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11 – 20 of 466
Book part
Publication date: 25 April 2022

Nazhatulzalkis Jamaludin, Siti Zubaidah Binti Hashim, Intan Bayani Bin Zakaria, Nadira Binti Ahzahar and Mior Alhadi Mior Ahmad Ridzuan

Sustainability issues have become crucial to mitigate urban heat islands (UHIs) and reduce the global warming effect. The climate change news is frequently heard lately due to the

Abstract

Sustainability issues have become crucial to mitigate urban heat islands (UHIs) and reduce the global warming effect. The climate change news is frequently heard lately due to the extreme weather to the extent that the increasing earth’s temperature often causes disaster and loss of property and life. New adaptation needs to new climate context and limits the on-going effects. One of the ways is adopting green roofs on buildings. Implementing sustainable practices such as green roofs will help mitigate this adverse effect in urban areas. Green roofs provide many benefits such as enhancing the aesthetical quality of the built environment, reduce UHIs, reduce energy consumption, improve storm-water attenuation, roof longevity, and reduce noise pollution. However, only a few buildings in Malaysia have considering green roofs as a main green feature element. There is barely number of buildings that have green roof design even though it offers benefits to the community and environment. This chapter has emphasised the types of green roof systems that are potentially suitable in Malaysia climate and obstacles associated with the green roof system. The study found the barriers to implementing green roofs in Malaysia, especially during the stage of building operation in maintaining the green roof system. The survey has been done, which revealed nine factors that hinder the green roof application. This study also highlights the challenges to overcome the barriers of implementing green roofs in Malaysia.

Details

Sustainability Management Strategies and Impact in Developing Countries
Type: Book
ISBN: 978-1-80262-450-2

Keywords

Article
Publication date: 5 December 2016

Shamsul Nahar Abdullah and Ku Nor Izah Ku Ismail

The purpose of this paper is to determine whether the representation of women on the boards (WOMBDs) and audit committees is associated with a reduction in the practice of…

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Abstract

Purpose

The purpose of this paper is to determine whether the representation of women on the boards (WOMBDs) and audit committees is associated with a reduction in the practice of earnings management and whether women are associated with income reducing (conservative) rather than income-increasing (aggressive) earnings management. The authors further argue that family ownership moderates the relationship between the presence of WOMBDs and audit committees and earnings management.

Design/methodology/approach

The study uses non-finance firms listed on Bursa Malaysia over a period of four years, i.e. from 2008 until 2011.

Findings

The evidence reveals that the presence of WOMBD or audit committee is not associated with a propensity for earnings management. In addition, the evidence also reveals that family ownership does not interact either with WOMBD or with women on the audit committee (WOMAC) to influence the propensity for earnings management. Nevertheless, the additional analyses show that, while women on boards are not associated with income-decreasing accruals, the presence of women on audit committees leads to income-reducing earnings management. The evidence further reveals that family ownership does not interact with either WOMBD or WOMAC to influence income-decreasing earnings management.

Originality/value

This study extends prior research on the role of women directors and women audit committee members on earnings management focussing on family ownership. Further, the study also examines the direction of earnings management as opposed to the most prior studies, which mainly focus on the propensity of earnings management.

Details

Asian Review of Accounting, vol. 24 no. 4
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 6 January 2023

Hafizah Abd-Mutalib, Che Zuriana Muhammad Jamil, Rapiah Mohamed and Siti Norfatin Afiqah Ismail

This study aims to explore the determinants of environmental knowledge sharing behaviour among accounting educators through the lens of an extended theory of planned behaviour…

Abstract

Purpose

This study aims to explore the determinants of environmental knowledge sharing behaviour among accounting educators through the lens of an extended theory of planned behaviour (TPB).

Design/methodology/approach

A total of 95 accounting educators responded to a questionnaire survey. The data comprising information on attitude, subjective norm, perceived behavioural control, possession of environmental knowledge and locus of control, as exogenous latent variables and intention to share and environmental knowledge sharing behaviour as endogenous latent variables, were analysed using the SmartPLS modelling technique. Besides the survey, interviews were conducted for triangulation purpose.

Findings

Except for subjective norm, all hypotheses are supported. The findings from the interviews reveal that environmental knowledge sharing activities have put educators in a peculiar position in terms of sharing environmental knowledge, as carrying out environmental activities has not been taken seriously and also seen as not the norm among the faculty members.

Research limitations/implications

This study focuses on accounting educators from five Malaysian public universities and deepens the understanding of their behaviour in sharing their environmental knowledge.

