- Social enterprises are businesses that trade to tackle social problems, improve communities, people's life chances, or the environment. They make their money from selling goods and services in the open market, but they reinvest their profits back into the business or the local community. One of the six research clusters undertaken by the Accounting Research Institute (ARI) under its HICoE initiative involves Islamic-based Social Enterprise Among the Youth. The cluster is headed by ARI research fellow, Associate Professor Dr Roshayani Arshad. Recently Dr Roshayani was involved with the training of "disability" youth for her "Berbudi Kitchen" project. The aim of the project is to enhance the groups' economic status by selling their products - cookies, cakes etc. Researchers train the youth about basic business skills, financial management and marketing. Selected agencies such as "Agensi Inovasi Malaysia" and other Non-Government Organizations or NGO come forward to facilitate with business financing. Data on progress of the project is collected and documented by ARI researchers. Well done Dr Yani and her team