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Evidence for the availability and utilisation of family-friendly work conditions (FFWCs) in Malaysia has not been comprehensively reviewed. Whether persistent inequities are due to poor employer provision of work conditions or low employee uptake remains unknown. This scoping review to assess the scope of available evidence for availability and utilisation of specific FFWCs among women in Malaysia, and synthesise reported findings.

This scoping review used Arksey and O’Malley’s framework and twenty-two articles were reviewed.

Flexible work hours, telecommuting/work from home, staggered work hours, childcare centres proximal to workplaces, and childcare subsidies were reported as most commonly available work conditions. Available leave varied across organisations and sectors in provision of payment and duration. Flexible work hours, leave, and childcare centres proximal to workplaces were the conditions most used by employees. However, the validity of observed availability and utilisation of work conditions in Malaysia is questionable, due to inconsistencies in the specificity and range of work conditions assessed and heterogeneity of samples.

National monitoring of the accessibility and uptake of FFWCs is required to guide investment decisions about family-friendly policy initiatives to effectively advance gender equity in the Malaysian labour force.

This scoping review provides the first comprehensive synthesis and summary of the availability and utilisation of FFWCs in Malaysia.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-02-2024-0103

The purpose of the paper is to study the effect of color stability on introducing chenodeoxycholic acid (CDCA) into a colored liquid extract from saffron and determine the color quality of the extract over a nine-month period.

Six colored liquid samples with different CDCA contents ranging from 0 to 45 Wt.% have been successfully prepared. Chromaticity (C*), color saturation (s), UV-Vis spectroscopy and coloring strength studies have been assessed to determine how CDCA influences the color properties and to study the color quality over time. The color quality was analyzed using the Commission Internationale de l’Eclairage (CIE) system.

All results obtained revealed that the addition of CDCA significantly influenced the overall color performance of the saffron extraction. However, the most pronounced improvement was recorded with the use of 45 Wt.% CDCA. The sample exhibited the highest color quality at the end of nine months of storage with highest absorbance: C* value = 91.38, color saturation = 0.96 and coloring strength = 687.

This preliminary study offers significant findings for further research focused on stability of natural colorants extracted from Spanish saffron that can provide benefits for future applications especially in coating industry, food, agriculture, medicine and others.

The values of this work can be observed from the information and evidence provided by CIE color stability in terms of chromaticity and saturation, as well as UV-Vis spectrophotometric measurement. It showed that the addition of CDCA additive can help to prolong and enhance the natural colorant properties from Spanish saffron (Crocus sativus L.) for nine month of storage. This proved that by adding additives such as CDCA the saffron colorant can be maintained. To the best of the authors’ concern, this is the first time CDCA is used to prevent color degradation of natural colorant from saffron.

A family takaful certificate is subscribed by a takaful participant for the purpose of preparing financial support for his dependants after his death. The takaful benefits could then be made payable to a nominee named as the beneficiary under conditional hibah (gift). In this respect, the participant is free to decide to whom the benefits are to be given since the law is silent as to the criteria of the beneficiary. This situation gives rise to the issue on whether such a practice fulfils the objectives of Sharīʿah, especially when the nominated beneficiary is not the sole dependant of the deceased participant. Therefore, this research aims to evaluate the status of family takaful benefits, analyse the rules of conditional hibah from the Sharīʿah perspective and propose solutions whenever necessary. The research adopts doctrinal analysis by examining existing primary and secondary materials including statutory provisions and other legal and non-legal literatures. The study predicates that the application of conditional hibah to the whole benefits does not reflect the objectives of Sharīʿah if determination on the status of the benefits is solely based on the nomination made by the participant. It is observed that takaful benefits payable from the Participant’s Account should be considered as the deceased’s estate and must be distributed according to fara’id or Islamic law of inheritance. Conversely, the sum covered payable from the Participant’s Special Account may be paid to the deceased’s dependants whose criteria are determined by the Sharīʿah Advisory Council as the highest authority in Islamic financial matters.

This paper aims to examine the relationship between corporate COVID-19 disclosure (COVID_DISC) and stock price volatility (SPV) in Egypt.

The authors used the manual content analysis method to measure corporate COVID-19 disclosure in the narrative sections of annual reports. The authors use ordinary least squares (OLS) regression to examine the impact of corporate COVID-19 disclosure on stock price volatility using unique data from Egyptian-listed firms during COVID-19 pandemic over the period of 2020 to 2022. Propensity score matching method was adopted to mitigate the potential endogeneity issue.

