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Keeping in view the robust growth of Islamic banking around the globe, this study aims to comparatively analyze the association between liquidity creation and liquidity risk for Islamic banks (IBANs) and conventional banks (CBANs) in Pakistan and Malaysia over a period of 2004–2021. The moderating role of bank loan concentration on the aforementioned relationship is also studied.

Regression estimation methods such as fixed effect, random effect and generalized least square are deployed for obtaining results. Liquidity creation Burger Bouwman measure (cat fat and noncat fat) and Basel-III liquidity risk measure (liquidity coverage ratio) are also used.

The results give us insight that liquidity creation is positively and significantly related to liquidity risk in both IBANs and CBANs of Pakistan and Malaysia. This relationship has been moderated negatively (reversed) and significantly by credit concentration showing the importance of risk management and loan portfolio concentration.

It is analyzed that during the process of liquidity creation, IBANs in Pakistan faced more liquidity risk for both on and off-balance sheet transactions in the presence of moderation of loan concentration than IBANs in Malaysia necessitating strategic policy-making for important aspects of liquidity risk management and loan concentration while creating liquidity.

Such studies comparing IBANs and CBANs comparison keeping in view liquidity creation, liquidity risk and loan concentration are either limited or nonexistent.

This paper aims to systematically demonstrate a methodology to determine the relative and absolute encapsulation efficiencies (α_Re and α_Ab) for thermally- and chemically-robust inorganic pigments, typically like ZrSiO₄-based pigments, thereby enhancing their coloring performance.

The authors designed a route, surplus alkali-decomposition and subsequently strong-acid dissolution (SAD2) to completely decompose three classic zircon pigments (Pr–ZrSiO₄, Fe₂O₃@ZrSiO₄ and CdS@ZrSiO₄) into clear solutions and preferably used inductively coupled plasma-optical emission spectrometry (ICP-OES) to determine the concentrations of host elements and chromophores, thereby deriving the numeric data and interrelation of α_Re and α_Ab.

Zircon pigments can be thoroughly decomposed into some dissoluble zirconate–silicate resultants by SAD2 at a ratio of the fluxing agent to pigment over 6. ICP-OES is proved more suitable than some other quantification techniques in deriving the compositional concentrations, thereby the values of α_Re and α_Ab, and their transformation coefficient K_RA, which maintains stably within 0.8–0.9 in Fe₂O₃@ZrSiO₄ and CdS@ZrSiO₄ and is slightly reduced to 0.67–0.85 in Pr–ZrSiO₄.

The SAD2 method and encapsulation efficiencies are well applicable for both zircon pigments and the other pigmental or non-pigmental inhomogeneous systems in characterizing their accurate composition.

The authors herein first proposed strict definitions for the relative and absolute encapsulation efficiencies for inorganic pigments, developed a relatively stringent methodology to determine their accurate values and interrelation.

The digital contents (d-contents) are vulnerable to various threats either natural or manmade. Digital preservation is the plethora of a wide array of strategies necessary for the long-term preservation of digital objects. This study was carried out to assess the digital preservation practices for information resources in university libraries of Pakistan.

A quantitative survey based on a structured questionnaire was carried out to conduct the study. The questionnaire containing two sets of strategies (general and technical) was distributed amongst the whole population and received 90% response rate.

Overall, progressive implementation of general digital preservation practices was noted in these libraries like checking the digital collections for viruses, keeping the digital media in fire/water/theft proof locations, restricting unauthorized access, maintaining ideal humidity and temperature, and checking the digital media for functionality. Amongst the technical practices, only replication was in practice at a progressive rate, followed by metadata recording and media refreshing that was sometimes practiced in these libraries. The other technical practices were rarely or never practiced in these libraries. Significant variances in general and technical digital preservation practices were noted based on their physical locations (regional distribution).

The study contributes a comprehensive set of digital preservation practices divided into general and technical types to conduct similar studies in other parts of the world.

The findings stress the need for national and institutional policies, funding streams and skill enhancement of library staff.

The study fills the literature gap and contributes a comprehensive set of digital preservation practices divided into general and technical types to conduct similar studies in other parts of the world.

The peer-review history for this article is available at: https://publons.com/publon/10.1108/OIR-02-2023-0074

The purpose of this study is to use liposome technology in the treatment of fabrics textiles because of its efficient energy saving, reducing time and temperature.

