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The face value of nonowner-occupied real estate and business fixed assets is excluded from Zakah, according to most Fiqh scholars who argue that it has not been explicitly ordered during the lifetime of Prophet Muhammad (sas). This study aims to test the hypothesis that the role of these properties in the early Islamic economy was insignificant and, therefore, differed from today.

A qualitative historical analysis of primary Islamic sources and narrations from early Muslim historiography has been conducted to understand real estate sales and rent, construction costs and the number and size of houses owned by the Sahabah. In addition, inheritance reports and land gift records have been examined to obtain relevant information about the value of real estate. As for business fixed assets, the type, number and wealth of craftspeople as well as their tools have been analyzed to reveal their significance in comparison with today.

The findings of this study confirm the hypothesis that real estate for investment purposes and business fixed assets were quasi-non-existent during the lifetime of the Prophet (sas) and, therefore, irrelevant from a Zakah perspective.

This study intends to be a catalyst for the reconsideration of Zakah on these items of wealth and contributes to the Fiqhi discourse.

Contemporary coliving is a rapidly developing housing typology, characterised by high-density private living spaces integrated with various shared, mixed-use amenities. The purpose of this research is to quantitatively examine the spatial configurations of coliving building systems, and the integration of programmatic space labels, to provide insights for architects and researchers into the homogeneity and genotypical patterns embedded within these contexts.

Coliving buildings of various scales from the United Kingdom and the USA were examined using small graph matching and inequality genotypes. The former was adopted to identify a genotype signature and assess homogeneity levels, whilst the latter provided a comparative analysis of the ranked integration values for space labels within these building systems.

Although local samples exhibited superior levels of homogeneity compared to the sample population (n = 18), the latter still evinced a marked homogeneity and no statistical difference in building system integration (mean real relative asymmetry (RRA)). Local large-scale samples showed the greatest homogeneity and building system integration of all sample groups, whilst a statistically significant distinction in building system integration was evident between large- and small-scale samples. However, a comparison of space label integration (RRA) across different building scales demonstrated that a potential genotypical pattern exists between small- and large-scale samples.

Through the identification of homogeneity and integration values related to scale and location, this research establishes an empirical, methodological framework for the generalisable spatial analysis of contemporary coliving buildings. Furthermore, genotypical patterns provide insights into space labels that are most likely to encourage copresence and social encounters between residents.

A switching depth controller based on a variable buoyancy system (VBS) is proposed to improve the performance of small autonomous underwater vehicles (AUVs). First, the requirements of VBS for small AUVs are analyzed. Second, a modular VBS with high extensibility and easy integration is proposed based on the concepts of generality and interchangeability. Subsequently, a depth-switching controller is proposed based on the modular VBS, which combines the best features of the linear active disturbance rejection controller and the nonlinear active disturbance rejection controller.

The controller design and endurance of tiny AUVs are challenging because of their low environmental adaptation, limited energy resources and nonlinear dynamics. Traditional and single linear controllers cannot solve these problems efficiently. Although the VBS can improve the endurance of AUVs, the current VBS is not extensible for small AUVs in terms of the differences in individuals and operating environments.

The switching controller’s performance was examined using simulation with water flow and external disturbances, and the controller’s performance was compared in pool experiments. The results show that switching controllers have greater effectiveness, disturbance rejection capability and robustness even in the face of various disturbances.

A high degree of standardization and integration of VBS significantly enhances the performance of small AUVs. This will help expand the market for small AUV applications.

This solution improves the extensibility of the VBS, making it easier to integrate into different models of small AUVs. The device enhances the endurance and maneuverability of the small AUVs by adjusting buoyancy and center of gravity for low-power hovering and pitch angle control.

While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger organisations, thus leaving MA practice in SMEs relatively under-researched. This paper aims to examine MA adoption (MAA) and its interfaces with MA challenges and business performance from a small business perspective.

A sample of 502 small businesses is investigated with an embedded mixed methods research design comprised of qualitative content analysis, factor analysis and analysis of variance.

