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This study aims to investigate the effects of incorporating seaweed composite flour on soft roll dough rheological characteristics and quality.

In this study, wheat flour was substituted with seaweed powder obtained from red seaweed (Kappaphycus alvarezii) at varying proportions (100:0; 99:1; 98:2; 97:3; 96:4; 95:5, 94:6, 93:7 and 92:8) and applied in soft roll production. The effects of seaweed composite flour were evaluated in terms of rheological characteristics, proximate composition and physical properties. The sensory characteristics of the soft rolls was evaluated by 40 untrained panellists by using a hedonic scale.

Farinograph analysis of the soft roll doughs showed that the incorporation of seaweed powder promoted an increase in water absorption, development time and mixing tolerance index, whereas it decreased stability time. Analysis of the proximate composition of the soft rolls showed that protein and carbohydrate contents decreased, but moisture, ash and crude fibre contents substantially increased. Dietary fibre increased with the increase in the proportion of seaweed powder added. The specific volume, bulk density and firmness of the soft rolls ranged from 3.01 to 5.48 cm³/g, 0.18 to 0.33 g/cm³ and 1.86 to 20.63 N, respectively. Sensory evaluation results showed that the mean score of sensory attributes decreased as the proportion of seaweed powder added was increased in the formulations. With regard to the overall acceptability, the panellists preferred the soft rolls with the least amount of seaweed powder added. The results of hedonic tests revealed that the panellists' acceptance decreased as higher amounts seaweed powder were added in the formulations.

This study showed that the seaweed powder of K. alvarezii can be utilised as an ingredient to improve the nutrient composition of baked products.

This paper aims to develop the best practices of Islamic estate planning for Muslims. Islamic estate planning is a fixed proposal for the management and outlook of an individual’s assets throughout their life and upon their passing, created by means of existing Islamic estate planning tools, for instance, farāʾiḍ (inheritance), waṣiyyah (will), hibah (gift) and waqf (endowment).

The paper used an interview method to obtain information on the best practices of Islamic estate planning. Semi-structured interviews were conducted with the respondents and estate planning providers in the northern region of Peninsular Malaysia. The data gathered was analysed using thematic analysis which involved five phases to construct the best practices of Islamic estate planning.

The paper identifies important elements in Islamic estate planning. The elements were outlined as the crucial things that Muslims should do to plan for intergenerational transfer and earning a good share in the hereafter.

The first limitation of the paper is that the best practices were developed based on a qualitative method. There is no evidence of its validity, which is a gap that can be explored in the future. Second, it involves the perceptions of two types of respondents (individuals and Islamic estate planning providers), which may be broadened to other related stakeholders such as regulators, in future studies.

This paper presents a framework of best practices of Islamic estate planning, it being one of the first studies to do so, which is not only useful and relevant for Malaysian Muslims but also for Muslims in other countries.

This study aims to investigate the relationship between audit committee (AC) attributes and the risk-taking behavior of Islamic banks.

The study used data generated from the annual reports of 43 full-fledged Islamic banks operating in 15 countries between 2010 and 2020.

The findings indicate that AC size, AC independence and the proportion of AC members from foreign countries have a significant negative relationship with the risk-taking of Islamic banks. However, AC meetings, AC gender diversity and the proportion of AC members with doctorate degrees have insignificantly influenced the risk-taking of Islamic banks.

The study used only six AC attributes out of corporate governance mechanisms likely to affect the insolvency risk of full-fledged Islamic banks between 2010 and 2020.

The study sheds light on the effects of AC attributes on the risk-taking of Islamic banks. The findings could allow policymakers and regulators to provide policies and regulations that could improve AC’s oversight role in constraining Islamic banks from excessive risk-taking. Besides, this study can guide the board of directors in appointing AC members who can prevent Islamic banks from taking excessive risks.

This study provides clear and adequate empirical evidence showing how key audit committee attributes influence the risk-taking behavior of full-fledged Islamic banks.