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Article
Publication date: 5 June 2017

M.M. Rahman, Sourav Saha, Satyajit Mojumder, Khan Md. Rabbi, Hasnah Hasan and Talaat A. Ibrahim

The purpose of this investigation is to determine the nature of the flow field, temperature distribution and heat and mass transfer in a triangular solar collector enclosure with…

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Abstract

Purpose

The purpose of this investigation is to determine the nature of the flow field, temperature distribution and heat and mass transfer in a triangular solar collector enclosure with a corrugated bottom wall in the unsteady condition numerically.

Design/methodology/approach

Non-linear governing partial differential equations (i.e. mass, momentum, energy and concentration equations) are transformed into a system of integral equations by applying the Galerkin weighted residual method. The integration involved in each of these terms is performed using Gauss’ quadrature method. The resulting non-linear algebraic equations are modified by the imposition of boundary conditions. Finally, Newton’s method is used to modify non-linear equations into the linear algebraic equations.

Findings

Both the buoyancy ratio and thermal Rayleigh number play an important role in controlling the mode of heat transfer and mass transfer.

Originality/value

Calculations are performed for various thermal Rayleigh numbers, buoyancy ratios and time periods. For each specific condition, streamline contours, isotherm contours and iso-concentration contours are obtained, and the variation in the overall Nusselt and Sherwood numbers is identified for different parameter combinations.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 27 no. 6
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 16 October 2023

Nabil Hasan Saleh Al-Kumaim, Marya Samer, Siti Hasnah Hassan, Muhammad Salman Shabbir, Fathey Mohammed and Samer Al-Shami

The purpose of this study is to understand the situation of hotels and tourism industry in Malaysia during and in post Covid-19 and to mitigate indirect damage caused by COVID-19…

647

Abstract

Purpose

The purpose of this study is to understand the situation of hotels and tourism industry in Malaysia during and in post Covid-19 and to mitigate indirect damage caused by COVID-19 to the hotel business and tourism industry by examining the factors that have an influence on hotel’s customer satisfaction rating and revisit intention through an integration of service quality (SERVQUAL) framework and expectation-confirmation theory (ECT).

Design/methodology/approach

The SERVQUAL and ECT were considered the underpinning theoretical models but are integrated and extended by including a few additional variables. Data were collected from 458 respondents of travelers and hotel customers in Malaysia and analysed by applying partial least squares structural equation model technique.

Findings

The empirical results established that significant positive relationships exist between the three newly emerged independent variables (IVs), namely, hygienic practice, greenness of service and digitalization and hotel customer satisfaction towards hotel revisit intention, and only two variables from SERVQUAL, namely, reliability and assurance, have a significant relationship with hotel customer satisfaction towards hotel revisit intention. The results reveal that customer satisfaction has significant direct effect between above-mentioned IVs and customers revisit intention.

Research limitations/implications

The use of purposeful sampling method in only one country might limit the generalizability of the results. Future research should be planned to duplicate the current study using a sizable sample of participants from multiple countries and include other related factors related to the pandemic phenomena such as safety, hotel location and health value offered.

Practical implications

Theoretical findings imply that service quality is a dynamic theory that should be examined continuously to achieve sustainable and resilient performance in today’s competitive business environment, as some modifications inevitably occur over time and new factors could be emerged. Regarding practical implications, study findings proved the great significance of assurance, reliability, digitalization, greenness and hygienic practices on customer satisfaction towards intention to revisit to hotel. Therefore, it is critical for hotel management to retain hotel business industry in a way that fits and matches customer’s health protection, meets customer’s newly prompted expectations and needs and ensures resilience during unsettled times.

Originality/value

This study is unique as the newly emerged variables are included in the research framework, and thus it helps to close the literature gap by introducing an integrated SERVQUAL and ECT theoretical model, which rarely performs in this context and can be replicated or extended with validated scales. This study contributes to enhancing hotel and tourism sustainable service quality performance to achieve myriad economic and health values.

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Article
Publication date: 2 December 2019

Hafiz Ali Hassan

The concept of Takaful has a long history. It is linked with the era of Prophet Muhammad 1,400 years ago. The globalization and development of socio-economic systems have made…

1993

Abstract

Purpose

The concept of Takaful has a long history. It is linked with the era of Prophet Muhammad 1,400 years ago. The globalization and development of socio-economic systems have made business activities more complex in response to emerging human needs and requirements. Similarly, Takaful insurance has fully commercialized and become an important indicator of the international financial market. The purpose of this study is to understand the Takaful mechanism and progression of its procedures to date since its inception.

Design/methodology/approach

This study seeks to examine the origin, evolution and historical developments of Takaful mechanism, operations, models and governing framework with extant literature review from previous studies and current practices.

Findings

The modern Takaful insurance first began in Sudan back in 1979. The Takaful operations must abide by the Sharia laws and work under the supervision of the Sharia Supervisory Board. Since its evolution, Sharia scholars have introduced various Takaful models that are going to be explained in this study. Moreover, several Islamic organizations, including the “Islamic Financial Services Board” and the “Accounting and Auditing Organization for Islamic Financial Institutions,” have provided guidelines and supervision to develop and strengthen the Takaful industry further. The study acknowledges Takaful as a growing insurance industry with huge potential and promising future in both Pakistan and the international market.

