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Article
Publication date: 23 November 2020

Toward an understanding of strategic control at a distance in public service delivery

Salman Ahmad, Ciaran Connolly and Istemi Demirag

The purpose of this paper is to explore how localized (organization-level) actors of policy initiatives that are inspired by neoliberal ideologies use management…

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Abstract

Purpose

The purpose of this paper is to explore how localized (organization-level) actors of policy initiatives that are inspired by neoliberal ideologies use management accounting and control practices. Specifically, it addresses the operational stages of a case study Private Finance Initiative (PFI) contract within the United Kingdom's (UK's) transport sector of roads for embedding government objectives in the underlying project road.

Design/methodology/approach

This paper adopts Dean's (2010) analytics of government to unpack the accounting-based control practices within the case study contract in order to articulate how, at the micro level, the government's objective of improving road-users' safety is enacted, modified and maintained through such regimes.

Findings

Drawing on a content-based analysis of UK government PFI policy and extensive case study-specific documents, together with interviews and observations, this research provides theoretical insights about how control practices, at a distance without direct intervention, function as forms of power for government for shaping the performance of the PFI contractor. The authors find that the public sector's accounting control regimes in the case study project have a constraining effect on “real partnership working” between the government and private contractors and on the private sector's incentive to innovate.

Research limitations/implications

By analyzing a single road case study PFI contract, the findings may not be generalizable.

Originality/value

This paper provides significant theoretically informed insights about how public service delivery that is outsourced to private contractors is controlled by government at a distance within complex organizational arrangements (e.g. PFI).

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/AAAJ-12-2018-3786
ISSN: 0951-3574

Keywords

  • Private Finance Initiative (PFI)
  • Public private partnership (PPP)
  • Management accounting
  • Controls
  • Governmentality

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Article
Publication date: 14 January 2021

Empirical analysis of COVID-19 induced socio cognitive factors and its impact on residents of Penang Island

Ahmad Salman, Urwashi Kamerkar, Mastura Jaafar and Diana Mohamad

Pandemic like coronavirus (COVID-19) poses a major challenge to countries like Malaysia where tourism is one of the major contributors to the national gross domestic…

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Abstract

Purpose

Pandemic like coronavirus (COVID-19) poses a major challenge to countries like Malaysia where tourism is one of the major contributors to the national gross domestic product. Pandemics observed through the years have not only presented a medical challenge but also had a large impact on the psychological well-being of society. Overcoming these challenges required a strategically structured response on the medical and social front. To achieve the said goal on the social front, it is necessary to understand the cognitive appraisal and response of the public during this stressful environment. The restricted movement control used to curb the further spread of the disease drastically hampered tourism in Malaysia. This study aims to follow a statistical analysis based on the cognitive appraisal theory to understand the impact of COVID-19 on the public residing in Penang Island which is one of the most famous tourist destinations in the world.

Design/methodology/approach

A cross-sectional, observational study design was carried out for this research. Snowball sampling technique was used and the data was collected via a semi-structured online questionnaire measuring the psychological health of people present in Penang Island.

Findings

The study reports a positive response in terms of disease awareness and proper observation of preventive measures, yet a high level of pandemic induced anxiety was statistically estimated. The study proposes mental health care initiative to help those affected by the COVID-19 pandemic.

Originality/value

This study reports a possible link between the mental wellness of the residents and domestic tourism in Penang Island during the COVID-19 pandemic.

Details

International Journal of Tourism Cities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/IJTC-05-2020-0091
ISSN: 2056-5607

Keywords

  • Attitudes
  • Tourists
  • Anxiety
  • Tourism destination
  • COVID-19
  • Cognitive appraisal theory
  • Psychological impact

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Article
Publication date: 28 November 2017

Public acceptance of residential solar photovoltaic technology in Malaysia

Salman Ahmad, Razman bin Mat Tahar, Jack Kie Cheng and Liu Yao

Gaining independence from fossil fuels and combating climate change are the main factors to increase the generation of electricity from renewable fuels. Amongst the…

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Abstract

Purpose

Gaining independence from fossil fuels and combating climate change are the main factors to increase the generation of electricity from renewable fuels. Amongst the renewable technologies, solar photovoltaic (PV) is believed to have the largest potential. However, the number of people adopting solar PV technologies is still relatively low. Therefore, the purpose of this paper is to examine the household consumers’ acceptance of solar PV technology being installed on their premises.

Design/methodology/approach

To examine the solar PV technology acceptance, this study uses technology acceptance model (TAM) as a reference framework. A survey was conducted to gather data and to validate the research model. Out of 780 questionnaires distributed across Malaysia, 663 were returned and validated.

