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This study investigates the influence of corporate income tax on two corporate financial decisions — dividend and capital structure policies, particularly for Shariah compliant companies in Malaysia.

The study considered data from a sample of 529 Malaysian listed companies from four industrial sectors from 2007–2021 (6,746 company-year observations, before eliminating outliers). Panel models such as Fixed Effect and Random effect models were used. The study specifically tested the effect of corporate income tax on dividend and capital structure policies for Shariah compliant companies (3,148 observations) and controlled for industrial sectors.

(1) Firms are mostly Shariah-compliant, less liquid, less profitable and smaller in size, (2) Broadly when analysed together, tax has no impact on debt-equity ratio while it has an impact on dividend per share, (3) However, when tested separately for Shariah compliant companies, the influence of effective tax on capital structure is very evident but not for dividend and (4) influence of industrial sector on the relationship between corporate tax and capital structure and dividend policy is significant. Results indicate that Shariah firms might be raising debt to gain tax advantage. Companies in general pay dividends to avoid reputational damage.

This study assumes that leverage and dividend policy decisions are the main outcomes of the changing tax policies, while it seems that there could be other important outcomes that can be tested in future research. The study also shows the changing tax regimes of different ASEAN countries but they have not been tested to see the differences between countries. It will be indeed interesting for future researchers to focus on this aspect.

The findings contribute to the literature on tax planning of the Shariah-compliant firms, a high growth business segment in the Asian context. The study discussed potential tax-based Islamic market product development.

Stalking is considered a public health priority with a range of adverse outcomes. This paper aims to explore existing literature on children and adolescents as perpetrators of stalking, with a focus on rates of stalking and victim and perpetrator characteristics associated with stalking.

A review of research where stalking was engaged in by those 18 years old and younger was conducted, where 17 manuscripts met criteria for review.

This review found a prevalence of young people engaging in stalking of between 5.3% and 36%. Considerations including demographics, typologies, prior relationship characteristics, stalking and pursuit tactics, cyberstalking and a brief consideration of the impact are given.

Literature considering perpetration remains thin, and future research should seek to move towards a widely acceptable definition of stalking, as well as considering effective interventions for early intervention, and to consider the role of mental health services in supporting perpetrators and victims, who may not always be mutually exclusive groups.

This paper extends previous literature reviews; the authors understand this to be original work that contributes to a gap in the literature.

In response to increasing competition for consumer attention, sport governing bodies have innovated short-format, action-oriented versions of traditional sports to attract new fans. This article explores how sport governing bodies (SGBs) manage the need for innovations to both conform to existing stakeholder expectations whilst offering novel benefits in comparison to competition (i.e. legitimate distinctiveness).

Created by the English Cricket Board (ECB), The Hundred competition was used as a case study to explore the conformity-differentiation tension through a legitimacy lens using document and media analysis.

Seven themes were created to explain how the ECB managed legitimacy tensions: rule modification, team creation, scheduling, game-day experience, broadcasting, gender equity and sponsorship. In each theme, differentiation and conformity were traded-off by the ECB to prioritise pragmatic legitimacy with broadcasters and sponsors.

For sport management professionals, the Hundred demonstrates the commercial value of differentiating new sporting events from competitors via hybrid broadcasting partnerships, embedded gender equity and designing game-day experiences that attract hard-to-reach consumer demographics.

SGBs must trade-off legitimacy between sources when innovating to survive, and when faced with conflicting expectations, commercial imperatives determined whether to conform or differentiate.

The substantial cost of employee cyberloafing to organizations calls for research into exploring the factors that influence such behavior. Drawing upon social cognitive theory, the authors develop a theoretical model that unpacks when and why leader forgiveness induces employee cyberloafing. Specifically, the authors identify moral disengagement as a linking mechanism and employee empathic concern as a key boundary condition in the association between leader forgiveness and employee cyberloafing behaviors.

The authors conducted multilevel analyses to examine the authors' hypotheses by utilizing a sample of 71 supervisors and 306 direct reports.

Results showed that leader forgiveness encouraged employee cyberloafing via moral disengagement among employees with low empathic concern, whereas the indirect effect was not present among those with high empathic concern.

The authors contribute to the literature on cyberloafing and leader forgiveness. First, this study extends the cyberloafing research by considering leader forgiveness as an enabler, challenging the dominant notion that positive leader behaviors (e.g. leader mindfulness) constrain employee cyberloafing while negative leader behaviors (e.g. abusive supervision) elicit it. Second, although past studies have predominantly concentrated on the positive outcomes of forgiveness, the current research contributes to the balanced and comprehensive understanding of leader forgiveness by linking leader forgiveness with employee cyberloafing.

Artificial intelligence (AI) is transforming consumers' experiences and how firms identify, create, nurture and manage interactive marketing relationships. However, most marketers do not have a clear understanding of what AI is and how it may mutually benefit consumers and firms. In this paper, the authors conduct an extensive review of the marketing literature, develop an AI framework for understanding value co-creation in interactive buyer–seller marketing relationships, identify research gaps and offer a future research agenda.

