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This paper aims to analyse whether the practices of Islamic banks in Bahrain are in line with value-based Islamic banking (VBIB) and reporting disclosure in the annual reports towards achieving their fundamental objectives of human-centred economic development and social justice.

Based on Islamic finance, Islamic economic principles and perception of Maqasid al-Shari’ah, this paper examines and assesses the current practices of Islamic financial institutions (IFIs) in Bahrain through content analysis of financial and annual reports of Islamic banks in Bahrain and interviews of Islamic banking experts.

The findings reveal that value-based banking (VBB) has not been translated fully into practice by the Islamic banks in Bahrain.

The data analysis was restricted to Islamic banks in Bahrain.

This paper identifies the need for reporting standard development to improve the VBB practice in Bahrain in the future. Looking at the objectives of the IFIs, this paper introduces the concept of VBB in Bahrain, which includes ethical banking, responsible banking and social responsibility. The study adds value not only to the current Islamic finance literature but also helps many stakeholders, including prospective academics, who may conduct comparative studies in different jurisdictions throughout the world.

The specific contribution of this paper is the identification of the VBB practices and related disclosure in the Islamic banking industry in Bahrain. The study is useful to harmonise and standardise the practices of VBIB by the contemporary Islamic banks in Bahrain.

The purpose of this current investigation is to evaluate the effect of adding different levels of cheeseweed Malva parviflora L. mallow leaves powder (MPLP) on the nutritional and quality characteristics of bread.

Wheat flour was partially replaced with MPLP at 0%, 1%, 2%, 3%, 4% and 5% levels to obtain the wheat– MPLP composite flour. Chemical composition, phenolics, flavonoids and antioxidant activity by 2,2-diphenyl-1-picrylhydrazyl of wheat flour and MPLP were determined. Physicochemical and sensory characteristics of bread enriched with various levels of MPLP were evaluated.

MPLP contains 23.9% of protein, 10.1% of crude fiber and 9.8% of ash, respectively. MPLP had a significantly higher concentration of micronutrients than wheat flour. The content of total phenolics, flavonoids as well as free radical scavenging activity of MPLP were 17.6, 38.2 and 6.0 fold, respectively, higher compared to wheat flour. Protein content in bread samples increased with the addition of the MPLP in a range of 1.2%–6.6%. The increasing replacement of MPLP in the composite flours resulted in progressively higher dietary fiber and ash contents for fortified bread samples. The higher level of MPLP reduced the specific volume of fortified breads. The highest scores for the sensory attributes were noted for bread samples fortified with 2% and 3% of MPLP, whereas the lowest scores for bread samples fortified with 4% and 5% MPLP.

Supplementation of wheat bread with different levels of MPLP resulted in significant increases in macro and microelements of fortified breads.

Supplementation of wheat bread with different levels of cheeseweed Mallow (Malva parviflora L.) leaves powder resulted in significant increases in macro and microelements of fortified breads.

The purpose of this study is to examine the effect of succession planning practice (SPP) on employee engagement (EE) and employee performance (EP) in Malaysian private universities (MPU).

This paper used a survey research design, and the study unit of the analysis consists of the academic staff of MPU. In the selection of the sample from the focused respondents (10,473) of the study, a stratified and simple random sampling method was used, and the study sample consists of 314 MPU academic staff. A questionnaire was used to collect data from the focused respondents while partial least square–structural equation modeling (PLS-SEM) was used to test the study hypotheses.

The findings revealed that SPP has a significant effect on EP, and the relationship between SPP and EP is partially mediated by EE.

Sound succession systems for achieving academic staff performance should be put in place by the university management. Furthermore, the outcome of this research urges the policymaker to come up with a sound policy that can allow internal talents of the university to hold key leadership positions of any nature when the need arises before considering external talents, with that the talents will be satisfied and put decisive effort to achieve a positive result.

