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The primary purpose is to empower financial institutions in AI integration decisions. By combining QSFS and the Golden Cut technique, the study establishes a robust foundation for assessing AI progress effects, aligning implementation with performance goals, and promoting technical innovation. Dimensions explored include AI-related workforce competency, technological adaption, and ethical AI practices, crucial components within the BSC framework for technological innovation.

This study employs a distinctive approach, integrating the Balanced Scorecard (BSC) framework with Quantum Spherical Fuzzy Sets (QSFS) and the Golden Cut approach to explore the dynamic landscape of AI deployment. The integration addresses uncertainties, enhancing impact assessment accuracy amid ambiguity associated with AI outcomes. QSFS and the Golden Cut technique together facilitate precise identification of thresholds and crucial values.

The research delves into the intricate relationship between enduring financial stability and AI progress, recognizing technology's crucial influence on financial decision-making. Findings underscore technology's significant impact on financial institutions' AI integration decisions. This novel approach provides a strong quantitative basis, offering insights into workforce competency, technological adaption, and ethical AI practices.

Despite valuable contributions, the study acknowledges limitations, such as potential biases and generalizability concerns, emphasizing the need for cautious interpretation and suggesting future research directions. Recognizing the research's boundaries and complexities in studying AI deployment in financial institutions underscores the need for ongoing exploration.

The research's originality lies in presenting an innovative methodology, integrating BSC, QSFS, and the Golden Cut, providing a unique perspective for decision-making. Contributions extend beyond academia, offering practical insights to enhance AI strategic implementation in the financial industry. This novel approach enriches the technology and finance discourse, fostering theoretical and practical advancements.

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.

There is almost a consensus amongst Muslim scholars that the most crucial problem faced by the Muslim world is in the prevailing ideas (including sanctification, archaism, the common paradigm, the absence of the role of the intellectual, etc.) which formulate people’s thoughts and determine their options. There will not be a genuine renaissance of Islam without updating these ideas and emerging from the cocoon of the past. This can be done through a modern approach which would respond to the changes by looking towards the future rather than towards the past. This study aims to identify the intellectual aspects of this crisis and how this crisis has formed and influenced Islamic banking.

To analyse this crisis, the methodology called causal layered analysis (CLA) is used, which is drawn from the field of strategic foresight and designed by Inayatullah (2002). CLA is designed on the basis that the way to understand the nature of the problem will determine the proposed solutions, by diving through the surface phenomena of the problem to the depth of the “motors” of the crisis.

The author finds that Islamic banking is the offspring of its incubator ideas and reform, and the change and progress of Islamic banking can only deal with a critical approach of these ideas; Islamic banking promotes itself as an alternative to conventional banking, but this has not been achieved except on the level of form rather than substance; Islamic banking is a movement within a variable reality, and inertia in specific form and context will keep it in a state of crisis and may lead to its demise.

To the author’s knowledge, this is the first study showing the roots of the ideas making up the fabric of banking in the Muslim world and the repercussions of intellectual crisis on Islamic banking.

This study aims to examine the three dimensions of market orientation, namely, customer orientation, competitor orientation and inter-function coordination, which influence the accountability in the financial and social performance of tourism operators in large touristic cities.

In total, 95 usable questionnaires as the required data were collected from the top managers of four- and five-star hotels in Iran.

Partial least squares (PLS) results confirm that customer orientation and inter-function coordination influence both the financial and social performance of the hospitality sector yet reveal that competitor orientation has no significant relationship with social performance.

These findings not only highlight the compatibility of PLS with various forms of statistical analyzes but also furthers the current understanding of hospitality networks in megacity economies, where literature are scarce.

The findings of this study can help policymakers, tourism associations and practitioners enhance the accountability and sustainable financial and social performance of the hospitality industry in megacities. This study proposes some unique measurements for the social and financial performance of the hospitality sectors.

The paper states some new measurements for the social performance of the hospitality sectors. In addition, measuring the impacts of market orientation on the financial and social aspects of hotels is totally unique.

The main aims of this study were to develop analytical scales for yachting tourism push-pull motivations and constraints, and analyze how these factors may influence the revisit intention of yachting tourists in China.

The analysis was conducted using the PLS-SEM, including the evaluation of measurement models and the structural models. SPSS18.0 and SmartPLS 3.3.5 software were used for statistical analysis.

We conducted a survey of 451 respondents who participate in yachting activities in Dalian, China and identified six push motivational factors (novelty and stimulation, sightseeing and leisure, sports and learning, social relationships, self-esteem and prestige and self-realization), three pull motivational factors (featured activities and services, destination environment, destination facilities) and two constraints (internal and external). Partial least squares structural equation modelling showed that all hypothesized interactions between identified factors were statistically significant and meaningful.

The push-pull-constraint model offers a new interpretation to the traditional push-pull model in theory, and the results contribute to local yacht industry sectors.