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Article
Publication date: 5 June 2020

Yasir Rashid, Anisha Tanveer, Zeeshan Shaukat and Imran Sadiq

This paper aims to highlight four features of value co-creation among actors in a business-to-business environment. Service-dominant (S-D) logic of marketing is used as a…

Abstract

Purpose

This paper aims to highlight four features of value co-creation among actors in a business-to-business environment. Service-dominant (S-D) logic of marketing is used as a theoretical lens to view at the process of value co-creation.

Design/methodology/approach

Using an interpretive methodological approach, the authors collected empirical material from a single case based in New Zealand. The case was based on the collaboration, interaction and relationship between vendor and client during an information and communication technology (ICT) systems integration project. The unit of analysis was “points of value creation.” Empirical material came from observation, in-depth interviews and documents such as meeting notes and email logs. Interpretation highlighted four features of the value co-creation process: motivators, outcomes, disadvantages and management. Moreover, personal and network aspects of value co-creation process emerged.

Findings

The findings of this study capture benefits, as well as conflicts and frustrations, in a value co-creation process. Furthermore, it provides future research motivations for researchers currently working to develop S-D logic of marketing.

Originality/value

It is suggested that there is relatively little direction on how value co-creation process should be undertaken in different contexts such as retail, education, health care and ICT. There is a need to understand the dynamics and specification of value co-creation process, as the literature is scarce in this field.

Article
Publication date: 12 June 2017

Ishfaq Ahmed, Muhammad Musarrat Nawaz, Rizwan Qaisar Danish, Ahmad Usman and Muhammad Zeeshan Shaukat

It is believed that the core aim of Islamic institution is idiosyncratic from conventional business entities. Considering this presumption, this study aims to reveal the…

Abstract

Purpose

It is believed that the core aim of Islamic institution is idiosyncratic from conventional business entities. Considering this presumption, this study aims to reveal the understandings of various stakeholders about objectives of Islamic banks.

Design/methodology/approach

The research endeavor is based on the findings of two distinctive studies, where Study 1 was aimed at investigating the communication of objectives through mission statements of Islamic banks and conventional banks with window operations. Here, mission statements were analyzed using content analysis and readability and understandability tests. Study 2, on the other hand, was aimed at investigating the understandings of various stakeholders, both internal (employees) and external (Muslim and non-Muslim customers of both Islamic and conventional banks, employees and management of conventional banks and business students). In total, 370 responses were received and analyzed in this study.

Findings

The findings (Study 1) unveil, the fact, that the mission statements of Islamic banks working in Pakistan are not good at communicating the corporate goals clearly. Out of ten banks investigated for Study 1, it is evident that only one bank (HBL, with window operations) was at par with readability threshold standards. Thus, it was imperative to share that mission statements of Islamic banks are difficult to read and comprehend. Study 2 adds further by revealing that most of the stakeholders are not clear about the objectives of these banks, while customers of conventional banks do not value the distinctive objectives of Islamic banks.

Research limitations/implications

This study leaves a valuable message for the policy makers and top management of Islamic banks by focusing on the unattended part on their end, i.e. quality of mission statements and stakeholders’ perception about the objectives of their organization, thus highlighting the needs of greater emphasis on the communication flow to stakeholders, as the clarity of business purpose may change the way customers react toward the business and opt for banking – customer relation in future.

Originality/value

This study covers a multi-dimensional investigation of the understanding and communication of objectives of Islamic banks. There is dearth of literature focusing on the aspects of content analysis, mission statement readability and understandability and investigation of stakeholders’ perception in tandem.

Details

Journal of Islamic Accounting and Business Research, vol. 8 no. 3
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 23 September 2013

Ishfaq Ahmed, Muhammad Zeeshan Shaukat and Talat Islam

A mission statement is an important tool for organizational communication, as it speaks to all stakeholders. It should be readable and comprehensible. The main objective of this…

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Abstract

Purpose

A mission statement is an important tool for organizational communication, as it speaks to all stakeholders. It should be readable and comprehensible. The main objective of this article is to determine the readability of mission statements from selected Islamic banks.

