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The study's main objective is to evaluate the morphological developments in the characteristics of the spatial configurations of the residential layouts in Kerman, Iran, in examining the impact on the level of visual privacy through the spectrum of permeability and wayfinding in space syntax analysis.

In this paper, plan graph analysis is used to measure the syntactic properties of seven topological residential architecture plans in Kerman, Iran, built from the 1970s to 2010s. The methodology involves the development of mathematical measurements to signify permeability and simulation of visibility graph analysis (VGA) to indicate wayfinding.

The findings reveal the residential layouts of Iranian houses tend to be less integrated over decades of design development from the 1970s to 2010s. Reduction in spatial integration corresponds to increase segregation allowing for enhanced visual privacy. The study underpins that, even with the constraints in the scale of the house and reduction in the number of nodes, as evident in the design of the modern residential layout, the efficient level of visual privacy is still achievable with regards to the standards demanded by the local culture.

The study examines the development in residential spatial configuration and building scale on visual privacy through a proposed methodology based on the level of permeability and wayfinding measured as a combined effect using the space syntax analysis and visual accessibility.

This study empirically tests the use of loan loss provisions (LLPs) for earnings and capital smoothing when emphasis is laid on banks' riskiness and adoption of the International Financial Reporting Standards (IFRSs) in Nigeria.

Annual bank-level data are hand-extracted between 2007 and 2017 from annual reports of a sample 16 deposit money banks (DMBs), and analysed using appropriate panel regression models subsequent to a number of diagnostic tests including heteroscedasticity, autocorrelation and cross-sectional dependence. The use of both reported LLPs (TLLP) and discretionary LLPs (DLLP) for earnings and capital management is tested to advance the practice in the literature.

Generally, the study finds that Nigerian DMBs manage capital via LLPs, while mixed results are obtained for earnings smoothing. However, during IFRS, Nigerian DMBs' management of capital is identifiable with TLLP, while smoothing of earnings is peculiar to DLLP. Additionally, evidence of the improvement in loan loss reporting quality expected during IFRS for riskier Nigerian DMBs, could not be attained. This is corroborated by the study's findings of the use of both TLLP and DLLP for earnings and capital management during IFRS by DMBs in solvency crisis against the only use of TLLP to manage capital found for the entire period.

The evidential capital and earnings lopsidedness may subject Nigerian DMBs' going-concern to a lot of questions.

The study sets a foremost record in the empirical test of managerial opportunistic behaviour embedded in earnings and capital concurrently while accounting for loan losses by all categories of Nigerian DMBs in terms of riskiness, following accounting regime change.

This study aims to expand the theory of planned behaviour (TPB) to understand determinants of financial inclusion participation behaviour through the mediating effect of Islamic finance product (IFP) adoption.

A quantitative research design was deployed using primary data from a survey conducted within the Muslim-dominated regions in Nigeria, which was analysed using partial least squares structural equation modelling.

It was found that the original TPB variables, attitude, subjective norms, perceived behavioural control (PBC) and behavioural intention have strong positive influences on financial inclusion participation behaviour, however, among the new variables, government support and IFPs adoption directly influence, while awareness and access to banking and digital channels were not. Furthermore, IFPs adoption significantly mediates the relationship between attitude, behavioural intention, government support and access to banking and digital channels and financial inclusion participation, but it failed to mediate that of subjective norms, PBC and awareness.

These findings imply the need to establish more Islamic financial institutions or conventional banks to introduce IFPs in Muslim-dominated regions in Nigeria, as such products are desirable in expanding financial inclusion. While such is being pursued, policymaking bodies responsible for financial inclusion should design appropriate programmes to create awareness of IFPs for expanding financial inclusion.

To the best of the authors’ knowledge, this study could be the first to expand the TPB by integrating IFP adoption as a mediator within the context of financial inclusion participation as well as the incorporation of awareness, government support and access to banking and digital channels as additional variables.

