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This study aims to revisit the practice of multiculturalism within the co-existence of halal food products in non-Muslim communities in Kupang, East Nusa Tenggara, Indonesia.

Data were collected through observations, interviews and documentation using a case study approach.

The important findings in the existing study indicate that social practice related to the acceptance and expression of non-Muslim communities towards halal products and certificates is integrated into the daily life of the people. It has contrasted with other regions in Indonesia where debates between cultural and structural aspects of halal product studies and certification prevail, often dominated by ego-sectoral interests and Islamic theology. Although Kupang’s predominantly non-Muslim population, the practice and model of halal products emerge with uniqueness within communal traditions and socio-cultural practices take precedence over structural factors.

The most significant contribution of this research lies in mutual understanding, interfaith dialogue and religiosity that have fused into social life, specially building social coexistence in halal products.

These findings contribute to policymakers to reformulate halal certification and products, which are not solely driven by the interests of the Muslim community.

This study presents a new synthetic theory about halal products, confirming a case study in Kupang where non-Muslim communities accepted halal products as a reflection of cultural and local customs. This acceptance has led to the development of a new identity without contradictions among business interests, ideologies, sectoral aspects, hygiene, health and structural state movements.

This study investigates the influence of corporate income tax on two corporate financial decisions — dividend and capital structure policies, particularly for Shariah compliant companies in Malaysia.

The study considered data from a sample of 529 Malaysian listed companies from four industrial sectors from 2007–2021 (6,746 company-year observations, before eliminating outliers). Panel models such as Fixed Effect and Random effect models were used. The study specifically tested the effect of corporate income tax on dividend and capital structure policies for Shariah compliant companies (3,148 observations) and controlled for industrial sectors.

(1) Firms are mostly Shariah-compliant, less liquid, less profitable and smaller in size, (2) Broadly when analysed together, tax has no impact on debt-equity ratio while it has an impact on dividend per share, (3) However, when tested separately for Shariah compliant companies, the influence of effective tax on capital structure is very evident but not for dividend and (4) influence of industrial sector on the relationship between corporate tax and capital structure and dividend policy is significant. Results indicate that Shariah firms might be raising debt to gain tax advantage. Companies in general pay dividends to avoid reputational damage.

This study assumes that leverage and dividend policy decisions are the main outcomes of the changing tax policies, while it seems that there could be other important outcomes that can be tested in future research. The study also shows the changing tax regimes of different ASEAN countries but they have not been tested to see the differences between countries. It will be indeed interesting for future researchers to focus on this aspect.

The findings contribute to the literature on tax planning of the Shariah-compliant firms, a high growth business segment in the Asian context. The study discussed potential tax-based Islamic market product development.

Digitalisation is perceived as a new process that may add value to firms. Current theoretical understanding assumes it should be part of a firm's strategy to respond to multiple pressures in the business environment. This paper explores the occurrence of digitalisation in a rare context, that of the English agricultural industry in the United Kingdom, a place disproportionality filled with family firms. The general understanding of digitalisation in family firm settings remains embryonic. The authors' explorations make theoretical contributions to research at the intersection of rural entrepreneurship, family business and innovation.

Utilising a purposive, qualitative approach, primary data was collected from multiple interviews with 28 UK family farms, and secondary data from another 164. Interview transcripts were coded using NVivo, along with secondary data from reports, observations and websites.

The authors present empirical evidence illustrating how digitalisation manifests incrementally and radically in different types of family farms. The authors present a model that shows the areas of farming that have, and continue to be, digitalised. This increases analytical precision when identifying digitalisation activities that differ depending on the strategy to either scale or diversify. The authors propose that incremental digitalising occurs to a great extent during a scaling strategy, and that radical digitalising occurs to a smaller extent during diversification strategies in family farms.

This research uses a sample of family-run farms from the UK agricultural sector to explore nuanced elements of digitalisation. It should therefore be explored in other types of family firms located in different sectors and geographies.

This research is important because family farms are under increasing pressure and have limited financial resources to deal with the digitalisation agenda. Therefore, empirical evidence helps other farms in similar situations. The authors found digitalisation investments, that tend to be capital intensive, only matter for scalers and less so for diversifiers. Family farms can use the model presented as a tool to evaluate their farm. The tool helps them define what to do, and ideate the potential activities that might be digitalised, to feed into their wider strategy.

Family firms, in particular farms, are critical to many economies. The general consenses currently assumes all family firms should digitalise, yet the authors' evidence suggests that this is not the case. It is important to create policies that are sensitive to the needs of different types of businesses, in this case between family firm scalers and diversifiers, instead of simply incentivising digitalisation using a blanket approach usually by offering financial aid. Understanding how digitisation can support (or not) family firm resilience and growth in an effective and efficient manner can have significant benefit to individual firms, and across industries.

