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This paper aims to investigate whether risk-related information is associated with a higher level of performance disclosure (PerfD) in the annual reports during the Covid-19 pandemic. Additionally, this paper assesses if ownership structure plays a moderating effect on the relationship between RD and PerfD.

A content analysis technique to measure the risk information and PerfD for 72 listed firms in the Abu Dhabi stock exchange and Dubai financial market for the period 2019–2021.

The authors find a significant correlation between risk disclosure and PerfD. Indeed, managers use annual reports to send a signal to the market about their abilities and skills in managing high-risk situations by disclosing more performance-related information accompanying any communicated related risk information. Besides, our results report that before the pandemic, only government ownership had a significant effect on the level of disclosure of performance-related information. However, during the pandemic, foreign ownership also played an important role to improve firm transparency. In addition, during the pandemic, Big 4 audit firms have effective quality control, and auditors would play an important role in improving the quality of disclosure. Besides, leveraged firms report more performance-related information. A high level of PerfD may play a critical role in mitigating debtholders’ concerns about firm’ ability to manage the pandemic situation and generate enough cash flows in the future to pay their debts.

This paper’s findings are highly relevant to financial reporting’ users, mainly shareholders, as they will be aware about management behaviors during the crisis and how firms are engaged in disclosure. Besides, this paper’s findings may be useful for market regulators to reinforce the role of audit quality to maintain good reporting, especially in crisis circumstances. In addition, regulators may benefit from the findings through the optimization of the ownership structure (dispersed ownership), which helps to promote transparency and disclosure.

This chapter aims to extend the knowledge and understanding on the role of halal ports in halal logistics. Halal logistics is a relatively new area in supply chain management. It refers to the process of managing the logistics operations such as fleet management, storage/warehousing, and materials handling according to the principles of Shariah law in ensuring the integrity of the halal products at the point of consumption.

This chapter studies how, in halal logistics, ports play an important role as the main processes of delivering halal products to the end consumers should be performed through their gateway. At port, the logistical handling of goods is performed through four systems, namely, transfer, delivery/receipt, ship, and storage.

The halal control and assurance activities conducted at transport, terminal, and warehouse should be clearly inspected in preserving the halal status of the products, thus enhancing the halal supply chain performance. Such activities include having a dedicated halal warehouse and transport, use of tertiary packaging in shipment as well as segregation of halal products from non-halal products to avoid contamination.

This chapter also highlights the issues and challenges of adopting halal logistics faced by the industry. The issues and challenges discussed in the literature includes disunity of halal certification, high cost and low demand of the halal processes, inadequate Shariah compliant personnel and lack of a general and worldwide acceptable halal compliant process.

The chapter concludes with recommendation to perform qualitative research and case studies at specific ports in order to assess the role and implementation of halal ports in their supply chain processes.

This paper aims to study research performance in halal supply chains. This study identifies the leading scholars, research themes and leading journals.

This study adopts the bibliometric method. A total of 228 research publications indexed by Scopus were analysed. The export data are then processed and analysed using the R Biblioshiny application program to find out the bibliometric map of the halal supply chain.

Research in halal supply chain has experienced fast growth since 2016, dominated by food-centric research by Malaysian universities. Research gaps are topics: halal procurement, halal clusters and halal value chain; industry: non-food; and countries: beyond Malaysia. Future expected halal supply chain trending research areas are: halal blockchains, halal supply chain management, halal performance, halal risk management and sustainability in halal supply chains.

This research paper adopts a bibliometric method based on English publications on the halal supply chain theme from the Scopus database collected on November 1, 2021. Publications in local languages, as well as publications in non-academic journals, are being ignored in this research.

This study shows that halal supply chain management is an emerging requirement, is complex to manage for brand owners and needs new concepts and tools for halal industries to embrace a halal supply chain and value chain approach.

This study provides an objective evaluation of the research progress in halal supply chains; this study highlights the achievements and the research gaps and discusses the contribution to the scientific community.