Practical implications

During the analysis, various deficiencies and loopholes were identified, which are responsible for the unmatched growth of conventional insurance. They can be eliminated with the joint efforts of industrial players, Sharia scholars and Takaful insurance companies. Hence, Islamic scholars and academic researchers are encouraged to develop and modify the current practices of Takaful mechanism according to current market demands and consumer approach. The research efforts will help Takaful operators to develop more innovative Takaful products adhering Sharia compliance. Consequently, it will help to access more consumer market and further enhances the Takaful growth.

Originality/value

This study is an effort to provide a basic understanding of the mechanism of Takaful models. The study helps to comprehend how Takaful models have evolved and been modified over the course of time. Moreover, it provides a base for further development and improvement in current practices of Takaful models, which will result in increased progress for the Takaful industry.

Details

Journal of Islamic Marketing, vol. 11 no. 6
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 8 February 2021

Ika Sari Wahyuni-TD, Hasnah Haron and Yudi Fernando

This study aims to investigate the direct and indirect effects of good governance and fraud prevention on the performance of Zakat institutions.

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Abstract

Purpose

This study aims to investigate the direct and indirect effects of good governance and fraud prevention on the performance of Zakat institutions.

Design/methodology/approach

A theoretical model was developed based on stakeholder theory, and data were collected from Indonesian Zakat institutions through convenience sampling design. In total, 142 data sets were analysed using partial least squares-structural equation modelling statistical software.

Findings

The results showed that good governance and fraud prevention significantly impact the performance of Zakat institutions. Yet, there was no significant influence of the fairness principle of good governance on Zakat performance in either direct or indirect relationships with fraud prevention.

Practical implications

The results indicated that Zakat institutions as trusted agencies should pay more attention to fairness implementations to avoid fraud. Furthermore, fairness is an early signal that accountants can use to detect either fraudulent or mismanaged Zakat distribution.

Originality/value

This paper provides the empirical justification for a theoretical model of Zakat performance that was conceptualized using good governance principles and Sharīʿah forensic accounting principles.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 14 no. 4
Type: Research Article
ISSN: 1753-8394

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Article
Publication date: 6 February 2024

Ting Cui, Shenlong Tang and Siti Hasnah Hassan

Despite the enormous benefits, smart homes (SHs) are still not widely adopted by residents in China. Furthermore, research on the intention to use SHs has overlooked the role of…

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Abstract

Purpose

Despite the enormous benefits, smart homes (SHs) are still not widely adopted by residents in China. Furthermore, research on the intention to use SHs has overlooked the role of family factors. Thus, this study aims to propose a new research model to examine the impact of family factors on the usage intention (UI) of SHs.

Design/methodology/approach

This study collected 265 valid data from potential users of SHs in China using a convenience sampling method. The PLS-SEM method was applied to test the research model and related hypotheses.

Findings

The empirical results confirm the mediating role of optimism (OP) in perceived family support (PFS)/perceived family trust (PFT) and attitude (AT). Unsurprisingly, the results validated the relationship between perceived usefulness (PU), attitude (AT) and UI of SHs through TAM theory. Besides, this study also identified the moderating effect of perceived risk (PR) between AT and UI.

Practical implications

To improve SH adoption, practitioners should focus on family factors and utilize family influence to promote the spread of smart home reputation. Besides, SH practitioners should enhance user trust and reduce perceived risks through technological upgrades and security measures.

Originality/value

Based on the Social Impact Theory and Technology Acceptance Model (TAM), this study is an empirical attempt to explore the impact of family factors on the intention to use SHs, expanding the research on smart home adoption.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 36 no. 8
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 20 November 2024

Omar Ikbal Tawfik, Abdelbaset Queiri and Sameh Reyad

This paper aims to examine the extent to which board composition and ownership structure (OS) affect a firm’s dividend payout (DP) policy.

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Abstract

Purpose

This paper aims to examine the extent to which board composition and ownership structure (OS) affect a firm’s dividend payout (DP) policy.

Design/methodology/approach

The sample comprises a total of 1,432 firm-year observations for Gulf Cooperation Council (GCC) nonfinancial firms. Total 179 firms were analyzed from 2009 to 2016. To test the research hypotheses, the paper used panel data analysis (i.e. fixed effects model) and instrumental variable method to ensure the robustness of results against endogeneity effects.

Findings

Corporate governance (CG) variables were found to significantly impact DP. Specifically, independent directors on board, institutional ownership and royal ownership were positively associated with DP. In contrast, board size, management, government and family ownership had a negative association with DP. The empirical evidence presented in this study supports that CG elements can be both an outcome and substitute of DP as a disciplinary mechanism.

Research limitations/implications

This study excluded financial firms from the sample list. Future studies should carry out on financial firms to observe if the findings are different. Future research is suggested to incorporate more CG mechanisms. Future studies are suggested to use a dynamic panel regression due to its advantages.

