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This study aims to theoretically explore and examine the possibility of developing an Islamic social welfare function (ISWF) within the Islamic moral economy (IME) frame by going beyond the traditional fiqhī approach. It focuses on issues of preference ordering and utility through the normative dimension of Islamic ontology, as expressed and articulated within the IME.

Being a theoretical paper, a conceptual and critical discursive approach is used in this paper.

To establish an ISWF, a narrow juristic approach remains inadequate; there is a need to integrate the substantive morality to complement the juristic approach to achieve the ihsani process as the ultimate individual objective, which makes an ISWF possible. As the scattered debate on the topic concentrates mainly on the juristic approach, the main contribution of this study is to present a model in which juristic and moralist positions endogenized and augmented to constitute ISWF.

As there is a limited amount of research available on the subject matter, this paper will be an important theoretical contribution. In addition, this study develops an IME approach rather than fiqh-based approach used in the available research, which makes it novel.

Using the attitudes of students toward ideal banking services, the purpose of this paper is to examine the structure of banking-related SERVQUAL service dimensions with first-order and second-order confirmatory factors analysis. Following this, a study model was suggested to describe the relationship between the perceptions of students regarding the services provided by their banks and their overall level of satisfaction with the bank.

The sample group for the study comprised students from the Faculty of Economics and Administrative Sciences of Eskisehir Osmangazi University. The sample included 441 students, and was designed according to a stratified and proportional distribution. The first-order and second order confirmatory factor model used to confirm the structure of the SERVQUAL service dimensions presented in the study was found to be suitable and compatible. The relationship of the SERVQUAL service dimensions based on the actual perception of banking services by the students with the students’ satisfaction and loyalty to their banks was investigated using a structural equation modeling (SEM) analysis.

Based on the study results, it was concluded that the confidence inspired by the banks, the reliability of their services, and the physical appearance and accessibility of the bank all have an effect in increasing customer satisfaction.

Conducting this study using university students, who represent a specific group, will help in determining whether the quality of banking services provided to students is, in itself, sufficient to make them prefer these banks. Furthermore, the study will also shed light on various other aspects, such as the banks’ efforts at reviewing and developing the services they provide to students.

This paper aims to investigate how students’ attitude (SA), students’ subjective norms (SN), students’ knowledge sharing intentions (KSI) can contribute to the enhancement of knowledge sharing behaviour (KSB) among students at higher education institutes (HEI) in Oman.

This study follows the quantitative methodology and the deductive causal research approach. The data were conveniently collected through a Web-based questionnaire (Google forms) from 285 active students who are affiliated to Omani universities. SPSS was used to statistically analyse the collected data, including partial least square-structural equation modelling (PLS-SEM V3.3) to draw the results.

The study concluded that SA has both direct and indirect positive impact on SN, KSI and KSB. Moreover, the result revealed that there is a mediation effect between SA and KSB through KSI, SA and KSI when SN is playing as a mediation role.

Although this study contributes to the existing body of knowledge, this study is limited by the scarcity of the related literature in the Omani context. It is recommended that these shortfalls be addressed together while improving the knowledge-sharing behaviour among students and administrative staff. Furthermore, the potential variation between academic staff and students in terms of factors affecting their intentions to share knowledge within HEIs should be explored.

This research provides policymakers in academic fields with the appropriate approaches to leverage the knowledge-sharing behaviour amongst Omani students with the understanding of the main factors affecting individuals’ knowledge-sharing behaviours.

This will help in improving the means of employing and practising knowledge-sharing strategies within HEIs, which can generate competitive advantages amongst students and institutions while benefiting knowledge management strategies and its members.

The importance of the study stems from its context being conducted in Oman as a developing country. In addition, this study is one of the initial attempts to investigate KSB by considering SA, SN and KSI and its applicability on HEI in Oman. The findings of the study can serve as inputs to HEI in developing best practices across KSB dimensions and expanding the knowledge-sharing culture amongst HEI’s students in Oman. One of the developed strategies is the spreading of the knowledge-sharing culture among students by positively directing their attitude towards the practices of knowledge exchange.

The purpose of this paper is to provide a method for computing the spillover index first proposed by Diebold and Yilmaz (2009), with empirical application on Asian stock markets.

It is based on a VAR-structural-GARCH model.

