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Ensuring the early detection of structural issues in aircraft is crucial for preserving human lives. One effective approach involves identifying cracks in composite structures. This paper employs experimental modal analysis and a multi-variable Gaussian process regression method to detect and locate cracks in glass fiber composite beams.

The present study proposes Gaussian process regression model trained by the first three natural frequencies determined experimentally using a roving impact hammer method with crystal four-channel analyzer, uniaxial accelerometer and experimental modal analysis software. The first three natural frequencies of the cracked composite beams obtained from experimental modal analysis are used to train a multi-variable Gaussian process regression model for crack localization. Radial basis function is used as a kernel function, and hyperparameters are optimized using the negative log marginal likelihood function. Bayesian conditional probability likelihood function is used to estimate the mean and variance for crack localization in composite structures.

The efficiency of Gaussian process regression is improved in the present work with the normalization of input data. The fitted Gaussian process regression model validates with experimental modal analysis for crack localization in composite structures. The discrepancy between predicted and measured values is 1.8%, indicating strong agreement between the experimental modal analysis and Gaussian process regression methods. Compared to other recent methods in the literature, this approach significantly improves efficiency and reduces error from 18.4% to 1.8%. Gaussian process regression is an efficient machine learning algorithm for crack localization in composite structures.

The experimental modal analysis results are first utilized for crack localization in cracked composite structures. Additionally, the input data are normalized and employed in a machine learning algorithm, such as the multi-variable Gaussian process regression method, to efficiently determine the crack location in these structures.

The global cooperation and cooperation between nations at differing stages in anti-money laundering (AML) is critical. To improve the effectiveness of international cooperation in AML, it is essential to diversify international cooperation mechanisms and improve the capacity of law enforcement officers in the field of preventing this crime. This paper aims to provide a comparative analysis of mutual legal assistance (MLA) and extradition within the AML legal framework in Palestine and Malaysia. It investigates the gaps and weaknesses in Palestine’s AML legal framework and offers recommendations to address them.

The present paper is solely legal. The method adopted in this research paper is qualitative research with an emphasis on the doctrinal mechanism. As a result, it concentrates on procedures, protocols, legislation and policies.

The Malaysian AML legal framework offers a clearer and more comprehensive framework for MLAs and extradition than the Palestinian AML legal framework. This framework is supported by laws that meet the basic requirements to support the issues of AML international cooperation. Both countries agree that the absence of a “bilateral or multilateral agreement” is not considered a reason for rejecting international cooperation in the field of AML with foreign countries. Moreover, the Malaysian AML legal framework divides the roles well between the law enforcement agencies and the competent authorities competing to Palestine.

This paper would be beneficial for the Palestinian legislative, policymakers and law enforcement agencies to make international cooperation, especially with MLAs and extradition effective.

After the completion of this case study, students will be able to understand the importance of being close to local people when embarking on social business; understand that clear purpose and good decision-making can lead to great outcomes; and learn that innovation is crucial to ensure sustainability of both business and impact.

The case highlights the journey of Laiterie du Berger (LDB), a social enterprise in the agribusiness industry and the challenges faced as it expands and innovates. LDB’s roots lie in its commitment to social impact, aiming to uplift the Fulani livestock farmers and address socioeconomic issues. The company’s business model prioritizes people over profits, focusing on sustainable development and poverty alleviation. The LDB case showcases the challenges and opportunities in the agribusiness industry. LDB’s commitment to social impact, demonstrated through its support for farmers and sustainable farming practices, has been integral to its success. As the company expands and innovates, it faces critical decisions that require balancing financial growth with social responsibility. By embracing development, innovation and collaboration, LDB can continue to be a catalyst for positive change in the agribusiness industry while staying true to its roots and the principles that have defined its journey.

This case study is designed for bachelor’s and master’s degree students in the field of entrepreneurship and innovation, as well as MBA students. The case focuses on social entrepreneurship with the example of an agribusiness company located in Senegal, prioritizing social impact and quality of life. The case study explores the dynamics of the sector, including expansion strategy, innovation initiatives and the dilemma of balancing social mission and profit that social entrepreneurs may be facing. By analyzing this real-world situation of LDB, students will have the opportunity to enhance their decision-making skills.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship

This paper aims to get an overview and determine the effect of the level of application of Islamic wealth management (IWM) and the level of business continuity of Muslim owners in influencing the level of household prosperity of Muslim micro, small and medium enterprise (MSME) owners during the Covid-19 pandemic.

The method of hypothesis testing is carried out through a quantitative approach. The type of analysis tool used is partial least square-structural equation modeling. The sample used is 212 Muslim MSME owners in Indonesia.

The results showed that the level of application of IWM, the level of business sustainability and the level of household prosperity of Muslim MSME owners were in the high category. All variables in this study showed positive and significant results.

The research conducted is still limited to households that act as MSME actors, so the respondents who are in it are still not diverse. Also, limited research tools and pandemic conditions led to filling out questionnaires based on respondents’ subjective views and difficulty asking questions when questions were not understood.