Findings

The analysis revealed that perceived ease of use, perceived usefulness and attitude to use significantly influenced behavioural intention to use solar PV technology.

Research limitations/implications

This study contributes by extending the understanding of public inclination towards the adoption of solar PV technology. Also, this study contributes in identifying the areas which need to be examined further. However, collecting data from urban peninsular Malaysian respondents only limits the generalization of the results.

Practical implications

On the policy front, this study reveals that governmental support is needed to trigger PV acceptance.

Originality/value

This paper uses TAM to analyse the uptake of solar PV technology in Malaysian context.

Details

PSU Research Review, vol. 1 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/PRR-11-2016-0009
ISSN: 2399-1747

Keywords

  • Malaysia
  • Renewable energy
  • Technology acceptance
  • Solar photovoltaic

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Article
Publication date: 2 December 2019

Entropy generation analysis in flow of thixotropic nanofluid

Muhammad Ijaz Khan, Salman Ahmad, Tasawar Hayat, M. Waleed Ahmad Khan and Ahmed Alsaedi

The purpose of this paper is to address entropy generation in flow of thixotropic nonlinear radiative nanoliquid over a variable stretching surface with impacts of…

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Abstract

Purpose

The purpose of this paper is to address entropy generation in flow of thixotropic nonlinear radiative nanoliquid over a variable stretching surface with impacts of inclined magnetic field, Joule heating, viscous dissipation, heat source/sink and chemical reaction. Characteristics of nanofluid are described by Brownian motion and thermophoresis effect. At surface of the sheet zero mass flux and convective boundary condition are considered.

Design/methodology/approach

Considered flow problem is mathematically modeled and the governing system of partial differential equations is transformed into ordinary ones by using suitable transformation. The transformed ordinary differential equations system is figure out by homotopy algorithm. Outcomes of pertinent flow variables on entropy generation, skin friction, concentration, temperature, velocity, Bejan, Sherwood and Nusselts numbers are examined in graphs. Major outcomes are concluded in final section.

Findings

Velocity profile increased versus higher estimation of material and wall thickness parameter while it decays through larger Hartmann number. Furthermore, skin friction coefficient upsurges subject to higher values of Hartmann number and magnitude of skin friction coefficient decays via materials parameters. Thermal field is an increasing function of Hartmann number, radiation parameter, thermophoresis parameter and Eckert number.

Originality/value

The authors have discussed entropy generation in flow of thixotropic nanofluid over a variable thicked surface. No such consideration is yet published in the literature.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 29 no. 12
Type: Research Article
DOI: https://doi.org/10.1108/HFF-02-2019-0156
ISSN: 0961-5539

Keywords

  • Entropy generation
  • Thermal radiation
  • Inclined magnetic field
  • Viscous dissipation
  • Thixotropic nanofluid
  • Variable thickness sheet

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Article
Publication date: 2 December 2019

Irreversibility in two-dimensional magneto-nanomaterial flow of Jeffrey fluid with Arrhenius activation energy

Salman Ahmad, Muhammad Ijaz Khan, Tasawar Hayat, Muhammad Waqas and Ahmed Alsaedi

The purpose of this paper is to study entropy generation in magneto-Jeffrey nanomaterial flow by impermeable moving boundary. Adopted nanomaterial model accounts Brownian…

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Abstract

Purpose

The purpose of this paper is to study entropy generation in magneto-Jeffrey nanomaterial flow by impermeable moving boundary. Adopted nanomaterial model accounts Brownian and thermophoretic diffusions. Modeling is arranged for thermal radiation, nonlinear convection and viscous dissipation. In addition, the concept of Arrhenius activation energy associated with chemical reaction are introduced for description of mass transportation.

Design/methodology/approach

Homotopy algorithms are used to compute the system of ordinary differential equations.

Findings

The afore-stated analysis clearly notes that simultaneous aspects of activation energy and entropy generation are not yet investigated. Therefore, the intention here is to consider such effects to formulate and investigate the magneto-Jeffrey nanoliquid flow by impermeable moving surface.

Originality/value

As per the authors’ knowledge, no such work has yet been published in the literature.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 29 no. 12
Type: Research Article
DOI: https://doi.org/10.1108/HFF-12-2018-0805
ISSN: 0961-5539

Keywords

  • Entropy generation
  • Viscous dissipation
  • Nonlinear thermal radiation
  • Activation energy
  • Jeffrey nanofluid
  • Nonlinear mixed convection

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Article
Publication date: 2 September 2019

Computational analysis of nanofluid and hybrid nanofluid in Darcy’s squeezing flow with entropy optimization

Muhammad Ijaz Khan, Ahmed Alsaedi, Salman Ahmad and Tasawar Hayat

This paper aims to examine squeezing flow of hybrid nanofluid inside the two parallel rotating sheets. The upper sheet squeezes downward, whereas the lower sheet…

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Abstract

Purpose

This paper aims to examine squeezing flow of hybrid nanofluid inside the two parallel rotating sheets. The upper sheet squeezes downward, whereas the lower sheet stretches. Darcy’s relation describes porous space. Hybrid nanofluid consists of copper (Cu) and titanium oxide (TiO2) nanoparticles and water (H2O). Viscous dissipation and thermal radiation in modeling are entertained. Entropy generation analysis is examined.

