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Article
Publication date: 3 January 2017

Amin Jafari

This paper aims to clarify that some values are the origin of the modern financial world. In this regard, they should be protected by legal and financial mechanisms…

Abstract

Purpose

This paper aims to clarify that some values are the origin of the modern financial world. In this regard, they should be protected by legal and financial mechanisms. However, sometimes, it is not necessary to use the entire legal arsenal to protect those values. A value can be transformed into another value or mutate into a notion and become implicitly protected by the whole system. This is called the transformation of values.

Design/methodology/approach

In this paper, it shall be analyzed how the protection of values is applied in both Shariah and conventional systems. Two Gulf countries, Iran and The United Arab Emirates (UAE), will be compared with France, which have different financial systems. How the process of transformation becomes a global norm which lead to a harmonization will also be discussed.

Findings

This paper demonstrates that divergent values in both Islamic and conventional financial system tend to be convergent and become global standard norms. In this respect, due to the transformation of values, harmonization of norms and standards will be recognized.

Originality/value

The paper fulfils an identified process in which the penal action against irregularities becomes a “dernier resort”, and it is for the protection of major global concerns, not for “little transgressions against local values”.

Details

Journal of Financial Crime, vol. 24 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

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Article
Publication date: 20 January 2020

Habeeb Abdulrauf Salihu and Amin Jafari

The purpose of this paper is to examine the various anti-corruption strategies used to fight economic and financial crimes in both the public and private sectors in Iran.

Abstract

Purpose

The purpose of this paper is to examine the various anti-corruption strategies used to fight economic and financial crimes in both the public and private sectors in Iran.

Design/methodology/approach

This paper relied essentially on a secondary source of information. Materials used were collected in an eclectic manner from published outlets such as journal publications, books, online sources and newspaper reports. Also, official documents and statutes were also used. This study’s scope is limited to issues and analysis relating to measures adopted to combat corruption in Iran.

Findings

The legal and institutional frameworks analysed indicated that Iran has a robust anti-corruption scheme. However, there is no adequate measure available to gauge the effectiveness of these measures.

Practical implications

The paper concludes that conventional anti-corruption methods are not enough to fight corruption in this present time, thus, the implementation of whistle-blower policy and allowing freedom of operation of the civil society organisations and media would assist in the fight against corruption in Iran.

Originality/value

The paper provides the legal and institutional anti-corruption frameworks in Iran. It explores the three major approaches or methods of combating corruption and other corrupt practices in Iran.

Details

Journal of Money Laundering Control, vol. 23 no. 1
Type: Research Article
ISSN: 1368-5201

Keywords

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Article
Publication date: 9 January 2018

Amir Museli and Nima Jafari Navimipour

Organizations are social entities comprising multiple people that are goal-directed and have coordinated activities that are also linked to the external environment. As…

Abstract

Purpose

Organizations are social entities comprising multiple people that are goal-directed and have coordinated activities that are also linked to the external environment. As information technology improves, the organizational performance is also improved and it results in positive changes and development in the organizations. Near field communication (NFC) is one of such technologies that can be implemented and utilized in an organization. The purpose of this paper is to investigate the important variables impacting the adoption of NFC in organizations and propose an applicable model for it.

Design/methodology/approach

In this paper, to have a successful NFC implementation in organizations and analyze main factors impacting the NFC technology adoption in organizations, a technology acceptance model-based approach is used.

Findings

The findings show that the main variables impacting NFC adoption are ease of use, potential risk, usefulness and cost. The obtained results indicate that the model has adequate and sufficient reliability, convergent validity and discriminant validity.

Originality/value

In this paper, the factors impacting the NFC adoption in organizations are pointed out, and the proposed model is tested on samples gathered from Azerbaijan railway employees and for statistical analysis of questionnaires, the SMART-PLS 2.0 software package is used.

Details

Kybernetes, vol. 47 no. 7
Type: Research Article
ISSN: 0368-492X

Keywords

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Article
Publication date: 5 June 2019

Afred Suci and Hardi Hardi

The purpose of this paper is to analyze the changes in Islamic financing literacy and draw a comparison between the intentions of Muslim and non-Muslim micro and small…

Abstract

Purpose

The purpose of this paper is to analyze the changes in Islamic financing literacy and draw a comparison between the intentions of Muslim and non-Muslim micro and small entrepreneurs after receiving counseling. It also observes the role of religion in the relationship between literacy and the intention to use Islamic financing.

Design/methodology/approach

The participants were of 60 owners of micro and small entrepreneurs who were made up of 30 Muslims and 30 non-Muslims. An Islamic financing counseling was conducted on 30 non-Muslims, and data were obtained relating to literacy and intention after the counseling. The data were analyzed using statistical descriptive, associative and comparative test.

Findings

There is a significant increase in literacy and intentions of non-Muslim entrepreneurs after receiving the counseling. It is also discovered that religious factor no longer influences literacy and intention of using Islamic financing after receiving the counseling.

