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This paper is aimed to fulfil two purposes. First, this paper aims to review the literature and examine step by step evolution of the Equality Act 2010. Second, this paper will reflect on the guidelines issued for employers by the Equality and Human Rights Commission to address how to manage the risks arising during the current crisis and as organisations continue with planning for eventual return to the workplace and for those who are currently working remotely.

This paper has incorporated an integrative literature review reviews approach that aimed to synthesises secondary data about the literature to serve the aims of the paper in an integrated way.

The introduction of the Equality Act (2010) has made it much more difficult to discriminate against individuals as its coverage is much wider in comparison to any previous legislation. At that point, there were still many exceptions, which permitted discrimination and unequal treatment towards others. Over time, however, the law has become much more strict and developed to counter any discrimination in its attempt to try and eliminate it.

This paper has reflected on both pre- and post-covid developments of The Equality Act (2010) – and discrimination issues for employers.

The article examines Sheikh Ahmad Khatib Al-Minangkabauwi's initial concept of paper money, which in the early 20th century wrote Risala Raf'u Al-Iltibas.

This paper uses a qualitative approach based on the critical extraction analysis that can reveal a set of concepts related to the thoughts of Sheikh Ahmad Khatib Al-Minangkabauwi on paper money.

Through an attentive reading of Sheikh Ahmad Khatib Al-Minangkabawi, the authors can formulate several significant results: First, Ahmad Khatib Al-Minangkabawi applies two methods in studying critically on paper money, namely, the comparative law method and qiyas. Second, Ahmad Khatib believes that paper money has similarities with dinars and dirhams, namely its nominal value function. It is just that the existence of these values is different. Briefly, there are set law consequences for those who used paper money in economic activities, i.e. payment of zakāt on paper money applies when used as business capital.

Sheikh Ahmad Khatib Al-Minangkabawi's work related to paper money is written heavily from the perspective of fiqh. Briefly, it is challenging to describe legal reasoning from work. As a result, articles are also thicker with fiqh analysis.

Sheikh Ahmad Khatib Al-Minangkabawi's view regarding paper money becomes the foundation for the theory of the value of money in Islam. However, it is rarely disclosed. In this regard, this paper can serve as the foundation of the value for money offered by scholars from Indonesia in the early 20th century.

Money is not a commodity. Still, it must be positioned as capital to be productive. It finally becomes why trade is compelling and becomes the most practical reason for paying out zakāt.

It is not easy finding out articles that attempt to reveal the concept of classical ulemas or clerics from Indonesia relating to paper money. This article manages to identify that, and at the same time, becomes a novelty.

The paper seeks to examine the cultural factors that shaped the creation of one of the earliest Islamic banks, discussing the tensions that arise between religious and economic aims.

The paper is a case study of a historically significant institution. The information on which the paper is based was obtained through interviews with participants in the process being analysed, review of archived documents, and observation. Edgar Schein's theory of organisational culture and leadership is employed to provide theoretical structure for the analysis.

The paper shows that creating a new type of organisation – an Islamic bank – in Jordan required special legislation. A study of the development of this legislation reveals that the bank's founder needed to convince both the religious and political authorities and potential investors that the bank would comply with Shari'a principles while at the same time generating profitable business. The outcome was to validate transactions that were Shari'a‐compliant in form but similar in substance to those of conventional banks.

The paper examined one bank, and the findings are not necessarily representative of the experience of other Islamic financial institutions.

The research highlights the problems faced in establishing businesses that seek to follow the moral and economic teachings of Islam. The paper contributes to the ongoing debate about whether it is possible to establish genuinely Islamic businesses within a conventional economy.

This is the first detailed academic study of the creation of an Islamic financial institution to make use of a wide range of documentary and oral evidence, including interviews with insiders.

The purpose of this study is to investigate the effect of the incorporated zirconia (ZrO₂) nanoparticles on the performance of the deposited layer Ni–Cu alloy on steel sheet.

The aim was to produce Ni–Cu–ZrO₂ nanocomposite coatings by electrodeposition technique and estimate the influence of ZrO2 nanoparticles on the performance of Ni–Cu alloy. The surface morphologies and chemical compositions of the deposited layers were assessed using scanning electron microscopy and energy-dispersive X-ray analysis, respectively. Nanoindentation was used as a well-advanced technique for measuring microhardness and Young’s modulus values of different coatings. The corrosion resistance in 3.5 per cent NaCl solution of electrodeposited films has been investigated.