This paper has made a significant contribution to the knowledge and operationalization of the EE, EP and SPP literature. The research also assists the university management to mobilize qualified and talented staff for an unexpected and sudden resignation of staff which saves the university the cost of hiring and development, and at the same time, it encourages internal hiring.

The purpose of this paper is to review phytochemical potential of acacia and its associated health advantages. Acacia a moderate-sized, deciduous tree and recognised as health-promoting species because of availability of essential bioactive components. The bioactive compounds such as tannins, flavonoids, alkaloids, fatty acids and polysaccharides (gums) present in the plant parts of acacia, namely, bark, leaves, flowers, fruits, twigs and seeds, have medicinal value and thus are used to overlay the formulations of plant-based drugs and value-added foods.

Major well-known bibliometric information sources such as Web of Science, Scopus, Mendeley and Google Scholar were searched with keywords such as “nutrition value of acacia”, “bioactive compounds”, “health benefits”, “processing and safety” were chosen to obtain a database of 1,428 papers. The search considered papers in the English language from the past 18 years of publication in journals (2004–2022). The article selection process consisted of the screening of titles and abstracts, based on inclusion and exclusion criteria. Articles that did not have acacia components as a study objective were taken into consideration for exclusion. A final database of 87 scientific sources was made after sorting and classifying them according to different criteria based on topic relevance, country of origin and year of publication. Articles with other random descriptors were also searched to complement the discussion of the results obtained.

The literature reflected that acacia contains all necessary phytochemicals like polyphenols, flavonoids, terpenoids, glucosinolates, alkaloids and carotenoids along with essential macro, micro-nutrients. Furthermore, processing methods such as soaking, cooking, roasting and dehusking significantly reduced the anti-nutritional factors present in acacia seeds of different species. This review also focused on the processing methods that are used to eliminate or lower down the anti-nutritional factors from the seeds. Previous findings related to acacia plant parts with respect to food development are explored and mentioned.

This review emphasised mainly on recent studies that had been reported on ethnomedical acacia plants therapeutically, commercially and exponentially for further studies to increase the utilisation in food processing.

As a result, the current study attempted to investigate the impact of green human resource (GHR) practices on long-term performance, and the path has been explained through organizational identification, which is supported by social identity theory.

To achieve the present study's primary goal, data were obtained from manufacturing businesses and analyzed using partial least square (Smart PLS) on the data of 284 Pakistani small and medium-sized enterprises (SMEs) registered with the small and medium-sized enterprises development authority (SMEDA).

As a result, the findings show that organizational identification explains the indirect relationship between sustainable performance and green human resource management (GHRM).

To limit the limited negative effect on the environment and society, the findings provide several suggestions for the government authorities and policymakers to adopt green practices and policies.

Green practices are essential for a company to limit its negative environmental effect. Environmental critical problems among shareholders put pressure on the firm to implement GHR practices and organizational identification with long-term success.

The Takāful (Islamic insurance) industry operates on the principles of Maqāṣid al-Sharī’ah, and of late, the industry has witnessed significant market growth. The purpose of this study is to develop a performance measurement model based on Maqāṣid al-Sharī’ah to evaluate the performance of Takāful firms.

A mixed-method research approach was adopted to conduct the present study. Priorities were assigned to various dimensions of the Maqāṣid model using analytic hierarchy process and by taking inputs from 18 Takāful experts. On the contrary, six experts were involved in identifying the elements and measures for the operationalization of the Maqāṣid dimensions.

Maṣlaḥa (0.359) was found to possess the highest priority, followed by Justice (0.345) and Educating Individuals (0.295). Furthermore, under Necessity, protection of religion (0.398) and protection of life (0.388) are assigned almost similar priorities. These two are followed by the protection of progeny (0.107), protection of wealth (0.058) and protection of intellect (0.047). The final outcome of this study is a hierarchical model for the evaluation of performance of Takāful firms.

