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To test the applicability of the user-generated content (UGC) derived from social travel network sites for online reputation management, the purpose of this study is to analyze the spatial clustering of the reputable hotels (based on the TripAdvisor Best-Value indicator) and reputable outdoor seating restaurants (based on ranking indicator).

This study used data mining techniques to obtain the UGC from TripAdvisor. The Hierarchical Density-Based Spatial Clustering method based on algorithm (HDBSCAN) was used for robust cluster analysis.

The findings of this study revealed that best value (BV) hotels and reputable outdoor seating restaurants are most likely to be located in and around the central districts of the urban tourist destinations where population and economic activities are denser. BV hotels' spatiotemporal cluster analysis formed clusters of different sizes, densities and shape patterns.

This study showed that reputable hotels and restaurants (H&Rs) are concentrated within districts near historic city centers. This should be an impetus for applied research on urban investment environments.

The findings would be rational guidance for entrepreneurs and potential investors on the most attractive tourism investment environments.

There has been a lack of studies focusing on analyzing the spatial clustering of the H&Rs using UGC. Therefore, to the best of the authors’ knowledge, this study is the first to map and analyze the spatiotemporal clustering patterns of reputable hotels (TripAdvisor BV indicator) and restaurants (ranking indicator). As such, this study makes a significant methodological contribution to urban tourism research by showing pattern change in H&Rs clustering using data mining and the HDBSCAN algorithm.

为了测试社交旅游网站 (STNS) 的用户生成内容 (UGC) 对在线声誉管理 (ORM) 的适用性, 本研究分析了知名酒店的空间聚类（基于 TripAdvisor 最佳价值指标) 和信誉良好的户外座位 (ODS) 餐厅(基于排名指标)。

该研究使用数据挖掘技术从 TripAdvisor 获取 UGC。 基于（HDBSCAN）算法的分层基于密度的空间聚类方法用于鲁棒聚类分析。

调查结果显示, 最具价值 (BV) 酒店和信誉良好的 ODS 餐厅最有可能位于人口和经济活动较为密集的城市旅游目的地的中心区及其周边地区。 BV 酒店的时空聚类分析形成了不同大小、密度和形状模式的聚类。

目前的文献扔缺乏专注于分析利用 UGC 的酒店和餐厅 (H&R) 空间聚类的研究。 因此, 本研究首次绘制并分析了知名酒店（TripAdvisor BV 指标）和餐厅（排名指标）的时空聚类模式。 因此, 本研究通过利用数据挖掘和 HDBSCAN 算法显示 H&Rs 聚类的模式变化, 为城市旅游研究做出了重要的方法论贡献。

这项研究表明, 著名的 H&R 集中在历史悠久的市中心附近的地区。 这应该是对城市投资环境的应用研究的推动力。

研究结果将为企业家和潜在投资者提供最具吸引力的旅游投资环境的理性指导。

This study aims to examine how sharia supervisory board (SSB) characteristics are determinants of the maqashid sharia performance (MSP) of Islamic banks (IBs) and how MSP has implications for profitability and for profit-sharing investment account holders (PSIAHs).

MSP is ascertained by semi-structured interviews. The SSB characteristics measured are size, cross-membership, education level, expertise, reputation, rotation and remuneration. Annual reports of Indonesian and Malaysian IBs from 2010 to 2018 are analysed using panel data regression.

In Indonesia, SSB education level attenuates MSP, while other characteristics have only minor influence. However, in Malaysia, SSB size, education and reputation reinforce MSP, while others are ineffective. MSP in both countries is pseudo-Islamic; so their customers ignore religiosity. However, MSP in Malaysia can improve profitability because sharia assurance is more transparent; meanwhile, MSP in Indonesia cannot improve profitability because sharia assurance is less transparent.

In order for MSP to improve in Indonesia, the regulators need to increase SSB size, reduce cross-membership and arrange the format for sharia assurance in SSB reports, while IBs need to increase SSB education and expertise.

MSP is constructed in accordance with legal and social requirements to achieve IBs’ Islamic, economic, social and ethical objectives. Resource dependence theory is used to evaluate SSB, while PSIAH and profitability are investigated to demonstrate the impact of MSP. Finally, comparing SSB capabilities in Indonesia and Malaysia could be beneficial to regulatory and IB policies.

This study aims to provide a comprehensive review of the existing literature on corporate governance (CG) aspects of the Malaysian market. It offers insights into the phases of Malaysian CG, identifies crucial gaps in the literature and outlines an agenda for impending research.

Following a systematic literature review approach, a final sample of 125 studies from Scopus and Web of Science databases was used in this study. These studies were selected based on quality assessment criteria. Then, the sample literature was evaluated in terms of journals, methodology, theories, modelling, research outcomes and CG characteristics.

