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This study aims to determine shoreline change statistics and net erosion and accretion, along the Kuakata Coast, a magnificent sea beach on Bangladesh’s southernmost point.

The research follows a three stages way to achieve the target. First, this study has used the geographic information system (GIS) and remote sensing (RS) to detect the temporal observation of shoreline change from the year 1991 to 2021 through satellite data. Then, the digital shoreline analysis system (DSAS) has also been explored. What is more, a prediction has been done for 2041 on shoreline shifting scenario. The shoreline displacement measurement was primarily separated into three analytical zones. Several statistical parameters, including Net Shoreline Movement (NSM), Shoreline Change Envelope (SCE), End Point Rate (EPR) and Linear Regression Rate (LRR) were calculated in the DSAS to quantify the rates of coastline movement with regard to erosion and deposition.

EPR and LRR techniques revealed that the coastline is undergoing a shift of landward (erosion) by a median rate of 3.15 m/yr and 3.17 m/yr, respectively, from 1991 to 2021, 2.85 km² of land was lost. Naval and climatic influences are the key reasons for this variation. This study identifies the locations of a significantly eroded zone in Kuakata from 1991 to 2021. It highlights the places that require special consideration while creating a zoning plan or other structural design.

This research demonstrates the spatio-temporal pattern of the shoreline location of the Kuakata beach, which would be advantageous for the region’s shore management and planning due to the impacts on the fishing industry, recreation and resource extraction. Moreover, the present research will be supportive of shoreline vulnerability. Hence, this study will suggest to the local coastal managers and decision-makers for particularizing the coastal management plans in Kuakata coast zone.

The coast at Berakas in the Brunei-Muara district of Brunei Darussalam suffers from erosion caused by a combination of fluvial and marine processes. This paper investigates the rate and pattern of erosion along a 1.8-km stretch of coast to compare the difference between the unprotected and protected sections. We used (i) image and spatial analysis and (ii) field geomorphology. The Digital Shoreline Analysis System (DSAS) in ArcGIS was used to compare the study area using two Google Earth images. The study found that the unprotected section had receded by 4.6 m between 2009 and 2019, while the protected section had advanced by 8.0 m over the same period; intense gullying and slumping of cliff continued at both sections. The detached headland breakwaters in the protected section were effective in stabilizing the coast. A concrete drain installed parallel to the cliff edge appears to be capable of intercepting storm runoff, but its effectiveness was undermined by lack of maintenance. We conclude that terrestrial-fluvial processes continue to erode coastal land and cause slumping of the cliff face at Berakas. However, coastal protection structures that curb the marine process could stabilize the coastline, even where sediment transport is active.

The Directory (CCITT X.500/ISO 9594) is an international standard, which was ratified jointly by ISO and CCITT in December 1988. The standard describes the structure and services of a global, logically centralized but physically distributed, electronic network directory that will support the evolving telecommunications environment. Directory pilot projects are underway in both North America and Europe and commercial implementations of the Directory standard are becoming increasingly available. As the bibliographic community becomes more dependent on the use of networks, it is essential that library professionals understand the capabilities of this powerful new standard.

This paper aims to propose a structured threat information expression (STIX)-based data representation for privacy-preserving data analysis to report format and semantics of specific data types and to represent sticky policies in the format of embedded human-readable data sharing agreements (DSAs). More specifically, the authors exploit and extend the STIX standard to represent in a structured way analysis-ready pieces of data and the attached privacy policies.

The whole scheme is designed to be completely compatible with the STIX 2.0 standard for cyber-threat intelligence (CTI) representation. The proposed scheme will be implemented in this work by defining the complete scheme for representing an email, which is more expressive than the standard one defined for STIX, designed specifically for spam email analysis.

Moreover, the paper provides a new scheme for general DSA representation that has been practically applied for the process of encoding specific attributes in different CTI reports.

Because of the chosen approach, the research results may have limitations. Specifically, current practice for entity recognition has the limitation that was discovered during the research. However, its effect on process time was minimized and the way for improvement was proposed.

This paper has covered the existing gap including the lack of generality in DSA representation for privacy-preserving analysis of structured CTI. Therefore, the new model for DSA representation was introduced, as well as its practical implementation.

An OSI (Open Systems Interconnection) Directory Service has recently been standardised in accord with the CCITT's X.500 recommendations. This OSI Directory (or X.500 Directory — the terms are used interchangeably) was developed with the priMary intention of providing support for electronic mail services, address look‐up of networked applications, and also white and yellow pages directory services. However, the OSI Directory has many of the features required for providing access to widely distributed bibliographic information. It offers the possibility of a unified bibliographic information framework; homogeneous access to bibliographic information; built‐in facilities for distributed searching; ‘natural’ integration with other OSI services which may be used to provide bibliographic services, for example, electronic mail and file transfer. This paper first provides a brief tutorial on the OSI Directory. The paper then considers how the OSI Directory might be used to provide access to a range of bibliographic information, and be used in tandem with other OSI services to allow the retrieval of documents. The paper then examines some of the problems of providing access to bibliographic information given the current version of the X.500 standard. A project (ABDUX — Accessing Bibliographic Data Using X.500) to investigate some of the ideas described in this paper is being funded by the British Library, and the paper notes the goals of this project.

The purpose of this article is to assist facilities asset managers who are dealing with regulatory environments pertaining to earthquakes and buildings. These professionals can learn a great deal from the successes and short-comings of a case study programme from the Auckland Council Property Department (ACPD), which manages the public facilities portfolio for the largest local administrative region in New Zealand in both population and landmass.