The proposed model extends theoretical understanding linking strategy, digitalisation activity and innovation in family farms. It shows that digitalisation is a key building block of scaling strategies, maximising digitalisation to increase efficiency. Yet, diversifying family farms minimise digitalisation, whereby they only digitalise a small amount of the farming activity. This empirical evidence contrasts with the wider narrative that farmers are slower at using new technology. This research found that some are slower because it does not align with their strategy. However, sometimes digitalisation aligns with their strategy during external changes, in which case the diversifiers are quick to act.

This study aims to explore the perception among the tourism stakeholders about Halal tourism competitiveness, challenges and opportunities in Aceh, a Sharia-law tourism destination.

This study adopted the qualitative research method and used in-depth interviews with purposively selected 13 Halal tourism stakeholders in Aceh.

This study found that the Indonesian Government has aggressively promoted Aceh as one of its main Halal tourist destinations. Despite its popularity in the growing and lucrative Muslim market, the understanding of Halal tourism in Aceh among its stakeholders is still at its infancy level. Besides, although Aceh is a Muslim-majority region, its Halal facilities and services, especially the Halal certification for their foodservice industry, are still lacking compared to their neighbouring competitors.

This study confirms the scarcity of stakeholder understanding and support challenged and undermined Aceh’s Halal tourism competitiveness. As such, this study sheds light on the original insight that stakeholders’ limited comprehension and backing can hinder Aceh’s Halal tourism competitiveness.

The various quality improvement (QI) frameworks and maturity models described in the health services literature consider some aspects of QI while excluding others. This paper aims to present a concerted attempt to create a quality improvement maturity model (QIMM) derived from holistic principles underlying the successful implementation of system-wide QI programmes.

A hybrid methodology involving a systematic review (Phase 1) of over 270 empirical research articles and books developed the basis for the proposed QIMM. It was followed by expert interviews to refine the core constructs and ground the proposed QIMM in contemporary QI practice (Phase 2). The experts included academics in two academic conferences and 59 QI managers from the New Zealand health-care system. In-depth interviews were conducted with QI managers to ascertain their views on the QIMM and its applicability in their respective health organisations (HOs).

The QIMM consists of four dimensions of organisational maturity, namely, strategic, process, supply chain and philosophical maturity. These dimensions progress through six stages, namely, identification, ad-hoc, formal, process-driven, optimised enterprise and finally a way of life. The application of the QIMM by the QI managers revealed that the scope of QI and the breadth of the principles adopted by the QI managers and their HOs in New Zealand is limited.

The importance of QI in health systems cannot be overstated. The proposed QIMM can help HOs diagnose their current state and provide a guide to action achieving a desirable state of quality improvement maturity. This QIMM avoids reliance on any single QI methodology. HOs – using the QIMM – should retain full control over the process of selecting any QI methodology or may even cherry-pick principles to suit their needs as long as they understand and appreciate the true nature and scope of quality overstated. The proposed QIMM can help HOs diagnose their current state and provide a guide to action achieving a desirable state of quality improvement maturity. This QIMM avoids reliance on any single QI methodology. HOs – using the QIMM – should retain full control over the process of selecting any QI methodology or may even cherry-pick principles to suit their needs as long as they understand and appreciate the true nature and scope of quality.

This paper contributes new knowledge by presenting a maturity model with an integrated set of quality principles for HOs and their extended supply networks.

The psychological foundations of consumers’ reasons for product choices are analyzed in the field of marketing. The purpose of this research is to identify the implicit reasons for white meat consumption in the UK and Turkey.

In the scope of the means-end chain theory, in-depth interviews were conducted with individuals, and the reasons for consumers’ product preferences were revealed by moving from concrete to abstract.

It has been determined that the white meat consumption of Muslims in the UK is primarily shaped by their religious approach. In Turkey, on the contrary, both consumption patterns and reasons for preference are changing. It has been found that white meat consumption is associated with values such as security needs, satisfaction with life, self-fulfillment and happiness.

This research has contributed to the marketing literature by examining consumers’ implicit consumption reasons for white meat in the context of religion and culture.

Marketing strategies should focus on building trust in halal certification, particularly in the UK. Brands should associate their promotion strategies with feelings of security and happiness, which are associated in the minds of consumers.

This study is a new study in terms of revealing the connotations of consumers about consuming chicken and fish and showing the implicit needs that the brands can emotionally associate with.

This study aims to investigate factors and their impacts on halal tourism destinations revisit intentions among Muslim travelers, and explore the mediating effects of emotional attachments between halal social environments, halal food and beverages, halal services and halal tourism destinations revisit intentions.

