Search results for: Islamic accounting

Authors: Mohammad Hossein Badamchi

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As Leo Strauss demonstrates in his works, Political Philosophy in the western tradition is an epistemic-naturalistic tradition insofar Hanna Arendt mentioning the deep conflict between philosophy and politics, opposed to be named “political philosopher” prefer the title “political thinker” for herself. In fact, the Western political philosophy’s tendency to derive politics from natural law and epistemic argumentations makes a paradox between the actual “the political” and the theoretical “natural politics” in the western tradition. In this paper, we want to show that Hanna Arendt, in her exploration to find a new realm of the non-naturalistic way of thinking about the political is walking on a completely different tradition of political philosophy which was first established by Al-Farabi, the founder of Islamic political philosophy around thousand years after Greek Philosophy. Despite Aristotelian Polis which is a Natural community based on true natural rationality to reach the natural purposes of mankind, Al-Farabi’s Madine (his reconstructed concept of Aristotelian Polis) is completely constructed against natural cities, which are formulated by necessity logic of natural arguments and natural deception of humanity. In fact, Farabi considers the natural understanding of politics as Ignorant ideologies used by governments to suppress people. Madine in Farabi’s work is not a natural institution but is a collaborative constitution founded by citizens. So despite Aristotelian thinking, here we don’t have just A Polis that is the one true polis, but we have various multiple Madines among one, is virtuous not by definition but by real action of citizens and civil relations. Al-Farabi’s political philosophy is not a Naturalistic-epistemic Political Philosophy but is a Phronetic Political Philosophy which Hanna Arendt wants to establish outside of western contemplative anti-active political philosophy tradition.

Keywords: al-farabi, hanna arendt, natural politics, the political, political philosophy

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Authors: Rana Daneshvar Salehi

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In many Iranian cities including ‎‎Mashhad‎, the capital of ‎‎‎‎Razavi Khorasan Province‏‎, ‎ordinary samples of domestic architecture ‎on a ‎‏small scale is not ‎‎‎considered as ‎heritage. ‎While the ‎principals of house formation are ‎‎respected in all ‎‎traditional Iranian ‎‎‎‎houses‎; ‎from moderate to great ones. During the past decade, Mashhad has lost its identity, and has become a modern city. Identifying it as the capital of the Islamic Culture in 2017 by ISESCO and consequently looking for new developments and transfiguration caused to demolish a large ‎number ‎of ‎traditional modest habitation. ‎For this ‎reason, the present paper aims to introduce ‎the three ‎undiscovered houses with the ‎historical and monumental values located in the ‎oldest ‎neighborhoods of Mashhad which have been neglected in the cultural ‎heritage field. The preliminary phase of this approach will be a measured survey to identify the significant characteristics ‎of ‎selected dwellings and understand the challenges through focusing on building ‎form, orientation, ‎‎room function, space proportion and ornamental elements’ details. A comparison between the ‎‎case studies and the wealthy domestically buildings ‎presents that a house belongs to inhabitants ‎with an average income could introduce the same accurate, regular, harmonic and proportionate ‎design which can be found in the great mansions. It reveals that an ordinary traditional house can ‎be regarded as valuable construction not only for its historical characteristics but also ‎for its ‎aesthetical and architectural features that could avoid further destructions in the future.

Keywords: traditional ordinary house, architectural characteristic, proportion, heritage

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Authors: Feisal Khudher Mahmood, Abdul Samad Rahman Sultan

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Iraq had been a diverse society with races, cultures and religions that peacefully coexistence. The phenomenon of internal displacement occurred after April 2003, because of political instability as will as the deterioration of the political and security situation as a result of United States of America occupation. Biggest internal displacement have occurred (and keep happening) since 10th of June 2014 due to rise of Islamic State of Iraq and Syria (ISIS) and it’s occupation of one third of country territories. This crisis effected directly 3,275,000 people and reflected negatively on the social fabric of Iraq community and led to waves of sectorial violence that swept the country. Internal displaced communities are vulnerable, especially under non functional and weak government, that led to lose of essential human rights and dignity. Using Geographic Information System (GIS) and Geospatial Techniques, two types of internal displacement have been found; voluntary and forced. Both types of displacement are highly influenced by location, race and religion. The main challenge for Iraqi government and NGOs will be after defeating ISIS. Helping the displaced to resettle within their community and to re-establish the coexistence. By spatial-statical analysis hot spots of future conflicts among displaced community have been highlighted. This will help the government to tackle future conflicts before they occur. Also, it will be the base for social conflict early warning system.

Keywords: internal displacement, Iraq, ISIS, human security, human rights, GIS, spatial-statical analysis

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Authors: Oscar Kallay

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Objective: This study compares the sustainability, financial implications, and surgical efficiency of two phacoemulsification cassette systems for cataract surgery: a machine with single-use cassettes and another with daily, reusable ones. Methods: The observational study involves retrospective cataract surgery data collection at the Centre Médical de l'Alliance, Braine-L’alleud, Belgium, a tertiary eye care center. Information on cassette weight, quantities, and transport volume was obtained from routine procedures and purchasing records. The costs for each machine were calculated by reviewing the invoices received from the accounting department. Results: We found significant differences across comparisons. The reusable cassette machine, when compared to the single-use machine, used 306.7 kg less plastic (75.3% reduction), required 2,494 cubic meters less storage per 1000 surgeries (67.7% decrease), and cost €54.16 less per 10 procedures (16.9% reduction). The machine with daily reusable cassettes also exhibited a 7-minute priming time advantage for 10 procedures, reducing downtime between cases. Conclusions: Our findings underscore the benefits of adopting reusable cassette systems: reduced plastic consumption, storage volume, and priming time, as well as enhanced efficiency and cost savings. Healthcare professionals and institutions are encouraged to embrace environmentally conscious initiatives. The use of reusable cassette systems for cataract surgeries offers a pathway to sustainable practices.

