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The purpose of this paper is to investigate the structural, electronic and optical properties of pure zinc oxide (ZnO) and transition metal (Tm)-doped ZnO using Tm elements from silver (Ag) and copper (Cu) by a first-principles study based on density functional theory (DFT) as implemented in the pseudo-potential plane wave in CASTEP computer code.

The calculations based on the generalized gradient approximation for Perdew-Burke-Ernzerhof for solids with Hubbard U (GGA-PBEsol+U) were performed by applying Hubbard corrections U_d = 5 eV for Zn 3d state, U_p = 9 eV for O 2p state, U_d = 6 eV for Ag 4d state and U_d = 9.5 eV for Cu 3d state. The crystal structure used in this calculation was hexagonal wurtzite ZnO with a space group of P63mc and supercell 2 × 2 × 2.

The total energy was calculated to determine the best position for Ag and Cu dopants. The band structures and density of states show that Tm-doped ZnO has a lower bandgaps value than pure ZnO because of impurity energy levels from Ag 4d and Cu 3d states. In addition, Ag-doped ZnO exhibits a remarkable enhancement in visible light absorption over pure ZnO and Cu-doped ZnO because of its lower energy region and extended wavelength spectrum.

The results of this paper are important for the basic understanding of the 3d and 4d Tm doping effect ZnO and have a wide range of applications in designing high-efficiency energy harvesting solar cells.

This study aims to explore the stagnation flow over a shrinking surface in a hybrid nanofluid consists of Al₂O₃ and Cu nanoparticles. Here, the flow is subjected to the magnetohydrodynamic (MHD) and the melting phenomenon effects.

The similarity variables are used to gain the similarity equations. These equations are solved via the bvp4c solver. The effects of several physical parameters on the flow and the thermal characteristics of the hybrid nanofluid are analysed and discussed. Later, the temporal stability analysis is used to determine the stability of the dual solutions obtained as time evolves.

Results show that two solutions are found for the limited range of the stretching/shrinking parameter λ, and then these solutions are terminated at λ=λc. The rise of the melting parameter Me from 0 to 2 contributes to enhance 109.63% of the local Nusselt number Rex-1/2Nux and 3.30% of the skin friction coefficient Rex1/2Cf. Contrarily, the values of Rex-1/2Nux and Rex1/2Cf decline by 25.04% and 5.58%, respectively, as the magnetic parameter Mg increases from 0 to 0.3. Additionally, Al₂O₃-Cu/water has the highest values of Rex1/2Cf and the lowest values of Rex-1/2Nux. Lastly, it is found that the first solution is physically stable as time evolves.

This paper considers the MHD stagnation point flow of a hybrid nanofluid over a shrinking surface with the melting phenomenon effects. Most importantly, it is shown that there exist dual solutions within a specific range of the physical parameters. Besides, the temporal stability of the solutions is also reported in this study. The finding can contribute to foresee the flow and thermal behaviours in industrial applications. Also, the suitable values of parameters can be determined to avoid misjudgement in flow and heat transfer analysis.

This paper aims to examine some issues in IFRS9 with regards to classification and measurement of Islamic financial assets. In addition, the paper discusses the Shariah concerns on the use of fair value to measure financial assets.

This paper adopts qualitative method via the study of documents and textual analysis of Shariah opinions of scholars and relevant accounting standards.

The paper found that the classification and measurement of equity-based Islamic financial assets do not fit into the “default” classification category of amortised cost, as the future cash flow receivable does not constitute solely the payment of principal and interest (fixed rate payment). With regards to fair value measurement, Shariah concern arises during the adoption of fair value at Level 2 (reference of asset values from input other than quoted prices in active markets) and Level 3 (use of discounted cash flow method to arrive to asset valuation) because of the existence of in uncertainty or gharar as compared to Level 1 (fair value referred to quoted prices of similar assets).

Findings of the paper provide a starting point for a debate and extensive research on issues related to classification and measurement of Islamic financial assets and the use of fair value as a method of subsequent revaluation of Islamic financial assets. The Shariah analysis in the paper is useful for International Accounting Standard Board to engage with Islamic financial institutions and local accounting standard setters to reflect the unique nature of Shariah-compliant financial instruments. The paper serves as a basis to devise technical solutions to address accounting and reporting issues of Islamic financial instruments.

The paper offers Shariah analysis on the issue of classification, measurement and impairment model for Islamic financial assets. The paper is considered as the first paper that examines areas of possible tensions when applying IFRS9 to the accounting of Islamic financial assets. In addition, the paper has contributed to the literature in Islamic accounting and auditing.

