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A growing body of research has identified time pressure as a key driver of cybersecurity (CS) risks and vulnerabilities. To strengthen CS, organizations use CS documents (e.g. best practices, guidelines and policies) intended to strengthen CS. The purpose of this paper is to provide an overview of how specifically time pressure is addressed by CS documents.

The authors conducted a systematic search for CS documents followed by a content analysis of the identified documents. First, the authors carried out a systematic Web search and identified 92 formal and informal CS documents (e.g. security policies, procedures, guidelines, manuals and best practices). Second, they systematically analyzed the resulting documents (n = 92), using a structured approach of data familiarization and low-/high-level coding for the identification and interpretation of themes. Based on this analysis, the authors formulated a conceptual framework that captures the sources and effects of time pressure along the themes of industry, operations and users.

The authors developed a conceptual framework that outlines the role of time pressure for the CS industry, threats and operations. This provides a shared frame of reference for researchers and practitioners to understand the antecedents and consequences of time pressure in the organizational CS context.

While the analyzed documents acknowledge time pressure as an important factor for CS, the documents provide limited information on how to respond to these concerns. Future research could, hence, consult with CS experts and policymakers to inform the development of effective guidelines and policies on how to address time pressure in the identified areas. A dedicated analysis within each area will allow to investigate the corresponding aspects of time pressure in-depth along with a consideration for targeted guidelines and policies. Last, note that a differentiation between CS document types (e.g. formal vs informal and global vs regional) was beyond the scope of this paper and may be investigated by future work.

This study makes three main contributions to the CS literature. First, this study broadens the understanding of the role of time pressure in CS to consider the organizational perspective along the themes of industry, threats and operations. Second, this study provides the first comprehensive assessment of how organizations address time pressure through CS documents, and how this compares to existing research in academic literature. Third, by developing a conceptual framework, this study provides a shared frame of reference for researchers and practitioners to further develop CS documents that consider time pressure’s role in secure behavior.

The purpose of this article is to theoretically outline and empirically test two contribution-based indicators: (1) the scholars' annual contribution-based measurement and (2) the annual contribution modified h-index, computing six criteria: total number of papers, computed SCImago Journal Rank values, total number of authors, total number of citations of a scholar’s work, number of years since paper publication and number of annual paper citations.

Despite widespread scholarly agreement about the relevance of research production in evaluation and recruitment processes, the proposed mechanisms for gauging publication output are still rather elementary, consequently obscuring each individual scholar’s contributions. This study utilised the Technique for Order of Preference by Similarity to Ideal Solution method, and the authors built two indicators to value author's contribution.

To test both indicators, this study focussed on the most productive scholars in communication during a specific time period (2017–2020), ranking their annual research contribution and testing it against standard productivity measures (i.e. number of papers and h-index).

This article contributes to current scientometric studies by addressing some of the limitations of aggregate-level measurements of research production, providing a much-needed understanding of scholarly productivity based on scholars' actual contribution to research.

A thermosyphon solar water heating system with in‐tank auxiliary electric heater has been simulated according Malaysian hot water consumption profile using TRNSYS simulation program. The optimum value of a parameter is defined as the value which maximized the annual solar fraction of the system. This paper has a good deal of information concerning sizing of common components of thermosyphon solar water heater operated under certain condition (load volume, distribution profile and temperature). The results indicate that collector should be tilted at Ø + (→ 7° 37°) for all collector areas. Vertical storage tank has better performance in tropical climate (The average annual solar fraction for vertical was 88% and for horizontal was 82.9%).

This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR with an explicit focus on the Islamic perspective of CSR, Islamic models of CSR, CSR practices in conventional and Islamic banks, and the consequences of CSR to Islamic banks. This chapter's main contribution lies in considering the current CSR literature from a Shari'ah perspective. Likewise, it identifies gaps in the current literature and suggests potential areas for future research. This chapter attempts to improve the understanding of how Islamic banks integrate social responsibility into their operations. The insights from this chapter are helpful to practitioners and academic scholars in Islamic finance, accounting, and CSR. This chapter emphasizes the importance of incorporating Islamic values and principles into CSR practices and encourages further research and investigation in this area.

The purpose of this paper is to examine how nascent entrepreneur perspectives towards the utility of the formal written business plan (BP) change before and after start-up competition (SUC) participation. Such focus is pertinent and timely given the enduringly contentious matter of BP creation for nascent entrepreneurs. Despite mounting criticisms, considerable resources continue to be expended on promoting the BP within educative and start-up support provision; the globally ubiquitous SUC phenomenon provides a prominent example of such promotion.

In-depth open-ended interviews were undertaken with nascent entrepreneurs at the start, end and six months after participation in a UK university-based SUC. An inductive thematic content analytical approach was taken to identify patterns across participant accounts at each wave of data collection.

Upon entering the competition, the nascent entrepreneurs held highly positive views towards the BP, believing that it provided legitimacy and served as a means of sense-making. Immediately after the competition, views were more ambivalent, with the BP viewed as secondary to action but remaining an external expectation. Six months after the competition, the BP was viewed as underutilised and internally irrelevant; an unnecessary feature of an action-led approach and only useful when needed by external parties.

Contributing to the limited body of SUC research, the enduring centrality of formal BP production within competition provision is challenged given its limited relevance to the nascent entrepreneur beyond the competition context. Emphasis on BPning within a competition need not automatically require BP creation; this has implications for business competition organisers.

