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This study aims to develop a comprehensive insolvency model tailored to Islamic banks, ensuring alignment with Shariah principles throughout pre-insolvency, bankruptcy and post-bankruptcy stages.

The research adopts a qualitative research method, using a desktop research approach. Primary sources and secondary sources are examined to gather information and draw conclusions.

This study presents a comprehensive insolvency model designed for Islamic banks, rooted in Shariah principles. The model covers pre-insolvency, bankruptcy (taflis) and post-bankruptcy stages, incorporating key Shariah parameters to ensure adherence to Islamic finance principles. It addresses challenges such as adapting to dynamic financial landscapes and varying interpretations of Shariah principles. Notably, the model recognizes the separate legal personality of Islamic banks and emphasizes transparency, fairness and compliance with religious obligations. In the post-bankruptcy stage, directors are urged to voluntarily settle remaining debts, aligning with ethical and Shariah-compliant standards.

The study contributes to the stability and growth of Shariah-compliant financial systems by extending insolvency principles to Islamic banks, providing a foundation for future research and policymaking specific to this context.

This paper aims to propose and test a corporate entrepreneurship strategy (CES) model in small- and medium-sized enterprises (SMEs) with international activity located in Andalusia (Spain) – a peripheral region with high levels of inequality in the European Union (EU).

A quantitative analysis has been carried out with data from 101 SMEs to contrast and analyze the proposed CES model. The sample data were obtained through questionnaire-guided interviews with chief executive officers. Data processing has been done using partial least squares-path modeling, a variance-based technique for structural equation modeling.

The results of this study show the positive effect of environmental conditions on the development of CES actions in Andalusian SMEs (Spain) and the positive influence of CES on the results of SMEs’ international activity. In turn, environmental conditions do not directly affect the international activity.

Although previous works address the relationship between corporate entrepreneurship (CE) and international enterprise activity, to the best of the authors’ knowledge, this work is original in testing a CES model (including CE and the entrepreneurial strategic vision) in SMEs in a region that has one of the lowest levels of development in the EU. The results have important implications for SMEs and policymakers and could be extrapolated to other emerging economies.

This research endeavors to conduct a thorough and holistic analysis of the foundational elements that empower the cultivation of dynamic capabilities in micro, small and medium-sized enterprises (MSMEs). The purpose of this study is to determine whether these capabilities have a noticeable impact on the sustainable performance of these enterprises. The study aims to support future research efforts in understanding this phenomenon by filling this knowledge gap and presenting a conceptual framework, thereby enhancing the scholarly discourse in this field.

The study consists of a systematic review of 126 articles meticulously chosen through a series of screening stages employing the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. This examination is conducted within the organized framework of antecedents, decisions and outcomes-theory, context and methods (ADO-TCM), ensuring a structured and comprehensive analysis.

The study uncovers significant insights, identifying four key antecedents: resource base, organizational learning, managerial expertise and external environment management. These factors are instrumental in fostering dynamic capabilities within the enterprise, leading to sustainable entrepreneurial success and a competitive advantage over rivals.

By comprehending the mechanisms by which dynamic capabilities are established within the enterprise, this study provides a valuable resource for entrepreneurs, professionals and managers, offering them practical insights to leverage.

This systematic literature review is the initial attempt to explain how dynamic capabilities can be used to enhance and accomplish sustainable performance in the context of MSMEs.

This study aims to examine how Islamic educators’ perceptions on the imposition of personal income tax influences tax compliance behaviour in Malaysia.

A qualitative approach was adopted, using semi-structured interviews through online platforms. Participants were Islamic educators from higher educational institutions, who have been taxpayers for at least 10 years. They are assumed to hold high religious values, to possess knowledge about Islamic principles and to have adequate taxpayer experience.

The findings revealed that while all participants agreed that income tax imposition is permissible in Islam, they had different views on taxing side income. Side income from part-time jobs was viewed as taxable income, but side income from Islamic religious preaching was viewed as not subject to tax. Hence, participants’ tax compliance was influenced by their understanding. Wrong understanding leads to unintentional tax non-compliance. This study also found that religiosity promotes tax compliance behaviour.

The present study’s results may help the tax authority develop a mechanism from which to educate taxpayers and increase their awareness about properly reporting income from side jobs.

Prior studies examining the influence of religious beliefs on tax compliance have been conducted across religions. The present study was conducted with Muslim participants in Malaysia, and it used a qualitative approach to explore the issue more in-depth.