The results clearly show that the main driver of fluctuations in Asian financial markets is the USA, with China having little connection with other markets. Further, evidence of financial contagion is found during both the 1997 Asian financial crisis and the 2008 global financial crisis.

The method has two advantages: it is both uniquely determined and dynamic.

Given the relative importance of the Shari’ah supervisory boards (SSBs) in Islamic banks’ (IBs’) performance, this study aims to examine the impact of SSB diversity on IBs’ performance from the stakeholders’ perspective in the context of Pakistan.

Random-effects model and generalized method of moment are used to investigate the impact of SSB diversity on IBs’ performance across a panel data of 22 Islamic banks in Pakistan from 2005 to 2020 inclusive.

The findings of this study show that SSB size, SSB relevant educational background diversity, bank’s size and bank’s stability have a positive impact on IBs’ performance. In contrast, SSB age, nationality and cross-membership diversities have a negative impact on IBs’ performance. Moreover, SSB gender, tenure and general educational diversities have no significant impact on IBs’ performance.

SSB diversity and IBs practices are different across different jurisdictions. This study is conducted on IBs in Pakistan because of data constraints; thus, the results of this study may not be generalizable to other countries' IBs.

In structuring the SSBs’ framework, the regulatory authorities and policymakers should consider mandating an ideal SSB size and hiring relevant qualified members with low cross-membership to improve IBs' performance. Thus, the structure potentially attracts Muslim stakeholders, enhances their satisfaction and improves IBs' performance.

Having diversified members in the SSB, IBs equally benefit both individual and group stakeholders in society. Diversity in SSB members enhances IBs' performance and the social welfare of various stakeholders in society.

To the best of the authors' knowledge, this is the first empirical research that examines comprehensively the impact of SSB structural and demographic diversities on IBs' performance in the context of Pakistan. This paper contributes to the unique Shari’ah governance structure in the context of Pakistan. Additionally, this study may serve to assist IBs’ stakeholders in better comprehending the SSB practices of IBs in Pakistan.

Identifying and prioritizing the risks are considered as critical issues in risk management; otherwise, non-considering the risks will lead to the problems such as delays in project implementation, increased costs, loss of reputation, loss of clients, reduced revenue and liquidity and even bankruptcy. The paper aims to discuss these issues.

In this paper, the factors influencing the organization risk tolerance level were identified. Then, the factors increasing and decreasing the risk tolerance level were determined by a decision-making model. Finally, a comprehensive model was considered for risk measuring and preparing a risk failure structure chart, in order to determine the factors influencing it as well as the measurement criteria and then they were ranked using the taxonomy method. In this study, the size of the statistical population was 130 (six small and medium manufacturer and service provider companies). Based on Cochran’s sample size formula, 97 questionnaires containing 30 questions were randomly distributed among the population. Validity and reliability of the questionnaire were confirmed. The data were analyzed by SPSS 22.

Given the hypotheses of this study, the first hypothesis was rejected and the other hypotheses were accepted. The final ranking was done using the taxonomy method; the personality of the project manager was ranked at first; income, credit and capital were ranked second and the number of personnel was ranked third. Moreover, the TOPSIS method was used for ranking to compare the results.

In this research, the identification and ranking of these factors have taken place in several small- and medium-sized organizations; in addition, the rankings are conducted using the taxonomy decision-making method.

This paper aims to investigate the dynamic linkage between stock prices and exchange rate changes for the Gulf Arab countries (Kuwait, Qatar, Saudi Arabia and United Arab Emirates [UAE]).

The author uses the Markov-switching autoregression to detect regime-shift behavior in the stock returns of the Gulf Arab countries and Markov-switching vector autoregressive (MS-VAR) model to capture the dynamic interrelatedness between exchange and stock returns over the period 2000–2018.

This study’s analysis finds evidence to support the persistence of two distinct regimes for all markets, namely, a low-volatility regime and a high-volatility regime. The low-volatility regime illustrates more persistence than the high-volatility regime. Specifically, exchange rate changes do not have an influence on the stock market returns of the Gulf Arab countries, regardless of the regimes. On the other hand, stock market returns have a substantial impact on exchange markets for all countries, except Saudi Arabia, and it is more noticeable during the regime of high volatility.

The findings shed light on the interconnectedness between two of the most important financial markets in the complex international financial environment. They are thus of particular interest for economic policymakers and portfolio investors.

