efficiency

Technology innovation affects both the public and private non-financial sectors, the zakat institution (Islamic social finance) included. The institution uses an online system to communicate with zakat payers and zakat recipients to ensure its effectiveness in terms of collection and distribution. This research focuses on the adoption of a technique known as AD/AC and ZP/ZR, which is mainly utilized by partially and non-privatized State zakat institutions in Malaysia. To this end, three (3) techniques pertaining to appraising the performance of Malaysia’s Zakat institutions in managing Zakat funds were established. The analysis also includes the adverse impact of Covid-19 pandemic on the performance of zakat collection of the respective zakat institutions in Malaysia. In this relation, a quantitative approach was adopted using the primary and secondary data collected from JAWHAR and various states’ zakat institutions. By utilizing a technique of online data collection and applying the AD/AC as well as ZP/ZR methods, the performance of Malaysia’s zakat institutions is appraised. Furthermore, with the help two (2) ratios and eight (8) scenarios the performance of the innovative technique of AD/AC and ZP/ZR for zakat collection and disbursement, efficiency and sustainability of zakat institutions in Malaysia were evaluated. The results show that most zakat institutions, particularly those that deal with zakat payments, have begun to use the technique AD/AC and ZP/ZR within their organizations. The performance of zakat institutions in all states in terms of zakat distribution and disbursement do not have a consistent trend for the period 2016-2020. However, there is still a dearth of technology being used for zakat disbursements and fund reporting. From the observed data, with 2016 being the exception, for each remaining year, a state in Malaysia is ranked as the best technology performer or the most efficient. Selangor - fully privatized state (2017), Pulau Pinang - fully privatized state (2018), Federal Territory - partially privatized state (2019) and Negeri Sembilan-partially privatized state (2020) are the most efficient for the respective year. The sustainability of each zakat institution in Malaysia in the presence of Covid-19 pandemic was ascertained as well. Interestingly, contrary to the efficiency result, all non-privatized states (Kedah, Sabah and Kelantan) and one partially privatized state (Negeri Sembilan) were sustainable in coping with Covid-19 pandemic, while all fully privatized states (Selangor and Pulau Pinang) were not. Overall, it was conjectured that the technique AD/AC as well as ZP/ZR would help to improve the operations of zakat institutions to become more efficient and successful in distributing zakat fund to the poor. However, as zakat collecting and distribution involved millions of records, its management is still debatable by all parties.

The governance gap is an important one and somewhat unknown. Although there is a lot of talk about how and why, but so far it has not been addressed in detail. This gap is the result of non-compromise and agreement on principles and foundations and arising from the atmosphere of conflict that arose in the years after 1997 between the two discourses of reformism and fundamentalism. In this research, using the method of discourse, while examining the discourse of the Islamic Revolution as well as the two discourses of reformism and fundamentalism, the two issues of the relationship between the conflict and the gap between the two with the category of "efficiency "and then" political stability "have been considered. This study seeks to answer the question: "What effect has the governance gap in the Islamic Republic of Iran had on the efficiency of the system in the years after 1997?" And its main finding is that the governance gap, by creating instability in the political system, has provided grounds for inefficiency in some areas. In a way, if this rift and conflict did not exist, the political system would have functioned better.

This paper examines the effectiveness of implementing artificial intelligence (AI) in the Google Ads advertising service. The study analyzes the advantages and disadvantages of AI integration, focusing on attribution models and end-to-end analytics. The findings show that traditional metrics, such as CTR, CPC, and ROI, used to evaluate advertising campaign performance, exhibit significant statistical errors when AI tools are applied, with errors reaching up to 35%, exceeding typical business margins. A comparative analysis in the construction industry highlights discrepancies of 10% to 35% between traditional and AI-driven models. The study concludes that universal AI algorithms often fail to account for industry-specific dynamics, leading to inaccurate evaluations. The practical significance of this research lies in proposing an alternative approach that combines traditional evaluation methods with AI-based tools, offering a more reliable framework for assessing campaign effectiveness

After assessing the efficiency of the units under evaluation, determining their ranking becomes a critical concern for decision-making. Ranking methodologies rely on specific unit inputs and outputs, but some variables affecting unit performance are not directly observable and are termed contextual variables. Thus, the primary objective of this research is to introduce a ranking methodology that incorporates these variables. To achieve this, a two-step approach is employed. Firstly, the Data Envelopment Analysis (DEA) technique calculates efficiency scores for each Decision-Making Unit (DMU), considering its unique inputs and outputs. Subsequently, the linear regression method is applied to assess the impact of contextual variables on efficiency. Finally, efficiency scores are modified by removing the impact of contextual variables, enabling unit ranking. To illustrate this proposed methodology, we conducted a performance evaluation of provincial gas companies in Iran. The evaluation covered four periods, from 2013 to 2016.

