Search results for: islamic accounting

Authors: Shun-Qi Zhang, Shu-Yang Zhang, Min Chen, , Jing Bai

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Piezoelectric laminated smart structures can be subjected to the strong driving electric field, which may result in large displacements and rotations. In one hand, piezoelectric materials usually behave very significant material nonlinear effects under strong electric fields. On the other hand, thin-walled structures undergoing large displacements and rotations exist nonnegligible geometric nonlinearity. In order to give a precise prediction of piezo laminated smart structures under the large electric field, this paper develops a finite element (FE) model accounting for material nonlinearity (piezoelectric part) and geometric nonlinearity based on the first order shear deformation (FSOD) hypothesis. The proposed FE model is first validated by both experimental and numerical examples from the literature. Afterwards, it is applied to simulate for plate and shell structures with multiple piezoelectric patches under the strong applied electric field. From the simulation results, it shows that large discrepancies occur between linear and nonlinear predictions for piezoelectric laminated structures driving at the strong electric field. Therefore, both material and geometric nonlinearities should be taken into account for piezoelectric structures under strong electric.

Keywords: piezoelectric smart structures, finite element analysis, geometric nonlinearity, electroelastic material nonlinearities

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Authors: Norashikin Ismail, Nadia Anridho

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Sustainable investing is a responsible investment that focuses on Environmental, Social, and Governance (ESG) elements. ESG integration is essential in the investment process as it provides a positive contribution to the corporate performance for stakeholders, specifically investors. Sustainable investing is in line with the objectives of Shariah (Maqasid of Shariah), such as social inclusion as well as environmental preservation. This study attempts to evaluate the impact of ESG elements to the corporate financial performance among Shariah compliant stocks listed in two countries, namely Malaysia and Indonesia. The motivation of this study is to provide a further understanding in corporate sustainability for two different Islamic capital markets. The existence of the FTSE4Good Asean Index has played a vital role for ESG practices and eventually encouraged specific index for ESG and Shariah Compliant stocks. Our sample consists of 60 companies over the period 2010-2020 from two Southeast countries. We employ System Generalized Method of Moments (GMM) to reduce bias and more specific parameter estimation. Shariah Compliant companies tend to have higher ESG scores and are positively correlated to corporate financial performance. ESG integration with Shariah based investing would provide higher returns and lower risks for Muslim investors. Essentially, integrating ESG and Shariah, compliant companies lead to better financial performance.

Keywords: shariah compliant, southeast asia, corporate performance, sustainable investing

Procedia PDF Downloads 185

Authors: Jakub Bartus

Abstract:

In general, composite steel and concrete structures present an effective structural solution utilizing full potential of both materials. As they have a numerous advantages on the construction side, they can reduce greatly the overall cost of construction, which is the main objective of the last decade, highlighted by the current economic and social crisis. The study represents not only an analysis of composite beams’ behaviour having web openings but emphasizes the influence of these openings on the total strain distribution at the level of steel bottom flange as well. The major investigation was focused on a change of structural performance with respect to various layouts of openings. Examining this structural modification, an improvement of load carrying capacity of composite beams was a prime object. The study is devided into analytical and numerical part. The analytical part served as an initial step into the design process of composite beam samples, in which optimal dimensions and specific levels of utilization in individual stress states were taken into account. The numerical part covered description of imposed structural issue in a form of a finite element model (FEM) using strut and shell elements accounting for material non-linearities. As an outcome, a number of conclusions were drawn describing and explaining an effect of web opening presence on the structural performance of composite beams.

Keywords: composite beam, web opening, steel flange, totalstrain, finite element analysis

Procedia PDF Downloads 66

Authors: B. Z. Abubakar, J. P. Voh, B. F. Umar, S. Khalid, A. A. Barau, J. Aigbe

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The study was conducted to identify and assess the various community development programmes designed and executed by Sokoto Agricultural and Community Development Project (SACDP) with the assistance of International Funds for Agricultural Development (IFAD) among women beneficiaries in Kwacciyar-lalle and Mogonho communities of Sokoto state. A simple random sampling technique was employed to select 20 project beneficiaries in each of the selected communities, making a total of 40 beneficiaries. Structured questionnaire, descriptive statistics such as frequencies and percentages and also participatory methodologies such as focus group discussion and pair wise ranking were used to analyze the data. Results showed that majority of the beneficiaries (75%) were married and undertook animal rearing as their major occupation. Results further showed that (85%) of the beneficiaries were involved in decision making, which enhanced their participation. Pair-wise ranking showed dug well as the most preferred activity, followed by construction of Islamic school in Kwacciyar-lalle while well construction followed by provision of improved animal species were most preferred in Mogonho. Recommendations made in the light of achieving people’s participation include provision of more infrastructural facilities and working materials.

