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Wheat is the staple food in many parts of the world and bread is one of the most important products of wheat flour. There is a need for innovations in bread making to increase its shelf life and consumer's attraction. Fermentation is mostly done by yeast but it does not produce appreciable amounts of organic acids, which are required to enhance the shelf life of bread. The present study aims to determine the effect of bacterial and yeast culture blends on the quality and shelf life of sourdough bread and to observe the sugar utilization during fermentation.

Three treatments were made using different blends of bacterial cultures (homo‐fermentative and hetero‐fermentative) and baker's yeast compared with a control having only baker's yeast. Chemical analysis, sugar utilization (Sucrose, glucose and fructose) through high performance liquid chromatography, sensory characteristics (both internal and external) and microbial count (Bacterial and fungal count) for each treatment were conducted at different storage intervals.

The hetero‐fermentative bacteria i.e. Lactobacillus plantarum along with baker's yeast exhibited the best results regarding the utilization of sugars during fermentation (after 3 h of fermentation 0.0158 mg/ml sugar remained), objective evaluation of bread and its sensory characteristics. The bread prepared using the blend of hetero‐fermentative bacteria (0.5 per cent) and yeast (0.5 per cent) also showed greater resistance against bacteria (9×10¹ cfu/g after 60 h of storage) and mold (1.1 ×  10² cfu/g after 60 h of storage) growth.

Hetero‐fermentative bacteria along with baker's yeast can be utilized in sour dough to improve major bread characteristics. This study is a step further in improving the shelf life of sourdough.

Presently only baker's yeast is being used by bread industry for fermentation purpose but a blend of bacterial culture along with baker's yeast can give better performance for better quality and shelf life of the bread.

The present study was designed to enhance the nutritional and calorific value of food without affecting quality of final product with the use of emulsifiers. Lysine contents in potatoes are similar to animal protein and its flour can be utilized to overcome protein and calorie malnutrition.

Composite flours were prepared by substituting wheat flour with potato flour at 20 per cent, with guar gum 3 per cent and GMS at 0, 0.2, 0.4, 0.6, 0.8 and 1.0. The blends were subject to proximate analysis and calorific value determination. Naan prepared from composite flours were evaluated by panel of judges to access suitable level of supplementation.

Statistical analysis revealed significant decrease in moisture, protein, crude fiber while increase in the fat content of composite flour. Replacement of wheat flour by potato flour has non significant effect on the ash and carbohydrates contents nitrogen free extract (NFE). Moisture, protein and fat contents decreased significantly with the passage of time during storage while crude fiber, ash content and NFE were found to be non‐significantly affected by duration of storage. Potato flour at 20 per cent level of substitution along with 3 per cent guar gum and 0.6 per cent GMS was found to be acceptable by panel of judges having maximum acceptability of naan.

Potato flour supplementation can be done through roller flour mills or small scale grinders (chakki) to enhance the value of flour to be used by masses in order to overcome the protein malnutrition as quantity of potato flour protein is comparable to animal protein.

Presently potatoes are consumed as vegetable and during peak season processed into flour, starch and dried products. Potato flour is rarely used for the production of baked products in Pakistan. Potatoes are rich in starch, vitamin B₁, and vitamin B₂, ash content, fiber content and essential amino acids as compared to cereals. Thus potato flour can utilized to improve the energy status of masses. Research conducted was unique in its nature as effect of both storage periods was evaluated and the suitable levels of replacement of potato flour were investigated.

This study aims to find out the problems of family Takaful (Islamic Life Insurance) operations in Bangladesh and proposes strategies to overcome the problems.

Qualitative data were collected through interviews with 32 respondents from two family Takaful operators in Dhaka, Bangladesh.

The study finds a number of problems of family Takaful which relate to the government, Takaful company and the Shariah board. Lack of governing guidelines for Takaful companies in Bangladesh is causing numerous operational problems of family Takaful. To overcome these obstacles, the government should propose separate Act for Takaful. This requires support from the stakeholders along with Islamic scholars in the country.

It is anticipated that the findings and suggestions of the study will assist the policymakers in improving the situation of family Takaful companies particularly in Bangladesh.

If the proposed suggestions are implemented in Takaful companies, the problems facing Takaful will likely be solved and more people will take part in Takaful. This would contribute to developing the country economically, raise Islamic values and foster peace and harmony in the society.

Mainly, this study is based on the primary research that has been conducted in family Takaful companies in Bangladesh.

