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Article
Publication date: 28 March 2023

Arif Mahmud, Mohd Najwadi Yusoff and Mohd Heikal Husin

The factors that motivate Generation Z individuals to use the Internet of Things for security purposes have yet to be explored. Therefore, the purpose of this paper is to close a…

Abstract

Purpose

The factors that motivate Generation Z individuals to use the Internet of Things for security purposes have yet to be explored. Therefore, the purpose of this paper is to close a research gap by verifying the protection motivation theory using gender as a moderator.

Design/methodology/approach

The authors used a purposive sampling approach to collect data from Dhaka city, in which 370 valid responses were selected. Additionally, the quantitative and cross-sectional survey used a seven-point Likert scale. Afterward, the evaluation approach included three phases: a measurement model, a structural model and multi-group analysis.

Findings

Vulnerability, self-efficacy and response-efficacy were discovered to be critical predictors with a variance of 60.4%. Moreover, there was a significant disparity between males and females in two relationships, response efficacy and intention as well as response cost and intention.

Practical implications

This research expands our understanding of Generation Z consumers' behavioral intentions to take measures against household threats, allowing preventative programs to be improved. Further, in the case of applying coping strategies, a practical difference between males and females has been found that must be bridged through awareness campaigns.

Originality/value

This study has made a unique contribution to the information system literature. First, the role of protection motivation theory factors in addressing security concerns in homes has been assessed. Second, the coping evaluation process has a greater impact on users' intentions than the threat appraisal process. However, males and females use slightly different approaches to defending themselves against the threat.

Details

Journal of Systems and Information Technology, vol. 25 no. 2
Type: Research Article
ISSN: 1328-7265

Keywords

Article
Publication date: 25 April 2022

Mouad Sadallah, Hijattulah Abdul-Jabbar and Saliza Abdul Aziz

This paper aims to explore the perception of business owners’ on zakat compliance by examining the influence of intention to pay zakat, attitude, subjective norm, perceived…

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Abstract

Purpose

This paper aims to explore the perception of business owners’ on zakat compliance by examining the influence of intention to pay zakat, attitude, subjective norm, perceived behavioural controls and past behaviour.

Design/methodology/approach

A total of 575 self-administered questionnaires were distributed to active business owners in Algeria. The data were analysed using variance-based structural modelling (PLS-SEM) to examine the hypothesised relationships.

Findings

The results revealed that the relationships between attitude, subjective norm and perceived behavioural controls were positive and significant with the intention to comply with zakat, which significantly influences the compliance behaviour of zakat.

Research limitations/implications

In a country like Algeria with a high poverty rate, the current findings would benefit authorities in understanding zakat compliance and assist zakat administration in formulating and implementing strategies to promote compliance.

Originality/value

The present research extends the existing zakat knowledge from behavioural perspectives by using the extended theory of planned behaviour. In addition, it considers the mediating role of intention demonstrated in the zakat compliance setting.

Details

Journal of Islamic Marketing, vol. 14 no. 6
Type: Research Article
ISSN: 1759-0833

Keywords

Open Access
Article
Publication date: 18 August 2023

Hafssa Yerrou, Amina Achmaoui and Oumaima Bezoui

Muslims have several religious obligations; the payment of a defined sum to the deprived part of the society is one of their financial obligations called Zakat. The…

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Abstract

Purpose

Muslims have several religious obligations; the payment of a defined sum to the deprived part of the society is one of their financial obligations called Zakat. The institutionalization of this obligation has been the focal point of several research studies, however the Moroccan context has been studied by very few researchers. Therefore, this research aims to study the institutionalization of Zakat in the Moroccan context.

Design/methodology/approach

In this paper, the authors try to drive focus to the determinants of the payment of Zakat to a specialized institution in Morocco (institutions whose main activity is the management of zakat funds), through 302 questionnaires that have been administrated on Moroccans and partial least square (PLS) approach.

Findings

The results show that the intention and payment behavior of Zakat by Moroccans depends on the quality of the zakat institution's quality of services, its location, the competence and availability of personnel, the use of technology, the shari'ah compliance of the institution’s activities and the trust by showing professionalism in the management of Zakat funds and disclose information.

