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The purpose of this study is to examine the acceptability of tawarruq in the banking industry in Somalia, focusing on awareness, need, compatibility, relative advantage, behavioral attitude and the role of Shariah scholars. This study is governed by the Theory of Islamic Consumer Behavior.

A questionnaire survey was conducted involving 150 customers of Islamic banks in Mogadishu, Somalia. This research adopts a quantitative methodology, using descriptive and survey analyses by employing SPSS 23. Smart-PLS-4 SEM was used to test the six hypotheses established in the study.

This study provides evidence that the customers of Islamic banks in Somalia are looking forward to Islamic banks offering tawarruq in the country. Respondents viewed tawarruq as a very attractive product compared to other existing products of Islamic banks in the country. The need for tawarruq, its compatibility and relative advantage have a positive and significant influence on the intention to use tawarruq products for cash financing purposes, whereas customer awareness, behavioral attitudes and the role of Shariah scholars have insignificant influence.

The findings of this study can be beneficial to all Islamic financial institutions in Somalia by applying tawarruq contract to facilitate cash financing.

This study contributes to the literature by enhancing the awareness of tawarruq in Somalia. The study also shed light on the need of Islamic banks’ customers on tawarruq for cash financing purposes in Somalia.

This study aims to understand how perceived desirability and perceived feasibility influence Portuguese higher education students' social entrepreneurial intention and general entrepreneurial intention and explore how gender attitudes can affect these relationships.

This study's sample comprises 391 participants. The hypotheses formulated in the research model were tested through structural equation modelling, using the bootstrapping method to perform decomposition tests and multigroup analyses to assess the effect of gender on perceived desirability, perceived feasibility and social and general entrepreneurial intention.

The sample data reveal that women have a greater social entrepreneurial intention, and men have a greater general entrepreneurial intention. The results regarding the research model reveal that perceived desirability positively influences social and general entrepreneurial intention, with stronger relationships for men than for women. However, perceived feasibility positively influences overall entrepreneurial intention but is insignificant in explaining social entrepreneurial intention. When the differences between genders are analysed, the perceived feasibility by women is significant and positively influences the social entrepreneurial intention, not being significant when men are considered. Contrary to previous studies about higher education students, men have a higher perceived desirability in both general and social entrepreneurial intentions, while women have a stronger perceived feasibility in both general and social entrepreneurial intentions.

This paper contributes to the development of the social entrepreneurship literature, demonstrating that social entrepreneurial intention can be influenced by gender. The results show the importance of considering the spatial and organisational context in examining the relationships between perceived desirability/perceived feasibility and social entrepreneurial intentions of men and women.

The purpose of this study is to validate the psychometric properties of the Self-Perceived Employability Scale in the context of the United Arab Emirates (UAE-SPE) and to verify the model fit of the UAE-SPE and University Commitment Scale (UC) (Rothwell et al., 2008) for undergraduate students.

A cross-sectional survey study was carried out to collect the data using a web-based survey tool (Qualtrics) at a public university in the UAE. The sample was 646 undergraduate students.

As a result of the factor analysis, the study validated three factors of SPE for undergraduate students in the UAE that explain their perceptions of their university reputation, their field of study, the state of the UAE labour market and confidence in their skills. Confirmatory factor analysis verified good model fit indices of UAE-SPE and the UC scale. In addition, the study found a statistically significant positive relationship between the UC scale and the three factors of UAE-SPE.

Currently, there is a scarcity of published research on self-perceived employability amongst undergraduate students in higher education institutions in the UAE and the Arab region. This article not only contributes to research on this topic but also validates two scales, allowing cross-cultural comparisons of SPE and UC of undergraduate students in the Arab region and worldwide.

The purpose of this study is to examine the level of Shariah governance disclosure among Islamic banks in Malaysia and the Gulf Cooperation Council (GCC) countries (i.e. Kuwait, Bahrain, United Arab Emirates, Qatar, Oman and Saudi Arabia). On top of that, the effect of Shariah governance disclosure on Islamic banks financial performance is investigated.

Data underwent quantitative content analysis and a mean comparison of the Shariah governance disclosure mechanisms as well as multiple regression analysis. Shariah governance information is obtained from the Islamic banks' official websites and the Bursa Malaysia Exchange.