To design, control and evaluate photovoltaic (PV) systems, an accurate model is required. Accuracy of PV models depends on model parameters. This study aims to use a new algorithm called improved social spider algorithm (ISSA) to detect model parameters.

To improve performance of social spider algorithm (SSA), an elimination period is added. In addition, at the beginning of each period, a certain number of the worst solutions are replaced by new solutions in the search space. This allows the particles to find new paths to get the best solution.

In this paper, ISSA is used to estimate parameters of single-diode and double-diode models. In addition, effect of irradiation and temperature on I–V curves of PV modules is studied. For this purpose, two different modules called multi-crystalline (KC200GT) module and polycrystalline (SW255) are used. It should be noted that to challenge the performance of the proposed algorithm, it has been used to identify the parameters of a type of widely used module of fuel cell called proton exchange membrane fuel cell. Finally, comparing and analyzing of ISSA results with other similar methods shows the superiority of the presented method.

Changes in the spider’s movement process in the SSA toward the desired response have improved the algorithm’s performance. Higher accuracy and convergence rate, skipping local minimums, global search ability and search in a limited space can be mentioned as some advantages of this modified method compared to classic SSA.

The purpose of this study is to examine the impact of board diversity (e.g. education, gender, nationality and royal family members) on voluntary corporate social responsibility (CSR) disclosure for a sample of banks listed in the Arabian Gulf Council countries.

The authors use the Global Reporting Initiative guidelines to construct the CSR disclosure index. The empirical analysis is based on the data of banks listed in the Gulf Cooperation Council countries over the period 2011–2019. To tackle the potential issue of endogeneity, the authors apply the system generalized method of moments (GMM) estimation approach to investigate the relationship between board diversity and CSR disclosure index.

The findings of the analysis show that there is a significant relationship between board diversity and the level of voluntary CSR disclosure. Specifically, the authors find that diversity captured by the education level, nationality and the presence of royal family members on board is positively associated with the level of voluntary CSR disclosure while diversity captured by the gender of board members is negatively associated with the level of voluntary CSR disclosure.

The regulators, policymakers, stakeholders and the board of directors become aware of the diversity mechanisms that must be used to promote CSR practices in the banking sector of Arabian Gulf countries.

The authors extend the existing literature by providing empirical evidence on the association between board diversity and voluntary CSR disclosure practices of banks operating in the Arabian Gulf countries. This study also highlights that board gender diversity may have a different impact on voluntary CSR disclosure between developed countries and developing countries. This paper also provides preliminary evidence on the importance of education level, the presence of foreign and royal directors on board to influence CSR practices of banks operating in the Arabian Gulf countries.

This study aims to understand the impact of religiosity and acculturation to the global consumer culture (AGCC) on Muslims’ perception of luxury values. Prior results on the effect of religion/religiosity on luxury consumption and purchase intentions are inconsistent. Then, while AGCC is argued to affect consumers’ perceptions of luxury values, research in this area is scarce.

Based on an online questionnaire with 300 Kuwaiti respondents recruited from a paid consumer panel, the authors explore the relations between religiosity and AGGC on the one hand and luxury values on the other through linear regressions.

Religiosity enhances the perceived extended self, perfectionism, materialistic and sustainable value of luxury. AGCC enhances Muslims’ perception of all luxury values under study. Globalized Muslims mainly perceive luxury as means of self-identification.

The study is the first, to the knowledge, to investigate the impact of religiosity and AGCC on Muslims’ perception of luxury values. The authors propose an integrative set of luxury values that reflect both the social and personal value of luxury. The study focuses on Muslims in Kuwait; a potential luxury market that is under-investigated.

This study aims to investigate the micropolar fluid flow through a moving flat plate containing CoFe₂O₄-TiO₂ hybrid nanoparticles with the substantial influence of thermophoresis particle deposition and viscous dissipation.

The partial differential equations are converted to the similarity equations of a particular form through the similarity variables. Numerical outcomes are computed by applying the built-in program bvp4c in MATLAB. The process of flow, heat and mass transfers phenomena are examined for several physical aspects such as the hybrid nanoparticles, micropolar parameter, the thermophoresis particle deposition and the viscous dissipation.

The friction factor, heat and mass transfer rates are higher with an increment of 1.4%, 2.2% and 1.4%, respectively, in the presence of the hybrid nanoparticles (with 2% volume fraction). However, they are declined because of the rise of the micropolar parameter. The imposition of viscous dissipation reduces the heat transfer rate, significantly. Meanwhile, thermophoresis particle deposition boosts the mass transfer. Multiple solutions are developed for a certain range of physical parameters. Lastly, the first solution is shown to be stable and reliable physically.

