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Housing is one of the basic necessities of humankind for survival and purchasing a home is often a substantial milestone. Individuals exhibit complex behaviour influenced by various factors while making decisions related to the purchase of residential properties. While most of the earlier studies have focused on understanding the purchasing behaviour of home buyers’ in developed countries, the research is limited on this topic in developing countries such as India. The booming information technology industry has rapidly increased the demand for residential properties among the migrant population in Bengaluru, India’s largest technology hub. Real estate developers strive to meet the requirements of prospective customers through innovative ways but face challenges in a competitive market.

It is essential to understand the factors influencing home buyers’ purchase attitudes for increasing property sales. However, a lack of research on this subject is identified in the emerging city of Bengaluru. This study aims to analyse the determinants of home buying decisions for potential investors in Bengaluru through structural equation modelling to provide insights for the real estate industry to construct houses as per their customers’ needs.

It was found that housing amenities, financial aspects, location conveniences and marketing services significantly influenced home buyers’ purchase decisions, whereas housing features do not.

The findings of this study offer valuable insights for governmental bodies to implement appropriate policies and for builders to design properties with features that cater to the target population, thereby promoting sustainable growth in the real estate industry.

For the purpose of saving nickel, this study aims to develop new duplex stainless steel cored wires suitable for wire arc additive manufacturing (WAAM) with the addition of nitrogen.

The effect of nitrogen content on the microstructure and mechanical properties of the thin-walled deposits is investigated in detail.

The microstructure of thin-walled deposits mainly consists of austenite, ferrite and secondary austenite. With increasing nitrogen content, the austenite in the deposited metals increases. The austenite proportion in the bottom region is more than that in the top region of the deposited metals. The χ phase is randomly distributed at the grain boundaries and within ferrite. The σ phase is mainly precipitated at ferrite and austenite grain boundaries. With increasing nitrogen content, the tensile strength of the deposited metals increases, but the impact toughness of the deposited metals deteriorates.

This study proposes new duplex stainless steel cored wires for WAAM, which realizes the objective of saving nickel.

This study aims to evaluate Islamic bank compliance with the accounting and auditing organisation for Islamic financial institutions (AAOIFI), assess the impact of multiple accounting standards in Islamic banking, examine the need for private accounting standards and assess international financial reporting standards (IFRS) compatibility with Islamic banking and analyse financial leasing accounting in Islamic banking compared to IFRS 16.

A combination of comparative theoretical analysis, physical examination, and semi-structured interviews has been used as a research methodology. These methods are interconnected and complement each other to provide a comprehensive approach to address the research questions.

Islamic banks in various countries show varying compliance with AAOIFI accounting standards. Some fully comply, while others adopt a hybrid approach combining AAOIFI and IFRS. Differences in accounting treatments can result in conflicts, asset inflation and financial statement discrepancies. Challenges and criticisms faced by AAOIFI standards include violating the matching principle and lacking faithful representation. Collaboration among academics, standards-setting bodies and organisers is crucial for guiding the reporting of Islamic financial statements.

The research identifies gaps in implementing Islamic accounting standards and proposes strategies to enhance compliance, improve performance and increase transparency in Islamic financial institutions. It highlights the importance of a harmonised and universally accepted accounting framework for Islamic banking, considering the compatibility between IFRS and Islamic principles.

Social implications have arisen regarding the global acceptance of Islamic finance, which leads to an increase in socially Islamic finance exchange.

This research examines the consequences of using multiple accounting standards in the Islamic banking industry and discusses the need for private accounting standards and compatibility with IFRS.

Innovative design and execution approaches are employed in infrastructure sectors and planning to enhance the integrated project delivery system, assure the sustainability of infrastructure projects, and meet the demands of the dynamic, changing environment. Delivery methods must incorporate new technologies. By combining digital technology, teamwork, and mass manufacturing, a greater degree of exceptional quality, sustainability, and resilience in the environment will be generated. As a result, a new approach does not rely on the reaction policy, but instead considers alternative scenarios and employs a simulation model to determine the best course of action.

