Mohsen Abdoli, Mostafa Zandieh and Sajjad Shokouhyar
This study is carried out in one public and one private health-care centers based on different probabilities of patient’s no-show rate. The present study aims to determine the…
Abstract
Purpose
This study is carried out in one public and one private health-care centers based on different probabilities of patient’s no-show rate. The present study aims to determine the optimal queuing system capacity so that the expected total cost is minimized.
Design/methodology/approach
In this study an M/M/1/K queuing model is used for analytical properties of optimal queuing system capacity and appointment window so that total costs of these cases could be minimized. MATLAB software version R2014a is used to code the model.
Findings
In this paper, the optimal queuing system capacity is determined based on the changes in effective parameters, followed by a sensitivity analysis. Total cost in public center includes the costs of patient waiting time and rejection. However, the total cost in private center includes costs of physician idle time plus costs of public center. At the end, the results for public and private centers are compared to reach a final assessment.
Originality/value
Today, determining the optimal queuing system capacity is one of the most central concerns of outpatient clinics. The large capacity of the queuing system leads to an increase in the patient’s waiting-time cost, and on the other hand, a small queuing system will increase the cost of patient’s rejection. The approach suggested in this paper attempts to deal with this mentioned concern.
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Mahdi Ghaemi Asl, Ali Ghasemoghli and Rabeh Khalfaoui
A hypothesis developed in this paper models the relationship between the borrower and the bank as a dynamic game based on incomplete information (business game) and seeks an…
Abstract
Purpose
A hypothesis developed in this paper models the relationship between the borrower and the bank as a dynamic game based on incomplete information (business game) and seeks an equilibrium point at which the facilitated applicant can act according to the terms of the loan agreement once the contract is signed and meet the requirements of the contract.
Design/methodology/approach
The primary assumption in the formation of the Islamic bank in Islamic society is that the members of the society are Muslims and act according to religious orders. However, the non-fulfillment of divine principles and orders is always possible. In partnership agreements, the risk of infringement is reduced and corrupt contracts are prevented in some circumstances. Our basic model was constructed using the Beer-Quiche classic game, which has been modified dynamically along with a generalization of complexity terms. The information asymmetry led us to use a heterogeneous belief system to evaluate the probability of the customer transmitting a low credit risk signal to the bank and the probability of the customer transmitting a high credit risk signal to the bank. There are several assumptions of the basic model that are released in the extended model by the presence of a social inspector, by exploring credit risk signals in the generalized model and by considering various commitment levels in the comprehensive model.
Findings
As a result, it is observed that there is no Nash equilibrium in cases where the customer applies separation strategies. But if the pulling strategies are applied, the Nash equilibrium can be achieved under certain conditions, including inspection bodies in the banking system, the creation of necessary transparency and the proper treatment of criminals by government and regulatory bodies. So, by using alternative belief systems, applying different filters and paying attention to all sectors of the economy, new Nash equilibrium points can be achieved. Moreover, multi-stage facilities payment reduces the risk of corrupt contracts.
Originality/value
This paper sets out to analyze Nash Equilibrium and its possible encounter in Islamic Banking for the first time, utilizing a Bayesian Game-Theoretic framework. A major aspect of the research is the contribution to a better understanding of the role of transparency and government oversight in the implementation of Islamic banking regulatory standards.
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Ghassem Blue, Masoumeh Chahrdahcheriki, Zabihollah Rezaee and Mohsen Khotanlou
This study aims to present a model for detecting and predicting creative accounting in companies listed on the Tehran Stock Exchange (TSE).
Abstract
Purpose
This study aims to present a model for detecting and predicting creative accounting in companies listed on the Tehran Stock Exchange (TSE).
Design/methodology/approach
The authors conduct this research in three stages. First, the authors review the literature to determine the dimensions, components, indicators and techniques of creative accounting. Second, the authors conduct semi-structured interviews with experts using the fuzzy Delphi technique to obtain screening and reach a consensus. Finally, the authors develop a model to predict creative accounting by classifying the financial statements of the sample companies into two groups based on the use or non-use of creative accounting techniques, measuring the indicators determined in the previous stage, running various machine learning algorithms and choosing the superior algorithm.