The newly prepared lecithin liposome was used to encapsulate dyes for the purpose of increasing dyeing affinity. Different ratios of commercially available lecithin liposomes (1%, 3%, 5% and 7%) were used simultaneously in the dyeing of cotton and wool fabrics. The treated fabrics (cotton and wool fabrics) were confirmed using different analytical procedures such as scanning electron microscope (SEM), Fourier-transition infrared spectroscopy, ultraviolet protection factor, colour strength (K|S) measurements and fastness measurements.

The results show that increasing liposome ratios in dyeing baths leads to increased dyeing affinity for cotton and wool fabrics compared with conventional dyeing without using liposomes. In addition to that, the colour strength values, infrared spectra, SEM and fastness properties of non-liposome-dyed fabrics and liposome-dyed fabrics were investigated.

The research paper provides broad spectrum of green encapsulation fabrics using liposome technology to perform the dye stability, dye strength and fastness.

The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next evolution as sustainable governance.

The authors conducted a systematic literature review of 80 seminal studies published between 1979 and 2022. The authors synthesized the studies by their conceptualizations of VBM in an inductively developed framework.

The authors find that scholars explore diverse topics related to VBM with a prevailing focus on shareholder primacy. There is a paucity of studies that focus on the integration of shareholder maximization and stakeholder management practices. The authors explain which studies will form a promising foundation for advanced research on sustainable governance that will reach beyond current VBM research.

The authors' research agenda addresses new future topics on conflicting goals within and between shareholder groups, offers specific suggestions for using new research methods and untapped data sources for VBM and paves the way to substantially extend the boundaries of the firm in VBM research to include stakeholders, strategic alignment and new sustainability measures.

Globally, consumer’s inclination towards functional foods had noticed due to their greater health consciousness coupled with enhanced health-care cost. The fact that probiotics could promote a healthier gut microbiome led projection of probiotic foods as functional foods and had emerged as an important dietary strategy for improved human health. It had established that ice cream was a better carrier for probiotics than fermented milked due to greater stability of probiotics in ice cream matrix. Global demand for ice cream boomed and probiotic ice cream could have been one of the most demanded functional foods. The purpose of this paper was to review the technological aspects and factors affecting probiotic viability and to standardize methodology to produce functional probiotic ice cream.

Attempt was made to search the literature (review and researched papers) to identify diverse factors affecting the probiotic viability and major technological challenge faced during formulation of probiotic ice cream. Keywords used for data searched included dairy-based functional foods, ice cream variants, probiotic ice cream, factors affecting probiotic viability and health benefits of probiotic ice cream.

Retention of probiotic viability at a level of >10⁶ cfu/ml is a prerequisite for functional probiotic ice creams. Functional probiotic ice cream could have been produced with the modification of basic mix and modulating technological parameters during processing and freezing. Functionality can be further enhanced with the inclusion of certain nutraceutical components such as prebiotics, antioxidant, phenolic compounds and dietary fibres. Based upon reviewed literature, suggested method for the manufacture of functional probiotic ice cream involved freezing of a probiotic ice cream mix obtained by blending 10% probiotic fermented milk with 90% non-fermented plain ice cream mix for higher probiotic viability. Probiotic ice cream with functional features, comparable with traditional ice cream in terms of technological and sensory properties could be produced and can crop up as a novel functional food.

Probiotic ice cream with functional features may attract food manufacturers to cater health-conscious consumers.

This study aims to examine the association between forensic accounting services (FAS) and the risk of litigation within the context of industrial firms that are publicly traded on the Amman Stock Exchange by using the resource-based theory.

This study uses a data set consisting of 250 firm-year observations from 2017 to 2021, obtained from the annual reports of 50 selected firms. Logistic regression techniques are used to examine the specifics of the investigated relationship.

The findings strongly suggest that companies that use FAS are more likely to face increased litigation risks. This observation suggests that these firms are subject to a more thorough level of evaluation or scrutiny, which inherently increases their vulnerability to potential risks. The study incorporated several control variables such as firm age, size, profitability and working capital. However, it is noteworthy that the connection between FAS and litigation risk emerged as particularly prominent.

Findings highlight the need for practitioners to tread cautiously with FAS. Although they provide in-depth evaluations, they can also unveil vulnerabilities, leading to increased legal action. Companies should balance the depth of FAS scrutiny against potential legal repercussions, ensuring they harness its benefits without inadvertently raising legal risks.

While most studies have emphasized the impact of forensic accounting on fraud, this paper covers a gap in the literature regarding the impact of FAS on litigation risks. The paper also facilitates the understanding of the correlation between firm characteristics and the likelihood of litigation.

