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This paper introduces a modified single linkage clustering heuristic (MOD‐SC). The proposed MOD‐SLC objective is to test the application of Baroni‐Urban and Buser (BUB) similarity coefficient to the manufacturing cell formation (MCF) problem instead of Jaccard’s similarity coefficient. The MOD‐SLC has been compared and evaluated against three cluster formation‐based heuristics for MCF. The three heuristics are: the single linkage clustering, enhanced rank order clustering, and direct clustering algorithm. The MCF methods considered in this comparative and evaluative study belong to the cluster formation approach of solving the MCF problem. The comparison and evaluation are performed using four published performance measures. A total of 25 published and ten hypothetical and randomly generated problem data sets are used in the proposed evaluative study. Results analysis is carried out to test and validate the proposed BUB based MOD‐SLC. Finally the pros and cons of each method are stated and discussed.

This paper aims to investigate the relationship between the impact of COVID-19 on the performance of financial managers of medium and large companies.

This research used the data of 173 listed large and over-the-counter as medium-size companies from 2018 to 2021. The results of these tests have been analyzed using panel data and STATA 15 software.

The results showed that COVID-19 has no significant relationship with the return on equity in large and medium-size companies. This variable does not significantly affect Tobin’s Q index in medium-size companies either. Other financial indicators examined in this research have decreased considerably in all companies under the influence of COVID-19. Still, the intensity of this effect is different in large and medium-size companies. Funds from borrowings and Tobin’s Q ratios in medium-size companies compared with large companies have been more severely affected by the COVID-19 disease; the return on assets, book value to market value and large companies compared with medium-size companies have been more severely and significantly affected by COVID-19; and financing funds through the issuance of shares in large companies and medium-size companies have been affected by COVID-19 almost equally.

Despite the studies related to financial crises and their effect on the performance of companies, no research has examined the financial performance indicators during the outbreak of COVID-19 in large and small companies. Therefore, the results of this research can affect different groups: financial managers and the board of directors of companies to better understand the impact of the corona disease on the company’s performance; investors benefit from research results in line with investment decisions; developing theory and educational topics for the benefit of students and studying and conducting more experimental research in this regard; and the stock exchange organization and regulatory and support institutions need to find out the depth of the disaster and the effect of COVID-19 on the performance of companies.

The purpose was to evaluate the effectiveness of Google (as an international search engine) as well as of Parsijoo, Rismoon, and Yooz (as Persian search engines).

In this research, Google search engine as an international search engine, and three local ones, Parsijoo, Rismoon, and Yooz, were selected for evaluation. Likewise, 32 subject headings were selected from the Persian Subject Headings List, and then simulated work tasks were assigned based on them. A total of 192 students from Ferdowsi University of Mashhad were asked to search for the information needed for simulated work tasks in the selected search engines, and then to copy the relevant website URLs in the search form.

The findings indicated that Google, Parsijoo, Rismoon, and Yooz had a significant difference in the precision, recall, and normalized discounted cumulative gain. There was also a significant difference in the effectiveness (average of precision, recall, and NDCG) of these four search engines in the retrieval of the Persian resources.

Users using an efficient search engine will attain more relevant documents, and Google search engine was more efficient in retrieving the Persian resources. It is recommended to use Google as it has a more efficient search.

In this research, for the first time, Google has been compared with local Persian search engines considering the new approach (simulated work tasks).

The purpose of this paper is to demonstrate a deeper understanding about the reasons behind difference in previous studies’ results in the field of audit quality determinants.

A meta-analysis method is employed in which 52 studies including 40 international studies from authentic scientific articles during the year 2000–2015 and 12 national studies out of authentic national scientific articles from 2001 to 2015 are taken to account as sample studies. Audit firm size, auditor tenure and auditor specialization are set as independent variables and audit quality is the only dependent variable in the current paper.

The results indicate that audit firm size and auditor specialization are positively associated with audit quality. In other words, contracting with larger audit firm and specialized auditor results in delivering higher quality audit services.

The current study is the first study to be conducted in the field of audit quality determinants. The results may be beneficial both for standard setters as well practitioners in a way that it provides evidence that contributes to basis policy and audit-standard makers about domination and determinants of audit quality.

In casting a new look at city; this study interprets the urban form in respect of the role played by human perception of space. The main aim of this research at a macro level is to attain a strong theorical basis through a multi-dimensional approach to the city. The method of analyzing and carrying out a critique of it at an applied level will clarify the impact, which cultural factors have in the formation of urban form. This preliminary recognition and idealism is based on a hermeneutic and deductive method that is particular to the intellectual sciences In the process of devising theories, studying the urban planning texts related to the subject of study and the conclusion from the field study which is carried out in the Isfahan Naghshe Jahan square in the Safavy period played a key role in the research in addition to the goals and questions.

