430	254	12	in	in	ADP
ajiss-430	254	13	aaoifi	aaoifi	NOUN
ajiss-430	254	14	fas	fas	PROPN
ajiss-430	254	15	9	9	NUM
ajiss-430	254	16	,	,	PUNCT
ajiss-430	254	17	for	for	ADP
ajiss-430	254	18	instance	instance	NOUN
ajiss-430	254	19	,	,	PUNCT
ajiss-430	254	20	statutory	statutory	ADJ
ajiss-430	254	21	deposits	deposit	NOUN
ajiss-430	254	22	with	with	ADP
ajiss-430	254	23	the	the	DET
ajiss-430	254	24	malaysian	malaysian	ADJ
ajiss-430	254	25	central	central	PROPN
ajiss-430	254	26	bank	bank	NOUN
ajiss-430	254	27	.	.	PUNCT
ajiss-430	255	1	29	29	NUM
ajiss-430	255	2	.	.	PUNCT
ajiss-430	255	3	abdul	abdul	PROPN
ajiss-430	255	4	rahman	rahman	PROPN
ajiss-430	255	5	,	,	PUNCT
ajiss-430	255	6	“	"	PUNCT
ajiss-430	255	7	zakat	zakat	NOUN
ajiss-430	255	8	accounting	accounting	NOUN
ajiss-430	255	9	.	.	PUNCT
ajiss-430	255	10	”	"	PUNCT
ajiss-430	256	1	30	30	NUM
ajiss-430	256	2	.	.	PUNCT
ajiss-430	257	1	aaoifi	aaoifi	PROPN
ajiss-430	257	2	is	be	AUX
ajiss-430	257	3	binding	bind	VERB
ajiss-430	257	4	,	,	PUNCT
ajiss-430	257	5	at	at	ADP
ajiss-430	257	6	least	least	ADJ
ajiss-430	257	7	on	on	ADP
ajiss-430	257	8	bahraini	bahraini	ADJ
ajiss-430	257	9	banks	bank	NOUN
ajiss-430	257	10	.	.	PUNCT
ajiss-430	258	1	31	31	NUM
ajiss-430	258	2	.	.	PUNCT
ajiss-430	259	1	abdul	abdul	PROPN
ajiss-430	259	2	rahman	rahman	PROPN
ajiss-430	259	3	,	,	PUNCT
ajiss-430	259	4	“	"	PUNCT
ajiss-430	259	5	zakat	zakat	NOUN
ajiss-430	259	6	accounting	accounting	NOUN
ajiss-430	259	7	.	.	PUNCT
ajiss-430	259	8	”	"	PUNCT
ajiss-430	260	1	32	32	NUM
ajiss-430	260	2	.	.	PUNCT
ajiss-430	261	1	ibid	ibid	NOUN
ajiss-430	261	2	.	.	PUNCT
ajiss-430	262	1	33	33	NUM
ajiss-430	262	2	.	.	PUNCT
ajiss-430	262	3	barjoyai	barjoyai	PROPN
ajiss-430	262	4	,	,	PUNCT
ajiss-430	262	5	in	in	ADP
ajiss-430	262	6	amin	amin	NOUN
ajiss-430	262	7	,	,	PUNCT
ajiss-430	262	8	“	"	PUNCT
ajiss-430	262	9	business	business	NOUN
ajiss-430	262	10	zakat	zakat	NOUN
ajiss-430	262	11	poised	poise	VERB
ajiss-430	262	12	for	for	ADP
ajiss-430	262	13	take	take	NOUN
ajiss-430	262	14	-	-	PUNCT
ajiss-430	262	15	off	off	NOUN
ajiss-430	262	16	.	.	PUNCT
ajiss-430	262	17	”	"	PUNCT
ajiss-430	263	1	34	34	NUM
ajiss-430	263	2	.	.	PUNCT
ajiss-430	263	3	abdul	abdul	PROPN
ajiss-430	263	4	rahman	rahman	PROPN
ajiss-430	263	5	,	,	PUNCT
ajiss-430	263	6	“	"	PUNCT
ajiss-430	263	7	zakat	zakat	X
ajiss-430	263	8	on	on	ADP
ajiss-430	263	9	business	business	NOUN
ajiss-430	263	10	wealth	wealth	NOUN
ajiss-430	263	11	in	in	ADP