The present study aims to investigate the factors of loan access that affect entrepreneurial self-efficacy (ESE) and operating efficiency of Indian Micro, Small and Medium Enterprises (MSMEs). Furthermore, the study intended to investigate the influence of ESE on the operating efficiency of Indian MSMEs and its mediating role.

In this study, exploratory research design is used. The study heavily relies on the primary data which has been collected by using the survey research method from a cross-section of 617 women-owned MSMEs, located in urban, rural, suburban and exurban areas of Haryana, Uttarakhand, Himachal Pradesh and NCR-Delhi. The partial least square structural equation modeling method version 3.3.3 has been used to evaluate.

In terms of the selected factors affecting access to finance, it has been established that the Loan Formalities, Banking Process, Loan Process, Staff Responsiveness and Incentive Scheme have a positive and significant influence in enhancing accessibility to finance and improving the self-efficacy and operating performance of firms. The findings also show that ESE mediates the relationship between various factors of loan access and the operating efficiency of MSMEs.

The study’s findings show that entrepreneurial capacity is significantly and favorably impacted by attitudes toward entrepreneurship, ESE, perceived access to findings and business operations. It has also been demonstrated that entrepreneurial intentions are strongly and favorably influenced by entrepreneurial ability to access commercial bank financing for small businesses and the impact of the same on the women-owned MSMEs in India. It also revealed unfavorable loan terms, limited collateral, fear of repaying of loan and intricate loan application were among the many reasons for loan denial.

The study offers a comprehensive approach that simultaneously considers financial accessibility and ESE. This all-encompassing method offers a thorough grasp of the variables affecting MSMEs' operational efficiency (OE). In contrast to earlier research that might have concentrated only on direct relationships, this study explores the mediating mechanisms involved. This study examines how ESE modulates the influence of financing availability on OE, providing a comprehensive understanding of the underlying mechanisms. By taking into account particular MSME sector characteristics like size, industry or regional variations, the study may provide a unique contextual lens. Understanding how these contextual factors interact with entrepreneurial attributes and access to finance adds depth to the analysis.

This study presents a systematic literature review (SLR) of the interdisciplinary literature on drones in last-mile delivery (LMD) to extrapolate pertinent insights from and into the logistics management field.

Rooting their analytical categories in the LMD literature, the authors performed a deductive, theory refinement SLR on 307 interdisciplinary journal articles published during 2015–2022 to integrate this emergent phenomenon into the field.

The authors derived the potentials, challenges and solutions of drone deliveries in relation to 12 LMD criteria dispersed across four stakeholder groups: senders, receivers, regulators and societies. Relationships between these criteria were also identified.

This review contributes to logistics management by offering a current, nuanced and multifaceted discussion of drones' potential to improve the LMD process together with the challenges and solutions involved.

The authors provide logistics managers with a holistic roadmap to help them make informed decisions about adopting drones in their delivery systems. Regulators and society members also gain insights into the prospects, requirements and repercussions of drone deliveries.

This is one of the first SLRs on drone applications in LMD from a logistics management perspective.

This study investigates the influence of personality traits on the personal digital hoarding behaviors of college students. Emotional attachment is included as a mediating variable, thereby enhancing the relevant theoretical frameworks associated with such behaviors.

A total of 370 college students were investigated using the Big Five personality scale, the digital hoarding behaviors scale, and a self-compiled emotional attachment scale. The collected data were analyzed using SPSS26.0 software.

Personality traits exerted a significant influence on individual digital hoarding behaviors, among which neuroticism (r = 0.526**), extroversion (r = 0.232**), and agreeableness (r = 0.233**) demonstrated notable effects. However, no significant correlation was found to link conscientiousness and openness with personal digital hoarding behaviors. Emotional attachment (r = 0.665**) significantly impacted personal digital hoarding behaviors. Regression analysis further showed that personality traits also affect personal digital hoarding behaviors through the partial mediating effect of emotional attachment. Dependency security was identified as a partial mediator of the effects of agreeableness and neuroticism on personal digital hoarding behaviors. Possession attachment was observed to be another partial mediator of the relationship between neuroticism and personal digital hoarding behaviors. Furthermore, fear of missing out was observed to partially mediate the effects of agreeableness and neuroticism on personal digital hoarding behaviors.

The generalizability of the self-compiled emotional attachment scale requires further verification in future research, as the selection of participants was relatively simplistic.

Our study showed the distinctive personality traits of individuals and their relationship with personal digital hoarding behaviors, along with the mediating role of emotional attachment. Our findings provide valuable insights for future personal information management and digital hoarding de-cluttering.

This research explores the influence of personality traits on the personal digital hoarding behaviors of college students and examines the mediating role of emotional attachment.