The purpose of this paper is to devise and test a model of halal logistic service quality.

To develop the halal logistics service quality model, the relevant literature was reviewed and a qualitative study was carried out on halal logistics service providers and their customers. A survey of 253 halal food and beverage firms in Malaysia was conducted, and based on the results, a model was developed and tested empirically.

Based on the literature review, interviews, pretest and empirical study, a valid and reliable measurement instrument for halal logistics service quality was developed.

The findings can help managers of halal logistics service providers to understand the criteria that halal food and beverage firms are considered to judge the quality of halal logistics services.

This study makes a valuable contribution by proposing a halal logistics service quality model.

In madrasahs around the world, teaching and learning methods regarding the memorisation of the Qur’an follow the same notion of repetition and the need for embodiment, going beyond rote memorisation, to include a form of active learning. The process of memorisation for automaticity and inculcation of the Qur’an is seen when an individual can accurately recite the text in an illuminating way. This approach of repeatedly reciting, reading and writing Qur’anic texts is seen as an enduring method for achieving accuracy, fluency and automaticity. The purpose of this study is to extend the existing body of knowledge in the field by proposing that memorisation in the Islamic context is evident through embodied interactions in the spiritual and physical realm. Educational research on madrasahs is scarce, and the limited research that has been conducted focuses primarily on children’s madrasahs. This study is unique, in that its focus is British madrasahs for adults.

After conducting observations and interviews at three British adult madrasahs, a narrative analysis using a “holistic-form” approach to gain complete narratives of recitation, oral repetition and embodied learning in the Islamic context was performed. It was found that memorisation and the desire for embodied learning were an integral part of madrasah life and the foundation of the pedagogical approach and of students’ relationship with the teachers. This study concludes that the pedagogical approach used in the madrasahs reflects deep learning through an action-oriented methodology. This study’s fieldwork provides insights into the distinctiveness of the madrasah approach.

The study provides insights into the characteristics of the memorisation process as represented in the embodied actions of the learner. The results indicate that, in the future, the Islamic memorisation methodology must continue to support deep learning where rote memorisation is integral to an iterative process of practice.

The Islamic memorisation methodology needs to retain an approach that supports higher learning where rote memorisation is integral to an iterative process of practice and in this study, some, in achieving embodied learning. This in turn is instrumental in sustaining an Islamic epistemological perspective of the inseparable nature of knowledge and the sacred. This study provides some insights into the “heart” of the Islamic approach towards memorisation for embodiment that represents a complex process of individual renewal based on the notion of adab through an approach to deep learning.

The purpose of this study is to introduce new tools to develop a more precise and focused bibliometric analysis on the field of digitalization in healthcare management. Furthermore, this study aims to provide an overview of the existing resources in healthcare management and education and other developing interdisciplinary fields.

This work uses bibliometric analysis to conduct a comprehensive review to map the use of the unified theory of acceptance and use of technology (UTAUT) and the unified theory of acceptance and use of technology 2 (UTAUT2) research models in healthcare academic studies. Bibliometric studies are considered an important tool to evaluate research studies and to gain a comprehensive view of the state of the art.

Although UTAUT dates to 2003, our bibliometric analysis reveals that only since 2016 has the model, together with UTAUT2 (2012), had relevant application in the literature. Nonetheless, studies have shown that UTAUT and UTAUT2 are particularly suitable for understanding the reasons that underlie the adoption and non-adoption choices of eHealth services. Further, this study highlights the lack of a multidisciplinary approach in the implementation of eHealth services. Equally significant is the fact that many studies have focused on the acceptance and the adoption of eHealth services by end users, whereas very few have focused on the level of acceptance of healthcare professionals.

To the best of the authors’ knowledge, this is the first study to conduct a bibliometric analysis of technology acceptance and adoption by using advanced tools that were conceived specifically for this purpose. In addition, the examination was not limited to a certain era and aimed to give a worldwide overview of eHealth service acceptance and adoption.