This study examines how Artificial Intelligence (AI) enhances Sharia compliance within Islamic Financial Institutions (IFIs) by improving operational efficiency, ensuring transparency, and addressing ethical and technical challenges. A quantitative survey across five Saudi regions resulted in 450 validated responses, analyzed using descriptive statistics, ANOVA, and regression models. The findings reveal that while AI significantly enhances transparency and compliance processes, its impact on operational efficiency is limited. Key barriers include high implementation costs, insufficient structured Sharia datasets, and integration complexities. Regional and professional differences further underscore the need for tailored adoption strategies. It introduces a novel framework integrating ethical governance, Sharia compliance, and operational scalability, addressing critical gaps in the literature. It offers actionable recommendations for AI adoption in Islamic finance and contributes to the global discourse on ethical AI practices. However, the Saudi-specific focus highlights regional dynamics that may limit broader applicability. Future research could extend these findings through cross-regional comparisons to validate and refine the proposed framework. By fostering transparency and ethical governance, AI integration aligns Islamic finance with socio-economic goals, enhancing stakeholder trust and financial inclusivity. The study emphasizes the need for targeted AI training, the development of structured Sharia datasets, and scalable solutions to overcome adoption challenges.

This paper explores the ritual practices associated with Beiyuan Tribute Tea production in Jianzhou, Fujian, China. Beiyuan Tribute Tea, a historically significant tea, originated in the Tang Dynasty, flourished during the Song Dynasty, and experienced a decline in the Ming Dynasty, reproduced in contemporary times. The tea’s production involved intricate rituals that not only enhanced its quality but also embedded it deeply into the socio-cultural and religious fabric of the time. These rituals, encompassing aspects of religious reverence, craftsmanship, and social etiquette, played a crucial role in the tea’s esteemed status as a tribute to Chinese emperors in history. The study utilized ethnographic methods, including participant observation, in-depth interviews with 17 people, and document analysis, to capture the rich, contextual details of the tea production process. The study delves into the historical context, production techniques, and symbolic meanings of the rituals, highlighting their impact on the broader cultural heritage of Chinese tea. The recent revival efforts of these traditions underscore their enduring significance and offer insights into the cultural continuity and adaptation in contemporary tea practices.

This research addresses environmental, ethical, and health concerns related to high meat consumption, and aims to identify key predictors that encourage a shift towards sustainable diets among young adults. A cross-sectional survey involving 340 students from ten Malaysian universities was conducted using a structured questionnaire. The findings indicate that attitudes, subjective norms, perceived behavioral control, and personal norms significantly predict the intention to adopt plant-based diets. These results have practical implications, suggesting that policymakers, educators, and health professionals should create supportive environments and educational programs that emphasize the benefits of plant-based diets and equip students with the necessary knowledge and skills. Theoretically, the study reinforces the TPB framework’s applicability in understanding dietary behaviors and underscores the importance of personal and social factors in shaping dietary intentions. Ultimately, promoting plant-based diets among university students necessitates a comprehensive approach and strategy addressing attitudes, social norms, perceived control, and personal values. By leveraging these insights, stakeholders can foster sustainable and healthy eating practices among young adults, contributing to broader environmental and public health objectives for sustainable development.

Urban planning is critical to managing rapid urban growth, particularly in African regions experiencing high urbanization rates. This study focuses on Bol, Lake Chad Province, a city facing significant challenges due to inadequate planning frameworks compounded by recurrent humanitarian and climate crises. It fills an empirical gap by analyzing how local planning mechanisms respond to these socio-environmental complexities, with a focus on the interplay between institutional structures, legislative frameworks, and resource allocation. The study assesses urban planning practices in Bol to identify challenges and opportunities, with the aim of improving institutional effectiveness, aligning policies with realities, and integrating climate resilience strategies. Using a qualitative methodology, it combines field surveys, stakeholder interviews, and document analysis, using SWOT (Strengths, Weaknesses, Opportunities, Threats) and PESTEL (Political, Economic, Sociocultural, Technological, Environmental, Legal) frameworks for data analysis. The findings reveal that ineffective institutions, poor inter-sectoral coordination, outdated legislative frameworks and resource constraints hamper sustainable urban development in Bol. To address these issues, the study proposes to strengthen local institutional capacities, foster stakeholder collaboration, and modernize urban planning policies through participatory approaches. The study highlights the need to integrate resilience strategies into urban settings to mitigate climate change impacts and improve governance. These measures not only address immediate challenges, but also advance urban planning theory and provide a basis for future research on adaptation strategies in crisis-prone regions. This study offers practical insights for policy makers and contributes to developing more sustainable and resilient urban planning systems in similar contexts.

This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.