ajiss-430	263	12	malaysia	malaysia	PROPN
ajiss-430	263	13	.	.	PUNCT
ajiss-430	263	14	”	"	PUNCT
ajiss-430	264	1	35	35	NUM
ajiss-430	264	2	.	.	PUNCT
ajiss-430	265	1	nur	nur	VERB
ajiss-430	265	2	azura	azura	PROPN
ajiss-430	265	3	sanusi	sanusi	PROPN
ajiss-430	265	4	,	,	PUNCT
ajiss-430	265	5	norazlina	norazlina	PROPN
ajiss-430	265	6	abd	abd	PROPN
ajiss-430	265	7	.	.	PUNCT
ajiss-430	265	8	wahab	wahab	PROPN
ajiss-430	265	9	,	,	PUNCT
ajiss-430	265	10	and	and	CCONJ
ajiss-430	265	11	nor	nor	CCONJ
ajiss-430	265	12	fadzlin	fadzlin	NOUN
ajiss-430	265	13	mohammad	mohammad	PROPN
ajiss-430	265	14	bahar	bahar	PROPN
ajiss-430	265	15	,	,	PUNCT
ajiss-430	265	16	“	"	PUNCT
ajiss-430	265	17	gelagat	gelagat	ADJ
ajiss-430	265	18	kepatuhan	kepatuhan	NOUN
ajiss-430	265	19	pembayaran	pembayaran	ADJ
ajiss-430	265	20	zakat	zakat	PROPN
ajiss-430	265	21	pendapatan	pendapatan	NOUN
ajiss-430	265	22	,	,	PUNCT
ajiss-430	265	23	”	"	PUNCT
ajiss-430	265	24	seminar	seminar	NOUN
ajiss-430	265	25	ekonomi	ekonomi	PROPN
ajiss-430	265	26	dan	dan	PROPN
ajiss-430	265	27	kewangan	kewangan	PROPN
ajiss-430	265	28	islam	islam	PROPN
ajiss-430	265	29	(	(	PUNCT
ajiss-430	265	30	29	29	NUM
ajiss-430	265	31	-	-	SYM
ajiss-430	265	32	30	30	NUM
ajiss-430	265	33	august	august	PROPN
ajiss-430	265	34	2005	2005	NUM
ajiss-430	265	35	)	)	PUNCT
ajiss-430	265	36	,	,	PUNCT
ajiss-430	265	37	275	275	NUM
ajiss-430	265	38	-	-	SYM
ajiss-430	265	39	87	87	NUM
ajiss-430	265	40	;	;	PUNCT
ajiss-430	265	41	hasan	hasan	PROPN
ajiss-430	265	42	bahrom	bahrom	PROPN
ajiss-430	265	43	and	and	CCONJ
ajiss-430	265	44	mohd	mohd	PROPN
ajiss-430	265	45	sahnaz	sahnaz	ADJ
ajiss-430	265	46	saidu	saidu	NOUN
ajiss-430	265	47	,	,	PUNCT
ajiss-430	265	48	“	"	PUNCT
ajiss-430	265	49	kajian	kajian	PROPN
ajiss-430	265	50	terhadap	terhadap	PROPN
ajiss-430	265	51	faktor	faktor	PROPN
ajiss-430	265	52	yang	yang	PROPN
ajiss-430	265	53	mempengaruhi	mempengaruhi	PROPN
ajiss-430	265	54	pembayaran	pembayaran	ADJ
ajiss-430	265	55	zakat	zakat	PROPN
ajiss-430	265	56	perniagaan	perniagaan	PROPN
ajiss-430	265	57	di	di	PROPN
ajiss-430	265	58	kalangan	kalangan	PROPN
ajiss-430	265	59	usahawan	usahawan	PROPN
ajiss-430	265	60	:	:	PUNCT
ajiss-430	265	61	kes	kes	PROPN
ajiss-430	265	62	kajian	kajian	PROPN
ajiss-430	265	63	terengganu	terengganu	PROPN
ajiss-430	265	64	,	,	PUNCT
ajiss-430	265	65	”	"	PUNCT
ajiss-430	265	66	seminar	seminar	NOUN
ajiss-430	265	67	ekonomi	ekonomi	PROPN
ajiss-430	265	68	dan	dan	PROPN
ajiss-430	265	69	kewangan	kewangan	PROPN
