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Previous studies described the professional zakat had been limited. Generally, the past authors conducted a quantitative method with general results and did not focus on the behaviour of people who pay the professional zakat. As a result, the purpose of this study is to provide a comprehensive understanding of how the general public can pay their zakat using Bloom’s theory.

This research uses primary data with in-depth interviews from five informants, including civil servants (PNS) and private employees. Spiral analysis was used to analyse the data, arrange it, read it frequently, take brief notes, find categories, interpret and summarise it.

The results show Bloom’s theory can accommodate muzakki’s behaviour by paying professional zakat. It can be seen from the following conclusions: firstly, in the cognitive domain, muzakki’s behaviour of paying the professional zakat was motivated by their memories (experiences), the ability to interpret, the ability to understand the principles of zakat, the ability to understand the relations and the ability to understand the role of zakat from its norms. Secondly, in the affective domain, muzakki’s behaviour in paying the professional zakat was motivated by their ability to receive, give positive value, call others and dare to take risks. Thirdly, in the psychomotor domain, guided practice, mechanised practice and adoption drive muzakki’s behaviour of paying zakat.

This study has limitations regarding the number of samples (informants). In addition, the results of the research are designed to be very subjective so that they cannot be generalised to phenomena that exist in other places and countries that also require zakat in the profession. In the future, the results of this study can be used as a variable development with quantitative methods so that it can involve more samples to get maximum and a broader result.

This research has a valuable managerial impact on the zakat management institutions, particularly in Langsa, Aceh, Indonesia and all zakat institutions worldwide. Therefore, the central government can evaluate the zakat gap through various socialisation activities by promoting the cognitive, affective and psychomotor domains. Socialisation should improve people’s behaviour to pay zakat so that the amount of zakat collected will be higher and will reduce the gap between the potency of zakat and the zakat in reality which has been unequal so far.

This research will contribute to the significant development of zakat in terms of studying the behaviour of muzakki paying the professional zakat. Although the theory of planned behaviour was dominated by previous research, this research reveals other aspects of muzakki behaviour using Bloom’s model by elaborating on cognitive, affective and psychomotor domains.

The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry, biology, math, geology, astronomy and engineering. The paper highlights the struggles and successes of these scientists, as well as the cultural, social and political factors that influenced their lives and work. The aim is to inspire young people to pursue careers in science and make their own contributions to society by presenting these scientists as role models for hard work and dedication. Ultimately, the paper seeks to promote the importance of science and its impact on society.

The purpose of this review is to present the scientific biographies of Egypt's most distinguished scientists, primarily in the field of Natural Sciences, in a balanced and comprehensive manner. The work is objective, honest and abstract, avoiding any bias or exaggeration. The author provides a clear and concise methodology, including a brief introduction to the scientist and their field of study, an explanation of their major contributions, the impact of their work on society, any challenges or obstacles faced during their career and their lasting legacy. The aim is to showcase the important achievements of these scientists, their impact on their respective fields and to inspire future generations to pursue scientific careers.

The group of outstanding scientists in 20th century Egypt were shaped by various factors, including familial upbringing, education, society, political and cultural atmosphere and state support for scientific research. These scientists made significant contributions to various academic disciplines, including medicine, physics, chemistry, biology, mathematics and engineering. Their impact on their communities and cultures has received international acclaim, making them role models for future generations of scientists and researchers. The history of these scientists highlights the importance of educational investments and supporting scientific research to foster innovation and social progress. The encyclopedia serves as a useful tool for students, instructors and education professionals, preserving Egypt's scientific heritage and honouring the scientists' outstanding accomplishments.

The encyclopedia preserves Egypt's scientific heritage, which has been overlooked for political or other reasons. It is a useful tool for a variety of readers, including students, instructors and education professionals, and it offers insights into universally relevant scientific success factors as well as scientific research methodologies. The encyclopedia honours the outstanding scientific accomplishments of Egyptian researchers and their contributions to the world's scientific community.

