Search results

21 – 30 of over 2000
Book part
Publication date: 19 December 2016

Norafni @ Farlina binti Rahim

Islamic finance and Halal product sectors are thriving successfully. This chapter is a general review of the perception of Asian consumers on Islamic finance and Halal sectors in…

Abstract

Purpose

Islamic finance and Halal product sectors are thriving successfully. This chapter is a general review of the perception of Asian consumers on Islamic finance and Halal sectors in the global Halal economy.

Methodology/approach

The first section will briefly describe the Halal concept in both Islamic finance and Halal industries, and the growth of both sectors in Asian countries. The second part highlights the review of Asian consumers’ perception towards Islamic finance products and Halal products.

Findings

The review found that the consumers’ perception towards the Islamic finance products and Halal products is distinctive. This is due to the diversity of Asian countries in terms of geography, religion, culture, ethnic, school of thoughts (madzahib), income per capita and government’s involvement.

Originality/value

The third part of the chapter concentrates on planning towards Halal marketing, which involves the move and future challenges in different layers of industries to gear up and strengthen the Halal economy.

Details

Advances in Islamic Finance, Marketing, and Management
Type: Book
ISBN: 978-1-78635-899-8

Keywords

Article
Publication date: 25 April 2022

Muhammad Taufik

This study aims to shed light on Shari’ah supervisory boards (SSBs) and the possibilities of Islamic banks to reduce the tax avoidance. Performance and Shari’ah compliance have…

Abstract

Purpose

This study aims to shed light on Shari’ah supervisory boards (SSBs) and the possibilities of Islamic banks to reduce the tax avoidance. Performance and Shari’ah compliance have been extensively studied; however, tax avoidance remains a challenge.

Design/methodology/approach

SSB characteristics, based on resource dependence theory, influence tax avoidance, including SSB size, educational level, expertise, reputation, remuneration and turnover. The samples were obtained from Islamic banks in Indonesia and Malaysia (2010–2020) using the data panel method.

Findings

Islamic banks avoid taxes through the effective tax rate and book tax difference. SSBs who have more expertise play a role in investigating the complexity of tax avoidance, and SSB reputation, who is a member of the Islamic bank regulator, understands immorality, resulting in reduced tax avoidance. Moreover, the recruitment system has been effective, as SSBs with more expertise have become more prevalent. Meanwhile, SSB from a Shari’ah background works only in regulated areas, simplifying Shari’ah compliance, in particular, attestation of financial reporting. A heavy workload is created by cross-membership, resulting in the neglect of the immoral value of tax avoidance. The calculation of tax avoidance also includes remuneration and bank assets.

Practical implications

Given the uniqueness of Islamic banks contributing to social welfare, tax regulators need to review the appropriateness of fees that can be treated as taxes. Tax regulators can join hands with Islamic bank regulators on this review.

Originality/value

To the best of the authors’ knowledge, this study is one of the first to examine the characteristics of SSBs and Islamic banks on tax avoidance. Separating Islamic banks by country enriches the analysis.

Details

Journal of Financial Crime, vol. 30 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 12 October 2018

Tasawar Hayat, Tayyaba Ayub, Taseer Muhammad, Ahmed Alsaedi and M. Mustafa

The purpose of this paper is to construct mathematical model for squeezed flow of carbon-water nanofluid between parallel disks considering Darcy–Forchheimer porous medium…

Abstract

Purpose

The purpose of this paper is to construct mathematical model for squeezed flow of carbon-water nanofluid between parallel disks considering Darcy–Forchheimer porous medium. Thermal conductivity of carbon nanotubes is estimated through the well-known Xue model. Such research work is not carried out in the past even in the absence of Darcy–Forchheimer porous space. Forchheimer equation is preferred here to account for both low and high velocity inertial effects. Researchers also found that dispersion of carbon nanotubes in water elevates the thermal conductivity of resulting nanofluid by 100 per cent.

