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The e-health services came up as an effective tool to mitigate effects of COVID-19 and following social distance norms. This study highlighted an issue of contentious usage intentions of e-health services among Thai older citizens. This study aims to examine the relationship of social influence (SI), information quality (IQ) and the digital literacy (DL) to contentious usage intentions.

This study follows quantitative techniques, and the sample size is 140 to analyze, that is collected from the older Thai citizens. The convenient sampling technique was used to collect the data and the items were measured by using a five-point Likert scale.

The findings of this study are having mixed results. The effect of DL and satisfaction (SAT) on continuous usage intention (CUI) is significant. The effect of IQ and SI on CUI is non-significant. The effect of IQ and SI on SAT is significant. Further, the mediating effect of SAT between IQ and CUI is non-significant. However, the mediating effect of SAT between SI and CUI is significant.

This study contributes to knowledge by empirical testing of DL and usage of the medicine. Furthermore, to the best of the authors’ knowledge, this study is one of the rare studies that incorporate technological intervention for drug usage intentions.

In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide. Accordingly, the purpose of this study is to examine the influence of technological, organizational and environmental (TOE) factors on public sector adoption of CAATTs in developing countries such as Jordan under the COVID-19 pandemic conditions.

This study used 136 usable responses from the managers of internal audit (IA) of the Jordanian public sector entities. The data collected were analyzed using partial least squares-structural equation modeling. The TOE framework has been used in this study to consider a wide set of TOE factors. Then, this study suggests a CAATTs adoption model that incorporates the related technology factors of the diffusion of innovation theory to environmental and organizational factors. Further, this study contributes to the TOE framework by addressing government regulations, audit bodies’ support and audit task complexity as environmental factors affecting CAATTs adoption in the context of the public sector.

The results revealed that for technological factors, only the compatibility affects CAATTs adoption by the IA departments. For organizational factors, organizational readiness, top management support, auditors’ information technology competency and entity size were found to be significant factors. From the environmental factors, both government regulation and audit task complexity influence the CAATTs adoption. Besides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector.

The findings could highlight the significance of the CAATTs adoption in the public sector institutions (by internal auditors) post-COVID-19, taking into consideration the TOE framework’s factors. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in the Jordanian public sector.

It turns out that the CAATTs adoption in the public sector can definitely enhance their ability to achieve the role of IA in preserving public funds and restricting corrupt practices within the public sector.

To the best of the authors’ knowledge, this study is one of the first studies that address the professional audit agency support and audit task complexity as environmental factors, as well as the entity size as an organizational factor, that affect CAATTs adoption in the IA department of the public sector.

The purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal auditors’ independence, which affect internal auditors’ effectiveness in the Jordanian public sector.

This paper utilised 117 usable questionnaires from financial managers and internal audit (IA) managers of the Jordanian public sector institutions. The collected data were analysed using partial least squares-structural equation modelling (PLS-SEM).

The results reveal that EAC, top management empowerment, and internal auditors’ independence are the factors which positively and significantly affect the internal auditors’ effectiveness, as supported by the resource-based theory, with incomplete support for the task complexity’s role as a moderator.

The findings are important for the decision-makers and regulators in introducing new legislation and regulation for the IA profession in the Jordanian public sector.

It is shown that the factors affecting the internal auditors’ effectiveness can definitely enhance their ability to achieve the role of IA in protecting public funds and limiting financial and administrative corrupt practices, particularly in the public sector.

To the best knowledge of the authors, this study is one of the first studies that addresses task complexity as an interaction effect on the factors affecting internal auditors’ effectiveness in the public sector.

A full consistent discretization scheme of the improved carrier density, momentum‐ and energy‐conservation equations is presented. The carrier heat flux as well as the convection and recombination terms are considered. The convection terms are averaged and then the differential constitutive relations of the current density and the energy flux are solved. The proposed discretization scheme generalizes the Scharfetter‐Gummel (S‐G) difference approximation to the generalized hydrodynamic model (HDM). On the basis of this scheme the hydrodynamic equations (HDE's) are solved for both electrons and holes. The transport of hot carriers in the p‐i‐n diode is investigated over a large scale of biasing values. The electric field distribution is not severely purturbed by the hot electron effects up to the medium biasing range. However, the minority carrier distribution is significantly affected by the carrier temperature‐gradients near the space‐charge‐regions. The minority carriers that are diffused to the edge of depleted regions are heated and if the carrier temperature gradient is sufficiently strong they diffuse back to the neutral cold region rather than to be captured by the electric field as known from the standard DDM theory.

