bluuebunny/crossref_metadata_2025_split huggingface dataset:
Incentives for conventional banks for the conversion into Islamic banks: evidence from Bangladesh
Authors: Suzuki Yasushi , Uddin S.M. Sohrab , Islam A.K.M. Ramizul 
Published: January 2020

Purpose
The skyrocketing rise of Islamic banking is noticeable in not only Islamic countries but also non-Islamic countries during the past few decades. Many conventional banks have started Islamic banking generally by maintaining separate branches/windows and occasionally by pursuing a complete conversion strategy. Following the global trend, two of the full-fledged Islamic banks adopted a conversion strategy consecutively in 2004 and 2008 in Bangladesh. The number of the conversion case is still limited. At this backdrop, this study aims to identify the incentives in the conversion strategy into Islamic banks.

Design/methodology/approach
Using the secondary data from the annual reports of the sample banks for both pre- and post-conversion periods, this study adopts the “case study” approach upon the comparison with the performance of conventional banks and other types of Islamic banks.

Findings
It is apparent that higher reserve requirement for conventional banks provides the incentive for the conversion into Islamic banks given with less reserve requirement. Under the protective regulatory framework, these converted Islamic banks may have enjoyed the rent for learning during the initial phase after the conversion, even though majority of the funds of these banks are collected from high-cost mudaraba time deposits. Basically, the credit strategy of the converted banks has been quite conservative, resulting in the concentrated portfolio selection on the asset-backed financing. However, the recent engagement of these banks in the Shari'ah-based participatory financing makes their performance a bit vulnerable.

Research limitations/implications
It is becoming difficult to justify a protective regulatory framework for incubating infant Islamic banks if the rent for learning given under the framework would not encourage them to challenge and absorb the risk and uncertainty associated with Shari’ah-based participatory financing. The current mode of profit–loss sharing (PLS) makes it difficult for the regulators to create an appropriate incentive for Islamic banks to challenge the equity-based financing.

Originality/value
The number of the conversion case is limited. Less has been done to investigate the reasons why the conventional banks opt for the conversion into Islamic banks, particularly in Bangladesh.
Islamic legal maxim for Shari’ah audit in Islamic bank
Authors: Abd Rahman Nurulhuda , Mastuki Nor’azam , Osman Muhamad Rahimi , Kasim Nawal 
Published: January 2020

Purpose
The purpose of this paper looks into how the Islamic legal maxims (ILM) could provide a basis for Sharīʿah audit practices in assisting the institution’s managerial practice to achieve Maqasid al Shari’ah (MS).

Design/methodology/approach
The findings of the study recorded in this paper are based on a single case study selected from a preliminary study. The qualitative approach was used, where two phases of a semi-structured interview were conducted on the targeted participants in their natural settings.

Findings
It was found that with the implementation of Sharīʿah audit practices, ILM supports the achievement of MS by Islamic banks. With this, the income generated by these banking institutions is halal, and all business transactions and operations will not violate the Sharīʿah principles. Furthermore, the ILM includes principles such as “certainty is not overruled by doubt,” “matters determined according to intentions,” “the norm in transactions is that of permissibility,” “harm must be eliminated” and “judgment is to be based on knowledge and understanding.”

Social implications
The findings of this study have provided valuable information that would lead Muslim auditors to exhibit a strong character while abiding by Islamic principles.

Originality/value
MS is strongly recommended in Islamic banking institutions because of the significant relationship between MS and the objectives of business transactions where wealth must be protected in the prevention of incoming hardships occurring in society. Moreover, this paper focuses on the application of ILM in the Sharīʿah audit practices as a part of the Sharīʿah governance in Islamic banks.
Qard-al-Hasan-based monetary policy and the role of the central bank as the lender of last resort
Authors: Selim Mohammad , Hassan M. Kabir 
Published: January 2020

Purpose
This paper aims to examine how a central bank (CB) can act as a lender of last resort (LOLR) for both Islamic and conventional interest-based banks by pursuing a Qard-al-Hasan (QH)-based monetary policy (MP).

Design/methodology/approach
The role of the CB as LOLR under QH-based MP and its effects on major macroeconomic variables, including deposits, loan creation and aggregate expenditures, are examined on theoretical grounds by using the aggregate output and aggregate expenditure model under the framework of Islamic MP.

Findings
When the CB acts as LOLR by pursuing QH-based MP, it automatically empowers Islamic banks (IBs) by providing access to borrowing funds from the CB on a QH basis. As a result, IBs will not be required to hold billions of dollars as liquid assets against liquidity risks. Thus, the lending capacity of IBs will increase and deposit expansion, loan creation and aggregate expenditures in the economy will all expand. This will in turn increase real GDP and employment while reducing the unemployment rate.

