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This paper aims to examine the existing practice of accepting zakat payments using cryptocurrencies and crypto assets by discussing its Shariah issues.

This is qualitative research in nature, as unstructured interviews with experts in the field were conducted to understand the existing practice regarding zakat on cryptocurrencies/crypto assets while literature on the topic was reviewed to derive conclusions.

It is found that there are divergent views among contemporary Shariah scholars on the Shariah permissibility of cryptocurrency and crypto assets. As such, by evaluating the existing practices of some companies, this study has concluded that there is room to pay zakat using cryptocurrencies and from investments made on crypto assets. As long as they have been screened and classified as Shariah-compliant, they can be qualified to be part of one’s wealth from which zakat shall be paid. However, the findings of this research shall be subject to the fatwa and rules adopted in the specific jurisdiction in which the zakat payer resides. Laws made by the ruler to benefit the public ought to be considered in upholding the masalih (public interests) of all, which is in line with the legal maxim of “tasarruf al imam manut bi al-maslahah” (the ruler’s decision is dictated in favor of the people).

It is anticipated that the findings of this research will benefit zakat organizations and zakat payers in understanding how they should deal with cryptocurrencies and crypto assets in the collection and payment of zakat.

This study aims to examine the moderating effect of intellectual capital (IC) in the relationship between board characteristics and firm performance of non-financial firms listed on the Pakistan Stock Exchange (PSX) from 2010 to 2019.

The modified value-added intellectual capital (MVAIC) was used to assess the efficiency of sample firms’ IC, which is a modified version of Pulic’s (2000) model VAIC that includes an additional component, rational capital efficiency. Board size, independence, board meetings, chief executive officier duality and board gender diversity are all measures of board characteristics. Firm performance is measured through return on assets, return on equity and earnings per share. The Hausman test was used to select the best model for the study.

Based on the regression results, the board’s gender diversity and duality have a significant inverse relationship with profitability. In terms of the impact of board characteristics on IC, it is discovered that board independence and diversity are significantly inversely related to IC. Furthermore, IC is significantly related to profitability by all means. In terms of the moderating effect of IC, the findings show that IC significantly moderates the negative relationship between duality and profitability, as well as board gender diversity and profitability.

This study made some policy recommendations to policymakers. Duality should be avoided in PSX firms because it is significantly inversely related to profitability and IC. Second, female board participation should be subjective. Third, because the findings indicate that Pakistani firms lack true board independence, the Securities and Exchange Commission of Pakistan should take additional steps to ensure that the board is truly independent.

To the best of the authors’ knowledge, this is the first study of its kind to study the moderating effect of IC between corporate governance and firm performance.

This study aims to empirically examine accounting information system (AIS) success at the organizational level during COVID-19 era.

Based on the information system success model, this paper developed its model and proposed a total of nine hypotheses. This paper gathered the required data via a questionnaire from Yemeni small and medium enterprises (SMEs) owners and managers. To test the proposed research model paths, SmartPLS software, which is known as partial least squares structural equation modeling, was used.

The results showed that the quality dimensions (information quality and system quality) positively affected the use of AIS and satisfaction; user satisfaction positively affected the use of AIS. Management support positively affected the AIS users' usage and satisfaction. Finally, the use dimensions (user satisfaction and usage) positively impacted the net benefits in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. In all, this research has succeeded in providing support for DeLone and McLean's IS success model at the organizational level during the COVID-19 era.

AIS is becoming increasingly important for SMEs in low-income countries like Yemen, particularly in the present pandemic conditions (COVID-19 era). By using AIS, users can access the enterprise's data and conduct transactions without being limited by distance. Indeed, AIS proved its ability in enhancing the net benefits at the organizational level in the COVID-19 era in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. However, AIS can only be considered useful to the enterprise if it is effective/successful.

This study is one of the first to have assessed the impact of AIS success at the organizational level in the era of COVID-19 pandemic, the context of Yemeni SMEs.

This study aims to evaluate the efficiency of various techniques for enhancing indoor air quality (IAQ) in construction. It analyzed the alterations in the concentration of indoor air pollutants over time for each product employed in controlling pollution sources and removing it, which included eco-friendly substances and adsorbents. The study will provide more precise and dependable data on the effectiveness of these control methods, ultimately supporting the creation of more efficient and sustainable approaches for managing indoor air pollution in buildings.

