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The purpose of this paper is to study the susceptibility of these three commonly used corrosion resistance fasteners in seawater. For a more practical scenario, a local Atlantic coastal seawater as received was used.

Carbon fiber reinforced polymer (CFRP) was fabricated with T700 carbon fiber (Toray Inc.) and VE8084 vinyl ester resin (Ashland) to make a unidirectional composite panel of thickness 1.8 mm. A conductive paint was applied to one of the sample edges that was perpendicular to the fiber direction, providing an electrical contact with carbon fibers to connect a copper wire. This external electric connection was used for potential measurements of both the open circuit potential (OCP) of the CFRP sample, and the mixed potential of the fastened set: consisting of the CFRP and the metallic fastener fastened to it. Three common fastener alloys were selected: 316SS, Monel and Titanium. For this purpose, a high impedance voltmeter was used in conjunction with a saturated calomel reference electrode. Measurements were taken daily. For longer time measurements, a four-channel high impedance analog data logger was used with 30 min sampling rate.

For both 316SS and Monel fastened sets, crevice corrosion occurred inside the occluded regions of the set, when immersed in coastal seawater. The attack was more severe for 316 stainless steel set. An isolated island attack of faceted surfaces morphology was seen for 316SS set. While, a circular ring of preferential grain boundary attack appeared for Monel set, indicating an IR (voltage) drop mechanism is more likely operating. Titanium-fastened sets showed high resistance to crevice corrosion when simmered in seawater. However, for long-time exposure, the sets became more susceptible to crevice corrosion attack supported by CFRP attachment (oxygen reduction reaction taking place at the carbon fibers).

Evidently, titanium, stainless steels and Monel are good candidates for galvanic corrosion resistance. However, their susceptibility to crevice corrosion when coupled with CFRP is a new challenging topic that needs further investigation. This is very important today because the vast application witnessed for CFRP material. This work involves developing an original methodology for this kind of investigation and was done at advanced laboratories of SeaTech at Florida Atlantic University by the Atlantic coastline.

Vendor selection is the main activity in a sourcing decision, which is a strategic decision in that it leads enterprises to eliminate costs and improve their performance. However, an inappropriate selection may compromise the financial and operational status of the enterprise. But vendor selection is a complex, multi-criteria decision-making process because different and conflicting criteria have to be considered and assessed in order to find consistent suppliers. Consequently, evaluating and selecting the best vendor is the key to successful business. Traditionally, vendors are normally selected on the basis of traditional criteria (TC), such as costs and quality, neglecting resilience criteria (RC) (e.g. agility and flexibility). Thus, enterprises ultimately realize that a selecting method which involves TC as the only ones is inefficient and needs to be changed. The paper aims to discuss this issue.

This study was set in motion by a problem in practice. It aims to provide a user-friendly decision-making tool for selecting the best vendor from a group which submitted their tenders for implementing a proposed radio frequency identification (RFID)-based passport tracking system (Dukyil et al., 2017). The main traditional and resilience (“trasilience” henceforth) selection criteria were identified in a unified framework in collaboration with experts in the institution. Next, the Decision-Making Trial and Evaluation Laboratory (DEMATEL) algorithm was used to determine the relative importance of each criterion and the weights thus obtained were integrated into the ELimination Et Choix Traduisant la REalité (ELECTRE) algorithm. The Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) algorithm was also applied, to evaluate the performance of vendors and to select the best one. The qualitative evaluation of the criteria and the vendors was based on four decision makers. Finally, the Spearman’s rank correlation coefficient (SRCC) approach was applied to obtain the statistical difference between the ranking orders obtained from the two algorithms.

The efficiency of the proposed decision-making tool was evident from the real-case study of six tenders submitted for implementing a RFID-based passport tracking system. The SRCC also turned out a “very strong” association value between TOPSIS and ELECTRE.

The developed trasilient decision-making tool can easily be used to solve similar vendor or supplier selection problem. Moreover, other criteria can be added to fit other cases. Later, the tool was made available to the institution under study for solving future evaluation problems.

The literature shows that none of the previous papers presented an integrated trasilient approach that considers RC and TC simultaneously. This study presents a new trasilience tool for selecting a vendor.

This study aims to investigate the reasons for the large scale tax noncompliance prevalent in underdeveloped countries despite many years of information technology (IT)-led tax administration reforms.

The study is based on in-depth interviews with 18 senior tax administration officials. Their experiences were used to construct a grounded theory to explain the constraint of IT in tackling the prevalent tax noncompliance in underdeveloped countries.

First, IT is not immune to the systemic corruption prevalent in many developing countries; hence, it is quickly compromised. Second, IT can be efficient in dealing with registered taxpayers but cannot deal with the overwhelming large numbers of operators in the informal sector. Third, E-tax administration, which is a hallmark of IT-led tax administrations in advanced countries, is very slow to catch up in developing countries. A computerized tax administration alone, as currently obtainable in developing countries, is not enough to engender large usage of e-filing. Businesses, especially small and medium-sized enterprises (SMEs), need IT infrastructure as well to align with tax administration. Unfortunately, basic IT infrastructure is yet to be available to a large section of SMEs in developing countries.

