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The study aims to investigate the Shari’ah governance quality effectiveness, at the bank and national levels, on the value relevance of Islamic banks’ (IBs’) earning per share and book value per share.

Quantitative analyses are conducted using a panel of 40 listed IBs from 12 countries during 2012–2019. Data were retrieved from the Refinitiv Eikon database and banks’ annual reports.

The findings suggest that Shari’ah supervisory boards’ attributes negatively influence the value relevance of accounting information while the internal procedures positively impact it. The results also provide evidence of a complementary effect between Shari’ah governance mechanisms at the bank and national levels on the value relevance of accounting information.

IBs’ boards and managers need to be more aware of the role of Shari’ah governance and its impact on value relevance. The observed complementarity between Shari’ah governance systems at the bank and national levels may incite regulators to include comprehensive Shari’ah governance regulations in their best practices. Strengthening collaboration between regulators and the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) is also required to create an enabling environment for investors to rely on the AAOIFI accounting standards in their investment decision-making process.

Existing studies tend to ignore the effectiveness of Shari’ah governance quality at the bank level on value relevance. There is a similar lack of empirical research on the effectiveness of the centralized Shari’ah governance scheme on accounting issues.

The paper aims to examine the impact of Shari'ah governance quality on environmental, social and governance (ESG) performance in Islamic banks.

The study's sample consists of 66 Islamic banks from 14 countries over 2015–2019. The research uses the Heckman model, which is a two-stage estimation method to obtain unbiased estimates, as ESG scores are only observable for 17 Islamic banks in Eikon Refinitiv database at the time of the analysis.

The analysis shows that Shari'ah governance has a beneficial role to achieve ESG performance. The analysis also shows that enhanced profiles of Shari'ah supervisory boards' (SSB) attributes are more efficient than the operational procedures to promote ESG performance. In addition, the analysis shows that enhanced SSBs' attributes strengthen the bank's corporate governance framework, while sound-designed procedures increase the bank's social activities by emphasizing their roles to ensure Shari'ah compliance. Finally, the analysis sheds light on the failure of Shari'ah governance to promote environmental performance.

The existing databases providing companies' ESG-related information still do not offer sufficient data to conduct an international study with a larger sample of Islamic banks (IBs) having ESG scores for a more extended period.

The research provides policy insights to Islamic banks' stakeholders to promote social and governance performance in the Islamic finance industry through improving Shari'ah governance practices. However, raising environmental awareness is imminent among all actors implicated in the Shari'ah governance processes to help overcome the anthropogenic risks.

The research complements the governance-banks' ESG performance literature by examining the role of Shari'ah governance. The research also extends the literature on Islamic banks' sustainability by pointing to the Shari'ah governance failure to enhance environmental performance and thus achieve Maqasid al-Shariah regarding the environment.

This chapter draws upon our experiences of using materials in research interviews. We build on the work of Woodward (2016, 2020) by reflexively exploring how our use of material objects; in this case, Lego enabled both participants and researchers to connect more fully with the entrepreneurial phenomena under investigation (Williams et al., 2021). In doing so, we unpack how our use of objects reveals the research interview as a more complex phenomenon than is typically represented (Gubrium et al., 2012).

The purpose of this study is to evaluate the quality and sensory properties of cookies produced from wheat flour using avocado puree as fat substitute.

Cookies were produced from wheat flour using avocado puree as fat substitute in ratio 0%, 25%, 50%, 75% and 100%, respectively. The formulation of margarine and avocado puree blends was done by using D-Optimal Mixture Design. In all, 20 samples were produced from each substitution level and analyses were done in triplicates to obtain mean values using standard methods. Means were separated by Duncan’s multiple range test, and significances were accepted at less than 5% confidence level (p < 0.05). Proximate and functional analyses were conducted on the flour samples, while cookie samples were subjected to proximate and sensory analyses.

The results of this study revealed that the values of loose bulk density, packed bulk density, oil absorption density, water absorption capacity, swelling power, solubility and dispersibility of the flours at p < 0.05 are 0.3–0.4 g/ml, 0.5–0.7 g/ml, 16.9%–94.0%, 39.7%–80.6%, 461.2%–618.2%, 6.0%–29.8% and 69.0%–82.8%, respectively. The moisture, protein, fat, total dietary fiber, total ash and carbohydrate contents of the cookies at p < 0.05 are 3.6%–16.7%, 6.5%–9.9%, 2.5%–19.2%, 1.7%–1.9%, 1.1%–3.0% and 65.0%–70.7%, respectively. The taste, color, crispiness, texture and overall acceptability of the cookies at p < 0.05 are 7.4–7.8, 6.9–7.5, 7.2–7.9, 7.3–7.7 and 7.4–8.3, respectively. The sensory scores showed that panelists preferred the taste, crispiness and texture of the cookies produced from wheat flour using avocado puree as fat substitute at varying proportion. The sensory characteristics of sample WF⁴ (100% avocado puree) were rated overall best in all the parameters tested followed by sample WF³ (75% avocado puree). Hence, this study established the possibility of producing cookies from wheat flour using avocado puree as fat substitute without a negative impact on the sensory characteristics and the consumers’ acceptability.

