Imran Anwar, Naveed Yasin, Mohd Tariq Jamal, Muhammad Haroon Rashid and Imran Saleem
This study aims to investigate how work overload, resulting from full-time telecommuting, aggravates telecommuting accounting professionals’ burnout via the mediation of work…
Abstract
Purpose
This study aims to investigate how work overload, resulting from full-time telecommuting, aggravates telecommuting accounting professionals’ burnout via the mediation of work exhaustion. Further, the study also tests the conditional moderation effect of psychological capital on the association between work exhaustion and burnout, proposing that it becomes least severe for employees who perceive a high level of psychological capital.
Design/methodology/approach
The research was conducted using a sample of 322 employees from Big Four accounting firms, and the measurement model was established using confirmatory factor analysis. Hypotheses were tested using structural equation modeling and model-14 in the PROCESS Macro for SPSS.
Findings
The results confirmed that work overload directly and indirectly (via the mediation of work exhaustion) aggravates employees’ burnout. However, psychological capital negatively conditions the mediating effect of work exhaustion on burnout such that the aggravating effect of work overload on burnout, via the mediation of work exhaustion, gets least severe (insignificant) for those employees who perceive a high level of psychological capital.
Originality/value
The study contributes to the literature on work overload-induced “work exhaustion burnout” association and offers suggestions for implications.
Details
Keywords
Bazila Naseer, Haroon Rashid Naik, Syed Zameer Hussain, Tashooq Bhat and Abdul Rouf
Low glycemic index gluten-free cookies from high amylose rice flour were prepared by modifying baking conditions and ingredient composition.
Abstract
Purpose
Low glycemic index gluten-free cookies from high amylose rice flour were prepared by modifying baking conditions and ingredient composition.
Design/methodology/approach
Baking temperature, baking time, and concentration of carboxymethyl cellulose (CMC) were varied between 170 and 190° C, 12–25 min, and 0.2–1%, respectively, using central composite rotatable design. The developed cookies were packed in metalized polyester pouches and stored under ambient conditions for a period of 90 days.
Findings
Width and bulk density of cookies increased significantly (p < 0.05) with an increase in baking temperature, while thickness, baking loss and yield decreased with an increase in baking temperature. Puffiness increased predominantly with the increase in the concentration of CMC. Design expert predicted baking temperature of 185° C, baking time of 22 min, and 0.8% concentration of CMC as desirable conditions for the development of gluten-free cookies from rice flour. Cookies developed after following optimized conditions recorded dietary fiber of 4.66%, resistant starch (RS) content of 7.20% and predicted glycemic index (pGI) of 44.60. RS, pGI, moisture, water activity, free fatty acids and peroxide value increased significantly, whereas hardness and overall acceptability decreased during storage.
RPractical implications
Gluten-free (GF) foods are in high demand globally due to the prevalence of celiac disease. Rice lacks gluten protein, and thus, can serve as a potential raw material for the development of GF cookies. In the present study, the ingredient modification and freezing interventions during baking were found to be crucial if the development of low GI gluten-free cookies having good RS content is targeted. Optimized GF cookies prepared via technological intervention and packed in metalized polyester were shelf stable for up to 3 months under ambient conditions. Furthermore, resistant starch content was enhanced while the predicted glycemic index was decreased during storage. Adoption of baking conditions and CMC level optimized in the present study can help to develop shelf-stable GF bakery products for people suffering from comorbidities like celiac disease and diabetes.
Originality/value
Resistant starch content was enhanced while predicted glycemic index was decreased during storage of gluten-free cookies prepared from high amylose rice flour. The developed cookies can be a complementary diet to people suffering from comorbidities like celiac disease and diabetes.
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Jiang Wei, Zahid Hussain Hulio and Haroon Rashid
The purpose of this paper is to analyze wind characteristics and their effects on wind turbine components and energy generation at the candidate site.
Abstract
Purpose
The purpose of this paper is to analyze wind characteristics and their effects on wind turbine components and energy generation at the candidate site.
