Search results for: accounting practitioners

Authors: Junaid Ahmed, Nandita Shenoy

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Maintaining lifelong knowledge and skills is essential for safe clinical practice. Continuing Professional Development (CPD) is an established method that can facilitate lifelong learning. It focuses on maintaining or developing knowledge, skills and relationships to ensure competent practice.To date, relatively little has been done to comprehensively and systematically synthesize evidence to identify subjects of interest among practising dentist. Hence the aim of our study was to identify areas in clinical practice that would be favourable for continuing professional dental education amongst practicing dentists. Participants of this study consisted of the practicing dental surgeons of Mangalore, a city in Dakshina Kannada, Karnataka. 95% of our practitioners felt that regular updating as a one day program once in 3-6 months is required, to keep them abreast in clinical practice. 60% of subjects feel that CPD programs enrich their theoretical knowledge and helps in patient care. 27% of them felt that CPD programs should be related to general dentistry. Most of them felt that CPD programs should not be charged nominally between one to two thousand rupees. The acronym ‘CPD’ should be seen in a broader view in which professionals continuously enhance not only their knowledge and skills, but also their thinking,understanding and maturity; they grow not only as professionals, but also as persons; their development is not restricted to their work roles, but may also extend to new roles and responsibilities.

Keywords: continuing professional development, competent practice, dental education, practising dentist

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Authors: Maari Sugawara

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This ethnographic research interrogates female masochism within contemporary Japan, focusing on fifteen female BDSM (Bondage, Discipline, Dominance, Submission, Sadism, and Masochism) practitioners who identify as masochists, bottoms, and/or submissives. The study employs semi-structured interviews with these practitioners, representing diverse backgrounds and ages, to explore the intersection of sexuality and individual and/or collective trauma. The study focuses on a specific group of sadomasochists who, as survivors of gender and sexual violence, reenact their trauma through BDSM practices. This exploration draws on feminist performance studies, postcolonial studies, psychoanalysis, and affect analysis to highlight the complexities of female masochism. In a cultural milieu that often reduces female masochism to mere compliance with heteropatriarchy, this study argues that specific masochistic practices transcend submission, serving as vital strategies for confronting trauma and dismantling entrenched cultural narratives. Engaging with Lacan’s concept of feminine jouissance and the notion of "creative masochism" in the context of Japan's proximity to the imperial US, the study facilitates a nuanced exploration of female masochistic enjoyment. The study shows that these practices can act as both a means of survival and a mode of resilience, challenging dominant narratives that portray masochism solely as a form of subjugation, drawing on feminist performance studies, postcolonial studies, psychoanalysis, and affect analysis. It interprets masochism as a complex terrain of affective engagement, where shared suffering and consensual pain foster transformative possibilities. By analyzing BDSM as a cultural site, this research reframes masochism not only as a personal negotiation of pain but also as a broader allegory for Japan’s ongoing geopolitical self-positioning. Central to this analysis is the concept of "creative masochism," which positions masochism as both a metaphor and a practice through which Japan addresses its historical subordination to the United States. This framework allows for a deeper understanding of how participants' lived desires intersect with national narratives, illuminating the relationship between personal experiences and larger socio-political dynamics. It incorporates sadomasochistic metaphors into Japan-U.S. interactions, reflecting underlying patterns of submission, resistance, and cultural negotiation. Additionally, this research examines the effects, affects, and limitations of masochism within the post-WWII Japanese context, providing insights into how masochism can reshape one's relationship with their surroundings. This study challenges the notion that female masochism is entirely subsumed by hegemonic structures, revealing instead that subjects can assert their autonomy within their experiences of pleasure and pain. The consensual enactment of violence within these encounters emerges as a complex and ambivalent process, wherein pain transforms into a generative force for reimagining alternative forms of sociality and belonging. Additionally, the research identifies contradictions and connections between the personal and political, examining how kink practices shape participants' daily lives and identities, and vice versa, highlighting the profound impact of these practices on their sense of self and community. Ultimately, it reaffirms agency in the face of pervasive heteronormative power dynamics, suggesting that masochism can serve as a site of both resistance and redefinition.

