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Article
Publication date: 1 March 2002

Mauricio E. Pilleux, Ahmad Safari, Mehdi Allahverdi, Youren Chen, Yicheng Lu and Mohsen A. Jafari

Three‐dimensional photonic bandgap (PBG) structures using alumina (Al2O3) as the high permittivity material were modeled and then the structures were fabricated by Fused…

844

Abstract

Three‐dimensional photonic bandgap (PBG) structures using alumina (Al2O3) as the high permittivity material were modeled and then the structures were fabricated by Fused Deposition of Multi‐materials (FDMM) technology. A finite element method and a real‐time electromagnetic wave propagation software were used to simulate and design the layered PBG structures for applications in the microwave frequency range. The modeling predicted a 3‐D photonic bandgap in the 16.5–23.5 GHz range. FDMM provides a computer‐controlled process to generate 3‐D structures, allowing high fabrication flexibility and efficiency. Electromagnetic measurements displayed the presence of a bandgap between 17.1–23.3 GHz, showing a good agreement with the predicted values. These PBG structures are potential candidates for applications in advanced communication systems.

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Rapid Prototyping Journal, vol. 8 no. 1
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 1 March 2001

Dan Qiu, Noshir A. Langrana, Stephen C. Danforth, Ahmad Safari and Mohsen Jafari

To fabricate high quality parts, and to make the development generic yet compatible with the in‐house hardware, a virtual simulation system has been developed, and an in‐house…

1024

Abstract

To fabricate high quality parts, and to make the development generic yet compatible with the in‐house hardware, a virtual simulation system has been developed, and an in‐house intelligent multi‐material toolpath generation system has been under development. This new development includes the issues such as multiple fill‐toolpaths for the same material, interface mismatch between adjacent materials and the intelligent toolpath features for machine control. After the multi‐material toolpath file generated by the in‐house software, the existing virtual graphical simulation as well as well selected part fabrication experiments were used to validate it. Based on the authors’ ongoing research about multi‐material layered manufacturing, it was determined that the build characteristic was heavily dependent on the material being used. Therefore, it was important to develop the hardware/software that will accommodate this requirement.

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Rapid Prototyping Journal, vol. 7 no. 1
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 1 December 1996

Mukesh K. Agarwala, Vikram R. Jamalabad, Noshir A. Langrana, Ahmad Safari, Philip J. Whalen and Stephen C. Danforth

Commercial solid freeform fabrication (SFF) systems, which have been developed for fabrication of wax and polymer parts for form and fit and secondary applications, such as moulds…

6061

Abstract

Commercial solid freeform fabrication (SFF) systems, which have been developed for fabrication of wax and polymer parts for form and fit and secondary applications, such as moulds for casting, etc., require further improvements for use in direct processing of structural ceramic and metal parts. Defects, both surface as well as internal, are undesirable in SFF processed ceramic and metal parts for structural and functional applications. Process improvements are needed before any SFF technique can successfully be commercialized for structural ceramic and metal processing. Describes process improvements made in new SFF techniques, called fused deposition of ceramics (FDC) and metals (FDMet), for fabrication of structural and functional ceramic and metal parts. They are based on an existing SFF technique, fused deposition modelling (FDM) and use commercial FDM systems. The current state of SFF technology and commercial FDM systems results in parts with several surface and internal defects which, if not eliminated, severely limit the structural properties of ceramic and metal parts thus produced. Describes systematically, in detail, the nature of these defects and their origins. Discusses several novel strategies for elimination of most of these defects. Shows how some of these strategies have successfully been implemented to result in ceramic parts with structural properties comparable to those obtained in conventionally processed ceramics.

Details

Rapid Prototyping Journal, vol. 2 no. 4
Type: Research Article
ISSN: 1355-2546

Keywords

Available. Open Access. Open Access
Article
Publication date: 12 January 2022

Shagufta Tariq Khan, Mohd Abass Bhat and Mohi-Ud-Din Sangmi

This study investigates the effectiveness of microfinance-backed entrepreneurship as a mechanism for the holistic empowerment of women.

3367

Abstract

Purpose

This study investigates the effectiveness of microfinance-backed entrepreneurship as a mechanism for the holistic empowerment of women.

Design/methodology/approach

This study employs a mixed-method research-design consisting of quasi-experimental design (quantitative approach) involving women, both entrepreneurs (132) and non-entrepreneurs (238), as well as in-depth semi-structured interviews (qualitative approach).

Findings

Quantitative analysis revealed that female entrepreneurs are better off than female non-entrepreneurs in terms of economic, social, political and psychological indicators of empowerment. However, relatively lesser impact was found in terms of political, and to an even smaller extent, social empowerment of women. Analysis of in-depth interviews corroborated these findings confirming that entrepreneurship serves as an effective tool for the holistic empowerment of women. However, non-entrepreneurs also exhibit social empowerment.

Research limitations/implications

Given the restricted geographical ambit of the study, prudence ought to be exercised in drawing inferences applied to alternate contexts. That the vast majority of questionnaire respondents are illiterate presented a notable impediment in the process of collection of accurate responses.