Keywords: cataract, epidemiolog, surgery treatment, lens and zonules, public health

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Authors: Naziru Suleiman

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The ever increasing cases of financial frauds and corporate accounting scandals in recent years have raised more concern on the operation of internal control mechanisms and performance of the internal audit departments in organizations. In most cases the seeming presence of both the internal control system and internal audit in organizations do not prove useful as frauds errors and irregularities are being perpetuated. The aim of this study, therefore, is to assess the role of internal audit in achieving the objectives of internal control system of federal hospitals in Kano State from the perception of the respondents. The study used survey research design and generated data from primary source by means of questionnaire. A total number of 100 copies of questionnaire were administered out of which 68 were duly completed and returned. Cronbach’s alpha was used to test the internal validity of the various items in the constructs. Descriptive statistics, chi-square test, Mann Whitney U test and Kruskal Wallis ANOVA were employed for the analysis of data. The study finds that from the perception of the respondents, internal audit departments in Federal Hospitals in Kano State are effective and that they contribute positively to the overall attainment of the objectives of internal control system of these hospitals. There is no significant difference found on the views of the respondents from the three hospitals. Hence, the study concludes that strong and functional internal audit department is a basic requirement for effectiveness of operations of the internal control system. In the light of the findings, it is recommended that internal audit should continue to ensure that the objectives of internal control system of these hospitals are achieved through proper and adequate evaluation and review of the system.

Keywords: internal audit, internal control, federal hospitals, financial frauds

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Authors: Udeh Nneka Evelyn

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The shortcoming of traditional costing system in terms of validity, accuracy, consistency, and Relevance increased the need for modern management accounting system. Activity –Based Costing (ABC) can be used as a modern tool for planning, Control and decision making for management. Past studies on ABC system have focused on manufacturing firms thereby making the studies on service firms scanty to some extent. This paper reviewed the application and relevance of activity-based costing technique in service oriented business organizations by employing a qualitative research method which relied heavily on literature review of past and current relevant articles focusing on ABC. Findings suggest that ABC is not only appropriate for use in a manufacturing environment; it is also most appropriate for service organizations such as financial institutions, the healthcare industry and government organization. In fact, some banking and financial institutions have been applying the concept for years under other names. One of them is unit costing, which is used to calculate the cost of banking services by determining the cost and consumption of each unit of output of functions required to deliver the service. ABC in very basic terms may provide very good payback for businesses. Some of the benefits that relate directly to the financial services industry are: identification the most profitable customers: more accurate product and service pricing: increase product profitability: Well organized process costs.

Keywords: business, costing, organizations, planning, techniques

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Authors: Faheem Ur Rehman, Muhammad Khalil Khan, Miao Qing

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This study investigated the asymmetric links and portfolio strategies between green bonds and the markets of three different cryptocurrencies, i.e., green, Islamic, and conventional, using data from January 1, 2018, to April 8, 2022, and employing asymmetric TVP-VAR model to quantify risk spillovers in the network analysis. In addition, we use the minimum variance, minimum correlation, and minimum connectedness methodologies to assess the portfolio implications. The results of the asymmetric dynamic connectedness index (TCI) model show that by adopting cryptocurrencies for digital finance, risk spillovers are found to be reduced. The findings of net directional connectedness demonstrate that during the study period, green bonds consistently get return spillovers from all other network variables. Positive return spillovers are bigger in magnitude than negative ones. These results imply that the influence of the green bond market on the cryptocurrency markets is decreasing. Positive return spillovers generate higher connectedness values for (HG, BNB, and TRX) coins and persistent net recipients in the specific network. On the other hand, Cardano and ADA coins are persistent net transmitters in the system. XLM and MIOTA's responsibilities shift over time, and there is evidence of asymmetry when both positive and negative returns are considered. According to the pairwise portfolio weights, BNB vs. BTC has the largest portfolio weights in the system, followed by BNB vs. Ethereum, suggesting the best investment strategies in the network.

Keywords: asymmetric TVP-VAR, global sustainable index, cryptocurrency, portfolios

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Authors: Smaran Manchala

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Homomorphic Encryption (HE) enables computations on encrypted data without requiring decryption, mitigating data vulnerability during processing. Usable Fully Homomorphic Encryption (FHE) could revolutionize secure data operations across cloud computing, AI training, and healthcare, providing both privacy and functionality, however, the computational inefficiency of schemes like Cheon-Kim-Kim-Song (CKKS) hinders their widespread practical use. This study focuses on optimizing CKKS for faster matrix operations through the implementation of vector computation parallelization and GPU acceleration. The variable effects of vector parallelization on GPUs were explored, recognizing that while parallelization typically accelerates operations, it could introduce overhead that results in slower runtimes, especially in smaller, less computationally demanding operations. To assess performance, two neural network models, MLPN and CNN—were tested on the MNIST dataset using both ARM and x86-64 architectures, with CNN chosen for its higher computational demands. Each test was repeated 1,000 times, and outliers were removed via Z-score analysis to measure the effect of vector parallelization on CKKS performance. Model accuracy was also evaluated under CKKS encryption to ensure optimizations did not compromise results. According to the results of the trail runs, applying vector parallelization had a 2.63X efficiency increase overall with a 1.83X performance increase for x86-64 over ARM architecture. Overall, these results suggest that the application of vector parallelization in tandem with GPU acceleration significantly improves the efficiency of CKKS even while accounting for vector parallelization overhead, providing impact in future zero trust operations.

