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Article
Publication date: 1 March 2003

Chimay Anumba, Arham Abdullah and Tewedros Fesseha

There are numerous demolition techniques available to the demolition contractor from the well‐known blasting techniques to the less known hydrodemolition techniques. It is…

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Abstract

There are numerous demolition techniques available to the demolition contractor from the well‐known blasting techniques to the less known hydrodemolition techniques. It is essential for the demolition contractor to be aware of the various types of demolition techniques available in the demolition industry and to know their advantages and disadvantages. It is also equally important for the demolition contractor to have a set of criteria to follow in order to arrive at the most appropriate demolition technique to employ on projects. This paper outlines the case study of the demolition of Warren Farm Bridge over the M1 motorway in the UK. The demolition was closely followed from the planning stage until the actual execution on‐site with the co‐operation of the demolition contractors and site agents. The paper also discusses the selection criteria for demolition techniques and as a result some guidelines for selecting a demolition technique have been produced.

Details

Structural Survey, vol. 21 no. 1
Type: Research Article
ISSN: 0263-080X

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Article
Publication date: 13 February 2024

Md Shamim Hossain, Md.Sobhan Ali, Md Zahidul Islam, Chui Ching Ling and Chorng Yuan Fung

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

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Abstract

Purpose

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

Design/methodology/approach

A balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.

Findings

The findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.

Research limitations/implications

The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.

Practical implications

The current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.

Originality/value

To the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.

Details

Asian Review of Accounting, vol. 32 no. 5
Type: Research Article
ISSN: 1321-7348

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Available. Open Access. Open Access
Article
Publication date: 30 March 2020

Sadali Rasban, Adam Abdullah and Aznan Hasan

This paper aims to examine the current practice in Singapore regarding an inheritance issue: disposal of the residual net estate to the bayt al-māl, which is identified as the…

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Abstract

Purpose

This paper aims to examine the current practice in Singapore regarding an inheritance issue: disposal of the residual net estate to the bayt al-māl, which is identified as the Islamic Religious Council of Singapore (Majlis Ugama Islam Singapura, MUIS). The issue arises when the deceased leaves farḍ (fixed-share) heir(s) and/or dhawū al-arḥām (outer family members) but there is no ʿaṣabah (agnatic residuary heir by blood). Farḍ legal heirs are those beneficiaries for whom the Qurʾān prescribes inheritance of a pre-determined share. Disposal of the residual net estate to the bayt al-māl results in a reduction in the share due to the farḍ legal heir or worse, a total loss to the dhawū al-arḥām legal heirs.

Design/methodology/approach

A qualitative approach based on library and case study research has been adopted to elaborate practices that fall under the purview of the Administration of Muslim Law Acts (AMLA), Chapter 3.

Findings

The current practice seems biased against, especially, women and spouses. It creates high dissatisfaction in the community, especially those affected by such practices. This paper elaborates on the practice of residual net estate distribution in Singapore and the contemporary practices of the four Sunni madh-habs – the Ḥanafī, Mālikī, Shāfiʿī and Ḥanbalī jurisprudential schools – in other countries.

Research limitations/implications

In Singapore, Muslim law is defined and implemented by the civil court, not the Syariah Court or MUIS. The recommendation to change from the current classical practice by the Syariah Court and MUIS to the contemporary practice that is relevant to today’s context lies with the civil court and Government of Singapore. The choice for the Syariah Court and MUIS to adopt the contemporary practice as per Ḥanafī School by rule of the court or the government is beyond this research. Zayd ibn Thābit, Caliph Abū Bakr and a small number of companions held the view that the residue net estate asset must go to the bayt al-māl, the current classical practice. The contemporary practice adopted by Sayyidina ʿUthmān ibn ʿAffān, Jābir ibn Zayd and majority of the companions’ view, is not in favour of the residue net estate asset to go to the bayt al-māl; rather they view that it must be returned to the legal heirs.

Practical implications

Awareness in the community in the current controversial practice in Singapore when the residue net estate through the farāʾiḍ law was giving to bayt al-māl instead of returning to farḍ or dhawū al-arḥām in the absence of the ʿaṣabah legal heir as stated in the Inheritance Certificate issued by Syariah Court.

