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Islamic financial institutions (IFIs) are required to establish a Shariīʿah Governance Framework (SGF) to strengthen their Sharīʿah-compliance mechanism and ensure that all relevant IFI regulations are in line with Sharīʿah rules and principles. Effective implementation of the Shariīʿah-compliance function will further promote stakeholder confidence, as well as the integrity of IFIs, by reducing Shariīʿah non-compliance risks. This study aims to examine the internal control framework developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and explore the extent to which it can be incorporated in the Sharīʿah-compliance function of IFIs.

This study adopts a qualitative method of inquiry, utilizing the inductive method and content analysis to build comprehensive knowledge that will assist in exploring the framework of COSO methodology and the extent to which it can be adopted by IFIs.

The findings indicate that the existing frameworks of Sharīʿah governance, whether that of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) or Bank Negara Malaysia (BNM), need to be further developed. Therefore, the adoption of COSO methodology in the internal Sharīʿah audit of IFIs, as suggested by AAOIFI, is not only possible but desirable. The study also finds that the COSO framework places the highest priority on risk management in that it makes it an integral part of the decision-making process in all the institution's activities. As a result, incorporating the comprehensive COSO risk management structure within the Sharīʿah-compliance function will enhance risk management in IFIs.

This study highlights the importance of the COSO internal control framework and examines its components, principles and the possibility of its adoption by IFIs. The findings of this study are expected to contribute to enhancing the Sharīʿah-compliance function of IFIs.

The paper aims to close a literature gap by proposing a comprehensive conceptual soft skills competency framework for enhancing graduate intern employability through the cultivation of employability capital.

The study employed a theoretical inquiry and delved into the existing literature on employability, soft skills competencies and employability capital to establish a comprehensive foundation to formulate the conceptual framework. A content analysis of existing empirical studies was conducted to derive a generic list of employers’ required soft skills. A Delphi technique was employed to harness expert consensus and insights into the derived framework.

Employability capital can be cultivated in the setting of work-integrated learning programmes and synergised through emotional and social intelligence interventions to enhance soft skills competency and graduate employability.

The soft skills identified may overlook other important skills required by employers. Increasing participation in the Delphi study could yield additional valuable insights. Validation of the framework is needed in practical settings to understand its effectiveness and applicability to real-world organisational needs.

This study significantly enhances understanding of the role of employability capital in soft skills competency development and graduate employability through work-integrated learning programs and self-development. In addition, the framework has the potential to positively impact the employer-employee relationship.

The key theoretical contribution is a soft skill development framework that offers employers and graduates a means to identify and address deficiencies through WIL and self-development.

Previous research reports mixed results regarding the performance impact of servitization in manufacturing firms. To resolve this, the purpose of this paper is to develop a conceptually consistent and comprehensive measurement framework for both dimensions, servitization and its performance effect, and apply in a configurational analysis to reexamine previous evidence, arriving at a configurational theory of the relationship between servitization and firm performance.

Combining systematic literature review (SLR) and inductive reasoning, the existing indicators for servitization and performance are identified and clustered into groups that adequately represent both dimensions. The dataset is reanalyzed against the resulting framework to identify the configurational patterns and to formulate the theoretical propositions.

Financial and nonfinancial indicators of servitization and its performance impact are organized into a comprehensive measurement framework grounded on existing research. The subsequent meta-analysis shows that the positive or negative impacts of servitization on performance depend on how firms implement servitization strategies and which performance aspects are examined.

The results explain when servitization can be successful and confirm the existence of the so-called servitization paradox. The meta-analysis identified patterns that explain the previous mixed results, shaping a configurational theory of servitization. Thus, the measurement framework is conceptually robust and has sufficient detail to capture servitization and its performance outcome as it feasibly distinguished between different organizational configurations.

The framework provides a comprehensive portfolio of indicators for both managers and scholars to measure servitization intensity and performance. This supports managers of servitizing firms in leading this organizational transformation while avoiding its organizational and financial paradoxes.

Researchers and practitioners have recently been interested in corporate sustainability performance (CSP). However, knowledge on measuring CSP is limited. Many CSP-measurements are eclectic, without guidance for contextual applications. This paper aims to develop a conceptual framework that categorizes, explains and evaluates measurements based on their accuracy and precision and provides a guideline for their context-specific application.

The authors conducted a systematic literature review of an initial sample of 1,415 papers.

The final sample of 74 papers suggested four measurement categories: isolated indicators, indicator frameworks, Sustainability Balanced Scorecards (SBSC) and Sustainability Performance Measurement Systems (SPMS). The analysis reveals that isolated indicators are inaccurate and imprecise, limiting their application to organizations with delimited, specific measurements of parts of CSP due to the risk of a GIGO-effect (i.e. low-quality input will always produce low-quality output). CSP-indicator frameworks are imprecise but accurate, making them applicable to organizations that handle a more significant amount of CSP data. They have a risk of greensplashing, i.e. many indicators not connected to the industry, organization or strategy. In contrast, SBSCs are precise but inaccurate and valuable for organizations desiring a comprehensive strategic management tool with limited capacity to handle sustainability issues. They pose a risk of the streetlight effect, where organisations do not measure relevant indicators but what is easy to measure.

