S. Ghanemi and Ben Ali Y. Mohamed
Combining the parallel and neural paradigms seems, at first glance, to be a natural process, since it is a methodology derived from the part played by the biological and…
Abstract
Combining the parallel and neural paradigms seems, at first glance, to be a natural process, since it is a methodology derived from the part played by the biological and mathematical behavior of a neuron. It is proposed that any neural algorithm is inherently a parallel application. The structure of a neural algorithm and the function of a neuron suggest the choice of the systolic approach. However, interest should be restricted only to those well‐known neural models such as the Hopfield and back‐propagation neural networks. It is also shown that the systolic approach is best suited to the parallelization of the patterns training phase of the neural algorithms in terms of mapping the two structures (systolic and neural networks).
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Mohamed Dhia Massoudi, Mohamed Bechir Ben Hamida, Mohammed A. Almeshaal, Yahya Ali Rothan and Khalil Hajlaoui
The purpose of this paper is to examine numerically the magnetohydrodynamic (MHD) free convection and thermal radiation heat transfer of single walled carbon nanotubes-water…
Abstract
Purpose
The purpose of this paper is to examine numerically the magnetohydrodynamic (MHD) free convection and thermal radiation heat transfer of single walled carbon nanotubes-water nanofluid within T-inverted shaped corrugated cavity comprising porous media including uniform heat source/sink for solar energy power plants applications.
Design/methodology/approach
The two-dimensional numerical simulation is performed by drawing on Comsol Multiphysics program, based on the finite element process.
Findings
The important results obtained show that increasing numbers of Rayleigh and Darcy and the parameter of radiation enhance the flow of convection heat. Furthermore, by increasing the corrugation height, the convection flow increases, but it decreases with the multiplication of the corrugation height. The use of a flat cavity provides better output than a corrugated cavity.
Originality/value
The role of surface corrugation parameters on the efficiency of free convection and heat transfer of thermal radiation within the porous media containing the T-inverted corrugated cavity including uniform heat source/sink under the impact of Lorentz forces has never been explored. A contrast is also established between a flat cavity and a corrugated one.
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Lara Lengel and Victoria Ann Newsom
To examine how social media restrict and recreate messages within current interactionist scripts in the Middle East and North Africa (MENA), this study applies a framework of…
Abstract
To examine how social media restrict and recreate messages within current interactionist scripts in the Middle East and North Africa (MENA), this study applies a framework of digital reflexivity highlighting stages of information flow. It applies the symbolic interaction concept of emotional events to analyze the self-immolation of Mohamed Bouazizi and the role of social media in disseminating Bouazizi’s act as one catalyst of the MENA citizen uprisings. The role of social media in the “Arab Spring” merits investigation because social media provide opportunities to examine shifting identities, interactions, and actions of citizen activists in the MENA uprisings. This study is important and timely because little symbolic interactionist scholarship exists on MENA identities and social movements, or on crowd interaction and activism outside the West. The nuanced nature of MENA political activism and complex processes of the development of activists’ “mutable” selves (Zurcher, 1977) are fluid and resistant to symbolically defined social roles, interactionist scripts and reflexivity, and public communication practices in a MENA under political and social transition.
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Mohammed Ali Al-Awlaqi and Ammar Mohamed Aamer
The purpose of this paper is to discover the most important productivity determinants of Yemeni microfinance institutions. In addition, this study tests the most appropriate tool…
Abstract
Purpose
The purpose of this paper is to discover the most important productivity determinants of Yemeni microfinance institutions. In addition, this study tests the most appropriate tool to measure productivity in such unique industry.
Design/methodology/approach
The authors applied data envelopment analysis (DEA) with the variable return to scale after testing the technology return to scale assumption. Then, they used DEA with bootstrapping technique to overcome the borne biasness in the conventional DEA analysis. Finally, the authors presented the Hicks–Moorsteen (total factor productivity [TFP]) as the most suitable tool for the technology presented in this study.
Findings
In this paper, the authors found a prolonged deterioration in the productivity scores of microfinance institutions in Yemen. This study highlights the importance of operating in rural areas to improve micro finance institutions’ (MFIs’) productivity. In contrast, they found no significant differences in productivity, neither between microfinance banks and non-governmental organizations nor between Islamic and non-Islamic MFIs.
Research limitations/implications
This study extends previous research in the area of productivity and its determinants. It also adds to the body of productivity knowledge and methodology within the context of the microfinance industry in Yemen.
Originality/value
The study discovered new productivity determinants and re-assessed the importance of some already known ones. These determinants have been studied for the first time in Yemen’s microfinance industry and have contributed to answer the question of what is the most suitable productivity method that should be used. This study proved that the Hicks–Moorsteen TFP and the variable return to scale assumption are the only suitable methods to study productivity in the microfinance industry.
