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Article
Publication date: 25 February 2014

M. Awais, T. Hayat, M. Mustafa, K. Bhattacharyya and M. Asif Farooq

– The aim of this work is to analyze the combined effects of melting, thermal-diffusion and diffusion-thermo on the flow of non-Newtonian fluid.

166

Abstract

Purpose

The aim of this work is to analyze the combined effects of melting, thermal-diffusion and diffusion-thermo on the flow of non-Newtonian fluid.

Design/methodology/approach

An efficient approach namely homotopy analysis method is applied to compute the solution of the non-linear problem. Moreover, numerical results using MATLAB function bvp4c are also computed.

Findings

Main findings are an increase in the melting process corresponding to increase in the velocity and the boundary layer thickness. However, surface heat and mass transfer decrease by increasing the values of melting parameter M.

Originality/value

Combined effects of thermal-diffusion and diffusion-thermo are analyzed and the solutions are computed both numerically and analytically. Some deduced results can be obtained in a limiting sense.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 24 no. 2
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 7 September 2020

Omer Farooq Malik, Asif Shahzad, Aamer Waheed and Zarash Yousaf

Drawing on affective events theory, the authors investigated whether exposure to abusive supervision triggers malevolent creativity among victims and the role of psychological…

1683

Abstract

Purpose

Drawing on affective events theory, the authors investigated whether exposure to abusive supervision triggers malevolent creativity among victims and the role of psychological contract violation (PCV) as a mediator in this relationship. The authors also examined the moderating effects of the Light Triad personality traits comprising Kantianism, humanism and faith in humanity.

Design/methodology/approach

The sample comprised 297 junior doctors working at various clinical departments of public sector hospitals in three major cities of Pakistan. Data were collected using a self-administered questionnaire and the hypothesized model was tested using the covariance-based structural equation modeling in Mplus.

Findings

Results demonstrated that abusive supervision influences malevolent creativity directly and indirectly mediated through PCV. Further, results showed that individuals high on the Light Triad traits are less likely to engage in malevolently creative acts in response to abusive supervision and feelings of violation than those low on the Light Triad.

Originality/value

The authors contribute to the literature by demonstrating that exposure to abusive supervision influences the generation of malevolently creative ideas among subordinates. Further, the authors showed that subordinates high on the Light Triad handle abusive supervisory behaviors and negative emotional reactions more productively and are less likely to retaliate against perceived mistreatment compared to their counterparts.

Details

Leadership & Organization Development Journal, vol. 41 no. 8
Type: Research Article
ISSN: 0143-7739

Keywords

Available. Open Access. Open Access
Article
Publication date: 1 November 2024

Asif M. Huq and Mahsa Mohammadrezaei

The purpose of the review is to synthesize the research on materiality measures of sustainability reporting and highlight how preparers, users, auditors, regulators and other…

700

Abstract

Purpose

The purpose of the review is to synthesize the research on materiality measures of sustainability reporting and highlight how preparers, users, auditors, regulators and other stakeholders assess or determine the materiality in sustainability reporting. The review further summarizes the findings on consequences and determinants of material disclosures in sustainability reporting. Several directions for future research are also discussed.

Design/methodology/approach

This study provides a systematic review of materiality measures developed in the context of sustainability reporting. This synthesis of the literature summarizes the existing methodologies of measuring materiality. It also evaluates the strength and limitations of existing methods and approaches of measuring materiality in sustainability disclosures.

Findings

We find that the ex post materiality measures are simplistic and unidirectional in nature and ex ante materiality measures lack external validity and are generally narrow in focus – for example, focused on single firms or industries. Another major limitation in the current literature is the absence of robust empirical investigation of double materiality in sustainability reporting and a vast majority of the measures are developed without stakeholder engagement. Lastly, we document that the findings on determinants of material disclosure are fragmented and inconclusive and that the literature on consequences of material disclosure is rather un-explored.

Originality/value

The study explains the connections and differences between the various materiality measures. We document that materiality is measured in two distinct ways, ex ante and ex post and often times without stakeholder engagement. Moreover, given that a vast majority of the measures rely on manual content analysis, we find that they suffer from reproducibility and scalability.

