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The aim of this paper is to compare the audit and accountability arrangements of Supreme Audit Institutions (SAIs) internationally.

Building on a theorisation of regulatory space, extended by new audit spaces of public audit, the scope of the research is the 196 SAIs that are full members of the International Organization of Supreme Audit Institutions (INTOSAI). The study is based on documentation review, workshops with a steering panel, a survey of all SAIs (response rate of 64%, being 125 of 196 members), workshops with the seven regions of INTOSAI and discussion at Congress.

The paper suggests that the audit and accountability arrangements for SAIs is underpinned by INTOSAI's global voice, a country's regulatory space and a SAIs organization, capacity and scope that are themes used to structure the comparison. The results show there is diversity in the organization, capacities and scope of SAIs, but also an opportunity for recognising the positive potential of INTOSAI in fulfilling its global voice leveraged from the results of its work with its regions and members.

This is the most comprehensive research study of SAIs and the research underpinning this study enables SAIs to compare themselves regionally and internationally.

This chapter discusses the use of an extended stage model for the evaluation of the adoption of e-business in small and medium-sized enterprises (SMEs). Empirical studies of e-business adoption are rare in Middle Eastern and developing countries and the chapter provides valuable insight into this region, by presenting an account of the use of the extended stage model to explore the level of e-business adoption among Yemeni SMEs.

In making this examination, the challenges and opportunities that accompany e-business adoption are revealed. The internal drivers and barriers, such as finance and skills, are recognised along with the external factors that include infrastructure and legislation. It also provides valuable insight into the macro-level sociopolitical determinants of e-business adoption that have not previously been appreciated; the study was undertaken during the Yemen Civil War in 2016.

Current adoption models imply that organisations adopt technologies in a linear fashion, gradually increasing complexity and capability. This study makes an important contribution by recognising that there are multiple points at which SMEs may ‘enter’ the technology-adoption ladder.

The purpose of this paper is to discuss the formal workplace learning situation in Nepal and argue that workplace learning is not in priority in Nepali Technical and Vocational Education and Training (TVET) despite a regular policy emphasis.

Data were gathered using both desk-based review of pre-diploma and diploma-level curricula and semi-structured interviews with eight employers and six technical school principals. Coded themes were interpreted in the meaning-making process.

Workplace skills learning in Nepal has remained a neglected agenda. Despite some successful implementation practices and policy recognition, it is stagnated. Employers expect skills in graduates relevant to their demands. However, unfortunately, there needs to be more trust for a culture of shared responsibilities among employers and TVET providers for arranging the provisions so that the learners can acquire the skills that the employers need. There is a blaming game between them, which has ultimately resulted in the poor arrangement of workplace learning.

TVET providers’ and employers’ engaged participation in recognizing and developing workplace learning for making the learning as per the needs of the world of work could benefit them and also support students to upgrade and acquire employability skills.

This paper is based on empirical data and contributes new knowledge in academia which is still rare in the context of Nepal.

This research aims to explore the possibility of raising and adjudicating Shari'ah issues in Islamic financial contracts before the secular courts with specific reference to the UK and Malaysia.

This is a legal research, and therefore, the paper uses the qualitative research methodology whereby a content analysis, in-depth case study, and library-based research were mainly used.

Shari'ah issues raised before the UK courts, and arguably, before the secular courts in other Western jurisdictions, would not be adjudicated and enforced. English courts, in particular, would decide Islamic financial contracts according to the English law, disregarding Shari'ah issues. Conversely, Shari'ah issues raised before Malaysian civil courts would be duly adjudicated and enforced. The civil court is bound, by the new Central Bank of Malaysia Act 2009, to refer those issues to the Shari'ah Advisory Council of the Central Bank of Malaysia for them to be ascertained. The subsequent ruling of the SAC is binding on the courts.

The Malaysian model for the adjudication of Shari'ah issues in Islamic financial contracts is very effective. Therefore, the research proposes to the parties in international Islamic financial contracts to choose Malaysian law as the law of reference and Malaysian courts as the forum for settlement of disputes. The Malaysian model, being already tested, can also be successfully exported to other countries wishing to introduce or develop Islamic finance.

In today’s digital age, technology is advancing at an unprecedented pace, and businesses that fail to keep up risk falling behind their competitors. This requires not only investing in technological resources but also creating a culture that values and encourages women in technological learning and innovation in the tourism and hospitality sector. This study aims to investigate the consequences of organizational learning on firm innovation directly and indirectly with cultural and technological perspectives.

The study carries out a quantitative approach, and data is collected from 398 women entrepreneurs from Thailand’s tourism and hospitality sectors. The statistical software Smart-PLS was used to analyze the data.

The findings revealed that organizational learning (the learning orientation and learning process) significantly influence firm innovation and organizational culture. Organizational culture also significantly mediates learning orientation, learning process and firm innovation, while learning leadership was found to be insignificant in relationship with organizational culture and firm innovation. However, technological knowledge has a significant moderating influence between organizational culture and firm innovation.