Keywords: female masochism, BDSM, Japan, masochism, trauma, sexual violence

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Authors: Krisna Damayanti

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Negative issue about the relationship between auditors and clients often heard. It arises in view of the rise of a variety of phenomena resulting from the audit practice of greed and do not appreciate the independence of the audit profession and professional code of ethics. It is a logical consequence of the practice of capitalism in accounting. The purpose of this paper would like to uncover the existing auditing practices in Indonesia, especially Java, which is associated with a strong influence of Javanese culture with reluctant/"shy", politely, "legowo", "ngemong" friendly, "not mentholo", "tepo seliro", "ngajeni", "acquiescent". The method used by interpretive approach that emphasizes the role of language, interpret and understand and see social reality as something other than a label, name or concept. Auditing practices in each country has a culture that will affect the standard set by those regulatory standards although there has been an adaptation of IAS. In Indonesia the majority of parties dominated by Javanesse racial regulators, so Java culture is embedded in every audit practices thus conditions in Java requires auditors to behave like that, sometimes interfere with standard Java code of conduct that must be executed by an auditor. Auditors who live in Java have the characters of Javanese culture that is hard to avoid in the audit practice. However, in practice, the auditor still are relevant in their profession.

Keywords: auditors, java, character, profession, code of ethics, client

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Authors: Lindsey Watson

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This research is aimed at facilitating and listening to the voices of younger children, recognising their contributions to research about the things that matter to them. Digital technology increasingly impacts on the lives of young children, therefore this study aimed at increasing children’s agency through recognising and involving their perspectives to help contribute to a wider understanding of younger children’s perceptions of online safety. Using a phenomenological approach, the paper discusses how storytelling as a creative methodological approach enabled an agentic space for children to express their views, knowledge, and perceptions of their engagement with the digital world. Setting and parental informed consent were gained in addition to an adapted approach to child assent through the use of child-friendly language and emoji stickers, which was also recorded verbally. Findings demonstrate that younger children are thinking about many aspects of digital technology and how this impacts on their lives and that storytelling as a research method is a useful tool to facilitate conversations with young children. The paper thus seeks to recognise and evaluate how creative methodologies can provide insights into children’s understanding of online safety and how this can influence practitioners and parents in supporting younger children in a digital world.

Keywords: early childhood, family, online safety, phenomenology, storytelling

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Authors: Neneng Hayatul Milah

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The most important reading skill for students is comprehension. Understanding the reading text will have an impact on learning outcomes. However, reading comprehension instruction in Indonesian elementary schools is lacking. A more effective learning model is needed to enhance students' reading comprehension. This study aimed to evaluate the effectiveness of the CIRC (Cooperative Integrated Reading and Composition) model with Padlet integration in improving the reading comprehension skills of grade IV students in elementary schools in Cimahi City, Indonesia. This research methodology was quantitative with a pre-experiment research type and one group pretest-posttest research design. The sample of this study consisted of 30 students. The results of statistical analysis showed that there was a significant effect of using the CIRC learning model using Padlet on improving students' reading comprehension skills of narrative text. The mean score of students' pretest was 67.41, while the mean score of the posttest increased to 84.82. The paired sample t-test resulted in a t-count score of -13.706 with a significance score of <0.001, which is smaller than α = 0.05. This research is expected to provide useful insights for educational practitioners on how the use of the CIRC model using Padlet can improve the reading comprehension skills of elementary school students.

Keywords: reading comprehension skills, CIRC, Padlet, narrative text

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Authors: V. V. Prasada Rao P., K. Venkata Subbaiah, J. Sudhir Kumar

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Most Indian cities or townships are facing greater challenges in proper disposal of their municipal solid wastes, which are growing exponentially with the rising urban population and improvement in the living standards. As per the provisional figures, 377 million people live in the urban areas accounting for 31.16 % of the Country’s total population, and expected to grow by 3.74% every year. In India, the municipal authority is liable for the safe management & disposal of Municipal Solid Wastes. However, even with the current levels of MSW generation, a majority of the local governments are unable to comply with their constitutional responsibility due to reasons ranging from cultural aspects to technological and financial constraints. In contrast, it is expected that the MSW generation in India is likely to increase from 68.8 MTD in 2011 to 160.5 MTD by 2041. Thus, the immediate challenge before the urban local bodies in India is to evolve suitable strategies not only to cope up with the current levels, but also to address the anticipated generation levels of MSW. This paper discusses the reasons for the low levels of enforcement of MSW Rules and suggests effective management strategies for the safe disposal of MSW.

