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This study proposes a deep learning algorithm-based model to predict the repair and maintenance costs of apartment buildings, by collecting repair and maintenance cost data that were incurred in an actual apartment complex. More specifically, a long short-term memory (LSTM) algorithm was adopted to develop the prediction model, while the robustness of the model was verified by recurrent neural networks (RNN) and gated recurrent units (GRU) models.

Repair and maintenance cost data incurred in actual apartment complexes is collected, along with various input variables, such as repair and maintenance timing (calendar year), usage types, building ages, temperature, precipitation, wind speed, humidity and solar radiation. Then, the LSTM algorithm is employed to predict the costs, while two other learning models (RNN and GRU) are taught to validate the robustness of the LSTM model based on R-squared values, mean absolute errors and root mean square errors.

The LSTM model’s learning is more accurate and reliable to predict repair and maintenance costs of apartment complex, compared to the RNN and GRU models’ learning performance. The proposed model provides a valuable tool that can contribute to mitigating financial management risks and reducing losses in forthcoming apartment construction projects.

Gathering a real-world high-quality data set of apartment’s repair and maintenance costs, this study provides a highly reliable prediction model that can respond to various scenarios to help apartment complex managers plan resources more efficiently, and manage the budget required for repair and maintenance more effectively.

Despite the literature highlighting the relevance of mergers and acquisitions (M&As) as strategic options for organizations’ evolution, such events maintain a high failure rate. All stages of M&As generate considerable stress on management accounting systems (MASs) and related actors. This study aims to investigate management accounting change (MAC) throughout M&As to expand knowledge on the technical side of these changes. A deeper understanding of these changes and their relationship to the implementing agents could illuminate the causes of M&A success and failure.

The study uses an in-depth, qualitative case study analysis of two companies that completed an M&A. The MAC process was investigated based on Sulaiman and Mitchell’s (2005) typology. The authors collected information from internal documents, interviews, external reports and public information.

The findings indicate that MAC in M&As represents a comprehensive change that goes beyond the modifications outlined in Sulaiman and Mitchell’s (2005) original framework; the post-deal integration period can be broken down into early and full sub-phases; and the success of the MAC process rests on the different roles played by various change agents.

To the best of the authors’ knowledge, this study is among the first to apply and deepen a MAC framework focused on technical changes to MASs in the context of M&As. To date, the literature on M&A has mainly focused on behavioral or organizational changes while neglecting the technical dimension. In addition, by considering all the stakeholders of MASs, this study’s analyses expose the role of change agents who are not generally considered in the accounting literature.

Halal and Islamic tourism is gaining attention in the tourism literature in recent years. This study uses bibliometric analytical techniques to explore all the publications indexed in the Scopus database in the broad subject of Halal and Islamic tourism from 2004 to 2021.

The authors found 238 publications that fit the function, subject and set criteria. The papers were analysed in terms of publication by knowledge area, number of studies published every year, contribution by countries, number of authors and most influential journals. VOS viewer was used to perform a visual analysis on co-occurrence of keywords and document citations.

According to the findings, the Scopus database includes 151 (34.40%) documents on business, management and accounting, and 89 (20.27%) documents on social science. It was reported that 29 documents were published in 2018, followed by 54 documents in 2019 and 56 documents in 2021. Malaysia has contributed 86 documents on Islamic tourism, whereas Indonesia has contributed 64 documents. The paper also discusses other interesting findings.

The bibliometric analysis carried out was confined to Scopus data. Other national and international databases were not taken into account for this research.

Between 2004 and 2021, this study examined relevant studies on Halal and Islamic tourism. The study presents a concise review of the literature accessible to researchers working in this area and provides recommendations for future research.

This paper aims to present the viability of unit trust waqf (Islamic endowment) as an alternative asset class for waqf creation.

This paper starts with the conceptual exploration of the literature in the areas of waqf. The sources of the literature cover authentic sources of the Qurʾān and ḥadīth, as well as secondary sources such as books, journal articles and online resources.

This paper provides the conceptual framework of five models of unit trust waqf and their investment management parameters.

