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This study aims to examine the Shariah non-compliance (SNC) disclosure index for all 16 Malaysian Islamic banks from 2015 to 2020.

A qualitative research methodology was adopted that included content analysis. The data were gathered from banks’ annual reports from 2015 to 2020. To achieve this, firstly, the disclosure index was developed by examining the disclosure requirements of the regulator and previous studies. The index was then used to measure the level of disclosure index for all these banks.

The overall average SNC disclosure index for the Islamic banks from 2015 to 2020 remained low at 0.57. However, the values were comprised of mandatory and voluntary items. For the former, the SNC disclosure index was quite high at 0.82, but for the voluntary items, the value was 0.40. Progressive improvement can be observed in the disclosure practices of the majority of the Islamic banks between 2015 and 2020; nevertheless, certain banks displayed a deterioration in their disclosure practices.

This study has several limitations, including the index used, the research period and the fact that it was restricted to SNC events.

These findings add value for information users by assuring them of the accountability of Islamic banks in terms of transparency, as well as their effectiveness in managing and mitigating SNC events. Regular monitoring and strong enforcement by the regulator are essential to achieve full compliance with the stipulated requirements.

This study offers a disclosure index for analysing SNC events in depth by segregating the disclosure into mandatory and voluntary items for each Islamic bank and making recommendations for future research. In addition, it provides a broad overview of current trends in SNC and the associated issues, as well as insights for regulators and the public in terms of the transparency levels of Islamic banks in relation to SNC event disclosure.

This paper aims to contend that populism is damaging to both domestic and international politics; not only does it erode liberal democracy in established democracies but also fuels authoritarianism in despotic regimes and aggravates conflicts and crises in international system.

The research is divided into two main sections. First, it examines how populist mobilization affects liberal democracy, and refutes the claims that populism is beneficial and reinforcing to democracy. Second, it attempts to demonstrate how populism is damaging to domestic politics (by undermining liberal democracy and supporting authoritarianism) as well as international relations (by making interstate conflicts more likely to materialize). Theoretically, populism is assumed to be a strategy used by politicians to maximize their interest. Hence, populism is a strategy used by politicians to mobilize constituents using the main features of populist discourse.

The research argues that populism has detrimental consequences on both domestic and international politics; it undermines liberal democracy in democratic countries, upsurges authoritarianism in autocratic regimes and heightens the level of conflict and crises in international politics. Populism can lead to authoritarianism. There is one major undemocratic trait shared by all populist waves around the world, particularly democracies; that is anti-pluralism/anti-institutions. Populist leaders perceive foreign policy as the continuation of domestic politics, because they consider themselves as the only true representatives of the people. Therefore, populist actors abandon any political opposition as necessarily illegitimate, with repercussions on foreign policy.

Some scholars argue that populism reinforces democracy by underpinning its ability to include marginalized sectors of the society and to decrease voter apathy, the research refuted these arguments. Populism is destructive to world democracy; populists are reluctant to embrace the idea of full integration with other nations. Populists reject the idea of open borders, and reckon it an apparent threat to their national security. The research concludes that populists consider maximizing their national interests on the international level by following confrontational policies instead of cooperative ones.

Construction education rarely addressed the importance of disseminating knowledge on infrastructure equity, thus impeding progress toward creating equitable and sustainable developments. This study aims to investigate the existing sustainability courses under the American Council for Construction Education (ACCE) accredited construction management (CM) programs to examine the integration of infrastructure equity topics and assess improvement in CM students’ knowledge and awareness to address this issue through an intervention.

To achieve these objectives, this research reviewed the sustainability course descriptions of the ACCE-accredited undergraduate and graduate CM curricula. Furthermore, the study implemented a workshop within a CM sustainability course that taught the students about the key concepts of infrastructure equity as well as how to address this issue by leveraging the Envision infrastructure rating system.

The course review results showed that most sustainability courses lack topics such as infrastructure equity and social sustainability. Moreover, the analysis of pre- and postworkshop surveys indicated that guided training could improve the students’ understanding as well as boost their confidence to address and mitigate infrastructure inequity issues.

The findings of the study are valuable for increasing awareness of infrastructure equity and facilitating the future construction workforce with the required expertise to develop equitable infrastructure systems.

The rise in industrialization, economic development and urbanization has altered the composition of atmospheric air. Air pollutants have significantly impacted Pakistan's urban areas, resulting in the lowest air quality index readings. To understand disinclined behavior such as using air purifiers and wearing masks, this study aims to explore the relationship between individual personality traits and mass media effects.

