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The objectives of this paper are to determine the current level of construction time performance of public sector projects; and to identify variables related to project characteristics and variables associated with excusable delay that have significant effects on the construction time performance of public sector civil engineering projects in Malaysia.

This study adopted a quantitative approach. Original contract duration and actual contract duration of 244 projects were collected from project files to assess current level of CTP. Variables related to project characteristics and excusable delays were then regressed against time performance index using multiple regression analysis to identify variables that had significant relationships with construction time performance.

The construction time performance of the public projects in Malaysia was found to be affected more by variables related to excusable delays than project characteristic variables.

This study is focused on public sector civil engineering projects limited to irrigation and drainage, road and sewerage projects where building was not included.

Excusable delays were found to be common causes of delay in significant numbers of public projects.

The variables that were found to be significant should be given attention by planners and designers in order to minimize the occurrence of delay in public projects.

This paper aims to examine the extent of the Shari’a corporate governance disclosure in the annual report of Islamic financial institutions (IFIs) in Malaysia to determine the significant differences in this disclosure between the local and foreign-owned IFIs, small and large size IFIs and IFIs belong to Islamic and conventional holding companies.

All 16 IFIs in Malaysia were selected to analyse the extent of disclosure in their annual reports on issues related to Shari’a corporate governance. For this purpose, an index of Shari’a corporate governance disclosure for IFIs was created based on adapting Sulaiman et al. (2015). The index consists of 127 items classified into 14 dimensions. The scoring of the disclosed items is binary, where a score of “1” if disclosed and “0” if it was not disclosed in the annual report.

The result shows no significant differences in the Shari’a corporate governance disclosure between the local and foreign-owned IFIs, small and large size IFIs and IFIs belonging to Islamic and conventional holding companies. However, further examination shows that there was a significant difference in the disclosure of the risk management committee dimension between the large and small IFIs and investment account holders dimension between the conventional and Islamic holding companies.

The results provide new emerging evidence that deviates from many prior empirical research studies, which document the domination of Islamic-based IFIs in the corporate governance practices, as compared with their conventional financial institutions that venture into Islamic finance. This study, however, was conducted on only 16 IFIs in a one-year period, i.e. 2013. Future research should consider data from a larger number of IFIs that involve a number of countries with more than one year of data to have a better understanding of the extent of Shari’a corporate governance disclosure.

This study provides an indicator to the stakeholders of Islamic finance that the Islamic-based IFIs and conventional IFIs are equal and cannot be differentiated based on the Shari’a corporate governance disclosure. For Islamic-based IFIs, as a pioneer in Islamic banking and finance industry, they need to take more efforts in adopting the Shari’a governance framework issued by the Central Bank of Malaysia (BNM), namely, the Shari’a review, audit and risk management.

This study is original, as it includes the latest requirements by the Shari’a governance framework issued by the BNM, namely, the Shari’a review, audit, risk management and research functions in its research instrument. In addition, this research also scrutinised the disclosure in detail of all the dimensions constructed in the governance index.

The purpose of the present study is to understand the role of auxin and cytokinin in stimulating the production of pigmented callus in Orthosiphon stamineus and to gain correlation between the callus colours with their antioxidant capacity and bioactive constituents.

In this study, plant tissue culture was used to induce production of callus of various colours from leaf explants of O. stamineus, via manipulation of plant hormones (0-2.0 mg L⁻¹ indole-3-acetic acid [IAA] and Kinetin [Kin]). The coloured callus was subjected to solvent extraction and used for quantification of its carotenoid, chlorophyll, anthocyanin and phenolic contents. The 2,2-diphenyl-1-picrylhydrazyl (DPPH) scavenging activity of the extracts was also evaluated, before and after four weeks of storage at −20°C.

The highest mean (per cent) explants that produced roots (93.33 ± 0.05 per cent) were observed when the cultures were supplemented with 2.0 mg L⁻¹ IAA. The colour of the callus changed with time, from green to cream to brown after two and four months of culture, respectively. Optimum production of green callus was achieved with addition of 2.0 mg L⁻¹ Kin plus 1.0-2.0 mg L⁻¹ IAA to the media, while cream callus in 0.5 mg L⁻¹ Kin plus 2.0 mg L⁻¹ IAA and brown callus in 0.5 mg L⁻¹ Kin plus 1.5 mg L⁻¹ IAA. Green callus was found to contain the highest amount of chlorophylls, carotenoid and anthocyanin, while cream callus contained the highest amount of phenolic compounds. The amount of pigments and secondary metabolites in the callus extracts decreased after four weeks of storage, except anthocyanin. The antioxidant potential of the extracts also increased after storage.

The major compounds identified in the methanolic extracts of O. stamineus-coloured callus are chlorophylls, carotenoids, flavonoids and phenolic acids. Future research work should include improvements in the extraction and identification methods which may lead to detection of other compounds that could attribute to the antioxidant capacity, to complement the findings of the current study.