The cookies produced from this study are not meant for vegetarians because eggs were added in the formulations and recipes but could be valuable to ovo-vegetarians that may take food with eggs without restriction. The major challenge of this study was that avocados are very expensive in much of the world, so this is only suitable and viable where there is an excess of the fruit.

This study examined the use of avocado puree as fat substitute in cookie production. Effects of avocado puree on proximate composition and functionality of cookies produced from wheat flour were also determined. This approach was novel, and it will encourage the use of avocado for value-added in industrial food production.

Globalization, the ever-increasing worldwide flow of ideas, practices, and material objects resulting in increasing interdependency between people and nations across the globe, has numerous interrelated economic, political, cultural, ideological, environmental, and technological facets.

In an effort to make the elusive and multifaceted concept of globalization more tangible and measurable, different instruments have been developed, usually in the form of “indexes” based on quantitative data. These indexes mainly result in rankings of individual cities as well as whole countries with respect to their supposed level of globalization. Some items of the existing indexes to measure the level of globalization of nation states or cities refer to phenomena that are to some extent visually observable, but many aspects and manifestations of globalization escape these rather crude operationalizations.

Visual approaches to globalization help to enrich and complement the more abstract and mainly quantitatively supported discourses around this multifaceted phenomenon. They may provide valid and unobtrusive ways to assess and understand the impact of culture and cultural exchange in the daily lives of inhabitants of cities around the world and add a unique “localized,” cross-cultural empirical perspective to the many divergent views and discussions about the presumed beneficial or detrimental nature of these processes. An ‘in situ’ visual approach to globalization may help to uncover the “real life” impact and the specific contexts of these processes at different locations. This chapter discusses different options for researching globalization and cultural change in cities.

This study aims to investigate the relationship between political instability and the performance of Islamic banks in emerging countries.

For a data sample of 93 Islamic banks in 20 emerging countries during the period from 2011 to 2016, the authors identify indicators that matter most for the activities of Islamic banks.

The study finds that a stable government and law and order are positively correlated with the health of Islamic financial institutions. On the other hand, corruption and military involvement in politics can create an unstable environment for businesses, leading to uncertainty and risk. The study also reveals that Islamic banks operating in regions or communities with lower risk of socio-economic conditions tend to exhibit higher levels of profitability.

Overall, the study provides valuable insights into the impact of political instability on Islamic banks in emerging countries.

A recent study reported Black women are frequently labeled unprofessional due to hair presentation, 1.5 times more likely to be sent home citing “unprofessional hair,” and 80% likely to alter their natural hair texture (Dove, 2019) through chemicals or heat to fit into organizational norms. Meanwhile, conversations about hair discrimination and bias remain whispers in The Ivory Tower. Despite this study, contemporary research regarding higher education and the politics of Black women, Black hair, and hair texture is sparse. The lack of representation in higher education organizations and lack of literature suggest that Black, higher education professional women are at risk of experiencing chilly work environments that could impact belonging, career trajectory, and earning potential. Some individuals outside the African Diaspora may consider the notion of a physical characteristic, like hair, to be insignificant, let alone a salient identity for Black women. However, my experience as a higher education practitioner and scholar states differently. I assert higher education institutions continue to perpetuate and reproduce oppressive dynamics that specifically target Black women and Black hair when hair discrimination and bias are left out of the conversation to address diversity and inclusion concerns. This chapter introduces a historical context of Black hair discrimination; explores my lived experiences navigating Black hair, hair texture, and professionalism in higher education; outlines challenges for higher education institutions and prioritizes Black women alongside diversity and inclusion efforts.

The purpose of this chapter is twofold: in the first part, we will provide comprehensive, state-of-the-art urban and visual studies across the domains of visibility, urban aesthetics and the legitimate use of the urban. We will show that what we see is foremost what is accessible and legitimate as a vision, while the urban provides multiple realms of invisibility that are often neglected or rendered invisible. Art, architecture, urbanism and place-making will be used as examples of these dynamics.

In the second part of the chapter, we will present a research study on the decolonial practices of re-signification of colonial urban traces. Despite the dominant representation of Italians as ‘good people’ (a local version of ‘white innocence’), in recent years, Italy has witnessed a new interest stemming from bottom-up local movements dealing with colonial legacy in the urban space. We will show a research example (‘Decolonising the City. Visual Dialogues in Padova’) based on participatory video, arts-based methods and walking methods.

This article approaches the possibilities of photo elicitation as a technique for social research in the landscape of technology-mediated instantaneous interpersonal communication.

This case study, which involved persons with prison experience in the process of returning to the community, demonstrates how participant-generated photographs made with mobile handheld electronic devices and the meanings participants have attached to them allowed the research to take a co-creative turn.

The data analyzed show the potential of photo elicitation to build a link between researcher and researched that empowers the latter with agency in designing the results and also throughout the research process as a whole, thus allowing the former to reach a deeper level of understanding of the research participants' social reality.

The research conducted showcases the possibilities of this technique to approach the field of emotions from the ethnography and how they can build knowledge – especially in the work with vulnerable populations in vulnerable contexts – and generate new categories of analysis.