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1 – 10 of over 2000Ahmed Jan, Muhammad F. Afzaal, Muhammad Mushtaq, Umer Farooq and Muzammil Hussain
This study investigates the flow and heat transfer in a magnetohydrodynamic (MHD) ternary hybrid nanofluid (HNF), considering the effects of viscous dissipation and radiation.
Abstract
Purpose
This study investigates the flow and heat transfer in a magnetohydrodynamic (MHD) ternary hybrid nanofluid (HNF), considering the effects of viscous dissipation and radiation.
Design/methodology/approach
The transport equations are transformed into nondimensional partial differential equations. The local nonsimilarity (LNS) technique is implemented to truncate nonsimilar dimensionless system. The LNS truncated equation can be treated as ordinary differential equations. The numerical results of the equation are accomplished through the implementation of the bvp4c solver, which leverages the fourth-order three-stage Lobatto IIIa formula as a finite difference scheme.
Findings
The findings of a comparative investigation carried out under diverse physical limitations demonstrate that ternary HNFs exhibit remarkably elevated thermal efficiency in contrast to conventional nanofluids.
Originality/value
The LNS approach (Mahesh et al., 2023; Khan et al., 20223; Farooq et al., 2023) that we have proposed is not currently being used to clarify the dynamical issue of HNF via porous media. The LNS method, in conjunction with the bvp4c up to its second truncation level, yields numerical solutions to nonlinear-coupled PDEs. Relevant results of the topic at hand, obtained by adjusting the appropriate parameters, are explained and shown visually via tables and diagrams.
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Bushra Zulfiqar, Muhammad Arshad Mehmood, Akmal Shahzad Butt and Anum Shafique
This study aims to study the impact of corporate governance (CG) versus ethical investment on the firm performance. It takes into account the firms of Bangladesh, India, and…
Abstract
This study aims to study the impact of corporate governance (CG) versus ethical investment on the firm performance. It takes into account the firms of Bangladesh, India, and Pakistan for the purpose of the study. A composite variable of CG index and environmental, social, and governance (ESG) index is used to test the impact on the firm performance. Separate country wise and overall analysis is obtained. Regression analysis is used to obtain the results. Two measures of performance are used, one is return on assets (ROA) and other is Tobin Q. The findings of the study reveal that there is an impact of corporate governance index (CGI) on firm performance (overall and country wise) whereas ethical investment (EI) has an impact on firm performance when tested overall and no impact when checked for country wise results. The results further show that on country level, increase in CG measures may lead to positive results, but at the macro level, it may lower the performance. On the other hand, at the micro level, ethical finance may not show its impact; however, at the macro level, it has an impact. The study has implications for the investors and policymakers.
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Voicu D. Dragomir and Mădălina Dumitru
The relationships between integrated reporting quality (IRQ) and corporate governance characteristics have been studied extensively, but the results are still inconclusive and…
Abstract
Purpose
The relationships between integrated reporting quality (IRQ) and corporate governance characteristics have been studied extensively, but the results are still inconclusive and, sometimes, contradictory. The purpose of this paper is to systematize the results of previously published studies on the relationship between corporate governance and IRQ.
Design/methodology/approach
This paper uses several complementary theoretical perspectives (agency, stakeholder and signaling theory). The relevant aspects of the corporate governance system are the attributes and composition of the board, the existence of a social responsibility committee, the quality of the audit committee, integrated report assurance and ownership structures. The sample consisted of 61 papers published in top journals between 2015 and 2021. Meta-analytic procedures were applied on bivariate and partial correlations between IRQ and the identified corporate governance characteristics.
Findings
The results confirm that director independence, the existence of a social responsibility committee, institutional ownership and the hiring of a Big 4 auditor are significantly correlated with IRQ. On the other hand, board gender diversity, audit committee independence and dedicated assurance have a positive but nonsignificant impact on IRQ. Chairperson-chief executive officer duality does not seem to impact report quality, while ownership concentration has a negative but nonsignificant impact on IRQ.
