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This paper aims to examine the current practice in Singapore regarding an inheritance issue: disposal of the residual net estate to the bayt al-māl, which is identified as the Islamic Religious Council of Singapore (Majlis Ugama Islam Singapura, MUIS). The issue arises when the deceased leaves farḍ (fixed-share) heir(s) and/or dhawū al-arḥām (outer family members) but there is no ʿaṣabah (agnatic residuary heir by blood). Farḍ legal heirs are those beneficiaries for whom the Qurʾān prescribes inheritance of a pre-determined share. Disposal of the residual net estate to the bayt al-māl results in a reduction in the share due to the farḍ legal heir or worse, a total loss to the dhawū al-arḥām legal heirs.

A qualitative approach based on library and case study research has been adopted to elaborate practices that fall under the purview of the Administration of Muslim Law Acts (AMLA), Chapter 3.

The current practice seems biased against, especially, women and spouses. It creates high dissatisfaction in the community, especially those affected by such practices. This paper elaborates on the practice of residual net estate distribution in Singapore and the contemporary practices of the four Sunni madh-habs – the Ḥanafī, Mālikī, Shāfiʿī and Ḥanbalī jurisprudential schools – in other countries.

In Singapore, Muslim law is defined and implemented by the civil court, not the Syariah Court or MUIS. The recommendation to change from the current classical practice by the Syariah Court and MUIS to the contemporary practice that is relevant to today’s context lies with the civil court and Government of Singapore. The choice for the Syariah Court and MUIS to adopt the contemporary practice as per Ḥanafī School by rule of the court or the government is beyond this research. Zayd ibn Thābit, Caliph Abū Bakr and a small number of companions held the view that the residue net estate asset must go to the bayt al-māl, the current classical practice. The contemporary practice adopted by Sayyidina ʿUthmān ibn ʿAffān, Jābir ibn Zayd and majority of the companions’ view, is not in favour of the residue net estate asset to go to the bayt al-māl; rather they view that it must be returned to the legal heirs.

Awareness in the community in the current controversial practice in Singapore when the residue net estate through the farāʾiḍ law was giving to bayt al-māl instead of returning to farḍ or dhawū al-arḥām in the absence of the ʿaṣabah legal heir as stated in the Inheritance Certificate issued by Syariah Court.

To understand the contemporary Muslim law and the practical and just application in today’s Singapore context as supported by the AMLA, Chapter 3.

This is the first study that challenges the current practice by the Syariah Court and MUIS in Singapore, thereby endeavouring to restore justice to the community.

Over the next decade, humanity is going to face big environmental problems, and considering these serious issues, businesses are adopting environmentally responsible practices. To put forward specific measures to achieve a more prosperous environmental future, this study aims to develop an environment-based perspective framework by integrating the Internet of Things (IoT) technology into a sustainable automotive supply chain (SASC).

The study presents a conceptual environmental framework – based on 29 factors constituting four stakeholders' rectifications – that holistically assess the SASC operations as part of the ReSOLVE model utilizing IoT. Then, experts from the SASC, IoT and sustainability areas participated in two rigorous rounds of a Delphi study to validate the framework.

The results indicate that the conceptual environmental framework proposed would help companies enhance the connectivity between major IoT tools in SASC, which would help develop congruent strategies for inducing sustainable growth.

This study adds value to existing knowledge on SASC sustainability and digitalization in the context where the SASC is under enormous pressure, competitiveness and increased variability.

This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions’ (AAOIFI) related to Islamic financing products by Islamic banks in Bahrain and Qatar.

The study measures compliance using disclosure indexes. The disclosure indexes include the three financial accounting standards of Murabaha, Mudaraba and Musharaka. The data are collected from the annual reports of 24 Islamic banks in Bahrain and Qatar over a period of 2012-2015.

The paper found that Islamic banks in Bahrain and Qatar comply with AAOIFI financial accounting standards related to Murabaha, Mudaraba and Musharaka. However, there was a level of non-compliance in both countries. In addition, it found that the extent of compliance had increased over the 2012-2015 period. Also, the Murabaha standard had the highest mean of compliance. Moreover, the results showed that the Islamic banks in Qatar tend to have more compliance of overall Murabaha and Mudaraba disclosures compared to the Islamic banks in Bahrain.