Findings
The results indicate the usefulness of accounting information for detecting and predicting creative accounting and the relevance of several financial attributes as important predictors. The results also indicate the superiority of extremely randomized trees over other algorithms in predicting creative accounting and suggest that the primary purpose of creative accounting in Iran is earnings management. Contrary to the political cost hypothesis, large Iranian companies use creative accounting to inflate profits.
Research limitations/implications
The present research also has several limitations that must be considered, and caution must be exercised in interpreting and generalizing the findings as specified in the revised manuscript.
Practical implications
This study’s implications are significant for policymakers, standard-setters and practitioners. By recognizing the detrimental effects of creative accounting on financial transparency within companies, policymakers can address existing gaps in accounting standards to minimize the potential for earnings manipulation. Consequently, strengthening internal and external mechanisms related to a firm’s financial performance becomes achievable. The study provides evidence of the need for audit firms to recognize the importance of creative accounting and consider creative accounting in their audit plans to prevent insufficient or even misleading disclosure by companies that extensively use creative accounting practices in their financial reporting. Moreover, knowledge of creative accounting techniques can help auditors assess audit and detection risks and serve as a valuable guide for reducing audit costs and improving audit quality.
Social implications
Given that creative accounting practices distort the true or real accounting results, curbing creative accounting practices reduces corporate failures and could lead to the reduction of job losses and other social consequences.
Originality/value
This study uses a unique database in Iran to determine a model for predicting creative accounting using a mixed-method methodology, qualitative and quantitative, to identify creative accounting techniques and run various machine learning algorithms.
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Serhii Nazarovets and Olesya Mryglod
This article presents the results of a quantitative analysis of Ukrainian arts and humanities (A&H) research from 2012 to 2021, as observed in Scopus. The overall publication…
Abstract
Purpose
This article presents the results of a quantitative analysis of Ukrainian arts and humanities (A&H) research from 2012 to 2021, as observed in Scopus. The overall publication activity and the relative share of A&H publications in relation to Ukraine's total research output, comparing them with other countries. The study analyzes the diversity and total number of sources, as well as the geographic distribution of authors and citing authors, to provide insights into the internationalization level of Ukrainian A&H research. Additionally, the topical spectrum and language usage are considered to complete the overall picture.
Design/methodology/approach
This study uses the Scopus database as the primary data source for analyzing the general bibliometric characteristics of Ukrainian A&H research. All document types, except Erratum, were considered. A language filter was applied to compare the bibliometric characteristics of English versus non-English publications. In addition to directly imported data from Scopus, the study employs the ready-to-use SciVal tools to operate with A&H subcategories and calculate additional bibliometric characteristics, such as Citations per Publication (CPP), Field-Weighted Citation Impact (FWCI) and journal quartiles. Information on the country of journal publishers and details on delisted journals from Scopus were obtained from the official Source Title List available on the Elsevier website and the SCImago Journal and Country Rank Portal.
Findings
According to the results obtained, the publication patterns for Ukrainian A&H research exhibit dynamics comparable to those of other countries, with a gradual increase in the total number of papers and sources. However, the citedness is lower than expected, and the share of publications in top-quartile sources is lower for 2020–2021 period compared to the previous years. The impact of internationally collaborative papers, especially those in English, is higher. Nevertheless, over half of all works remain uncited, probably due to the limited readership of the journals selected for publication.
Originality/value
This study provides original insights into the bibliometric characteristics of Ukrainian A&H publications between 2012 and 2021, as assessed using the Scopus database. The authors’ findings reveal that Ukraine's A&H publications have higher visibility than some Asian countries with similar population sizes. However, in comparison to other countries of similar size, Ukraine's research output is smaller. The authors also discovered that cultural and historical similarities with neighboring countries play a more significant role in publication activity than population size. This study highlights the low integration of Ukrainian A&H research into the global academic community, evident through a decline in papers published in influential journals and poor citedness. These findings underscore the importance for authors to prioritize disseminating research in influential journals, rather than solely focusing on indexing in particular databases.