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The purpose of this paper is to present the dependence of capacitive sensing of organic vapours by porous silicon (PS) on its molecular structure for the realization of a organic vapour sensor, compatible with existing silicon technology, with desired miniaturization and selectivity.

The method introduces large surface area of PS obtained by electrochemically etching of silicon wafer for characterization of organic vapours through capacitive sensing.

The method provides a comparative study of sensor response for organic vapour molecules of different structures and leads to an insight into the sensing mechanism.

The surface of PS has been stabilized by thermal oxidation process.

The method is useful for the development of a simple, cost‐effective sensor for selective gas analysis.

The result is an outcome of regular experimental work carried out to observe the capacitive sensing behavior of PS for different organic vapours.

The purpose of this paper is to present a selective wet‐etching method of boron doped low‐pressure chemical vapour deposition (LPCVD) polysilicon film for the realization of piezoresistors over the bulk micromachined diaphragm of (100) silicon with improved yield and uniformity.

The method introduces discretization of the LPCVD polysilicon film using prior etching for the grid thus dividing each chip on the entire wafer. The selective etching of polysilicon for realizing of piezoresistors is limited to each chip area with individual boundaries.

The method provides a uniform etching on the entire silicon wafer irrespective of its size and leads to economize the fabrication process in a batch production environment with improved yield.

The method introduces one extra process step of photolithography and subsequent etching for discretizing the polysilicon film.

The method is useful to enhance yield while defining metal lines for contact purposes on fabricated electronic structures using microelectronics. Stress developed in LPCVD polysilicon can be removed using proposed approach of discretization of polysilicon film.

The work is an outcome of regular fabrication work using conventional approaches in an R&D environment. The proposed method replaces the costly reactive ion etching techniques with stable reproducibility and ease in its implementation.

There is a debate between sound Shariah-compliant firms engaging in social good as a moral obligation and behaving ethically in terms of increasing corporate social responsibility (CSR) activities and those firms that are not Shariah-compliant. The purpose of the present study is to contribute to this debate by empirically investigating the effect of the profitability of firms on CSR activities and shareholders’ dividends and the interaction effect of a firm’s Shariah compliance with religious and ethical principles.

The data used in this study were collected from the annual financial reports of 74 Pakistani listed companies over 2012-2016 (N = 370). An epistemological model of the unity of knowledge was applied to determine the contribution of Shariah-compliant enterprises to community well-being. Furthermore, the Tawhidi string relation methodology was used to establish the circular causal model. To check the robustness of our findings, we also analysed the data using fixed and random effects regression models to test the effect of firm profitability on CSR activities and dividends, whereas moderation regression analysis was applied to test the moderating effect of Shariah-compliant firms.

The results show that the profitability of firms has a significant impact on shareholders’ dividends in both Shariah and non-Shariah firms. Furthermore, the relationship between firm profitability and CSR is stronger for non-Shariah-compliant firms than Shariah-compliant firms. This indicates that Shariah firms are less involved in doing CSR activities than non-Shariah firms. This implies that Shariah status does not play an important role in ensuring managers’ ethical behaviour.

The results suggest that the Security and Exchange Commission of Pakistan should attach more importance to Shariah compliance by firms in developing their CSR policies to improve social development and human well-being. These findings have important implications for many Islamic countries irrespective of whether they are developed or developing.

The present study provides a new addition to the prior literature by investigating the relationship between profits and CSR activities and the interaction effect of Shariah-compliant firms. From an Islamic ethical perspective, this study can also contribute to the growing discussion on Shariah compliance and CSR activities.

This paper aims to examine bases of effectiveness in internal Shariah auditing undertaken in Islamic financial institutions (IFIs).

This paper is theoretical in approach taking, as its starting-point, an extensive literature review. From a general agency theory, an Islamic agency theory is articulated and then applied to ascertain attributes of internal Shariah audit effectiveness revolving around the concept of independence.

Effective internal Shariah auditing, as a mechanism of assuring Shariah compliance by IFIs, varies directly with the degree of independence enjoyed by internal Shariah auditors themselves. The research propounds that an articulated Islamic agency theory holds potential to serve as a theoretical foundation to build a multi-dimensional conceptual framework based on independence utile for evaluating internal Shariah audit effectiveness.

Evidence is drawn strictly from secondary sources.

To assure effectiveness of internal Shariah auditing, IFIs ought to increase the level of independence of internal Shariah auditors.

Internal Shariah audit effectiveness in IFIs has not been extensively studied in comparison with both studies of external Shariah audit effectiveness in IFIs and internal audit effectiveness undertaken by conventional financial institutions. This research fills that gap.

This paper aims to recommend a framework that serves as a practical work tool for conducting risk-based Shari’ah audit (RBSA) in Islamic financial institutions (IFIs).

Qualitative research method was used through critical in-depth content analysis of documented literature to generate deep insights, further supported with a hypothetical illustrative case study application of the framework on an Islamic bank, aimed at bringing the framework to a practical, near real-life scenario.

A robust RBSA framework has been developed which focuses on Shari’ah non-compliance risks to systematically and practically arrive at a rated opinion on the level of an IFI’s adherence with Shari’ah rules and principles as recommended by the Accounting and Auditing Organization for Islamic Financial Institutions, aimed to safeguard the IFI and promote financial system stability at large.

Practical realities limited the study to the use of a hypothetical case study bank. Future researchers can apply the framework to a real case study of diverse IFIs for effective contextual recalibration in diverse jurisdictions.

This paper aids the development of both internal and external Shari’ah audit practice using the risk-based approach.

The RBSA framework contributes to promoting public trust and confidence in the Islamic finance industry.

