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The objective of this study is to construct a theoretical framework concerning wage determination, grounded in principles and supplemented by conventional theories. It discusses the Islamic perspectives on minimum wage and examines contemporary challenges and intricacies in its application.

This study uses thematic analysis to create the conceptual framework, drawing upon a review of pertinent literature such as academic papers, books and articles published up to 2023.

The framework encompasses various categories, namely, employee characteristics, job characteristics, market factors, compensation practices and Islamic principles. Each category consists of multiple variables. The resulting framework offers a holistic and ethically grounded methodology for wage determination, aligning with both Islamic and conventional perspectives. This study notes the absence of a universally agreed-upon minimum wage. Islamic economics faces challenges due to the unclear application of principles, limited awareness, legal constraints and a lack of empirical evidence on wage systems, along with complexities in their implementation.

The paper’s limited scope focuses solely on the Islamic perspective on wage determination, without comparing it to the conventional viewpoint. This may have implications for future research.

The insights on Islamic principles and wage determination guide scholars and policymakers interested in promoting just and equitable wages.

This study is distinct in its integration of various factors to propose an all-encompassing framework for wage determination, rooted in the Quran and principles, while also reinforcing the framework with conventional theories. Additionally, it adds to the growing body of literature by investigating the Quran’s stance and principles on minimum wage, as well as discusses the challenges involved in implementing an Islamic approach to wage determination, which has received limited attention in Islamic literature.

The purpose of this study is to examine the nexus between corporate characteristics and timeliness of financial reporting in Saudi Arabia. Specifically, this study investigates the relationship between financial reporting timeliness and both corporate size, profitability, leverage and institutional ownership.

A sample of 67 of nonfinancial companies listed in the Saudi market during the period 2015–2018 was used. Multivariate regression analysis was performed to analyze the relationship between the four corporate characteristics and timeliness of financial reporting.

The findings revealed that financial reporting timeliness is significantly correlated with three of the corporate's characteristics, which are company size, profitability and leverage, while there is no significant effect of institutional ownership on the timeliness of financial reporting.

The findings of this study may not be generalizable to all companies listed in the Saudi market as a result of limiting the study to nonfinancial companies and excluding financial companies from the sample. Future research may explore the determinants of the timeliness of these companies' financial reporting.

Given the significant interest expressed by investors, regulators and researchers in the field of financial reporting timeliness, especially in emerging markets where financial reports are almost the main and only source of information, this study highlights the role that corporate characteristics play in influencing the financial reporting timeliness in Saudi Arabia as one of emerging markets.

Despite the importance of financial reporting timeliness, there are very few studies that have examined this issue in Saudi Arabia. This study contributes to bridging this gap by examining the relationship between the corporate characteristics and the timeliness of financial reports.

This study seeks to provide a greater understanding of the variables that influence travellers’ intention to participate in social media, paying special attention to (1) the direct impact of perceived usefulness (PU) of social media and (2) the moderating impact of tourists’ altruism and self-interest.

The proposed conceptual model was empirically tested using an online questionnaire distributed to a sample of 394 tourists visiting a World Heritage city.

The findings show that perceived social media usefulness has a significant effect on users’ intention to share experiences. Additionally, self-interest appears to moderate the relationship between perceived social media usefulness and users’ sharing intention, but the results do not support the moderating effect of altruism.

Despite scholars’ growing interest in social networks as sources of tourist information, little is known about the aspects that encourage users’ participation in these platforms. This paper offers key contributions to the relevant literature in this field and offers compelling recommendations for tour operators' management of social networks.

本研究擬讓我們更清楚了解驅使旅行人士參與社交媒體上的交流活動的變數;為求達至這研究目的，研究人員特別對以下兩方面加以注意和研究：(一) 、旅行人士對社交媒體的感知效用所帶來的直接影響;(二) 、旅行人士的利他主義，以及其對個人利益的考慮所帶來的緩和影響。

研究人員對其提出之概念模型進行實證測試，方法乃透過收集一個包含394名曾參觀世界遺產城市的旅行人士的樣本所回應的網上問卷數據，並進行數據分析。

研究結果顯示，旅行人士若覺得社交媒體是有用的話，則他們會更願意在那裡分享旅行經歷;而且，他們對自己個人利益的考慮，似會緩和他們對社交媒體的感知效用與其分享經歷的願意程度之間的關係;唯研究結果沒有證實利他主義會帶來緩和的影響。

雖然學者對社交網絡作為提供資訊的來源感到興趣，而且這興趣不斷增加，但我們對促進旅行人士參與社交網絡平台活動之因素的了解仍然淺薄，就此而言，本研究於有關的文獻提供了重要的貢獻;研究亦為旅遊經營者就應如何管理社交網絡提供了具說服力的建議。

This study aims to examine the contribution of board role performance and isomorphic forces on internet financial reporting.

