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This paper aims to prepare alkyd protective paint by using modified alkyd with 3,6-dichloro benzo[b]thiophene-2-carbonyl glutamic acid (DCBTGA) as a source of dicarboxylic acid and evaluating their anticorrosive properties compared with those of unmodified alkyd coatings for steel protection.

Short, medium and long oil alkyds, which represented as (0, 10, 20 and 30% excess-OH) according to the resin constants (Patton, 1962), were prepared through a condensation polymerization reaction via a solvent process in a one-step reaction. The modification of alkyd was carried out by using DCBTGA as a source of dicarboxylic acid. The prepared modified alkyd was confirmed by IR and NMR spectral analysis. The physicochemical, mechanical and anticorrosion performance properties of the considered modified coating formulations against unmodified blank coating were studied to confirm their application efficiency.

The best results in terms of physicochemical, mechanical and anticorrosion performance properties were found according to the following of this order activity: 30 replacements of the modifier (DCBTGA) for each hydroxyl continent were 30% Ex-OH > 20% Ex-OH > 10% Ex-OH > 0% Ex-OH, compared with that formulation containing unmodified alkyd, especially with increasing the modifier percent.

The prepared DCBTGA-modified resins can be used for different applications based on the type of alkyd and application.

This paper aims to investigate the influence of the determinants (pricing, type of structure, Shariah auditing, Shariah risk and Shariah documentation) and the sukuk legitimacy among Islamic financial institutions using a qualitative approach. The paper further explained the significance of the determinants on legitimacy, evaluated the relationship between sukuk characteristics and sukuk legitimacy and examined the moderating effect of Shariah Supervisory Board (SSB) on the relationship.

The study used a purposive sampling technique to select the target respondents required for the survey (semi-structured interview). This technique is applied by selecting members of SSBs among Islamic financial institutions. A total number of ten members are selected as the sample size for the study based on their experience and basic knowledge of Fiqh Al-Mua’malat and its application in Islamic financial institutions.

The findings revealed that the determinants have a significant impact on the sukuk legitimacy, meaning that there is a positive and significant relationship between the determinants and the sukuk legitimacy. In addition, this study indicates the empirical evidence of the moderating effect of SSB on the relationship between the determinants and the sukuk legitimacy.

This study has added to the literature by examining the determinants of sukuk legitimacy while evaluating the moderating effect of SSB on the relationship. Besides, this might add benefits to the numerous Islamic financial institutions relating to the amendment of its regulatory frameworks with the view to pushing the sukuk market investors to move toward asset-backed structure. In addition, the SSB in central banks must also focus its attention regarding the sukuk legitimacy and its application among the various Islamic financial institutions.

This study has added a new discussion to the body of knowledge, i.e. examining the sukuk legitimacy and its relationship with sukuk determinants; hence, an approach that is not widely discussed in the previous studies. Furthermore, conducting such research in the field of Islamic finance provides novelty in the literature among both emerging and developed economies including Malaysia. This is because to the best knowledge of the researchers, there was no empirical study (within the literature) that combined these variables and evaluated their empirical significance. Accordingly, this would enlighten the Islamic Ummah and propel the society’s intensity toward contributing to knowledge and might further provide clarification on the determinants and the sukuk legitimacy to prospective scholars, precisely on the moderating effect of SSB on the relationship between determinants and legitimacy of sukuk.

The Gulf Cooperation Council (GCC) of countries has some of the highest electricity consumptions and carbon dioxide emissions per capita in the world. This poses a direct challenge to the GCC government’s ability to meet their CO₂ reduction targets. In this review paper the current household electricity consumption situation in the GCC is reviewed.

Three scenarios for reducing energy consumption and CO₂ emissions are proposed and evaluated using strengths, weaknesses, opportunities and threats (SWOT) as well as the political, economic, social, technical, legal and environmental (PESTLE) frameworks.