This research conducts bibliometric analyses and network mapping on smart libraries worldwide. It examines publication profiles, identifies the most cited publications and preferred sources and considers the cooperation of the authors, organizations and countries worldwide. The research also highlights keyword trends and clusters and finds new developments and emerging trends from the co-cited references network.

A total of 264 records with 1,200 citations were extracted from the Web of Science database from 2003 to 2021. The trends in the smart library were analyzed and visualized using BibExcel, VOSviewer, Biblioshiny and CiteSpace.

The People’s Republic of China had the most publications (119), the most citations (374), the highest H-index (12) and the highest total link strength (TLS = 25). Wuhan University had the highest H-index (6). Chiu, Dickson K. W. (H-index = 4, TLS = 22) and Lo, Patrick (H-index = 4, TLS = 21) from the University of Hong Kong had the highest H-indices and were the most cooperative authors. Library Hi Tech was the most preferred journal. “Mobile library” was the most frequently used keyword. “Mobile context” was the largest cluster on the research front.

This study helps librarians, scientists and funders understand smart library trends.

There are several studies and solid background research on smart libraries. However, to the best of the author’s knowledge, this study is the first to conduct bibliometric analyses and network mapping on smart libraries around the globe.

Most educational institutions worldwide have shifted to online teaching and learning approaches to mitigate risks imposed by the COVID-19 pandemic. This causes several issues, particularly in delivering the construction management (CM) courses which require site visits, interpreting technical drawings and developing 3D building models. This paper aims to identify the key strategies for online learning and teaching adopted during the COVID-19 pandemic and to investigate the implications for construction management education.

The research approach is twofold. First, the study presents a systematic literature review (SLR) through a synthesis of the existing literature to identify the key strategies and lessons learned about online education during the COVID-19 pandemic in tertiary programs. It also discusses their implications in the context of the construction management (CM) sector in particular. Secondly, the authors shared their hands-on experience as construction management course facilitators – using the autoethnography approach – during the COVID-19 crisis.

In addition to identifying the key strategies such as online course delivery and assessments, the paper critically discusses the barriers to online learning and teaching, including (1) the technological and infrastructure barriers; (2) required online teaching skills and competencies; (3) issues surrounding mental health and wellbeing; (4) lack of consistency in the online delivery of various courses in a given program (5) difficulties around students' engagement and (6) the course characteristics and requirements.

The study offers some implications and recommendations not only for educational institutions and staff but also for vendors of online course delivery software. To prepare educational institutions for future online course delivery, the paper proposes several strategies. These include developing a set of guidelines for online course delivery, incorporating online teaching training modules into the recruitment process for academic staff, applying agile and resilience teaching and learning methods, wellbeing and mental health support and continuously improving course features to adapt to the online environment.

The global emphasis on sustainability is driving organizations to embrace financial technology (Fintech) solutions as a means of enhancing their sustainable performance. This study seeks to unveil the intermediary role played by green finance and competitiveness, along with the moderating impact of digital transformation (DT), in the intricate relationship between Fintech adoption and sustainable performance.

Drawing on existing literature, we construct a comprehensive conceptual framework to thoroughly analyse these interconnected variables. To empirical validate of our model, a dual structural equation modelling–artificial neural network) SEM–ANN approach was employed, adding a robust layer of validation to our study’s proposed framework. A sample of 438 banking employees in Pakistan was collected using a simple random sampling technique, with 411 samples deemed suitable for subsequent analysis. Initially, data scrutiny and hypothesis testing were carried out using Smart-PLS 4.0 and SPSS-23. Subsequently, the ANN technique was utilized to assess the importance of exogenous factors in forecasting endogenous factors.

The findings from this research underscore the direct and significant influence of Fintech adoption and DT on the sustainable performance of banks. Notably, green finance and competitiveness emerge as pivotal mediators, bridging the gap between Fintech adoption and sustainable performance. Moreover, DT emerges as a critical moderator, shaping the relationships between Fintech adoption and both green finance and competitiveness. The integration of the ANN approach enhances the SEM analysis, providing deeper insights and a more comprehensive understanding of the subject matter.

This study contributes to the enhanced comprehension of Fintech, green finance, competitiveness, DT and the sustainable performance of banks. Recognizing the importance of amalgamating Fintech adoption, green finance and transformational leadership becomes essential for elevating the sustainable performance of banks. The insights garnered from this study hold valuable implications for policymakers, practitioners and scholars aiming to enhance the sustainable performance of banks within the competitive business landscape.