The findings are preliminary and highlight that the issue is of high interest to Islamic banks and AAOIFI. Hence, it requires a detailed follow-up to form a complete picture that would assist AAOIFI and regulators gear their policies toward better quality disclosure by Islamic financial institutions. Even though the findings are encouraging, future research is recommended to enforce compliance with the AAOIFI financial accounting standards.

This is a pioneer empirical study that focuses on the level and trend of compliance with AAOIFI financial accounting standards related to the Islamic financing products of Murabaha, Mudaraba and Musharaka standards, especially in Qatar. Additionally, it is the first study comparing between the only two Gulf Cooperation Council (GCC) countries, i.e. Bahrain and Qatar, that mandatory apply the AAOIFI standards.

This paper aims to attempt to present a number of higher purposes of Islamic law that include within their scope the preservation and protection of the natural environment. Such preservation is in the best interest of mankind.

The researchers have extrapolated evidence from the Qur’an and authentic traditions of the Prophet (PBUH) that afford a sense of certainty that Islamic laws contain operative or effective causes (illa) seeking the welfare of human beings and society.

The Qur’an and Sunnah have placed great importance on the preservation and protection of the environment. They have extolled the merits of treating the environment with care and compassion. Evidence of this can be found in authentic hadiths beginning with the Book of Purity and is found in many of the teachings concerning worship rituals and civic activities.

The researchers have attempted to present a number of higher purposes of Islamic law that include within their scope the preservation and protection of the natural environment. Such preservation is in the best interest of mankind. For this, the researchers have extrapolated evidence from the Qur’an and authentic traditions of the Prophet (PBUH) that afford a sense of certainty that Islamic laws contain operative or effective causes (illa) seeking the welfare of human beings and society.

The purpose of this paper is to study the differences in fatwa amongst official fatwa institutions in Malaysia comprising the State Mufti’s Departments (SMDs), the National Fatwa Committee Muzakarah (NFCM) and the National Bank Shariah Advisory Council (NBSAC) regarding the conditional gift issue and to propose a uniformed fatwa by taking an approach of celebrating views of all the official fatwa institutions involved.

The methodology used for this study is qualitative; data was collectedthrough library research and field studies.[AQ1] The library research was accomplished by examining books, statutes and related circulars, while field studies were conducted through unstructured interviews with eight Shariah (Sharia) officers and two academicians from SMDs, NFCM, NBSAC and public universities.

The findings of the study found that the conditional hibah (ruqba and 'umra) is valid as far as gifting is concerned, while the conditions pertaining to it are null and void. The findings also found that the concept of mura’ah al-khilaf and ma’alat al-af’al can be practised by applying conditional hibah to maintain maslahah, as provided under the concept of maqasid al-Shariah. Hence, this study proposed that formal fatwa institutions consisting of SMDs, NFCM and NBSAC issue a comprehensive guideline in contracting conditional hibah by providing an explicit provision on the recognised and different opinions about the said hibah.

The study analyses the differences of opinions of the official fatwa on conditional hibah issued by SMDs, NFCM and NBSAC based on the discipline of usul al-fiqh. It is found that conditional hibah is not allowed in Islamic law. It also found that conditional hibah granted by the NBSAC is not in adherence to the strict permission granted by Islamic law. Therefore, taking into consideration all the fatwas issued by the fatwa bodies, the researchers proposed to celebrate all official fatwas using the method of mura'ah al-khilaf and ma’alat al-af'al.

This chapter offers a preliminary investigation into the impact of the COVID-19 pandemic on consumer purchasing behaviour within the grocery retail industry and supports evidence that since the pandemic began at the end of 2019, there have been changes in the demands and behaviours of consumers (Donthu & Gustafsson, 2020). Previous research has reported that the pandemic resulted in retail consumers spending less and saving more (Jorda, Singh, & Taylor, 2020), as well as panic buying (Nazir, 2021), both of which initially contributed to the limited availability of goods. This preliminary study reports upon survey data collected from retail consumers and answers the question ‘What were the changes in consumer behaviour in the grocery sector as a result of the COVID-19 pandemic?’ Findings reveal that an increase in online shopping occurred more distinctly during the first of the UK’s lockdowns, which waned over time. Findings also reveal a lower shopping frequency, but higher shopping spends during lockdown, and that social distancing and discipline were key drivers of this behaviour change. Findings also reveal an intention to maintain a combination of new and old shopping behaviours and habits after lockdown, giving rise to the continuing importance of meeting consumers’ grocery needs online as well as in-store. This chapter further discusses the implications arising from the reported findings.