This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 40 financial services firms. The study’s unit of analysis was a firm. Chief Internal Auditors and Chief Finance Officers were the study’s unit of inquiry. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences.

The results suggest that board role performance and isomorphic forces are significant predictors of internet financial reporting. However, board role performance is not a significant predictor of internet financial reporting in the presence of isomorphic forces. The control and strategic roles of the board are positively and significantly associated with internet financial reporting unlike the service role. Only the coercive isomorphism is positively and significantly associated with internet financial reporting unlike the normative and mimetic isomorphism.

This study provides initial empirical evidence on the contribution of board role performance and isomorphic forces on internet financial reporting using evidence from Uganda’s financial service firms. To the researcher’s knowledge, this is the first perception-based study on internet financial reporting.

There are a number of differences in the current Sharīʿah screening guidelines formulated by Sharīʿah scholars associated with world-renowned index providers and financial institutions. The purpose of this study is to highlight the consequences of such differences on the portfolio level outcomes for Sharīʿah-compliant investors. This study also investigates the cost of adopting an alternative stock selection methodology.

Seven Sharīʿah-compliant equity portfolios (SCEPs) are created from the active constituents of the S&P 500. Size, sector allocation and financial performance of the resulting seven portfolios are evaluated for the period 1984–2019. Style analysis is performed to attribute the difference in financial performance caused by the choice of selection criteria to different risk factors. The cost of switching the selection criteria is evaluated with turnover analysis and break-even transaction cost.

The choice of stock selection criteria has a significant effect on the size, sector bets and financial performance of the portfolios. Those portfolios which are constructed with market capitalization-based screens outperform portfolios constructed with total assets-based screens. The turnover analysis revealed that SCEPs are relatively costly in practice.

This study investigates the performance of Sharīʿah-compliant portfolios in the context of seven different screening guidelines. The effects of transaction cost and performance attribution to different risk factors represent the key contributions of this study.

In this article, the authors draw-upon an extended unified theory of acceptance and use of technology (UTAUT) and propose a research model involving performance expectancy (PE), effort expectancy (EE), facilitating conditions (FC) and competitive pressure (CP) as potential salient factors explaining the adoption of digitalization in European SMEs. The authors also postulate that there may be cross-cultural differences, thereby leading us to include the country as a moderator in the model.

The authors validate this model with a cross-cultural sample involving 188 owner-managers from the Czech Republic and Slovakia and through the partial least square structural equation modeling (PLS-SEM) techniques as well as multi-group analysis.

The results using the study’s global dataset indicate that PE, FC and CP significantly affect owner-managers intentions toward digitalization in SMEs. The authors’ application of the multi-group analysis also suggests that although the two countries differ in digitalization adoption intention, the differences are statistically insignificant. In the conclusion, the authors highlight several implications these findings have for theory and practice.

The authors recommend that the providers of emerging digital technologies should improve on the performance features of those technologies and ensure they are relevant to the SMEs. By doing so, the adoption of digitalization will grow, because owner-managers of SMEs will have the confidence that adopting such technologies will improve their operations. Second, SMEs are required to provide adequate organizational and technical infrastructure to support digitalization adoption.

Aside from being among the few attempts to extend the explanatory power of UTAUT with PE, EE, FC and CP in investigating digitalization adoption in SMEs context, this study also validates its model with rigorous methodological approach as well as three datasets (global, Czech Republic and Slovakia) thereby strengthening the validity of the results.

This study aims to investigate the different attributes of electronic commerce (e-commerce) that determine perceived value and electronic loyalty (e-loyalty) among consumers of online food delivery applications (OFDAs). In this globalized world and competitive environment, e-commerce demands have increased and organizations are giving special attention to web development, website design and functions to hold the current consumers with sustainable performance in the globalized and competitive environment. Almost every industry has been affected by the coronavirus disease 2019 (COVID-19) and changed the way of operational work in many industries. Similarly, the food industry is facing serious challenges and now restaurants started heavily depending on OFDAs.

The study was quantitative and data were collected from 509 consumers of the district of Rawalpindi, Punjab Pakistan by using a convenience sampling technique who was the users of OFDAs to evaluate the proposed research model. Confirmatory factor analysis was applied to evaluate the validity of the constructs, and structural equation modeling was employed to test the model through Smart-PLS.

Our findings revealed that perceived value has a substantial positive impact on electronic loyalty (e-loyalty). Moreover, results confirmed that perceived value mediates the relationship of electronic privacy (e-privacy), electronic security (e-security), electronic payment (e-payment), usability and electronic innovativeness (e-innovativeness) with e-loyalty.

This study added to the unified theory of acceptance and use of technology (UTAUT) and technology acceptance model (TAM) by exploring consumers’ intentions for using OFDAs in the framework of e-commerce attributes, perceived value and e-loyalty. Similarly, the study enabled the author to learn more about how people would use the information system after successfully applying the UTAUT.

