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The integrity of heritage and landscape hinges on protection and restoration policies. Such policies are implemented through the determination of buffer zones that most of them are mainly based on the self-absorbed view, which isolates cultural sites from the community, instead of the more inclusive perception-based view. This study used perceptions as a base in identifying buffer zones in Anahita Temple, in comparison with previous study.

Accordingly, two parallel and qualitative methods were implemented. First, the site inventory approach was used to determine physical buffer zone, and then historical and temporal perceptions were used to determine a perception-based one. In addition, integrated buffer zone was defined based on two approaches. Finally, the participatory importance and performance analysis were proposed in order to conservation strategies formulation.

The results indicated that a physical buffer zone isolates the historical site from its landscape, thereby presenting challenges. By contrast, constructing a perception-based one not only maintains the integrity of the landscape but also creates correspondence between the landscape and people's mental map of the site.

Maintaining the site's integrity is expected to encourage participation from the local community and fuel more effective conservation efforts but it also introduces challenges given the need to impose new regulations.

Despite various studies on role of perception in Historical Landscape, less attention has been paid to the role of perception in definition of heritage buffer zone. Therefore, the main goal is to develop a framework to determine the buffer zone of heritage sites by providing a sample.

This study aims to examine the effect of the main corporate governance characteristics on compliance with accounting and auditing organisation for Islamic financial institutions’ (AAOIFI) governance standards’ (GSs) disclosure requirements by Islamic banks (IB) that adopt AAOIFIs’ standards in Bahrain, Qatar, Jordan, Oman, Syria, Sudan, Palestine and Yemen.

The sample consists of 486 bank-year observations from 2009 to 2017.

The findings reveal that compliance with AAOIFIs’ GSs’ disclosure requirements is positively influenced by the audit committee (AC) independence, AC’s accounting and financial expertise and industry expertise, auditor industry specialisation, IB’s size and IB’s listing status. On the other hand, it is negatively influenced by the ownership concentration.

This study has only examined compliance with AAOIFI’s GSs’ disclosure requirements and has focussed on one major sector of the Islamic financial institutions (which is IB).

The findings are useful for various groups of preparers and users of IBs’ annual reports such as academics and researchers, accountants, management of IBs and some organisations.

While the study of the AAOIFIs’ standards has grown contemporary with considerable contributions from scholars, however, the majority of these studies are descriptive in nature. Indeed, the existing literature that has explored the determinants of compliance with AAOIFI’s standards is in the early research stage. To the best of the knowledge, there is a paucity of empirical research testing this issue.

Due to the Coronavirus 2019 (COVID-19) pandemic, education has been disrupted right from kindergarten to University. Globally, states are advocating for online learning. The COVID-19 pandemic had led to the closure of universities and it was not clear how long this would last. e-Learning was crucial. Lecturers were asked to complete their syllabuses and continue to teach and administer tests remotely. So far, there is a dearth of information on how Kenya’s higher education responded to the pandemic through online learning. This qualitative study utilized online platforms (zoom and Skype) for interviews. This study employed a constructivist approach to explore the faculty officials’ perception of online learning in Kenya’s institutions of higher education. Approximately 45 faculty officials from public universities were involved in this study. The study was carried out in three public universities in Western Kenya. The participants argued that online education was beneficial and primarily promoted online research and enabled them to connect with other practitioners in the global community. There were challenges associated with online learning for instance unreliable internet. This study’s results are hoped to inform the ministry of education and higher learning policies on making online effective and efficient to both the students and the lecturers. This will also be a fairer spring-ball for Kenya toward the realization of Vision 2030.

The purpose of this study is to determine the impact of job security on doctors’ retention, with job satisfaction and job embeddedness as the mediators. In doing so, the authors seek to contribute to the existing literature by providing additional empirical evidence on the links between job security, job satisfaction, job embeddedness and employee retention by using social exchange theory.

An empirical study was conducted on doctors working in public hospitals in Pakistan. Data from selected public hospitals were collected using semi-structured questionnaires. The simple random sampling method was applied for participant selection and partial least squares-structural equation modelling was used for data analysis purposes.

The findings confirmed the direct and mediation relationships. Thus, all of this study’s hypotheses are supported. The results indicate that job security can improve doctors’ retention. Further, job satisfaction and job embeddedness play crucial roles in mediating the direct relationship.

This study elaborates job security in health-care sector of Pakistan and also provides empirical evidence of the antecedents and mediators of doctors’ intention to continue working in the health-care industry.

The purpose of this paper is to achieve high‐performance aerofoils that enable delayed stall conditions and achieve high lift to drag ratios.

The unsteady Reynolds averaged Navier‐Stokes equations are employed in conjunction with a shear stress transport (κ‐ω) turbulence model. A control equation is designed and implemented to determine the temporal response of the actuator. A rotating element, in the form of an actuator disc, is embedded on the leading edge of NACA 0012 aerofoil, to inject momentum into the wake region. The actuator disc is rotated at different angular speeds, for angles of attack (α) between 00 and 240.

