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This study explores the practical application of the Shariah screening process and how it could be enhanced by converging the same with the ethical screening of stocks.

This study adopts a qualitative research methodology by combining the qualitative descriptive approach and content analysis.

The findings of this research suggest that there is scope to converge ethical screening of stocks with Shariah Screening as the lex loci applicable to Shariah screening is derived from Shariah, which considers ethics as part of determining its rules.

The data from this study reveal several practical applications, the ultimate goal of which is to help the policymakers and stakeholders understand the relevance of the Shariah screening of stocks and get a streamlined screening process, paving the way to enhance the same using ethical screening criteria to develop its function to become much more relevant irrespective of the denomination of faiths.

This is original research, which is expected to contribute to understanding the extent to which Shariah screening can be enhanced by integrating the ethical stock screening dimension to it.

On account of its easy and intuitive usage as well as obvious advantages (e.g. access to work data from anywhere, at any time and through any means) the evolutionary cloud computing paradigm favors the use of shadow IT. Since many employees are not aware of the associated risks and possible legal violations, unauthorized use of cloud computing services could result in substantial risk exposure for any company. The purpose of this paper is to explore and to extend the body of knowledge concerning the topic of cloud computing with regard to shadow IT.

The aim of this contribution is to identify the reasons for the use of cloud computing services and the resulting shadow IT from an employee’s perspective, to demonstrate the counteractions a company may take against the unauthorized use of cloud computing services and to elaborate on the inherent opportunities and risks. We follow a mixed-methods approach consisting of a systematic literature review, a cloud computing awareness study, a vignette study and expert interviews.

Based on a triangulation of the data sets, the paper at hand proposes a morphological box as well as a two-piece belief-action-outcome model, both from an employee’s and employer’s point of view. Our findings ultimately lead to recommendations for action for employers to counteract the risk exposure. Furthermore, also employees are sensitized by means of insights into the topic of unauthorized usage of cloud computing services in everyday working life.

The limitations of the triangulation reflect the limitations of each applied research method. These limitations justify why a mixed-methods approach is favored – rather than relying on a single source of data – because data from various sources can be triangulated.

The paper includes recommendations for action for the handling of the unauthorized usage of cloud computing services within a company, e.g., the set up of a company-wide cloud security strategy and the conduction of an anonymous employee survey to identify the status quo.

This paper fulfills an identified need to explore the usage of cloud computing services within the context of shadow IT.

The academic community has warned that predatory journals may attempt to capitalize on the confusion caused by the COVID-19 pandemic to further publish low quality academic work, eroding the credibility of scholarly publishing.

This article first chronicles the risks of predatory publishing, especially related to misinformation surrounding health research. Next, the author offers an empirical investigation of how predatory publishing has engaged with COVID-19, with an emphasis on journals related to virology, immunology and epidemiology as identified through Cabells' Predatory Reports, through a content analysis of publishers' websites and a comparison to a sample from DOAJ.

The empirical findings show that there were 162 titles related to these critical areas from journals listed on Cabells with a range of infractions, but most were defunct and only 39 had published on the pandemic. Compared to a DOAJ comparison group, the predatory journal websites were less likely to mention slowdowns to the peer review process related to the pandemic. Furthermore, another 284 predatory journals with COVID-19 engagement were uncovered from the initial exploration. These uncovered journals mostly centered on medical or biological science fields, while 42 titles came from other broader fields in social science, other STEM or humanities.

This study does not prove that predatory publications have released misinformation pertaining to COVID-19, but rather it exemplifies the potential within a complex academic publishing space. As these outlets have proven to be vectors of misleading science, libraries and the broader educational community need to stay vigilant as information intermediaries of online research.

This paper aims to explore current knowledge of business email compromise (BEC) fraud, or approaches that specifically target organisations for financial gain, through the exploitation of trusted relationships. BEC fraud affects organisations globally and is estimated to have netted offenders over US$26bn since 2016. Despite the sheer magnitude of these losses, there is a dearth of academic research seeking to better understand this crime type, and prevent it from occurring.

This review summarises the known literature on BEC fraud. It uses a variety of academic and industry sources to ascertain the current state of knowledge, including how it is perpetrated, its impact (on businesses and individuals), how law enforcement have responded and its prevention.

This review highlights many gaps in knowledge surrounding BEC fraud. There has been a large focus on the technical aspects of BEC fraud, to the detriment of the human elements. Often, BEC fraud is successful through targeted and effective use of social engineering techniques and is able to overcome any technical solutions through the manipulation of personal relationships. Further, while the financial impacts of BEC fraud are obvious, there is no known research which has explored the non-financial harms of BEC fraud (across organisational and individual perspectives). With companies starting to (unsuccessfully) take legal action against those who have responded, there is a clear need to understand how organisations can better respond to incidents when they occur. Finally, there are gaps in knowledge on what is the best combination of both technical and human measures to prevent BEC fraud.

This review is based on information presently available, and as indicated, there are significant gaps in what is currently known.

This review highlights the need to undertake research into the current gaps, with a view to improving best practice knowledge on prevention and response.

Currently unknown, BEC fraud is posited to have significant impacts at both personal and collective levels. Increased knowledge of these non-financial impacts will improve how organisations respond to BEC fraud and how employees can be supported before and after an incident occurs.

Despite the magnitude of the problem, there is limited academic scholarship on BEC fraud. This literature review offers a summary of current knowledge and advocates a strong research agenda moving forward.

While Mauritius is ranked as the fastest growing financial centre in Africa and the second-fastest-growing offshore financial centre (OFC) in the word by the New World Health in 2019, the country is facing severe allegations that it is progressing at the expense of other developing countries. In this respect, this paper aims to assess the contribution of the Mauritius OFC, the robustness of tax avoidance and evasion laws, the endeavours undertaken by the Mauritius Government to promote Mauritius OFC and the alleged classification of Mauritius as a tax haven.