The results of the content analysis revealed that the level of Shariah governance disclosure among Malaysian Islamic banks has been more pronounced than in the GCC countries. Additionally, the multiple regression analysis results specified that of the five Shariah governance disclosure mechanisms, the Shariah committee emerged as the strongest determinant in the financial performance of the Islamic banks, followed by transparency and disclosure.

Islamic banks should emphasise publishing Shariah governance information in annual reports to reflect superior accounting practices as assessed by certified Shariah auditors with an effective monitoring system.

The empirical findings are vital for serving as a guideline for Islamic banks in Malaysia and the GCC countries to disclose their practice of Shariah governance and gain empirical insights into its effect on firms’ financial performance. Following that, Islamic banks would improve their accounting practices while adhering to Shariah principles, strengthen internal controls and boost their brand reputation.

The purpose of this paper is to study the correlational and effect relationship between Halal standards and the performance of Halal-certified Palestinian Food Companies.

Quantitative method was used, using a questionnaire survey of 40 Halal-certified Palestinian organizations out of a total of 47 certified organizations, the analysis was done using the partial least squares structural equation modeling (PLS-SEM) and the literature review was conducted using a well-known systematic literature review methodology.

Halal implementation and certification had a positive impact on performance (operational, financial and marketing). The depth/intensity of implementation fully mediates operational performance and partially mediates marketing and financial performance.

As the sample size is small, it is recommended to conduct the study using a larger sample size, once the number of Palestinian Halal-certified organizations increases. A longitudinal or panel study is recommended to capture data that are more accurate and avoid objectivity and bias issues using a cross-sectional research design method. Finally, the study recommends to conduct additional research in the field of Halal awareness for customers to gage their intention and welling to buy Halal products within the Middle East region.

The importance of this study exists in the lack of previous Halal-related studies in the Palestinian context and the previously described gap in the literature. Nevertheless, the quality management drivers and impact are limited in the Palestinian context compared with other contexts; the results of the previously published studies revealed mixed results such as the drivers of quality management are based on the type of business. Finally, this research gives small insights and directions toward conducting additional studies concerning customer awareness about Halal products.

This study aims to investigate consumer decision-making styles (CDMS) in the context of street food. In addition to the original CDMS constructs, two additional constructs, namely food safety risks and environmental risks, were included based on relevant literature. Furthermore, the study explores the moderating role of social media celebrities (SMCs) in bridging the intention-behaviour gap in street food consumption behaviour.

The data were collected through an online survey, with 300 participants providing useable responses. Partial least squares (PLS) analysis was employed to analyse the data.

The findings indicate that out of the eight identified CDMS, six styles, specifically recreational (hedonistic shopping consciousness), price consciousness, novelty-seeking, impulsiveness, confusion due to over-choice and brand loyalty, significantly influence consumers' intention to consume street foods. Additionally, the results support the moderating role of SMCs. This suggests that the presence and influence of SMCs play a significant role in shaping consumers' intention and behaviours towards street food consumption.

This study contributes significantly to the literature by adding two additional constructs, namely safety risks and environmental risks in CDMS. Moreover, this study fulfils the intention-behaviour gap in street food literature by exploring the moderation effect of SMCs.

This study aims to examine the effects of cross-flow and multiple jet impingement on conductive panel cooling performance when subjected to uniform magnetic field effects. The cooling system has double rotating cylinders.

Cross-flow ratios (CFR) ranging from 0.1 to 1, magnetic field strength (Ha) ranging from 0 to 50 and cylinder rotation speed (Rew) ranging from −5,000 to 5,000 are the relevant parameters that are included in the numerical analysis. Finite element method is used as solution technique. Radial basis networks are used for the prediction of average Nusselt number (Nu), average surface temperature of the panel and temperature uniformity effects when varying the impacts of cross-flow, magnetic field and rotations of the double cylinder in the cooling channel.

The effect of CFR on cooling efficiency and temperature uniformity is favorable. By raising the CFR to the highest value under the magnetic field, the average Nu can rise by up to 18.6%, while the temperature drop and temperature difference are obtained as 1.87°C and 3.72°C. Without cylinders, magnetic field improves the cooling performance, while average Nu increases to 4.5% and 8.8% at CR = 0.1 and CR = 1, respectively. When the magnetic field is the strongest with cylinders in channel at CFR = 1, temperature difference (ΔT) is obtained as 2.5 °C. The rotational impacts on thermal performance are more significant when the cross-flow effects are weak (CFR = 0.1) compared to when they are substantial (CFR = 1). Cases without a cylinder have the worst performance for both weak and severe cross-flow effects, whereas using two rotating cylinders increases cooling performance and temperature uniformity for the conductive panel. The average surface temperature lowers by 1.2°C at CFR = 0.1 and 0.5°C at CFR = 1 when the worst and best situations are compared.