ajiss-430	265	70	islam	islam	PROPN
ajiss-430	265	71	(	(	PUNCT
ajiss-430	265	72	29	29	NUM
ajiss-430	265	73	-	-	SYM
ajiss-430	265	74	30	30	NUM
ajiss-430	265	75	august	august	PROPN
ajiss-430	265	76	2005	2005	NUM
ajiss-430	265	77	)	)	PUNCT
ajiss-430	265	78	,	,	PUNCT
ajiss-430	265	79	289	289	NUM
ajiss-430	265	80	-	-	SYM
ajiss-430	265	81	96	96	NUM
ajiss-430	265	82	.	.	PUNCT
ajiss-430	266	1	abu	abu	PROPN
ajiss-430	266	2	bakar	bakar	PROPN
ajiss-430	266	3	:	:	PUNCT
ajiss-430	266	4	a	a	DET
ajiss-430	266	5	zakat	zakat	NOUN
ajiss-430	266	6	accounting	accounting	NOUN
ajiss-430	266	7	standard	standard	PROPN
ajiss-430	266	8	(	(	PUNCT
ajiss-430	266	9	zas	zas	NOUN
ajiss-430	266	10	)	)	PUNCT
ajiss-430	266	11	91	91	NUM
ajiss-430	266	12	36	36	NUM
ajiss-430	266	13	.	.	PUNCT
ajiss-430	267	1	abdul	abdul	PROPN
ajiss-430	267	2	rahman	rahman	PROPN
ajiss-430	267	3	,	,	PUNCT
ajiss-430	267	4	“	"	PUNCT
ajiss-430	267	5	zakat	zakat	NOUN
ajiss-430	267	6	accounting	accounting	NOUN
ajiss-430	267	7	.	.	PUNCT
ajiss-430	267	8	”	"	PUNCT
ajiss-430	268	1	37	37	NUM
ajiss-430	268	2	.	.	PUNCT
ajiss-430	268	3	amin	amin	NOUN
ajiss-430	268	4	,	,	PUNCT
ajiss-430	268	5	“	"	PUNCT
ajiss-430	268	6	business	business	NOUN
ajiss-430	268	7	zakat	zakat	NOUN
ajiss-430	268	8	poised	poise	VERB
ajiss-430	268	9	for	for	ADP
ajiss-430	268	10	take	take	NOUN
ajiss-430	268	11	-	-	PUNCT
ajiss-430	268	12	off	off	NOUN
ajiss-430	268	13	.	.	PUNCT
ajiss-430	268	14	”	"	PUNCT
ajiss-430	269	1	38	38	NUM
ajiss-430	269	2	.	.	PUNCT
ajiss-430	270	1	abdul	abdul	PROPN
ajiss-430	270	2	rahman	rahman	PROPN
ajiss-430	270	3	,	,	PUNCT
ajiss-430	270	4	“	"	PUNCT
ajiss-430	270	5	zakat	zakat	NOUN
ajiss-430	270	6	accounting	accounting	NOUN
ajiss-430	270	7	.	.	PUNCT
ajiss-430	270	8	”	"	PUNCT
ajiss-430	271	1	39	39	NUM
ajiss-430	271	2	.	.	PUNCT
ajiss-430	272	1	islam	islam	PROPN
ajiss-430	272	2	hadhari	hadhari	PROPN
ajiss-430	272	3	emphasizes	emphasize	VERB
ajiss-430	272	4	development	development	NOUN
ajiss-430	272	5	that	that	PRON
ajiss-430	272	6	is	be	AUX
ajiss-430	272	7	consistent	consistent	ADJ
ajiss-430	272	8	with	with	ADP
ajiss-430	272	9	islam	islam	PROPN
ajiss-430	272	10	’s	’s	PART
ajiss-430	272	11	tenets	tenet	NOUN
ajiss-430	272	12	and	and	CCONJ
ajiss-430	272	13	focused	focus	VERB
ajiss-430	272	14	on	on	ADP
ajiss-430	272	15	enhancing	enhance	VERB
ajiss-430	272	16	the	the	DET
ajiss-430	272	17	quality	quality	NOUN
ajiss-430	272	18	of	of	ADP
ajiss-430	272	19	life	life	NOUN
