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This paper examines the historical evolvement of competing institutional logics (i.e. religion, profession, state, market and community) underpinning Islamic accounting standardisation projects and power relations between internal actors representing these logics.

The paper adopts a case-study approach and analyses two Islamic accounting standardisation projects implemented at the national and international levels. Documentary review and semi-structured interviews are used for data collection. Analysis is informed by the “Institutional Logics Perspective” and Bourdieu's notion of “power as capital in a field”.

Research findings illustrate how some local actors pre-dispose themselves in promoting strict compliance to IFRS, while others endeavour to ensure compliance to “Islamic Sharia requirements” in financial reporting. In this power dynamic, there is an ongoing “constructive resistance” actively exerted by the latter group against the former, preserving the existence of religion-based reporting demands in Islamic accounting standardisation approaches. The paper also highlights chronological “dynamic” accounts that explain the evolvement of institutional logics prevailing in these projects over different historical stages at both national and international levels.

This paper's findings contrast and challenge the existing assumption that the “epistemic community” promoting IFRS agenda always faces “passive responses” from local actors. Moreover, the paper's offering of a dynamic view to institutional logic mapping extends the previously used “static analyses” of logics prevailing in Islamic accounting standardisation projects.

This study aims to determine the effects of lodging infrastructure development (LID) on Cordillera Administrative Region’s (CAR) environmental quality and natural resource management and its implication to globally responsible leadership. Specifically, this study sought to determine the contribution of LID to environmental deterioration and natural resource degradation in the CAR. As a result, a mathematical model is developed, which supports sustainability practices to maintain the environmental quality and natural resource management in CAR, Philippines.

This study used a descriptive research design using a mixed-methods approach. Self-structured interview and survey were used to gather the data. The population of this study involved three groups. There were 6.28% (34) experts in the field for the qualitative data, 70.24% (380) respondents for the quantitative data and 23.47% (127) from the lodging establishments. 120 respondents from the Department of Tourism – CAR (DOT-CAR) accredited hotels. Nonparametric and nonlinear regression analysis was used to process the data.

The effects of LID on the environmental quality and natural resource management in CAR as measured through carbon emission from liquefied petroleum gas (LPG), electricity and water consumption in the occupied guest rooms revealed a direct correlation between the LID. Findings conclude that the increase in tourist arrival is a trigger factor in the increase in LID in the CAR. The increase in LID implies a rise in carbon emission in the lodging infrastructure. Any increase in tourist arrivals increases lodging room occupancy; the increased lodging room occupancy contributes to carbon emissions. Thus, tourism trends contribute to the deterioration of the environmental quality and degradation of the natural resources in the CAR. A log-log model shows the percentage change in the average growth of tourist arrival and the percentage increase in carbon emissions. Establishments should observe standard room capacity to maintain the carbon emission of occupied lodging rooms at a minimum. Responsible leadership is a factor in the implementation of policy on standard room capacity.

The result of the study has some implications for the lodging businesses, the local government unit (LGU), the Department of Tourism (DOT) and the Department of Environment and Natural Resources (DENR) in the CAR. The study highlights the contribution of the lodging establishments to CO₂ emission, which can degrade the quality of the environment, and the implication of responsible leadership in managing natural resources in the CAR. The direct inverse relationship between energy use and CO₂ emission in hotels indicates that increased energy consumption leads to environmental degradation (Ahmad et al., 2018). Therefore, responsible leadership among policymakers in the lodging and government sectors – LGU, DOT and DENR – should abound in the CAR. Benchmarking on the model embarked from this study can help in designing and/or enhancing the policy on room capacity standardization, considering the total area with its maximum capacity to keep the carbon emission at a lower rate. Furthermore, as a responsible leader in the community, one should create programs that regulate the number of tourists visiting the place to decrease the number of overnight stays. Besides, having the political will to implement reduced room occupancy throughout the lodging establishments in CAR can help reduce the carbon emissions from the lodging businesses. After all, one of the aims of the International Environment Protection Organization is to reduce CO₂ emissions in the tourism industry. Hence, responsible leadership in environmental quality preservation and sustainable natural resource management must help prevent and avoid greenhouse gas (GHG) emissions.

Most studies about carbon emission in the environment tackle about carbon dioxide emitted by transportation and factories. This study adds to the insights on the existing information about the carbon emission in the environment from the lodging establishments through the use of LPG, electricity and water consumption in the occupied guest rooms. The findings of the study open an avenue for globally responsible leadership in sustaining environmental quality and preservation of natural resources by revisiting and amending the policies on the number of room occupancy, guidelines and standardization, considering the total lodging area with its maximum capacity to keep the carbon emission at a minimum, thus contributing to the lowering of GHG emissions from the lodging industry.

Najib Mahfuz is the first Arab‐language author to win the Nobel Prize in literature. Born in 1911 the son of a middle‐class Jamaliyah merchant, he became the most popular novelist in Egypt and the Arab countries.

