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This paper aims to examine the effect of corporate integrity and external assurance on Sustainability Reporting Quality (SRQ) of Malaysian public listed companies.

The study uses a longitudinal sample of 2,463 firm-year observations of non-financial firms listed on the main board of Bursa Malaysia from 2015 to 2019. The study employed panel regression that is, Fixed Effect (FE) Robust Standard Error estimation technique to test its hypotheses.

The panel regression results reveal that corporate integrity and external assurance positively and significantly influence the quality of sustainability reporting. Though the positive association shows an improvement in the SRQ of the sampled firms, it needs an improvement as the disclosure is more general and qualitative than quantitative. The present improvement in SRQ might result from some regulatory changes like the Sustainability Practice Note 9 Updates of Bursa Malaysia 2017 and the Revised MCCG Principle A to C within the same period.

The study adopts a purely quantitative approach and call for a qualitative investigation in the area in the future.

The study has policy implication for the government and regulators to strengthen compliance with the sustainability reporting guide and the Practice Note 9 Updates. It also has implication for corporate integrity and external assurance for companies, to enhance SRQ and achieve sustainable development.

The study bridged literature gaps by offering new insights and empirical evidence on the role of corporate integrity in SRQ, which has received no empirical attention in the Malaysian context.

Drawing on institutional work (Lawrence and Suddaby, 2006; Lawrence et al., 2011), this study aims to explore how the concept of value for money (VFM) is understood in terms of the private finance initiative (PFI) implementation in Malaysia.

In-depth interviews with 25 actors involved in the implementation of PFI projects at two public universities in Malaysia were conducted. The interviews focused on the ways in which participants in the projects make sense of VFM in their ongoing involvement with the projects. In addition, a review of publicly available documents was conducted to understand the ways in which the notion of VFM is reflected in the policies and procedures of the government. Data from the interviews and documents were analysed using thematic analysis.

It is found that the advocacy work of macro-level actors, as well as micro-level actors, has promoted PFI implementation to achieve VFM. However, to the micro-level actors, VFM is just a concept that carries different interpretations, depending on how PFI fits their everyday functional discourses. In addition, direct negotiation and lack of commercial appreciation are disruptive not only to the achievement of VFM but also to the public sector reform agenda of the country.

The present study contributes to the discourses on the concept of VFM that is assumed to be inherent in PFI. The findings are based on micro- and macro-level actors and cover both advocacy and disruption of VFM achievement.

This study aims to propose a practical, virtue-centric model of leadership based on Islamic principles. The structure of the Islamic leadership construct is validated through confirmatory factor analysis. Its relationship with performance and organizational commitment is examined and the mediating role of organizational commitment is assessed.

Islamic leadership model is tested using confirmatory factor analysis with data collected from employees working in the services sector in Turkey. Relationships between Islamic leadership, organizational commitment and performance are examined through a path analysis.

The factor analysis results presented a good fit for the proposed Islamic leadership model, which consists of wisdom, religiosity, justice and kindness dimensions. Regarding path analysis, findings indicated a positive relationship between Islamic leadership and job performance. Moreover, organizational commitment partially mediated the relationship between Islamic leadership and job performance.

Previous studies on Islamic leadership contain a very little number of empirical models. This study proposes a valuable empirical model of Islamic leadership consisting of moral values, spirituality, ethics and wisdom. In addition, the proposed model is supported with empirical pieces of evidence. Evidence of the partial mediating role of organizational commitment between Islamic leadership and job performance is also revealed by the study.

As host to over one million Syrian refugees, Lebanon continues to experience challenges addressing the needs of refugee families. This research examined the experiences of Syrian families with the refugee support system in Lebanon. The purpose of this study was to better understand the strengths and gaps in existing mechanisms of support for these Syrian families, including informal support from family, neighbors and community and more formalized support provided through entities such as nongovernmental organizations and United Nations agencies.

Data were collected from 46 families displaced by the war and living in Lebanon (N = 351 individuals within 46 families). Collaborative family interviews were conducted with parents, children and often extended family.