ACPD has initiated its response to New Zealand’s earthquake mitigation mandates by identifying buildings most at risk to an earthquake in its large and varied portfolio through the use of a rapid building evaluation programme strategically targeted to vulnerable building types with consequential attributes, including service type, number of occupants, floor area and geographic location.

ACPD was able to rapidly cull down its portfolio of approximately 3,500 buildings to just over 100 “high-exposure” buildings in urgent need of evaluation, set priorities for future evaluations, estimate needed operational and capital expenditures for long-term planning and provide useful information to more general facilities management decision-making processes.

A number of major cities around the world in areas of high seismicity have enacted ordinances mandating seismic retrofitting. However, much of the existing guiding literature regarding earthquake-related portfolio evaluations and costs pertains to specific scenarios involving real or hypothetical earthquakes. This case study, in contrast, details the approach taken by a public portfolio owner responding to legal mandates and attempting to quantify and reduce its life-safety risk exposure across a large portfolio as efficiently as possible using readily available information, a rapid building evaluation programme and best-practice predictive models for consulting and construction work.

Describes the winning formula at Neiman Marcus that has made it the No. 1 luxury retailer in the United States in terms of sales per square foot and profitability. Highlights Neiman Marcus' efforts to define who its customers are and are not and to achieve superior focus on its customers by aligning location, price, service, and merchandise to fulfill these customers' every need. Describes ways in which Neiman Marcus prevents typical silo behavior between merchandising and selling and how it ensures that the right merchandise gets to the right customer, despite the challenge of doing this in 36 micromarkets.

To show how a company integrates two strong high-performance functions—merchandising and sales—to get the right merchandise to each customer in more than 30 diverse selling locations while consistently providing exceptional customer service.

The purpose of this study is to shed light on how accounting, which has been recognised as a contributor to the modernity problem, has been influenced by secular anthropology, which hinges on the concept of “self”. Based on Akbar S. Ahmed’s concept of Islamic Anthropology, Islamic Accounting Anthropology (IAA) is proposed as an answer to shift the accounting paradigm.

A case study in Indonesia was conducted by studying the development of the nation’s Shariah accounting from the perspective of diffusionism as an approach to anthropology. Following the constructivist tradition, IAA, which rejects the Social Darwinism notion of the superiority of the West over the East as the basis of the evolution of civilisation, is used as tool to realise Islamic norms through synchronic-diachronic study, constructing an accounting concept and invoking accounting transformation through accounting education.

This study finds that accounting has been greatly affected by secular Western culture through education and educators as agents that find their legitimation in country policies. Standard setters have also taken the same stance by siding with the capital market. By proposing IAA, it is hoped that Islam will replace the concept of “self-interest” as the faith of accounting and promote welfare for the ummah.

The problem of modernisation lies in the newfound faith of self-interest. In accounting, self-interest is ingrained in accounting theories such as Positive Accounting Theory, Entity Theory and Agency Theory, and thus accounting has become a tool to support neoliberal society. IAA will help produce accounting that is rooted in local wisdom and necessity yet very much embedded in Islamic values.

IAA suggests that accounting education must be geared towards anthropology detached from the Orientalism-secularism concept. This shift can be accomplished by integrating IAA into the accounting education curriculum.

Based on IAA, accounting practices can be designed under the guidance of the Quran and result using a synchronic-diachronic approach. By changing the ontological view through accounting education, accounting can drive societal consciousness towards the welfare of society instead of self-happiness.

Islamic accounting and anthropology are two subjects that are rarely discussed concurrently.

This study aims to identify the effect of the Quranic approach on understanding Islamic accounting among accounting students.

This study used an experimental field design with pre- and post-test involving 107 participants. Based on the self-determination theory, this study explores the role of Quranic involvement in Islamic accounting instructional design to improve learning outcomes. This study used a comparative analysis of an independent sample of the approach (Quranic vs technical learning) in instructional design (mathematics vs conventional).

This study proves that Islamic accounting learning outcomes differ between the Quranic and technical learning approaches. The Quranic approach provides better learning outcomes based on post-test scores. This difference is consistent in both conventional and mathematical instructional designs.

First, this study is limited to the alleged role of the Quranic approach in participants' intrinsic motivation. Further studies can explore how and what part of participants' intrinsic motivation is affected by the Quranic approach. Second, this research is limited to the basics of Islamic accounting. Further studies can explore the role of the Quranic approach in understanding Islamic accounting transactions with higher complexity.

This study can be used to develop Islamic accounting instructional designs using a Quranic approach.

This study provides empirical evidence on the Quranic approach's role in improving learning outcomes. This study also fills in the scarcity of research on Islamic accounting teaching.

The importance of gender in inclusive economic growth has been a growing area of research. Finance is seen as an efficacious instrument for social inclusion, and sustainable women empowerment (SWE). The lack of credit access often constrains women to scale up. The objective of this study is to examine the attributes influencing the decision of women to access the credit at the bottom of the pyramid (BoP) and the impact of this credit access on social, psychological and economic dimensions of SWE at the BoP in rural India.

The threshold theory of decision-making in the form of logistic regression (LR) is applied here to analyze the influence of four determinants, namely individual household level (IHLA), social attributes (SA), economic attributes (EA) and ownership of documents (OD) on women’s credit access. Likewise, the same method is applied to study the relationship between credit access and three dimensions of SWE.

The results have revealed a statistically significant relationship between credit access and studied four attributes. Subsequently, a positive relationship has been observed between credit access and dimensions of SWE.

The present study broadly addresses the concern of accessing credit by women at BoP level, which helps the government and policymakers to promote enabling an environment for women entrepreneurship and comprehensive financial policies for the BoP.