Design/methodology/approach

Transformation procedure is implemented for conversion of partial differential systems into an ordinary one. The shooting scheme computes numerical solution.

Findings

Velocity, temperature, Bejan number, entropy generation rate, skin friction and Nusselt number are discussed. Key results are mentioned. Velocity field increases vs higher estimations of squeezing parameter, while it declines via larger porosity variable. Temperature of liquid particles enhances vs larger Eckert number. It is also examined that temperature field dominates for TiO2-H2O, Cu-H2O and Cu-TiO2-H2O. Magnitude of heat transfer rate and skin friction coefficient increase against higher squeezing parameter, radiative parameter, porosity variable and suction parameter.

Originality/value

The originality of this paper is investigation of three-dimensional time-dependent squeezing flow of hybrid nanomaterial between two parallel sheets. To the best of the authors’ knowledge, no such consideration has been carried out in the literature.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 29 no. 9
Type: Research Article
DOI: https://doi.org/10.1108/HFF-02-2019-0133
ISSN: 0961-5539

Keywords

  • Entropy generation
  • Thermal radiation
  • Viscous dissipation
  • Hybrid nanofluids
  • Darcy’s squeezing flow

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Article
Publication date: 28 January 2014

Using system dynamics to evaluate renewable electricity development in Malaysia

Salman Ahmad and Razman bin Mat Tahar

The purpose of this paper is to provide an assessment of Malaysia's renewable capacity target. Malaysia relies heavily on fossil fuels for electricity generation. To…

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Abstract

Purpose

The purpose of this paper is to provide an assessment of Malaysia's renewable capacity target. Malaysia relies heavily on fossil fuels for electricity generation. To diversify the fuel-mix, a technology-specific target has been set by the government in 2010. Considering the complexity in generation expansion, there is a dire need for an assessment model that can evaluate policy in a feedback fashion. The study also aims to expand policy evaluation literature in electricity domain by taking a dynamic systems approach.

Design/methodology/approach

System dynamics modelling and simulation approach is used in this study. The model variables, selected from literature, are constituted into casual loop diagram. Later, a stock and flow diagram is developed by integrating planning, construction, operation, and decision making sub-models. The dynamic interactions between the sub-sectors are analysed based on the short-, medium- and long-term policy targets.

Findings

Annual capacity constructions fail to achieve short-, medium- and long-term targets. However, the difference in operational capacity and medium- and long-term target are small. In terms of technology, solar photovoltaic (PV) attains the highest level of capacity followed by biomass.

Research limitations/implications

While financial calculations are crucial for capacity expansion decisions, currently they are not being modelled; this study primarily focuses on system delays and exogenous components only.

Practical implications

A useful model that offers regulators and investors insights on system characteristics and policy targets simultaneously.

Originality/value

This paper provides a model for evaluating policy for renewable capacity expansion development in a dynamic context, for Malaysia.

Details

Kybernetes, vol. 43 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/K-10-2012-0092
ISSN: 0368-492X

Keywords

  • Malaysia
  • Cybernetics
  • Energy policy
  • System dynamics
  • Renewable capacity

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Book part
Publication date: 9 June 2016

Saudi Intervention, Sectarianism, and De-Democratization in Bahrain’s Uprising

Marc Owen Jones

Here, we examine the challenges to democratization in Bahrain, with a particular focus on how the recent 2011 Uprising has resulted in a deepening of authoritarianism. It…

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Abstract

Here, we examine the challenges to democratization in Bahrain, with a particular focus on how the recent 2011 Uprising has resulted in a deepening of authoritarianism. It is argued that the recent unrest has brought into sharp relief the absence of “quality” democracy in Bahrain, and that any form of democratic transition is dependent on the will of a conservative Al Khalifa-Saudi nexus. While the pro-democracy movement may have prompted minor concessions on the part of the government, the extent of the popular mobilization triggered the Al Khalifa regime’s authoritarian reflex, and they have reacted to throttle the Uprising by putting in place legislative, ideological, and political barriers to reform, which points not only to a current de-democratization, but also a lack of future democratization. In addition to arguing for the post-2011 undoing of democracy in Bahrain, this paper also points to two major barriers to future democratization; (1) a conservative, post-Independence Al Khalifa-Saudi coalition assisted by large military resources (2) protracted communal tension brought about by the government’s instrumentalization of sectarianism.

