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The purpose of this paper is to synthesize porous zinc oxide (ZnO) by means of strain etching/wet chemical etching method with the use of 0.5% of nitric acid (HNO₃) etchant. The structural and surface morphological properties of the samples are accessed by using X‐ray diffraction (XRD) and scanning electron microscopy (SEM) characterization techniques.

ZnO samples used in this work were deposited on the p‐Si (111) substrates by using radio frequency (RF) sputtering technique. Wet chemical etching processes with the use of 0.5% HNO₃ etchant was applied on these samples in order to obtain porous structure. The porous ZnO samples are characterized by means of XRD and SEM to access their structural and surface morphological properties.

The XRD and SEM cross‐sectional measurements revealed that the thickness of the etched ZnO thin films is proportional to the etching time. SEM micrographs show that the surface morphology of ZnO changes over etching time. On the other hand, XRD results indicate that the crystallite sizes of the ZnO(002) decreases when the etching time increases.

The paper shows how porous ZnO thin films have been successfully synthesized by using simple wet chemical etching. SEM images reveal that this method is reliable when producing porous structure ZnO surfaces.

The purpose of this paper is to explore the auditors’ and accounting educators’ perceptions of accounting education gaps and their impact on audit quality in Egypt.

Data were collected using a survey of auditors and accounting educators in Egypt.

The findings indicate a significant negative relationship between deficiencies in specific skills – namely, decision making, information technology, critical thinking, legal knowledge, problem-solving skills, ethical behavior, ambiguity tolerance, presentation skills, written communication, and cost and managerial accounting skills – and audit quality.

The results provide an auditing professionals’ market perspective of the development of students’ skills in the Egyptian higher education system. Specifically, this research provides insights into what skills auditing firms look for and how much these skills differ from those currently developed by public business schools in Egypt.

The results help auditing firms that want to work in the Egyptian market to identify the training needs for entry-level positions. Specifically, accounting graduates from public schools will need training in critical thinking skills, information technology, and writing and communication skills.

This study extends the accounting literature on the relationship between attributes of accounting graduates and audit quality by examining the impact of accounting graduates’ skills development and audit quality in Egypt.

Many studies have examined pre-diploma students' backgrounds and academic performance with results showing that some did not achieve the expected level of competence. This study aims to examine the relationship between students’ demographic characteristics and their academic achievement at the pre-diploma level using machine learning.

Secondary data analysis was used in this study, which involved collecting information about 1,052 pre-diploma students enrolled at Universiti Teknologi MARA (UiTM) Pahang Branch between 2017 and 2021. The research procedure was divided into two parts: data collecting and pre-processing, and building the machine learning algorithm, pre-training and testing.

Gender, family income, region and achievement in the national secondary school examination (Sijil Pelajaran Malaysia [SPM]) predict academic performance. Female students were 1.2 times more likely to succeed academically. Central region students performed better with a value of 1.26. M40-income students were more likely to excel with an odds ratio of 2.809. Students who excelled in SPM English and Mathematics had a better likelihood of succeeding in higher education.

This research was limited to pre-diploma students from UiTM Pahang Branch. For better generalizability of the results, future research should include pre-diploma students from other UiTM branches that offer this programme.

This study is expected to offer insights for policymakers, particularly, the Ministry of Higher Education, in developing a comprehensive policy to improve the tertiary education system by focusing on the fourth Sustainable Development Goal.

These pre-diploma students were found to originate mainly from low- or middle-income families; hence, the programme may help them acquire better jobs and improve their standard of living. Most students enrolling on the pre-diploma performed below excellent at the secondary school level and were therefore given the opportunity to continue studying at a higher level.

This predictive model contributes to guidelines on the minimum requirements for pre-diploma students to gain admission into higher education institutions by ensuring the efficient distribution of resources and equal access to higher education among all communities.

The purpose of this paper is to determine the impact of corporate brand equity and corporate brand credibility on customer’s intention to donate the charity program. To understand the complex relationship, this study points out the moderating effect of the materialistic attitude.

The empirical study involved a survey of young customers in Indonesia telecommunication industry. The data collection involved face-to-face interviews among 409 respondents in Jakarta Indonesia between December 2015 and January 2016.

This study indicates a positive impact of corporate brand equity and brand credibility on their customers’ intention to support the social charity. However, materialistic attitude slightly changes the impact direction of corporate brand on the customers’ intention to participate.