Up to 78% of small businesses are facing MA challenges that stem from organisation, systems, personnel and/or resources. Based on the present findings, MA challenges do motivate small businesses to at least consider investing in MAA as small businesses facing challenges are more likely to acquire systems and services than those reporting no issues at all. Hence, small business managers seem to not only recognise where their challenges lie, but also seek ways to improve the situation through MAA. The analysis also reveals that companies with the highest MA know-how have the best average solvency, suggesting that small businesses indeed benefit from MAA. Interestingly, the performance at medium levels of know-how declines while investments increase, revealing a “decreasing solvency phenomenon”. Potential explanations are, e.g. the MA not fitting the company’s exact needs, or information usability and use being limited by poor MA understanding.

The originality of the research lies in exploring the interfaces between MA challenges, MAA and small business performance using distinctive embedded mixed methods research design.

The six-axis force/torque sensor based on a Y-type structure has the advantages of simple structure, small space volume, low cost and wide application prospects. To meet the overall structural stiffness requirements and sensor performance requirements in robot engineering applications, this paper aims to propose a Y-type six-axis force/torque sensor.

The performance indicators such as each component sensitivities and stiffnesses of the sensor were selected as optimization objectives. The multiobjective optimization equations were established. A multiple quadratic response surface in ANSYS Workbench was modeled by using the central composite design experimental method. The optimal manufacturing structural parameters were obtained by using multiobjective genetic algorithm.

The sensor was optimized and the simulation results show that the overload resistance of the sensor is 200%F.S., and the axial stiffness, radial stiffness, bending stiffness and torsional stiffness are 14.981 kN/mm, 16.855 kN/mm, 2.0939 kN m/rad and 6.4432 kN m/rad, respectively, which meet the design requirements, and the sensitivities of each component of the optimized sensor have been well increased to be 2.969, 2.762, 4.010, 2.762, 2.653 and 2.760 times as those of the sensor with initial structural parameters. The sensor prototype with optimized parameters was produced. According to the calibration experiment of the sensor, the maximum Class I and II errors and measurement uncertainty of each force/torque component of the sensor are 1.835%F.S., 1.018%F.S. and 1.606%F.S., respectively. All of them are below the required 2%F.S.

Hence, the conclusion can be drawn that the sensor has excellent comprehensive performance and meets the expected practical engineering requirements.

Most of the linear encoders are based on optics. The accuracy and reliability of these encoders are greatly reduced in polluted and noisy environments. Moreover, these encoders have a complex structure and large sensor volume and are thus not suited to small application scenarios and do not have universality. This paper aims to present a new absolute magnetic linear encoder, which has a simple structure, small size and wide application range.

The effect of swing error is analyzed for the sensor structural arrangement. A double-threshold interval algorithm is then proposed to synthesize multiple interval electrical angles into absolute angles and convert them into actual displacement distances.

The final linear encoder measurement range is 15.57 mm, and the resolution reaches ± 2 µm. The effectiveness of the algorithm is demonstrated experimentally.

The linear encoder has good robustness, and high measurement accuracy, which is suitable for industrial production. The linear encoder has been mass-produced and used in an electric power-assisted braking system.

Evaluating warfighter lethality is a critical aspect of military performance. Raw metrics such as marksmanship speed and accuracy can provide some insight, yet interpreting subtle differences can be challenging. For example, is a speed difference of 300 milliseconds more important than a 10% accuracy difference on the same drill? Marksmanship evaluations must have objective methods to differentiate between critical factors while maintaining a holistic view of human performance.

Monte Carlo simulations are one method to circumvent speed/accuracy trade-offs within marksmanship evaluations. They can accommodate both speed and accuracy implications simultaneously without needing to hold one constant for the sake of the other. Moreover, Monte Carlo simulations can incorporate variability as a key element of performance. This approach thus allows analysts to determine consistency of performance expectations when projecting future outcomes.