The main conclusion is that the surface morphologies of Ni–Cu–ZrO2 nanocomposite coatings were fine granular compared with Ni–Cu alloy. The corrosion behavior illustrated that the incorporation of ZrO₂ nanoparticles with Ni–Cu film improved the corrosion resistance. Significant improvement was also demonstrated in the hardness of nanocomposite coatings.

The optimized industrial use of steel-coated Ni–Cu alloy with super properties. Consequently, a social benefit can be associated with the reduction in the corrosion rate and increases the microhardness and Young’s modulus.

The results presented in this work are an insight into understanding the incorporation of ceramic reinforcement with metal or alloy films (matrix) on carbon steel using the electrodeposition technique. The development of corrosion resistance of Ni–Cu alloys has been considered as a promising behavior. In this work, a consistent assessment of the results achieved on laboratory scale has been conducted.

This purpose of this article is to examine the Shari'ah scholars' perception of the Shari'ah governance system in Islamic financial institutions (IFIs) particularly of its six major areas, namely, issues of Shari'ah governance; internal framework; roles and functions of Shari'ah board; attributes of Shari'ah board members on independence, competency and transparency and confidentiality; operational procedures and assessment of the Shari'ah board's performance.

The study conducted semi-structured interviews with Shari'ah scholars who are members of the Shari'ah boards in various IFIs. All interview questions were generated, structured and arranged in a way that all the data could be analysed easily through a coding and thematic approach.

The study discovers the different points of view demonstrated by the Shari'ah scholars who were interviewed on several issues, and they have also conceded that there are serious gaps and weaknesses prevalent in all the six major areas of Shari'ah governance. This position acknowledges that there are shortcomings and weaknesses to the existing governance framework which need further enhancement and improvement.

The study offers a useful source of information that may provide relevant guidelines to policymakers and practitioners for future development of Shari'ah governance practices in IFIs.

The study provides fresh data and significant information pertaining to the Shari'ah scholars' perspective on the Shari'ah governance system. This analysis of Shari'ah scholars' opinions of the Shari'ah governance system can also serve to enhance the literature on the topic.

The application of correct contractor selection strategies leads to the selection of a qualified contractor and, as a result, the on-time delivery of the project with the desired quality and within the predetermined budgetary constraints. For this reason, evaluating and qualifying contractors before reviewing the proposed prices has been considered an important issue. One factor that disrupts the project completion process and the failure to achieve pre-planned goals effectively is the occurrence of contractors' disputes and claims in projects. To this end, the present study explores claim-reduction strategies for selecting effective contractors in an uncertain environment to reduce possible problems.

The two-step grey data envelopment analysis (GDEA) approach was used to measure efficiency as a powerful tool in selecting efficient contractors during tenders. This approach can extend the applications of multi-criteria decision-making (MCDM) models. In other words, given some uncertainties, the unavailability of some data, and the problems with the DEA model, the two-step GDEA model was used to rank the contractors. The data confirmed the satisfactory outcomes from the selected model.

The preliminary assessment of contractors is a pre-tendering process and a step in categorizing contractors, excluding contractors lacking required qualifications, and selecting efficient contractors. At first, it will help the employer to exclude inexperienced and unqualified contractors, save resources and time, reduce threats, replace opportunities with threats, and reduce material and non-material costs during the completion of the project until the projects are put into operation. Consequently, this approach reduces claims to a minimum level and increases the organization's effective material and non-material profit.

Oil and gas plans and projects have a significant, sensitive, and decisive role in the economic, social, political, cultural, infrastructural, and all-round development of Iran; This is while most of the financial resources needed to implement the development and programs across the country come from oil revenues. Studies have indicated that despite the importance of these plans and projects, many of them are not completed successfully, and this causes irreparable losses to the country's economy and development in various fields.

1. The findings of this study can be used by organizations to select more effective contractors to assign projects and plans to them.

2. The preliminary assessment of contractors is a pre-tendering process and a step in categorizing contractors, excluding contractors who lack required qualifications, and finally selecting efficient contractors.

3. At first, it will help the employer to exclude inexperienced and unqualified contractors, save resources and time, reduce threats, replace opportunities with threats, and reduce material and non-material costs during the completion of the project until the projects are put into operation.

4. This approach also gives credit to the employer during the execution period and contributes to assessing unqualified contractors and reducing the temptation to hand over the project to an unqualified contractor but with a lower bid price.

5. Consequently, this approach reduces claims to a minimum level and increases the effective material and non-material profit of the organization.

