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Construction projects, and particularly highway infrastructures, are known to be major contributors to the socio-economic growth of developing countries. However, these types of projects are infamous for being highly risky due to the interplay of numerous risk factors. This study aims to explore the key risk factors impacting on the performance of highway infrastructure projects in Nigeria from the contextual viewpoint of key industry stakeholders.

Qualitative data was collected using semi-structured interviews. Specifically, 17 in-depth expert interviews were conducted with experienced stakeholders in the highway sector of the Nigerian construction industry. The collected data was transcribed and analysed using an established coding framework (grounded on case study approach, principles of thematic analysis and saliency analysis).

Overall, 17 key risks were identified from the data analysis process, and 6 risks were recognised as the most significant, based on the combination of prevalence of occurrence and significance of the coded information. The six top risks were: change in government, corruption, cost of construction materials, inflation, project funding issues and construction project delay. However, the first two of these risks (change in government and corruption) are politically related, which is specific and unique to the setting of Nigeria and thus might be seen as discouraging indicators that could have an impact on attracting foreign investors/contractors to Nigeria.

The study addressed the gap related with identifying context-specific risk factors impeding the performance of highway projects in Nigeria from the viewpoints of industry experts. It is expected that the findings will provide a better insight into the various risk factors and thus aid relevant policymakers to provide context-specific mitigating strategies.

The objective of this study is to investigate the barriers hindering the integration of lean manufacturing (LM) practices within the furniture industry of Bangladesh. The traditional operational paradigms in this sector have posed substantial challenges to the effective implementation of LM. In this study, the barriers of implementing LM in the furniture business are examined, aiming to provide a systematic understanding of the barriers that must be addressed for a successful transition.

The research reveals that “Fragmented Industry Structure,” “Resistance to Lean Practices” and “Inadequate Plant Layout and Maintenance”, emerged as the foremost barriers to LM implementation in the furniture industry. Additionally, “Insufficient Expert Management,” “Limited Technical Resources” and “Lack of Capital Investment” play significant roles.

The outcomes of this study provide valuable insights into the furniture industry, enabling the development of strategies for effective LM implementation. One notable challenge in lean implementation is the tendency to revert to established practices when confronted with barriers. Therefore, this transition necessitates informed guidance and leadership. In addition to addressing these internal challenges, the scope of lean implementation should be broadened.

This study represents one of the initial efforts to systematically identify and assess the barriers to LM implementation within the furniture industry of Bangladesh, contributing to the emerging body of knowledge in this area.

Low back disorder is one of the most prevalent and costly injuries in the construction industry. Back-support exoskeletons are increasingly perceived as promising solutions. However, the intended benefits of exoskeletons may not be realized if intention-to-use the device is low. Social influence could increase intention-to-use exoskeletons. This study aims to evaluate the impact of social influence on construction workers' intention-to-use back-support exoskeletons.

A field study involving 37 construction workers was conducted, with workers who used exoskeleton for one week, and their peers and supervisors. Data were collected using questionnaires and semi-structured interviews, and analyzed using descriptive statistics and thematic analysis, respectively.

The workers felt that the exoskeleton is easy to use and the functions are well integrated. Workers' intention-to-use exoskeleton was mainly influenced by employers providing and requiring the use of the device. The attitude of the workers and the perception of peers and supervisors did not have a significant impact on workers' intention-to-use exoskeleton, whereas the subjective norm of construction workers had a positive impact on the intention-to-use exoskeletons.

The study involved only 37 workers, including 15 workers who used the exoskeleton, and 14 peers and 8 supervisors of the workers.

This study contributes to existing knowledge on the influence of social influence on intention-to-use exoskeletons. The study also highlights how exoskeleton designs and the construction workplace can influence behavioral intention-to-use exoskeletons.

Recycling is associated with positive social and environmental impact, but previous studies have overlooked the cost of recycling operations. Based on the dynamic capability view, the purpose of this study was to identify and evaluate risk factors and resilience strategies within the recycling industry, prioritize these factors and identify the optimal combination of resilience strategies and risk factors to improve market performance.

The research questions were addressed in three subsequent studies. In Study 1, qualitative interviews were conducted to identify risk factors and strategies to mitigate those risks. In Study 2, quality function deployment methodologies were implemented via case studies derived from three different companies. Based on the results of Studies 1 and 2, in addition to the use of fuzzy set qualitative comparative analysis, Study 3 aimed to determine the optimal combination of risk factors and strategies impacting market performance.

The results across the three studies revealed a number of risk factors as well as which risk factors and resilience strategies have the greatest impact on market performance. Specifically, it was found that higher levels of readiness, response and recovery strategies lead to greater market performance, whereas weak readiness, response and recovery strategies, along with low societal, environmental and health and safety risk factors, significantly inhibit performance.

This research extends current understandings of market performance in relation to recycling industry management and offers insight for decision-makers toward combating significant risk factors in business-to-business settings.

Configuring strategies to ensure a health service provider’s resilience when extreme disruptions occur is not simple. Optimal configuration in such circumstances is rare. Therefore, this research has relied on the dynamic capability view (DCV) to develop a decision-support framework for configuring resilience strategies that will mitigate the worst challenges and improve the performance of health service providers during “extreme” disruptive events.

The research adopted a multi-study, multi-method approach comprising interviews, quality function deployment (QFD), and fuzzy set qualitative comparative analysis (fsQCA).

The findings reveal that, during a crisis, standalone resilience strategies are not enough. To guarantee performance, healthcare services require a combination of resilience strategies and a negation of challenges.