Design/methodology/approach

Homotopy analysis method (HAM) is used for the convergent series solutions of the governing system.

Findings

Nusselt number at the lower disk increases when squeezing parameter Sq enlarges. This illustrates that heat transfer rate at the lower wall can be enhanced by increasing the squeezing velocity of the lower disk. The results demonstrate a decreasing trend in temperature profile for increasing volume fraction of carbon nanotubes. Moreover, improvement in heat transfer rate because of existence of carbon nanotubes is also apparent. A significant enhancement in temperature profile is depicted when inertial permeability coefficient is enhanced. Skin friction coefficients at the lower and upper disks are higher for MWCNTs in comparison to the SWCNTs.

Originality/value

To the best of author’s knowledge, no such consideration has been given in the literature yet.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 28 no. 12
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 4 July 2016

Waqar Ahmed and Muhammad Shahid Soroya

The purpose of this study was to explore the number, difference and ratio of professionals and non-professionals heading toward non-academic special libraries (NASL). This study…

1673

Abstract

Purpose

The purpose of this study was to explore the number, difference and ratio of professionals and non-professionals heading toward non-academic special libraries (NASL). This study also explored the difference of provision of services based on educational qualifications.

Design/methodology/approach

Quantitative survey research method and questionnaire as a data collection tool was used to conduct the study. The questionnaire contained four educational levels against the 18 services variables. No list or directory being available, 71 special libraries were assured to be there in Lahore through snowball-sampling technique. Out of 71 questionnaires, 41 were returned and analyzed using Chi-Square test in Statistical Package for Social Sciences.

Findings

Findings indicated that 56 per cent of the libraries were headed by LIS professionals, while rest of 44 per cent of the libraries was headed by persons with no professional education. Chi-Square test’s p value indicated the significant difference in the orientation, reference service and document reservation service. The professionally qualified library managers were found better at providing librarians’ end services.

Originality/value

The present study is the first of its kind in Pakistan, which marked the vacant positions and indicated the differences of services based on level of education. It depicted the electronic, librarians end, and technical knowledge and multi-factor services and measured its variation on the educational grounds.

Article
Publication date: 14 September 2015

Muhammad Ahmed and Muhammad Tahir Jan

The purpose of this paper is to browse literature based on Aaker’s brand personality modal and highlight criticism on it. Furthermore, the study proposes an Islamic brand…

2710

Abstract

Purpose

The purpose of this paper is to browse literature based on Aaker’s brand personality modal and highlight criticism on it. Furthermore, the study proposes an Islamic brand personality modal based on Islamic teachings.

Design/methodology/approach

Extensive research on Muslim characteristics based on Qur’an, hadith and scholarly work of traditional and modern scholars has been used to assess Aaker’s model. Expert opinions of faculty members from relevant field are also taken into consideration to propose Islamic brand personality model.

Findings

Aaker’s brand personality dimensions have been revised in the light of Islamic teachings. As a result, few pre-existing dimensions have been re-named and several new dimensions such as moral character and trustworthiness are also included.

Research limitations/implications

Considering the gap found in literature, the need to conduct brand personality research in the service industry such as Islamic banks is highlighted.

Practical implications

Islamic brand personality model may help marketers effectively differentiate Islamic brands such as Islamic banks. It may also reinforce advertising techniques/tools to attract a large Muslim consumer market.

Originality/value

This paper is one of the early attempts to see brand personality from Islamic perspective.

Details

Journal of Islamic Marketing, vol. 6 no. 3
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 15 September 2023

Mohammad Nisar Khattak, Moyassar Zuhair Al-Taie, Ifzal Ahmed and Noor Muhammad

This study aims to investigate the effect of servant leadership on employee organizational identification and career satisfaction through the mediating lens of…

Abstract

Purpose

This study aims to investigate the effect of servant leadership on employee organizational identification and career satisfaction through the mediating lens of leader-member-exchange (LMX). Furthermore, this study also examines whether perceived organizational support (POS) strengthens the positive effect of servant leadership on LMX and subsequently, on employee organizational identification and career satisfaction.