Research limitations/implications
Future research can improve the measurement of focal indicators by using a common set of variables for comparability, favoring disaggregate measures of corporate governance and updating the measurement of some indicators. Future research could also propose new indicators in the area of corporate governance and expand the theoretical domain of IRQ research.
Originality/value
The findings emphasize the need to explicitly consider the role of corporate governance structures and arrangements in improving IRQ. Through meta-analysis, the paper aims to provide a comprehensive and generalizable set of findings, suggesting that corporate governance indicators cannot be overlooked as predictors of integrated reporting.
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Ahmed Imran Hunjra, Fazal Muhammad and Saber Sebai
Earnings management (EM) plays a vital role in risk management. This paper aims to investigate the impact of real earning management (REM) on credit risk.
Abstract
Purpose
Earnings management (EM) plays a vital role in risk management. This paper aims to investigate the impact of real earning management (REM) on credit risk.
Design/methodology/approach
This paper measures the credit risk by the expected default frequency of Kealhofer, McQuown and Vasicek model. This paper uses data from 2011 to 2020 of Pakistani manufacturing listed firms. This paper applies the fixed effect to analyze the results and generalized methods of moments to handle the heterogeneity issue.
Findings
This paper finds that the impact of REM on corporate credit risk is positive and significant and that of sales manipulation is negative and significant. This paper also reports similar outcomes of the robustness test using dynamic panel regression.
Originality/value
The findings of this study may help managers to modify the EM strategy to minimize corporate credit risk. Furthermore, the findings of this study are important for investors to enhance their understanding of firms’ accounting information, REM activities and cash flow patterns. It further suggests the manager should consider credit risk as an important factor while practicing REM.
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Virginie Lavoye, Jenni Sipilä, Joel Mero and Anssi Tarkiainen
Virtual try-on (VTO) technology offers an opportunity for fashion and beauty brands to provide enriched self-explorative experiences. The increased popularity of VTOs makes it…
Abstract
Purpose
Virtual try-on (VTO) technology offers an opportunity for fashion and beauty brands to provide enriched self-explorative experiences. The increased popularity of VTOs makes it urgent to understand the drivers and consequences of the exploration of styles in VTO contexts (herein called self-explorative engagement). Notably, little is known about the antecedent and outcomes of the personalized self-explorative experience central to VTOs. This paper aims to fill this knowledge gap.
Design/methodology/approach
An online quasi-experiment (N = 500) was conducted in the context of fashion and beauty VTOs. Participants were asked to virtually try on sunglasses or lipsticks and subsequently answer a questionnaire measuring the key constructs: self-presence (i.e. physical similarity and identification), self-explorative engagement (i.e. exploration of styles in VTO context), brand cognitive processing and brand attitude. The authors analyze the data with structural equation modeling via maximum likelihood estimation in LISREL.
Findings
The experience of self-presence during consumers’ use of VTOs in augmented reality environments has a positive effect on self-explorative engagement. Furthermore, a mediation analysis reveals that self-explorative engagement improves brand attitude via brand cognitive processing. The results are confirmed for two popular fashion and beauty brands.
Originality/value
Grounded in extended self theory, to the best of the authors’ knowledge, this is the first study to show that a realistic VTO experience encourages self-extension via a process starting from the exploration of styles and results in increased brand cognitive processing and more positive brand attitudes. The exploration of styles is enabled by self-presence.
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Heri Sudarsono, Retty Ikawati, Agus Kurnia, Siti Nur Azizah and Muamar Nur Kholid
This study aims to analyze the effect of religiosity (RE), halal knowledge (HK) and halal certification (HC), attitudes, subjective norms and vaccine quality on the Muslim…
Abstract
Purpose
This study aims to analyze the effect of religiosity (RE), halal knowledge (HK) and halal certification (HC), attitudes, subjective norms and vaccine quality on the Muslim community’s intention to use halal vaccines in Indonesia.
Design/methodology/approach
This study involved 725 Muslim respondents in 32 Indonesian provinces. The model used was based on the theory of reasoned action development with the partial least squares structural equation modeling as the data processing tool.
