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With the advancement in technology, the day-to-day life of people has gone through an immense transformation. The use of smart devices for day-to-day life is greater than before, and people are moving towards smart work rather than doing hard work. In this paper, a novel framework is proposed named Online Service Provider in Metro City (OSPMC) for IoT. The purpose of this study is to provide a theoretical framework for the E-Government in order to sustain or minimize the unemployment rate.

The utilization of the Web in the upcoming years would create further opportunities for smart work. Internet of Things (IoT) plays an essential part in a system of multiple networks that aims to connect all things in the world that are capable of being connected through the internet. OSPMC framework can be developed on ASP.NET through (visual C#) 3.0 and Microsoft SQL Server with frontend and backend languages, respectively, under a web-based environment built on .Net platform. This lucrative facility is available mainly for the people living in the smart city.

Rural people are coming to smart cities in search of jobs, better education and a healthy lifestyle. India is also coping up with the modern world. The Government of India has taken an initiative for the making of 100 smart cities where the residents are relied upon to use Information and Communication Technology with the assistance of web.

OSPMC promises to eliminate multiple evils like social injustice, crime, unemployment, tax fraud and would promote women empowerment. Also, provide opportunities to start-ups in order to grow and enhance their skill work.

The objective of OSPMC can be found useful for opening new job opportunities for urban/rural people while also encouraging people to learn skill work. For smart cities’ success in developing nations, it is important to recognize the elements influencing it. The motivation behind OSPMC is to identify those variables influencing the successful usage of allowing IoT in the smart cities by E-Government of India and to use IoT to help urban smart cities.

This study investigates how tourists’ local food consumption value, local food experiential value and food culture differences influence food destination image, with food destination attractiveness acting as the mediator. The moderating role of social media influencers is also analysed within this interrelationship.

This study employed a quantitative research design and purposive sampling to collect data. Partial least square-structural equation modelling (PLS-SEM) was employed to test the research hypotheses, with 312 food tourists participating.

The results indicate that tourists’ local food consumption value, tourists’ local food experiential value and tourists’ food culture differences positively influence food destination attractiveness, which, in turn, mediates their impact on food destination image. However, the moderating role of social media influencers has a significant but negative effect on the relationship between food destination attractiveness and food destination image.

The research findings indicate that, by considering factors such as overall consumption experiences, cultural differences and social media management, destination stakeholders can capitalise on local food to enhance destination attractiveness and image significantly.

This study provides new insights into the significance of food consumption experiences and their values in tourism while highlighting the critical role of local food culture differences in enhancing each destination’s attractiveness and image. Additionally, it emphasises the subtle influence of social media influencers in promoting destinations, particularly within the context of food tourism.

This paper aims to investigate how the corporate attributes, namely, company size, age, leverage, profitability and ownership concentration, are associated with corporate social disclosures (CSD). The paper further examines whether there are any moderating effects on the association because of different proxies of corporate attributes.

The study uses 35 articles published between 1996 and 2016 for finding out the integrated results of the previous studies. The study uses the meta-analysis technique developed by Hunter et al. (1982) and Hunter and Schmidt (1990).

The findings of the overall meta-analysis show that company size and ownership concentration are significantly and positively associated with CSD, while age, profitability and leverage indicate an insignificant positive association. Also, the different proxies of explanatory variables moderate the association between corporate attributes and CSD.

This is a unique study that determines the association between corporate attributes and CSD by using meta-analysis. Therefore, it is expected that this investigation solves the inconclusive and mixed results of the prior studies and assists future researchers to develop a theory in that context.

This study aims to investigate the association between corporate governance and corporate social disclosures (CSD).

Data analysis has been conducted on 29 prior studies published between 2004 and 2016 for the purpose of integrating the findings across studies. The study uses the meta-analysis instrument developed by Hunter et al. (1982).

The investigation finds a significant positive association between board size, the frequency of board meetings and auditors’ credibility with CSD. Both the managerial and concentrated ownership have a significant but negative association with CSD. In contrast, board independence, board gender diversity, the composition of non-executive directors, government ownership, foreign ownership and institutional ownership are insignificantly and positively associated with CSD. CEO duality is also insignificant with CSD but indicates a negative association. The study further investigates that the association between board gender diversity and CSD affected by the differences of the country of study.

This paper adds significance to the extant academic literature as well as assists the appropriate policy maker in assessing the determinants of CSD from the viewpoints of corporate governance. It further aims to reconcile the findings of the previous studies around the world, and also for the developed and developing countries separately.

The purpose of this study is to investigate whether Tawarruq Islamic home financing (IHF) products remain untouched and maintain their position as the top IHF product in Malaysia.

The study adopted a qualitative research methodology that included both literature review and content analysis. Firstly, the existing studies and literature were reviewed to compare different types of IHF. The composition of IHF products offered by these Islamic banks was then investigated further to analyse each bank’s progress in IHF from 2015 to 2019. The data were gathered from bank websites, brochures, product disclosure sheets and annual reports.

The findings reveal that around 62.5% of Islamic banks offered Tawarruq for IHF in the year 2020. For the banks that offered Tawarruq, the amount of the financing continued to grow each year. The plausible reason for the preference for Tawarruq was its less risky nature, despite facing numerous operating, legal and Shariah issues.

This study has several limitations, including the fact that it was limited to home financing products only, the methodology used and the research period.