The review divides outcomes into both theoretical overview and practical implication sections. Each aspect of the Monte Carlo simulation can be addressed separately, reviewed and then incorporated as a potential component of small arms combat modeling. This application allows for new human performance practitioners to more quickly adopt the method for different applications.

Performance implications are often presented as inferential statistics. By using the Monte Carlo simulations, practitioners can present outcomes in terms of lethality. This method should help convey the impact of any marksmanship evaluation to senior leadership better than current inferential statistics, such as effect size measures.

In this paper, the authors review the literature on the nature of the small and medium-sized enterprise concept. The review examines the broad diversity of terms and definitions used to describe these kinds of firms in scholarly and practical settings. They relate this examination to the concept of small business for the purpose of comparison, in order to highlight differences and similarities between the concepts.

Relevant literature including articles from academia and defining documents from practical settings was identified through a scope literature review. Field data were subsequently collected via questionnaires sent to editors and authors of articles related to the theme. The data were content analyzed and the resulting codes consolidated into dimensions in accordance with the Gioia method. Chi-squared tests were applied to categorical data.

The use of the composite category “small and medium” was found to be predominant in the labeling of small businesses in scientific articles, including those in journals that specialize in small businesses, with no justifications presented for this, characterizing a widespread and consensual practice between authors and editors. In the defining documents of practical settings, however, the authors observed greater consistency and precision both in the terms used and in the delimiting values for a small business (self-employed, micro business, small business). In the sample of 27 defining documents mentioned in the articles, 25 specifically defined “small business” and 20 defined “micro business,” using indicators such as number of employees and annual turnover. The indicators delimiting values regarding the category of micro business were the same in all the documents analyzed and, regarding the category of small business, many documents used the same delimiting values.

Recognizing the “non-large enterprise” myth will provide a more effective posture for editors and authors to avoid using the term “small and medium,” resulting in greater precision, understanding and knowledge regarding small businesses. A better definition of a small business by academia can help public policymakers and managers of organizations that support small businesses to tailor their actions better according to the different sizes of companies. This will also lead to social gains, given the importance of small businesses in terms of job creation and countries' economies.

The authors identified and described the myth of the “non-large enterprise” among academics, characterized by the dichotomous view of the business universe, composed of “large enterprises” and “non-large enterprises,” the latter group being characterized by the widespread use of the term “small and medium.”

In February 2022, the Finance Minister of India in the Union Budget 2022 announced that the government proposed to issue sovereign green bonds to mobilize assets for green infrastructure. These bonds are a sort of fixed-income instrument where the money raised from investors is used exclusively to finance projects having a positive environmental impact. The announcement was in sync with India's commitment to achieving net-zero carbon emissions by 2070. However, many issues come with it such as the complexity of green data, and the lack of uniform standards to measure the impact of green investments leading to allegations of “greenwashing,” among others. Its solution lies in the digital tokenization of green bonds using blockchain technology. Foreign investors scout for green bonds issued by growing markets like India, which have attractive valuations and good growth prospects. Marketing and issuing green bonds properly would have a far greater potential to bring investment to the security markets and the much-needed advancement in the sustainable sector. It is much more likely that green bonds will bring investment to the security markets and much-needed advancement to the sustainable sector if they are marketed and issued through digital tokenization. Financial regulators and policymakers can create a global framework for the application of blockchain technology in sustainable finance. This might entail tokenizing eco-friendly assets, issuing eco-friendly bonds, trading renewable energy and 2-2 carbon credits in a decentralized ecosystem, and decentralizing crowdfunding for eco-friendly enterprises.

This chapter seeks to demonstrate how blockchain technology can help issue green bonds and increase the overall efficiency of green finance in the economy. It also aims to scrutinize how such digital tokenization of green bonds would affect the security market and increase the standards of environmental, social, and governance (ESG) worldwide. While discussing how this process is shaping up and impacting the economies of various countries, it also seeks to provide suggestions to be taken into consideration while adopting the digital tokenization of green bonds.