Micro, small and medium-sized enterprises (MSMEs) are vital for economic growth in developing countries. Yet, little research has explored the link between Islamic principles and MSME performance, especially in Uganda. This study aims to investigate the relationship between Islamic financial principles and MSMEs’ performance in Makindye Division Kampala – Uganda.

This study used a correlational research design involving 86 respondents from 30 MSMEs between January and May 2023. Data collected through questionnaires was analyzed with Statistical Package for Social Sciences, examining three independent variables: ethicality, Halal investment and prohibition of riba, in relation to MSME performance.

The results revealed significant relationships between these variables and MSME performance. Prohibition of riba (r = 0.296, n = 86, p = 0.006), Halal investments (r = 0.308, n = 86, p = 0.004) and ethical principles (r = 0.283, n = 86, p = 0.008) all exhibited a statistically significant relationship. Regression analysis with R = 0.405, R² = 0.164 and adjusted R² = 0.134 indicated that all hypothesized variables were significant predictors of MSME performance. Based on findings, this study rejected the null hypothesis, confirming a moderately positive and significant relationship between Islamic financial principles and MSME performance.

This study underscores the importance of active involvement from key stakeholders such as the Uganda Halal Bureau, Uganda Muslim Supreme Council, Islamic financial institutions and government agencies in integrating robust support mechanisms for MSMEs into their strategic frameworks. Such efforts could enhance Uganda’s economic landscape, aligning with the experiences of Malaysia and Indonesia in leveraging Islamic principles for economic growth.

Micro-enterprises, like any other business entity, face financing challenges. However, micro-enterprises often cannot access financial institutions as they cannot fulfill the conditions to obtain financing facilities from a formal financial institution. As such, they have to rely on family or friends for financing needs. The most critical challenge faced in this regard to Muslim micro-enterprises is finding out a way in which family and friends could give a financial helping hand without the involvement of riba (interest). At the same time, the person giving the financing can enjoy a profit. This paper aims to propose the Tawarruq Fardi Financing (TFF) model that Islamic micro-enterprises could use to fulfill their financial needs. It becomes a solution when obtaining financing from friends and family or any other third party who could be a private investor who does not want to engage in an equity relationship.

This study adopts a qualitative research methodology, combining descriptive and content analysis using the inductive reasoning approach.

The paper's outcome shows that the proposed TFF could assist Islamic micro-enterprises in obtaining Shariah-compliant financing without engaging in an equity partnership. It allows them to fulfill their financing needs bearing in mind the interest of both parties involved in the transaction.

This research will assist Islamic micro-enterprises to find out a Shariah-compliant financing facility from family, friends and any other private investors without entering into an equity relationship. The proposed model would be a Shariah-compliant alternative to interest-free loans and engaging in an equity relationship for the sake of getting benefits for both parties involved in the transaction.

There is no uniform methodology adopted worldwide for Shariah equity screening. The purpose of this research paper is to suggest reforms required to improve Shariah screening methodologies used for equities using Dow Jones Islamic Market Index, which is the world’s first such methodology adopted.

This research uses a qualitative research methodology that goes beyond analysing secondary data on the subject matter. It includes conducting semi-structured interviews with selected subject matter experts to gain insights into the practical issues associated with existing Shariah screening methodologies. The aim is to identify areas for potential reforms that can be implemented in the future. By combining secondary data analysis with first-hand perspectives from experts, this research provides a comprehensive understanding of the challenges and opportunities in Shariah screening, contributing to the development of practical and effective reforms.

The study recommends the inclusion of additional filters in Shariah screening methodologies to promote stocks that are not only Shariah-compliant but also socially responsible. It suggests that while a certain level of Shariah non-compliance threshold may be tolerated during the initial screening stage, over time, this accepted threshold should gradually decrease. The ultimate goal is to achieve 0% thresholds for Shariah-compliant equities. By advocating for stricter criteria and a progressive reduction in non-compliance tolerance, the study highlights the importance of continuously improving and refining Shariah screening practices to ensure higher levels of compliance and alignment with Shariah principles.

