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Article
Publication date: 5 December 2022

Azam Najafgholinejad

This study aims to evaluate the usability and information architecture of the digital library (DL) website of the National Library and Archives of Iran (NLAI).

Abstract

Purpose

This study aims to evaluate the usability and information architecture of the digital library (DL) website of the National Library and Archives of Iran (NLAI).

Design/methodology/approach

This applied study used an exploratory mixed method, card sorting. Data were collected by interviewing, observation, usability test and card sorting. By interviewing users about problems of the DL, eight tasks were predefined and users’ problems in the path were identified. Their satisfaction of the tasks and the usability rates were measured via a questionnaire. Card sorting was done to inform on the information organization of the website elements. The study population included all users of the DL of the NLAI in two groups: ten initiator users (public users) and ten expert users (librarians). SPSS was used for analysing the usability test quantitative data. MaxQda was applied for analysing interview-driven qualitative data. Qualitative content analysis, categorization (data organization and grouping) and determining main and secondary codes were applied as well. The sort optimal application was used for analysing card sorting data in the form of similarity matrix and dendrogram. For validating qualitative findings, triangulation was used. The internal reliability of the used questionnaire amounted to a = 0.87

Findings

Regarding the assigned tasks, new initiator users by consuming 367.67 s for registering and new expert users by consuming 403 s spent the most time. Task 2 ranked first in being incomplete among 40% of initiator users and Task 3 ranked first by 30% of incompleteness. Expert users had more unsuccessful attempts. Task 5 with the mean rate of 3.35 and Task 8 with the mean rate of 2.25 were the most difficult and the easiest tasks, respectively. Some usability components were rated lower than the moderate point. Only 30% of initiator users and 10% of expert users were satisfied with the website. A total of 12 categories and 452 codes were identified as main problems of the DL. The problems related to a vague perception of concepts and labels with 90 repetitions and digital source display with six repetitions ranked as the first and the last problems in working with the DL, respectively. The sort optimal package produced the card sorting results as a matrix similarity and a dendrogram. Card sorting reflected some changes in organizing information items. Interviews after card sorting emerged some new groups to be included, such as links to other digital libraries, shared databases in the organization and frequently asked questions.

Originality/value

The library’s website should be designed in a manner so that it can satisfy users with different traits. As the information technologies are increasingly developing, the importance of such a design increases for better service provision and effective competition.

Details

The Electronic Library, vol. 41 no. 1
Type: Research Article
ISSN: 0264-0473

Keywords

Article
Publication date: 15 September 2023

Iman Harymawan, Fiona Vista Putri, Melinda Cahyaning Ratri and Mohammad Nasih

A company needs to use auditing procedures to ensure the reliability of financial statements while also providing transparency to stakeholders. The extent of risk associated with…

Abstract

Purpose

A company needs to use auditing procedures to ensure the reliability of financial statements while also providing transparency to stakeholders. The extent of risk associated with the company depends on the directors’ involvement in its daily operations. This paper aims to study the relationship between busy chief executive officers (CEOs) and audit fees.

Design/methodology/approach

This study uses 1,037 data samples from companies listed on the Indonesia Stock Exchange from 2010 until 2018. It adopts the ordinary least squares method to test the hypothesis. Furthermore, this study performs robustness tests, such as propensity score matching (PSM) and Heckman’s two-stage least square tests (Heckman, 1979), to address the endogeneity issues.

Findings

This study finds that the appearance of a busy CEO in a company will significantly increase the audit fee. It also concludes that a long tenure of a busy CEO will substantially weaken the positive relationship between the CEO and the audit fee. However, this study discovers that, in a company with a busy CEO, a monitoring mechanism through the independent commissioner and risk management committee will only help to maximize the firm’s practical risk evaluation a little. This result is robust because the PSM and Heckman tests display consistent results, so it is free from endogeneity issues.

Practical implications

This study is valuable for theoretical and practical development in Indonesia. Due to the minimum regulation about multiple positions on boards in Indonesia, the shareholders must be aware of the need to choose a board with more skill and commitment to improve the position of the company. This result also warns the C-level of the company to pay more attention to its risk-monitoring process to make it more effective and efficient.

Originality/value

Indonesia is one of the countries that have implemented the two-tier governance system. With the minimum regulation about multiple directorships in Indonesia, this study offers new insights into how a busy CEO will be related to the audit outcomes.

