Search results

1 – 10 of over 1000
Open Access
Article
Publication date: 10 July 2017

Mahadi Ahmad and Riaz Ansary

Islamic banks are obliged to carry out transactions that only comply with Islamic commercial laws. Malaysia has been championing the Sharīʿah-based banking system, and so…

2509

Abstract

Purpose

Islamic banks are obliged to carry out transactions that only comply with Islamic commercial laws. Malaysia has been championing the Sharīʿah-based banking system, and so, continuous improvement on the compliance level of the institutions offering Islamic financial services is key to its global recognition in this industry. One of the issues that can affect deposit products is existence of a sale contract and loan facility in one transaction. Famous prophetic tradition prohibits this. Hence, this paper aims to examine the linkage between bayʿwa salaf (combination between a sale contract and loan in one transaction) and deposits accounts in Malaysia.

Design/methodology/approach

The subject matter of this paper is one that is researchable within library-based research. It is on this premise the research used the non-empirical qualitative research methodology. It used inductive method of analysis of both Islamic and policy documents on Islamic banking in Malaysia. Literature from Islamic jurisprudence, websites of some of the Islamic banks in Malaysia and relevant resolutions from the Shariah Advisory Council of Central Bank of Malaysia were consulted.

Findings

Based on the methodology mentioned above, the researchers arrived at the following findings: that, although there is no juristic disagreement about the prohibition of bayʿwa salaf, disagreement, however, occurs in results of some contracts. The most notable area of agreement on the existence of bayʿwa salaf is when there is express stipulation of sale or rendering of service and express or implied stipulation of loan alongside of the sale or service rendering. In an organized reversed tawarruq, the use of these deposits by the banks is regarded as loan from the depositors to the banks, who will soon put the money into sale that will generate profit to be divided between the banks and their depositors. However, this study finds that this is not bayʿwa salaf prohibited by the prophetic tradition.

Originality/value

The originality of this topic is proven by the new banking regulation regime of Malaysia, which compels Islamic banks to guarantee all deposits under them. As Islamic banks carry out their banking activities through trading, there is need to conduct a research such as this. This is to examine whether Islamic banks’ unilateral use of depositors’ funds in non-investment accounts which is translated, constructively, as loan from the depositors to Islamic banks amounts to bayʿwa salaf before the future tawarruq. Here there is loan and sale, which is the tawarruq. Hence, the need to do this research.

Details

ISRA International Journal of Islamic Finance, vol. 9 no. 1
Type: Research Article
ISSN: 0128-1976

Keywords

Open Access
Article
Publication date: 20 April 2020

Sinikka Lepistö, Justyna Dobroszek, Lauri Lepistö and Ewelina Zarzycka

This paper aims to explore controls within an inter-organisational relationship involving outsourced management accounting services from the contractor’s perspective.

3039

Abstract

Purpose

This paper aims to explore controls within an inter-organisational relationship involving outsourced management accounting services from the contractor’s perspective.

Design/methodology/approach

Qualitative data from within the relationship are analysed in a legitimacy-theory framework, illustrating how controls within the relationship are intended to build the contractor’s legitimacy and what kinds of implications the controls have in relation to conflicts between interests inherent in the relationship.

Findings

The legitimacy perspective clarifies that while controls are aimed at ensuring efficiency for the client, they may also provide symbolic displays of the appropriateness of the contractor’s actions both at an inter-organisational level for the client and at an individual level for the contractor’s employees. While the contractor intends to build legitimacy with the client by demonstrating utility in the form of efficiency, the process also gives the client influence and allows the disposition in terms of shared values to be demonstrated. However, this process has some negative consequences for the contractor’s employees as it is insufficient for serving the boundary-spanning employees’ interests connected with the nature of their work. Hence, the same controls need to yield benefits and fair outcomes for employees. The controls simultaneously foster interconnections that contribute to permanence and formalise the outsourcing of complex services, thereby rendering such processes comprehensible and transferable to other settings, which can be seen to serve the contractor’s continuity interests.

Originality/value

The paper contributes to academic research by illustrating how controls within inter-organisational relationships not only steer boundary-spanners’ work to conform to a client’s needs but may also help to build legitimacy via symbolic properties in the presence of conflicting interests at both an inter-organisational and individual level. It specifically highlights the important role of boundary-spanners lower in the organisational structure, who both affect and are influenced by the intentions to build legitimacy with the client.

