Search results
1 – 10 of over 1000Shinaj Valangattil Shamsudheen, Ziyaad Mahomed and Shamsher Mohamad
This paper aims to investigate the differences in patronage factors influencing “retail customers” and “institutional clients” to bank Islamically and to identify the reasons…
Abstract
Purpose
This paper aims to investigate the differences in patronage factors influencing “retail customers” and “institutional clients” to bank Islamically and to identify the reasons bankers perceive that their customers’ bank with them in the United Arab Emirates (UAE).
Design/methodology/approach
A total of 237; 416; and 70 balanced responses were collected from Islamic bankers, retail customers and institutional clients of UAE, respectively. Weighted average scores were computed for ranking the selection criteria factors across the data set and paired comparison analysis was conducted to analyse the variation of selection criteria between the data sets.
Findings
Empirical results indicate that Islamic banking practitioners maintain an identical perception with retail customers in relation to the selection criteria of Islamic banking products and services, with the “Sharīʿah-compliance” factor dominating other factors under examination. With respect to the perception regarding institutional/corporate clients, Islamic bankers exhibited a divergent perception in connection with selection criteria of Islamic banking products and services and the factor “cost and affordability” and “rates and return” are prioritized above factor “Sharīʿah-compliance”.
Research limitations/implications
The scope of the study is limited to a single country. Hence, the finding of this study cannot be generalized to the other regions. Although the study covers a considerable sample from each segment, still there is an avenue for improvement by covering more respondents into the survey. Consequently, the results of this study should be read with these limitations. Further, analysis of the variation among intra divisions of each segment such as Muslim and non-Muslim with respect to retail customers; the different level of management at the banks and focusing the specific sector of the industry is beyond the scope of this study. These directions provide avenues for future research.
Practical implications
The study provides useful insights for bankers to revisit their marketing strategies to attract and retain more clients. Hence, the findings also suggest policy recommendations for nascent Islamic banking markets to move to the next stages of maturity. The findings of this study have implications for firms’ strategic directions and future investments of organizations, especially when the competition in the industry is intense. Future studies are recommended in other countries where the Islamic financial market share is significant.
Originality/value
While ample perception studies have carried out in the Islamic banking industry of the UAE, studies that focus on institutional clients, especially with reference to the factors that determine the selection criteria; studies examining banker’s perception towards Islamic banks and their clients (retail and institutional); studies that reconcile the perception of bankers and customers (retail and institutional) are all inadequately covered in existing literatures. This study attempts to fill some of these significant gaps.
Details
Keywords
Valuation is a professional activity based on international and local standards. In the valuation process more than one method can be modified. In this case, a final reconciliation…
Abstract
Purpose
Valuation is a professional activity based on international and local standards. In the valuation process more than one method can be modified. In this case, a final reconciliation of different opinions of value may be required. It is a matter of fact that the final result of these different valuation methods may vary. Therefore, in the final part of the valuation process, the valuer is required to assign a weight to the different methodologies to reach an appropriate opinion of value. This process is essentially based on valuer’s expertise. This paper aims to propose an automatic procedure of calculating the weights to assist the valuer in the valuation process.
Design/methodology/approach
The work provides methodologies to assign the weights through simple mathematical procedures that can be used to support subjective judgement in the valuation process. The models proposed can be applied to other phases of reconciliation inside the valuation process and are based on the collection of previous property data in the same market segment.
Findings
Two different methodologies are proposed to support valuers in the valuation process and in particular in the phase of the choice of the weights for final reconciliation purposes.
Research limitations/implications
The implication is the development of an information system to support the appraiser in providing these weights. The models proposed are only two but represent a future, much larger field of research.
Practical implications
The models may help in determining more consistent valuation reports.
Social implications
Consistent valuation reports for the determination of mortgage lending value may contribute to the stability of the social and economic system, especially after the 2008 non-agency mortgage crisis.
Originality/value
These are original models proposed in literature for such kind of problems.
Details
Keywords
Lazaros Gymnopoulos, Vassilios Tsoumas, Ioannis Soupionis and Stefanos Gritzalis
The purpose of this paper is to provide a framework for enhancing security policy management in the Grid.
Abstract
Purpose
The purpose of this paper is to provide a framework for enhancing security policy management in the Grid.
