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Evaluation of the extent of transformability of an existing system into an industry 4.0 (I4.0) compatible system is indispensable for both the technical and economic planning for implementing I4.0. This paper aims to propose a procedure to evaluate the transformability of an existing manufacturing system into an I4.0 system.

Six significant components of a manufacturing system and their five levels of modifications essential for the decision of transformation are identified. Based on expert opinion on facilitation and the impact of the transformation of one component on the transformation of others, a graph theory-based procedure for estimation of transformability index (TI) along with its relative and threshold values is proposed.

The paper introduced the concept of transformability into manufacturing systems. It proposed a simple procedure for calculating the ideal, relative and threshold value for TI to assess the suitability of the up-gradation of any manufacturing system into the I4.0 system.

Though the proposed procedure is based on six system components and their five levels of facilitation, it is quite versatile and able to integrate new components and different facilitation levels according to system requirements for their impact analysis in the transformation process. It can be extended to other domains like services and health care. Further, it can be used to estimate and establish the transformability criteria of a factory/service unit/industry from its current state to any regime.

The proposed method for deducing the TI, relative transformability index (RTI) and their threshold values would be a handy tool for decision-makers to assess the upgrading suitability of the entire manufacturing system and its component for use in the new regime or scrapping. It would provide mathematical and scientific support to the transformability decisions by assessing the influence of transforming one component to others and the system. This study would pave the way for further explorations in the domain of transformability.

In the light of available literature and best of the author’s knowledge, this study is the first of its kind that has applied the concept of transformability of existing manufacturing systems toward I4.0 compatible systems and proposed a procedure to estimate TI, RTI and their threshold values.

The study aims to analyze the barriers in the adoption of Industry 4.0 (I4.0) practices in terms of prioritization, cluster formation and clustering of empirical responses, and then narrowing them with identification of the most influential barriers for further managerial implications in the adoption of I4.0 practices by developing an enhanced understanding of I4.0.

For the survey-based empirical research, barriers to I.40 are synthesized from the review of relevant literature and further discussions with academician and industry persons. Three widely acclaimed statistical techniques, viz. principal component analysis (PCA), fuzzy analytical hierarchical process (fuzzy AHP) and K-means clustering are applied.

The novel integrated approach shows that lack of transparent cost-benefit analysis with clear comprehension about benefits is the major barrier for the adoption of I4.0, followed by “IT infrastructure,” “Missing standards,” “Lack of properly skilled manpower,” “Fitness of present machines/equipment in the new regime” and “Concern to data security” which are other prominent barriers in adoption of I4.0 practices. The availability of funds, transparent cost-benefit analysis and clear comprehension about benefits will motivate the business owners to adopt it, overcoming the other barriers.

The present study brings out the new fundamental insights from the barriers to I4.0. The new insights developed here will be helpful for managers and policymakers to understand the concept and barriers hindering its smooth implementation. The factors identified are the major thrust areas for a manager to focus on for the smooth implementation of I4.0 practices. The removal of these barriers will act as a booster in the way of implementing I4.0. Real-world testing of findings is not available yet, and this will be the new direction for further research.

The new production paradigm is highly complex and evolving. The study will act as a handy tool for the implementing manager for what to push first and what to push later while implementing the I4.0 practices. It will also empower a manager to assess the implementation capabilities of the industry in advance.

PCA, fuzzy AHP and K means are deployed for identifying the significant barriers to I4.0 first time. The paper is the result of the original conceptual work of integrating the three techniques in the domain of prioritizing and narrowing the barriers from 16 to 6.

This paper aims to put forward a labelling system capable of reflecting the level of different Industry 4.0 (I4.0)features present in a manufacturing system and further propose a comparative index to collectively estimate and compare the system automation level.

Data for the empirical study were collected from interactions with the practising managers and experts. A relationship among the six I4.0 features is developed with fuzzy cognitive maps.

The paper proposed a simple and easy-to-understand labelling system for I4.0 systems, which indicates the automation level in each of six dimensions of any manufacturing system. The system is further strengthened by a proposed automation comparative index (ACI), which collectively reflects the automation level on a scale of “0” to “1”. Thus, the labelling system and parameter could help in comparing the level of automation in the manufacturing system and further decision-making.

Only seven industrial sectors are illustrated in the paper, but the proposed concept of the classification scheme and ACI find their applicability on a large spectrum of industries; thus, the concept can be extended to other industrial sectors. Furthermore, a threshold value of ACI is a differentiator between a I4.0 and other automated systems. Both aspects have the scope of further work.

