Mohammed H. Fahmy, Ahmed Ageeb Elokl and Ramy Abdel-Khalek
The aim of this paper is to investigate the relationship between the ring structure of the twisted partial skew generalized power series ring
Abstract
Purpose
The aim of this paper is to investigate the relationship between the ring structure of the twisted partial skew generalized power series ring
Design/methodology/approach
The authors first introduce the history and motivation of this paper. Secondly, the authors give a brief exposition of twisted partial skew generalized power series ring, in addition to presenting some properties of such structure, for instance, a-rigid ring, a-compatible ring and (G,a)-McCoy ring. Finally, the study’s main results are stated and proved.
Findings
The authors establish the relation between the diameter and girth of the zero-divisor graph of twisted partial skew generalized power series ring
Originality/value
The results of the twisted partial skew generalized power series ring embrace a wide range of results of classical ring theoretic extensions, including Laurent (skew Laurent) polynomial ring, Laurent (skew Laurent) power series ring and group (skew group) ring and of course their partial skew versions.
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Wanna Chongchitpaisan, Phongtape Wiwatanadate, Assawin Narkpongphun, Surat Tanprawate and Nipapon Siripon
Adolescents being in a stage of growth need good sleep, but, today, they suffer from sleep deprivation due to such extrinsic factor as a smartphone which they enjoy spending time…
Abstract
Purpose
Adolescents being in a stage of growth need good sleep, but, today, they suffer from sleep deprivation due to such extrinsic factor as a smartphone which they enjoy spending time using the device. However, the effects of smartphone output power (SOP) on the duration of good sleep remains unclear. The purpose of this paper is to investigate the correlation of the SOP and sleep loss in high school students.
Design/methodology/approach
The time-series study was conducted among 145 high school students in Chiang Mai Province who completed a sleep diary which applied by the Pittsburg Sleep Quality Index. The SOP was corrected by a smartphone application and transmitted by e-mail to a researcher every day. The completed data set contains 12,969 entries. Headache, anxiety and depression were also assessed. Data were analyzed using the generalized estimating equation adjusted for demographic data, smartphone use and other factors.
Findings
Most of the study subjects are female, 17.4 years old on average. The prevalence of sleep loss (<8 h) was 52.9 percent with averagely 7.4 ±1.7 h of sleep duration and poor sleep at 32.1 percent. Anxiety, depression, headache had relationships with sleep loss. The daily dose, evening and nocturnal SOP in the range of ≥ 2.00 × 10‒5 mW had stronger relationships with sleep loss than their effects in the range of ≤ 1.79 × 10‒5 mW (ORadj1.32; 95% CI: 1.26–1.76, ORadj1.34; 95% CI: 1.07–1.17 and ORadj1.41; 95% CI: 1.07–1.17, respectively). Meanwhile, morning Lag_2 and daytime Lag_1 in the range of ≥ 2.00 × 10‒5 mW appeared to have a strong relationship with sleep loss (ORadj1.60; 95% CI: 1.26–1.76, ORadj1.36; 95% CI: 1.07–1.17). The relationship between Lag_4 daily dose and sleep loss took the form of a reverse dose-response.
Originality/value
Sleep loss in adolescents has an increasing trend of prevalence and has been found to be correlated with the highest SOP group (≥ 2.00 × 10‒5 mW range). These results confirmed that increased and longer smartphone use result in reduced sleep time. This causes them to be exposed to smartphone electromagnetic radiation and smartphone screen lighting. This disturbs brain waves and nervous system controlling sleep balance mechanisms. The findings recommended parents setting time and boundaries around technology use at home to reduce contact with electromagnetic radiation and smartphone screen lighting, thereby increasing sleeping time in order to create good sleep quality.
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Nurfarahin Mohd Haridan, Ahmad Fahmi Sheikh Hassan and Sabarina Mohammed Shah
This study aims to investigate the pragmatic issues on the radical call for the establishment of an external Shariah auditor (ESA) in the governance framework of Islamic banks…
Abstract
Purpose
This study aims to investigate the pragmatic issues on the radical call for the establishment of an external Shariah auditor (ESA) in the governance framework of Islamic banks (IBs).
Design/methodology/approach
From 11 well-established Malaysian IBs, 16 internal auditors were interviewed to provide an in-depth understanding on how ESA can provide greater assurance to stakeholders in Malaysian IBs.