Social implications

To understand the contemporary Muslim law and the practical and just application in today’s Singapore context as supported by the AMLA, Chapter 3.

Originality/value

This is the first study that challenges the current practice by the Syariah Court and MUIS in Singapore, thereby endeavouring to restore justice to the community.

Details

ISRA International Journal of Islamic Finance, vol. 12 no. 1
Type: Research Article
ISSN: 0128-1976

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Article
Publication date: 11 February 2021

Syed Adil Shah, Maqsood Hussain Bhutto and Sarwar M. Azhar

The purpose of this study is to integrate and synthesize the Islamic marketing literature, understand the phenomenon and related concepts and provide suggestions for future…

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Abstract

Purpose

The purpose of this study is to integrate and synthesize the Islamic marketing literature, understand the phenomenon and related concepts and provide suggestions for future research.

Design/methodology/approach

The study uses an integrative review method that emphasizes summarizing and synthesizing the previous literature related to a phenomenon.

Findings

The findings indicate the emergence of five major themes, namely, Islamic marketing and its perspectives, activities in Islamic marketing, opportunities, controversies and challenges in Islamic marketing, Islamic principles and determinants of consumers’ behavior and awareness toward Islamic products. Each of the major themes consists of sub-themes discussed in detail in the results and discussion sections.

Research limitations/implications

Like other studies, this integrative literature review has some limitations. These include the methodology undertaken, the lack of explanation of inter-relationship among themes and lack of Islamic theory-based review. These limitations lead to future research directions.

Practical implications

Marketing managers need a thorough understanding of the Islamic standards and need to develop strategies. Further, there are inter-differences among Muslims, which need to be thoroughly understood by managers. Moreover, marketers can effectively use advertising in creating awareness and increasing demand of halal products.

Originality/value

This study provides an integrative review of the literature and synthesizes the Islamic marketing literature, which has not been done before.

Details

Journal of Islamic Marketing, vol. 13 no. 6
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 6 August 2019

Aamir Abbas, Qasim Ali Nisar, Mahmood A. Husain Mahmood, Abderrahim Chenini and Ahsan Zubair

Islamic marketing ethics focus on the principles of equity, justice and value maximization for the welfare of society. These ethics play a vital role in elevating the standards of…

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Abstract

Purpose

Islamic marketing ethics focus on the principles of equity, justice and value maximization for the welfare of society. These ethics play a vital role in elevating the standards of customer behavior. The strategy of focusing customer is now considered as important element because of rapidly changing marketing trends in Islamic banks. Therefore, the purpose of this study is to find out the important features of Islamic marketing ethics and identify their effect on customer’s satisfaction in Islamic banking.

Design/methodology/approach

This study is descriptive and quantitative. Data were collected from 1000 customers of Islamic banks by applying convenient sampling technique. Smart PLS was used to check the scale validation by confirmatory factor analysis. To test the hypotheses, structural equation modeling technique was used.

Findings

Results enlightened that Islamic marketing ethics play a significant role in enhancing the customer’s satisfaction. Islamic banks should focus on marketing mix along with Islamic and ethical perspectives to improve the customer’s satisfaction level.

Practical implications

This study highlighted that Islamic marketing ethics have great impact on customer satisfaction. Therefore, Islamic banks need to concentrate on the ethical perspective of Islamic marketing in order to develop long term customer relationships. Islamic banks need to revise their marketing practices, and they should align their marketing tactics with ethical Islamic boundaries. They need to design, communicate and enforce the code of Islamic ethics within organizations.

Originality/value

This paper fulfills an identified need to study how Islamic marketing ethics effect customer satisfaction.

Details

Journal of Islamic Marketing, vol. 11 no. 4
Type: Research Article
ISSN: 1759-0833

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Publication date: 19 December 2016

Mehree Iqbal and Nabila Nisha

This study aims to explore the presumed relationship between religion and purchase behavior of consumers in the context of Bangladesh.

Abstract

Purpose

This study aims to explore the presumed relationship between religion and purchase behavior of consumers in the context of Bangladesh.