Keywords: biodegradable waste, dumping sites, management strategy, municipal solid waste (MSW), MSW rules, vermicompost

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Authors: Jinesh Kumar Jain, Faishal Pathan

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The concept of sustainable development and effective environmental regulation has led to the emergence of a new field of study and practise that is the Green Supply Chain Management. GSCM has become a subject of great importance for both the developed and developing countries to achieve the desired and much-awaited goals of the firm within the environmental and sustainable framework. Its merits are comprised of good financial pay off and competitiveness to the firms in a long lasting and sustainable manner. The purpose of the paper is to briefly review the recent literature of the GSCM and also determines the new direction area of this emerging field. A detailed study has helped to enlighten the minute details and develop the research direction of the study. The GSCM has gained popularity with both academic and practitioners. The items for the study were developed based on the extent literature. Here we found that the state of adoption of GSCM practices by Indian Firms was still in its infancy, the awareness of environmental sustainability was quite low among consumers and the regulatory frameworks were also lacking in terms promoting environmental sustainability. The present paper is an attempt to emphasize much attention on the above-mentioned issues and present a conclusive summary to make its use widespread and for reaching.

Keywords: environmental management, environmental performance, financial performance, green supply chain management

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Authors: Bishal Baniya

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This paper proposes the sustainability related policy areas for decarbonisation and value addition at an organizational level. General and public sector organizations around the world are usually significant in terms of consuming resources and producing waste – powered through their massive procurement capacity. However, these organizations also possess huge potential to cut resource use and emission as many of these organizations controls supply chain of goods/services. They can therefore be a trend setter and can easily lead other major economic sectors such as manufacturing, construction and mining, transportation, etc. in pursuit towards paradigm shift for sustainability. Whilst the environmental and social awareness has improved in recent years and they have identified policy areas to improve the organizational environmental performance, value addition to the core business of the organization hasn’t been understood and interpreted correctly. This paper therefore investigates ways to align sustainability policy measures in a way that it creates better value proposition relative to benchmark by accounting both eco and social efficiency. Preliminary analysis shows co-benefits other than resource and cost savings fosters the business cases for organizations and this can be achieved by better aligning the policy measures and engaging stakeholders.

Keywords: policy measures, environmental performance, value proposition, organisational level

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Authors: Medya Fathi

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Today, success in the construction industry is not merely about project completion in a timely manner within an established budget and meeting required quality considerations. Management practices and partnerships need to be emphasized as well. In this regard, critical success factors (CSFs) cover necessary considerations for a successful project beyond the traditional success definition, which vary depending on project outcomes, delivery methods, project types, and partnering processes. Despite the extensive research on CSFs, there is a paucity of studies that examine CSFs for public-private partnership (PPP); the delivery method, which has gained increasing attention from researchers and practitioners over the last decade with a slow but growing adoption in the transportation infrastructure, particularly, highway industry. To fill this knowledge gap, data are collected through questionnaire surveys among private and public parties involved in PPP transportation projects in the United States. Then, the collected data are analyzed to explore the causality relationships between CSFs and PPP project success using structural equation model and provide a list of factors with the greatest influence. This study advocates adopting a critical success factor approach to enhance PPP success in the U.S. transportation industry and identify elements essential for public and private organizations to achieve this success.

Keywords: project success, critical success factors, public-private partnership, transportation

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Authors: Tim Nedyalkov

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A business decision to move to the cloud brings fundamental changes in how an organization develops and delivers its Information Technology solutions. The accelerated pace of digital transformation across businesses and government agencies increases the reliance on cloud-based services. They are collecting, managing, and retaining large amounts of data in cloud environments makes information security and data privacy protection essential. It becomes even more important to understand what key factors drive successful cloud adoption following the commencement of the Privacy Amendment Notifiable Data Breaches (NDB) Act 2017 in Australia as the regulatory changes impact many organizations and industries. This quantitative correlational research investigated the governance, risk management, and compliance factors contributing to cloud security success. The factors influence the adoption of cloud computing within an organizational context after the commencement of the NDB scheme. The results and findings demonstrated that corporate information security policies, data storage location, management understanding of data governance responsibilities, and regular compliance assessments are the factors influencing cloud computing adoption. The research has implications for organizations, future researchers, practitioners, policymakers, and cloud computing providers to meet the rapidly changing regulatory and compliance requirements.

Keywords: cloud compliance, cloud security, data governance, privacy protection

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Authors: Ofoegbu Ositadinma Edward

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This research paper discusses a web based monitoring system that enables effective monitoring of fuel pump output and sales volume from distributed fuel stations under the domain of a single company/organization. The traditional method of operation by these organizations in Nigeria is non-automated and accounting for dispensed product is usually approximated and manual as there is little or no technology implemented to presently provide information relating to the state of affairs in the station both to on-ground staff and to supervisory staff that are not physically present in the station. This results in unaccountable losses in product and revenue as well as slow decision making. Remote monitoring technology as a vast research field with numerous application areas incorporating various data collation techniques and sensor networks can be applied to provide information relating to fuel pump status in distributed fuel stations reliably. Thus, the proposed system relies upon a microcontroller, keypad and pump to demonstrate the traditional fuel dispenser. A web-enabled PC with an accompanying graphic user interface (GUI) was designed using virtual basic which is connected to the microcontroller via the serial port which is to provide the web implementation.