This research relies on a cross-sectional observation, which was one snapshoot observation in specific time. Second, this study uses interview to help the respondents understand the questionnaires; this may imply on the level of objectiveness of respondents.

This paper extends the discussion on the altruism theory and corporate brands by establishing a critical linkage between materialistic attitude, corporate brand credibility and consumers’ intention to charity. Under high materialistic attitude, corporations are encouraged to promote strong business ethics.

This study makes a contribution to the deepening understanding on altruism theory and conscious corporate responsibility through raising a concern on marketing practices, which entails a potential fraud from charity ethics.

The purpose of this paper is to illustrate the maintenance prioritising for facilities services in high-rise residential buildings in Peninsular Malaysia. Maintenance prioritisation is becoming more prominent in the building maintenance industry due to budget constraints, poor maintenance management and to yield better maintenance performance.

Two main categories with eleven facilities services that require maintenance were identified through extensive literature review. A total of 321 returned questionnaires were analysed to distinguish the relationship between the maintenance priority and cost variance. Semi-structured interviews were then conducted to validate the findings.

The findings revealed that five essential facilities services were significantly correlated to cost variance and a regression model which examines the probability of over-budget was developed. Meanwhile, the interviews recognised that maintenance prioritisation has impact towards maintenance cost.

This research focusses on the maintenance priorities of facilities services and their effects to maintenance cost. However, it is undeniable that the maintenance cost can be affected by other factors, contributing to a lower percentage of the total variance in the regression model. Thus, it creates research opportunity to study the factors (i.e. manpower, materials, wear and tear, etc.) affecting the variance of maintenance cost.

This study is useful to property managers in efforts to enhance the cost performance via appropriate maintenance prioritisation. The essential facilities services should be highly prioritised compared to the value-added facilities services.

The paper signifies the importance of maintenance prioritisation. It serves as a guide to plan and execute maintenance planning in a more logical way within budget and time constraints.

As the popularity of Islamic banking and financial instruments continues to rise globally, a recurring empirical question is what specifically makes consumers choose Islamic banking. This paper aims to investigate the determinants of bank type selection, especially in culturally diverse settings where the Islamic banking sector is well-established. It further examines whether consumers’ gender/religion influences their choices. One intuitive prediction is that Muslim consumers opt for Islamic banking products as “ethical” because of conviction-related reasons. However, the reality is not necessarily straightforward.

This paper uses structural equation modeling to examine data collected from a survey questionnaire of 790 respondents in an emerging market setting. Further analysis is made based on gender and religion to remove related bias.

Results suggest that overall consumer awareness significantly affects the selection of Islamic banking products. The positive effect of awareness is more significant for Muslim consumers relative to non-Muslims. Interestingly, social stimuli and bank attributes have an insignificant effect on the banking choices of both Muslims and non-Muslims.

Results suggest that Islamic banks’ marketing managers should adopt differentiated strategies for men and women, focusing on the core benefits of the service or personal interactions with consumers, respectively, along with a focus on different aspects of personal service for each gender. Awareness should be enhanced by adopting informative and effective marketing strategies to attract and retain consumers in the competitive bank environment. Islamic banks (IB) should pay attention to the religious effect without considering it as the sole variable motivating potential customers. They should design segmented and customized marketing strategies based on gender-religion market segmentation to suit different groups’ needs.

The findings fill a gap in the literature and provide Islamic bankers with insights to help design and articulate their business strategies to appeal to consumers in a multicultural context. Examining an integral part of gender and religion mitigates biased estimates due to the omission of variables. The study contributes to the existing literature on customer preferences for IB with a relatively large, new data set.

Combining an online and traditional mode of learning is a significant challenge for third world countries. To face this challenge, educational institutions around the world adopted the strategies of blended learning (BL). This research aims to determine the factors affecting readiness to diffuse BL in Pakistani higher education institutions.

“Partial least squares structural equation modeling (PLS-SEM)” was used based on a suitable sample of 228 participants in Karachi, Pakistan.

The results reveal that resource support, management strategies (MSs) and technology infrastructure (TI) are positively and significantly associated with readiness to diffuse BL. However, institutional structure (IS) and ethical consideration (EC) have a positive but insignificant link with readiness to diffuse BL.

The research is reasonably required as research in the Karachi Pakistani context is scarce. Additionally, this study analyses the possibility of modern skills and techniques to diffuse BL in higher education in Pakistan.