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1 – 8 of 8Mohd Taufiq Mohd Khairi, Sallehuddin Ibrahim, Mohd Amri Md Yunus and Mahdi Faramarzi
This paper aims to present a review of the design and development of the turbidimeter for measuring the turbidity level in water. Monitoring the turbidity level of water is…
Abstract
Purpose
This paper aims to present a review of the design and development of the turbidimeter for measuring the turbidity level in water. Monitoring the turbidity level of water is important because it is related to public health.
Design/methodology/approach
A precise and reliable turbidimeter can provide vital data that reveals the water condition level. Several turbidimeter units are discussed briefly. Three types of turbidimeter design – single beam, ratio and modulated four beams – are elaborated with some illustrations of the design concept. Various improvements and innovations for upgrading turbidimeter design are also discussed.
Findings
This paper elaborated on a new method of estimating the water turbidity level in water samples using an optical tomography system based on the independent component analysis method. The results showed that a tomography-based turbidimeter can measure slight changes in the level of turbidity when the volume of contaminants is changed slightly. The turbidimeter can also provide a profile of the distribution of the turbidity in the water sample.
Originality/value
A turbidimeter based on the optical tomography concept can be a valuable tool in determining the level of pollution in rivers, sea, etc.
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Mahdi Salehi, Safoura Rouhi, Mohana Usefi Moghadam and Faezeh Faramarzi
Success in corporate relative performance is one of the factors for the growth and durability of firms. Since the relative performance is a function of managers' decisions and…
Abstract
Purpose
Success in corporate relative performance is one of the factors for the growth and durability of firms. Since the relative performance is a function of managers' decisions and such decisions are under the influence of behavioral and psychological characteristics, this paper aims to assess the managers’ and auditors’ narcissism's effect on the management team's stability relative to corporate performance.
Design/methodology/approach
This paper has used the signature magnitude for examining narcissism and the regression model of Jenter and Kanaan (2015) for assessing relative corporate performance. The logistic regression is used to test the model of the management team's stability, and the multivariate regression is used to test the model of relative corporate performance. Research hypotheses were also examined using a sample of 768 listed year-companies on the Tehran Stock Exchange during 2012–2017 and by employing a panel data approach and fixed effects method.
Findings
The obtained results show a negative and significant relationship between managers' and auditors' narcissism and the management team's stability. The relationship between the narcissism of managers and auditors and relative corporate performance is positive and significant. Moreover, managers' narcissism positively and significantly impacts the relationship between auditors' narcissism and team management stability. A negative and significant relationship is evident between auditors’ narcissism and relative corporate performance.
Originality/value
This study's results can identify the effect of psychological components such as narcissism on people's performance by directing and influencing their decisions. Many studies have been conducted on narcissism, but none of them have examined the impact auditors’ and managers' narcissism has on the management team's stability and the corporate relative performance. Therefore, considering the importance of success in the corporate relative performance and benefits of the management team's stability, this study's results can reveal the importance of such features in accounting research. Also, the results of this research can make it important to know more about financial behavioral theory.
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Masoud Bagherpasandi, Mahdi Salehi, Zohreh Hajiha and Rezvan Hejazi
This paper aims to determine the key factors and provide an effective model to enhance the performance of sustainable supply chain management (SSCM).
Abstract
Purpose
This paper aims to determine the key factors and provide an effective model to enhance the performance of sustainable supply chain management (SSCM).
Design/methodology/approach
Data were collected using a semi-structured interview technique, a snowball sampling method and qualitative study method. For this purpose, ten supply chain and food production managers and experts were interviewed semi-structured. The data were analyzed using open, central and selective coding methods with grounded theory approach. In the proposed model, 13 principal codes have been specified, including organizational productivity, sustainable supply chain (SSC), industry supply chain, macro policies, organizational performance, social factors, economic factors, organizational factors, political factors, technology, manufactured products, customer and supply chain failures.
Findings
The model and concepts obtained from the participants clearly show that several reasons and motivations are involved in increasing the performance of SSCM. Moreover, the designed model indicates that the motives and reasons for turning to this system are satisfactory when implemented.
