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The study explores the existing Shariah audit practice of Islamic banks (IBs) in Bangladesh aiming at providing suggestions for improvements on the detected shortfalls in the relevant areas.

This research applied a qualitative method, and data were collected through conducting semi-structured interviews in Bangladesh. A total of 17 interviews were conducted for accomplishing the research objectives.

The study finds that there is no comprehensive Shariah audit manual in the current operation for IBs in Bangladesh, and as such, the requirements of their Shariah compliance remain a big question. Although the Shariah audit is conducted within IBs, and the Shariah audit officers or Shariah officers inspect necessary documents while conducting the Shariah audit, they only cover 10–20% of total investments and transactions. Based on the findings of this study, it is recommended that the Shariah auditing tasks should broadly cover at least 80% of the investment portfolios, documents and financial contracts and activities.

The findings of this research are expected to significantly contribute to the regulatory authorities concerned in Bangladesh and beyond, which include the suggestions that IBs can adopt to strengthen their Shariah governance system. The study also pinpoints that in the current system, Shariah auditors' roles are somehow limited in examining and checking the investment sides with a minimal portion (10–20%), for which they are unable to perform their responsibilities in a befitting manner to provide assurance services and overall Shariah compliance of IBs activities.

This study explores the current Shariah audit systems and provides recommendations to improve the existing systems which will be beneficial for Islamic banks of Bangladesh.

To the researchers' knowledge, perhaps this is the first research of its kind which seeks to explore the current Shariah audit practice in Bangladesh qualitatively, and it provides some practical suggestions for making the necessary developments of the current audit process of IBs. In addition, there are no empirical studies in the entire Emerald insight publishers and Scopus database regarding Shariah audit practices. The study contributes to the agency, stakeholder and legitimacy theories by exploring the Shariah audit of IBs.

Purpose: Human capital development strategies and components in hospitality are covered in this chapter. This study examines hospitality human capital development, including training, leadership, technology integration, staff well-being, diversity, equality, and inclusion (DEI).

Design/methodology/approach: This chapter uses secondary data from the relevant research article literature. The design shows how human capital development techniques affect hospitality. This study addresses human capital development needs in the hospitality business as technology becomes increasingly essential.

Findings: Hospitality worker adaptation and flexibility for human capital development, including wellness efforts for work–life balance, are discussed in the chapter. The results also address recognition and incentive systems to foster a healthy hospitality workplace culture that supports employee human capital development.

Research limitations: Human capital research in hospitality is minimal. Future research should examine additional human capital determinants affecting hospitality sector success and their relevance in varied settings for global hospitality and tourism growth.

Practical implications: This study can help hospitality and tourism stakeholders, policymakers, and local communities improve the symbiotic relationship for human capital development. Practical implications emphasise the necessity of inclusive development initiatives that empower hospitality communities and maintain global hospitality and tourism.

Originality/value: This study examines how human capital development affects hospitality, particularly tourism. The novelty is studying development strategies as drivers for good change, teaching sustainable global human capital development in international tourism.

Anisotropic conductive film (ACF) offers miniaturization of package size, reduction in interconnection distance and high performance, cost‐competitive packaging and improved environmental impact. However, a major limitation for ACF is the instability caused by thermal warpage. The purpose of this paper is to study the effects of thermal warpage on contact resistance in real time i.e. make online measurements of contact resistance fluctuations while the assembly undergoes thermal shock.

The ACF assemblies are subjected to thermal cycling with different temperature profiles that have peak temperatures either below or above the glass transition temperature (T_g) of the ACF. The flex substrate used was made of polyimide film, with Au/Ni/Cu electrodes and a daisy‐chained circuit matched to the die bump pattern. The ACF used was based on epoxy resin in which nickel and gold‐coated polymer particles are dispersed. A comparative study was carried out on the results obtained.

The results showed that the glass transition temperature (T_g) of the ACF material plays an important role in the high temperature contact resistance. Above T_g, the ACF matrix becomes less viscous, which reduces its adhesive strength and allows the bumps on the chip to slide away from the pads on the substrate. Even though a flex substrate was used in this study, the sliding effect is severe at the corner bumps of the chip, where cumulative forces are generated due to the thermal expansion mismatch. For every thermal cycling profile, there is an incubation period encountered from this work that would have a significant impact in the application of ACF. After the incubation period the contact resistance increased rapidly and the assemblies were therefore no longer reliable.