The way and pace by which the industrial world takes forward the concept of I4.0, soon it will need a labelling system and a parameter to assess the automation level of any automated system. The scheme assesses the automation level present in a manufacturing system. It will also estimate the level of the presence of each of all six attributes of an I4.0 system. Both labelling system and ACI will be the practical tools in the hands of the practising managers to help compare, identify the thrust areas and make decisions accordingly.

To the best of the authors’ knowledge, this is the first study of its kind that proposed the labelling system and automation comparison index for I4.0 systems.

The purpose of this study is to propose and develop a zakat model for digital assets from the Sharīʿah perspective.

This research adopts a qualitative research method while studying the literature thoroughly, and it analyzes the data through an exploratory research approach to propose a zakat model for the digital assets.

This research aims to develop a zakat model for digital assets within the framework of Sharīʿah. Using a qualitative research method, the study thoroughly examines existing literature and uses an exploratory research approach to propose this zakat model. The findings suggest that digital assets hold the potential to be considered for zakat in the contemporary digital age. Previous studies indicate that both commodity-based and currency-based digital assets meet the criteria for zakat imposition. Given zakat’s significant impact on socioeconomic development, it is imperative to carefully manage these assets to maximize their potential benefits. However, variations in interpretations by different jurisdictions and Sharīʿah scholars regarding the understanding and classification of digital assets lead to ongoing scrutiny from legal and religious perspectives. This research aims to contribute to the discourse by proposing a zakat model for digital assets and identifying potential assets eligible for zakat.

This research seems to be the pioneer in providing a zakat model for digital assets, combining different segments of digital assets.

This chapter is derived from the result of research conducted by Firman Menne, Lanita Winata and Mohammad Hossain. The emergence of Islamic Financial Institutions (IFIs) is expected to provide enormous benefits for the Muslim community in Indonesia such as the availability of IFIs based on Sharia law and the implementation of Islamic value in the community. Like Corporate Social Responsibility (CSR) practices in all business organizations, the IFI’s CSR becomes one of the important factors in improving organizational performance. The implementation of CSR in IFIs is unique as it is based on Sharia law. Zakat and Qardh are the unique IFI CSR practices. There are many studies which have investigated the relationship of Zakat and Qardh on organizational performance in Arabic and Muslim countries. In Muslim countries, Islamic laws, including providing Zakat and Qardh, are practices of every business organization. As Indonesia is not a Muslim country, Zakat and Qardh are only required for IFIs as part of CSR practices. This study aims to analyse the influence of CSR practices on the financial performances of IFIs in Indonesia using gender as a control variable.

The samples of this research were taken from the annual reports of nine Islamic banks for the period of 2010–2014. Regression method was used to analyse and test hypotheses.

The results of this research indicate that the relationship between CSR practices and financial performance is significant, the value of R is 0.737, and R square is 0.543.

This means that the implementation of CSR practices (Zakat and Qardh) improves organizational financial performances of IFIs in Indonesia.

This study also has a limitation as it only focuses on Zakat and Qardh; thus in the future, it is necessary to advance the variable of CSR practices on the real social and environmental practices such as environmental improvement, increasing the quality of human resources, involvement in any jobs or reducing unemployment and any other activities.

This study investigates the impact of perceived ease of use on mobile shoppers’ inclination to make impulsive purchases in the context of mobile commerce. The authors employ a technology acceptance model to examine how perceived ease of use affects the impulsive tendencies of smartphone users. Additionally, we utilise a motivation orientation framework to understand the moderating effect of utilitarian and hedonic values in the relationship between perceived ease of use and impulsive buying behaviour.

A self-administered online survey was conducted on 427 users of mobile commerce applications. Structural equation modelling was employed through SPSS AMOS 26 to analyse the collected data.

According to the findings, perceived ease of use has a substantial negative connection with impulsive buying behaviour. This inverse relationship is interesting as it shows that user-friendliness alone may not be enough to drive spontaneous buying. However, hedonic and utilitarian values moderated the connection between perceived ease of use and impulsive buying behaviour.

The study’s findings will help marketers, policymakers, organisations and academicians comprehend the significance of hedonic and utilitarian values in driving IBB and making rational decisions.

This study contributes to the technology acceptance model and motivation orientations by determining the crucial role of utilitarian-hedonic values in triggering impulsive purchases in the mobile commerce sector of a non-tech savvy developing country.

This study aims to examine the impact of zakat on the economic growth for a sample of Muslim countries. As a matter of fact, Zakat is a religious tax on wealth paid annually to specified recipients. As it leads to income redistribution and increases the aggregate demand, zakat can be a growth factor in the Islamic framework.

