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The purpose of this paper is to identify specific practices companies can adopt to unleash the social entrepreneurial spirit of their employees. It is in response to growing expectations from customers, employees, investors and governmental agencies around the world that businesses serve not just the financial interests of their shareholders but the environmental and social expectations of all citizens. By encouraging and supporting employees to pursue innovative products, services and management practices that address both the company’s business interests and the individual’s social passions, corporate social entrepreneurship (CSE) has the potential to do both.

A systematic review (SR) of academic studies published in peer-reviewed journals was conducted to answer the review question: What are the organizational enablers of CSE in large national and multinational corporations? Thirteen relevant high-quality academic research studies were identified. These studies were then synthesized through a multi-step coding process using Atlas.ti. Common themes were identified and actionable management recommendations developed.

Three findings emerged: (a) that while an organization’s values, demonstrated by its leadership, empower CSEs, specific structures and practices are required to enable them to have the intended impact on its environmental and social performance; (b) that CSEs are motivated, but organizations need to invest in developing their skills and capabilities; and (c) when CSE success is recognized and rewarded it positively impacts future efforts by other employees.

Available research has focused on the characteristics of the individual CSEs and the challenges they face. Although that research provided sufficient insights to support the analysis performed in this study, little research has been conducted to establish the extent to which CSE: (a) is used by businesses today, (b) is positively impacting company corporate social responsibility (CSR) perceptions; (c) may be improved through the application of the study’s recommendations, (d) is affected by leadership styles and business cultures and (e) differs across industry, national and political settings. Both qualitative and quantitative research into these and related topics are needed.

This paper provides a comprehensive view of the relationship between an organization’s practices and CSE success. It recommends that executives communicate their personal and the organization’s values; that they make specific, targeted organizational investments to support CSE; actively identify, recruit and train these employees; and establish, measure and report CSE results.

CSE is an important complementary approach to CSR, environmental, social and governance investing and the United Nation’s sustainability development goals. It can contribute to businesses serving not just the commercial interests of their shareholders but the environmental and social expectations of all citizens.

While previous studies have focused on the personal characteristics and behaviors of CSEs, this is the first to use these insights to develop a comprehensive understanding of the organizational characteristics required for their success. Corporations are increasingly expected to meet the environmental and social expectations of all stakeholders, yet these programs are too often seen as more symbolic than substantive. This paper provides a roadmap for institutionalizing CSE as an important contributor to these efforts.

Je crois devoir vous donner connaissance dès l'abord, de la façon dont un groupe d'experts fran‐çais a voulu traiter le rapport de base que je leur avais fait réserver.

The paper aims to study the constraint solutions of the periodic coupled operator matrix equations by the biconjugate residual algorithm. The new algorithm can solve a lot of constraint solutions including Hamiltonian solutions and symmetric solutions, as special cases. At the end of this paper, the new algorithm is applied to the pole assignment problem.

When the studied periodic coupled operator matrix equations are consistent, it is proved that constraint solutions can converge to exact solutions. It is demonstrated that the solutions of the equations can be obtained by the new algorithm with any arbitrary initial matrices without rounding error in a finite number of iterative steps. In addition, the least norm-constrained solutions can also be calculated by selecting any initial matrices when the equations of the periodic coupled operator matrix are inconsistent.

Numerical examples show that compared with some existing algorithms, the proposed method has higher convergence efficiency because less data are used in each iteration and the data is sufficient to complete an update. It not only has the best convergence accuracy but also requires the least running time for iteration, which greatly saves memory space.

Compared with previous algorithms, the main feature of this algorithm is that it can synthesize these equations together to get a coupled operator matrix equation. Although the equation of this paper contains multiple submatrix equations, the algorithm in this paper only needs to use the information of one submatrix equation in the equation of this paper in each iteration so that different constraint solutions of different (coupled) matrix equations can be studied for this class of equations. However, previous articles need to iterate on a specific constraint solution of a matrix equation separately.

Elastic rings served as the elastic supporting elements which have been extensively used in the aeroengines for maneuverable planes with high overloading. However, under extreme conditions, the elastic ring contacts the bearing seat, causing elastic ring failure. Therefore, it is necessary to optimize the matching parameters of the elastic ring in order to suppress the occurrence of elastic ring failure under harsh working conditions.

