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This paper aims to examine the influence of accounting information system (AIS) success on planning process effectiveness (PPE) in small- and medium-sized enterprises (SMEs) of Yemen, a less developed nation (LDN).

This study developed a theoretical model based on IS success model (DMISS2003). The model’s components were tested using structural equation modeling via SmartPLS on a sample of 325 SMEs.

The empirical results imply that AIS success positively affects PPE if SMEs focus on AIS information quality, system quality, user satisfaction and usage.

This study focused on SMEs in Yemen. Thus, it can be expanded to include different other countries.

The results of this study could be considered by owners and managers of SMEs, policymakers and AIS designers/vendors. This study could provide them insight into the role of AIS success in promoting PPE in SMEs. This study could assist policymakers in analyzing the work of SMEs and assessing their success, referring to AIS. Moreover, knowing the most critical determinants of AIS success could direct designers’/vendors’ efforts toward upgrading and improving the present AIS.

Government policymakers in LDNs considering how to motivate SME development in their nation should be aware of the significance of AIS success and implementation among SMEs and its role in the nation’s economic development.

This research is one of the first that investigates the impact of AIS success on PPE in SMEs. Current literature largely lacks the investigation of such an impact, especially among SMEs in LDNs such as Yemen. Most AIS’s prior research focused on SMEs in developed nations, which may not fully apply to LDNs such as Yemen. Indeed, no existing literature is available where AIS success impacts PPE in SMEs of LDNs. In this respect, this study claims its uniqueness.

The objective of this study aims at reviewing a synthesis of the economic impact of the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide directions for future research. There are significant evidences of adopting a high-quality set of harmonised accounting standards (i.e. IFRS) fosters trade and foreign direct investment (FDI), financial transparency, and comparability and reduces information asymmetries. From the extensive structured review of literature using the Scopus database tool, the study reviewed 108 articles, and in particular, the topic-related 41 articles were analysed. Seven journals contribute to 39% of the articles (The Accounting Review; European Accounting Review; International Journal of Accounting; Journal of Accounting Research; Revista Espanola de Financiacion y Contabilidad; Asian Review of Accounting; and International Journal of Economics and Management). However, most of the cited journals were Journal of Accounting Research, The Accounting Review, European Accounting Review, and International Journal of Accounting (Armstrong, Barth, Jagolinzer, & Riedl, 2010; Brüggemann, Hitz, & Sellhorn, 2013; Christensen, Lee, & Walker, 2007; Daske, Hail, Leuz, & Verdi, 2008, 2013). Most of the studies did not use any theory, and most of the articles utilised quantitative approach. The study calls for future research on the theoretical impactions on the economic impact of IFRS implementation in a country-specific study, cross-country study, and global study. Future studies should also focus on the policymaking agenda for the local and international standard setters.

The purpose of this paper is to assess and analyse the level of voluntary disclosure practices in the annual reports of Kuwait Stock Exchange (KSE) listed firms and explore the association between corporate governance mechanisms and voluntary disclosure practices.

Panel data analysis was undertaken over a period from 2005-2008 with an aim to examine the influence of corporate governance mechanisms on voluntary disclosures made by 52 listed firms in their four years of annual reports. An unweighted voluntary disclosure index has been used for hand-collecting data from annual reports.

The findings show that the mean voluntary disclosure level over the four years is 23 per cent. Four out of eight corporate governance mechanisms examined found to be significantly associated with the level of voluntary disclosure, three negatively, one positively. Cross directorship, board size and role duality are negatively related to voluntary disclosure, while government ownership is positively related to voluntary disclosure. In contrast, the proportion of non-executive directors, family members on the board, the presence of an audit committee and the presence of the ruling family on the board have an insignificant influencer on voluntary disclosure practices.

The study provides an assessment of KSE-listed firm voluntary disclosure practices and its determents and highlights that that corporate governance attributes affect the voluntary disclosure practices of KSE-listed firms.

The findings of this study contribute to the arguments concerning the role of corporate governance mechanisms in improving the level of disclosure and information transparency.

Ostracism is being socially ignored or excluded by others. Ostracism leads to serious psychological distress and health issues in the young adults being ostracized. However, there are no psychometrically designed instruments to measure this phenomenon in young adults. This study aims to develop a scale that measures ostracism efficiently and establishes the scale’s psychometric properties.