Practical implications

This study provides findings that can be useful for higher education institutions to strategize themselves in delivering environmental sustainability awareness in campus, which may enhance their efforts towards achieving sustainable development.

Social implications

This study provides findings that there is a need to inculcate environmental knowledge sharing among educators. Such knowledge sharing may generate good environmental norms, which may result in better environmental awareness.

Originality/value

This paper contributes to the literature by exploring the main determinants of accounting educators’ environmental knowledge sharing behaviour and extending the TPB by considering two additional variables.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 5
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 4 February 2021

Hanif Adinugroho Widyanto and Imaduena Aesa Tibela Sitohang

This paper aims to investigate the antecedents of Muslim millennial’s purchase intention for halal-certified cosmetics and pharmaceutical products by expanding the theory of…

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Abstract

Purpose

This paper aims to investigate the antecedents of Muslim millennial’s purchase intention for halal-certified cosmetics and pharmaceutical products by expanding the theory of reasoned action (TRA) through the inclusion of religiousity (RG), halal knowledge and halal certification as the exogenous constructs in addition to TRA’s subjective norm, with attitude as the mediating variable.

Design/methodology/approach

A sample of 403 Muslim millennial customers of cosmetics and pharmaceutical products from the Greater Jakarta area, Indonesia. The data were analysed using partial least squares method.

Findings

Based on the study, attitude fully and/or partially mediates all the exogenous variables. RG and subjective norm are found to have no direct and significant relationship to purchase intention, but they indirectly affect the latter through attitude. Finally, both halal knowledge and halal certification have partial mediation with purchase intention through attitude as the mediating variable.

Practical implications

By understanding the relationships between the latent constructs, halal players in the industry could use the findings to better comprehend the urgency and importance of the halal aspects of their products, particularly halal certification, with regards to the Muslim millennials, and devise appropriate policies and strategies to capture the increasingly potential slice of the market.

Originality/value

The extant literature on halal products has mostly examined the food industry, and little attention has been given to the halal cosmetics and pharmaceutical products, inspite of its growing importance in Indonesia as the world’s largest halal market. Unlike earlier studies on the topic, this study also limits its focus on the Muslim millennial consumers, which is arguably the most potential and lucrative share of the halal market.

Details

Journal of Islamic Marketing, vol. 13 no. 6
Type: Research Article
ISSN: 1759-0833

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Content available
Article
Publication date: 11 August 2020

Nur Hazwani Karim, Noorul Shaiful Fitri Abdul Rahman, Rudiah Md Hanafiah, Saharuddin Abdul Hamid, Alisha Ismail, Ab Saman Abd Kader and Mohd Shaladdin Muda

The literature on warehouse performance assessments is mainly focussed on the efficiency and effectiveness of an action or activity due to customer demand and tailored fulfilment…

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Abstract

Purpose

The literature on warehouse performance assessments is mainly focussed on the efficiency and effectiveness of an action or activity due to customer demand and tailored fulfilment, with less attention being given to the performance measurement of each function of the warehouse and its overall productivity. Therefore, this study was aimed at revising the key warehouse performance metrics to a set of productivity measurement indicators that can be adopted internationally for benchmarking productivity performance.

Design/methodology/approach

A literature review and semi-structured survey questionnaire were used for this study. The importance of warehouse productivity performance was reviewed to revamp the measurement indicators. Through the use of a directed content analysis and descriptive analysis, an extensive study was carried out to analyze existing warehouse productivity indicators.

Findings

The findings of this study provide comprehensive references for practitioners and academicians for improving the classification of productivity measurements from existing key performance metrics for warehousing. Also, this paper highlights the warehouse resources related to the respective warehouse operation activities.

Research limitations/implications

The study was limited to productivity performance indicators adapted from Staudt et al. (2015). Furthermore, the samples for this study comprised Malaysian academicians and practitioners in the related field. The findings can be adapted on a global scale as this study implemented general warehouse operation processes.

Originality/value

Consequently, the contributions of this study are that it provides relevant benchmarks for key productivity performance indicators in the warehousing sector that has worldwide applicability and the developed model provides a conceptual platform from which further theoretical and empirical developments can be carried out.

Details

Maritime Business Review, vol. 6 no. 1
Type: Research Article
ISSN: 2397-3757

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Article
Publication date: 17 May 2022

Nasrin Akter and Shahedul Hasan

Halal tourism despite its increasing contributions toward the global tourism industry, remains a nascent field of research, in particular, investigations that explore the drivers…

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Abstract

Purpose

Halal tourism despite its increasing contributions toward the global tourism industry, remains a nascent field of research, in particular, investigations that explore the drivers of halal tourism purchase intention of Muslim tourists are insufficient. To contribute to this end, this study aims to examine the moderating role of perceived behavioral control (PBC) on attitude, subjective norms (SN) and behavioral intention by applying the theory of planned behavior.