Keywords: CKKS scheme, runtime efficiency, fully homomorphic encryption (FHE), GPU acceleration, vector parallelization

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Authors: M. A. Askari, M. A. Nazari, P. Perrier, Y. Payan

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Growth and remodeling of biological structures have gained lots of attention over the past decades. Determining the response of living tissues to mechanical loads is necessary for a wide range of developing fields such as prosthetics design or computerassisted surgical interventions. It is a well-known fact that biological structures are never stress-free, even when externally unloaded. The exact origin of these residual stresses is not clear, but theoretically, growth is one of the main sources. Extracting body organ’s shapes from medical imaging does not produce any information regarding the existing residual stresses in that organ. The simplest cause of such stresses is gravity since an organ grows under its influence from birth. Ignoring such residual stresses might cause erroneous results in numerical simulations. Accounting for residual stresses due to tissue growth can improve the accuracy of mechanical analysis results. This paper presents an original computational framework based on gradual growth to determine the residual stresses due to growth. To illustrate the method, we apply it to a finite element model of a healthy human face reconstructed from medical images. The distribution of residual stress in facial tissues is computed, which can overcome the effect of gravity and maintain tissues firmness. Our assumption is that tissue wrinkles caused by aging could be a consequence of decreasing residual stress and thus not counteracting gravity. Taking into account these stresses seems therefore extremely important in maxillofacial surgery. It would indeed help surgeons to estimate tissues changes after surgery.

Keywords: finite element method, growth, residual stress, soft tissue

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Authors: Hector Liu, Chih-Ming Tsai

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Consumer behaviors in the subscription of over-the-top (OTT) media services have substantially changed because of the COVID-19 pandemic; hence, this study aims to determine the factors affecting subscription intentions. The increased usage of OTT media, particularly in the lockdowns during the COVID-19 pandemic, has intensified the competition between both global and local streaming providers. While studies have discussed antecedents accounting for this change, they have paid limited attention to the psychological factors that shape consumer behavior in using OTT services. Given the changes in consumers’ psychological states during the pandemic, this study seeks to fill the research gap by integrating the expectancy-value model to provide insights into the key gratifications that consumers seek and obtain and that have affected their subscription to OTT services. This study proposes a theoretical model and assesses this framework on data collected from 1,068 OTT service users in Taiwan. The results strengthen the literature by indicating a clear growth in the popularity and subscription of OTT services because of the COVID-19 lockdowns as well as factors such as perceived quality and satisfaction, which influence behavioral intentions for OTT services. Most crucially, however, OTT viewers who acquired a sense of belonging, a sense of being accompanied, and a sense of reduction in anxiety due to being quarantined and in lockdown show a higher tendency to continue their subscriptions to their OTT services of choice during the pandemic. With consumer behavior trends forever changed by the COVID-19 pandemic, the implications from this study provide OTT service platforms with an opportunity to capitalize on their current and potential customers’ changing desires, demands, and factors for a continued subscription.

Keywords: consumer behavior, COVID-19, expectancy-value model, OTT media services

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Authors: Tobias Huttche, Marco Canipa-Valdez, Corinne Mühlebach

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This article discusses the role of leasing on the digital transformation process of companies and corresponding economic effects. Based on the traditional mechanisms of leasing, this article focuses in particular on the benefits of leasing as financing instrument with regard to the innovation potential of companies. Practical examples demonstrate how leasing can become an integral part of new business models. Especially, with regard to the digital transformation and corresponding investments in know-how and infrastructure, leasing can play an important role. Furthermore, findings of an empirical survey are presented dealing with the usage of leasing in Switzerland in an international context. The survey shows not only the benefits of leasing against the backdrop of digital transformation but gives guidance on how other countries can benefit from promoting leasing in their legislation and economy. Based on a simulation model for Switzerland, the economic effect of an increase in leasing volume is being calculated. Again, the respective results underline the substantial growth potential. This holds true especially for economies where asset-based lending is rarely used because of a lack of entrepreneurial or private security of the borrower (cash-based financing for developing and emerging countries). Overall, the authors found that leasing using companies are more productive and tend to grow faster than companies using less or none leasing. The positive effects of leasing on emerging digital challenges for companies and entire economies should encourage other countries to facilitate access to leasing as financing instrument by decreasing legal-, tax- and accounting-related requirements in the respective jurisdiction.

