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Article
Publication date: 3 February 2020

Humyun Fuad Rahman, Mukund Nilakantan Janardhanan and Peter Nielsen

Optimizing material handling within the factory is one of the key problems of modern assembly line systems. The purpose of this paper is to focus on simultaneously…

Abstract

Purpose

Optimizing material handling within the factory is one of the key problems of modern assembly line systems. The purpose of this paper is to focus on simultaneously balancing a robotic assembly line and the scheduling of material handling required for the operation of such a system, a topic that has received limited attention in academia. Manufacturing industries focus on full autonomy because of the rapid advancements in different elements of Industry 4.0 such as the internet of things, big data and cloud computing. In smart assembly systems, this autonomy aims at the integration of automated material handling equipment such as automated guided vehicles (AGVs) to robotic assembly line systems to ensure a reliable and flexible production system.

Design/methodology/approach

This paper tackles the problem of designing a balanced robotic assembly line and the scheduling of AGVs to feed materials to these lines such that the cycle time and total tardiness of the assembly system are minimized. Because of the combination of two well-known complex problems such as line balancing and material handling and a heuristic- and metaheuristic-based integrated decision approach is proposed.

Findings

A detailed computational study demonstrates how an integrated decision approach can serve as an efficient managerial tool in designing/redesigning assembly line systems and support automated transportation infrastructure.

Originality/value

This study is beneficial for production managers in understanding the main decisional steps involved in the designing/redesigning of smart assembly systems and providing guidelines in decision-making. Moreover, this study explores the material distribution scheduling problems in assembly systems, which is not yet comprehensively explored in the literature.

Details

Assembly Automation, vol. 40 no. 2
Type: Research Article
ISSN: 0144-5154

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Article
Publication date: 6 January 2008

Aulia Fuad Rahman and Norman Mohd‐Saleh

Prior research identifies free cash flow (FCF) as one source of agency problems between managers and shareholders. Managers of firms with high FCF and of low growth…

Abstract

Prior research identifies free cash flow (FCF) as one source of agency problems between managers and shareholders. Managers of firms with high FCF and of low growth opportunity tend to invest in marginal or even negative NPV project and use income increasing discretionary accruals to camouflage the effects of non‐wealth‐maximizing investments. Therefore, the objective of this study is to assess the value relevance of earnings and book value and the effect of agency problem caused by FCF, on the value relevance of earnings and book value. As predicted, results show that earnings and book value are value relevant and agency problem caused by FCF, reduces the value relevance of earnings and book value. However, the effect is not stable across sample years Firms with FCF agency problem do not have lower earnings (book value) coefficient than other firms in year 2002 (2004). Investigation into specific event that may have driven the difference in result is subject to further research.

Details

Journal of Financial Reporting and Accounting, vol. 6 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 9 November 2015

Li Sun, Grace Johnson and Fuad Rahman

– The purpose of this study is to examine the association between the financial expertise of the chief financial officer (CFO) and concerns about corporate governance.

Abstract

Purpose

The purpose of this study is to examine the association between the financial expertise of the chief financial officer (CFO) and concerns about corporate governance.

Design/methodology/approach

Consistent with prior research, the authors used four variables, including certified public accountant (CPA) certification, Master of Business Administration degree, age of CFO and length of CFO tenure, to measure CFO’s financial expertise. The authors hypothesize a negative association between CFO expertise and concerns about corporate governance.

Findings

Regression analysis revealed that the CPA certification is negatively associated with governance concerns at a significant level. The results suggest that stakeholders show less concerns about a company’s corporate governance mechanism when the CFO has a CPA certification. In particular, the results support the recommendation by the American Institute of Certified Public Accountants that a CFO of a public firm should have a CPA certification.

Originality/value

The study is important in the following ways. First, the study delivers new evidence on the link between CFO financial expertise and corporate governance. This contributes to the CFO financial expertise literature and the corporate governance literature. Second, according to Standard and Poor’s, equity index investing has grown more popular over the past 30 years. The study delivers useful information to index investors who invest in S & P SmallCap 600 Index. Third, regulators have put a large amount of resources to discover ways to strengthen firms’ corporate governance. Thus, the results should be of interest to policy makers who design and implement guidelines on corporate governance mechanisms.

