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Article
Publication date: 8 March 2011

Ahmad Modarres and Afsaneh Rafiee

The purpose of this paper is to determine the extent to which Iranian accountants think ethically. Furthermore, the paper aims to elaborate on the factors influencing the level of…

2571

Abstract

Purpose

The purpose of this paper is to determine the extent to which Iranian accountants think ethically. Furthermore, the paper aims to elaborate on the factors influencing the level of Iranian accountants' ethical decisions.

Design/methodology/approach

The method used is a quantitative design. Data were collected via a structured questionnaire from a sample of students from four universities in Iran.

Findings

Among the factors correlated with students' ethical decision making are gender, level of education, work experience, and familiarity with the Iranian Association of Certified Public Accountants' Code of Ethics.

Originality/value

As no study has previously been conducted on Iranian accountants' ethical decision making, this study was initiated in order to gain an insight into it.

Details

Social Responsibility Journal, vol. 7 no. 1
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 9 January 2009

K. Jafarzadeh, T. Shahrabi, S.M.M. Hadavi and M.G. Hosseini

The paper aims to focus on the recognition of corrosion product morphologies of AA5083‐H321 corroding aluminum‐magnesium alloys used in the manufacture of aluminum high speed…

975

Abstract

Purpose

The paper aims to focus on the recognition of corrosion product morphologies of AA5083‐H321 corroding aluminum‐magnesium alloys used in the manufacture of aluminum high speed boats and submarines during flow induced corrosion in seawater.

Design/methodology/approach

All experiments were conducted in a 3.5 percent NaCl solution as the simulated marine environment. Hydrodynamic conditions were created by an rotating cylinder electrode (RCE) system. Morphological characterization of the surface was undertaken using SEM and EDAX techniques. Cyclic polarization tests were used to determine the electrochemical behavior of the alloy.

Findings

The results obtained reveal that the pit density on the sample surface increased with increasing the rotation speed. The enhanced flow condition also enhanced the tendency for intermetallic particles, including submicron size Al(Mg,Mn) inclusions, to promote pitting corrosion of the alloy. An interesting result was that crystallographic pitting occurred at rotation speeds greater than 5 m/s.

Practical implications

In the selection of corrosion control methods for high speed aluminum‐hulled boats, control of erosion corrosion was determined to be more important than any other form of corrosion.

Originality/value

Provides information about the contribution of mechanical and electrochemical corrosion phenomena in corrosion of high speed aluminum boats under hydrodynamic conditions. Characterization of new intermetallic particles in aluminum‐magnesium alloys that can promote pitting during flow induced corrosion in marine environments. Provides new information about the origin of crystallographic pitting attack on aluminum.

Details

Anti-Corrosion Methods and Materials, vol. 56 no. 1
Type: Research Article
ISSN: 0003-5599

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Book part
Publication date: 10 December 2018

Seyed Mohammad Moghimi

Abstract

Details

Principles and Fundamentals of Islamic Management
Type: Book
ISBN: 978-1-78769-674-7

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Article
Publication date: 5 August 2014

Rafiu O. Yusuf, Zainura Zainon Noor, Ahmad Halilu Abba, Mohd Ariffin Abu Hassan, Mohammed Rafee Majid and Nasiru Idris Medugu

The purpose of this paper is to compute the amount of methane generated from the waste of livestock from 1980 to 2008; then use the information in forecasting subsequent methane…

521

Abstract

Purpose

The purpose of this paper is to compute the amount of methane generated from the waste of livestock from 1980 to 2008; then use the information in forecasting subsequent methane emissions by the sector in Malaysia from 2009 to 2020.

Design/methodology/approach

The research study employed two approaches; computing methane emissions from 1980 to 2008 using the IPCC guidelines, and forecasting methane emissions for the animals from 2009 to 2020 using the autoregressive integrated moving average (ARIMA) model from the predictive analysis software (PASW-SPSS 18.0).

Findings

Methane emissions from cattle, buffaloes and pigs accounted for over 95 per cent of total emissions and emissions from cattle are predicted to increase from 67.0 Gg in 2009 to 77.0 Gg by 2020. Emissions from the others will not be appreciable although poultry emissions will rise to 11.0 Gg by 2020. Attempt by the Malaysian Government to increase cattle production is not necessary at the moment as protein requirement has been met.

Research limitations/implications

ARIMA model suffers from linear and data limitation: the future value of a variable assumed to be a linear function of several past observations in ARIMA is sometimes unrealistic. Large amounts of historical data are needed in ARIMA models in order to get desired results. The inventory of the animals was taken from 1980 to 2008.This needs to be improved upon by updating it to cover up to 2011 so that the forecast will start from 2012.

Practical implications

The chosen ARIMA method has demonstrated its correctness in being adequate as a predicting tool for animal methane emissions. Policy makers can apply it so as to take practical steps to avoid these emissions.

Originality/value

This is a novice idea as animal methane emission forecasting tool. This model will be of immense use and help in predicting methane emissions from livestock.

