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1 – 10 of over 151000This study aims to investigate the extent of Shariah compliance in wakalah sukuk and Shariah non-compliant risk disclosure in the sukuk documents and to analyse the risk…
Abstract
Purpose
This study aims to investigate the extent of Shariah compliance in wakalah sukuk and Shariah non-compliant risk disclosure in the sukuk documents and to analyse the risk management techniques associated with the disclosed risks.
Design/methodology/approach
This study uses qualitative document analysis as both data collection and analysis methods. The document analysis acts as a data collection method for 23 wakalah sukuk documents selected from 32 issuances of wakalah sukuk from 2017 to 2021. These sukuk documents were selected based on their availability from relevant websites. Document analysis, both content analysis and thematic analysis, were used to analyse the data. Codes were grounded from that data through keywords search of Shariah noncompliant risk and its risk management. Besides these, interviews were also conducted with four active industry players, i.e. two legal advisors of wakalah sukuk, a wakalah sukuk trustee and a sukuk institutional issuer. These interview data were analysed based on categorical themes, on the aspects of the extent of Shariah compliance in sukuk, and the participant’s views on the risk management techniques associated with the risks or used in the sukuk documents.
Findings
Overall, the findings reveal three types of Shariah non-compliant risks disclosed in the sukuk documents and seven risk management techniques associated with them. However, the disclosure and the risk management techniques can be considered minimal in contrast to the extent of Shariah compliance in a sukuk, i.e. Shariah compliance at the pre-issuance stage, ongoing stage and post-issuance stage. On top of these, it was also found from the interviews that not all risk management techniques are workable to manage Shariah non-compliant risk in sukuk. As a result, these findings suggest rigorous reviews of the existing Shariah non-compliance risk (SNCR) disclosures and risk management techniques by the relevant parties.
Research limitations/implications
Sukuk documents used in the study are limited to corporate wakalah sukuk issued in Malaysia. Out of 32 issuances from 2015 to 2021, only 23 documents are available in relevant website. Thus, Shariah non-compliant risk disclosure and its risk management techniques analysed in this study are only limited in those documents.
Practical implications
The findings of this study suggest rigorous reviews on the existing Shariah non-compliance disclosures and risk management techniques. Other than these, future research in relation to uncommon risk management clauses, i.e. assurance, Shariah waiver and transfer of risk, are needed.
Originality/value
The insights presented in the analysis are of importance to sukuk issuers and the sukuk due diligence working group in enhancing the sukuk Shariah compliance and Shariah non-compliant risks disclosure and towards sukuk investors, in capturing and assessing Shariah non-compliant risks in a sukuk and to assist them to make informed investment decisions. More importantly, this study has found few areas of future study in relation to SNCR disclosures and SNCR risk management techniques.
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Wayne de Fremery and Michael Keeble Buckland
The purpose of this paper is to provide a new and useful formulation of relevance.
Abstract
Purpose
The purpose of this paper is to provide a new and useful formulation of relevance.
Design/methodology/approach
This paper is formulated as a conceptual argument. It makes the case for the utility of considering relevance to be function of use in creative processes.
Findings
There are several corollaries to formulating relevance as a function of use. These include the idea that objects by themselves cannot be relevant since use assumes interaction; the affordances of objects and how they are perceived can affect what becomes relevant but are not in themselves relevant; relevance is not an essential characteristic of objects; relevance is transient; potential relevance (what might be relevant in the future) can be distinguished from what is relevant in use and from what has been relevant in the past.
Originality/value
The paper shows that its new formulation of relevance brings improved conceptual and terminological clarity to the discourse about relevance in information science. It demonstrates that how relevance is articulated conceptually is important as its conceptualization can affect the ways that users are able to make use of information systems and, by extension, how information systems can facilitate or disable the co-production of creative outcomes. The paper also usefully expands investigative opportunities by suggesting relevance and creativity are interrelated.
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The purpose of this paper is to examine Robert Pagès' 1948 conception of “auto-document” as a possible forerunner to the neo-documentalist conception of “documentality” as…
Abstract
Purpose
The purpose of this paper is to examine Robert Pagès' 1948 conception of “auto-document” as a possible forerunner to the neo-documentalist conception of “documentality” as offered in Bernd Frohmann’s 2012 article “The Documentality of Mme Briet’s Antelope.”
Design/methodology/approach
This paper is conceptual and historical.