Keywords: community development, focus group, pair-wise ranking, infrastructure

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Authors: Ekaterina Tikhonova

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This research is aimed to evaluate the effectiveness of T&D (Training and Development) on the example of two T&D programs for the Executive TOP Management run in 2012, 2015-2016 in Komos Group. This study is commissioned to research the effectiveness of two similar corporate T&D programs (within one company) in two periods of time (2012, 2015-2016) through evaluating the programs’ effectiveness using the four-level Kirkpatrick’s model of evaluating T&D programs and calculating ROI as an instrument for T&D program measuring by Phillips’ formula. The research investigates the correlation of two figures: the ROI calculated and the rating percentage scale per the ROI implementation (Wagle’s scale). The study includes an assessment of feedback 360 (Kirkpatrick's model) and Phillips’ ROI Methodology that provides a step-by-step process for collecting data, summarizing and processing the collected information. The data is collected from the company accounting data, the HR budgets, MCFO and the company annual reports for the research periods. All analyzed data and reports are organized and presented in forms of tables, charts, and graphs. The paper also gives a brief description of some constrains of the research considered. After ROI calculation, the study reveals that ROI ranges between the average implementation (65% to 75%) by Wagle’s scale that can be considered as a positive outcome. The paper also gives some recommendations how to use ROI in practice and describes main benefits of ROI implementation.

Keywords: ROI, organizational performance, efficacy of T&D program, employee performance

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Authors: Yoftahe Nigussie Worku

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This study focused on designing a Fire tube boiler to generate saturated steam with a 2000kg/h capacity at a 12bar design pressure. The primary project goal is to achieve efficient steam production while minimizing costs. This involves selecting suitable materials for component parts, employing cost-effective construction methods, and optimizing various parameters. The analysis phase employs iterative processes and relevant formulas to determine key design parameters. This includes optimizing the diameter of tubes for overall heat transfer coefficient, considering a two-pass configuration due to tube and shell size, and using heavy oil fuel no.6 with specific heating values. The designed boiler consumes 140.37kg/hr of fuel, producing 1610kw of heat at an efficiency of 85.25%. The fluid flow is configured as cross flow, leveraging its inherent advantages. The tube arrangement involves welding the tubes inside the shell, which is connected to the tube sheet using a combination of gaskets and welding. The design of the shell adheres to the European Standard code for pressure vessels, accounting for weight and supplementary accessories and providing detailed drawings for components like lifting lugs, openings, ends, manholes, and supports.

Keywords: efficiency, coefficient, saturated steam, fire tube

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Authors: Sofia Meacham

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In this abstract paper, the Domain-Specific Languages (DSL) evaluation will be presented based on existing literature and years of experience developing DSLs for several domains. The domains we worked on ranged from AI, business applications, and finances/accounting to health. In general, DSLs have been utilised in many domains to provide tailored and efficient solutions to address specific problems. Although they are a reputable method among highly technical circles and have also been used by non-technical experts with success, according to our knowledge, there isn’t a commonly accepted method for evaluating them. There are some methods that define criteria that are adaptations from the general software engineering quality criteria. Other literature focuses on the DSL usability aspect of evaluation and applies methods such as Human-Computer Interaction (HCI) and goal modeling. All these approaches are either hard to introduce, such as the goal modeling, or seem to ignore the domain-specific focus of the DSLs. From our experience, the DSLs have domain-specificity in their core, and consequently, the methods to evaluate them should also include domain-specific criteria in their core. The domain-specific criteria would require synergy between the domain experts and the DSL developers in the same way that DSLs cannot be developed without domain-experts involvement. Methods from agile and other software engineering practices, such as co-creation workshops, should be further emphasised and explored to facilitate this direction. Concluding, our latest experience and plans for DSLs evaluation will be presented and open for discussion.

Keywords: domain-specific languages, DSL evaluation, DSL usability, DSL quality metrics

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Authors: Muhammad Feteha

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The socio-political Middle East scene has radically changed over the last decade, and one major contributor to this change was the Egyptian revolution of 2011. The massive impact of this revolution that originally started as a small protest in the Tahrir square has attracted more scholars to study the public space in Egypt, where it has become a necessity in order to understand and improve the socio-political conditions. The status of public space in Egypt has been deteriorating due to many reasons, including privatization and neglect. This paper studies one of the major problems of the contemporary public space in Cairo, which is the lack of identity. This takes place through a comparative analysis between selected case studies from both medieval and contemporary Cairo. The theoretical framework upon which the analysis is based views public space as a ‘container of social action’ and a ‘product of spatial practice’. Through the ‘deciphering of space’, differences in the socio-political role, symbolism, and identity of public spaces between both eras are shown. The paper aims to extract some lessons from public space in medieval Cairo, which was truly the ‘centerpiece of the public realm’ and a ‘fundamental expressions’ of the unique trans-dynastic architectural identity of Cairo. In addition, it suggests some strategies to revive the Cairene identity of public space instead of constructing new ones to be only ‘utilitarian spaces used for circulation’ and lack any identity.

