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Article
Publication date: 23 May 2008

W.I. Al Mannai and T.G. Lewis

The purpose of this paper is to present a competitive defender‐attacker risk model that assumes a dual exponential relationship between defender (Ci) and attacker (Ai) resource…

Abstract

Purpose

The purpose of this paper is to present a competitive defender‐attacker risk model that assumes a dual exponential relationship between defender (Ci) and attacker (Ai) resource allocation: vi(Ai,Ci)=eαici−eαiCiγiAi.

Design/methodology/approach

Network risk is defined in terms of degree sequence, g, node/link damage, d, and probability of failure, v: R=∑gividi. The paper finds the optimal allocation of resources (Ai, Ci) that minimizes R from the defender's point of view, and maximizes R from the attacker's point of view.

Findings

The effectiveness of the optimal min‐max strategy is compared with three allocation strategies: random, non‐network, and network. It is shown that total network risk is minimized by the non‐network strategy, because this strategy considers damage values and ignores network topology in the definition of risk.

Originality/value

The method is illustrated by applying it to critical infrastructure – a hypothetical water‐and‐power network.

Details

The Journal of Risk Finance, vol. 9 no. 3
Type: Research Article
ISSN: 1526-5943

Keywords

Article
Publication date: 11 April 2023

Yossra Boudawara, Kaouther Toumi, Amira Wannes and Khaled Hussainey

The paper aims to examine the impact of Shari'ah governance quality on environmental, social and governance (ESG) performance in Islamic banks.

Abstract

Purpose

The paper aims to examine the impact of Shari'ah governance quality on environmental, social and governance (ESG) performance in Islamic banks.

Design/methodology/approach

The study's sample consists of 66 Islamic banks from 14 countries over 2015–2019. The research uses the Heckman model, which is a two-stage estimation method to obtain unbiased estimates, as ESG scores are only observable for 17 Islamic banks in Eikon Refinitiv database at the time of the analysis.

Findings

The analysis shows that Shari'ah governance has a beneficial role to achieve ESG performance. The analysis also shows that enhanced profiles of Shari'ah supervisory boards' (SSB) attributes are more efficient than the operational procedures to promote ESG performance. In addition, the analysis shows that enhanced SSBs' attributes strengthen the bank's corporate governance framework, while sound-designed procedures increase the bank's social activities by emphasizing their roles to ensure Shari'ah compliance. Finally, the analysis sheds light on the failure of Shari'ah governance to promote environmental performance.

Research limitations/implications

The existing databases providing companies' ESG-related information still do not offer sufficient data to conduct an international study with a larger sample of Islamic banks (IBs) having ESG scores for a more extended period.

Practical implications

The research provides policy insights to Islamic banks' stakeholders to promote social and governance performance in the Islamic finance industry through improving Shari'ah governance practices. However, raising environmental awareness is imminent among all actors implicated in the Shari'ah governance processes to help overcome the anthropogenic risks.

Originality/value

The research complements the governance-banks' ESG performance literature by examining the role of Shari'ah governance. The research also extends the literature on Islamic banks' sustainability by pointing to the Shari'ah governance failure to enhance environmental performance and thus achieve Maqasid al-Shariah regarding the environment.

Details

Journal of Applied Accounting Research, vol. 24 no. 5
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 12 March 2018

Reema Tayyem, Sabika Allehdan, Hiba Bawadi, Georgianna Tuuri, Mariam Al-Mannai and Abdulrahman Obaid Musaiger

The purpose of this study is to evaluate the associations between adolescents’ perceptions of their parents’ and peers’ opinions about body weight and their actual weight status.

Abstract

Purpose

The purpose of this study is to evaluate the associations between adolescents’ perceptions of their parents’ and peers’ opinions about body weight and their actual weight status.

Design/methodology/approach

A total of 795 Jordanian adolescents, 15-18 years of age, were recruited in this study. Adolescents completed a questionnaire to evaluate their perceptions: about how their parents’ and peers’ viewed their weight, regarding any criticism of their parents and peers about their weight and if their parents compared their weight against their siblings.