This study’s focus on the role of learning practices among women-owned small medium enterprises is a valuable contribution to the literature on innovation and entrepreneurship. These provided dimensions that can be helpful for women entrepreneurs to enhance firm innovation. The study shed light on the importance of diverse kinds of learning practices that change the patterns of innovation. This study also provides directions to practitioners to develop and implement business innovation strategies from women’s perspectives.

This study aims to investigate the direct impact of knowledge sharing (KS) and functional flexibility (FF) on innovative work behavior (IWB) of small medium enterprises (SME’s) employees. This study also observes the mediating role of FF in the connection between KS and IWB.

This study adapted a quantitative methodology and used the cross-sectional data. Data were collected from the 751 workers of SMEs to validate the mediation model.

Results reveal that KS and FF significantly affect IWB in SME’s workers. The findings also reveal that FF acts as a mediator between KS and IWB link.

The live experience of currently working employees shows that IWB is dependent of employees' KS and FF. Moreover, this study contributed to the streams of knowledge management and organizational innovation perspective by emphasizing upon the mediating mechanism of FF.

Computer technology in libraries has revolutionised the concept of rapid and accurate information services. In Pakistan, though, computer technology is new and is being successfully introduced in all types of libraries and information centres. This article reviews the literature on the use of computers in Pakistan’s libraries. The literature includes monographs, journal articles, reports, etc. published inside and outside Pakistan, discussing information technology, specific library applications, the activities of individual libraries and automation education. The need for library automation and the problems faced by Pakistani professionals in this respect are also discussed.

The purpose of this paper is to analyze a mathematical model for the time-dependent flow of non-Newtonian Williamson liquid because of a stretching surface. The mathematical formulation of the current model is accomplished from the momentum, energy and concentration balances by assuming a laminar, two-dimensional and incompressible flow subjected to a variable magnetic field. The study further aimed at discovering the possible effects of temperature-dependent thermal conductivity on the heat transfer characteristics.

In addition, a first-order chemical reaction is considered between the fluid and chemically reacting species. The governing transport model for Williamson fluid has been altered to ordinary differential equations via appropriate dimensionless parameters. These basic non-dimensional partially coupled differential equations of fluid motion are solved by an efficient Runge–Kutta–Fehlberg integration scheme along with the Nachtsheim–Swigert shooting technique.

It is found that the velocity slip parameter has a reducing impact on the skin friction coefficient. Moreover, we noticed that the Hartmann number and variable thermal conductivity parameters show prominent impacts on the velocity and temperature fields. It is also perceived that the fluid temperature shows an increasing trend with uplifting values of variable thermal conductivity.

No such work is yet published in the literature.

The purpose of this paper is to develop a preventive maintenance (PM) model that encounters the problems of traditional methods of conducting PM within high component/machine variety environments.

A new platform to conduct planning of the PM actions by using clustering based on the Group Technology concept to create PM virtual cells of equipment/machines is introduced. A real case study at Arab Potash Company was used to illustrate the model. The component/machine variety that requires PM at the considered company is in thousands of items.

PM for high component/machine environments are not enough addressed in the literature. The concept of clustering and similarity coefficient was used and found very useful to model this situation.

The proposed procedure will assist maintenance managers/engineers in too many ways. It will help to optimize the inventory of the spare parts, and to create standard process plan for executing the preventive maintenance operation.

This paper presents a new procedure to implement preventive maintenance in high component/machine environments using clustering technique concept. Models that address this concept are rare and very limited in the literature.

The purpose of this paper is to investigate how cultural values influence the entrepreneurial process. It conceptualises the relationship between post-materialistic values and entrepreneurial intention to explain low entrepreneurial activity.

The study was conducted in Saudi Arabia with non-entrepreneurs. An online survey returned 405 valid questionnaires, representing a 27 per cent response rate. The data were analysed using partial least structural equation modelling.

The paper identifies key factors that explain the influence of changing cultural values on entrepreneurial activity. The results show that post-materialistic values influence entrepreneurial intention by decreasing desirability and entrepreneurial self-efficacy.

The study conceptualises the interplay between cultural values and entrepreneurial intention in Saudi Arabia. Further insights can be developed by comparing Saudi Arabia with other countries. The study was conducted as a “snapshot” of the current situation of entrepreneurship in Saudi Arabia with a cross-sectional survey design.

The paper holds important implications for entrepreneurship educators when addressing unsupportive cultures for entrepreneurial activity. Cultural and motivational approaches are suggested. While the former focuses on aspects that encourage the desire and confidence to start a business, the latter involves encouraging setting venture creation as a goal.

Previous studies indicated that post-materialistic values negatively influence entrepreneurship; this paper contributes further by exploring how this relationship manifests by exploring the intervening factors between post-materialistic values and entrepreneurial intention. It advances entrepreneurship research by investigating deep assumptions underlying the formulation of entrepreneurial intentions. It also responds to the need to understand the difference in the levels of entrepreneurial activity across countries.