Keywords: architectural identity, Cairene public space, Islamic architectural history, production of space

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Authors: Mohammad Jamiu Abdullahi, Shykh Ahmed Abdussalam

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The emergence of Arabic on the shore of West Africa heralded the practise of Islam and advocation for a just and egalitarian society. Islam, it was argued, has been perverted and subverted by the Hausa leadership. This necessitated the call for reforming Islam. Al-Shaykh Usman Bin Fodio grabbed the opportunity and fought the perverts to restore the glory of Islam and establish shari'ah way of life. This was the practice, especially in the northern part of Nigeria until the incursion of colonialism. The conquest of the colonial master halted the rule of jihadi leaderships and subjected them to colonialism under which only some aspects of Islamic system considered potentially beneficial to the British interest were retained. The current socio-political and economic crises in Nigeria has necessitated the need to look inwardly to the bulk of works, in Arabic, left behind by the Muslim scholars to help to salvage the country from its present political crisis, economic paralysis and legal decadence. This paper, therefore, examines the relevance of Arabic literary works that housed political/legal theories to salvaging the country from its present political crises, economic paralysis and legal decadence.

Keywords: Arabic Fodio Nigeria security, advocacy governance scholar Usman, British colonial perspective shaykh, leadership Islam jihad politics

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Authors: Wendy Maddison

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This paper describes an Action Research project which was undertaken to inform professional practice in order to develop a newly created Centre for Student Success in the specific context of transnational medical and nursing education in the Middle East. The objectives were to enhance the academic performance, persistence, integration and personal and professional development of a multinational study body, in particular in relation to preclinical medical students, and to establish a comfortable, friendly and student-driven environment within an Irish medical university recently established in Bahrain. Expatriating a new part of itself into a corner of the world and within a context which could be perceived as the antithesis of itself, in particular in terms of traditional cultural and organisational values, the university has had to innovate in the range of services, programmes and other offerings which engages and supports the academic success of medical and nursing students as they “encounter the world in the classroom” in the context of an Arab Islamic culture but within a European institution of transnational education, engaging with a global learning environment locally. The outcomes of the project resulted in the development of a specific student success ‘signature’ for this particular transnational higher education context.

Keywords: transnational higher education, medical education, action research, student success, Middle Eastern context, student persistence in the global-local, student support mechanisms

Procedia PDF Downloads 693

Authors: Md Nur Uddin

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The Rohingya people are one of the world's most oppressed and persecuted refugee populations, having been stateless for over six generations and still are. In recent years, more than half-million Rohingya Muslims have fled Myanmar (Burma) for neighboring nations. This article discusses the Status and Rights of Rohingya Migrants in Bangladesh, with a focus on the living conditions of this vulnerable population. A lot of information has been studied about Rohingya refugees states that violence in Rakhine state has sent an estimated 615,500 Rohingya across the border into Bangladesh's Cox's Bazar since August 25, 2017. In Cox's Bazar, a total of 33,131 Rohingya refugees are housed in two registered camps, with an additional 854,024 living in informal settlements nearby. The living conditions of Rohingya refugees in overcrowded camps remain dismal. Mental health is bad, cleanliness is poor, malnutrition is common, and physical and sexual abuse is endemic. A coordinated diplomatic effort involving Bangladesh and Myanmar, as well as international mediators such as the Organization of Islamic Countries and the United Nations, is essential to adequately resolve this complex matter. Bangladeshi officials must ensure the safety of the Rohingyas in the camps and use available humanitarian aid to give the refugees basic amenities such as food, shelter, sanitation, and medical treatment. UNHCR officials should keep an eye on the actual repatriation process to ensure that refugees who have expressed a desire to stay in Bangladesh are not deported against their choice.

Keywords: international refugee laws, united nations, Rohingya, stateless, humanitarian

Procedia PDF Downloads 186

Authors: Saeed Haghnia

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This paper traces the back history of environments in which the elderly who could not stay in private dwellings were accommodated and taken care of in Iran in the 19th century. It investigates the factors impacting on the establishment of the first nursing homes in Iran in 1973. Today in 2020, the nursing home is the only available model of residential care environment for the elderly who cannot stay in private dwellings in Iran. Understanding the evolution of these environments from a socio-political perspective is crucial before studying nursing homes’ response to the elderly and society in Iran and seeking any alternative model specific to the context. However, no study on the evolution of these environments in Iran was found. Thus, this paper, by going through primary and secondary resources and from a socio-political perspective, investigates how the elderly who could not stay in private dwellings were accommodated and taken care of in Iran in the 19th century. Maristan, in the early 19th century in Egypt as a part of Islamic territory, is an example of such spaces in which homeless elderly were kept and taken care of. This study suggests that in the 19th century in Iran in lack of significant governmental influence over people’s social affairs, any potential environments accommodating and taking care of the elderly who could not stay in private dwellings (mainly homeless) in Iran were probably regulated or supported by local figures, specifically clergies, as a response to the need for taking care of the vulnerable members of society.

