Neural Networks and Rules-based Systems used to Find Rational and Scientific Correlations between being Here and Now with Afterlife Conditions
February 17, 2026
Neural Networks and Rules-based Systems used to Find Rational and
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ReserarchID
5OO64
Crossref Journal DOI 10.17406/GJMBR
Print ISSN 0975-5853
e-ISSN 2249-4588
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Neural Networks and Rules-based Systems used to Find Rational and
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This study examined the causal impact of zakat compliance on the institutional performance of Yemen’s General Authority for Zakat. It employs a novel integrated theoretical framework that combines the Theory of Planned Behavior, Social Exchange Theory, and Organizational Legitimacy Theory- a comprehensive approach not previously applied in the context of zakat institutions with this level of comprehensiveness. A quantitative research design was adopted, and data were collected from 398 managerial staff members using a validated electronic questionnaire. The relationships among five dimensions of zakat compliance-religiosity, trust, awareness, zakat as a tax deduction, and the administrative and regulatory system- were examined using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that zakat compliance has a substantial effect on institutional performance, explaining 90.8% of its variance (R² = 0.908). Religiosity emerged as the strongest predictor (β = 0.421), followed by the administrative and regulatory system (β = 0.375), trust (β = 0.302), awareness (β = 0.271), and zakat as a tax deduction (β = 0.248). These results confirm the multidimensional nature of compliance and its significant role in enhancing Economic efficiency, transparency, and strategic effectiveness.
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