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Purpose – The aim of this study is to analyze the effects of macro- and micro-economic variables on the ratio of troubled financing (Non-Performing Financing, NPF).

Design/Methodology/Approach – The method used in this research is the data panel fixed effect with 13 banks and 4 periods of data report (semi-annual report 2014–2015).

Findings – The regression result achieved that variable inflation significantly influences the ratio of NPF. Variable Gross Domestic Product and assets total significantly influence the ratio of NPF too. While the SBI sharia’s variable and Financing to Deposit Ratio did not significantly affect NPF in Syariah’s Unit of Aceh Bank Pembangunan Daerah (BPD) in Indonesia.

Research Limitations/Implications – This study uses panel data which are a combination of time series data and cross-section.

Practical Implications – The policymakers can design a macro-policy carefully and better fiscal policies.

Originality/Value – This research was conducted on the Syariah’s Unit of BPD in Indonesia during the period 2014–2015 and it has not been done before.

This study aims to examine the relationship between global renewable energy consumption and economic growth in Gulf Cooperation Council (GCC) countries from 2001 to 2019.

This paper used a panel regression model to study the six GCC countries over the period from 2001 to 2019.

As expected, the findings indicated a significant and negative relationship between global renewable energy consumption and GCC economic growth. Additionally, there was a positive and significant relationship between GCC economic growth and the control variables, specifically labor, capital, CO₂ emissions and non-renewable energy production.

The results are of great importance to policymakers in GCC oil-exporting countries, as expected growth in renewable energy consumption will lower their economic growth in the future. Hence, they should first diversify their economy and lower their dependence on oil. Second, these countries can invest in solar energy through international joint ventures, especially with North African countries in close proximity to Europe, to become leaders in solar energy production.

How global energy consumption is related to GCC countries’ economic growth remains unclear, not only in GCC countries but also in many oil-exporting countries around the world, so future studies are needed. Furthermore, GCC governments will be able to create appropriate policies for the green economy and achieve their objectives if they have a comprehensive understanding of how global growth in renewable energy demand affects GCC economies.

Purpose – The purpose of this research is to study the process conditions that give best yield and expected compositions of liquid smoke products that result during the pyrolisis process relying on predetermined variables.

Design/Methodology/Approach – Pyrolisis process running times are varied, that is, 0.5, 1, 1.5, 2, 2.5, 3, 3.5, 4, 4.5, 5, 5.5, and 6 hourly. Condensing temperature maintained remained 25–30 °C. Products identification was applied by using gas chromotography mass spectroscopy.

Findings – Based on the research output, it was concluded that process conditions which give maximum yield were achieved when using double unit condenser (DUC) and time optional four hours, and it provides maximum volume liquid smoke product, and compositions of pyrolisis products. The process also created seven components, namely nepthalene, propanoic acid, 3,7 nanodiena, 2 metilguaiakol, 2-metoksi 4-methyl phenol, 4 ethyl-2 metoksil phenol, oxybanzene. Applying DUC during condensation phase may increase condensing force thereafter obtaining resulted products between 200% and 300% rather than using single unit condenser (SUC).

Research Limitations/Implications – This research was conducted on a fixed batch reactor made of a metal plate with a thickness of 3.0 mm. It carries 200 kg in capacity. In this phase, the moisture of candlenut shells might be kept in 10–12.5% wt. Process temperature applied ranged within 350–500 °C.

Originality/Value – In addition the study increased the theorical of understanding about pyrolisis process and Improving the production of liquid smoke from candlenut shell by pyrolisis process using the method of vapor condensation (Double unit condensor).

Based on the technology acceptance model (TAM) and perceived risk theory (PRT), this study proposes a new model for exploring factors affecting citizens' intentions to use e-government in the Vietnamese context during the COVID-19 pandemic.

The current study takes the form of a case study of the Vietnam context and employs a quantitative method. An Internet-based survey was conducted in Vietnam and was completed by 441 respondents. Hypotheses were tested using a two-stage structural equation model. SPSS 22 and AMOS 20 software were used for primary data analysis.