This research extends our current knowledge of healthcare operational management by offering optimal configurations of resilience strategies to manage performance during extreme disruptions. Thus, it offers strategic insights into how health-service managers can be more resilient during a crisis.

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

While the Noble Quran dictates the prohibition of interest, conventional banks promote Islamic banking by opening Islamic banking windows. Against this backdrop, this study aims to investigate the perceived gaps between managers and clients in Islamic marketing and banking, focusing on conventional banks’ Islamic banking windows.

Guided by a qualitative approach, semi-structured personal interviews and observations served as the data collection methods, involving 25 banks and 50 respondents in 3 different districts, namely, Shirajganj, Rajshahi and Chapainawabganj of Bangladesh from January to October 2023. The data were analysed using ATLAS.ti 2023 to explore codes and quotations derived from 14 interview questions. Further, ATLAS.ti 2023 facilitated synthesizing content, concepts, code occurrence, network analysis and thematic analysis.

Islamic and non-Islamic banks use Quranic verses, hadiths (prophetic traditions), images of mosques, the Kaaba and Arabic texts as Islamic marketing tools. These spiritual, divine and prescriptive tools are associated with Islamic banking. However, conventional banks receive criticism for having separate Islamic banking windows to serve religiously conscious clients, which generates tension among clients and bank managers.

The findings can theoretically assist academics in examining conventional banks’ Islamic marketing and banking practices, opening Islamic banking windows. Importantly, Shariah boards can play policy roles in safeguarding the function of Islamic marketing and banking. Managers can use the findings to anticipate client perceptions and enhance Islamic marketing and banking strategies. Likewise, the social implications include the explicit stance of Shariah to mitigate the mixture of halal and haram banking.

This pioneering study explores the perspectives of Islamic banking windows by non-Islamic banks. The combination of Islamic marketing and banking is a noteworthy novelty in this study and deserves recognition for its unique contribution to halal marketing and finance.

This study aims to propose a model to elevate the financial empowerment of Muslim women by rejuvenating the practice of Mahr in society and facilitating the affordability of men to pay that Mahr amount.

The approach of this study is to offer a model through the interest-free savings-based finance concept. The model comprises four stages; each stage of the model is mathematically formulated and graphically explained to ensure clarity and coherence. To further investigate the issue, the authors use a convenient sampling method to ask a small sample size of respondents (women) from different countries about their financial contribution and empowerment in the family.

This model enables women to turn their exclusive financial right into a source of earning without borrowing from any source or paying interest on the principal amount. Besides, it encourages accelerating men’s obligation to pay the Mahr to the women immediately during the marriage ceremony by facilitating men’s affordability. Almost 45% of respondents state that a woman’s financial contribution exalts her decision-making power and strengthens her financial position in the family.

The authors attempt to revitalize Mahr practice in Muslim society to accelerate the process of receiving a woman’s exclusive financial right and empower a family as a whole through the Mahr model.

Considering the model’s uniqueness, the developed and proposed Mahr model in this research is novel; to the best of the authors’ knowledge, no other study has been conducted and developed such a model using the Mahr concept.

This study aims to examine how Islamic educators’ perceptions on the imposition of personal income tax influences tax compliance behaviour in Malaysia.

A qualitative approach was adopted, using semi-structured interviews through online platforms. Participants were Islamic educators from higher educational institutions, who have been taxpayers for at least 10 years. They are assumed to hold high religious values, to possess knowledge about Islamic principles and to have adequate taxpayer experience.

The findings revealed that while all participants agreed that income tax imposition is permissible in Islam, they had different views on taxing side income. Side income from part-time jobs was viewed as taxable income, but side income from Islamic religious preaching was viewed as not subject to tax. Hence, participants’ tax compliance was influenced by their understanding. Wrong understanding leads to unintentional tax non-compliance. This study also found that religiosity promotes tax compliance behaviour.

The present study’s results may help the tax authority develop a mechanism from which to educate taxpayers and increase their awareness about properly reporting income from side jobs.

Prior studies examining the influence of religious beliefs on tax compliance have been conducted across religions. The present study was conducted with Muslim participants in Malaysia, and it used a qualitative approach to explore the issue more in-depth.

Corporate social responsibility (CSR) and fintech have emerged as critical megatrends in the banking industry. This study aims to examine the impact of financial technology on the relationship between CSR and banks' financial stability. Specifically, it investigates the moderating effect of fintech on the association between CSR and the financial stability of conventional banks operating in Qatar, UAE, Saudi Arabia, Kuwait, Bahrain, Jordan, Pakistan and Turkey from 2010 to 2021.

To achieve the authors’ objective, the authors apply Baron and Kenny's three-link model, tested with fixed and random effects regression models.

The results reveal that the development of fintech decreases banks' financial stability, whereas it promotes banks' involvement in CSR strategies. Furthermore, the findings indicate that fintech plays a moderating role in the relationship between CSR and financial stability. It positively moderates the impact of CSR on financial stability. The robustness analysis highlights the mutual reinforcement of fintech and CSR dimensions in improving the financial stability of banks. Thus, by fostering community and product responsibility, fintech could enhance the financial stability of banks.

Finally, the authors recommend that banks focus more on developing technological and environmentally friendly financial products.

This study contributes significantly by providing valuable insights for managers and policymakers seeking to improve banks' financial stability through the simultaneous adoption of new financial technology products and the strong commitment to CSR practices.