Design/methodology/approach

This study was conducted using simple counting techniques (total words, total sentences and number of words per sentence) and readability analyses. The mission statements from 169 Islamic banks were taken from their respective web sites between March and April 2012.

Findings

The findings reveal that the mission statements of Islamic banks are difficult to read and comprehend and require 17 years of formal education before they can be fully understood.

Research limitations/implications

Future studies should consider a comparative analysis that looks at how the origins of a bank can affect mission statements as well as examining different division of the financial sector such as insurance companies and other financial institutions.

Practical implications

The findings of this study revealed that banks have a great deal of work to do on their mission statements in order to make them readable and understandable to a wide range of stakeholders.

Originality/value

This article is first of its kind as it focuses on an area that has not been investigated by earlier researchers.

Details

Journal of Islamic Accounting and Business Research, vol. 4 no. 2
Type: Research Article
ISSN: 1759-0817

Keywords

Content available
Article
Publication date: 4 September 2020

Anna Maria Tammaro and Juan D. Machin-Mastromatteo

264

Abstract

Details

Digital Library Perspectives, vol. 36 no. 3
Type: Research Article
ISSN: 2059-5816

Article
Publication date: 24 October 2023

Muhammad Naeem Aslam, Arshad Riaz, Nadeem Shaukat, Muhammad Waheed Aslam and Ghaliah Alhamzi

This study aims to present a unique hybrid metaheuristic approach to solving the nonlinear analysis of hall currents and electric double layer (EDL) effects in multiphase wavy…

Abstract

Purpose

This study aims to present a unique hybrid metaheuristic approach to solving the nonlinear analysis of hall currents and electric double layer (EDL) effects in multiphase wavy flow by merging the firefly algorithm (FA) and the water cycle algorithm (WCA).

Design/methodology/approach

Nonlinear Hall currents and EDL effects in multiphase wavy flow are originally described by partial differential equations, which are then translated into an ordinary differential equation model. The hybrid FA-WCA technique is used to take on the optimization challenge and find the best possible design weights for artificial neural networks. The fitness function is efficiently optimized by this hybrid approach, allowing the optimal design weights to be determined.

Findings

The proposed strategy is shown to be effective by taking into account multiple variables to arrive at a single answer. The numerical results obtained from the proposed method exhibit good agreement with the reference solution within finite intervals, showcasing the accuracy of the approach used in this study. Furthermore, a comparison is made between the presented results and the reference numerical solutions of the Hall Currents and electroosmotic effects in multiphase wavy flow problem.

Originality/value

This comparative analysis includes various performance indices, providing a statistical assessment of the precision, efficiency and reliability of the proposed approach. Moreover, to the best of the authors’ knowledge, this is a new work which has not been explored in existing literature and will add new directions to the field of fluid flows to predict most accurate results.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 34 no. 1
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 20 September 2021

Kashif Abbass, Abdul Aziz Khan Niazi, Tehmina Fiaz Qazi, Abdul Basit and Huaming Song

The study aims to investigate the barriers in implementing social distancing at the workplace as an aftermath of the COVID-19 pandemic period.

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Abstract

Purpose

The study aims to investigate the barriers in implementing social distancing at the workplace as an aftermath of the COVID-19 pandemic period.

Design/methodology/approach

Study design consists of a review of literature, data collection and analysis. It encompasses identification, verification and analysis of the relationships among the barriers. Data have been collected from a panel of experts on matrix-type questionnaires from workplaces. Interpretive structural modeling (ISM) augmented with “Matrice d' Impacts Croise's Multiplication Appliquée a UN Classement (Cross Impact Matrix Multiplication Applied to Classification)” (MICMAC) for structural analysis.

Findings

The literature has identified twenty major barriers to implementing social distancing at the workplace. The research findings reveal/show that the barrier “matter of disrespect” occupies the bottom level in the ISM model. Therefore, it is the most critical barrier; whereas, employees with disabilities and “herding culture” are crucial as they occupy the next lowest level, therefore, are crucial. Moreover, there are ten barriers positioned in the middle of the model having moderate-severe effects, and seven falls on the top level of the model having relatively less severe effects. Results of MICMAC affirm and avow the results of ISM.

Research limitations/implications

The study will have profound theoretical and practical implications for stakeholders since it provides lot of new useful and valuable information, gives relational insights and determines priorities subject to usual limitations of survey research.

