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This research aims to examine the relations between Shariah compliance and earnings quality.

The authors study three Shariah features: Shariah compliance status, level of Shariah compliance (H-Score) and Shariah compliance persistence. The sample consists of 463 firms from the Middle East and North Africa from 2011 to 2018. A variable determining the level of Shariah compliance was created in accordance with the methodology of S&P 500 Shariah and its underlying index, S&P 500. Then, a probate relapse study was created to identify the link between Shariah compliance and earnings quality.

Results show that Shariah-compliant firms engage in lower earnings management compared to their Shariah-non-compliant counterparts. This paper reveals that Shariah compliance status and high level of Shariah compliance have significant positive association with earnings quality. The authors also find novel evidence that persistence of the Shariah-compliant status has a significant negative association with earnings quality.

This study only examines firms listed on MENA stock markets. It is recommended to further study different markets in addition to the emerging Arab markets in order to compare and contrast the results. Further, larger sample observations from a greater date range can be used.

Few studies have examined the earnings management behavior of Shariah-compliant firms vs Shariah-non-compliant ones in emerging markets; however, no study has focused on Shariah-compliant firms and their level of Shariah compliance. To the best of our knowledge, this is the first study which uses all four proxies for earnings quality in association with Shariah compliance and used new Shariah variables such as Level of Shariah Compliance and Persistent Shariah Compliance status.

This study explores the interplay between levels of cultures and aspects of quality management (QM), aiming to develop a conceptual framework and introduce propositions regarding managing quality in a multinational company (MNC).

A conceptual framework delineating the relationship between the levels of cultures in MNCs and various aspects of QM is proposed. Thereafter, based on a theory elaboration approach, a case study in Swedish facilities of MNCs is used to further illustrate the link between constructs of the framework, contributing to the identification of challenges and possibilities in managing quality in MNCs.

The research identifies key propositions regarding the intricate relationship between levels of cultures and their influences on aspects of QM in MNC. Proposition 1 emphasises the impact of national cultural differences on perceptions of QM principles. Proposition 2 reveals that diverse QM perceptions affect global consistency in QM practices. However, proposition 3 suggests that emphasising technical aspects in common QM practices fosters shared perceptions and a cohesive organisational culture, leading to Proposition 4, that a QM-centric organisational culture mediates national cultural differences, facilitating the management of quality globally.

This research relies on a case study from a Swedish perspective. There is a need for quantitative or mixed method approaches to validate the proposed framework.

This research yields practical insights into cross-cultural QM challenges and possibilities in MNCs.

By integrating national and organisational culture into the QM framework, this research offers a conceptual model and propositions as a foundation for future cross-cultural QM research in MNCs.

This study aims to investigate the quality level of the leading three Public Administration Institutes’ (PAIs) websites in the Arab world.

A convenient sample of 203 Jordanian Government employees answered the questionnaire that assessed five quality dimensions (content, navigation, interface design, accessibility and educational purpose) for each website.

The website of PAI of Kingdom of Saudi Arabia recorded a high level in all quality dimensions, whereas the website of PAI of Jordan recorded moderate quality in all dimensions except for accessibility; the website of PAI of Egypt recorded a high level in all quality dimensions except for the educational purpose. Based on the qualitative analysis, participants agreed that the PAI website has the best quality, accessibility, navigation and design compared with the Egyptian and the Jordanian PAIs websites.

Designers of PAI websites should consider end users’ needs and regularly assess the website’s usability. PAIs developers should also establish more interactive portals to provide transparent and effective electronic services to users. The findings are significant in helping policymakers better understand the importance of distance training and learning using websites and platforms.

Developing a high-quality website enhances the relationship between the government and its employees, consequently establishing the credibility and trust of citizens in public services.

To the best of the authors’ knowledge, this is the first study that measures the quality of PAI websites in the Arab world. The findings provide more cross-culture evidence for the e-government and digital literature in helping policymakers develop more technology interactive platforms.

Food quality and safety issues have always been imperative topics discussed by people. The anti-tampering of blockchain technology and the transparency of information make it possible to improve food traceability and safety quality. How to effectively apply blockchain traceability technology to food safety has great research significance for improving food safety and consumer quality trust.