Practical implications

Microfinance intervention ought to be specifically directed to cultivating entrepreneurship among women; in particular, to achieve the full benefits of empowerment, women availing microfinance ought to exert full control over their own business ventures.

Originality/value

In analyzing holistic empowerment through microfinance supported businesses set up by women, the study adds to the existing literature on women entrepreneurship and empowerment.

Details

Journal of Business and Socio-economic Development, vol. 2 no. 2
Type: Research Article
ISSN: 2635-1374

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Article
Publication date: 14 January 2021

Yasser Rezaei Pitenoei, Mehdi Safari Gerayli and Ahmad Abdollahi

The purpose of this study is to investigate the relationship between financial reporting quality and information environment (IE) in firms listed on the Tehran Stock Exchange…

751

Abstract

Purpose

The purpose of this study is to investigate the relationship between financial reporting quality and information environment (IE) in firms listed on the Tehran Stock Exchange (TSE).

Design/methodology/approach

In this study, composite measures were used as the proxy to measure financial reporting quality and IE. In this regard, a sample of 1,490 firm-year observations of the firms listed on the TSE during the years 2008 to 2017 and a multivariate regression model was used to examine the research hypothesis.

Findings

Findings indicate that financial reporting quality has a positive relationship with firms’ IE. This result is robust to the alternate measure of financial reporting quality and endogeneity problem.

Originality/value

The present study is the first study to develop a composite measure for the firms’ IE in the Iranian capital market. As a result, it not only expands the theoretical literature on the firms’ IE but also helps policymakers, regulators, investors and financial reporting users make informed decisions.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 14 no. 3
Type: Research Article
ISSN: 1753-8394

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Article
Publication date: 24 September 2021

Ahmad Abdollahi, Mehdi Safari Gerayli, Yasser Rezaei Pitenoei, Kamran Mohammad Hasani and Fatemeh Riahi

A long history of literature has considered the role of information risk in determining the cost of equity. The question that has remained unanswered is whether information risk…

305

Abstract

Purpose

A long history of literature has considered the role of information risk in determining the cost of equity. The question that has remained unanswered is whether information risk plays any systematic role in determining the cost of equity. One of the fundamental decisions that every business needs to make is to assess where to invest its funds and to re-evaluate, at regular intervals, the quality of its existing investments. The cost of capital is the most important yardstick to evaluate such decisions. Greater information is associated with the lower cost of capital via mitigating transaction costs and/or reducing estimation risk and stock returns. This study aims to investigate the impact of information risk on the cost of equity and corporate stock returns.

Design/methodology/approach

The research sample consists of 960 firm-year observations for companies listed on the Tehran Stock Exchange from 2009 to 2018. The research hypotheses were tested using multivariate regression models based on panel data.

Findings

The results reveal that information risk has a significant positive impact on the firm’s cost of equity. However, the impact of information risk on stock returns is not statistically significant.

Originality/value

To the best of the knowledge, the current study is almost the first of its kind in the Iranian literature which investigates the subject matter; therefore, the findings of the study not only extend the extant theoretical literature concerning the information risk in developing countries including the emerging capital market of Iran but also help investors, capital market regulators and accounting standard setters to make timely decisions.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 2
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 6 February 2019

Mohamadreza Mahmoudi, Hannan Amoozad Mahdiraji, Ahmad Jafarnejad and Hossein Safari

The purpose of this paper is to identify critical equipment by dynamically ranking them in interval-valued intuitionistic fuzzy (IVIF) circumstances. Accordingly, the main…

365

Abstract

Purpose

The purpose of this paper is to identify critical equipment by dynamically ranking them in interval-valued intuitionistic fuzzy (IVIF) circumstances. Accordingly, the main drawbacks of the conventional failure mode and effects analysis (FMEA) are eliminated. To this end, the authors have presented the interval-valued intuitionistic fuzzy condition-based dynamic weighing method (IVIF-CBDW).

Design/methodology/approach

To realize the objective, the authors used the IVIF power weight Heronian aggregation operator to integrate the data extracted from the experts’ opinions. Moreover, the multi-attributive border approximation area comparison (MABAC) method is applied to rank the choices and the IVIF-CBDW method to create dynamic weights appropriate to the conditions of each equipment/failure mode. The authors proposed a robust FMEA model where the main drawbacks of the conventional risk prioritization number were eliminated.

Findings

To prove its applicability, this model was used in a case study to rank the equipment of a HL5000 crane barge. Finally, the results are compared with the traditional FMEA methods. It is indicated that the proposed model is much more flexible and provides more rational results.

Originality/value

In this paper, the authors have improved and used the IVIF power weight Heronian aggregation operator to integrate information. Furthermore, to dynamically weigh each equipment (failure mode), they presented the IVIF-CBDW method to determine the weight of each equipment (failure mode) based on its equipment conditions in the O, S and D criteria and provide the basis for the calculation. IVIF-CBDW method is presented in this study for the first time. Moreover, the MABAC method has been performed, to rank the equipment and failure mode. To analyze the information, the authors encoded the model presented in the robust MATLAB software and used it in a real sample of the HL5000 crane barge. Finally, to evaluate the reliability of the model presented in the risk ranking and its rationality, this model was compared with the conventional FMEA, fuzzy TOPSIS method, the method of Liu and the modified method of Liu.