Keywords: Cash-Based financing, digital transformation, financing instruments, growth, innovation, leasing

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Authors: Abdullah Almowanes

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The speed of adoption of new information and communication technologies is often seen as an indicator of the growth of knowledge- and technological innovation-based regional economies. Indeed, technological progress and scientific inquiry in any society have undergone a particularly profound transformation with the introduction of computer networks. In the spring of 1981, the Bitnet network was launched to link thousands of nodes all over the world. In 1985 and as one of the first adopters of Bitnet, Saudi Arabia launched a Bitnet-based network named Gulfnet that linked computer centers, universities, and libraries of Saudi Arabia and other Gulf countries through high speed communication lines. In this paper, the origins and the deployment of Gulfnet are discussed as well as social, economical, political, and cultural ramifications of the new information reality created by the network. Despite its significance, the social and cultural aspects of Gulfnet have not been investigated in history of science and technology literature to a satisfactory degree before. The presented research is based on an extensive archival research aimed at seeking out and analyzing of primary evidence from archival sources and records. During its decade and a half-long existence, Gulfnet demonstrated that the scope and functionality of public computer networks in Saudi Arabia have to be fine-tuned for compliance with Islamic culture and political system of the country. It also helped lay the groundwork for the subsequent introduction of the Internet. Since 1980s, in just few decades, the proliferation of computer networks has transformed communications world-wide.

Keywords: Bitnet, computer networks, computing and culture, Gulfnet, Saudi Arabia

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Authors: Farid Abbasi

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Geographical spaces have different relations with each other, and especially neighboring geographical spaces have more relations than other spaces due to their proximity. Meanwhile, various parameters affect the relationships between these spaces, such as environmental parameters. These parameters have become important in recent decades, affecting the political relations of the actors in neighboring spaces. The Islamic Republic of Iran and the Republic of Turkey, as two actors in the region, political relations seem to have been affected to some extent by environmental issues. Based on this, the present study tries to examine and analyze the political relations between the two countries from an environmental, and geopolitical perspective. The method of this research is descriptive-analytical. The method of data analysis is based on library and field information (questionnaire) in the form of content analysis and statistics through the Mick Mac software system and Scenario Wizard. The results of studies and analysis of theories show that 35 indicators, directly and indirectly, affect Iran-Turkey relations from an environmental, and geopolitical perspective, which are in the form of five dimensions (water resources, soil resources, Vegetation, climate, living species). Using the Mick Mac method, 9 factors were extracted as key factors affecting Iran-Turkey relations, and in the process of analyzing research scenarios, 10100 possible situations were presented by scenario wizard software. 9 strong scenarios with 3 scenarios of favorable and very favorable situations, 3 scenarios with moderate situations and also 3 scenarios with critical situations and catastrophes according to Iran-Turkey relations from the environmental aspect are presented.

Keywords: geopolitics, relations, Iran, Turkey, environment

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Authors: Wanda Luen-Wun Siu, Xiaowen Zhang

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This paper offered the primary methodical proof on how CSR reporting related to enterprise earnings in listed firms in China in light of most evidence focusing on cross-sectional data or data in a short span of time. Using full economic and business panel data on China’s publicly listed enterprise from 2006 to 2020 over two decades in the China Stock Market and Accounting Research database, we found initial evidence of significant direct relations between CSR reporting and firm corporate performance in both state-owned and privately owned firms over this period, supporting the stakeholder theory. Results also revealed that state-owned enterprises performed as well as private enterprises in the current period. But private enterprises performed better than state-owned enterprises in the subsequent years. Moreover, the release of social responsibility reports had a more significant impact on the financial performance of state-owned and private enterprises in the current period than in the subsequent periods. Specifically, CSR release was not significantly associated with the financial performance of state-owned enterprises on the lag of the first, second, and third periods. But it had an impact on the lag of the first, second, and third periods among private enterprises. Such findings suggested that CSR reporting helped improve the corporate financial performance of state-owned and private enterprises in the current period, but this kind of effect was more significant among private enterprises in the lag periods.

Keywords: China’s listed firms, CSR reporting, financial performance, panel analysis

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Authors: Mohammed Sani Abdulai

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Ghana’s Public Financial Management reforms have been going on for some two decades now (1997/98 to 2017/18). Given this long period of reforms, Ghana in 2019 is putting together both a Public Financial Management (PFM) strategy and a Ghana Integrated Financial Management Information System (GIFMIS) strategy for the next 5-years (2020-2024). The primary aim of these dual strategies is assisting the country in moving beyond reforms to consolidation and sustainability. In this paper we, first, examined the evolution of Ghana’s PFM reforms. We, secondly, reviewed the legal and institutional reforms undertaken to strengthen the country’s key PFM institutions. Thirdly, we summarized the strengths and weaknesses identified by the 2018 Public Expenditure and Financial Accountability (PEFA) assessment of Ghana’s PFM system relating to its macro-fiscal framework, budget preparation and approval, budget execution, accounting and fiscal reporting as well as external scrutiny and audit. We, finally, considered what the country should be doing to achieve its intended goal of PFM consolidation and sustainability. Using a qualitative method of review and analysis of existing documents, we, through this paper, brought to the fore the lessons that could be learnt by other developing countries from Ghana’s PFM reforms experiences. These lessons included the need to: (a) undergird any PFM reform with a comprehensive PFM reform strategy; (b) undertake a legal and institutional reforms of the key PFM institutions; (c) assess the strengths and weaknesses of those reforms using PFM performance evaluation tools such as PEFA framework; and (d) move beyond reforms to consolidation and sustainability.

