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Book part
Publication date: 14 August 2023

Kavitha Kasala, Rudra Prosad Roy and Abhishek Das

Presently gender inequality and women's nutrition are the most concerning area of any development policy. Recent empirical evidence emphasizes that gender inequality decreases…

Abstract

Presently gender inequality and women's nutrition are the most concerning area of any development policy. Recent empirical evidence emphasizes that gender inequality decreases over time and the on the other hand percentage of overweight (OW) and obesity for women, especially in developing countries, increases over time. However, the relationship between these two phenomena (gender inequality and obesity) has rarely been investigated. Using time series yearly data (1990–2016) from the Nutrition Landscape Information Systems (NLiS) database of World Health Organisation (WHO) for India, we apply standard time series analysis including break test, stationarity test, cointegration test, and vector error correction model (VECM) to estimate the relationship between gender inequalities and percentage of females OW and obese. Our results show that there is a long-run relationship between these variables. Moreover, we also find that a decrease in gender inequality influences the increase in the number of females under OW and obese. In conclusion, the findings of this study reveal that, while elevating the position of women in society may be an important step toward combating the epidemic of OW and obesity, strategies must also tackle unhealthy habits that promote obesity.

Details

Gender Inequality and its Implications on Education and Health
Type: Book
ISBN: 978-1-83753-181-3

Keywords

Article
Publication date: 13 March 2024

Hassan Akram and Adnan Hushmat

Keeping in view the robust growth of Islamic banking around the globe, this study aims to comparatively analyze the association between liquidity creation and liquidity risk for…

Abstract

Purpose

Keeping in view the robust growth of Islamic banking around the globe, this study aims to comparatively analyze the association between liquidity creation and liquidity risk for Islamic banks (IBANs) and conventional banks (CBANs) in Pakistan and Malaysia over a period of 2004–2021. The moderating role of bank loan concentration on the aforementioned relationship is also studied.

Design/methodology/approach

Regression estimation methods such as fixed effect, random effect and generalized least square are deployed for obtaining results. Liquidity creation Burger Bouwman measure (cat fat and noncat fat) and Basel-III liquidity risk measure (liquidity coverage ratio) are also used.

Findings

The results give us insight that liquidity creation is positively and significantly related to liquidity risk in both IBANs and CBANs of Pakistan and Malaysia. This relationship has been moderated negatively (reversed) and significantly by credit concentration showing the importance of risk management and loan portfolio concentration.

Practical implications

It is analyzed that during the process of liquidity creation, IBANs in Pakistan faced more liquidity risk for both on and off-balance sheet transactions in the presence of moderation of loan concentration than IBANs in Malaysia necessitating strategic policy-making for important aspects of liquidity risk management and loan concentration while creating liquidity.

Originality/value

Such studies comparing IBANs and CBANs comparison keeping in view liquidity creation, liquidity risk and loan concentration are either limited or nonexistent.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 19 May 2022

Salih Ülev, Fatih Savaşan and Mücahit Özdemir

This paper aims to investigate the effect of Islamic microfinance on poor households through the case of the IKSAR Qard al-Hasan Program in Turkey. To achieve this aim, it…

Abstract

Purpose

This paper aims to investigate the effect of Islamic microfinance on poor households through the case of the IKSAR Qard al-Hasan Program in Turkey. To achieve this aim, it examined the changes in the socio-economic status of beneficiaries before and after the program.

Design/methodology/approach

This paper adopts the convergent parallel mixed method design. It conducted two surveys to micro-entrepreneurs: the first is when they received the loan and the second is when they finished their installments. In addition to the longitudinal data obtained from these two surveys, qualitative data were collected by participant observation and interview technique with visiting these people periodically throughout the interest-free loan (qard al-hasan).

Findings

According to the results obtained from the analysis of the pre- and post-surveys, a statistically significant increase of 35% was experienced in the monthly household income after receiving the qard al-hasan loan compared to before. Similarly, a statistically significant increase was found in the monthly expenditures of 23 out of 30 households after receiving the qard al-hasan.

