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The purpose of this study is the comprehensive numerical assessment of multidirectional (1D/2D/3D) functionally graded composite panel structures with different material gradation patterns and degrees of material heterogeneity. Here, deformation characteristics are obtained under different loading and support conditions.

The finite element solutions of multidirectional functionally graded composite panels subjected to uniform and sinusoidal transverse loads are presented under different support conditions. Here, different functionally graded composites, such as unidirectional (1D) and multidirectional (2D/3D), are considered by distributing constituent materials in one, two and three directions, respectively, using single and multivariable power-law functions. A constitutive model with fully spatial-dependent elastic stiffness is developed, whereas the kinematics of the present structure is defined using equivalent single-layer higher-order theory. The weak form, based on the principle of virtual work, is established and solved consequently using isoparametric finite element approximations via quadrilateral Lagrangian elements.

The appropriate mesh-refinement process is carried out to achieve the mesh convergence; whereas, the correctness of proposed heterogeneous model is confirmed through a verification test. The comprehensive numerical assessment of multidirectional functionally graded panels under various loading and support conditions depicts the importance of degree of material heterogeneity with different gradation patterns and volume-fraction exponents.

A comprehensive analysis on the deformation behaviour of 1D-functionally graded materials (FGMs) (X-FGM, Y-FGM and Z-FGM), 2D-FGMs (XY-FGM, YZ-FGM and XZ-FGM) and 3D-FGM composite panels FGM structures is presented. Multifaceted heterogeneous FGMs are modelled by varying constituent materials in one, two and three directions, using power-law functions. The constitutive model of multi-directional FGM is developed using fully spatial-dependent elastic matrix and higher-order kinematics. Isoparametric 2D finite element formulation is adopted using quadrilateral Lagrangian elements to model 1D/2D/3D-FGM structures and to obtain their deflection responses under different loading and support conditions.

The purpose of this study is to segment mobile wallet users using a finite mixture partial least squares (FIMIX-PLS) approach and evaluate the unobserved heterogeneity across segments.

Partial least square structural equation modeling (PLS-SEM) using a convenience sample of 744 responses was used to analyze the measurement, structural model and hypotheses testing. To examine unobserved heterogeneity and identify user segments, FIMIX-PLS technique was employed. To generate more precise recommendations, importance-performance map analysis (IPMA) was performed with attitude as the target variable.

A structural equation model revealed that except perceived ease of use (PEOU) all other dimensions, namely perceived usefulness (PU), lifestyle compatibility (LC), facilitating conditions (FC), trust and security significantly influences attitude which, in turn, determines intention. The FIMIX-PLS technique resulted in four segments – The Rationalist, Early Adopters, Late Adopters and The Innovators.

The paper provides segment specific and between segment differences to derive implications. Identification of relevant predictors and segments will help academicians, marketing researchers and practitioners in gaining further understanding of the mobile wallet adoption. The findings of the paper can guide mobile wallet providers to frame appropriate strategies and offerings pertaining to the obtained segments.

The paper builds upon Technology Acceptance Model (TAM) to propose an integrated model to explain adoption behaviors associated with mobile wallet. To the best of the authors' knowledge, this is one of the first empirical attempts using FIMIX-PLS technique to assess precursors of adoption and substantiates the perceived value-attitude-intention linkage to identify heterogeneity among mobile wallet users.

This study aims to examine the underlying determinants that may influence external audit fees paid by Emirati nonfinancial companies listed on Dubai Financial Market (DFM).

Data used in this study are mainly collected from the 2011 annual reports and corporate governance reports published by the Emirati nonfinancial companies listed on DFM. Backward regression analysis is used to measure the impact of a set of company characteristics on Emirati non-financial listed firm’s audit delays.

The findings pointed to a significant and positive association between audit fees and each of corporate size and audit committee independence variables. A significant and negative relationship has been detected between external audit fees and business complexity. The findings also revealed that audit fees are not significantly associated with company’s profitability, risk, industry type, status of audit firm and audit report lag.

The paper helps in expanding limited existing literature about the determinants of audit fees in the Arab and Middle East countries generally and in the UAE context particularly. No prior attempt had been made to investigate the determinants of audit fees paid by Emirati firms listed on DFM because the disclosure of audit fees services provided by external auditors only became effective after April 30, 2010. The findings of the study may be generalized to other Arab countries, particularly neighboring Gulf Cooperation Council states, that have a similar socio-cultural environment.