Details

Qualitative Research in Accounting & Management, vol. 17 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 5 January 2024

Jannicke Baalsrud Hauge and Yongkuk Jeong

This research analyses challenges faced by users at various levels in planning and designing participatory simulation models of cities. It aims to identify issues that hinder…

Abstract

Purpose

This research analyses challenges faced by users at various levels in planning and designing participatory simulation models of cities. It aims to identify issues that hinder experts from maximising the effectiveness of the SUMO tool. Additionally, evaluating current methods highlights their strengths and weaknesses, facilitating the use of participatory simulation advantages to address these issues. Finally, the presented case studies illustrate the diversity of user groups and emphasise the need for further development of blueprints.

Design/methodology/approach

In this research, action research was used to assess and improve a step-by-step guideline. The guideline's conceptual design is based on stakeholder analysis results from those involved in developing urban logistics scenarios and feedback from potential users. A two-round process of application and refinement was conducted to evaluate and enhance the guideline's initial version.

Findings

The guidelines still demand an advanced skill level in simulation modelling, rendering them less effective for the intended audience. However, they have proven beneficial in a simulation course for students, emphasising the importance of developing accurate conceptual models and the need for careful implementation.

Originality/value

This paper introduces a step-by-step guideline designed to tackle challenges in modelling urban logistics scenarios using SUMO simulation software. The guideline's effectiveness was tested and enhanced through experiments involving diverse groups of students, varying in their experience with simulation modelling. This approach demonstrates the guideline's applicability and adaptability across different skill levels.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

Open Access
Article
Publication date: 28 June 2023

Blessing Mbalaka

The paper aims to expand on the works well documented by Joy Boulamwini and Ruha Benjamin by expanding their critique to the African continent. The research aims to assess if…

1581

Abstract

Purpose

The paper aims to expand on the works well documented by Joy Boulamwini and Ruha Benjamin by expanding their critique to the African continent. The research aims to assess if algorithmic biases are prevalent in DALL-E 2 and Starry AI. The aim is to help inform better artificial intelligence (AI) systems for future use.

Design/methodology/approach

The paper utilised a desktop study for literature and gathered data from Open AI’s DALL-E 2 text-to-image generator and StarryAI text-to-image generator.

Findings

The DALL-E 2 significantly underperformed when it was tasked with generating images of “An African Family” as opposed to images of a “Family”. The pictures lacked any conceivable detail as compared to the latter of this comparison. The StarryAI significantly outperformed the DALL-E 2 and rendered visible faces. However, the accuracy of the culture portrayed was poor.

Research limitations/implications

Because of the chosen research approach, the research results may lack generalisability. Therefore, researchers are encouraged to test the proposed propositions further. The implications, however, are that more inclusion is warranted to help address the issue of cultural inaccuracies noted in a few of the paper’s experiments.

Practical implications

The paper is useful for advocates who advocate for algorithmic equality and fairness by highlighting evidence of the implications of systemic-induced algorithmic bias.

Social implications

The reduction in offensive racism and more socially appropriate AI can be a better product for commercialisation and general use. If AI is trained on diversity, it can lead to better applications in contemporary society.

Originality/value

The paper’s use of DALL-E 2 and Starry AI is an under-researched area, and future studies on this matter are welcome.

Details

Digital Transformation and Society, vol. 2 no. 4
Type: Research Article
ISSN: 2755-0761

Keywords

Open Access
Article
Publication date: 16 August 2021

Mutahar Qassem

This paper aims to investigate seven prominent translations of the Qur'anic verb-noun collocations into English (Pickthall, 1930; AL-Hilali and Khan, 1977; Ali, 1934; Arberry…

1881

Abstract

Purpose

This paper aims to investigate seven prominent translations of the Qur'anic verb-noun collocations into English (Pickthall, 1930; AL-Hilali and Khan, 1977; Ali, 1934; Arberry, 1955; Shakir, 1999; Sarwar, 1981; Saheeh International, 1997) to unfold their renditions of the style and meaning of such Qur'anic verb-noun collocation into English.

Design/methodology/approach

The study follows a corpus-based research in a sense that the study is conducted on seven translations of the Noble Qur'an that have been taken form The Qur'anic Arabic Corpus, using linguistic and exegetical analyses. Based on Reiss’ model of text analysis (2000), the author analyses the intralinguistic and extralinguistic features of the Qur'anic verb-noun collocations.

Findings

Findings reveal that linguistic and exegetical analyses are perquisites for adequate rendition, which prevent deviation in meaning and translation loss. It is also found that Qur'anic collocations use unique literary techniques and devices, which hinder their natural and adequate renditions into English.

