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The purpose of this study of this methodological abstraction is erected the nature of the well-being function as evaluative criterion. The well-being function (maslaha) evaluates the interrelationships between long-run investment (real sector), the corresponding financial instruments (financial sector) and the embedded socioeconomic variables and ethical values conveyed by extensive complementarities and participation in a systemic approach of unity of knowledge. Among the financing variables to be selected will be the transformation of debt-instruments into equity instruments. All financial instruments are to be transformed into a holistic participatory pooled portfolio.

The paper establishes the point that, the idea of long-run is appropriately that of a juncture of Islamic change during which the objective of well-being (maslaha) is evaluated (estimation leading to simulation) with long-run investment and Islamic financing instruments on the basis of the Islamic methodological worldview. This methodological worldview is premised on the ontological foundation of the episteme of organic unity of knowledge and the resulting world-system. The Qur’an refers to this foundation of knowledge as Tawhid. Tawhid is used in this paper to mean the Primal Ontological Law of Unity of Knowledge.

The most critical long-run investment program focused on is poverty alleviation and its equity-based financing instruments that reduce debt progressively to attain sustainable grassroots development with the ability to own, and the social capability to distribute resources and enable the grassroots. The corresponding interaction, integration and evolutionary dynamics of learning that emanate from the interrelationship of poverty alleviation as the focus of long-run investments and their attenuating financing instruments, along with the implications of inter-causal socioeconomic variables and the embedded episteme of unity of knowledge in the well-being function (maslaha). This paper is thus an abstracto-empirical contribution to the literature of Islamic finance, long-run investment and socioeconomic development with global significance.

The choice of long-run investment for poverty alleviation and the corresponding Islamic financing instruments are summarized by the following Tawhidi epistemic schema (an extractive picture). Upon this epistemic methodological worldview, the entire structure of well-being and sustainability of socioeconomic development lies.

The paper brings out many of the properties that ought to be the truly moral/ethical and thereby the conformable analytical nature of the model of financing and investment in a combination of short-, medium- and long-term mobilization of resources to attain levels of social well-being as the objective criterion. Empirical work is done to bring the objective criterion to an applied level and to critically examine the work in the same field being carried out by many other ones, including authors and institutions. The empirical work done here can be widely extended to the case of estimating of the maslaha function (well-being).

This paper carries an essentially moral and social perspective in its methodological orientation that is derived from the Islamic epistemological foundations of unity of knowledge (Tawhid) and applied to Islamic finance and investment theory with the well-being objective criterion.

This is an original paper that combines methodological abstraction with applied financing and investment perspectives. Such an abstracto-empirical approach has not been done in Islamic research writings.

Empirical evidence for the positive correlation between company size and competitiveness is widely supported in the literature and research. Of the many ways in which companies can increase in size, mergers and acquisitions (M&As) are the most common. M&As are now a strategic option for corporations to exploit emerging opportunities in order to expand. This paper reviewed the literature on how M&As impact company’s performance, comparing pre-merger and post-merger situations. We found that while scholars have explored this topic extensively, no minimum level of consensus has been reached, not only in conclusions but neither in methodologies nor in identifying independent and dependent variables. The evidence from the M&A literature is extremely inconsistent. Based on these mixed findings, we identified directions for future research, and suggested how to develop the scholarship to reach a consensus on the answer to the research question: does company performance improve after M&As?

Empirical studies reveal Black male student-athletes have both positive and negative experiences on predominantly White college and university campuses. Mindful also of race-based stereotypic beliefs about Black male student-athletes in collegiate sports, these phenomena warrant further discourse and scrutiny. Critical race theory is a race-centered theoretical and analytical framework that has shaped discourse on race and racism in intercollegiate athletics in recent years. Discourse in this chapter is therefore grounded in the narrative of critical race theory and focuses primarily on the academic and athletic plight of Black male student-athletes matriculating at predominantly White colleges and universities with National Collegiate Athletic Association affiliation.

Empirical evidence shows that banking development has a significant impact on macro-level economic growth through the finance-growth nexus and also highlights the prominent effect of development on local economy and household welfare, particularly in developing countries with restricted access to financial systems. The authors investigated the role of local banking development in affecting household welfare in Thailand which is a modest degree of financial access compare to other countries. The authors focus on the development of the banking sector in four dimensions, including financial depth, financial stability, financial efficiency and financial inclusion, and its impact on household welfare using the generalized method of moments approach to address the endogeneity problem. The authors employ biennial household welfare data from the National Statistical Office survey from 2007 to 2019 which covers all provinces in Thailand. The findings suggest that each type of banking development significantly affects household income and consumption in Thailand, although in different ways. Financial depth decreases income and consumption expenditure, while financial inclusion increases income and consumption expenditure (level effect). However, there are insignificant impacts on volatility of household income and consumption (volatility effect). Our findings prove that the implementation of policies to promote banking development either promote or decrease household welfare. This study can provide insight on policy impact and assist policymakers in considering the adoption of banking development policies to promote growth of the local economy, while at the same time aiming to reduce welfare inequality.

Business failure has evolved a major research domain, both of corporate finance generally and of construction management, equally. Much of this attention has focused on assessing business “health” to predict longevity, but less so, on causal agents of failure. The aim of this study is to synthesise published knowledge in the subject domain to explore construction failure agents.

Extant literature drawn from both corporate finance and construction management disciplines are synthesised. Subjective, textual analysis is undertaken and causal agents thematically grouped. A failure relationship model is derived that conceptualises construction business failure in relation to its operating universe.