The study investigates the structure of audit fees in an emerging economy, Jordan.

The following regression model will be tested: ADFEES = f (SIZE, AUST, COMP, INDS, PROF, RISK, YEND, TLAG). The model is tested by running a cross‐sectional linear ordinary least squares (OLS) regression of the audit fees on corporate size, the status of the audit firm, the degree of corporate complexity, profitability, risk, corporate accounting year end and the lag between the audit report and the end of the accounting year.

The results of the analysis revealed that corporate size, status of the audit firm, industry type, degree of corporate complexity and risk are the main determinants of audit fees. However, variables such as corporate profitability, corporate accounting year‐end (YEND) and time lag between YEND and the audit report date appeared to be insignificant determinants of audit fees.

In order to generalize the outcome of the study, the same study needs to be conducted over a long period of time (five years). Other variables such as the market share of the audit firm and the economic conditions of the country need to be included in the regression model in future research.

The outcome of the study can be used by audit firms to determine audit fees. Companies' management can also use the results of the study to predict the amount of audit fees that they will pay.

Coronavirus disease 2019 (COVID-19) outbreak has impacted catastrophically every sector of the economy throughout the world. And, the education sector is not leftover from the devastating effects of lockdown, especially in South Asia. It has led to the prolonged closure of schools/universities, subsequently, traditional teaching expeditiously transformed into online teaching. In the light of the events, this study is pertinent to examine teachers’ perceptions of online teaching and the obstacles they face in online teaching during this pandemic.

The research takes a quantitative and sample survey approach. A Google Form Questionnaire was used to obtain a sample of 200 Delhi school teachers in March and April 2021. Data were analyzed in SPSS by using Descriptive Statistics, Factor Analysis, Reliability and Chi-Square test, etc.

The result of the study indicates that on average, teachers have a positive perception about virtual teaching amid COVID-19 for reducing the learning gap and shaping pupils’ future during the crisis. Nevertheless, they encountered several obstacles in online teaching such as technical obstacles, difficulties in online exams and assessment, etc.

The findings of this study would persuade educational institutions and policymakers for enhancing the quality of online teaching by embracing the newest instructional strategies and providing continuous training to teachers.

Several studies described obstacles confronted by instructors in virtual teaching in higher education during the Coronavirus while disregarding the perception and challenges of school teachers toward e-learning in an ongoing outbreak. The present study replenishes this gap.

This study examines the causal relationship between intellectual capital and asset quality of banks in Ghana.

Using annual data extracted from audited financial statements of 24 banks from 2006 to 2015, a ratio of non-performing loans to gross loans and advances is employed to estimate asset quality growths while the value-added intellectual coefficient by Pulic (2008, 2004) measures intellectual capital. The panel-corrected standard errors estimation technique is used to estimate panel regressions with asset quality as the dependent variable.

Asset quality of banks in Ghana is generally not affected by intellectual capital. However, when intellectual capital is divided into its components, the study indicates that there are significant positive relationships between asset quality and two components of intellectual capital. Thus, structural capital and human capital efficiencies positively affect the asset quality of banks.

The findings of the study implore managements of banks to increase structural and human capital investments and efficiencies to improve asset quality. Furthermore, the results have direct implications on developments in financial markets in emerging economies.

The study analyses the link between typical intellectual capital and asset quality of banks which is yet to be empirically examined in an emerging banking market.

The purpose of this research is to qualitatively investigate, through a literature review of past studies and an in‐field case study, three different hypotheses regarding women working in the IT sector and their career and promotional aspirations.

An online survey was used for data collection from female employees with varying professional specializations across several IT departments within the company. Questions for the survey were designed from the findings of the literature review.

The results obtained have proven that married women who are intrinsically inspired to maintain their work‐family balance face higher stress and more conflicts than those who do not. In addition, the glass ceiling was still evident in today's corporations, but mainly affecting the older generation of women professionals. Also, the results slightly hinted at a ten‐year cut‐off period, after which promotional aspiration is lost.

Owing to the limitations of the research conducted, further qualitative studies can be done to compare careers and promotional patterns between men and women in the IT departments, as well as those between women in IT departments and women working in other departments.

Employers should strive to provide their female employees with practical solutions to allow for an easier balancing of work‐family responsibilities, such as flexi‐time and telecommuting. At the same time, the employers should place the female employees in more opportunity‐enhancing positions within the corporation so that they can exploit or utilize their talents and increase the probability of climbing up the corporate ladder.