The set of 2,509 documents related to the human-centric aspect of manufacturing were retrieved from Scopus database and systmatically analyzed. Using an unsupervised machine learning approach based on Latent Dirichlet Allocation we were able to identify latent topics related to human-centric aspect of Industry 5.0.

This study aims to create a scientific map of the human-centric aspect of manufacturing and thus provide a systematic framework for further research development of Industry 5.0.

In this study a 140 unique research topics were identified, 19 of which had sufficient research impact and research interest so that we could mark them as the most significant. In addition to the most significant topics, this study contains a detailed analysis of their development and points out their connections.

Industry 5.0 has three pillars – human-centric, sustainable, and resilient. The sustainable and resilient aspect of manufacturing has been the subject of many studies in the past. The human-centric aspect of such a systematic description and deep analysis of latent topics is currently just passing through.

The purpose of this paper is to investigate the determinants of Islam banks (IBs) liquidity.

In this paper, the author uses a generalized least square fixed effect model on an unbalanced panel data set of all IBs operating in the Organization of Islamic Cooperation countries over the period 1989-2008.

The estimation results show that all the determinants have statistically significant relationships with IBs’ liquidity but with different signs. On the one hand, foreign ownership, credit risk, profitability, inflation rate, monetary policy and deposit insurance negatively affected IBs liquidity. On the other hand, capital ratio, size gross domestic product growth and concentration have a positive nexus with IBs’ liquidity.

According to the best of the author’s knowledge, this is the first empirical study to investigate the determinants of IBs liquidity using cross-country data with a large sample of IBs (110 banks) and over a long period (19 years). Also, the paper included variables that had not been discussed on the previous studies, which used cross-country data, such as efficiency, deposit insurance, monetary policy, concentration and market capitalization.

In this introduction to the special issue, ‘Marxist Thought in South Asia’, we detail the long history of Marxist politics and theorizing in South Asia and highlight the unique contributions and perspectives of South Asian Marxists to global Marxism. Three contributions we find particularly significant are (1) South Asian Marxists' approach to thinking about questions of capitalism, colonialism and imperialism, (2) the treatment of agrarian and feudal continuities in Marxist theories from South Asia and (3) unique South Asian contributions to theorizing caste from a Marxist perspective.

The purpose of this paper is to investigate the factors affecting students’ satisfaction with university portals in developing countries. The factors examined are educational services availability, user ability, system quality and information quality.

A self completion questionnaire was developed and distributed to a sample of 550 students in several universities. Correlation and regression analysis were used to identify relationships and explore which of the factors had the strongest explanatory power.

The results showed that educational services availability, system quality and information quality influence students’ satisfaction, with service availability being the major determinant. The cultural perspective was employed to explain these results.

Understanding what students expect from a university portal should increase their satisfaction and consequently have a positive impact on universities’ performance. The results of this study also contribute to the current literature, which is very limited in developing countries. The paper concludes by discussing implications for both research and practitioners.

This paper aims to investigate the macroeconomic effects of Qard-al-Hasan (QH) as a tool of monetary policy (MP) and its effectiveness in achieving full employment and price stability in the economy.

QH-based MP and its effects on major macroeconomic variables are examined on theoretical ground by using the standard aggregate output and aggregate expenditure model within the framework of Islamic economic principles.

QH-based MP positively influences real sectors of the economy and increases output, and the economy returns to full employment. QH provides the lowest possible borrowing costs across the economy and thus triggers rightward shift in aggregate supply curve and thus increases output and lowers price level. In addition, increase in output eliminates excess demand or shortages and thus maintains price stability. Furthermore, QH-based MP also increases exportable surplus and exports, decreases imports as well as increases inflow of funds and foreign currency reserves with the Central Bank and thus makes MP more effective.

QH-based MP is usually expansionary MP, and as such, it can be argued that there is a probability that QH-based MP may lead to higher inflation rate. However, in this study, it has been shown with real world data in Table II, that 23 countries in Group 1 have pursued zero or negative interest rate policy and their experiences mitigate such probability.

This is, perhaps, the first paper that presents a complete model of QH as a tool of MP with fully explained transmission mechanism. This is new contribution in the literature of Islamic finance where theoretical model on QH is systematically developed and applied as an effective tool of MP in attaining full employment and price stability. This model of QH-based MP can unfold a new horizon of uninterrupted economic growth, full employment and price stability by increasing output and employment, as well as by eliminating excess demand or shortages.