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The purpose of this paper is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new segmental reporting standard; a decision usefulness framework underpins the research.

The objective of this study is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new segmental reporting standard; a decision usefulness framework underpins the research.

The findings reveal that a majority of interviewees found that IFRS 8 was not a problematic standard, and that the management approach of IFRS 8 was an improvement on the previous standard – International Accounting Standard (IAS) 14R – because the information produced was seen as useful to users of financial statements. Moreover, the respondents indicated that there was an improvement in the quantity and quality of segmental information under IFRS 8 in annual reports for 2009; it was more understandable, relevant, reliable and comparable than the segmental information which had previously been reported.

No attempt was made to assess the usefulness of segmental information reported under IFRS 8 by Jordanian listed companies in their annual reports for other groups such as lenders, suppliers, customers, trade creditors and the general public (IASC, 1989). Thus, a survey about the impact of IFRS 8 on other groups may yield further insights about the decision usefulness of the new standard’s disclosures. However, Jordanians are not familiar with such research instruments and the culture within the society is relatively secretive (Piro, 1998).

The findings of the current research should be valuable for international accounting standard setters at the International Accounting Standards Board. It provides some indication about the impact of this new standard.

This research shows that segmental information reported under IFRS 8 is more useful for decision makers needs compared to segmental information that previously reported under IAS 14R. It also provides a great insight about the impact of this new segmental disclosure standard.

The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008.

A sample of 109 Jordanian companies is used in this research. A disclosure index checklist was constructed to assess the segmental information provided by the sample companies. In particular, the checklist collected information about: the number of segments reported; the number and type of segmental items published; the geographic segment definitions (areas) used; and the identity of the chief operating decision maker (CODM).

The results suggest that segmental disclosures under IFRS 8 have increased compared to the information published under IAS 14R. There is an increase in the number of companies disclosing segmental information while the number of business and geographic segments for which information is provided rose under IFRS 8. Items required under the previous standard (IAS 14R) are still being provided in 2009, and the new segmental information required (if reviewed by the CODM) under IFRS 8 is also disclosed. As a result, the total number of segmental items disclosed increased. Moreover, a majority of companies identified the CODM as the chief executive officer.

This research highlights that the introduction of IFRS 8 has been associated with more Jordanian companies now disclosing segmental information. However, factors other than IFRS 8 may have contributed to the increased disclosure; these are not considered in the current paper.

This research shows that IFRS 8 compliance amongst Jordanian first market companies has resulted in an increase in the number of segments and items per segment disclosed.

This paper aims to study Irreversible conversion processes, which examine the spread of a one way change of state (from state 0 to state 1) through a specified society (the spread of disease through populations, the spread of opinion through social networks, etc.) where the conversion rule is determined at the beginning of the study. These processes can be modeled into graph theoretical models where the vertex set V(G) represents the set of individuals on which the conversion is spreading.

The irreversible k-threshold conversion process on a graph G=(V,E) is an iterative process which starts by choosing a set S_0?V, and for each step t (t = 1, 2,…,), S_t is obtained from S_(t−1) by adjoining all vertices that have at least k neighbors in S_(t−1). S_0 is called the seed set of the k-threshold conversion process and is called an irreversible k-threshold conversion set (IkCS) of G if S_t = V(G) for some t = 0. The minimum cardinality of all the IkCSs of G is referred to as the irreversible k-threshold conversion number of G and is denoted by C_k (G).

In this paper the authors determine C_k (G) for generalized Jahangir graph J_(s,m) for 1 < k = m and s, m are arbitraries. The authors also determine C_k (G) for strong grids P_2? P_n when k = 4, 5. Finally, the authors determine C_2 (G) for P_n? P_n when n is arbitrary.

This work is 100% original and has important use in real life problems like Anti-Bioterrorism.

There is a growing body of literature that recognizes the importance of Islamic financial literacy (IFL) while it is at the heart of our understanding of the overall financial system. To date, insufficient attention has been paid to Turkey, the Balkans and other potential Islamic finance hubs like Suriname. In fact, there have been no attempts to examine IFL in those regions or economies. The purpose of this paper is to test and validate the IFL scale developed by Dinc et al. (2021) in an international setting. By doing so, this study elaborates on possible antecedents and levels of IFL across countries and economic systems.

The design of the questionnaire used is based on the principles of Islamic finance and covers all the segments. The total number of collected observations is 3,579. This study uses the confirmatory factor analysis (CFA) to ascertain the factor structure and test the revised scale fit with the original form. Besides, IBM AMOS 25 Graphics is used for calculating the fit indexes for the scale.

The results from the CFA revealed that the scale has a good fit for its original and kept the four-dimensional structure. In addition, it also indicates that the predeveloped IFL scale is valid for different cultures, countries and individuals either having conventional or Islamic financial institutions preferences. Furthermore, results of empirical tests demonstrate that Turkey is significantly higher in Islamic financial awareness, whereas other countries' group is higher on all other subdimensions of the scale. On the other hand, female respondents indicate significantly higher levels of Islamic financial awareness, and male respondents show significantly higher levels of Islamic financial knowledge. Finally, the most prominent finding to emerge from the analysis is that the principles of Islamic finance are well accepted, except for some liberal views on the concept of “interest” (riba).

Because of the diverse demography of the collected sample observations, this revised scale has a homogeneous set of implications. This IFL scale can accurately measure the level of IFL attained by an individual, group, society or nation, as well as suggest necessary actions based on its four-dimensional structure.

This study tests the IFL scale by considering two key elements: increased sample size and vast geographical coverage. To ensure that the developed scale is universal, this study took into account more than 3,000 observations from 28 different countries. These amendments ensure the uniqueness of this paper and its originality.

