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Article
Publication date: 1 February 1997

Hamid S. Atiyyah

The purpose of this article is twofold: to identify the characteristics of research on organisation and management in Arab countries and to find out whether research results…

564

Abstract

The purpose of this article is twofold: to identify the characteristics of research on organisation and management in Arab countries and to find out whether research results support the culture‐free hypothesis or not. A thorough search of sixteen journals, research monographs, books and theses produced only 35 empirical studies. Most of these studies were exploratory, descriptive, and used small convenient samples. Although some findings supported the culture‐bound hypothesis, major conceptual and methodological weaknesses in these studies throw doubt upon the validity of their results.

Details

Cross Cultural Management: An International Journal, vol. 4 no. 2
Type: Research Article
ISSN: 1352-7606

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Article
Publication date: 2 January 2025

Muhammad Ikhlas Rosele, Abdul Muneem, Abdul Karim Ali, Azizi Che Seman, Luqman Haji Abdullah, Noor Naemah Abdul Rahman and Mohd Edil Abd Sukor

The purpose of this study is to propose and develop a zakat model for digital assets from the Sharīʿah perspective.

47

Abstract

Purpose

The purpose of this study is to propose and develop a zakat model for digital assets from the Sharīʿah perspective.

Design/methodology/approach

This research adopts a qualitative research method while studying the literature thoroughly, and it analyzes the data through an exploratory research approach to propose a zakat model for the digital assets.

Findings

This research aims to develop a zakat model for digital assets within the framework of Sharīʿah. Using a qualitative research method, the study thoroughly examines existing literature and uses an exploratory research approach to propose this zakat model. The findings suggest that digital assets hold the potential to be considered for zakat in the contemporary digital age. Previous studies indicate that both commodity-based and currency-based digital assets meet the criteria for zakat imposition. Given zakat’s significant impact on socioeconomic development, it is imperative to carefully manage these assets to maximize their potential benefits. However, variations in interpretations by different jurisdictions and Sharīʿah scholars regarding the understanding and classification of digital assets lead to ongoing scrutiny from legal and religious perspectives. This research aims to contribute to the discourse by proposing a zakat model for digital assets and identifying potential assets eligible for zakat.

Originality/value

This research seems to be the pioneer in providing a zakat model for digital assets, combining different segments of digital assets.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8394

Keywords

Available. Open Access. Open Access
Article
Publication date: 22 April 2022

Ameen Ahmed Abdullah Qasem Al-Nahari, Abu Talib Mohammad Monawer, Luqman Bin Haji Abdullah, Abdul Karim Bin Ali, Noor Naemah Binti Abdul Rahman and Meguellati Achour

This paper aims to scrutinize the misconceptions about maqāṣid al-Sharīʿah (objectives of Islamic law) that complicate its actualization, particularly in Islamic finance.

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Abstract

Purpose

This paper aims to scrutinize the misconceptions about maqāṣid al-Sharīʿah (objectives of Islamic law) that complicate its actualization, particularly in Islamic finance.

Design/methodology/approach

This study adopts a qualitative inductive method to identify the flaws in understanding maqāṣid al-Sharīʿah vis-à-vis Islamic finance. It uses the views of classical and modern maqāṣid scholars to critically examine the flaws.

Findings

This study concludes that the five objectives of the Sharīʿah constitute the framework of maṣlaḥah (well-being). The levels of maṣlaḥah ― namely ḍarūriyyāt (essentials), ḥājiyyāt (needs) and taḥsīniyyāt (embellishments) ― are the categories of the means to ends. The demand for financial products falls under the ḥājiyyāt and taḥsīniyyāt categories, not ḍarūriyyāt. The maqāṣid (objectives) are derived from aḥkām (provisions) being verified by the parameters, while aḥkām are guided by maqāṣid.

Research limitations/implications

This study recommends further research to theorize the concepts of ḍarūriyyāt, ḥājiyyāt, taḥsīniyyat and mukammilāt (complements); to harmonize the maqāṣid with their essential elements and to formulate a conceptual framework for actualizing maqāṣid al-Sharīʿah in Islamic finance.