It is anticipated that the findings of this research provides original insights and contributions to existing knowledge. It offers novel perspectives, innovative approaches and solutions to address specific areas in need of reform. By focusing on enhancing the effectiveness and standardisation of Shariah-compliant investment practices, the research brings fresh perspectives and adds value to the field. Its unique contribution lies in identifying and addressing emerging challenges and proposing improvements in Shariah screening methodologies.

Understanding the role of corporate strategies in sustainability has become a hot topic for scholarly research. Meanwhile, firms strive to innovate and shape their positive image in the contemporary business arena. Past research has ignored investigating whether and how sustainability-oriented corporate strategies could drive innovation and firm image among external stakeholders. To address the said research gap, this paper examines the path through which sustainability-oriented corporate strategy and environmental regulation improve green corporate image and green innovation capabilities (i.e. green process and product innovation).

This study adopted a quantitative survey-based method. The online survey was adopted to collect data from employees working at the managerial level in the equipment manufacturing sector. The data collected from 343 managers that was complete in all aspects was used for empirical analysis using structural equation modeling. Direct and indirect relations were evaluated.

The findings reveal that sustainability-oriented corporate strategy and environmental regulation drive green innovation and green corporate image. Findings further show that external knowledge adoption underpins these effects of sustainability-oriented corporate strategy and environmental regulation.

The study delivers theoretical and practical understandings of the importance of sustainability-oriented corporate strategies to green corporate image and green innovation capabilities.

This study aims to investigate technology-based health and safety (H&S) management to control the spread of disease on construction sites using a partial least squares structural equation modelling (PLS-SEM) approach.

An extensive literature review is conducted to develop a conceptual framework. The variables identified from the literature review are included in a cross-sectional survey which gathered a total of 203 valid feedback. The variables for challenges are grouped under their relevant construct using exploratory factor analysis. Then, a hypothesized model is developed for PLS-SEM analysis using Smart PLS software. Later, the outcome of the model is further validated by nine construction experts using a semi-structured questionnaire survey.

The results rationalized the relationships between the COVID-19 H&S measures, challenges in implementing COVID-19 H&S measures on construction sites and the innovative technologies in transforming construction H&S management during the COVID-19 pandemic. The possible challenges that obstruct the implementation of H&S measures are highlighted. The potential technologies which can significantly transform H&S management by reducing the impact of challenges are presented.

The findings benefited the industry practitioners who are suffering disruption in construction operations due to the pneumonic plague.

By developing a conceptual model, this study reveals the contribution of technology-based H&S management for construction projects during the COVID-19 pandemic, which remains under-studied, especially in the context of the developing world.

This study aims to investigate the relationship between political connections, financing decisions and cash holding.

Based on historical data from 181 active non-financial firms listed on Gulf Cooperation Council (GCC) Stock Exchange Markets during the period of 2009–2016, this study uses ordinary least squares and dynamic system-generalized method of moments to test the research hypotheses. The final data set comprises a total of 1,448 firm-year observations from ten major non-financial industry classifications.

This study finds a positive relationship between political connections and each of internal financing proxied by retained earnings ratio and external financing proxied by short- and long-term debt to total asset. The findings also show a positive relationship between political connections and cash holding.

The findings of the study provide a better understanding of the role of politically connected directors in financing decisions and cash holding in the GCC. Investors can consider the presence of royal family members in the board of directors when making investment decision. Policymakers are encouraged to develop more effective policies that encourage listed firms to provide information on the political positions of the board of directors, managers and major shareholders/owners of companies.

This study contributes to the literature by providing empirical evidence on the relationship between political connections and financing decisions by focusing on the GCC region. This study also highlights that boards in connected firms in the GCC have lower monitoring role owing to political interventions, and that connected firms face higher agency problems as they have weak governance and boards compared with non-connected firms.