In this paper, a rotor system supported by elastic rings is researched and a multi-objective parameter matching method of elastic ring is proposed, considering the elastic ring failure, rotor system’s frequency forbidden zone and rotor system’s dynamic response. Then, the particle swarm optimization algorithm is used to dynamically constrain the parameter matching space and obtain the ideal solution for the elastic ring parameter matching.

By analyzing the elastic ring’s matching results (different unbalanced forces and disk masses), the relationship between the trend of Pareto front changes and rotor system parameters is studied. In addition, the rotor system’s dynamic characteristics before and after parameter matching are analyzed.

This article provides guidance for the design of elastic rings by matching the parameters of elastic rings.

Islamic endowment (awqaf), particularly awqaf land, is one of the potential Islamic social assets to serve the public interest, particularly to provide public infrastructures such as business centers, public hospitals and airports. However, unfortunately, most of them are still unproductive lands, especially in the form of idle lands. One problem to use such unproductive awqaf lands is the lack of awqaf land model as the platform to use such awqaf lands. This paper aims to construct and propose a model called Sukuk-linked Awqaf (SLA) to use awqaf lands as an underlying for Sukuk issuance.

This paper constructs mechanisms and formulas of SLA by involving Sukuk issuer, awqaf management (Nadzhir), Sukuk investors and tenants of the infrastructure. In particular, the SLA model is proposed based on the unique characteristics of both awqaf asset and Ijarah (leasing) Sukuk, considers the intention of state-owned enterprise (SOE) to construct buildings to be rented to the tenant and to be owned by the awqaf manager and formulates equations and uses net present value theory to determine Nadzhir and Sukuk investors’ investment decisions.

Engaging awqaf land with SLA model can ease its benefit for the society. The model addresses the strategic roles of Nadzhir, SOE, investors and contractor in using awqaf land.

The SLA model could ease related parties to use the awqaf land for the sake of public benefits.

To the best of the author’s knowledge, this is the first assessment on the potential implementation of Islamic hedging with a commodity as an alternative hedging in Indonesia.

The paper's goal is to examine and illustrate the useful uses of submodeling in finite element modeling for topology optimization and stress analysis. The goal of the study is to demonstrate how submodeling – more especially, a 1D approach – can reliably and effectively produce ideal solutions for challenging structural issues. The paper aims to demonstrate the usefulness of submodeling in obtaining converged solutions for stress analysis and optimized geometry for improved fatigue life by studying a cantilever beam case and using beam formulations. In order to guarantee the precision and dependability of the optimization process, the developed approach will also be validated through experimental testing, such as 3-point bending tests and 3D printing. Using 3D finite element models, the 1D submodeling approach is further validated in the final step, showing a strong correlation with experimental data for deflection calculations.

The authors conducted a literature review to understand the existing research on submodeling and its practical applications in finite element modeling. They selected a cantilever beam case as a test subject to demonstrate stress analysis and topology optimization through submodeling. They developed a 1D submodeling approach to streamline the optimization process and ensure result validity. The authors utilized beam formulations to optimize and validate the outcomes of the submodeling approach. They 3D-printed the optimized models and subjected them to a 3-point bending test to confirm the accuracy of the developed approach. They employed 3D finite element models for submodeling to validate the 1D approach, focusing on specific finite elements for deflection calculations and analyzed the results to demonstrate a strong correlation between the theoretical models and experimental data, showcasing the effectiveness of the submodeling methodology in achieving optimal solutions efficiently and accurately.

The findings of the paper are as follows: 1. The use of submodeling, specifically a 1D submodeling approach, proved to be effective in achieving optimal solutions more efficiently and accurately in finite element modeling. 2. The study conducted on a cantilever beam case demonstrated successful stress analysis and topology optimization through submodeling, resulting in optimized geometry for enhanced fatigue life. 3. Beam formulations were utilized to optimize and validate the outcomes of the submodeling approach, leading to the successful 3D printing and testing of the optimized models through a 3-point bending test. 4. Experimental results confirmed the accuracy and validity of the developed submodeling approach in streamlining the optimization process. 5. The use of 3D finite element models for submodeling further validated the 1D approach, with specific finite elements showing a strong correlation with experimental data in deflection calculations. Overall, the findings highlight the effectiveness of submodeling techniques in achieving optimal solutions and validating results in finite element modeling, stress analysis and optimization processes.