The results show that there is a growing interest among researchers to further explore CG aspects in Malaysia due to the continuous development of the Malaysian CG codes. Likewise, the review reveals that the majority of prior studies are quantitative and were carried out using archived data from non-financial firms. Also, the existing literature has primarily focused on the outcomes of CG, especially firm performance.

Overall, the results show that there is ample room for future research. The present paper identifies a number of methodological problems and concerns, and discusses the implications of these problems, while also providing recommendations for future research. The main caveat is that the authors use scholarly papers published in academic journals only, but this approach offers them with opportunities for considerable further developments.

To the best of the authors’ knowledge, this study contributes to the literature by being the first of its kind to concentrate on the Malaysian context. It provides a comprehensive knowledge assessment of the Malaysian CG research and offers advice regarding improvements in research, policy and practice by identifying possible knowledge gaps. Consequently, this study provides a cohesive story of the past and a road map for future research on Malaysian CG.

This chapter focuses on a case study of Kareem Exchange Company and its use of big data analysis to detect and prevent fraud and suspicious financial transactions. The chapter describes the various phases of the big data analysis cycle, including discovery, data preparation, model planning, model building, operationalization, and communicating results, and how the Kareem Exchange Company team implemented each phase. This chapter emphasizes the importance of identifying the business problem, understanding the resources and stakeholders involved, and developing an initial hypothesis to guide the analysis. The case study results demonstrate the potential of big data analysis to improve fraud detection capabilities in financial institutions, leading to informed decision making and action.

The purpose of this paper is to examine the effect of measures to combat Corona Virus Disease 2019 (COVID-19) pandemic on competitiveness in tourism in Nigeria taking strategic dexterity as the moderating variable.

Survey research design approach was used for the study. A total of 235 valid questionnaires gathered from the personnel of ten urban tourist centres in Nigeria were used to examine the goodness of model fit, measurement model and structural correlations between constructs. Partial least squares structural equation modelling approach (PLS-SEM) using Advanced Analysis for Composite (ADANCO 2.2.1) was used to evaluate the hypotheses.

This study finds that travel restriction, boarder closure and strategic dexterity were significant to competitiveness, among which border closures has generated the highest path coefficient. Moreover, the study finds a significant moderating role of strategic dexterity between travel restrictions, border closure and competitiveness. Future studies can reproduce the study by incorporating mediating variables covering the all-tourist centers in Nigeria.

This study might be valuable for tourism-related stakeholders, researchers and policy makers as the result finds indicate strong effect of travel restrictions, border closure on competitiveness of urban tourism. Equally, the study provides new insight as the findings shows a significant moderating role of strategic dexterity between travel restrictions, border closure and competitiveness.

This study might be valuable for tourism-related stakeholders, researchers and policy makers as the result finds indicate strong effect of travel restrictions, border closure on competitiveness of urban tourism. The study provides new insight as the findings shows a significant moderating role of strategic dexterity between travel restrictions, border closure and competitiveness.

This study is among the few that analyses the effect of measures to combat COVID-19 pandemic on competitiveness in the urban tourism: strategic dexterity as the moderating variables. This study also contributes methodologically through the introduction of PLS-SEM approach.

This study aims to focus on the main materials used in consolidation processes of illuminated paper manuscripts and leather binding.

For each material, chemical structure, chemical composition, molecular formula, solubility, advantages, disadvantages and its role in treatment process are presented.

This study concluded that carboxy methyl cellulose, hydroxy propyl cellulose, methyl cellulose, cellulose acetate, nanocrystalline cellulose, funori, sturgeon glue, poly vinyl alcohol, chitosan, chitosan nanoparticles (NPs), gelatin, aquazol, paraloid B72 and hydroxyapatite NPs were the most common and important materials used for the consolidation of illuminated paper manuscripts. For the leather bindings, hydroxy propyl cellulose, polyethylene glycol, oligomeric melamine-formaldehyde resin, acrylic wax SC6000, pliantex, paraloid B67 and B72, silicone oil and collagen NPs are the most consolidants used.

Illuminated paper manuscripts with leather binding are considered one of the most important objects in libraries, museums and storehouses. The uncontrolled conditions and other deterioration factors inside the libraries and storehouses lead to degradation of these artifacts. The brittleness, fragility and weakness are considered the most common deterioration aspects of illuminated paper manuscripts and leather binding. Therefore, the consolidation process became vital and important to solve this problem. This study presents the main materials used for consolidation process of illuminated paper manuscripts and leather bindings.

The foreign intervention in Libya in 2011, legitimized by the Security Council Resolution 1973, whose veto is a privilege of solely five most powerful countries (at least from post-1945 war standpoint), not only reveals that same practice of the past still valid in international affairs today but also results in overthrowing Gaddafi regime, and most importantly in destabilizing a once stable nation, which can now be seen as a failing state.