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Article
Publication date: 1 July 2020

Ahmad Abdollahi, Yasser Rezaei Pitenoei and Mehdi Safari Gerayli

The present study sets out to examine the effect of auditor's report and audit firm size on the value relevance of accounting information of the companies listed on the Tehran…

1534

Abstract

Purpose

The present study sets out to examine the effect of auditor's report and audit firm size on the value relevance of accounting information of the companies listed on the Tehran Stock Exchange during the years 2008–2017.

Design/methodology/approach

The study includes a sample of 1,530 firm-year observations drawn from the listed companies, and the research hypotheses were analyzed using multivariate regression model based on panel data.

Findings

The findings reveal that auditor's report and audit firm size are positively and significantly correlated with two indicators of the value relevance of accounting information including value relevance of earnings and book value per share. Also our results exhibit robustness to the alternative measure of auditor's attributes.

Research limitations/implications

As far as we know, this is the first study to analyze the association between auditor's attributes and value relevance of accounting information in emerging capital markets, thereby generating certain implications for investors, managers, capital market policy makers and audit profession regulators in general and those in emerging markets in particular.

Practical implications

Our findings have implications for policy makers, regulators, managers and investors. Our evidence on the positive association between auditor's size and value relevance of accounting information should help policy makers and regulators which they improve value relevance of accounting information and financial reporting by integrating small audit firms and setting up larger audit firms.

Originality/value

A rise in the value relevance of accounting information deserves further attention while drawing investment, selling the stocks of existing firms and increasing investor's decision-making ability. The way how auditor's attributes can promote the value relevance of accounting information is still open to new research.

Details

Journal of Applied Accounting Research, vol. 21 no. 4
Type: Research Article
ISSN: 0967-5426

Keywords

Available. Open Access. Open Access
Article
Publication date: 22 September 2023

Tasruma Sharmeen Chowdhury and S.M. Kalbin Salema

This study aims to identify the factors that influence the willingness of Bangladeshi retail investors to invest in ṣukūk.

2267

Abstract

Purpose

This study aims to identify the factors that influence the willingness of Bangladeshi retail investors to invest in ṣukūk.

Design/methodology/approach

The authors surveyed Bangladeshi retail investors using a structured questionnaire to understand their perspectives on potential investment in ṣukūk. The authors considered the behavioral aspects of retail investors and the desired ṣukūk features to analyze the demand side. Factors and regression analyses were performed to identify the persuading factors.

Findings

The results indicate that investor awareness is a fundamental factor in potential investments in ṣukūk. Investors perceive the security represented by government and third-party guarantees as a persuasive feature of ṣukūk. The tradability and tenor of ṣukūk also affect the investment intention. Sharīʿah consciousness of the investors also plays a significant role in their investment decisions.

Research limitations/implications

One limitation of this study is that it incorporates potential individual investors only, and precludes institutional investors. In the future, there is scope for research to explore the demand factors impacting institutional investors of ṣukūk in Bangladesh.

Practical implications

The authors expect that the study will aid policymakers and ṣukūk issuers in crafting strategies to cater to the needs of Bangladeshi retail investors.

Originality/value

This study is the earliest research conducted in Bangladesh to determine the factors impacting the willingness of individual investors to make their potential investments in ṣukūk. To the best of the authors' knowledge, no study has analyzed the desired ṣukūk features from the perspective of Bangladeshi retail investors.

Details

Islamic Economic Studies, vol. 31 no. 1/2
Type: Research Article
ISSN: 1319-1616

Keywords

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Article
Publication date: 4 March 2021

Mehdi Safari Gerayli, Yasser Rezaei Pitenoei and Ahmad Abdollahi

The purpose of this study is to investigate the association between certain audit committee characteristics like independence and financial expertise with financial reporting…

1310

Abstract

Purpose

The purpose of this study is to investigate the association between certain audit committee characteristics like independence and financial expertise with financial reporting quality (FRQ) of the firms listed on the Tehran Stock Exchange (TSE).

Design/methodology/approach

The sample includes the 558 firm-year observations from companies listed on the TSE during the years 2012–2017, and the study’s hypotheses were tested using multivariate regression model based on panel data.

Findings

The authors find that audit committee independence has no significant effect on corporate FRQ, whereas audit committee's financial expertise significantly improves firms' FRQ. In other words, higher financial expertise of an audit committee can lead to an increase in its FRQ. The findings of the study are robust to alternate measures of FRQ, individual analysis of the research hypotheses for each year and endogeneity problem.

Originality/value

To the best of the authors’ knowledge, this is the first study to analyze the association between audit committee characteristics and FRQ in emerging capital markets, and so, the findings of the study not only extend the extant theoretical literature concerning the audit committee in developing countries including emerging capital market of Iran but also help investors, managers, capital market regulators, policymakers and audit profession regulators to make informed decisions.

Details

Asian Review of Accounting, vol. 29 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

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