ajiss-430	272	20	.	.	PUNCT
ajiss-430	273	1	it	it	PRON
ajiss-430	273	2	is	be	AUX
ajiss-430	273	3	being	be	AUX
ajiss-430	273	4	promoted	promote	VERB
ajiss-430	273	5	by	by	ADP
ajiss-430	273	6	prime	prime	PROPN
ajiss-430	273	7	minister	minister	PROPN
ajiss-430	273	8	abdullah	abdullah	PROPN
ajiss-430	273	9	ahmad	ahmad	PROPN
ajiss-430	273	10	badawi	badawi	PROPN
ajiss-430	273	11	.	.	PUNCT
ajiss-430	274	1	it	it	PRON
ajiss-430	274	2	consists	consist	VERB
ajiss-430	274	3	of	of	ADP
ajiss-430	274	4	ten	ten	NUM
ajiss-430	274	5	fundamental	fundamental	ADJ
ajiss-430	274	6	principles	principle	NOUN
ajiss-430	274	7	:	:	PUNCT
ajiss-430	274	8	(	(	PUNCT
ajiss-430	274	9	1	1	X
ajiss-430	274	10	)	)	PUNCT
ajiss-430	274	11	faith	faith	NOUN
ajiss-430	274	12	and	and	CCONJ
ajiss-430	274	13	piety	piety	NOUN
ajiss-430	274	14	in	in	ADP
ajiss-430	274	15	allah	allah	PROPN
ajiss-430	274	16	,	,	PUNCT
ajiss-430	274	17	(	(	PUNCT
ajiss-430	274	18	2	2	X
ajiss-430	274	19	)	)	PUNCT
ajiss-430	274	20	a	a	DET
ajiss-430	274	21	just	just	ADV
ajiss-430	274	22	and	and	CCONJ
ajiss-430	274	23	trustworthy	trustworthy	ADJ
ajiss-430	274	24	government	government	NOUN
ajiss-430	274	25	,	,	PUNCT
ajiss-430	274	26	(	(	PUNCT
ajiss-430	274	27	3	3	X
ajiss-430	274	28	)	)	PUNCT
ajiss-430	274	29	freedom	freedom	NOUN
ajiss-430	274	30	and	and	CCONJ
ajiss-430	274	31	independence	independence	NOUN
ajiss-430	274	32	for	for	ADP
ajiss-430	274	33	the	the	DET
ajiss-430	274	34	people	people	NOUN
ajiss-430	274	35	,	,	PUNCT
ajiss-430	274	36	(	(	PUNCT
ajiss-430	274	37	4	4	X
ajiss-430	274	38	)	)	PUNCT
ajiss-430	274	39	a	a	DET
ajiss-430	274	40	mastery	mastery	NOUN
ajiss-430	274	41	of	of	ADP
ajiss-430	274	42	knowledge	knowledge	NOUN
ajiss-430	274	43	,	,	PUNCT
ajiss-430	274	44	(	(	PUNCT
ajiss-430	274	45	5	5	NUM
ajiss-430	274	46	)	)	PUNCT
ajiss-430	274	47	balanced	balanced	ADJ
ajiss-430	274	48	and	and	CCONJ
ajiss-430	274	49	comprehensive	comprehensive	ADJ
ajiss-430	274	50	economic	economic	ADJ
ajiss-430	274	51	development	development	NOUN
ajiss-430	274	52	,	,	PUNCT
ajiss-430	274	53	(	(	PUNCT
ajiss-430	274	54	6	6	NUM
ajiss-430	274	55	)	)	PUNCT
ajiss-430	274	56	a	a	DET
ajiss-430	274	57	good	good	ADJ
ajiss-430	274	58	quality	quality	NOUN
ajiss-430	274	59	of	of	ADP
ajiss-430	274	60	life	life	NOUN
ajiss-430	274	61	for	for	ADP
ajiss-430	274	62	all	all	PRON
ajiss-430	274	63	,	,	PUNCT
ajiss-430	274	64	(	(	PUNCT
ajiss-430	274	65	7	7	X
ajiss-430	274	66	)	)	PUNCT