Generic failure agents (GFA) (ordered, based on percentage frequency among the literature observed) are shown to be: managerial, financial, company characteristics, and macroeconomic. The first three are proffered to reciprocally interact within a “universe” defined by the latter. Numerous sub‐causal agents (SCA) are attributed to each generic agent. The role of innovation is suggested to hold potential negative (as well as positive) impacts on mitigating GFA and SCA.

Limitations relate to synthesis of contemporary published evidence, so a progressive iteration would be empirical study of identified agents within live construction environments. An implication is the call for research realignment; from emphasis on business health assessment, to that of root causal agents.

Advancement of theory relating to business failure has significant implications for construction management research.

The failure relationship model and its linkage to innovation is novel.

This paper aims to explore the implications of virtual work arrangements on employee knowledge hiding (KH) behaviour and the different strategies of KH used by employees in these arrangements.

Following a grounded theory approach to understanding KH, 21 semi-structured in-depth interviews were conducted with employees engaged in virtual working setups. The data collected from these informants were then analysed using qualitative methods.

The study revealed that virtual work arrangements increase employee KH behaviour because of three reasons: ease of hiding, digital burnout and loss of control. Further, the study found that rationalized hiding is the most commonly adopted strategy by employees engaged in virtual work arrangements, while inclinations towards evasive hiding strategy decrease in this arrangement.

This is the first study in knowledge management literature that seeks to explain KH in the virtual work context.

The paper seeks to serve a dual process, first, to raise awareness of the epistemological weaknesses inherent in the ways that visual communications designers address their own practice, and, second, to suggest that cybernetics has some of the answers to these weaknesses.

These objectives of this paper have been addressed through an examination of the cybernetics, critical theory and visual design theory. A comparison of the points of convergence (often of aims) and those points of divergence (often in its ontological reading of the world) is illuminating, especially when post‐structuralist semiotics – as a system of knowledge exterior to both design and cybernetics, yet capable of commenting on both – is used as a point of triangulation.

The literature analysis carried for this paper indicates that in both visual communications design and cybernetics there are areas of overlapping interest (concerns with the cyclic nature of coding and decoding information) and areas that might at first seem divergent but are in fact often complementary (the role of the observer as controller and participant in a system). The paper proposes that cybernetics uncovers principles at the heart of communication that in turn inform visual communication practices, which in a circular fashion informs cybernetics.

The paper suggests that new areas for cyberneticians to use in their study of second‐order cybernetics may be found in the product of visual communications design. It also suggests areas where designers may begin to search for tools that may be useful in evaluating their working practices.

The paper notes that an external investigation of visual communications artefacts presents cybernetics with a potential test‐bed on which to test its theories, in practice, on a global scale. Cybernetics has the potential to define and offer constructive guidance to visual communications design in examining its own practice.

There is a compelling need for developing constructs in management science for higher relevance rather than adapting constructs developed in other domains and applying them in organizations. An inquiry in the relevance of the construct of strength developed in personality psychology and applied to organizations is compelling, as deploying strengths leads to humanizing organizations. With growing disengagement of employees at work, this study makes a significant contribution by conceptualizing strengths in the context of organizations and carrying out two studies on independent samples for developing a psychometrically validated 14-item scale for measuring it.

The study has two phases. The first phase is conceptual in nature where the authors deploy the social systems theory and use recent empirical research evidence in conceptualizing the construct of employee strengths at work (ESAW). In the second phase, the author carry out two studies on independent samples for ascertaining the factor structure by carrying out EFA and then confirming it by doing a confirmatory factor analysis.

The construct of ESAW, relevant for management science, has five factors: potential deployment, person-jot fit, managerial sensitivity, prompt assimilation and joy. The psychometrically validated scale for measuring ESAW developed in this study has 14 items. Because the construct incorporates key contextual factors, it is more relevant to organizational science and contributes to humanizing organizations.

This study evolves the construct of ESAW from a predominantly trait-based approach to a conceptualization that accounts for the contextual factors, essential for enabling strengths of employees to manifest. The study contributes to advancing literature that holds promise for humanizing organizations – a pressing need because of the growing instances of employee disengagement. The author develop a 14-item psychometrically validated scale for measuring ESAW that the practitioners can use in first assessing current levels of employee strengths’ deployment and thereafter intervening for increasing the deployment of their strengths for enabling higher well-being and superior performance.

Empirical studies on corporate social responsibility disclosures have been conducted in Western countries to consider the possible sources of pressure for disclosure and also to examine the effect of corporate size, systematic risk, social constraints and management decision horizon upon such disclosure. This paper undertakes an empirical study in India, in order to extend the understanding of specific relationships between individual corporate characteristics and the types of social responsibility disclosures that public sector companies make. One hundred annual reports from ten industries are analysed use to consider the impact of four independent variables (size, industry, profitability, and presence of social responsibility committee) on the number of disclosures in each of the seven categories (environment, energy, fair business practices, human resources, community involvement, product safety and other disclosures). Regression analysis revealed, amongst other findings, that 28% of the variation in total number of disclosures is explained by four independent variables and that company size is the most significant variable.

Empirical accounting research frequently makes use of data sets with a time‐series and a cross‐sectional dimension ‐ a panel of data. The literature review indicates that South African researchers infrequently allow for heterogeneity between firms when using panel data and the empirical example shows that regression results that allow for firm heterogeneity are materially different from regression results that assume homogeneity among firms. The econometric analysis of panel data has advanced significantly in recent years and accounting researchers should benefit from those improvements.