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The increasing need for sustainability-literate construction professionals has prompted higher education institutions to incorporate a sustainability agenda education into their construction courses. The purpose of this paper is to investigate the sustainability knowledge embedded into a quantity surveying (QS) undergraduate course.

Using the Queensland University of Technology (QUT) as a case study, analysis of sustainability knowledge embedded into the QS course is conducted by examining the content of QS course structure, unit aims, learning outcomes, assessment framework and weekly lecture and tutorial materials.

The results show that the “incorporation approach”, i.e. the practice of incorporating the sustainability themes into existing relevant subjects, is mainly used in delivering the sustainability knowledge to the QS students. Additionally, it is found that in its QS course, QUT has covered all aspects of sustainability comprehensively from an environmental viewpoint and with regard, to economic, social and governance aspects.

This research also proposes recommendations for further improvement of the sustainability education in the QUT QS course and beyond.

This study revealed the current practices and approaches of incorporating sustainability knowledge into QS education programme and addressed the knowledge requirements of future sustainability literate QS professionals.

Factors influencing the use of mobile phone technologies for agricultural market information access remain a mixed debate, and there are contradictive views among studies. This study examined factors influencing the use of mobile phone technologies for agricultural marketing information access. The study is anchored on the technological acceptance model (TAM).

A descriptive cross-sectional research design was adopted with a sample size of 400 grape smallholder farmers. A structured questionnaire and focus group discussions (FGDs) were used to gather data. Descriptive, ordinal logistic regression and thematic approaches were used in data analysis.

The study confirmed grape smallholder farmers generally considered mobile phone technologies as an appropriate communication channel to stay informed about agricultural marketing information. It was found that reliable electricity supply, relevance, timeliness, perceived ease of use (PEOU) and perceived usefulness (PU) of mobile phone technologies influenced the level of agricultural marketing information access.

This research is limited to a selected number of grape smallholder farmers in Dodoma, Tanzania, and leaves out those without mobile phones. Also, the study was cross-sectional in nature, so it may not be necessarily capable of consistently providing critical and consistent information about the same population over a series of times.

This study contributes to the body of knowledge by integrating the use of mobile phone technologies to access marketing information in informing policy and decision-making processes to promote grape marketing.

This paper aims to critically analyse the application of present value (PV) practised in the concept of time value of money (TVM) from the perspective of maqāṣid al-Sharī‘ah (objective of Islamic law) explained by Ibn ‘Ashur. The analysis is important as this concept has been adopted in the practice of Islamic accounting measurement.

This paper uses qualitative research approach. The authors first review literature related to TVM in Islamic perspective to understand the extent to which the scholarly articles have been discussing this topic. Furthermore, the authors conduct face-to-face interviews with the experts to comprehend the means of TVM application in the recent Islamic accounting practices. The tawhid (monotheistic) paradigm is further used with special reference to the concept of maqāṣid al-Sharī‘ah of Ibn ‘Ashur to critically analyse the practice of TVM in Islamic accounting measurement.

This study identifies the opposing views among the experts on the topic of TVM from the Islamic perspective. That is, the experts’ opinion on this issue can be classified into two. Firstly, a view that rejects TVM and proposes the concept of economic value of time. Secondly, an opinion that recognises TVM with the basis of bay’ al-mu’ajjal (deferred sale). This paper further critically analyses these two opposing opinions. The discussion is established based on the theory of maqāṣid al-Sharī‘ah as explained by Ibn ‘Ashur and the excerpts from interviewing the experts. This work draws a conclusion that such PV-based measurement of TVM does not meet the Islamic principles explained in the theory of Ibn ‘Ashur’s maqāṣid al-Sharī‘ah. Thus, the practice of PV measurement in Islamic accounting is debatable.

This study does not establish a positivism discussion. It is thus the generalisation of this work is not applicable to the Islamic perspective in general. Rather, it is limited to Ibn ‘Ashur’s maqāṣid al-Sharī‘ah.

An analysis of PV measurement adoption in Islamic accounting from maqāṣid al-Sharī‘ah perspective is practically important to raise the awareness that such practice is debatable in Islamic principles. That is, such debate opens new arena for academics, industry professionals and other related stakeholders to further discuss an ideal practice of Islamic accounting.

This paper is among the pioneers that analyses the concept of TVM, in particular relation to PV measurement in Islamic accounting practice from the perspective of Ibn ‘Ashur’s maqāṣid al-Sharī‘ah.

This study aims at identifying a set of determinants that affect halal food purchase intention and measures the relative ranks of these determinants in purchasing halal food among Muslim consumers in India.

Interpretive structural modeling (ISM) approach has been employed in the research, which is an expert opinion-based approach. The opinions of experienced academicians and marketing professionals have been recorded for reaching to the conclusions. Matrice d' impacts croises multiplication appliqué an classement (MICMAC) analysis has also been applied to examine the driving and dependent power of these determinants.

Driver power–dependence matrix reveals that although knowledge of halal and attitude are weak drivers, yet they are strongly dependent upon other determinants. These two variables are at the top of the ISM digraph hierarchy. Food safety and halal labeling have strong driving power, as well as strong dependence. Three determinants, namely brand origin, religiosity and price, have strong driving powers and weak dependence. These variables lay at the bottom level of the ISM model.

