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Article
Publication date: 27 July 2021

Shahzad Akhtar, Haroon Hussain and Rana Yassir Hussain

This study aims to estimate the regulatory compliance impact on the risk of banks operating in Pakistan. The direct and indirect regulatory compliance of conventional…

Abstract

Purpose

This study aims to estimate the regulatory compliance impact on the risk of banks operating in Pakistan. The direct and indirect regulatory compliance of conventional banks with Islamic operations in terms of risk from 2009 to 2017 are estimated.

Design/methodology/approach

This study used a two-step system generalized method of moment (GMM) (dynamic panel) to examine the relationship between regulatory compliance, Islamic operations and the bank risk and tested the direct and indirect impacts of regulatory compliance and Islamic operations on the said risk.

Findings

Regulatory compliance has a significant and positive relation with bank risk, whereas the Islamic bank operations have a significant and negative relationship. Thus, regulatory compliance creates pressure on banks, but the Islamic operations of conventional banks reduce this pressure in direct and indirect ways.

Practical implications

Per the policy of State Bank of Pakistan (SBP), banks shall pursue Islamic operations to reduce regulatory pressure and widen their scope. The results suggest that regulatory compliance creates pressure on bank risk irrespective of the type of the bank. Thus, the SBP should seek the appropriate measure for this occurrence.

Originality/value

To the best of the authors’ knowledge, this work is the very first study that has considered the unique Islamic operations of conventional banks and estimated its impact on risk. Moreover, this work examined two types of bank risk instead of employing stability and market measure. This research is also the first to implement a two-step system GMM for the methodology.

Details

Nankai Business Review International, vol. 12 no. 4
Type: Research Article
ISSN: 2040-8749

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Article
Publication date: 12 November 2020

Rana Yassir Hussain, Xuezhou Wen, Haroon Hussain, Muhammad Saad and Zuhaib Zafar

Corporate boards monitor managerial decisions as concluded by the monitoring hypothesis. In this scenario, the present study stresses that leverage decisions can be used…

Abstract

Purpose

Corporate boards monitor managerial decisions as concluded by the monitoring hypothesis. In this scenario, the present study stresses that leverage decisions can be used as a tool to control insolvency risk.

Design/methodology/approach

This study aims at investigating the intervention of capital structure and debt maturity on the relationship between corporate board composition and insolvency risk by employing Preacher and Hayes’s (2008) approach. The study sample comprises 284 firms from 2013 to 2017. Structural equation modeling is used to study the direct and indirect relationships among study variables.

Findings

Results show that debt maturity is a significant mediator between CEO duality and insolvency risk and between board size and insolvency risk relationships. However, the capital structure did not mediate any of the proposed links.

Research limitations/implications

This study suggests using more long-term debt to tackle insolvency risk in listed non-financial firms of Pakistan. It is also inferred that decisions regarding debt maturity are more crucial than capital structure decisions because insolvency risk is concerned.

Originality/value

This study evaluates the comparative mediating role of the debt maturity and the capital structure. Such role is uncommon in the literature addressing the relationship between governance variables and insolvency risk.

Details

South Asian Journal of Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-628X

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Article
Publication date: 1 June 2021

Bazila Naseer, Haroon Rashid Naik, Syed Zameer Hussain, Tashooq Bhat and Abdul Rouf

Low glycemic index gluten-free cookies from high amylose rice flour were prepared by modifying baking conditions and ingredient composition.

Abstract

Purpose

Low glycemic index gluten-free cookies from high amylose rice flour were prepared by modifying baking conditions and ingredient composition.

Design/methodology/approach

Baking temperature, baking time, and concentration of carboxymethyl cellulose (CMC) were varied between 170 and 190° C, 12–25 min, and 0.2–1%, respectively, using central composite rotatable design. The developed cookies were packed in metalized polyester pouches and stored under ambient conditions for a period of 90 days.

Findings

Width and bulk density of cookies increased significantly (p < 0.05) with an increase in baking temperature, while thickness, baking loss and yield decreased with an increase in baking temperature. Puffiness increased predominantly with the increase in the concentration of CMC. Design expert predicted baking temperature of 185° C, baking time of 22 min, and 0.8% concentration of CMC as desirable conditions for the development of gluten-free cookies from rice flour. Cookies developed after following optimized conditions recorded dietary fiber of 4.66%, resistant starch (RS) content of 7.20% and predicted glycemic index (pGI) of 44.60. RS, pGI, moisture, water activity, free fatty acids and peroxide value increased significantly, whereas hardness and overall acceptability decreased during storage.