Details

Protest, Social Movements and Global Democracy Since 2011: New Perspectives
Type: Book
DOI: https://doi.org/10.1108/S0163-786X20160000039011
ISBN: 978-1-78635-027-5

Keywords

  • Bahrain
  • Saudi Arabia
  • Uprising
  • democratization
  • sectarianism
  • authoritarianism

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Article
Publication date: 1 January 2021

Corporate social responsibility disclosures (CSRDs) in the banking industry: a study of conventional banks and Islamic banks in Malaysia

Tze Kiat Lui, Mohd Haniff Zainuldin, Ahmad Nazri Wahidudin and Chuan Chew Foo

The purpose of this study aims to empirically examine the corporate social responsibility disclosure (CSRD) levels of conventional and Islamic banks in Malaysia…

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Abstract

Purpose

The purpose of this study aims to empirically examine the corporate social responsibility disclosure (CSRD) levels of conventional and Islamic banks in Malaysia. Additionally, as Malaysian banks have different shareholding patterns that are more highly concentrated than those in the developed economies, this study also investigates the impact of ownership concentration on CSRD in both types of banks.

Design/methodology/approach

This study employs hand-collected corporate social responsibility (CSR) data from the annual and sustainability reports of 21 conventional banks and 16 Islamic banks in Malaysia during 2010–2017. The data are then run using the pooled ordinary least square (OLS) with robust standard errors and robust regressions models together with all possible factors determining CSRD in the banking sector.

Findings

This study discovers that Islamic banks disclose a higher level of total CSRD than their conventional counterparts after controlling a number of important determinants of CSRD. These results remain consistent for four different dimensions of CSRD, i.e. employees, communities, environment and products and services. In relation to the impact of ownership concentration on CSRD level, the results show that high ownership concentration reduces the level of CSRD by Malaysian banks. However, in an additional interaction test, the result exhibits a complementary relationship between Islamic banks and ownership concentration in influencing CSRD level.

Research limitations/implications

This study finds that the principle of Islamic accountability has been internalised by Islamic banks, and shaped them to put equal emphasis on the disclosure of CSR practices and the financial information disclosure.

Practical implications

It is recommended for all banks to ensure the integration of a more comprehensive ethical system, such as theological ethical values in every aspect of their business activities. The findings from this study also highlight the necessity for the central bank to increase their monitoring role, especially towards banks with a more concentrated ownership structure by limiting the size of shareholdings by any particular types of owners.

Originality/value

Only a few studies have compared CSR practices between these two types of banks, and most of them are descriptive and qualitative in nature. This study is the first that uses a robust model with a high R-squared value, which control for all possible factors determining CSRD in the banking sector.

Details

International Journal of Bank Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/IJBM-04-2020-0192
ISSN: 0265-2323

Keywords

  • Ethics
  • Disclosure
  • Corporate social responsibility

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Article
Publication date: 15 June 2010

Parameters identification for ship motion model based on particle swarm optimization

Yongbing Chen, Yexin Song and Mianyun Chen

The purpose of this paper is to identify the Nomoto ship model parameters accurately, in order to produce a very close match between the predictions based on the model and…

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Abstract

Purpose

The purpose of this paper is to identify the Nomoto ship model parameters accurately, in order to produce a very close match between the predictions based on the model and the full‐scale trials.

Design/methodology/approach

Various ship maneuvering mathematical models have been used when describing the ship dynamics behavior. The Nomoto ship model is a class of simplified hydrodynamic derivative type models which are the most widely used, accepted and perhaps well developed. To determine the model parameters accurately, particle swarm optimization (PSO) is chosen as an evolution algorithm in this paper. This arithmetic can guarantee the convergence and global optimization ability, and avoid sinking into a local optimal solution.

Findings

The process of PSO for identifying the Nomoto ship model parameters is given.

Research limitations/implications

Availability of the full‐scale trial data are the main limitations.

Practical implications

The ship model parameters provide very useful advice in ship's autopilot process.

Originality/value

The paper presents a new parameter identification method for the second‐order Nomoto ship model based on PSO.

Details

Kybernetes, vol. 39 no. 6
Type: Research Article
DOI: https://doi.org/10.1108/03684921011046636
ISSN: 0368-492X

Keywords

  • Cybernetics
  • Motion
  • Modelling
  • Ships
  • Programming and algorithm theory

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