The purpose of this paper is to draw a map of the general features of epistemological and critical concerns in contemporary Islamic philosophy. This study will not be confined to the domain of academic philosophy or to those who are professionals in the field of philosophy.

The paper adopted the critical rational approach in dealing with contemporary Islamic philosophy in the Arab world. The scope will include scholars from different fields of epistemology who tried to present a “vision” of the attitude that should be adopted in facing the challenges of the age and the problems of the nation on the epistemological level or the political, economic and social levels.

There is a need for a philosophy of action and progress rather than a philosophy that is based on abstract ideas and theories and of words/rhetoric. The ethics required to accomplish this ought to identify the attributes of the citizen who can reach self-actualization through legitimate means based on a progress agenda with theoretical and philosophical foundations.

Because a critical rational approach can be dealt with from different perspectives, this paper will adopt the classification of the principal intellectual trends: the reformist, secular and liberal.

This paper covers a long time span to determine whether the philosophical projects have been effective.

This paper, which criticizes the philosophic projects that are theoretically unsound and that do not address real social problems (like poverty), argues the need for a philosophy of progress and action. This will lead to devising an agenda that addresses the challenges the society is facing and to finding alternative and creative solutions resulting in development.

Razi's theory has an axiological and epistemological relevance that ethical values are established on knowledge model which is developed by interactive preferences between polity and the value system. The point of departure for the understanding of the differences of Razi's human needs theory vis‐a‐vis the contemporary ideas are the metaphysical principle that underlies the notion of the theory. By means of this principle we come to understand the place of human being in the universe, his function and purpose in life and his final destination, therefore his needs and motivations. Thus an economic system based on Razi's human needs theory is an ethico‐economy which tilts neither toward socialism nor laissez‐faire capitalism. The notion of need can be interpreted as a reaction against allegedly value‐free or value‐neutral approaches in the social sciences. In this sense, the work of Razi can be most usefully seen as part of those ethical ideas which he invoked in the 12th century. Razi's writing on ethics that very closely related to philosophy is much less well known. Yet it is essential in an attempt to evaluate his contribution to the development of Islamic thought. The scope of his writings is remarkable, ranging from his early analyses of theological and legal controversies in the eastern part of the Muslim world, through a book on Qur'anic Exegesis and ethics; from medical sciences to his sustained polemic on credology and philosophy. In short, his writings embrace diversity of areas, from theology to philosophy, from natural to applied sciences including chemistry, astronomy and medicine. In his writings, he succeeded in proving his claim that excellence and perfection of man are not realized by means of bodily sensual pleasure. Rather, it is realized instead, by means of knowledge, power and excellent manners. This paper gives an account of the relevancies of knowledge‐based world view in the light of Razi's view of human needs. In dealing with this topic, two questions are explored: (1) what is his view of human needs? and, (2) what is the relevance of his view to ethics and economics?

This study aims to examine the validity of the installment payment contract when using the first Islamic credit card (ICC) in Jordan and will explore the hidden techniques that are used to operate such a financial product. The purpose of the study will be achieved by examining the structure and the issues surrounding the first ICC that was introduced to the Jordanian market as a hybrid contract of Qard Hassan (benevolent loan), Murabaha, Wakalah (agency) and Bay‘ Al Ajjal (credit sale). In addition, a further objective is to examine whether this credit card is a Sharia-compliant financial product.

A qualitative research method approach was adopted to understand the issues, nature and structure of the first Jordanian ICC. This was due to the explanatory nature of the product, the different financial solutions it offered and the fact that the ICC in Jordan is, to date, relatively unexplored. This paper used the technique of content/thematic analysis that involves multiple sequenced steps to analyze these matters.

The main finding of this research is that the first ICC in the Jordanian financial market has caused a degree of uncertainty. This is because, once a customer decides to choose the installment payment contract option, the bank does not have real possession of the assets in question. The issue of constructive possession has been denied by several classic and contemporary Islamic scholars, including the General Iftaa Department of Jordan. Therefore, it can be seen that the installment payment contract option does not comply with Islamic principles and particular Fatwas that have been decreed.

This is the first study that shows how the first ICC, being a new Islamic financial product in Jordan, operates in relation to the installment payment contract. In addition, focusing on the concept of changing the nature of the contract from a Qard Hassan (benevolent loan) to a hybrid contract is significant, to encourage Islamic scholars to take a clear, legal stand under Sharia law.