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A novel method for modelling permanent magnets is investigated based on numerical approximations with rational functions. This study aims to introduce the AAA algorithm and other recently developed, cutting-edge mathematical tools, which provide outstandingly fast and accurate numerical computation of potentials and vector fields.

First, the AAA algorithm is briefly introduced along with its main variants and other advanced mathematical tools involved in the modelling. Then, the analysis of a circular Halbach array with a one-pole pair is carried out by means of the AAA-least squares method, focusing on vector potential and flux density in the bore and validating results by means of classic finite element software. Finally, the investigation is completed by a finite difference analysis.

AAA methods for field analysis prove to be strikingly fast and accurate. Results are in excellent agreement with those provided by the finite element model, and the very good agreement with those from finite differences suggests future improvements. They are also easy programming; the MATLAB code is less than 200 lines. This indicates they can provide an effective tool for rapid analysis.

AAA methods in magnetostatics are novel, but their extension to analogous physical problems seems straightforward. Being a meshless method, it is unlikely that local non-linearities can be considered. An aspect of particular interest, left for future research, is the capability of handling inhomogeneous domains, i.e. solving general interface problems.

The authors use cutting-edge mathematical tools for the modelling of complex physical objects in magnetostatics.

The purpose of this paper is to investigate the nonsimultaneous impact of three impactors with spherical tip on the response of a low-velocity impact on a beam.

In this research, the third-order shear deformation theory of the beam with hyperbolic shear-strain function is used. Hamilton’s principle is applied to derive the motion equations. To simulate nonsimultaneous impacts, by using the Hertz nonlinear contact law, the contact of the impactors with different times is simulated. Comparisons with other articles are carried out in the one impactor form.

In the parametric study, the histories of the contact force and displacement of the beam are investigated in the presence of only one impactor in the center of the beam and also in the presence of three impactors, one in the center of the beam and the other two around the first impactor with a delay. One of the important and noteworthy points is that the presence of two impactors with a delay causes the maximum contact force and contact time to decrease and the maximum displacement of the beam center to increase.

The original point of this paper is what is the difference between the impact response of one projectile and three nonsimultaneous projectiles on the beam.

The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More specifically, this study aims to explore the association between principles-based accounting standards and audit pricing and between principles-based accounting standards and the likelihood of receiving a going concern opinion.

The study uses an advanced machine-learning method to understand the role of principles-based accounting standards in predicting audit fees and going concern opinion. The study also uses multiple regression models defining audit fees and the probability of receiving going concern opinion. The analyses are complemented by additional tests such as economic significance, firm fixed effects, propensity score matching, entropy balancing, change analysis, yearly regression results and controlling for managerial risk-taking incentives and governance variables.

The paper provides empirical evidence that auditors charge less audit fees to clients whose financial statements are more principles-based. The finding suggests that auditors perceive financial statements that are principles-based less risky. The study also provides evidence that the probability of receiving a going-concern opinion reduces as firms rely more on principles-based standards. The finding further suggests that auditors discount the financial numbers supplied by the managers using rules-based standards. The study also reveals that the degree of reliance by a US firm on principles-based accounting standards has a negative impact on accounting conservatism, the risk of financial statement misstatement, accruals and the difficulty in predicting future earnings. This suggests potential mechanisms through which principles-based accounting standards influence auditors’ risk assessments.

The authors recognize the limitation of this study regarding the sample period. Prior studies compare rules vs principles-based standards by focusing on the differences between US generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) or pre- and post-IFRS adoption, which raises questions about differences in cross-country settings and institutional environment and other confounding factors such as transition costs. This study addresses these issues by comparing rules vs principles-based standards within the US GAAP setting. However, this limits the sample period to the year 2006 because the measure of the relative extent to which a US firm is reliant upon principles-based standards is available until 2006.

The study has major public policy suggestions as it responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US Securities and Exchange Commission (SEC), to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the International Accounting Standards Board (IASB) Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks such as climate change.

The study has major public policy suggestions because it demonstrates the value of principles-based standards. The study responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US SEC, to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information as business transactions and investor needs continue to evolve globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the IASB Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks like climate change. The study fills the gap in the literature that auditors perceive principles-based financial statements as less risky and further expands the literature by providing empirical evidence that the likelihood of receiving a going concern opinion is increasing in the degree of rules-based standards.

Recently, there has been a shift toward the embodied energy assessment of buildings. However, the impact of material service life on the life-cycle embodied energy has received little attention. We aimed to address this knowledge gap, particularly in the context of the UAE and investigated the embodied energy associated with the use of concrete and other materials commonly used in residential buildings in the hot desert climate of the UAE.