This analysis provides valuable information on the application of IAA and Kinetin (Kin) to manipulate the content of major pigments with medicinal benefits in O. stamineus by using the plant tissue culture system.

A comparative study on antioxidant capacity and bioactive constituents of pigmented callus from O. stamineus leaves is original. To the best of the authors’ knowledge, this is the first attempt of comparative evaluation on antioxidant potential of O. stamineus-coloured callus produced using IAA and Kin.

Islam stresses on the practice of transparency and sufficient disclosure particularly when it concerns the ethical identity of Islamic institutions. This is to make sure that the activities conducted in business adhere to Shari’ah principles. The purpose of this paper is to examine the impact of Shari’ah-compliant status on the accuracy of initial public offering (IPO) earnings forecasts and to investigate the effect of the existence of Muslim directors on IPO companies’ board of directors on the accuracy of earnings forecasts.

This study makes use of absolute forecast error as a proxy for earnings forecast accuracy. As obtained from the list of Shari’ah-compliant securities established by the Shari’ah Advisory Council of the Malaysian Securities Commission, the study sample comprised 190 Shari’ah-compliant and non-compliant IPOs. The collected data were analyzed through univariate analysis and ordinary least squares regression.

The initial findings show that during the study period, the earnings forecasts of Malaysian IPOs are accurate to some level, although such level is still unsatisfactory. The findings also showed that Shari’ah-compliant status and Muslim directorship do not positively affect the accuracy of IPO earnings forecasts.

The findings of the study provide some implications for regulators, financial analysts, investors and users of financial statements, particularly those desirous of investing in Islamic capital market.

The present study provides a new and far-reaching contribution into the debate about the earnings forecasts disclosure in the context of Islamic ethical perspective. In addition, this study is considered as the first study to extend IPO literature by examining the impact of Shari’ah-compliant status and Muslim directorship on the accuracy of management earnings forecasts disclosed in the IPO prospectus.

To tap into the global market, it is important to evaluate and predict the trends of the acceptance of non-Muslims towards halal food products. This review paper aimed to evaluate the evidence relating to the potential barriers to the acceptance of halal food among non-Muslim consumers.

The authors searched ScienceDirect, Scopus, Emerald and JSTOR databases. The search for the studies was performed without restrictions by using the terms “Non-Muslim” OR “Jews” OR “Christian” OR “Hindu” OR “Buddha” AND “halal” OR “halalan toyyiban” OR “sharia compliance” AND “food” OR “dietary” AND “perception” OR “opinion” OR “attitude” OR “barrier”. Quantitative studies were included, and the quality of the studies was assessed with the Crowe Critical Appraisal Tool.

Two themes were identified to be the potential barriers in the acceptance of halal food among non-Muslim consumers. There were two major factors: weak intention (negative attitude, perceived low behavioural control and perceived low subjective norms) and lack of food safety awareness, whereas the minor factors were as follows: perceived low food quality, halal logo/brand, lack of halal awareness, religious belief, animal welfare, consumer motive, low confidence level, lack of proper marketing/promotion, bad cognitive dissonance, bad food assurance and poor product judgement.

By realising these potential barriers, it will benefit many parties including stakeholders and the food industry to improve their strategy to expand the halal market, especially for non-Muslims.

Based on the findings, the authors believe that while research towards halal needs to continue and improve its basis in theory and design, researchers and food marketers can be confident that intention of purchasing halal food products can be increased by securing the aspect of attitude, subjective norms, perceived behavioural control as well as food safety awareness. Based on the identification of these potential barriers, this review hopes to further explain effective methods of communication for conveying halal concept in different parts of the countries.

The purpose of this paper is to investigate and compare the extent of voluntary disclosure in the annual reports of Shariah- and non–Shariah-compliant companies in Indonesia. Further, the study examines the relationship between voluntary disclosure and company characteristics (i.e. size of company, profitability, type of auditor, type of industry and ownership structure).

Voluntary disclosure was measured using a disclosure index with 30 items and content analysis of the 2009 annual report. Statistical analysis included descriptive, Mann–Whitney U and regression.

The result revealed that there is a statistically significant difference in the quantity and quality of voluntary disclosure value of Shariah- and non–Shariah-compliant companies. For regression results, the company size significantly influences the quantity of voluntary disclosure while the quality of voluntary disclosure is affected by company size and type of industry.

Although this study only analyses voluntary disclosure in the annual report for a single year (2009), it is hoped to provide a description of the voluntary disclosure in Shariah- and non–Shariah-compliant companies.

The findings might be used by regulators to set regulations that encourage the quantity and quality of disclosure practice of Shariah-compliant companies to expand the scope of disclosure related to religious activities.