Design/methodology/approach
The methodology covered the detailed investigation of wind characteristics using Weibull k and c parameters and standard deviation at 30 m above the ground level (AGL). The wind shear coefficient and air density were also studied. The weight model was developed to determine the effects on wind turbine components and energy generation. At last, an economic assessment was carried out to determine the pre- and post-effects of the weight model on the cost of energy per kilowatt-hour.
Findings
The mean standard deviation, Weibull k parameter and Weibull c parameter were found to be 2.157, 2.617 and 6.087 m/s, respectively, at 30 m for a period of a year. The mean wind shear coefficient was found to be 0.176 for a year. The calculated results showed that site-specific midrange and amplitude force were 40.95 per cent and 37.75 per cent on wind turbine mechanical components, respectively. The average rise in force and drop in energy was found to be 35.50 per cent and 47.55 per cent, respectively. The lift coefficient, drag coefficient and pitching moment considering values (a, 0.1 and 0.2) showed an increase in force on wind turbine components that resulted in a drop in energy. The cost assessment results showed that the cost of energy was increased from US$0.032/kWh to 0.0466/kWh for wind turbine A.
Practical implications
An accurate determination of the weight factor is necessary for near-reality assessment of wind energy yield and rise of force on the wind turbine. The results paved the way for site-specific design optimization of wind turbines.
Originality/value
The study contributes to the site-specific wind characteristic-based weight model to determine the effects of wind loads on wind turbine components and energy generation and compared with the specified design standard. The lift coefficient, drag coefficient and pitching moment coefficient show a rise in the force while considering the weight factor values. The results show that the site has the potential to generate energy at the lowest cost per kilowatt-hour, but it needs wind turbine design adjustments according to site-specific wind characteristics. If site-specific wind characteristics are considered, it would lead to maximum energy generation and high reliability of wind turbine components.
Details
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Syed Haroon Rashid, Mohsin Sadaqat, Khalil Jebran and Zulfiqar Ali Memon
This study aims to investigate the market timing strategy in different market conditions (i.e. up, down, normal and in-financial-crisis situation) in the emerging market of…
Abstract
Purpose
This study aims to investigate the market timing strategy in different market conditions (i.e. up, down, normal and in-financial-crisis situation) in the emerging market of Pakistan over the period 1995 to 2015. Furthermore, this study tests the validity of the capital asset pricing model (CAPM) and Fama and French model.
Design/methodology/approach
This study considers monthly stock returns of 167 firms and constructs six different portfolios on the basis of different size and book to market ratio. The Treynor and Mazuy model is used to capture the market timing strategy.
Findings
The results indicate evidence of the market timing in normal market conditions. However, there is less supportive evidence of market timing in up-market, down-market and in-financial-crisis situations. This study also confirms the validity of the capital asset pricing model and Fama and French three-factor model with strong support of value premium and size premium in the stock market.
Practical implications
The findings of this study are helpful to companies in estimating the cost of issuing equity more accurately. The investors can use market timing to make their investment in a more better and profitable manner.
Originality/value
Unlike other previous studies, this study considers an extended period to test the validity of the capital asset pricing model and Fama and French model. In addition, this study is novel in testing the marketing timing of the firms in the context of emerging economy of Pakistan.
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Few cultural clashes receive more press coverage than the Jewish and Muslim conflict. Beyond the headlines, both communities suffer from the same social problems ‐ drink and drug…
Abstract
Few cultural clashes receive more press coverage than the Jewish and Muslim conflict. Beyond the headlines, both communities suffer from the same social problems ‐ drink and drug misuse. Though these are not uncommon, especially among young people, both communities suffer from shame and cultural blindness to their problems. In a controversial and bold pilot, an East London treatment service is uniting Jewish and Muslim communities by establishing the UK's first Jewish and Muslim drug and alcohol treatment service. Though still in its infancy, the project is drawing great acclaim, including that of Tony Blair.