The data identified both strengths and gaps in the refugee support system in Lebanon. Gaps in the refugee support system included inadequate housing, a lack of financial and economic support, challenges with a lack of psychosocial support for pregnant women and support for disabled youth. Despite these challenges, families and community workers reported informal community support as a strong mediator of the challenges in Lebanon. Furthermore, the data find that organizations working with Syrian families are utilizing informal community support through capacity building, to create more effective and sustainable support services.

This study provides an overview of strengths and gaps in supports identified by refugees themselves. The research will inform the development and improvement of better support systems in Lebanon and in other refugee–hosting contexts.

The global spread of the COVID-19 pandemic has largely transformed the higher education ecosystem and shifted the modes of delivery around the world. The rapid shift from traditional face-to-face teaching to online delivery was accompanied by a set of significant challenges. In Lebanon, the situation was exacerbated by a plethora of political, economic, and humanitarian crises. Even the most well-prepared Lebanese higher education institutions were facing an insurmountable challenge to maintain education quality under extremely strenuous circumstances and limited resources. The challenges included the absence of clear quality assurance mechanisms, problems associated with limited internet connectivity due to frequent electric power outages, the lack of teacher and student preparedness for online delivery, and the absence of online-ready curricula. Nevertheless, Lebanese universities were able to make the necessary adjustments for their students to complete their education using available resources and minimal training. The current chapter explores the challenges faced by private and public universities in Lebanon and the approaches utilized to overcome tremendous limitations. We discuss the lessons learned during the process of adopting online and hybrid classroom learning, and the opportunities for growth that were brought about by unforeseen circumstances. We also introduce the changes needed on the institutional, national, and regional levels to prepare for the post-pandemic era in higher education.

This study aims to explore the influence of innovation in entrepreneurial activities and job creation, examine the influence of innovation in entrepreneurial activities on jobs creation and investigate the moderating influence of entrepreneurial characteristics between entrepreneurial activity, innovation and job creation.

The data was collected from Oman Global Entrepreneurship Monitor data 2020. Sample of 2,000 individuals was involved in entrepreneurial activities. SPSS and PLS software were used to test the structural model and research hypothesis.

The results revealed that innovation affects the level of created jobs. Entrepreneurial activity has a significant influence on innovation, jobs created and an indirect effect on jobs created through the mediating influence of innovation. All direct and indirect relationships of entrepreneurial activity and innovation with the expected jobs are insignificant. The findings demonstrate that demographics moderate the relationship between entrepreneurial activity and innovation.

The study outcomes will be useful for policymakers to understand the innovation types in entrepreneurial activities and whether these enterprises can create future jobs.

The findings will help entrepreneurial ecosystems and managers to strengthen their business ventures using innovative business models.

This research will provide decision-makers with mechanism on how better business environment will benefit stakeholders.

While this topic is widely investigated in developed countries, little is known about the impact of innovation on entrepreneurial activities in creating jobs in developing countries. This research contributes to entrepreneurship innovation and institutional theory literature by understanding the role of the entrepreneurship conditions framework that support the jobs creation.

This empirical study’s primary goal is to examine the connection between accounting information and share price for financial companies listed on Jordan’s expanding Amman Stock Exchange (ASE) between 2014 and 2018.

The correlation between accounting data and share price was investigated using multiple regression analysis. In this vein, “pooled ordinary least squares (OLS), fixed effect and random effect” static panel data estimators were used. The OLS model was chosen as the best model after a series of diagnostic tests.

The multiple proxies of accounting information value relevance have a positive and considerable impact on the market value per share, according to panel data research. Comparatively, the authors find proof that among the other accounting data – earnings, dividends and cash flow from operations – book value is statistically the most value-relevant.

This empirical investigation was only conducted in Jordan. Because it is very likely to obtain different results in other nations, the findings cannot be applied to other business environments.

