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The purpose of this paper is to provide evidence on the relationship between artificial intelligence (AI) and financial inclusion to achieve sustainable development goals (SDGs), an agenda set by United Nations for 2030. Financial inclusion is an enabler of 8 of the 17 SDGs. This paper emphasizes the introduction of AI in the financial sector, which is indispensable for achieving financial inclusion and plays a crucial role in the achievement of SDGs.

This study adopts qualitative research methodology to highlight the significance of AI in achieving high levels of financial inclusion in an economy. Both narrative and comparative approaches are used to provide empirical evidence for reaching the UN SDGs target through AI-assisted financial inclusion.

AI implementation in finance enables people to take part in the formal financial sector and thus, enhances economic growth and reduces poverty.

This research is limited in its data. Only five top AI applications are chosen and comparison is made between two countries only. Future research should consider it as an established concept and include more data to strengthen the evidence.

The results of this paper will help policymakers convince governments and institutions to put their efforts toward AI implementation in financial infrastructure of countries.

This research is unique in providing real-life examples and cases demonstrating the significance of AI implementation in the financial sector. Recent literature lacks evidence on the relationship of AI, financial inclusion and SDGs. This study adds to the existing literature by compiling data on top AI applications and comparing the performance of countries in achieving financial inclusion with the help of AI.

The aim of this current study is to investigate the effects of knowledge management capabilities – knowledge infrastructure capability and knowledge processing capability – on organizational agility and business performance. This study also examines organizational agility as an underlying mechanism between knowledge management capabilities and business performance relationship.

The data were collected from one hundred and sixty-nine organizations. Partial least squared (PLS)–based structural equation modeling (SEM) technique was employed to test the study hypotheses. The analysis was performed in WarpPLS 6.0 software.

Results revealed that both dimensions of knowledge management capabilities positively influence organizational agility and business performance. In addition to the direct effect, knowledge management capabilities also have an indirect effect on business performance mediated through organizational agility.

This study attempts to develop an integrated framework to conceptualize a capability–capacity–performance relationship, where it suggests that knowledge management capabilities are important organization-level capabilities which facilitate organizations to develop necessary capacities i.e. organizational agility to successfully perform business activities.

The findings help the managers to understand the contribution of knowledge management capabilities towards business performance. The findings imply that business performance can be enhanced by development of a culture - enabled by a knowledge-oriented structure and technology – that encourages knowledge sharing among employees because when employees are not sharing information, they are prone to repeating the same mistakes which they and other people have already committed. Likewise, strategies such as mentoring cross training, business process empowerment and technical training programs allow employees to gain business knowledge and foster organizational agility.

Novelty of this study is to develop and empirically test an integrated framework of a capability–capacity–performance relationship. It suggests that knowledge management capabilities (firm capability) enable organizations to develop organizational agility (firm capacity) which in turn enhances performance.

The purpose of this paper is to highlight those factors which involve elite class criminals in corporate financial crimes. This research implies the fact that the study of criminal behavior is pivotal for finding out the reasons behind such crimes.

By describing theories of criminology, researchers assess the nature of financial criminals in Pakistan from a theoretical perspective.

Elite-class people commit crimes upon perceiving high benefits and less punishment. Moreover, the social environment contributes greatly to inducing criminal behavior.

Explanation of criminal behaviors provided in the study will be helpful in providing directions for the prevention of such criminal actions in the future.

This research examines the criminal behavior of elite class crimes from the theoretical perspective which will be significant in the prevention of such behaviors.

Against the backdrop of an Indian banking sector that finds itself entangled in the triple deadlock of increasing competition, technological changes and strict regulatory compliance, the study aims to examine the need for reinforcing stringent corporate and risk governance mechanisms as an instrument for improving efficiency and productivity levels.

The authors construct three separate indices, namely, supervisory board index, audit index and risk governance index to measure the governance practices of commercial banks. A slacks-based data envelopment analysis technical efficiency (TE) measure, a variable returns to scale cost efficiency model and Malmquist productivity index are employed to determine TE, cost efficiency and productivity change, respectively. A two-step system-generalized method of moments estimation accounts for the dynamic relationship between governance and efficiency.

The authors show that strict audit and risk governance mechanisms are associated with better efficiency and productivity levels. However, consistent with the free-rider hypothesis, large, independent and diverse boards lead to cost inefficiencies. Strict risk governance structures circumvent the negative effects of high regulatory capital and improve efficiency and total factor productivity. However, friendly boards do not perform efficiently in the presence of regulatory capital, implying that incentives arising from maintaining high levels of equity capital make them more susceptible to risk-taking, and board composition is unable to sidestep this behaviour.

The paper contributes to the literature that explores the linkages between governance, efficiency and productivity. The inferences hold relevance in the post-COVID world, as regulators try to circumvent the additional stress on the banking system by adopting sound corporate and risk governance mechanisms.