Methodology/approach

This research is divided into two main parts. In the first one, the authors reviewed some of the most important studies relative to religion and marketing and those specifically relative to Islamic marketing. In the second part, this research shows the findings of a structured questionnaire administered to a sample of Muslim consumers currently residing in the capital city of Bangladesh – Dhaka. The questionnaire also sought to find out the respondents’ attitude towards the modern marketing tactics, in terms of the physical and visual appearance of local products, their perception of religious principles in the purchase decision and their attitude towards imported products of non-Muslim countries.

Findings

Results of this study highlight that religion often represents an essential reference point in influencing the perception and purchase behavior of consumers in the context of Bangladesh. This implies that marketing strategies based on Islamic ethics is going to be quite instrumental in order to reach out to the consumers in Muslim countries. As such, there is largely a strong positive relationship between religion and the purchase behavior of Muslim consumers.

Research limitations/implications

The lack of research on Islamic marketing limits the intensity of arguments in this study. For this reason, the literature review is not completely exhaustive. A small sample size has also been used due to time and resource constraints. Future research can be done on a bigger sample size of Bangladesh or other Islamic countries across the world. Other research avenues may include the study of Islamic marketing mix and exploring the factors that can influence non-Muslim consumers to select products and services based on Islamic ethics.

Practical implications

It is very important for businesses to introduce healthy practices in countries like Bangladesh and this can be rightly achieved through the use of Islamic marketing. Furthermore, the use of Islamic ethics in marketing strategies can eventually influence the religious perception of consumers and make them loyal towards any brands, products, and services in the context of Bangladesh.

Originality/value

The chapter draws attention to Bangladesh as one of the potential markets where the concept of Islamic market mechanism can be established. It also highlights the challenges that global marketers can face with Islamic marketing in Muslim countries like Bangladesh. Besides, it is the only study to date that focuses upon the relationship of religion, marketing, and consumer behavior for consumer products of the manufacturing industry.

Details

Advances in Islamic Finance, Marketing, and Management
Type: Book
ISBN: 978-1-78635-899-8

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Article
Publication date: 11 June 2018

Ajayeb Abu Daabes

This paper aims to provide insights on Islamic marketing (IM) through discussing a number of controversial questions and paradoxes to understand deeply this new wave.

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Abstract

Purpose

This paper aims to provide insights on Islamic marketing (IM) through discussing a number of controversial questions and paradoxes to understand deeply this new wave.

Design/methodology/approach

The paper is conceptual in nature. It is based on several assumptions of IM concepts and implications that were originated from literature. Couple of arguments were addressed deeply: the contradiction between conventional and IM, and the success of the non-Muslim companies before the emerging of IM, the importance of IM in the current era, the nature of the lens that is used in understanding IM and Islam as marketing tool or IM as a tool to promote Islam. Extensive debates were introduced through critical analysis and comparisons between various perspectives.

Findings

The paper presents the following key arguments: there is no apparent difference between conventional marketing and IM, as it is built on the core conventional marketing principles besides the Muslim Shariah and practices. Practitioners should focus on understanding the Muslim markets in context to particular practices and perceptions of that specific market. Islam does not need to be promoted by IM as huge sources are available; moreover, Islam is not a mere marketing tool, but a backbone to prevail the IM field.

Originality/value

The paper contributes to this new trend by introducing and analyzing paradoxes of IM. The discussion of the proposed controversial questions opens the door for new understanding of different perspectives for IM.

Details

Journal of Islamic Marketing, vol. 9 no. 2
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 7 March 2016

Sarah Turnbull, Liza Howe-Walsh and Aisha Boulanouar

The purpose of this paper is to bridge the gap between previous examinations of advertising standardisation and consideration of Islamic ethics to develop a better understanding…

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Abstract

Purpose

The purpose of this paper is to bridge the gap between previous examinations of advertising standardisation and consideration of Islamic ethics to develop a better understanding of how Islamic values influence global advertising strategy.

Design/methodology/approach

This paper is based on a critical review of the literature. The paper presents a conceptual framework which considers both the environmental influences and Islamic ethics which need to be considered when developing advertising strategy in Middle East Islamic States.

Findings

The authors assert the importance of considering Islamic ethics when planning advertising in the Islamic Middle East. In particular, six dominant ethical dimensions are provided for marketing scholars and practitioners to observe: unity (Tawheed), Iman (faith), Khilafah (trusteeship), Balance, Justice or Adl and Free will.