Design/methodology/approach

The conceptual model is tested by using structural equation modeling based on the data collected from 306 Muslim tourists of Bangladesh.

Findings

The results reveal that PBC moderates the relationship between attitude and halal tourism intention. Halal tourism intention is also influenced by attitude and PBC but not by SN.

Research limitations/implications

Findings of the study contributed to halal tourism literature by identifying the role of perceived autonomy and capacity on halal tourism intention and by offering an understanding of the underlying psychological drivers of halal tourism choice.

Practical implications

This would help the marketer to design suitable halal tourism offerings to fulfill the unique needs of this less explored tourism market.

Originality/value

To the best of the authors’ knowledge, this is perhaps the first study in the context of the Bangladesh tourism sector that focuses on customers’ halal tourism intention. The study’s findings are crucial in Islamic marketing and halal tourism.

Details

Journal of Islamic Marketing, vol. 14 no. 7
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 28 June 2013

Amirul Afif Muhamat, Norlida Jaafar, Hardi Emrie Rosly and Hasman Abdul Manan

The purpose of this paper is to evaluate and measure the business model of the state welfare organization in assisting and ensuring the business success of its entrepreneurs or…

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Abstract

Purpose

The purpose of this paper is to evaluate and measure the business model of the state welfare organization in assisting and ensuring the business success of its entrepreneurs or zakat recipients.

Design/methodology/approach

A survey was employed to obtain feedback from the recipients of zakat for small businesses under the scheme of entrepreneurial asnaf zakat.

Findings

The respondents, in general, agree that the variables for the study – capital, courses or training and knowledge or know‐how – are important to them in helping the zakat recipients to succeed in their businesses, which then translates into a better standard of living. Positive correlation is shown for the three variables in determining the success rate of the programme and regression analysis shows that only capital and an asnaf's knowledge is significant in determining an asnaf's entrepreneurial success, which leaves training as insignificant.

Research limitations/implications

This paper explores the other side of zakat distribution, in the sense that many studies focus on the distribution of zakat collection from the zakat payers to the asnaf whereby the distinction of this study is that it evaluates the asnaf that want to transform their condition through the entrepreneurial asnaf programme. This is rarely investigated due to the lack of a similar programme in other places, even within Malaysia. The limitation for the study is in terms of solid support from the respective parties. This includes the management of Lembaga Zakat Selangor, due to the bureaucratic process, albeit understandable, to protect certain confidential information, and also unfavourable respondents' attitude when being questioned, which is a normal phenomenon in survey study.

Practical implications

This paper provides insights into the implementation of entrepreneurial zakat, which can be emulated by other zakat collection agencies to develop similar or better innovative programmes for the benefit of the community.

Originality/value

This paper is unique since the feedback is given by the entrepreneurs who receive financial assistance from the state zakat organization in Malaysia, which means the information is derived from the original source. The findings provide good information for practitioners as well as for academicians and students.

Details

Journal of Financial Reporting and Accounting, vol. 11 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 10 November 2020

Dzuljastri Abdul Razak, Muhammad Bilal and Hanudin Amin

The purpose of this study is to examine the determinants influencing low- and middle-income households in accepting the Islamic public-private housing co-operative model (IPHCM…

Abstract

Purpose

The purpose of this study is to examine the determinants influencing low- and middle-income households in accepting the Islamic public-private housing co-operative model (IPHCM) as an alternative to contemporary affordable public housing models in Malaysia.

Design/methodology/approach

Using self-administrated questionnaires, data are collected from low- and middle-income households dwelling in Programme Perumahan Rakyat projects in Kuala Lumpur and the state of Selangor. The study used the theory of planned behaviour (TPB) and used the partial least squares technique to examine the proposed hypothesised relationships.

Findings

The findings of this study suggest that subjective norm and perceived consumer religiosity is the most influential determinants affecting the behavioural intention of low- and middle-income households in accepting the IPHCM model. Attitude had a significantly positive relationship with households’ behavioural intentions towards accepting the IPHCM model.

Practical implications

The findings of this study can serve as a guideline for policymakers to understand the behavioural intention of low- and middle-income households in accepting newly developed models in affordable public housing space.