The author distinguishes this study from previous studies in several ways. First, while previous empirical studies of the dynamic linkage between stock prices and foreign exchange markets are primarily devoted to developed markets or emerging markets, this study’s interest is concentrated on four Gulf Arab financial markets (Kuwait, Qatar, Saudi Arabia and UAE). Second, unlike most investigations in the literature that only estimate this link for the whole period, this study attempts to estimate during the good and bad period by using a two-regime MS-VAR model. To the best of the author’s knowledge, this is the first study of the Gulf Arab countries on the stock and foreign exchange markets to apply this model.

The purpose of this paper is to examine whether the voluntary implementation of an internal audit department (IAD) by municipalities has any influence on external auditors' opinions.

This study population comprises the 308 Portuguese municipalities, from which the authors extracted a sample of 179. Financial and audit reports were collected from the period under analysis (2014–2017). The sample was then divided into two groups: municipalities that had voluntarily implemented an IAD and those that had not. Internal audit departments were characterized according to their robustness – whether they were more or less robust. First, a descriptive statistical analysis of the dataset was performed to analyze the representativeness of the sample and to extract insights. To address the research questions, ordinal random effect regression models were considered.

Contrary to the authors' expectations, the voluntary implementation of an IAD had no influence on the audit report type. However, when the authors refined the approach to include the robustness of the IAD, it became clear that this variable does influence the report issued by the external auditor.

This paper contributes to the current literature by determining the effects of the robustness of IADs on municipality audit reports. As far as the authors know, this paper is novel. Since auditing plays an important role in the transparency of public financial statements and in promoting equity, this study shows that a robust IAD is an advantage in the pursuit of these goals.

The purpose of this study is to find out the factors that influence dental travelers’ revisit intention (RI) to Tijuana, Mexico.

Based on the push and pull model, five constructs were included: quality service, price, supporting services, cultural proximity and quality information. The information was obtained by applying an online survey to a sample of 384 dental tourists in Tijuana, Mexico, who were repeat patients of a dental clinic in Tijuana after the COVID-19 pandemic. Exploratory factor analysis, average variance explained and composite reliability were conducted to ensure the validity of each construct. Multiple regression analysis was done to identify predictors of travelers’ RI.

The results obtained show that cultural proximity, quality service, price and supporting services influenced the travelers’ revisit behavior after the COVID-19 pandemic lockdowns.

This study contributes to the body of knowledge on travel behavior in dental tourism after the COVID-19 pandemic lockdowns, which has been scarcely studied. Also, RI was analyzed, focusing on repeated travelers to propose a model mainly for borders or frontiers where developed and developing countries co-exist and interact.

Outsourcing has become part of organizational strategy for achieving efficiency and effectiveness. This study aims to examine outsourcing and public universities’ performance in Nigeria, the mediating effect of trust.

The study used 353 respondents as sample size drawn from 12 public universities across the six geo-political zones of the country. The study used partial least squares structural equation modeling (PLS-SEM) using ADANCO 2.0.1.

The study found significant relationships between outsourcing and quality of teaching and research (core activities) and outsourcing and the quality of other activities (non-core). Also, the study found a significant relationship between outsourcing and low-cost. While the study supports the position of transaction cost economics and relational theories, in contrast, it has not supported the core competence theory. Generally, the study found that outsourcing significantly affects public universities’ performance in Nigeria, and trust partially mediates the relationship.

The study, such as any other research, has limitations. The study is only limited to public universities and the research has not included students in its survey.

Managers of public universities are always looking for ways to reduce costs and enhance the quality of their activities. This study has demonstrated the relevance of outsourcing activities in Nigerian Public Universities. Therefore, managers should focus on outsourcing in areas that have not been outsourced but have the potentials of efficiency and effectiveness if outsourced. Furthermore, the study broadens the understanding of promoting an environment of trust in outsourcing; therefore, managers should encourage trust with their vendors to achieve the desired outcomes of outsourcing.

This study examines the mediating effect of trust on the relationship between outsourcing and public universities’ performance in Nigeria empirically, drawing on the core and non-core activities of the universities. The study has contributed to the discourse on outsourcing and public universities’ performance in Nigeria. The study also unveiled the contribution of outsourcing activities in public universities in Nigeria, and how trust as a uni-dimensional construct mediates in achieving outsourcing that contributes to the public university system. Finally, the study also contributed to the understanding that universities can outsource some of their core competences and achieve performance.