Based on review of literatures, and by distributing 500 questionnaires to Muslim respondents and subsequently collecting 387 usable responses, the study is conducted through partial least squares structural equation modeling using Smart PLS3.3.3.

The findings of the study reveal that halal social environment, halal food and beverages, halal entertainments, halal staff clothing and emotional attachments significantly influence halal tourism destinations revisit intentions, whereas halal services has insignificant impact on halal tourism destinations revisit intentions, and halal social environment, halal food and beverages and halal services have positive significant impacts on emotional attachments toward halal tourism destinations. Moreover, emotional attachments partially mediate in the relationship between halal social environment, halal food and beverages, halal services and halal tourism destinations revisit intentions.

The current study findings uniquely contribute to the development of halal tourism destinations in Bangladesh by revealing the impactful factors and formulating marketing strategies that can increase Muslim travelers’ revisit intentions toward halal tourism destinations.

To the best of the author’s knowledge, this study is one of the pioneer research studies of halal tourism revisit intentions, providing new and unique theoretical and practical contributions to the enhancement of halal tourism industry in the world as well as Bangladesh. The findings could contribute to the halal tourism literature by identifying and evaluating factors influencing Muslim travelers’ revisit intentions toward halal tourism destinations. Moreover, the findings could help halal tourism operators in introducing halal attributes for creating Muslim travelers’ revisit intentions toward halal tourism destinations.

We conduct a multidisciplinary systematic literature review on climate neutrality in the supply chain. While carbon neutrality has gained prominence, our study argues that achieving carbon neutrality alone is not enough to address climate change effectively, as non-CO₂ greenhouse gases (GHG) are potent contributors to global warming.

We used multiple databases, including EBSCO, ProQuest, Science Direct, Emerald and Google Scholar, to identify articles related to climate neutrality in the context of non-CO₂ gases. A total of 71 articles in environmental science, climate change, energy systems, agriculture and logistics are reviewed to provide insights into the climate neutrality of supply chains.

We find that, in addition to CO₂, other GHG such as methane, nitrous oxide, ozone and fluorinated gases also significantly contribute to climate change. Our literature review identified several key pillars for achieving net-zero GHG emissions, including end-use efficiency and electrification, clean electricity supply, clean fuel supply, “GHG capture, storage and utilization,” enhanced land sinks, reduced non-CO₂ emissions and improved feed and manure management.

We contribute to the literature on climate neutrality of supply chains by emphasizing the significance of non-CO₂ GHG along with CO₂ and highlighting the need for a comprehensive approach to climate neutrality in addressing climate change. This study advances the understanding of climate neutrality of supply chains and contributes to the discourse on effective climate change mitigation strategies. It provides clear future research directions.

Research and interest in food loss and waste (FLW) have increased, but barriers stand in the way of firms engaging in food recovery efforts. The purpose of this study is to gain a better understanding of how firms overcome these barriers.

This study followed a qualitative, field-study-based research design in which 23 decision-makers at food-based organizations were interviewed. Quotes were extracted and categorized to develop a conceptual model of the food recovery process.

The conceptual model that evolved helps to explain decision-making related to FLW across the following dimensions: barriers to food recovery, incentives to overcome the barriers, internal processes for engaging in food recovery and external relationships influencing internal incentives and processes. In addition, the barriers and incentives were divided into operational and managerial issues.

Building on the barriers to food recovery in prior research, we explored the processes that help firms overcome these barriers. The model developed in this study is an important step toward addressing these processes and relationships. It can serve as a foundation for a variety of future studies of food recovery.

Given the scarcity of studies regarding religious food as a destination attraction and limited research on tourist halal food experience, this study aims to explore and compare halal food experience perceived by Muslim and non-Muslim tourists in a non-Islamic destination.

This study was carried out in a halal food street in Yuanjia Village, China. It used a qualitative approach and interviewed 16 Muslim tourists and 20 non-Muslim tourists.

Six themes and 18 attributes of halal food experience were identified. The findings revealed that Muslim tourists saw the reassuring options and religious value of halal food as important experiences. By contrast, the experiences of abundant choices, value for money, sensory pleasure and unique charm were frequently mentioned by non-Muslim tourists. The nature of halal food, the context of China (i.e. Chinese halal food culture) and the feature of research site (i.e. food operation of Yuanjia Village) work together to create such experiences.

To the best of the authors’ knowledge, this is one of the first studies to explore and compare halal food experiences of Muslim and non-Muslim tourists in a non-Islamic country (China). This study suggests that halal food could be an appealing destination attraction, even in non-Islamic destinations. Thus, this study contributes to a better understanding of the halal food experiences and assists destination marketers in promoting halal food.