Search results

The purpose of this paper is to analyse the Sharīʿah Basis of AAOIFI’s Sharīʿah Standard No. (60) – “Waqf” and gain an insight into the Islamic jurisprudential schools of thought depended on while drafting/issuing the standard.

This research uses a qualitative methodology and AAOIFI’s Sharīʿah Standard No. (60) – “Waqf” as a case study. This is referred to as a single/holistic case study design.

The findings of this study reveal that while AAOIFI’s Sharīʿah Standard No. (60) – “Waqf” did depend on the Maliki school of fiqh, it certainly referenced other jurisprudential schools of thought, such as Ḥanafī and Shāfiʿī schools of law. This raised a question of legal pluralism and how contemporary Sharīʿah jurisconsults are able to select rulings within particular Islamic jurisprudential schools to fit current needs and for the overall betterment of society.

This research does not delve into the technical aspects of AAOIFI’s waqf standard (furūʿ al-fiqh), but rather, is limited to understanding the basis of rulings therein and the jurisprudential schools of thought heavily depended on.

Given that the (revised) AAOIFI waqf standard is relatively new, limited studies have been conducted particularly focusing on the basis of Sharīʿah rulings therein. This research contributes to knowledge by providing one of the starting points to deliberate on this matter.

Higher education institutions (HEIs) play a pivotal role in fostering economic development by cultivating skilled workforce and generating knowledge and innovation. However, HEIs may pose a potential risk to sustainable economic development due to the generation of food waste inside their campus canteens. Therefore, this study aims to examine the influence of attitude, subjective norm (SN), perceived behavior control (PBC), religiosity and pro-social behavior among State Islamic Religious College (SIRC) students on their intention to avoid food waste behavior. This study also focused on the mediating role of the three original theory of planned behavior (TPB) variables and pro-social behavior in the relationship between religiosity and the intention to reduce food waste.

Questionnaires were used to collect data from 443 students at SIRC. The collected data were processed and analyzed using structural equation modelling to test direct, indirect and mediating effects.

The empirical results indicated that the eagerness of students at SIRC to reduce their behavior of leaving food behind can be driven by their negative attitudes or views toward food waste, the practice of religious teachings in their lives, the belief that they can avoid food waste and their concern for the environment. The empirical results reveal that even though religiosity influences SN, it is unable to strengthen the relationship between religiosity and the desire to be anti-food waste.

In addition to contributing to the food waste literature in the context of eating behavior, the results of this study have theoretical and practical implications.

To assess SIRC students’ behavioral intentions to avoid food waste behavior, this study used a contemporary setting to measure attitude, SN, PBC, religiosity and pro-social behavior, so strengthening the TPB’s empirical underpinning.

The purpose of this study is to develop a new framework to measure waqif preference of waqf-based qardhul hassan financing in Malaysia.

Using a maqāṣid approach, this study’s data were drawn from 286 valid usable questionnaires to examine the effects of consumer, family, ummah and humanity factors on the preference.

The study found that the said factors sourced from Attia’s maqāṣid al-Shariah were instrumental in determining waqif preference to donate in waqf-based qardhul hassan financing.

Like others, this study’s findings are limited in terms of their generalisations and applications. The theory, context and variables used should be expanded in future works.

The results obtained are useful as a yardstick to enable the offered waqf-based qardhul hassan financing for improved mutual well-being among different classes of the wealth of societal groups in Malaysia. Furthermore, the results provide valuable insights into the direction for practitioners mainly managers involved in introducing waqf-based qardhul hassan financing as a new Islamic social financial instrument for poor and needy folks, at best.

This study is novel in terms of the proposed conceptual framework, where the waqif perspective comes into play.

The promotion of sustainable design is demanded globally. The life cycle assessment (LCA) proved its reliability in this mission, but the difficulty and time required to apply it discouraged designers. This research aims to integrate LCA into the building design process through a software tool, taking advantage of generative design features. This will facilitate decision-making by architects and construction professionals.