Using input–output based hybrid analysis, we quantified the life-cycle embodied energy of a villa in the UAE with over 50 years of building life using the average, minimum, and maximum material service life values. Mathematical calculations were performed using MS Excel, and a detailed bill of quantities with >170 building materials and components of the villa were used for investigation.

For the base case, the initial embodied energy was 57% (7390.5 GJ), whereas the recurrent embodied energy was 43% (5,690 GJ) of the life-cycle embodied energy based on average material service life values. The proportion of the recurrent embodied energy with minimum material service life values was increased to 68% of the life-cycle embodied energy, while it dropped to 15% with maximum material service life values.

The findings provide new data to guide building construction in the UAE and show that recurrent embodied energy contributes significantly to life-cycle energy demand. Further, the study of material service life variations provides deeper insights into future building material specifications and management considerations for building maintenance.

Exposure to a public health threat of significant proportions made current models inadequate to explain the failure phenomenon in small businesses. Hence, the need to reimagine the phenomenon. Borrowing from the principles of biology, this study extended theoretical and empirical perspectives on the failure phenomenon by unpacking its constituent elements and the measurement metrics using the regeneration lens.

Based on a cohort tracked over time, the study estimated the survival probabilities of small and medium-scale enterprises (SMEs) with and without regeneration using the Kaplan–Meier method. The study investigated the factors that predict enterprise regenerative capacity using the multivariate Cox proportional hazard ratios.

Rates of interruption in business activity, by month, ranged between 0% and 18% during the follow-up period. True mortality rates hovered between 0% and 4% over the same period. Over three in five SMEs that experienced interruption in business activity without ceasing operations regenerated at some point in time during the follow-up period. The survival probabilities beyond the follow-up period were 0.85 and 0.44 with and without regeneration effects, respectively. Fresh capital injection (+), the introduction of new/improved processes or products/services (+), perceived business outlook (+) and the presence of debt (−) influenced the capacity to regenerate.

The cohort was followed for only six months. There is a need to continue interrogating the failure phenomenon in other contexts over longer periods using the regeneration lens. Bringing on board academia, financial institutions and other SME-related ecosystem players will be strategic.

The approach provides a more nuanced understanding of the life and well-being of enterprises under conditions of disruption. Improving the precision and validity of failure-related statistics enhances their utility in policy and remediation-related discussions.

The results did not show significant differences in SME mortality rates between male and female-owned enterprises. The results provide further evidence that the failure phenomenon is ungendered. As such, financial institutions and the SME ecosystem at large must eliminate perceptual gender biases in the financing and other support to SMEs.

The study used the principles of biology to reimagine the failure phenomenon in small businesses. The approach breathes life into entrepreneurship research and policy.

This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR with an explicit focus on the Islamic perspective of CSR, Islamic models of CSR, CSR practices in conventional and Islamic banks, and the consequences of CSR to Islamic banks. This chapter's main contribution lies in considering the current CSR literature from a Shari'ah perspective. Likewise, it identifies gaps in the current literature and suggests potential areas for future research. This chapter attempts to improve the understanding of how Islamic banks integrate social responsibility into their operations. The insights from this chapter are helpful to practitioners and academic scholars in Islamic finance, accounting, and CSR. This chapter emphasizes the importance of incorporating Islamic values and principles into CSR practices and encourages further research and investigation in this area.

This study aims to analyze lean wastes for the poultry sector in Turkey and link lean tools to this study, focusing on identifying each lean waste that affects poultry production and proposing solutions for preventing these lean wastes in the sector. The proposed solutions aim to improve processes by suggesting different lean tools and their applications for the poultry sector.

The study consists of two different applications. First, the waste relationship matrix (WRM) was created to reveal the relationship between seven lean wastes and their importance order. Then, after determining lean tools for eliminating lean wastes, the optimum weight ranking and consistency ratio of the most suitable lean tools were calculated for these wastes and ranked with the best-worst method (BWM).

Results showed that overproduction is the most critical waste that impacts other wastes, followed by defect waste. Due to the nature of the sector, these wastes not only result in economic loss for the company but also in food waste and loss and issues related to animal welfare. Furthermore, the Kaizen approach and 5S implementation are the methods to eliminate these wastes. Detailed discussion on the link between lean tools and lean wastes is provided for the poultry sector.