Keywords: public financial management, public expenditure and financial accountability, reforms, consolidation, sustainability

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Authors: Erez Yerushalmi, Sani Ziv

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The rising demand for healthcare services, without a corresponding rise in public supply, led to a debate on whether to increase private healthcare provision - especially in hospital services and second-tier healthcare. Proponents for increasing private healthcare highlight gains in efficiency, while opponents its risk to social welfare. None, however, provide a measure of the social value and its impact on the economy in terms of a monetary value. In this paper, we impute a minimum social value of public healthcare that corresponds to indifference between gains in efficiency, with losses to social welfare. Our approach resembles contingent valuation methods that introduce a hypothetical market for non-commodities, but is different from them because we use numerical simulation techniques to exploit certain market failure conditions. In this paper, we develop a general equilibrium model that distinguishes between public-private healthcare services and public-private financing. Furthermore, the social value is modelled as a by product of healthcare services. The model is then calibrated to our unique health focused Social Accounting Matrix of Israel, and simulates the introduction of a hypothetical health-labour market - given that it is heavily regulated in the baseline (i.e., the true situation in Israel today). For baseline parameters, we estimate the minimum social value at around 18% public healthcare financing. The intuition is that the gain in economic welfare from improved efficiency, is offset by the loss in social welfare due to a reduction in available social value. We furthermore simulate a deregulated healthcare scenario that internalizes the imputed value of social value and searches for the optimal weight of public and private healthcare provision.

Keywords: contingent valuation method (CVM), general equilibrium model, hypothetical market, private-public healthcare, social value of public healthcare

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Authors: Sara Bilal, Abdi Omar Shuriye, Raihan Othman

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Numerical Methods is a course that can be conducted using workshops and group discussion. This study has been implemented on undergraduate students of level two at the Faculty of Engineering, International Islamic University Malaysia. The Numerical Method course has been delivered to two Sections 1 and 2 with 44 and 22 students in each section, respectively. Systematic steps have been followed to apply the student centered learning approach in teaching Numerical Method course. Initially, the instructor has chosen the topic which was Euler’s Method to solve Ordinary Differential Equations (ODE) to be learned. The students were then divided into groups with five members in each group. Initial instructions have been given to the group members to prepare their subtopics before meeting members from other groups to discuss the subtopics in an expert group inside the classroom. For the time assigned for the classroom discussion, the setting of the classroom was rearranged to accommodate the student centered learning approach. Teacher strength was by monitoring the process of learning inside and outside the class. The students have been assessed during the migrating to the expert groups, recording of a video explanation outside the classroom and during the final examination. Euler’s Method to solve the ODE was set as part of Question 3(b) in the final exam. It is observed that none of the students from both sections obtained a zero grade in Q3(b), compared to Q3(a) and Q3(c). Also, for Section 1(44 students), 29 students obtained the full mark of 7/7, while only 10 obtained 7/7 for Q3(a) and no students obtained 6/6 for Q3(c). Finally, we can recommend that the Numerical Method course be moved toward more student-centered Learning classrooms where the students will be engaged in group discussion rather than having a teacher one man show.

Keywords: teacher centered learning, student centered learning, mathematic, numerical methods

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Authors: Zawahir Siddique

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The paper explores the philosophical, spiritual, and mystical dimensions of the glorified journey of Hajira and Bilal. The black Ethiopian slave Hajira’s skirt was chosen to cover the first house of God on earth. Hajira was chosen by God as the embodiment of love and submission. The philosophy behind her migration with her child Ismail and wandering between Safa and Marwa in search of water that eventually gushed forth from the feet of Ismail and how God gifted Hajira, Ismail, and the entire humanity with Zamzam needs to be explored. Every year over two million pilgrims assemble and circumambulate around the Holy Kabah during Hajj, and every day, millions of Muslims pray, riveting their faith around Kabah. The significance and mysticism of the central figure of Hajira deserve due attention. Several eras later, the most blessed personality of humanity, Prophet Muhammad, elevated another Ethiopian Slave to the highest honor in the first Mosque of the Prophet of Islam in Medina. The purity of his heart and spiritually captivating voice of Bilal was preferred over his pre-Islamic social status. When the companions of the Prophet questioned the diction and pronunciation of 'SHEEN' by Bilal owing to his African origin, the Prophet immediately corrected them, justifying the purity of Bilal’s heart mattered more and hence Bilal’s 'SEEN' was heard as 'SHEEN' by God Almighty. The journey of Bilal to Islam and his pious and devoted contributions to Islam in the light of spirituality, mysticism, and social reforms are also explored further in this paper.

Keywords: philosophy, spirituality, mysticism, Hajira, Bilal

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Authors: Babak Safaei, A. M. Fattahi

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Polymer/carbon nanotube nanocomposites have a wide range of promising applications Due to their enhanced properties. In this work, free vibration analysis of single-walled carbon nanotube-reinforced composite plates is conducted in which carbon nanotubes are embedded in an amorphous polyethylene. The rule of mixture based on various types of plate model namely classical plate theory (CLPT), first-order shear deformation theory (FSDT), and higher-order shear deformation theory (HSDT) was employed to obtain fundamental frequencies of the nanocomposite plates. Generalized differential quadrature (GDQ) method was used to discretize the governing differential equations along with the simply supported and clamped boundary conditions. The material properties of the nanocomposite plates were evaluated using molecular dynamic (MD) simulation corresponding to both short-(10,10) SWCNT and long-(10,10) SWCNT composites. Then the results obtained directly from MD simulations were fitted with those calculated by the rule of mixture to extract appropriate values of carbon nanotube efficiency parameters accounting for the scale-dependent material properties. The selected numerical results are presented to address the influences of nanotube volume fraction and edge supports on the value of fundamental frequency of carbon nanotube-reinforced composite plates corresponding to both long- and short-nanotube composites.