Keywords: fuel pump, microcontroller, GUI, web

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Authors: E. Feulefack Songong, A. Zingoni

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A vibration is a mechanical phenomenon whereby oscillations occur about an equilibrium point. Although vibrations can be linear or nonlinear depending on the basic components of the system, the interest is mostly pointed towards nonlinear vibrations. This is because most structures around us are to some extent nonlinear and also because we need more accurate values in an analysis. The goal of this research is the integration of nonlinearities in the development and validation of structural models and to ameliorate the resistance of structures when subjected to loads. Although there exist many types of nonlinearities, this thesis will mostly focus on the vibration of free and undamped systems incorporating nonlinearity due to stiffness. Nonlinear stiffness has been a concern to many engineers in general and Civil engineers in particular because it is an important factor that can bring a good modification and amelioration to the response of structures when subjected to loads. The analysis of systems will be done analytically and then numerically to validate the analytical results. We will first show the benefit and importance of stiffness nonlinearity when it is implemented in the structure. Secondly, We will show how its integration in the structure can improve not only the structure’s performance but also its response when subjected to loads. The results of this study will be valuable to practicing engineers as well as industry practitioners in developing better designs and tools for their structures and mechanical devices. They will also serve to engineers to design lighter and stronger structures and to give good predictions as for the behavior of structures when subjected to external loads.

Keywords: elastic foundation, nonlinear, plates, stiffness, structures, vibration

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Authors: Muhammed Buhary Muhammed Thabith, Nor Asiah Mohamad

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Religious Endowment (RE) (Waqf) has played an essential role in Islamic history and made a significant impact on the society, particularly in terms of socioeconomics. This has been made possible by having appropriate management of the RE propertiesin order to achieve the Sustainable Development Goals (SDGs), and the region of Kinniya, Sri Lanka, is not an exception. However, since the last Religious Endowment Act of 1982, a considerable deterioration has taken place, and cases of dormant properties have increased. This study proposes a conceptual model based on the SDGs initiatives to fill in the gaps. It analyses the application of the current RE properties management and identifies the issues as well as the challenges in the implementation of the RE Act. It adopts a doctrinal analysis involving the primary and secondary data, including statutes, practices, case law, and reports. The findings show that there are various management modes adopted by the stakeholders of RE. Some approaches are in tandem with the rules and practices of the SDGs with emphasis on support and cooperation from the community, private sector, and the government. Several initiatives such as awareness on RE, legal enforcements without fears and favours, as well as accounting and auditing, are recommended to minimize problems in managing the RE towards attaining the SDGs.

Keywords: sustainable development goals (SDGs), management, endowment, Sri Lanka

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Authors: Levan Sabauri

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Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: audit quality control, audit program, financial statement, perspective analysis

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Authors: Alessandra Marcelletti, Giovanni Trovato

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Corruption in public offices is found to be the reflection of country-specific features, however, the exact magnitude and the statistical significance of its determinants effect has not yet been identified. The paper aims to propose an estimation method to measure the impact of country fundamentals on corruption, showing that covariates could differently affect the extent of corruption across countries. Thus, we exploit a model able to take into account different factors affecting the incentive to ask or to be asked for a bribe, coherently with the use of the Corruption Perception Index. We assume that discordant results achieved in literature may be explained by omitted hidden factors affecting the agents' decision process. Moreover, assuming homogeneous covariates effect may lead to unreliable conclusions since the country-specific environment is not accounted for. We apply a Finite Mixture Model with concomitant variables to 129 countries from 1995 to 2006, accounting for the impact of the initial conditions in the socio-economic structure on the corruption patterns. Our findings confirm the hypothesis of the decision process of accepting or asking for a bribe varies with specific country fundamental features.