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 study aims to discuss the special needs-centric information delivery as a new genre of the academic library services. It also sheds light on the assistive technology used to help blind or visually impaired (BVI) students to access the available digital contents and use online services conveniently. A particular emphasis placed on gaining some insights into BVIs’ perceptions towards the orientation and assistance offered by the access service librarians, as well as any experience in using assistive educational technology for reading and information access.

The authors used semi-structured interview survey to gather the necessary data from 35 BVI university students drawn from the Special Needs Services (SNS) Unit at the UAE University. The interview was concerned with use of library e-resources and online services for doing their assignments, easy-to-use facilities to access the e-resources and main challenges facing them in communicating with the librarians.

The findings revealed that the BVI students considered that the university library does not answer their needs for getting access to digital content and using online services adequately.

The Main Library should cooperate closely with the SNS Unit to get the most benefits from their experience in the BVI-devoted services to develop an efficient library information discovery and delivery to this student group.

There is scarcity of scholarly studies on the pedagogical and information acquisition challenges facing the BVI university students in the UAE higher education. This is the first research study that tackles the experience of the BVI students in using the academic library.

The purpose of this paper is to explain the issues and variables that influence the bureaucracy’s role and work in the transitional period, which is known with its complexity, uncertainty, instability, ambiguity and asymmetry. This paper highlights the transition from theoretical perspective, giving examples from the Polish experience in transition.

This paper describes the changing roles of public bureaucracies in transitional periods by highlighting their ecology with the transitional period and analyzing the determinants of bureaucracy’s role and functions in terms of participation in policy-making policies, providing consultations to executives and elected officials, working as a mediator in communication and acting as an active participant in the development process giving examples from Poland. Finally, it highlights the way the bureaucracy manages its functions and the internal and external variables that constitute various levels affecting this role in the transition.

Bureaucracy is supposed to function naturally and stably in an unstable environment (transition) as its success in doing these functions and helping the new regime to exceed the transition and achieve its goals depends on many variables (bureaucracy capabilities and skills, history, power, experience, the nature of politics and bureaucratic functions, political support, policy environment, knowledge, cohesion, etc.). Most of these variables were demonstrative in the case of Poland.

This paper will be useful for scholars and policymakers interested in public administration role in the time of transition, especially countries that recently have been experiencing the transition.

The purpose of this paper is to consider the heterogeneous relationship among financial development, foreign direct investment (FDI) and economic growth, examining the possible directions of causality among them in both the short and long runs.

A sample of the G-20 countries over the period 1970–2016 is utilized. A vector error-correction model is used to consider the possible directions of causality among financial development, FDI and economic growth.

Results suggest a cointegrating relationship among the three series. Although short-run links among the variables are mostly non-uniform, both financial development and FDI matter in the determination of long-run economic growth.

Attention must be paid to policies that promote financial development. This, in turn, calls for fostering incentives to guarantee continued support to liberalize the economy and promoting capital openness. Additionally, financial infrastructure should be improved to improve financial innovation. The establishment of a well-developed financial market, including well-functioning banks and other financial institutions, can facilitate further investment and an easier means of raising capital to support the activities of FDI. Economic growth can ultimately be elevated through both financial development and FDI.

The study considers a sample of the G-20 countries, which have received relatively little attention in the existing literature. In addition, the study concurrently analyses the trivariate causal relationship among financial development, FDI and economic growth, a topic on which there has been a dearth of research.

The purpose of this paper is to investigate the association between disclosure and seven corporate characteristics which are ownership dispersion, analysts following, audit firm size, leverage, corporate size, profitability, and multi‐nationality.

The paper applies the meta‐analysis technique developed by Hunter et al. in 1982 to a sample of 16 articles published between 1997 and 2006 for the purpose of cumulating and integrating the findings across studies.

The paper shows a significant association between disclosure and audit firm size.

The paper is an extension of previous work of Ahmed and Courtis to the extent that it includes other determinants of disclosure not included in prior works. It also aims at reconciling the inconsistent results of prior studies.

The purpose of this study is to investigate the academic scientists’ scholarly use of information sources, the disciplinary differences in their use and the barriers encountered, particularly while using journals.

A quantitative research design based on the survey method was used to achieve the objectives of this study. A self-administered questionnaire was distributed to all the academic staff of three disciplines – science, life sciences and pharmacy. Together, they constituted 24 departments of the University of the Punjab. This oldest and largest public sector university was selected as a sample.

The findings showed that e-journals, e-reports and online reference sources were frequently used. The disciplinary differences were found with regard to the use of e-journals and e-books. Users of e-journals lacked skills of advanced searching and were not able to determine the quality of e-journals. Respondents faced certain barriers in usage such as payment of e-journal articles not available through the Library, slow internet speed and lack of information literacy instructions program.

Previous researchers conducted studies that were focused mostly on the academic scientists’ perceptions and the extent of electronic information sources’ use. Researchers in Pakistan mostly examined students and research scholars’ use of electronic information sources and very few studies were conducted to investigate academic scientists’ scholarly information seeking behavior. This study is valuable, as it investigated the scholarly use of information sources by academic scientists and particularly disciplinary differences in their use, digital literacy skills and the barriers encountered while using e-journals.