In the paper, the system dynamics approach to construction management is validated in light of pertinent research. Additionally, it describes the difficulties facing the infrastructure projects' delivery system. Additionally, the strategy for system dynamics creation is described. This strategy includes a causal loop diagram, generates a stock-flow diagram, and simulates forecasts of model behavior over time. Next, the optimization model's validation process is used to create a system dynamics model for choosing the best infrastructure project delivery system project and controlling it to maximize sustainability, mass production, digital integration, and team integration. The dynamic complexity of project management is growing.

The primary goal is to present a system dynamics (SD) simulation to look at how well infrastructure projects perform in terms of choosing the best method for delivering infrastructure projects. One of the most ideal methods for delivering projects is integrated project delivery. An effective methodology for making strategic decisions on the choice of the best project delivery method. In order to enhance certain infrastructure project delivery system metrics for sustainability, mass production, digital integration, and team integration, the model included building strategy and sophisticated system dynamics simulation. According to the construction strategy, the outcomes have been satisfactory.

System dynamics research has been done to replicate the idea of contemporary construction in order to determine the best approach for delivering infrastructure. The government and decision-makers would benefit from understanding this research as they decide on the best delivery method for boosting the sustainability and productivity of infrastructure projects in Egypt.

This study aims to use a risk management approach to analyze the factors influencing the marketing failure of Islamic banking products in Indonesia.

Data were collected from respondents to be involved in the risk assessment of failure based on the criteria of severity score, likelihood of occurrence and detection ability of employees. The dominant factors were grouped into the number of new customers and transaction value categories. The failure mode and effect analysis (FMEA) method was used to identify the highest risk dominant factors.

The study results show critical factors and prioritized for immediate improvement. The number of new customers can be identified based on the following factors: occupation of prospective customers; income level of prospective customers; the lifestyle of the prospective customer. Transaction value can be identified based on the following factors: total balance; the level of convenience in transactions; turnover of funds; profitability; and risk management.

The Islamic banking industry in Indonesia needs to consider the importance of suitability: target market with the products offered, considering the income level of customers with suitable products, the level of profit sharing expected by consumers, improving customer education about Islamic banking products, the capabilities of financing staff and staff capabilities on risk management in Islamic banking products and services.

To the best of the author’s knowledge, this research is the first to apply FMEA in analysing marketing failures of Islamic banking products and services.

The purpose of the study is to analyze changes in land use, specifically residential area expansion, in South Tangerang City and identify the factors that influence land use change.

The study used remote sensing methods in ArcGIS 10.8 for data analysis and processing, including spatial analysis and identification of land use changes. The study analyzed satellite images from 2010 and 2020 to identify changes in land use in South Tangerang City over the ten-year period.

The study found that the most significant land use changes in South Tangerang City between 2010 and 2020 were the reduction of mixed plantation area and the expansion of residential areas. The study identified the development of small townships by private developers as the main factor that influenced land use change in South Tangerang City.

The study has several limitations, including a focus on only one aspect of land use change (i.e. residential area expansion), limited scope of the study area (South Tangerang City) and a reliance on remote sensing methods for data analysis.

The findings of the study can be used by policymakers and city planners to develop sustainable land use planning strategies that balance the need for urban development with environmental and social concerns. By understanding the factors that drive land use changes in South Tangerang City, policymakers can develop policies that encourage sustainable urban growth and development while preserving natural resources and protecting the environment.

The study has social implications as the expansion of residential areas in South Tangerang City indicates a growing demand for housing in the area. The study highlights the importance of developing affordable and sustainable housing solutions to meet the needs of the growing population in South Tangerang City. Additionally, the study emphasizes the importance of understanding the social and economic factors that drive land use change and their implications for the well-being of local communities.

The residential area development in South Tangerang City is driven by private developers who make small independent cities that have all facilities in one area. These small cities attract people to reside and also drive high population growth in South Tangerang City, considering it is a buffer city of Jakarta that has good infrastructure development.