Details

Journal of Accounting Literature, vol. 47 no. 5
Type: Research Article
ISSN: 0737-4607

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Book part
Publication date: 2 December 2024

Teresa Turzo

This chapter explores the strategic integration of Industry 4.0 technologies within the SA8000 audit framework, which marks a transformative shift in ethical and socially…

Abstract

This chapter explores the strategic integration of Industry 4.0 technologies within the SA8000 audit framework, which marks a transformative shift in ethical and socially responsible practices. Released by Social Accountability International (SAI), SA8000 is a social accountability standard highly relevant in addressing labor-related issues, exerting a pivotal influence on the management of companies and supply chain sustainability. By illustrating how technology can significantly enhance efficiency, transparency, and efficacy in conducting SA8000 audits, data analytics, IoT devices, AI, and blockchain will be used in this chapter. The chapter's recommendations for managers, auditors, and employees point toward strategic management of resources, collaborative activities across different departments, and improving digital competencies. The discussion makes out a clear pathway for the effective application of Industry 4.0 in the SA8000 auditing practices, enhancing sustainability, ethics, and streamlined auditing practices that would significantly contribute to the comprehensive goals of corporate sustainability and social responsibility in today's digital era.

Details

Impact of Industry 4.0 on Supply Chain Sustainability
Type: Book
ISBN: 978-1-83797-778-9

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Article
Publication date: 3 January 2017

Junaid Ahmad Khan, M. Mustafa, T. Hayat, Mustafa Turkyilmazoglu and A. Alsaedi

The purpose of the present study is to explore a three-dimensional rotating flow of water-based nanofluids caused by an infinite rotating disk.

244

Abstract

Purpose

The purpose of the present study is to explore a three-dimensional rotating flow of water-based nanofluids caused by an infinite rotating disk.

Design/methodology/approach

Mathematical formulation is performed using the well-known Buongiorno model which accounts for the combined influence of Brownian motion and thermophoresis. The recently suggested condition of passively controlled wall nanoparticle volume fraction has been adopted.

Findings

The results reveal that temperature decreases with an increase in thermophoresis parameter, whereas it is negligibly affected with a variation in the Brownian motion parameter. Axial velocity is negative because of the downward flow in the vertical direction.

Originality/value

Two- and three-dimensional streamlines are also sketched and discussed. The computations are found to be in very good agreement with the those of existing studies in the literature for pure fluid.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 27 no. 1
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 1 June 2015

M. Mustafa, Ammar Mushtaq, T. Hayat and A. Alsaedi

The purpose of this paper is to investigate non-linear radiation heat transfer problem for stagnation-point flow of non-Newtonian fluid obeying the power-law model. Power-law…

203

Abstract

Purpose

The purpose of this paper is to investigate non-linear radiation heat transfer problem for stagnation-point flow of non-Newtonian fluid obeying the power-law model. Power-law fluids of both shear-thinning and shear-thickening nature have been considered.

Design/methodology/approach

Boundary layer equations are non-dimensionalized and then solved for the numerical solutions by fourth-fifth order Runge-Kutta integration based shooting technique.

Findings

The results reveal an existence of point of inflection for the temperature distribution for sufficiently large wall to ambient temperature ratio. Moreover temperature increases and heat transfer from the plate decreases with an increase in the radiation parameter. Heat transfer rate at the sheet is bigger in dilatant (shear-thickening) fluids when compared with the pseudoplastic (shear-thinning) fluids.

Originality/value

Different from the linear radiation heat transfer problem (which can be simply reduced to rescaling of Prandtl number by a factor containing the radiation parameter), here the energy equation is strongly non-linear and it involves an additional temperature ratio parameter w=T w/T . This parameter allows studying the thermal characteristics for small/large temperature differences in the flow.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 25 no. 5
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 1 December 2022

Rabia Asif and Sabahat Nisar

The purpose of this study is to investigate empirically the trade credit financing as antecedents to firm performance in Pakistan, a transition economy having high level of…

219

Abstract

Purpose

The purpose of this study is to investigate empirically the trade credit financing as antecedents to firm performance in Pakistan, a transition economy having high level of openness in environment using sample data from firms following Sharia principles using Sharia compliance principles.

Design/methodology/approach

This study investigated the significance of the trade credit behavior in influencing financial performance of nonfinancial firms which have adopted Sharia principles in their business activities by incorporating feasible generalized least square estimator technique on panel data model from 2010 to 2020. The variables data was extracted from the Pakistan Securities Exchange website for the period 2010–2020. Meanwhile, this study has also taken into consideration the role of bank size in shaping the relation under consideration.