The study develops the EGY-LCA (http://egy-lca.com/). This prototype tool suggests exterior wall design alternatives for residential buildings in Egypt, using the environmental impact indicators of LCA data and other criteria related to national codes, materials, construction methods and required thermal resistance. Within a generative design process, the algorithm tests every possible wall method with materials and thickness combinations for each layer in compliance with inputs. The paper begins by explaining the tool’s working method. Afterward, different sets of inputs are examined and the values of the resultant environmental impacts of several suggested wall solutions are statistically analyzed. The application demonstrates the importance of the generative design tool. Proposing several solutions based on a set of inputs facilitates the selection of sustainable choices and allows comparisons between alternatives.

The prototype experiment confirms the research hypothesis. Unlike the available LCA tools, architects can make decisions with limited LCA experience if the data and equations are integrated into a generative design tool. The prototype proves its applicability for exterior wall alternatives.

The prototype is the initial step toward a whole-building LCA tool. It includes limited LCA stages and materials for the external wall. Future research is required to expand this parametric tool concept to include all the building components. The framework in Section 5 proposes a visualization.

The prototype tool: EGY-LCA (http://egy-lca.com/). The value added to the design and construction sectors through the uncomplicated LCA application is fostering sustainable design, generative design tools can achieve this.

The novelty of this work is that it is the first initiative offering a parametric LCA tool. It promotes the application of LCA at the design stage using generative design, which contributes to sustainable development.

This study investigated drivers that explain qardhul hassan financing acceptance in Malaysia involving staff of two universities namely A in East Malaysia and B in West Malaysia.

The attitude-social influence-self-efficacy (ASE) model was tested to examine 422 respondents’ acceptance using SPSS 27.

The study confirmed the significance of all tested hypotheses, with attitude playing a key mediating role. Further, this study uncovered significant results of relative advantage and Islamic debt collection policy, offering novel contributions to this discipline.

The generalisation of the findings generated was limited to the context concerned and the limited variables tested.

The results offer a directive for universities to offer qardhul hassan in the future to attract demand and acceptance.

This study introduced a modified ASE called the QH-ASE framework to analyse its adoption, adaptability and impact on qardhul hassan financing usefulness.

This study aims to explore motives behind teachers' and students' use of translanguaging and how they use it in Tanzanian public secondary school classrooms.

Data were collected using interviews and non-participant observations.

The findings indicate that translanguaging was used to facilitate content comprehension, promote classroom interaction and increase students' motivation to learn. Translanguaging was implemented using three strategies: paraphrasing an English text into Kiswahili, translating an English text into its Kiswahili equivalent and word-level translanguaging.

By highlighting the motivations for translanguaging and corresponding strategies associated with translanguaging pedagogy in the Tanzanian context, this study has significant practical implications for teachers and students to showcase their linguistic and multimodal knowledge, while fostering a safe learning space that relates to students' daily experiences.

The study offers new insights into previous research on the role of language-supportive pedagogy appropriate for teachers and students working within bi-/multilingual education settings.

Literature has pointed that conventional financial development theories have inconclusive role on motivating new businesses. New ventures often consider the conventional system that passes through risk and provides fixed-interest lending as a burden. Comparatively, Islamic finance contributes using participative and equitable substitute for startups and has a potential in promoting new businesses. This study aims to investigate the holistic financial development index quadratic effect on entrepreneurship and include the moderating role of Islamic financing at national level.

Islamic banks of 21 nations constitute the unbalanced panel data. Financial development and entrepreneurship indices were developed using factor analysis and panel median regression to estimate the nonlinear financial market development effects and Islamic financing moderation model.

The results indicated that low financial market development is entrepreneurship deterring because of interest burden effect, which could be eased with a proportional increase in the Islamic financing, which is participative. The moderating effect has led to the categorization of the sample countries into entrepreneurship promoting and entrepreneurship discouraging with respect to the current incidence of financial market development and Islamic financing, which can help policymakers in understanding the entrepreneurship promoting combination of financial development and Islamic financing.