Originality/value

There are two originalities of this study. To the best of the authors’ knowledge, it is the first research that examines the only Islamic microfinance program in Turkey. Second, it uses longitudinal data while examining the impact of Islamic microfinance on the welfare of the poor. In the relevant literature, no study has been identified that uses longitudinal data in Islamic microfinance. Similarly, a limited number of longitudinal studies examine the impact of conventional microfinance institutions on the poor.

Details

International Journal of Ethics and Systems, vol. 39 no. 2
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 8 July 2022

Mehtab Khan, Adnan Daud Khan, Muhammad Jawad, Zahoor Ahmad, Naveed Ur Rehman and Muhammad Israr

This paper aims to investigates a novel design of a modular moving magnet linear oscillating actuator (MMM-LOA) with the capability of coupling modules, based on their application…

Abstract

Purpose

This paper aims to investigates a novel design of a modular moving magnet linear oscillating actuator (MMM-LOA) with the capability of coupling modules, based on their application and space requirements.

Design/methodology/approach

Proposed design comprised of modules, and modules are separated by using nonmagnetic materials. Movable part of the proposed design of LOA is composed of permanent magnets (PMs) having axial magnetization direction and tubular structure. Stator of the proposed design is composed of one coil individually in a module. Dimensions of the design parameters are optimized through parametric analysis using COMSOL Multi Physics software. This design is analyzed up to three modules and their response in term of electromagnetic (EM) force and stroke are presented. Influence of adding modules is analyzed for both directions of direct current (DC) and alternating input loadings.

Findings

Proposed LOA shows linear increase in magnitude of EM force by adding modules. Motor constant of the investigated LOA is 264 N/A and EM force per PM mass is 452.389 N/kg, that shows significant improvement. Moreover, proposed LOA operates in feasible region of stroke for compressor application. Furthermore, this design uses axially magnetized PMs which are low cost and available in compact tubular structure.

Originality/value

Proposed LOA shows the influence of adding modules and its effect in term of EM force is analyzed for DC and alternating current (AC). Moreover, overall performance and structural topology is compared with state-of-the-art designs of LOA. Improvement with regard of motor constant and EM force per PM mass shows originality and scope of this paper.

Details

World Journal of Engineering, vol. 20 no. 6
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 9 October 2023

Md Aslam Mia

Despite being a Muslim-dominated country, Bangladesh has widely embraced traditional microfinance since its inception in the mid-1970s. However, Islamic microfinance, which has a…

Abstract

Purpose

Despite being a Muslim-dominated country, Bangladesh has widely embraced traditional microfinance since its inception in the mid-1970s. However, Islamic microfinance, which has a lot to offer to the poor, is still in its infancy and has yet to gain momentum in the country. Therefore, the purpose of this study is to analyze the importance of Islamic microfinance and propose alternative Shariah-compliant microfinance models in Bangladesh.

Design/methodology/approach

This study is based on the desk research method, which relies on existing literature to collect secondary data on key concerns of traditional microfinance programs. In addition, institutional-level secondary data were also collected from the Microcredit Regulatory Authority (MRA) of Bangladesh. Guided by the Maqasid-al-Shariah, this study then proposes several Islamic microfinance models to overcome selected challenges faced by the microfinance industry in Bangladesh.

Findings

This study suggested three composite Shariah-compliant microfinance models, which are likely to help the underprivileged and thus ensure the achievement of the sustainable development goals in Bangladesh. The first model explained how the operational strategy of incumbent microfinance institutions (MFIs) could be restructured, while the second proposed the organizational strategies for establishing a new MFI. The third model used the notion of Sadaqah (charity) to address the multiple borrowing issues of the industry. Meanwhile, the successful transformation of the conventional microfinance industry to an Islamic one is dependent on the effective collaboration between the regulatory authorities, practitioners and MFIs.