Details

Management of Environmental Quality: An International Journal, vol. 25 no. 5
Type: Research Article
ISSN: 1477-7835

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Article
Publication date: 4 November 2014

Esmaeil Shieh, Kyoumars Habibi, Kamal Torabi and Houshmand E. Masoumi

Zone 6 of Tehran, with a populations of 220,000 people (3.6 per cent of the city population) and 20 km2 area (3 per cent of the city area), is one of the main municipal zones of…

236

Abstract

Purpose

Zone 6 of Tehran, with a populations of 220,000 people (3.6 per cent of the city population) and 20 km2 area (3 per cent of the city area), is one of the main municipal zones of Tehran. Major land-uses, like ministries, embassies, universities, general hospitals and medical centers, big financial firms, and so on, manifest the high importance of this region on a local and national scale. Thus, it is necessary to pay close attention to issues concerning crisis management in this area.

Design/methodology/approach

In this paper, by using indexes such as access to medical centers, street inclusion, building and population density, land-use, peak ground acceleration and building quality, vulnerability degree of street networks in zone 6 against the earthquake is calculated through overlaying maps and data in combination with inversion hierarchical weight process method and geographic information systems.

Findings

This article concludes that buildings alongside the streets with high population and building density, low building quality, far to rescue centers and high level of inclusion represent high rate of vulnerability, compared with other buildings. Also, by moving from north to south of the zone, the vulnerability increases. Likewise, highways and streets with substantial width and low building and population density hold little values of vulnerability. Thus, streets with high level of inclusion, building and population density present further vulnerability.

Originality/value

It is expected that the results of this paper be used by the urban decision-makers. Due to high vulnerability of most parts of the urban textures of Tehran, similar researches will have importance for preparation for the future possible earthquakes.

Details

International Journal of Disaster Resilience in the Built Environment, vol. 5 no. 4
Type: Research Article
ISSN: 1759-5908

Keywords

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Book part
Publication date: 10 December 2018

Seyed Mohammad Moghimi

Abstract

Details

Principles and Fundamentals of Islamic Management
Type: Book
ISBN: 978-1-78769-674-7

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Article
Publication date: 11 June 2021

Yasser Baharfar, Mahmoud Mohammadyan, Faramarz Moattar, Parvin Nassiri and Mohammad Hassan Behzadi

This paper aims to present the most influential factors on classroom indoor PM2.5 (Particulate Matter < 2.5 µ), determining the level of PM2.5 concentration in five pre-schools…

168

Abstract

Purpose

This paper aims to present the most influential factors on classroom indoor PM2.5 (Particulate Matter < 2.5 µ), determining the level of PM2.5 concentration in five pre-schools located in the most densely populated district of the Tehran metropolitan area (district 6) as a case study to consider the children's exposure to air pollutants and introducing a suitable model, for the first time, to predict PM2.5 concentration changes, inside pre-schools.

Design/methodology/approach

Indoor and outdoor classes PM2.5 concentrations were measured using two DUSTTRAK direct-reading instruments. Additional class status information was also recorded; concurrently, urban PM2.5 concentrations and meteorological data were obtained from the fixed monitoring stations and Meteorological Organization. Then, the predicted concentrations of the indoor PM2.5, from introduced multiple linear regression model via SPSS, compared with the nearest urban air pollution monitoring stations data.

Findings

The average outdoor PM2.5 concentration (43 ± 0.32 µg m−3) was higher than the mean indoor (32 ± 0. 21 µg m−3), and both were significantly (p < 0.001) surpassing the 24-h EPA standard level. The indoor PM2.5 concentrations had the highest level in the autumn (48.7 µg m−3) and significantly correlated with the outdoor PM2.5 (r = 0.94, p < 0.001), the number of pupils, ambient temperature, wind speed, wind direction and open area of the doors and windows (p < 0.001). These parameters, as the main determinants, have led to present a 7-variable regression model, with R2 = 0.705, which can predict PM2.5 concentrations in the pre-school classes with more than 80% accuracy. It can be presumed that the penetration of outdoor PM2.5 was the main source of indoor PM2.5 concentrations.

Research limitations/implications

This study faced several limitations, such as accessibility to classrooms, and limitations in technicians' numbers, leading to researchers monitoring indoor and outdoor PM concentrations in schools once a week. Additionally, regarding logistical limitations to using monitoring instruments in pre-schools simultaneously, correction factors by running the instruments were applied to obtain comparable measurements.

Originality/value

The author hereby declares that this submission is his own work and to the best of its knowledge it contains no materials previously published or written by another person.

Details

Smart and Sustainable Built Environment, vol. 11 no. 4
Type: Research Article
ISSN: 2046-6099

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Article
Publication date: 12 October 2020

Nahid Dorostkar-Ahmadi, Mohsen Shafiei Nikabadi and Saman babaie-kafaki

The success of any organization in a knowledge-based economy depends on effective knowledge transferring and then proper use of the transferred knowledge. As is known, optimizing…

203

Abstract

Purpose

The success of any organization in a knowledge-based economy depends on effective knowledge transferring and then proper use of the transferred knowledge. As is known, optimizing the knowledge transferring costs in a product portfolio plays an important role in improving productivity, competitive advantage and profitability of any organization. Therefore, this paper aims to determine an optimal product portfolio by minimizing the konlwedge transferring costs.