Keywords: nursing home, ageing, Iran, middle east, Qajar, Pahlavi

Procedia PDF Downloads 91

Authors: Jakub Bartus, Jaroslav Odrobinak

Abstract:

In general, composite steel and concrete structures present an effective structural solution utilizing the full potential of both materials. As they have numerous advantages on the construction side, they can greatly reduce the overall cost of construction, which has been the main objective of the last decade, highlighted by the current economic and social crisis. The study represents not only an analysis of composite beams’ behavior having web openings but emphasizes the influence of these openings on the total strain distribution at the level of the steel bottom flange as well. The major investigation was focused on a change in structural performance with respect to various layouts of openings. Examining this structural modification, an improvement of load carrying capacity of composite beams was a prime objective. The study is divided into analytical and numerical parts. The analytical part served as an initial step into the design process of composite beam samples, in which optimal dimensions and specific levels of utilization in individual stress states were taken into account. The numerical part covered the discretization of the preset structural issue in the form of a finite element (FE) model using beam and shell elements accounting for material non–linearities. As an outcome, several conclusions were drawn describing and explaining the effect of web opening presence on the structural performance of composite beams.

Keywords: beam, steel flange, total strain, web opening

Procedia PDF Downloads 75

Authors: Gabriel Sitler, Yousef Sardahi, Asad Salem

Abstract:

This paper presents an optimal and robust sliding mode controller (SMC) to regulate the position of the knee joint angle for patients suffering from knee injuries. The controller imitates the role of active orthoses that produce the joint torques required to overcome gravity and loading forces and regain natural human movements. To this end, a mathematical model of the shank, the lower part of the leg, is derived first and then used for the control system design and computer simulations. The design of the controller is carried out in optimal and multi-objective settings. Four objectives are considered: minimization of the control effort and tracking error; and maximization of the control signal smoothness and closed-loop system’s speed of response. Optimal solutions in terms of the Pareto set and its image, the Pareto front, are obtained. The results show that there are trade-offs among the design objectives and many optimal solutions from which the decision-maker can choose to implement. Also, computer simulations conducted at different points from the Pareto set and assuming knee squat movement demonstrate competing relationships among the design goals. In addition, the proposed control algorithm shows robustness in tracking a standard gait signal when accounting for uncertainty in the shank’s parameters.

Keywords: optimal control, multi-objective optimization, sliding mode control, wearable knee exoskeletons

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Authors: Ahmad Sanusi Azmi, Amiruddin Mohd Sobali, Zulhilmi Mohamed Nor, Mohd Yusuf Ismail, Amran Abdul Halim

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The non-Muslim communities’ reactions to the denials of the prophethood of Muḥammad in the ninth century created an impact on the development of Islamic prophetology. Vigorous refutations from non-Muslim community, specifically the Jews, Christians and Brahmins urged Muslims to develop a solid mechanism in defense of the status of their beloved prophet. One of the works that has been recognized as an apparatus to defend the Prophet Muḥammad veracity is al-Dīn wa al-Dawla composed by Ibn Rabban, a physician of the Caliph’s court. This study analyses the novelty of his approaches in exploring Sīra Nabawiyya and defending the prophethood of Muḥammad. The study employed a descriptive, comparative and critical approach where it analyses and extracts the author original approach in explaining the legitimacy of Muḥammad’s prophethood and enlightening the Prophet’s biography. The study in its finding argues that most of Ibn Rabban arguments in this work are actually developed from the foundations of Biblical scripture. His style of interpreting Biblical passages indicates a possible dependence on Ibn al-Layth’s letter. However, the way in which he presents Qur’ānic references seems not to be in accordance with Ibn al-Layth’s perspective. This is where the novelty of his approach is distinguished. As a result, the study also affirms that Ibn Rabban imposes his own standards of selection and interpretation of Qur’ānic verses when he applies it as reference to the Prophet life.

Keywords: Sīra Nabawiyya, Ibn Rabban, al-Dīn wa al-Dawla, Christian, Dalāil Nubuwwa

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Authors: Khaleed Alsufyyan

Abstract:

This doctoral research has been successfully approved by a specialist upgrade panel, and it presents the proposition that the KSA policy for combating maritime terrorism is inadequate and current governance frameworks, including laws, are insufficiently developed to respond effectively and fairly to maritime terrorism. It will examine the legal system in the KSA in terms of effectiveness fairness, as well as investigate this proposition to determine what factors have contributed to such a deficiency. The main focus of this research will draw upon the policies, laws, and practices of the KSA, as well as UK and international laws and policies, to assess whether it is feasible to apply them in the context of the KSA. This thesis will recommend strategies regarding maritime terrorism to enrich the legal and policy frameworks and address the current and future dynamics of maritime terrorism adequately. To derive suitable improvements, UK policies, laws, and practices will be considered for policy transfer purposes. As for studies focused on the KSA, since the KSA is a Muslim state, it will be important to assess the impact of Islamic Law or Sharia Law subject to the doctrines of fairness and effectiveness to comprehend how the KSA’s legal system operates and determine the boundaries it sets for the response to maritime terrorism. This thesis will propose that more reforms are needed to effectively and fairly deal with maritime terrorism based on the prevailing understanding of Sharia law. The research will address the international perspectives on the problem of maritime terrorism and international cooperation of the KSA regarding maritime terrorism and consider the need for further developments.

Keywords: maritime terrorism, maritime security, combat maritime terrorism in the KSA, protecting maritime transport against terrorism

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Authors: Anyeres N. Atehortua Jimenez, J. David Lambraño, Juan Carlos Muñoz

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Navier-Stokes equations (NSE), which describe the dynamics of a fluid, have an important application on modeling waves used for data inversion techniques as full waveform inversion (FWI). In this work a linearized version of NSE and its variables, neglecting deviatoric terms of stress tensor, is presented. In order to get a theoretical modeling of pressure p(x,t) and wave velocity profile c(x,t), a wave equation of visco-acoustic medium (VAE) is written. A change of variables p(x,t)=q(x,t)h(ρ), is made on the equation for the VAE leading to a well known Klein-Gordon equation (KGE) describing waves propagating in variable density medium (ρ) with dispersive term α^2(x). KGE is reduced to a Poisson equation and solved by proposing a specific function for α^2(x) accounting for the energy dissipation and dispersion. Finally, an integral form solution is derived for p(x,t), c(x,t) and kinematics variables like particle velocity v(x,t), displacement u(x,t) and bulk modulus function k_b(x,t). Further, it is compared this visco-acoustic formulation with another form broadly used in the geophysics; it is argued that this formalism is more general and, given its integral form, it may offer several advantages from the modern parallel computing point of view. Applications to minimize the errors in modeling for FWI applied to oils resources in geophysics are discussed.

Keywords: Navier-Stokes equations, modeling, visco-acoustic, inversion FWI

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Authors: Marat Kozhomberdiev

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The research will investigate the modern corporate finance management technologies currently used in the era of digitalization of the global economy and the degree to which financial institutions are utilizing these new technologies in the field of corporate finance management in Kyrgyzstan. The main purpose of the research is to reveal the role of financial management technologies as joint service centers, intercompany banks, specialized payment centers in the third-world country. Particularly, the analysis of the implacability of automated corporate finance management systems such as enterprise resource planning system (ERP) and treasury management system (TMS) will be carried out. Moreover, the research will investigate the role of cloud accounting systems in corporate finance management in Kyrgyz banks and whether it has any impact on the field of improving corporate finance management. The study will utilize a data collection process via surveying 3 banks in Kyrgyzstan, namely Mol-Bulak, RSK, and KICB. The banks were chosen based on their ownerships, such as state banks, private banks with local authorized capital, and private bank with international capital. The regression analysis will be utilized to reveal the correlation between the ownership of the bank and the use of new financial management technologies. The research will provide policy recommendations to both private and state banks on developing strategies for switching and utilizing modern corporate finance management technologies in their daily operations.

Keywords: digital economy, corporate finance, digital environment, digital technologies, cloud technologies, financial management

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Authors: Elena Tkachenko, Vladimir Kokh, Alina Osipenko, Vladislav Surkov

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The modern period of development of Russian economy is fraught with a number of problems related to limitations in the use of traditional planning and financial management tools. Restrictions in the use of foreign software when performing an order of the Russian Government, on the one hand, and sanctions limiting the support of the major ERP and MRP II systems in the Russian Federation, on the other hand, entail the necessity to appeal to the basics of developing budgeting and analysis systems for industrial enterprises. Thus, cost calculation theory becomes the theoretical foundation for the development of industrial cost management systems. Based on the foregoing, it would be fair to make an assumption that the development of a working managerial accounting model on an industrial enterprise using an automated enterprise resource management system should rest upon the concept of the inevitability of alterations of business processes. On the other hand, optimized business processes make the architecture of financial analytics more transparent and permit the use of all the benefits of data cubes. The metrics and indicator slices provide online assessment of the state of key business processes at a given moment of time, which improves the quality of managerial decisions considerably. Therefore, the bilateral sanctions situation boosted the development of corporate business analytics and took industrial companies to the next level of understanding of business processes.

