Abstract-- Murabahah contract is an unconditional contract of sale between the seller and buyer, where the goods, cost price, markup and payment date are clearly defined, agreed and documented. The important element is that the price in murabahah should be mutually agreed upon based on the cost and margin. This paper aims to discuss the above costs (direct and indirect) from shariah point of view and recommend the opinion which can be applied in modern murabahah transaction. This paper is a concept paper where the data from the views of shariah was gathered regarding to cost used in trading and comparison with the conventional financial cost has been made to show the direct and indirect cost in murabahah financing is accepted on unaccepted by the Shariah. The study found that the direct and indirect cost in murabahah financing is accepted by the Shariah, however it is only recommended for the cost which contributes to the product. I.

The Universiti Teknologi PETRONAS (UTP) curriculum was designed to contain substantial practical experiences. `Learning-by-doing' approach is used allowing students to apply the theories into applications. This ability is known as hard technical skill. The university also provide opportunities

students of Universiti Teknologi PETRONAS (UTP), to identify the students ’ perception on M-learning. From the results, the students are willing to use M-learning. The acceptance level of the students is high, and the results obtained revealed that the respondents almost accept M-learning as one method

participants ’ performance. The authors carried out a series of Toastmasters meetings in their Professional Communication Skills classes at Universiti Teknologi PETRONAS from July to December 2004. Questionnaire were distributed to 65 learners who participated in this study. The findings indicate that learners

gas turbine exhaust heat. University Teknologi PetronasMalaysia cogeneration system is used as a case study. The energy balance principlewas adopted for the analysis. Results indicate that approximately 44 % of CO2is avoided from being released to the environment by this process. Index Terms

Abstract The overall framework of the Engineering Team Project (ETP) course at Universiti Teknologi PETRONAS is discussed here. ETP is a three hour credit course offered by UTP to all third year engineering students. This group project course involves members from various engineering backgrounds

Abstract: World Wide Web (WWW) and online learning materials have been identified to make it possible for institute of higher learning (IHL) to revolutionize teaching and learning to supplement face-to-face teaching and learning. Universiti Teknologi PETRONAS (UTP) saw these opportunities and has

water for Universiti Teknologi PETRONAS (UTP). It operates on island operation during normal mode with utility company supply on hot standby mode. The plant has two generation units rated at 4.2 MW each, with a maximum generation capacity of 8.4 MW. In this paper, a practical short term load forecasting

Abstract: A course called Engineering Team Project (ETP) is offered to 3 rd year engineering students at Universiti Teknologi Petronas (UTP). It is run in one semester (i.e 14 weeks), 2 credit hours per week. The course is conducted in the preparation for the students before they are dispatched

learning tool (M-LT) for Structured Programming course in Universiti Teknologi PETRONAS (UTP) as a case study. J2ME, XML, and J2ME midlets are used for the system development of this platform independent tool. It consists of two modules, lecture materials and quiz. M-LT is helpful for all students who