Research limitations/implications

The lack of relevant data covering the number of Zakat payers in Morocco, their potential contributions and the amounts paid each year, slows down the progress of this project as it hinders the ability of state officials and decision-makers to assess the potential zakat funds that are currently in circulation, and thus makes it hard for them to attribute financial support to such project. It also makes it hard for researchers to get direct access to Muzzakis.

Practical implications

The existing literature shows immense interest in the implementation of institutions who can manage the Islamic social instruments especially zakat. However, the lack of relevant payer data of Zakat in Morocco and other jurisdictions who have not yet institutionalized zakat slows down the progress of this project and hinders any progress. Thus, the initiating point of such institutions in Morocco and in other countries who have not yet launched this project, requires knowing what determines the behaviour of Zakat payers and their choice of paying zakat to an institution. The results of our research help give insights on the determinants of zakat institutionalization from zakat payers point of view. These results are useful to the state policy makers.

Social implications

Like other neighboring countries, Morocco must introduce Zakat into its social system in order to better manage the funds that will enable the tackling of serious social problems such as poverty.

Originality/value

In contrast to the widespread and extensive literature available in analyzing the determinants of donations and volunteering from a conventional perspective, the parallel analysis of these same concerns in social Islamic systems is still in its infancy and so is the implementation of institutions related to zakat and other traditional Islamic social instruments such as waqf.

Details

Islamic Economic Studies, vol. 31 no. 1/2
Type: Research Article
ISSN: 1319-1616

Keywords

Article
Publication date: 26 April 2023

S.N. Basavana Gowda, Subhash Yaragal, C. Rajasekaran and Sharan Kumar Goudar

In recent years, fire accidents in engineering structures have often been reported worldwide, leading to a severe risk to life and property safety. The present study is carried…

Abstract

Purpose

In recent years, fire accidents in engineering structures have often been reported worldwide, leading to a severe risk to life and property safety. The present study is carried out to evaluate the performance of Ground Granulated Blast Furnace Slag (GGBS) and fly ash–blended laterized mortars at elevated temperatures.

Design/methodology/approach

This test program includes the replacement of natural river sand with lateritic fine aggregates (lateritic FA) in terms of 0, 50 and 100%. Also, the ordinary Portland cement (OPC) was replaced with fly ash and GGBS in terms of 10, 20, 30% and 20, 40 and 60%, respectively, for producing blended mortars.

Findings

This paper presents results related to the determination of residual compressive strengths of lateritic fine aggregates-based cement mortars with part replacement of cement by fly ash and GGBS exposed to elevated temperatures. The effect of elevated temperatures on the physical and mechanical properties was evaluated with the help of microstructure studies and the quantification of hydration products.

Originality/value

A sustainable cement mortar was produced by replacing natural river sand with lateritic fine aggregates. The thermal strength deterioration features were assessed by exposing the control specimens and lateritic fine aggregates-based cement mortars to elevated temperatures. Changes in the mechanical properties were evaluated through a quantitative microstructure study using scanning electron microscopy (SEM) images. The phase change of hydration products after exposure to elevated temperatures was qualitatively analyzed by greyscale thresholding of SEM images using Image J software.

Details

Journal of Structural Fire Engineering, vol. 14 no. 4
Type: Research Article
ISSN: 2040-2317

Keywords

Article
Publication date: 24 January 2023

Mouad Sadallah, Hijattulah Abdul-Jabbar, Saeed Awadh Bin-Nashwan and Saliza Abdul Abdul Aziz

This research aims to explore the moderating role of alms tax (zakat) knowledge in the relationship between extrinsic and intrinsic motivations (i.e. political instability, trust…

Abstract

Purpose

This research aims to explore the moderating role of alms tax (zakat) knowledge in the relationship between extrinsic and intrinsic motivations (i.e. political instability, trust in institutions and service quality) and zakat compliance among businessmen in a Muslim developing country.

Design/methodology/approach

A final sample of 315 Algerian entrepreneurs randomly collected through a self-administered survey was analysed. Drawing on the social cognitive theory, estimation and analysis were done using structural equation modelling (Smart PLS).

