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1 – 10 of 379Nurulhuda Abd Rahman, Muhammad Nazmul Hoque, Muhamad Rahimi Osman and Norazam Mastuki
This paper aims to provide insight on internal Shariah audit change process in Islamic banking institution using sociology of translationin and the identification of specific…
Abstract
Purpose
This paper aims to provide insight on internal Shariah audit change process in Islamic banking institution using sociology of translationin and the identification of specific Islamic legal maxim (ILM).
Design/methodology/approach
This paper gathered findings using qualitative approach where a single case study was selected. The study began with a preliminary study to assist the selection of the case study and later two phases of interviews done at the institution selected as the case study.
Findings
This paper has provided insights into the internal Shariah audit practices change using sociology of translation that incorporated ILM as the basis to strengthen the Islamic banking operations by achieving maqasid al-Shariah (MS). The findings of this paper provide distinguished insight on internal Shariah audit change process and ILM. The significance of this study is that a new contribution through exploring the viewpoints of the perception that satisfying the minimum legal requirements of Shariah compliance may not be sufficient for proper Shariah audit in IBIs. Therefore, the existence of ILM within a change process serves as a basis for best practices to be able to achieve MS through the means (wasa’il) used in realising IBIs’ objectives.
Originality/value
The application of ILM to internal Shariah audit change process that would guide Muslim auditors to be in line with Islamic principles. This paper focuses on the application of ILM to the Shariah audit practices changes as ILM embodied ethical value to the general concept of maslahah (well-being) under MS in the period of post-COVID-19.
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Helena I.B. Saraiva, Maria do Céu Alves, Vítor M.S. Gabriel and Sanjaya Chinthana Kuruppu
The purpose of this paper is to examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the…
Abstract
Purpose
The purpose of this paper is to examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the United Nations Sustainable Development Goal (UN SDG) 6 – Clean Water and Sanitation – within the Portuguese water utilities sector.
Design/methodology/approach
A novel research design is adopted, using actor network theory (ANT) as a broad approach to frame the study. ANT emphasizes the importance of ever-evolving networks of relationships and how concepts such as the BSC are just as important in structuring social practice. A set of expert interviews was conducted with stakeholders in the water utilities sector in Portugal, which led to the iterative development of a context-relevant BSC proposal and associated indicators.
Findings
A novel BSC architecture to achieve UN SDG 6 is proposed through a unique engagement between professionals and academics. The BSC, and the specific definition of indicators for an entire sector (water), contribute to bridging business processes with the common good to improve life and planetary conditions. Ultimately, the study discusses how the technical aspects of accounting can be enhanced to achieve social and moral imperatives. The paper also reflects on the limitations of broadening existing technical practices.
Originality/value
There is a burgeoning literature on how organizations are engaging with the UN SDG agenda. However, there is a dearth of studies on how management control systems are currently addressing, or can potentially contribute to measuring and managing specific UN SDGs such as Clean Water and Sanitation. This study makes a unique contribution to the literature by developing a novel BSC solution to SDG 6 measurement and management using a novel practitioner-led approach. Ultimately, our study highlights how accounting can be broadened to enhance technical practices while also serving a moral and social purpose.
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Wenqi Zhang, Zhenbao Liu, Xiao Wang and Luyao Wang
To ensure the stability of the flying wing layout unmanned aerial vehicle (UAV) during flight, this paper uses the radial basis function neural network model to analyse the…
Abstract
Purpose
To ensure the stability of the flying wing layout unmanned aerial vehicle (UAV) during flight, this paper uses the radial basis function neural network model to analyse the stability of the aforementioned aircraft.
Design/methodology/approach
This paper uses a linear sliding mode control algorithm to analyse the stability of the UAV's attitude in a level flight state. In addition, a wind-resistant control algorithm based on the estimation of wind disturbance with a radial basis function neural network is proposed. Through the modelling of the flying wing layout UAV, the stability characteristics of a sample UAV are analysed based on the simulation data. The stability characteristics of the sample UAV are analysed based on the simulation data.
Findings
The simulation results indicate that the UAV with a flying wing layout has a short fuselage, no tail with a horizontal stabilising surface and the aerodynamic focus of the fuselage and the centre of gravity is nearby, which is indicative of longitudinal static instability. In addition, the absence of a drogue tail and the reliance on ailerons and a swept-back angle for stability result in a lack of stability in the transverse direction, whereas the presence of stability in the transverse direction is observed.
