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During coronavirus disease 2019 (COVID-19) pandemic, owing to several reasons, consumers behaved impulsively while shopping. Impulse buying has led to a distortion in the availability of various items in the stores. This study aims to explore the factors affecting the impulse buying behavior of consumers during a pandemic like COVID-19 in India.

Using an online questionnaire, 304 Indian consumers were surveyed using a convenience sampling technique. Proposed hypotheses and model were analyzed using structural equation modeling.

The study confirmed that fear and resource availability are the most significant factors affecting consumer’s impulse buying behavior during a pandemic. The findings suggest that retailers can minimize the consumer’s fear and manage impulse buying to their advantage by providing better resources to their patrons while they shop.

During the ongoing COVID-19 pandemic, in the context of businesses, it is being observed that the purchase preferences of consumers have become chaotic and significant swings are visible in their shopping behavior. Thus, the study is an attempt to shed light on the factors that affect consumer impulse buying behavior in such disruptive settings.

This chapter investigates pandemic impact in a variety of industries, including food, travel, education and pharmaceuticals, considering elements such as isolation, emotions and social influences, which can lead to panic buying. The goal of this research is to ascertain how COVID-19 influences the buying decisions of customers. Additionally, the study aims to identify consumer consumption trends for a spectrum of products and services, including fast-moving consumer goods (FMCGs), entertainment, pharmaceuticals, travel and tourism. A comprehensive review of different research papers is done to conclude. The papers considered are from 2020 to 2022. Different keywords are used to search the relevant papers such as ‘pandemic’, ‘COVID-19’, ‘behaviour’, ‘impulsive’, etc. TCCM framework has been applied while reviewing the articles. During the isolation, consumer behaviour moved to panic buying and stockpiling, favouring organic basics, and encouraging e-commerce, as well as economic nationalism favouring made-in-India products. This study helps in knowing the reasons for change in consumers' behaviour for different products and services due to unforeseeable situations like COVID-19 and can find possible ways to deal with them. Business owners learn about changing consumer purchasing behaviours and how to modify products. The government can change policies to improve medical tourism and social protection.

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market value. Additionally test whether state ownership is an important moderating factor in this relationship are conducted as state has always played an important role in the emerging Russian market.

The hypotheses are tested on panel data for 223 publicly listed Russian firms for the period 2012–2018. A number of robustness tests are used to check the obtained results for consistency. Following previous research GMM method is employed to address endogeneity concerns.

Supported by stakeholder theory, it is observed that firms that disclosed more CSR information experience a weaker negative relationship between earnings management and market value because investors and other stakeholders positively evaluate a positive CSR image. This negative effect of earnings management on market value is even weaker for state-owned companies as market participants appreciate involvement of state-owned companies in CSR activities and place greater expectations on these firms to be responsible without clear understanding whether these actions are “window dressing” for this type of companies or not.

The study results provide new insights into the relation between earnings management, firm's value, CSR disclosure and state ownership in emerging-market firms. The paper highlight the importance of considering country-specific factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results.

Patient safety focuses on minimizing risks that might occur to patients during provision of healthcare. The purpose of this study was to explore healthcare practitioners’ attitudes towards patient safety inside different hospital settings in Jeddah, Kingdom of Saudi Arabia.

A descriptive, cross-sectional study was conducted on a sample of healthcare practitioners in main hospitals in Jeddah. Two main hospitals (one governmental and one private) were selected from each region of Jeddah (east, west, north and south), with a total number of eight out of thirty hospitals. Data were collected through the Attitudes to Patient Safety Questionnaire III that was distributed online. The questionnaire used a 5-point scale. Descriptive statistics were used. Comparisons were made by independent t-test and ANOVA. The statistical significance level was set at p < 0.05.

The study included 341 healthcare practitioners of different sexes and specialties in eight major governmental and private hospitals in Jeddah. “Working hours as error cause” subscale had the highest mean score (4.03 ± 0.89), while “Professional incompetence as error cause” had the lowest mean score (3.49 ± 0.97). The total questionnaire had a moderate average score (3.74 ± 0.63). Weak correlations between the average score of the questionnaire and sex, occupation and workplace were found (−0.119, −0.018 and −0.088, respectively).

Hospitals need to develop targeted interventions, including continuing professional development programs, to enhance patient safety culture and practices. Moreover, patient safety training is required at the undergraduate education level, which necessitates health professions education institutions to give more attention to patient safety education in their curricula.

The study contributed to the existing literature on patient safety culture in hospital settings in Jeddah, Saudi Arabia. The insights generated by the study can inform targeted interventions to enhance patient safety culture in hospitals and improve patient outcomes.

This paper aims to enhance the impact of incorporated waqf institutions by blending their resources to promote responsible small businesses that are inclusive of human development, service to society and preservation of ecological environment and other species. This is expected to shift the paradigm of businesses from the current waste-oriented linear economy to ideally a zero-waste circular economy.

This is an analytical study building on the experience of European Venture Philanthropy Organizations (VPOs) that work with the primary objective of making impactful businesses successful, with capital protection and return on investment being of secondary concern. This paper suggests an incorporated institutional design that blends resources for promoting responsible businesses using a new hybrid financial mechanism, namely, equity-at-default (EaD) to replace collateral and foreclosure requirements with responsibility and compassion.

The research calls for changing the business paradigm from linear to circular, an incorporated institutional framework for venture waqf, purpose of the waqf to make impactful small businesses successful and designing a financial contract to loan in favor of responsible businesses that convert to equity stake for the waqf in case of default (EaD) replacing collateral and foreclosure requirements.