As far as the authors have concerned, no work on thermophoresis particle deposition of hybrid nanoparticles on micropolar flow through a moving flat plate with viscous dissipation effect has been reported in the literature. Most importantly, this current study reported the stability analysis of the non-unique solutions and, therefore, fills the gap of the study and contributes to new outcomes in this particular problem.

The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility disclosure of firms listed on Tehran Stock Exchange (TSE); and second, to study the association between the level of corporate social responsibility disclosure (CSRD) and some of the audit variables such as audit fees, audit tenure and audit firm’ size.

The study population consists of 125 firms listed on the TSE during the years 2010–2015. Following Salehi et al. (2017), content analysis is used to measure the level of social responsibility disclosure, and hypotheses are performed using multiple regression analysis and R software.

The results represented that there is a positive significant relationship between a firm size and a firm age with the level of CSRD. However, there is a negative significant association between financial leverage and profitability with the level of CSRD. Given that CSRD is different among various industries and the type of industry can be an influential factor in CSRD, an industry type’ variable in the fourth hypothesis is of a type of index variable and has eight levels, of which the first level is ranked as the base level. Our findings showed that the level of CSRD at industries of machinery and appliances, production of metal products, food and beverage products, and textiles is lower than the baseline level (pharmacy). Nevertheless, companies in the fifth industry (mineral products) have a higher level of CSRD in comparison with the pharmacy industry. Moreover, the authors find that there is a significant positive connection between audit fees and CSRD. This implies that Iranian managers in an inflationary economy probably manage earnings when they provide more CSRDs, which leads to increase in the audit risk and audit fees.

Needless to say, the findings of this paper will have practical implications for investors, auditors and other users of financial statements. First of all, this study will aware them of the fact that when a country faces economic sanctions and most of its companies are in financial strain investors should not consider the firms engaging in corporate social responsibility activities to behave morally and provide transparent financial reports. Second, the results will convince auditors to be conservative toward the firms that are financially distressed, for audit risk of them will be high. Thus, policymakers should be cautious concerning directors’ opportunistic actions and increase monitoring to enforce social obedience.

The turning point of this research is related to the time period of research related to firms that have faced severe financial problems due to economic sanctions. In fact, the study revealed another aspect of CSRD that could have negative consequences when managers are in financial strain and take opportunistic actions.

This study aims to examine the effect of social reputation on the relationship between boards and foreign ownership on the quality of sustainability disclosure.

The sample of this study consists of publicly-traded primary and secondary sector companies in Indonesia for 12 years, from 2009 to 2020. This study uses panel model regression to generate its results. The disclosure data are hand-collected data sourced from annual financial and company sustainability reports.

Higher foreign board component companies report lower quality of sustainability disclosure, whereas companies that possess foreign ownership components report a higher quality of sustainability disclosure. This result is strengthened by obtaining consistent results tested with economic, social and environmental disclosure components. In addition, if the company has a good social reputation, it will strengthen the relationship of foreign ownership to the quality of sustainability disclosure.

These findings are relevant for policymakers, professional organizations and practitioners in Indonesia and other developing countries.

The moderating effect of social reputation on the relation of the foreign board and foreign ownership-quality of sustainability disclosure as this study does remain rare in developing countries. This study complements various research conducted in developing countries, such as Indonesia, by offering a new dimension. The results indicate that social reputation has a moderating role in determining the impact of foreign ownership on the quality of sustainability disclosure.

The purpose of this study is to examine the impact of board diversity (e.g. nationality, gender and educational level) on financial performance for a sample of banks listed in 11 countries in the Middle East and North Africa region.

This paper uses the system generalized method of moments estimation approach on the data of banks listed in the MENA countries over the period 2011–2018 to investigate the relationship between board diversity and financial performance. Also, the findings are supported by additional robustness tests, including ordinary least squares, fixed and random effect techniques.

The empirical results show that there is a significant relationship between board diversity and financial performance in banks. Specifically, the findings demonstrate that board diversity related to nationality has a significant positive impact on bank performance. The findings also show an insignificant association between gender and educational level diversity and bank performance. The robustness analysis supports the findings of the baseline model.

The study provides multi-country evidence on the importance of board diversity in the MENA region and it sheds light on possible tracks for future reforms aimed at enhancing the effectiveness of the board’s functions.

This paper extends the existing literature by providing empirical evidence on the association between board diversity and financial performance of banks in the MENA countries. This paper also provides preliminary evidence on the importance of board diversity to influence financial performance.