This study used a cross-sectional survey with a model based on previous theories. Data from 2,000 adults were self-administered and analyzed using partial least squares structural equation modeling (PLS-SEM).

PLS-SEM confirmed six hypotheses, revealing mass media's direct and mediating roles in promoting critical psychological perceptions for protective behavior. The empirical results indicate that neuroticism, agreeableness and openness traits reinforce adherence behavior by intensifying threat perception.

This paper highlights significant implications for media campaign planners and provides more precise and comprehensive theoretical guidance. In the context of environmental challenges like smog, the findings illustrate how an understanding of personality traits can improve the efficacy of public health interventions through adherence to behaviors like mask-wearing and air purifier use. Addressing individual psychological characteristics when creating mass media campaigns to encourage public adherence to health protection measures related to environmental hazards.

Despite health campaigns and awareness, public compliance with measures like mask-wearing and air purifier use remains minimal. This study explores untapped mass media effects based on individual personality traits to understand this behavior.

This study extends the current understanding of halal tourism at an island destination. Specifically, this study aims to explore the attributes of halal tourism in the local islands of the Maldives, a fully Muslim country where tourism is the primary source of income for residents. To accomplish this, Muslim travellers’ experiences were examined using the process theory of travel, the halal tourism concept and the service marketing perspective.

The study used a qualitative research methodology and conducted interviews with Muslim travellers visiting the local islands of the Maldives.

The findings affirmed the five established generic attributes of halal tourism and generated another three emergent attributes of halal tourism, specific to an island destination. The study further enhances the existing knowledge of the generic attributes of halal food and beverage, prayers and mutual respect and benefits. It also establishes that the dimensions of safety and privacy, value for money, perishability and heterogeneity characterise all the emerging halal tourism attributes. The study concludes that halal tourism is an experience imbued with values that promotes dignified tourism.

The findings on the specific attributes of halal tourism at an island destination extend overall understanding of the halal tourism concept and process. The fact that the Maldives is entirely Muslim offers a unique opportunity to explore the normative attributes of halal tourism in an island destination. This enhanced understanding contributes to effective managerial practices aimed at developing competitive halal tourism services.

This chapter aims to identify the current challenges facing women entrepreneurs. Female entrepreneurship must be analyzed from a binary perspective: the position of women in society and the role of entrepreneurship in society. The study focused on women entrepreneurs in the European Union (EU). Considering the social-economic diversity in the EU, we evaluated the five economic systems. To highlight how these differences are manifested in the different systems, we considered for analysis one country belonging to each model, namely, Denmark for the Scandinavian system, Germany for the Continental system, Ireland for the Anglo-Saxon system, Spain for the Mediterranean System, and Romania, for the Catching-up system. The analysis considered women entrepreneurs in the labor market, female employment/management in the labor market, female entrepreneurs in the labor market, and female mentality regarding work and entrepreneurship.

To improve the thermal performance of base fluid, nanoparticles of three types are dispersed in the base fluid. A novel theory of non-Fourier heat transfer is used for design and development of models. The thermal performance of sample fluids is compared to determine which types of combination of nanoparticles are the best for an optimized enhancement in thermal performance of fluids. This article aims to: (i) investigate the impact of nanoparticles on thermal performance; and (ii) implement the Galerkin finite element method (GFEM) to thermal problems.

The mathematical models are developed using novel non-Fourier heat flux theory, conservation laws of computational fluid dynamics (CFD) and no-slip thermal boundary conditions. The models are approximated using thermal boundary layer approximations, and transformed models are solved numerically using GFEM. A grid-sensitivity test is performed. The accuracy, correction and stability of solutions is ensured. The numerical method adopted for the calculations is validated with published data. Quantities of engineering interest, i.e. wall shear stress, wall mass flow rate and wall heat flux, are calculated and examined versus emerging rheological parameters and thermal relaxation time.

The thermal relaxation time measures the ability of a fluid to restore its original thermal state, called thermal equilibrium and therefore, simulations have shown that the thermal relaxation time associated with a mono nanofluid has the most substantial effect on the temperature of fluid, whereas a ternary nanofluid has the smallest thermal relaxation time. A ternary nanofluid has a wider thermal boundary thickness in comparison with base and di- and mono nanofluids. The wall heat flux (in the case of the ternary nanofluids) has the most significant value compared with the wall shear stresses for the mono and hybrid nanofluids. The wall heat and mass fluxes have the highest values for the case of non-Fourier heat and mass diffusion compared to the case of Fourier heat and mass transfer.