Practical implications

Practitioners, such as investors and lenders operating in GCC markets, can derive valuable insights from this study regarding the influence of board components on DP policy. The study also provides information about the investment and business environment in GCC.

Originality/value

The contribution of this study lies in providing empirical evidence regarding the impact of CG mechanisms and OS on DP in GCC countries.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Available. Content available
Book part
Publication date: 19 April 2011

Abstract

Details

International Corporate Governance
Type: Book
ISBN: 978-0-85724-916-6

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Article
Publication date: 5 August 2014

Mohammed Abdul Samad

– The purpose of this paper is to highlight the benefits of starting Islamic microfinance (IMF) in India and the core concepts of IMF.

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Abstract

Purpose

The purpose of this paper is to highlight the benefits of starting Islamic microfinance (IMF) in India and the core concepts of IMF.

Design/methodology/approach

Methodology of the paper is exploratory in nature and analysing of a new concept for implementation.

Findings

The brief findings have been that Indian masses, especially the poor minority community and lower middle class, are in a pathetic situation financially, as per survey analysis. IMF can play a very critical role in providing deliverance from financial slavery.

Research limitations/implications

Limitations of the paper have been that the survey was done in a limited area and within a particular community and financial background.

Practical implications

Research finding of the paper demonstrates a practical roadmap or a blueprint on the need of starting IMF in India.

Social implications

Social implications of the paper are that if the research findings are implemented and IMF were to be offered in India, the mass suicides committed specially by the Indian farmers can be contained to a great extent and can be virtually stopped.

Originality/value

The paper is original in concept, as IMF is totally new to the Indian scenario, and the paper is of high value for regulators to seriously think on initiating the IMF machinery in India for the benefit of all Indians.

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Article
Publication date: 21 April 2020

Bakr Al-Gamrh, Redhwan Al-Dhamari, Akanksha Jalan and Asghar Afshar Jahanshahi

This study examines the impact of two different types of foreign ownership—by Arab and non-Arab investors on firms' financial and social performance. It then goes on to…

1913

Abstract

Purpose

This study examines the impact of two different types of foreign ownership—by Arab and non-Arab investors on firms' financial and social performance. It then goes on to investigate how the degree of board independence affects the aforementioned relationship between these two types of foreign investors on firm performance.

Design/methodology/approach

The sample for the study is a panel of all listed firms in the Dubai Financial Market (DFM) and the Abu Dhabi Securities exchange (ADX) from 2008 to 2012.

Findings

Results indicate that while Arab foreign ownership affects firms' financial and social performance negatively, non-Arab foreign ownership does so, positively. Further tests indicate that board independence weakens the negative relationship between firm financial and social performance with foreign Arab ownership and deteriorate the relationship between firm financial and social performance and non-Arab foreign ownership.

Research limitations/implications

Future studies may extend the coverage of the study by including other countries in the region and other identities of the foreign investors.

Practical implications

This study may help policy makers in the UAE to improve the implementation and enforcement of existing regulations concerning corporate social responsibility (CSR) and board independence. It also highlights the need to look into the monitoring role of independent board members.

Originality/value

This is the first study to examine the role of board independence on the relationship between foreign ownership and firm's financial and social performance. To the best of our knowledge, this is the first paper that attempts to enrich the understanding of foreign ownership by classifying it into Arab versus non-Arab.

Details

Journal of Applied Accounting Research, vol. 21 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

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Article
Publication date: 12 July 2023

Hasri Mustafa

This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries.

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Abstract

Purpose

This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries.

Design/methodology/approach

This study is based on a four-year ethnographic work from 2002 to 2006, as accessed and analysed by the researcher. The philosophy underpinning this ethnography is from Geertz’s “Common sense as a cultural system” (1975) and The Interpretation of Cultures (1973).

Findings

This study finds the religious metaphors of “Halal and Haram is not Only on Food” and “Bank for All” are the anticipated conception that envisages the institution of Bank Islam Malaysia Berhad (BIMB), especially the perspective of the Shariah Supervisory Council and the struggles of the assistant managers.

Research limitations/implications

The paper aligns with the concerns of McPhail et al. (2004) and calls for engagement in research projects on accounting and accountability related to theology but with an attempt to theorise the “engagement” within the components of human limitation and intelligence which require a narrative from the social and collective dimensions of the present and in the past.

Practical implications

By using various objects as symbol, metaphor and memory, such as “counter”, “branch”, “advertising” and “food”, the paper encourages readers to understand the objects as temporalities brought into being by a common sense consciousness and within a historical Malay context; one in which Malaysia is a Muslim society and a by-product of colonialism. This interpretation allows the issues raised by BIMB to represent an authentic Malaysian voice rather than to be read merely as an adjunct to western accounting history.

Originality/value

The paper explores the translations of concepts that the self probes and attempts to describe accountability, as well as how these translate into common sense.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 8
Type: Research Article
ISSN: 1759-0817

Keywords

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