bluuebunny/crossref_metadata_2025_split huggingface dataset:
Corporate social responsibility reporting of international oil companies in Nigeria
Authors: Odera Odhiambo , James Kieran , Scott Albert , Gow Jeff 
Published: January 2020

Purpose
This study aims to identify factors influencing corporate social responsibility reporting (CSRR) practices of international oil companies (IOCs) in Nigeria. It aims at distinguishing CSRR levels by examining both the quantity and quality of reporting.

Design/methodology/approach
The paper analyses annual reports through content analysis. CSRR extent and type are measured by the number of sentences. CSRR are further classified into three subcategories according to whether they are negative, neutral or positive reports and then their proportions compared through descriptive analysis.

Findings
For the extent and quality of CSRR, community was the most reported category. The majority of the total CSRR in the IOCs is positive with little evidence of negative news. None of the IOCs in the sample reported on the environment in their annual reports.

Research limitations/implications
The measurement of CSRR focuses only on annual reports, without consideration of other reporting media such as standalone reports and corporate websites. CSRR are assumed to be voluntary for the companies and they may choose not to report any information in annual reports, as there are no regulations or reporting guidelines in Nigeria to be followed.

Practical implications
The results reveal the absence of environmental reporting in the CSRR of IOCs in Nigeria suggests that they are less concerned with meeting local demands for accountability. The study recommends the need for regulatory intervention on the part of the Nigerian Government.

Social implications
The findings of study indicate that predominant existence of positive CSRR news among all the IOCs suggests there’s an attempt to encourage stakeholders and the public to believe that they are conscious of society and the environment.

Originality/value
The main contribution of this study lies in identifying the factors that have led to diversity and uniqueness in CSRR in IOCs. As such, this study seeks to contribute to the development of understanding multiple factors that could give rise to changing patterns of CSRR.
Self-improved grey wolf optimization for estimating carrier frequency offset in SCM-OFDM systems
Authors: N. Rashmi , Sarvagya Mrinal 
Published: January 2020

Purpose
The purpose of this paper is to demonstrate a proficiency for accomplishing optimal CFO and keep down the error among the received and transmitted signal. Orthogonal frequency-division multiplexing (OFDM) is considered as an attractive modulation scheme that could be adopted in wireless communication systems owing to its reliability in opposition to multipath interruptions under different subchannels. Carrier frequency offset (CFO) establishes inter-carrier interference that devastates the orthogonality between the subcarriers and fluctuates the preferred signal and minimizes the effectual signal-to-noise ratio (SNR). This results in corrupted system performance. For sustaining the subcarriers’ orthogonality, timing errors and CFOs have to be approximated and sufficiently compensated for. Single carrier modulation (SCM) is a major feature for efficient OFDM system.

Design/methodology/approach
This paper introduces a novel superposition coded modulation-orthogonal frequency-division multiplexing (SCM-OFDM) system with optimal CFO estimation using advanced optimization algorithm. The effectiveness of SCM-OFDM is validated by correlating the transmitted and received signal. Hence, the primary objective of the current research work is to reduce the error among the transmitted and received signal. The received signal involves CFO, which has to be tuned properly to get the signal as closest as possible with transmitted signal. The optimization or tuning of CFO is done by improved grey wolf optimization (GWO) called GWO with self-adaptiveness (GWO-SA). Further, it carries the performance comparison of proposed model with state-of-the-art models with the analysis on bit error rate (BER) and mean square error (MSE), thus validating the system’s performance.

Findings
From the analysis, BER of the proposed and conventional schemes for CFO at 0.25 was determined, where the adopted scheme at 10th SNR was 99.6 per cent better than maximum likelihood, 99.6 per cent better than least mean square (LMS), 99.3 per cent better than particle swarm optimization (PSO), 75 per cent better than genetic algorithm (GA) and 25 per cent better than GWO algorithms. Moreover, MSE at 1st SNR, the proposed GWO-SA scheme, is 4.62 per cent better than LMS, 60.1 per cent better than PSO, 37.82 better than GA and 67.85 per cent better than GWO algorithms. Hence, it is confirmed that the performance of SCM-OFDM system with GWO-SA-based CFO estimation outperformed the state-of-the-art techniques.