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Globalisation is generally defined as the “denationalisation of clusters of political, economic, and social activities” that destabilize the ability of the sovereign State to…
Abstract
Globalisation is generally defined as the “denationalisation of clusters of political, economic, and social activities” that destabilize the ability of the sovereign State to control activities on its territory, due to the rising need to find solutions for universal problems, like the pollution of the environment, on an international level. Globalisation is a complex, forceful legal and social process that take place within an integrated whole with out regard to geographical boundaries. Globalisation thus differs from international activities, which arise between and among States, and it differs from multinational activities that occur in more than one nation‐State. This does not mean that countries are not involved in the sociolegal dynamics that those transboundary process trigger. In a sense, the movements triggered by global processes promote greater economic interdependence among countries. Globalisation can be traced back to the depression preceding World War II and globalisation at that time included spreading of the capitalist economic system as a means of getting access to extended markets. The first step was to create sufficient export surplus to maintain full employment in the capitalist world and secondly establishing a globalized economy where the planet would be united in peace and wealth. The idea of interdependence among quite separate and distinct countries is a very important part of talks on globalisation and a significant side of today’s global political economy.
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Mohamed Ali Kammoun, Zied Hajej and Nidhal Rezg
The main contribution of this manuscript is to suggest new approaches in order to deal with dynamic lot-sizing and maintenance problem under aspect energetic and risk analysis…
Abstract
Purpose
The main contribution of this manuscript is to suggest new approaches in order to deal with dynamic lot-sizing and maintenance problem under aspect energetic and risk analysis. The authors introduce a new maintenance strategy based on the centroid approach to determine a common preventive maintenance plan for all machines to minimize the total maintenance cost. Thereafter, the authors suggest a risk analysis study further to unforeseen disruption of availability machines with the aim of helping the production stakeholders to achieve the obtained forecasting lot-size plan.
Design/methodology/approach
The authors tackle the dynamic lot-sizing problem using an efficient hybrid approach based on random exploration and branch and bound method to generate possible solutions. Indeed, the feasible solutions of random exploration method are used as input for branch and bound to determine the near-optimal solution of lot-size plan. In addition, our contribution to the maintenance part is to determine the optimal common maintenance plan for M machines based on a new algorithm called preventive maintenance (PM) periods means.
Findings
First, the authors have funded the optimal lot-size plan that should satisfy the random demand under service level requirement and energy constraint while minimizing the costs of production and inventory. Indeed, establishing a best lot-size plan is to determine the appropriate number of available machines and manufactured units per period. Second, for risk analysis study, the solution of subcontracting is proposed by specifying a maximum cost of subcontractor in the context of a calling of tenders.
Originality/value
For maintenance problem, the originality consists in regrouping the maintenance plans of M machines into only one plan. This approach lets us to minimize the total maintenance cost and reduces the frequent breaks of production. As a second part, this paper contributed to the development of a new risk analysis study further to unforeseen disruption of availability machines. This risk analysis developed a decision-making system, for production stakeholders, in order to achieve the forecasting lot-size plan and keeps its profitability, by specifying the unit cost threshold of subcontractor in the context of a calling of tender.
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Mohamed Chakib Kolsi and Rihab Grassa
The aim of this paper is to examine the impact of corporate governance mechanisms on earnings management practice for a sample of Gulf Cooperation Council (GCC) Islamic banks…
Abstract
Purpose
The aim of this paper is to examine the impact of corporate governance mechanisms on earnings management practice for a sample of Gulf Cooperation Council (GCC) Islamic banks (IBs) using a new model of earnings management.
Design/methodology/approach
First, the authors estimate discretionary accruals based on loan loss provisions discretionary loan loss provision (DLLP) using the procedure derived from Jones’ (1991) original model. Second, the authors run a multivariate regression model to check the linkage between corporate governance characteristics and discretionary loan loss provision. Finally, the authors use an additional sensitivity check analysis to assess whether the results are robust to the estimation procedure and to other exogenous factors.
Findings
Using as sample of 26 IBs pertaining to the GCC region with a total of 223 firm-year observations and a nine-year period (2004-2012), the results are conclusive and show that first, IBs with large Shariah Board size manage less DLLP. Secondly, Accounting and Auditing Organization for Islamic Financial Institutions membership positively impacts earnings management through DLLP in IBs. Third, there is a negative relationship between boards of director’s independence the extent to which IBs manage DLLP. Fourth, the existence of block holders positively affects earnings management by IBs. Fifth, there is a negative relationship between audit committee meetings and DLLP. Finally, institutional ownership and bank size have no effect on earnings management through DLLPs.
Research limitations/implications
In this research, the authors do not take into account all governance factors that are supposed to impact earnings management in IBs. Future research should explore the impact of additional IBs governance structures including chief executive officer bonus, experience, gender and the extent to which IBs use real earnings management with Murabaha, Mudaraba and Musharaka transactions.