Originality/value
The distinctive and knowledge-enhancing feature of this paper compared to previous studies is the focus on the selected background, intervening and causal factors with the influence of strategies designed to achieve a new and local model for the SSC model and assess its impact on organizational performance and productivity. The proposed components of this paper have not been investigated so far.
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Mahdi Salehi, Tamanna Dalwai and Arash Arianpoor
The present study aims to assess the impact of narcissism, self-confidence and auditor's characteristics on audit report readability for companies listed on the Tehran Stock…
Abstract
Purpose
The present study aims to assess the impact of narcissism, self-confidence and auditor's characteristics on audit report readability for companies listed on the Tehran Stock Exchange.
Design/methodology/approach
The study’s statistical population comprises firms listed on the Tehran Stock Exchange. The present research used a systematic elimination method, and 1,162 firm-year observations were obtained for seven years from 2012 to 2018. Three variables including auditor tenure, audit fee and audit specialization are used for measuring auditing features. The Fog index is used as a proxy for measuring audit report readability. In addition, in this paper, four regressions, including fixed effects, random effects, pooled and T+1, are used to estimate reliable coefficients.
Findings
The findings show a negative and significant relationship between auditor’s characteristics (tenure, fee and specialization) and audit report readability. Moreover, the variables of the auditor’s narcissism, self-confidence and mandatory auditor change have a positive and significant association with audit report readability. This study lends support to the theories of personality disorder and behavioral decision.
Originality/value
Since narcissism and self-confidence are two characteristics that shape an individual’s character and personality, some involved behavioral factors in auditors’ characteristics contribute to their decisions. The effects of these should be detected to enhance the decision-making process. The said factors significantly impact audit report readability. Hence, this paper attempts to assess the effect of the said factors on audit report readability.
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Mahdi Salehi, Mahin Ali Mirzaee and Mahdieh Yazdani
The purpose of the current study is to examine the effects of spiritual and emotional intelligences of managers in manufacturing industries on the ambiguous activities of tax…
Abstract
Purpose
The purpose of the current study is to examine the effects of spiritual and emotional intelligences of managers in manufacturing industries on the ambiguous activities of tax avoidance and corporate disclosure quality.
Design/methodology/approach
Managers of 178 manufacturing companies have undergone a test regarding spiritual intelligence and emotional intelligence, of which 119 responded to the online questionnaire. Information on these two psychometric items was collected through King–Baron standard questionnaire, and quantitative data on tax avoidance, disclosure quality and performance were collected through the Rahavard Novin application, financial statements and Stock Exchange website. Obtained data were analyzed using factor analysis and structural equation modeling.
Findings
The results show that a relationship exists between the level of intellectual skills of managers (spiritual intelligence and emotional intelligence) and tax avoidance activities.
Originality/value
The current study is almost the first study in developing countries which focuses on the subject of the study.
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Mahdi Salehi and Safoura Rouhi
This study examines whether the auditor's self-esteem and narcissism affect sharing their knowledge with their colleagues and, if practical, increase or decrease knowledge sharing.
Abstract
Purpose
This study examines whether the auditor's self-esteem and narcissism affect sharing their knowledge with their colleagues and, if practical, increase or decrease knowledge sharing.
Design/methodology/approach
This study uses a questionnaire to measure the employed variables: self-esteem, narcissism and knowledge-sharing. The study's statistical population includes auditors membered in the Association of Iranian Certified Public Accountants (AICPA), through which the statistical sample is 153 auditors chosen to analyze the collected information. Finally, the survey-based approach is employed to test the association between variables.
Findings
The results showed a positive and significant relationship between the positive dimension of self-esteem and knowledge sharing of auditors. In contrast, the effect of the negative dimension of self-esteem and narcissism on knowledge sharing is negative and significant.
Practical implications
According to the importance of particular personality traits in audit staff and their impact on improving the efficiency and performance of auditors, audit firms are recommended to employ audit staff suitable for their organizational objectives by taking some psychological tests during recruitment.
