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Drawing on the resource-based view, ecological modernization theory and upper-echelon theory, this study aims to explore how green manufacturing practices (GMGP) affect the sustainable performance of small and medium enterprises (SMEs).

It also examines the mediating role of green innovation (GIN) and the moderating role of managerial discretion (MD). To test the hypothesized model, the data was collected from 394 manufacturing SMEs though survey and analyzed using SPSS and AMOS (SEM).

The results provide evidence for the positive relationship between GMGP and corporate sustainable performance (CSPR), mediated by GIN. Furthermore, the presence of MD enhances the positive effect of GMGP on CSPR through GIN. Thus, this study enhances the understanding of the relationship between GMGP and CSPR, including its underlying mechanism and conditional effects.

This study collected sample from SMEs located in Punjab province of Pakistan which represents majority of the SMEs; however, future research can take data from other province and with large sample size.

The findings highlight the significance of GMGP and GIN in the manufacturing sector for attaining CSPR goals. GMGP guides business leaders to be more inclined toward the energy and resource consumption as well as waste generation within their organizations which lead to improved CSPR outcomes.

The findings of this study make significant contributions to the existing literature, shedding light on the dynamics between GMGP and CSPR. Moreover, the study offers managerial implications for organizations aiming to enhance their sustainable performance by implementing effective GMGP.

The hospitality industry has been debating the merits of sustainable tourism for some time, but more and more people are becoming interested in regenerative tourism. The concept of regenerative tourism goes beyond that of sustainable tourism in that it seeks to restore and regenerate both the natural environment and the communities in which it operates. The Chinese hospitality industry has been expanding at a rapid rate and has the potential to adopt practices that are associated with regenerative tourism. This chapter investigated the hospitality industry of China and the shift from sustainable tourism to regenerative tourism. Consumer expectations, government programmes, and AI are driving this shift from sustainable to regenerative tourism. Despite the challenges of transitioning tourism from sustainable to regenerative, many Chinese initiatives and programmes are helping the environment and communities.

This book is essential for anyone in artificial intelligence (AI) and destination management in the tourism industry or government. The book includes both theoretical and practical writings for stakeholders. In all chapters, we provide titles including AI, regenerative and green destinations, sustainable tourism, tourist motivations and expectations, good examples of smart destinations and regions, the regeneration of the tourism industry via AI, rethinking tourism activities and products, current issues in robots, self-service technology, effect of pandemic on smart destinations, sustainable gastronomy and regenerative tourism and tourism issues are discussed in the management plans of the centralisation. This book provides cases and empirical studies that deal in depth with the current situation, challenges, solutions and future strategies after technological development of tourism and increasing interest on smart destinations from a responsible perspective, for readers with an equitable interest or involvement with the organizations in inquiry.

This paper aims to report a prototype of a reliable method for rapid, sensitive bacterial detection by using a low-cost zinc oxide nanorods (ZnONRs)-based electrochemical sensor.

The ZnONRs have been grown on the surface of a disposable, miniaturized working electrode (WE) using the low-temperature hydrothermal technique. Scanning electron microscopy and energy dispersion spectroscopy have been performed to characterize the distribution as well as the chemical composition of the ZnONRs on the surface, respectively. Moreover, the cyclic voltammetry test has been implemented to assess the effect of the ZnONRs on the signal conductivity between −1 V and 1 V with a scan rate of 0.01 V/s. Likewise, the effect of using different bacterial concentrations in phosphate-buffered saline has been investigated.

The morphological characterization has shown a highly distributed ZnONR on the WE with uneven alignment. Also, the achieved response time was about 12 minutes and the lower limit of detection was approximately 103 CFU abbreviation for Colony Forming Unit/mL.

This paper illustrates an outcome of an experimental work on a ZnONRs-based electrochemical biosensor for direct detection of bacteria.

The construction industry is considered one of the most dangerous industries especially in developing countries such as Egypt. Although safety in Egypt is regulated by mainly four pivotal legislations, namely, Law No. 12 (2003) and Ministerial Decrees No. 211, 126 and 134, construction accident records in Egypt are high. Accordingly, this paper aims to develop a framework to activate the health and safety regulations in the Egyptian construction industry.

To achieve this aim, a research methodology consisting of a literature review and a survey questionnaire was developed to accomplish three objectives. First, a literature review was used to identify the causes of site accidents and strategies adopted in different countries to improve and enforce safety, safety roles of stakeholders. Second, a survey questionnaire was conducted with a representative sample of large- and medium-sized construction firms in Egypt to examine their perception of the causes of site accidents. Finally, a framework was developed to activate the health and safety regulations in the Egyptian construction industry.

The research identified 16 causes of construction site accidents. These causes were classified into three categories based on the party responsible for the occurrence of site accidents, namely, workers, organization management and government. Results of data analysis showed that “lack of housekeeping” and “lack of governmental inspection for safety” were ranked the highest causes of site accidents in the Egyptian construction industry, whereas “inefficiency of old safety equipment or no safety equipment at all” and “reluctance to input resources for safety” were ranked the least causes.

This research provides valuable information about the nature of the construction industry with a particular focus on site accidents, causes and impacts of construction site accidents. The study highlighted the safety roles of the Egyptian Governmental bodies in Egypt to improve and enforce safety. The research tackled a topic that received scant attention in construction literature especially in the Egypt context. The framework presented in this paper represents a synthesis that is important and adds value to the knowledge in a manner that has not previously occurred in the Egyptian construction industry.