Findings

The study found that the majority of non-overweight adolescents thought their parents and peers considered them to have a normal weight (94.9 and 94.6 per cent for boys, 76.6 and 85.5 per cent for girls, respectively). For obese girls, 83.4 per cent thought their parents and 91.7 per cent thought their peers perceived them as overweight. The risk of being obese was significantly related to the amount of parental criticism perceived by adolescent girls with OR = 3.9 (95 per cent CI: 1.6-9.4; P = 0.01), while perception of peer criticism showed an increased trend of risk for obesity in boys. Adolescents’ perceptions regarding parental comparisons between their body weights against their siblings’ body weight was found to increase the risk for obesity significantly among girls.

Originality/value

The current study highlights that most of the obese adolescents perceived that their parents and peers underestimated their actual weight status. While obese boys were more likely to report being criticized about their body shape by their peers, obese girls indicated that they received more criticism about their weight from their parents.

Details

Nutrition & Food Science, vol. 48 no. 2
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 8 May 2018

Ghassan H. Mardini, Yasean A. Tahat and David M. Power

The purpose of this paper is to examine the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the…

Abstract

Purpose

The purpose of this paper is to examine the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the implementation review of the International Financial Reporting Standard (IFRS) 8. This was the first standard to be subjected to a post-implementation review. Annual reports are initially analyzed to investigate the level of segmental information that was published by companies in these two countries.

Design/methodology/approach

Using the Ohlson (1995) model, the study employs regression analysis to test the hypotheses relating to the value relevance of the segmental disclosures uncovered. In addition, one-way ANOVA and Kruskal-Wallis tests are used to investigate any variation in segmental reporting among sectors.

Findings

The findings indicate that the amount of segmental information disclosed by the sample firms differs across sectors. Moreover, the segmental information provided (including the number of segments and the amounts of disclosure) is value relevant and can explain the variations in firms’ share prices.

Practical implications

The results of the current investigation have implications for policy makers, including the International Accounting Standards Board, as well as for accounting regulators in Jordan and Qatar. They suggest that the segmental disclosures supplied under IFRS 8 are value relevant for equity prices in a developing country context. Compliance with IFRS 8 should thus be monitored to ensure that all firms provide the segmental disclosures that they are meant to supply under the terms of the standard.

Originality/value

This paper is one of the few to provide empirical evidence on the role of segmental reporting following the post-implementation review that was conducted for IFRS 8.

Details

Journal of Accounting in Emerging Economies, vol. 8 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 17 December 2020

Nor Hafizah Zainal Abidin, Fatimah Mat Yasin and Ahmad Zainal Abidin

The purpose of this study is to gather the perceptions of the Shari'ah committee members on what and how they safeguard and strengthen their independence in fact and independence…

2156

Abstract

Purpose

The purpose of this study is to gather the perceptions of the Shari'ah committee members on what and how they safeguard and strengthen their independence in fact and independence in appearance during the discharge of their duties.

Design/methodology/approach

Data were gathered through semi-structured interviews with 13 Shari'ah committee members from 13 different Islamic financial institutions (IFIs).

Findings

Based on the Islamic worldview and agency theory, the findings suggest that safeguard measures within the context of the Shari'ah committee are strengthened by the following factors: presence of competencies, personal characteristics of the Shari'ah committee members, board engagement, role of the chairman in the Shari'ah committee and accountability to God. Based on the agency theory, it can be suggested that the characteristics of the Shari'ah committee and the presence of an effective governance structure are able to minimise threats to the independence of the Shari'ah committee and enhance its effectiveness.

Practical implications

The insights from this study highlight that proper and fit criteria need to be enhanced to ensure the independence of the Shari'ah committee members when performing their roles for IFIs. Moreover, it shows that board engagement and chairman involvement in overseeing the Shari'ah committee in the discharge of its duties is able to improve the independence of the Shari'ah committee both in fact and in appearance.

Originality/value

This study contributes to the evidence on safeguard measures in the Malaysian context, which is highly regulated in relation to the Shari'ah governance practices in IFIs. This evidence could be considered by other Shari'ah committees in different contexts.

Details

Asian Journal of Accounting Research, vol. 6 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Article
Publication date: 15 November 2022

Samuel Ayofemi Olalekan Adeyeye, Olusola Timothy Bolaji, T.A. Abegunde, Helen O. Emun and Rasheed Adesina Oyenubi

The purpose of this study is to evaluate the quality and sensory properties of cookies produced from wheat flour using avocado puree as fat substitute.