Keywords: nanocomposites, molecular dynamics simulation, free vibration, generalized, differential quadrature (GDQ) method

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Authors: Sahar Rasoulikolamaki

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ISIS (also known as DAASH) is an Islamic fundamentalist group that has been known as a global threat to the whole world for their radicalizing approach and application of online platforms as a tool to portray their activities, to disseminate their ideology, and to commit recruiting activities. This study is an attempt to carry out a critical discourse analysis on the argumentative devices by which ISIS legitimizes or delegitimizes positive or negative constructions of social practices in Dabiq. It tries to shed light on how texts in Dabiq as linguistic elements in the micro level of analysis relate to ISIS’ ideology as the higher-up macro level and in other words, how local structures contributed to the construction and transference of a global structure or ideology and vice versa. Therefore, following the relevant analytical frameworks, the study focuses on both micro-level of analysis of arguments (topoi) and macro-structure of legitimation and delegitimation in Dabiq. This purpose is nailed using the analytical categories and tools provided by Wodak’s Discourse Historical Approach (DHA) such as argumentation strategies (topoi), by which the coded language of legitimation/delegitimation and persuasion as used in Dabiq are explored. The ensuing findings demonstrate that Dabiq rigorously relies on the positive representation of the in-group course of actions and justifying its violence and, at the same time, the negative representation of the out-group behavior through implementing various topoi to achieve its desired outcome, which is the ideological manipulation and powerful self-depiction, as well as the supporter recruitment.

Keywords: argumentation, discourse-historical approach, ideology, legitimation and delegitimation, topoi

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Authors: Zhu Weimin, Allegorico Carmine, Ruggiero Gionata

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During decades of Baker Hughes (BH) iCenter experience, it is demonstrated that in addition to conventional insights on equipment steady operation conditions, insights on transient conditions can add significant and exclusive value for anomaly detection, downtime saving, and predictive maintenance. Our work shows examples from the BH iCenter experience to introduce the advantages and features of using transient condition analytics: (i) Operation under critical engine conditions: e.g., high level or high change rate of temperature, pressure, flow, vibration, etc., that would not be reachable in normal operation, (ii) Management of dedicated sub-systems or components, many of which are often bottlenecks for reliability and maintenance, (iii) Indirect detection of anomalies in the absence of instrumentation, (iv) Repetitive sequences: if data is properly processed, the engineering features of transients provide not only anomaly detection but also problem characterization and prognostic indicators for predictive maintenance, (v) Engine variables accounting for fatigue analysis. iCenter has been developing and deploying a series of analytics based on transient conditions. They are contributing to exclusive value adding in the following areas: (i) Reliability improvement, (ii) Startup reliability improvement, (iii) Predictive maintenance, (iv) Repair/overhaul cost down. Illustrative examples for each of the above areas are presented in our study, focusing on challenges and adopted techniques ranging from purely statistical approaches to the implementation of machine learning algorithms. The obtained results demonstrate how the value is obtained using transient condition analytics in the BH iCenter experience.

Keywords: analytics, diagnostics, monitoring, turbomachinery

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Authors: Ali Momeni

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Visual media has had a significant impact on the mental structure and behaviors of humanity. One interactive platform that has played a major role in this is Instagram. In Islamic countries, particularly Iran, many Muslims have embraced this interactive media platform for various reasons. Instagram has also provided an opportunity for individuals to become famous and gain micro-celebrity status through its semi-algorithmic features. A notable group of Iranian women who have gained fame through Instagram are religious Muslim women who have transitioned into bloggers. These Iranian religious women bloggers (IRWB) have garnered a large following by showcasing different models of hijab and their private lives. This research aims to qualitatively study the representation of femininity and religiosity of these women. The main question addressed in this study is the acceptance of Instagram activity by IRWB among religious women. Drawing on concepts such as 'The Society of the Spectacle' and 'Celebrity Online', this study utilized the netnography method to analyze 14 pages of IRWB. Data was collected in two phases, with the first phase involving the analysis of religious women's comments on posts related to these themes. The second phase included interviews with religious women students who view or follow these pages. A total of 120 comments and 14 interviews were thematically analyzed. The results revealed that the reception of these pages by religious women fell into four main themes: the spectacle of femininity, the commercialization of religiosity, the distortion of Islam, and the construction of religiosity and femininity. Ultimately, religious women did not find these pages to be reflective of their own experiences of female and religious life.

Keywords: women, bloggers, instagram, IRWB, reception.

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Authors: Prakash Singh

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Research studies affirm the view that gifted pupils are endowed with unique personality traits, enabling them to study at higher levels of thinking, at a faster pace, and with a greater degree of autonomy than their average counterparts. The focus of this study was whether high school gifted pupils are capable of studying an advanced level curriculum on their own by employing self-regulated learning (SRL) strategies. To be self-regulated, pupils are required to be metacognitively, motivationally, and behaviourally active participants in their own learning processes so that they are able to initiate and direct their personal curriculum efforts to acquire cognitive skills and knowledge, instead of being solely reliant on their teachers. Researchers working with gifted populations concede that limited studies have been conducted thus far to examine gifted pupils’ expertise in using SRL strategies to assume ownership of their learning. In order to conduct this investigation, an enriched module in Accounting for specifically gifted grade eleven pupils was developed, incorporating advanced level content, and use was made of the Post-test-Only Control Group Design to accomplish this research objective. The results emanating from this empirical study strongly suggest that SRL strategies can be employed to overcome a narrow, rigid approach that limits the education of gifted pupils in the regular classroom of the high school. SRL can meaningfully offer an alternative way to implement an advanced level curriculum for the gifted in the mainstream of education. This can be achieved despite the limitations of differentiation in the regular classroom.