The novelty of this paper lies in its attempt to highlight the importance of waqf investment strategy in ensuring sustainable returns for waqf. It does so by introducing the conceptual models of unit trust waqf as viable mechanisms to pool more cash waqf from individual investors. The sustainability of the capital waqf assets in the form of unit trusts is maintained through the parameters for its application proposed towards the end of the paper.

Knowing the students' readiness for the fourth industrial revolution (4IR) is essential to producing competent, knowledgeable and skilled graduates who can contribute to the skilled workforce in the country. This will assist the Higher Education Institutions (HEIs) to ensure that their graduates own skill sets needed to work in the 4IR era. However, studies on students' readiness and preparedness for the 4IR in developing countries such as the Sultanate of Oman are still lacking. Therefore, this study investigates students' readiness level and preparedness for the 4IR. The findings of this study will benefit the HEIs policymakers, administration, faculties, departments, industries and society at large since they will be informed of the student's readiness and preparedness toward industry 4.0.

The authors adopted the measures from the same context as previous studies in this study. The questionnaire was divided into three sections; the first part described the purpose and introduction of the search with the surety to keep the data confidential. The second part consisted of demographical information like gender, education. The last parts consisted of four subsections, question items in these parts are based on the related previous study. Characteristics consisted of 14 items, knowledge consisted of 18 items related to 4IR technologies, Organizational Dimension comprised of four items related to academic programs, curriculum and training. Preparedness contained two items. The participants have rated all the items in 5-Likert scale.

Results from structural equation modeling showed that students' characteristics, knowledge of 4IR technologies and organizational dimensions significantly impact their preparedness for the 4IR. The study also found that organizational dimensions have the highest impact on students' preparedness. Furthermore, the organizational dimension significantly influences students' knowledge of 4IR technology. Moreover, students' characteristics related to 4IR are significantly affected by their knowledge of 4IR technology and organizational dimension. The findings suggest that HEIs are responsible for increasing the adoption of 4IR, and therefore organizational dimensions such as the academic programs, training, technological infrastructure and others are all critical for preparing students for a better future and should be given a priority.

This study has used academic programs and training to measure the organizational dimension. However, other important factors should be considered, such as technological infrastructure and leadership and governance of HEIs. Second, the current research depends on quantitative data, so future research should implement a mixed methodology (questionnaires, depth interviews, document analysis and focus group) to understand the factors affecting students' readiness for 4IR clearly. Finally, although the 4IR has numerous benefits, it also has challenges in its implementation, so future studies should focus on challenges encountered by different stakeholders in implementing 4IR-related technologies.

The curriculum must include mandatory courses related to IT infrastructure design, user experience programming, electronic measurement and control principles, and programming for data science. HEIs should also foster interdisciplinary knowledge by integrating IT, Engineering, Business and Sciences. Furthermore, the HEIs should develop their infrastructure to have smart campuses, labs, classrooms and libraries to make HEIs a space where knowledge can be generated and innovative solutions can be proposed. This entails HEIs offering necessary hardware, software and technical support because if the HEIs improve their technological resources, students will be capable of using 4IR-related technologies effectively.

The advancement of technology has resulted in the emergence of the Fourth Industrial Revolution (4IR), such as artificial intelligence, blockchain, robotics, cloud computing, data science, virtual reality and 3D printing. It is essential to investigate students' readiness for 4IR. However, there is no study as per researchers' knowledge talked about students readiness in HEIs in the Arab world. This study could be a basis for more research on students' perception of the 4IR covering students from various backgrounds and levels.

There is much debate in the literature about how the performance of Islamic banks (IBs) should be measured. Basically, IBs’ business models are different from that of conventional banks; thus, the performance of IBs should be measured by using a Sharīʿah-based approach. This paper considers zakat (Islamic tax) as an alternative indicator to measure the performance of IBs. This paper aims to examine whether zakat ratios can be used as Islamic performance (ISPER) indicators for IBs besides the conventional performance (COPER) indicators.

The investigation covered a sample of 214 yearly observations of 37 IBs located in Indonesia, Malaysia, Bahrain, Saudi Arabia and the United Arab Emirates for the period 2007–2015. This study used a single-factor congeneric model and confirmatory factor analysis, performed using the AMOS 23.0 software.