This is a theoretical study motivated by the success of VPOs but assigns a new role to waqf institutions. Furthermore, the incorporated nature of waqf is a new idea and EaD is a new mechanism. Being new, these ideas have the risk of not being implemented. However, the broader message that waqf shall promote businesses that are inclusive of ecological concerns is generally applicable.

The paper has a significant practical implication to transform the responsibility and consciousness of businesses. Waqf is fundamentally a compassionate institution, and it must enhance the responsibility of businesses to become more inclusive of the environment and other species. It should also become more compassionate toward businesses that are in distress and default. In this sense, the paper tries to internalize compassion in financial contracting that can potentially change the architecture of lending.

Altering businesses’ mindset from a waste-driven extractive linear economy to inclusive circular economy has a tremendous transformative role. This will have implications for enhancing business consciousness and responsibility. As poverty is a phenomenon of state of mind, changing the society’s state of thought in Muslim communities is expected to have basic positive implications. Entrepreneurs with a new mindset can have far-reaching positive impacts on the society.

The paper offers potentially innovative perspectives in four key areas and blends the different resources in an incorporated waqf that makes responsible entrepreneurs assume a partnership role in times of distress through EaD. Furthermore, the integration of compassion in financial contracting could have better implications for return on investment as well. The ideal state of an economy is where waste is turned into wealth and well-being is something that all policymakers must keep on the top of their agendas.

This study aims to explore the effect of mental health in terms of depression, anxiety, stress, fear of COVID-19 and quality of life (QoL) on the reluctance to be vaccinated in a population of Palestinian adults living in occupied Palestinian territories and Israel.

The authors recruited 1,122 Palestinian adults who consented to participate in the study; 722 were females, and the mean age of the sample was 40.83 (SD 8.8). Depression, anxiety, and stress scale (DASS), World Health Organization QoL-BREF, FCov-19 and reluctance to the vaccine scale were administered; hierarchical regression analysis was applied to test vaccine reluctance as a dependent variable, and mental health, fear of COVID-19 and QoL as independent variables. This study hypothesized influence of such variables on the vaccine choice with differences due to the participants’ geographical locations.

Findings showed an effect of mental health, particularly depression, QoL and fear of COVID on vaccine reluctance, with depression and fear of COVID in the West Bank and Gaza, while in Israel, QoL played a role in vaccination choices.

The future needs to be comprehended more thoroughly to discover mutations and fluctuations over time in vaccine hesitancy and the increasing role of psychological distress, diminished QoL and fear of Covid-19. Online recruitment might not have allowed the study to include the most disadvantaged strips of the Palestinian population.

Human rights perspectives must be considered in public health and public mental health policies to ensure the QoL and well-being for the Palestinian population during and following the pandemic.

The crumbling of the Palestinian health-care system exacerbated the sense of dread among the population and made them less likely to vaccinate. The pandemic-like spread of Covid-19 prompts a plea for the global community to actively advocate for the urgent re-establishment of equity, autonomy and durability of the medical infrastructure in the occupied territories and equal entitlements for the Palestinians in Israel.

The results demonstrated the importance for public mental health to consider the multiple levels implied in the vaccine refusal in Palestine and Israel among the Palestinian population.

This study presents the development of a supply chain (SC) observatory, which is a benchmarking solution to support companies within the same industry in understanding their positioning in terms of SC performance.

A case study is used to demonstrate the set-up of the observatory. Twelve experts on automatic equipment for the wrapping and packaging industry were asked to select a set of performance criteria taken from the literature and evaluate their importance for the chosen industry using multi-criteria decision-making (MCDM) techniques. To handle the high number of criteria without requiring a high amount of time-consuming effort from decision-makers (DMs), five subjective, parsimonious methods for criteria weighting are applied and compared.

A benchmarking methodology is presented and discussed, aimed at DMs in the considered industry. Ten companies were ranked with regard to SC performance. The ranking solution of the companies was on average robust since the general structure of the ranking was very similar for all five weighting methodologies, though simplified-analytic hierarchy process (AHP) was the method with the greatest ability to discriminate between the criteria of importance and was considered faster to carry out and more quickly understood by the decision-makers.

Developing an SC observatory usually requires managing a large number of alternatives and criteria. The developed methodology uses parsimonious weighting methods, providing DMs with an easy-to-use and time-saving tool. A future research step will be to complete the methodology by defining the minimum variation required for one or more criteria to reach a specific position in the ranking through the implementation of a post-fact analysis.

The purpose of this paper is to discuss the inheritance of a business from the Islamic accounting perspective.

The paper adapts the relevant provisions of conventional accounting standards and practices that conform to Sharīʿah (Islamic law). In addition, the provisions of the Islamic accounting standard for musharakah (AAOIFI’s FAS No. 4) found to be relevant are also adapted.

The study shows that the assets of an inherited business should be measured at their fair values and that liabilities and legacies must be deducted therefrom with the view to arriving at the equity (or residue). The equity is then distributed among the heirs based on the sharing ratio established according to the Noble Qurʾān, the Sunnah (the Prophet’s way) and Muslim jurists’ views. Therefore, the inherited business becomes a family business as each heir is admitted into it. By extension, Islam emphasizes that the business should remain a going concern to generate income to sustain the welfare of the heirs.

The discussion of the paper is limited to the inheritance of a business and its going concern in line with the Sharīʿah.

Special attention should be paid to the inherited business to ensure not only its continuity to generate income for the heirs but also that each heir gets a correct share of the equity of the business as regulated by the Sharīʿah.

This study links Islamic inheritance to the going concern of the business, which from all indications has not been given full consideration by previous studies.