Keywords: advanced level curriculum, high school gifted pupils, self-regulated learning, teachers’ professional competencies

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Authors: Reza Mehrafarin, Nafiseh Mirshekari

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The Sistan plain has always been a site for the settlement of various human societies, thanks to its favorable environmental conditions, such as abundant water from the Hirmand River and fertile sedimentary soil. Consequently, there was a need for a systematic archaeological investigation in the area. The survey had multiple objectives, with the most significant ones being the creation of an archaeological map and the identification and documentation of all ancient sites to establish their records and chronology. The survey was carried out in two phases, with each phase covering half of the area. The research method involved fieldwork, with two teams of professional archaeologists conducting a comprehensive survey of each of the 22 areas in Sistan. Once an area was identified, various recording, scientific, and field operations were executed to study the site. In the first phase (2007), an intensive field survey focused on the residential area of Sistan, including its northern and eastern regions. This phase resulted in the identification of 808 sites in eleven selected areas. In the second phase (2009), the desert area of Sistan, or its southern half, was surveyed, leading to the identification of approximately 853 sites. Overall, these surveys resulted in the identification of 1661 sites in Sistan. Among these sites, approximately 899 belong to the Bronze Age (late 4th millennium BCE to early 2nd millennium BCE). Of these sites, around 501 date back to the historical period, while nearly 590 sites pertain to the Islamic period. The archaeological investigations of both phases revealed that Sistan has consistently possessed fertile soil, abundant water, and a skilled workforce, making it capable of becoming Iran's granary and the center of the East once again if these conditions are restored.

Keywords: sistan, field surveys, archaeology, archaeological map

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Authors: Karima Sekkoum Abdelkrim Cheriti, Leila Feguigui

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Algeria has a large plant biodiversity accounting more than 4125 species (123 Families) and is endowed with resources of medicinal plants growing on various bioclimatic zones from subhumide to semi-arid and Saharan. On the other hand, the ethnopharmacology investigation remains the principal way to improve, evaluate, and finding bioactive substances derived from medicinal plants. In continuation of our works in Saharan ethpharmacopeae and phytochemistry of Saharan medicinal plants, we focus our attention on the importance of local ethnopharmacology especially to treat gastro-intestinal disorders in the south west of Algeria (El Baydh, Naama and Bechar region) as platform for bioactive substances discovery and further development. Our present investigation deals with an ethnopharmacological study on medicinal plants used for the treatment of gastro-intestinal disorders in the south west of Algeria. The study presents the uses of plants in local traditional herbal medicines, determines the homogeneity of informant traditional knowledge and the preferred medicinal plants used to treat gastro-intestinal disorders. The results indicated that Asteraceae and Lamiaceae are the most locally used families and medicines were prepared in the form of powder or infusion and used orally. Aerial parts were the most frequently used plant part. Thus, the results can be used as platform for bioactive substances discovery and further development especially for the preferred plant species used in the treatment of gastro-intestinal disorders.

Keywords: ethnopharmacology, gastro-intestinal, phytochemical, South Algeria, Sahara, endemic species

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Authors: Rizky Kertanegara

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Reception studies is one of the cultural studies lately evolved in the realm of communication science. This qualitative study was pioneered by Stuart Hall who initiated the dominant, negotiation, and opposition of audience reading to the text of the media. In its development, this reception studies is developed by Kim Christian Schroder become multidimensional reception studies. In this update, Schroder aware that there has been a bias between readings made by the informant with readings conducted by researchers over the informant. Therefore, he classifies the reception into two dimensions, namely the dimension of reading by informants and implications dimensions conducted by researcher. Using Schroder approach, these studies seek to describe the reception of adolescent girls, as research subjects, to the elements contained sexual openness in the music video Cinta Laura as the object of research. Researcher wanted to see how they interpret the values of Western culture based on the values of their culture as a teenager. Researchers used a descriptive qualitative research method by conducting in-depth interviews to the informants who comes from a religious school. The selection of informants was done by using purposeful sampling. Collaboration with the school, the researchers were able to select informants who could provide rich data related to the topic. The analysis showed that there is permissiveness informants in addressing sexual openness in the music video. In addition, informants from Catholic schools were more open than the informant derived from Islamic schools in accepting the values of sexual openness. This permisiveness is regarded as a form of self-actualization and gender equality.

Keywords: cultural studies, multidimensional reception model, sexual openness, youth audience

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Authors: Shyam Sunder Gupta

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GOD is an infinite source of knowledge. From time to time, as per the need of mankind, GOD keeps revealing, some small, selected part of HIS knowledge as WORDS, to a chosen entity whose responsibility is to function as Messenger and share WORDS, in the form of verses, with common masses. GOD has confirmed that Messenger may not understand every WORD revealed to him, and HE directs Messenger to learn from persons who have knowledge of WORDS revealed in earlier times, as some revealed content is identical and some different by design. In due course of time, Verses, as communicated orally, are collected, and edited by an individual in a planned manner or by a group of individuals and get edited unintentionally and converted in the form of Scripture. Whatever gets collected, depending on the knowledge of the Editor(s), some errors, scientific and other forms, get into Scripture. In the present world, there are three major religions: Christianity, Islam and Hinduism, accounting for more than two-thirds of the world’s population. Each of the religions has its own Scripture, namely the Bible, Quran, and Veda. Since the source of WORDS for each of these Scriptures is the same, there is ONENESS of all Scriptures. There are amazing similarities between the events described, like the flood during the time of Noah and King Satyavara. The description of the creation of man and woman is identical. Description of Last Day, categorization of human beings, identical names, etc., have remarkable similarities. Ram, the hero of Ramayana, is a common name in Hinduism and two of Jesus’ ancestors’ names were Ram and many names in the Bible are derived from Ram. Attributes of GOD are common in all Scriptures, namely, GOD is Eternal, Unborn, Immortal, Creator of Universe(s) and everything that exists within the Universe, Omnipotent, Omnipresent, Omniscient, Subtlest of all, Unchangeable, Unique, Always Works, Source of Eternal Bliss, etc. There is the Oneness of GOD.