Design/methodology/approach
The Grid security policy reconciliation problem is presented. A generic view on the security policy notion is adopted and the security policy ontology notion is introduced and used.
Findings
In the course of this work it was found that, in order to enhance security policy management in the Grid, Grid entities should have the ability to negotiate their security policies. It was also found that, in order to achieve security policy negotiation, effective security policy semantics manipulation towards security policy reconciliation is needed. Finally, it was established, through the use of an example, that if appropriate means are used for security policy reconciliation then incompatible security policy representations can be transformed into compatible ones.
Research limitations/implications
Research limitations stem from the adoption of a generic view on the security policy notion and the selection of identification and authentication security policies as the focal point of the proposed framework. Research implications include the possibility of examining how existing security policy reconciliation models can be incorporated in this generic framework. The possibility of investigating how such a framework can lead to a security policy knowledge management tool for Grid administrators is also demonstrated.
Practical implications
Practical implications of this work include the establishment of a common framework for security information exchange between Grid entities.
Originality/value
This paper proposes a framework for enhancing security policy management in the Grid. The proposed framework can be used by researchers as a reference and by security experts in order to reduce ambiguity concerning the interpretation of security policies expressed in different forms, by negotiating Grid entities.
Details
Keywords
Isaac Heard, Peter E.D. Love, Michael C.P. Sing and Veronica Goerke
Research examining the role of construction and involvement of resource organisations with indigenous reconciliation has been very limited in Australia. This paper aims to examine…
Abstract
Purpose
Research examining the role of construction and involvement of resource organisations with indigenous reconciliation has been very limited in Australia. This paper aims to examine how a sample of organisations from Western Australia (WA) are engaging with indigenous reconciliation.
Design/methodology/approach
A questionnaire survey juxtaposed with in-depth interviews are used to explore how construction and resource companies (mining and energy) operating in WA have been planning to build better relationships with the indigenous community as part of their corporate social responsibility (CSR) programme.
Findings
The majority of construction and resource companies sampled embraced reconciliation as part of a contractual and legal requirement rather than part of their CSR. It was acknowledged that to effectively address the issues associated with reconciliation and indigenous engagement, there is a requirement for flexibility and adaption of existing protocols and processes to better suit the cultural differences that arise with interactions between indigenous and non-indigenous peoples.
Research limitations/implications
The questionnaire survey was cross-sectional, and a limited number of in-depth interviews were undertaken. Respondents’ opinions were sought about their organisations’ reconciliation action plans, which have only been recently embraced by firms, and thus, views that were solicited should not be treated as being definitive.
Originality/value
Research examining the role of construction and involvement of resource organisations with indigenous reconciliation in the construction and resource sector has been limited. The findings of this study can provide a platform for examining and comparing how construction and resource organisations in different countries are embracing the process of reconciliation with their indigenous peoples.
Details
Keywords
Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to…
Abstract
Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to improve measurement in the study of work organizations and to facilitate the teaching of introductory courses in this subject. Focuses solely on work organizations, that is, social systems in which members work for money. Defines measurement and distinguishes four levels: nominal, ordinal, interval and ratio. Selects specific measures on the basis of quality, diversity, simplicity and availability and evaluates each measure for its validity and reliability. Employs a set of 38 concepts ‐ ranging from “absenteeism” to “turnover” as the handbook’s frame of reference. Concludes by reviewing organizational measurement over the past 30 years and recommending future measurement reseach.
Details
Keywords
Parties' respective share of responsibility in a conflict is a topic that many mediators have difficulty approaching from fear of radicalizing discussions. The present paper aims…
Abstract
Purpose
Parties' respective share of responsibility in a conflict is a topic that many mediators have difficulty approaching from fear of radicalizing discussions. The present paper aims to propose a strategy to help mediators facilitate parties' acknowledgement of their role in the escalation of a conflict.
Design/methodology/approach
The strategy is tested using a quasi‐experimental design using real case mediation in partnership with Commission des normes du travail du Québec (CNT).
Findings
The results indicate that it has a significant impact on the parties' acknowledgement of their share of responsibility, reconciliation and the settlement rate.
Research limitations/implications
Although the research design has good external validity, the strategy should be tested in other settings such as family mediation.