6. Moreover, it provides an extra-organizational evaluation for contractors, motivating them to upgrade their capabilities and optimally allocate material and non-material resources, especially human resources.

The findings of this study can be used by organizations to select more effective contractors to assign projects and plans to them.

The preliminary assessment of contractors is a pre-tendering process and a step in categorizing contractors, excluding contractors who lack required qualifications, and finally selecting efficient contractors.

At first, it will help the employer to exclude inexperienced and unqualified contractors, save resources and time, reduce threats, replace opportunities with threats, and reduce material and non-material costs during the completion of the project until the projects are put into operation.

This approach also gives credit to the employer during the execution period and contributes to assessing unqualified contractors and reducing the temptation to hand over the project to an unqualified contractor but with a lower bid price.

Consequently, this approach reduces claims to a minimum level and increases the effective material and non-material profit of the organization.

Moreover, it provides an extra-organizational evaluation for contractors, motivating them to upgrade their capabilities and optimally allocate material and non-material resources, especially human resources.

The purpose of this study is to examine the legal paradigm of multiple Sharia' board directorship practice from the Sharia' law concept of Maslahah Al-Mursalah (public interest).

It uses a doctrinal research method that relies on the commonly referred sources of Quran and Sunnah, with a specific focus on Maslahah Al-Mursalah and, where applicable, commentaries by contemporary scholars, academics and practitioners as well as translations of classical book of Fiqh. This study scrutinises the polarity of views concerning the distinct Masyaqqah (necessity) surrounding the practice in discussion: the Masyaqqah that encourages and one that discourages the application of the practice.

This study is keen to suggest the industry to adopt a cautious approach and consider exploring a corporate governance framework that appraises the theoretical and practical Sharia' issues concerning its application in cognisance of its adversarial influence towards the sustainability of Islamic banking industry.

Since Murat Unal’s study of multiple Sharia' board directorships in 2009 and 2011, empirical works that scrutinise the practice from the Sharia' law perspective have remained limited or almost non-existent. It is aspired that this study may assist fellow readers and future researchers alike in evaluating and appreciating the divergent views surrounding the application of this practice in Islamic banking.

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

This study aims to investigate the comparative importance of factors influencing the customer shift behavior from conventional to Islamic banking for consumer finance in Pakistan.

First, a comprehensive analysis of the existing literature was conducted to identify a broad range of factors related to customer shift behavior. Through an expert sampling, 14 essential factors were chosen for further investigation. Second, a questionnaire was developed using the analytical hierarchy process (AHP). This questionnaire was then distributed among customers who had previously been using conventional banking services but had made a shift toward Islamic banking. The purpose of this questionnaire was to gather data and insights regarding their motivations and decision-making process behind the shift, and a sample 215 customers are taken in the study.

The results of AHP depicts that the religiosity is a most important factor influencing customers to shift from conventional to Islamic banking, and the second most important factor is pricing. The other subsequent important factors are reputation of the bank, marketing and promotion, service quality, behavior of banks staff, Shariah compliance, management, convenience, fastness and charges/fees. Whereas documentation, ambiance and recommendation are found least important factors to patronize Islamic banking.

The study recommends Islamic banks to create awareness, concentrating on religious factor to have a greater impact on growth of Islamic banking and shrinking of conventional banking. Further, it suggests Islamic banks to apply Shariah-recommended approach of doing business, to help community in best possible way and to launch differentiated marketing techniques to attract customers. It also proposes regulatory authorities to provide facilitation to Islamic banking business by providing level playing field similar to conventional banking, tax equality and conversion of public financing from conventional banking to Islamic banking.

The originality of this study lies in its comprehensive analysis of factors influencing consumer shift behavior from conventional to Islamic banking in the context of consumer finance in Pakistan. By using the AHP, the study provides a structured approach to understanding the relative importance of these factors. This is the uniqueness of the paper that it applies the AHP for the analysis. Furthermore, the study offers practical implications for Islamic banks and regulatory authorities to effectively address and capitalize on this consumer shift trend.

In the analysis of Third World economic and rural development, Malaysia represents an intriguing and somewhat special case. Many applaud the impressive growth registered since independence and particularly in recent years; as Vokes testifies, Malaysia is “one of the most successful cases of economic development in the Third World.” It has managed a structural transformation of its economic base from one relying on primary commodities to one in which manufacturers now play a central role; not denying the intermittent problem of fluctuating growth and uneven development.