The research investigates the impact of eco-friendly materials and adsorbents on improving indoor air quality (IAQ) in Dubai's tall apartment buildings. Field experiments were conducted in six units of The Gate Tower, comparing the IAQ of three units built with “excellent” grade eco-friendly materials with three built with “good” grade materials. Another experiment evaluated two adsorbent products (H and Z) in the Majestic Tower over six months. Results indicate that “excellent” grade materials significantly reduced toluene emissions. Adsorbent product Z showed promising results in pollutant reduction, but there is concern about the long-term behavior of adsorbed chemicals. The study emphasizes further research on household pollutant management.

The research studied the effects of eco-friendly materials and adsorbents on indoor air quality in Dubai's new apartments. It found that apartments using “excellent” eco-friendly materials had significantly better air quality, particularly reduced toluene concentrations, compared to those using “good” materials. However, high formaldehyde (HCHO) emissions were observed from wood products. While certain construction materials led to increased ethylbenzene and xylene levels, adsorbent product Z showed promise in reducing pollutants. Yet, there is a potential concern about the long-term rerelease of these trapped chemicals. The study emphasizes the need for ongoing research in indoor pollutant management.

The research, while extensive, faced limitations in assessing the long-term behavior of adsorbed chemicals, particularly the potential for rereleasing trapped pollutants over time. Despite the study spanning a considerable period, indoor air pollutant concentrations in target households did not stabilize, making it challenging to determine definitive improvement effects and reduction rates among products. Comparisons were primarily relative between target units, and the rapid rise in pollutants during furniture introduction warrants further examination. Consequently, while the research provides essential insights, it underscores the need for more prolonged and comprehensive evaluations to fully understand the materials' and adsorbents' impacts on indoor air quality.

The research underscores the importance of choosing eco-friendly materials in new apartment constructions for better IAQ. Specifically, using “excellent” graded materials can significantly reduce harmful pollutants like toluene. However, the study also highlights that certain construction activities, such as introducing furniture, can rapidly elevate pollutant levels. Moreover, while adsorbents like product Z showed promise in reducing pollutants, there is potential for adsorbed chemicals to be rereleased over time. For practical implementation, prioritizing higher-grade eco-friendly materials and further investigation into furniture emissions and long-term behavior of adsorbents can lead to healthier indoor environments in newly built apartments.

The research offers a unique empirical assessment of eco-friendly materials' impact on indoor air quality within Dubai's rapidly constructed apartment buildings. Through field experiments, it directly compares different material grades, providing concrete data on pollutant levels in newly built environments. Additionally, it explores the efficacy of specific adsorbents, which is of high value to the construction and public health sectors. The findings shed light on how construction choices can influence indoor air pollution, offering valuable insights to builders, policymakers and residents aiming to promote public health and safety in urban living spaces.

Building information modelling (BIM) has transformed the traditional practices of the Architecture, Engineering and Construction (AEC) industry. BIM creates a collaborative digital representation of built environment data. Competitive advantage can be achieved with collaborative project delivery and rich information modelling. Despite the abundant benefits, BIM’s adoption in the AEC is susceptible to confrontation. A substantial impediment to BIM adoption often cited is data interoperability. Other facets of interoperability got limited attention. Other academic areas, including information systems, discuss the interoperability construct ahead of data interoperability. These interoperability factors have yet to be surveyed in the AEC industry. This study aims to investigate the effect of interoperability factors on BIM adoption and develop a comprehensive BIM adoption model.

The theoretical foundations of the proposed model are based on the European interoperability framework (EIF) and technology, organization, environment framework (TOE). Quantitative data collection from construction firms is gathered. The model has been thoroughly examined and validated using partial least squares structural equation modelling in SmartPLS software.

The study’s findings indicate that relative advantage, top management support, government support, organizational readiness and regulation support are determinants of BIM adoption. Financial constraints, complexity, lack of technical interoperability, semantic interoperability, organizational interoperability and uncertainty are barriers to BIM adoption. However, compatibility, competitive pressure and legal interoperability do not affect BIM adoption.

Finally, this study provides recommendations containing the essential technological, organizational, environmental and interoperability factors that AEC stakeholders can address to enhance BIM adoption.

To the best of the authors’ knowledge, this paper is one of the first studies to combine TOE and EIF in a single research model. This research provides empirical evidence for using the proposed model as a guide to promoting BIM adoption. As a result, the highlighted determinants can assist organizations in developing and executing successful policies that support BIM adoption in the AEC industry.

The ketogenic diet (KD) has gained popularity due to its ability to improve type 2 diabetes, weight loss, antioxidant and anti-inflammatory activity. However, long-term use of the KD might not be safe due to its adverse effects. This study examined the effects of the KD alone or in combination with Zamzam water (holy water for Muslims) on glucose homeostasis, lipid parameters and oxidant-antioxidant variables in rats.