Keywords: cost culculation, ERP, OLAP, modern Russian economy

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Authors: Rozhgar A. Khailany, Mehri Igci, Emine Bayraktar, Sakip Erturhan, Metin Karakok, Ahmet Arslan

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Kidney cancer is the most lethal urological cancer accounting for 3% of adult malignancies. VHL, a tumor-suppressor gene, is best known to be associated with renal cell carcinoma (RCC). The VHL functions as negative regulator of hypoxia inducible factors. Recent sequencing efforts have identified several novel frequent mutations of histone modifying and chromatin remodeling genes in ccRCC (clear cell RCC) including PBRM1 and SETD2. The PBRM1 gene encodes the BAF180 protein, which involved in transcriptional activation and repression of selected genes. SETD2 encodes a histone methyltransferase, which may play a role in suppressing tumor development. In this study, RNAs of 30 paired tumor and normal samples that were grouped according to the types of kidney cancer and clinical characteristics of patients, including gender and average age were examined by RT-PCR, SSCP and sequencing techniques. VHL, PBRM1 and SETD2 expressions were relatively down-regulated. However, statistically no significance was found (Wilcoxon signed rank test, p > 0.05). Interestingly, no mutation was observed on the contrary of previous studies. Understanding the molecular mechanisms involved in the pathogenesis of RCC has aided the development of molecular-targeted drugs for kidney cancer. Further analysis is required to identify the responsible genes rather than VHL, PBRM1 and SETD2 in kidney cancer.

Keywords: kidney cancer, molecular biomarker, expression analysis, mutation screening

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Authors: Mania Nosratinia, Zahra Deris

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The purpose of the present study was to investigate the relationship between EFL learners' self-regulation (SR) and willingness to communicate (WTC). To this end, 520 male and female EFL learners, ranging between 19 and 34 years old (Mage = 26), majoring in English Translation, English Language Teaching and English Literature at Islamic Azad University, Fars Province, were randomly selected. They were given two questionnaires: Self-Regulation Questionnaire devised by Brown, Miller, and Lawendowski (1999) and Willingness to Communicate Scale devised by McCroskey and Baer (1985). Preliminarily, pertinent analyses were performed on the data to check the assumptions of normality, linearity, and homoscedasticity. Since the assumption of normality was violated, Spearman's rank-order correlation was employed to probe the relationships between SR and WTC. The results indicated a significant and positive correlation between the two variables, ρ = .56, n = 520, p < .05, which signified a large effect size supplemented by a very small confidence interval (0.503 – 0.619). The results of the Kruskal-Wallis tests indicated that there is a statistically significant difference in WTC score between the different levels of SR, χ2(2) = 157.843, p = 0.000 with a mean rank SR score of 128.13 for low-SR level, 286.64 for mid-SR level, and 341.12 for high-SR level. Also, a post-hoc comparison through running a Dwass-Steel-Critchlow-Fligner indicated significant differences among the SR level groups on WTC scores. Given the findings of the study, the obtained results may help EFL teachers, teacher trainers, and material developers to possess a broader perspective towards the TEFL practice and to take practical steps towards the attainments of the desired objectives and effective instruction.

Keywords: EFL learner, self-regulation, willingness to communicate, relationship

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Authors: Alphan Telek

Abstract:

Political secularism is different from philosophical secularism in terms of its inclusionary, peaceful, liberal and democratic aspects. Secularism as a political principle not only takes the separation of state and religion as a basis but also it aims to exclude any kind of ethnic, religious, racial, gender domination at the state level. Thus, although political secularism does not see any problem with the visibility and implementation of religious views and symbols in the public sphere, it stands against the fusion of political power and religious views or more generally any kind of identity. Iranian context especially the post-reformist period, which starts in 2005, shows religious and/or reformist intellectuals try to put forward the political secularism and make it attractable to the large masses. Three prominent figures of reformist intellectualism Abdolkarim Soroush, Mohsen Kadivar and Akbar Ganji form the basic vocabulary of political secularism in the post-reformist period of Iran. Their intellectual and political struggle against the Islamic regime’s anti-democratic policies and actions do carry significance not only for Iranian democracy but also for all Muslim people around the world that demand a more equal, free, and just society. The political and intellectual discourses of Iranian intellectuals indicate that political secularism is a requirement of democratic state and society. In this paper, it is discussed the relationship between political secularism, state, society, and Islam. Thus, it will be argued that secularism as a political principle is increasingly held by Iranian intellectuals to show the relation between secularism and democracy.

