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This study aims to explore and analyze the issues in weightages-based profit distribution mechanism in Islamic banks from Shari’ah, practical and regulatory perspectives.

A qualitative research approach was used in this study based on primary data collected through semi-structured interviews from Shari’ah practitioners and senior industry experts in the field of pool management in the Islamic Financial Services Industry of Pakistan.

The current study found that the weightages-based mechanism conforms to the rules of Mudarabah and; therefore, permissible. However, the elements of exploitation, transparency and fairness require further research, as these elements seem to exist in this mechanism. It was also found that there are many loopholes in the regulatory guidelines for pool management in Islamic banking institutions (IBIs) in Pakistan resulting in practical issues.

The findings of this study may help improve pool management in IBIs, which in turn may cater the objections raised by academicians, customers and industry experts. Moreover, the alternative solution based on the findings of this study can be transformed into a proposal for regulators to take necessary actions against unfair profit distribution and issue further improved guidelines for IBIs in Pakistan.

To the best of the authors’ knowledge, very limited studies have been conducted on pool management particularly with issues from different perspectives and alternative solutions have been suggested that may act as a proposal for IBIs as well as regulatory authorities.

This study aims to investigate the pragmatic issues on the radical call for the establishment of an external Shariah auditor (ESA) in the governance framework of Islamic banks (IBs).

From 11 well-established Malaysian IBs, 16 internal auditors were interviewed to provide an in-depth understanding on how ESA can provide greater assurance to stakeholders in Malaysian IBs.

This study reported mixed acceptance from internal auditors on the proposed additional governance layer to be undertaken by the ESA. Generally, internal auditors reluctantly agreed that Shariah auditing by the ESA would enhance the quality of Shariah assurance but maintain several practical concerns regarding lack of guidelines on Shariah auditing, the additional cost to be borne by IBs and the possible tensions between the ESA and Shariah board (SB) amid the diverse Shariah interpretations available for experts in the field.

The critical point on the manifestation of an ESA in the contemporary IB practice brought by this study highlights the need for regulation and policy promulgation that embrace a comprehensive approach to Shariah audit process within the religio-ethical dogma of Islamic banking and the pragmatic approach to banking.

This study provides evidence on the expected role and competency of an ESA and explores the implications produced by its implementation in Malaysian IBs. This study also clarifies how IBs should delineate the role of Shariah assurance from SB to ESA.

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.

This study aims to assess the impact of determinants on the effectiveness of internal audit (IA) within the banking industry of Bangladesh.

The data was obtained through 152 survey questionnaires from a total of 43 privately owned and six state-owned commercial banks in Bangladesh. The analysis was conducted using structural equation modeling.

The findings demonstrate that the independence of internal auditors and the quality of IA substantially impact enhancing the efficiency of IA. On the other hand, the competence of internal auditors and management support in IA functions do not significantly impact the effectiveness of IA.

The study’s findings may have significant policy implications for the government, regulators, internal auditors, management committees and other stakeholders in establishing programmes to enhance the efficacy of IA as a component of banking audit management reforms.

This study makes three distinct contributions to the existing literature. Firstly, previous literature focused on the determinants affecting the external audit efficiency of the public companies and banking sectors in Bangladesh (Hasan, 2018; M. M. U. Reza, 2021). In this study, the author enhances the research by presenting empirical findings on the IA effectiveness of banks. Secondly, the author expands the research by incorporating both private and state-owned commercial banks as samples. Thirdly, the study is unique given that it investigates the effectiveness of IA in response to the recent financial scandals in the banking industry of Bangladesh (The Daily Star, 2023).

The substantial expansion of technology and the efficacy of digital platforms in reaching young audiences have led to enhanced targeting and customization of promotional communications. Notwithstanding the expansion and efficacy of contemporary advertising platforms, scholarly attention has not kept pace with this domain of inquiry. This study aims to assess the antecedents of Google Shopping Ads (GSA) on intention to purchase behavior among the Generation Y and Z cohorts.