Findings

The statistical outcomes from the used model support the strong impact of the existence of trade credit in determining a firm’s financial performance. Results also highlight that profitable firms with high involvement in trade credit can boost their performance by optimal utilization of trade credit sources. However, the acquisition of bank loans for firms having no operational needs can disturb their financial health and ultimately threaten performance. This relationship is more evident for large-size firms.

Practical implications

The given analysis suggests the managers from the corporate sector that before making any arrangements for trade credit, they must have to compare the availability of the financing structure from bank as it offers a strong monetary back for any financial imbalance.

Originality/value

Briefly, to the best of the authors’ knowledge, this study would be the first to address the trade credit behavior keeping in view the sample data from firms following Islamic Shariah principles using SAC quantitative approach. Further, the proven analysis demonstrates novel contribution that efficient use of trade credit (based on Islamic Shariah principles) into business activities might strengthen corporate firms’ financial efficiency.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 5
Type: Research Article
ISSN: 1759-0817

Keywords

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Book part
Publication date: 20 June 2024

Randa Diab-Bahman

Abstract

Details

Sustainable Business in the Arab Region: Corporate Social Responsibility vs Culture
Type: Book
ISBN: 978-1-83549-327-4

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Article
Publication date: 20 December 2024

Muhammad Shoaib Farooq and Maimoona Salam

The relationship between corporate-level green entrepreneurial orientation (GEO) and the implementation of cleaner production practices (CPPs) is to a great extent unexplored in…

65

Abstract

Purpose

The relationship between corporate-level green entrepreneurial orientation (GEO) and the implementation of cleaner production practices (CPPs) is to a great extent unexplored in previous literature. This study aims to connect them with the corporate-level green supply chain learning and organizational competitive aggressiveness, presenting a novel interpretation of social ethics and morality in CPPs.

Design/methodology/approach

To thoroughly explore this novel relationship, this study has used PLS-SEM for examining the moderated-mediation of competitive aggressiveness and green supply chain learning.

Findings

Findings based on the data collected from 176 German firms have largely confirmed our propositions. Suggesting that there is a strong positive relationship between corporate level GEO and CPPs. Furthermore, our findings have confirmed that green supply chain learning mediates the macro-level relationship between GEO and CPPs. Moreover, it is also confirmed that the mediation of green supply chain learning in the macro-level relationship between GEO and CPPs is negatively moderated by competitive aggressiveness.

Originality/value

This study offers a first-hand view of negatively moderated-mediation of competitive aggressiveness. Therefore, its findings are extremely relevant for policymakers in the domain of morality, social ethics, corporate-level GEO, sustainability, corporate-level green supply chain learning and CPPs.

Available. Open Access. Open Access
Article
Publication date: 3 December 2024

Asif M. Huq, Katarzyna Cieślak and Klas Sundberg

The purpose of this study is to investigate whether board composition affects corporate sustainability (CS) levels in private firms. Additionally, the study examines a potential…

346

Abstract

Purpose

The purpose of this study is to investigate whether board composition affects corporate sustainability (CS) levels in private firms. Additionally, the study examines a potential interplay between CS levels and CS reporting, and the impact of EU Directive 2014 / 95/EU (Non-Financial Reporting Directive [NFRD]) on resources spent on CS.

Design/methodology/approach

The authors surveyed the chief executive officers (CEOs), chief financial officers (CFOs) and Environment Officers of Swedish private firms subject to NFRD, receiving 149 valid responses (a response rate 24%). The authors coded the responses using van Marrewijk and Werre’s (2003) CS levels framework. The levels are Pre-CS, Compliance-driven, Profit-driven, Caring, Synergistic and Holistic. The study then explained the CS levels with board characteristics.

Findings

While on average the sample firms have a profit-driven CS level, the authors find that CS level is positively driven by female Chairs, female CEOs and external CEOs. Early voluntary reporting before NFRD does not explain the CS level. On adoption of the NFRD, mandatory reporters increased resources spent on CS activities and CS reporting more than early voluntary-reporters. Nonetheless, slightly over half of the sample firms reported no significant impact of the NFRD on resources spent on CS.

Practical implications

The findings may be useful for stakeholders interested in corporate governance and CS levels. Also, the findings support further regulation such as EU Directive 2022/2464 (Corporate Sustainability Reporting Directive [CSRD]).

Social implications

In private firms, female leaders are likely to play a significant role in driving altruistically motivated CS practices.

Originality/value

The focus is on private firms in Sweden which, unlike those in other jurisdictions, were subject to NFRD. Methodologically, the use of a survey provides an alternative to the previous heavy reliance on archival research.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

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