Research limitations/implications

The conceptual model presented provides a useful starting point to generate further academic debate and empirical verification.

Originality/value

The paper extends our understanding of the influence of Islamic ethics on advertising and contributes to the wider marketing standardisation literature by considering religion as a key driver in the debate.

Details

Journal of Islamic Marketing, vol. 7 no. 1
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 1 October 2018

Md Shamim Hossain, Sofri Bin Yahya and Shaian Kiumarsi

The purpose of this study is to examine the link between research and practice within the context of Islamic marketing (IM), an issue which is controversial in the literature. It…

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Abstract

Purpose

The purpose of this study is to examine the link between research and practice within the context of Islamic marketing (IM), an issue which is controversial in the literature. It offers reasonable answers that bridge the gap between research and practice, as well as the way to mitigate it.

Design/methodology/approach

This study uses a critical approach to analytically review the literature on IM, and relates it to research and practice.

Findings

The study finds that the advancement of knowledge on IM necessitates research and practice. There is a gap between research and practice which evolved from decades of objectivity between researchers and practitioners in the field of IM. It is necessary to search for some practicable solutions that can narrow the gap between theory and practice.

Research limitations/implications

The basic limitation of this study is that IM has not yet emerged as a distinct discipline. Hence, there is limited study on IM issues in the context of research and practice.

Originality/value

This study makes essential contributions to the chastisement by research and practice, a theoretically new field of IM subject.

Details

Journal of Islamic Marketing, vol. 9 no. 4
Type: Research Article
ISSN: 1759-0833

Keywords

Available. Open Access. Open Access
Article
Publication date: 21 February 2020

Mohammad Abdullah

This paper aims to analyse the Sharī'ah premises of classical waqf doctrines followed by critically analysing the framework of waqf jurisprudence (fiqh al-awqāf) from a Maqāṣid

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Abstract

Purpose

This paper aims to analyse the Sharī'ah premises of classical waqf doctrines followed by critically analysing the framework of waqf jurisprudence (fiqh al-awqāf) from a Maqāṣid al-Sharī'ah (the higher objectives of Islamic law) perspective. The objective of examining the jurisprudential framework of waqf from a maqāṣid perspective is to contextualise the scope of dynamism and innovation in the modern waqf structure.

Design/methodology/approach

For examining the jurisprudential aspects of classical fiqh al-awqāf with a special reference to Maqāṣid al-Sharī'ah, the paper analyses the classical waqf books and treatises from the four Sunni schools of jurisprudence by employing a textual analysis method.

Findings

The paper finds that the key constituents of maqāṣid are interwoven in the classical discourse of waqf rulings. It finds that in deriving the principles of waqf, the jurists ensured that the essentialities of Maqāṣid al-Sharī'ah are subtly intermingled with the necessary components of fiqhī principles. Deconstructing the applied analogical reasoning of the classical jurists in deriving the waqf rulings, this paper provides recommendations for maqāṣid-oriented application of waqf in the modern context.

Research limitations/implications

This study does not cover either the historical contribution of waqf among the Muslim societies nor does it touch on the empirical aspects of modern waqf. Rather, the focus of the study is limited to analysing the classical jurisprudential rulings of waqf and their distillation process from a Maqāṣid al-Sharī'ah perspective. The study has good implication for modern awqāf, which need to be created, managed and directed in the spirit of Maqāṣid al-Sharī'ah.

Practical implications

The key objective of adopting the maqāṣid framework for the analysis of fiqh al-awqāf in its classical permutations is to learn how to utilise the maqāṣid approach as a baseline for the deduction of new waqf rulings in a contextualised term.

Originality/value

The novelty of the paper lies in its examination of the classical waqf rulings distillation process, and the cogent intersection of Maqāṣid al-Sharī'ah with the principles of fiqh. By delving into the Sharī'ah premises of classical waqf jurisprudence through the lens of maqāṣid, the paper adds an original value and fills an existing gap in the available literature.

Details

Islamic Economic Studies, vol. 27 no. 2
Type: Research Article
ISSN: 1319-1616

Keywords

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