Muhammad Waleed Shehzad, Md. Kamrul Hasan, Rida Ahmed, Shazma Razzaq and Shehzad Ahmed
Grit is a novel, rather an important psychological variable that has been associated with performance in the English as a second or foreign language (ESL/EFL) context. However…
Abstract
Purpose
Grit is a novel, rather an important psychological variable that has been associated with performance in the English as a second or foreign language (ESL/EFL) context. However, there is a dearth of research on the relationship of grit and pronunciation performance among EFL learners. Consequently, the current study sought to establish the association between grit and the pronunciation performance of Saudi EFL learners by employing pronunciation self-efficacy beliefs as a mediating variable.
Design/methodology/approach
A quantitative correlational research design was deployed in this research. Data were collected from 350 Saudi university EFL learners using questionnaires and a pronunciation test.
Findings
Findings indicated that both the dimensions of grit (i.e. perseverance of effort and consistency of interest) showed a significant and positive association with the learners' pronunciation self-efficacy beliefs. Also, the pronunciation self-efficacy beliefs showed a significant and positive association with the pronunciation performance. Lastly, findings indicated that pronunciation self-efficacy beliefs mediated the association between girt (i.e. perseverance of effort and consistency of interest) and pronunciation performance.
Originality/value
The study’s findings have implications for the EFL classroom. By incorporating grit and self-efficacy beliefs into students, teachers can enhance their students' English pronunciation performance.
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Rida Afrilyasanti, Eko Suhartoyo and Utami Widiati
Through the action research study, this paper aims to examine how e-portfolios improve students’ critical, reflective and creative thinking as part of higher-order thinking skills…
Abstract
Purpose
Through the action research study, this paper aims to examine how e-portfolios improve students’ critical, reflective and creative thinking as part of higher-order thinking skills (HOTS). Besides, this paper also explores how e-portfolios enhance students’ speaking skills. The study is carried out to improve the current state by identifying and solving problems in specific contexts.
Design/methodology/approach
This investigation was designed to seek the improvement of the students’ higher-order thinking and speaking skills after the implementation of the e-portfolio. Action research was chosen because action research is suitable to bring change and improvement in the system or assume to bring progress in the system. This study was designed in two phases, featuring reflection and connection between previous and new data.
Findings
By completing this action research study, the authors assisted students in improving their higher-order thinking and speaking skills. The improvement was related to the indicators for learning success, which were explained in this research. The HOTS criteria include the capacity to analyze essential facts and arguments that the students presented in their spoken works logically and critically.
Research limitations/implications
HOTS encompasses critical, logical, creative and metacognitive thinking skills. Future research should go further into the usage of e-portfolios in the development of students’ metacognitive capacities. Moreover, because this investigation was carried out using action research methods, it is crucial to recognize that no generalizability can be offered for the findings.
Practical implications
The study’s findings should also benefit practitioners and instructors endeavoring to enhance students’ e-portfolios, critical thinking and digital skills in the classroom.
Social implications
The discussion focuses on important development topics. Everyone, not just students, should be encouraged to participate in creating and developing our technological future. The analysis offers unique and essential perspectives into what to explore for such a substantial attempt as implementing digital technology, specifically to construct an e-portfolio.
Originality/value
Despite the widespread usage of e-portfolios in English as a foreign language (EFL) instruction, there is a lack of research on how e-portfolios can enhance EFL students’ HOTS and speaking abilities. Hence, this study addresses a deficiency in existing research by examining the potential of e-portfolios to enhance students’ HOTS and oral communication skills within the context of EFL.
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Othmane Touri, Rida Ahroum and Boujemâa Achchab
The displaced commercial risk is one of the specific risks in the Islamic finance that creates a serious debate among practitioners and researchers about its management. The…
Abstract
Purpose
The displaced commercial risk is one of the specific risks in the Islamic finance that creates a serious debate among practitioners and researchers about its management. The purpose of this paper is to assess a new approach to manage this risk using machine learning algorithms.
Design/methodology/approach
To attempt this purpose, the authors use several machine learning algorithms applied to a set of financial data related to banks from different regions and consider the deposit variation intensity as an indicator.
Findings
Results show acceptable prediction accuracy. The model could be used to optimize the prudential reserves for banks and the incomes distributed to depositors.
Research limitations/implications
However, the model uses several variables as proxies since data are not available for some specific indicators, such as the profit equalization reserves and the investment risk reserves.
Originality/value
Previous studies have analyzed the origin and impact of DCR. To the best of authors’ knowledge, none of them has provided an ex ante management tool for this risk. Furthermore, the authors suggest the use of a new approach based on machine learning algorithms.
