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Strategic planning is an organization’s process of describing its strategy, or direction, and making decisions on allocating its resources to track this strategy. SWOT analysis is one of the most commonly used techniques for strategic planning. SWOT examines the strengths (S) and weaknesses (W) agents of the community together with opportunities (O) and threats (T), for selecting and implementing the best strategy which helps in achieving its goals. The purpose of this paper is to enhance the performance of SWOT analysis regarding the quantitative side of strategies, select the best strategy from different strategies and deal effectively with vague and incompatible information, which occurs usually in actual life.

This study used the neutrosophic analytic hierarchy process (AHP) incorporated with SWOT analysis.

By adding the neutrosophic AHP to SWOT analysis, the performance of SWOT analysis is enhanced through determining the quantitative values and dealing with vague and inconsistent information effectively leading to improved decisions.

The developed integrated methodology is validated in a real-life case of Starbucks company. For the case study of Starbucks company, the proposed model helps in determining different strategic plans and, further, ranking these plans effectively, which will help the company to compete with its competitors and develop itself by obtaining a competitive advantage over its competitors in an uncertain business environment.

In the case study of Starbucks company, the proposed model helps to determine the different strategic plans, rank these plans which help the company compete with its competitors, develop itself and grow.

This research is the first to address SWOT analysis with neutrosophic AHP.

This study aims to examine whether the financial reporting practices of organisations managing waqf (Islamic endowed trust funds) are Sharia-compliant.

This paper reports on a case study of two Islamic-based organisations that manage waqf. The financial statements of these organisations are analysed using content analysis to assess their compliance with the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) Sharia Standard No. 33 (SS 33) on waqf.

The authors found that both Islamic-based organisations use different sets of accounting procedures and practices, but that these accounting practices do not contradict the Sharia requirements prescribed in the SS 33 on waqf. However, the SS 33 on waqf requires that waqf funds to be utilised as stipulated by the waqif (donor) and that the accounting practices of both organisations do not adequately address this disclosure requirement. This study also found that the existing accounting practices adopted by organisations that manage waqf need to incorporate more disclosure on their Sharia-based financing and their investment of waqf funds.

This study found that the AAOIFI’s SS33 on waqf is a useful guide for identifying the gap between Sharia principles and conventional financial reporting practices for non-profit organisations, and that there are aspects of Sharia-based disclosure practices that are not adequately implemented in financial reporting practices of institutions managing waqf.

This study proposes two essential Sharia-based disclosure practices for Islamic-based organisations that manage Islamic-based funds such as waqf. These two aspects are the disclosure on whether waqf funds are adequately utilised as stipulated by the waqif (donor) and what modifications to their existing financial reporting of their Sharia-based financing and investments are required to comply with the unique nature of waqf.

This paper fulfils an identified need to study how Sharia principles can be incorporated into the financial reporting practices of organisations that manage Islamic-based funds such as waqf.

The purpose of this study is to develop functional probiotic Labneh cheeses supplemented with broccoli florets.

Probiotic Labneh cheese was produced using broccoli florets paste at four different levels (0, 5, 10 and 15%), with Lactobacillus casei NRRL B-1922 as a probiotic strain, to evaluate its physicochemical, phenols, antioxidant activity, minerals, vitamins, textural, microbiological and sensory characteristics during storage for 15 days.

The results indicated that Labneh cheese with added broccoli paste exhibited significantly (p = 0.05) higher level of moisture, acidity, soluble nitrogen, phenols, antioxidant activity, minerals and B vitamins, and lower protein, fat, ash and pH values when compared to control Labneh cheese. Textural analysis of Labneh cheese indicated that Labneh with higher level of broccoli (15%) exhibited harder texture than others. Higher viable counts of Lactobacillus casei and Streptococcus thermophilus were detected in Labneh with broccoli paste, and the counts (107 cfu/g) were higher than the number should be present to achieve their health benefits. The most acceptable Labneh cheeses were those supplemented with 5 and 10% broccoli paste.

This study revealed broccoli florets could enhance the growth of Lactobacillus casei and Streptococcus thermophilus in the Labneh matrix, which resulted in a wider spectrum of health benefits of Labneh cheese to the consumers.

The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of conferral of protection.

One main dimension is selected and discussed: the case law of the national courts. The study focuses on the legal status of immigrants resulting from the intervention of these national courts.

