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This study aims to fabricate multiwalled carbon nanotubes (MWCNTs)-mediated polyvinyl alcohol (PVA) composite films using the solution casting approach.

The prepared films were evaluated for diverse structural, surface, optical and electrical attributes using advanced analytical techniques, i.e. electron microscopy for surface morphology, Fourier transform infrared spectroscopy for tracing chemical functionalities, x-ray diffraction (XRD) for crystal patterns, water contact angle (WCA) analysis for surface wettability and UV visible spectroscopy for optical absorption parameters. The specimens were also investigated for certain rheological, mechanical and electrical properties, where applicable.

The surface morphology results expressed a better dispersion of MWCNTs in the resultant PVA-based nanocomposite film. The XRD analysis exhibited that the nanocomposite film was crystalline. The surface wettability analysis indicated that with the inclusion of MWCNTs, the WCA of the resultant nanocomposite film improved to 89.4° from 44° with the pristine PVA film. The MWCNTs (1.00%, w/w) incorporated PVA-based film exhibited a tensile strength of 54.0 MPa as compared to that of native PVA as 25.3 MPa film. There observed a decreased bandgap (from 5.25 to 5.14 eV) on incorporating the MWCNTs in the PVA-based nanocomposite film.

The MWCNTs’ inclusion in the PVA matrix could enhance the AC conductivity of the resultant nanocomposite film. The prepared nanocomposite film might be useful in designing certain optoelectronic devices.

The results demonstrated the successful MWCNTs mediation in the PVA-based composite films expressed good intercalation of the precursors; this resulted in decreased bandgap, usually, desirable for optoelectronic applications.

The purpose of this paper is to examine the challenges faced by Indonesian tax auditors in auditing multinational transfer prices of intangible assets. This study then explores the suitability of mechanisms currently used by Indonesian tax auditors to ensure appropriate tax audit adjustments.

The authors use a qualitative research method involving semi-structured and open-ended interviews with the tax auditors in Indonesia. The authors also include some Indonesia court decisions pertinent to the research question above.

Findings indicate that Indonesian tax auditors face a number of difficulties during the audit of transfer pricing cases derived from intangible property, including a lack of transparency in taxpayers’ bookkeeping; limited taxpayer cooperation in providing data and documents; transfer pricing regulations; and problems related to organization and human resources. The study also finds that Indonesian tax auditors and tax officials handle transfer pricing cases by using a legal basis as reference and by performing a number of activities, including among others, comparable analysis.

The findings of this study should assist policy makers to improve the quality of transfer pricing audit. Also, tax auditors and account representatives who do not have enough experience in auditing transfer pricing cases derived from intangible property rights might use the outcomes of this study as a guide for dealing with those cases.

Sustainability issues have become crucial to mitigate urban heat islands (UHIs) and reduce the global warming effect. The climate change news is frequently heard lately due to the extreme weather to the extent that the increasing earth’s temperature often causes disaster and loss of property and life. New adaptation needs to new climate context and limits the on-going effects. One of the ways is adopting green roofs on buildings. Implementing sustainable practices such as green roofs will help mitigate this adverse effect in urban areas. Green roofs provide many benefits such as enhancing the aesthetical quality of the built environment, reduce UHIs, reduce energy consumption, improve storm-water attenuation, roof longevity, and reduce noise pollution. However, only a few buildings in Malaysia have considering green roofs as a main green feature element. There is barely number of buildings that have green roof design even though it offers benefits to the community and environment. This chapter has emphasised the types of green roof systems that are potentially suitable in Malaysia climate and obstacles associated with the green roof system. The study found the barriers to implementing green roofs in Malaysia, especially during the stage of building operation in maintaining the green roof system. The survey has been done, which revealed nine factors that hinder the green roof application. This study also highlights the challenges to overcome the barriers of implementing green roofs in Malaysia.

This research aims to investigate the effects of e-service quality on customer satisfaction and customer loyalty. The moderating effects of web design and trust in the relationship between e-service quality and customer satisfaction are also explored.

A conceptual model involving various dimensions of e-service quality, customer satisfaction, loyalty, price perception and web design is developed, and hypothesized relationships are tested using Hayes’s PROCESS macros. A survey instrument and data from 650 respondents who are regular e-buyers from the southern part of India are used.

The results indicate that e-service quality positively relates to customer satisfaction and loyalty. The findings also suggest that price perception and trust are vital in enhancing customer satisfaction. Further, the indirect effect of e-service quality on customer loyalty through customer satisfaction is supported. Finally, web design (first moderator) and trust (second moderator) significantly influence the relationship between e-service quality and customer satisfaction.

This research underscores the importance of e-service quality, web design, and trust in influencing customer satisfaction. Based on the findings from this study, e-retailers are suggested to discover the methods of building and improving customer trust and create a web design that is appealing to the customer to enhance satisfaction and loyalty. Some of the limitations of this study include common method bias and social desirability bias. However, the authors have taken adequate care to minimize these biases.