This study aims to examine the link between boards and audit committees and firm performance in Kuwaiti listed firms in the context of recent and extensive corporate governance regulatory reform.

Panel data regression analysis with fixed effects and clustered standard errors of firm performance for 61–97 listed industrial and services firms in Kuwait over a seven-year period. The dependent variables are the returns on assets and equity, the debt-to-equity ratio and leverage and Tobin’s Q and the independent variables comprise board of directors and audit committee characteristics, including size, the number of meetings and the numbers of independent and outside board and expert committee members. Firm size, subsidiary status and cash flow serve as control variables.

Mixed results with respect to the characteristics of the board of directors. Board size and independent and outsider board members positively relate only to Tobin’s Q and insiders only to debt to equity. For audit committee characteristics, committee size, independence and expertise positively relate to the return on equity and committee size and expertise only to Tobin’s Q. Of the five performance measures considered, board and audit committee characteristics together best determine Tobin’s Q.

Data from a single country limits generalisability and control variables necessarily limited in a developing market context. Need for qualitative insights into corporate governance reform as a complement to conventional quantitative analysis. In combining accounting and market information, Tobin’s Q appears best able to recognise the performance benefits of good corporate governance in terms of internal organisational change.

The recent corporate governance code and guidelines reforms exert a mixed impact on firm performance, with audit committees, not boards, of most influence. But recent reforms implied most change to boards of directors. One suggestion is that non-market reform may have been unneeded given existing market pressure on listed firms and firms anticipating regulatory change.

Kuwait’s corporate governance reforms codified corporate governance practices already in place among many of its firms in pursuit of organisational legitimacy, and while invoking substantial change to audit committees, involved minor change to firm performance, at least in the short term. Some firms may also have delisted in expectation of stronger corporate governance requirements. Regardless, these direct and indirect processes both improved the overall quality of listed firm corporate governance and performance in Kuwait.

Seminal analysis of corporate governance reforms in Kuwait, which have rapidly progressed from no corporate governance code and guidelines to an initially voluntary and then compulsory regime. Only known analysis to incorporate both board of directors and audit committee characteristics. Reveals studies of the corporate governance–firm performance relationship may face difficulty in model specification, and empirical significance, given the complexity of corporate governance codes and guidelines, leads in changing firm behaviour and self-selection of firms into and out of regulated markets.

The purpose of this paper is to investigate a distinct set of characteristics that influence Muslim customers’ intentions to purchase Ar-Rahnu Islamic financing contract in Malaysia.

The study studied the impact of perceived value, perceived quality, perceived financial advantages, religious commitment and product knowledge on the purchase intention Ar-Rahnu Islamic financing contract using a quantitative research approach. A Google Form-based online survey was created and distributed through Twitter, Facebook and Instagram, among others. The survey data were analysed using structural equation modelling with a partial-least-square estimation property (PLS-SEM).

The study results suggested that Muslim customers in Malaysia had a greater propensity to buy Ar-Rahnu Islamic financing contract. Analysis of the data revealed that perceived value, perceived quality, perceived financial benefits and religious commitment had direct effects on the desire to buy Ar-Rahnu Islamic financing contract in Malaysia. In addition, the results reveal that religious commitment, perceived quality and perceived financial benefit are the top three important factors in explaining Ar-Rahnu Islamic financing contract buying intentions in this country.

Muslim customers may use Ar-Rahnu Islamic financing contract as a short-term credit alternative to enhance their financial standing. Ar-Rahnu Islamic financing contract generates a substantial quantity of credit demand and supply, which not only allows Muslim customers to adhere to Islamic standards but also contributes to the expansion of the economy. The result would aid and advise Ar-Rahnu finance resources and legislators in measuring the efficacy of the program in Malaysia, especially among Muslim customers.

Ar-Rahnu Islamic financing contract as a financing alternative has been explored extensively, but this study takes a whole new approach to the subject by looking at dimensions of perceived value, perceived quality and perceived financial benefit along with individual product knowledge and religious commitment. Consequently, this study will contribute to the understanding of how Muslim customers will respond to the Ar-Rahnu Islamic financing contract and will assist financial institutions in increasing the possibility that Muslim consumers would acquire Ar-Rahnu Islamic financing contract.

