Because I Could Not Stop for Death Analysis Essay

â€Å"Because I Could Not Stop For Death† Analysis The poem, â€Å"Because I Could Not Stop For Death,† by Emily Dickinson presents captivating themes on the cycle of life, time, and death. The first two lines, â€Å"Because I could not stop for death - / He kindly stopped for me – â€Å" (Dickinson 679; Stanza 1, Line 1 2), capture the poem’s central theme, but the interpretations of that theme vary widely. This variation would have to do with how one would interpret Death. The three varied elements that are used to describe the theme are the civil character of Death, how Death has to do with the eternal life and, and sailing through time in order to look back at seeing the positives of living every day life. One would†¦show more content†¦Some examples of images that she sees while she is on her journey with Death are: children playing, wheat growing, and the sun setting. The children that she sees playing â€Å"in the Ring† have a major influence of human beings because they symbolize eternity. The wheat that grows symbolizes the natural world as she currently views it. However, as time changes, the grain appears to be â€Å"gazing† at her, or observing her with much interest. The â€Å"setting sun† represents the life clock, which is also known as the thing that humans measure as the amount of time left to live on earth. As time passes by, she passes with Death into another phase or dimension. This all ties into what the young woman strives to do. As she journey’s with Death, she relates everything that she does in every day living as something she would still see when she is already dead. She tries to repress the stress of living, but tries to think about it in a positive way. She temporarily loses herself in a wonderland, where she imagines that everything she sees when she travels with Death is a pleasant experience. Afterwards, she then tries to think positively of what she can do to feel the same way when she is alive. As this happens, she spots significant symbols that represent her life. In the fifth stanza, the narrative figure uses euphemism as a way to symbolize the mysterious places that she encounters at her time ofShow MoreRelatedAnalysis of Because I Could Not Stop for Death2013 Words   |  9 PagesAnalysis of Because I Could Not Stop for Death The poets of the nineteenth century wrote on a variety of topics. One often used topic is that of death. The theme of death has been approached in many different ways. Emily Dickinson is one of the numerous poets who uses death as the subject of several of her poems. In her poem Because I Could Not Stop for Death, death is portrayed as a gentleman who comes to give the speaker a ride to eternity. Throughout the poem, Dickinson develops herRead MoreAnalysis Of Because I Could Not Stop For Death963 Words   |  4 Pagesâ€Å"Because I Could Not Stop For Death,† and â€Å"The Bustle in a House† are two poems by Emily Dickinson that portray death in very different ways. â€Å" Because I Could Not Stop For Death† is written from the perspective of a woman who has recently died about her eternal journey with a kind Death. â€Å"The Bustle in a House,† on the other hand, is about how one reacts to the death of a loved one. Through these two poems, Dickinson employs literary devices such as personification and metaphor to portray two differentRead MoreAnalysis Of `` Because I Could Not Stop For Death ``870 Words   |  4 PagesThemes of death all ring loud and clear in Dickinson’s â€Å"Because I could not stop for Death†, Donne’s â€Å"Death, be not proud†, and Cherry’s â€Å"Alzheimer’sâ⠂¬ . The poems are not explicitly about the act of dying, but death is personified or even foreshadowed in the work. Each piece has a different tone when referencing Death. Two of the poems reference Death by name, the last poem doesn’t specifically speak about dying or death per se, but based on the title, â€Å"Alzheimer’s†, it is clear that death is imminentRead MoreBecause I Could Not Stop For Death Literary Analysis918 Words   |  4 Pagesand a positive subject, death, on the other hand, has numerous definitions between each person. Some people consider death to be morbid, horrifying, and a negative thing, whereas others celebrate death and believe that their soul will live forever. Each of the countless observations of life and death are portrayed in diverse types of literature. One contributor and writer of such literature includes Emily Dickinson. In her poems â€Å"Because I Could Not Stop for Death† and â€Å"I Felt a Funeral in My Brainâ₠¬ Read MoreAnalysis of Because I Could Not Stop for Death Essay1188 Words   |  5 Pageswhere regular themes include death and mortality. One such poem that exemplifies her â€Å"dark side† is, â€Å"Because I Could Not Stop for Death†. In this piece, Dickinson tells the story of a soul’s transition into the afterlife showing that time and death have outright power over our lives and can make what was once significant become meaningless. While we now know this poem as â€Å"Because I Could Not Stop for Death†, it was originally an untitled piece. After Dickinson’s death, her younger sister LaviniaRead More Analysis of Emily Dickinsons Because I Could Not Stop for Death803 Words   |  4 PagesAnalysis of Emily Dickinsons Because I Could Not Stop for Death In regard to Emily Dickinson’s poem, â€Å"Because I Could Not Stop for Death,† Critic Eunice Glenn says: â€Å"In the first two lines Death, personified as a carriage driver, stops for one who could not stop for him. The word ‘kindly’ is particularly meaningful, for it instantly characterizes Death. This comes with surprise, too, since death is more often considered grim and terrible† (Glenn). Critic Charles R. Anderson says, â€Å"DeathRead More Analysis of Emily Dickinsons Poem, Because I could not stop for Death693 Words   |  3 PagesAnalysis of Emily Dickinsons Poem, Because I could not stop for Death The poem Because I Could Not Stop for Death by Emily Dickinson expresses the speakers reflection on death. The poem focuses on the concept of life after death. This poems setting mirrors the circumstances by which death approaches, and death appears kind and compassionate. It is through the promise of immortality that fear is removed, and death not only becomes acceptable, but welcomed as well. As human beings,Read More An Analysis of Emily Dickinsons Poem, Because I Could Not Stop for Death626 Words   |  3 PagesIn the poem â€Å"Because I could not stop for Death† by Emily Dickinson refers to death as a gentlemen who unexpectedly visits Dickinson to take her on a journey â€Å"towards eternity† (I. 24). It is very ironic that she considers death as a gentleman, but as we all know it is