The work in this paper focuses on contact resistance changes during thermal shock. The paper discusses the reliability issue of ACF during thermal warpage, which is useful to industries using ACF for flip‐chip assemblies.

The purpose of this paper is to explore the question “Why is Shariah Governance Framework (SGF) important for Islamic banks?”

A semi-structured face-to-face personal interview is used to accomplish the research objectives. This study has collected data from the concerned bodies related to Shariah Governance (SG) from the central bank and Islamic banks of Bangladesh.

This study states SG as a process of confirming Shariah compliance in the overall functions of the Islamic banks, while Shariah denotes some rules, regulations, guidelines, objectives and directions to enhance accurate functions and activities, which are solely based on Shariah principles. SGF is important for Islamic banks to implement Shariah principles, confirm Shariah compliance and monitor the functions of the banks. Besides, it is needed for a well, efficient, effective, profitable business and higher performance and, finally, to eliminate the confusion among the management, executives, conventional bankers and banks.

This study significantly contributes to the national and global regulatory bodies by providing evidence that why do Islamic banks and financial institutions require a sound SGF. It is recommended that there should be a sound and robust SGF to protect and fulfill the interest, expectations and demands of different stakeholders, which can easily draw their attention, intention and interest.

This is the first research that extends the literature of Islamic banking and SG by highlighting the importance of SGF. This study claims that to be a complete Islamic bank as well as protecting the unique identity from the general banks and corporate governance system, SG manual is required.

The purpose of this paper is to understand the determinants affecting the adoption behavior of eCourier services and to establish a moderating role of resistance to change between behavioral intention and actual usage behavior.

Data were collected through a survey questionnaire that was distributed to the eCourier users. A total of 260 collected data were analyzed by using structural equation modeling.

The results of the study demonstrate that all the factors considered for the study have a significant impact on the adoption of eCourier except social influence and customer service. The results also confirm that there is no moderating effect of resistance to change in the relationship between behavioral intention and actual usage.

This research provides theoretical contribution by extending the practical knowledge focusing on the adoption intention of eCourier, and actual usage behavior using Unified Theory of Acceptance and Use of Technology model—a pertinent and unresearched topic in the existing literature that presents a number of potential avenues for further study.

This study provides a general understanding of consumers in underdeveloped nations and advances earlier research on the usage of e-commerce in the courier sector.

The purpose of this paper is to understand whether or not factors that impact the performance–innovation nexus differ from one percentage level of performance to another among small- and medium-sized enterprises in regional Australia, with a specific focus on e-innovation by strategic and non-strategic firms in the agricultural sector and in other industries.

Researchers implicitly assumed that the performance–innovation relationship is uniform across high-level, mid-level and low-level performing small- and medium-sized enterprises. In this study, the authors analysed performance at different percentage levels.

The findings indicate that the levels of small- and medium-sized enterprises performance have a significant difference in terms of the factors influencing their performance. The industry may be a determinant of performance, which is similar in the case of the topmost performers in the non-agricultural sector. The major findings of this study are as follows: the performance–innovation relationship differs by the percentage level of small- and medium-sized enterprises performance; and Solow’s productivity paradox exists at the firm level.

The authors recommend that rural policies should target low-performing firms. Moreover, researchers should adopt methodologies that shed light on the differences in the performance–innovation nexus across performance levels rather than one-size-fits-all methodologies that are often adopted.

The major contributions of this study are that the performance–innovation relationship differs by the level of small- and medium-sized enterprises performance, and Solow’s productivity paradox exists at the firm level.

This study aims to determine the direct and indirect effects of Islamic spirituality on organizational citizenship behavior (OCB) Islamic perspective (OCBIP), identifying the role of spiritual and marketing strategy at work and organizational commitment to mediate the effect of Islamic spirituality on OCBIP.