Practical implications

This paper will improve perceptions and bridge gaps between the understanding of maqāṣid theory and existing practices. It suggests that instead of ḍarūriyyāt, Islamic financial institutions (IFIs) should refer to ḥājiyyāt and taḥsīniyyāt.

Originality/value

This paper identifies and clarifies the misconceptions about maqāṣid al-Sharīʿah vis-à-vis Islamic finance in the existing literature. The findings align with the views of leading maqāṣid scholars in understanding the idea.

Details

ISRA International Journal of Islamic Finance, vol. 14 no. 2
Type: Research Article
ISSN: 0128-1976

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Article
Publication date: 22 September 2021

Shaker Dahan AL-Duais, Mazrah Malek, Mohamad Ali Abdul Hamid and Amal Mohammed Almasawa

This study aims to investigate the monitoring role of ownership structure (OWS) on real earnings management (REM) practices; previous studies primarily examined the effect of OWS…

1196

Abstract

Purpose

This study aims to investigate the monitoring role of ownership structure (OWS) on real earnings management (REM) practices; previous studies primarily examined the effect of OWS on accrual-based earnings management.

Design/methodology/approach

The sample of this study is 490 companies listed on the Malaysian Stock Exchange during the period 2013–2016 (1,960 company-year observations). The regression of a feasible generalized least square was used for data analysis. The authors use three regression models ordinary least squares, panel-corrected standard errors and Driscoll–Kraay standard errors to corroborate the findings and also examine alternative REM measures.

Findings

Analysis of the data shows that family, foreign and institutional ownership has a positive link with the quality of financial reporting and, to a large extent, is capable of alleviating REM. The findings also indicate that some form of OWS significantly affects REM, corroborating existing theories on corporate governance (CG) and the perspectives of practitioners.

Practical implications

The evidence concerns the significant role played by the OWS in reducing REM activities. The findings are useful in support of regulatory activities, particularly in the design of policies to regulate the OWS. The results may also provide useful insights to inform other policymakers, investors, shareholders and researchers about the active role of family, foreign and institutional investors in monitoring Malaysia's public listed companies (PLCs) to strengthen CG practices. This also leads to less REM and enhances the quality of financial reporting.

Originality/value

To the authors' knowledge, this work is pioneering research from a developing country, specifically from Malaysia, to investigate the manner in which all possible OWSs influence REM. More importantly, the study recommends that regulators and researchers do not envisage OWS as a holistic phenomenon.

Details

Journal of Accounting in Emerging Economies, vol. 12 no. 2
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 12 July 2024

Sajead Mowafaq Alshdaifat, Mohamad Ali Abdul Hamid, Noor Hidayah Ab Aziz, Saidatunur Fauzi Saidin and Mushtaq Yousif Alhasnawi

This study aims to examine the impact of corporate governance (CG) effectiveness measured by board and audit committee index on firm performance of nonfinancial listed firms in…

214

Abstract

Purpose

This study aims to examine the impact of corporate governance (CG) effectiveness measured by board and audit committee index on firm performance of nonfinancial listed firms in Gulf Cooperation Council (GCC) countries, pre- and during the global crisis of COVID-19.

Design/methodology/approach

The analysis used 2,238 observations from nonfinancial firms listed on GCC countries' stock exchange, covering the period from 2017 to 2022, using a fixed effect panel regression model. The data for this study were manually collected from the annual reports of 373 GCC-listed firms.

Findings

The results demonstrate that the board's effectiveness index has a positive influence solely on accounting-based performance (return on assets) pre- and during the COVID-19 crisis. However, in terms of audit committee effectiveness, the results show a positive impact on market-based performance (Tobin’s Q) both pre- and during the COVID-19 crisis. Additional analysis indicates that the effectiveness of both the board and audit committee is more notable in larger firms compared to smaller firms.

Practical implications

This study is crucial for investors, regulators, managers and governments tackling the financial impacts of global crises like COVID-19. Its comprehensive evaluation of board and audit committee effectiveness guides policymakers and practitioners in enhancing CG for profit and wealth maximization.

