Fatima M. Isiaka, Salihu Abdullahi Audu and Mustafa Ahmed Umar
The dependence on the use of information systems for nearly every activity and functions in the internet is increasingly high. This form of interconnectedness has bolstered…
Abstract
Purpose
The dependence on the use of information systems for nearly every activity and functions in the internet is increasingly high. This form of interconnectedness has bolstered national economies, enhanced how governments interact with their citizens and how ordinary people connect with friends and family. However, this dependence has equally resulted to a high rise in vulnerability, threat and risk associated with more use of information and communication technology. Cyber-attacks that have the potential to disrupt or damage information system infrastructure are getting more complex with some level of sophistication. Traditional protection of information system infrastructure is no longer sufficient; systems have proven to be immune to failure or incidents. This paper aims to ensure that there is a continuous availability of services through a fail-safe proof.
Design/methodology/approach
MYSQL replication technique was used to develop a model based on three-tier layers using the principle of network interdependency and the replication techniques. Tier 1 depicts a Telecom organization serving as service provider that provides internet service to Tier 2 organization – a Bank; Tier 3 is the financial App that can be used by bank staff and customers. The fail-safe mode integrated mechanism enables Tier 3 to continue to render its services in the event of an attack on Tier 1 such as DDoS without disruption.
Findings
This technique succeeded in mitigating the loss of data if cyber incident occurred or reception of uninterrupted services is countered, which give rise to future master-to-master architecture.
Research limitations/implications
The study conducted is limited to the design and development of a fail-safe system for interdependent networks or systems using MYSQL replication technique.
Originality/value
In an interdependent environment such as the cyberspace, the sectors are interdependent for optimal results. The originality of the work ensures that there is availability of services which is sustained and that data integrity is assured using the fail-safe technique based on MySQL replication method.
Details
Keywords
Umar Khan, Adnan Abbasi, Naveed Ahmed and Syed Tauseef Mohyud-Din
This paper aims to explore the flow of nanofluid over bi-directional stretching sheet in the presence of magnetic field and linear thermal radiation.
Abstract
Purpose
This paper aims to explore the flow of nanofluid over bi-directional stretching sheet in the presence of magnetic field and linear thermal radiation.
Design/methodology/approach
In this study, water is taken as a base fluid, and copper is diluted in the base fluid. Further, four different shapes of nanoparticles are considered for the analysis. The governing nonlinear partial differential equations are transformed into the system of ordinary differential equations after using the feasible similarity transformations. Solution of the model is then performed by means of Runge–Kutta scheme.
Findings
Influence of the emerging dimensionless parameters on velocity, temperature, skin friction coefficient and local rate of heat transfer are studied with the help of graphs.
Originality/value
The study is presented in this paper is original and has not been submitted to any other journal for the publication purpose. The contents are original, and proper references have been provided wherever applicable.
Details
Keywords
Al-Qaeda is conventionally portrayed as a monolithic, hierarchical organization whose activities – coordinated by the network's leader Osama bin Laden – are the source of…
Abstract
Al-Qaeda is conventionally portrayed as a monolithic, hierarchical organization whose activities – coordinated by the network's leader Osama bin Laden – are the source of international terrorism today. Al-Qaeda is considered a radical tendency within the broader Islamist Salafi movement, legitimizing its terrorist operations as a global Islamist jihad against Western civilization. Al-Qaeda's terrorist activity today is considered, “blowback” from long finished CIA and western covert operations in Afghanistan.
The conventional wisdom is demonstrably false. After the Cold War, Western connections with al-Qaeda proliferated around the world, challenging mainstream conceptions of al-Qaeda's identity. Western covert operations and military – intelligence connections in strategic regions show that “al-Qaeda” is a network whose raison d’etre and modus operandi are inextricably embedded in a disturbing conglomerate of international Western diplomatic, financial, military and intelligence policies today. US, British, and Western power routinely manipulates al-Qaeda through a complex network of state-regional and human nodes. Such manipulation extended directly to the 9-11 hijackers, and thus to the events of 9-11 itself.11This paper advances an original argument based partially on research in Ahmed (2005), supplemented here with significant new data and analysis. Also see Ahmed (2002).