With a generous response rate, this paper provides a realistic perspective of professional females working within the IT domain with regard to their career and promotional aspirations.

This study aims to identify the characteristics of Muslim Generation Z and analyze the factors that influence its purchase intention of environmentally friendly halal cosmetic products.

This research adopts the quantitative methods of a questionnaire and sampling technique using purposive sampling. The respondents in this study were 300 Indonesian Muslims from Generation Z. Descriptive analysis and structural equation modeling–partial least structural with SmartPLS 3.3.7 software were used to analyze the research data.

This study found that of the nine hypotheses tested, seven are confirmed, including the effect of halal labels on halal-green awareness, environmentally friendly labels on halal-green awareness, environmental knowledge on halal-green awareness and knowledge on attitudes. Meanwhile, religiosity and halal-green awareness influence attitudes and attitudes that affect the purchase intention of environmentally friendly halal cosmetics. Two hypotheses that are not accepted are the influence of religiosity on halal-green awareness and halal-green awareness on attitudes. The findings are expected to increase interest in buying environmentally friendly halal cosmetics by better understanding consumer behavior, especially Generation Z.

Cosmetics manufacturers benefit from halal-green branding on their products to enter new halal markets and increase market share.

This study is more comprehensive than previous studies, combining halal and environmentally friendly elements with a focus on Generation Z.

This study aims to explore the patterns of corporate social responsibility (CSR) practices and investments across different ownership groups and relevance of CSR practices in the vision and mission (V&M) statements of firms.

The paper uses the neo-institutional theory approach, which explains similarities and differences in the CSR practices of organisations embedded within (and between) similar sectoral contexts. The study accounts the CSR activities of the top 100 companies listed on the Bombay Stock exchange (BSE) based on their ownership and checks the overlap of the CSR activities conducted by the companies with the ongoing social development schemes launched in India during the same of time. The time period between 2017 and 2020 is chosen to analyse the CSR studies. The study uses content analysis technique to derive conclusions. A textual analysis of top 100 listed firms across all ownership groups aimed at understanding patterns of CSR practices opted by the different groups and coherence of CSR patterns in the V&M statements. CSR related keywords were analysed in the V&M statements to understand what influence reporting of CSR practices in the strategic communication of firms.

Overall analysis indicated that top 100 firms prefer to invest in the areas of “Education”, “Sustainability” “Skill” where public-owned firms preferred towards “Sanitation” and “Environment/Sustainability” showing concurrence with local development goals. Private and foreign groups preferred to park their CSR funds in “Education” and “Skill” development showing coherence with the global agendas. Public-owned firms tend to report more CSR related specifically “Environment’ and “Sustainability” in the strategic documents. However, private and foreign firms do not pay any significance to CSR related keywords in their V&M statements.

Findings suggest that despite of huge CSR investments, private and foreign-owned firms lack CSR focus and communication in their V&M statements, which may create disintegration in the CSR investment and strategic alignment of near-term and future goals. The paper suggests that private and foreign firms should also communicate their CSR practices through their V&M to stakeholders so that CSR practices may not remain mere 2% mandated expenditure by the Government of India.

The study contributes in confirming the success of the CSR policy mandate in supplementing government’s social development programmes along with indications on the role of family firms in accelerating the process of community development as compared to foreign firms. The study also favours integration of CSR disclosures in the V&M statements to gain long-term benefit out of these investments.

Since the 1990s, there has been a growing interest in style of information usage. However, most studies on style of information usage are conducted in developed countries. There is limited research on style of information usage in developing countries. The purpose of this paper is to fill the gap in the existing literature by examining relationships between style of information usage and use of financial and non‐financial information in Malaysia.

The authors adopted a survey method, for which a written questionnaire was prepared and mailed out to companies in Kuala Lumpur, Selangor, Terengganu and Pulau Pinang.

Findings of the study show that diagnostic style of information usage is positively associated with use of financial information, while interactive style of information usage is positively associated with use of non‐financial information. Further analysis on types of non‐financial information used by managers who adopt interactive style of information usage reveals that customer‐related non‐financial information such as quality, customer satisfaction and flexibility play a more important role in their decision‐making processes.

The paper provides insights into relationships between style of information usage on and use of accounting information in developing countries. Findings of the study can be applied to assist management accountants in meeting managers’ information requirements.