The practical implications of this paper are several. First, it highlights the importance of education, family upbringing and societal support for scientific research in fostering innovation and social progress. Second, it underscores the need for continued funding and support for scientific research to maintain and build upon the accomplishments of past generations of scientists. Third, it encourages young people to pursue scientific careers and make their own contributions to society. Fourth, it preserves the scientific heritage of Egypt and honors the contributions of its outstanding scientists. Finally, it serves as a useful tool for students, instructors and education professionals seeking to understand the factors underlying scientific success and research methodologies.

The social implications of the paper include promoting national pride and cultural identity, raising awareness of the importance of education and scientific research in driving social progress, inspiring future generations of scientists and researchers, reducing socioeconomic disparities and emphasizing the role of society, politics and culture in shaping scientific researchers' personalities and interests.

The paper's originality/value lies in its comprehensive documentation of the scientific biographies of Egypt's most prominent scientists in the 20th century, providing unique insights into the factors that contributed to their development and their impact across various academic disciplines. It preserves Egypt's scientific heritage and inspires future generations of scientists and researchers through the promotion of educational investments and scientific research. The encyclopedia serves as a useful tool for education professionals seeking to understand scientific success factors and research methodologies, emphasizing the importance of supportive and inclusive environments for scientific development.

Despite city authorities in Bangladesh being concerned about urban sustainability, they often face difficulties in addressing predominant urban challenges threatening urban sustainability, due to limited relevant literature. To reduce this gap, this study aims to address the predominant urban challenges and assess their severity levels in four city corporations of Bangladesh, e.g. Rajshahi, Sylhet, Barishal, and Gazipur.

Using a mixed-method approach, this study rigorously analyzed field-level data obtained from 1,200 residents across selected cities using diverse statistical techniques. The quantitative analysis included descriptive analysis, exploratory factor analysis, and chi-square tests, whereas qualitative insights were derived through thematic analysis.

The study uncovered nine predominant urban challenges under two crucial factors “Feeble Urban Management” and “Illicit Activities” that collectively explain 62.20% variance. “Feeble Urban Management” explains 44.17% variance, whereas “Illicit Activities” accounts for 18.13%. Within these challenges, uncontrolled urban sprawl, inadequate disaster management, congested roads, and shabby drainage and waste management pose significant threats to urban sustainability. Illicit activities, manifested by encroachment on water sources, grabbing roadside, destruction of natural properties, and activities undermining social security, compound the urban sustainability issue. Severity analysis reveals Sylhet (54.5%), Rajshahi (46.4%), and Barishal (31.2%) as highly impacted, whereas Gazipur exhibits moderate severity (66.7%).

The findings of this study reveal intrinsic insights into urban challenges in Bangladesh that will provide valuable guidance to city authorities, equipping them to implement integrated and effective initiatives and programs that overcome these predominant urban challenges, with a specific focus on Rajshahi, Sylhet, and Barishal city corporations.

This paper aims to examine whether family business groups’ (FBG) having the same network auditor among their affiliates mitigates earnings manipulation (EM).

This paper used unbalanced panel data from the years 2010–2019. The sample of the study is composed of 327 nonfinancial listed Pakistan Stock Exchange firms, consisting of 187 FBG-affiliated firms and 140 nonaffiliated firms. The ordinary least square and generalized least square regressions have been used to check the hypothesized relationship. Furthermore, the propensity score matching technique is used to ascertain comparable companies’ features and to control the potential endogeneity problem. Finally, the results are robust to various measures of EM and FBG’ proxies.

The findings of the study show that the same network auditor is reducing EM in FBG affiliates. In addition, the BIG4 same network auditors are also instrumental in constraining EM as compared to non-BIG4 audit firms. Overall, the results of this study depict that the same network auditor in FBG’s affiliated firms significantly influences EM. These results are robust with respect to generalized least squares and the endogeneity problem.

This research study has two important implications for the interested parties. First, although the authors find in this research study that the same network auditor is negatively associated with EM in the FBG-affiliated firms, however, FBG-affiliated firms might use opportunistically the real activity manipulation. Second, regulators highlight the change in audit partner/firm rotation, though the study findings indicate that regulators and practitioners may consider the benefits associated with the same network auditors for FBG.