The research design used for the study is “a mixed-method study using non-experimental research with an exploratory sequential approach and instrument development design.” For the formation of the item pool, theoretical evidence was collected and focus group discussions were conducted. Afterward, content validity was established with the help of subject matter experts, followed by Velicer’s minimum average partial method and maximum likelihood factor analysis to form the instrument’s factorial structure.

Velicer’s minimum average partial method and maximum likelihood factor analysis made two factors as follows: ostracism experience and psychological effect. The instrument developed has a high value of alpha reliability i.e. a = 0.97 and a = 0.96, a = 0.92 for the subscales, respectively.

The sample used for the research was enough to run the analysis, but future studies can go for a more extensive and more diverse sample. The sample was based solely on university students. The current research focused only on the target of the phenomenon, and the whole research process was conducted online because of the Covid-19 pandemic going on. The scale developed can be used in several settings to find out if the individual is being ostracized or not.

The scale’s most important implication is in the colleges and universities where young adults are found and face this problem daily. Likewise, psychologists can also use it in clinical settings. The other important implication of this scale is that it is opening a route to future research as different variables can be studied in ostracism such as depression, physical health and anxiety.

Ostracism is a hidden evil in societies that is not usually talked about. When people are not given equal importance in groups or settings, it leads to serious psychological issues in those individuals. This scale will in the identification of the problem that will lead to a proper solution to this evil.

This work is original and not copied from anywhere. The research was conducted with the sole purpose of developing a scale on the ostracism experiences in young adults. The data is collected in the form of online surveys. The current scale is an attempt at developing a more reliable and valid scale that can be used in social settings.

This paper focuses on the reliability of the solder joint after the self-alignment phenomenon during reflow soldering. The aim of this study is to analyse the joint quality of the self-alignment assemblies of SnAg alloy solder joints with varying silver content.

The shear strength assessment was conducted in accordance with the JIS Z3 198-7 standard. The standard visual inspection of IPC-A-610G was also performed to inspect the self-alignment features of the solder joint samples. Statistical analysis was conducted to determine the probabilistic relationship of shear strength of the misalignment components.

The results from the mechanical reliability study indicate that there were decreasing trends in the shear strength value as misalignment offset increased. For shift mode configuration in the range of 0-300 µm, the resulting chip assembly inspection after the reflow process was in line with the IPC-A-610G standard. The statistical analysis shows that the solder type variation was insignificant to the shear strength of the chip resistor. The study concluded that the fracture occurred partially in the termination metallization at the lower part of the chip resistor. The copper content of the joint on that area shows that the crack occurred in the solder joint, and high silver content on the selected zone indicated that the fracture happened partially in the termination structure, as the termination structure of the lead-free chip resistor consists of an inner layer of silver and an outer layer of tin.

This study’s findings provide valuable guidelines and references to engineers and integrated circuit designers during the reflow soldering process in the microelectronics industry.

Studies on the effect of component misalignment on joint mechanical reliability are still limited, and studies on solder joint reliability involving the effect of differing contents of silver on varying chip component offset are rarely reported. Thus, this study is important to effectively bridge the research gap and yield appropriate guidelines in the potential industry.

This study aims to develop a cause-effect relationship between criteria that contribute to water security using the Intuitionistic Fuzzy-Decision-Making Trial and Evaluation Laboratory (IF-DEMATEL) method. Differently from the typical DEMATEL which utilizes crisp numbers, this modification introduces intuitionistic fuzzy numbers (IFNs) to enhance judgments in a group decision-making environment. In particular, the linguistic variables used in IF-DEMATEL are defined using the concept of three-tuple of IFNs.

Data with the linguistic variable “influence” were collected from a group of experts in water security via personal unstructured interviews. Seven water security criteria are considered in this study. Computational software was employed to execute the computational procedures of the IF-DEMATEL method. It is anticipated that by taking into account the hesitation degree of IFNs will reflect the scenario in real life, which could lead to precise decision-making.

The results show that “Over-Abstraction”, “Saltwater Intrusion” and “Limited Infrastructures” are the cause criteria that contribute to water security. In addition, the relationship map of influence shows that “Water Pollution” and “Rapid Urbanization” are the most vulnerable criteria as these two criteria are most easily affected by other criteria in a unidirectional relation.

It is anticipated that these findings will serve as useful references for water security management and policymakers.