The authors first conduct an extensive literature review in 16 top marketing journals on AI. Based on this review, an AI framework for understanding value co-creation in interactive buyer–seller marketing relationships was conceptualized.

The literature review led to a number of key research findings and summary areas: (1) an historical perspective, (2) definitions and boundaries of AI, (3) AI and interactive marketing, (4) relevant theories in the domain of interactive marketing and (5) synthesizing AI research based on antecedents to AI usage, interactive AI usage contexts and AI-enabled value co-creation outcomes.

This is one of the most extensive reviews of AI literature in marketing, including an evaluation of in excess or 300 conceptual and empirical research. Based on the findings, the authors offer a future research agenda, including a visual titled “What is AI in Interactive Marketing? AI design factors, AI core elements & interactive marketing AI usage contexts.”

This paper presents the phenomenographic analysis of students' approaches to learning in the first year architectural design coursework; thereby correlating contextualization in the architectural curriculum.

This paper reviews phenomenographic data of first year architecture students' learning experience through a comparative analysis of first- and fourth-year students' approaches to learning in the design studio; further co-relating this analysis to the final classification involving all five years of students' learning approaches in the architecture program.

Five meta-categories of the comparative analysis and nineteen meta-categories of the final classification are evaluated using first-year students' learning approaches – to understand the importance of contextualization in curriculums of architecture.

This phenomenographic analysis of first-year students' learning experience represents the onward journey from surface-to-deep approaches to learning that is encountered in their learning approaches, pertaining to the design process in the design coursework during five years of architectural education.

This paper systematically extends the discussion of first year architecture students' engagement in the design process that leads to deep learning; further delving into the static dimension of knowledge and its extension to the dynamic dimension of knowing architecture.

At the outset of the COVID-19 pandemic the United Kingdom Government implemented a policy to rapid discharge hospital patients into care homes. This study aimed to examine how the media in the United Kingdom portrayed hospital discharge to care homes during the COVID-19 pandemic.

This study was a qualitative document analysis. Four sources (Daily Mail, The Independent, The Guardian and BBC News) were selected to represent political orientations encompassing right-wing, centrist and left-wing perspectives, and were searched for mention of hospital discharge, care homes and Covid-19 pandemic between 1st January 2020 and 24th February 2022. Article text was copied verbatim into Microsoft Word documents prior to analysis. Data were thematically analysed, followed by coding the sentiment in the included articles as well as coding the sentiment of themes and sub-themes.

Of 722 identified articles, 133 were eligible for inclusion as the final corpus. Data represented a moralistic narrative consisting of four themes: (1) Government as villain, (2) care homes as antiheroes, (3) patients as ideal victims and (4) moral outcomes. Most of the corpus had a negative sentiment (78.1%). One theme, moral outcomes, had considerably more positive sentiment (32.4%) than others (range 15.1%–21.9%).

A moralistic argument for improving cross-boundary interactions between health and social care services is provided, and the media can play a role pushing cross-boundary working higher up the policy agenda. Future work should examine how direct stakeholders, including those working in healthcare and care home settings, perceived the discharge policy.

This paper aims to identify and evaluate resolutions to key learning and teaching challenges in very large courses that involve practical mathematics, such as foundational finance.

A design-based research approach is used across three semesters to iteratively identify practical problems within the course and then develop and evaluate resolutions to these problems. Data are collected from both students and teachers and analysed using a mixed-method approach.

The results indicate that key learning and teaching challenges in large foundational finance courses can be mitigated through appropriate consistency of learning materials; check-your-understanding interactive online content targeting foundational concepts in the early weeks; connection points between students and the coordinator to increase teacher presence; a sustained focus on supporting student achievement within assessments; and signposting relevance of content for the broader program and professional settings. Multiple design iterations using a co-design approach were beneficial to incrementally improve the course and consider multiple perspectives within the design process.

This paper develops a set of design principles to provide guidance to other practitioners who seek to improve their own courses.

The use of design-based research and mixed-method approaches that consider both student and teacher perspectives to examine the design of very large, foundational finance courses is novel.

This paper aims to explore to what extent can the Saudi–US alliance endure, given the several challenges it has faced over the past decade. Using a conceptual framework from the alliance theory, the paper will trace the historical evolution of the alliance between the two countries, then will identify some of the challenges that have faced the alliance on both the regional and bilateral levels, and finally will assess the impact of these challenges on the resilience of the Saudi–US alliance.

This paper will use the alliance theory literature to analyze the challenges and the resilience of the Saudi–US relations.

The Saudi–US alliance has encountered several challenges in the past decade such as the Arab spring, the Iranian nuclear deal and the Civil War in Syria and Yemen. However, this alliance proved to be resilient, and the strategic partnership between the two countries managed to overcome these challenges.

The importance of this paper stems from the fact that the USA and the Saudi Arabia are two pivotal countries, and their relationship affects regional and international dynamics. The paper contributes to the literature on the Saudi–US bilateral relations as well as their views on recent regional issues such as the Arab Spring, the civil war in Yemen and Syria. Assessing the limits and potentials of the alliance between the two countries could also help us understand the future of regional developments in the Middle East.