Although research on the relationship between culture and female entrepreneurship has developed strong insights, to date limited studies have examined the country-specific factors which may account for variance in women entrepreneurs' behaviour and subsequent outcomes. Therefore, this study attempts to close this gap through taking a closer look at the country-specific cultural factors creating differences in female entrepreneurs' behaviour and business strategies within the context of Turkey and the United Kingdom. In light of previous studies examining the impact of social institutions, this chapter adopts a survey approach to examine whether the networking strategies, growth orientation, perceived impediments, lifestyle choices and business structures of well-established female entrepreneurs vary between these two different cultural environments. In total, 240 females participated in this study with 120 from each country. The macro-cultural environments within the case countries are described through the application of Hofstede's Culture Model.

Malaysia, which is in an intermediary phase of development and industrialization, has experienced various magnitudes of disasters ranging from biological, structural collapse, fires and explosions, landslides to meteorological incidents. The first major disaster that could be linked with the development of the country was the collapse of a four‐storey building in 1968. This article describes how, by applying a grounded theory approach, examination and analysis of archival data were conducted to identify the phases and latent errors of this landmark disaster.

Grounded theory approach was utilized to develop a substantive theory of socio‐technical disaster preconditions.

Data indicated that the disaster had developed in phases as found by other disaster scholars. Regulatory failures were found to be one of the main causes of the disaster. The disaster appeared to be an inevitable consequence of the inability of the laws and regulations to keep in tandem with the rate of development and industrialization of the nation.

The discussion of the implications of the disaster will be of particular value for developing nations.

Rapid technological advancement has transformed businesses especially the small and medium enterprises (SMEs) in Malaysia. This has led to digital transformation in a larger scale during the COVID-19 pandemic since there were restrictions in terms of mobility, contributing to the surge of online shopping. While many people have adopted technology during that period, some others are still struggling to adopt to the new norm. This chapter investigates the impact of digital transformation across operations, marketing, customer service, accounting, and finance areas. Not a single department can work in silo, hence it is vital to observe the digital transformation in the main business areas to create a competitive advantage besides being resilience to both internal and external factors that influence the business operation. This can provide insights to the business on the overall value creation in converting inputs to output. The technological advancement takes place at a fast rate; thus, the business will need to be agile in adapting to the changes. This chapter will explore the nature of adoption and ways to go about it in the different business areas to avoid haphazard technology adoption which can have an adverse impact on the business. The large organizations like multinational corporations are not an exception to face pressure in coping with the fast-paced technology evolvement, alongside with the SMEs. However, this should not hinder the SMEs from engaging in digital transformation.

The Goods and Services Tax (GST) implementation in Malaysia had raised various responses from many parties involved when the new tax was introduced in 2015 until its abolishment in 2018. GST complexity has been stated as part of the reasons for its resistance and abolishment. The purpose of this paper is to identify causes of GST complexities during its implementation in Malaysia.

This paper draws on causes of tax complexity from previous studies and conducted semi-structured interviews with tax experts. The respondents comprised of subject matter experts in GST and the findings are based on their numerous years of experiences handling clients with diverse backgrounds.

Findings from this study are categorised into legal complexity and declarative complexities. Almost all the causes of complexities from prior studies were encountered by Malaysian businesses. This study concluded that the most likely reasons for the abolishment of GST in Malaysia are: numerous rules and exception to the rules (e.g. 35 tax codes, gifts rules, 21-day rules), frequent changes of GST rulings and guidelines, GST computations that were too difficult for mixed supply and process of GST refund that were onerous and lengthy.

Limitations of this paper include reliance on the respondents’ ability to accurately and honestly recall details of their experiences, circumstances, thoughts or behaviours that are being asked.

Despite the abolishment of the GST in Malaysia, it is pertinent to identify the causes of GST complexities that can be learnt by the relevant authorities. Measures can be formulated to mitigate the identified GST complexities to ensure high compliance among businesses with other existing taxes or new taxes (if any) to be introduced in the future. This includes addressing the competency of RMCD officers and businesses on the rules and regulations, minimal rules and exception to the rules, a simplified GST computations for mixed supply and a systematic refund process.

The research method used is a flexible and powerful tool to capture the voices and the ways respondents make meaning of their experience dealing with the GST matters. The findings reveal a deep understanding of the issues from the views of the experts in the field.

Purpose. This chapter discusses the challenges and different strategies to increase skill development for the future workforce.

Methodology. Multiple sources on the topic were studied and reviewed in this chapter. The idea of skill and its development is discussed in the literature review.

Findings. Different nations’ governments have promoted human capital development by providing up-skilling and retraining programs to balance supply and demand. Skills gaps need to be brought to the attention of stakeholders, such as governments, businesses, and the educational system. Teachers, employers, and other stakeholders need to develop strategies and action plans to ensure that the skills gaps are appropriately identified and adequately addressed. These initiatives must be developed with input from various stakeholders.

Practical Implications. The research results would inform the curriculum, incorporating skill development processes tailored to various scenarios. These findings would aid business organisations in crafting skill development programs that address identified skill gaps. Challenges in skill development would be taken into account during course development, and relevant teaching–learning materials would be created. Key stakeholders, such as accrediting organisations, employers, and students, should exert more influence on academic institutions to prioritise societal demands for economic development.

Originality/Value. The uniqueness and significance of this chapter lie in its concise summary of the strategies to tackle the hurdles in skill development.