The research shows that although the courts have conferred an increasing protection on immigrants, this has not challenged the fundamental principle of the sovereignty of the states to decide, according to their discretionary prerogatives, which immigrants are allowed to enter and stay in their territories. Notwithstanding the differences in the general constitutional and legal structures, the research also shows that the courts of the three countries considered – France, Germany and Spain – have progressively moved towards converging solutions in protecting immigrants.

The research contributes to a better understanding of the different legal orders analysed.

The purpose of this study is to investigate the antecedents of metaverse adoption intention amongst Muslim students by expanding the technology acceptance model (TAM) to incorporate factors viz. perceived cyber risk (PCR), perceived enjoyment (PE), personal innovativeness in IT (PIT), self-efficacy (SE), trust (TR) and religiosity (RL).

An online survey was circulated using a Google questionnaire to gather information on the study constructs. Purposive and snowball sampling techniques were adopted to reach the targeted students. The proposed associations were examined through the application of structural equation modelling with the use of AMOS software.

The findings suggest that the empirical results derived from the study present a compelling and effective model, and the model is designed to elucidate the intentions of Indian Muslim students regarding their willingness to embrace or adopt the metaverse. The research has identified and showcased a robust conceptual framework that provides insights into the factors influencing the metaverse adoption intentions among Muslim students.

This research adds value to the existing literature by expanding the understanding of metaverse adoption amongst Muslim students. This thorough framework offers an intricate comprehension of metaverse adoption, offering a theoretical framework beyond traditional technological determinants. This study provides important insights that can assist educationists, administrators and policymakers in various ways in chalking out essential strategies, policies and programmes related to metaverse adoption amongst Muslim students.

This study is unique as the six additional constructs, viz. PCR, PE, PIT, SE, TR and RL, are included in the original TAM model, thus filling the literature gap. It also augments the comprehension of the metaverse and unfolds the antecedents of metaverse adoption intention amongst Muslim societies through the lens of students.

This study aims to examine the relationships between organizational learning capabilities, open innovation and firm performance (FP) in the context of small and medium enterprises (SMEs) in the emerging economies.

Data collected from 384 manufacturing SMEs operating across the seven emirates of the UAE were statistically analyzed using SmartPLS 3 to examine the hypotheses of this study.

The results show that organizational learning capabilities positively influences both inbound and outbound dimensions of open innovation (OI). Inbound open innovation (IP) practice positively impacted both market effectiveness and profitability, while outbound open innovation (OP) practice only affected profitability. Findings further confirmed the mediating role of IP practice on the relationships of organizational learning capabilities with market effectiveness and profitability. In contrast, OP practice did not mediate the relationships of organizational learning capabilities with market effectiveness and profitability.

To the best of the authors knowledge, this is among the first study contributing to the extant innovation literature in terms of investigations into the significant and complex interrelations of organizational learning capabilities, OI and FP in a single study, demonstrating various theoretical implications in the context of manufacturing SMEs in emerging countries. Overall, the findings of this study confirmed that the owners/managers of the UAE’s manufacturing SMEs need to be acquainted with the need of creating a working environment fostering organizational learning processes and capabilities to enhance IP and OP activities, thereby improving their market effectiveness and profitability.

As the debate over CEO duality’s impact on firm performance is still ongoing, the purpose of this study is to redefine CEO duality in Thai family firms and examine its impact on the relationship between earnings management and firm performance.

This study uses a sample of 1,360 firm-year observations from listed firms on the Stock Exchange of Thailand. A fixed effect regression is used to obtain the empirical results. The results of this study are further validated using two-stage least squares estimation, subsample regression and an alternative measure of family firms.

This study finds that firms with CEO duality are more likely to engage in REM, supporting Agency Theory. However, family-controlled firms with CEO duality engage less in REM in pursuit of firm performance. This study’s findings highlight the potential benefits of CEO duality in family firms as a mechanism to support Socioemotional Wealth of the controlling family. Therefore, the mandatory ban on CEO duality may have unintended consequences for family firms.

This paper provides further evidence on the impact of CEO duality on the relationship between earnings management and firm performance in Thailand’s family-dominated stock market. A new definition of CEO duality is proposed, including firms where the CEO is related to the chair of the board. This boarder definition provides more comprehensive measurement compared to the traditional definition which may fail to capture the full scope of influence exerted by controlling family, as they may obscure CEO duality by appointing individuals with kinship ties to the CEO as the chair of the board.