Naveed Ahmed, Umar Khan, Syed Tauseef Mohyud-Din and Saeed Ullah Jan
In this current study, the authors aim to analyze non-linear radiative squeezed flow in a rotating frame of viscous fluid.
Abstract
Purpose
In this current study, the authors aim to analyze non-linear radiative squeezed flow in a rotating frame of viscous fluid.
Design/methodology/approach
The Radioactive nature of the fluid is taken into consideration. The reduced form of equations governing the flow are developed by the implementation of similarity transformations. The coupled system thus obtained is solved by using the homotopy analysis method (HAM).
Findings
Augmentation in velocity and temperature profiles is discussed graphically by varying various involved parameters. The total error of the system is discussed in Table I. The cases of linear radiation and non-linear radiation are also discussed in Tables II and III.
Originality/value
The study presented in this paper is original and it has not been submitted to any other journal for publication purpose. The contents are original and proper references have been provided wherever applicable.
Details
Keywords
Md. Harun Ur Rashid, Md. Sha Alam Buhayan, Md. Abdul Kaium Masud and Adrian Sawyer
The study examines the effects of governance quality and religiosity on tax evasion (TE) in the OECD (Organisation for Economic Co-operation and Development) countries. Further…
Abstract
The study examines the effects of governance quality and religiosity on tax evasion (TE) in the OECD (Organisation for Economic Co-operation and Development) countries. Further, the study investigates which government qualities and religiosities affect TE significantly. Ordinary least squares has been used to analyze the data gathered from 36 OECD countries covering the period of 2002–2015 based on the latest data of TE. The results show the negative impact of governance quality and religiosity on TE; it implies the higher level of governance quality and religiosity, and the lower level of TE across the countries. Among the governance qualities, the higher the government effectiveness (GE), the rule of law (RL), and regulatory quality (RQ), the lower the level of TE as they have a negatively significant impact on TE. On the contrary, the positive impact of the voice of accountability (VA) and political stability (PS) on TE implies that with increasing the VA and PS, TE also increases. Moreover, during the investigation of religiosities on TE, the study found that Catholics (CATH) have a significant and negative effect on TE, while Muslim (MUSL) is found to be positively significant. Overall findings of the study suggest the government of the OECD countries to emphasize enhancing the governance quality and practicing of peoples' religious activities freely, which demotivates people to evade tax.
Details
Keywords
Waled Younes E. Alazzabi, Hasri Mustafa and Ahmed Razman Abdul Latiff
The purpose of this paper is to explore and provide insights into corruption and the control procedures from an Islamic perspective.
Abstract
Purpose
The purpose of this paper is to explore and provide insights into corruption and the control procedures from an Islamic perspective.
Design/methodology/approach
This paper adopts qualitative research approach using the holy Quran as a primary source and hadith of the Prophet Mohammed supported by the anecdotes of his companions as a secondary source and prior literature.
Findings
This paper offers an Islamic taxonomy of corruption that contains economic, managerial, financial, political, environmental, social and ethical corruption which is explicitly prohibited because of their consequence on societies. Islam establishes proactive, preventive, detecting and reactive procedures to control corruption and prescribes how to avoid its harmful consequences. The paper also reveals significant concepts in relation to individuals’ qualities that if taken care of, better chances to reduce corruption and better living conditions can be accomplished.
Research limitations/implications
The paper recommends means to the business community through providing managerial and practical procedures which can be used for limiting corruption effectively. However, this piece of work provides further explanations on corruption to improve our understanding on such a phenomenon and contributes to the literature from the perspective of Islam point of view.
Originality/value
The paper contributes to the debate on corruption, human, religion and control from an Islamic point of view, which is lacking. This paper finds evidence that loss of belief is a situational factor that leads to corrupt acts. Also, moral teaching in early ages is necessary for inner and self-control. Moral renovation is an influential factor that keeps individuals motivated and refrain from indulging into corrupt acts.