Research limitations/implications

Counseling is an effective way to establish non-Muslims’ literacy and lead their intention toward the use of Islamic financing products.

Practical implications

There is a need to give proper knowledge about the importance of Islamic financing to non-Muslims by emphasizing the monetary values and benefits to diversify the market segment.

Social implications

The finding proves that Islam, in every aspect including the economy, is a blessing to the entire universe or as Muslim says, ‘rahmatan lil “alamin”.

Originality/value

Previous studies about Islamic financing have been mostly conducted by using survey among the Muslim population. Therefore, this study combines both survey and experiment by providing Islamic literacy counseling to non-Muslims.

Details

Journal of Islamic Marketing, vol. 11 no. 1
Type: Research Article
ISSN: 1759-0833

Keywords

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Article
Publication date: 11 February 2021

Syed Adil Shah, Maqsood Hussain Bhutto and Sarwar M. Azhar

The purpose of this study is to integrate and synthesize the Islamic marketing literature, understand the phenomenon and related concepts and provide suggestions for…

Abstract

Purpose

The purpose of this study is to integrate and synthesize the Islamic marketing literature, understand the phenomenon and related concepts and provide suggestions for future research.

Design/methodology/approach

The study uses an integrative review method that emphasizes summarizing and synthesizing the previous literature related to a phenomenon.

Findings

The findings indicate the emergence of five major themes, namely, Islamic marketing and its perspectives, activities in Islamic marketing, opportunities, controversies and challenges in Islamic marketing, Islamic principles and determinants of consumers’ behavior and awareness toward Islamic products. Each of the major themes consists of sub-themes discussed in detail in the results and discussion sections.

Research limitations/implications

Like other studies, this integrative literature review has some limitations. These include the methodology undertaken, the lack of explanation of inter-relationship among themes and lack of Islamic theory-based review. These limitations lead to future research directions.

Practical implications

Marketing managers need a thorough understanding of the Islamic standards and need to develop strategies. Further, there are inter-differences among Muslims, which need to be thoroughly understood by managers. Moreover, marketers can effectively use advertising in creating awareness and increasing demand of halal products.

Originality/value

This study provides an integrative review of the literature and synthesizes the Islamic marketing literature, which has not been done before.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

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Book part
Publication date: 26 July 2014

Abstract

Details

Tourism as an Instrument for Development: A Theoretical and Practical Study
Type: Book
ISBN: 978-0-85724-680-6

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Article
Publication date: 3 January 2020

Jafar Heydari, Amin Aslani and Ali Sabbaghnia

Distribution systems usually utilize both traditional retailing channels in conjunction with e-channels. The purpose of this paper is to investigate a dual-channel supply…

Abstract

Purpose

Distribution systems usually utilize both traditional retailing channels in conjunction with e-channels. The purpose of this paper is to investigate a dual-channel supply chain, comprising a traditional retailing channel and an e-channel under disruption. By benchmarking against the centralized decision structure, the authors intend to propose a collaboration model to achieve channel coordination as well as more reliable decisions.

Design/methodology/approach

Four different channel disruption scenarios, with customers’ reaction toward disruptions, are examined, and then, optimal pricing decisions for both centralized and decentralized decision-making structures are extracted. Next, a collaboration mechanism based on the dominancy power of channel members is developed to entice all channel members to participate in channel coordination. By benchmarking the proposed collaboration model against both the decentralized/centralized structures a win–win solution is guaranteed for all channel members. In addition, the proposed model ensures more reliable decisions than the centralized structure, as it guarantees less fluctuated income levels.

Findings

This study shows, as the disruption probability grows, the channel profit decreases while the channel-retailing price increases. Furthermore, the exact alignment of the centralized decision-making approach and the proposed collaboration model is not achievable due to the problem infeasibility. Numerical experiments and sensitivity analyses benchmark the performance of the proposed collaboration mechanism against the centralized structure for the full alignment with centralized decision-making approach.

Originality/value

This study contributes to the channel conflict literature as jointly considers pricing decisions, disruptions and coordination. Further, consumers’ reaction toward disruption is analyzed through a transshipment agreement.

Details

Benchmarking: An International Journal, vol. 27 no. 3
Type: Research Article
ISSN: 1463-5771

Keywords

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Article
Publication date: 13 August 2018

Ali Saleh Alarussi and Sami Mohammed Alhaderi

The purpose of this paper is to examine the factors affecting profitability in Malaysian-listed companies. It has been argued that profitability is the main pillar for any…

Abstract

Purpose

The purpose of this paper is to examine the factors affecting profitability in Malaysian-listed companies. It has been argued that profitability is the main pillar for any company to survive in the long run. Although profitability is the primary goal of all business ventures, scant attention has been paid to the factors that affect profitability in developing countries. This study investigates the factors affecting profitability in Malaysian-listed companies.