Findings
The study discovered that RE, HK and HC did not affect the intention of Muslims to use halal vaccines. In addition, the MUI (Majelis Ulama Indonesia – Indonesia Council of Ulama) fatwa permitting the use of the AstraZeneca vaccine despite the haram ingredients was considered an excuse for Muslims to administer non-halal vaccines. However, several parties disagreed on the fatwa because the emergency legal standing for its permissibility did not apply to all regions. The reason was that each had different rates of confirmed cases, ranging from high-risk areas to those with zero confirmed Covid-19 cases.
Originality/value
This study examines the Muslim community’s intention toward using halal vaccines in several regions in Indonesia. In addition, this study conducted in-depth interviews as samples in several regions. This study also conducted interviews to determine the public’s views on government obligation about the Covid-19 vaccine. Finally, this study proposes a vaccine to avoid the possibility of controversy over the use of non-halal vaccines.
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Xi Zhang, Tianxue Xu, Xin Wei, Jiaxin Tang and Patricia Ordonez de Pablos
As a kind of knowledge-intensive team coordinated across physical distance, it is necessary to construct a meta-knowledge driven transactive memory system (TMS) for the knowledge…
Abstract
Purpose
As a kind of knowledge-intensive team coordinated across physical distance, it is necessary to construct a meta-knowledge driven transactive memory system (TMS) for the knowledge management of distributed agile team (DAT). This study aims to explore the comprehensive antecedents of TMS establishment in DATs and considers how TMS establishment is affected by herding behavior under the artificial intelligence (AI)-related knowledge work environment that emerges with technology penetration.
Design/methodology/approach
The data derived from 177 students of 52 DATs in a well-known Chinese business school, which were divided into 26 traditional knowledge work groups and 26 AI-related task groups to conduct a random comparative experiment. The ordinary least squares method was used to analyze the conceptual model and ANOVA was used to examine the differences in herding behavior between the control groups (traditional knowledge work DATs) and treatment groups (DATs engaged in AI-related knowledge work).
Findings
The results showed that knowledge diversity, professional knowledge, self-efficacy and social system use had significantly positive effects on the establishment of TMS. Interestingly, the authors also find that herding behavior may promote the process of establishing TMS of the new team, and this effect will be more significant when AI tasks are involved in team knowledge work.
Originality/value
By exploring the comprehensive antecedents of the establishment of TMS, this study provided a theoretical basis for knowledge management of DATs, especially in AI knowledge work teams. From a practical perspective, when the DAT is involved in AI-related knowledge works, managers should appropriately guide the convergence of employees’ behaviors and use the herding effects to accelerate the establishment of TMS, which will improve team knowledge sharing and innovation.
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Hei-Chia Wang, Army Justitia and Ching-Wen Wang
The explosion of data due to the sophistication of information and communication technology makes it simple for prospective tourists to learn about previous hotel guests'…
Abstract
Purpose
The explosion of data due to the sophistication of information and communication technology makes it simple for prospective tourists to learn about previous hotel guests' experiences. They prioritize the rating score when selecting a hotel. However, rating scores are less reliable for suggesting a personalized preference for each aspect, especially when they are in a limited number. This study aims to recommend ratings and personalized preference hotels using cross-domain and aspect-based features.
Design/methodology/approach
We propose an aspect-based cross-domain personalized recommendation (AsCDPR), a novel framework for rating prediction and personalized customer preference recommendations. We incorporate a cross-domain personalized approach and aspect-based features of items from the review text. We extracted aspect-based feature vectors from two domains using bidirectional long short-term memory and then mapped them by a multilayer perceptron (MLP). The cross-domain recommendation module trains MLP to analyze sentiment and predict item ratings and the polarities of the aspect based on user preferences.
Findings
Expanded by its synonyms, aspect-based features significantly improve the performance of sentiment analysis on accuracy and the F1-score matrix. With relatively low mean absolute error and root mean square error values, AsCDPR outperforms matrix factorization, collaborative matrix factorization, EMCDPR and Personalized transfer of user preferences for cross-domain recommendation. These values are 1.3657 and 1.6682, respectively.