Findings

The results indicate that all the hypothesised direct relationships are supported. Particularly, the knowledge-moderated interaction of political instability’s effect on entrepreneurs’ zakat compliance intention was significant, while its interactions with service quality and trust were not.

Practical implications

Findings that emerged from this study may serve as a reminder to zakat agencies and policymakers that varying degrees of knowledge about zakat can have a significant impact on shaping intentions to comply with zakat rules, particularly in an unstable political environment. Additionally, this work sheds light on the critical role of service quality delivered by zakat institutions and businessmen’s trust in such entities in shaping their zakat compliance intentions. Finally, it demonstrates how critical it is to strengthen the business sector’s social responsibility to support the zakat’s noble socioeconomic objectives.

Originality/value

This present work augments the scanty literature on zakat compliance because it validates a research model drawing on social cognitive perspectives. Additionally, the model blends the moderating role of knowledge into social cognitive perspectives of zakat compliance among businessmen.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 8
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 11 December 2023

Md Jahidur Rahman, Hongtao Zhu and Sun Beiyi

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)…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Book part
Publication date: 29 January 2024

Ibha Rani

The study aims to evaluate the financial distress position of selected sample banks in India. The top 10 banks with the highest levels of gross non-performing assets (NPA) under…

Abstract

The study aims to evaluate the financial distress position of selected sample banks in India. The top 10 banks with the highest levels of gross non-performing assets (NPA) under both public and private sector ownerships have been chosen for the study. Application of the Altman Z-score model has been used to compare both ownership banks’ financial distress for five years from 2017 to 2021. Based on the study’s findings, it was found that private sector banks demonstrated better financial stability than their public sector counterparts. Specifically, the average Z-score of the selected sample banks was higher than the safe zone threshold of 2.9 during the study period.

Details

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

Keywords

Article
Publication date: 9 April 2024

Mohd Abass Bhat, Shagufta Tariq Khan, Yousuf Mohamed Zahran Al Balushi, Abel Dula Wedajo and Mohammad Haseeb

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 31 August 2023

Uche Emmanuel Edike, Olumide Afolarin Adenuga, Daniel Uwumarogie Idusuyi and Abdulkabir Adedamola Oke

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 13 September 2022

Chaitanya D.V.S.K. and Naga Satish Kumar Ch.

This study aims on a broad review of Concrete's Rheological Properties. The Concrete is a commonly used engineering material because of its exquisite mechanical interpretation…

Abstract

Purpose

This study aims on a broad review of Concrete's Rheological Properties. The Concrete is a commonly used engineering material because of its exquisite mechanical interpretation, but the addition of constituent amounts has significant effects on the concrete’s fresh properties. The workability of the concrete mixture is a short-term property, but it is anticipated to affect the concrete’s long-term property.

Design/methodology/approach

In this review, the concrete and workability definition; concrete’s rheology models like Bingham model, thixotropy model, H-B model and modified Bingham model; obtained rheological parameters of concrete; the effect of constituent’s rheological properties, which includes cement and aggregates; and the concrete’s rheological properties such as consistency, mobility, compatibility, workability and stability were studied in detail.

Findings

Also, this review study has detailed the constituents and concrete’s rheological properties effects. Moreover, it exhibits the relationship between yield stress and plastic viscosity in concrete’s rheological behavior. Hence, several methods have been reviewed, and performance has been noted. In that, the abrasion resistance concrete has attained the maximum compressive strength of 73.6 Mpa; the thixotropy approach has gained the lowest plastic viscosity at 22 Pa.s; and the model coaxial cylinder has recorded the lowest stress rate at 8 Pa.

Originality/value

This paper especially describes the possible strategies to constrain improper prediction of concrete’s rheological properties that make the workability and rheological behavior prediction simpler and more accurate. From this, future guidelines can afford for prediction of concrete rheological behavior by implementing novel enhancing numerical techniques and exploring the finest process to evaluate the workability.

Details

World Journal of Engineering, vol. 21 no. 1
Type: Research Article
ISSN: 1708-5284

Keywords

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