The findings reveal that factors of TAM are still valuable in predicting citizens' intentions to use e-government services during the COVID-19 pandemic. In addition, the factor of PRT, namely, perceived risk of COVID-19 pandemic, also affects citizens' intentions to use e-government services. Attitudes toward e-government play a mediating role in the relationships between perceived usefulness, perceived risk and citizens' intentions to use e-government. Examining the predictive power of TAM and PRT factors, it can be seen that TAM factors have a higher total effect on citizens' intentions to use e-government, compared to PRT factor.

The present study demonstrates a new model for exploring factors affecting citizens' intentions to use e-government during the COVID-19 era. It explored the effectiveness of combining TAM and PRT as well as the predictive power of each factors in an integrated model aimed at predicting citizens' intentions in the emergency context like COVID-19. This study helps us improve our understanding of e-government usage and would be of particular interest to policymakers and service providers of e-system.

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

Purpose – The purpose of this study is to examine the impact of foreign direct investment (FDI) on the performance of manufacturing firms in Nigeria.

Methodology – Annual data of aggregate foreign direct investment, manufacturing foreign direct investment, manufacturing index, manufacturing capacity utilization, manufacturing value added, and manufacturing turnovers were used. In the analysis, we tested for stationarity using augmented Dickey–Fuller test, and the test for long-run relationship was conducted using Johansen cointegration test. Vector error correction model was used for causality test.

Findings – The data satisfied the stationarity test and that there is a long-run relationship between FDI and the performance of manufacturing firms in Nigeria. The study also found that causality runs from FDI to the performance of manufacturing firms.

Practical implications – Since there is a long-run relationship among the variables, policies to attract FDI into the manufacturing sector should have a long range view and should be sustainable. The policy direction should focus on improving productivity and innovative capabilities of the manufacturing sectors and strengthening the supporting industries and institutions. Specifically, policies like provision of tax relief to manufacturers on importation of new technology and expatriate that will bring about efficiency and effectiveness in productions.

Originality/Value of paper – This is one of the few attempts at studying the impact of FDI on manufacturing firms. The study draws attention of policy makers in Nigeria to the fact that diversification of the economy can be achieved through a viable manufacturing sector.

This paper aims to investigate the vital characteristic of an innovative ceramic injection molding (CIM) process for orthopedic application with controlled porosity and improved tribological and mechanical properties which were affected by complex tribological interactions, whether lubricated like hip implants and other artificial prostheses. The main objective is to maximize the usage of palm stearin as a single based binder as the function of flow properties during injection molding process.

The binder used in this present study consists of 100 per cent palm stearin manufactured by Kempas Oil Sdn Bhd and supplied by Vistec Technology Sdn Bhd. The feedstock was prepared by using a Z-blade mixer (Thermo Haake Rheomix OS) and Brabender mixer model R2400. The feedstock prepared was injection molded using a manually operated vertical benchtop machine with an average pressure of about 5-7 bars. The firing step included the temporary holds at intermediate temperatures to burn out organic binders. At this stage, the green molded specimen was de-bound using a single-step wick-debinding method.

The maximum content of ceramic material is applied to investigate the efficiencies of net formulation that can be achieved by ceramic materials. The longer the viscosity will change with shear rate, the higher the value of n obtained instead. From the slope of the curves obtained in Figure 3, the value of n for the feedstock was determined to be less than 1, which indicates a pseudoplastic behavior and suitability for the molding process. Moreover, high shear sensitivity is important in producing complex and intrinsic specimens which are leading products in the CIM industry.

The feedstock containing HAp powder and palm stearin binder was successfully prepared at very low temperature of 70°C, which promoting a required pseudo-plastic behavior during rheological test. The single binder palm stearin should be optimized in other research works carried out, as palm stearin is most preferred compared to other polymeric materials that provided high energy consumption when subjected to the sintering process. Besides the binder is widely available in Malaysia, low cost and harmless effect during debinding process.

The purpose of this paper is to provide insight into the students’ adoption rate of the online examinations at Universitas Terbuka (UT), which is a hotbed of technological innovation in higher education, by analyzing the students’ adoption rate of the online examinations related to their academic factors (program of study, GPA, credit earned), socioeconomic status (age, sex, marital status, employment status), and residential factor.

This is an in-depth case study of 1,540 first-year students for the period ranging from the start of the second semester of 2013 to the first semester of 2016 at Bengkulu Regional Office of UT. During the term, quantitative data were set up with ordinal regression to measure the extent to which the adoption rate categories were influenced by such demographic characteristics as academic attainment, personal background, and current residence.

