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This study explores the influence of the coronavirus disease 2019 (COVID-19) career experience on the investment behavior and risk tolerance of chief executive officers (CEOs). Specifically, this study focuses on CEOs' abilities to allocate financial assets and maintain solvency.

This study adopts a comprehensive approach to analyze financial assets and asset-to-liability ratios. Financial data and individual information of CEOs from listed companies are collected from 2020Q1 to 2021Q4, along with statistics on confirmed COVID-19 cases. Instrumental and alternative variables are used to examine the robustness and endogeneity of the research, ensuring a thorough analysis.

A significant positive correlation is revealed between CEOs' COVID-19 career experience and their capacity to effectively allocate financial assets. However, COVID-19 has a negative effect on firm performance in terms of solvency. These findings contribute to the empirical evidence linking the pandemic to company performance, representing part of the initial research in this area.

The study suggests that the implementation of potential policy implications, such as loose monetary policies and tax and fee reduction measures, may alleviate the tax burden on listed companies.

Based on the extended theory of planned behavior, this study aims to examine potential intentions-related factors that affect Islamic tax compliance moderated by information and communication technology (ICT) adoption.

A quantitative cross-sectional design was used to distribute questionnaire sets to 975 working Muslim Omanis by using convenience sampling method. PLS-SEM was mainly used to examine the data.

All the factors determine behavioral intention to pay Islamic tax (BIIT), which significantly predicts Islamic tax compliance behavior (ITCB). However, perceived control behavior negatively determines intention. ICT adoption moderates the link between BIIT and ITCB.

This study offers both practical and theoretical implications that can guide efforts to promote Islamic tax compliance and advance our understanding of tax behavior within the ETPB framework.

This study accounted for crucial factors determining intention than earlier ones using the ETPB. Considering technological advancements, the study also assessed the moderating role of ICT between BIIT and ITCB.

The purpose of this study is to advance the application of pulverised cow bone ash (PCBA) as a partial replacement of cement in soil stabilisation for the production of bricks. The study investigated the impact of PCBA substitution on the characteristic strength of clay bricks under variant curing media.

Dried cow bones were pulverised, and an energy-dispersive X-ray fluorescence test was conducted on PCBA samples to determine the chemical constituents and ascertain the pozzolanic characteristics. Ordinary Portland cement (OPC) and PCBA were blended at 100%, 75%, 50%, 25% and 0% of cement substitution by mass to stabilise lateritic clay at 10% total binder content for the production of bricks. The binder-to-lateritic clay matrixes were used to produce clay bricks and cylinders for compressive and splitting tensile strength tests, respectively.

The study found that PCBA and OPC have similar chemical compositions. The strength of the clay bricks increased with curing age, and the thermal curing of clay bricks positively impacted the strength development. The study established that PCBA is a suitable substitute for cement, up to 25% for stabilisation in clay brick production.

Construction stakeholders can successfully use a PCBA-OPC binder blend of 1:3 to stabilise clay at 10% total binder content for the production of bricks. The stabilised clay bricks should be cured at an elevated temperature of approximately 90°C for 48 h to achieve satisfactory performance.

The PCBA-OPC binder blend provides adequate soil stabilisation for the production of clay bricks and curing the clay bricks at elevated temperature. This aspect of the biomass/OPC binder blend has not been explored for brick production, and this is important for the reduction of the environmental impacts of cement production and waste from abattoirs.