Practical implications
The paper is a very useful source of information that may provide relevant guidelines in helping the future development of corporate governance of IBs. In addition, the findings could prove to be useful for regulators because they are responsible for the acceptable level of corporate governance standards. Thus, they must consider strengthening governance mechanisms either through new legislation or stronger enforcement where earnings management is of such magnitude to that serious impedes information transparency and financial reporting quality of IBs.
Originality/value
This study associates the corporate governance characteristics with earnings management by IBs. The study contributes to the growing body of literature on earnings management and corporate governance in IBs. It should be useful to researchers, regulators, investors, analysts and creditors as well as other players in the capital markets, as it presents a new and important aspect that needs to be accounted for when assessing the quality of IBs’ accounting information in GCC countries.
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Amina Amara, Mohamed Ali Hadj Taieb and Mohamed Ben Aouicha
The intensive blooming of social media, specifically social networks, pushed users to be integrated into more than one social network and therefore many new “cross-network”…
Abstract
Purpose
The intensive blooming of social media, specifically social networks, pushed users to be integrated into more than one social network and therefore many new “cross-network” scenarios have emerged, including cross-social networks content posting and recommendation systems. For this reason, it is mightily a necessity to identify implicit bridge users across social networks, known as social network reconciliation problem, to deal with such scenarios.
Design/methodology/approach
We propose the BUNet (Bridge Users for cross-social Networks analysis) dataset built on the basis of a feature-based approach for identifying implicit bridge users across two popular social networks: Facebook and Twitter. The proposed approach leverages various similarity measures for identity matching. The Jaccard index is selected as the similarity measure outperforming all the tested measures for computing the degree of similarity between friends’ sets of two accounts of the same real person on two different social networks. Using “cross-site” linking functionality, the dataset is enriched by explicit me-edges from other social media websites.
Findings
Using the proposed approach, 399,407 users are extracted from different social platforms including an important number of bridge users shared across those platforms. Experimental results demonstrate that the proposed approach achieves good performance on implicit bridge users’ detection.
Originality/value
This paper contributes to the current scarcity of literature regarding cross-social networks analysis by providing researchers with a huge dataset of bridge users shared between different types of social media platforms.
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Virasty Fitri and Dodik Siswantoro
This study aims to provide empirical evidence on the role of corporate governance mechanisms in reducing earnings-management practices in Islamic banks in Asia.
Abstract
Purpose
This study aims to provide empirical evidence on the role of corporate governance mechanisms in reducing earnings-management practices in Islamic banks in Asia.
Design/methodology/approach
This study used 28 Islamic banks in Asia, which were listed on the stock exchange from 2013–2017. The research method used quantitative regression with data on the characteristics of Islamic banks taken from the websites of each bank. This study used discretionary loan loss provision as a proxy for measuring earnings management.
Findings
The results show that only the audit committee size has a significantly negative effect on earnings management. An independent audit committee has a negative, but not significant, effect. The difference expectation signs cannot be interpreted further.
Research limitations/implications
Only a few components of corporate governance were tested in this study. Therefore, it is expected that future studies will include more components.
Practical implications
In general, the components of corporate governance that include the characteristics of the board of directors and the audit committee have a varied effect on reducing the earnings-management practices in Islamic banks, except audit committee size. In practice, audit committee size should have an important role in earning management reduces.
Originality/value
This may be the first paper that studies the effect of corporate governance on earnings management in Islamic banks in Asia.
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Emna Ben-Abdallah, Khouloud Boukadi, Mohamed Hammami and Mohamed Hedi Karray
The purpose of this paper is to analyze cloud reviews according to the end-user context and requirements.
Abstract
Purpose
The purpose of this paper is to analyze cloud reviews according to the end-user context and requirements.
Design/methodology/approach
propose a comprehensive knowledge base composed of interconnected Web Ontology Language, namely, modular ontology for cloud service opinion analysis (SOPA). The SOPA knowledge base will be the basis of context-aware cloud service analysis using consumers' reviews. Moreover, the authors provide a framework to evaluate cloud services based on consumers' reviews opinions.
Findings
The findings show that there is a positive impact of personalizing the cloud service analysis by considering the reviewers' contexts in the performance of the framework. The authors also proved that the SOPA-based framework outperforms the available cloud review sites in term of precision, recall and F-measure.
Research limitations/implications
Limited information has been provided in the semantic web literature about the relationships between the different domains and the details on how that can be used to evaluate cloud service through consumer reviews and latent opinions. Furthermore, existing approaches are lacking lightweight and modular mechanisms which can be utilized to effectively exploit information existing in social media.
Practical implications
The SOPA-based framework facilitates the opinion based service evaluation through a large number of consumer's reviews and assists the end-users in analyzing services as per their requirements and their own context.
Originality/value
The SOPA ontology is capable of representing the content of a product/service as well as its related opinions, which are extracted from the customer's reviews written in a specific context. Furthermore, the SOPA-based framework facilitates the opinion based service evaluation through a large number of consumer's reviews and assists the end-users in analyzing services as per their requirements and their own context.