The present study makes a noteworthy contribution to the modification of DEMATEL where three-tuple of intuitionistic fuzzy numbers are considered in the computations. The present study also provides additional evidence with respect to factors that contribute to water security.

This chapter provided systematic and comprehensive analysis on trawl fisheries management and conservation measures in the Straits of Malacca. Detailed analysis is conducted on Malaysian fishery management framework particularly domestic country's trawl fishery status, legal structure, input-control strategies, ecosystem protection plan, pollution, law enforcement, and complementary measures that designed to reduce and prevent overfishing in the exclusive economic zone (EEZ) of Malacca Straits. Gaps and challenges found in existing trawl fisheries literature are presented followed by recommendations for improvement in the management and conservation of trawl fisheries.

Many scholars have primarily disregarded employee motivation in the context of Western and Islamic ideas. To better understand employee motivation, this paper aims to explore a novel approach of fusing McClelland’s needs theory (i.e. achievement, power and affiliation) with Maqasid Shariah.

This study adopts a theoretical research design. There will be a thorough literature study of McClelland’s theory, Maqasid Shariah, and employee motivation. Qualitative content analysis is used to examine and compile pertinent ideas. To give a thorough framework for comprehending employee motivation from both Western and Islamic ethical viewpoints, McClelland’s theory and Maqasid Shariah are integrated.

This paper has conceptualized the integration of Maqasid Shariah’s five requirements with McClelland’s need theory. It is suggested that Maqasid Shariah and McClelland’s need theory be combined to understand employee motivation. For employees, the integration of McClelland’s need theory and Maqasid Shariah entails developing a work environment that attends to their many needs, is consistent with Islamic principles, encourages justice and equity, supports both professional and personal development and promotes social responsibility. By combining McClelland’s need theory and Maqasid Shariah, 15 propositions are developed to explain employee motivation. The study offers a measurement index to explain employee motivation based on the two theories.

The integration of McClelland’s theory of need and Maqasid Shariah offers expected positive implications. By considering the cultural and religious context in Islamic societies, researchers can adopt a more sensitive approach to studying motivation. This blend provides a holistic understanding of motivation, incorporating individual needs and broader ethical dimensions. Studies may explore the impact on prosocial behavior, organizational values, leadership practices and employee well-being. Understanding the alignment between personal motives and ethical principles can benefit organizations in diverse workplaces, emphasizing long-term sustainability and fostering employee engagement and commitment.

The integration of McClelland’s theory and Maqasid Shariah shows the potential implications to increase employee motivation. This study contributes significantly to Maqasid Shariah theory in business research by guiding ethical decision-making aligned with Islamic values, fostering inclusive workplaces and offering strategies for boosting employee morale. It emphasizes ethical practices, legal compliance and community engagement, while also encouraging sustainable business models that consider societal well-being and the environment.

This paper provides its unique value by being among the first to integrate McClelland’s theory and Maqasid Shariah and providing an innovative approach in developing a new measurement index in the context of employee motivation.

In recent years, effective leadership initiatives have been emphasized in the healthcare industry all over the world. This paper aims to examine contemporary healthcare development in the Kingdom of Saudi Arabia (KSA) and prescribe four essential policy dimensions to its leadership, depicting the imperative needs for direction, integration, revision, and evidence – the “DIRE needs” approach.

The paper reviews literature on the contemporary KSA health system and provides guidelines for policy reforms vis‐à‐vis the emerging challenges.

First, the paper offers a conceptual model to examine the ongoing and future health policy development of the KSA. It identifies four key policy dimensions – direction, integration, revision, and evidence and links these to the scope of broader health sector reforms. Second, it characterizes these dimensions as key initiatives for health resource capacity and infrastructural development, essentially the primary health care, which need to be taken up by KSA mainstream health services leadership. Third, it underlines the importance of integrating institutional research and information systems for evidence‐based policy‐making and practicable implementation. Fourth, it offers a social science research perspective to the need for multi‐dimensional health policy reforms in the KSA.

This paper opens up KSA health leadership initiatives that may be viewed as the DIRE needs, to be mainstreamed in the domains of policy and strategic planning, research and development, and healthcare management practices.

Social research in KSA health policy and planning is rare. This paper introduces a context‐specific multi‐dimensional model that provides critical insights into challenges and complexities that the Saudi health leadership must attend to. It defines a set of four essential benchmarking dimensions for guiding future policy reforms.