Abstract

Purpose

The purpose of this study is to evaluate the quality and sensory properties of cookies produced from wheat flour using avocado puree as fat substitute.

Design/methodology/approach

Cookies were produced from wheat flour using avocado puree as fat substitute in ratio 0%, 25%, 50%, 75% and 100%, respectively. The formulation of margarine and avocado puree blends was done by using D-Optimal Mixture Design. In all, 20 samples were produced from each substitution level and analyses were done in triplicates to obtain mean values using standard methods. Means were separated by Duncan’s multiple range test, and significances were accepted at less than 5% confidence level (p < 0.05). Proximate and functional analyses were conducted on the flour samples, while cookie samples were subjected to proximate and sensory analyses.

Findings

The results of this study revealed that the values of loose bulk density, packed bulk density, oil absorption density, water absorption capacity, swelling power, solubility and dispersibility of the flours at p < 0.05 are 0.3–0.4 g/ml, 0.5–0.7 g/ml, 16.9%–94.0%, 39.7%–80.6%, 461.2%–618.2%, 6.0%–29.8% and 69.0%–82.8%, respectively. The moisture, protein, fat, total dietary fiber, total ash and carbohydrate contents of the cookies at p < 0.05 are 3.6%–16.7%, 6.5%–9.9%, 2.5%–19.2%, 1.7%–1.9%, 1.1%–3.0% and 65.0%–70.7%, respectively. The taste, color, crispiness, texture and overall acceptability of the cookies at p < 0.05 are 7.4–7.8, 6.9–7.5, 7.2–7.9, 7.3–7.7 and 7.4–8.3, respectively. The sensory scores showed that panelists preferred the taste, crispiness and texture of the cookies produced from wheat flour using avocado puree as fat substitute at varying proportion. The sensory characteristics of sample WF4 (100% avocado puree) were rated overall best in all the parameters tested followed by sample WF3 (75% avocado puree). Hence, this study established the possibility of producing cookies from wheat flour using avocado puree as fat substitute without a negative impact on the sensory characteristics and the consumers’ acceptability.

Practical implications

The cookies produced from this study are not meant for vegetarians because eggs were added in the formulations and recipes but could be valuable to ovo-vegetarians that may take food with eggs without restriction. The major challenge of this study was that avocados are very expensive in much of the world, so this is only suitable and viable where there is an excess of the fruit.

Originality/value

This study examined the use of avocado puree as fat substitute in cookie production. Effects of avocado puree on proximate composition and functionality of cookies produced from wheat flour were also determined. This approach was novel, and it will encourage the use of avocado for value-added in industrial food production.

Details

Nutrition & Food Science , vol. 53 no. 6
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 10 October 2016

Markus Walz, Patrizia Hoyer and Matt Statler

The purpose of this paper is to introduce the unique artistic approach of film-maker Werner Herzog as an inspiration to rethink ethnographic studies in general and the notion of…

Abstract

Purpose

The purpose of this paper is to introduce the unique artistic approach of film-maker Werner Herzog as an inspiration to rethink ethnographic studies in general and the notion of reflexivity in particular.

Design/methodology/approach

This paper reviews the particularities of Werner Herzog’s approach to filmmaking, linking them to the methodological tradition of visual ethnography and especially the debate about the role of reflexivity and performativity in research.

Findings

Herzog’s conceptualization of meaning as “ecstatic truth” offers an avenue for visual organizational ethnographers to rethink reflexivity and performativity, reframe research findings and reorganize research activities. The combination of multiple media and the strong authorial involvement exhibited in Herzog’s work, can inspire and guide the development of “meaningful” organizational ethnographies.

Originality/value

The paper argues that practicing visual organizational ethnography “after Herzog” offers researchers an avenue to engage creatively with their research in novel and highly reflexive ways. It offers a different way to think through some of the challenges often associated with ethnographic research.