The first scenario found that using solar Photovoltaic (PV) or hybrid solar PV and wind system to power household lighting could save significant amounts of energy, based on lighting making up between 8% to 30% of electricity consumption in GCC households. The second scenario considers replacement of conventional appliances with energy-efficient ones that use around 20% less energy. The third scenario looks at influencing consumer behavior towards sustainable energy consumption.

Pilot trials of these scenarios are recommended for a number of households. Then the results and feedback could be used to launch the schemes GCC-wide.

The proposed scenarios are designed to encourage responsible electricity consumption and production within households (SDG12).

All three proposals are found viable for policymakers to implement. However, to ensure successful implementation GCC Governments are recommended to review all the opportunities and challenges associated with these schemes as laid out in this paper.

This paper aims to present the capacitance characterization of tapered dielectrophoresis (DEP) microelectrodes as micro-electro-mechanical system sensor and actuator device. The application of DEP-on-a-chip (DOC) can be used to evaluate and correlate the capacitive sensing measurement at an actual position and end station of liquid suspended targeted particles by DEP force actuator manipulation.

The capability of both, sensing and manipulation was analysed based on capacitance changes corresponding to the particle positioning and stationing of the targeted particles at regions of interest. The mechanisms of DEP sensor and actuator, designed in DOC applications were energized by electric field of tapered DEP microelectrodes. The actual DEP forces behaviour has been also studied via quantitative analysis of capacitance measurement value and its correlation with qualitative analysis of positioning and stationing of targeted particles.

The significance of the present work is the ability of using tapered DEP microelectrodes in a closed mode system to simultaneously sense and vary the magnitude of manipulation.

The integration of DOC platform for contactless electrical-driven with selective detection and rapid manipulation can provide better efficiency in in situ selective biosensors or bio-detection and rapid bio-manipulation for DOC diagnostic and prognostic devices.

The purpose of this paper is to find applicable Islamic pricing benchmarks (IPBs) instead of the market interest rates which are currently used in Islamic finance as benchmark.

The suggested model (Islamic pricing benchmark model (IPBM)) obviously reveals the feasibility and practical effectiveness of a substitute to London Interbank Offered Rate (LIBOR) and as an evaluator tool to suggested investment projects. The model is a suggested mechanism which could be used as an alternative choice to the conventional borrowing based on the forbidden Riba or on interest. The suggested IPBM depends on estimating the rate of return for any project on consideration of the cash flows in future which is expected to be relative to the invested capital.

The IPBM approach might be applied to financial tools, where the fund owner bears the loss since it is not because of negligence. An instrument to help identify the investment for target rates of return (as an alternative choice to LIBOR) to identify a breakeven point based on expected cash flows for the project to be financed instead of based on seeking the indicators of interest or Riba (as LIBOR). This feature of the IPBM model as an Islamic benchmark renders it as a Shariah pricing mechanism for the Islamic financial products.

The IPBM could be used as a financial instrument to assist in identifying the investment for the target return rates to determine a breakeven point based on expected cash flows for the project to be funded instead of being based on seeking the interest indicators or Riba (as LIBOR). This feature as an Islamic benchmark is considered as a Shariah pricing mechanism for the Islamic financial products. In particular, the proposed model incorporates the Shariah parameters. In that, it is hoped that the Islamic financial instruments will be more comprehensive in their Shariah compliance and thereby may bring more credibility to the Islamic financial system in general.

This paper highlights several important issues related to the IPBMs in Islamic financial institutions which are not widely discussed among researchers. This study contributes to finding an alternative IPB for the Islamic financial products which is currently using the conventional interest rate (LIBOR) as its benchmark. The current study provides empirical evidence for the possibility of relying on the IPBM as an Islamic benchmark to price Islamic financial transactions.

Employee participation in budgeting enhances motivation and commitment, leading to better performance by enhancing ownership. Within Iraqi higher education institutions (HEIs), the current investigation delves into the influence of participative budgeting on managerial performance. Drawing upon goal-setting theory, this study discerns budget goal commitment as a mediating variable while also examining directive leadership as a moderator in the dynamics of this association.

The current study used partial least squares structural equation modelling (PLS-SEM) using SmartPLS 4.0. 373 questionnaires were collected from managers in Iraqi public universities, with 58.37% responding.