Keywords: political secularism, Iranian intellectuals, democracy, Middle East

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Authors: Arash Sharghi, Irina Dotu

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The developments in the Middle East region have activated the involvement of a numerous diverse state and non-state actors in the regional affairs. The goals, positions, ideologies, different, and even contrast policy behaviors had procured the spreading and continuity of crisis. Non-state actors varying from Islamic organizations to takfiri-terrorist movements on one hand and regional and trans- regional actors, from another side, seek to reach their interests in the power struggle. Here, a research worthy question comes on the agenda: taking into consideration actors’ contradictory interests and constraints what are the regional peace and stability perspectives? Therein, different actors’ aims definition, their actions and behaviors, which affect instability, can be regarded as independent variables; whereas, on the contrary, Middle East peace and stability perspective analysis is a dependent variable. Though, this regional peace and war theory based research admits the significant influence of trans-regional actors, it asserts the roots of violence to derive from region itself. Consequently, hot war and conflict prevention and hot peace assurance in the Middle East region cannot be attained only by demands and approaches of trans-regional actors. Moreover, capacity of trans-regional actors is sufficient only for a cold war or cold peace to be reached in the region. Furthermore, within the framework of current conflict (struggle) between regional actors it seems to be difficult and even impossible to turn the cold war into a cold peace in the region.

Keywords: cold peace, cold war, hot war, Middle East, non-state actors, regional and Great powers, war theory

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Authors: Zunaidah Ab Hasan, Azhana Othman, Abd Halim Mohd Noor, Nor Shahrina Mohd Rafien

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Zakat is a portion of wealth contributed from financially able Muslims to be distributed to predetermine recipients; main among them are the poor and the needy. Distribution of the zakat fund is given with the objective to lift the recipients from poverty. Due to the multidimensional and multifaceted nature of poverty, it is imperative that the causes of poverty are properly identified for assistance given by zakat authorities reached the intended target. Despite, various studies undertaken to identify the poor correctly, there are reports of the poor not receiving the adequate assistance required from zakat. Thus, this study examines the determinants of poverty among applicants for zakat assistance distributed by the State Islamic Religious Council in Malacca (SIRCM). Malacca is a state in Malaysia. The respondents were based on the list of names of new zakat applicants for the month of April and May 2014 provided by SIRCM. A binary logistic regression was estimated based on this data with either zakat applications is rejected or accepted as the dependent variable and set of demographic variables and health as the explanatory variables. Overall, the logistic model successfully predicted factors of acceptance of zakat applications. Three independent variables namely gender, age; size of households and health significantly explain the likelihood of a successful zakat application. Among others, the finding suggests the importance of focusing on providing education opportunity in helping the poor.

Keywords: logistic regression, zakat distribution, status of zakat applications, poverty, education

Procedia PDF Downloads 335

Authors: Alessandro Giardino

Abstract:

The Iranian Revolution has been the object of numberless historical and semi-fictional accounts, often providing a monolithic perspective on the events, due to the westerner positioning of those recounting them. Against this tradition, two contemporary French-Iranian novels "Disoriental" (2016) by Negar Djavadi and "Marx and The Doll" (2017) by Maryam Madjidi have offered readers a female-oriented and interestingly layered representation of the Iranian Revolution, hence addressing the responsibilities and misconceptions of Western countries. Furthermore, these two women writers have shed light on the disenchantment of the Iranian intellectual class vis-à-vis the foundation of the Islamic Republic, by particularly focusing on the deterioration of women’s rights, as well as the repression of political, ethnical, religious and sexual minorities. By a psycholinguistic and semasiological analysis of the two novels by Djavadi and Madjidi, this essay will focus on alternative accounts of the revolution in order to reflect upon the role of intersectional literature to the understanding of history. More specifically, as both women, refugees, and bi-cultural writers, Djavadi and Madjidi unearthed moments and figures of the revolution which had disappeared from the prevalent narrative. In doing so, however, these two writers resorted to entirely opposite styles of writing that, it will be argued, stem from different types of female resistance. In defining these two approaches as a "narrative resistance" and a "photographic resistance," the essay will elucidate the dependence of these writers’ language on generational and psychological factors, but it will also stir a reflection on their different communicative strategies.

Keywords: Iranian revolution, French-Iranian, intersectionality, literature, women writers

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Authors: Fatemeh Norouzi

Abstract:

Today, financial performance has become one of the important issues in accounting and auditing that companies and their managers have paid attention to this issue and for this reason to the variables that are influential in this field. One of the things that can affect financial performance is corporate governance, which is examined in this research, although some things such as issues related to auditing can also moderate this relationship; Therefore, this research has been conducted with the aim of investigating the relationship between corporate governance and financial performance with regard to the moderating role of feedback and internal control weakness. The research is practical in terms of purpose, and in terms of method, it has been done in a post-event descriptive manner, in which the data has been analyzed using stock market data. Data collection has been done by using stock exchange data which has been extracted from the website of the Iraqi Stock Exchange, the statistical population of this research is all the companies admitted to the Iraqi Stock Exchange. . The statistical sample in this research is considered from 2014 to 2021, which includes 34 companies. Four different models have been considered for the research hypotheses, which are eight hypotheses, in this research, the analysis has been done using EXCEL and STATA15 software. In this article, collinearity test, integration test ,determination of fixed effects and correlation matrix results, have been used. The research results showed that the first four hypotheses were rejected and the second four hypotheses were confirmed.