This study examines whether manipulation in attributes of corporate narrative disclosures and the use of graphical representations can bias non-professional investors' judgment towards firms' future performance, in an emerging market context.

The authors conduct three different experiments with a 2 × 2 between-subjects design, using accounting and finance senior undergraduate students to proxy for the non-professional investors.

Results show that simple (more readable) disclosures improve non-professional investors' judgment towards firms' future performance. In addition, it is found that non-professional investors are prone to a recency effect from the intentional ordering of narrative information, when using complex (less readable) narratives. However, no primacy effect is found, when using simple (more readable) disclosures. The results further provide evidence that the inclusion of graphical representations, along with the manipulated narrative disclosures, can moderate the recency effect of information order, when using less readable and complex narrative disclosures.

The results reveal that although the content of corporate disclosures can be objective, neutral and relevant, manipulation in textual features and the use of graphical presentations, can interact to impact how non-professional investors perceive and process the disclosed information. This study provides an Egyptian evidence regarding this issue, as the majority of prior studies concentrate on developed capital markets. In addition, it contributes to prior studies evaluating the appropriateness of the Belief Adjustment Model predictions about the effect of textual presentation order on decision-making, by providing evidence from an emerging market.

Results attempt to increase the awareness of investors and encourage them to use multiple sources of information to avoid the probable bias that can result from management's manipulation of narratives. In addition, the study could be of interest to regulators and standard-setters, where the results reveal the need for guidelines and regulations to guide the disclosure of narrative information and the use of graphical information in corporate reports.

To the best of the authors' knowledge, this is the first study to examine the effect of two impression management strategies in narrative disclosures (readability and information order), along with the use of graphical representations, on non-professional investors' judgment in an emerging market, like Egypt.

This paper aims to show that zakat solves the collective action problem by changing the framework of giving. An additional purpose of this paper is an attempt to fill a critical gap in the Islamic economics literature. This gap concerns the nature and role of zakat in effectively delivering aid to those in need while mitigating the potential for free riding. There is also a general gap in the current literature on Islamic economics that the issues of zakat and charity have not received the same attention as the focus remained mostly on money, banking and the issues of interest and usury. The paper is also an attempt to provide a refocus.

This paper attempts to build an argument to show how zakat can function as a unique solution to the free-rider problem in voluntary charity. The author’s argument is based on a precise theoretical framework, namely the “free-rider problem,” and how zakat can function as a unique solution to this problem. The author also uses game theory to show how reputation can lead to cooperation in a repeated game. The author uses an example from Pakistan to show how reputation can be a disciplinarian of zakat collection organizations.

Zakat solves both the free-rider problem in ordinary charity and the coordination problem between members in a large group. The free-rider problem is solved by changing the very framework of giving and the coordination problem between Muslims around the globe disappears because the rates and details of levying zakat are centrally created based on divine revelation.

This paper presents an important topic as it addresses one of the most popular giving practices in Muslim societies, called zakat. It also provides a framework in examining the meaning and function of zakat in Muslim societies.

This paper aims to document international evidence of the impact of a board-level governance bundle [size, independence, CEO duality, gender diversity and sustainability committee (SC)] on sustainability reporting (SR) and, separately, on its three dimensions (economic, environmental and social).

The sample includes 370 listed firms from 50 countries. A GRI standards-based disclosure index was constructed to quantify SR across various reporting media.

The baseline findings show that SC positively affects SR and its three dimensions. Board size also has a significant and positive impact on SR and two of its dimensions (economic and social). Similarly, board independence and CEO duality have a significant but negative association with SR and the same two dimensions. Finally, board gender diversity has no significant impact on SR and all its three dimensions.

The findings that only SC significantly influences SR, and its three dimensions, have important implications for corporate governance reforms internationally to improve SR in countries where such committees are not yet part of the board of directors’ sub-committees.

Overall, this study contributes to board characteristics–SR literature and holds significant theoretical and practical implications.

The purposes of this paper are threefold. First, it aims to argue normatively how Shari’ah precepts governing Takaful operations are translated into (rightfully) different accounting and reporting of Takaful operators. Second, it provides a critical review of the available and applicable accounting and reporting standards and guidelines related to Takaful in the Malaysian context. The third objective which constitutes the empirical piece of this paper centred on the basic numerical evidence obtained from the survey of final-year accounting students with regards to their ability in identifying the basic (dis)similarities in accounting and reporting between Takaful and insurance based on the published financial statements.

A mixed-mode research approach was adopted covering archival document reviews and focused group survey.

Findings are arguably informative and relevant to diverse stakeholders. First, the missing jigsaw puzzle representing accounting and reporting in the Takaful literature is uncovered by extending the explanations of Takaful-insurance conceptual and operational differences to that of accounting and reporting. The essence primarily lies on the different operational set-up attributed to the elements of gharar, maisir and riba. Second, the comparative analysis of accounting and reporting rules indicates that AAOIFI standards are less detailed in terms of accounting treatment over certain areas of Takaful operations (e.g. Re-Takaful), but these are more holistic, focused and specific in some other relatively important reporting areas reflecting the unique nature of Takaful operations. Third, findings based on the Malaysian Takaful accounting and reporting guideline suggest that accounting and reporting between Takaful and insurance are perceived to be a coin having monographic characteristics on both sides.

The research explicitly extends and highlights the impact of Shari’ah precepts governing Takaful’s operational nature on its accounting and reporting. It also provides empirical evidence on the nature of Malaysian-based Takaful accounting and reporting guidelines which mirror its insurance counterpart.