Originality/value
This paper presents a technique for attaining optimal CFO and to minimize the error among the received and transmitted signal. This is the first work that uses GWO-SA for attaining optimal CFO.
Corporate social responsibility of Islamic banks: Malaysian practitioners’ outlook
Authors: Wan Jusoh Wan Noor Hazlina , Ibrahim Uzaimah 
Published: January 2020

Purpose
The purpose of this paper is to investigate Malaysian practitioners’ general perspective on corporate social responsibility (CSR) of Islamic banks and their views on having a special CSR framework.

Design/methodology/approach
This study used semi-structured face-to-face interviews, which contained both qualitative and quantitative data. The study also used observation and document review to support the data drawn from the research participants whenever necessary.

Findings
In total, 34 practitioners from all 16 Islamic banks in Malaysia responded to the interview questions designed for this purpose. The results show that the majority of the research participants viewed positively that Islamic banks should have a special CSR framework.

Practical implications
The Islamic concepts of CSR will be of interest not only to academicians but also, especially, to Islamic financial institutions. This paper will also send a strong signal to regulators that they should develop and introduce an Islamic CSR framework to Islamic financial institutions, especially Islamic banks.

Originality/value
This paper contributes to the growing debate on CSR among Islamic financial institutions, especially in the Islamic banking industry, by investigating practitioners’ views on having a CSR framework. In addition, to the knowledge of the authors, this is the first research that has involved Chief Executive Officers, Heads of Shari’ah, and Heads of Corporate Communications as research participants to talk about the CSR of Islamic banks.
Shariah governance practices at Islamic fund management companies
Authors: Hasan Amiratul Nadiah , Abdul-Rahman Aisyah , Yazid Zaleha 
Published: January 2020

Purpose
The purpose of this paper is to explore the Shariah governance practices of Islamic fund management companies (IFMCs) in Malaysia, with the principal goal of reviewing the need for a comprehensive Shariah governance framework for the Islamic fund management industry.

Design/methodology/approach
The study was conducted using a qualitative approach via 14 semi-structured interviews with three companies (i.e. Company A, Company B and Company C) involving face-to-face interviews, telephone interviews and emails. Data from the interviews were recorded and later analysed using content analysis.

Findings
The study finds that Shariah governance processes among the IFMC examined are well-managed; and the current regulations issued by the regulators are sufficient to ensure the Shariah compliance of Islamic fund management industry. In spite of the absence of a comprehensive Shariah governance framework for the industry, most Shariah functions (i.e. Shariah risk management, Shariah review and Shariah audit) are performed by the parent company, except for Shariah research. Nevertheless, Shariah research is not an important function in Islamic fund management because the investment instruments are generally selected from a predetermined list of Shariah-compliant investment options.

Practical implications
The study offers an overview of Shariah governance practices in the Islamic fund management industry to policymakers and practitioners for the future development of Shariah governance practices among IFMC.

Originality/value
This is the first paper to study Shariah governance practices in the Islamic fund management industry in Malaysia.
Zakat management
Authors: Owoyemi Musa Yusuf 
Published: January 2020

Purpose
The purpose of this study is to look at Zakat management and the crisis of confidence in the ability of the state and zakat agencies to dispense zakat to the rightful beneficiaries as mentioned in the Quran. Confidence is a very important element between the payers and collectors of zakat and when this is lost, it affects the willingness of the payers to give zakat to the zakat collectors (state or zakat agency). This crisis of confidence led to the need to look at the legality of the payer giving zakat directly to the beneficiaries and whether this is a sin as argued in certain quarters.