Details

Journal of Organizational Ethnography, vol. 5 no. 3
Type: Research Article
ISSN: 2046-6749

Keywords

Article
Publication date: 15 June 2010

Jing Zhang, Shifei Shen and Rui Yang

The purpose of this paper is to focus on resource allocation and information disclosure policy for defending multiple targets against intentional attacks. The intentional attacks…

Abstract

Purpose

The purpose of this paper is to focus on resource allocation and information disclosure policy for defending multiple targets against intentional attacks. The intentional attacks, like terrorism events, probably cause great losses and fatalities. Attackers and defenders usually make decisions based on incomplete information. Adaptive attacking and defending strategies are considered, to study how both sides make more effective decisions according to previous fights.

Design/methodology/approach

A stochastic game‐theoretic approach is proposed for modeling attacker‐defender conflicts. Attackers and defenders are supposed both to be strategic decision makers and partially aware of adversary's information. Adaptive strategies are compared with different inflexible strategies in a fortification‐patrol problem, where the fortification affects the security vulnerability of targets and the patrol indicates the defensive signal.

Findings

The result shows that the intentional risk would be elevated by adaptive attack strategies. An inflexible defending strategy probably fails when facing uncertainties of adversary. It is shown that the optimal response of defenders is to adjust defending strategies by learning from previous games and assessing behaviors of adversaries to minimize the expected loss.

Originality/value

This paper explores how adaptive strategies affect attacker‐defender conflicts. The key issue is defense allocation and information disclosure policy for mitigation of intentional threats. Attackers and defenders can adjust their strategies by learning from previous fights, and the strategic adjustment of both sides may be asynchronous.

Details

Kybernetes, vol. 39 no. 5
Type: Research Article
ISSN: 0368-492X

Keywords

Open Access
Article
Publication date: 17 November 2022

Niamh M. Brennan

Unlike quantitative studies, interview data generally cannot be validated; yet, they are typically the only evidence of the research. This study develops protocols for using…

3909

Abstract

Purpose

Unlike quantitative studies, interview data generally cannot be validated; yet, they are typically the only evidence of the research. This study develops protocols for using verbatim interview quotations in research and for assessing the quality of interview quotations.

Design/methodology/approach

This research reviews 20 empirical papers using in-depth interviews containing 600 interview quotations to examine authors' approaches to verbatim interviewee quotations. The research analyses the sample papers for interview transcript handling, selection of quotations, the number and length of interview quotations, how they are placed and presented, the proportion of interviewee voices reproduced in quotations and the disclosure of protocols for translating and editing quotations. This paper includes illustrative interview quotations as exemplars of best practice.

Findings

Given the modest discussion of the principles influencing the reproduction of quotations in research, this study develops a framework for evaluating prior research. Researchers use a wide variety of practices to reproduce interview quotations in accounting research. The issues derived from this review, and their application to interview-based papers, frame an argument for a general set of quality criteria and protocols rather than rigid rules for assessing qualitative work. These criteria can serve as anchor points for qualitative evaluation.

Originality/value

There is little guidance on the use of interview quotations in qualitative research which this study bridges.

Details

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

Keywords

Open Access
Article
Publication date: 12 February 2021

Suzette Dyer, Heather Lowery-Kappes and Fiona Hurd

This paper details how we adapted a critically informed third-year career management and development course to address an identified gap in our Human Resource Management students…

Abstract

Purpose

This paper details how we adapted a critically informed third-year career management and development course to address an identified gap in our Human Resource Management students learning at both practical and theoretical levels. In order to address this gap, we explored and challenged the aims of our critically informed pedagogy, and alongside our campus career development services, collaboratively redesigned the course to enhance theoretical and practical learning outcomes of students.

Design/methodology/approach

We detail changes made through three stages of curriculum redesign and provide an exploratory analysis of 106 student reflections on the third iterative redesign. This exploratory analysis focuses on student learning outcomes resulting from their engagement with the career practitioner and the revised course content.

Findings

Students found the course theoretically challenging and practically relevant and were readily able to incorporate career theory into descriptions of their own careers. However, more significantly, students were also able to situate themselves within a wider critique of the context of careers, demonstrating the development of critical reasoning skills and moving towards practical and critical action, demonstrating praxis.

Originality/value

Our experience provides an example of bridging the seeming paradox of critical pedagogy and practice. Specific details of curriculum design may be of interest to those looking to improve both theoretical and practice engagement.

Details

Journal of Work-Applied Management, vol. 13 no. 1
Type: Research Article
ISSN: 2205-2062

Keywords

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