The ideal CSP-measurement was identified as SPMSs, which are both precise and accurate. SPMSs are useful for organizations with complex, comprehensive, connected and tailored indicators but are methodologically challenging.

The purpose of this paper is to propose a framework to improve the effectiveness of university–industry collaboration (UIC). This work enhances the existing body of literature and knowledge regarding collaboration and offers concrete steps to be taken for effective collaboration between universities and industries.

A literature review to study the best practices, impediments to collaboration and the various models proposed in the past for successful UIC was conducted. A workshop and focus-group meetings of practitioners and academic researchers was designed and organised to explore the current state of the university–industry engagement within the Australian Capital Territory (ACT) region and gather inputs regarding possible approaches to improve collaboration. The findings from the literature review and the results from this qualitative research regarding the approaches to improve the effectiveness of the collaboration were analysed.

The study discovers that various measures have been proposed in the form of best practices or models to improve the effectiveness of UIC. However, these measures often address a specific concern such as technology transfer, intellectual property (IP), etc. There is a scope for a comprehensive holistic framework to address many aspects of UIC in order to improve effectiveness and achieve success. A framework for improving the effectiveness of collaboration considering a comprehensive list of factors operating in a broad context within the collaboration system was proposed.

The framework builds on previous literature dealing with measures for successful UIC. However, it is the first of its kind, in the researcher's knowledge, in terms of comprehensiveness of the factors contributing to establishing and sustaining successful collaboration. The value of the individual experience of the participants in this qualitative research, which is on average more than 10 years in the software engineering field, validates the importance and quality of the data collected. The addition of these results to the framework increases its validity.The framework can be utilised by universities and industry practitioners to foster successful and effective collaboration. The results have significant relevance, particularly within the Australian context as the government has intensified the adoption of measures to encourage and improve collaboration between universities and the industry.

This study aims to propose a comprehensive conceptual framework for the characterization of agricultural heritage in desert-prone areas, with a focus on Siwa Oasis in Egypt.

The research utilizes a multidimensional approach, integrating perspectives from sustainability principles, stakeholders and the agricultural heritage frameworks of the United Nations Educational, Scientific and Cultural Organization (UNESCO) and Food and Agricultural Organization (FAO). It involves thematic analysis of qualitative data collected through focus group discussions and interviews with a diverse range of participants, including community members, government officials, nongovernmental organizations (NGOs) and researchers.

The study identifies five key elements of agricultural heritage in Siwa Oasis: cultural, ecological, economic, social and scientific. Cultural elements include traditional farming practices, irrigation systems and architectural features, while ecological elements encompass crop biodiversity, wildlife habitats and traditional landraces. Economically, date palm cultivation, olive production and agritourism activities play crucial roles in livelihood security and local economies. Socially, community cohesion, gender roles and cultural practices shape the social fabric of the oasis, with festivals and rituals fostering a sense of belonging. From a scientific perspective, the integration of traditional knowledge with modern agricultural practices enhances sustainability and resilience.

The study focused solely on Siwa Oasis as a case study, limiting generalizability to other desert-prone areas. Further research could explore additional regions to enhance the understanding of agricultural heritage in diverse contexts. Additionally, the qualitative nature of the study may limit statistical analysis. Future studies could employ mixed-methods approaches for a more comprehensive understanding of agricultural heritage dynamics.

Understanding the multifaceted aspects of agricultural heritage in Siwa Oasis can inform sustainable development initiatives, tourism planning and cultural preservation efforts. Local policymakers and stakeholders can utilize these insights to develop policies that support traditional farming practices, ecotourism and community development. Furthermore, the promotion of agricultural heritage can enhance economic opportunities, food security and environmental sustainability in desert-prone regions.

Recognition of the social elements embedded within Siwa Oasis’s agricultural heritage highlights the importance of community cohesion, gender roles and cultural practices. By acknowledging and preserving these aspects, initiatives can be developed to empower local communities, promote gender equality and preserve cultural identity. Such efforts can enhance social cohesion, strengthen cultural bonds and promote inclusivity in the development agenda of desert-prone areas.

This study contributes a novel conceptual framework that bridges multifunctionality concepts, sustainability principles and stakeholder perspectives to characterize agricultural heritage in desert-prone areas. It offers insights into the complex interplay of cultural, ecological, economic, social and scientific dimensions of agricultural heritage systems.

This study aims to compare the humanitarian supply chains and logistics of two countries in earthquake preparedness by modifying and using a previously established preparedness evaluation framework.