Findings
This study reported mixed acceptance from internal auditors on the proposed additional governance layer to be undertaken by the ESA. Generally, internal auditors reluctantly agreed that Shariah auditing by the ESA would enhance the quality of Shariah assurance but maintain several practical concerns regarding lack of guidelines on Shariah auditing, the additional cost to be borne by IBs and the possible tensions between the ESA and Shariah board (SB) amid the diverse Shariah interpretations available for experts in the field.
Practical implications
The critical point on the manifestation of an ESA in the contemporary IB practice brought by this study highlights the need for regulation and policy promulgation that embrace a comprehensive approach to Shariah audit process within the religio-ethical dogma of Islamic banking and the pragmatic approach to banking.
Originality/value
This study provides evidence on the expected role and competency of an ESA and explores the implications produced by its implementation in Malaysian IBs. This study also clarifies how IBs should delineate the role of Shariah assurance from SB to ESA.
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Abdulrahman Ismaeel Janahi, Iman Fahmi Mahmoud, Ibrahim Mohammed Al Alhareth, Alaa Yousef Alnakhli, Sara Nasser Almisrea, Hadel Mohammed Aljohani, Omar A. Alhaj, Adla Bakri Hassan and Haitham Jahrami
The complex interaction between the gut flora and central nervous systems made probiotics one promising natural candidate for the management and treatment of depression. Hence…
Abstract
Purpose
The complex interaction between the gut flora and central nervous systems made probiotics one promising natural candidate for the management and treatment of depression. Hence, the purpose of this paper was to assess the knowledge, patterns of consumption and attitudes of patients with depression toward probiotics.
Design/methodology/approach
In this cross-sectional study, and through simple random sampling, 200 adults who were diagnosed with various depressive symptoms were selected. A link to a self-reported survey was sent to them with the aim of collecting sociodemographic data, assessing participants’ attitudes and knowledge toward probiotic consumption, and measuring their depression status via the Patient Health Questionnaire (PHQ-9).
Findings
A total of 164 participants (82%) provided usable responses. Approximately 55% of participants had moderate depression (PHQ-9). Participants (22.6%) tend to comply with their psychiatrists’ advice regarding probiotics more than other health specialists’ advice (p = 0.04). Only 59 (36%) had knowledge about probiotics and believed that probiotics should be consumed regularly and not only after an antibiotic course. However, many tended to follow marketing tricks and were willing to buy the most expensive and advertised probiotic products. Participants showed some differences in their attitude and knowledge toward probiotics according to symptoms severity; however, the differences were insignificant (p = 0.88).
Originality/value
To the best of the authors’ knowledge, this study is believed to be the first investigation assessing the probiotics’ knowledge, patterns of consumption and attitude of patients with various depression symptoms in Bahrain. The findings of this study may help improve the well-being of depressive patients by addressing the probiotic knowledge gap among them, expand the market of probiotics and enrich nutritional psychiatry literature.
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Fahmi Ali Hudaefi and Kamaruzaman Noordin
This paper aims to develop a performance measure for Islamic banks (IBs) by harmonizing related studies. Furthermore, this work uses the developed yardstick to analyze the…
Abstract
Purpose
This paper aims to develop a performance measure for Islamic banks (IBs) by harmonizing related studies. Furthermore, this work uses the developed yardstick to analyze the performance of a sample of 11 IBs from across different countries.
Design/methodology/approach
This paper uses the mix-mode method. The qualitative approach is engaged first to construct the IBs performance yardstick. Following this, the quantitative approach is applied through the use of the performance yardstick to measure the sample’s performance.
Findings
This study develops a maqāṣid-based performance yardstick adapted from previous works. The developed model in this study is called an integrated maqāṣid al-Sharīʿah--based performance measure (IMSPM). By using this performance measure, the present paper finds that the sample performed highest on the objective of nafs (self) over the three-year period. In addition, this study identifies the information which best indicates the sample’s performance during the analysis.
Research limitations/implications
This paper uses the sample’s annual reports. The analysis is thus limited to informational disclosure.
Practical implications
Islamic banking and financial institutions may use the IMSPM to communicate a measurable report on their promotion of the maqāṣid al-Sharīʿah (objectives of Islamic law).
Social implications
The evidence from 11 IBs is indicative of their efforts to realize maqāṣid al-Sharīʿah in the banking industry. This point may best challenge the practice of stigmatizing IBs for not being in line with the Sharīʿah (Islamic law) or of imitating conventional banks.
Originality/value
The novelty of this study lies in two points. First, this study harmonizes previous works to integrate financial and religious measures in a single yardstick. Second, by using the developed standard, this study offers a fresh insight into the global IBs’ performance, represented by 11 IBs worldwide.