Originality/value

Albeit the paucity of literature on the topic, the findings of this study will guide policymakers/practitioners in designing relevant microfinance models to help transform conventional microfinance into Islamic microfinance in Bangladesh.

Details

Qualitative Research in Financial Markets, vol. 16 no. 3
Type: Research Article
ISSN: 1755-4179

Keywords

Article
Publication date: 16 June 2023

Mohammad Rokibul Kabir

This study examines the organic food continuance behavior (OFCB) of young (Generations Y and Z) Bangladeshi consumers as a part of green consumption for sustainable development…

Abstract

Purpose

This study examines the organic food continuance behavior (OFCB) of young (Generations Y and Z) Bangladeshi consumers as a part of green consumption for sustainable development. Based on the extended “Theory of Planned Behavior” (TPB), this study investigates the reasons for continuing organic food (OF) consumption. This research aims to create a model highlighting the characteristics influencing Bangladeshi consumers to continue eating OFs while considering the moderating role of health consciousness during the COVID-19 health crisis (CHC).

Design/methodology/approach

This is a longitudinal study, the first phase of which was conducted in 2020, whereas the second phase of data collection is completed on December 31, 2021. Thus, a longitudinal research design (N = 196) was used to investigate whether TPB element have the same impact over the period of time in two data collection phases. It also attempted to reveal if there is any change in the level of influences of Knowledge of organic food health benefit (HAK), and health consciousness on OFCB. A structured questionnaire was used to collect data from the participants of Generations Y and Z. Partial least square structural equation modeling validates the proposed research model.

Findings

Research results of phase two ensure that out of the five direct hypotheses related to social norm (SNRM), attitude (ATD), perceived behavioral control (PBRC), HAK and CHC, four (ATD, PBRC, HAK and CHC) significantly influence OFCB of Bangladeshi consumers. SNRM has no significant statistical influence on OFCB. On the other hand, all the direct hypotheses, including SNRM, were accepted during the first phase of the study. Hence, when people begin eating OF and recognize the health benefits, their firm behavioral control ensures that what others think has no significant influence on OFCB.

Research limitations/implications

Most of the data for this study came from those born after 1980, commonly known as Generations Y and Z. Thus, including more data from different age groups may result in different research conclusions. The survey contains a large proportion (62%) of respondents with an income of less than BDT 40,000 per month, a price-sensitive demographic in Bangladesh. The price of OF was not included in this study though price sensitivity may have impacted the study’s findings.

Practical implications

This research used one moderating and four exogenous variables to determine Bangladeshi consumers’ OFCB. HAK and PBRC are proven to be the strongest determinants. Though health consciousness, Knowledge and self-control are essential, Bangladeshi citizens’ awareness of OF and sustainable consumption is still far below compared to other countries. Consequently, this study urges policymakers to raise health awareness through various social efforts.

Social implications

The Bangladesh government has various initiatives to encourage sustainable development, including promoting OF consumption. Increased OF consumption will increase demand, resulting in an enormous need for organic production. This phenomenon will benefit society as bio-fertilizers are ecologically benign, resolving soil fertility issues and reducing disease risks while enhancing nutritional content. This study can serve as the foundation for developing a plan to boost the consumption of OFs, which can have a beneficial social impact.

Originality/value

Since no longitudinal study to explain the continuance of OFs has been observed in Bangladesh, this research uniquely contributes to predicting sustainable consumption behavior.

Article
Publication date: 7 April 2023

Muhammad Jameel Hussain, Dongfang Nie, Gaoliang Tian and Adnan Ashraf

This paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social…

Abstract

Purpose

This paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social responsibility reporting in Chinese firms.

Design/methodology/approach

This study used Chinese A-listed firms as sample during 2010–2020. Considering the binary nature of dependent variable, logistic regression model is applied. For robustness, lagged value of independent and control variables, additional control variables and two stage least square regression are used.