Findings
Robert Pagès' concept of the “auto-document” in his 1948 article proposed an understanding of documents that depends on the “uniqueness” of a document. His article proposed a post-Otletian theory of documents similar to a discussion of documents by Bernd Frohmann in 2012 with the concept of “documentality.” Further attention to Pagès work and to Frohmann’s works could result in new understandings of Briet’s works, could illuminate other works and authors understood as belonging to neo-documentation and could yield new understandings of documents and information from the perspective of documentality as a new philosophy of information and documents.
Research limitations/implications
Further attention to Pagès' work and to Frohmann’s works could yield new understandings of documents and the relation of documentary types across natural and sociocultural domains and bring renewed attention to documentality as a new philosophy of information and documents.
Practical implications
Attention to these issues could broaden the study of documents and documentation, increase the historical understanding of Suzanne Briet’s works and bring light to other works in neo-documentation, particularly in regard to the concept of documentality as a new philosophy of documentation and information.
Social implications
Attention to these issues could broaden the study of documents and documentation to include more broadly animal and other natural entities and our relationships to them. The works cited also illuminate an empirical science understanding of documents, documentary evidence and information.
Originality/value
This is one of the first papers commenting on Robert Pagès’ works and brings renewed attention to Bernd Frohmann’s works, as well as to neo-documentation and its concept and philosophy of documentality, as a new philosophy of information and documents.
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Manuel Goyanes, Márton Demeter, Gergő Háló, Carlos Arcila-Calderón and Homero Gil de Zúñiga
Gender and geographical imbalance in production and impact levels is a pressing issue in global knowledge production. Within Health Sciences, while some studies found stark gender…
Abstract
Purpose
Gender and geographical imbalance in production and impact levels is a pressing issue in global knowledge production. Within Health Sciences, while some studies found stark gender and geographical biases and inequalities, others found little empirical evidence of this marginalization. The purpose of the study is to clear the ambiguity concerning the topic.
Design/methodology/approach
Based on a comprehensive and systematic analysis of Health Sciences research data downloaded from the Scival (Scopus/Scimago) database from 2017 to 2020 (n = 7,990), this study first compares gender representation in research productivity, as well as differences in terms of citation per document, citations per document view and view per document scores according to geographical location. Additionally, the study clarifies whether there is a geographic bias in productivity and impact measures (i.e. citation per document, citations per document view and view per document) moderated by gender.
Findings
Results indicate that gender inequalities in productivity are systematic at the overall disciplinary, as well as the subfield levels. Findings also suggest statistically significant geographical differences in citation per document, citations per document view, and view per document scores, and interaction effect of gender over the relation between geography and (1) the number of citations per view and (2) the number of views per document.
Originality/value
This study contributes to scientometric studies in health sciences by providing insightful findings about the geographical and gender bias in productivity and impact across world regions.
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José Osvaldo De Sordi, Wanderlei Lima de Paulo, Andre Rodrigues dos Rodrigues Santos, Reed Elliot Nelson, Marcia Carvalho de Azevedo, Marcos Hashimoto and Roberto Cavallari Filho
In this paper, the authors review the literature on the nature of the small and medium-sized enterprise concept. The review examines the broad diversity of terms and definitions…
Abstract
Purpose
In this paper, the authors review the literature on the nature of the small and medium-sized enterprise concept. The review examines the broad diversity of terms and definitions used to describe these kinds of firms in scholarly and practical settings. They relate this examination to the concept of small business for the purpose of comparison, in order to highlight differences and similarities between the concepts.
Design/methodology/approach
Relevant literature including articles from academia and defining documents from practical settings was identified through a scope literature review. Field data were subsequently collected via questionnaires sent to editors and authors of articles related to the theme. The data were content analyzed and the resulting codes consolidated into dimensions in accordance with the Gioia method. Chi-squared tests were applied to categorical data.
Findings
The use of the composite category “small and medium” was found to be predominant in the labeling of small businesses in scientific articles, including those in journals that specialize in small businesses, with no justifications presented for this, characterizing a widespread and consensual practice between authors and editors. In the defining documents of practical settings, however, the authors observed greater consistency and precision both in the terms used and in the delimiting values for a small business (self-employed, micro business, small business). In the sample of 27 defining documents mentioned in the articles, 25 specifically defined “small business” and 20 defined “micro business,” using indicators such as number of employees and annual turnover. The indicators delimiting values regarding the category of micro business were the same in all the documents analyzed and, regarding the category of small business, many documents used the same delimiting values.