This research study adds a new investigation to previous literature by examining the role of the same network auditors in the EM of the FBG’ affiliates. To the best of the author’s knowledge, this is the first study to bring new knowledge by investigating the role played by the same network auditors along with the BIG4 same network audit firms in constraining EM in FBG.

This study aims to investigate the sustainable development goals (SDGs) awareness of public librarians, their perceived understanding of public libraries to achieve United Nation Sustainable Development Goals (UNSDGs) and identify the challenges affect the library adoption to SDGs.

In this study, a quantitative survey method was used to collect responses. The study population was all head of public libraries in Bangladesh. Seventy-one personalized individual e-mails with a link to a Web-based questionnaire were sent out to the public librarians (head of public libraries) inviting them to participate in this study. Fifty-nine responded to the survey, which was 83.09% of all population.

The findings revealed that public librarians working in different public libraries were generally aware of UNSDGs. The perceived understanding on the role of public libraries to achieve SDGs varies from SDG#1 to SDG1#7. However, most of the librarians’ responses ranked well in line with SDGs#1, #2, #3, #4 and #17, and they believed that their public libraries are doing well on some of these goals. Out of 17 SDGs, public libraries are working well on 7 goals. Lack of SDG-related activities, awareness, funds, implementation plan and unwillingness of the policymakers are challenges identified in this study.

There are not many studies on public libraries in Bangladesh, and the research areas are not diverse. There are only few studies in this area, and there is a need for different kinds of studies to reach a better overview and understanding when developing public library services to support SDGs. This could serve as the basis for a deeper study.

This study aims to investigate the viewpoints of heterodox economic thoughts and Islamic economic thought concerning the concept of waste. Additionally, it explores the shared criticisms that both perspectives hold against mainstream economic thought in relation to waste.

First of all, the concept of waste is examined and the global effects of waste are investigated. Criticisms directed in the context of waste in mainstream economics in the context of heterodox school thoughts are examined. Likewise, criticisms directed in the context of waste in mainstream economics in the context of Islamic economic thoughts are examined. Finally, the common and different aspects of heterodox and Islamic economic thoughts were discussed, and the common criticisms of mainstream economic thought’s point of view toward waste were examined. This study is a theoretical, qualitative study.

Although both ideas have different aspects, heterodox and Islamic economic thoughts believe that the mainstream economy, which is based on capitalism and materialism, creates waste by ignoring the long-term social and environmental consequences of economic activity. They argue that the pursuit of profits and growth, without considering the impact on society and the environment, leads to an inefficient and unsustainable use of resources.

The best author’s knowledge, by emphasizing the common and different aspects of Islamic economics and heterodox thoughts, this study is the first to examine the concept of waste in the context of the common aspects of these ideas.

The purpose of the current exploratory study is to provide a more comprehensive understanding of the essence of impulse buying and postulate the drivers behind it for Azerbaijani consumers who practice Islam. Though there are numerous factors that impact impulsive buyer tendencies, current empirical research focuses on demographic indicators and persona characteristics that influence impulsive buying, which are considered as internal factors.

The current research is exploratory and uses the quantitative research method. A total of 442 responses were collected from the surveys between April 6th and May 6th, 2022, with random sampling. The collected data was analyzed with the SPSS Statistics software and the SPSS AMOS 26 version. Cronbach’s alpha was calculated to measure the reliability of the scales. The construct validity of the questionnaire was measured with confirmatory factor analysis (CFA). The correlation among variables was measured by calculating the Pearson correlation coefficient. The structural equation model was run to determine the structural relationship between latent variables and test the proposed hypotheses.

According to the regression weights, all the latent variables, excluding materialism, have a statistically significant impact on the impulsive buying tendency. Hedonic motivation and self-esteem have a positive relationship with hedonic buying tendency, while self-control is inversely related. In terms of the impact of demographic indicators on impulsive buying tendency, for Azerbaijani consumers, impulsive buying behavior, differs based on age, education and marital status. However, contrary to previous research, impulsive buying behavior does not change based on income level. However, based on the squared multiple correlations, the predictive power of the model is 24%.

The current study measured the general impulsive behavior of the local population. Analyzing impulsive buyer behavior toward particular products or product categories might lead to different results. Therefore, other researchers can focus on studying impulsive buyer behavior toward different product categories.