Underdeveloped countries are diverse. This study is from a single country and there may be need to take note of other countries’ peculiarities. However, Nigeria constitutes a good case study.

There is need to reform the people and systems along with IT originality/value.

To the authors’ knowledge, this study is the first to explore this very important question and among the first to explore tax administrators’ perspectives.

This paper aims to construct a conceptual framework which explains the relationship between governance of zakat institutions and zakat payment compliance by using the organisational legitimacy theory.

This paper adopts content analysis and a review of multidisciplinary literature that primarily relate to zakat institutions, public governance and compliance behaviour.

The paper has developed a model, adapted from Abioye et al. (2013), concerning the influence of governance mechanisms on zakat payers’ compliance using trust as a moderator. The model comprises four governance mechanisms which influence zakat payment compliance. The four mechanisms include the board and leadership attributes, transparency and disclosure practices, stakeholder management practices and procedural justice. Trust has a moderating effect on the relationship between governance and zakat compliance.

This model is applicable to regulated zakat systems, where the state has established zakat institutions and regulations for the collection and distribution of zakat, such as Saudi Arabia, Pakistan, Sudan and Malaysia.

This paper proposes a model, based on Abioye et al. (2013), to explain the influence of governance on zakat payment compliance. The novelty of the study is the addition of one new critical variable, procedural justice, to the Abioye et al.’s (2013) framework. Secondly, the model is proposed for regulated zakat jurisdictions.

The purpose of this study is to identify the factors that influence the willingness of Saudi Arabian students from four universities in Saudi Arabia, to adopt learning management systems (LMSs). This will be accomplished by using two popular technology acceptance models unified theory of acceptance and use of technology (UTAUT) and theory of planned behavior (TPB).

In total, 445 undergraduates from four Saudi educational institutions participate in filling out the study questionnaire. To investigate the correlations between the variables, the study used structural equation modeling for data analysis.

The results of the study show that effort expectancy (EE), subjective norm (SN), attitude toward behavior (ATB) and perceived behavioral control (PBC) are found to be substantially connected with their intentions to use (ITU) LMSs. The findings also show that there is a strong relationship between students’ intentions and their actual use of LMSs.

Like many studies, this research has some limitations. The primary limitation is that the findings of the study cannot be extrapolated to other settings since the report’s analysis and investigation were limited to four Saudi universities. Therefore, to generalize the study’s findings, similar research needs to be conducted in other Gulf and similar cultural universities.

The integrated model identifies key factors that influence the intent of Saudi Arabian students to use LMS, including EEs, social influence, ATB and PBC. This model can help develop solutions for the obstacles that prevent students from using LMS. The findings can be used to provide assistance to increase the likelihood of LMS acceptance as part of the educational experience. The model may also inspire further research on this topic in the Gulf nations, particularly in Saudi Arabia.

As none of the relevant studies conducted previously in Saudi Arabia has integrated the two models to study the students’ ITU LMSs, this study combines two major theories, TPB and UTAUT, in the context of Saudi Arabia, contributing to the field of technology use in education by expanding empirical research and providing a thorough understanding of the challenges associated with the use of LMS in Saudi universities. This study should be viewed as filling a crucial gap in the field. Moreover, this integrated model, using more than one theoretical perspective, brings a thorough comprehension of the barriers that hinder students’ adoption of LMSs in the academic context in Saudi Arabia and thus assists in making effective decisions and reaching viable solutions.

This study aims to examine the impact of intellectual capital (IC) efficiency on bank’s operational, financial and market performance.

The study examined 59 banks for 5 years to ends up with 295 observations. The independent variable is the modified value added IC component; the dependent variables are performance indicators (return on assets [ROA], return on equity [ROE] and Tobin’s Q [TQ]).

The findings deduced from the empirical results demonstrate that there is a positive relationship between intellectual capital efficiency and financial performance (ROE) and market performance (TQ).

The results of this study may give a wake-up call for banks to examine the reasons of imperfect relationship between the IC and asset efficiency (ROA).

The purpose of this paper is to design and analyze four proximal interphalangeal joint (PIP) prosthesis thorough finite element analysis (FEA) and fabricate them using rapid prototyping (RP) technique. Arthritis of the finger joints is an important pathology of the hand. Major complaints in arthritis are stiffness, deformity and severe pain. The pain is due to the inflammatory process that occurs due to pathology, which involves joint degeneration, synovial swelling and ligament and muscle stiffness. Among the surgical treatment of arthritis is Arthroplasty which involves replacing the diseased joint with an artificial joint.

In this paper, four proximal interphalangeal joint (PIP) prostheses are designed, analyzed using FEA and fabricated using rapid prototyping technique. Four different prostheses “BM”, “IMP”, “IMP2” and “FINS” are designed using CATIA software and tested by normal daily functions such as grasp, key pinch and tip pinch tests using FEA to analyze the results based on their stress and deformation. Finally, the prostheses are fabricated using electron beam melting technology.