Details

Accounting Research Journal, vol. 36 no. 6
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 13 June 2023

Mohammad Farhan Shaikh and Nallasivam K

In this study, a finite element model of a box-girder bridge along with the railway sub-track system is developed to predict the static behavior due to different combinations of…

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Abstract

Purpose

In this study, a finite element model of a box-girder bridge along with the railway sub-track system is developed to predict the static behavior due to different combinations of the Indian railway system and free vibration responses resulting in different natural frequencies and their corresponding mode shapes.

Design/methodology/approach

The modeling and evaluation of the bridge and sub-track system were performed using non-closed form finite element method (FEM)-based ANSYS software.

Findings

From the analysis, the worst possible cases of deformation and stress due to different static load combinations were determined in the static analysis, while different natural frequencies were determined in the free vibrational analysis that can be used for further analysis because of the dynamic effect of the train vehicle.

Research limitations/implications

The scope of the current investigation is confined to the structure's static and free vibration analysis. However, this study will help the designers obtain relevant information for further analysis of the dynamic behavior of the bridge model.

Originality/value

In static analysis, the maximum deformation of the bridge deck was found to be 10.70E-03m due to load combination 5, whereas the maximum natural frequency for free vibration analysis is found to be 4.7626 Hz.

Details

Multidiscipline Modeling in Materials and Structures, vol. 19 no. 5
Type: Research Article
ISSN: 1573-6105

Keywords

Article
Publication date: 20 August 2020

Mohsin Shahzad, Ying Qu, Abaid Ullah Zafar, Saif Ur Rehman and Tahir Islam

Enhancing green innovation for corporate sustainability is one of the recent issues globally. Knowledge management has been determined as a core factor that hamstrings green…

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Abstract

Purpose

Enhancing green innovation for corporate sustainability is one of the recent issues globally. Knowledge management has been determined as a core factor that hamstrings green innovation. The existing literature was limited to expose the importance of the knowledge management process for corporate sustainable performance. Thus, this paper aims to examine the role of the knowledge management process for corporate sustainable performance with the integration of green innovation and organizational agility following the resource-based view theory.

Design/methodology/approach

Cross-sectional design was used in this study. Data were gathered through convenience sampling from 475 respondents of multinational manufacturing corporations of Pakistan, analyzed by using structural equation modeling.

Findings

This study revealed that the knowledge management process and its all constructs (acquisition, dissemination and application) lead toward green innovation; further, green innovation influences corporate sustainable performance and its all constructs (environment, economic and social). Green innovation partially mediates the association between the knowledge management process and corporate sustainable performance. Besides, organizational agility has a positive effect on green innovation and corporate sustainable performance but was not found moderating these relations. The study educates that organizations investing in innovative technologies and adopting greener strategies are not only adequate for achieving sustainable performance, soft issues such as knowledge management and organizational agility but also important factors in the current knowledge base economy.

Originality/value

This study is an attempt to examine the previously undiscovered multi-dimensional relationships among the knowledge management process, green innovation, organizational agility and corporate sustainable performance. The presence of a positive correlation among these constructs was observed, proving the conceptual framework for this study.

Details

Journal of Knowledge Management, vol. 24 no. 9
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 22 March 2023

Ismail Khan, Ikram Ullah Khan, Mohammad Jasim Uddin, Safeer Ullah Khan and Jahanzeb Marwat

Given the relative importance of the Shari’ah supervisory boards (SSBs) in Islamic banks’ (IBs’) performance, this study aims to examine the impact of SSB diversity on IBs’…

Abstract

Purpose

Given the relative importance of the Shari’ah supervisory boards (SSBs) in Islamic banks’ (IBs’) performance, this study aims to examine the impact of SSB diversity on IBs’ performance from the stakeholders’ perspective in the context of Pakistan.

Design/methodology/approach

Random-effects model and generalized method of moment are used to investigate the impact of SSB diversity on IBs’ performance across a panel data of 22 Islamic banks in Pakistan from 2005 to 2020 inclusive.

Findings

The findings of this study show that SSB size, SSB relevant educational background diversity, bank’s size and bank’s stability have a positive impact on IBs’ performance. In contrast, SSB age, nationality and cross-membership diversities have a negative impact on IBs’ performance. Moreover, SSB gender, tenure and general educational diversities have no significant impact on IBs’ performance.