ajiss-430	274	67	protection	protection	NOUN
ajiss-430	274	68	of	of	ADP
ajiss-430	274	69	the	the	DET
ajiss-430	274	70	rights	right	NOUN
ajiss-430	274	71	of	of	ADP
ajiss-430	274	72	minority	minority	NOUN
ajiss-430	274	73	groups	group	NOUN
ajiss-430	274	74	and	and	CCONJ
ajiss-430	274	75	women	woman	NOUN
ajiss-430	274	76	,	,	PUNCT
ajiss-430	274	77	(	(	PUNCT
ajiss-430	274	78	8)	8)	NUM
ajiss-430	274	79	cultural	cultural	ADJ
ajiss-430	274	80	and	and	CCONJ
ajiss-430	274	81	moral	moral	ADJ
ajiss-430	274	82	integrity	integrity	NOUN
ajiss-430	274	83	,	,	PUNCT
ajiss-430	274	84	(	(	PUNCT
ajiss-430	274	85	9	9	X
ajiss-430	274	86	)	)	PUNCT
ajiss-430	274	87	protection	protection	NOUN
ajiss-430	274	88	of	of	ADP
ajiss-430	274	89	the	the	DET
ajiss-430	274	90	environment	environment	NOUN
ajiss-430	274	91	,	,	PUNCT
ajiss-430	274	92	and	and	CCONJ
ajiss-430	274	93	(	(	PUNCT
ajiss-430	274	94	10	10	NUM
ajiss-430	274	95	)	)	PUNCT
ajiss-430	274	96	a	a	DET
ajiss-430	274	97	strong	strong	ADJ
ajiss-430	274	98	defence	defence	NOUN
ajiss-430	274	99	policy	policy	NOUN
ajiss-430	274	100	.	.	PUNCT
ajiss-430	275	1	40	40	NUM
ajiss-430	275	2	.	.	PUNCT
ajiss-430	276	1	muhammad	muhammad	PROPN
ajiss-430	276	2	solaiman	solaiman	PROPN
ajiss-430	276	3	miah	miah	PROPN
ajiss-430	276	4	.	.	PUNCT
ajiss-430	277	1	“	"	PUNCT
ajiss-430	277	2	a	a	DET
ajiss-430	277	3	study	study	NOUN
ajiss-430	277	4	on	on	ADP
ajiss-430	277	5	distribution	distribution	NOUN
ajiss-430	277	6	of	of	ADP
ajiss-430	277	7	income	income	NOUN
ajiss-430	277	8	and	and	CCONJ
ajiss-430	277	9	wealth	wealth	NOUN
ajiss-430	277	10	in	in	ADP
ajiss-430	277	11	islam	islam	PROPN
ajiss-430	277	12	with	with	ADP
ajiss-430	277	13	special	special	ADJ
ajiss-430	277	14	reference	reference	NOUN
ajiss-430	277	15	to	to	ADP
ajiss-430	277	16	the	the	DET
ajiss-430	277	17	institution	institution	NOUN
ajiss-430	277	18	of	of	ADP
ajiss-430	277	19	zakat	zakat	X
ajiss-430	277	20	”	"	PUNCT
ajiss-430	277	21	(	(	PUNCT
ajiss-430	277	22	ph.d	ph.d	PROPN
ajiss-430	277	23	.	.	PUNCT
ajiss-430	277	24	diss	diss	PROPN
ajiss-430	277	25	.	.	PROPN
ajiss-430	277	26	,	,	PUNCT
ajiss-430	277	27	international	international	PROPN
ajiss-430	277	28	islamic	islamic	PROPN
ajiss-430	277	29	university	university	PROPN
ajiss-430	277	30	malaysia	malaysia	PROPN
ajiss-430	277	31	,	,	PUNCT
ajiss-430	277	32	1992	1992	NUM
ajiss-430	277	33	)	)	PUNCT
ajiss-430	277	34	.	.	PUNCT
ajiss-430	278	1	41	41	NUM
ajiss-430	278	2	.	.	PUNCT
ajiss-430	279	1	mohd	mohd	PROPN