Originality/value
The analysis of the stability characteristics of the sample aircraft provides the foundation for the subsequent establishment of the control model for the flying wing layout UAV.
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This chapter first reviews the central banks' two key remits, monetary stability and financial stability, and examines how they will be affected either directly or indirectly by…
Abstract
This chapter first reviews the central banks' two key remits, monetary stability and financial stability, and examines how they will be affected either directly or indirectly by the emerging challenges relating to walled gardens, shadow banking, singleness of the money, customers' data rights, artificial intelligence (AI) ethics, cybersecurity and financial exclusion. This chapter will then review three possible areas of responses that the central banks might take to address the emerging challenges: (1) regulations, (2) promotion of open digital infrastructures and (3) central banks' capabilities upgrade. This chapter will then review possible tools that the central banks might use to implement actions in those three key areas.
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Ali Doostvandi, Mohammad HajiAzizi and Fatemeh Pariafsai
This study aims to use regression Least-Square Support Vector Machine (LS-SVM) as a probabilistic model to determine the factor of safety (FS) and probability of failure (PF) of…
Abstract
Purpose
This study aims to use regression Least-Square Support Vector Machine (LS-SVM) as a probabilistic model to determine the factor of safety (FS) and probability of failure (PF) of anisotropic soil slopes.
Design/methodology/approach
This research uses machine learning (ML) techniques to predict soil slope failure. Due to the lack of analytical solutions for measuring FS and PF, it is more convenient to use surrogate models like probabilistic modeling, which is suitable for performing repetitive calculations to compute the effect of uncertainty on the anisotropic soil slope stability. The study first uses the Limit Equilibrium Method (LEM) based on a probabilistic evaluation over the Latin Hypercube Sampling (LHS) technique for two anisotropic soil slope profiles to assess FS and PF. Then, using one of the supervised methods of ML named LS-SVM, the outcomes (FS and PF) were compared to evaluate the efficiency of the LS-SVM method in predicting the stability of such complex soil slope profiles.
Findings
This method increases the computational performance of low-probability analysis significantly. The compared results by FS-PF plots show that the proposed method is valuable for analyzing complex slopes under different probabilistic distributions. Accordingly, to obtain a precise estimate of slope stability, all layers must be included in the probabilistic modeling in the LS-SVM method.
Originality/value
Combining LS-SVM and LEM offers a unique and innovative approach to address the anisotropic behavior of soil slope stability analysis. The initiative part of this paper is to evaluate the stability of an anisotropic soil slope based on one ML method, the Least-Square Support Vector Machine (LS-SVM). The soil slope is defined as complex because there are uncertainties in the slope profile characteristics transformed to LS-SVM. Consequently, several input parameters are effective in finding FS and PF as output parameters.
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Yanchao Sun, Jiayu Li, Hongde Qin and Yutong Du
Autonomous underwater vehicle (AUV) is widely used in resource prospection and underwater detection due to its excellent performance. This study considers input saturation…
Abstract
Purpose
Autonomous underwater vehicle (AUV) is widely used in resource prospection and underwater detection due to its excellent performance. This study considers input saturation, nonlinear model uncertainties and external ocean current disturbances. The containment errors can be limited to a small neighborhood of zero in finite time by employing control strategy. The control strategy can keep errors within a certain range between the trajectory followed by AUVs and their intended targets. This can mitigate the issues of collisions and disruptions in communication which may arise from AUVs being in close proximity or excessively distant from each other.
Design/methodology/approach
The tracking errors are constrained. Based on the directed communication topology, a cooperative formation control algorithm for multi-AUV systems with constrained errors is designed. By using the saturation function, state observers are designed to estimate the AUV’s velocity in six degrees of freedom. A new virtual control algorithm is designed through combining backstepping technique and the tan-type barrier Lyapunov function. Neural networks are used to estimate and compensate for the nonlinear model uncertainties and external ocean current disturbances. A neural network adaptive law is designed.
Findings
The containment errors can be limited to a small neighborhood of zero in finite time so that follower AUVs can arrive at the convex hull consisting of leader AUVs within finite time. The validity of the results is indicated by simulations.
Originality/value
The state observers are designed to approximate the speed of the AUV and improve the accuracy of the control method. The anti-saturation function and neural network adaptive law are designed to deal with input saturation and general disturbances, respectively. It can ensure the safety and reliability of the multiple AUV systems.