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Nurfarahin Mohd Haridan, Ahmad Fahmi Sheikh Hassan, Sabarina Mohammed Shah and Hasri Mustafa
This study aims to investigate the significant role of the Shariah Board (SB) in the innovation of digital finance products through SBs’ interaction with financial technology…
Abstract
Purpose
This study aims to investigate the significant role of the Shariah Board (SB) in the innovation of digital finance products through SBs’ interaction with financial technology (FinTech).
Design/methodology/approach
By using semi-structured interviews, the paper examines 34 views and experiences of scholars and other practitioners from the FinTech and Islamic banking industries to gain an in-depth understanding of SBs’ Shariah compliance roles in FinTech inclusion in Malaysian Islamic banks (IBs).
Findings
Taking advantage of Malaysia’s comprehensive Shariah Governance Framework for IBs, the study highlighted the importance of SBs to better address the opportunities and challenges of financial innovation for the development of IBs with the inclusion of FinTech. The authors found that digital solutions and tools, such as Robo Advisory system and blockchain, enhance SBs’ roles by providing more effective and timely Shariah assurance regardless of the volume of data information and storage.
Practical implications
Given SBs significant roles in conforming to the Shariah, the study contributed significantly to assisting the regulatory and policy promulgation that enhance SBs’ integrity and credibility in response to the growth of IB infrastructures and financial innovation.
Originality/value
To the best of the authors’ knowledge, this is the first study to investigate the significant role of SBs in the innovation of digital finance products through their interaction with FinTech, while prior studies focused on the characteristics and structure of Islamic digital financial products.
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Nor Farizal Mohammed, Fadzlina Mohd Fahmi and Asyaari Elmiza Ahmad
The purpose of this paper is to examine views of financial statements preparers with regard to the practices in reporting Islamic Financial Institutions (IFIs), thereby…
Abstract
Purpose
The purpose of this paper is to examine views of financial statements preparers with regard to the practices in reporting Islamic Financial Institutions (IFIs), thereby contributing to answer whether there is indeed a need for a separate set of Islamic accounting standards for IFIs.
Design/methodology/approach
Drawing upon seven in-depth semi-structured interviews conducted with IFIs’ leading officers who are highly involved in preparing financial statements in Malaysia, the paper offers evidence on the current stance of reporting the operation of IFIs, the influence of AAOIFI accounting standards and the feasible application of IFRSs in reporting IFIs.
Findings
While it is shown that most of the interviewees admit the feasibility of IFRSs in reporting IFIs, many interviewees placed greater emphasis on the spirit of Islam based on Islamic contract. In that case, the findings show that to convince the public that they offer Shariah compliance products approved by Shariah Advisory Council, there is a need for specificity guidelines or standards for IFIs within the IFRS framework. The main concern raised in the paper is that separate Islamic accounting standard is not needed, instead the option needs to be within the IFRS framework with the collaboration work of Accounting and Auditing for Islamic Financial Institutions (AAOIFI) and the International Accounting Standard Board (IASB).
Originality/value
With the recent rapid growth of IFIs, this paper contributes regarding the inconclusive stance on the need for specificity accounting standards for IFIs such as the ones issued by AAOIFI. It adds to the current body of knowledge by highlighting the collaboration of the AAOIFI and the IASB for the intended specific guidelines for IFIs to be accepted globally.
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Fahmi Ali Hudaefi and Abdul Malik Badeges
In Indonesia, subjective issues towards the fundamental of Islamic banks (IBs) have been arising. For example, they are claimed to be not in line with the Shari‘ah (Islamic law)…
Abstract
Purpose
In Indonesia, subjective issues towards the fundamental of Islamic banks (IBs) have been arising. For example, they are claimed to be not in line with the Shari‘ah (Islamic law). Furthermore, the existing scholarly works have not much gained knowledge from the local IBs explaining their efforts in promoting maqasid al-Shariah (objectives of Islamic law). Hence, because religiosity drives the fundamental establishment of IBs, this paper aims to explore the knowledge of how IBs in Indonesia promote maqasid al-Shariah via their published reports.
Design/methodology/approach
This paper performs text mining from 24 official reports of 5 IBs in Indonesia published from 2015 to 2017. The sample contains 7,162 digital pages and approximately 3,021,618 words. Traditional text mining via human intelligence is first performed to analyse for the numerical data required in the maqasid al-Shariah index (MSI) analysis. Furthermore, a computer-driven text mining using the ‘Text Search’ feature of NVivo 12 Plus is conducted to perform qualitative analysis. These approaches are made to gain relevant knowledge of how the sampled IBs promote maqasid al-Shariah from their published reports.