Phenomena such as flow separation, wake vortices, delayed stall, wake control, etc. are numerically investigated by means of streamlines, streaklines, isobars, etc. Streamwise and cross‐stream forces on the aerofoil are obtained. The influence of momentum injection parameter (ξ) on the fluid flow patterns, and hence on the forces acting on the streamlined body are determined. A synchronization‐based coupling scheme is designed and implemented to achieve annihilation of wake vortices. A delayed stall angle resulted with an attendant increase in maximum lift coefficient. Due to delay and/or prevention of separation, drag coefficient is also reduced considerably, resulting in a high‐performance lifting surface.

The practicality of momentum injection principle requires both wide ranging and intensive further studies to move forward beyond the proof of concept stage.

Determination of forces and moments on an aerofoil is of vital interest in aero‐dynamic design. Perhaps, runways of the future can be shorter and/or more pay load can be carried by an aircraft, for the same stall speed.

The paper describes how a synchronization‐based coupling scheme is designed and implemented along with the RANS solver. Furthermore, it is tested to verify the dynamic adaptability of the wake vortex annihilation for NACA 0012 aerofoils.

The study attempts to develop a multi-product multi-period (MPMP) aggregate production plan (APP) to fulfill the customers' demand in terms of throughput and lead time for achieving market competence.

This research proposes an integrated Fuzzy analytical hierarchy process (FAHP), multi-objective linear programming (MOLP), and simulation approach. Initially, FAHP is used to select the essential objectives a firm desires to achieve. Adopting the MOLP, an APP is formulated for the firm under study. Later, the simulation model of a firm is created in a discrete-event simulation (DES) software Arena© to evaluate the applicability of the proposed APP. A comparative analysis of the manufacturing performance levels (namely throughput, lead time, and resource utilization) achieved through the implication of an existing production plan and proposed APP is conducted further.

The findings from the study depict that the proposed MOLP-based APP can satisfy the customers' requirement (namely throughput and lead time) and improve the level of resource utilization compared with the firm's existing production plan.

The proposed research facilitates researchers and practitioners to understand the process of developing MOLP-based MPMP APP and analyzing its applicability through simulation technique to be utilized for developing APP at their firm.

An integrated FAHP-MOLP-simulation framework is the novel contribution to the literature on production planning. It can be extended to solve strategic, tactical, and operational problems in different domains like service, healthcare, supply chain, logistics, and project management.

The purpose of this study paper is to identify and prioritize the factors affecting the knowledge flow in high-tech industries.

This research is applied in terms of purpose and descriptive-survey in terms of data collection method. This research has been done in a qualitative–quantitative method. In the qualitative part, due to the nature of the data in this study, expert interviews have been used. The sample studied in this research includes 35 managers and expert professors with experience in the field of knowledge management working in universities and high-tech industries who have been selected by the method of snowball. In the quantitative part, the questionnaire tool and DANP multivariate decision-making method have been used.

In this study, a multicriteria decision-making technique using a combination of DEMATEL and ANP (DANP) was used to identify and prioritize the factors affecting the knowledge flow in high-tech industries. In this study, the factors affecting the knowledge flow, including 8 main factors and 31 subfactors, were selected. Human resources, organizational structure, organizational culture, knowledge communication, knowledge management tools, knowledge characteristics, laws, policies and regulations and financial resources were effective in improving knowledge flow, respectively.

By studying the research, it was found that the study area is limited, and the previous work has remained at the level of documentation and little practical use has been done. In previous research, the discussion of knowledge flow has not been very open, and doing incomplete work causes limited experiences and increases cost and time wastage, and parallel work may also occur. Therefore, to complete the knowledge management circle and fully achieve the research objectives, as well as to make available and transfer the experiences of people working in this field and also to save time and reduce costs, the contents and factors of previous models have been counted. It is designed for high-tech industries, a model for the flow of knowledge.

This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.

In this study, auditor industry specialization and tenure were used as proxies for auditor characteristics. The client business strategy was measured using the resource allocation index method. Finally, discretionary accruals are used to assess financial reporting quality. This study includes 1,450 firm-year observations and 145 companies listed on the Tehran Stock Exchange (TSE) over a ten-year period from 2011 to 2020. The research hypotheses were analyzed using a multivariate regression model and panel data.

The results show that auditor industry specialization increases financial reporting quality. This relationship improves when the client's business strategy deviates from the industry–normal strategy. The research findings state that auditor tenure has a positive association with financial reporting quality, and this relationship is strengthened when the company's business strategy deviates from the normal industry strategy.

The findings of this study provide important evidence for investors, firm management, and auditing firms. Investors must consider the auditor characteristics when selecting companies listed on the TSE. Managers of Iranian companies are advised to consider the auditor's characteristics when choosing an audit firm to increase financial reporting quality. Audit firms should evaluate their business strategies in audit planning to increase the quality of financial reporting.

To the best of the authors’ knowledge, this is the first empirical study to examine the relationship between auditor characteristics and the financial reporting quality in the emerging capital market by considering the clients' business strategy.