Design/methodology/approach
Using the qualitative method by using historical, analytical and critical tools, the research examines the concept of proximity in the distribution of zakat and based on this argues that giving zakat directly to the beneficiaries is a viable option when there is a crisis of confidence between the payer and the state or zakat agency.

Findings
Through the analysis of the opinions of scholars, the research affirms that scholars are divided on whether to pay zakat to the state or give it directly to the beneficiaries. Based on this, the research concludes that although the ideal is to give zakat to the state or zakat agency, but there is no sin in giving zakat directly to the beneficiaries especially where there is a problem of confidence in the state and/or zakat agency.

Research limitations/implications
The research discussed the legality of giving zakat to the recipients of zakat directly using the historical, analytical and critical tools. This shows that the research is qualitative in nature and is library based therefore limited in scope. Basically, this research is concerned with refuting the claim that it is a sin for zakat payers to give zakat directly to the recipients especially when there is a problem of trust in zakat agencies and a crisis of confidence in the ability of these agencies to do what is right with the zakat funds. This leaves room for further research on the issue.

Practical implications
It is important to create confidence in zakat agencies' collection and distribution of zakat so that it will encourage more Muslims to pay their zakat and allow it to reach as many people as possible. Encouraging the creation of a vetting organization by Muslim professional accountants and others that can help in making zakat agencies transparent and trustworthy.

Social implications
It emphasizes the importance of trust and confidence that institutions must project for the people to do business with them.

Originality/value
The research contributes to the body of knowledge on zakat collection and distribution. It shows the importance of trust and confidence in zakat management and recommended ways in which trust and confidence could be built in the effective collection and distribution of zakat.
Competency model for Shari’ah auditors in Islamic banks
Authors: Mohd Ali Nor Aishah , Shafii Zurina , Shahimi Shahida 
Published: January 2020

Purpose
The purpose of this study is to identify the competencies required of Shari’ah auditor (SAR) in the Islamic banking environment.

Design/methodology/approach
A qualitative approach using a multiple-case study through the semi-structured interview was used. Data was gathered from a representative of Central Bank of Malaysia, and 30 other respondents consist of the Head of Shari’ah audit (HSA) and SAR from four types of banking institutions. A focus group discussion was later conducted to validate the model of competency proposed.

Findings
Results show a mixed practice on the recruitment of SAR. Most banking institutions prefer to use their existing internal auditors as opposed to recruiting fresh graduates or acquire experienced SAR from other financial institutions. Knowledge in Shari’ah, Islamic banking and Fiqh Muamalat is considered as the essential knowledge component for SAR, while auditing is revealed as the core skill that SAR should have to perform the Shari’ah audit effectively. The study also found that personal skills such as willingness to learn and teamwork as the complementing characteristics to the knowledge and skill components, as a package required for a competent SAR.

Research limitations/implications
The results of this study would have both theoretical and practical contributions to the regulatory bodies, academicians and professionals. Theoretically, this study made a concerted effort to enhance prior studies on the qualification aspect of Shari’ah audit literature, emphasizing the elements necessary to recruit competent SARs in the Islamic financial institutions (IFIs). The element of “time” has been infused to the existing effective job performance theory add dynamics to the model, recognizing the need for years of experience as part of elements necessary to become competent SAR. In practice, the competency model is recommended to the industry players in pooling competent talents in the Islamic finance industry (R4) and (B5). In spite of its limitation to confine only to the IFIs, it sheds light on human resource management within the Islamic organizations.

Practical implications
The study would contribute to the practitioners as a guideline to the Human Resource Department in recruiting their SAR and also for succession planning purposes.

