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The purpose of this paper is to investigate the tensile strength, Young’s modulus, dimensional stability and porosity of acrylonitrile butadiene styrene (ABS)–oil palm fiber composite filament for fused deposition modeling (FDM).

A new feedstock material for FDM comprising oil palm fiber and ABS as a matrix was developed by a twin screw extruder. The composite filament contains 0, 3, 5 and 7 Wt.% of oil palm fiber in the ABS matrix. The tensile test is then performed on the fiber composite filament, and the wire diameter is measured. In this study, the Archimedes method was used to determine the density and the porosity of the filament. The outer surface of the wire composite was examined using an optical microscope, and the analysis of variance was used to assess the significance and the relative relevance of the primary factor.

The results showed that increasing the fiber loading from 0.15 to 0.4 MPa enhanced tensile strength by 60%. Then, from 16.1 to 18.3 MPa, the Young’s modulus rose by 22.8%. The density of extruded filament decreased and the percentage of porosity increased when the fiber loading was increased from 3 to 7 Wt.%. The diameter deviation of the extruded filaments varied from −0.21 to 0.04 mm.

This paper highlights a novel natural resource-based feedstock material for FDM. Its mechanical and physical properties were also discovered.

The main purpose of this study was to assess constraints and determinants of pineapple farmers' choice of certification schemes in Ghana.

A multistage sampling method was used to solicit data from 345 pineapple farmers from Eastern and Central regions of Ghana. Analytical techniques including descriptive statistics, four-point Likert scale index and multinomial logistic regression model (MNL) were used to analyze the data.

The four-point scale index shows that high renewal fee for certification schemes is the most important constraint facing certified farmers before high labor cost of production. The MNL model shows that both off-farm income and age negatively influenced farmers' choice of GlobalG.A.P scheme. However, household size had significant positive influence on farmers' choice of GlobalG.A.P and Organic schemes. Likewise, formal education had significant positive relationship with the choice of Fairtrade and Organic certification schemes while farming experience positively influenced organic scheme choice. On the other hand, premium price and extension services positively influenced the likelihood of choosing all the three certification schemes. Lastly, regional dummy only negatively influences the choice of organic certification schemes.

This study contributes to the literature on certification schemes adopted by smallholder by analyzing the determinants and constraints of choice of scheme(s).

The study brings to bear the issues confronting smallholder pineapple farmers in the employment of certification schemes in developing countries, specifically Ghana.

This study aimed at investigating employee training, employee participation and organizational commitment (OC) and the moderating effect of workplace ostracism among bank employees.

The study used a descriptive and cross-sectional design with the aid of a standard scale constructed into a questionnaire. Cluster, convenience and simple random sampling techniques were used to select 1,067 respondents, of which 870 were deemed fit for the study. The theories underpinning the study were the social exchange theory (SET) and social identity theory (SIT). Four hypotheses were developed and tested using hierarchical multiple regression analysis, and moderation using PROCESS macro.

The study found that employee training and employee participation had a significant positive relationship with organizational commitment, while organizational ostracism had a significant but negative relationship with organizational commitment among bank employees. The study also found that workplace ostracism moderated the relationship between organizational climate and organizational commitment The study recommended that organizational commitment requires management training their workforce, allowing employee participation in decisions, and minimizing or outrightly eradicating the practice of organizational ostracism. It is, therefore, concluded that workers place great value on training and participation in decision-making and frown at organizational ostracism.

This paper fills in the gaps left by the paucity of empirical investigation of the moderating role that workplace ostracism plays between employee training, employee participation and organizational commitment – a feat that is lacking in developing countries. It serves as a reminder to management to prevent or entirely eliminate workplace ostracism to allay an employee's impression of being a threat to an organization when commitment is low.

The purpose of this paper is to examine how Halal entrepreneurs perceive success and accordingly develop a novel scale to measure Halal entrepreneurship success.

A sequential mixed methodology was used to develop the Halal entrepreneurship success scale (HESS). The qualitative phase began with a literature review to gain insights into (Halal) entrepreneurship success and identify gaps. Ten respondents were then interviewed to understand how they perceive success. The scale items were then generated based on insights from the literature and the interview findings. The quantitative phase was carried out in two cycles. In the first cycle, a questionnaire was developed and pilot data were collected from a representative sample of 100 respondents. In the second cycle, the revised scale was tested on 300 respondents to confirm its final items and dimensions. Exploratory factor analysis and confirmatory factor analysis were used in the quantitative phase.