Originality/value

It is an original attempt to make some sense of practicability of social distancing for stakeholders including policymakers, frontline health workers and public at large.

Details

Library Hi Tech, vol. 40 no. 2
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 12 December 2018

Ali J. Chamkha and Fatih Selimefendigil

The purpose of this study is to numerically examine the mixed convection of CuO-water nanofluid due to a rotating inner hot circular cylinder in a 3D cubic enclosure with phase…

Abstract

Purpose

The purpose of this study is to numerically examine the mixed convection of CuO-water nanofluid due to a rotating inner hot circular cylinder in a 3D cubic enclosure with phase change material (PCM) attached to its vertical surface. Heat transfer and fluid flow characteristics were examined for various values of pertinent parameters.

Design/methodology/approach

Finite element method was used in the numerical simulation. Influence of various pertinent parameters such as Rayleigh number (between 10$^5$ and 10$^6$), Hartmann number (between 0 and 100), angular rotational speed of the cylinder (between −50 and 50), solid nanoparticle volume fraction (between 0 and 0.04) and PCM parameters (height-between 0.2H and 0.8H, thermal conductivity ratio- between 0.1 and 10) on the convective heat transfer characteristics are numerically studied.

Findings

It was observed that local heat transfer variations along the hot surface differ significantly for the cases with and without magnetic field where three distinct hot spots of peak Nusselt number are established when magnetic field is imposed. The average Nusselt number enhancement with the nanofluid at the highest particle volume fraction is 52.85 per cent at Hartmann number of 100, whereas its value is 39.76 per cent for the case in the absence of magnetic field. When the inner cylinder rotates, flow and thermal fields are affected within the cavity. The local heat transfer variations spread over the hot surface with cylinder rotation and 16.43 per cent of reduction in the average heat transfer is obtained with counter-clockwise rotation at 100 rad/sec. An enhancement in the PCM height and a reduction in the thermal conductivity of the PCM result in average heat transfer deterioration for the 3D cavity. The amount of the reduction is 43 per cent when the PCM height is increased from 0.2H to 0.8H, whereas 19.10 per cent enhancement in the heat transfer is achieved when thermal conductivity ratio (PCM) to the base fluid is increased from 0.1 to 10.

Originality/value

Such configurations can be designed for convection control, and in our case, various methods are available. Some of the investigated methods can be used in applications where magnetic field already exists. Convection control study in 3D cavity gives more realistic results as compared to 2D configurations, and results of the current investigation may be used for the design, optimization and flow control of many thermal applications involving magnetic field effects.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 29 no. 10
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 4 April 2024

Orhan Akisik

The purpose of this study is to examine the relationship between pollutant emissions, financial development and IFRS in developed and developing countries between 1998 and 2022.

Abstract

Purpose

The purpose of this study is to examine the relationship between pollutant emissions, financial development and IFRS in developed and developing countries between 1998 and 2022.

Design/methodology/approach

Data were obtained from World Development Indicators and World Governance Indicators of the World Bank.

Findings

Using FGLS and GMM estimators, the results provide evidence that financial development has a significant positive impact on a variety of pollutant emissions. However, this positive impact is moderated by IFRS for the overall sample and country income groups.

Practical implications

Governments and regulatory organizations should support companies’ investments in clean energy and technologies to slow down environmental degradation. Tax credits and subsidies may be helpful to achieve this goal. Also, governments may encourage companies to cooperate with universities and research institutions to develop environment-friendly production and distribution methods to reduce pollution. Although stakeholders may obtain information about environmental issues in financial statements that are prepared in accordance with IFRS, there is a need for standardization of their contents.

Social implications

Greenhouse gases are major contributors to climate change and global warming. In addition to private costs borne by producers, the production and consumption of products have social costs arising from pollution that affects air, water, and soil. Pollution adversely affects people's physiological and psychological health, which decreases labor productivity, thereby leading to a decrease in economic growth.

Originality/value

According to the author’s knowledge, this is the first study that examines the impact of IFRS on the relationship between financial development and pollutant emissions.

Details

Management of Environmental Quality: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7835

Keywords

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