The purpose of this paper is to develop robust metamodels, which allow propagating parametric uncertainties, in the presence of localized nonlinearities, with reduced cost and without significant loss of accuracy.

The proposed metamodels combine the generalized polynomial chaos expansion (gPCE) for the uncertainty propagation and reduced order models (ROMs). Based on the computation of deterministic responses, the gPCE requires prohibitive computational time for large-size finite element models, large number of uncertain parameters and presence of nonlinearities. To overcome this issue, a first metamodel is created by combining the gPCE and a ROM based on the enrichment of the truncated Ritz basis using static residuals taking into account the stochastic and nonlinear effects. The extension to the Craig–Bampton approach leads to a second metamodel.

Implementing the metamodels to approximate the time responses of a frame and a coupled micro-beams structure containing localized nonlinearities and stochastic parameters permits to significantly reduce computation cost with acceptable loss of accuracy, with respect to the reference Latin Hypercube Sampling method.

The proposed combination of the gPCE and the ROMs leads to a computationally efficient and accurate tool for robust design in the presence of parametric uncertainties and localized nonlinearities.

This paper aims to highlight the importance of waqf in financing higher educational institutions (HEIs) and its potential as an alternative source of generating additional funds for the HEIs, and discourses on waqf practice, fundraising, waqf management and utilisation of waqf income for the development of higher education in Malaysia.

This paper is based on the information gathered through interviews with 12 participants who are actively engaged in waqf in different capacities. The participants can easily be classified into three expert groups; personnel of waqf-based universities, personnel of the respective State Islamic Religious Councils (SIRCs) and waqf practitioners. In addition, archival records, relevant documents and library sources have been used in the research.

The study learnt that waqf in Malaysia is centralised and exclusively controlled by the SIRCs, which are, as a rule, sole trustees of all categories of awqaf in the respective states; hence, any form of private trusteeship is considered illegal. It is a prerequisite for the establishment of a waqf fund to obtain permission from the respective SIRCs, and bring it under the purview of the council prior to setting up a waqf. The ministry of higher education has taken some initiatives to encourage HEIs to use waqf as an alternative source of generating funds. Subsequently, numerous public universities have set up waqf funds and developed a comprehensive mechanism for raising the fund through traditional and modern methods and technologies. A major chunk of the waqf funds is collected in the form of cash, but the amount falls short of reaching critical mass to enable the waqf to become self-sustaining. The study found that the universities also involved themselves in various social welfare programmes, especially in health care, and some income-generating projects besides seeking support from the waqf fund for their academic and educational activities.

The paper brings out the fact that waqf offers the best features as an alternative fiscal instrument to finance projects of public good, including higher education at three selected waqf-based universities in Malaysia.

The study’s findings will be helpful to the ummah in general and Malaysia in particular. It can help policymakers, legislators and academicians in formulating new strategies for the common good and sensitize the countries facing a huge fiscal deficit and lack of development to the viability and potential of waqf as a catalyst for progress and economic activity.

The paper shares the experience of Malaysia’s waqf-based universities, waqf fundraising, management and income utilisation. It accentuates the fact that waqf can help finance academic activities at universities and sheds light on some useful examples of waqf-based universities founded in earlier periods of Islamic civilisation.

The United Nations' sustainable development goals (SDGs) put together a global framework in an attempt to address environmental, social and governance (ESG) concerns. Measuring a company’s contribution to the SDGs relies heavily on ESG reporting. This paper aims to examine the impact of ESG reporting on the corporate profitability of listed companies in Thailand over the period of 2019–2021.

Using 147 listed firms in the ESG group, content analysis was used to quantify the ESG reporting (within 11 themes), while corporate profitability was measured by return on asset and return on equity. Descriptive analysis, correlation matrix and panel regression are used to analyze the data of this study.

Consistent with the legitimacy, stakeholder and signaling theories, the authors found a statistically significant and positive impact of ESG reporting on corporate profitability in Thailand.

The findings highlight the importance of incorporating ESG considerations into companies’ reporting and decision-making processes, as these can enhance firm profitability and performance, attract stakeholders, improve their competitive advantage and step toward sustainability.