The outcomes are relevant in the design and optimization-based studies for electric cooling, photo-voltaic cooling and battery thermal management.

This study aims to improve the use of digitalization in facilities management (FM) for shopping complex facilities in the post-COVID-19 era. The resumption of economic activities, especially in shopping complexes, poses challenges for FM with throngs of shoppers. To tackle these challenges, enhanced and innovative FM practices are necessary.

The study used a qualitative research approach, incorporating case studies, interviews, observations and documentation. It focused on super-regional shopping complexes in the Klang Valley, Malaysia, selecting two complexes for qualitative data collection. Supplementary data were gathered from various sources, including government policy publications, websites, books, journal papers and archival records.

The research provides valuable insights into FM innovations and the application of FM digitalization in shopping complexes after the COVID-19 pandemic. It also addresses challenges faced by FM teams during this period. Recommendations for implementing FM digitalization in super-regional shopping complexes post-COVID-19 include developing skilled personnel, defining appropriate work scopes, strategies and policies, using cost-effective software, and increasing occupant awareness. The involvement of outsourced service providers is advised, emphasizing their understanding of the organization’s business model and innovative approaches.

The findings offer new perspectives on the characteristics of FM digitalization in the commercial sector during business disruptions caused by the pandemic. The proposed strategies are grounded in real industry implementations, aiming to enhance the FM digitalization approach for improved business performance.

This study investigates the influence of corporate income tax on two corporate financial decisions — dividend and capital structure policies, particularly for Shariah compliant companies in Malaysia.

The study considered data from a sample of 529 Malaysian listed companies from four industrial sectors from 2007–2021 (6,746 company-year observations, before eliminating outliers). Panel models such as Fixed Effect and Random effect models were used. The study specifically tested the effect of corporate income tax on dividend and capital structure policies for Shariah compliant companies (3,148 observations) and controlled for industrial sectors.

(1) Firms are mostly Shariah-compliant, less liquid, less profitable and smaller in size, (2) Broadly when analysed together, tax has no impact on debt-equity ratio while it has an impact on dividend per share, (3) However, when tested separately for Shariah compliant companies, the influence of effective tax on capital structure is very evident but not for dividend and (4) influence of industrial sector on the relationship between corporate tax and capital structure and dividend policy is significant. Results indicate that Shariah firms might be raising debt to gain tax advantage. Companies in general pay dividends to avoid reputational damage.

This study assumes that leverage and dividend policy decisions are the main outcomes of the changing tax policies, while it seems that there could be other important outcomes that can be tested in future research. The study also shows the changing tax regimes of different ASEAN countries but they have not been tested to see the differences between countries. It will be indeed interesting for future researchers to focus on this aspect.

The findings contribute to the literature on tax planning of the Shariah-compliant firms, a high growth business segment in the Asian context. The study discussed potential tax-based Islamic market product development.

This study aims to identify the characteristics of Muslim Generation Z and analyze the factors that influence its purchase intention of environmentally friendly halal cosmetic products.

This research adopts the quantitative methods of a questionnaire and sampling technique using purposive sampling. The respondents in this study were 300 Indonesian Muslims from Generation Z. Descriptive analysis and structural equation modeling–partial least structural with SmartPLS 3.3.7 software were used to analyze the research data.

This study found that of the nine hypotheses tested, seven are confirmed, including the effect of halal labels on halal-green awareness, environmentally friendly labels on halal-green awareness, environmental knowledge on halal-green awareness and knowledge on attitudes. Meanwhile, religiosity and halal-green awareness influence attitudes and attitudes that affect the purchase intention of environmentally friendly halal cosmetics. Two hypotheses that are not accepted are the influence of religiosity on halal-green awareness and halal-green awareness on attitudes. The findings are expected to increase interest in buying environmentally friendly halal cosmetics by better understanding consumer behavior, especially Generation Z.

Cosmetics manufacturers benefit from halal-green branding on their products to enter new halal markets and increase market share.

This study is more comprehensive than previous studies, combining halal and environmentally friendly elements with a focus on Generation Z.