This study measures voluntary disclosure using the disclosure index based on Indonesian regulations and the quantity and quality measurement of Shariah-compliant companies, which may differ from previous Indonesian studies.

This study evaluates the knowledge structure of building information modeling (BIM) in green buildings. Buildings are one of the main contributors to carbon emissions, and implementing BIM in green buildings is seen as an indispensable approach to mitigate environmental and climate change issues.

Through a bibliometric analysis, 297 publications retrieved from the Web of Science (WoS) were analyzed to explore their intellectual structure.

Bibliographic coupling analysis produced four clusters on current and emerging trends, while co-word analysis produced four clusters on future BIM and green building trends. Current and emerging trends revolve around BIM adoption in green and existing buildings, life cycle analysis (LCA) and sustainable rating tools. Future trends related to BIM and performance analysis and optimization, the BIM framework for green building design and construction, overcoming barriers and maximizing benefits in BIM adoption.

The implications of this study are relevant to all BIM and green building stakeholders, including developers, engineers, architects, occupants, tenants and the whole community.

This study examines the crucial integration of BIM and green building within the more extensive construction and building field scope.

The purposes of this study are to examine the standard operating procedure (SOP) on inventory management practices, identify any weaknesses in inventory management and examine its impact on the performance of the company. Inventory management is important because it ensures smooth production and prevents loss of sales because of stockout and/or customer dissatisfaction.

This study selects one manufacturing company as a case study and uses the mixed data collection method of document analysis and observation. The research analysis was conducted by using COSO Internal Control – Integrated Frame work 2013 as guidance.

It is revealed that a company practices risky inventory management in keeping stock, as it relies heavily on third-party warehousing services beyond the control of the company. This study also reveals that the SOPs are too general and lack specificity. However, poor inventory management has a modest influence on the financial performance of the company.

In completing this study, some limitations are experienced such as changes on the management structure of the company as well as the department itself. Frequent changes on several procedures also may influence this study to obtain accurate information. In addition, some highly confidential documents such as detailed information and minutes from management meeting were not permitted to be examined.

This study provides recommendations to improve weak internal controls particularly on SOPs, so that fraud and mismanagement opportunities can be reduced.

This study makes an original contribution, as it enhances the theoretical and practical understanding on inventory control and management systems, particularly for a manufacturing company in the emerging market environment. In addition, it examines various internal financial reports and directly observes the process in supply change management, which are generally difficult to be accessed by academic researchers.

This paper aims to analyze the behavior of the stagnation-point flow and heat transfer over a permeable stretching/shrinking sheet in the presence of the viscous dissipation and heat source effects.

The governing partial differential equations are converted into ordinary differential equations by similarity transformations before being solved numerically using the bvp4c function built in Matlab software. Effects of suction/injection parameter and heat source parameter on the skin friction and heat transfer coefficients as well as the velocity and temperature profiles are presented in the forms of tables and graphs. A temporal stability analysis will be conducted to verify which solution is stable for the dual solutions exist for the shrinking case.

The analysis indicates that the skin friction coefficient and the local Nusselt number as well as the velocity and temperature were influenced by suction/injection parameter. In contrast, only the local Nusselt number, which represents heat transfer rate at the surface, was affected by heat source effect. Further, numerical results showed that dual solutions were found to exist for the certain range of shrinking case. Then, the stability analysis is performed, and it is confirmed that the first solution is linearly stable and has real physical implication, while the second solution is not.

In practice, the study of the steady two-dimensional stagnation-point flow and heat transfer past a permeable stretching/shrinking sheet in the presence of heat source effect is very crucial and useful. The problems involving fluid flow over stretching or shrinking surfaces can be found in many industrial manufacturing processes such as hot rolling, paper production and spinning of fibers. Owing to the numerous applications, the study of stretching/shrinking sheet was subsequently extended by many authors to explore various aspects of skin friction coefficient and heat transfer in a fluid. Besides that, the study of suction/injection on the boundary layer flow also has important applications in the field of aerodynamics and space science.

Although many studies on viscous fluid has been investigated, there is still limited discoveries found on the heat source and suction/injection effects. Indeed, this paper managed to obtain the second (dual) solutions and stability analysis is performed. The authors believe that all the results are original and have not been published elsewhere.

The purpose of this paper is to propose the conceptual relationship between competency and effectiveness of internal Shariah auditors in Islamic financial institutions (IFIs).

Normative and theorizing based on the main sources of Islam, mainly Maqasid al-Shariah theory, has been utilized in this research.

This study demonstrated how Maqasid al-Shariah or higher objectives of Islamic law have gradually captured the attention of increasing numbers of modern Muslim scholars for solving contemporary issues.

This study uniquely captured Maqasid al-Shariah for the competency of internal Shariah auditor.