THE DYNAMISM IN THE IMPLEMENTATION OF AL-KHARAJ DURING THE ISLAMIC RULE (634-785AD)
This article discusses the implementation of al-kharaj or land tax in the Islamic ruling era. The focus of our analysis and discussion is on the dynamism of past Islamic leaders of between 634-785AD in managing and implementing al-kharaj. Our discussion centres around the philosophy behind the terminologies and the theory that underlies the implementation of al-kharaj, the dynamics of its policy changes and the rationale behind the reduction in tax rates, the policy of affordable taxes and the changes in types of taxes (to prevent it from becoming a burden) and the collection policy. The final part of this study describes the principle that had guided the rulers between 634-785AD. This was mostly during the time of Caliph ‘Umar al-Khattab (634-644AD), Abu Ja‘far alMansur (754-775AD) and al-Mahdi (775-785AD). They placed great importance on the ‘ability’ of taxpayers to pay taxes and this is evident each time there was change in policy.
THE MALAYSIAN LAND TAXATION SYSTEM: A CHRONOLOGICAL REVIEW OF THE TORRENS SYSTEM FROM THE ISLAMIC PERSPECTIVE
This research shall deliberate on the chronological process of the formulation of the Malaysian land taxation system. The Malaysian land tax system underwent evolutionary and assimilation processes from the Customary Land Taxation system to the application of the Torrens System embedded in the National Land Code. This research would also critically evaluate key Torrens System principles such as the “Mirror Principle” and the “Curtain Principle”. Several issues would be highlighted in the research with regard to the said principles. Among the issues that would be further discussed revolve around the registration that may not be the solution to the problem, the isolation of property to a particular group of people only, the fact that the Torrens System itself is in contradiction wih the theory of Abu Ubayd on “alKharaj bi al-Doman” and tax will only be levied on productive land. Finally, the study proposes the augmentation of the present system and the need to apply the ideal Islamic Policy in the implementation of the Malaysian Land Taxation System.
Health services utilization in adult acquired major upper-limb amputees: a population-based survey.
OBJECTIVE
To increase knowledge of health services utilization and related factors in adult acquired major upper-limb amputees.


DESIGN
Population-based cross-sectional study conducted in Norway.


SUBJECTS
Two hundred and twenty four adult acquired major upper-limb amputees (57.4% response rate). Mean age was 53.7 years, 83.5% were men and mean post-amputation time was 24.0 years.


METHODS
Data were collected by postal questionnaires. Amputation-related health services utilization, perceived benefit and unmet needs were reported and associations between these factors and background factors were estimated by multivariate logistic regression analyses.


RESULTS
Reported health services utilization was relatively low. The reported benefit of utilized services was generally high. For several non-utilized services, considerable unmet needs for utilization were reported. Several background factors were significantly associated with different aspects of the services examined. A considerable discrepancy between reported pain and utilization of specified pain treatments was noted.


CONCLUSION
The findings of this study suggest that several health services available to acquired major upper-limb amputees should be strengthened. Establishing routines to ensure access to optimal, individualized rehabilitation may prevent disability. We recommend additional, longitudinal studies to further assess the need for mental health care and pain treatment in acquired major upper-limb amputees.