Findings

This paper finds that CEO tenure is negatively related to the adoption of GRI reporting standards. Furthermore, this paper finds that this association is less pronounced when CEOs are female and when CEOs have foreign experience. Furthermore, this paper finds that this association is not significant when CEOs are female and when CEOs have foreign experience. This paper also finds that the relationship between CEO tenure and GRI adoption is more pronounced in state-owned enterprises in China. The findings in this paper are robust after controlling for endogeneity.

Practical implications

The study results are important for understanding the development and implementation of GRI framework especially in China.

Originality/value

To the best of the authors’ knowledge, this is the first study to deeply investigate how CEO tenure can affect adoption of GRI in Chinese firms.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 19 December 2023

Afaf Akhter, Mohd Yousuf Javed and Javaid Akhter

This study aims to present a bibliometric analysis of Islamic social finance (ISF) by addressing gaps in the existing research, exploring the current trends of publications and…

Abstract

Purpose

This study aims to present a bibliometric analysis of Islamic social finance (ISF) by addressing gaps in the existing research, exploring the current trends of publications and determining possible future research directions in this field.

Design/methodology/approach

Relevant bibliometric data of published research during 1914–2022 was extracted from the Scopus database and 1,355 studies were considered for the analysis. Biblioshiny app from RStudio, VOSviewer and Microsoft Excel were the tools used for analysis.

Findings

The identified current research streams are management and distribution of ISF funds especially zakat through fintech; governance and accountability of ISF institutions; Islamic microfinance for poverty alleviation and financial inclusion; ISF for promoting sustainable development and achieving United Nations sustainable development goals; waqf endowments and cash waqf; and Islamic charities. The identified themes for future research directions are Islamic fintech, integration of ISF, sustainable development, economic recovery, social entrepreneurship, sustainable ISF ecosystem and supporting refugees.

Practical implications

It provides extensive and up-to-date literature on the current trends in ISF and future research themes which can be useful for researchers, professionals and policymakers in the field.

Social implications

The findings of this research contribute to the solutions to socio-economic challenges and support sustainable development through ISF.

Originality/value

To the best of the authors’ knowledge, this research is one of the first attempt to provide a pervasive bibliometric review on ISF by including various aspects of ISF and extending the study period to more than 100 years.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 29 December 2023

Samir Alamad

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

Abstract

Purpose

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

Design/methodology/approach

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

Findings

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Originality/value

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 5 August 2022

Mohammad Faraz Naim and Adnan Ozyilmaz

Based on the theoretical underpinnings of the theory of work adjustment and social exchange framework, the authors contend that an employee's trust in management (TIM) will…

Abstract

Purpose

Based on the theoretical underpinnings of the theory of work adjustment and social exchange framework, the authors contend that an employee's trust in management (TIM) will interact with the flourishing-at-work (FAW) to predict turnover intentions (TIs). Specifically, the authors assumed that FAW will have a stronger negative effect on TIs, given the greater degree of TIM.

Design/methodology/approach

Leveraging a cross-sectional survey design and data gathered from 587 IT professionals working in India, the findings revealed that FAW negatively predicted TIs. More importantly, TIM accentuates or moderates the negative relationship between FAW and TIs.

Findings

Specifically, TIM was found to have a significant moderating effect on the relationship between (1) psychological well-being (PWB) and TIs, (2) social well-being and TIs. Interestingly, a nonsignificant moderating effect was observed on the relationship between emotional well-being (EWB) and TIs.

Research limitations/implications

The research findings of this study might be context-specific as the IT industry in India generally has high attrition, so obviously, a higher TIs is expected from IT professionals. Therefore, future studies should explore a different industry may be manufacturing and so on, to test the current study's research framework.

Practical implications

These are highly important contributions to the extant scholarship on FAW, as the study offers new wisdom into how FAW influences TIs under the contingent effect of TIM.

Originality/value

This is the first of its kind study to explore the moderating role of TIM on the link between FAW and employees' TIs.

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