Keywords: Corruption, Finite Mixture Models, Concomitant Variables, Countries Classification

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Authors: Tiberiu Socaciu, Tudor Colomeischi, Eugenia Iancu

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Business failure affects in various proportions shareholders, managers, lenders (banks), suppliers, customers, the financial community, government and society as a whole. In the era in which we have telecommunications networks, exists an interdependence of markets, the effect of a failure of a company is relatively instant. To effectively manage risk exposure is thus require sophisticated support systems, supported by analytical tools to measure, monitor, manage and control operational risks that may arise. As we know, bankruptcy is a phenomenon that managers do not want no matter what stage of life is the company they direct / lead. In the analysis made by us, by the nature of economic models that are reviewed (Altman, Conan-Holder etc.), estimating the risk of bankruptcy of a company corresponds to some extent with its own business cycle tracing of the company. Various models for predicting bankruptcy take into account direct / indirect aspects such as market position, company growth trend, competition structure, characteristics and customer retention, organization and distribution, location etc. From the perspective of our research we will now review the economic models known in theory and practice for estimating the risk of bankruptcy; such models are based on indicators drawn from major accounting firms.

Keywords: Anglo-Saxon models, continental models, national models, statistical models

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Authors: Yu Shan Wang

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Different from other industries, the structure of the tourism industry depends to a large degree the environmental and cultural resources. The industry has to undertake social responsibilities for its commercial behaviour. This paper refers to the seven dimensions of the KLD STATS in 1991-2011 as the indicator to CSR practices. The purpose is to investigate what CSR activities create significant impacts on accounting-based financials and firm values by delving into different CSR dimensions. Meanwhile, this paper takes into consideration S&P 500 and control variables (firm sizes and financial leverage). In fact, the commercial behavior of the tourism-related industry may result in negative impacts on the economy and the society. Therefore, this paper classifies a positive set of CSR elements and a negative set of CSR elements for the tourism-related industry in order to examine their respective effects on short-term profitability and long-term firm values. This can shed light on which CSR dimensions exhibit significant impacts on CFP better than holistic CSR indicators, and hence provide more useful information to investors and corporates. This paper uses quantile regressions to avoid the impact of outliers in the data set. This helps to offer specific information so that companies can make informed decisions.

Keywords: corporate social responsibility, CSR, firm value, tourism, corporate financial performance, CFP

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Authors: Masood Ahmed

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There is a plethora of literature (including judicial and extra-judicial comments) concerning the virtues of alternative dispute resolution processes within the English civil justice system. Lord Woolf in his Access to Justice Report ushered in a new pro-ADR philosophy and this was reinforced by Sir Rupert Jackson in his review of civil litigation costs. More recently, Briggs LJ, in his review of the Chancery Court, reiterated the significant role played by ADR and the need for better integration of ADR processes within the Chancery Court. His Lordship also noted that ADR which had failed to produce a settlement (i.e. a failed-ADR) continued to play a significant role in contributing to a ‘substantial narrowing of the issues or increased focus on the key issues’ which were ‘capable of assisting both the parties and the court in the economical determination of the dispute at trial.’ With the assistance of empirical data, this paper investigates the nature of failed-ADR and, in particular, assesses the effectiveness of failed-ADR processes as a tool in: (a) narrowing the legal and/or factual issues which may assist the courts in more effective and efficient case management of the dispute; (b) assisting the parties in the future settlement of the matter. This paper will also measure the effectiveness of failed-ADR by considering the views and experiences of legal practitioners who have engaged in failed-ADR.

Keywords: English civil justice system, alternative dispute resolution processes, civil court process, empirical data from legal profession regarding failed ADR

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Authors: Khalil Aryanfar, Pariya Gholipor, Elmira Hafez

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This study examines the proportionality between the needs of industry and technical and vocational training of male and female vocational schools. The research method was descriptive that was conducted in two parts: documentary analysis and needs assessment and Delphi method was used in the need assessment. The statistical population of the study included 312 individuals from the industry sector employers and 52 of them were selected through stratified random sampling. Methods of data collection in this study, upstream documents include: document of the development of technical and vocational training, Statistical Yearbook 1393 in Tehran, the available documents in Isfahan Planning Department, the findings indicate that there is an almost proportionality between the needs of industry and Vocational training of male and female vocational schools in fields of welding, industrial electronics, electro technique, industrial drawing, auto mechanics, design, packaging, machine tool, metalworking, construction, accounting, computer graphics and the Administrative Affairs. The findings indicate that there is no proportionality between the needs of industry and Vocational training of male and female vocational schools in fields of Thermal - cooling systems, building electricity, building drawing, interior architecture, car electricity and motor repair.