the total opposite. On the second stanza they both start the slow and peaceful journey. â€Å"We slowly drove, he knew no haste† (I. 5). We can see the tranquility of the scene in which they are. Dickinson here understands the seriousnessRead MoreAnalysis Of The Article Death And Dying By Matthew Arnold And Because I Could Not Stop For Death977 Words   |  4 PagesIn the article â€Å"Death and Dying in Literature,† John Skelton stated, â€Å"One of the central tasks of literature is to impose a structure on life and death, giving meaning to both† ( n.p.). Many literary works, including poems, focus on death in one way or another. This is true for â€Å"Dover Beach† by Matthew Arnold and â€Å"Because I could not stop for Death† by Emily Dickinson. â€Å"Dover Beach† and â€Å"Because I could not stop for Death† provide varying perspectives on the topic of death. In â€Å"Dover Beach,† ArnoldRead More Analysis of I Heard a Fly Buzz When I Died and Because I Could Not Stop for Death by Emily Dickinson593 Words   |  3 PagesAnalysis of I Heard a Fly Buzz When I Died and Because I Could Not Stop for Death by Emily Dickinson Emily Dickinson wrote many poems in her lifetime. She writes two of my favorite poems. They are: ?I heard a Fly buzz when I died? and ?Because I could not stop for Death?. They both have similarities and differences from each other. There are similarities in these two poems such as the theme and the observentness of the narrator. Both of the poems themes involve death. In ?I heard

Comparing the Characters of Lysitrata, Penelope, and Medea...

The purpose of the paper is to compare and contrast the characters of Penelope in the epic, The Odyssey, Lysistrata in the comedy, Lysistrata, and Medea in the tragedy, Medea. The writer will first give a brief synopsis of each character, followed by a comparison and climaxing with the contrast. Penelope, a loyal, faithful and patient wife is faced with suitors pressuring her daily to remarry. She uses her wit and cleverness to hold them off. She assures the suitors that she will remarry as soon as she finishes the burial shroud for her husband, which she has no intention of finishing until her husband returns. Upon realizing that her husband had returned she makes an announcement to marry the winner of the archery contest.†¦show more content†¦Nevertheless, she kept putting them off by knitting a burial shroud for her husband that she had no intention of completing. Lysistrata showed great strength when she was able to gather the women together for the sex strike, this action was usual for a woman in that era yet she succeeded in getting the women to participate. Although the play starts with Medea being suicidal her strength is quickly restore as her hate for her husband surfaces. Her strength was fueled by hate and thoughts of sweet revenge, which she carries out toward the end of the play. Penelope, Lysistrata, and Medea were clever female characters. Penelope believes that the shroud is unnecessary because her husband will return to her. Due to her station in society, however, she cant simply refuse to remarry. By delaying her suitors until Odysseus return, she shows some amount of cleverness. Lysistratas whole plan to have a sex strike was clever. She caught the men by surprise as she played on their vulnerability. By requesting that the women use their attractiveness to make the males want them sexually, Lysistrata encourages the women to play to their stereotype and exploit the sexual, romanticized female. Myrrhine is used by Lysistrata to seduce her husband, Kinesias, who is left with his painful erection unsatisfied (pg763-765) Medea, during her escape across the Mediterranean, killed her own brother and dumped him overboard, so that her pursuers would have to

Human Resource Management in Singapore †MyAssignmenthelp.com

Question: Discuss about the Human Resource Management in Singapore. Answer: Introduction Internationalisation is defined as the process of increasing the involvement of the business organization in the international market. It is important for the entrepreneurs to understand and appreciate the values, beliefs and business strategies of the companies that are in other countries and this will help to internationalize the business successfully. The entrepreneurs must also try to be innovative and they must be committed to corporate social responsibility. Internationalization is considered as one of the best business strategy that are used by many executives so as to reduce the operational cost. There are certain businesses with overhead cost and internationalization can help them in cutting down or reducing the excess cost in such countries which have deflated currencies and lower cost of living. The organizations can also reduce the cost of doing their businesses with the help of reduced labor cost. It is found that in certain cases there are organiastions that are trying internationalization in times of financial crisis (Dachs et al. 2014). This organization will try to formulate the budget and they will be willing to expand in the foreign market. This paper will highlight the strategies and the approaches that will be taken by a new internationalizing organization in Thailand to train their employees in Singapore for long-term projects. Further, it will also discuss the challenges which are faced the employees of the organization in Singapore. It will also analyze how the management and the HR will assist the employees in coping with various challenges and thus help them to be successful. Critical Analysis Strategies and approaches taken by the companies in Thailand to train their employees in Singapore who will work on new projects As there are many organizations in Thailand that are trying to expand in Singapore, it is important to find out convenient ways to identify the relevant skills and knowledge of the employees. These will also help the management to train the employees because they can identify their skills accordingly. There might be certain changes in the terms and conditions of the employees when they are working or trying to develop new projects in Singapore. The employees might assume that they will be entitled to the benefits or changes and this will help the employees in reducing their misconceptions and misunderstandings. The new technologies which will be used by the business organizations in Thailand will provide greater opportunities and the employees will be send to Singapore to oversee the operation, administration and marketing processes. The employees must try to understand the perception of time and they must be flexible with the meetings and other work related events (Lakshman et al. 2 017). As training and