Details
Keywords
Sharfah Ahmad Qazi, Muhammad Moazzam, Waqas Ahmed and Muhammad Mustafa Raziq
Businesses are increasingly striving to become sustainable in terms of economic, environmental and social aspects. However, in the fresh food retail supply chains (SCs), achieving…
Abstract
Purpose
Businesses are increasingly striving to become sustainable in terms of economic, environmental and social aspects. However, in the fresh food retail supply chains (SCs), achieving environmental objectives can be challenging because of the unique characteristics of products such as perishability, bulkiness, short product lifecycle and the requirement for cold chain infrastructure. The retail industry is the face of a SC. Therefore, its role in achieving sustainable objectives is pivotal. This study examines the effect of green in-store operations on sustainability performance indicators of fresh food retail and examines the moderating role of organization size in this context.
Design/methodology/approach
Data are collected through surveys using self-administered questionnaires from 70 retail stores with 188 completed responses. Data are analyzed using structural equation modeling.
Findings
Results show a positive relationship between green in-store operation with environmental social and economic performance. Furthermore, these relationships are moderated by the organization size such that the positive green in-store operation and performance relationships are stronger in the case of environmental and social performance only and for larger retail stores. No moderation is seen for economic performance.
Originality/value
The study broadens the understanding of green SC management’s effect on sustainability performance in the retail industry. It shows how the positive implications of a green SC are contingent on organization size and have prominence for environmental and social performance.
Details
Keywords
‘Stans’ is an ancient Persian word meaning land, country or nation. This chapter begins with a review of the historical basis of zakat management in Islamic practice and provides…
Abstract
‘Stans’ is an ancient Persian word meaning land, country or nation. This chapter begins with a review of the historical basis of zakat management in Islamic practice and provides a brief historical account and status of zakat practices in select countries in Central Asia. The section thereafter focuses on benchmark international zakat management models before providing recommendations for the development of an effective zakat management model within Central Asia. The economic shocks resulting from the pandemic have forced many in the region into situational poverty. If left unchecked, this may easily regress into chronic poverty, undoing the significant growth that these countries have experienced over the last decade. Existing social programmes have limited the impact of economic loss. Since the collapse of the Soviet Union, they have an opportunity to revive this history and once again empower their nations with Islamic social finance instruments. Effective zakat management models in Indonesia and Kuwait, for example, provide different dimensions to social impact. The Indonesian model of BAZNAS provides the most comprehensive methodology for governance, risk management and replication. BAZNAS′ strategy for digitalization and collaboration suggests a strong model for development within Central Asia. Through an effective zakat model, it is expected that Central Asian nations will be better protected against economic disruptions and provide a safety net for vulnerable communities in the region. These conclusions and recommendations in this chapter are limited to the information available in the literature. Further study is required through primary research to understand better what the challenges are in zakat modelling. Locals may also be surveyed to determine their levels of zakat knowledge and their concerns for institutional zakat collection and disbursement.
Details
Keywords
Umar Habibu Umar, Jamilu Sani Shawai, Anthony Kolade Adesugba and Abubakar Isa Jibril
This study aims to evaluate how audit committee (AC) characteristics affect the performance of banks in Africa.
Abstract
Purpose
This study aims to evaluate how audit committee (AC) characteristics affect the performance of banks in Africa.
Design/methodology/approach
The authors manually generated unbalanced panel data from 78 commercial banks operating in twelve (12) countries whose annual reports were published on the website of African Financials between 2010 and 2020.
Findings
The results indicate that AC size has an insignificant positive association with bank performance (return on equity and Tobin’s Q). AC independence has a significant positive association with bank performance. However, AC gender diversity has a significant negative association with bank performance. Besides, AC financial expertise has a significant positive and negative association with return on equity and Tobin’s Q, respectively.
Research limitations/implications
The study considered only 78 banks that operate in twelve (12) African countries. Besides, the authors consider only four (4) AC attributes.
Practical implications
The findings suggest the need to maintain a smaller AC, appoint more independent members to AC, reduce the number of women appointed to AC and ensure most AC members have financial expertise. These measures could improve bank performance in Africa.
Originality/value
Unlike previous African studies that are mostly restricted to a country level, the study examined how AC attributes influence the performance of banks that operate in Africa.