Originality/value

This study offers novel evidence detailing the impact of CG effectiveness on firm performance over an extended period, encompassing the COVID-19 period and using a comprehensive index. In addition, this study was conducted in a unique CG setting, focusing on six emerging GCC countries.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 12 April 2019

Ali Abdul Munim Alhattab, Shaikh Asad Ali Dilawary, Amir Motallebzadeh, Cevat Fahir Arisoy and Huseyin Cimenoglu

The purpose of this study is to investigate the effect of electron beam surface melting (EBSM) on the properties of Plasma Transfer Arc (PTA) deposited Stellite 12 hardfacing.

247

Abstract

Purpose

The purpose of this study is to investigate the effect of electron beam surface melting (EBSM) on the properties of Plasma Transfer Arc (PTA) deposited Stellite 12 hardfacing.

Design/methodology/approach

For this purpose, structural characterization and dry sliding wear tests have been conducted on the hardfacings at room temperature. The wear tracks formed on the surfaces of the hardfacings were examined by a stylus-type profilometer and a scanning electron microscope.

Findings

Refinement of the matrix and the carbides following EBSM process led to about 15 per cent increment in hardness as compared to PTA state. Despite an increase in the surface hardness, EBSM’ed hardfacing exhibited about 50 per cent lower sliding wear resistance than PTA hardfacing against alumina ball. According to the worn surface examinations, reduction in the wear resistance of Stellite 12 after EBSM process has been associated with the extensive refinement of the carbides which made them easier to be removed from the matrix during the sliding contact.

Originality/value

The authors of current study have applied EBSM to PTA deposited Stellite 12 hardfacing alloy to investigate if the surface structure and properties could be improved. More specifically the dry sliding wear performance of PTA and EBSM’ed hardfacings have been focused in the scope of this study. To the best of the authors’ knowledge, this approach, i.e. use of EBSM as a post deposition treatment of Stellite 12 hardfacings, has not been reported in open literature.

Details

Industrial Lubrication and Tribology, vol. 71 no. 5
Type: Research Article
ISSN: 0036-8792

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Article
Publication date: 2 January 2018

Abdul Ali and Ken Matsuno

Following the resource-based view, this paper aims to investigate the business performance impact of R&D–marketing integration and marketing and technical capabilities at the…

504

Abstract

Purpose

Following the resource-based view, this paper aims to investigate the business performance impact of R&D–marketing integration and marketing and technical capabilities at the organization level in a non-Western context. Specifically, this work explores the mediating role of the two capabilities, while accounting for potential moderating effects and under the contingency of technological turbulence.

Design/methodology/approach

Survey data were collected from the paired marketing and R&D executives of 207 Japanese manufacturing companies. Data were analyzed using structural equation modeling.

Findings

The results show that marketing capability – by itself and also coupled with technical capability – mediates the relationship between R&D–marketing integration and business performance, while technical capability alone does not.

Research limitations/implications

This study’s subjective performance measures and cross-sectional design have inherent limitations. The exploration of antecedents and other contingency variables would provide ample scope for future research.

Practical implications

The findings suggest that managers need to build these two capabilities, especially marketing capability, because R&D–marketing integration by itself will not be sufficient to improve business performance.

Originality/value

This study provides empirical evidence for a new theoretical link through which R&D–marketing integration impacts business performance at the program level. The findings may also partially explain the mixed and conflicting results often found in past studies.

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Article
Publication date: 18 May 2021

Norhamizah Idros, Alia Rosli, Zulfiqar Ali Abdul Aziz, Jagadheswaran Rajendran and Arjuna Marzuki

The purpose of this paper is to present the performance of an 8-bit hybrid DAC which is suitable for wireless application or part of a built-in test block for ADC. The hybrid…

159

Abstract

Purpose

The purpose of this paper is to present the performance of an 8-bit hybrid DAC which is suitable for wireless application or part of a built-in test block for ADC. The hybrid architecture used is the combination of thermometer coding and binary-weighted resistor architectures.

Design/methodology/approach

The conventional DAC topology performance tends to degrade at high-resolution applications. A hybrid topology, which combines an equal number of bits of thermometer coding and binary-weighted resistor architectures operating at higher sampling frequency, was proposed in this work. The die was fabricated in 180 nm CMOS process technology with a supplied voltage of 1.8 V.

