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Article
Publication date: 20 September 2023

Abdelhafid Benamraoui, Tantawy Moussa and Mostafa Hussien Alsohagy

This paper aims to investigate the disparity and compliance of information disclosures in Islamic banks (IBs). Specifically, the research examines IBs’ compliance with Sharia…

Abstract

Purpose

This paper aims to investigate the disparity and compliance of information disclosures in Islamic banks (IBs). Specifically, the research examines IBs’ compliance with Sharia disclosure requirements.

Design/methodology/approach

To determine the extent of disclosures and compliance with Islamic business principles, content analysis is applied to the annual reports of a sample of IBs from 11 countries. A comprehensive reporting framework has also been developed to assess the transparency and compliance of IBs with Islamic business principles. Institutional theory and core Islamic principles are used to inform the study and its findings.

Findings

The results reveal that IBs demonstrate limited transparency on the key Sharia compliance issues, and there is a wide variation in the level of reporting across the countries studied. Moreover, the authors find that IBs located in the single integrated regulatory framework (RF) countries disclose more information, followed by those located in dual RF countries and then those located in Islamic RF countries.

Originality/value

This study presents a unique and comprehensive framework to assess the areas of Sharia disclosure by IBs and provides a conceptual rationing for the actual level of IBs’ Sharia reporting. This study also fills a significant gap in the literature, as most studies in this field are based on a single-country study. The results are deemed of direct relevance to IBs’ managers, investors, policymakers, regulators and the wider public, particularly in the Muslim world.

Details

Accounting Research Journal, vol. 36 no. 4/5
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 19 June 2023

Mohamed Mousa, Doaa Althalathini and Hala Abdelgaffar

This paper aims to explore how female academics use cronyism to cope with the lack of emancipative support resulting from their intense teaching and research duties, poor…

Abstract

Purpose

This paper aims to explore how female academics use cronyism to cope with the lack of emancipative support resulting from their intense teaching and research duties, poor representation at senior administrative levels and their exhausting familial commitments.

Design/methodology/approach

Qualitative semi-structured interviews were conducted with 32 female academics working full-time at four public universities in Egypt.

Findings

The findings showed that the low action resources (considering their unreasonable teaching loads, research requirements and supervision engagements), emancipative values (the unfair representation of female academics at senior administrative levels) and civic entitlement (universities not serious about promoting gender equality) are perceived by female academics as a lack of empowerment that necessitates their adoption of cronyism as their main coping strategy. Moreover, in male-dominated societies, female academics who do not have the power to shape their work-related status tend to use undesirable behaviours such as cronyism to mitigate the negative consequences of the shocks they encounter.

Originality/value

This paper contributes by filling a gap in human resources management in which empirical studies on the relationship between cronyism, emancipation and career shocks have been limited so far.

Details

Asia-Pacific Journal of Business Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-4323

Keywords

Abstract

Purpose

This paper aim to propose a methodological mapping approach for the evaluation of dissertations and theses of graduate programs in the area of environmental sciences in Brazil in relation to the UN sustainable development goals (SDGs).

Design/methodology/approach

The research is characterized as exploratory with qualitative/quantitative approach. The proposed model was developed as a computational algorithm with a pilot being adopted as a professional master in national network for teaching in environmental sciences (ProfCiAmb) comprising associated courses from nine Brazilian public universities. 230 dissertations completed between 2018 and 2020 were analyzed.

Findings

A total of 266 correlations were identified between the texts and descriptors of each SDG. Correlation values between 0.100 (minimum value – Vmin) and 0.464 (maximum value – Vmax) were observed. SDG 4 – Quality Education (Vmax = 0.399) and SDG 6 – Drinking Water and Sanitation (Vmax = 0.464) were those with the highest correlation values, followed by SDG 3 – Health and Well-Being (Vmax = 0.299) and SDG 17 – Partnerships and Means of Implementation (Vmax = 0.249).

Practical implications

The construction of the computational algorithm provided consistent quantitative analyses with potential to contribute to the improvement of the multidimensional evaluation of graduate studies, as well as to support public policies related to teaching and research and strategic planning of the programs.

Originality/value

The relevance of this study lies in the creation of a model that involves the creation of metrics and tools regarding the impact of graduate studies on society.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 7
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 27 June 2023

Hasan Kazak

The purpose of this study is to provide quantitative information about the development of Islamic financial management literature. For this purpose, it is aimed to draw attention…

Abstract

Purpose

The purpose of this study is to provide quantitative information about the development of Islamic financial management literature. For this purpose, it is aimed to draw attention to the development of this field by revealing the literature gap in the field of Islamic financial management.

Design/methodology/approach

In this study, the document analysis method is used and the Web of Science (WOS) site is used to obtain the desired data. The time range of the study covers the years 1980–2023/January. The results obtained from the scans were analyzed by the bibliometric analysis method. The data obtained within the scope of the study are classified and analyzed using the VOSviewer program, which is one of the many software developed for scientific mapping analysis. The obtained data are presented in a certain order with the visual mapping method.

Findings

In the analyses made, bibliometric analysis based on document review and including the subject of “Islamic financial management” in the WOS database between the relevant years has not been used in any study, which points to an important gap in the literature. However, 3,022 studies on “Financial management” and 1,830 studies on “Islamic finance” have been identified. Although there is no data on “Financial Management”, the subjects of “Islamic finance” and “Financial management” related to the subject have been evaluated in terms of countries, the most publishing organizations, authors, publications and word–word groups, using the bibliometric analysis method, as well as making numerical and visual evaluations. These studies show that an infrastructure to include the subject of “Islamic financial management” has not been formed in the literature.