This study has significant implications for web developers, application designers, food delivery companies, restaurants and other businesses. Subsequently, it indicates the importance of the incredible attractiveness of OFDAs in boosting users’ intentions to keep using the application.

This research contributes substantially to OFDAs efforts to continuously increase its meal service platform and improve client satisfaction which resulted in repurchase intent. In addition, the research facilitates OFDA firms to enhance the features of their applications according to clients.

Despite the growing emphasis on revitalizing the technical and vocational education and training (TVET) sector in Bangladesh, very little discussion has taken place on reforming the current inflexible transition pathways, from TVET to the universities. This paper aims to reflect critically on the existing literature on TVET, in the global and national context, and the experiences of students and TVET experts, to develop a model of collaboration between the polytechnic institutes and the universities in Bangladesh.

This paper follows a qualitative strategy of enquiry, using a mix of critical reflection on literature on TVET and higher education and unstructured interviews with two TVET experts, four TVET students and four students from a public university. It draws on the theories of collaboration and uses exemplary cases to illustrate and support the line of reasoning.

This paper identifies that there is resource dependency between the polytechnic institutes and universities in Bangladesh, and their institutional environment necessitates them to form collaboration to ensure flexible transition pathway, from polytechnic institutes to universities; this paper proposes a model for such collaboration.

This paper offers a guideline for forming collaboration among the relevant stakeholders.

Collaboration between polytechnic institutes and universities in Bangladesh is likely to address the inequitable nature of TVET, by improving its social status and acceptance, as well as allowing higher income opportunity and greater mobility for the TVET graduates, coming especially from humble socio-economic backgrounds.

This paper contributes in the recent discussions on how collaboration among different stakeholders can contribute in achieving the sustainable development goals, with special emphasis on TVET.

The authors explore the impact of an emerging technology, blockchain technology, on diverse governance mechanisms and sustainable supply chain practices and how its relationships with the linkage of these elements.

The methodology incorporates a literature review and a qualitative empirical analysis of the Electronic Product Environmental Assessment Tool (EPEAT) standards. Expert opinions from various firms and organizations within the electronics sector are assessed. Through a thematic analysis, the relationships are identified and examined.

Data immutability, transparency and traceability capabilities of blockchain technology enhance the relationship between environmental standards and ecological supply chain sustainability practices. Although immature, the blockchain can influence the governance of supply chain sustainability practices. Immaturity of technology, lack of expertise, sharing information and trust have delayed adoption.

There is limited empirical evidence regarding blockchain's impact on governance mechanisms, specifically hybrid public-private mechanisms and sustainable supply chain practices. The study further evaluates how particular blockchain features may exert varying influences on these aspects and different sustainable supply chain traits. As an exploratory study, it proposes new areas for further research, including how blockchain's traceability function can improve sustainability standard adoption. Additionally, there is a call for integrating blockchain with technologies like IoT and sensors which may influence supply chain governance mechanisms, standards and sustainability practices.

In the ever fast-changing modern world, through the use of digital banking services (DBS), the old concept of banking in a traditional way has been completely changed. It was made possible through the use of modern artificial intelligence embedded technologies. It was done to meet the ever-growing demands of customers through more user-friendly and time-saving uses of technologies. This paper aims to uncover and analyse the factors affecting the adoption of digital banking services by rural micro small and medium enterprises (MSMEs). MSME is one of the most active sectors in India. It plays an important role in the economic development of the country through exports and domestic supplies and by creating employment opportunities.

The study was conducted using a questionnaire survey. In total, 148 rural MSME owners were considered for the analysis in this study. Rural MSMEs in India are way behind in using digital banking services than their urban counterparts. The present study uses IBM SPSS and AMOS to shed light on the prevalent factors that influence the attitude to use digital banking services.

It is found out that convenience (which includes perceived usefulness and perceived ease of use), perceived self-efficacy, demonetization, performance expectancy and pandemic effect have a significant effect on the attitude to adopt DBS. The findings of the study will provide deeper insights for the banks as well as different government agencies to revamp their strategies in changing the financial landscape of the country through a “cashless economy”.

Demonetization, a boom in eCommerce in India, pandemic-related lockdowns or restrictions and the government’s push for the digital economy will aid the use of DBS at a faster pace. The outcome of the study will help both the government and the financial institutions to chalk out strategies to cater to the rural MSMEs in embracing DBS.

The use of digital services for banking in India is in a nascent stage, but the rate of adoption is increasing at a cyclonic speed. Affordable electronic devices, cheap internet and different medium of using DBS are fuelling the rapid increase; yet, limited research focuses on the differences in the rate of acceptance of digital banking services concerning rural MSMEs.