This study reveals that corporate COVID-19 disclosure has a significant negative impact on stock price volatility, suggesting COVID-19 disclosure reduces stock price volatility. In addition, the results confirm that COVID-19 disclosure offers value relevant information to investors, which is consistent with the Egyptian Financial Supervisory Authority’s (EFSA) motivation in calling for more information on COVID-19 pandemic.

The findings of this study can help corporate managers and EFSA in enhancing corporate disclosure and transparency during future financial crises. Moreover, the findings offer valuable insights to investors, helping them gain a better understanding of the business environment during COVID-19 crisis.

To the best of the authors’ knowledge, this is the first Egyptian empirical evidence that examines the relationship between corporate COVID-19 disclosure and stock price volatility.

This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation.

Face-to-face interviews with zakat executives, administrators and experts are conducted to collect data.

The findings show three components of input required in the zakat transformation: environment, resources and history. The environmental component comprises five sub-components: companies, banks, zakat recipients, individual zakat payers and the legislative, while the resource sub-components comprise tangible and intangible resources. For history, two components, namely, achievements and challenges, need to be taken into account by the zakat administration.

This study’s main implication is that the components proposed in this study can serve as the basis for developing new strategies for improving zakat collection and distribution management to achieve a more efficient and effective level.

This study will be helpful for policymakers, especially zakat authorities, on how to enhance their administration.

The model developed in this study will help the zakat administration to reform and enhance zakat compliance and zakat revenue generation.

The purpose of this study is to apply the theory of planned behavior (TPB) in predicting the intention to participate in family takaful schemes (FTSs) in the United Arab Emirates (UAE). One area of concern for takaful operators is their untapped market and lower market share compared to those of their conventional insurance counterparts. It is possible that the investigation of direct and indirect (belief based) measures of TPB could shed some light on these concerns and possibly offer some assistance to takaful operators.

Interrelationships among attitudes, subjective norms, perceived behavioral controls (PBCs) and intention to participate in FTSs were examined. The relationships between behavioral beliefs on attitudes, normative beliefs on subjective norm and control beliefs on PBC were also assessed to fully identify the structures underlying factors measuring intentions. The respondents consisted of 175 Muslims in the UAE. Data were collected using an online survey and analyzed using SPSS.

This study found that attitudes, subjective norms and PBCs contribute to the prediction of the intention to participate in FTSs. This study used standard multiple regressions to identify an extensive set of specific belief composites this can be used in the prediction of direct measures of TPB and the intention to participate in FTS.

The findings of this study provide useful information to takaful marketers on how to develop marketing strategies to increase FTS participation. This study suggests that informative and persuasive promotions can be used to improve the penetration rate of FTSs in the UAE.

This study provides insights into previously unaddressed FTS participation in the UAE. Prior work on determining FTS participation has not been applied to both direct and indirect measures of TPB to understand the phenomenon.

To tap into the global market, it is important to evaluate and predict the trends of the acceptance of non-Muslims towards halal food products. This review paper aimed to evaluate the evidence relating to the potential barriers to the acceptance of halal food among non-Muslim consumers.

The authors searched ScienceDirect, Scopus, Emerald and JSTOR databases. The search for the studies was performed without restrictions by using the terms “Non-Muslim” OR “Jews” OR “Christian” OR “Hindu” OR “Buddha” AND “halal” OR “halalan toyyiban” OR “sharia compliance” AND “food” OR “dietary” AND “perception” OR “opinion” OR “attitude” OR “barrier”. Quantitative studies were included, and the quality of the studies was assessed with the Crowe Critical Appraisal Tool.

Two themes were identified to be the potential barriers in the acceptance of halal food among non-Muslim consumers. There were two major factors: weak intention (negative attitude, perceived low behavioural control and perceived low subjective norms) and lack of food safety awareness, whereas the minor factors were as follows: perceived low food quality, halal logo/brand, lack of halal awareness, religious belief, animal welfare, consumer motive, low confidence level, lack of proper marketing/promotion, bad cognitive dissonance, bad food assurance and poor product judgement.

By realising these potential barriers, it will benefit many parties including stakeholders and the food industry to improve their strategy to expand the halal market, especially for non-Muslims.

Based on the findings, the authors believe that while research towards halal needs to continue and improve its basis in theory and design, researchers and food marketers can be confident that intention of purchasing halal food products can be increased by securing the aspect of attitude, subjective norms, perceived behavioural control as well as food safety awareness. Based on the identification of these potential barriers, this review hopes to further explain effective methods of communication for conveying halal concept in different parts of the countries.