The purpose of this study is to develop and assess the effects of unified theory of acceptance and use of technology (UTAUT 2) constructs – effort expectancy (EE), social influence (SI) and hedonic motivation (HM) – on behavioural intention (BI), as well as the impact of innovation resistance theory (IRT) constructs – usage barrier (UB) and tradition barrier (TB) – on innovation resistance (IR) behavior in the context of digital zakat payment in Aceh. In addition, this study also examines how knowledge of fiqh zakat influences both BI and IR.

This was a quantitative study including 350 Acehnese persons who paid zakat online. This research used a Likert scale, and the sampling technique was purposive sampling applied for the Acehnese people. The research respondents were civil servants, private employees, BUMN employees (employees of State-Owned Enterprises), merchants, restaurant owners, professionals and other occupations who had paid professional zakat through a digital system mechanism. The data were analysed using partial least squares structural equation modelling.

This research found that the constructs built through the theory of UTAUT 2 explained the position of the EE variable, which had a significant effect on BI. On the other hand, the variable of SI and HM did not significantly affect BI in digital zakat payment. This finding demonstrated that BI significantly influenced actual usage (AU). UB and TB had no impact on IR, according to the theoretical framework developed by IRT. Yet, the knowledge about the fiqh zakat (KFZ) significantly affected the AU. In terms of the moderation role, the KFZ variable moderated the relationship between BI and AU. However, the KFZ variable did not moderate the relationship between IR and AU.

This research had limitations and could still be investigated further by involving a larger sample. This study does not include all UTAUT 2 and IRT constructs, but only involves UTAUT 2 and IRT constructs based on the phenomenon of digital zakat paying behavior in the people of Aceh.

This research had a managerial contribution and an evaluation of the use of digital zakat collection services in Aceh and zakat management institutions in various countries. The existence of significant EE should be a reference for zakat institutions to produce continuous payment applications with a higher level of convenience in the future. In addition, the government should encourage more organised fiqh zakat education in society to plan a more optimal zakat collection. The reason for this is that KFZ has been shown to moderate zakat intentions towards actual digital zakat payment behaviour.

The results of this study were then accommodated by the government to design a digital zakat collection system so that it resulted in optimising the collected zakat funds. The greater the zakat funds collected, the greater the economic impact and social resilience of the community was in the midst of the post-covid and global crisis.

This research provided an essential value in the aspect of collecting zakat funds, especially in the study of the behaviour of paying zakat digitally. The theory of planned behaviour predominated in earlier studies that investigated zakat-paying behaviour. Yet, this research was even more focused as it used the constructs of UTAUT 2 and IRT theory and applied the involvement of a moderator variable like fiqh zakat knowledge that was barely discussed.

This study is among the first to integrate the technology acceptance model (TAM) and value-based adoption model (VAM) in the context of augmented reality (AR) shopping. It assesses how consumers' rational (TAM) and emotional (VAM) factors influence their intention to use AR in online shopping via perceived value and consumer engagement.

This study uses a quantitative research approach and employs a standardized survey questionnaire distributed on social media platforms to recruit Gen Z members who are potential buyers or users of AR technology. SmartPLS 4.0 was used to test the responses of 204 respondents.

The results indicate that consumers who perceive a higher value of AR in shopping are inclined to use AR in their future shopping when AR shopping is easy to use, useful, personalized, innovative and provides a highly engaging experience. Interestingly, perceived sacrifice did not influence perceived value. This study confirms that integrating TAM and VAM is instrumental in capturing value, which in turn influences engagement and the intention to use AR in online shopping.

This study further extends the conceptualization of AR perceived value by combining rational components derived from TAM and VAM, thus leading to a sturdy and theoretically grounded framework. In addition, this study contributes to the literature on extended reality, namely AR shopping, and helps brand managers manage highly evolving AR experience for Gen Z.