The legal regime of oil and gas in Iran, started with concession contracts, has evolved from partnership contracts to service agreements during its transformation. In all types of these contracts, there has been efforts to preserve national interests, through the insertion of various contractual provisions and elements. Approving the first oil law in Iran (oil Act 1957), some of these elements entered into the law and became binding. Gradually, with reforming of oil laws in different periods, these elements, have also been changed in the law. This paper is discussing how to apply and evolve these elements in Iran's oil contracts and laws, as well as determining the role of these elements in the development of Iran's oil and gas legal system. The results show two different periods. Adopting of oil Acts of 1957 and 1974 in the first period, legislative developments moved towards the completion and creation of a coherent and targeted legal regime. In the second period, after the Islamic Revolution of Iran, there was no unified approach to formulating a comprehensive oil law in the oil Acts of 1987 and 2011, and the oil Acts in this period are very brief and concise, so that most of the issues related to the oil in the oil industry, remained silent in these Acts and dealt with in other Acts other than the oil Acts. In this period, oil contracts played a more prominent role in the development of oil rights than the law, and the issues that remain silent in the oil Act, are mentioned in oil contracts of this period. Therefore, the role of law in the first period and the role of contract in the second period have been more prominent in the development of Iran oil and gas law.

This study aims to represent how a primary school principal evolved into an effective educational leadership, focusing on their personal and professional background along with the distinctive features of the school and local community. A qualitative approach and narrative inquiry method were used. Initially, in-depth and semi-structured interviews lasting 12 hours were conducted with the principal. Data analysis was performed using Lichman’s model (2013). To validate the narratives, in-depth and semi-structured interviews were conducted with five teachers who had worked under the principal's management and were selected through purposive (criterion-based) sampling. Additionally, self-reflection notes were prepared during the research process. The principal's journey towards efficiency was divided into four episodes: the character formation period, facing discrimination, conflicts and grief, building professional identity, and role modeling. According to the data analysis results, themes of encountering discrimination, economic poverty, and the local community's perception of disadvantaged schools were continuously repeated in the principal's narratives. Based on the narratives, three strategies - managing interactions, continuous professional development, and vision setting - played a crucial role in the principal's evolution towards efficiency. According to the findings, it is recommended that principals of high-poverty schools address teachers' educational deficiencies in the form of suggestions and gradually increase delegation of authority and trust in their measures to ensure improved performance quality. In addition, the principal, by requiring teachers to daily note the challenges and issues faced by students and to identify major and common challenges, aimed to prioritize these challenges and take necessary actions.

Good governance addresses how governments manage societies. It plays a special role in the efficiency of governments. The present research, utilizing a descriptive-analytical method, library studies, and survey investigations, aims to analyze the efficiency of post-Islamic Revo-lution governments from the viewpoints of transparency and corruption control, emphasizing the Khatami and Rouhani governments. For this purpose, a questionnaire consisting of 20 items, including transparency and corruption control indicators based on the Cochran formula, was distributed randomly among 384 professors and postgraduate students specializing in po-litical science in the universities of Gilan province. The results obtained from the analysis of collected data, using SPSS software and conducting Chi-square and Friedman tests, showed the results of the Chi-square test with a significance level equal to 0.021 and less than 0.05. The impact of transparency and corruption control indicators among the indices of good gov-ernance on the efficiency of Khatami and Rouhani governments is confirmed. Also, consider-ing the extracted average rankings, from a statistical community perspective, the presidency of Seyed Mohammad Khatami in the years (1997-2005) has been more efficient than the presi-dency of Hassan Rouhani (2013-2021) in terms of these two indicators.

The upcoming article examines the relationship between the political participation index and the responsiveness and efficiency of government institutions. The independent variable is both formal and informal political participation, and the dependent variable is the responsive-ness and efficiency of government institutions. Research Method: The method employed in the article is quantitative, using a questionnaire as the tool. The research population consists of individuals aged 18 to 65 residing in the city of Kermanshah. According to the latest census, there were 952,287 people in this population. Using Cochran's formula, a sample of 384 individuals was selected, and the relationship and ratio between the independent and dependent variables were assessed using multiple regression analysis. Research Findings: The results indicate that both formal and informal political participation have a significant impact on im-proving the performance of government institutions. With an increase in the level of participation, the responsiveness and efficiency of government institutions will also improve. The research findings suggest that the average level of formal and informal political participation in Kermanshah is not at a desirable level. The obtained average scores regarding the performance of government institutions (responsiveness and efficiency) also have a low level. Additionally, the formal political participation variable has a greater impact compared to informal political participation.