This paper used the e-service quality model and investigated the consequences of e-service quality during the post-pandemic new normal period in a developing country (India). The double moderation of web design and trust is a novel idea that previous researchers have not explored to the best of the authors' knowledge and makes a significant contribution to service marketing. In addition to providing resounding evidence of direct relationships, the three-way interaction investigated in this study makes this study unique and pivotal.

The objectives of this study are to analyse the present Malaysian law regarding money laundering, to identify advantages and disadvantages of the current anti-money laundering law, to analyse its impact on the public sector and the private sector and to make recommendations on any improvements that should be made.

This study will use a qualitative method where the literature review method applies to collect primary and secondary data regarding anti-money laundering laws. Data has been collected from the various provisions of laws and text reading, such as books, articles, journals, law cases and thesis regarding anti-money laundering laws and those analysed with the content analysis method and the critical analysis method.

This study found that Malaysia has one law regarding anti-money laundering and they have control over individual and corporate entities in Malaysia.

This study found that Malaysia has one law regarding anti-money laundering and they have control over individual and corporate entities in Malaysia.

Mentoring is an intense relationship between a senior experienced individual who is the mentor and a less experienced individual who is the protégé. Mentors provide counselling, guidance, advice, support and feedback for the protégé's personal and professional development. With the well-being of the family as the central issue in family firms, mentoring is often seen to be akin to a parent–child relationship. In Bangladesh, paternalistic and informal parental mentoring is the norm for grooming children both morally and professionally. Using six caselets of large family firms of Bangladesh, this chapter provides insight into the paternalistic style of mentoring, and also the generational differences in mentoring between the firm's owner and his successor.

Smart cities are concepts much loved by politicians and technologists but are very difficult to bring about in practice. There are many isolated applications in cities such as operating streetlamps, but very few, if any, examples of integrated applications sharing data and managing the city as a holistic entity rather than a set of disparate and unconnected applications. This is despite hundreds of trials and indicates how difficult bringing about a smart city will be. The key challenge is the wide range of interested parties in a city including the elected city authority, subcontractors and suppliers to the authority, emergency services, transport providers, businesses, residents, workers, tourists, and other visitors. Some of these entities will be primarily driven by finance, such as businesses and transport providers. Some will be driven by political considerations. Some will be concerned with the quality of life as well as financial costs. In some cases, there will be conflicting interests – the city may want as much information as possible on people in the city, whereas individuals may want privacy and the minimum data stored concerning their movements and attributes. COVID-19 does not change any of these issues, but it does increase the importance of some applications such as smart health, logistics, people surveillance, data security, and crisis management, while reducing the importance of others such as traffic management. It may result in more willingness for monitoring and data sharing if this can be shown to result in better control of the virus.

The purpose of this paper is to utilise the existing theories on consumer behaviour and scales within web quality to develop a framework for measuring travellers’ web satisfaction and willingness to purchase tickets through airlines’ web sites.

The paper is discursive, based on the analysis and synthesis of literature pertaining to e-consumer behaviour, web quality and travel and tourism streams. Gaps in the previous research have been identified and a conceptual framework is consequently proposed. In addition, further research and methodology is suggested.

The paper proposes a conceptual framework that can measure consumers’ electronic satisfaction and intention to purchase tickets from airlines’ web sites. The framework includes nine constructs: information quality, system quality, perceived usefulness, perceived ease of use, e-trust, airline reputation, price perception, e-satisfaction and intention to purchase.

As a conceptual paper, the study is limited to literature and prior empirical research, identifying gaps and proposing a framework. The paper recommends further empirical validation of the proposed integrated model.

The framework is helpful for decision makers within airline companies to identify the factors that can satisfy travellers when using an airline's own web site and influence them to buy e-tickets.

The paper fills gaps in the knowledge of e-consumer behaviour and web quality within the airline industry through suggesting a framework that helps decision makers to enhance or modify their existing marketing strategies and web site appearance.

The purpose of this paper is to critically study the application of beneficial ownership in sukuk ijarah by analysing the fiqh interpretation on the concept of beneficial ownership.

This is a theoretical paper using content analysis approach that delves into the works of Islamic scholars on the concept of ownership and evaluates the concept of beneficial ownership in sukuk ijarah from the Islamic perspective.

The paper concludes that the beneficial ownership should be considered as true ownership because Shari’ah has allowed the transfer of ownership by a sole basis of contract (offer and acceptance). Although the sukuk holders are not registered as the legal owners in the Land Office, the documentations and agreements have clearly specified the owners and their liabilities.

Empirical investigations into how sukuk holders are responsible for the underlying assets in sukuk ijarah.

It is therefore important to develop parameters for beneficial ownership to govern the use of the concept in Islamic finance.

The paper shows the fiqh interpretation on the beneficial ownership in sukuk ijarah while considering all the constraints and challenges in the implementation of sukuk.