Research limitations/implications

SSB diversity and IBs practices are different across different jurisdictions. This study is conducted on IBs in Pakistan because of data constraints; thus, the results of this study may not be generalizable to other countries' IBs.

Practical implications

In structuring the SSBs’ framework, the regulatory authorities and policymakers should consider mandating an ideal SSB size and hiring relevant qualified members with low cross-membership to improve IBs' performance. Thus, the structure potentially attracts Muslim stakeholders, enhances their satisfaction and improves IBs' performance.

Social implications

Having diversified members in the SSB, IBs equally benefit both individual and group stakeholders in society. Diversity in SSB members enhances IBs' performance and the social welfare of various stakeholders in society.

Originality/value

To the best of the authors' knowledge, this is the first empirical research that examines comprehensively the impact of SSB structural and demographic diversities on IBs' performance in the context of Pakistan. This paper contributes to the unique Shari’ah governance structure in the context of Pakistan. Additionally, this study may serve to assist IBs’ stakeholders in better comprehending the SSB practices of IBs in Pakistan.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 1
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 12 February 2018

Ridoan Karim and Imtiaz Mohammad Sifat

This paper aims to provide a comparative discussion on silence as a misrepresentation in contractual obligations between common law and Islamic law. The objective of this paper is…

Abstract

Purpose

This paper aims to provide a comparative discussion on silence as a misrepresentation in contractual obligations between common law and Islamic law. The objective of this paper is to – from a legal pluralism point of view – highlight the contrasts between the two traditions and provide recommendations for best practices to achieve fairness and equity among the contracting parties. While common law does not treat silence as conscious misrepresentation, in Islamic law, silence does not constitute affirmative will. This has repercussions for the contracting parties because if future disputes arise, the aggrieved party in Islamic law reserves the option to rescind or nullify the contract – an opportunity not afforded by common law. We have discussed and analyzed the implementations of the different contractual terms, such as fraud, misrepresentation, trickery and deception in relation with Islamic law principles and common law practices. This research is an effort to draw the attention for further development in both Islamic law and common law practices on contractual obligation. The notion of misrepresentation – subset of a broader gamut of fraud – is arguably nebulous in Islamic literature as well. We delve into these nuances and provide examples both from common law and Islamic law precedents and provide recommendations for reform in both traditions.

Design/methodology/approach

This paper operates under qualitative methodological framework and uses secondary sources for analysis. Sources include journal databases, review of cases, classical/medieval Islamic scripts, etc.

Findings

This paper provides a general comparative study between common law’s principle and practice and Islamic law’s principle to forge a better understanding of fine-tuning existing practice and contribute to the debate on determining the best practices to unify international trade and custom exercise. Common law principle, obviously, holds a historical and traditional reputation as those principles are derived from long years of practice and judicial interpretation. Such historical legal system should accommodate fresh ideas in their repertoire and welcome novel ideas which would positively influence its own practice. This paper affords the freedom to the reader to interpret which general principle is acceptable in terms of contractual obligation.

Originality/value

Previous works exist on the issue of misrepresentation. However, those are mostly explanations of fraud and deceit in Islamic law or common law. The treatment of silence as affirmative will is seldom touched upon. To the authors’ knowledge, this is the first attempt at contrasting the treatment of silence in common and Islamic law. They have also advocated pluralistic practices and argued for legal reform whereby both traditions can benefit from each other.

Details

International Journal of Law and Management, vol. 60 no. 1
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 15 August 2016

Sulaiman Lujja, Mustafa Omar Mohammad, Rusni Bt. Hassan and Umar A. Oseni

In 2014, Islamic finance assets are estimated to have exceeded US$2 trillion with over 100 products and an annual growth of over 20.7 per cent, across more than 76 countries, most…

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Abstract

Purpose

In 2014, Islamic finance assets are estimated to have exceeded US$2 trillion with over 100 products and an annual growth of over 20.7 per cent, across more than 76 countries, most of which are members of the Organization of Islamic Cooperation (OIC). Despite this remarkable market expansion, numerous OIC members such as Uganda are yet to fully adopt this unique financial system because of regulatory constraints. Thus, the purpose of this paper is to examine the extent to which Uganda can benchmark the Malaysian experience and best practices to overcome the regulatory challenges in introducing Islamic Banking.