The application of the performance evaluation model will provide information to the management of Takāful firms on where they stand in terms of fulfilling Maqāṣid al-Sharī’ah principles. If any firms are found to have a deficiency in a certain part of Maqāṣid components, then proper and adequate measures can be taken to ameliorate the situation.

It is necessary to have a performance evaluation model based upon Maqāṣid al-Sharī’ah to evaluate the performance of Takāful firms as these firms operate on the principles of Maqāṣid al-Sharī’ah. Because there does not exist any such model, this study fills up this gap. Details of the measures that can be used to evaluate the performance of Takāful firms are also provided.

Conventional insurance creates a gap in the financial system across the world that manifests from the global financial and economic crisis. There is an increasing demand for insurance schemes that will bridge the gap of financial and economic crisis globally. More recently, there is an advocacy in Saudi Arabia for achieving Vision 2030 by various facets of human endeavours such as strengthening financial markets and boasting economic development. The purpose of this paper is to deeply explore policy and reinforcement of the legal framework of Islamic insurance as essential bedrocks in Islamic finance that are Shari’ah compliant to achieve Saudi Vision 2030 for overall sustainability of all spheres of human endeavours in the country.

Content analysis and systematic literature review are used as methodological approaches in this paper. There are various sources of accessing secondary data used in this study such as online peer review, journals and library-based sources. Through the exploration of various secondary data, five major themes were identified in this study, namely, policy, legal framework, Islamic insurance, Islamic finance and Saudi Vision 2030. Analysis of various themes were done systematically in this paper. The methodology provides theoretical and practical foundations for reinforcing policy and legal framework for Islamic insurance, specifically in Islamic finance to achieve Vision 2030 in Saudi Arabia. It is the policy and legal framework that can provide necessary dynamics for strengthening Islamic insurance in particular and Islamic finance in general towards attaining sustainable Vision 2030 in the country.

The paper demonstrated that policy period is explicitly associated with Islamic insurance, whereby Takaful insurance is regarded as policyholder rather than shareholder-oriented. Similarly, it is established that there is need to specifically mention the policy period and the nature of contract in Islamic insurance should not be limited to only mutual cooperation among the participants in connection with the losses but it should capture element of sharing income generated from investment between insurer and policyholders using predetermined ratio for such as provided with theoretical legal framework (Shari’ah) in connection with Islamic insurance model as an integral part of Islamic finance.

It will depart completely from conventional insurance where borrowing of funds and investment are put at fixed interest (Riba), uncertainty (Gharar) and speculative ideas (Maisir). Avoidance of different elements ascribed with conventional insurance would enable Saudi Arabia to strengthen financial system and boast economic development with an emphasis on an effective policy and efficient legal framework towards attaining Vision 2030 in the country.

The methodology provides theoretical and practical foundations for reinforcing policy and legal framework for Islamic insurance, specifically in Islamic finance to achieve Vision 2030 in Saudi Arabia.

Conventional insurance creates a gap in financial system across the world that manifests from the global financial and economic crisis. There is an increasing demand for insurance scheme that will bridge the gap of financial and economic crisis globally. More recently, there is an advocacy in Saudi Arabia for achieving Vision 2030 by various facets of human endeavours such as strengthening financial market and boasting economic development.

With this emphasis, it will depart completely from conventional insurance where borrowing of funds and investment are put at fixed interest (Riba), uncertainty (Gharar) and speculative ideas (Maisir). Avoidance of different elements ascribed with conventional insurance would enable Saudi Arabia to strengthen financial system and boast economic development with an emphasis on an effective policy and efficient legal framework towards attaining Vision 2030 in the country.

The aim of this study is to offer evidence-based knowledge of the most popular research topics in studies on spiritual leadership (SL) and the research approaches and theories in use. Another aim is to create a comprehensive research framework covering the antecedents and outcomes of SL, as well as the underlying mechanisms and conditional factors. This study also synthesizes future research avenues presented in the literature.

