Search results

This study aims to introduce a metal porous burner design. Literature is surveyed in a comprehensive manner to relate the current design with ongoing research. A demonstrative computational fluid dynamics (CFD) analysis is presented with projected flow conditions by means of a common commercial CFD code and turbulence model to show the flow-related features of the proposed burner. The porous metal burner has a novel design, and it is not commercially available.

Based on the field experience about porous burners, a metal, cylindrical, two-staged, homogenous porous burner was designed. Literature was surveyed to lay out research aspects for the porous burners and porous media. Three dimensional solid computer model of the burner was created. The flow domain was extracted from the solid model to use in CFD analysis. A commercial computational fluid dynamics code was utilized to analyze the flow domain. Projected flow conditions for the burner were applied to the CFD code. Results were evaluated in terms of homogenous flow distribution at the outer surface and flow mixing. Quantitative results are gathered and are presented in the present report by means of contour maps.

There aren’t any flow sourced anomalies in the flow domain which would cause an inefficient combustion for the application. An accumulation of gas is evident around the top flange of the burner leading to higher static pressure. Generally, very low pressure drop throughout the proposed burner geometry is found which is regarded as an advantage for burners. About 0.63 Pa static pressure increase is realized on the flange surface due to the accumulation of the gas. The passage between inner and outer volumes has a high impact on the total pressure and leads to about 0.5 Pa pressure drop. About 0.03 J/kg turbulent kinetic energy can be viewed as the highest amount. Together with the increase in total enthalpy, total amount of energy drawn from the flow is 0.05 J/kg. More than half of it spent through turbulence and remaining is dissipated as heat. Outflow from burner surface can be regarded homogenous though the top part has slightly higher outflow. This can be changed by gradually increasing pore sizes toward inlet direction.

Combustion via a porous medium is a complex phenomenon since it involves multiple phases, combustion chemistry, complex pore geometries and fast transient responses. Therefore, experimentation is used mostly. To do a precise computational analysis, strong computational power, parallelizing, elaborate solid modeling, very fine meshes and small time steps and multiple models are required.

Findings in the present work imply that a homogenous gas outflow can be attained through the burner surfaces while very small pressure drop occurs leading to less pumping power requirement which is regarded as an advantage. Flow mixing is realizable since turbulent kinetic energy is distinguished at the interface surface between inner and outer volumes. The porous metal matrix burner offers fluid mixing and therefore better combustion efficiency. The proposed dimensions are found appropriate for real-world application.

Conducted analysis is for a novel burner design. There are opportunities both for scientific and commercial fields.

This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS).

The Hofstede–Gray and Huerta et al. (2013) models were used to collect data on language and accounting culture. Paired-sample t-test, regression and factor analyses were conducted on data from a sample of 101 respondents. This study also used ordinary least squares to test hypotheses.

The cultural dimensions of professionalism, secrecy and uniformity significantly influence the implementation of IPSAS. Furthermore, this study finds a significant link between culture, language and IPSAS implementation, which underlines the need for careful consideration of International Public Sector Accounting Standards Board policies in the promotion of IPSAS internationally.

While this study is limited to its research method, using secondary data would have been challenging given the setting and accessibility issues. This study overcomes this problem by using a self-administered questionnaire. Prior studies confirm the reliability of the constructs. Despite providing justifications for why the authors use judgemental sampling, the authors acknowledge the limitation of the technique in survey distribution. Furthermore, the findings cannot be read without caution, as the authors focused on one country. However, interactions between accounting practices and culture in one country may be transferred to other countries that share a common language and culture with Qatar. The authors believe future research in this area will complement the understanding of the determinants of IPSAS implementation should the study be replicated.

Policymakers, standard setters and regulators should promote and enforce an integrated approach that reflects the need for accountants and auditors to be conscious of the effects of culture and language, given the likelihood of widespread IPSAS adoption.

This study offers insight into the significance of culture and language in reforming public-sector accounting systems in developing nations and emerging economies.

The paper examines the relationship between Islamic banking and the growth of the economy in Nigeria in both the short run and long run.

The study employs quarterly secondary time series data for Islamic banking as well as major macroeconomic variables to study the contribution of Islamic banking to the economy of Nigeria. It employs autoregressive distributed lags (ARDL) and error correction model (ECM) approaches from 2013 quarter 1 up to 2020 quarter 2.