An extensive literature review reveals that no study has considered thermal and concentration memory effects on transport mechanisms in fluids of cross-rheological liquid using novel theory of heat and mass [presented by Cattaneo (Cattaneo, 1958) and Christov (Christov, 2009)] so far. Moreover, the finite element method for coupled and nonlinear CFD problems has not been implemented so far. To the best of the authors’ knowledge for the first time, the dynamics of wall heat flow rate and mass flow rate under simultaneous effects of thermal and solute relaxation times, Ohmic dissipation and first-order chemical reactions are studied.

This study aims to investigate how major big bath accounting practices and CEO turnover in Egypt relate to one another, as well as the first to use the CEO’s origin as a moderating factor.

This study uses 10-year longitudinal data from 2012 to 2021 and 290 firm-year observations from Egypt’s listed nonfinancial firms that witnessed CEO turnover to identify the significant big bath accounting practices in Egyptian businesses after the Egyptian revolution and the COVID-19 pandemic. Using fixed and random effect models, the authors investigate the impact of CEO turnover on company earnings during the first year of a newly appointed CEO as an indicator of big bath practices after controlling CEO gender, experience, firm size, leverage, return on assets, return on equity and industry. The hypotheses were investigated using static panel data.

The results show the presence of big bath practices in the Egyptian market. Furthermore, big bath accounting practices are positively correlated with CEO turnover. Moreover, the results indicate that big bath accounting practices are only endured when external CEOs are employed, rather than internal ones.

The sample size and availability of data are the main research limitations. In addition, this study only examined CEO turnover and CEO origin as moderators in big bath accounting. Thus, future research may consider other CEO characteristics and political factors associated with big bath practices.

The findings from this study offer valuable insights to investors and regulators for effective decision-making and governance practices within the Egyptian capital market, while also contributing to a more informed approach to emerging markets on a global scale.

The findings contribute to the big-bath and CEO turnover and origin literature by showing a lower ceiling for earnings manipulation and using Egypt as a case study due to its unique institutional environment.

Given the growing emphasis among scholars, practitioners and policymakers on financial sustainability, this study aims to explore the applicability of machine learning techniques in predicting the financial performance of microfinance institutions (MFIs).

This study gathered 9,059 firm-year observations spanning from 2003 to 2018 from the World Bank's Mix Market database. To predict the financial performance of MFIs, the authors applied a range of machine learning regression approaches to both training and testing data sets. These included linear regression, partial least squares, linear regression with stepwise selection, elastic net, random forest, quantile random forest, Bayesian ridge regression, K-Nearest Neighbors and support vector regression. All models were implemented using Python.

The findings revealed the random forest model as the most suitable choice, outperforming the other models considered. The effectiveness of the random forest model varied depending on specific scenarios, particularly the balance between training and testing data set proportions. More importantly, the results identified operational self-sufficiency as the most critical factor influencing the financial performance of MFIs.

This study leveraged machine learning on a well-defined data set to identify the factors predicting the financial performance of MFIs. These insights offer valuable guidance for MFIs aiming to predict their long-term financial sustainability. Investors and donors can also use these findings to make informed decisions when selecting their potential recipients. Furthermore, practitioners and policymakers can use these findings to identify potential financial performance vulnerabilities.

This study stands out by using a global data set to investigate the best model for predicting the financial performance of MFIs, a relatively scarce subject in the existing microfinance literature. Moreover, it uses advanced machine learning techniques to gain a deeper understanding of the factors affecting the financial performance of MFIs.

In a dual financial system where both conventional and Islamic financial institutions co-exist, the motives behind customers’ choices of financial products remain a crucial factor to comprehend. Thus, this paper aims to examine the influence of Islamic financial literacy (IFL) and motives (religious, ethical and economic) on the holdings of Islamic financial products (IFPs).

The sample consists of 234 bank customers in Klang Valley, Malaysia, with data obtained through a convenience sampling method. The instrument used was a digital survey that was electronically sent to respondents.

Findings reveal that IFL and religious motives positively influence IFPs, whereas economic motives negatively influence IFPs. Ethical motives have no significant impact on IFPs.

The findings imply that IFPs attract customers due to their adherence to Islamic teachings, indicating strong religious motives. However, the negative leanings of the economic motive suggest that customers may perceive IFPs as less favourable due to higher costs and risks relative to conventional products. Islamic financial institutions must widen their efforts in educating the public regarding IFPs on the benefits of adherence to Shariah principles and at the same time improve their products’ cost-benefits.

This study contributes to the literature by comprehensively examining IFPs in terms of both assets and financing products. In addition, IFL is measured in an all-inclusive way, covering different dimensions of knowledge related to Islamic savings, investments, protection and financing.