orientation for the international projects will help the employees to avoid the various misunderstandings and culture shock and adjust in Singapore. The first step that will ensure proper training to the employees for Singapore is painstaking screening. The employees may require special training in certain grounds and the HR policies will be formulated accordingly for the maintenance of healthy labor relation in the organization. There must be systematic selection and training of the employees because it has been found that most organizations in Thailand do not provide systematic training. The organizations must adopt a four level approach on training the employees for specialized projects (Schroeder 2017). The first stage of the training process must focus on the cultural differences and raising the awareness of the employees and their consequences on the organization. The second level of training will focus on the aims and attitudes of the employees. Moreover, it is also important to understand the attitudes of the employees and how it will influence their behavioral process. The third stage of the training process will discuss on the factual knowledge of Singapore and what are the necessary steps taken by the management to expand their business successfully in Singapore. The final stage of the training programme will help in the development of skills in certain areas such as adjustment of the new norms and ethics of the company and certain adaptation skills. If the organizations are trying to provide cross-cultural training, it must be done with utmost care. In certain cases, language training which is included in non-verbal awareness must also be provided by the organization (Wheelen and Hunger 2017). The strategic approach must be taken by the organization so as to train its employees on a new project which is trying to expand in Singapore. This will help the management to train the employees and establish a learning culture in the organization. The employees from various backgrounds needs to be oriented towards the corporate culture (Smallwood 2014.). Moreover, geocentric approach must be taken for sharing the knowledge. When the company follows the geocentric approach the candidates will be recruited on the basis of their skills and experiences. Although the geocentric approach is expensive, however the company can recruit the employees efficiently and also provide them promotion from time to time. The company will be more beneficial if they choose the ethnocentric approach because in this approach the employees are sent from the home country to the host country for further promotion. They can work on the new projects more efficiently and effectively and this will help the comp any in the long run. The ethnocentric strategy is followed by the companies when they are trying to expand rapidly in a short span of time in the host country. In this case, the company can transfer the core competencies from Thailand to Singapore and this will help in the expansion of the project that is operational in Singapore for more than a year. It is vital for the company to train the expatriates for the success of international business operation. This training is considered as a decisive factor as it is necessary to judge the previous performance and quality of the employees (Ployhart and Weekley 2014). The training shall include cross-cultural training as it helps in understanding the culture of the host country. The employees must also be provided language training to communicate with the people of the host country. It is important to understand the verbal, oral, written and non-verbal communication skills that are used by the people in the host country. As the job, which is allocated to each employee, is unique, therefore every employee must be provided necessary training to deal with the particular job requirement. In this stage, there are three types of training that is provided to the employees i.e. the information giving approach that has a low level of rigour. Sometimes, the company might also follow the affective approach that is important to address the feelings and sentiments of the employees. The immersion approach is also followed in certain stage to provide in-depth knowledge of the wide range of methods and topics. During the first week of the training phase i.e. in t he information giving approach, the employees who have relocates to Singapore will be given brief idea of the language and the project (Yadav and Shankar 2016). On the other hand in the first four weeks of training i.e. in the affective approach the critical incidents which has been faced by the company during the period of one year are explained to the employees. Moreover, the employees are also provided training on how to deal with uncertainties that can affect the project in future. The stress reduction training is also provided to the employees during this period. In the first two months of training, when the level of rigour is high the immersion approach is followed by the company to provide sensitivity training, simulations and extensive language training. Thus, it can be said that all these approaches can increase the efficiency of the employees who will be sent to Singapore and it will be easier for the management to provide training to the employees for working on overseas projects (Ehrenberg and Smith 2016). Challenges faced by the employees while working abroad There are certain advantages as well as disadvantages while working in a multinational organization. These challenges can be on various grounds i.e. from co-ordination of the design to the language and cultural barriers. Depending on the design and location of the project, there must be co-ordination between the employees because they will be working on different time zones and on different days. The employees can correspond through e-mail or Skype meetings and thus communication becomes more limited (McFarlin and Sweeney 2014). As there will be limited opportunity for communication, the employees will be more focused in effective and well planned communication. The team members also face problem on understanding the business language. The employees may also face miscommunication and interpretation difficulties of the language. The employees also face challenges in adjusting to diverse workplace situation. The employees may be shaped by their own culture and they might have different level of expectations, ideas and goals about the basic concepts in the organization. Moreover, communication also becomes more difficult in multicultural workplace. It is necessary to focus on the successful functioning of the organization through proper communication (Deissinger and Breuing 