This study aims to explore the impact of a business risk-based audit approach in quality application of International Financial Reporting Standards in Kurdistan International Islamic Bank for Investment and Development in Erbil, for the period (2005-2020). The quantitative approach was adopted where the financial statements were analysed using mult

This edited book, entitled Muslims of Central Eurasia Since the 19th Century: Daily Life, Identity, Intellectual Thought, and Education, covers over one hundred years of history related to Muslim societies in Central Eurasia, the region corresponds to the states that emerged from the ruins of communism. The concept behind this edited volume, with a

The concept of Freedom is very diverse in nature. People of different religions, cultures, and ideologies, comprehend it in the light of their own worldview. The plurality of interpretations of this concept has created conflicts among people time and again. Scholars from different groups of people have engaged themselves in the study of this term b

This research paper studies the role of social ethics in managing ethnic diversity among the members of the Muslim community of the CIS countries in the light of Qur’ānic approach by reflecting on a few selected verses related to al-’Amr bi al-Maʿrūf wa al-Nahy ʿan al-Munkar (enjoining right and forbidding wrong). Ethnic diversity might be

Introduction: Older persons are more susceptible to malnutrition. However, malnutrition identification through nutrition screening is not routinely performed in Malaysia’s health clinics due to no specific nutrition screening guideline and validated tool in this setting. This study aimed to develop a nutrition screening guideline for older pa- ti

This paper discusses the results of a case study that focused on the importance of English language skills in helping students become global entrepreneurs. A critical element that is often missing in courses on Entrepreneurship Education is the inclusion of the language component that helps build oral English proficiency. In the entrepreneurship ed

In emerging economies, including Nigeria, the Nano, Micro, Medium & Small enterprises (“NMSME”) sector are essential actors for socio-economic development. In recent times, the increasing convergence of technology and financial services (FinTech) has transformed financial service delivery and engendered cheap, sustainable and innovative alt

Edge computing (EC) is an act of bringing computational and storage capability near data sources. It helps to reduce response times and bandwidth requirements. However, the rapid proliferation of edge devices has expanded the attack surface and opportunity for adversaries to penetrate corporate networks. The limited computational abilities of edge

Slope failure is becoming one of the world's environmental issues, including in Malaysia, that may affect the community and change the earth's surface. The decreased amount or the removal of forest vegetation species, especially on hillside areas because of hillside clearing, cutting, and fill processes, affect the slope stability. Many opt

The paper presents a simplified yet innovative computational framework to enable secure routing for sensors within a vast and dynamic Internet of Things (IoT) environment. In the proposed design methodology, a unique trust evaluation scheme utilizing a modified version of Ant Colony Optimization (ACO) is introduced. This scheme formulates a manifol