This paper is based on a dynamic panel data model for the purpose of investigating the role of zakat in the economic growth for a sample of eight Muslim countries during the period ranging from 2004 to 2017. The general method of moments is applied.

The findings provide evidence that zakat stimulates the country’s growth. Indeed, as zakat funds are directed to increase consumption, investment or government expenditure, they spur on the economic growth. Moreover, the authors come to the conclusion that more trade openness allows an increase in the real gross domestic product (GDP) per capita. However, the broad money to GDP and population growth rate seem insignificantly associated with the economic growth for the sample considered.

The findings have substantial implications for the economic policy in Muslim countries. Authorities may further rely on zakat to boost the economic growth. First, it is essential to improve the muzakki’s knowledge on zakat to increase their intention, and so their ability and willingness to pay zakat. Second, the government intervention in both zakat collect and distribution becomes mandatory. Therefore, the contribution of zakat to the economic growth will be higher. This requires better-quality services of zakat institutions.

A few studies have empirically looked into the impact of zakat on the economic growth, especially for panel data. Hence, the present study tries to enrich the literature on this topic. It creates significant evidence regarding the relevance of zakat in Muslim countries. The findings provide empirical support that zakat is an additional growth factor in the Islamic framework.

This study aims to apply the extended theory of planned behaviour (ETPB) to investigate the factors influencing the intention to give zakāt on employment income.

This study draws the required data through a survey in three main cities Makkah, Medina and Jeddah in Kingdom of Saudi Arabia (KSA). The final data sample is consisting of 650 useable questionnaires to analyse the objective of this study.

The study finds that moral norm, injunctive norm, descriptive norm and past behaviour have a significant influence on the intention to pay zakāt on employment income. The perceived behavioural control and attitude have a negative and weak impact on the intention to give zakāt on income.

The findings of this study can be useful for the policymakers and regulators to enhance peoples' awareness to give zakāt to eradicate poverty and inequality in Muslim societies. zakāt is for the deprived people, so the consequences of this study might help to improve their liveability.

This study is unique because it identified the behavioural factors that affect the peoples' intention to give zakāt in KSA have yet to be profoundly explored in the literature. This study has gathered primary data and applied the ETPB to identify the factors influencing the zakāt compliance behaviour in KSA.

Muslims in Nigeria, like in many Muslim-majority countries, are striving to have a functional Zakat system in search of solutions to the perennial problem of poverty and its damning consequences. Nevertheless, there are still unsettled concerns arising from the current and widespread implementation of dissimilar (diverse) approaches to the Zakat system in various parts of the country. The purpose of this paper is to review comprehensively what are the hindrances of a vibrant Zakat system and how far the identified impediments may affect the system in the Nigerian context.

The methodology adopted is the review of extant relevant literature in the field of scholarly publications.

The findings of this study revealed that the fragmented implementation of the Zakat system within the context of the Nigerian democratic system of government lead to the weak governance with respect to law, administration and management; lack of a generally accepted fatwa from the Muslims scholars (Ulamas); absence of Zakat accounting standard; and low compliance behavior are the major barriers that require the attention of government and other stakeholders such as the traditional leaders, the accounting regulatory bodies, the Ulamas, as well as the economic and accounting researchers.

It was recommended that the stakeholders should make concerted efforts toward ensuring success of the Zakat system for attaining salvation in the hereafter and for social security, as well as economic prosperity.

The paper is the first paper that comprehensively reviews previous literature in the Zakat environment on factors that become barriers to implement a comprehensive Zakat system in Nigeria.

A focus on supply chains is a step towards the broader adoption and development of sustainability, since the supply chain considers the product from initial processing of raw materials to delivery to the customer. The purpose of this paper is to present an approach to effectively adapt sustainable practices in a supply chain by understanding the dynamics between various enablers that help to transform a supply chain into a truly sustainable entity.

Using interpretive structural modeling, the paper presents a hierarchy‐based model and the mutual relationships among the enablers of sustainability in a supply chain.

The paper shows that there exists a group of enablers having a high‐driving power and low‐dependence requiring maximum attention and of strategic importance while another group consists of those variables which have high dependence and are the resultant actions.

This paper provides a useful tool to supply chain managers to differentiate between independent and dependent variables and their mutual relationships which would help them to focus on those key variables that are most important for effective implementation of sustainability concepts in the design of a supply chain.

This paper assumes importance in context of countries in the Gulf region which are developing economies and the pace of development is quite high, putting a lot of pressure on natural resources. Sustainability demands that the resources be used such that the environment is conserved and this requires all the partners in a supply chain to be aware and ready to implement sustainable practices. The findings of this paper would help delineate those variables that should to be necessarily considered to design a sustainable supply chain.