Practical implications
Recognizing the “non-large enterprise” myth will provide a more effective posture for editors and authors to avoid using the term “small and medium,” resulting in greater precision, understanding and knowledge regarding small businesses. A better definition of a small business by academia can help public policymakers and managers of organizations that support small businesses to tailor their actions better according to the different sizes of companies. This will also lead to social gains, given the importance of small businesses in terms of job creation and countries' economies.
Originality/value
The authors identified and described the myth of the “non-large enterprise” among academics, characterized by the dichotomous view of the business universe, composed of “large enterprises” and “non-large enterprises,” the latter group being characterized by the widespread use of the term “small and medium.”
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The principle that, for optimal retrieval, documents should be ranked in order of the probability of relevance or usefulness has been brought into question by Cooper. It is shown…
Abstract
The principle that, for optimal retrieval, documents should be ranked in order of the probability of relevance or usefulness has been brought into question by Cooper. It is shown that the principle can be justified under certain assumptions, but that in cases where these assumptions do not hold, the principle is not valid. The major problem appears to lie in the way the principle considers each document independently of the rest. The nature of the information on the basis of which the system decides whether or not to retrieve the documents determines whether the document‐by‐document approach is valid.
This paper will discuss the integration of document image processing and text retrieval principles in order to process and load existing paper documents automatically in an…
Abstract
This paper will discuss the integration of document image processing and text retrieval principles in order to process and load existing paper documents automatically in an electronic document database that broadens the user's capability to retrieve relevant information more accurately, without going through costly processes to get paper documents into electronic text. The principles of document image processing systems, as well as the problems and shortcomings of most of today's document image processing systems, will be discussed. Then concept retrieval as the latest development in text retrieval will be discussed, with specific reference to the ability of the TOPIC intelligent text retrieval system to allow users to build up a knowledge base of search objects or concepts that can be used at any point in time by all users for the system. This paper will further specifically look at the automatic processing of paper documents by converting the scanned document image pages through to electronic text. The use of optical character recognition technology, the indexing and loading of the documents in a text database, the automatic linking of the documents to the related document images and the retrieval technology available in TOPIC, specifically the TYPO operator that was developed to handle so‐called dirty data such as the common misspellings, character transpositions and ‘dirty’ text received as output from the OCR process, will be discussed. A possible solution to load paper documents quickly and cost‐effectively into an electronic document database will be discussed and demonstrated in detail. The advantages and disadvantages of this approach will be discussed with specific reference to an electronic news clipping service application.
Adil Alsaid and Chris J. Mitchell
Aims to address some of the problems that arise when signing digital documents that contain dynamic content.
Abstract
Purpose
Aims to address some of the problems that arise when signing digital documents that contain dynamic content.
Design/methodology/approach
Briefly introduces the problem of signing digital documents with dynamic content and discusses possible locations for signature functionality in a computer system. Outlines existing solutions to the problems and introduces a novel solution. Finally, discusses issues and unresolved problems.
Findings
The suggested solution requires all document handling applications to possess application awareness of the digital signature program in order to function properly. Every application must implement a COM interface and register itself in the Registry, in a locale specific to the digital signature program to sign the digital document.
Originality/value
Provides a new solution to the problem of digitally signing a digital document.
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Wei Yang and Yongxin Gao
This paper aims to describe typical regional document supply networks in China through detailed discussion of their framework, service mode and influence on the nationwide document…
Abstract
Purpose
This paper aims to describe typical regional document supply networks in China through detailed discussion of their framework, service mode and influence on the nationwide document supply networks.
Design/methodology/approach
This paper highlights various kinds of regional document supply networks in China that serve as document resource sharing cooperation networks within provinces, cities and university towns. Their framework, service mode and influence on the nationwide document supply networks are discussed, followed by suggestions for improvement.
Findings
Regional document supply networks have their natural advantages in local financial support and extensive local coverage and are capable of providing fine service to meet various user needs timely and economically. They become an important part and beneficial supplement to nationwide document supply networks.
Originality/value
This paper studies regional document supply networks in China which has rarely been addressed in the international library literature.
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There is a need today for active documents on a global network which can react to their environment. The documents should be able to deal with all issues of presentation…
Abstract
There is a need today for active documents on a global network which can react to their environment. The documents should be able to deal with all issues of presentation, interpretation and security. They should be capable of presenting information in a way suitable for a particular user or situation and be capable of presenting alternate information depending upon the environment it is used in. The document should be capable of providing, in a stand‐alone situation, as much security as is required of that situation. This paper proposes a paradigm for such documents and suggests ways the documents could be structured.