Originality/value
A competency model for SAR was proposed focusing on building knowledge, core and personal skills that can be used as guidance in determining the criteria needed for a competent SAR, which is a new dimension for Islamic auditing literature. The sub-objective of determining the elements of competency, as well as understanding the current practice of recruiting the SAR became the input in the building of the competency model.
Exploring novel Islamic monetary system
Authors: Gundogdu Ahmet Suayb 
Published: January 2020

Purpose
The purpose of this paper is to explore an alternative Islamic monetary system in which money is created from supply chain grassroots based on work effort and is accessible to people as long as they offer goods and services demanded by others.

Design/methodology/approach
This study adopts the critical realism approach and highlights the challenges with the present monetary system. It also proposes to address these challenges through an alternative monetary system in which money creation starts from the grassroots of the supply chain. The proposed system extends the real-world complementary currency concept of barter to a holistic electronic trading platform, which includes chain barter alternatives, licensed warehouses and electronic warehouse receipts within the Islamic microfinance practice, thereby facilitating cross-border trade and international trade payments. An electronic currency, valued at the worth of goods produced in the supply chain, is introduced as the medium of exchange.

Findings
The problem with past monetary systems can be addressed through current information technology and supply chain management to enable a monetary system and money creation based on real economic transactions.

Originality/value
This study proposes an alternative monetary system, which is only possible by harnessing supply chain management with money creation. The proposed monetary system may be considered, should the present system fail or need to be improved.
Combating corruption in the Nigerian Civil Service
Authors: Salihu Habeeb Abdulrauf 
Published: January 2020

Purpose
The objective of this study is to investigate the effectiveness of the treasury single account (TSA) policy in curbing corruption in some selected federal ministries and agencies in Nigeria.

Design/methodology/approach
The study used both primary and secondary sources of data and a cross-sectional survey research design. Purposive sampling was the technique adopted to select a total of 192 respondents. The questionnaire was the instrument used in data collection. The information gathered was analysed using Statistical Package for Social Sciences in generating simple percentage and correlation analysis.

Findings
The results indicate a relationship between the implementation of TSA policy and reduction in the level of unregulated cash flow and leakages as well as decline in pilfering, embezzlement, fraud and forgery among employees of the selected institutions. In addition, it was also found that the TSA policy does not have substantial impact on the level of bribery and inflation of contracts and procurement.

Practical implications
The study suggests that other anti-corruption policies should be strengthened to support the TSA policy in eradicating other hidden corruption crimes in the Nigerian public sectors.

Originality/value
This paper is one of the few academic investigations that empirically explored the effectiveness of the TSA policy in curbing corruption crimes in Nigeria.
Hawalaas credit: recognizing howhawalasupports the business climate in Afghanistan
Authors: Rahimi Haroun 
Published: January 2020

PurposeThe purpose of this study is to explore the role ofhawalain supporting Afghanistan’s business climate. It illustrates the use ofhawalaas credit and its importance for the local merchant community.Design/methodology/approachThe empirical data presented in this article draws from more than 83 semi-structured interviews with Afghan merchants, business leaders, hawaladarsand judicial officials, conducted between March and August 2017 in five major provinces of Afghanistan, namely, Kabul, Herat, Balkh, Nangarhar and Kandahar. These five provinces collectively represent half of Afghanistan’s economy, one-third of Afghanistan’s total population and more than four-fifth of Afghanistan’s urban population. The commercial courts that sit in these five provinces hear more than 90% of total commercial disputes in the country.FindingsIn Afghanistan, despite their reputation for being the bankers of terrorists and criminals,hawaladarsprimarily serve Afghan merchants – the overwhelming majority of their customers – helping them cope with an uncertain business climate. Within supply chains, Afghan importers rely on credit-hawalato protect themselves from the interruptions of cash flow that are prevalent throughout the Afghan economy.Practical implicationsDrawing on extensive field research, this article highlights howhawalastabilizes financing and markets in Afghanistan, arguing that whilehawalaregulations are necessary to counter abuse ofhawala, regulators must be cognizant of howhawalais used in financing of legitimate businesses, or they will exacerbate the problems of access to credit.Originality/valueWhile the historical studies ofhawalareveal its inextricable link with trade financing, the currenthawalaliterature completely neglectshawalasystems’ contemporary financing role. Instead, the literature is completely dominated by the globalization trend of terrorism, money laundering and worker migration. Neglecting the trade financing role ofhawalacauses policymakers not to appreciate the impacts ofhawalaregulations on the trade fully. Overlookinghawalas’ role in financing transnational trade also results in the exclusion of an important group of stakeholders – namely, merchant-users ofhawalaservices who are the main beneficiaries ofhawaladars’ financing services – from the process of regulation ofhawalasystems. The main reason thathawalaregulations have failed to gain tractions in countries such as Afghanistan is that these regulations have not been cognizant of the multifaceted functions ofhawalamarkets and do not include all stakeholders in the regulation process.
Does corruption adversely affect economic growth in Tunisia? ARDL approach
Authors: Al Qudah Anas , Zouaoui Azzouz , Aboelsoud Mostafa E. 
Published: January 2020