2014). The companies who are transitioning from homogenous to other cultural diversity also ahs to face some sort of resistance from the employees in the long run. The employees will be unwilling to adjust in a new environment according to the new cultural background of the people. Workplace diversity is also regarded as an important challenge for the employees who has limited exposure to projects. There may be certain challenges which are faced by the employees during the training phase. There are certain companies that promote their employees into management and supervisory roles because they try to demonstrate good working habits and job proficiency. In such cases, the employees may face challenges when they cannot handle such positions. The management must provide proper training to the employees. The relationship between the employees and the supervisor must never be strained. This creates a challenge for the management as well as the employees and it will be resolved only through prop er interaction between the two levels (Claps et al.2015). Work-life balance is also an important challenge for the employees who are working abroad. The employers may realize that there are certain packages that are important for the employees to understand or it will pose challenge to them. The employees also face challenges when the employers access their performance in times of appraisal. It is difficult to understand the basis on which they are appraised every year (Deresky 2017). Role played by the management and the HR to assist the employees in coping with difficulties The management must interact with the employees to solve their problems effectively. It is important for the management to check that they avoid disagreements that will cause more problems in the long run. The most common source of conflict in the workplace includes the limited use of resources and conflicts of interest. Despite the hiring regulation and the equal opportunity, the company must try to value tolerance and diversity in the workplace. The HR manager must try to reduce discrimination in the workplace. The employees must be provided with the opportunity to share their cultural principles and values so that they can solve the problem in a better way. The HR department must organize workshops and seminars so that employees will be able to interact with each other. It is vital to recognize the attitudes and perception of the employees as they come from different backgrounds and they try to adapt to the new culture (Czinkota and Ronkainen, 2013). There are certain conflicts which causes disruption in the workplace. A successful leader tries to promote effective communication so as to help the employees to resolve the disputes in a short span of time. The communication between the employees will help them to understand the root cause of the problem and find out ways to solve them. The HR must create collaborative environment in the workplace to establish the roles and responsibilities in a proper way. Moreover, if the management defines the objectives in a proper way, it will reduce the misunderstanding among the employees. For example, in certain cases, it is seen that if one employee of Singapore cannot handle the task or proceed with the project because another employee in Thailand cannot help him/her with the task by providing the necessary information. This conflict can be resolved in the workplace through proper communication. Sometimes, it is seen that one employee may prefer to work under pressure while the other emplo yee may prefer to complete the work in advance. So, communication may help in reducing the stressful and tensed situation in the workplace. The HR must also help the employees to cope up with the stress and thus prevent absenteeism in the workplace. The employee who takes excessive stress suffer from certain health problem and they might find difficulty in maintaining work life balance (Crane and Matten, 2016). Conclusion Thus, it can be said that managing the human resource in an international organization can be regarded as a complex issue. The companies are constantly striving to improve the human resource strategies. It is important to select the right candidate and send them to a foreign country for further development of the project that is operating for more than one year. The management must also to provide proper training before allocating the job to the employees. Moreover, the employees must also be aware of the challenges that are to be faced by them. The compensation strategy also motivates the employees and keeps their morale high so that they can accept new projects and cope with them effectively. Therefore, the multinational organizations must try to maintain harmonious relationship with the employees to avoid confrontations in the long run. References Claps, G.G., Svensson, R.B. and Aurum, A., 2015. On the journey to continuous deployment: Technical and social challenges along the way.Information and Software technology,57, pp.21-31. Crane, A. and Matten, D., 2016.Business ethics: Managing corporate citizenship and sustainability in the age of globalization. Oxford University Press. Czinkota, M.R. and Ronkainen, I.A., 2013.International marketing. Cengage Learning. Dachs, B., Stehrer, R. and Zahradnik, G., 2014.The internationalisation of business RD. Edward Elgar Publishing. Deissinger, T. and Breuing, K., 2014. Recruitment of skilled employees and workforce development in Germany: Practices, challenges and strategies for the future. InWorkforce Development(pp. 281-301). Springer Singapore. Deresky, H., 2017.International management: Managing across borders and cultures. Pearson Education India. Ehrenberg, R.G. and Smith, R.S., 2016.Modern labor economics: Theory and public policy. Routledge. Lakshman, S., Lakshman, S., Lakshman, C., Lakshman, C., Estay, C. and Estay, C., 2017. The relationship between MNCs strategies and executive staffing.International Journal of Organizational Analysis,25(2), pp.233-250. McFarlin, D. and Sweeney, P.D., 2014.International management: strategic opportunities cultural challenges. Routledge Ployhart, R.E. and Weekley, J.A., 2014. Recruitment and selection in global organizations.The Routledge companion to international human resource management, pp.155-171. Schroeder, J., 2017. Challenges Faced by Organizations. InAdvanced Persistent Training(pp. 1-6). Apress. Smallwood, R.F., 2014.Information governance: Concepts, strategies, and best practices. John Wiley Sons. Wheelen, T.L. and Hunger, J.D., 2017.Strategic management and business policy. Pearson. Yadav, S.S. and Shankar, R., 2016. International business and culture.Journal of Advances in Management Research,13(1).