To achieve the above research objectives, this paper will adopt the black letter approach. That is, the relevant legislation and case laws will be scrutinised. Also, books, journal articles, newspaper articles, reports from international bodies amongst others will be used. The research methodology also comprising a critical analysis which implies that existing studies conducted on the subject matter of this research will be assessed and the extent to which the researcher agrees with the existing work will be weighed.

Based on the critical analysis, this paper recommends that the Mauritius Income Tax Act be amended to provide for punitive and corrective actions for those engaged in impermissible tax avoidance. Additionally, for transparency and clarity, it is suggested that the Mauritius Revenue Authority (MRA) clarifies in a practice note the factors that it considers when determining the tax liability that should have been payable or when detecting tax avoidance cases. Similarly, to discourage tax evasion, the fines and penalties for tax-evading offences should be more strict and a regulatory framework for tax practitioners need to be set up.

To the author’s knowledge, this paper is amongst the first academic research that emphasises the position of Mauritius as an OFC and critically analysed the related laws relating to the financial world.

Poor cash flow management and lack of profitability have plagued the construction industry for decades. In response, the UK Government published the project bank account (PBA) payment strategy in 2012 to mitigate main contractors unfairly withholding liabilities. However, PBAs suffer from adoption challenges, such as systems fragmentation and a lack of incentives for main contractors to adopt them effectively. This study aims to investigate how to reduce systems fragmentation in construction by integrating PBA procedures with existing management workflows to increase payment automation, resulting in improved cash liquidity and better incentives for using PBAs.

A PBA blockchain decentralised application is developed, presented and critically evaluated. Blockchain is the technology used because of its permissionless, license-free, open-source and immutability properties. It is a suitable general-purpose technology layer for building and testing applications without the limitations associated with centralised technologies, such as high proprietary fees, vendor lock and intellectual property restrictions.

The research demonstrates how a blockchain application can integrate siloed construction workflows such as cash flow scheduling, supply chain management and payment executions, reducing the management workload for implementing PBAs in construction projects. Furthermore, the proposed application is open-source and replicable, and its user interface is available for external testing here: https://console.atra.io/app/bf26f846-7f16-4f80-90a0-c5488ab6edd3.

PBA is a suitable test case because it enforces an auditable, transparent and neutral account, which are inbuilt properties of blockchains; thus, both systems are harmonious to integrate. PBA is mandated in UK public sector construction projects; therefore, the research has a solid practical foundation.

It is difficult to build our own social data set because data in social media is generally too vast and noisy. The aim of this study is to specify design and implementation details of the Twitter data collecting tool with a rule‐based filtering module. Additionally, the paper aims to see how people communicate with each other through social networks in a case study with rule‐based analysis.

The authors developed a java‐based data gathering tool with a rule‐based filtering module for collecting data from Twitter. This paper introduces the design specifications and explain the implementation details of the Twitter Data Collecting Tool with detailed Unified Modeling Language (UML) diagrams. The Model View Controller (MVC) framework is applied in this system to support various types of user interfaces.

The Twitter Data Collecting Tool is able to gather a huge amount of data from Twitter and filter the data with modest rules for complex logic. This case study shows that a historical event creates buzz on Twitter and people's interests on the event are reflected in their Twitter activity.

Applying data‐mining techniques to the social network data has so much potential. A possible improvement to the Twitter Data Collecting Tool would be an adaptation of a built‐in data‐mining module.

This paper focuses on designing a system handling massive amounts of Twitter Data. This is the first approach to embed a rule engine for filtering and analyzing social data. This paper will be valuable to those who may want to build their own Twitter dataset, apply customized filtering options to get rid of unnecessary, noisy data, and analyze social data to discover new knowledge.

Collaborative ontology editing tools enable distributed user groups to build and maintain ontologies. Enterprises that use these tools to simply capture knowledge for a given ontological structure face the following problems: isolated software solution requiring its own user management; the user interface often does not provide a look‐and‐feel that is familiar to users; additional security issues; hard to integrate into existing electronic work flows; and additional deployment and training costs. This paper aims to investigate these issues.

To address these problems, the author designed, developed, and validated a plug‐in concept for widely‐used enterprise content and collaboration portals. The prototype is implemented as a Microsoft SharePoint web part and was validated in the risk and compliance management domain.

The research results enable enterprises to capture knowledge efficiently within given organizational and ontological structures. Considerable cost and time savings were realized in the conducted case study.

According to the results of the literature survey, this work represents the first research effort that provides a generic approach to supporting and increasing the efficiency of ontological knowledge capturing processes by enterprise portals.

Purpose: This chapter sets out to lay out and analyse the effectiveness of the General Data Protection Regulation (GDPR), a recently established European Union (EU) regulation, in the local insurance industry.

Methodology: This was done through a systematic literature review to determine what has already been done and then a survey as a primary research tool to gather information. The survey was aimed at clients and employees of insurance entities.

Findings: The general results are that effectiveness can be segmented into different factors and vary regarding the respondents’ confidence. Other findings include that the GDPR has increased costs, and its expectations are unclear. These findings suggest that although the GDPR was influential in the insurance market, some issues about this regulation still exist.

Conclusions: GDPR fulfils its purposes; however, the implementation process of this regulation can be facilitated if better guidelines are issued for entities to follow to understand its expectations better and follow the law and fulfil its purposes most efficiently.

Practical implications: These conclusions imply that the GDPR can be improved in the future. Overall, as a regulation, it is suitable for the different member states of the EU, including small states like Malta.