This paper has proposed this RBSA framework as a practical work tool for Shari’ah auditors in their engagements and regulators in promoting sound governance and financial system stability. It provides foundation for future researchers in the field.

This study investigated how working capital management (WCM) influences the profitability of listed halal food and beverage companies.

The study utilized a sample of 56 listed halal food and beverage companies operating in Indonesia, Malaysia, Saudi Arabia, Pakistan and the United Arab Emirates (UAE). Unbalanced panel data were generated from the Bloomberg database between 2008 and 2021. Besides, the study employed the two-step system generalized method of moments (GMM) technique for the estimation, which can address the models' endogeneity, heteroskedasticity and autocorrelation problems. Also, feasible generalized least square (FGLS) regression was applied to check the robustness of the results.

The study revealed that the cash conversion cycle (CCC) and accounts receivable period (ARP) significantly reduced firm profitability. Also, the inventory conversion period (ICP) significantly reduced return on assets (ROA) but insignificantly influenced return on equity (ROE). However, the results showed that the accounts payable period (APP) significantly increased firm profitability. These findings are robust to the results obtained by applying FGLS regression.

The study utilized a sample of only the listed halal food and beverage firms that operate in Indonesia, Malaysia, Saudi Arabia, Pakistan and the United Arab Emirates (UAE).

The study suggests that the management of listed halal firms should adopt an aggressive policy in managing their working capital in order to enhance their financial performance. This could be attained by lowering CCC when ARP and ICP are reduced and APP is increased.

This study contributes to the literature by providing cross-country empirical evidence showing how working capital and its components affect the financial performance of firms that solely produce or buy and sell halal food and beverage products in five countries.

The main purpose of the study is to examine the impact of governance indicators, to control carbon emission, through the environmental awareness and pro-environmental behavior. Previously, researchers have attempted to explore the factors of carbon emission and report the number of solutions. Despite that, the environmental degradation process is surging.

The study uses quantile regressions (QR) techniques by using the yearly data of Saudi Arabia for the period of 1970–2018. QR reports the results at different quantiles which is useful for conclusion.

The empirical results have confirmed the significant and negative coefficients of governance indicators, mentioning that governance effectiveness and regulatory quality leads to reduction of carbon emission, in the case of Saudi Arabia.

The Saudi Government has to improve governance effectiveness to eradicate environmental hazards. However, it is necessary to enhance the quality of regulations regarding formation as well as the implementation of policies to confirm that firms and public follow the pro-environmental behavior.

The study is the pioneer, which addresses the governance parameters, governance effectiveness and regulatory quality to minimize the carbon emission for Saudi Arabia.

This study aims to analyse whether Sharia-compliant companies have better sustainability performance, especially in the midst of the COVID-19 pandemic. The pandemic context is worth investigating as there is a concern that companies will reduce their sustainability activities to focus more on economic recovery, thereby leading to lower sustainability performance.

This study uses data from companies listed on Indonesian and Malaysian stock exchanges. These two countries have experienced rapid developments in Islamic finance and possess similar criteria in assigning the Sharia compliance label to a company. The data on sustainability performance and its three dimensions (environmental, social and governance) were gathered from Refinitiv (Thomson Reuters) and analysed using panel data regression.

The results show that Sharia-compliant companies had a higher sustainability performance in all research periods, but not during the COVID-19 pandemic. This implies that the pandemic has not triggered a need for Sharia-compliant companies to improve their sustainability performance. The results can be interpreted that sustainability performance is not only at stake during the COVID-19 pandemic but it can also indicate a “business-as-usual” approach applied by companies regardless of the Sharia-compliant label.

Sustainability performance has been intensively investigated in prior research, but how it is related to the current health crisis and Sharia compliance has been scantily studied and becomes the originality of this research.

This paper examines the effect of corporate governance reform on the value relevance of equity book value and earnings by employing the Ohlson’s (1995) Valuation Model, and it is based on the methodology developed by Davis‐Friday et al. (2006). The sample consists of Main Board companies listed on Bursa Malaysia from 1999 to 2001 in order to investigate the effect during and after the issuance of the Malaysian Code on Corporate Governance (MCCG) as a measure of corporate governance reform. The findings generally indicate that equity book value and earnings are value relevant in assisting investors to value firms’ equity. Findings of this study, nonetheless, show that the regulatory change experienced by the country did not have an impact on the valuation of equity book value and earnings. This, thus, suggests that most of the Malaysian companies may not have met the intended purpose of MCCG, but merely conformed to the minimum requirement. In summary, the findings of this study provide evidence that the equity book value and earnings reported in the financial statement is value relevant in valuing Malaysian firms’ equity.

This paper aims to determine the influence of the European Foundation for Quality Management (EFQM) excellence enablers on the financial, market and non-financial performance of the textile companies in Pakistan. Moreover, the mediating role of organizational learning culture is also tested in EFQM enablers and performance relationships.

Using a multi-respondent strategy, the data was collected from 254 textile firms registered with All Pakistan Textile Mills Association (APTMA) using a highly structured questionnaire. The data were analyzed using structural equation modeling via AMOS v.22.

The results reveal that EFQM excellence enablers significantly influence financial, non-financial and market performance. Furthermore, organizational learning culture (OLC) significantly positively mediates the relationship between EFQM excellence enablers and business performance.

This study enhances the literature of EFQM enablers and microfoundations of institutional theory in the textile industry of developing countries and proposes a way forward to the effective utilization of such enablers for higher performance.

This research is the first of its kind that empirically tests the microfoundations of institutional theory concerning EFQM, OLC and performance in the textile industry of Pakistan.