Design/methodology/approach

This research is based on five independent variables that were empirically examined for their relationship with profitability. These variables are: firm size (as measured by total sales), working capital (WC), company efficiency (assets turnover ratio), liquidity (current ratio) and leverage (debt equity ratio and leverage ratio). Data of 120 companies listed on Bursa Malaysia covering the period from 2012 to 2014 were extracted from companies’ annual reports. Pooled ordinary least squares regression and fixed-effects were used to analyze the data.

Findings

The findings show a strong positive relationship between firm size (total sales), WC, company efficiency (assets turnover ratio) and profitability. The results also show a negative relationship between both debt equity ratio and leverage ratio and profitability. Liquidity (current ratio) has no significant relationship with profitability.

Research limitations/implications

Due to the time limitation, the data includes only 120 companies listed in bursa Malaysia and covers the period from 2012 to 2014.

Practical implications

These results benefit internal users (such as mangers, shareholders and employees). They can realize the determinants of enhancing the profitability of their company after the depreciation of the Malaysian currency and therefore concentrate more on the factors that enhance their companies’ profitability. On the other side, other external users (such as investors, creditors, new established companies, tax authority) also may get advantages of these results. It is clear that those users concern about the profitability of companies and the determinants of their profitability after the currency’s depreciation.

Originality/value

This study differs than previous studies in many ways: first, it focuses on non-financial listed companies in Malaysia. Previous studies have concentrated on companies in the financial sector, such as banking and financial institutions or on industrial organizations. Second, this study analyzes the data in companies’ annual reports for a three-year period from 2012 to 2014. During this period, the economy in Malaysia was fluctuating due to currency depreciation. Third, the study used both return on equity and earnings per share as indicators of profitability. Fourth, the results of the study provide empirical evidence that large size firms with efficiently managed assets can improve operating income and ultimately enhance profitability. Last but not least, this study applies the resource-based theory and the trade-off theory.

Details

Journal of Economic Studies, vol. 45 no. 3
Type: Research Article
ISSN: 0144-3585

Keywords

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Article
Publication date: 6 February 2018

Yeganeh Charband and Nima Jafari Navimipour

The aim of this paper is to provide a comprehensive and detailed review of the state-of-the-art mechanisms of knowledge sharing in the education field as well as…

Abstract

Purpose

The aim of this paper is to provide a comprehensive and detailed review of the state-of-the-art mechanisms of knowledge sharing in the education field as well as directions for future research.

Design/methodology/approach

In the current study, a systematic literature review until June 2017 is presented, which has been on the education’s mechanisms of knowledge sharing. The authors identified 237 papers, which are reduced to 71 primary studies through the paper selection process.

Findings

By providing the state-of-the-art information, the challenges and issues, this survey will directly support academics, researchers and practicing professionals in their understanding of knowledge sharing developments in education.

Research limitations/implications

There are several limitations in this study. First, this study limited the search for articles to Google scholar and four online databases. There might be other academic journals, which may be able to provide a more comprehensive picture of the articles related to the knowledge sharing in education. Second, non-English publications were excluded from this study. The authors believe research regarding the application of knowledge sharing techniques have also been discussed and published in other languages. In addition, more studies need to be carried out using other methodologies such as interviews.

Originality/value

The paper presents a comprehensive structured literature review of the articles’ mechanisms of knowledge sharing in the education field. The paper’s findings can offer insights into future research needs.

Details

Kybernetes, vol. 47 no. 7
Type: Research Article
ISSN: 0368-492X

Keywords

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Article
Publication date: 8 January 2020

Mohammad Amin Shahmohammadi, Mojtaba Azhari, Mohammad Mehdi Saadatpour and Saeid Sarrami-Foroushani

This paper aims to analyze the stability of laminated shells subjected to axial loads or external pressure with considering various geometries and boundary conditions. The…

Abstract

Purpose

This paper aims to analyze the stability of laminated shells subjected to axial loads or external pressure with considering various geometries and boundary conditions. The main aim of the present study is developing an efficient combined method which uses the advantages of different methods, such as finite element method (FEM) and isogeometric analysis (IGA), to achieve multipurpose targets. Two types of material including laminated composite and sandwich functionally graded material are considered.

Design/methodology/approach

A novel type of finite strip method called isogeometric B3-spline finite strip method (IG-SFSM) is used to solve the eigenvalue buckling problem. IG-SFSM uses B3-spline basis functions to interpolate the buckling displacements and mapping operations in the longitudinal direction of the strips, whereas the Lagrangian functions are used in transverse direction. The current presented IG-SFSM is formulated based on the degenerated shell method.

Findings

The buckling behavior of laminated shells is discussed by solving several examples corresponding to shells with various geometries, boundary conditions and material properties. The effects of mechanical and geometrical properties on critical loads of shells are investigated using the related results obtained by IG-SFSM.

Originality/value

This paper shows that the proposed IG-SFSM leads to the critical loads with an approved accuracy comparing with the same examples extracted from the literature. Moreover, it leads to a high level of convergence rate and low cost of solving the stability problems in comparison to the FEM.

Details

Engineering Computations, vol. 37 no. 4
Type: Research Article
ISSN: 0264-4401

Keywords

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