Findings
The analysis using the MSI explains a quantified maqasid al-Shariah on the sample’s performance, which indictes the lowest and the highest performing banks. Furthermore, a qualitative analysis supports the evidence from the quantitative analysis. It explains the authors’ coding process that results in 2 parent nodes and 20 child nodes, which contain 435 references coded from the sampled unstructured and bilingual texts. These nodes explain the information that associates with maqasid al-Shariah from the IBs’ reports. These findings explain how maqasid al-Shariah is measured mathematically and represent relevant knowledge of how maqasid al-Shariah is informed practically via digital texts.
Research limitations/implications
A positivist generalisation is neither intended nor established in this study.
Practical implications
This paper gains relevant knowledge of how the sampled IBs in Indonesia control and maintain the implementation of maqasid al-Shariah from large textual data. Such knowledge is practically important for IBs stakeholders in Indonesia; moreover to help navigate the Shari‘ah identity of Bank Syariah Indonesia (BSI), the new IB established from the merger of 3 state-owned IBs, which are among the sample of this study.
Social implications
This paper provides evidence that might best challenge the subjective issue of IBs claiming that they are not in line with the Shari‘ah, particularly in Indonesia.
Originality/value
This paper is among the pioneers that discover knowledge of how IBs promote maqasid al-Shariah in Indonesia’s banking sector via a text mining approach.
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Fahmi Ali Hudaefi and Irfan Syauqi Beik
Despite the COVID-19 recession, the collection of zakat (almsgiving) managed by the National Board of Zakat Republic of Indonesia (BAZNAS RI) has increased, especially during…
Abstract
Purpose
Despite the COVID-19 recession, the collection of zakat (almsgiving) managed by the National Board of Zakat Republic of Indonesia (BAZNAS RI) has increased, especially during Ramaḍān 1441 Hijra. Previous works show a positive relationship between digital zakat campaign and zakat collection. This paper aims to study the means of digital zakat campaign during COVID-19 outbreak. This topic is theoretically and practically important in the emerging debate of Islamic marketing, notably in Islamic social finance field.
Design/methodology/approach
This paper uses a qualitative research approach. A case study is engaged in the selection of BAZNAS RI for a detailed discussion of a zakat organisation. Meanwhile, a netnographic approach is used to analyse the number of 549 posts from BAZNAS RI’s social media, which are Facebook, Instagram, Twitter and YouTube. Furthermore, a qualitative software analysis of NVivo 12 Plus is used in performing the analytical procedures.
Findings
This work explains the means of digital zakat campaign during COVID-19 outbreak with a case of BAZNAS RI. It is identified the number of 6 parent nodes and 64 child nodes from the analysis using NVivo 12 Plus. The authors’ parent nodes are “donation”, “infaq” (Islamic spending for charities), “Ramaḍān matters”, “ṣadaqah” (voluntary charity), “virtual events” and “zakat”. These nodes detail digital campaign of BAZNAS RI posted in its social media during COVID-19 period in Ramaḍān. A theoretical implication of inclusive marketing is derived from the analysis. It explains that the inclusiveness of digital contents is practically significant in campaigning zakat as a religious obligation that contributes to social and financial benefits.
Research limitations/implications
This paper does not claim a positivist perspective on the relationship between digital zakat campaign and zakat collection. Instead, this paper explores in-depth the practice of digital zakat campaign, which the previous study confirms its association with a muzakki’s (Muslims who are obliged to pay zakat) decision to pay zakat.
Practical implications
This paper establishes the Islamic marketing theory that is derived from industrial practices. The inclusiveness of digital contents in zakat campaign is critical in activating zakat as a religious obligation that authentically shapes the social and economic processes of a Muslim community. This theory is practically important for 'amils (employees) of zakat institution who work in the marketing division, chiefly to create such contents to post in social media.
Social implications
The authors’ node of zakat distribution for COVID-19 relief indicates the importance of a formalised zakat institution to actualise zakat’s role in handling socioeconomic problems. Thus, paying zakat formally in an authorised organisation may contribute to a greater social contribution and maṣlaḥah (public interest) than paying it informally without any effective measurement.
Originality/value
This study contributes to the novelty in the Islamic marketing debate within two folds. First, this paper is among the pioneers in studying digital zakat campaign during COVID-19 outbreak by using a netnographic approach. Therefore, a theoretical implication derived from industrial practices is contributed. Second, this paper details the steps in using NVivo 12 Plus to analyse the unstructured data sampled from the internet. The future studies may thus refer to this work to understand the application of netnography and the procedures in analysing data from social media using this software.