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This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.

This study uses panel data analysis of annual report disclosures over the past 10 years. The authors have selected 79 Islamic banks for the period ranging from 2012 to 2021. The criteria for SSB efficiency used in this research are disclosure of Zakat and disclosure in the SSB report.

The econometric results show that digitalization has a positive effect on improving the work efficiency of the SSB in Islamic banks. Accordingly, the authors provide evidence that the higher the bank's digital engagement, the higher the quality of the SSB.

The findings highlight the need to improve the current understanding of SSB structures and governance mechanisms that can better assist Islamic banks in engaging in effective compliance with recent governance and accounting reforms. Moreover, Islamic banks are the most capable and appropriate to implement and activate digitalization because they are based on a vital root calling for development if there are executives believing in it, as well as legislation supporting and serving them.

This study aims to establish a multi-physics-coupled model for an electrostatic particulate matter (PM) sensor. The focus lies on investigating the deposition patterns of particles within the sensor and the variation in the regeneration temperature field.

Computational simulations were initially conducted to analyse the distribution of particles under different temperature and airflow conditions. The study investigates how particles deposit within the sensor and explores methods to expedite the combustion of deposited particles for subsequent measurements.

The results indicate that a significant portion of the particles, approximately 61.8% of the total deposited particles, accumulates on the inside of the protective cover. To facilitate rapid combustion of these deposited particles, a ceramic heater was embedded within the metal shielding layer and tightly integrated with the high-voltage electrode. Silicon nitride ceramic, selected for its high strength, elevated temperature stability and excellent thermal conductivity, enables a relatively fast heating rate, ensuring a uniform temperature field distribution. Applying 27 W power to the silicon nitride heater rapidly raises the gas flow region's temperature within the sensor head to achieve a high-temperature regeneration state. Computational results demonstrate that within 200 s of heater operation, the sensor's internal temperature can exceed 600 °C, effectively ensuring thorough combustion of the deposited particles.

This study presents a novel approach to address the challenges associated with particle deposition in electrostatic PM sensors. By integrating a ceramic heater with specific material properties, the study proposes an effective method to expedite particle combustion for enhanced sensor performance.

This research was developed to identify artificial intelligence (AI) opportunities and challenges in higher education.

This qualitative research was developed using the six-step thematic analysis method (Braun and Clark, 2006). Participants in this study were AI PhD students from Tehran University in 2022–2023. Purposive sampling was used to select the participants; a total of 15 AI PhD students, who were experts in this field, were selected and interviews were conducted.

The authors considered the opportunities that AI creates for higher education in eight secondary subthemes (for faculty members, for students, in the teaching and learning process, for assessment, the development of educational structures, the development of research structures, the development of management structures and the development of academic culture). Correspondingly, The authors identified and categorized the challenges that AI creates for higher education.

Concerning the intended research, several limitations are significant. First, the statistical population was limited, and only people with characteristics such as being PhD students, studying at Tehran University and being experts in AI could be considered the statistical population. Second, caution should be exercised when generalizing the results due to the limited statistical population (PhD students from Tehran University). Third, the problem of accessing some students due to their participation in research grants, academic immigration, etc.

The innovation of the current research is that the authors identified the opportunities and challenges that AI creates for higher education at different levels. The findings of this study also contribute to the enrichment of existing knowledge in the field regarding the effects of AI on the future of higher education, as researchers need more understanding of AI developments in the future of higher education.

This study aims to explore employee green behavior in higher education institution (HEI) laboratories in the Kingdom of Bahrain.

A qualitative approach was used to explore the green behavior experiences of individuals working in HEI laboratories. In-depth interviews were conducted with nine participants selected via purposive sampling. Thematic analysis was performed on the collected data using ATLAS.ti 9 software.

The analysis of the collected data identified five themes related to the green behavior in HEI laboratories. These themes, ranked in descending order of frequency, are conserving, avoiding harm, transforming, influencing others and taking initiative. The conserving theme accounted for one-third of the subcodes, as did the avoiding harm theme. The final one-third of subcodes was distributed among the remaining three themes.

This study conducted virtual interviews and coincidentally interviewed only female participants. The findings contribute to the existing literature on the themes of green behavior among laboratory staff in HEIs and provide valuable insights for university managers and sustainability coordinators in shaping policies to promote environmentally friendly practices and address negative practices.

Despite existing studies on environmental practices in various workplace settings, the exploration of green behavior in HEI laboratories in the Kingdom of Bahrain from the employee perspective remains limited. This study presents a significant opportunity for researchers to explore sustainability in HEI laboratories and for policymakers to develop corresponding strategies.

This paper aims to examine the relationship between earnings quality and corporate cash holdings in an emerging economy. Existing literature posits that earnings quality is a result of information asymmetry and firms with lower earnings quality increases cash holdings, to shield the firm from future uncertainties. In this paper, the authors propose a ‘private benefits hypothesis’, which suggests that lower earnings quality is an indicator of opportunism and expropriation of resources in the firm, through tunneling or excessive executive compensations. As a result, firms with lower earnings quality increase cash holdings in their control, to increase their private benefits and to avoid the scrutiny of the external stakeholders. The authors further examine the monitoring role played by institutional investors on cash holdings, with varying degrees of earnings quality.

This study uses an unbalanced panel data sourced from Prowessdx, from 2000 to 2019. The analysis employs 20,231 firm-year observations from 2,421 firms. Earnings quality is calculated following Dechow and Dichev (2002).