Keywords: needs assessment, technical and vocational training, industry

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Authors: Michael Saad Thabet Azrek

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The advanced facts era is becoming a vital element within the improvement of financial offerings enterprise, in particular, the banking enterprise. It has introduced new approaches to delivering banking to the patron, including Internet Banking. Banks started to observe digital banking (e-banking) as a means to update a number of their conventional branch features using the net as a brand-new distribution channel. A few purchasers have, as a minimum, a couple of accounts across banks and get the right of entry to these accounts using e-banking offerings. To study the contemporary net really worth role, clients ought to log in to each of their debts and get the info and paintings on consolidation. This not simplest takes enough time, but it's also a repetitive hobby at a specific frequency. To cope with this point, an account aggregation idea is introduced as an answer. E-banking account aggregation, as one of the e-banking types, appeared to construct a more potent dating with clients. Account Aggregation provider usually refers to a provider that permits clients to manage their financial institution debts maintained in distinct establishments through a not unusual net banking operating a platform, with an excessive situation to protection and privateness. This paper gives an outline of an e-banking account aggregation method as a new provider in the e-banking field.

Keywords: compatibility, complexity, mobile banking, observation, risk banking technology, internet banks, modernization of banks, banks, account aggregation, security, enterprise development

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Authors: David Armany, Matthew Allaway, Preet Gosal, Senarath Edirimanne

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A potentially devastating complication of routine laparoscopic cholecystectomy includes iatrogenic bile duct injuries, which represent a stable incidence rate of 0.3% over the past three decades. Whilst related to several relative risks such as surgeon experience and patient factors (older age, male sex), misinterpretation of biliary tree anatomy remains the most common cause, accounting for 80% of iatrogenic Common Bile Duct injuries. Whilst extremely rare, a duplicate common bile duct anomaly remains a potential variation to encounter during biliary surgery, with 30 recognised cases in the worldwide literature, of which type Vb accounts for 4. We report the case of a rare type Vb variation encountered during intra-operative laparoscopic cholecystectomy and confirmed on cholangiogram. To our knowledge, this is the first documented Type Vb case encountered in an Australian population. Given these anomalies are asymptomatic and can perpetuate iatrogenic common bile duct injuries, awareness of all subtypes is crucial. Irrevocably, preoperative Magnetic Resonance Cholangiopancreatography can help recognise these anomalies before the operating theatre; however, their widespread adoption is limited by expensive and availability.

Keywords: duplicated common bile duct, type Vb, cholecystitis, MRCP, cholangiogram, iatrogenic CBD

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Authors: Zareen Khan

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Islamic Banking has experienced high growth in Pakistan in recent years and has successfully survived the economic downturn of 2009-2011. Despite the increase in branch network and expansion of services, it is unclear if Islamic banks are truly following the theory and practical application of Shariah Law. This paper explores the theological basis of Islamic finance and examines the discrepancies between the theory and practice of Islamic banking using Pakistan as a case study. It discusses areas where Islamic banks lack proper Shariah compliance and analyzes the financial weaknesses of Islamic banks in terms of the services offered. Furthermore, the paper offers plausible explanations for the clientele of Islamic banks. The case study has three major findings. Firstly, most of the employees of Islamic banks come from conventional banking backgrounds and the banks have to invest in additional trainings to specialize employees in Islamic Banking. Secondly despite the efforts of State Bank of Pakistan, there is a lack of accounting and auditing standards tailored for Islamic Banking. Thirdly, majority of the clients of Islamic banks in Pakistan are accustomed to conventional banking causing the bankers to “speak the conventional banking language.” Combined, these three factors can create gaps in the practical application of Islamic finance in Islamic banks in Pakistan.

Keywords: islamic finance, comparing theory with practice, islamic banking, Pakistan

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Authors: Nivedita Ghosh

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In his critique of Lefebvre’s view that ‘technological capacities’ are class-dependent, Francois Hetman argues that technology today is participatory, allowing the entry of individuals from different levels of social stratification. As a result, we are entering into an era of technology operators or ‘clerks’ who become the new decision-makers because of the knowledge they possess of the use of technologies. In response to Hetman’s thesis, this paper argues that knowledge of technology, while indeed providing a momentary space for decision-making, does not necessarily restructure social hierarchies. Through case studies presented from the world of Indian documentary filmmaking, this paper puts forth the view that Hetman’s clerks, despite being technologically advanced, do not break into the filmmaking hierarchical order. This remains true even for a situation where technical knowledge rests most with those in the lowest rungs of the filmmaking ladder. Instead, technological knowledge provides the space for other kinds of relationships to evolve, such as those of ‘trusting the technician’ or ‘admiration for the technician’s work’. Furthermore, what continues to define documentary filmmaking hierarchy is conceptualization capacities of the practitioners, which are influenced by a similarity in socio-cultural backgrounds and film school training accessible primarily to the filmmakers instead of the technicians. Accordingly, the paper concludes with the argument that more than ‘technological-capacities’, it is ‘conceptualization capacities’ which are class-dependent, especially when we study the field of documentary filmmaking.