This research provides new insights focusing on the relationship between the variable level of application of IWM in influencing the welfare level of Muslim households who have MSMEs, where there is a role for the level of business sustainability as a mediator variable.

This study aims to identify the readiness of institutional repositories in Indonesia to implement digital humanities (DH) data curation. Data curation is a method of managing research data that maintains the data’s accuracy and makes it available for reuse. It requires controlled data management.

The study uses a qualitative approach. Data collection was carried out through a focus group discussion in September–October 2022, interviews and document analysis. The informants came from four institutions in Indonesia.

The findings reveal that the national research repository has implemented data curation, albeit not optimally. Within the case study, one of the university repositories diligently curates its humanities data and has established networks extending to various ASEAN countries. Both the national archive repository and the other university repository have implemented rudimentary data curation practices but have not prioritized them. In conclusion, the readiness of the national research repository and the university repository stand at the high-capacity stage, while the national archive repository and the other university repository are at the established and early stages of data curation, respectively.

This study examined only four repositories due to time constraints. Nonetheless, the four institutions were able to provide a comprehensive picture of their readiness for DH data curation management.

This study provides insight into strategies for developing DH data curation activities in institutional repositories. It also highlights the need for professional development for curators so they can devise and implement stronger ownership policies and data privacy to support a data-driven research agenda.

This study describes the preparations that must be considered by institutional repositories in the development of DH data curation activities.

This paper aims to examine lean thinking in medical commodities supply chains by considering its applications and success factors. It determines the drivers and wastes of medical commodity supply chain, and the existing lean tools and practices together with their application in the supply chain processes. The paper also examined the challenges and success factors for effective lean application in the medical commodities supply chains.

The study used qualitative approaches, in-depth interviews and focus group discussions with key informants to form the basis for data collection. Through thematic analysis, the collected data were analyzed by developing themes reflecting the objectives of the study.

The main drivers for waste associated with the supply chain were demand management, supplier development, institutional framework and governance. The wastes were observed at the level of inventory, operation costs, transaction costs, delays in terms of service, commodity delivery time and quality. Digitalization, information technology and standardization were the tools for medical supply chain. Poor infrastructure, unreliable internet supply, environmental uncertainty and poor management support were challenges to realizing an effective supply chain.

Although the qualitative approach used in the study provides detailed information, a quantitative study covers a larger sample for generalization.

Capacity building and professionalism should be given a priority because the philosophy of lean focuses on waste removal and continuous improvement, which highly depends on the quality of human resource (Brito et al., 2020). Limited human resource capabilities in supply chain management will, therefore, result into poor operational efficiency, which are wasted. Moreover, systems interoperability is key waste minimization and, therefore, demands interventions.

The government under the Ministry of Health and other key sector ministries such as local and regional governments should better understand the role of the waste drivers and adopt system-wide reforms to support improvements to remove waste in the medical supply chain. For example, the current institutional framework creates an administrative block and hence leads to wastes. This bureaucratic procedure should be removed to minimize wastes along the chain.

This study is among the first studies to determine applicability and implementation of lean in a resource-constrained context. The paper identifies contextual factors for lean implementation. This paper focused on a holistic view of the entire supply chains to enhance a well-functioning supply chain in delivering health commodities.

This study investigates the consequences of the key audit matter (KAM) disclosure requirement by considering two salient audit proxies: audit fees and audit report lag. This investigation is relevant because most auditors worldwide are required to expand their audit report including discussion on key matters faced in the audit engagement. However, the emerging literature on the implications of KAM is inconclusive.

Using a distinctive dataset of 601 year-observations for firms listed on the Omani capital market over 2012–2019, this study employs pooled panel data regression with robust standard error.

Results indicate that auditors increased their fees considerably during the period of KAM but substantially shortened audit report lag. Conversely, using the KAM period as a sample, the authors find marginal or insignificant evidence for the effect of the number of KAM on both proxies. In additional analyses, this study shows that entity-level risk KAM is associated with higher fees and shorter audit report lag, while KAM related to account-level risk does not have the same effect. Interestingly, it is observed that KAM disclosure is strongly associated with higher fees and high-quality audit even when the auditors issue their report in a shorter time.

This study contributes to the limited research examining the consequences of KAM in emerging markets. It is also the first to show that KAM is associated with shorter audit report lag.

This study aims to investigate whether auditors compromise their independence for economically important clients in family business settings.

The authors empirically examine the research question based on China for the years 2011 to 2020. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client audit fees as a proxy for client importance. To address endogeneity issues in the selection of family firms, the authors use the two-stage least squares regression model and, subsequently, the propensity score matching and Hausman firm fixed effect modeling.

This study reveals that the propensity to issue modified audit opinions is positively correlated with client importance. Big-N auditors are more likely to issue modified audit opinions for their economically important family firm clients, whereas such evidence is not found for non-Big-N auditors. Results are consistent and robust to endogeneity test and sensitivity analysis.

This study enriches the literature on auditor independence and the effect of family firms’ ownership structure factors on audit reporting behavior for their economically important clients. Findings may prove useful for managers and practitioners interested in family business.