ajiss-430	279	2	safri	safri	PROPN
ajiss-430	279	3	,	,	PUNCT
ajiss-430	279	4	in	in	ADP
ajiss-430	279	5	amin	amin	NOUN
ajiss-430	279	6	,	,	PUNCT
ajiss-430	279	7	“	"	PUNCT
ajiss-430	279	8	business	business	NOUN
ajiss-430	279	9	zakat	zakat	NOUN
ajiss-430	279	10	poised	poise	VERB
ajiss-430	279	11	for	for	ADP
ajiss-430	279	12	take	take	NOUN
ajiss-430	279	13	-	-	PUNCT
ajiss-430	279	14	off	off	NOUN
ajiss-430	279	15	.	.	PUNCT
ajiss-430	279	16	”	"	PUNCT
ajiss-430	280	1	42	42	NUM
ajiss-430	280	2	.	.	PUNCT
ajiss-430	281	1	in	in	ADP
ajiss-430	281	2	the	the	DET
ajiss-430	281	3	case	case	NOUN
ajiss-430	281	4	of	of	ADP
ajiss-430	281	5	standardizing	standardize	VERB
ajiss-430	281	6	the	the	DET
ajiss-430	281	7	shari`ah	shari`ah	PROPN
ajiss-430	281	8	courts	court	NOUN
ajiss-430	281	9	,	,	PUNCT
ajiss-430	281	10	they	they	PRON
ajiss-430	281	11	managed	manage	VERB
ajiss-430	281	12	to	to	PART
ajiss-430	281	13	sacrifice	sacrifice	VERB
ajiss-430	281	14	their	their	PRON
ajiss-430	281	15	rights	right	NOUN
ajiss-430	281	16	for	for	ADP
ajiss-430	281	17	the	the	DET
ajiss-430	281	18	public	public	ADJ
ajiss-430	281	19	benefit	benefit	NOUN
ajiss-430	281	20	.	.	PUNCT
ajiss-430	282	1	zakat	zakat	NOUN
ajiss-430	282	2	is	be	AUX
ajiss-430	282	3	also	also	ADV
ajiss-430	282	4	one	one	NUM
ajiss-430	282	5	of	of	ADP
ajiss-430	282	6	the	the	DET
ajiss-430	282	7	areas	area	NOUN
ajiss-430	282	8	that	that	PRON
ajiss-430	282	9	need	need	VERB
ajiss-430	282	10	a	a	DET
ajiss-430	282	11	certain	certain	ADJ
ajiss-430	282	12	extent	extent	NOUN
ajiss-430	282	13	of	of	ADP
ajiss-430	282	14	standardization	standardization	NOUN
ajiss-430	282	15	and	and	CCONJ
ajiss-430	282	16	,	,	PUNCT
ajiss-430	282	17	thus	thus	ADV
ajiss-430	282	18	,	,	PUNCT
ajiss-430	282	19	compromise	compromise	NOUN
ajiss-430	282	20	.	.	PUNCT
ajiss-430	283	1	43	43	NUM
ajiss-430	283	2	.	.	PUNCT
ajiss-430	284	1	in	in	ADP
ajiss-430	284	2	amin	amin	NOUN
ajiss-430	284	3	,	,	PUNCT
ajiss-430	284	4	“	"	PUNCT
ajiss-430	284	5	business	business	NOUN
ajiss-430	284	6	zakat	zakat	NOUN
ajiss-430	284	7	poised	poise	VERB
ajiss-430	284	8	for	for	ADP
ajiss-430	284	9	take	take	NOUN
ajiss-430	284	10	-	-	PUNCT
ajiss-430	284	11	off	off	NOUN
ajiss-430	284	12	.	.	PUNCT
ajiss-430	284	13	”	"	PUNCT
ajiss-430	285	1	44	44	NUM
ajiss-430	285	2	.	.	PUNCT
ajiss-430	286	1	datuk	datuk	PROPN
ajiss-430	286	2	abdul	abdul	PROPN
ajiss-430	286	3	hamid	hamid	PROPN
ajiss-430	286	4	zainal	zainal	PROPN
ajiss-430	286	5	abidin	abidin	PROPN