RPractical implications

Gluten-free (GF) foods are in high demand globally due to the prevalence of celiac disease. Rice lacks gluten protein, and thus, can serve as a potential raw material for the development of GF cookies. In the present study, the ingredient modification and freezing interventions during baking were found to be crucial if the development of low GI gluten-free cookies having good RS content is targeted. Optimized GF cookies prepared via technological intervention and packed in metalized polyester were shelf stable for up to 3 months under ambient conditions. Furthermore, resistant starch content was enhanced while the predicted glycemic index was decreased during storage. Adoption of baking conditions and CMC level optimized in the present study can help to develop shelf-stable GF bakery products for people suffering from comorbidities like celiac disease and diabetes.

Originality/value

Resistant starch content was enhanced while predicted glycemic index was decreased during storage of gluten-free cookies prepared from high amylose rice flour. The developed cookies can be a complementary diet to people suffering from comorbidities like celiac disease and diabetes.

Details

British Food Journal, vol. 123 no. 12
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 26 November 2019

Mushtaq Beigh, Syed Zameer Hussain, Tahiya Qadri, Bazila Naseer, Tariq Raja and Haroon Naik

Keeping in view the diabetes status that has affected about 415 million people globally and is the leading cause of death in many countries along with therising demand for…

Abstract

Purpose

Keeping in view the diabetes status that has affected about 415 million people globally and is the leading cause of death in many countries along with therising demand for low Glycemic Index (GI) foods, the purpose of this paper is to optimize the extrusion process for the development of low GI snacks from underutilized crops like water chestnut and barley.

Design/methodology/approach

The extrusion parameters (screw speed and barrel temperature), feed moisture and water chestnut flour, barley flour proportion, were varied and their effects on system and product responses (specific mechanical energy, water absorption index, water solubility index, bulk density, expansion ratio and breaking strength) were studied.

Findings

All the system and product responses were significantly affected by independent variables. Response surface and regression models were established to determine the responses as function of process variables. Models obtained were highly significant with high coefficient of determination (R2=0.88). The optimum processing conditions obtained by numerical optimization for the development of snacks were 90°C barrel temperature, 300 rpm screw speed, 14 per cent feed moisture and WCF-to-BF ratio as 90:10. Shelf life studies confirmed that the developed snacks can be safely stored in HDPE bags for a period of six months under ambient conditions.

Originality/value

Water chestnut and barley flour did not blend till date for extrusion cooking. Such snacks shall be a viable food option for diabetic people and can act as laxative due to high fibre and β-glucan content from barley.

Details

British Food Journal, vol. 122 no. 1
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 4 May 2018

Jiang Wei, Zahid Hussain Hulio and Haroon Rashid

The purpose of this paper is to analyze wind characteristics and their effects on wind turbine components and energy generation at the candidate site.

Abstract

Purpose

The purpose of this paper is to analyze wind characteristics and their effects on wind turbine components and energy generation at the candidate site.

Design/methodology/approach

The methodology covered the detailed investigation of wind characteristics using Weibull k and c parameters and standard deviation at 30 m above the ground level (AGL). The wind shear coefficient and air density were also studied. The weight model was developed to determine the effects on wind turbine components and energy generation. At last, an economic assessment was carried out to determine the pre- and post-effects of the weight model on the cost of energy per kilowatt-hour.

Findings

The mean standard deviation, Weibull k parameter and Weibull c parameter were found to be 2.157, 2.617 and 6.087 m/s, respectively, at 30 m for a period of a year. The mean wind shear coefficient was found to be 0.176 for a year. The calculated results showed that site-specific midrange and amplitude force were 40.95 per cent and 37.75 per cent on wind turbine mechanical components, respectively. The average rise in force and drop in energy was found to be 35.50 per cent and 47.55 per cent, respectively. The lift coefficient, drag coefficient and pitching moment considering values (a, 0.1 and 0.2) showed an increase in force on wind turbine components that resulted in a drop in energy. The cost assessment results showed that the cost of energy was increased from US$0.032/kWh to 0.0466/kWh for wind turbine A.

Practical implications

An accurate determination of the weight factor is necessary for near-reality assessment of wind energy yield and rise of force on the wind turbine. The results paved the way for site-specific design optimization of wind turbines.

Originality/value

The study contributes to the site-specific wind characteristic-based weight model to determine the effects of wind loads on wind turbine components and energy generation and compared with the specified design standard. The lift coefficient, drag coefficient and pitching moment coefficient show a rise in the force while considering the weight factor values. The results show that the site has the potential to generate energy at the lowest cost per kilowatt-hour, but it needs wind turbine design adjustments according to site-specific wind characteristics. If site-specific wind characteristics are considered, it would lead to maximum energy generation and high reliability of wind turbine components.