Design/methodology/approach

Survey data were collected from 314 respondents working in hotels in United States of America (USA). Structural equation modeling (SEM), hierarchical moderation analysis and bootstrapping were used to test the study hypotheses.

Findings

Servant leadership was found to positively influence employee organizational identification and career satisfaction. Further, analysis revealed that LMX partially mediated the positive relationship between servant leadership and employee career satisfaction and fully mediated the positive relationship between servant leadership and organizational identification. However, although POS moderated the indirect relationship between servant leadership and employee’ career satisfaction, it did not moderate the indirect relationships between servant leadership and organizational identification.

Practical implications

This study provides insight into the nexus of servant leadership and organizational support in hospitality industry to foster the employee organizational identification and career satisfaction which are extremely needed for competitive advantage in hotel industry.

Originality/value

This study addresses recent calls for future researchers to investigate the important of servant leadership in the hospitality industry.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 11 no. 2
Type: Research Article
ISSN: 2051-6614

Keywords

Article
Publication date: 13 June 2016

Ishfaq Ahmed and Muhammad Musarrat Nawaz

The purpose of this study is to investigate the level of understanding of Muslim students about Istihalah. It compares the understanding of students of various departments about…

Abstract

Purpose

The purpose of this study is to investigate the level of understanding of Muslim students about Istihalah. It compares the understanding of students of various departments about Istihalah and changes in their knowledge after a workshop.

Design/methodology/approach

The study is conducted in two phases. In the first phase, a comparison is made between students of three departments: Islamic studies, business studies and food sciences. These departments were selected using purposive sampling. In the second phase, students with a lack of awareness about Istihalah were given a one-day training workshop on the concept of Istihalah. Data were collected through a personally administrated questionnaire.

Findings

The results of the first phase revealed that students from business studies and food sciences were not familiar with the concept and application of Istihalah, whereas students from Islamic studies were well-aware of it. The findings of the second phase revealed that after the provision of training (workshop), students were at par with the students of Islamic studies. All the students were further willing to know about Istihalah and its implications in their personal and professional lives.

Originality/value

The main contribution of this study is to highlight the area where information about Islamic concepts should be disseminated and applied.

Article
Publication date: 24 February 2022

Burhan Rasheed and Muhammad Ahmad

The concept of corporate social responsibility (CSR) is still at a growing stage in developing economies, so this research aims to examine a novel causal link between CSR…

Abstract

Purpose

The concept of corporate social responsibility (CSR) is still at a growing stage in developing economies, so this research aims to examine a novel causal link between CSR (disclosure and expenditure) and competitive advantage (CA), by including competitive intensity (CI) as a moderator.

Design/methodology/approach

The panel data of non-financial firms were collected for eight years (2013–2020). This study used distinct proxies of CA, including adjusted firm return on assets and adjusted firm Tobin's q, and a third proxy used to discover the combined validity of the findings. The CSR disclosure was measured by developing an index, while the amount of CSR expenditure was collected from firms' annual reports.

Findings

The empirical results of Arellano–Bond estimator showed that CSR disclosure and expenditure have a positive and significant impact on CA. This relationship is also tested with CI as a moderator, the results of moderation showed that CI strengthens the relationship between studied variables.

Originality/value

This research tries to bridge the gap between CSR and CA through CI. It is also an addition to the existing literature by addressing the issue of CA generated from CSR activities. This study also explores the area of CA with three different types of proxies with the moderating effect of CI.