This study used a systematic literature review method. The presented analysis covered both bibliometric studies and in-depth manual content analysis. In total, 274 articles indexed in the Scopus database were analyzed, with a particular focus on 126 empirical papers.

This study shows that most of the research took place in developing countries and focused on the links between SL and workplace spirituality, employee well-being and engagement. It provides a complex research framework which orders previous variables according to their levels. Future research is required that would use a multilevel research approach and determine the impact of SL on society and the leaders themselves, as well as determining the reverse impact of organizational performance on the development of SL.

This study takes advantages of both bibliometric and in-depth content analysis to expand the understanding of the state of the art in SL research. It demonstrates how different factors contribute to SL and how they subsequently influence outcomes. It also offers numerous future research directions which go beyond those identified so far in the literature to further develop the theory of SL.

The purpose of this study is to investigate the role of Auditing and Accounting Organization for Islamic Financial Institution (AOIFI) governance disclosure on the performance of Islamic financial institutions (IFIs) through systematic literature review approach.

This study is based on the review of literature related to the AAOIFI accounting standards downloaded from Scopus database. This study includes review of 126 research articles, 10 review papers, 9 book chapters and 5 conference papers related to different roles played by AAOIFI in providing standards for accounting, auditing, governance and ethics for global IFIs.

The findings of this study suggest that AAOIFI has played a critical role in developing the accounting standards for the IFIs and contributed positively to the overall growth of the Islamic finance industry.

AAOIFI has played a critical role in issuing and development of accounting and auditing standards and has contributed positively to the financial performance of IFIs. Research gaps are identified, and there is a need to work on these gaps.

This study will contribute to the understanding the role of AAOIFI in issuing and development of accounting and governance standards and future research agenda based on a thorough review of literature.

The study aims to examine the green finance customers' post-usage continuance behavior based on an extended social support theory (SST). Remarkably, this study explores five indirect predictors of green finance continuance behavior (GFCB) (i.e. environmental consciousness (EC), green bank marketing initiatives (GBMI), informational supports, emotional supports (EST) and psychological reactance) and a mediator (i.e. customer satisfaction).

In this study data were collected from 362 respondents from Bangladesh using a purposive sampling method with a structured self-administrative questionnaire and analyzed by partial least square structural equation and modeling using SMART PLS 3.0 software.

The results depict that the five predictors, i.e. information supports (ß = 0.367, t-statistics = 2.463, p < 0.001), EST (ß = 0.206, t-statistics = 2.315, p < 0.000), EC (ß = 0.324, t-statistics = 3.484, p < 0.000), GBMI (ß = 0.288, t-statistics = 2.028, p < 0.000), psychological reactance (ß = 0.126, t-statistics = 0.969, p < 0.052) influence GFCB while satisfaction is predicted by four predictors except psychological reactance (ß = 0.126, t-statistics = 0.969, p < 0.052). In addition, customer satisfaction (ß = 0.638, t-statistics = 6.317, p < 0.005) also has an impact on continuance behavior. Besides, the study understood that four predictors indirectly influence GFCB through satisfaction except psychological reactance ((ß = 0.080, t-statistics = 964, z = 0.958p < 0.338). Finally, the coefficient of determinations (R2) indicates that the five predictors explained 65.3% of changes in satisfaction, whereas 72.8% of changes are described by the five predictors and customer satisfactions.

Finally, this study highlights the social and managerial implications for the implementers of the green finance industry. It is recommended to emphasize green finance practice as it plays a crucial role in promoting environmental protection, ensuring social equity and driving economic growth. The green banking service providers, industry analysts, green consumers and respective government authorities can generalize green finance activities as an essential aspect of sustainable development to equalize the economic growth with a view to protecting environmental collapse and promoting renewable energy, energy efficiency, sustainable agriculture and other environmentally friendly activities.

The study will enormously contribute to the existing literature validating the proposed holistic framework applying SST along with EC, GBMI and psychological reactance in green finance continuance behavior.