This paper examined and analyzed the relative motion of PIP designs using FEA by applying varying loads to check the stability and range of motion of the PIP implant. The ANSYS summary results were analyzed depending on the minimal results of equivalent stress and deformation from the taken tests that have happened on the designed prosthesis. The results conclude that, in the grasp test, the minimal equivalent stress and deformation have happened on the “BM” and “IMP2” implants. Furthermore, in the key pinch test, minimal equivalent stress and deformation occurred on the “FINS” implant, and finally, in the tip pinch, minimal equivalent stress occurred on the “FINS” and minimal deformation has happened on the “IMP2” implant.

These results conclude that both “IMP2” and “FINS” share the minimum results in the taken tests, and this shows that these implants may be further studied brainstormed upon to aid innovation of a better implant design that shares both of these implants’ features and shape. Nevertheless, testing in an in vivo or in vitro model to prove more of the effectiveness of these implants should be taken into consideration, and to test how the prostheses will function in an actual environment, a simulated hand can be designed and made to discover the true forces and mechanics of the fingers and the hands with the prosthesis that is implanted, as well as to know if the hand works properly.

This paper examined and analyzed the relative motion of PIP designs using FEA by applying varying loads to check the stability and range of motion of the PIP implant.

This paper aims to explore the challenges faced in combating fraudulent practices in the Nigerian public sector.

This paper is essentially the result of primary data of in-depth semi-structured interviews. An in-depth interview was conducted with 14 respondents comprises (4) auditors, (4) accountants, (2) legal practitioners, (2) staff of the Economic and Financial Crime Commission (EFCC) and (2) staff of the Federal Inland Revenue Service. The interviews data collected were analyzed using a thematic analysis approach.

This study found that among the challenges to combat fraudulent practices in the Nigerian public sector is first the prevalence of Godfatherism in the Nigerian public sector. Godfatherism offers selective judgment, lack of agencies autonomous and the party system which remains a challenge. Second, the issue of political immunity undermines public governance which illustrates an exemption of punishment, constitutional protections and the political environment are some major challenges faced in preventing fraud in the Nigerian public sector.

This study, therefore, offers an important platform to Nigerian anti-graft bodies such as the “EFFC,” “Independent Corrupt Practices Commission” (ICPC) and “Code of Conduct Bureau” (CCB). Thus, it perhaps eases the way of combating fraudulent practices in Nigeria.

This paper is original and unique in its form and has value to anti-graft bodies and practitioners in the Nigerian public sector, private sector other African economies and academics.

The study aims to identify a gap within the extant literature on the inadequacy of earlier extension of the theory of reasoned action (TRA) and theory of planned behavior (TPB) to accommodate the peculiarity of Muslims majority countries that experiencing poverty growth in modeling the factors influencing the acceptability of Islamic financial products and services. To address this gap, this study expands the aforementioned theories through the integration of customer financial condition through the analyzes of both direct and indirect effects.

The quantitative research design was deployed through data, which was collected from samples of microentrepreneurs within the agricultural sector of northwestern Nigeria. The data from this sample was analyzed through hierarchical regression analysis.

The findings confirmed significant direct effects of all the original TPB variables; attitude, subjective norms and perceived behavioral control on acceptance intention of Islamic microfinance. More pioneering, the study established a significant direct negative effect of customer financial condition on the acceptance of Islamic microfinance among agribusiness customers. It further established the indirect (moderating) effects of customer financial condition on the influence of subject norms and perceived behavioral control on acceptance intention of Islamic microfinance, however, such indirect effect was not established in relation to the influence of attitude.

The findings implied that the providers of Islamic financial products and services should target Nigeria’s frontier market as a potential avenue for expanding their existing market share. More specifically, the agricultural sector of northwestern Nigeria could be given focus in such a marketing strategy. In terms of social impact, providing necessary finances to the agricultural sector will further enhance employment creation and reduce poverty in the northwestern region.

Despite several extensions of TRA and TPB in various settings, this could the first study which examined both direct and indirect effects of customer financial condition not only in relation to the acceptance of Islamic microfinance but also all other Islamic financial products and services.

The purpose of this paper is to investigate the influence of intellectual capital (IC) on the performance of Malaysian automotive manufacturing firms. It also examines the role of strategic thinking (ST) as a moderating variable in the relationship between IC and performance in these firms.

This study used a quantitative approach, with an initial sample of 228 firms in Malaysia. Partial least squares structural equation modelling (PLS-SEM) was employed to test the study hypotheses.

The results of the PLS-SEM analysis are as follows: Human capital (HC) and relational capital (RC) have significant effect on performance, but not structural capital (SC). ST has no moderating effect on the relationship between RC or SC and performance although it does moderate the relationship between performance and HC.

Together with the government, CEOs hold responsibility for ensuring that organizations practice effective ST and IC. With the assistance of government, CEOs should exert every effort to be leaders in this matter. In addition, CEOs of automotive manufacturing firm should reduce their emphasis on classical ways of managing organizations processes.

The findings offer guidance to automotive firms considering how to develop IC and ST to improve performance, especially in Malaysia and Southeast Asia.

This is the first study to examine the moderating effect of ST on the relationship between IC and performance worldwide.