The findings show that budget goal commitment partially mediates the connection between budget participation and managerial performance. Furthermore, the results showed that directive leadership increases the positive associations between budget goal commitment and managerial performance.

This study expands the existing literature by shedding light on the mediating role of budget goal commitment and the moderating influence of directive leadership. It also enriches the discourse in management accounting by providing a more elucidation of how employee involvement in the budgeting process enhances managerial performance.

The role of financial institutions and financial intermediaries in fostering economic growth (ECO) by improving the efficiency of capital accumulation, encouraging savings, and ultimately improving the productivity of the economy has been well established by the researchers. The reforms in the financial sector worldwide during the 1980s and 1990s were aimed at ushering in greater efficiency and more competitiveness.

The impact of financial market freedom (MF) on the overall development of the financial sector and thereby the growth in an economy is one of the most important considerations for policymakers over the years. This chapter aims to examine the causal relationship between financial MF and ECO in the Indian economy in the post-reform period.

Despite the increasing demand for renewable energy (RE) as a low-carbon energy source, the transition to RE is very slow in many regions, including Oman, the case country for this study. It is critical to offer strategic insights to energy supply chain participants towards the sustainable transition to renewable energy (STRE). The purpose of this study is to identify viable RE sources in Oman as a case study of a GCC member country, develop a comprehensive framework of STRE, and suggest future research opportunities.

The paper addressed this problem through a country/regional study of Oman by conducting a systematic literature review (SLR) of RE-related peer-reviewed publications spanning over 21 years from January 2000 to February 2021. The qualifying articles are evaluated using template analysis qualitatively to identify viable renewable energy sources, build a holistic framework of STRE and recommend future research opportunities.

Findings confirm the potential of solar, wind, biomass and geothermal energies driven by environmental, economic and social sustainability concerns. However, results suggest that to fast-track the STRE, more emphasis should be accorded to solar and wind energies owing to the geographical composition of Oman. Findings reveal that policies and regulations, advanced and cost-effective technologies, subsidy regimes, grid connectivity and capacity, storage capacity and land availability influence the STRE. Gaps in the literature are identified from the results to clarify and suggest future research opportunities.

To the best of the authors’ knowledge, this is the first study that conducted an SLR that was evaluated using the template analysis technique to build a novel and updated framework that facilitates a crystalline understanding of STRE to guide policymakers and professionals in strategic decision-making.

This paper addresses the strategic and policy challenges facing technological transformation and productivity increase in the Sudan. It examines the various factors which influence agricultural technology adoption decisions as well as the constraints facing the agricultural sector in the Sudan. The paper also demonstrates that complexity and linkages of the various technology adoption factors represent real challenges in future technology management in the Sudan. Finally, a number of findings emerge which outline the key issues relating to the effective management of technological transformation in the Sudan and other similar African countries.

Previous RMIL versions of the conjugate gradient method proposed in literature exhibit sufficient descent with Wolfe line search conditions, yet their global convergence depends on certain restrictions. To alleviate these assumptions, a hybrid conjugate gradient method is proposed based on the conjugacy condition.

The conjugate gradient (CG) method strategically alternates between RMIL and KMD CG methods by using a convex combination of the two schemes, mitigating their respective weaknesses. The theoretical analysis of the hybrid method, conducted without line search consideration, demonstrates its sufficient descent property. This theoretical understanding of sufficient descent enables the removal of restrictions previously imposed on versions of the RMIL CG method for global convergence result.

Numerical experiments conducted using a hybrid strategy that combines the RMIL and KMD CG methods demonstrate superior performance compared to each method used individually and even outperform some recent versions of the RMIL method. Furthermore, when applied to solve an image reconstruction model, the method exhibits reliable results.

The strategy used to demonstrate the sufficient descent property and convergence result of RMIL CG without line search consideration through hybrid techniques has not been previously explored in literature. Additionally, the two CG schemes involved in the combination exhibit similar sufficient descent structures based on the assumption regarding the norm of the search direction.