Empirical analysis confirms that the firms with higher earnings quality reduce cash. Further, institutional investors reduce the cash holdings in firms with higher earnings quality. Institutional investors effectively reduce the cash only in firms with at least 10% of equity shareholding. The results are robust to alternative measures of earnings quality and endogeneity concerns.

This study diverges from the information asymmetry hypothesis in the existing literature on earnings quality and cash holdings and highlights the underlying private benefits hypothesis, that will impact cash holdings. Next, the 10% institutional shareholding is important in the Indian context as it represents the minimum threshold at which block holders can request extraordinary general meetings (Section 100 of the Companies Act 2013) or the involvement of the National Company Law Tribunal (NCLT) (Section 213 of the Companies Act 2013). This study highlights that unlike in Anglo-Saxon economies, institutional investors or other minority shareholders are empowered by the Companies Act 2013 to play a vital role in corporate governance with a mere 10% equity.

Profitability is crucial for a company’s sustainability. This study aims to examine the influence of profitability and specific variables on the value of real estate companies in Indonesia.

The study uses a sample of 42 real estate companies listed on the Indonesia Stock Exchange from 2017 to 2023. A static panel regression approach was adopted, with the best model being the fixed effect model, verified through a robustness test.

The results indicate that the fixed effect model is the most effective in explaining firm value. Profitability, proxied by return on assets (ROAs), does not significantly impact firm value. This finding is confirmed by robustness tests using another profitability measure, return on equity (ROE). Additionally, company size negatively and significantly impacts firm value, while activity ratio and leverage have a positive and significant effect. Liquidity and company growth do not significantly affect firm value.

The research is limited to Indonesian real estate firms, cautioning against broad generalization to other countries or industries. The study could not demonstrate the influence of profitability on the value of real estate companies. Instead, firm value is influenced by company size, activity ratio and leverage.

Real estate firms should increase their activity, optimize funding and consider company size to enhance firm value.

This study contributes to the Indonesian real estate sector by revealing that profitability does not enhance firm value. Indonesian real estate companies generally have low profitability and firm value.

This study examined the factors influencing willingness-to-repurchase for each class of airline service, and integrate the constructs of service quality, satisfaction and willingness-to-repurchase which were rooted on Engel-Kollat-Blackwell (EKB) model. The study focuses on the domestic and international arrival of passengers at Murtala Muhammed International Airport in Lagos and Nnamdi Azikwe International Airport in Abuja. Information was gathered from domestic and foreign passengers who had post-purchase experience and had used the airline's services more than once. The survey data were obtained concurrently from arrival passengers at two major international airports using an electronic questionnaire through random and purposive sampling techniques. The data was analysed using the ordinal logit model and structural equation model. From the 606 respondents, 524 responses were received but 489 responses were valid for data analysis and reporting and were obtained mostly from economy and business class passengers. The study found that the quality of seat pitch, allowance of 30 kg luggage permission, availability of online check-in 24 hours before the departing flight, quality of space for legroom between seats, and the quality of seats that can be converted into a fully flatbed are the major service factors influencing willingness-to-repurchase economy and business class tickets. Also, it was found that passengers' willingness to repurchase is influenced majorly by service quality, but not necessarily influenced by satisfaction. These results reflect the passengers' consciousness of COVID-19 because the study was conducted during the heat of COVID-19 pandemic. Recommendations were suggested for airline management based on each class.

This study explores how controlling leadership behaviors, such as authoritarian leadership and abusive supervision, affect police officers’ proactive behavior. Specifically, it examines how perceived powerlessness mediates the relationship between these leadership styles and officers’ proactive behavior.

We employed structural equation modeling with partial least squares analysis to test our hypotheses, utilizing a sample of police officers employed within a regional police institution in Indonesia.

The findings of this study indicate that both authoritarian leadership and abusive supervision have the potential to diminish or impede the proactive behavior of police officers by shaping their perception of powerlessness.

This study contributes to the broader understanding of how leader-controlling behaviors, such as authoritarian leadership and abusive supervision, impact the proactive behavior of police officers within the specific context of Indonesia.

In recent years, entrepreneurship education has become increasingly popular to promote economic development and encourage entrepreneurship. This chapter aims to review the effectiveness of entrepreneurship education and the mode of delivery. This review will help understand the effectiveness of entrepreneurship education (entrepreneurial skills, entrepreneurial intention, enhanced entrepreneurial mindset and greater business success). It will also help understand the mode of delivery (classroom instruction, experiential learning, mentoring and coaching and online learning) Using the traditional review methodology, the chapter focusses on the outcomes of entrepreneurship education on students and their attitudes, intentions and behaviours towards entrepreneurship. The chapter also evaluates the various modes of delivery, including traditional classroom-based instruction, experiential learning and online education. The review compared the United States of America and South African points of view on entrepreneurship education to posit significant directions on how to effectuate entrepreneurship education. The chapter further reviews the sustainable development goals that are aligned with entrepreneurship. Overall, the chapter concludes that entrepreneurship education is effective in promoting entrepreneurial attitudes, intentions and behaviours, and its mode of delivery significantly influences its impact. The chapter recommends the integration of active and experiential learning methods into entrepreneurship education, and the development of innovative modes of delivery to reach a wider audience. Policymakers should also support the integration of entrepreneurship education into the formal education system to promote economic development.