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Drawing on the resource-based view, ecological modernization theory and upper-echelon theory, this study aims to explore how green manufacturing practices (GMGP) affect the sustainable performance of small and medium enterprises (SMEs).

It also examines the mediating role of green innovation (GIN) and the moderating role of managerial discretion (MD). To test the hypothesized model, the data was collected from 394 manufacturing SMEs though survey and analyzed using SPSS and AMOS (SEM).

The results provide evidence for the positive relationship between GMGP and corporate sustainable performance (CSPR), mediated by GIN. Furthermore, the presence of MD enhances the positive effect of GMGP on CSPR through GIN. Thus, this study enhances the understanding of the relationship between GMGP and CSPR, including its underlying mechanism and conditional effects.

This study collected sample from SMEs located in Punjab province of Pakistan which represents majority of the SMEs; however, future research can take data from other province and with large sample size.

The findings highlight the significance of GMGP and GIN in the manufacturing sector for attaining CSPR goals. GMGP guides business leaders to be more inclined toward the energy and resource consumption as well as waste generation within their organizations which lead to improved CSPR outcomes.

The findings of this study make significant contributions to the existing literature, shedding light on the dynamics between GMGP and CSPR. Moreover, the study offers managerial implications for organizations aiming to enhance their sustainable performance by implementing effective GMGP.

This paper aims to report a prototype of a reliable method for rapid, sensitive bacterial detection by using a low-cost zinc oxide nanorods (ZnONRs)-based electrochemical sensor.

The ZnONRs have been grown on the surface of a disposable, miniaturized working electrode (WE) using the low-temperature hydrothermal technique. Scanning electron microscopy and energy dispersion spectroscopy have been performed to characterize the distribution as well as the chemical composition of the ZnONRs on the surface, respectively. Moreover, the cyclic voltammetry test has been implemented to assess the effect of the ZnONRs on the signal conductivity between −1 V and 1 V with a scan rate of 0.01 V/s. Likewise, the effect of using different bacterial concentrations in phosphate-buffered saline has been investigated.

The morphological characterization has shown a highly distributed ZnONR on the WE with uneven alignment. Also, the achieved response time was about 12 minutes and the lower limit of detection was approximately 103 CFU abbreviation for Colony Forming Unit/mL.

This paper illustrates an outcome of an experimental work on a ZnONRs-based electrochemical biosensor for direct detection of bacteria.

The construction industry is considered one of the most dangerous industries especially in developing countries such as Egypt. Although safety in Egypt is regulated by mainly four pivotal legislations, namely, Law No. 12 (2003) and Ministerial Decrees No. 211, 126 and 134, construction accident records in Egypt are high. Accordingly, this paper aims to develop a framework to activate the health and safety regulations in the Egyptian construction industry.

To achieve this aim, a research methodology consisting of a literature review and a survey questionnaire was developed to accomplish three objectives. First, a literature review was used to identify the causes of site accidents and strategies adopted in different countries to improve and enforce safety, safety roles of stakeholders. Second, a survey questionnaire was conducted with a representative sample of large- and medium-sized construction firms in Egypt to examine their perception of the causes of site accidents. Finally, a framework was developed to activate the health and safety regulations in the Egyptian construction industry.

The research identified 16 causes of construction site accidents. These causes were classified into three categories based on the party responsible for the occurrence of site accidents, namely, workers, organization management and government. Results of data analysis showed that “lack of housekeeping” and “lack of governmental inspection for safety” were ranked the highest causes of site accidents in the Egyptian construction industry, whereas “inefficiency of old safety equipment or no safety equipment at all” and “reluctance to input resources for safety” were ranked the least causes.

This research provides valuable information about the nature of the construction industry with a particular focus on site accidents, causes and impacts of construction site accidents. The study highlighted the safety roles of the Egyptian Governmental bodies in Egypt to improve and enforce safety. The research tackled a topic that received scant attention in construction literature especially in the Egypt context. The framework presented in this paper represents a synthesis that is important and adds value to the knowledge in a manner that has not previously occurred in the Egyptian construction industry.

This study examines whether manipulation in attributes of corporate narrative disclosures and the use of graphical representations can bias non-professional investors' judgment towards firms' future performance, in an emerging market context.

The authors conduct three different experiments with a 2 × 2 between-subjects design, using accounting and finance senior undergraduate students to proxy for the non-professional investors.

Results show that simple (more readable) disclosures improve non-professional investors' judgment towards firms' future performance. In addition, it is found that non-professional investors are prone to a recency effect from the intentional ordering of narrative information, when using complex (less readable) narratives. However, no primacy effect is found, when using simple (more readable) disclosures. The results further provide evidence that the inclusion of graphical representations, along with the manipulated narrative disclosures, can moderate the recency effect of information order, when using less readable and complex narrative disclosures.