Originality/value

Behavioural aspects regarding the acceptance of affordable public housing models in Malaysia have yet to be profoundly explored in the literature. This study has extended the TPB by incorporating perceived consumer religiosity, in the affordable public housing domain, to analyse its effects on households’ acceptance of the IPHCM model.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 14 no. 1
Type: Research Article
ISSN: 1753-8394

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Article
Publication date: 21 January 2020

Ahmad Thamrini Fadzlin Syed Mohamed, Ahmad Fahimi Amir, Nur Khadirah Ab. Rahman, Emily Abd Rahman and Afifah Quraishah Abdul Nasir

The purpose of this paper is to give insight on the important preparation task needed to be considered by prospective PhD candidates prior to the start of their study. As pursuing…

Abstract

Purpose

The purpose of this paper is to give insight on the important preparation task needed to be considered by prospective PhD candidates prior to the start of their study. As pursuing and obtaining a higher degree qualification is becoming more eminent for those who want to advance their academic career, crucial preparation is needed before embarking on the doctoral quest.

Design/methodology/approach

A small-scale study of the PhD experience was carried out in a public university in Malaysia using semi-structured in-depth interviews with eight successful doctoral students representing three different faculties to assess respondents’ experiences concerning the preparation aspect, challenges faced and strategies used to overcome the problem.

Findings

From the interview data, three overarching themes emerged: motives, task and financial and health as important dominators that could influence a successful venture of a PhD journey.

Research limitations/implications

As the present research respondents were few, further research with bigger number of respondents may shed better light in identifying other important aspect in preparation for PhD. The authors are unable, in the space of this paper, to fully explore the implications of the data, and the work of others that it builds on, for the future of professional doctorates or other types of PhD awards. As professional doctorates are fully concentrated on their professional endeavour, i.e. nursing and education, the preparation needed may include different groundwork. In addition, this study was carried out in Malaysia, where the system may not necessarily share the same characteristics to other doctoral systems in other countries. Cultural differences, the impact of age, gender and race, were other variables that could be weighed by future research in the same area.

Practical implications

The university’s graduate office should line-up courses to inform future doctoral candidates on the aspect of preparation at personal level that the students need to carry out.

Social implications

The study provides new views where potential doctoral students should be helped and guided to become more consciously aware of their decision in pursuing a higher degree. This paper provides suggestions on the guidelines of the initial preparation needed before embarking on a PhD journey and managing their own learning.

Originality/value

The paper establishes the important aspect of the preparation phase needed to be considered by future doctoral students before pursuing their doctoral quest.

Details

Studies in Graduate and Postdoctoral Education, vol. 11 no. 1
Type: Research Article
ISSN: 2398-4686

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Article
Publication date: 20 December 2023

David Amani

This study aims to develop and test a research model that explores the empirical relationship between consumer religiosity, brand love and consumer forgiveness. Its objective was…

Abstract

Purpose

This study aims to develop and test a research model that explores the empirical relationship between consumer religiosity, brand love and consumer forgiveness. Its objective was to enhance our understanding of the mechanisms that can influence consumers to extend forgiveness to brands in the context of Islamic banking in Tanzania.

Design/methodology/approach

The study used a quantitative cross-sectional survey design to gather data from 399 respondents in the Dodoma and Dar-es-salaam regions of Tanzania. A structured questionnaire was used to collect the data, which were subsequently analyzed using structural equation modeling (SEM) with AMOS 21.

Findings

The study’s findings revealed that consumer forgiveness is influenced by the level of brand love at an individual level. Additionally, the findings indicate that in the context of Islamic banking, brand love is an emotional behavior that is influenced by the strength of religious beliefs, that is, consumer religiosity. Consequently, the findings highlighted the mediating role of brand love in the proposed relationship between consumer religiosity and consumer forgiveness.

Practical implications

The fact that Islamic banking is guided by Islamic laws (Sharia) and Islamic values means that competitiveness in this sector can be established by serving consumers who are well-versed in Islamic teachings and doctrines. Furthermore, customers who possess a strong understanding of Islamic teachings and doctrines can be an asset to Islamic banks, as they are less likely to switch banks due to service delivery issues.

Originality/value

This empirical study is one of the few attempts to explore the relationship between consumer religiosity, consumer forgiveness and brand love. It expands our understanding of consumer forgiveness by examining the influence of deontological norms (applying norms to assess Islamic banking practices) and teleological evaluation (evaluating Islamic banking practices based on the overall balance of right and wrong expected to occur).

Details

Journal of Islamic Marketing, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0833

Keywords

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