To date, low-cost housing held under the common-property regime is faced with various collective action or management issues in relation to common facilities. Understanding and unpacking key collective action components in a multi-dimensional and systematic fashion that help explain the status quo of the complex low-cost housing management is crucial, particularly in identifying potential factors contributing to the suboptimal self-governing outcome. Therefore, the purpose of this paper is to investigate the collective action of low-cost housing in Malaysia using Ostrom's institutional analysis development and social-ecological system framework (IAD-SES framework) as a theoretical framework.

First, a mixed-method research design was adopted where issues relating to the management of common properties of low-cost housing were identified in the Malaysian context. Second, the components of Ostrom's IAD framework relevant to collective action were identified. Third, after interviewing six experts in the housing industry via semi-structured interviews, two more components (historical development/adaptability to new environment and ethnicity) were added to the questionnaire survey. From here, 633 respondents who lived in four low-cost housings in Kuala Lumpur from 1,598 households were surveyed in 2012. We then merged the IAD framework with the SES framework. Factor analysis and Cronbach's alpha analysis were conducted to uncover the underlying variables and the social ecological clusters that they belonged.

With average Cronbach's alpha of 0.83, the seven key SES components identified are able to cumulatively explain 71% variance of local collective action components. Based on the cumulative percentage explained, the top five key SES components are as follows: context (social, economic and political settings); ethnicity; outcome; resource system; and users characteristics.

This study identifies key components related to the collective action issues of low-cost housing management, where two additional components were also suggested to be added to the SES framework. Apart from the theoretical contribution, the study, serving as insights and potential solutions, is also of practical significance to the existing management practices of low-cost housing in Malaysia where policymakers and management corporations may prioritize primary SES components, helping them govern common properties more efficiently.

Despite the growing emphasis on sustainability and the need to manage environmental, social, and governance (ESG) risks, the direct relationship between enterprise risk management (ERM) and green growth (GG) has not been investigated. This study seeks to fill this gap by examining the effect of ERM on the GG of oil and gas (O&G) companies in Malaysia.

The study used panel data regression models to analyze panel data from 2012 to 2021. For computing GG, we adapted the Organization for Economic Cooperation and Development’s (OECD) GG framework. ERM is computed using COSO and WBCSD guidelines for ESG-related risks. Weighted content analysis is used to measure ERM and GG

The findings derived from the content and descriptive statistics analyses indicate a consistent and ongoing rise in the adoption of ERM practices over time. However, some companies are still in the initial stages of incorporating ERM to address ESG risks. The study’s findings unequivocally establish a substantial and positive relationship between ERM and GG. ERM drives GG by significantly influencing its environmental and resource productivity dimensions. The study further reveals that the impact of ERM on economic opportunities and policy responses, as well as the natural asset base, is statistically significant, albeit with relatively lower coefficient values.

To enhance the legitimacy of organizations and foster positive stakeholder relationships, regulators, governments, and policymakers should actively promote the adoption of ERM standards that specifically address ESG risks, as outlined by COSO and WBCSD. This strategic alignment with risk management practices will ultimately contribute to improving green growth for organizations.

To the best of the authors' knowledge, this is the first study examining ERM’s effect on GG. The study adds to the existing literature by focusing on ERM’s role in a company’s GG. It clarifies ERM’s significant effect on diminishing emerging ESG risks and advancing GG

The current study aimed to explore the extent of accounting graduates’ abilities (AGAs) in Jordan to use modern information technology systems (MITSs) to make optimal financial decisions (OFDs). To carry out this study, the descriptive analytical approach was used to collect and analyze data. Accordingly, an electronic questionnaire was designed and distributed to 5,000 students in 30 universities in Jordan. However, only 1,067 questionnaires were valid for analysis, which constituted the sample of study. To test the research hypotheses, the descriptive analysis and multivariate regression test were used. The results indicated that the majority of accounting graduates (AGs) in Jordanian universities (JUs) do not realize the importance role of MITSs to make OFDs. In addition, the biggest challenge face AGs in JUs is the weakness of current accounting curricula in JUs in terms of not including materials related to MITSs and the role of these systems in performing accounting tasks. Finally, the study found that the current abilities of AGs in JUs moderate negatively and significantly the positive relationship between the use of MITSs and making OFDs. Accordingly, the study recommended that JUs work on developing accounting curricula through including modern courses related to the use of MITSs in performing accounting tasks.