Design/methodology/approach

Here, a fuzzy binary linear programming model is used to select an optimal product portfolio. The model is capable of considering the knowledge transferring costs while taking into account the human-hours constraints for each product by a fuzzy approach. Using fuzzy ranking functions, a reasonable solution of the model can be achieved by classical or metaheuristic algorithms.

Findings

Numerical experiments indicate that the proposed fuzzy model is practically effective.

Originality/value

The contributions of this work essentially consist of considering knowledge transferring costs in selecting an optimal product portfolio and using the fuzzy data which make the model more realistic.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 52 no. 1
Type: Research Article
ISSN: 2059-5891

Keywords

Available. Open Access. Open Access
Article
Publication date: 19 September 2023

Aris Nur Hermawan, Ilyas Masudin, Fien Zulfikarijah, Dian Palupi Restuputri and S. Sarifah Radiah Shariff

The study aims to determine the impact of sustainable manufacturing on environmental performance through government regulation and eco-innovation in Indonesian small and…

4592

Abstract

Purpose

The study aims to determine the impact of sustainable manufacturing on environmental performance through government regulation and eco-innovation in Indonesian small and medium-sized enterprises (SMEs).

Findings

The results indicate sustainable manufacturing plays a significant role in SMEs' environmental performance and regulations, and eco-innovation can moderate it. It also reveals that government regulation has a positive and significant effect on environmental performance. Moreover, eco-innovation has a positive and significant effect on environmental performance.

Practical implications

The findings of this study indicate that SMEs can embrace sustainable manufacturing practices and achieve their long-term sustainability goals by adhering to regulations, collaborating with stakeholders and implementing eco-friendly innovations.

Originality/value

This research uncovers ground-breaking perspectives on the evolution of scientific knowledge about the impact of eco-innovation, regulatory measures and sustainable manufacturing practices on the environmental performance of SMEs.

Details

International Journal of Industrial Engineering and Operations Management, vol. 6 no. 4
Type: Research Article
ISSN: 2690-6090

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Article
Publication date: 18 October 2019

Maitreyee Das, K. Rangarajan and Gautam Dutta

The purpose of this paper is to do a thorough literature review to assess the current status of corporate sustainability practices, issues and challenges in small and medium-sized…

2102

Abstract

Purpose

The purpose of this paper is to do a thorough literature review to assess the current status of corporate sustainability practices, issues and challenges in small and medium-sized enterprises (SMEs) and, based on literature, suggest a model that can improve and strategically manage their sustainability practices in the emerging market context of Asia.

Design/methodology/approach

The authors did a meta-analysis of the reviewed literature taken from peer-reviewed scholarly journals in the time frame of 1985-2016. Methodology used by the authors is through preferred reporting items for systematic reviews and meta-analysis.

Findings

Corporate sustainability is a well-practiced area in big organisations. However, literature suggests that in case of SMEs, the situation is different. Social and environmental practices are grossly neglected in SMEs, more specifically in emerging markets. Existing literature mentions that collaborative mode of operation, government policy and facilitation and supporting organisation culture can positively influence SME’s sustainability performance and hence improve their financial performance.

Research limitations/implications

Most of the papers in corporate sustainability literature are qualitative in nature and there is no empirical evidence of establishing this relationship in SME context. This paper tries to conceptualise the existence of a possible framework relating factors of sustainability and their role in improving business performance of the SMEs. However, the findings are purely literature-based and piloting of the questionnaire is also done on 20 SMEs in a specific geography. This is a very small and also a biased sample. Future research studies based on this paper are expected to verify the proposed relationship with larger data set catering to different industry clusters and countries.

Practical implications

The proposed model is only directional in nature. With the content analysis, the authors have tried to answer the research questions relating to factors of sustainability and its impact on business performance. To address the research questions in a more generalised way, an empirical research needs to be conducted to establish the research propositions. The proposed model needs to be validated and optimised with further research and data analysis. Once such a model is established, this can be proved beneficial for providing guidance to SMEs to enhance the sustainability of their business operations.

Social implications

The SME sector has made a significant contribution to the economic development in countries, and this sector has huge potential for growth, and their geographic spread and penetration is much higher than large organisations. Sustainable growth of this industry sector can reasonably be expected to lead to stable and sustainable development of the nation. Moreover, environmental and social best practices adopted by SMEs will also have a positive influence on society and environment in the long run.

Originality/value

This paper had done a geography wise analysis of sustainable practices in SMEs, and based on the recommendations and suggestions of different analyses, the authors developed few research propositions and also presented a conceptual model. Finally, to address the gap, it mentions some future research possibilities to test and validate the proposed model in the context of SMEs in emerging markets of Asia.

Details

Journal of Indian Business Research, vol. 12 no. 2
Type: Research Article
ISSN: 1755-4195

Keywords

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