Practical implications

This study points to an important gap in the literature. The subjects of “Islamic finance” and “Financial management” have been sufficiently covered in the literature separately. By combining this knowledge with new studies there appears an environment where original studies on the subject of “Islamic financial management” can be made and this study is aimed to shed light on this virgin area.

Originality/value

In the literature bibliometric analysis based on document review including the subject of “Islamic financial management” has not been used in any study. To the best of the author’s knowledge this study is the first in the literature to address the related issue and with it an important gap in the literature has been identified and an important case that will be a source for future studies has been revealed.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 29 May 2023

Jawad Raza, Mohsin Raza, Tahir Mustaq and Muhammad Imran Qureshi

The purpose of this paper is to study the thermal behavior of radial porous fin surrounded by water-base copper nanoparticles under the influence of radiation.

Abstract

Purpose

The purpose of this paper is to study the thermal behavior of radial porous fin surrounded by water-base copper nanoparticles under the influence of radiation.

Design/methodology/approach

In order to optimize the response variable, the authors perform sensitivity analysis with the aid of response surface methodology (RSM). Moreover, this study enlightens the applications of artificial neural networks (ANN) for predicting the temperature gradient. The governing modeled equations are firstly non-dimensionalized and then solved with the aid of Runge–Kutta fourth order together with the shooting method in order to guess the initial conditions.

Findings

Numerical results are analyzed and presented in the form of tables and graphs. This study reveals that the temperature of the fin is decreasing as the wet porous parameter increases (m2) and the temperature for 10% concentration of nanoparticles are higher than 5 and 1%. Physical parameters involved in the study are analyzed and processed through RSM. It is come to know that sensitivity of temperature gradient to radiative parameter (Nr) and convective parameter (Nc) is positive and negative to dimensionless ambient temperature (θa). Furthermore, after ANN training it can be argued that the established model can efficiently be used to predict the temperature gradient over a radial porous fin for the copper-water nanofluid flow.

Originality/value

To the best of our knowledge, only a few attempts have been made to analyze the thermal behavior of radial porous fin surrounded by copper-based nanofluid under the influence of radiation and convection.

Details

Multidiscipline Modeling in Materials and Structures, vol. 19 no. 4
Type: Research Article
ISSN: 1573-6105

Keywords

Article
Publication date: 22 October 2021

Azadeh Sagheb, Esra’a Alrashydah and Ehsan Vafaeihosseini

With increased populations and movement of people worldwide, traffic emissions will lead to an increase in carbon dioxide emissions, which is one of the greenhouse gases. This…

175

Abstract

Purpose

With increased populations and movement of people worldwide, traffic emissions will lead to an increase in carbon dioxide emissions, which is one of the greenhouse gases. This will increase outdoor air pollution and other environmental risks that will impact people's health and livelihood, crops, as well as the built environment such as architecture, buildings and other structures. Few studies have been devoted to addressing the effect of air pollution on historic buildings. However, there is no specific study on the impact of traffic-related emissions.

Design/methodology/approach

A thorough analysis has been conducted in selecting eight historic districts (HDs) among all of 31 located within the city of San Antonio. Motor Vehicle Emission Simulator (MOVES) software has been utilized to process the data collected from the average annual daily traffic (AADT) and vehicle operational speeds and evaluate the amounts of emissions for each HD.

Findings

MOVES outcomes showed that HDs are under the threat of deterioration caused by traffic emissions. Therefore, transportation and environmental planners need to implement sustainable solutions to reduce the impact of CO2 emissions on HDs and, ultimately, historic buildings.

Originality/value

This study will help policymakers plan a better course of action for the future conditions associated with the increased traffic volumes. It is also beneficial for the developers, preservationists, architects and all other stakeholders willing to preserve the history of a country.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 13 no. 4
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 7 July 2023

A. Zeeshan, Muhammad Imran Khan, R. Ellahi and Zaheer Asghar

This study aims to model the important flow response quantities over a shrinking wedge with the help of response surface methodology (RSM) and an artificial neural network (ANN)…

Abstract

Purpose

This study aims to model the important flow response quantities over a shrinking wedge with the help of response surface methodology (RSM) and an artificial neural network (ANN). An ANN simulation for optimal thermal transport of incompressible viscous fluid under the impact of the magnetic effect (MHD) over a shrinking wedge with sensitivity analysis and optimization with RSM has yet not been investigated. This effort is devoted to filling the gap in existing literature.

Design/methodology/approach

A statistical experimental design is a setup with RSM using a central composite design (CCD). This setup involves the combination of values of input parameters such as porosity, shrinking and magnetic effect. The responses of skin friction coefficient and Nusselt number are required against each parameter combination of the experimental design, which is computed by solving the simplified form of the governing equations using bvp4c (a built-in technique in MATLAB). An empirical model for Cfx and Nux using RSM and ANN adopting the Levenberg–Marquardt algorithm based on trained neural networks (LMA-TNN) is attained. The empirical model for skin friction coefficient and Nusselt number using RSM has 99.96% and 99.99% coefficients of determination, respectively.

Findings

The values of these matrices show the goodness of fit for these quantities. The authors compared the results obtained from bvp4c, RSM and ANN and found them all to be in good agreement. A sensitivity analysis is performed, which shows that Cfx as well as Nux are most affected by porosity. However, they are least affected by magnetic parameters.

Originality/value

This study aims to simulate ANN and sensitivity analysis for optimal thermal transport of magnetic viscous fluid over shrinking wedge.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 33 no. 10
Type: Research Article
ISSN: 0961-5539

Keywords

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