Details

Journal of Strategy and Management, vol. 15 no. 4
Type: Research Article
ISSN: 1755-425X

Keywords

Book part
Publication date: 8 November 2021

Muhammad Rizal, Endang Ruswanti and Moehammad Unggul Januarko

Electronic word of mouth (eWOM) is a digital marketing method that has been considered by some companies as an effective and efficient approach to enhance social learning and the…

Abstract

Electronic word of mouth (eWOM) is a digital marketing method that has been considered by some companies as an effective and efficient approach to enhance social learning and the environment for the customers. A social media user could benefit from gaining information from other users to aid their decision-making process. Instagram is an example of a social media platform that could be utilized for the application of eWOM. It could serve as a source of quality, credible and detailed information, and a channel to increase customer interactions and trust. This study aims to determine the effects of eWOM information generated through Instagram on patients’ intention to join the in vitro fertilization (IVF) programs. By adopting the information acceptance model (IACM) theory, several parameters were evaluated: information quality, credibility, usefulness, adoption, attitude toward information, and purchase intention. The structural equation modeling (SEM) was used to analyze as many as 200 respondents of Morula IVF Jakarta and were active Instagram users. The results showed that the adoption of information and attitude toward information had considerably influenced patients’ intentions to join the IVF programs. Such circumstances might have occurred as a result of the increase in information exchange about IVF, through the discussions and sharing of experiences by patients on Instagram. Furthermore, information usefulness was demonstrated to affect information adoption and was influenced by the credibility of information and attitudes toward information. Nonetheless, one variable which did not display any effects on the usefulness of information was the quality of information. In summary, the characteristics of eWOM information that were conveyed on Instagram could affect the intention of patients in joining the IVF program.

Details

Environmental, Social, and Governance Perspectives on Economic Development in Asia
Type: Book
ISBN: 978-1-80117-895-2

Keywords

Article
Publication date: 14 June 2018

Shashikumar N.S., Gireesha B.J., B. Mahanthesh and Prasannakumara B.C.

The microfluidics has a wide range of applications, such as micro heat exchanger, micropumps, micromixers, cooling systems for microelectronic devices, fuel cells and…

Abstract

Purpose

The microfluidics has a wide range of applications, such as micro heat exchanger, micropumps, micromixers, cooling systems for microelectronic devices, fuel cells and microturbines. However, the enhancement of thermal energy is one of the challenges in these applications. Therefore, the purpose of this paper is to enhance heat transfer in a microchannel flow by utilizing carbon nanotubes (CNTs). MHD Brinkman-Forchheimer flow in a planar microchannel with multiple slips is considered. Aspects of viscous and Joule heating are also deployed. The consequences are presented in two different carbon nanofluids.

Design/methodology/approach

The governing equations are modeled with the help of conservation equations of flow and energy under the steady-state situation. The governing equations are non-dimensionalized through dimensionless variables. The dimensionless expressions are treated via Runge-Kutta-Fehlberg-based shooting scheme. Pertinent results of velocity, skin friction coefficient, temperature and Nusselt number for assorted values of physical parameters are comprehensively discussed. Also, a closed-form solution is obtained for momentum equation for a particular case. Numerical results agree perfectly with the analytical results.

Findings

It is established that multiple slip effect is favorable for velocity and temperature fields. The velocity field of multi-walled carbon nanotubes (MWCNTs) nanofluid is lower than single-walled carbon nanotubes (SWCNTs)-nanofluid, while thermal field, Nusselt number and drag force are higher in the case of MWCNT-nanofluid than SWCNT-nanofluid. The impact of nanotubes (SWCNTs and MWCNTs) is constructive for thermal boundary layer growth.

Practical implications

This study may provide useful information to improve the thermal management of microelectromechanical systems.

Originality/value

The effects of CNTs in microchannel flow by utilizing viscous dissipation and Joule heating are first time investigated. The results for SWCNTs and MWCNTs have been compared.

Details

Multidiscipline Modeling in Materials and Structures, vol. 14 no. 4
Type: Research Article
ISSN: 1573-6105

Keywords

21 – 30 of over 2000