The effects of the COVID-19 pandemic on cities have transformed the lives of urban societies across the globe. One of such effects has been the redefinition of access and urban mobility patterns, exposing divides and inequalities along the lines of class, gender and social positions. In Latin America, long-term lockdowns and widespread containment-oriented restrictions have deepened already acute conditions of poverty and deprivation. Low-income and socially vulnerable households and individuals in countries such as Colombia find themselves unable, or in a disadvantaged position, to work from home, access goods and services securely and avoid transport modes that increase exposure to contagion. This chapter examines inequalities in urban mobility and access to essential opportunities in urban settings in Colombia, through data collected from 3,900 respondents to a web survey organised during the national lockdown in the country in April 2020. The chapter presents a Latent Class Analysis model exploring how intersecting differences in class, gender, ethnicity, age and other relevant socioeconomic characteristics, influence the degree of adaptability and capacity to adapt to the challenging conditions posed by COVID-19 for physical travel and carrying out everyday activities. Building on three distinct classes of mobility and access-related conditions, the chapter reflects on structural inequalities associated with Colombian cities’ urban form, functional and productive structures and its wide social gaps. The chapter builds on empirical findings to reflect on urban policy and discuss avenues for addressing social and spatial inequalities worsened by the pandemic.

Brand personality plays an important role in affecting customer satisfaction. The Muslim population is estimated to reach 30% of the world’s population, and it is considered as the fastest-growing religion in the world. To tap into this market, it is important to explore various aspects of business, in general, and marketing, in particular, from the perspective of Muslim consumers. The present research also attempts to do the same by proposing a conceptual model related to the brand personality of Islamic Banks, named, Islamic Banks’ Brand Personality (IBBP) and its impact on customer satisfaction.

This paper analyses the causal relationship that exists between the variables related to Islamic brand personality and customer satisfaction. For this purpose, data was collected quantitatively from 337 customers of different Islamic banks, through a self-administered questionnaire. The data analysis was conducted using SPSS and AMOS software. Factor analysis was performed to extract and decide on the number of factors underlying the measured variables of interest. Structural equation modelling was then used to examine the variables and the fitness of the proposed model.

The result revealed that five out of the total six hypotheses were supported. In this case, trustworthiness and Shariah compliance resulted in the strongest impact on customer satisfaction followed by sincerity and justice.

The positive significant impact of trustworthiness and Shariah compliance on customer satisfaction attests to the importance of these variables in the development of a strong brand personality in the context of Islamic banks. Policymakers of the financial industry in general and the Islamic financial service industry, in particular, may benefit from the findings of this study.

There is a dearth of research conducted on investigating the impact of brand personality-related variables on the Islamic banking sector. The present research did not only develop variables of IBBP but also empirically tested their effect on customer satisfaction. This paper, therefore, offers invaluable insight into IBBP with its impact on customer satisfaction.

The purpose of this paper is to investigate, from a thorough review of the literature, the role of metaverse-based quality 4.0 (MV-based Q4.0) in achieving manufacturing resilience (MFGRES). Based on a categorization of MV-based Q4.0 enabler technologies and MFGRES antecedents, the paper provides a conceptual framework depicting the relationship between both areas while exploring existing knowledge in current literature.

The paper is structured as a comprehensive systematic literature review (SLR) at the intersection of MV-based Q4.0 and MFGRES fields. From the Scopus database up to 2023, a final sample of 182 papers is selected based on the inclusion/exclusion criteria that shape the knowledge base of the research.

In light of the classification of reviewed papers, the findings show that artificial intelligence is especially well-suited to enhancing MFGRES. Transparency and flexibility are the resilience enablers that gain most from the implementation of MV-based Q4.0. Through analysis and synthesis of the literature, the study reveals the lack of an integrated approach combining both MV-based Q4.0 and MFGRES. This is particularly clear during disruptions.

This study has a significant impact on managers and businesses. It also advances knowledge of the importance of MV-based Q4.0 in achieving MFGRES and gaining its full rewards.

This paper makes significant recommendations for academics, particularly those who are interested in the metaverse concept within MFGRES. The study also helps managers by illuminating a key area to concentrate on for the improvement of MFGRES within their organizations. In light of this, future research directions are suggested.