This is the first study that theoretically and empirically identifies the potential lean waste affecting the poultry sector and provides lean tools for eliminating these wastes. Sector-specific explanations and discussions are presented in the study to show the applicability of lean approaches in the poultry sector to eliminate waste. In addition, this study is the first to integrate the WRM and BWM.

This study focused on exploring the performance factors (PFs) that impact Infrastructure Sanitation Projects (ISSPs) in the construction sector. The aim was twofold: firstly, to identify these crucial PFs and secondly, to develop a robust performance model capable of effectively measuring and assessing the intricate interdependencies and correlations within ISSPs. By achieving these objectives, the study aimed to provide valuable insights into and tools for enhancing the efficiency and effectiveness of sanitation projects in the construction industry.

To achieve the study's aim, the methodology for identifying the PFs for ISSPs involved several steps: extensive literature review, interviews with Egyptian industry experts, a questionnaire survey targeting industry practitioners and an analysis using the Relative Importance Index (RII), Pareto principle and analytic network process (ANP). The RII ranked factor importance,  and Pareto identified the top 20% for ANP, which determined connections and interdependencies among these factors.

The literature review identified 36 PFs, and an additional 13 were uncovered during interviews. The highest-ranked PF is PF5, while PF19 is the lowest-ranked. Pareto principle selected 11 PFs, representing the top 20% of factors. The ANP model produced an application for measuring ISSP effectiveness, validated through two case studies. Application results were 92.25% and 91.48%, compared to actual results of 95.77% and 97.37%, indicating its effectiveness and accuracy, respectively.

This study addresses a significant knowledge gap by identifying the critical PFs that influence ISSPs within the construction industry. Subsequently, it constructs a novel performance model, resulting in the development of a practical computer application aimed at measuring and evaluating the performance of these projects.

Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE disclosure and promotion.

This paper is based on the resource dependence and upper echelons theories. For a sample of the 100 largest cities in Canada, a mixed methodology is used to code and analyze data and test the hypotheses.

Municipal councillors’ education and experience related to the environment or sustainability are both likely to affect CE disclosure, and their sector membership (public or private) moderates the relationship between CE disclosure and councillors’ experience. This experience may be reinforced by membership in the private sector, which has applied CE principles more extensively than the public sector has. Municipal councils with a greater number of councillors from the private sector appear to perform better in matters of transparency and to disclose more CE information on their public websites.

Municipalities could use the findings to foster their transition to CE by implementing a CE-related training plan for their councillors. A CE-dedicated section on their websites could improve transparency and inform and educate residents about CE.

The public sector could learn from the private sector’s best practices regarding CE.

This paper contributes to the literature by providing empirical evidence of the transparency and engagement of municipalities toward CE. The authors extend the resource dependence and upper echelons theories to a new context, that of public organizations.

This study aims to investigate the comparative importance of factors influencing the customer shift behavior from conventional to Islamic banking for consumer finance in Pakistan.

First, a comprehensive analysis of the existing literature was conducted to identify a broad range of factors related to customer shift behavior. Through an expert sampling, 14 essential factors were chosen for further investigation. Second, a questionnaire was developed using the analytical hierarchy process (AHP). This questionnaire was then distributed among customers who had previously been using conventional banking services but had made a shift toward Islamic banking. The purpose of this questionnaire was to gather data and insights regarding their motivations and decision-making process behind the shift, and a sample 215 customers are taken in the study.

The results of AHP depicts that the religiosity is a most important factor influencing customers to shift from conventional to Islamic banking, and the second most important factor is pricing. The other subsequent important factors are reputation of the bank, marketing and promotion, service quality, behavior of banks staff, Shariah compliance, management, convenience, fastness and charges/fees. Whereas documentation, ambiance and recommendation are found least important factors to patronize Islamic banking.

The study recommends Islamic banks to create awareness, concentrating on religious factor to have a greater impact on growth of Islamic banking and shrinking of conventional banking. Further, it suggests Islamic banks to apply Shariah-recommended approach of doing business, to help community in best possible way and to launch differentiated marketing techniques to attract customers. It also proposes regulatory authorities to provide facilitation to Islamic banking business by providing level playing field similar to conventional banking, tax equality and conversion of public financing from conventional banking to Islamic banking.

The originality of this study lies in its comprehensive analysis of factors influencing consumer shift behavior from conventional to Islamic banking in the context of consumer finance in Pakistan. By using the AHP, the study provides a structured approach to understanding the relative importance of these factors. This is the uniqueness of the paper that it applies the AHP for the analysis. Furthermore, the study offers practical implications for Islamic banks and regulatory authorities to effectively address and capitalize on this consumer shift trend.