The results reveal that although the content of corporate disclosures can be objective, neutral and relevant, manipulation in textual features and the use of graphical presentations, can interact to impact how non-professional investors perceive and process the disclosed information. This study provides an Egyptian evidence regarding this issue, as the majority of prior studies concentrate on developed capital markets. In addition, it contributes to prior studies evaluating the appropriateness of the Belief Adjustment Model predictions about the effect of textual presentation order on decision-making, by providing evidence from an emerging market.

Results attempt to increase the awareness of investors and encourage them to use multiple sources of information to avoid the probable bias that can result from management's manipulation of narratives. In addition, the study could be of interest to regulators and standard-setters, where the results reveal the need for guidelines and regulations to guide the disclosure of narrative information and the use of graphical information in corporate reports.

To the best of the authors' knowledge, this is the first study to examine the effect of two impression management strategies in narrative disclosures (readability and information order), along with the use of graphical representations, on non-professional investors' judgment in an emerging market, like Egypt.

This paper aims to show that zakat solves the collective action problem by changing the framework of giving. An additional purpose of this paper is an attempt to fill a critical gap in the Islamic economics literature. This gap concerns the nature and role of zakat in effectively delivering aid to those in need while mitigating the potential for free riding. There is also a general gap in the current literature on Islamic economics that the issues of zakat and charity have not received the same attention as the focus remained mostly on money, banking and the issues of interest and usury. The paper is also an attempt to provide a refocus.

This paper attempts to build an argument to show how zakat can function as a unique solution to the free-rider problem in voluntary charity. The author’s argument is based on a precise theoretical framework, namely the “free-rider problem,” and how zakat can function as a unique solution to this problem. The author also uses game theory to show how reputation can lead to cooperation in a repeated game. The author uses an example from Pakistan to show how reputation can be a disciplinarian of zakat collection organizations.

Zakat solves both the free-rider problem in ordinary charity and the coordination problem between members in a large group. The free-rider problem is solved by changing the very framework of giving and the coordination problem between Muslims around the globe disappears because the rates and details of levying zakat are centrally created based on divine revelation.

This paper presents an important topic as it addresses one of the most popular giving practices in Muslim societies, called zakat. It also provides a framework in examining the meaning and function of zakat in Muslim societies.

This paper aims to document international evidence of the impact of a board-level governance bundle [size, independence, CEO duality, gender diversity and sustainability committee (SC)] on sustainability reporting (SR) and, separately, on its three dimensions (economic, environmental and social).

The sample includes 370 listed firms from 50 countries. A GRI standards-based disclosure index was constructed to quantify SR across various reporting media.

The baseline findings show that SC positively affects SR and its three dimensions. Board size also has a significant and positive impact on SR and two of its dimensions (economic and social). Similarly, board independence and CEO duality have a significant but negative association with SR and the same two dimensions. Finally, board gender diversity has no significant impact on SR and all its three dimensions.

The findings that only SC significantly influences SR, and its three dimensions, have important implications for corporate governance reforms internationally to improve SR in countries where such committees are not yet part of the board of directors’ sub-committees.

Overall, this study contributes to board characteristics–SR literature and holds significant theoretical and practical implications.

The purposes of this paper are threefold. First, it aims to argue normatively how Shari’ah precepts governing Takaful operations are translated into (rightfully) different accounting and reporting of Takaful operators. Second, it provides a critical review of the available and applicable accounting and reporting standards and guidelines related to Takaful in the Malaysian context. The third objective which constitutes the empirical piece of this paper centred on the basic numerical evidence obtained from the survey of final-year accounting students with regards to their ability in identifying the basic (dis)similarities in accounting and reporting between Takaful and insurance based on the published financial statements.

A mixed-mode research approach was adopted covering archival document reviews and focused group survey.

Findings are arguably informative and relevant to diverse stakeholders. First, the missing jigsaw puzzle representing accounting and reporting in the Takaful literature is uncovered by extending the explanations of Takaful-insurance conceptual and operational differences to that of accounting and reporting. The essence primarily lies on the different operational set-up attributed to the elements of gharar, maisir and riba. Second, the comparative analysis of accounting and reporting rules indicates that AAOIFI standards are less detailed in terms of accounting treatment over certain areas of Takaful operations (e.g. Re-Takaful), but these are more holistic, focused and specific in some other relatively important reporting areas reflecting the unique nature of Takaful operations. Third, findings based on the Malaysian Takaful accounting and reporting guideline suggest that accounting and reporting between Takaful and insurance are perceived to be a coin having monographic characteristics on both sides.