Findings

Measured results showed that the DNL and INL errors are within −1 to +1 LSB and −0.9 to +0.9 LSB, respectively for the input range of 0.9 V at the clock rate of 200 MHz, and this DAC was proven monotonic. This 0.068 mm2 DAC consumed 12.6 mW for the data conversion.

Originality/value

This paper is of value in showing the equal division of bits from thermometer coding and binary-weighted resistor architectures provides smaller die size and enhances the performance of hybrid DAC, in terms of linearity, which are DNL and INL errors and guarantees monotonicity at higher sampling frequency.

Details

Microelectronics International, vol. 38 no. 2
Type: Research Article
ISSN: 1356-5362

Keywords

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Article
Publication date: 9 September 2020

Norhamizah Idros, Zulfiqar Ali Abdul Aziz and Jagadheswaran Rajendran

The purpose of this paper is to demonstrate the acceptable performance by using the limited input range towards lower open-loop DC gain operational amplifier (op-amp) of an 8-bit…

174

Abstract

Purpose

The purpose of this paper is to demonstrate the acceptable performance by using the limited input range towards lower open-loop DC gain operational amplifier (op-amp) of an 8-bit pipelined analog-to-digital converter (ADC) for mobile communication application.

Design/methodology/approach

An op-amp with folded cascode configuration is designed to provide the maximum open-loop DC gain without any gain-boosting technique. The impact of low open-loop DC gain is observed and analysed through the results of pre-, post-layout simulations and measurement of the ADC. The fabrication process technology used is Silterra 0.18-µm CMOS process. The silicon area by the ADC is 1.08 mm2.

Findings

Measured results show the differential non-linearity (DNL) error, integral non-linearity (INL) error, signal-to-noise ratio (SNR) and spurious-free dynamic range (SFDR) are within −0.2 to +0.2 LSB, −0.55 LSB for 0.4 Vpp input range, 22 and 27 dB, respectively, with 2 MHz input signal at the rate of 64 MS/s. The static power consumption is 40 mW with a supply voltage of 1.8 V.

Originality/value

The experimental results of ADC showed that by limiting the input range to ±0.2 V, this ADC is able to give a good reasonable performance. Open-loop DC gain of op-amp plays a critical role in ADC performance. Low open-loop DC gain results in stage-gain error of residue amplifier and, thus, leads to nonlinearity of output code. Nevertheless, lowering the input range enhances the linearity to ±0.2 LSB.

Details

Microelectronics International, vol. 37 no. 4
Type: Research Article
ISSN: 1356-5362

Keywords

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Book part
Publication date: 17 July 2014

Hasnah Kamardin

The main purpose of the study is to examine the influence of family directors on the firm performance of public listed companies (PLCs) in Malaysia. This study provides empirical…

Abstract

Purpose

The main purpose of the study is to examine the influence of family directors on the firm performance of public listed companies (PLCs) in Malaysia. This study provides empirical evidence on the agency problems between controlling shareholders and minority interests in the concentrated ownership setting.

Design/methodology/approach

Samples of the study are 112 PLCs in year 2006. Two measures of firm performance are used: return on assets (ROA) and Tobin’s Q. Managerial ownership refers to the percentage shareholdings of executive directors with direct and indirect holdings. It was further categorized into family ownership and non-family ownership.

Findings

In relation to ROA, managerial ownership is found positively significant. The results also show that the positive relationship between managerial ownership is contributed by the managerial-non-family ownership. In relation to Tobin’s Q, the results show a U-shape with turning point at 31.38% for managerial ownership and 28.29% for the managerial-family ownership. The results found significant and positive relationships between managerial ownership and both measures of firm performance which indicates that managerial ownership and family ownership yield greater efficiency.

Research implications

The study highlights the effects of corporate governance on ROA and Tobin’s Q are somewhat different. It provides some evidence on the need to use appropriate measure of firm performance. The significant relationship supports the argument of Chami (1999), Fama and Jensen (1983), and DeAngelo and DeAngelo (1985) and empirical evidence of Lee (2004) that family ownership enhances monitoring activities.

Originality/value

Differentiating the types of managerial ownership into family and non-family categories enriches our knowledge about who actually contributes to the improved performance.

Details

Ethics, Governance and Corporate Crime: Challenges and Consequences
Type: Book
ISBN: 978-1-78350-674-3

Keywords

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