Zakat Management in Nigeria the Status Quo free essay sample

Considering the position of Nigeria as the 6th Muslim majority country of the world and the incidence of poverty in the country, existence of an effective zakat management is imperative. The amount of public fund that goes into the new zakat institutions also justifies study that provides necessary visibility about their activities. Accordingly, this paper reports the findings from the exploratory phase of a large scale research on zakat management covering the federal capital territory and 15states of Nigeria. To achieve the major aim of describing the modes of zakat management in the country, the methodology counts on field interview, written documents and internet resources. From the study, it is evident that a nationwide zakat institution may not be suitable for Nigeria, a supervisory body will be necessary for uniformity in operation, Fatwa committee should be constituted to address technical issues and government should consider granting of tax relief to zakat payers. We will write a custom essay sample on Zakat Management in Nigeria: the Status Quo or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Given the scope and objective of the current study, it should constitute a significant contribution to zakat management literature and also serve as guide to future researchers Keywords: Zakat management, Fatwa Committee, Tax Relief, Exploratory Phase INTRODUCTION It has long been acknowledged that Zakat institutions across the globe can benefit immensely if information on zakat management among Muslim countries can be effectively shared. There has been increased involvement of government and non-governmental agencies in the establishment of zakat institutions across Muslim and non-Muslim countries. Countries with institutionalized zakat management organs include Saudi Arabia ,Pakistan, Libya, Sudan, Bangladesh, Kuwait, Indonesia, Jordan, Bahrain, Yemen, Malaysia, Brunei, Qatar, south Africa, Canada, and Nigeria . Despite the increasing efforts towards formal zakat institutions in respective countries, there is limited study on the activities of these institutions. Early studies on zakat management in selected countries includes (al-Khui, 1986; Azharuddin, 1988; Imtiazi, 1989; Abdullah, 1991;Mustapha, 1995; Faridi, 1995; Al-Ajeed, 1995; Balogun, 1999; Kafh, 2000 ). Azharuddin, (1988) studied the role of Zakat in modern economy, using Bangladesh as a case of study while Al- Khui (1986) reviewed Libyan Act No 89 of 1971 which related to zakat management in that country. Mustapha (1987) and Ghazali (1991) discussed administration of zakat in Malaysia whereas al-Ajeel (1995) and Mohammed (1995) respectively studied operations of zakat in both Kuwait and Sudan. Kafh (2000) studied zakat management in Pakistan, Kuwait, Jordan and Egypt while Balogun (1999) evaluated zakat collection and distribution in Nigeria. Unlike other studies, the study by Balogun (1999) on zakat collection and distribution in Nigeria was conducted before the revival of formal zakat institution in 1999. Hence, it did not cover the operation of the newly established institutions. Formal zakat management in Nigeria commenced with the declaration of Islamic legal system in Zamfara State. Other states in the northern part of Nigeria embraced this initiative while a number of nongovernmental organizations also embarked on collection and distribution of zakat in the southwestern part of the country. Zakat management experience in Nigeria has lasted for over a decade yet the incidence of poverty is on the increase despite the substantial amount of tax payers’ money is used to fund the operation of these institutions. Past studies on zakat management are either before the re-introduction of formal zakat institutions or are limited to a single institution (Kamaluddin, 1991; Abubakar, 1997; Balogun, 1999; Yusuf, 2002; Aliyu, 2002; Maidugu,2003), therefore, they are incapable of providing global view of zakat management in Nigeria. The current study that describes the operation of zakat nstitutions across the country should not only provide richer insight into zakat management practices in Nigeria but also contribute to existing body of knowledge on zakat management. PRIOR STUDIES ON ZAKAT MANAGEMENT IN NIGERIA Since it was intentionally frustrated by the white men, the re-introduction of formal zakat institution in Nigeria commenced in 1982 after the national conference on za kat held at Bayero University Kano but proper zakat collection did not start until 1987. Research interest in zakat management, however, began after almost a decade following the establishment of Kano State Islamic Council for zakat. Early researchers on this subject were mainly from Economics (Kamaluddin, 1991; Balogun,1999; Wakawa, 1999) but, in recent times, there is increasing interest by researchers from accounting and management (Dogarawa, 2008; Dandago, 2010). The literature can be classified into conceptual (Dandago, 2010; Gidado, 2003; Maidugu, 2002; Dogarawa, 2008; Gusau, 2003) and empirical (Abubakar, 1997; Kamaluddin, 1991; Yusuf, 2002; Aliyu, 2002; Maidugu, 2003). Maidugu (2002) identifies various causes of poverty in Nigeria and discusses the potential of zakat as an effective mechanism to alleviate it. He proposes a scheme adapted from Anwar (1995) which he called zakat investment fund (ZIF). Further, he notes that, although ZIF is capable of lifting poor Muslims to higher economic levels, its effectiveness may be affected by some challenges. Among conceptual studies, Gusau (2003) discusses zakat as one of the Islamic solutions for poverty eradication in Nigeria. In the same group, Gidado (2003) extensively explains the significance of zakat and waqf as Islamic institutions. He further elaborates on the two institutions under Islamic economic system. In his study on possibility of achieving equitable wealth distribution through the institution of zakat, Dogarawa (2008), emphasizes the unique right which Islam confers on the poor. According to him, it is the right on the wealth of the rich that distinguishes zakat from any other forms of assistance given to the poor. He however, cautions that zakat alone may not be able to solve all the socio-economic problems within Islamic social system. He is optimistic that ,if Muslims can manage zakat institutions properly, the role of zakat will be more visible and its effect ill be better felt. Dandago (2010) centers his work on how states that newly adopted Islamic system of government can take advantage of various fiscal policy measures that may help the states in revenue generation as well as controlling cost of governance and ensuring prudent expenditure management. While emphasizing the need for justice to ensure the success of any zakat management, Dandago (2010) warns against any unt oward act as the zakat payers have the right not to pay their due to an unjust government. He, however, raises few controversial issues regarding the use of zakat fund. In his opinion, the government may use the allocation to category â€Å"in the cause of Allah† to finance public goods like education, judiciary, defence, housing, etc. ). Dandago’s position on use of zakat fund is not considered to be universally agreed upon (de Zayas, 2008) and may create mistrust among payers who are against this view and living within the same geographical boundary. In his contribution to the conceptual studies, Dabo (2004) focuses on the framework for legal backing of zakat payment under the convention legal system in a multi-religious country while Dabo (2006) gives an in-depth analysis of the distributive Justice in Islamic Law as a mechanism for poverty alleviation being part of application of the framework. On the other hand, within limited empirical studies, Kamaluddin (1991), looks at the changes in assets upon which zakat is payable. According to him, a number of new assets have emerged and those that were available at the early stage of Islam have undergone serious transformation. He notes that the changes have created need for new methods of assessment of these assets. His study is directed towards this gap in practice and knowledge. He proposes new accounting measures that will facilitate compliance with the Shariah provisions on zakat. A major finding in the study of Kamaluddin (1991) is the identification of the absence of systematic approach to zakat taxation among Nigerian companies. The major limitation of this study is the focus on only Limited Liability Companies thereby making cross comparison of findings very difficult if not impossible. Considering the study limitation and the scope of the findings, Kamaluddin (1991), recommends that future research should address zakat accounting theory and practice for other forms of business entities, specific accounting and auditing responsibilities of zakat institutions in their supervisory role over corporate entities, expansion of zakatable assets to include fees and salaries, and finally the existing legal environment of corporate enterprises in order to identify areas of amendments to allow for effective implementation of zakat accounting. Abubakar (1997), gives details of the structure of organization of Kano Islamic Council. According to him, the council was managed by committees of trustees, public enlightenment and administrative. He observes the shortage of capable hands for handling of affairs of the council on a permanent basis. Among others, he identifies a very wide gap between the demand for zakat assistance and available fund to meet them. Aliyu (2002), also study Kano state Islamic council for zakat. Unlike Abubakar (1997), he investigates the performance of the council. On the operation of the council, he finds that the council adheres to Shariah in its distribution. He , however, discovers that, zakat collection by the council is not only low but it pattern is also unstable. In a period of 10 years, the institution was only able to raise about N2. 8 million (equivalent of $20,627. 28 at exchange rate of N140 to $1. 0). For improvement of performance of Kano state council for zakat, he recommends that the council should embark on aggressive campaign in the mass media, organize zakat seminars and workshop to gain more insight from research output, expand the members of committees to include active people with different backgrounds, and open more offices in the local governments in the state. While focus of earlier empirical studies was on private zakat institutions as a result of absence of governmental counterparts, Yusuf (2002) study was on pioneer governmental zakat institution that was established upon adoption of Islamic legal system by the Zamfara State government in 1999. He investigates the modalities, problems and prospects of zakat in Zamfara state. According to him, zakat is managed by Zamfara state zakat and endowment board. It has outlets at local government, district and ward levels. The zakat board has a board of trustees dominated by Islamic scholars. The board of trustees is further classified into functional committees including fatwa, verification, market, relief and staff committees. Major findings in the work of Yusuf (2002) include domination of Islamic scholars in the board of trustee, exclusion of salary from assets on which zakat can be paid, over concentration of efforts on zakat from agro based outputs, poor patronage by big time business men and over reliance on government grants. Maidugu (2003), like Yusuf (2002), uses Zamfara state as a case study in his study of relevance of Islamic redistributive schemes to poverty alleviation in Nigeria. Basically, his focus is to provide an empirical support or otherwise to the theoretical intuition that the various Islamic redistributive schemes are capable of solving poverty problem, if carefully translated into public policies. Apart from identifying various Islamic redistributive schemes designed to alleviate poverty, Maidugu (2003), explains the extent to which socio-economic characteristics of the poor are related to their practice of Islamic redistributive schemes and the role of Zamfara state zakat and Endowment board in poverty alleviation program in the state. One major finding of this study is that majority of zakat payers distributed their zakat directly to the poor . He also recognizes the unwillingness of zakat payers to disclose their worth for fear of tax repercussion as one of the limitations of his study. Both the major finding and the unwillingness to disclose wealth have far reaching implications on the survival of formal zakat institutions. Government success on enforcement is contingent upon the degree of monetization of the economy, the extent of informal sector in the country and, of course, the cooperation of the zakat payers. The problem of unwillingness to declare assets can be overcome through workshop and seminars on computation of zakat liability. Willing individuals can personally compute their zakat liability. When knowledge gap is bridged, the remaining factor is the cooperation of zakat payers to pay into formal zakat institution. The need to understand how to gain the cooperation of zakat payers is, therefore, important to survival of zakat institutions. Projecting into the future, Maidugu (2003) suggests four areas of future research. First, a study of similar magnitude should be conducted in other states that have adopted Islamic legal system. Second, a similar study should be conducted in other states that have not adopted Islamic legal system but have considerable Muslim population in the federation. Third, future study should investigate variables that explain households’ participation in the Islamic redistributive schemes of which zakat for the major proportion. Finally, he suggests an elaborate study to understand the relationship between the socio-economic characteristics of households and their practice of Islamic redistributive schemes using a wider sample in order to evolve a general policy guideline that will enhance poverty lleviation in the country. The current study, that discusses the management of zakat institutions in Nigeria, is partly in response to this call. Types and Operational Scope of Zakat Institutions in Nigeria The foundation for the effective revival of organised formal zakat management in Nigeria was laid down in Bayero University, Kano, and Ahmadu Bello University, Zaria, through the ef forts of a number of concerned Muslims. One of such endeavours was the organisation of a National Conference on Zakat held in December 1981 in Kano. Another attempt was a special session by the Fatwa Commission of the Centre of Islamic Legal Studies, Ahmadu Bello University, Zaria which took place in November 1990 at Bagauda Lake Hotel, Kano. A landmark achievement was the establishment of the Kano State Zakat Council in Kano by a number of concerned Muslims in 1982 which became actively involved in zakat collection by 1987. This reawakening process of Zakat consciousness among Nigerian Muslims reached its climax after the declaration of the Shariah legal system in Zamfara state in 1999 as it led to the establishment of the first government zakat institution in Nigeria. Figure 1. Types and Operational Scope of Zakat Institutions in Nigeria Figure 1 depicts the types and operational scope of zakat institutions in contemporary Nigeria. It is the output of exploratory field study involving interviews with informants in the zakat institutions, extensive document search and information retrieved directly from the internet. 