Details

International Journal of Law and Management, vol. 57 no. 6
Type: Research Article
ISSN: 1754-243X

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Book part
Publication date: 31 December 2010

Tawhidul Islam, M. Aminur Rahman and Fuad Mallick

Living with physical hazards is an everyday issue for the people of Bangladesh because different seasons bring different kinds of uncertainties. Sometimes traditional…

Abstract

Living with physical hazards is an everyday issue for the people of Bangladesh because different seasons bring different kinds of uncertainties. Sometimes traditional knowledge and practices (Alam, 2007) help them to adjust to these conditions; in some occasions, these hazards turn into catastrophic disasters causing deaths and bringing unbearable damages in different sectors. In addition to the tangible damages incurred due to hazards, in most of the cases, these hazards injure the internal social organizations at different levels (for example, household, community, and institutional) and affect their assets. Thus, the community resilience is greatly weakened, which makes people susceptible to upcoming hazards. Scientists suggest that climate change-induced threats and uncertainties in the forms of erratic rainfall patterns that result in drought conditions and sometimes floods, abnormal foggy conditions, change in the wind direction and the characteristic patterns of seasons, anomalies in the temperature regimes, and the occurrence of cyclones will bring new dimensions to existing situations. These natural hazards, temperature rises, and sea level rise–induced inundations will contribute to the breakdown of the traditional systems of living; they also bring change in topographical factors (for example, flooding), biophysical factors (changes in the crop yields, runoff, risks of the spread of infectious diseases, changes in the vegetation pattern), and socioeconomic factors (per capital income, health, education, population density) (World Bank, 2001).

Details

Climate Change Adaptation and Disaster Risk Reduction: An Asian Perspective
Type: Book
ISBN: 978-0-85724-485-7

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Article
Publication date: 1 July 2020

Ahmad Abdollahi, Yasser Rezaei Pitenoei and Mehdi Safari Gerayli

The present study sets out to examine the effect of auditor's report and audit firm size on the value relevance of accounting information of the companies listed on the…

Abstract

Purpose

The present study sets out to examine the effect of auditor's report and audit firm size on the value relevance of accounting information of the companies listed on the Tehran Stock Exchange during the years 2008–2017.

Design/methodology/approach

The study includes a sample of 1,530 firm-year observations drawn from the listed companies, and the research hypotheses were analyzed using multivariate regression model based on panel data.

Findings

The findings reveal that auditor's report and audit firm size are positively and significantly correlated with two indicators of the value relevance of accounting information including value relevance of earnings and book value per share. Also our results exhibit robustness to the alternative measure of auditor's attributes.

Research limitations/implications

As far as we know, this is the first study to analyze the association between auditor's attributes and value relevance of accounting information in emerging capital markets, thereby generating certain implications for investors, managers, capital market policy makers and audit profession regulators in general and those in emerging markets in particular.

Practical implications

Our findings have implications for policy makers, regulators, managers and investors. Our evidence on the positive association between auditor's size and value relevance of accounting information should help policy makers and regulators which they improve value relevance of accounting information and financial reporting by integrating small audit firms and setting up larger audit firms.

Originality/value

A rise in the value relevance of accounting information deserves further attention while drawing investment, selling the stocks of existing firms and increasing investor's decision-making ability. The way how auditor's attributes can promote the value relevance of accounting information is still open to new research.

Details

Journal of Applied Accounting Research, vol. 21 no. 4
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 27 February 2019

Jamilah Al-Muhammady Mohammad, Ahmad Fuad Abdul Rahim, Mohd Zarawi Mat Nor, Rozaziana Ahmad and Muhamad Saiful Bahri Yusoff

The purpose of this paper is to evaluate mentoring behaviours in a public medical school in Malaysia and examine factors associated with those mentoring behaviours. The…

Abstract

Purpose

The purpose of this paper is to evaluate mentoring behaviours in a public medical school in Malaysia and examine factors associated with those mentoring behaviours. The study is important because effective mentoring promotes the personal and professional growth of mentees.

Design/methodology/approach

A cross-sectional study was conducted with a population of 632 medical students. The authors used the Mentor Behaviour Scale (MBS) to measure four domains of mentoring behaviour: mentoring relationship structure, engagement, autonomy support and competency support. The authors evaluated the scoring of these domains as high, moderate or low scores.

Findings

A total of 508 (80.4 per cent) medical students in Years 2–5 participated in this study. Mentoring relationship structure, engagement and competency support were perceived as moderate scores, whereas autonomy support was perceived as a low score. Students in the early phases of study had better attitudes regarding mentoring behaviours. More frequent meetings and longer duration of meetings were significantly associated with better attitudes towards mentoring behaviour.