The paper aims to analyze the differences in product quality levels and market participants’ profits before and after the use of blockchain-driven traceability technology in the food agricultural product supply chain (SC) in the dynamic game frameworks of supplier-led and retailer-led modes, respectively, and explores the willingness, social welfare and consumer surplus of each member of the agricultural product SC to participate in the blockchain. Besides, We investigate the SC performance improvement with the mechanism of central centralized decision-making and revenue-sharing contract, compared to the SC performance in dynamic games.

The results are obtained as follow: The adoption of blockchain traceability technology can help improve the quality of food agricultural products, consumer surplus and social welfare, but the application and popularization of technology is hindered by traceability technology installment costs. Compared with the supplier leadership model, retailer-led food quality level, customer surplus and social welfare are higher.

How to effectively apply blockchain traceability technology to food safety has great research significance for improving food safety and consumer quality trust.

Food quality and safety issues have always been hot topics discussed by people. The anti-tampering of blockchain technology and the transparency of information make it possible to improve food traceability and safety quality.

The research results enrich the theories related to food safety and quality, and provide a valuable reference for food enterprises involved in the decision-making exploration of blockchain technology.

Based on the characteristics of blockchain technology, the demand function is adjusted and the product loss risk of channel members is transferred through a Stackelberg game SC composed of agricultural products suppliers and retailers.

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  We introduce two features of blockchain: quality trust and product information tracking.

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  The willingness of each member of the supply chain to use blockchain for product traceability was explored.

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  The overall traceability effect of the retailer-led blockchain is better than that of the manufacturer-led blockchain.

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  The cost of blockchain technology is a barrier to its adoption.

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  Blockchain brings higher consumer surplus and social welfare.

We introduce two features of blockchain: quality trust and product information tracking.

The willingness of each member of the supply chain to use blockchain for product traceability was explored.

The overall traceability effect of the retailer-led blockchain is better than that of the manufacturer-led blockchain.

The cost of blockchain technology is a barrier to its adoption.

Blockchain brings higher consumer surplus and social welfare.

A meat quality grading system is essential to meet consumers' increasingly diversified demand for food quality in the global market. This study aims to determine the effectiveness of the upcoming Chinese quality grading labels and examine the information effect of labeling standards on pork consumption choices.

Using an online survey with choice experiments, this study estimates consumer valuation for the fat thickness of different pork primal cuts by simulating three scenarios. Generalized mixed logit models in WTP space are used to analyze the choice experiment data.

Chinese consumers prefer lean pork to fatty pork and this preference does not vary significantly between primal cuts. Consumer valuation for ungraded high-quality (lean) pork increases after the implementation of the quality grading. Meanwhile, they are willing to pay high premiums for labeled pork (including level 1, 2, 3), and there are higher premiums for pork with higher levels. Besides, incomplete information on labeling standards could achieve more premiums for pork than relatively complete information.

This study pays attention to essential but few-noticed pork quality grading. The findings provide references for pork industry practices and policy-making of the meat quality grading system in China and globally by examining incomplete and relatively complete information effects on consumer choices.

The aim of this chapter is to develop a conceptual model for the analysis of sustainable development and the ranking of cities based on selected standard criteria and metrics of smart cities. The conceptual framework contains standard and measurable indicators that influence the creation and survival of smart cities that could be self-sustaining, Green Resilient. We can measure the level of smartness of cities from two perspectives, first from the point of view of the degree of automation of services, infrastructure, buildings, transport, etc. and second from the point of view of planning the further development of the city in order to raise the quality of life of its citizens. Indicators should satisfy the principles of specificity, measurability, availability, relevance and timeliness (Schomaker, 1997). Researchers in the field of smart cities define different sets of characteristics, on which they construct a system of indicators that together describe the degree of development of a smart city. It must be taken into account the fact that there is no single set of indicators that would refer to the level of smartness of the city. It is a complex phenomenon, which occurs differently depending on the conceptual framework and the goal of classifying cities according to the complex characteristics of smartness, especially if you take into account the fact that the general well-being and quality of life of citizens are more important than only indicators of the quality of city services.

This research deals with the critical factors of quality and their significance to perceived security as an effort to build a formidable loyalty of customers in a technology driven service environment. The primary purpose of this study is to investigate the key contributing elements of functional and service quality on perceived security and to further analyze its impact on customer satisfaction and loyalty.