Keywords: GOD, scriptures, oneness, WORDS, Jesus, Ram

Procedia PDF Downloads 62

Authors: Phan Minh Trang, Joacim Rocklöv, Kim Bao Giang, Gunnar Kullgren, Maria Nilsson

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There are recent studies from high income countries reporting an association between heat waves and hospital admissions for mental health disorders. It is not previously studied if such relations exist in sub-tropical and tropical low- and middle-income countries. In this study from Vietnam, the assumption was that hospital admissions for mental disorders may be triggered, or exacerbated, by heat exposure and heat waves. A database from Hanoi Mental Hospital with mental disorders diagnosed by the International Classification of Diseases 10, spanning over five years, was used to estimate the heatwave-related impacts on admissions for mental disorders. The relationship was analysed by a Negative Binomial regression model accounting for year, month, and days of week. The focus of the study was heat-wave events with periods of three or seven consecutive days above the threshold of 35oC daily maximum temperature. The preliminary study results indicated that heat-waves increased the risks for hospital admission for mental disorders (F00-79) from heat-waves of three and seven days with relative risks (RRs) of 1.16 (1.01–1.33) and 1.42 (1.02–1.99) respectively, when compared with non-heat-wave periods. Heatwave-related admissions for mental disorders increased statistically significantly among men, among residents in rural communities and in elderly. Moreover, cases for organic mental disorders including symptomatic illnesses (F0-9) and mental retardation (F70-79) raised in high risks during heat waves. The findings are novel studying a sub-tropical middle-income city, facing rapid urbanisation and epidemiological and demographic transitions.

Keywords: mental disorders, admissions for F0-9 or F70-79, maximum temperature, heat waves

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Authors: R. S. Quintal, J. L. Tesch Santos, M. D. Davis, E. C. de Santana, M. de F. Bandeira dos Santos

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The objective is to identify the contributions from the introduction of the computerized system deal within the Accounting Department of Brazilian Navy Financial Directorship and its possible effects on the budgetary and financial harvest of Brazilian Navy. The relevance lies in the fact that the management process is responsible for the continuous improvement of organizational performance through higher levels of quality in their activities. Improvements in organizational processes have direct effects on crops cost, quality, reliability, flexibility and speed. The method of study of this research is the case study. The choice of case study attended, among other demands, a need for greater flexibility to study processes related to a computerized system. The sources of evidence were used literature, documentary and direct observation. Direct observation was made by monitoring the implementation of the computerized system in the Division of Management Analysis. The main findings of the study point to the fact that the computerized system may contribute significantly to the standardization of information. There was improvement of internal processes in the division of management analysis, made possible the consolidation of a standard management and performance analysis that contribute to global homogeneity in the treatment of information essential to the process of decision making. This study has limitations related to the fact the search result be subject exclusively to the case studied, and it is impossible to generalize to other organs of government.

Keywords: process management, management control, business intelligence, Brazilian Navy

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Authors: Maria De Cillis

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This paper addresses the subject of love in two of the most prominent Islamic philosophers: Ibn Sīnā (known in the Latin World as Avicenna d. 1037) Avicenna and al-Kirmānī (DC 1021). By surveying the connection that the concept of love entertains with the notions of divine providence and determinism in the luminaries’ theoretical systems, the present paper highlights differences and similarities in their respective approaches to the subjects. Through a thorough analysis of primary and secondary literature, it will be shown that Avicenna’s thought, which is mainly informed by the Aristotelian and Farābīan metaphysical and cosmological stances, is also integrated with mystical underpinnings. Particularly, in Avicenna’s Risāla fī’l-ʿishq love becomes the expression of the divine providence which operates through the intellectual striving the souls undertake in their desire to return to their First Cause. Love is also portrayed as an instrument helping the divine decree to remain unadulterated by way of keeping existing beings within their species and genera as well as an instrument which is employed by God to know and be known. This paper also discusses that if on the one hand, al-Kirmānī speaks of love as the Aristotelian and Farābian motive-force spurring existents to achieve perfection and as a tool which facilitates the status quo of divine creation, on the other hand, he remains steadily positioned within Ismā‘īlī and Neoplatonic paradigms: the return of all loving-beings to their Source is interrupted at the level of the first Intellect, whilst God remains inaccessible and ineffable. By investigating his opus magnum, the Rāḥat al-ʿaql, we shall highlight how al-Kirmānī also emphasizes the notion of divine providence which allows humans to attain their ultimate completeness by following the teachings of the Imams, repositories of the knowledge necessary to serve the unreachable deity.

Keywords: Avicenna, determinism, love, al-Kirmani, Ismaili philosophy

Procedia PDF Downloads 233