The research population is all employees of Sidoarjo BRI Syari'ah Branch Office. Total sample involves 130 fulltime employees. Proportional random sampling technique is a selected technique. Data is collected directly from respondents. The analysis used in this study uses Partial Least Square.

The research results show that Islamic spirituality has no direct effect on OCBIP. Spiritual at work mediates the effect of Islamic spirituality on OCBIP; organizational commitment mediates the effect of Islamic spirituality on OCBIP.

The OCBIP variable is used as the originality in this study. Another finding in this research is the marketing strategy of sharia-based companies. There has not been a comprehensive examination of the influence of Islamic spirituality and marketing strategies on OCB with spirituality at work and organizational commitment as a mediating variable. This Islamic perspective is very important considering the majority of Indonesian citizens are Muslims.

The purpose of this paper is to investigate the effects of addition Co nanoparticles on the characteristic properties of Sn‐3.8Ag‐0.7Cu solder.

Cobalt (Co) nanoparticles were added to Sn‐Ag‐Cu solders by thoroughly blending various weight percentages (0‐2.0 wt%) of Co nanoparticles with near eutectic SAC387 solder paste. Blending was done mechanically for 30 min to ensure a homogeneous mixture. The paste mixture was then reflowed on a hot plate at 250°C for 45 s. The melting points of nanocomposite solder were determined by differential scanning calorimetry. Spreading rate of nanocomposite was calculated following the JIS Z3198‐3 standard. The wetting angle was measured after cross‐sectional metallographic preparation.

No significant change in melting point of the solder was observed as a result of Co nanoparticle addition. The wetting angles of the solder increased with the addition of nanoparticles, while the spreading rate decreased. Although the wetting angle increased, the values were still within the acceptable range. Scanning micrograph observations revealed that the as‐solidified microstructure of the composite solder was altered by the addition of Co nanoparticles. Microhardness of the solders slightly increased upon Co nanoparticles addition to SAC387.

The paper demonstrates that a simple process like paste mixing can be used to incorporate nanoparticles into solder.

The purpose of this study is to investigate the mechanisms of degradation of aluminum metallization under conditions of thermal shock caused by rectangular current pulses (amplitude j < 8 × 10¹⁰ A/m², duration t < 800 μs).

The results were obtained using oscillography and optical microscopy and through the construction of an empirical model of the thermal degradation of metallization systems.

Initially, for the authors’ studies, they deduced an equation that associated the depth of melting with the parameters of a current pulse.

The authors were able to observe effects only in systems with appropriate adhesion of the thin metal films. For the systems with bad adhesion, the main mechanisms of degradation were associated with the melting of the metal, the formation of melted drops (up to 20 mcm in size) and the movement of these drops along the electrical field due to the electrocapillary effect.

The mechanisms the authors studied could only occur in high-power semiconductor devices.

The principal mechanism of melting of a metallization track is linked to the heat dissipation at the interface of solid and liquid phases under conditions of thermal shock. The authors estimated the mechanical stresses in subsurface layers of silicon in the proximity of a non-stationary thermal source. The authors’ results show that the mechanical stresses that are strong enough to form dislocations emerge with current flow with power measuring approximately 0.7 Pkr.

The purpose of this paper is to show whether pressure-induced partnerships do impact the link between stakeholder pressure and firms’ CSR attitude. The veracity that stakeholder pressure and firms social attitude issues have been extensively covered in three interrelated literature, namely, corporate social responsibility (CSR), partnership and stakeholder management, is widely recognised. However, to date, efforts to investigate conditions under which partnerships initiated through stakeholder pressures help to impact firms’ CSR attitudes either as per their request or in a more balanced way, have rarely been explored.

Empirically, this paper adopts quantitative research approach (hierarchical multiple regression) to build a case that pressure-induced partnership is one such key driver that shapes firms’ CSR attitude.

Study results show that firms’ CSR attitude can only add value if these activities and firm reputation are aligned with meaningful pressure-induced partnerships.

The study’s methodological approach (hierarchical multiple regression) stands tall in studies that explore drivers that shape firms’ CSR attitude. The paper concludes with theoretical and managerial implications for future studies.