A hypothesized structure model is proposed and justified using the data collected in the manufacturing and telecommunication service sectors in South Korea through survey with total 647 respondents. To clarify the reliability of model and validity of the proposed hypothesis, AMOS 24.0 software was utilized. Furthermore, two moderating variables were adopted for the depth understanding.

This study reveals that service quality dominantly influences the level of perceived security due to its characteristics that are mostly formed on the stage of customer-contact activity. This study further provides a strategic methodology for manufacturing and telecommunication firms to foster sustainable growth by focusing on perceived security during the service delivery process.

This finding is particularly important as Ontact technology becomes increasingly critical during the COVID-19 pandemic. It is worthwhile noting that the research outcome of this study may, in turn, trigger the trust issue that need to be combined with quality in the era of Industry 4.0.

Digital inclusive finance has a positive promotion effect on the development of the national economy, but little research exists on how digital inclusive finance affects high-quality consumption in economically developed regions. Therefore, to fill the gap, this paper aims to study the impact of digital inclusive finance on high-quality consumption development using the economically developed regions of Jiangsu, Zhejiang and Shanghai as examples.

Firstly, the entropy method is used to construct the index of high-quality consumption among residents. Then, the municipal-level data of Jiangsu, Zhejiang and Shanghai from 2011 to 2020 are used to test the impact. Subsequently, the mechanism of action test and heterogeneity analysis are conducted.

The results show that digital inclusive finance has a positive role in promoting the high-quality consumption of residents in Jiangsu, Zhejiang and Shanghai. At the same time, digital inclusive finance can promote high-quality consumption through its own digital payment and internet insurance channels. There is regional heterogeneity in the impact.

To the best of the authors’ knowledge, this study is the first to examine whether and how digital inclusive finance affects high-quality consumption. The authors consider multiple dimensions, such as consumption level, consumption structure, consumption ability, consumption environment and consumption mode, to measure high-quality consumption. The findings provide valuable insights for policymakers, investors and regulators in planning regulations.

University students’ lecture theatre concentration levels are significantly related to indoor environmental quality (IEQ). The purpose of this study is to investigate the relationship between indoor environmental quality (IEQ) and the self-reported concentration levels of university students during the winter at University College London (UCL), UK.

A questionnaire survey and physical measurements were used to assess the IEQ factors affecting students’ concentration levels.

The lecture theatre design factor was the most significant factor influencing students’ concentration levels, and the facility environment was more important than the thermal environment, indoor air quality, and acoustic environment in influencing students’ concentration levels in this winter investigation at UCL, UK. Additionally, students prefer a colder thermal environment. The concentration level of students was positively correlated with the indoor air quality and negatively correlated with the acoustic environment.

Based on model application, this research could provide lecture theatre IEQ design. This research additionally provides an acceptable indoor thermal environment temperature range based on a large sample, which can be used to calibrate a student performance benchmark.

As this study evaluates the IEQ factors that influence the concentration levels of university students, interior designers and engineers should consider the rational layout of these factors. Therefore, this study may provide a reference for the interior environmental design of lecture theatres in educational buildings.

How to embed artificial intelligence (AI) in human resource management (HRM) is one of the core challenges of digital HRM. Despite regulations demanding humans in the loop to ensure human oversight of AI-based decisions, it is still unknown how much decision-makers rely on information provided by AI and how this affects (personnel) selection quality.

This paper presents an experimental study using vignettes of dashboard prototypes to investigate the effect of AI on decision-makers’ overreliance in personnel selection, particularly the impact of decision-makers’ information search behavior on selection quality.

Our study revealed decision-makers’ tendency towards status quo bias when using an AI-based ranking system, meaning that they paid more attention to applicants that were ranked higher than those ranked lower. We identified three information search strategies that have different effects on selection quality: (1) homogeneous search coverage, (2) heterogeneous search coverage, and (3) no information search. The more applicants were searched equally often (i.e. homogeneous) as when certain applicants received more search views than others (i.e. heterogeneous) the higher the search intensity was, resulting in higher selection quality. No information search is characterized by low search intensity and low selection quality. Priming decision-makers towards carrying responsibility for their decisions or explaining potential AI shortcomings had no moderating effect on the relationship between search coverage and selection quality.

Our study highlights the presence of status quo bias in personnel selection given AI-based applicant rankings, emphasizing the danger that decision-makers over-rely on AI-based recommendations.