Understanding consumer buyer behavior, including impulsive buyer behavior, is among extensively researched subjects. However, studies examining the state of impulsive buyer behavior in Azerbaijan and, most importantly, measuring the impact of the numerous factors behind it are lacking. The majority of the available empirical research in Azerbaijan analyzes consumer behavior from a different perspective. However, none of them approaches it from the perspective of analyzing and measuring impulsive buying. Hence, understanding the motivations behind impulse buying behavior can benefit both businesses and consumers, though for contrasting reasons. The former can use the data to determine the triggers for impulse buying, while the latter can be more conscious of their purchasing behavior to avoid unfavorable financial consequences. The primary implication for businesses is that they will be equipped with empirical evidence on which factors and to what extent they influence consumer buying behavior. Subsequently, they can use it while developing marketing and customer relationship strategies.

There are countless studies focused on defining and measuring impulsive buyer behavior; however, there is a gap in measuring the impulsive buyer behavior of Muslim consumers and, most importantly, understanding the underlying factors. In addition, empiric research examining the state of impulsive buyer behavior of local Muslim consumers in Azerbaijan and, most importantly, measuring the impact of numerous factors behind it is absent. The majority of the available empirical research in Azerbaijan analyzes consumer behavior from a different perspective. However, none of them approaches it from the perspective of analyzing and measuring impulsive buying. The current study analyzes the impact of consumers’ hedonic motivations, materialist values, ability to retain self-control and psychological state on their impulse buying tendency.

This study aims to examine the relationship between internal and external factors and job satisfaction, and between job satisfaction and auditors’ performance.

This research used deductive approach. Data was gathered from 83 auditors in the Saudi Organisation for Certified Public Accountants (SOCPA) database. By implementing the partial least squares-structural equation modelling (PLS-SEM) technique, the suggested hypotheses were examined.

The results show that internal factors, i.e., achievement, advancement, recognition and growth, significantly impact job satisfaction. Subsequently, the external factors, i.e., company policies, relationship with a peer and relationship with supervisor, significantly impact job satisfaction. In contrast, work security has no relationship with job satisfaction. Furthermore, job satisfaction is a significant driver for auditors' performance.

This research sheds light on the relationships between internal and external factors, job satisfaction and auditors' performance in the Saudi context. It would be interesting to investigate these relationships in a different setting, such as a different country, time or industry. Future studies should broaden the sample frame to include different types of employees to obtain more generalisable results.

This study may help managers of auditing departments formulate appropriate strategies and design effective programs to increase the level of job satisfaction between auditors by enhancing such factors, which will lead to improving the auditors' performance.

This research provide an empirical evidence to support the theoretical assumptions of Herzberg's which is much needed.

Although wearable health-monitoring technology (WHMT) has become a stimulus for public health, women’s acceptance rate of this technology appears to be low. Thus, this study intends to investigate the factors affecting women’s adoption of WHMT.

The unified theory of acceptance and use of technology–2 model has been used in this study as a research framework that has been extended to include lifestyle and attitude. The proposed extended framework is validated using primary data (n = 314) collected from female respondents using a structured questionnaire; the partial least square-based structural equation modeling technique is subsequently used to test the proposed hypothesis.

The results show that effort expectancy, social influence, price value, habit, attitude and lifestyle have significant positive effects on women’s behavioral intention to use WHMT and accelerate actual usage behavior. Notably, effort expectancy and habit exhibit the largest impact on behavioral intention. However, performance expectancy, facilitating conditions and hedonic motivation are not significantly associated with behavioral intentions.

The findings of this study are important for healthcare practitioners and service providers to comprehensively understand the factors that affect women’s behavioral intentions in line with their actual usage behavior. This insight will help policymakers design viable strategies regarding WHMT to promote its sustainable usage in least developed countries.

This study contributes novelty by using an extended model that links women’s attitudes and lifestyles to their adoption of WHMT. This study also fills the gaps in the existing literature on women’s behavioral intentions in the context of WHMT by showing novel associations in the domain of WHMT uptake.