This study aims to develop a valid and reliable Islamic financial literacy (IFL) scale that can capture all the segments of the Islamic financial sectors and which could be considered applicable for all jurisdictions across the globe.

To build the measure, this study followed a scale development process by collecting 698 a priori items from 81 respondents. Later, it generated an item pool through the analysis of the items with experts and gave the last form (40 items) to 287 respondents in Turkey with another IFL scale that is frequently used in the literature and a scale assessing religiosity. With explanatory factor analysis, the scale demonstrates a four-factor construct with 20 items. This construct provides good fit indexes and reliability scores.

Results of the correlation analysis and comparison of the fit indexes of alternative structures provided supportive evidence for discriminant and convergent validity of the scale and its sub-dimensions. As a result, an applicable scale is developed for countries where Islamic financial institutions are operating and where they are not.

One of the strengths of this study is that it represents a comprehensive scale development for the entire Islamic financial system, including banking, takāful (Islamic insurance) and fund management. In addition, the attempt to design an IFL scale applicable to any economy or individual is a pioneering attempt in the literature.

This study aims to investigate the evolvement of the concept and practice of the Rotating Savings and Credit Association (ROSCA) from informal fund collection for indivisible durables to real property acquisition under the interest-free SBF model by analyzing the previously conducted research that focused on the concept in terms of names, forms, and natures.

A PRISMA-compliant systematic literature review is adopted to ascertain the most relevant studies from various sources and analyze the extracted data or items to accomplish the research objective. Besides, bibliometric network, thematic, and statistical analysis are also applied to bolster the findings acquired from the systematic review. Furthermore, this study mathematically formulates and introduces the customized PRISMA systematic flowchart.

The results reveal that the concept of ROSCA has evolved over the years from informal to formal, micro to macro, individual to institutional, social to business, and fund collection for purchasing household items to real property acquisition since 1962. In this process, the focus area of the research has been shifted from characteristics, operation, and economics to law; source of funds, and history to social; benefits and contribution to digital, risk, and savings behaviour. It is noticed that the majority of the study are Africa-centric, followed by Asia; academic discussion on the ROSCA covers most of the social and economic arena, except the real property acquisition aspect. However, the SBF concept fills up this gap by introducing a real-property-acquisition-centric ROSCA model. The authors provide future agendas regarding focus areas that researchers may consider to develop the SBF concept.

The study focuses on the evolvement of a savings-based model. No study concentrates on the evolution process of the model from ROSCA to SBF; in fact, no conspicuous academic study is found regarding the systematic review of ROSCA in the literature archive.

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 has two major objectives. First, comprehensively review the literature on transparency in supply chain management. Second, based on a critical analysis of literature, identify the attributes and sub-attributes of supply chain transparency and develop a numerical measure to quantify transparency in supply chains.

A systematic literature review (SLR) was conducted using the PRISMA approach. Utilizing SCOPUS database past eighteen-year papers search resulted in 249 papers to understand major developments in the domain of supply chain transparency. Subsequently, graph theoretic approach is applied to quantify transparency in supply chain and the proposed index is evaluated for case supply chains from pharma and dairy sectors.

It can be concluded from SLR that supply chain transparency research has evolved from merely tracking and tracing of the product towards sustainable development of the whole value chain. The research identifies four major attributes and their sub-attributes that influence transparency in supply chains, which are used to develop transparency index. The proposed index for two sectors helps to understand areas that need immediate attention to improve transparency in the case supply chains.

This paper attempts to understand the development of transparency research in supply chain using the PRISMA approach for SLR. In addition, development of mathematical model to quantify supply chain transparency is a novel attempt that would help benchmark best practices in the industry. Further, transparency index would help to understand specific areas that need attention to improve transparency in supply chains.

This chapter is intended to elaborate on the existing academic literature addressing the migration of constitutional ideas. Through an examination of ongoing efforts to enshrine “defamation of religion” as a violation of international human rights, the author confirms that the phenomenon of migration is not restricted to positive constitutional norms, but rather also encompasses negative ideas that ultimately may serve to undermine international and domestic constitutionalism. More specifically, the case study demonstrates that the movement of anti-constitutional ideas is not restricted to the domain of “international security” law, and further, that the vertical axis linking international and domestic law is in fact a two-way channel that permits the transmission of domestic anti-constitutional ideas up to the international level.

In reaching the findings presented herein, the chapter also adds to the universalism–relativism debate by demonstrating that allowances for “plurality consciousness” on the international level may in certain instances undermine fundamental norms previously negotiated and accepted as authoritative by the international community. From this perspective, the movement in favor of prohibiting “defamation of religion” is not merely a case study that helps to expand our understanding of how anti-constitutional ideas migrate, but also indicative of a reenergized campaign to challenge the status, content, and stability of universal human rights norms.

The purpose of this study is to obtain a general solution to the field equations of thermoelastic solid with voids and micro-temperatures under the gravitational field in the context of the three theories, namely, coupled theory (CT), Lord and Shulman theory and Green and Lindsay theory.

The normal mode analysis is used to obtain the exact expressions for the considered variables. Comparisons are made with the results obtained in the three theories with and without gravity. Some particular cases are also deduced from the present investigation.

The effect of the gravity on the displacement, the micro-temperature vector, the temperature distribution, the normal stress, the changes in the volume fraction field and the heat flux moments have been depicted graphically.

Some particular cases are also deduced from the present investigation.

The results of the physical quantities have been illustrated graphically by a comparison between three different theories in the presence and absence of gravity.