Practical implications
The results show that the parties' perceptions that they played no role in conflict escalation and that the other is responsible for the whole situation are at the heart of any conflict.
Originality/value
This study empirically tests an interesting and valuable approach to mediation.
Details
Keywords
With the progress of new technologies of information and communication, more and more producers of data exist. On the other hand, the web forms a huge support of all these kinds of…
Abstract
With the progress of new technologies of information and communication, more and more producers of data exist. On the other hand, the web forms a huge support of all these kinds of data. Unfortunately, existing data is not proper due to the existence of the same information in different sources, as well as erroneous and incomplete data. The aim of data integration systems is to offer to a user a unique interface to query a number of sources. A key challenge of such systems is to deal with conflicting information from the same source or from different sources. We present, in this paper, the resolution of conflict at the instance level into two stages: references reconciliation and data fusion. The reference reconciliation methods seek to decide if two data descriptions are references to the same entity in reality. We define the principles of reconciliation method then we distinguish the methods of reference reconciliation, first on how to use the descriptions of references, then the way to acquire knowledge. We finish this section by discussing some current data reconciliation issues that are the subject of current research. Data fusion in turn, has the objective to merge duplicates into a single representation while resolving conflicts between the data. We define first the conflicts classification, the strategies for dealing with conflicts and the implementing conflict management strategies. We present then, the relational operators and data fusion techniques. Likewise, we finish this section by discussing some current data fusion issues that are the subject of current research.
Details
Keywords
Wessel M. Badenhorst and Rieka von Well
This paper aims to investigate the pricing of discretionary earnings in South Africa. This is a unique setting, as South African listed firms also report mandatory non-GAAP…
Abstract
Purpose
This paper aims to investigate the pricing of discretionary earnings in South Africa. This is a unique setting, as South African listed firms also report mandatory non-GAAP earnings (“headline earnings”).
Design/methodology/approach
Results are based on multivariate regression analyses for South African firms that report from 2010 to 2019.
Findings
Findings show that the value-relevance of discretionary earnings exceeds that of both GAAP earnings and headline earnings. In addition, placement of discretionary earnings reconciliations communicates information about the decision-usefulness of earnings.
Originality/value
Discretionary earnings remain the most value-relevant earnings measure, despite the divergent decision-useful characteristics offered by headline earnings and GAAP earnings. Therefore, the most decision-useful earnings reflect unique industry or firm characteristics rather than the assurance arising from regulation.
Details
Keywords
Chad J.R. Walker, Mary Beth Doucette, Sarah Rotz, Diana Lewis, Hannah Tait Neufeld and Heather Castleden
This research considers the potential for renewable energy partnerships to contribute to Canada's efforts to overcome its colonial past and present by developing an understanding…
Abstract
Purpose
This research considers the potential for renewable energy partnerships to contribute to Canada's efforts to overcome its colonial past and present by developing an understanding of how non-Indigenous peoples working in the sector relate to their Indigenous partners.
Design/methodology/approach
This study is part of a larger research program focused on decolonization and reconciliation in the renewable energy sector. This exploratory research is framed by energy justice and decolonial reconciliation literatures relevant to the topic of Indigenous-led renewable energy. The authors used content and discourse analysis to identify themes arising from 10 semi-structured interviews with non-Indigenous corporate and governmental partners.
Findings
Interviewees’ lack of prior exposure to Indigenous histories, cultures and acknowledgement of settler colonialism had a profound impact on their engagement with reconciliation frameworks. Partners' perspectives on what it means to partner with Indigenous peoples varied; most dismissed the need to further develop understandings of reconciliation and instead focused on increasing community capacity to allow Indigenous groups to participate in the renewable energy transition.
Research limitations/implications
In this study, the authors intentionally spoke with non-Indigenous peoples working in the renewable energy sector. Recruitment was a challenge and the sample is small. The authors encourage researchers to extend their questions to other organizations in the renewable energy sector, across industries and with Indigenous peoples given this is an under-researched field.
Originality/value
This paper is an early look at the way non-Indigenous “partners” working in renewable energy understand and relate to topics of reconciliation, Indigenous rights and self-determination. It highlights potential barriers to reconciliation that are naïvely occurring at organizational and institutional levels, while anchored in colonial power structures.
Details