The findings of this paper may highlight the amazing relationship between accounting information and share price for policymakers, regulators and other stakeholders in developing nations, notably in Jordan. This could pave the way for effective accounting disclosures.

Seldom does empirical research on the relationship between accounting data and share prices from publicly traded companies on ASE exist. So, by demonstrating empirical findings from Jordanian companies, this study fills the gap in the existing literature and knowledge.

The purpose of this study is to analyse, firstly, whether education, financial inclusion, financial literacy and financial planning can be antecedents that affect Islamic welfare and, secondly, whether productivity can be a mediator to improve Islamic welfare.

This study involved quantitative research using data obtained from a survey. The respondents were 538 Muslim families in East Java, Indonesia. Structural equation modelling was used for the analysis.

This study tested 13 hypotheses, of which 10 were accepted. The accepted hypotheses refer to the effects of financial literacy on productivity, financial inclusion on productivity, financial planning on productivity, financial planning on Islamic welfare, education on Islamic welfare, productivity on Islamic welfare, financial literacy and productivity on Islamic welfare, financial inclusion and productivity on Islamic welfare and financial planning and productivity on Islamic welfare, as well as the effects of financial inclusion on Islamic welfare. Meanwhile, three hypotheses were not accepted; they refer to the effects of financial literacy on Islamic welfare, the effect of education on productivity, as well as the impact of education and productivity on Islamic welfare.

The study was conducted only with respondents living in East Java, so the results depict the condition of Muslim families’ welfare in East Java.

Research into the antecedents of Islamic welfare has received little academic attention, so this study explores how education, financial inclusion, financial literacy, financial planning and productivity could affect Islamic welfare among Muslim families.

The ketogenic diet (KD) has gained popularity due to its ability to improve type 2 diabetes, weight loss, antioxidant and anti-inflammatory activity. However, long-term use of the KD might not be safe due to its adverse effects. This study examined the effects of the KD alone or in combination with Zamzam water (holy water for Muslims) on glucose homeostasis, lipid parameters and oxidant-antioxidant variables in rats.

Based on the diet given for ten weeks, three groups of adult male Wistar rats were made (12 rats/group): (1) rats which fed on a chow diet and ordinary water, (2) rats which fed on KD and ordinary water and (3) rats which were given KD along with Zamzam. Fasting blood glucose (FBG), serum insulin, insulin resistance (HOMA-IR), LDL cholesterol, HDL cholesterol, superoxide dismutase and malondialdehyde were compared by one-way ANOVA followed by post-hoc Tukey’s HSD test among groups.

Rats which fed on KD and Zamzam water had significantly reduced FBG and LDL cholesterol compared to the rats which fed on a chow diet and ordinary water (p-values 0.001), and KD and ordinary water (p-value 0.004 and 0.006, respectively). Serum insulin, insulin resistance, HDL cholesterol, superoxide dismutase and malondialdehyde did not differ significantly.

Consumption of KD along with Zamzam for ten weeks significantly reduces FBG and LDL cholesterol. KD alone does not decrease these parameters in ten weeks duration.

The purpose of this article is to revisit the concepts of city singularity and identity, as well as the concept’s related topics (i.e. place identity, place attachment and place dependence). The aim is to investigate the impact of development projects on people's preferences for old and contemporary features in modern cities. The evidence for this can be seen mainly at historical sites such as Heliopolis in Cairo, Egypt.

The authors investigated how development projects affect place identity and city singularity through a three-step process. As a first step, an online questionnaire was administered to experts to assess the characteristics that shape the identity of local districts. In the second and third steps, interviews were conducted, followed by online surveys directed at Heliopolis residents and non-residents. The weight of people’s preferences was determined using multi-criteria decision-making (MCDM).

The results highlighted people's preferences to consider when developing projects at historical sites. Based on these preferences, the authors’ concluded remarks provide insight into some considerations for developing projects in historic places.

The added value here is surveying people’s preferences about development projects in historical places. The physical and social components interplay contributes to city identity and singularity. Based on these preferences, this investigation offers valuable insights into enhancing historical site development.