The results show that Islamic banking has a positive contribution to Nigeria's economy in both short run and long run, but this contribution is insignificant.

Policymakers should endeavor to redesign the country's financial architecture and come up with policies that can support the growth of Islamic finance sector. This will significantly strengthen Nigeria's position as one of the leading Islamic finance hubs in Africa.

This is the first study to examine the contribution of Islamic banking to the Nigerian economy according to the best knowledge of the authors.

In an effort to build a useful conceptual framework that enhances understanding and permits practical application of ethics, this paper aims to understand the relationship and impact of Islamic marketing ethics on brand credibility. Nowadays, recognizing the ethical dilemmas associated with business is an important aspect of marketing strategy (Murphy et al. 2012). As known, the pharmaceutical industry has access to a deep pool of resources with the potential to maintain an esteemed reputation for offering innovative products that improve the public’s health and well-being (Kim and Ball, 2013). However, recent years have yielded several high-profile safety issues associated with particular medications along with a growing perception that pharmaceutical companies are unethical and drive up healthcare costs by prioritizing profits over consumer needs (USA Today/KFF/Harvard SPH, 2008). Therefore, the reputation of the pharmaceutical industry has been damaged with only 11 per cent of individuals considering pharmaceutical companies to be trustworthy (Harris Interactive Poll, 2010). Thus, the pharmaceutical industry in Yemen is the target of this paper and the relationship between its brands’ credibility and Islamic marketing ethics has been highlighted.

In a study of 106 respondents, exploratory and confirmatory factor analysis were conducted to understand the relationship, between brand credibility and Islamic marketing ethics. Correlation and regression analyses were performed to evaluate the hypothesized relationships between the variables.

Significant and positive relationships were confirmed between brand credibility and Islamic marketing ethics, namely, Annasihah, Al-Istiqamah, Al-E’etedal, Al-Ihsan, As-Sidq, Attaqwa and Al-Amanah. The eighth Islamic marketing ethic, Attasamoh, has been rejected.

The paper evaluates brand credibility in relation to Islamic marketing ethics in the pharmaceutical industry in Yemen. Islamic marketing ethics have been confirmed as a new variable that correlates with brand credibility and helps in boosting the level of credibility.

The purpose of this paper is to examine the effectiveness of anti-money laundering/combating of financing of terrorism (AML/CFT) measures in Pakistan. Key variables of AML/CFT regulations of Pakistan are used. This study explores the impact of customer due diligence, record keeping, wire transfers, correspondent banking, reporting of transactions, new technology and internal controls/compliance/trainings on money-laundering risk.

Data is collected with the help of questionnaires developed in light of Financial Actions Task Force (FATF) recommendations and the AML/CFT regulations of Pakistan.

Results show that customer due diligence, correspondent banking and new technology may help control money-laundering risk in Pakistan, whereas impact of record keeping, wire transfers and reporting of transactions did not have an effect on money-laundering risk. This study suggests a better implementation of these measures.

The current study was limited to Pakistani banks. For more conclusive results, future studies should replicate similar studies in other countries.

Findings of this study may help the State Bank of Pakistan in taking measures to simplify the process of implementing FATF rules and regulations regarding AML/CFT, regular monitoring and trainings to the staff of banks and development finance institutions in customer due diligence, correspondent banking and new technology. Further, it helps to take appropriate measures in resolving banks-specific issues related to AML/CFT.

Effective AML/CFT control measures would strengthen socio-economic growth in a country. Further, formalization, compliance and integrity would eliminate money laundering risk. It would create an economy that works with equity and promotes transparency.

This research paper supports implementation of AML/CFT regulations, proper monitoring and novel supervision of banks.

This paper aims to investigate the effect of emotional intelligence (EI) on the leader’s applied leadership style (mediator) and the effect of this style on the employees’ organizational citizenship (responsibility, reward and warmth and support).

The researchers are proposing a model that highlights the mediating role of leadership style on the relationship between leaders’ EI and employees’ feeling of organizational climate. The study follows the quantitative process. A survey is prepared for data collection and for statistically testing the proposed model.