Originality/value
The findings expand knowledge sharing and create a new perspective in related research since this is among the pioneer studies investigating the impact of personality traits of individual auditors, particularly narcissism and self-esteem, on encouraging them to share knowledge.
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Ehsan Sadrossadat, Behnam Ghorbani, Rahimzadeh Oskooei and Mahdi Kaboutari
This study aims to examine the potential of two artificial intelligence (AI)-based algorithms, namely, adaptive neuro-fuzzy inference system (ANFIS) and gene expression…
Abstract
Purpose
This study aims to examine the potential of two artificial intelligence (AI)-based algorithms, namely, adaptive neuro-fuzzy inference system (ANFIS) and gene expression programming (GEP), for indirect estimation of the ultimate bearing capacity (qult) of rock foundations, which is a considerable civil and geotechnical engineering problem.
Design/methodology/approach
The input-processing-output procedures taking place in ANFIS and GEP are represented for developing predictive models. The great importance of simultaneously considering both qualitative and quantitative parameters for indirect estimation of qult is taken into account and explained. This issue can be considered as a remarkable merit of using AI-based approaches. Furthermore, the evaluation procedure of various models from both engineering and accuracy viewpoints is also demonstrated in this study.
Findings
A new and explicit formula generated by GEP is proposed for the estimation of the qult of rock foundations, which can be used for further engineering aims. It is also presented that although the ANFIS approach can predict the output with a high degree of accuracy, the obtained model might be a black-box. The results of model performance analyses confirm that ANFIS and GEP can be used as alternative and useful approaches over previous methods for modeling and prediction problems.
Originality/value
The superiorities and weaknesses of GEP and ANFIS techniques for the numerical analysis of engineering problems are expressed and the performance of their obtained models is compared to those provided by other approaches in the literature. The findings of this research provide the researchers with a better insight to using AI techniques for resolving complicated problems.
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Erfan Zamani and Theodoros Dounas
This study proposes a DfMA (Design for Manufacture and Assembly) based on unmanned aerial vehicle (UAV) and uses Iranian-Islamic Muqarnas as the main case study due to their…
Abstract
Purpose
This study proposes a DfMA (Design for Manufacture and Assembly) based on unmanned aerial vehicle (UAV) and uses Iranian-Islamic Muqarnas as the main case study due to their geometric modularity. In Islamic architecture, different geographic regions are known to have used various design and construction methods of “Muqarnas”, a type of decorated dome.
Design/methodology/approach
The paper presents a study on parametric analysis of the Iranian-Islamic Muqarnas and analyses its components, geometric relations and construction methods that should be considered when constructing one. This study aims to use the Muqarnas analysis as a driver to generate a DfMA basis on the UAVs and parametric fabrication. In Islamic architecture, different geographic regions use various design and construction methods of Muqarnas. There are four main parameters of the Muqarnas that define their classification; first, their three-dimensional shape, that provides volume. Second, the size of their modules is variable. Third, their own specific generative process-algorithm, and finally, the two-dimensional pattern plan that is used as a basis in the design. Thus, the authors present a global analytical study that drives a generative system to construct Muqarnas, through a careful balance of the four parameters.
Findings
This study thus presents a global analytical study that drives a generative system to construct Muqarnas, through a careful balance of four specifications. The paper reports the result of using a parametric tool, Grasshopper and parametric plugins, for creating a generative system of several types of Muqarnas. This synthetic translation aims at expanding our understanding of parametric analysis and synthesis of traditional architecture, advancing our understanding towards using parametric synthesis, with the scope to fabricate and assemble modules towards UAV-based fabrication of Muqarnas. To do so, the authors are taking advantage of their inherent repetition and recursion.
Originality/value
In the first step, this paper reviews studies on traditional Muqarnas (both Iranian and non-Iranian) and relevant parametric approaches. In the second step, the study aims to create a general generative system for Muqarnas. The creation of a generative system for Muqarnas is driven towards the creation of three-dimensional fabrication of their components so that these are assembled automatically using a swarm of UAVs. This particular drive imposes specific constraints in the parametric system, as the assembly of the final components, the authors posit, can only take place in a pick and place fashion.
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