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Rida Belahouaoui and El Houssain Attak
This study aims to understand the determinants of the relationship between tax authorities and taxpayers in the digital era and how this relationship impacts tax compliance…
Abstract
Purpose
This study aims to understand the determinants of the relationship between tax authorities and taxpayers in the digital era and how this relationship impacts tax compliance behavior, especially in the context of emerging countries like Morocco.
Design/methodology/approach
A qualitative methodology was adopted, involving interviews with tax inspectors and auditors, certified accountants’ experts and tax consultants. Data analysis was conducted using IRAMUTEQ software.
Findings
The research highlights that the relationship's quality and the level of mutual trust between tax authorities and taxpayers are critical in determining tax compliance in the digital era. Central factors affecting this relationship encompass effective communication, simplification of tax procedures, clarity of tax laws and the digitization of tax services. Furthermore, the study emphasizes that these dynamics and determinants significantly influence the tax compliance behavior of taxpayers in Morocco, revealing intricate connections between relational aspects and compliance attitudes.
Practical implications
The findings suggest that fostering a mutually trusting relationship, through improved communication, simplification and digitization, can enhance taxpayer compliance. This is valuable for policymakers and tax authorities developing strategies to improve tax systems in emerging countries.
Originality/value
This study contributes to the sparse literature on the relationship between tax authorities and taxpayers in the and digital era, offering new insights into factors that influence tax compliance in the post COVID-19 crisis context. Its practical recommendations provide a foundation for developing strategies aimed at improving this relationship and, consequently, taxpayer compliance behavior in emerging countries.
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Rida Ahroum and Boujemaa Achchab
Participatory contracts reflect the true spirit of Islamic finance. However, these contracts face several challenges during their implementation. This is reflected by the low…
Abstract
Purpose
Participatory contracts reflect the true spirit of Islamic finance. However, these contracts face several challenges during their implementation. This is reflected by the low volume of contracts processed by Islamic banks and the low number of Sukuk issued. This study aims to introduce a new parameter related to the valuation of Sukuk Musharakah when the underlying asset is a joint venture.
Design/methodology/approach
The author applies the Gordon & Shapiro model on the valuation of Sukuk Musharakah with a joint venture as underlying. A new pricing framework is introduced with several usual parameters such as the profit and loss sharing ratio, besides a new parameter, which is the dividend payout ratio. The framework shall contain price, duration and convexity computation. The new framework differs from the classic bond pricing methodology broadly used nowadays in determination of Sukuk prices.
Findings
The results indicate that negotiating only the profit and loss sharing ratio is not sufficient to have a fair price of Sukuk Musharakah when the underlying is a joint venture. It is due to the mismatch of interest between investors and issuers. Thus, another parameter should be negotiated which is the dividend payout ratio.
Research limitations/implications
The research focuses exclusively on Sukuk Musharakah with joint venture as underlying. Also, the choice of Gordon & Shapiro formula, by definition of the model, restricts the calculation of the net asset value by using only the future expected dividends with constant growth. This choice is made primarily to explain the objective of this paper in a simple way.
Practical implications
For investors, a compatible pricing framework with the underlying flows and risks of an asset is essential to create a liquid market. This work would help investors to boost the Sukuk Musharakah market.
Originality/value
Several studies have analyzed the various challenges in Sukuk markets. Few of them dealt with specificities of Sukuk Musharakah by focusing on the underlying nature. So far, the profit and loss sharing ratio is the only parameter analyzed in these studies. Thus, the authors contribute to the literature by studying other parameters that can solve the various challenges of Sukuk Markets.
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Rida Ahroum, Othmane Touri and Boujemâa Achchab
This study aims to provide an interest-free valuation methodology for Murabaha and Musharakah Moutanaquissah contracts. Indeed, In Islamic finance, Murabaha contracts are widely…
Abstract
Purpose
This study aims to provide an interest-free valuation methodology for Murabaha and Musharakah Moutanaquissah contracts. Indeed, In Islamic finance, Murabaha contracts are widely negotiated. Their yield depends mainly on the contracted profit margin. In the current practices, this latter is based on a reference interest rate, which is highly criticized in Islamic literature, just like Musharakah Moutanaquissah contracts. In this perspective, authors suggest a new valuation methodology with parameters related to the real economy.
Design/methodology/approach
The authors apply an indirect method to determine a lower bound of the profit margin of a Murabaha contract. Considering Musharakah Moutanaquissah as an equivalent contract, the new valuation methodology is based on participation and focuses on parameters from the real economy: the market rent and the rate of return used for an equivalent project.
Findings
The results show that the pricing of Musharakah Moutanaquissah contracts could be based on several parameters linked to the real economy. Consequently, an implied value of the profit margin could be computed. Also, the interest rate is no longer implicated in the pricing of neither Murabaha nor Musharakah Moutanaquissah contracts.