Keywords: size of the board of directors, duality of the CEO, financial performance, internal control weakness

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Authors: Emmanuel Anim

Abstract:

Ghana has been touted as an oasis of peace in Africa following her relatively peaceful democratic elections, proliferated number of the media, and freedom of speech. Besides, the former Gold Coast country is yet to experience any major incidence of terrorism. Nevertheless, the somewhat occasional simmering violence and conflicts arising from political, religious and chieftaincy skirmishes, largely at its northern part portrays that it is not immune to the political violence of terrorism. The predominantly-based qualitative research reveals that current conditions of socio-politico-economic, and religious issues in Ghana places the West African country on the possible sidelines of the phenomenon of terrorism, when its status quo is juxtaposed with the factors enumerated to have culminated in the rise of Boko Haram, and its accompanying insurgency in Nigeria. Arguing from the perspective of the theory of Social Movement, the analyses and discussions note that the current state of affairs in Ghana could foster domestic terrorism in the country. What is more, the research shows that Ghana faces threats from transnational terrorism given the tendency for elements in Ghana to sympathize and subscribe to the ideological dictates and appeals from Boko Haram and other terrorist organizations. As a consequence, the study recommends that adverse conditions of poverty, poor governance, unemployment, and rising levels of (Islamic) religious radicalization should be remedied by economic improvements, good governance, job creation, and de-radicalization programs by government officials to aid mitigate the incidence of terrorism in the country.

Keywords: Boko Haram, Ghana, Nigeria, terrorism

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Authors: Jamila Garba Audu, Shehu Usman Hassan

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The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. Published accounting information in financial statements is required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The relationship between corporate governance and performance to financial reporting quality is imperative; this is because despite rapid researches in this area the findings obtained from these studies are constantly inconclusive. Data for the study were extracted from the firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences; the data was empirically tested. A multiple regression was employed to test the model as a technique for data analysis. The results from the analysis revealed a negative association between all the regressors and financial reporting quality except the performance of listed manufacturing firms in Nigeria. This indicates that corporate governance plays a significant role in mitigating earnings management and improving financial reporting quality while performance does not. The study recommended among others that the composition of audit committee should be made in accordance with the provision for code of corporate governance which is not more than six (6) members with at least one (1) financial expert.

Keywords: corporate governance, financial reporting quality, manufacturing firms, Nigeria, performance

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Authors: Mehtab Alam, Mudiarasan Kuppusamy, Puvaneswaran Kunaserkaran

Abstract:

The purpose of this paper is to bridge the gap and complete the relationship between tourism destinations and image branding as a choice of edifice foreign policy. Such options became a crucial component for individuals interested in leisure and travel activities. The destination management factors have been evaluated and analyzed using the primary and secondary data in a mixed-methods approach (quantitative sample of 384 and qualitative 8 semi-structured interviews at saturated point). The study chose the Environmental Management Accounting (EMA) and Image Restoration (IR) theories, along with a schematic diagram and an analytical framework supported by NVivo software 12, for two locations in Abbottabad, KPK, Pakistan: Shimla Hill and Thandiani. This incorporates the use of PLS-SEM model for assessing validity of data while SPSS for data screening of descriptive statistics. The results show that destination management's promotion of tourism has significantly improved Pakistan's state image. The use of institutional setup, environmental drivers, immigration, security, and hospitality as well as recreational initiatives on destination management is encouraged. The practical ramifications direct the heads of tourism projects, diplomats, directors, and policymakers to complete destination projects before inviting people to Pakistan. The paper provides the extent of knowledge for academic tourism circles to use tourism destinations as brand ambassadors.

Keywords: tourism, management, state image, foreign policy, image branding

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Authors: Amneh Alkurdi, Yasean Tahat, Hamzeh Almuali

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Purpose: The primary objective of the present paper is to examine the impact of CG attributes, including the board size, independency, separation and managerial ownership) on firm dividend payouts policy; using a sample of 72 Jordanian listed companies for the period of 2007-2013. Methodology: The study does manually review the sample firm’s annual reports for data collection and use OLS regression to carry out this investigation. Findings: The findings indicate that CG attributes have a strong impact on dividend payouts policy. In particular, board size, independency and separation have had significant associations with dividends payouts indicating that such variables matter when determining on dividends which may mitigate the conflicts between stakeholders’ and managers’ interests. The results also indicate that managerial ownership has had no significant impact on the dividends policy suggesting that managers do not use the strength of their position to influence the dividends policy. Finally, the results show that firm size and profitability have had statistically positive associations with dividend payouts, while this was not the case for firm leverage and growth where significant and positive relationships were documented. Originality/implication: The current paper extends the extant literature in this field by investigating the impact of the board composition on dividends and provides some insights for policy makers in emerging markets.

Keywords: corporate governance, dividends payouts policy, jordan, accounting

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