A European flood emergency management system (FEMS) is a seven-dimensional framework to assess a country’s preparedness for flood emergencies. The FEMS framework was modified to apply to earthquakes. Leveraging a multiple explanatory case study approach with data analysis, the authors reconstructed the events of the earthquakes in Pakistan (2005) and Japan (2011) with an applied grading (1–5). Findings were evaluated within the adopted FEMS framework. From a practitioner’s perspective, the framework is applicable and can accelerate support in the field.

Pakistan lacked emergency plans before the 2005 earthquake. In contrast, Japan possessed emergency plans before the disaster, helping minimise casualties. Overall, Japan demonstrated considerably better emergency management effectiveness. However, both countries significantly lacked the distribution of responsibilities among actors.

Practical factors in the humanitarian supply chain are well understood. However, synthesising individual factors into a comprehensive framework is difficult, which the study solves by applying and adopting the FEMS framework to earthquakes. The developed framework allows practitioners a structured baseline for prioritising measures in the field. Furthermore, this study exemplifies the usefulness of cross-hazard research within emergency management and preparedness in a real-world scenario.

Small businesses are facing evolving environments, with a resulting need to shift their traditional approaches toward new business models (BMs). Many face difficulties within this transition process due to their specific resource constraints. Based on this, incremental changes to the BM – business model transition (BMT) – are proposed as comprising a suitable framework for entrepreneurial small businesses.

This study conducts a systematic literature review (SLR) to cover a broad range of relevant literature within a final sample of 89 articles. The SLR method was chosen to integrate research in a systematic, transparent and reproducible way. For qualitative analysis and framework derivation, the study draws on a thematic ontological analysis.

The broad search criteria, focusing on BM, incremental BM changes and small businesses, pave the way for a comprehensive overview of multiple research streams of BM concepts (e.g. digital and sustainable BM). The main contribution of this work is the resulting holistic BMT framework, comprising the main parts BM innovation, external antecedents (transition of environment, entrepreneurial ecosystem), internal antecedents (dynamic capabilities, entrepreneurial orientation, resilience, strategy) and output (firm performance).

The framework provides guidance for entrepreneurs and entrepreneurial managers to implement and complete BMT in small businesses. Furthermore, the presented paper sets a future research agenda focusing on small businesses structured according to the derived framework.

This study provides the first SLR of existing BM concepts with a small-business specific perspective on BMI and a focus on various incremental BM changes.

This study aims to examine the rationales for and obstacles to developing a national qualifications framework (NQF) in Japan. From a research perspective, it attempts to propose a model of a qualifications framework in the national context to provoke further political discussion in developing the Japanese Qualifications Framework (JQF).

To propose a possible model of a qualifications framework in the Japanese context, this study employs a qualitative document analysis approach to known NQFs. Next, based on documents and the literature, including government data and the United Nations Educational, Scientific and Cultural Organization’s Tokyo Convention (2011a, b), this study analyzes the motives and challenges in developing the JQF.

Japanese motives to develop the JQF can be summarized in four conditions: (a) International expectations along with the Tokyo Convention and establishment of the National Information Center, (b) avoiding qualification holders’ disadvantages in mobility, (c) quality assurance of qualifications with a competence-based approach and (d) lifelong learning by promoting recognition of diverse learning. The challenges in developing the JQF are (a) fitness with the traditional employment system and (b) multiple stakeholders’ involvement. The current priority in developing an NQF in Japan is to make educational qualification information “visible” based on legal grounds, particularly entrance requirements, to facilitate mobility.

This study explores the possibility of the JQF by summarizing the background and roles of NQFs worldwide and clarifying the motives and challenges for developing the JQF. This study provides suggestions for the possible qualifications framework model in the Japanese context from academic and practical perspectives in Japan, where official discussions on establishing an NQF have not progressed. Ensuring the international compatibility of qualifications so that qualification holders can smoothly take the next step in their studies and employment is important.

To develop a framework for estimating the economic benefits of an accessible and inclusive society and implement it for the Canadian context. The framework measures the gap between the current situation in terms of accessibility and inclusiveness, and a counterfactual scenario of a fully accessible and inclusive society.

The method consists of three steps. First, the conceptual framework was developed based on a literature review and expert knowledge. Second, the magnitudes for each domain of the framework was estimated for the reference year 2017 using data from various sources. Third, several sensitivity analyses were run using different assumptions and scenarios.

It was estimated that moving to a fully accessible and inclusive society would create a value of $337.7bn (with a range of $252.8–$422.7bn) for Canadian society in the reference year of 2017. This is a sizeable proportion of gross domestic product (17.6%, with a range of 13.1–22.0%) and is likely a conservative estimate of the potential benefits.

Understanding the magnitude of the economic benefits of an accessible and inclusive society can be extremely useful for governments, disability advocates and industry leaders as it provides invaluable information on the benefits of efforts, such as legislation, policies, programs and practices, to improve accessibility and inclusion of persons with disabilities. Furthermore, the total economic benefits and the benefits per person with a disability can serve as inputs in economic evaluations and impact assessments.