Gender equality is a part of the United Nation’s championed sustainable development goal which reflects the global policy priority of bringing women to the table as decision-makers. The year 2021 has seen the highest record of women serving as heads of state and/or government and political representation at national parliaments. However, there seems to be a greater challenge for women to achieve equal political representation as the COVID-19 pandemic that hit the world in 2020 has slowed down women’s political progress at the global level. Until April 2021, COVID-19 has resulted in more than six million casualties and many countries have resorted to taking strict measures to contain the widespread of the virus especially prior to the administration of the vaccines. The strict measures taken by governments worldwide include border closures, extensive contact tracing, physical distancing, and restriction of movements. The pandemic is proven to be precarious not only to public health but also to democracy around the world as governments are given a free pass to silence protests, clamp down on opposition and critics as well as greater control over public movements by using COVID-19 management as a justification. This also has halted the progress made by women’s movements and political activists in championing women’s political representation. Malaysia is one of the countries that imposed long and strict COVID-19-related security and safety measures. This chapter seeks to analyse how COVID-19 is utilized by political institutions specifically the state to embrace or resist changes. COVID-19 is a possible critical juncture that provides opportunities for the state and political parties to renegotiate their structures, values, and positions in society to accommodate women. To explore the gendered responses of political institutions to COVID-19, this chapter identifies two areas to be examined within the Malaysian context (1) the gendered effects of the changes in state structures due to political instability during COVID-19, and (2) government policies that address women during the peak of the COVID-19 period. The results of this study will provide useful insights into the important factors that influence the utilisation of critical junctures either to break a new path or maintain the existing path dependency on political institutions’ policymaking related to gender issues.

This paper aims to improve the computational efficiency and to achieve high-order accuracy for the computation of helicopter rotor unsteady flows in forward flight during the industrial preliminary design stage.

The integral arbitrary Lagrangian–Eulerian form of unsteady compressible Navier–Stokes equations with low Mach number preconditioned pseudo time terms based on non-inertial frame of reference undergoing rotating and translating was derived and discretized in the framework of multi-block structured finite volume grid using three types of spatial reconstruction schemes, i.e. the third-order accurate monotonic upwind scheme for conservation laws, the fifth-order accurate weighted essentially non-oscillatory and the fifth-order accurate weighted compact nonlinear schemes.

The results show that the present non-inertial computational method can obtain comparable results with other methods, such as the dynamic overset method, and make sure that the higher-order spatial schemes can significantly improve the tip vortex resolution.

The computational grid used by the present method remained static during the whole unsteady computation process, with only local deformations induced by blade cyclic pitch and other operating motions, which greatly reduced the complexity of grid motion and enhanced the efficiency and robustness.

This course has made me observe the international business environment in a completely different light, and has made me think about whether a ‘win-win situation’ is ever possible in an international business context, where the organisations are involved in extremely complex supply chains. (Dianne from Estonia who studied in a UK business school)

Sustainable food consumption is crucial to protect the environment and to promote a better quality of life. Our study analyses and compares the causes, perceived consequences of food waste and practices to mitigate it in supermarkets and restaurants.

We conducted 17 semi-structured interviews with managers or other responsible persons with mastery of information about food waste of restaurants (self-service and à la carte) and supermarkets. The data were analysed via thematic content analysis.

The leading causes of food waste for the interviewed supermarkets and restaurants were improper handling by the staff, ineffective stock control management and lack of employee training. Supermarkets perceived other causes such as inadequate food packaging, refrigeration and temperature issues and dishonesty of carriers. The perceived consequences of food waste were mainly related to the economic aspect. Regarding adopting practices to reduce waste, some highlights are employee training, waste management by a specialized employee, assertive demand forecasting, meal preparation in the store and food donation. Just the supermarkets employ price reduction as a practice to reduce food waste. We concluded that, in general, supermarkets perceive more causes for waste than restaurants but do not necessarily present practices to mitigate these additional causes.

This research expanded the scope of studies about food waste and reveals procedures that those in charge can implement to reduce food waste. Our study analysed the causes, practices and consequences of food waste in two types of food channels (supermarkets and restaurants, in different formats). The literature does not clearly disclose aspects assigned to different food marketing channels, especially in emerging economies.

The use of e‐learning is largely predicated upon the assumption that it can facilitate improvements in student learning and therefore can be more effective than conventional techniques. This assumption has been supported by some in the literature but has been questioned by a continuing body of contrary or indifferent evidence. The purpose of this paper is to improve the theoretical understanding of the variables influencing e‐learning effectiveness, the manner in which these variables have been studied to date, and to propose a suitable conceptual model of e‐learning effectiveness to aid its evaluation.

The paper revisits and critically reviews major contributions to the e‐learning effectiveness literature.

Owing to a variety of issues prevalent in the literature, it is clear that the variables influencing effectiveness are multifarious and few researchers impose adequate controls or factor them into research designs. Drawing on the work of Dewey, Englebart, and Kaplan, a conceptual framework of e‐learning effectiveness is proposed. This model maps out the key variables involved in the study of e‐learning effectiveness and the interactions between variables.

It is anticipated that such a model will assist researchers in developing future evaluative studies which are both sufficiently robust and holistic in design. It is also hypothesised that studies designed using the conceptual model will be more likely to yield results corroborating the ability of e‐learning to affect improvements in student learning.