Central banks and Shari’ah advisory councils can adopt Islamic financing transition in the national financial inclusion policy for new business facilitation.

This study is instrumental in exploring the assessment of introducing Islamic financing while developing the financial sector on multidimensional entrepreneurship.

This study aims to identify and discuss influential aspects of accounting education literature in the digital era, such as key streams, themes, authors, keywords, journals, affiliations and countries. It also constructs agendas for future research.

The current study uses a bibliometric approach to analyze 287 studies indexed by the Scopus Database from 1982 to 2023.

The analysis reveals three themes: “the impact of emerging technologies on the accounting profession,” “the essential skills for modern accountants” and “the integration of technology into the accounting curricula.” Beyond this, the analysis points out that Macquarie University and the Queensland University of Technology were the most productive institutions. Furthermore, the leading journal was the Accounting Education Journal. The USA and Australia were leading in total citations and publications, while 2023 was the peak publishing year.

The study acknowledges that alternative search keywords, databases and research categories may reveal unexplored relationships. The present study’s findings have crucial theoretical and practical implications for researchers in the accounting domain, higher education institutions and policymakers.

The study contributes to the extant accounting literature by presenting a holistic view of the impact of emerging technologies on accountants’ skills, profession and accounting curriculum, identifying gaps in the literature and proposing a research agenda.

This study aims to investigate the impact of climate change risk disclosure (CCRD) on Corporate Value while exploring how corporate characteristics such as size, financial performance and leverage may moderate this relationship.

This research used a sample of 50 companies from the EGX100 index on the Egypt Stock Exchange, covering the years 2018–2022 (250 observations). For the first hypothesis, the authors use ordinary least squares regression, while for the other hypotheses, the authors use the PROCESS program developed by Andrew F. Hayes to analyze moderation.

The findings indicate a negative association between CCRD and corporate value. However, the extent of this influence can vary depending on the company’s characteristics. Specifically, CCRD negatively affects the value of small-sized, less profitable and highly leveraged corporates. Conversely, it positively impacts the value of large-sized, more profitable and less leveraged corporates.

The findings have significant implications for stakeholders in Egypt and similar developing countries. This significance stems from the substantial impact of CCRD on corporate value. CCRD can heighten investors’ perception of risk as a new risk factor, potentially leading to increased corporate risk. Therefore, CCRD is vital in identifying corporate value reflected in stock prices.

As far as we know, this is the pioneering study in Egypt to offer new evidence on how CCRD affects corporate value. It investigates the moderating role of corporate characteristics, such as corporate size, financial performance and leverage, in this relationship.

The purpose of this study is to determine whether the Ottoman Empire’s net interest payments and foreign debt were sustainable or not in terms of their burden on budget revenues, using the method of historical econometric analysis.

In this study, the period between 1847 and 1882 of the Ottoman Empire is analyzed for sustainability analysis. Within the framework of the study, unit root tests and econometric analysis methods frequently used in the literature were used to analyze the sustainability of public debt. In the econometric analysis, in addition to various unit root tests, current econometric analysis methods, in particular Fourier expansion, were also used.

The results of econometric analyses showed that the burden of interest payments and foreign debt on the budget of the Ottoman state was unsustainable. This situation clearly shows the reason for the official bankruptcy of the Ottoman Empire, which was declared in 1875.

Although this study reveals the bankruptcy process of an important structure such as the Ottoman Empire in the historical process through econometric analyses, it also gives a very important message to today’s states. Accordingly, today’s state policies and decision-making mechanisms should take these results into account and strive to make the burden of public interest payments sustainable. It is believed that the study will shed light on the public finance policies of today’s states by drawing lessons from the collapse process of the Ottoman state.

Unlike the historical assessments in the literature on the decline of the Ottoman Empire, this study presents a cliometric approach by applying current econometric analysis techniques to past historical data. The study explains the unsustainability of the Ottoman Empire’s interest payments and external debt burden in the period under consideration in a way that, to the best of the authors’ knowledge, has not been done before.