Details

International Journal of Energy Sector Management, vol. 12 no. 3
Type: Research Article
ISSN: 1750-6220

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Case study
Publication date: 26 November 2014

Umer Hussain

Operational Management, Strategic Management and Marketing Management.

Abstract

Subject area

Operational Management, Strategic Management and Marketing Management.

Study level/applicability

The case can be taught in introductory marketing courses and management and organizational policy course and in advanced level in promotion, distribution channels, marketing research, consumer behavior and brand management courses at graduate level. Importance of market and technological research; first mover advantage and disadvantages in new market segment; importance of competition in a market; use of PESTL analysis before pursuing for any segment; types of growth strategies which could be used that is Broad base or Narrow base; how company uses marketing mix strategy; and how managers make decision in dynamic environment (contingency theory approach).

Case overview

This case study relates to a real-life situation the data was collected from primary and secondary sources between 2012 and 2013. The case is of a company Pakistan Accumulators (PAL), having less than 18 years of experience, has been able to grow successfully in the dynamic environment of Pakistan. The decline of the private businesses in Pakistan due to the energy crisis has popped up a new need of power generation alternative equipment in the country. PAL, which is a privately owned company, suppliers of automotive batteries, Uninterruptable Power System (UPS) batteries, lead acid batteries and rechargeable batteries has been able to manage the growth of 20 per cent per year. In this case study, we have highlighted only one market segment of the company that is of UPS batteries, we have focused on what is the future prospect of this particular segment, its attractiveness. Also, the area of focus was the new market segments which can be targeted by the company. Basic issues of the case study: calculation of the market segment value of UPS industry; identification and solution of different challenges faced by PAL in the dynamic Pakistani market (contingency theory); recognition of different future growth prospects for PAL.

Expected learning outcomes

The basic objective of this case is to enhance the analytical and qualitative skills of the students by giving them the real-life perspective of a company working successfully in country like Pakistan which is facing economic and political crises. This case can also be used for understanding the problems of third-world markets and how company can pursue successfully in the long–term.

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. 4 no. 6
Type: Case Study
ISSN: 2045-0621

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Article
Publication date: 23 March 2010

Haroon Idrees and Khalid Mahmood

The purpose of this paper is to draw an exact and accurate picture of classification problems being faced by libraries having a reasonable amount of collections on Islam…

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Abstract

Purpose

The purpose of this paper is to draw an exact and accurate picture of classification problems being faced by libraries having a reasonable amount of collections on Islam. Different classification systems have been developed during the last two centuries to organize library materials. Where these systems provided libraries with better solution for organization of materials, the systems have also some limitations. Religious materials are one of the areas where these systems could not satisfy a reasonable number of libraries. The libraries that have rich collections on Islam are also facing such problems. This study has been conducted with the aim of addressing this problem.

Design/methodology/approach

The study comprises a precise review of literature relevant to this problem, along with the collection and analysis of data from such libraries from all the main cities of Pakistan. The data have been collected using the interview technique.

Findings

The review of literature and empirical data collected for this study show that the libraries are facing problems regarding the classification of materials where there are rich collections on Islam. The standard classification systems have not provided proper place and enumeration to Islamic topics in their schemes. There is no standard or uniform practice among the libraries to classify materials on Islam. Different libraries are using different systems, which has resulted placement of same materials at different locations. There is no coordination among libraries having rich collections on Islam for some common plan of action to resolve the problem in hand. No work on automated classification has been done in Pakistan so far and this is the area that needs working on in the future.

Research limitations/implications

The paper focusses on materials in libraries in one country only, however highlights issues relevant to other Islamic countries in organizing such materials.

Originality/value

The paper discusses an area of professional concern that has been discussed widely in Islamic countries, but only in a limited fashion outside of Islamic countries. Thus the paper should be of interest to researchers and practioners interested in cataloging theory.

Details

Library Review, vol. 59 no. 3
Type: Research Article
ISSN: 0024-2535

Keywords

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Article
Publication date: 1 July 2014

Subhash Abhayawansa and Mohammad Azim

The purpose of this paper is to provide an understanding of the intellectual capital (IC) reporting practices of the Bangladeshi pharmaceutical industry, one of the most…

Abstract

Purpose

The purpose of this paper is to provide an understanding of the intellectual capital (IC) reporting practices of the Bangladeshi pharmaceutical industry, one of the most significant industries to the Bangladeshi economy. It investigates the extent and qualitative characteristics of IC disclosures made by listed pharmaceutical companies in Bangladesh.