The research explicitly extends and highlights the impact of Shari’ah precepts governing Takaful’s operational nature on its accounting and reporting. It also provides empirical evidence on the nature of Malaysian-based Takaful accounting and reporting guidelines which mirror its insurance counterpart.

‘Stans’ is an ancient Persian word meaning land, country or nation. This chapter begins with a review of the historical basis of zakat management in Islamic practice and provides a brief historical account and status of zakat practices in select countries in Central Asia. The section thereafter focuses on benchmark international zakat management models before providing recommendations for the development of an effective zakat management model within Central Asia. The economic shocks resulting from the pandemic have forced many in the region into situational poverty. If left unchecked, this may easily regress into chronic poverty, undoing the significant growth that these countries have experienced over the last decade. Existing social programmes have limited the impact of economic loss. Since the collapse of the Soviet Union, they have an opportunity to revive this history and once again empower their nations with Islamic social finance instruments. Effective zakat management models in Indonesia and Kuwait, for example, provide different dimensions to social impact. The Indonesian model of BAZNAS provides the most comprehensive methodology for governance, risk management and replication. BAZNAS′ strategy for digitalization and collaboration suggests a strong model for development within Central Asia. Through an effective zakat model, it is expected that Central Asian nations will be better protected against economic disruptions and provide a safety net for vulnerable communities in the region. These conclusions and recommendations in this chapter are limited to the information available in the literature. Further study is required through primary research to understand better what the challenges are in zakat modelling. Locals may also be surveyed to determine their levels of zakat knowledge and their concerns for institutional zakat collection and disbursement.

This paper aims to present a highly accessible and affordable tracking model for earthmoving operations in an attempt to overcome some of the limitations of current tracking models.

The proposed methodology involves four main processes: acquiring onsite terrestrial images, processing the images into 3D scaled cloud data, extracting volumetric measurements and crew productivity estimations from multiple point clouds using Delaunay triangulation and conducting earned value/schedule analysis and forecasting the remaining scope of work based on the estimated performance. For validation, the tracking model was compared with an observation-based tracking approach for a backfilling site. It was also used for tracking a coarse base aggregate inventory for a road construction project.

The presented model has proved to be a practical and accurate tracking approach that algorithmically estimates and forecasts all performance parameters from the captured data.

The proposed model is unique in extracting accurate volumetric measurements directly from multiple point clouds in a developed code using Delaunay triangulation instead of extracting them from textured models in modelling software which is neither automated nor time-effective. Furthermore, the presented model uses a self-calibration approach aiming to eliminate the pre-calibration procedure required before image capturing for each camera intended to be used. Thus, any worker onsite can directly capture the required images with an easily accessible camera (e.g. handheld camera or a smartphone) and can be sent to any processing device via e-mail, cloud-based storage or any communication application (e.g. WhatsApp).

The purpose of this study is to understand the development of social capital in an Arab business environment, and provide an in-depth description of the nature and role of three key Arabic business relationship characteristics (ehsan, et-moone and wasta), their impact on each other and key influencing factors.

A qualitative research design was used, in which face-to-face semi-structured interviews were conducted with innovation teams (22 team members) at six industrial small and medium-sized enterprises in Saudi Arabia. The interviews were recorded and transcribed, then analyzed (thematic coding) through NVivo.

The findings suggest that wasta, ehsan and et-moone align closely with the three social capital dimensions (structural, cognitive and relational); thus, developing these three relationship characteristics most likely results in developing social capital. The findings also expand the description of the three business relationship characteristics. Moreover, ehsan, et-moone and wasta appear to influence each other, and are affected by other factors such as an individual’s age and position, and the duration of the relationship. Ehsan has a positive influence on the development of et-moone, while the existence of et-moone appears to be necessary for the establishment of wasta-capital. A high level of ehsan might influence the relationship between et-moone and wasta-use and limit the negative usage of wasta.

International managers can improve the level of ehsan in their organizational and business relationships through assigning incentives and playing the role of moral champion to encourage ehsan behavior. Managers aiming to increase et-moone may choose team members with a high level of ehsan, emphasizing the development of personal relationships, and providing opportunities for socialization both inside and outside the workplace. A high level of ehsan and et-moone will assist managers to develop and use wasta.

This study makes a threefold contribution to the literature. First, it provides an expanded description of the three Arabic business relationship characteristics and how they align closely with the dimensions of social capital. Wasta aligns with the structural dimension and ehsan aligns with the cognitive dimension, while et-moone aligns closely with the relational dimension. Second, it suggests and shows how the three relationship characteristics might interact with each other. Ehsan appears to influence et-moone, and also the relationship between et-moone and wasta. Et-moone appears to have a positive influence on wasta use. Third, the findings also indicate that there might be other factors (e.g. age and position) that influence the interactions between the three business relationship characteristics.