Based on the diet given for ten weeks, three groups of adult male Wistar rats were made (12 rats/group): (1) rats which fed on a chow diet and ordinary water, (2) rats which fed on KD and ordinary water and (3) rats which were given KD along with Zamzam. Fasting blood glucose (FBG), serum insulin, insulin resistance (HOMA-IR), LDL cholesterol, HDL cholesterol, superoxide dismutase and malondialdehyde were compared by one-way ANOVA followed by post-hoc Tukey’s HSD test among groups.

Rats which fed on KD and Zamzam water had significantly reduced FBG and LDL cholesterol compared to the rats which fed on a chow diet and ordinary water (p-values 0.001), and KD and ordinary water (p-value 0.004 and 0.006, respectively). Serum insulin, insulin resistance, HDL cholesterol, superoxide dismutase and malondialdehyde did not differ significantly.

Consumption of KD along with Zamzam for ten weeks significantly reduces FBG and LDL cholesterol. KD alone does not decrease these parameters in ten weeks duration.

This study aims to empirically analyze the symmetries and asymmetries among the critical factors affecting building information modeling (BIM) implementation between countries with different income levels. To achieve that aim, the study objectives are to identify: critical factors affecting BIM implementation in low-, lower-middle-, upper-middle- and high-income countries; overlapping critical factors between countries with different income levels; and agreements on the critical factors between countries with different income levels.

This study identified potential BIM implementation factors using a systematic literature review and semi-structured interviews with architectural, engineering and construction (AEC) professionals. Then, the factors were inserted into a questionnaire survey and sent to AEC professionals in Afghanistan, India, Malaysia and Saudi Arabia. The collected data was analyzed using the following techniques and tests: mean, standard deviation, normalized value, Kruskal–Wallis, Dunn and Mann–Whitney.

Five critical factors overlap between all countries: “availability of guidelines for implementing BIM,” “cost-benefit of implementing BIM,” “stakeholders’ willingness to learn the BIM method,” “consistent views on BIM between stakeholders” and “existence of standard contracts on liability and risk allocation.” Also, the criticality of the factors often differs between income levels, especially between low- and high-income countries, suggesting a significant gap between low- and high-income countries in BIM implementation.

This study differs from prior works by empirically analyzing the symmetries and asymmetries in BIM implementation factors between countries with different income levels (i.e. low-, lower-middle-, upper-middle- and high-income countries).

This study aims to propose priority solutions for mitigating the impact of the Covid-19 pandemic through the Social Safety Net (SSN) based on the Islamic objectives.

The analytic network process method is used in this study. Focus group discussions and in-depth interviews with relevant stakeholders were used to collect data and supplemented by a literature review to explore comprehensive information.

The findings indicate different opinions among experts, including regulators, practitioners, associations and academics regarding the most important priority solutions to the impact of Covid-19. However, experts agree that the highest priority solution is the SSN program in the lineage sector, specifically the distribution of the Family Hope Program. A program in the field of protecting the mind is the second priority solution. The program in the field of soul and wealth is the third priority solution.

This study contributes to the development of government policy to deal with the socioeconomic impact of Covid-19 based on the Islamic objectives by mapping the SSN through the five elements of protection, namely, faith, soul, mind, lineage and wealth protection based on priority solution.

The oil and gas construction projects in Saudi Arabia are commonly impacted by the frequent occurrence of change orders. Therefore, this study aims at determining the factors influencing change orders in the oil and gas construction projects in Saudi Arabia.

Firstly, the factors are extracted by examining the literature and further refined through experts' feedback. Twenty-one factors were identified in this manner. Thirdly, the factors are prioritized using a questionnaire survey. Responses from 162 professionals have been collected through surveys and ranked using the significance index. The correlation between factor rankings between classes is assessed using Spearman's correlation coefficient. Lastly, using principal component analysis, a change order-related factors conceptual model is developed.

The five most significant factors were identified and ranked in a general manner or per the category involved. Four main types were involved: project management team (PMT), consultants, contractors and clients. Moreover, a change order-related factors model is proposed. The factors are grouped under four main groups: project definition and planning factors, project stakeholder-related factors, project execution-related factors and project performance and control factors.

Despite the vast factor-related literature in Saudi Arabia. Nevertheless, there has never been a study that investigates the factors influencing change orders in oil and gas projects in Saudi Arabia before. This study not only identifies the change order-related factors but also proposes a model that captures the importance of these factors. This model can aid project professionals in mitigating the impact of the most critical factors encountered during the various phases of the project.