Design/methodology/approach

Data are gathered through a content analysis of the 2006 annual reports of 16 pharmaceutical companies quoted on the Dhaka Stock Exchange. The content analysis is performed by IC topic (i.e. categories and subcategories) and three semantic properties of IC disclosure: first, format (i.e. discursive, numerical but non-monetary, numerical-monetary and visual); second, news-tenor (i.e. positive, neutral and negative); and three, time-orientation (i.e. forward-looking, non-time-specific and past-oriented).

Findings

Results suggest a clear awareness among the Bangladeshi pharmaceutical companies of the significance of IC in corporate value creation and a commitment to publicly communicating IC. Some evidence is found of the need to manage stakeholder relationships, and legitimacy and impression management motives underpinning the management's desire to disclose IC. Also, proprietary cost theory explains the variation in the disclosure of types of IC. The Bangladeshi pharmaceutical companies did not adopt a consistent framework for IC reporting. A lack of consistency in reporting IC was also evident as the extent and subcategories of IC disclosures varied among companies. The findings indicate the Bangladeshi pharmaceutical companies may not have properly measured and managed their IC.

Research limitations/implications

There are two main limitations specific to this study. First, it only provides a snapshot of IC disclosure practices of Bangladeshi pharmaceutical companies in 2006. Changes may have taken place since then that would have affected the IC-intensity and IC utilisation of these entities. Second, the study's sample is limited due to its focus on one industry. However, it is representative of the population as it includes more than two-thirds of Bangladeshi pharmaceutical companies. This limitation affects the ability to conduct statistically meaningful analyses for testing any hypotheses relating to IC disclosure.

Originality/value

This is the first study on IC reporting practices of Bangladeshi pharmaceutical companies. Unlike most prior studies on IC disclosure practices, this study measures the quality of disclosures by analysing their semantic properties. The paper highlights the need for building organisational competencies in managing, measuring and reporting IC in Bangladesh.

Details

Asian Review of Accounting, vol. 22 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 30 May 2011

Haroon Idrees

The purpose of this paper is to develop understanding of the problems of classification, to discover the classification practices of libraries with rich collections on…

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Abstract

Purpose

The purpose of this paper is to develop understanding of the problems of classification, to discover the classification practices of libraries with rich collections on Islam cited in the literature, to find the gaps, and to determine the point from which to start work on further development.

Design/methodology/approach

Published and unpublished literature, both print and electronic, that is relevant to the problem was reviewed objectively in the compilation of this paper.

Findings

Standard classification systems lack proper space for materials on Islam for two reasons: less awareness on the part of devisers of the depth and variety of Islamic topics; and their bias and lack of interest in Islam. Different indigenous classification systems and expansions have been developed, using either the original notation or alternative notations. Some systems have been developed without following any standards or logic. This study has revealed a need for empirical study of libraries with rich collections on Islam in order to gain a better understanding of the problem and find an optimal solution.

Research limitations/implications

No empirical field data are included in this study. This is a review of the literature.

Originality/value

The author indicates the current situation of the problem and a potential framework for its solution.

Details

OCLC Systems & Services: International digital library perspectives, vol. 27 no. 2
Type: Research Article
ISSN: 1065-075X

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Article
Publication date: 24 May 2013

Haroon Idrees

Classification systems play a fundamental role in the organization, display, retrieval and access to the knowledge materials in libraries. These systems have served the…

Abstract

Purpose

Classification systems play a fundamental role in the organization, display, retrieval and access to the knowledge materials in libraries. These systems have served the purpose adequately in most of knowledge areas; nevertheless, some grey areas lack proper place and enumeration in these systems. Islamic knowledge is among the areas that have not been properly addressed. The purpose of this paper is to examine this problem and indicate a potential solution.

Design/methodology/approach

This paper expands on the author's earlier research which focused on Pakistan library collections. Empirical data have been collected from 16 LIS scholars who have interest in or expertise on this issue through interviews. Scholars are from Pakistan, India, Malaysia, Iran, Saudi Arabia, Egypt, the UK, the USA and Canada. A review of the literature is also presented.

Findings

A number of approaches have been taken to work around the deficiencies of the standard classification systems when it comes to Islamic knowledge and publications, including indigenous systems and expansions. Details of some of these are presented. A range of possible improvements to existing classification systems was suggested by scholars, and an outline of what is required in a new, independent system is discussed, along with ideas about the best way for this system to be developed.

Originality/value

The paper discusses an area of professional concern that has been discussed widely in Islamic countries, but only in a limited fashion outside of Islamic countries. Thus, the paper should be of interest to researchers and practitioners interested in cataloguing and classification theory.

Details

Library Review, vol. 62 no. 3
Type: Research Article
ISSN: 0024-2535

Keywords

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