The results show that the leaders’ EI does affect his/her leadership style. Moreover, the leaders’ style affects directly the respective employees’ feeling of organizational climate to varying levels. The variance between different styles is found to be small.

The limitations of this study include the minimal cross-check interviews. The sample size’s limitation resulted in the researchers’ inability to compare the different sub-sectors of the economy (labelled as the type of work of the firm) to derive deeper conclusions by economic/business sector.

The study reveals a number of practical implications affecting communication, performance, stability and tenure, and thereby lower turnover.

The social implications of this study include the social relationships within the work-setting, higher empathy and higher levels of norming as a direct result of improving the leader’s EI level.

The paper is based on a sample of respondents with a new model suggested and tested scientifically, following a rigorous process. It assesses the impact of both EI and organizational climate with leadership style.

This study aims to investigate the association between organisational culture (OC) and the extent to which risk governance (RG) practices are implemented in Qatar.

It relies on the institutional theory and OC perspectives to generate testable hypotheses and explain the empirical findings, using data from 85 Qatari firms collected based on questionnaires. It also applies ordinary least squares regression to examine the associations between five OCs (innovation, outcome orientation, attention to detail, team orientation and tight versus loose control) and the level of implementing RG practices, whilst controlling for the presence of internal audit (IA), firm size, listing status, type (private/government) and sector (financial/non-financial).

An OC of “tight control”, the presence of an IA and being a private firm are significantly associated with implementing RG practices. An OC of teamwork is negatively associated with RG practices.

Policymakers and corporate managers are encouraged to set guidelines governing the formation of cohesive cooperative teams within organisations. They must develop strategies that promote the “risk culture” as a major component of OC. Policymakers should also monitor the culture and institutional forces behind the successful implementation of RG that involves the collaboration of employees at different organisational levels.

To the best of the authors’ knowledge, this study is novel because it empirically examines the OC–RG relationship in an emerging market economy (Qatar).

The aim of this study is to measure portfolio diversification benefits of the Turkey-based equity investors into top trading partner countries. Portfolio diversification benefits are analyzed from the viewpoint of two types of investors in Turkey: conventional equities investors and Islamic equity investors.

In order to evaluate the time-varying correlations of the trading partner country's stock index returns with the Turkish stock index returns, the multivariate-generalized autoregressive conditional heteroskedasticity–dynamic conditional correlation (GARCH-DCC) is applied based on daily data covering 13 years' period between January 22, 2008 and January 22, 2021.

The results revealed that the US stock indices provide the most diversified benefit for both conventional and Islamic Turkey-based equity investors. In general, Islamic indices exhibit relatively lower correlation with trading partners than conventional indices. Turkey and Russia are recorded as the most volatile indices.

The diversification potential in trading partners for Turkey-based Islamic equity investors has not been studied yet. This study is to fill in this gap in the literature and to give fruitful insights to both conventional and Islamic investors.

The paper aims to investigate disclosure practices in the annual reports of Libyan banks in the run‐up to the opening of the nation's first stock exchange. Banks dominate this embryonic market but very little research has examined the extent (or determinants) of transparency achieved by these firms, an issue argued by Stiglitz and others to be crucial in the post‐crisis era. Currently, no detailed evidence of disclosure practices prior to the launch of the exchange exists, making an accurate assessment of the market's impact in this area impossible; the present study therefore contributes in this regard as well.

The study employs two main methods: a disclosure index‐based analysis of mandatory and overall disclosure levels; and panel regression analysis of the determinants of the overall disclosure levels.

The results suggest that while many items are disclosed on a regular basis, on average barely more than half of all possible items appear in the annual reports. As regards compliance with mandatory requirements, the figures are higher but, worryingly, begin to fall as the launch of the market neared. The results of panel‐data analysis suggest that the overall extent of disclosure is non‐random, instead reflecting the profits achieved by the banks concerned.

This paper is the first detailed analysis of disclosure practices in Libyan banks and the results suggest that market authorities should be looking for an improvement in the figures, in particular the reversal of a downward trend in compliance with mandatory requirements. The paper reports a link between profit level and disclosure propensity; this evidence might be of use to regulators charged with increasing disclosure levels in the future. More generally, the results provide a comparative basis on which to assess the effect of the market's launch on disclosure practices in Libya.