Fewer cultural clashes receive more press coverage than the Jewish and Muslim conflict. Beyond the headlines, both communities suffer from the same social problems ‐ drink and…
Abstract
Fewer cultural clashes receive more press coverage than the Jewish and Muslim conflict. Beyond the headlines, both communities suffer from the same social problems ‐ drink and drug misuse. Though not uncommon, especially among young people, both communities suffer from shame and cultural blindness to its problems. In a controversial and bold pilot, an East London treatment service is uniting Jewish and Muslim communities by establishing the UK's first Jewish and Muslim drug and alcohol treatment service. Though still in its infancy the project is drawing great acclaim, including that of Tony Blair. In this exclusive report, Rabbi Aryeh Sufrin outlines his plans for an inter‐faith solution to a very common problem.
The purpose of this paper is to study the counterfeit currency network in India. This research is an endeavour to bring out various layers which act as source, collection and…
Abstract
Purpose
The purpose of this paper is to study the counterfeit currency network in India. This research is an endeavour to bring out various layers which act as source, collection and distribution points in a counterfeit currency network in India. This paper also deals with the fake currency network and its linkages to terrorism.
Design/methodology/approach
Methodology adopted is a descriptive one which conducts a content analysis on materials derived from secondary sources supported by information from primary source data acquired through the Right to Information Act.
Findings
This paper argues that the existing measure of calculating the incidence of counterfeit notes per million is understated by the relevant stakeholders in India. This measure changes drastically when other factors such as high denomination notes and police seizures are taken into account, which has not been attempted, though it is duly acknowledged by the stakeholders. This paper has attempted to map the locations in India which act as ingress, distribution and circulation points based on evidentiary data derived from the seizure records. This paper also highlights the fact that criminal gang-operated networks of fake currency are compartmentalised, while the networks operated by terror groups are de-compartmentalised.
Practical implications
In the process, this paper attempts to enlighten stakeholders like law enforcement agencies, banking regulators and counter terrorism community on the penetration levels of the fake Indian currency note (FICN) networks in India and the need to target these important nodes or points or layers to break up the FICN network. This also highlights fund-raising mechanisms of terror groups, where FICN acts as the main funding resource for groups like the Indian Mujahideen for carrying out low-cost terror attacks.
Originality/value
The key findings of this research lie in its originality of presentation of facts in a systematic fashion.
Details
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Henry H. Rossbacher and Tracy W. Young
Is suing the international criminal the same as or different from suing the domestic criminal? The question assumes at least part of the answer. Many of the practical problems are…
Abstract
Is suing the international criminal the same as or different from suing the domestic criminal? The question assumes at least part of the answer. Many of the practical problems are readily apparent. There is the problem with obtaining legal jurisdicton over the malefactor's person and assets, the problem of finding both, and, of course, the prohibitive expense of an international litigation. Each country has its own procedural and substantive idiosyncracies, resulting in an uphill battle for any international litigant. But there are more subtle queries to be answered.
Amber Gul Rashid, Sharmain Zain Haroon and Amna Nasir
Entrepreneurship, agriculture, small business management and strategic planning.
Abstract
Subject area
Entrepreneurship, agriculture, small business management and strategic planning.
Study level/applicability
This case is most relevant to undergraduates.
Case overview
This case is about Azad Ahmed who will soon graduate from his business school. He has the option of either landing in a high-paying job or joining his family business. Azad has the task of thinking for his family's future and turning the family business around. The case gives information on the condition of the agriculture sector in Pakistan, issues that the sector is facing, its non-traditional alternatives and the bright future it holds for the farmers who want to enter into agribusiness to capture international markets. The case also talks about how ownership structure of a family farm changes as the family expands further and baton is passed on to the future generations.
Expected learning outcomes
The case should get the students to define the term “family business” and weigh the perks and risks of working in a family business; recognize the importance of agriculture and farming in the Pakistani context; evaluate the dynamics of family expectations with respect to collectivistic society; identify the ownership transition stages and transition elements such as trigger points; define the term “agriprenuers”; and set up a business plan for agribusiness.
Supplementary materials
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