This study provides a better understanding of the determinants of halal food purchase intention. This will help the marketers for making appropriate and effective product design and other marketing strategies suited to the needs of the consumer.

This is the first study that examines the interrelationships between determinants and relative rank of these determinants in halal food purchase, using ISM approach and MICMAC analysis.

This case can be used in teaching business ethics, organizational behaviour and human resource management. More specifically, romance in the workplace, discrimination, absenteeism, sneaking and cyberloafing in the workplace.

This case can be used for both undergraduate and postgraduate students particularly for business ethics, organizational behaviour, human resource management and leadership courses. Students/participants are challenged to identify the major issue in the case and help the decision maker to make a decision.

This case demonstrates the unethical behaviour of Natacha and Noman Ali. Natacha refused to comply with the company’s code of conduct and breached the company’s rules and regulations. Natacha used the company’s resources to carry out her personal business and also cheated on her attendance records, and the Director of Enforcement and the Inspectorate Division, Noman, continued to back and support her. Madam Siti Hajar had consulted and advised her many times, but Natacha did not pay attention to her advice. Madam Siti was in a dilemma: whether to report this unethical situation to the top management or to tolerate this situation and remain silent.

Expected learning outcomes are as follows: to identify and describe major issues related to workplace unethical behaviour; to provide examples of the concepts of commitment, dedication, fairness, discrimination and ethical leadership; to identify and analyse individual and organizational factors that may affect individuals’ unethical behaviour; to instruct students of the scientific methods involved in making decisions; and. to help students to think thoroughly, deeply and critically to make decisions that can solve the problem at hand.

Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

CSS 6: Human Resource Management.

Corporate gift-giving and hospitality are some of the high-risk areas for corruption. This paper aims to see comparisons between the Malaysian Ministerial Guidelines and the UK Guidance and to analyse whether the guideline in Malaysia is adequate in dealing with corporate gift-giving and hospitality.

The methodology used in this paper is qualitative research which is based on data collection through online searches, legal databases, information obtained from articles, books, statutes and related government publications.

The findings show that the statutory guideline in Malaysia is immature, still not adequate, and lacks detailed regulations in determining gifts and hospitality as corruption (unclear boundary), as compared to the UK law which is more detailed.

This paper explains on comparison of corporate gift giving and hospitality practise in Malaysia and the UK based on the statutory guidelines.

Sustainable recycling activities in higher education institutions (HEIs) are crucial as it serves as a common benchmark to a community that is socially and environmentally responsible. This chapter presents a suitable case study of HEIs in Malaysia reporting on recycling rate, monitoring the recycling patterns, and matching the significant recycling policy in the HEIs. Therefore, four HEIs including Universiti Teknologi Malaysia (UTM), Universiti Malaya (UM), Universiti Kebangsaan Malaysia (UKM) and Universiti Putra Malaysia (UPM) were selected as the suitable case studies to examine the practices of recycling activities. These four HEIs are Malaysian research universities that are ranked in the top 300 in the UI Green Metric World University Rankings. Several findings and previous works were reviewed; further steps to set a recycling target were identified and served as a guidance of the standard recycling rate. Results showed the selected HEIs reflected the low percentage of recycling rate in the range of 0.03–29.26%, depending on its practices and policy. Three phases of planning have been structured to target the recycling rate at HEIs in Malaysia with the First Plan (2025), Second Plan (2035) and Third Plan (2040) towards the recycling rates of 20%, 30% and 40%, respectively. The recommendations for the HEIs formulate recycling policies and recycling rates, and for waste management, academia and research centres to play a more active role in increasing the efficiency of recycling activities for a positive impact on the recycling rate in HEIs.

Risk reporting in financial reports has a positive impact on the company and its stakeholders. The purpose of this research is to present a literature review using the bibliometric method with the title we used is Risk Reporting, and the keywords are risk disclosure, risk reporting, stakeholders, and stakeholder theory. Data processing in this chapter uses Publish or Perish (PoP) software and Vos Viewers. This study uses the Google Scholar database. The researcher scanned the journal by using Scimagojr.com to view the journal quartile. Before the search was revised, there were 230 papers from 1991 to 2021 (30 years). Researchers will see the development of risk reporting from several sides, such as the country of origin of the researcher, the type of industry that reports risk, the research methods that have been used so far, and the analysis used for reporting risk.

Oversupplied emission basically will create a global economic downturn, which will lead to the implications for the climate action more broadly. Though the pandemic has test the resilience of carbon initiatives, there is urgency in identifying the carbon tax to strengthen as jurisdiction around the world ambitious in adopting and mitigating the targets as an introductory of the associated policy tools. Based on different situations and disciplines, the carbon tax model is simulated in different ways. The purpose of this study is to compare the available approaches that have been utilised by researchers and to determine the methods that suitable the most. The carbon tax and its influence on the construction sector are being benchmark and discussed as the whole of this document. A bibliometric approach is the method in this study in between the keyword of a carbon tax and the construction industry based on the data available in database of Scopus and Web of Science to foresee the interconnection between the knowledge of understanding and definition. The definition of carbon tax is the Pigovian tax that is designed to reduce the greenhouse gases (GHGs) emitted with aim to act as a green tax and been paid by the industries that emitted GHGs as for the carbon emission reduction agenda. The implementation is parallel to the other government policies and in sync to the sustainable development goals.