15 states of the federation and the federal capital territory were visited for the purpose of the exploratory study. More specifically, the visit covered Zamfara state, Kano state, Sokoto state, Bauchi state, Gombe state, Jigawa state, Yobe state, Bornu state, Niger state, Kaduna state, Oyo state, Osun state, Lagos state, Kwara state and Abuja, the federal capital territory. The arrangement of zakat management in Nigeria comprises of governmental and nongovernmental institutional structures. Governmental structure is made up of fully fledged independent zakat institutions and dependent zakat committees backed by laws passed in the individual states. Independent government institutions have various names. They are identified as either committees or boards or commissions or trusts. Typically, the scope of operations of independent zakat institutions extends across the state in which such institutions operate. Examples of independent institutions with coverage across a given state are Zamfara State Zakat and the Endowment Board and Kano State Zakat and Hubsi Commission. There are, however, exceptional situations where the scope of activities of an independent zakat committee is limited to a single emirate or local government. This exceptional category typifies an independent government zakat committee. For example, in Jigawa State, there are four emirate based zakat management committees operating as independent zakat institutions. A leading example in this category is Dutse Emirate Zakat Committee. Unlike these two forms of independent government zakat institutions discussed, typical dependent government zakat institutions are established by law but operate under the umbrella of another organisation. Examples of this form of institutions are the like of zakat structures we have in Kaduna and Bauchi states. The Kaduna State Zakat Management Organisation operates as a unit within the Kaduna State Bureau for Religious Affairs (Islamic Matters) while the Bauchi State Zakat Department operates as a department in Bauchi State Shariah Commission. All these different forms vary greatly in sizes. On the one hand, the category of independent boards with a state wide operational scope has a full staff complement in a relatively independent office block. Independent boards of zakat usually have a board of trustees comprising of voluntary or ceremonial members. Composition of these trustees varies from one state to the other depending on the focus and perceptions of the boards of zakat institutions. There are boards of trustees that are dominated by Islamic scholars whereas there are others where the composition reflects the representation of people from all sectors in the state. On the other hand, a typical independent zakat committee often has one or two senior administrative officers with two or three supporting staff operating from two to four rooms used as offices. In this type of arrangement, that is, independent zakat committees, the boards of trustees oversee all aspects of zakat management while administrative staff provide only supporting roles. Consequently, the board of trustees is usually re-grouped into sub committees such as zakat collection committees and zakat disbursement committees. Although the use of various types of sub-committees is found in independent zakat boards, the major difference is the active involvement of the staff of independent boards in the sub committees as opposed to the taff of dependent zakat organisations whose role is relatively passive possibly because of the shortage of man power. Dependent zakat committees are rudimentary in nature. It is difficult to identify this form of committee with a specific pattern. In Bauchi, for instance, the zakat department, which represents the category of dependent committees, is headed by one of the commissioners under the Bauchi State Shariah Commission. There is no board of trustee but an advisory body comprising of most of the commissioners. Effectively, the commissioner of zakat plays a major role in this body while other commissioners provide necessary support. In contrast to the experience in Bauchi, currently, the Kaduna State Zakat Management Organisation (proposed as, Kaduna State Zakat Management Organisation and Awqaf Board), has only one senior administrative officer assisted by junior staff but with no advisory body. The simple setting in Kaduna State, based on the proposal made to the permanent secretary bureau for religious affairs in respect of Islamic matters, appears to be the preparatory ground for a fully fledged independent zakat institution. Like government zakat institutions, there are three forms of zakat organisations categorized as non-government zakat institutions. They include independent registered foundations, dependent registered zakat committees and dependent unregistered zakat committees. Independent registered zakat bodies mostly go by the name ‘foundation’ such as Zakat and Sadaqa Foundation and Al-Habibiyyah Zakat foundation. In contrast to governmental institutions, this category of zakat organ often has board of trustees made up members from diverse fields and drawn from different geographical locations and they focus wealth other than agricultural products. In terms of scope of operation, they are relatively small compared to government zakat institutions. The degree of intensiveness of operation, however, varies. In the case of Al-Habibiyyah Zakat Foundation, it operates from a modest office with few staff and operations are limited to Abuja; a part of the federal capital territory. On the contrary, the Zakat and Sadaqah Foundation is a highly ambitious organisation. It has its corporate office in the central business area of Lagos state as well as offices in five other states including the federal capital territory, Abuja. Due to infrastructural limitations, the operation of the foundation is often imited to the immediate environment of the foundation but not the remote areas of the state of operation. Dependent registered zakat bodies, as the name implies, are institutions registered specifically for charitable activities but also engage in management of zakat funds. At the moment, the only example of dependent registered zakat institutions is the Muslim Welfare Fund (MUWELF). It is grouped as dependent because zakat management is o nly one of the charitable activities of MUWELF, and is handled by a zakat unit within the body. MUWELF operates only in Lagos State. In addition, there are also dependent unregistered zakat committees that operate as zakat fund managers but lack the backing of the law. They operate under the umbrella of a registered Islamic organisations such as An-Sarudeen Society of Nigeria, Nasrul- Lahi- Fatih- Society (NASFAT) and Muslim communities within a registered institution such as the Muslim community of Obafemi Awolowo University, Ile- Ife, Nigeria. Typical dependent unregistered zakat bodies often have standing committees but their operation, at best, is on an ad-hoc basis. Usually when Ramadan is approaching, such committees swing into action. They commence compilation of names of prospective zakat payers while waiting for beneficiaries to show up. SIGNIFICANT FINDINGS FROM THE FROM THE STUDY Although the present paper does not report the entire findings from the overall study, a number of significant findings were made during the exploratory phase. First, there is absence of national supervisory body to regulate the activities of zakat institutions; as a consequence, it leaves the standard setting in these organizations to the whims and caprices of the trustees of individual zakat management entity. Although, the independent zakat institutions have board of trustees, it is unclear if they will be able to provide the required guide and exercise appropriate controls to ensure that these institutions are not distracted