Design/methodology/approach

This exploratory study adopts qualitative research methods through documentary review to elicit relevant information from the existing laws in Uganda that would accommodate the Islamic Banking system. Interpretive analysis and analytical methods are used to analyze data.

Findings

The Malaysian experience and best practices of Islamic Banking regulation need to be benchmarked by regulators. Relevant laws which require some amendments include section 37(a) and 38(1) of the Financial Institutions Act 2004 and section 29(3)(a) of the Bank of Uganda Act 2000. Similarly, tax legislation needs amendments to ensure a level playing field for Islamic finance and conventional finance products.

Originality/value

This is one of the earliest studies on models of Islamic Banking regulation suitable for adoption in Uganda. This study contributes to literature on how other jurisdictions (especially those with less regulatory prudence) could regulate Islamic Banking in a dual banking system jurisdiction.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 9 no. 3
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 4 October 2021

Syed Moudud-Ul-Huq, Kawsar Ahmed, Mohammad Ashraful Ferdous Chowdhury, Hafiz M. Sohail, Tanmay Biswas and Faisal Abbas

This study aims to investigate the relationship between capital regulation and risk-taking behavior (financial stability) concerning the impacts of the recent global (COVID-19…

Abstract

Purpose

This study aims to investigate the relationship between capital regulation and risk-taking behavior (financial stability) concerning the impacts of the recent global (COVID-19) crisis and diverse ownership structure.

Design/methodology/approach

The analysis uses an unbalanced panel data set from 32 commercial banks of Bangladesh for 2000–2020. The authors use the two-step system generalized method of moments and three-stage least squares to produce the study outcomes.

Findings

The robust results reveal that the relationship between capital regulation and risk (financial stability) is negative (positive) and bi-directional. More significantly, COVID-19 makes banks fragile and demands more capital to absorb risk. However, the effect of COVID-19 is heterogeneous when the authors consider ownership structure. Among the diverse ownership styles, Islamic and active shareholding show their controlling wheel on capital regulation and risk-taking aptitude (financial stability) during the global (COVID-19) crisis. In normal economic conditions, private banks and minority active shareholding can be a good determinant for capital regulation and risk (financial stability). On the other hand, state-owned and large banks have been found as less capitalized and highly risky.

Originality/value

This study is the pioneer in exploring capital regulation and risk toward the recent global (COVID-19) crisis.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 15 no. 2
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 20 January 2020

Mohammad Selim and M. Kabir Hassan

This paper aims to examine how a central bank (CB) can act as a lender of last resort (LOLR) for both Islamic and conventional interest-based banks by pursuing a Qard-al-Hasan…

Abstract

Purpose

This paper aims to examine how a central bank (CB) can act as a lender of last resort (LOLR) for both Islamic and conventional interest-based banks by pursuing a Qard-al-Hasan (QH)-based monetary policy (MP).

Design/methodology/approach

The role of the CB as LOLR under QH-based MP and its effects on major macroeconomic variables, including deposits, loan creation and aggregate expenditures, are examined on theoretical grounds by using the aggregate output and aggregate expenditure model under the framework of Islamic MP.

Findings

When the CB acts as LOLR by pursuing QH-based MP, it automatically empowers Islamic banks (IBs) by providing access to borrowing funds from the CB on a QH basis. As a result, IBs will not be required to hold billions of dollars as liquid assets against liquidity risks. Thus, the lending capacity of IBs will increase and deposit expansion, loan creation and aggregate expenditures in the economy will all expand. This will in turn increase real GDP and employment while reducing the unemployment rate.

Originality/value

This is the first paper to analyze CBs acting as LOLR for both IBs and conventional interest-based banks by pursuing a QH-based MP, thus providing equal opportunities and equal access to borrowing facilities from the CB, along with equal partnership and fair competition for all and absolutely no discrimination to anyone. The LOLR service to all banks under QH-based MP will unveil a new horizon of opportunities where all financial institutions are expected to thrive. IBs will escape the constraints of the constant fear of liquidity risks and find a level-playing field.

Details

Journal of Islamic Accounting and Business Research, vol. 11 no. 2
Type: Research Article
ISSN: 1759-0817

Keywords

Content available
Book part
Publication date: 12 November 2018

Catherine McGlynn and Shaun McDaid

Abstract

Details

Radicalisation and Counter-Radicalisation in Higher Education
Type: Book
ISBN: 978-1-78756-005-5

21 – 30 of 85