The originality and value of the paper lie in its innovative approach to utilizing submodeling techniques in finite element modeling for structural analysis and optimization. By focusing on the reduction of finite element models and the creation of smaller, more manageable models through submodeling, the paper offers designers a more efficient and accurate way to achieve optimal solutions for complex problems. The study's use of a cantilever beam case to demonstrate stress analysis and topology optimization showcases the practical applications of submodeling in real-world scenarios. The development of a 1D submodeling approach, along with the utilization of beam formulations and 3D printing for experimental validation, adds a novel dimension to the research. Furthermore, the paper's integration of 1D and 3D submodeling techniques for deflection calculations and validation highlights the thoroughness and rigor of the study. The strong correlation between the finite element models and experimental data underscores the reliability and accuracy of the developed approach. Overall, the originality and value of this paper lie in its comprehensive exploration of submodeling techniques, its practical applications in structural analysis and optimization and its successful validation through experimental testing.

Female smallholder farmers in low-income countries face barriers to accessing capital and commodity markets. While agricultural cooperatives provide services that contribute to the income and productivity of small-scale producers, evidence of cooperatives' social and economic empowerment of female smallholders remains limited. We apply Sen's capability approach to female entrepreneurs' socioeconomic empowerment to examine whether women's participation in a coffee and microfinance cooperative from rural western Uganda benefits their social and economic position within their household. First, we study the relationship between women's cooperative participation and their household coffee sales and savings. Second, we investigate the link between women's cooperative participation and their intra-household decision-making and whether the inclusion of the husband in his wife's cooperative strengthens or lowers women's decision-making power.

We carry out a case study of a hybrid coffee and microfinance cooperative that promotes social innovation through the integration and empowerment of female smallholders in rural Uganda. Using a cross-sectional survey of 411 married female cooperative members from 26 randomly selected self-help groups of Bukonzo Joint Cooperative and 196 female non-members from the identical area, employing propensity score matching, this paper investigates the benefits of women's participation in a coffee and microfinance cooperative in the Rwenzori Mountains of western Uganda. We present and discuss the results of our case study within an extensive literature on the role of institutions in collective action for women's empowerment.

Our findings provide new empirical evidence on female smallholders' participation in mixed cooperatives. Our results indicate that women's participation in microfinance-producer cooperatives appears to be a conditional blessing: even though membership is linked to increased women's intra-household decision-making and raised household savings and income from coffee sales, a wife with a husband in the same cooperative self-help group is associated with diminished women's household decision-making power.

The focus of this study is on female coffee smallholders in an agricultural cooperative in rural western Uganda. In particular, we focus on a case study of one major coffee cooperative. Our cross-sectional survey does not allow us to infer causal interpretations. Also, the survey does not include variables that allow us to measure other dimensions of women's empowerment beyond decision-making over household expenditures and women's financial performance related to savings and income from coffee cultivation.

Our empirical results indicate that female smallholders' cooperative membership is associated with higher incomes and coffee sales. However, husband co-participation in their wives' cooperative group diminishes wives' decision-making, which suggests that including husbands and other family members in the same cooperative group may not be perceived as an attractive route to empowerment for female smallholders. For these reasons, an intervention that encourages the cooperation of both spouses and that is sensitive to context-specific gender inequalities, may be more successful at stimulating social change toward household gender equality than interventions that focus on women's autonomous spheres only.

While the literature thus far has focused on microfinance's potential for women's empowerment, evidence on agricultural cooperatives' affecting women's social and economic position is limited. First, our findings provide novel empirical evidence on the empowering effects of women's participation in a self-help group-based coffee cooperative in rural Uganda. Second, our data allows us to explore the role of husbands' participation in their wives' cooperative and SGH. We embed our hypotheses and empirical results in a rich discussion of female entrepreneurship, microfinance and cooperative literature.