from the objectives for which they were established. Within a given state, fragments of zakat institutions exist, at least, there is a state with four emirate based zakat committees. Such arrangement constitutes a serious drain on available zakat fund as a good percentage of zakat collections will be used for sitting allowances of the various boards of trustees in all the committees within the state. Unless there is a single supervisory body for zakat management in such state, uniformity in operations will be difficult if not impossible. Accounting records of all zakat institutions run by government reflect over dependency on public funds. This, however, is not the case with nongovernmental zakat institutions that rely only on zakat and other donations from individuals. Reporting practice also follow the dictates of law which is not comprehensive enough to demonstrate the levy of transparency that can promote public trust. Poor zakat collection by governmental institutions is traceable to preference of reasonable percentage of wealthy individuals to distribute their zakat direct to the poor, differences in political ideology, strict adherence to the Islamic school of thought that prohibits zakat on salary and poor data management. Difference in political parties impinges zakat collections in states where the ruling parties and the wealthy people are in the opposing political camps. Zakat institutions are viewed as a mean to score political points by this category of wealthy people. The fact that zakat institution should be managed by a government that uphold Sharia makes it imperative to put in place mechanism that will eliminate threat which political alignment pose against effective zakat management. Payment of zakat on salary is not supported by all schools Islamic jurisprudence. On this basis, zakat is not collected on salary and professional fees by zakat institutions in the north whereas zakat is collected of these forms of income in the southwest. This disparity in the application of Shariah portends administrative bottle neck if zakat is to be collected at National level. Besides, it will, definitely, deny the institutions a very important and reliable source of revenue that can be used to fulfill the purpose of poverty alleviation for which these organisations are established. Interestingly, these institutions concentrate on farmers majority of whom cannot be considered as rich. It is not impossible that most of them pay zakat out of religious zealousness not because they are rich. Problem of poor database management cut across the two types of zakat institutions. There are cases where zakat payers pay directly to their banks or where individuals prefer not to disclose their identities. Updated records of zakat payers and zakat recipients are essential for good database management and planning. According to Qadarawi (1999), proper database management is inevitable for efficient service delivery by zakat institutions. Since good data management is essential for long term sustainability of these institutions necessary strategies should be put in place to address it. Muslims who pay zakat in states where Islamic laws used are not given allowance against tax liabilities. This is within the power of these states. In countries where social justice is taken very seriously, government grant tax reliefs in respect of donations made by citizens to a number of charitable organisations to ensure sustained income for charitable activities. Also, in multi-religious societies of Singapore and Malaysia, amount paid as zakat by Muslims are set against their tax liabilities to ensure that Muslims are not unfairly treated despite differences in faiths of the citizens. If such relief is introduced, it may promote proper record keeping culture in these institutions and may encourage more individuals to pay zakat. Another important finding is the dual-chairmanship of an individual in two zakat institutions. Integrity of the person concern and the respect of people he commanded were given to justify the occupation of chairmanship in two institutions own by different states. Scholars have argued that multiple directorship enriches decision making potentials of such directors holding such appointment. However, it is not clear if an important issue such as zakat management was not given skin-deep attention when an individual serves as chairman of two zakat institutions. Similarly, cases exist where the boards of trustees are made up of mainly Islamic scholars. For effective corporate governance, it been recommended that boards with members form diverse background are most suitable for charitable institutions. According to them, such combination will give room for better deliberation and richer decisions. The domination of board by Islamic scholars may be antithetical to the realization of the envisage objectives of diverse board. There is no doubt that presence of experts in Islamic knowledge will ensure injection of ideas that will guarantee Shariah compliance by these institutions. It is equally not untrue that exclusion of experts from other fields will deny the organisations the benefit of rich managerial experience which may be vital for the organisations to meet the dynamics of the changing world. Conclusion and Recommendations This paper has discussed the status of zakat management in Nigeria. More specifically, it focused on the various arrangements for zakat collection and distribution and findings from the study. From the preceding discussion, if appropriate steps are not taken to effect desire changes in the current practices, it may be difficult to realize the full potential of zakat as an Islamic institution for poverty alleviation in Nigeria. There is a need for national supervisory board to set standards and to monitor compliance as it is done in other jurisdictions. This board should be able to resolve problems associated with types of reports to be prepared for public accountability, board development practices for zakat institutions and the requirements which organisations must fulfill before they are authorized to collect and distribute zakat. An establishment of effective Fatwa committee is also imperative to streamline possible disagreement that may arise due to differences in school of Islamic thought. Fragmentation of zakat institutions for whatever reason may not be in the best interest of zakat recipients. Nigeria is made up of a number of states with varying social, cultural and economic characteristics. It is unclear if a single model of zakat institution may suit the circumstances of Nigerian Muslim. For instance, in states that are implementing Shariah legal system, a single governmental model should be appropriate provided it is structured in a way that it can gain the trust of zakat payers in the state. Public opinion poll may be carried out to ascertain the acceptable form of zakat institution rather than imposing a particular type. In other states, nongovernmental agencies can be formed to manage zakat collection and distribution since Muslims may not feel comfortable with zakat institution that is run by a government that is perceived to be hostile against Islam. This is pertinent as the trust of public also applies to this type of institutions. It is important for government to consider ways of implementing rebate to zakat payers to encourage more people to pay into zakat institutions rather than distributing their zakat direct to the needy. For effective implementation of rebates for zakat there is a need for data harmonization between zakat institutions and the tax authority. This requires an in-depth study and, in my estimation, it is, indeed, a good area for further research. References Abdullah, Taufik. (1991). 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