The final HESS scale contains 24 items divided into four dimensions: Islamic success (seven items), economic success (six items), social success (five items) and environmental success (six items).

This scale is perhaps the first to measure entrepreneurial success in its association with religion. It is expected to be a useful contribution to entrepreneurship theory and the Halal industry. The paper presents a foundation for future works on how to define the measures of success of Halal entrepreneurs.

The purpose of this study is to better understand the issues on tax compliance. This study aims to examine the influence of patriotism and public governance on the sales tax compliance of small and medium enterprises (SMEs) and to examine the interaction between patriotism and public governance on sales tax compliance.

This study was carried out by soliciting the opinions of owner-managers of SMEs in Jordan through a survey that was distributed by self-administered. This paper uses partial least squares structural equation modelling to investigate the influence of patriotism, public governance and the interaction of these two mechanisms on sales tax compliance for a sample of 385 SMEs.

This paper finds that patriotism and the public governance increase and improve the level of sales tax compliance. The findings also supported the interaction effect of patriotism on the relationship between public governance with sales tax compliance. Thus, all the hypothesised relationships were supported.

Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan, may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen the compliance of eligible SMEs to further boost their sales collections.

Very few studies have examined the determinants of sales tax compliance, and there has been an absence of work that examines the influence of the patriotism and public governance on sales tax compliance. This paper, therefore, fills a gap in the literature by providing the first empirical evidence about the influence of patriotism and public governance on sales tax compliance of SMEs in developing countries. This study is the initial paper to examine the interaction between patriotism and public governance on sales tax compliance among SMEs in developing countries

This paper aims to identify the relationship between organizational learning culture, psychological contract breach, work engagement, training simulation and transfer of training, to examine the effect of transfer of training on organizational citizenship behaviour and to determine the mediating effect of transfer of training on the relationship between organizational learning culture, psychological contract breach, work engagement and training simulation with organizational citizenship behaviour. This study investigated these relationships in the context of public sector organizations in Malaysia.

The data for this study were collected by using the purposive sampling from Malaysian Civil Defence Force or Angkatan Pertahanan Awam (APM) employees who attended a disaster preparedness training programme between March to May 2015. The questionnaire was the main tool for the data gathering. The data were analysed using structural equation modelling technique using AMOS 22 version software.

The findings showed that work engagement and training simulation are the factors that influence the transfer of training, and there is a positive effect of the transfer of training on the organizational citizenship behaviour. The result also demonstrated that the transfer of training is the mediator in the relationship between work engagement, training simulation and organizational citizenship behaviour.

This study focuses on public sector areas which is Malaysia Civil Defense Force (APM). No interview session was conducted due to the time constraint in completing this study.

This study extends the existing understanding of factors that influence transfer of training and the effect of transfer of training on employees and organization. In other words, through the positive transfer of training, organizations not only attain positive returns on their training investment but also improve the performance and the work attitude of the organization’s employees.

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.

The study uses partial least squares-structural equation modeling to examine the connection between tax sanction, probability of detection, tax ethics, tax justice, forensic accounting and government spending on VAT evasion based on 248 responses collected from the retail industry in Jordan.

The findings also demonstrate that there is a negative correlation between tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting, government spending and VAT evasion efficiency.

The results, considering forensic accounting and government expenditure considerations, may emphasize the importance of the tax sanction, probability of detection, tax ethics, adoption of tax justice in the public sector and tax authority. Additionally, the findings are important for regulators and decision-makers in announcing new laws and strategies for VAT evasion.

It turns out that the tax authority and public sector can definitely improve their capacity to protect public funds and limit VAT evasion practices within SMEs by adopting increased tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting and government spending.

Numerous studies have been conducted at the individual level in the context of income tax on the link between tax punishment, probability of detection, tax ethics, tax justice, forensic accounting and tax evasion. This study expands on the scant evidence of this connection to the retail business in the context of VAT avoidance. Additionally, it advances prior studies by integrating fresh elements, such as forensic accounting and government expenditure, that have never been considered in connection to VAT evasion in the retail sector.