Keywords: documentary filmmaking, India, technology, knowledge, hierarchy

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Authors: Abdullah I. Alkraiji, Thomas W. Jackson, Ian Murray

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The proliferation of health data standards today is somewhat overlapping and conflicting, resulting in market confusion and leading to increasing proprietary interests. The government role and support in standardization for health data are thought to be crucial in order to establish credible standards for the next decade, to maximize interoperability across the health sector, and to decrease the risks associated with the implementation of non-standard systems. The normative literature missed out the exploration of the different steps required to be undertaken by the government towards the development of national health data standards. Based on the lessons learned from a qualitative study investigating the different issues to the adoption of health data standards in the major tertiary hospitals in Saudi Arabia and the opinions and feedback from different experts in the areas of data exchange and standards and medical informatics in Saudi Arabia and UK, a list of steps required towards the development of national health data standards was constructed. Main steps are the existence of: a national formal reference for health data standards, an agreed national strategic direction for medical data exchange, a national medical information management plan and a national accreditation body, and more important is the change management at the national and organizational level. The outcome of this study can be used by academics and practitioners to develop the planning of health data standards, and in particular those in developing countries.

Keywords: interoperabilty, medical data exchange, health data standards, case study, Saudi Arabia

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Authors: Nagasamy Venkatesh Dhandapani, Amged Awad El-Gied

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Cefixime, a BCS class II drug, is insoluble in water but freely soluble in acetone and in alcohol. The aqueous solubility of cefixime in water is poor and exhibits exceptionally slow and intrinsic dissolution rate. In the present study, cefixime and β-Cyclodextrin (β-CD) solid dispersions were prepared with a view to study the effect and influence of β-CD on the solubility and dissolution rate of this poorly aqueous soluble drug. Phase solubility profile revealed that the solubility of cefixime was increased in the presence of β-CD and was classified as A_L-type. Effect of variable, such as drug:carrier ratio, was studied. Physical characterization of the solid dispersion was characterized by Fourier transform infrared spectroscopy (FT-IR) and Differential scanning calorimetry (DSC). These studies revealed that a distinct loss of drug crystallinity in the solid molecular dispersions is ostensibly accounting for enhancement of dissolution rate in distilled water. The drug release from the prepared solid dispersion exhibited a first order kinetics. Solid dispersions of cefixime showed a 6.77 times fold increase in dissolution rate over the pure drug.

Keywords: β-cyclodextrin, cefixime, dissolution, Kneading method, solid dispersions, release kinetics

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Authors: Swasti Singh Ghai

Abstract:

Creativity is understood as an intersubjective phenomenon shaped by socio-cultural values and economic forces. Creativity as a means to achieve progress is a very modern concept, driven by a global capitalist market economy. The dominant urban, often first-world articulations of creativity, overshadow the rural, local and cultural notions of people in the developing nations. Artisanal practices of making grounded in preindustrial and pre-capitalist contexts hold varying cultural and region-specific concepts and standards for ascribing creativity to a person or product, or process. These notions reflect the underlying philosophy that constitutes their worldview. The process of colonization through western education has blurred or overlapped some of these key philosophical concepts. This article adopts a post-colonial stance to understand the perceptions of skill, intelligence and creativity among tradition rooted textile craft practitioners of Kutch, Gujarat in India. The artisans, while negotiating their space in the contemporary markets, are making efforts to include the modern categories of art, craft, and design in their worldview. The paper will first review theories of creativity that throw light on the link between skill, intelligence and creativity. Then the paper will use secondary research and data from interviews to share crafts person notions of skill, creativity and intelligence and their interrelationship.