The findings assert that the discriminant validity of multi-bank performance, as measured by ISPER [zakat on assets (ZOA) and zakat on equity (ZOE)] and COPER indicators (return on assets, return on equity and operational efficiency in terms of assets), is very high. Hence, ISPER and COPER measurements are valid, either together to measure the multi-performance of IBs from both the Islamic and conventional perspectives, or independently as each measurement is valid to measure the Islamic and conventional performance if it is used separately.

This paper does not investigate whether the findings are constant across time. This represents one of the limitations of this study.

It is strongly recommended that IBs calculate and disclose zakat ratios, particularly ZOA and ZOE, in their annual reports. Researchers and academicians should use these ratios for measuring the ISPER of IBs, either along with COPER or separately.

Empirical evidence is provided in this paper on the development and validity of zakat ratios as ISPER indicators in the Islamic banking industry. Zakat ratios are suitable indicators that can measure IBs’ performance and achieve the goals of IBs as well as those of Islamic economics. Technically, zakat has a dynamic ability to reflect the profitability of IBs. The more the IBs generate profit, the more they pay zakat. Furthermore, the greater the total assets of IBs, the higher the amount of zakat that they should pay. Thus, zakat ratios can be used as profitability measurements as in the case of tax ratios.

This article empirically assesses the extent to which factors rooted in the cultural and institutional framework in sub-Saharan African organisational contexts challenge and resist the penetration of global practices and how these dynamics impact on human resource management (HRM). This article examines whether universalistic perspectives are significant for African HRM. The article discusses the tensions between the contributions derived from local and historical factors and that of other environmental agents to African HRM practice.

The study is based on a survey among 100 practising African HRM executives representing significant organisations in sub-Saharan Africa.

The main findings established that in spite of westernisation and globalising trends in learning and development in Africa, human resource practices are still profoundly embedded in the African cultural fabric. Significant elements of cultures in sub-Saharan Africa pervade organisational processes; such aspects include collectivism and paternalism, which persistently resist change. The article, however, concludes that the resisting parts of sub-Saharan African cultures which are viewed as counterproductive can have positive resonance if constructively deployed.

This article contributes to African HRM literature, a significantly under-researched field. The paper provides an opportunity for African HR managers to be more pragmatic in identifying the contextual issues and aspects of African culture that could be value-adding in a fast-changing managerial field. The findings demonstrate that human resource strategies and policies have specific cultural orientations and reflect the societal predispositions of a particular collectivity; this epitomizes the intertwining of cultural paradigms, political spheres and organisational life in sub-Saharan Africa.

This paper aims to evaluate the impact of Federal University of Bahia’s Business Administration graduate programs on graduates’ competency, career and income development.

It is a descriptive study, for which a survey was applied and the data were analyzed using quantitative techniques (descriptive analysis, factorial analysis, t-test, Mann–Whitney test and regression analysis). Data collection was conducted through an electronic questionnaire sent to the graduates in the period between 1998 and 2012.

The results show that in general, the research participants perceive competency, career and income development after the course. At the same time, a comparison between the graduates of academic and professional axes (courses) was carried out, and in general, there is a certain similarity between perceptions.

This research contributes to the theoretical field on evaluation of graduates, both from a methodological point of view, because of conducted statistical analysis that is complementary to other methods used, and from a practical point of view, as it offers redesign and improvement elements to the program’s curricula and teaching-learning methodologies so that it can maximize competency development, career and income of graduates.

This study explores the reasons behind the popularity of majoring in Public Relations as opposed to Journalism or Digital Media among mass communications undergraduates in Oman. It attempts to gain insight into the factors influencing students’ decision-making process in selecting their major. It explores factors such as choice of major and sources of information that shape students’ knowledge and perception of the majors, using variables such as knowledge of job market, knowledge of curriculum, information sources and personal influences shaping major choice and selection. The study confirms that perception of the job market is a crucial factor in the selection of the majors. It also reveals that family plays a crucial role in influencing students’ decision-making process while choosing a major. The study concludes that strengthening the role of the academic advisor and educating students on course content and learning outcomes can increase the acceptance of less popular majors among communication undergraduates. The study is relevant in the context that the falling numbers of student enrolments in some areas of media studies could lead to a decline in teaching and research activities in those areas, in addition to a possible shortfall of specific skilled professionals in the national labour market pool.