Originality/value

This paper evaluates contemporary mentoring behaviours in a Malaysian public medical school and contributes to non-western literature on mentoring. These behaviours were reflected in the four domains of the theory-based MBS.

Details

International Journal of Mentoring and Coaching in Education, vol. 8 no. 2
Type: Research Article
ISSN: 2046-6854

Keywords

Content available
Article
Publication date: 11 June 2019

Mohamed Othman Elkhosht

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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

Originality/value

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.

Details

Journal of Humanities and Applied Social Sciences, vol. 1 no. 1
Type: Research Article
ISSN: 2632-279X

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Case study
Publication date: 14 July 2015

Aisyah Abdul Rahman and Raudha Md Ramli

The case is suitable for use in the topics related to the functions and roles of hedging and the Islamic derivatives/hedging instruments.

Abstract

Subject area

The case is suitable for use in the topics related to the functions and roles of hedging and the Islamic derivatives/hedging instruments.

Study level/applicability

The case is designed for undergraduate students, taking courses in Islamic Banking, Islamic Finance and Risk Management for Islamic Banking Institutions.

Case overview

This case describes the theory and application of Islamic Cross Currency Swap (ICCS) in the market. Having this understanding enables case analysts to understand the functions and roles of hedging and the Islamic derivatives or hedging instruments of ICCS comprehensively. The case begins with Yusof, the new finance officer of Al-Yemeni Sdn. Bhd to analyse the permissibility of hedging and derivatives to hedge against currency fluctuations from Islamic perspective. Yusof had to complete the report before the Board of Director's quarterly meeting, which was within a week. Having in mind that the company's mission was to be a Shariah-compliant stock by 2012, Yusof was responsible for ensuring that the company was administrated in an Islamic way. Besides, he also had to ensure that the company generated income and profit as planned. In doing so, he had to strategise all possible risk exposures that could be mitigated or hedged. This case ends by giving the case analyst information on ICCS offered by Al-Rizky Bank Berhad (ARBB). In this case, Yusof had to find out whether hedging is allowed in Islam. What are the Islamic derivatives? What are the different views of Shariah scholars on various types of derivatives? What is the modus operandi of ICCS? Is the ICCS offered by ARBB Shariah compliant? What are the possible risk exposures being hedged in ICCS?

Expected learning outcomes

To provide exposure on the concepts of hedging from Islamic perspectives; to provide exposure on the concepts of Islamic derivatives/Islamic hedging instruments; to stimulate understanding on the modus operandi of ICCS in ARBB; and to help case analysts understand what makes the Islamic hedging instruments become Shariah compliant.

Supplementary materials

Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Details

Emerald Emerging Markets Case Studies, vol. 5 no. 4
Type: Case Study
ISSN: 2045-0621

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Article
Publication date: 1 February 1995

Magda El‐Sherbini

Najib Mahfuz is the first Arab‐language author to win the Nobel Prize in literature. Born in 1911 the son of a middle‐class Jamaliyah merchant, he became the most popular…

Abstract

Najib Mahfuz is the first Arab‐language author to win the Nobel Prize in literature. Born in 1911 the son of a middle‐class Jamaliyah merchant, he became the most popular novelist in Egypt and the Arab countries.

Details

Reference Services Review, vol. 23 no. 2
Type: Research Article
ISSN: 0090-7324

Content available
Article
Publication date: 2 April 2019

Fuad Fuad, Agung Juliarto and Puji Harto

This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including…

Abstract

Purpose

This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings persistence.

Design/methodology/approach

It analyzes the hypothesis of accounting quality changes in post-IFRS convergence by using the univariate and multivariate statistics. Particularly, the authors rely on panel data analyses using industrial companies’ data from 2008 until 2014, comprising 3,861 firm-years observations, in Indonesia.

Findings

The results indicate that there is no conclusive evidence that all accounting quality dimensions including accruals quality, earnings smoothing, timely loss recognition and earnings persistence increased in post-IFRS convergence.

Practical implications

The findings of this study may help regulators and standard setters to consider future adoption of IFRS, mostly to figure out the best “formula” to increase the usefulness of accounting information in post-IFRS convergence.

Originality/value

Rather than doing piecemeal work, the current study focuses on IFRS convergence on a broader aspect of accounting quality dimensions. It also focuses on the convergence process of IFRS as an alternative of full adoption, which has been the focus of many research studies.

Details

Journal of Economics, Finance and Administrative Science, vol. 24 no. 48
Type: Research Article
ISSN: 2077-1886

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