Originality/value

The novelty of this study lies in studying the architectural design of the Qur'anic verb-noun collocations in terms of the unique selection of words and style. Such unique architectural design of such collocations creates monumental hindrances in their rendition into other languages, which have not been given due attention in translation studies.

Details

PSU Research Review, vol. 5 no. 3
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Book part
Publication date: 19 November 2020

Ingrid Walker

Critical drug studies have developed a significant body of work that illuminates understanding of gender and drug use as well as drug pleasures. However, framing the study of…

Abstract

Critical drug studies have developed a significant body of work that illuminates understanding of gender and drug use as well as drug pleasures. However, framing the study of women and their drug pleasures through critical drug studies presents potential limitations. The posthuman turn de-emphasises the primary goal of drug use: a particular subjective experience. Both the language and theoretical frameworks of new materialism potentially distance researchers, as interlocutors, from engaging the human experience of drug pleasures, rendering drug use abstract and unknowable.

In a historical context in which women’s intoxication has invoked shaming and criminalisation, control of their bodies, and silencing of dissent, scholarly activism by and inclusion of women who use drugs should be foundational to critical drug studies. Autoethnography offers a modality by which personal narrative becomes a convention of academic writing. It also presents a way of performing the self critically and authentically within conceptual frameworks that explore the complex, intersectional politics of women’s drug use, ways that are representationally missing in the scholarship. An ethics of care as part of one’s practice of the self proposes a radically different way of framing drug use. The recognition and normalisation of drug pleasures as the complicated, emergent, expressions of ethical self-care that they are for women (and all people who use drugs) promises fertile ground for future scholarly exploration. Research based in the lived experience of women who use drugs will help establish languages that resituate drug use in the phenomenology of their experience.

Details

The Impact of Global Drug Policy on Women: Shifting the Needle
Type: Book
ISBN: 978-1-83982-885-0

Open Access
Article
Publication date: 27 December 2022

Camilla Hällgren and Åsa Björk

This conceptual paper takes identity, digital technology, young people and education as a combined starting point and suggests how to research young people’s identity practices in…

3292

Abstract

Purpose

This conceptual paper takes identity, digital technology, young people and education as a combined starting point and suggests how to research young people’s identity practices in and out of school. Today’s young people form their identities in a world that is increasingly imbued by digital technologies. What is evident too is that these technologies and the use of them are not restricted to one single context. Rather, digital technologies mediate multiple contexts simultaneously – to an extent where they collapse. This means that school and leisure time, public and private, digital and analog, virtual and material, time and place, social contexts and audiences, through digital technology, merge in various ways in young people’s identity practices and everyday life.

Design/methodology/approach

Little is known about what identity practices in collapsing contexts means to young people in their lives and how educators and others can support them. Most studies to date investigate digital technology use as a discrete phenomenon and few studies concern young people’s identity practices in contexts, as they occur. In an increasingly digital world, where dependency on digital technologies continues this forms an urgent knowledge gap to bridge. In particular to guide educators, and others, who support young people as they live and learn through interconnected spaces in and out of school. The conceptual approach of this paper is of importance to better understand how to bridge this gap.

Findings

This paper suggests a research approach that extends previous research at the intersection of identity, young people, digital technology by outlining extended ways for thinking about identity in a digital world that can be useful for investigating identity as an existential practice, extending beyond identity representations, in conditions mediated by contemporary digital technologies and in collapsing contexts. What is also included are methodological considerations about researching young people, identity and technology as dynamic research objects, rendering a holistic approach.

Research limitations/implications

It is a conceptual paper that addresses identity, digital technology, young people and education as a combined starting point to outline further research.

Originality/value

The Guided Tour Technique and Social Media Research is suggested as possible methodologies for holistic and ethically sensitive, empirical research on identity, digital technology, young people and education.

Details

The International Journal of Information and Learning Technology, vol. 40 no. 1
Type: Research Article
ISSN: 2056-4880

Keywords

Open Access
Article
Publication date: 17 October 2017

Hilary Bambrick

The extraction of natural resources has long been part of economic development in small islands. The damage to environment and health is extensive, even rendering once productive…

5932

Abstract

Purpose

The extraction of natural resources has long been part of economic development in small islands. The damage to environment and health is extensive, even rendering once productive islands virtually uninhabitable. Rather than providing long-term benefits to the population or to the environment, the culture of “extractivism” – a nonreciprocal approach where resources are removed and used with little care or regard to consequences – has instead left many in far more fragile circumstances, increasingly dependent on external income. The purpose of this paper is to show how continued extractivism in small islands is contributing to global climate change and increasing climate risks to the local communities.