This study aims to simulate the influence of surface texturing produced via turning process toward pressure distribution and load capacity generation using computational fluid dynamics (CFD).

The dimple geometry was obtained via turning process, to be used for future application on piston skirt surfaces. Two cases were studied: a preliminary study using single periodic dimple assuming linear dimple distribution and an application study using multiple periodic dimples to address actual dimple orientation following the turning process.

For the first case, the dimple was proven to generate load capacity with regard to untextured surface, owing to the asymmetric pressure distribution. Increasing the Reynolds number, dimple width and dimple depth was found to increase load capacity. For the second case, although load capacity increases via surface texturing, the value was 97.4 per cent lower relative to the first case. This confirmed the importance of doing multiple dimple simulations for real applications to achieve more realistic and accurate results.

A new concept of dimple fabrication using a low-cost turning process has been developed, with a potential to increase the tribological performance under hydrodynamic lubrication. Previous CFD simulations to simulate these benefits have been done using a single periodic dimple, assuming equal distribution array between dimples. However, due to the different orientations present for dimples produced using turning process, a single periodic dimple simulation may not be accurate, and instead, multiple dimple simulation is required. Therefore, present research was conducted to compare the results between these two cases and to ensure the accuracy of CFD simulation for this type of dimple.

This paper aims to investigate the impact of competition in the Malaysian Islamic banking industry and the market structure of the industry by focusing on the particular impact created by the entrance of fully fledged foreign Islamic banks plus the introduction of Islamic subsidiaries of existing conventional banks in the country (domestic and foreign ownership).

Using a sample of 16 Islamic banks in the country that operated between 2008 and 2015, this paper measures the competition among the Islamic banks using the Panzar-Rosse Model and by looking at the market structure of the industry using the k-bank concentration ratio and the Herfindahl-Hirschman Index.

The study found that between 2008 and 2015, the Malaysian Islamic banking industry operated in monopolistic competition conditions with a moderately concentrated market structure. The introduction of foreign Islamic banks caused the market structure to become more competitive and less concentrated by comparing the results that include foreign Islamic banks against the results generated with a subsample of domestic Islamic banks only. Bank Negara Malaysia’s (BNM’s) financial reform and the liberalisation of the financial system were proven to induce competition making the financial system more resilient, competitive and dynamic. The Islamic banks have recorded consistently increased annual performance with the under-performing Islamic banks catching up on the top performers.

Very few research studies have focused on the market structure and competition of the Islamic banking industry in Malaysia, especially using recent financial data; this study will contribute to filling the existing gap.

The purpose of this paper is to investigate the tensile strength, Young’s modulus, dimensional stability and porosity of acrylonitrile butadiene styrene (ABS)–oil palm fiber composite filament for fused deposition modeling (FDM).

A new feedstock material for FDM comprising oil palm fiber and ABS as a matrix was developed by a twin screw extruder. The composite filament contains 0, 3, 5 and 7 Wt.% of oil palm fiber in the ABS matrix. The tensile test is then performed on the fiber composite filament, and the wire diameter is measured. In this study, the Archimedes method was used to determine the density and the porosity of the filament. The outer surface of the wire composite was examined using an optical microscope, and the analysis of variance was used to assess the significance and the relative relevance of the primary factor.

The results showed that increasing the fiber loading from 0.15 to 0.4 MPa enhanced tensile strength by 60%. Then, from 16.1 to 18.3 MPa, the Young’s modulus rose by 22.8%. The density of extruded filament decreased and the percentage of porosity increased when the fiber loading was increased from 3 to 7 Wt.%. The diameter deviation of the extruded filaments varied from −0.21 to 0.04 mm.

This paper highlights a novel natural resource-based feedstock material for FDM. Its mechanical and physical properties were also discovered.

The study analyzed the profitability of tomato farmers and determinants of farmers' choice of marketing outlets (wholesaler or retailer) in Ghana.

A two-stage sampling technique was used to collect data from 100 tomato farmers in Ghana. Analytical tools which include descriptive statistics, gross margin analysis (GM), profitability ratios and binary logit model were employed.

Profitability analysis indicates that farmers who supply to wholesalers have gross margin of Gh¢7.86 (US$1.67) per 25 kg crate, while farmers who supply to retailers recorded a major loss of Gh¢5.36 (US$1.14) per 25 kg crate. The result suggests that farmers selling to wholesalers are better off than farmers supplying to retailers. The binary logit regression analysis reveals a positive relationship between farmers' choice of marketing outlet (wholesaling) and age of respondents, quantity of tomato sold and cost of labor for production. A negative relationship also existed between farmers' choice of marketing outlet and weighted average selling price and household size.