ajiss-430	286	6	,	,	PUNCT
ajiss-430	286	7	(	(	PUNCT
ajiss-430	286	8	keynote	keynote	PROPN
ajiss-430	286	9	address	address	NOUN
ajiss-430	286	10	delivered	deliver	VERB
ajiss-430	286	11	at	at	ADP
ajiss-430	286	12	the	the	DET
ajiss-430	286	13	zakat	zakat	PROPN
ajiss-430	286	14	accounting	accounting	NOUN
ajiss-430	286	15	conference	conference	NOUN
ajiss-430	286	16	,	,	PUNCT
ajiss-430	286	17	organized	organize	VERB
ajiss-430	286	18	by	by	ADP
ajiss-430	286	19	pusat	pusat	PROPN
ajiss-430	286	20	zakat	zakat	PROPN
ajiss-430	286	21	selangor	selangor	PROPN
ajiss-430	286	22	and	and	CCONJ
ajiss-430	286	23	the	the	DET
ajiss-430	286	24	malaysian	malaysian	PROPN
ajiss-430	286	25	institute	institute	PROPN
ajiss-430	286	26	of	of	ADP
ajiss-430	286	27	accountants	accountant	NOUN
ajiss-430	286	28	,	,	PUNCT
ajiss-430	286	29	15	15	NUM
ajiss-430	286	30	october	october	NOUN
ajiss-430	286	31	2002	2002	NUM
ajiss-430	286	32	)	)	PUNCT
ajiss-430	286	33	,	,	PUNCT
ajiss-430	286	34	in	in	ADP
ajiss-430	286	35	ibid	ibid	NOUN
ajiss-430	286	36	.	.	PUNCT
ajiss-430	287	1	at	at	ADP
ajiss-430	287	2	that	that	DET
ajiss-430	287	3	time	time	NOUN
ajiss-430	287	4	,	,	PUNCT
ajiss-430	287	5	he	he	PRON
ajiss-430	287	6	was	be	AUX
ajiss-430	287	7	a	a	DET
ajiss-430	287	8	minister	minister	NOUN
ajiss-430	287	9	in	in	ADP
ajiss-430	287	10	the	the	DET
ajiss-430	287	11	prime	prime	PROPN
ajiss-430	287	12	minister	minister	NOUN
ajiss-430	287	13	’s	’s	PART
ajiss-430	287	14	department	department	NOUN
ajiss-430	287	15	.	.	PUNCT
ajiss-430	288	1	45	45	NUM
ajiss-430	288	2	.	.	PUNCT
ajiss-430	289	1	nasir	nasir	PROPN
ajiss-430	289	2	and	and	CCONJ
ajiss-430	289	3	hassan	hassan	PROPN
ajiss-430	289	4	,	,	PUNCT
ajiss-430	289	5	“	"	PUNCT
ajiss-430	289	6	zakat	zakat	X
ajiss-430	289	7	on	on	ADP
ajiss-430	289	8	business	business	NOUN
ajiss-430	289	9	.	.	PUNCT
ajiss-430	289	10	”	"	PUNCT
ajiss-430	290	1	46	46	NUM
ajiss-430	290	2	.	.	PUNCT
ajiss-430	290	3	amin	amin	NOUN
ajiss-430	290	4	,	,	PUNCT
ajiss-430	290	5	“	"	PUNCT
ajiss-430	290	6	business	business	NOUN
ajiss-430	290	7	zakat	zakat	NOUN
ajiss-430	290	8	poised	poise	VERB
ajiss-430	290	9	for	for	ADP
ajiss-430	290	10	take	take	NOUN
ajiss-430	290	11	-	-	PUNCT
ajiss-430	290	12	off	off	NOUN
ajiss-430	290	13	.	.	PUNCT
ajiss-430	290	14	”	"	PUNCT
ajiss-430	291	1	47	47	NUM
ajiss-430	291	2	.	.	PUNCT
ajiss-430	292	1	ibid	ibid	NOUN
ajiss-430	292	2	.	.	PUNCT
ajiss-430	293	1	48	48	NUM
ajiss-430	293	2	.	.	PUNCT