Keywords: traditional craft, textile, creativity, skill, intelligence

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Authors: Jodie Stevenson, Lisa-Marie Emerson, Abigail Millings

Abstract:

Mindfulness has been conceptualized as a dispositional trait, which is different across individuals. Previous research has independently identified both adult attachment orientations and emotion regulation abilities as correlates of dispositional mindfulness. Research has also presented a two-factor model of the relationship between these three constructs. The present study aimed to further develop this model and investigated theses relationships in a sample of 186 participants. Participants completed the Five Factor Mindfulness Questionnaire Short Form (FFMQ-SF), the Experiences in Close Relationships Scale for global attachment (ECR), the Emotion Regulation Questionnaire (ERC), and the Adult Disorganized Attachment scale (ADA). Exploratory factor analysis revealed a 3-factor solution accounting for 59% of the variance across scores on these measures. The first factor accounted for 32% of the variance and loaded highly on attachment and mindfulness subscales. The second factor accounted for 15% of the variance with strong loadings on emotion regulation subscales. The third factor accounted for 12% of the variance with strong loadings on disorganized attachment, and the mindfulness observes subscale. The results further confirm the relationship between attachment, mindfulness, and emotion regulation along with the unique addition of disorganized attachment. The extracted factors will then be used to predict well-being outcomes for an undergraduate student population.

Keywords: adult attachment, emotion regulation, mindfulness, well-being

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Authors: Saiakhil Chilaka

Abstract:

Juvenile recidivism presents a significant challenge to the criminal justice system, impacting both the individuals involved and broader societal safety. This study aims to identify the key factors influencing recidivism and successful rehabilitation outcomes by utilizing a dataset of over 25,000 individuals from the NIJ Recidivism Challenge. We employed machine learning techniques, particularly Random Forest Classification, combined with SHAP (SHapley Additive exPlanations) for model interpretability. Our findings indicate that supervision risk score, percent days employed, and education level are critical factors affecting recidivism, with higher levels of supervision, successful employment, and education contributing to lower recidivism rates. Conversely, Gang Affiliation emerged as a significant risk factor for reoffending. The model achieved an accuracy of 68.8%, highlighting its utility in identifying high-risk individuals and informing targeted interventions. These results suggest that a comprehensive approach involving personalized supervision, vocational training, educational support, and anti-gang initiatives can significantly reduce recidivism and enhance rehabilitation outcomes for juveniles, providing critical insights for policymakers and juvenile justice practitioners.

Keywords: juvenile, justice system, data analysis, SHAP

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Authors: Said Abdullah Al Saifi

Abstract:

The goal of this research is to examine the impact of trust, motivation, and national culture on knowledge sharing within the context of electronic mail. This study is quantitative and survey based. In order to conduct the research, 200 students from a leading university in New Zealand were chosen randomly to participate in a questionnaire survey. Motivation and trust were found to be significantly and positively related to knowledge sharing. The research findings illustrated that face saving, face gaining, and individualism positively moderates the relationship between motivation and knowledge sharing. In addition, collectivism culture negatively moderates the relationship between motivation and knowledge sharing. Moreover, the research findings reveal that face saving, individualism, and collectivism culture positively moderate the relationship between trust and knowledge sharing. In addition, face gaining culture negatively moderates the relationship between trust and knowledge sharing. This study sets out several implications for researchers and practitioners. The study produces an integrative model that shows how attributes of national culture impact knowledge sharing through the use of emails. A better understanding of the relationship between knowledge sharing and trust, motivation, and national culture differences will increase individuals’ ability to make wise choices when sharing knowledge with those from different cultures.

Keywords: knowledge sharing, motivation, national culture, trust

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Authors: Cris Bravo

Abstract:

Social entrepreneurship is a new and exciting topic that holds a great promise in helping alleviate the social problems of the world. As a new subject, the meaning of the term is too broad and this is counterproductive in trying to build understanding around the concept. The purpose of this study is to identify and compare the elements of social entrepreneurship as defined by seven international organizations leading social entrepreneurship projects: Ashoka Foundation, Skoll Foundation, Schwab Foundation and Yunus Center; as well as from three other institutions fostering social entrepreneurship: Global Social Benefit Institute, BRAC University, and Socialab. The study used document analysis from Skoll Foundation, Schwab Foundation, Yunus Center and Ashoka Foundation; and open ended interview to experts from the Global Social Benefit Institute at Santa Clara University in United States, BRAC University from Bangladesh, and Socialab from Argentina. The study identified three clearly differentiated schools of thought, based on their views on revenue, scalability, replicability and geographic location. While this study is by no means exhaustive, it provides an indication of the patterns of ideas fostered by important players in the field. By clearly identifying the similarities and differences in the concept of social entrepreneurship, research and practitioners are better equipped to build on the subject, and to promote more adequate and accurate social policies to foster the development of social entrepreneurship.

Keywords: replicability, revenue, scalability, schools of thought, social entrepreneurship

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