Research limitations/implications
The valuation methodology is applicable only if the underlying asset’s financing can be made with Murabaha and Musharakah Moutanaquissah contracts.
Practical implications
This work will restore the link between Islamic contracts and the real economy. For Islamic banks in particular, the suggested model would reduce the exposure to reputational risk and enhance the compliance to the Sharia (Islamic Law).
Originality/value
Several studies have analyzed the dependence between Islamic contracts and interest rates. In general, these studies confirm this dependence and few of them have suggested alternatives. Thus, the authors contribute to the literature by providing a practical and applicable model to detach the valuation of Murabaha and Musharakah Moutanaquissah from the interest rate.
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This paper aims to discuss the views of scholarship in South Asia regarding Riba and Riba-free finance, including the conservative and realist schools in mainstream thought and…
Abstract
Purpose
This paper aims to discuss the views of scholarship in South Asia regarding Riba and Riba-free finance, including the conservative and realist schools in mainstream thought and the assimilative and interpretive schools in liberal thought.
Design/methodology/approach
The paper uses textual analysis to critically review the writings of scholars in South Asia on contemporary issues regarding Riba and Riba-free finance. It provides a critical review in the light of Islamic jurisprudence and extant Islamic economics literature.
Findings
There are several characteristics in conventional banking and finance products that do not comply with Islamic teachings. In this scenario, Islamic banking is comparatively a better alternative to conventional banking and finance products to achieve Shari’ah compliance and avoid indulging in Riba.
Practical implications
Voluntary financial exclusion to avoid Riba is significant in Muslim-majority countries. Increased penetration of Islamic finance requires clarity on what is Riba and confidence in Riba-free alternatives. Outreach efforts of Islamic financial institutions use conventional banking as a frame of reference to provide a critique of interest-based banking. However, the apprehensions within the Islamic finance literature also need to be answered to change perception and enhance people’s willingness to use Islamic banking. Doing this can expedite the process of financial inclusion as well as help in the transformation of the economy on Riba-free foundations in a reasonably quick timeframe.
Originality/value
This is the first study to critically evaluate the financial proposals presented and propagated by the contemporary interpretive school in South Asia.
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Rida Belahouaoui and El Houssain Attak
This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance…
Abstract
Purpose
This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance behavior in various contexts. It seeks to understand how these emerging digital tools influence taxpayer behaviors and compliance levels and to assess their effectiveness in reducing tax evasion and avoidance practices.
Design/methodology/approach
Using a systematic review technique with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses method, this study evaluates 62 papers collected from the Scopus database. The papers were analyzed through textometry of titles, abstracts and keywords to identify prevailing trends and insights.
Findings
The review reveals that digitalization, particularly through AI and blockchain, significantly enhances tax compliance and operational efficiency. However, challenges persist, especially in emerging economies, regarding the adoption and integration of these technologies in tax systems. The findings indicate a global trend toward digital Tax Administration 3.0, emphasizing the importance of regulatory frameworks, capacity building and simplification for small and medium enterprises (SMEs).
Practical implications
The findings provide guidance for policymakers and tax administrations, underscoring the necessity of strategic planning, regulatory backing and global cooperation to effectively use digital technologies in tax compliance. Emphasizing the need for tailored support for SMEs, the study also calls for expanded research in less represented areas and specific sectors, such as SMEs and developing economies, to deepen global insights into digital tax compliance.
Originality/value
This study has attempted to fill the gap in the literature on the comprehensive impact of fiscal digitalization, particularly AI-based, on tax compliance across different global contexts, adding to the discourse on digital taxation.
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Fiona S. Baker and Rida Blaik Hourani
The purpose of this exploratory study is to explore parent and school administrator perspectives on the value and nature of parent involvement in the city of Abu Dhabi through…
Abstract
Purpose
The purpose of this exploratory study is to explore parent and school administrator perspectives on the value and nature of parent involvement in the city of Abu Dhabi through their perceptions of roles and responsibilities.
Design/methodology/approach
The study is conducted in a random purposive sample of Public–Private Partnership schools during Abu Dhabi Education Council’s school reform.
Findings
Findings show that while both administrators and parents agree on the value of parental involvement, the perceptions of their own and each others’ roles and responsibilities means that parent involvement is characterized by unfulfilled expectations.
Practical implications
Recommendations are made to arrive at realistic roles and responsibilities for parent involvement and recommendations for a model of mutually responsive practice to evolve within a policy framework, with the support of ADEC, and informed by international and locally based research.
Originality/value
The paper sheds light on a new educational dimension beyond curricula and instruction.