The results call for policy efforts to provide an enabling environment for more extension education and establishment of farmer associations to make marketing information for price development among farmers available.

The choice of marketing outlet greatly influences profitability of tomato production. This study examines the performance of the various tomato marketing outlets in Ghana.

To help address the problem of imperfections in the performance of cowpea markets in Ghana, the study sought to understand the costs and benefits associated with different market outlets and factors influencing farmers' choice of these outlets.

A two-stage sampling technique was adopted to collect data from 300 cowpea farmers through purposive sampling of communities and simple random selection at the farmer level in Ejura Sekyedumasi municipality of Ghana. Analytical methods including profitability measures such as gross margin, net margin, return on investment and multinomial logistic (MNL) regression model were used to analyze the data.

The results showed that production and marketing of cowpea is profitable with farmers who trade in wholesale markets recording the highest gross margin (Gh₵1245.85 (US$227.76)), net margin (Gh₵1029.37 (US$188.18)) and return on investment (ROI) of 63%. Important nonfarm-related factors including household size, farming experience, membership of farmer-based organization and extension contact were found to significantly influence the choice of marketing outlets in the study area. In addition, market attributes such as produce selling price, volume of cowpea sold and post-harvest value addition were also key determinants of cowpea market outlet choices.

The results of the study are vital to agricultural administrators in devising efficient cowpea market systems for smallholder farmers in Ghana. Likewise, the study provides important information to smallholder farmers in the choice of market outlets that maximizes their returns.

Previous studies on marketing of cowpea in Ghana emphasized on direct retail or consumer marketing to maximize farmers' returns. Meanwhile, there are claims to suggest that the sale of cowpea grains in the country are carried out through varied market outlets which come with differing costs and benefits implications for smallholder farmers. Therefore, the present study comprehensively compared associated costs and benefits in all available cowpea market outlets so as to settle the confusion surrounding most profitable and efficient marketing channel for smallholder farmers toward poverty reduction.

This paper aims to determine the hierarchical relationship between building partnership competencies for public sector educational leaders (ELs) administering and running the education system.

An interpretive structural modelling (ISM) technique was used to develop a hierarchical structural model for building partnership competencies. Nominal group technique (NGT) was used with the help of experts’ suggestions and opinions at the beginning of ISM to identify building partnership competencies. Also, the NGT was used to rank the competencies. A structural self-integration matrix was developed based on experts’ voting and agreement. Cross-impact matrix multiplication applied to classification (MICMAC) analysis was used to analyse the relationship among the building partnership competencies. A total of 11 experts were chosen for NGT and ISM sessions.

A total of 16 building partnership competencies were identified for this study. The competencies were compartmentalised into four domains: creative collaboration, create network, develop collective culture and encouraging constructive dialogue. MICMAC analysis shows each domain of the model of its key competencies ranked at the highest level in the ISM model and dependent competencies.

ISM is a modelling approach that is based solely on expert opinions and responses. Its limitation can be overcome with the help of empirical analysis.

This study supports the public sector ELs’ professional development and upskilling. In addition, the model developed in the study will be helpful for stakeholders, human resources division and policymakers to incorporate building partnership competencies in the training and development of ELs.

This study helps to identify and prioritise building partnership competencies using NGT and ISM. Literature shows that numerous authors have used the ISM approach. Still, the combination of NGT approach is limited. Therefore, the model developed in the study was based solely on experts’ opinions and suggestion based on their experiences and knowledge.

This study aims to identify the key variables which determine intentions to visit coffee/tea tourism plantations particularly those adopting sustainable practices. Also, this study ascertained the perception of risk in travelling due to the fear of Covid-19 on travel intentions to such coffee/tea tourism destinations.

Using the theory of planned behaviour as a basis for this study’s framework, data was gathered from 302 eco-conscious Generation Y and Z consumers via an online survey. Partial least squares were then applied to analyse the data.

Learning and relaxation motives were important in determining consumers’ attitudes towards sustainable coffee/tea tourism. The intention to engage in sustainable coffee/tea tourism is most strongly affected by the risk of travelling, followed by attitude.

The addition of contemporary variables was given to the theory of planned behaviour’s core constructs to better reflect consumers’ attitude and behaviour towards a growing form of tourism under unprecedented times.

Travel or tourism operators will have first-hand insights on the factors that drive intentions to visit sustainable coffee and tea destinations, thus enabling more strategic action to be undertaken to reach the targeted young consumers.

This study examines young, environmental-conscious consumers’ perspectives on novel travel destinations which adopt sustainable practices. Risk in travelling was assessed which is necessary given Covid-19 has severely disrupted consumers’ travel patterns.