ajiss-430	294	1	abdul	abdul	PROPN
ajiss-430	294	2	rahman	rahman	PROPN
ajiss-430	294	3	,	,	PUNCT
ajiss-430	294	4	“	"	PUNCT
ajiss-430	294	5	zakat	zakat	NOUN
ajiss-430	294	6	accounting	accounting	NOUN
ajiss-430	294	7	.	.	PUNCT
ajiss-430	294	8	”	"	PUNCT
ajiss-430	295	1	49	49	NUM
ajiss-430	295	2	.	.	PUNCT
ajiss-430	296	1	amin	amin	NOUN
ajiss-430	296	2	,	,	PUNCT
ajiss-430	296	3	“	"	PUNCT
ajiss-430	296	4	business	business	NOUN
ajiss-430	296	5	zakat	zakat	NOUN
ajiss-430	296	6	poised	poise	VERB
ajiss-430	296	7	for	for	ADP
ajiss-430	296	8	take	take	NOUN
ajiss-430	296	9	-	-	PUNCT
ajiss-430	296	10	off	off	NOUN
ajiss-430	296	11	.	.	PUNCT
ajiss-430	296	12	”	"	PUNCT
ajiss-430	297	1	50	50	NUM
ajiss-430	297	2	.	.	PUNCT
ajiss-430	298	1	abdul	abdul	PROPN
ajiss-430	298	2	rahim	rahim	PROPN
ajiss-430	298	3	abdul	abdul	PROPN
ajiss-430	298	4	rahman	rahman	PROPN
ajiss-430	298	5	,	,	PUNCT
ajiss-430	298	6	“	"	PUNCT
ajiss-430	298	7	pre	pre	NOUN
ajiss-430	298	8	-	-	NOUN
ajiss-430	298	9	requisites	requisite	NOUN
ajiss-430	298	10	for	for	ADP
ajiss-430	298	11	effective	effective	ADJ
ajiss-430	298	12	integration	integration	NOUN
ajiss-430	298	13	of	of	ADP
ajiss-430	298	14	zakat	zakat	NOUN
ajiss-430	298	15	into	into	ADP
ajiss-430	298	16	the	the	DET
ajiss-430	298	17	mainstream	mainstream	ADJ
ajiss-430	298	18	islamic	islamic	ADJ
ajiss-430	298	19	financial	financial	ADJ
ajiss-430	298	20	system	system	NOUN
ajiss-430	298	21	in	in	ADP
ajiss-430	298	22	malaysia	malaysia	PROPN
ajiss-430	298	23	”	"	PUNCT
ajiss-430	298	24	(	(	PUNCT
ajiss-430	298	25	paper	paper	NOUN
ajiss-430	298	26	presented	present	VERB
ajiss-430	298	27	at	at	ADP
ajiss-430	298	28	the	the	DET
ajiss-430	298	29	corporate	corporate	ADJ
ajiss-430	298	30	zakat	zakat	NOUN
ajiss-430	298	31	seminar	seminar	NOUN
ajiss-430	298	32	,	,	PUNCT
ajiss-430	298	33	petaling	petaling	PROPN
ajiss-430	298	34	jaya	jaya	PROPN
ajiss-430	298	35	,	,	PUNCT
ajiss-430	298	36	malaysia	malaysia	PROPN
ajiss-430	298	37	,	,	PUNCT
ajiss-430	298	38	22	22	NUM
ajiss-430	298	39	-	-	SYM
ajiss-430	298	40	23	23	NUM
ajiss-430	298	41	june	june	PROPN
ajiss-430	298	42	2005	2005	NUM
ajiss-430	298	43	)	)	PUNCT
ajiss-430	298	44	.	.	PUNCT
ajiss-430	299	1	92	92	NUM
ajiss-430	299	2	the	the	DET
ajiss-430	299	3	american	american	ADJ
ajiss-430	299	4	journal	journal	PROPN
ajiss-430	299	5	of	of	ADP
ajiss-430	299	6	islamic	islamic	ADJ
ajiss-430	299	7	social	social	PROPN
ajiss-430	299	8	sciences	sciences	PROPN
ajiss-430	299	9	24:4	24:4	NUM