Design/methodology/approach

Through a series of case studies, this paper examines the history of extractivism in small islands in Oceania, its contribution to environmental degradation locally and its impacts on health.

Findings

It examines how extractivism continues today, with local impacts on environment, health and wellbeing and its much more far-reaching consequences for global climate change and human health. At the same time, these island countries have heightened sensitivity to climate change due to their isolation, poverty and already variable climate, whereas the damage to natural resources, the disruption, economic dependence and adverse health impacts caused by extractivism impart reduced resilience to the new climate hazards in those communities.

Practical implications

This paper proposes alternatives to resource extractivism with options for climate compatible development in small islands that are health-promoting and build community resilience in the face of increasing threats from climate change.

Originality/value

Extractivism is a new concept that has not previously been applied to understanding health implications of resource exploitation thorough the conduit of climate change. Small-island countries are simultaneously exposed to widespread extractivism, including of materials contributing to global climate change, and are among the most vulnerable to the hazards that climate change brings.

Details

International Journal of Climate Change Strategies and Management, vol. 10 no. 2
Type: Research Article
ISSN: 1756-8692

Keywords

Open Access
Article
Publication date: 28 July 2023

Jeremias De Klerk and Bernard Swart

Background: Amid increasing leadership failures in the global business context, the mining industry is one of the industries with many adverse incidents, affecting employee…

Abstract

Background: Amid increasing leadership failures in the global business context, the mining industry is one of the industries with many adverse incidents, affecting employee safety, the environment, and surrounding communities. Emerging economies tend to have unique socio-economic challenges and greater relative economic dependence on mining, presenting unique challenges to leaders. The purpose of this research was to study the realities of responsible leadership in the mining industry in an emerging economy.

Methods: A qualitative research study, consisting of semi-structured interviews was conducted. Nine senior mine managers were selected to represent perspectives from different operations and mining houses. Data was gathered from August to October 2020 in South Africa, an emerging economy with significant mining operations. A thematic analysis of interview transcripts was conducted through the use of software, rendering five themes, with 12 sub-themes.

Results: The research found that requirements on mining leaders in emerging economies demand consistent balancing of a complex set of competing risks, whilst attending to paradoxical requirements among operations, and internal and external stakeholders. Leaders face several competing requirements from stakeholders, the environment, mining practices, and time frames. Responsible leaders must navigate a paradoxical maze of needs and time horizons, with several conflicting forces and dilemmas, and dichotomous relationships. Responsible leadership in the mining industry of an emerging economy is a proverbial minefield of paradoxes and dilemmas between responsible intentions and practical realities. These paradoxes and dilemmas are specifically acute in the context of emerging economies due to the dire socio-economic situations. A total of 10 competencies emerged as essential responsible leadership requirements in this context.

Conclusions: The study provides an in-depth understanding of the intricacies of responsible leadership in the mining industry of an emerging economy. This understanding will contribute to capacitating leaders in the mining industries of emerging economies to act responsibly.

Details

Emerald Open Research, vol. 1 no. 11
Type: Research Article
ISSN: 2631-3952

Keywords

Open Access
Article
Publication date: 6 September 2022

Carl Henning Christner and Ebba Sjögren

This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time.

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Abstract

Purpose

This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time.

Design/methodology/approach

To explore the performative effects of accounting over time, a longitudinal case study narrates the transformation of a large, listed manufacturing company's financial strategy over 20 years. Using extensive document collection, the authors trace the shift from an “industrial” frame to a “shareholder value” frame in the mid-1990s, followed by the gradual entrenchment of this shareholder value frame until its decline in the wake of the financial crisis in 2008.

Findings

Our findings show how accounting has different performative temporalities, capable of precipitating sudden shifts between different economic frames and stabilising an ever-more entrenched and narrowly defined enactment of a specific frame. We conceptualise these different temporalities as performative moments and performative momentum respectively, explaining how accounting produces these performative effects over time. Moreover, in contrast to extant accounting research, the authors provide insight into the performative role of accounting not only in contested but also “cold” situations marked by consensus regarding the overarching economic frame.

Originality/value

Our paper draws attention to the longitudinal performative effects of accounting. In particular, the analysis of how accounting entrenches and refines economic frames over time adds to prior research, which has focused mainly on the contestation and instability of framing processes.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of over 1000