The results showed that while the program of study, grade point average, credits earned, sex, and residence had systematic effects on adopter categories, employment and marital status did not. The highlights of the results were that students with GPA less than or equal to 2.9 were 2.02 times likely to fall into a higher adopter category as compared to those with GPA above 2.9, and students residing in city were 2.50 times more likely to hit the higher levels of adopter category, compared to those residing outside city.

As this is a case study of the students enrolled in the second semester of 2013 and because there has been a rapid change in the way people access information technology, further work should be done, in particular on the sample of students who have enrolled lately.

The institution of open and distance learning (ODL) should accelerate the introduction of new learning resources based on diffusion of innovation modeling.

It is also recommended to especially encourage the new students of ODL to have a feeling of easiness and self-confidence regarding online examinations, and understand their importance. To achieve this objective, regional office staffs can guide the students to try out the online examination in the orientation study activities for new students.

Despite the extensive research on diffusion model for the past decades, this field of study has much more to offer in terms of describing and incorporating such current innovation as an online examination in ODL platforms with which to associate students’ academic and demographic profiles.

This study aims to investigate the stationarity and convergence of CO₂ emissions series in MENA countries. The stationarity and unit root properties of per capita carbon dioxide (CO₂) emissions series are explored by an increasing amount of studies, which use different methodologies. Examining the time series properties of energy and environmental series is crucial for both researchers and the policymakers, given the close link between energy, environment and the real economy. In fact, if energy exhibits the presence of a unit root, this suggests that this series does not revert to its equilibrium level after being hit by a shock.

The contribution of this work is twofold. First, to the author’s knowledge, a very little attention has been paid to the topics of stationarity and convergence of CO₂ emissions in the case of Middle East and North Africa (MENA) member states, especially in a panel context. Convergence analyses of CO₂ emissions for MENA countries can improve the knowledge of energy and environmental scenario of the area, giving some ideas for appropriate future policies. Second, this is the first study that jointly analyzed time series and panel data properties of emissions series for these countries.

The author finds that relative per capita CO₂ emissions in the 19 MENA countries are a mixture of I(0) and I(1) processes and there is a weak evidence to support the stationarity of CO₂ emissions. After having verified the presence of cross-sectional dependence in the series, the panel unit root tests in presence of cross-section dependence show strong evidence in favor of non-stationarity. In addition, after performing tests for ß-convergence, it is also found that per capita CO₂ emissions are converging on average in 11 out of 19 sample’s countries, while s-convergence analysis reveals that the variance of per capita CO₂ emissions decreased over time, which is an indication of convergence.

Important policy implications emerge from the empirical results. Sustainable environmental and energy policies rely heavily on the CO₂ series’ properties. In this regard, determining whether shocks to CO₂ emissions are permanent or transitory is important for setting feasible goals for sustainable environmental policies. Given that per capita CO₂ emissions are essentially associated with a quality of life, the issues of their reduction have been the leading agenda in energy and environmental management over the past two decades.

The purpose of this paper is to develop a building information modelling (BIM)-based multi-objective optimization (MOO) framework for volumetric analysis of buildings during early design stages. The objective is to optimize volumetric spaces (3D) instead of 2D spaces to enhance space utilization, thermal comfort, constructability and rental value of buildings

The integration of two fundamental concepts – BIM and MOO, forms the basis of proposed framework. In the early design phases of a project, BIM is used to generate precise building volume data. The non-sorting genetic algorithm-II, a MOO algorithm, is then used to optimize extracted volume data from 3D BIM models, considering four objectives: space utilization, thermal comfort, rental value and construction cost. The framework is implemented in context of a school of architecture building project.

The findings of case study demonstrate significant improvements resulting from MOO of building volumes. Space utilization increased by 30%, while thermal comfort improved by 20%, and construction costs were reduced by 10%. Furthermore, rental value of the case study building increased by 33%.

The proposed framework offers practical implications by enabling project teams to generate optimal building floor layouts during early design stages, thereby avoiding late costly changes during construction phase of project.

The integration of BIM and MOO in this study provides a unique approach to optimize building volumes considering multiple factors during early design stages of a project