The authors investigate the influence of CEOs’ Islamic religiosity on the level of tax aggressiveness within private family firms. In addition, this study aims to explore the moderating role of the CEO's ownership stake in the firm and the payment of Zakat.

The authors gathered data through surveys completed by 199 CEOs of Jordanian Islamic family firms. These survey results, along with financial statements, were used for multiple ordinary least squares regression analyses.

The results of this study reveal a negative relation between the extent of Islamic religiosity of the CEO and the level of tax aggressive behavior. Furthermore, the results suggest that an increase in the CEO’s ownership stake strengthens the negative association between the CEO’s religiosity and the extent of tax aggressive behavior. Finally, the CEO’s involvement in Zakat payments is shown to mitigate the negative association between the CEO’s religiosity and the extent of tax aggressive behavior.

In contrast to prior research that examines the relationship between religiosity and tax aggressiveness within the context of other religions, particularly Christianity, in listed firms, and primarily considers the religiosity of the overall firm environment, the study centers on the CEO’s religiosity in private Islamic family firms. The Islamic context further enables us to investigate whether the fulfillment of Zakat diminishes the moral obligation experienced by religious CEOs to fulfill their tax responsibilities.

The purpose of this study is to present a novel extended hybrid analytical method (HAM) that leverages a two-dimensional (2-D) coupling between the semi-analytical Maxwell–Fourier analysis and the finite element method (FEM) in Cartesian coordinates.

The proposed model is applied to flat permanent-magnet linear electrical machines with rotor-dual. The magnetic field solution across the entire machine is established by coupling an exact analytical model (AM), designed for regions with relative magnetic permeability equal to unity, with a FEM in ferromagnetic regions. The coupling between AM and FEM occurs bidirectionally (x, y) along the edges separating teeth regions and their adjacent regions through applied boundary conditions.

The developed HAM yields accurate results concerning the magnetic flux density distribution, cogging force and induced voltage under various operating conditions, including magnetic or geometric parameters. A comparison with hybrid finite-difference and hybrid reluctance network methods demonstrates very satisfactory agreement with 2-D FEM.

The original contribution of this paper lies in establishing a direct coupling between the semi-analytical Maxwell–Fourier analysis and the FEM, particularly at the interface between adjacent regions with differing magnetic parameters.

This study constructs an efficiency evaluation framework for assessing the human, structural and relational capital in the semiconductor industry of Taiwan. Furthermore, we analyze whether there are significant differences in efficiency across different levels concerning the industry supply chain (upstream, midstream and downstream), employee service tenure, capital scale and company establishment years.

This study focuses on Taiwanese semiconductor companies, utilizing data sourced from the Taiwan Economic Journal (TEJ) Database for the period spanning 2017 to 2021, encompassing a total of five years. Due to the nondisclosure of intangible asset values by all companies, an effort was made to ensure a comparable baseline by excluding companies with incomplete or missing data. Finally, empirical analysis was conducted on a sample of 64 companies using the dynamic network data envelopment analysis method.

(1) Overall efficiency demonstrates structural capital as the most prominent, followed by relational capital, while human capital shows relatively poorer efficiency. (2) To enhance the efficiency of intellectual capital, priority should be given to improving the efficiency of outputs related to intellectual property rights such as patents. (3) The midstream segment exhibits the best efficiency in both structural and relational capital. (4) Companies with longer employee service tenures exhibit superior efficiency in human capital in the long run. (5) Companies with extended establishment years and larger capital scales demonstrate superior efficiency in both human and structural capital.

Reflecting on past literature, scholars have primarily focused on the relationship between intellectual capital and firm efficiency, often emphasizing the overall efficiency of intellectual capital. However, within organizations, human capital, structural capital, and relational capital are interrelated. This study, for the first time, assesses the efficiency of these three components within an organization. The research addresses the challenges in analyzing the efficiency of intellectual capital and introduces a highly contemporary approach – dynamic network data envelopment analysis (DNDEA). Using the semiconductor industry in Taiwan as a case study, this paper conducts empirical analysis in a captivating and worthy industry. Therefore, the ideas presented in this paper are original.