The current study used a quantitative approach and snowball sampling technique to gather primary data via a questionnaire and Google Forms, which resulted in the collection of 5,808 questionnaires among the cohort members. A principal component analysis and multigroup confirmatory multigroup structural equation modeling (between Generation Y and Z) were used to assess the research data and model.

The results show positive trust and perceived value associations with intention to purchase, particularly among Generation Y and Z consumers. The findings also show negative irritation, product risk and time risk associations with intention to purchase, especially among the Generation Y cohort, which indicates that young consumers generally do not observe perceived risk due to the usage of GSA.

GSA will continue to grow and become an increasingly important integrated marketing communications tool as the digital landscape develops. It can be concluded that young consumers show a high degree of perceived value and low levels of perceived risk due to the use of GSA. This study, therefore, promotes improved understanding among academics, marketers and businesses of search engine advertising among young cohorts of consumers (Generation Y and Z) in a developing country context.

The purpose of this study is to explore from a place attachment (PA) theory perspective the extent to which and how, a fully immersive virtual reality (VR) experience enhances tourists’ attachment level on-site at a rural destination.

This study applied an exploratory mixed method approach. Respondents were tourists visiting the Lake District National Park who were asked to try a VR experience. In Study 1, interviews were conducted to explore new themes and to develop an enhanced PA framework in VR. Study 1 confirmed existing variables from the literature and highlighted new variables (themes) to be included in the new framework on how PA is formed. In Study 2, surveys were conducted, and the proposed framework analyzed using structural equation modelling (PLS-SEM). To fully understand how VR had an impact on enhancing PA, the moderating effect of tourists’ pre-existing PA was considered.

The findings revealed “Accessibility”, “Memories” and “Increased Place Knowledge” as new themes (variables) and confirmed that these and established variables “Aesthetics” and “Presence” enhance PA, leading to increased loyalty. Significant moderating effects of existing PA were found.

VR serves as a complementary and substitutional tool for tourism. Tailored VR experiences for diverse tourist needs may enhance destination marketing and competitiveness. For tourists with low PA, destinations should focus on promoting activities and highlights to enhance engagement and the experiential understanding of the destination. For tourists with high PA, VR experiences should focus on providing a comprehensive view of the destination and unveiling new places. In both cases, the VR experience leads to deeper engagement with the destination and an increase in PA.

Research on the impact of VR on tourists’ PA is limited. To address this gap, this study’s theoretical contribution lies in developing and testing a PA framework within a VR and tourism context. This also includes the validation of new measurement items developed in relation to the new themes.

Design cost overrun is one of the prominent factor that can impact the sustainable delivery of the project. It can be encountered due to a lack of information flow, design variation, etc. thereby impacting the project budget, waste generation and schedule. An overarching impact of this is witnessed in the sustainability dimensions of the project, mainly in terms of economic and environmental aspects. This work, therefore, aims to assess the implications of a technological process, in the form of building information modelling (BIM), that can smoothen the design process and mitigate the risks, thus impacting the sustainability of the project holistically.

The identified design risks in construction projects from the literature were initially analysed using a fuzzy inference system (FIS). This was followed by the focus group discussion with the project experts to understand the role of BIM in mitigating the project risks and, in turn, fulfilling the sustainability dimensions.

The FIS-based risk assessment found seven risks under the intolerable category for which the BIM functionalities associated with the common data environment (CDE), data storage and exchange and improved project visualization were studied as mitigation approaches. The obtained benefits were then subsequently corroborated with the achievement of three sustainability dimensions.

The conducted study strengthens the argument for the adoption of technological tools in the construction industry as they can serve multifaceted advantages. This has been shown through the use of BIM in risk mitigation, which inherently impacts project sustainability holistically.

The impact of BIM on all three dimensions of sustainability, i.e. social, economic and environmental, through its use in the mitigation of critical risks was one of the important findings. It presented a different picture as opposed to other studies that have mainly been dominated by the use of BIM to achieve environmental sustainability.