PurposeThis study aims to better understand the phenomenon of corruption in Tunisia in relation to its impact on economic development. The period of study is 1995 to 2014. The auto-regressive distributed lag (ARDL) model is adopted to examine the existence of a long-term relationship between the above-mentioned variables and also the direct and indirect consequences of corruption on economic development in Tunisia.Design/methodology/approachThe study uses a modern econometric technique to estimating the long-term relationship (e.g. the co-integration) between corruption and economic development; using this technique also allows us to investigate the impact of corruption on economic growth.FindingsThe empirical results show that corruption has a negative effect on per capita gross domestic product (GDP) in Tunisia for the period under review. This effect is described as a direct effect of corruption in the long term; specifically, declines are observed in per capita GDP, over the long run, by almost 1 per cent, following a 1 per cent increase in the level of corruption. The results also show that corruption has indirect effects via transmission channels, such as investment in physical capital, which is positively significant in the presence of corruption. The same observation is made at the level of government expenditure during the previous year, while for those of the current year, the coefficient becomes negative but not significant. With respect to human capital, the impact of corruption on education expenditures is insignificant.Originality/valueThe paper begins with an overview of previous literature in this area. Given the nature of corruption and the differences in the meanings attributed to it, from one country to another and from one culture to another, the paper moves on to study the impact of corruption in Tunisia as a case study for one country with one socio-cultural environment. The authors then propose several methods and possible solutions, which could be implemented to deal with this problem.
Factors influencing Malaysian small and medium enterprises adoption of electronic government procurement
Authors: Soong Kai-Kit , Ahmed Elsadig Musa , Tan Khong Sin 
Published: January 2020

PurposeThis study aims to examine Malaysian small and medium-sized enterprises (SMEs) Adoption of electronic government procurement (EGP) in the post-introduction phase as the portal was introduced in the early year 2000.Design/methodology/approachThis study integrated electronic public services into two acceptance theories (the technology acceptance model [TAM] and unified theory of acceptance and use of technology [UTAUT] framework) and having a direct measurement of the criterion. Both TAM and UTAUT models measure the behaviour intention to use and indirectly measure the criterion of actual usage along with behavioural intention. Besides, this study conducted a systematic sampling survey in SMEs located in Klang Valley (the business hub in Malaysia).FindingsThe results confirm that effort expectancy, performance expectancy and social influences had a direct effect on the adoption of EGP in the private sector. Rather than the original UTAUT setup, the behavioural intention would influence user behaviour.Social implicationsThe implications and policy recommendations of these findings will be used by both SMEs and the government to improve the EGP delivery.Originality/valueThe gap with this study is at the time the Malaysian Government introduced e-procurement. The SMEs were quite new and had limited knowledge in the e-procurement during the introduction phase. Both SMEs and the government will use the implications and policy recommendations of these findings to improve the EGP delivery in the current post introduction phase.