Research limitation/implications
This study assists users in recommending hotels based on their priority preferences. Users do not need to read other people's reviews to capture the key aspects of items. This model could enhance system reliability in the hospitality industry by providing personalized recommendations.
Originality/value
This study introduces a new approach that embeds aspect-based features of items in a cross-domain personalized recommendation. AsCDPR predicts ratings and provides recommendations based on priority aspects of each user's preferences.
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Lufthia Sevriana, Erie Febrian, Mokhamad Anwar and Yudi Ahmad Faisal
In Indonesia, the Islamic Economics and Finance Sector is growing rapidly, but the literature on Islamic financial literacy is still minimal. This study aims to show research…
Abstract
Purpose
In Indonesia, the Islamic Economics and Finance Sector is growing rapidly, but the literature on Islamic financial literacy is still minimal. This study aims to show research opportunities with the theme of Islamic financial literacy, especially inclusive Islamic financial planning through bibliometric analysis of Scopus and connected papers.
Design/methodology/approach
A comma separated value (CSV) file containing more than 2,000 references meta data was used for analysis on Vos Viewer in the period of 1963–2020. The grouping of network visualization maps is done using six keywords, namely, “Financial Literacy,” “Financial Inclusion,” “Islamic Financial Literacy,” “Financial Planning,” “Personal Finance” and “Household Finance.”
Findings
The findings complement the keywords that are generally used as references in the formation of theories regarding inclusive Islamic financial planning. After combining the “ris” file from the connected paper, the most used terms are financial knowledge, financial education, financial behavior, financial decision-making process, financial inclusion, risk sharing and financial discourse.
Originality/value
The proportion which planned to be applied in Indonesia will differentiate the inclusive Islamic financial planning framework from what has been done before. This study outlines the basis of the relevant literature review in the theme of Islamic financial literacy research, especially inclusive Islamic financial planning.
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Hamada Abdelwahab, Fatimah A.M. Al-Zahrani, Ali A. Ali, Ammar Mahmoud and Long Lin
This paper aims to synthesize new screen-printing ink formula based on new derivatives of azo thiadiazol disperse dyes and evaluate their characteristics after being printed on…
Abstract
Purpose
This paper aims to synthesize new screen-printing ink formula based on new derivatives of azo thiadiazol disperse dyes and evaluate their characteristics after being printed on polyester fabric substrates.
Design/methodology/approach
New dispersed dyes based on 1, 3, 4-Thiadiazole derivatives (dyes 1 and 2) were prepared and confirmed by different analyses, infrared (IR), mass and nuclear magnetic resonance (NMR) spectroscopy, and then formulated as colored materials in the screen-printing ink formulations. Printing pastes containing the prepared dyestuffs and other ingredients were used for printing polyester using screen-printing or traditional printing. The characteristics of printed polyester fabric substrates were measured by color measurements such as a*, b*, L*, C*, E, Ho, R% and color strength, as well as light, washing, crock and alkali perspiration fastness, and finally, the depth of penetration was evaluated.
Findings
The prepared 1, 3, 4-Thiadiazole derivatives (dyes 1 and 2) were obtained from the reaction of 5,5’-(1,4-phenylene)bis(1,3,4-Thiadiazole-2-amine) with resorcinol and m-toluidine as a coupling component. The suitability of the prepared dyestuffs for silk screen-printing on polyester fabrics has been investigated. The prints obtained from a formulation containing dye 1 possess high color strength as well as good overall fastness properties if compared to those obtained using dye 2.
Practical implications
The method of synthesis of the new dyestuffs and screen-printing ink provides a simple and practical solution to prepare some new heterocyclic disperse azo dyes, and they are formulated in the screen-printing inks for printing on a polyester fabric substrate.
Originality/value
The prepared disperse dyes based on 1,3,4-Thiadiazole derivatives (dyes 1 and 2) could be used in textile printing of polyester on an industrial scale.
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