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Zhixu Zhu, Hualiang Zhang, Guanghui Liu and Dongyang Zhang
This paper aims to propose a hybrid force/position controller based on the adaptive variable impedance.
Abstract
Purpose
This paper aims to propose a hybrid force/position controller based on the adaptive variable impedance.
Design/methodology/approach
First, the working space is divided into a force control subspace and a position subspace, the force control subspace adopts the position impedance control strategy. At the same time, the contact force model between the robot and the surface is analyzed in this space. Second, based on the traditional position impedance, the model reference adaptive control is introduced to provide an accurate reference position for the impedance controller. Then, the BP neural network is used to adjust the impedance parameters online.
Findings
The experimental results show that compared with the traditional PI control method, the proposed method has a higher flexibility, the dynamic response accommodation time is reduced by 7.688 s and the steady-state error is reduced by 30.531%. The overshoot of the contact force between the end of robot and the workpiece is reduced by 34.325% comparing with the fixed impedance control method.
Practical implications
The proposed control method compares with a hybrid force/position based on PI control method and a position fixed impedance control method by simulation and experiment.
Originality/value
The adaptive variable impedance control method improves accuracy of force tracking and solves the problem of the large surfaces with robot grinding often over-polished at the protrusion and under-polished at the concave.
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This chapter reviews new technologies, new types of players and new types of financial products that together are fundamentally affecting supply and demand dynamics in the…
Abstract
This chapter reviews new technologies, new types of players and new types of financial products that together are fundamentally affecting supply and demand dynamics in the financial sector and contributing to the emerging digital financial landscape. The aim of this chapter is to set a common understanding on the underlying forces of digital disruption in the financial sector before exploring the challenges to monetary and financial stability that are arising. In later chapters, the book will examine how central banks might deal with the challenges and help shape the emerging digital financial landscape.
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Peng Gao, Xiuqin Su, Zhibin Pan, Maosen Xiao and Wenbo Zhang
This study aims to promote the anti-disturbance and tracking accuracy performance of the servo systems, in which a modified active disturbance rejection control (MADRC) scheme is…
Abstract
Purpose
This study aims to promote the anti-disturbance and tracking accuracy performance of the servo systems, in which a modified active disturbance rejection control (MADRC) scheme is proposed.
Design/methodology/approach
An adaptive radial basis function (ARBF) neural network is utilized to estimate and compensate dominant friction torque disturbance, and a parallel high-gain extended state observer (PHESO) is employed to further compensate residual and other uncertain disturbances. This parallel compensation structure reduces the burden of single ESO and improves the response speed of permanent magnet synchronous motor (PMSM) to hybrid disturbances. Moreover, the sliding mode control (SMC) rate is introduced to design an adaptive update law of ARBF.
Findings
Simulation and experimental results show that as compared to conventional ADRC and SMC algorithms, the position tracking error is only 2.3% and the average estimation error of the total disturbances is only 1.4% in the proposed MADRC algorithm.
Originality/value
The disturbance parallel estimation structure proposed in MADRC algorithm is proved to significantly improve the performance of anti-disturbance and tracking accuracy.
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Maria João Cunha, Carla Cruz and Célia Belim
This research aims to explore perceptions of subjective well-being (SWB) in public relations (PR) practitioners, focusing on dimensions of job satisfaction, networking…
Abstract
Purpose
This research aims to explore perceptions of subjective well-being (SWB) in public relations (PR) practitioners, focusing on dimensions of job satisfaction, networking, relationships and work–life balance, while addressing the under-researched area of gender and age – related to stages of life – disparities in SWB within the PR industry.
Design/methodology/approach
Employing a mixed-methods sequential explanatory design, this study utilised a survey, followed by semi-structured interviews to investigate SWB among PR professionals in Portugal, considering gender and stages of life differences.
Findings
Using a gendered and stages of life lens, this study found nuanced perceptions of SWB among Portuguese PR professionals. Older women showed higher emotional well-being but lower work evaluations than men, while young professionals exhibited less gender disparities in SWB. Men reported greater job satisfaction, emphasising passion, while women faced challenges like work overload and valued recognition. Gender differences were seen in networking, with men favouring teamwork and women valuing friendships for career advancement. Work–life balance issues, especially among older women, related to mental health.
Originality/value
This study contributes to filling the research gap regarding SWB in the PR industry, particularly in Portugal, offering insights into gender and stages of life dynamics that influence SWB perceptions, thereby informing strategies for enhancing well-being and productivity in PR workplaces.
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