This study aims to shed light on Shari’ah supervisory boards (SSBs) and the possibilities of Islamic banks to reduce the tax avoidance. Performance and Shari’ah compliance have been extensively studied; however, tax avoidance remains a challenge.

SSB characteristics, based on resource dependence theory, influence tax avoidance, including SSB size, educational level, expertise, reputation, remuneration and turnover. The samples were obtained from Islamic banks in Indonesia and Malaysia (2010–2020) using the data panel method.

Islamic banks avoid taxes through the effective tax rate and book tax difference. SSBs who have more expertise play a role in investigating the complexity of tax avoidance, and SSB reputation, who is a member of the Islamic bank regulator, understands immorality, resulting in reduced tax avoidance. Moreover, the recruitment system has been effective, as SSBs with more expertise have become more prevalent. Meanwhile, SSB from a Shari’ah background works only in regulated areas, simplifying Shari’ah compliance, in particular, attestation of financial reporting. A heavy workload is created by cross-membership, resulting in the neglect of the immoral value of tax avoidance. The calculation of tax avoidance also includes remuneration and bank assets.

Given the uniqueness of Islamic banks contributing to social welfare, tax regulators need to review the appropriateness of fees that can be treated as taxes. Tax regulators can join hands with Islamic bank regulators on this review.

To the best of the authors’ knowledge, this study is one of the first to examine the characteristics of SSBs and Islamic banks on tax avoidance. Separating Islamic banks by country enriches the analysis.

This paper aims to assess the effects of deposits structure and ownership structure on the GCC Islamic banks’ corporate governance disclosure (CGD) practices.

The study is based on a sample of 38 Islamic banks operating in five Gulf Cooperation Council (GCC) countries, and the authors observed them over the period from 2006 to 2011. The authors used the transparency and disclosure score, developed by Standard & Poor’s (S&P), to identify the sample’s CGD scores.

This paper’s findings suggest that the level of CGD is lower for Islamic banks with higher ownership concentration, for levered Islamic banks and for Islamic banks with greater concentration of nonprofit-sharing investment accounts (PSIA) and is higher for Islamic banks with greater concentrations of PSIA; the Islamic bank size; the bank age; listed bank and the country transparency index. By disaggregating the total CGD into the three sub-categories, the authors are able to specify, also, the components of corporate governance (CG) impacted by various determinants.

This paper is subject to a number of limitations. First, there is manual scoring of annual reports (subjectivity). Second, the research focuses exclusively on the GCC context and excludes the other Middle East, Southeast Asia and Far East countries, where ownership structure and deposits structure might affect CGD differently. Third, the governance score, which is used in this research, is developed by S&P and does not take into account the characteristics of Islamic banks.

The findings of this paper suggest many policy implications. First, through the optimization of ownership structure, GCC countries’ regulators have to improve the Islamic banking system’s CG mechanisms through the optimization of ownership structure (dispersed ownership) to promote transparency and disclosure. Second, regulators and policymakers should revise guidelines with the main purpose of protecting PSIA’ holders (considered to be minor shareholders without voting power) through promoting disclosure and transparency. Third, the findings can be useful for many international supervisory bodies, like the Islamic Financial Services Board (IFSB) and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), in evaluating transparency and disclosure standards.

This study is expected to be useful for all market participants, namely, investors, financial analysts, managers, marker regulators and many international Islamic supervisory bodies, such as the IFSB and AAOIFI, by providing new requirements on CGD in the GCC region and in better understanding its determinants for Islamic banks in this region.

The purpose of this paper is to help directors, senior management, and stakeholders of Islamic banks understand sharī‘ah risk, a crucial consideration in the corporate governance of Islamic banks, and its impact on these banks.

This conceptual paper links dispersed insights drawn from the emerging body of sharī‘ah governance literature, and the guidance issued by the Basel Committee on Banking Supervision (BCBS), the Islamic Financial Services Board (IFSB), and the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) with new insights to clarify the sharī‘ah risk that Islamic banks face.

Sharī‘ah risk, an operational risk, poses a credible hazard to Islamic banks and their stakeholders. Possible consequences of sharī‘ah non-compliance include higher costs, financial losses, liquidity problems, bank runs, bank failure, industry smearing and financial instability. This study defines shariah risk, identifies credit, legal, compliance, market, and reputational risk that it may evoke, and categorizes its causes and events.

Future research could empirically test the ideas posited. In this paper claims were substantiated by logic and examples.

The study devises an instrument for assessing sharī‘ah risk, and suggests measures for directors, senior management, and regulators to mitigate this risk.

This is the first study to focus on the implications of sharī‘ah risk, delineate examples of events and incorporate them within the BCBS operational risk causes, and develop a tool for measuring sharī‘ah risk.