Learning from past construction accident reports is critical to reducing their occurrence. Digital technology provides feasibility for extracting risk factors from unstructured reports, but there are few related studies, and there is a limitation that textual contextual information cannot be considered during extraction, which tends to miss some important factors. Meanwhile, further analysis, assessment and control for the extracted factors are lacking. This paper aims to explore an integrated model that combines the advantages of multiple digital technologies to effectively solve the above problems.

A total of 1000 construction accident reports from Chinese government websites were used as the dataset of this paper. After text pre-processing, the risk factors related to accident causes were extracted using KeyBERT, and the accident texts were encoded into structured data. Tree-augmented naive (TAN) Bayes was used to learn the data and construct a visualized risk analysis network for construction accidents.

The use of KeyBERT successfully considered the textual contextual information, prompting the extracted risk factors to be more complete. The integrated TAN successfully further explored construction risk factors from multiple perspectives, including the identification of key risk factors, the coupling analysis of risk factors and the troubleshooting method of accident risk source. The area under curve (AUC) value of the model reaches up to 0.938 after 10-fold cross-validation, indicating good performance.

This paper presents a new machine-assisted integrated model for accident report mining and risk factor analysis, and the research findings can provide theoretical and practical support for accident safety management.

The main aim of the current study is to investigate the effect of Anti-Crack HP 67/36 glass fibre on the mechanical performance of mortars made of cement, with a focus on post-cracking evaluations using the digital image correlation (DIC) technique.

Experimental tests were carried out on 36-mm long fibres at 0.8% by volume and added to the normal strength (NSM), high strength (HSM) and high strength mortar with fly ash (HSMFA) mortars. CEM I 52.5 CP2 NF, CEM II/A-L 42.5 NF and CEM III/C 32.5 N-SR PM were used for each series of mortar to assess the performance of the glass fibres with the types of cement. F-class fly (FA) ash was used to reduce global CO₂ emissions.

The mortar’s strength decreased as the cement types changed from CEM I to CEM II and III. However, due to changes in the portlandite content of the cement, water porosity increased for both types of mortar, without and with fibre. It was also found that using glass fibre increased flexural strength more than compressive strength, regardless of the type of cement used. For all the strength classes, it was found that the mortar mixes with CEM I had the highest critical crack opening (w_c) and fracture energy (G_F), followed by CEM II and III. No significant effects were observed in the mortar’s property by replacing fly ash (12%).

Only mortars were formulated in this study, but the results must be verified at the concrete scale.

Validation of the DIC technique to characterize the post-cracking behaviour of cement-based material. Use of glass fibres to improve the material’s resistance to cracking.

Use of CEM II and CEM III cements with low CO₂ footprint instead of CEMI without altering the mechanical performance of the material.

The work is a further contribution to studying the cracking behaviour of several series of variable mortars depending on the resistance class and the type of cement used.

The purpose of this study is to examine how halal marketing affects intention and to assess the mediating effects of halal awareness and halal attitude on the relationship between halal marketing and intention towards halal cosmetics.

This study adopted a quantitative methodology and used a convenience sampling approach to acquire data from 266 respondents from different regions of Bangladesh. The survey was conducted from December 2022 to February 2023. The data were analysed and hypotheses were tested using partial least square structural equation modelling.

The findings suggested that all the formulated hypotheses were significant, indicating that halal marketing positively influenced intention towards halal cosmetics. Moreover, the relationship between halal marketing and consumers’ intentions to buy halal cosmetics was mediated by halal awareness and attitude.

The practical implications of this study are pertinent for Bangladeshi marketers of halal cosmetics. The results of this study will enable the manufacturers and marketers in the halal cosmetics industry to better target their respective customer base. The findings suggest that marketers of halal cosmetics should focus on creating awareness and fostering positive attitudes towards halal products among consumers.

This research has incorporated and tested the impact of halal awareness and halal attitudes as mediating constructs on intention towards halal cosmetics and found both constructs exert a statistically significant impact. Moreover, this paper investigated the halal marketing construct as a higher-order construct consisting of different components of marketing, while previous studies have been found to consider halal marketing as a first-order construct.