This study aimed to provide beneficial insights into the use of Tawarruq, which has been a source of concern for regulators as well as steps made to reduce its usage in the industry. Islamic banks should be more proactive in developing non-Tawarruq products to enhance product innovation in the market and minimise the heavy reliance on debt-based products.

This study provides useful insights by analysing IHF in depth for each Islamic bank and making recommendations for future research. Specifically, the method facilitated critical discussions and comparisons to previous research findings as to why Tawarruq has remained popular.

Shari’ah provides the basic tenets of the Islamic finance industry and advocates banks to share their profits and losses with investors. But what it means for a firm to be “Shari’ah-compliant” and what form of connections it can have, even in theory, to either the firm’s value or profitability is still an untapped question. This study tries to answer this question. This study aims to find the impact of Shari’ah compliance on firm performance. The results obtained would be useful in helping investors, regulators, companies, government, academicians and practitioners in their decision-making process as to ensure better economic and business gains, both locally and globally.

Panel data on 634 Shari’ah-compliant firms have been used in this study for the period of 2000–2014.

The results indicate that Shari’ah compliance adds to the value of firms as firms perform transactions according to Shari’ah while avoiding non-permissible activities.

This study adds value to the existing literature by showing the statistical results for the impact of Shari’ah compliance on the performance of the listed firms on Bursa Malaysia.

This paper aims to examine the basic determinant factors of human development using the theory of Maqasid al Shari’ah (TMS). It also identifies relevant demographic variables that may likely moderate the relationship among the identified factors.

An in-depth review of the TMS and human capital theory literature was conducted, with a specific attention on their impact to human development.

The extensive review of the relevant literature shows that human development is not only determined by education, health, income, human rights and social justice but also influenced by some demographic variables like educational attainment and gender composition.

This paper is a novel attempt whereby an extensive review on the factors of human development is conducted using TMS and identifying the narrowness in the existing framework. The paper will help researchers to better their understanding in this context. It will also provide the policymakers with adequate information on the important factors of human development with the aim to chart a comprehensive policy direction.

This study aims to examine the relationship between corporate governance mechanisms, namely, board independence, board size and gender diversity, and the extent of corporate social responsibility (CSR) disclosure for companies listed on the Saudi stock exchange.

Data has been extracted from the annual reports of a sample of 67 companies listed on the Saudi Stock Exchange during the period 2014–2019. Three panel data techniques have been used to investigate the association between governance variables and the extent of CSR disclosures after statistically controlling the effects of the size, leverage and profitability of the companies.

The results of this study indicate that board independence and board size have positive and significant associations with the extent of CSR disclosures. However, the study finds that the percentage of female representation on the board has a positive effect on the extent of CSR disclosure, but that this effect is not statistically significant.

The results of this study are limited to the context in which the study was conducted, which is the Saudi stock exchange during the period 2014–2019, and then the generalization of the results may be limited to listed companies operating in a similar social and economic context. Also, the data sources in this study were limited to the annual reports of companies only.

The results of this study provide some indications for policymakers in Saudi Arabia to take what is necessary to promote corporate governance mechanisms and, therefore, enhance CSR practices.

This study contributes to the literature on CSR by providing empirical evidence on the impact of corporate governance mechanisms on the extent of CSR disclosure from one of the developing countries, which is Saudi Arabia.

This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the level of corporate social responsibility (CSR) disclosures.

Content analysis was used to determine CSR disclosure. This study used panel data analysis to investigate the influence of board diversity characteristics on CSR disclosures.

Panel data analysis show that the level of CSR disclosure has increased over the period of study. Results also reveal a positive and significant association between the level of CSR disclosure and board diversity variables.

This study examined only companies listed on Amman Stock Exchange. Therefore, the generalisation of the results might be limited to the listed companies only.

Findings are relevant to policymakers, professional organisations and practitioners in Jordan and in other Arab countries.

The role of women in the boardroom is important to ensure more CSR activities by the listed companies. Jordan being a Muslim country should take the initiative to introduce laws to increase the number of women to the board.

This study offers significant contributions to existing CSR literature in Jordan and in other Arab countries by introducing female directors. Findings are important to policymakers. They should implement quotas for women in the boardroom, and adopting such a policy will increase the participation of women in the decision-making process of the companies and reduce gender bias.

The purpose of this paper is to examine the impact of owner family involvement in business on sustainable survival of family small-to-medium enterprises (SMEs) and to empirically validate the intervening role of corporate social responsibility (CSR).

The authors analyze data from 489 owner and nonowner executives of 150 family SMEs using PLS-SEM (Partial Least Square–Structural Equation Modeling).

The authors found evidence that family involvement in business positively impacts the sustainable survival of family SMEs while corporate social responsibility partially mediates this relationship. Apart from effective family involvement in business, active involvement in social causes enhances a firm's ability to survive longer.

This study was conducted in a geographic context and data were collected from family-managed and controlled firms. Further research is needed to generalize the findings to all types of family firms in the global context. In an Islamic society, family firms need to invest in social causes, human development, and environmental sustainability through zakat, sadaqat, and donations.

The findings imply that family firms require stakeholder-centric competitive strategies and socially responsible behavior along with effective family control, commitment, enrichment, and successful succession since the path to sustainable survival goes through CSR.

Survival is the biggest challenge facing family SMEs forcing them to achieve the ability to sustain longer. Rooted in transaction cost economics (TCE) theory of the family firm and stakeholder theory, this paper validates an integrative model for family SMEs' sustainable survival.