Originality/value
This is the first paper to analyze CBs acting as LOLR for both IBs and conventional interest-based banks by pursuing a QH-based MP, thus providing equal opportunities and equal access to borrowing facilities from the CB, along with equal partnership and fair competition for all and absolutely no discrimination to anyone. The LOLR service to all banks under QH-based MP will unveil a new horizon of opportunities where all financial institutions are expected to thrive. IBs will escape the constraints of the constant fear of liquidity risks and find a level-playing field.
Understanding immigration detention
Authors: Breuls Lars 
Published: January 2020

PurposeA reflexive ethnographic account of the practical and emotional challenges encountered by the researcher during fieldwork is too often separated from the analytical research results, which, as argued by this paper, downplays or even ignores the analytical value of the encountered challenges. Drawing on personal examples from ethnographic research in immigration detention, the purpose of this paper is to show that these challenges have an intrinsic analytical value.Design/methodology/approachEthnographic research was carried out in two immigration detention centres in Belgium and one in the Netherlands. Observations, informal conversations with detainees and staff, and semi-structured interviews with detainees were triangulated. Extracts from fieldnotes are presented and discussed to demonstrate the analytical value of the challenges experienced during fieldwork.FindingsThree important challenges are presented: distrust from organisational gatekeepers and research participants, disruptions of the organisational routines, and witnessing and experiencing feelings of powerlessness. The analytical value of these challenges is strongly connected to theoretical and analytical themes that emerged during the research.Originality/valueEthnographic researchers are encouraged to explicitly treat the reflexive accounts of practical and emotional challenges as “data in itself” and as such nested within their analytical results.
Internal audit: from effectiveness to organizational significance
Authors: Roussy Mélanie , Barbe Odile , Raimbault Sophie 
Published: January 2020

Purpose
From the perspective of two groups of governance actors, this paper aims to understand how internal audit (IA) achieves and consolidates organizational significance.

Design/methodology/approach
Interviews were conducted with audit committee chairs and chief audit executives from multinational corporations, and the participating corporations’ registration documents were analyzed.

Findings
The data indicate that IA achieves and consolidates organizational significance by activating the IA effectiveness “building blocks” (Lenz et al., 2014) all together so as to generate organizational learning and positive change. New IA effectiveness drivers also emerged from the field.

Research limitations/implications
This research contributes to the IA literature by establishing a connection, through the IA impact on organizational learning, between the constructs of IA effectiveness and organizational significance. It also contributes to the IA literature by identifying new drivers and illustrating the complementarity and interconnections between the IA effectiveness building blocks.

Practical implications
This paper encourages internal auditors to keep their eyes on the prize (i.e. organizational significance) instead of simply being focused on the mean (i.e IA effectiveness), in order to fight stakeholder disappointment.

Originality/value
The paper proposes a conceptual model of IA organizational significance and gives key insights for setting up effective IA to stimulate organizational learning and fostering positive change in the whole organization.
Effect of adhesive force on underfill process based on lattice Boltzmann method
Authors: Ishak M.H.H. , Ismail Farzad , Abdul Aziz Mohd Sharizal , Abdullah M.Z. 
Published: January 2020

Purpose
The purpose of this study is to investigate the effect of the adhesive force and density ratio using lattice Boltzmann method (LBM) during underfill process.

Design/methodology/approach
To deal with complex flow in underfill process, a framework is proposed to improve the lattice Boltzmann equation. The fluid flows with different density ratio and bump arrangement in underfill are simulated by the incorporated Carnahan–Starling (CS) equation of state (EOS). The numerical study conducted by finite volume method (FVM) and experimental results are also presented in each case at the different filling percentage for verification and validation purpose.

Findings
The numerical result is compared well with those acquired experimentally. Small discrepancy is detected in their flow profile. It was found that the adhesive force between fluid and solid was affected by the density ratio of the fluids and solder bump configuration. LBM has shown better adhesive force effect phenomenon on underfill process compared to FVM. LBM also demonstrated as a better tool to study the fluid flow in the underfill process.

Practical implications
This study provides a basis and insights into the impact of adhesive force and density ratio to the underfill process that will be advancing the future design of flip chip package. This study also provides superior guidelines, and the knowledge of how adhesive force is affected by flip chip package structure.

Originality/value
This study proposes the method to predict the adhesive force and density ratio effect for underfill flow in flip chip package. In addition, the proposed method has a good performance in representing the adhesive force during the underfill simulation for its natural physical basic. This study develops understanding of flow problems to attain high reliability for electronic assemblies.
The main determinants of adopting domestic biomass heating systems
Authors: García-Maroto Inmaculada , Muñoz-Leiva Francisco , Higueras-Castillo Elena , Liébana-Cabanillas Francisco 
Published: January 2020

Purpose
Understanding the antecedents of biomass heating adoption by domestic users is important for both public authorities and businesses because of the impact of this technology on energy consumption. The purpose of this study offers an overview of the predictors of biomass adoption based on the most relevant theories, gleaned from pro-environmental decision-making research.

Design/methodology/approach
The proposed model was tested using the partial least squares technique. The study was conducted with a sample of 528 owners of detached houses who did not use biomass technology.

Findings
The results showed that intention to adopt this type of heating system is determined by individual values, environmental concerns, attitudes, perceived control, personal and social norms, perceptions of the technology’s attributes, of the benefits of biomass and access to economic aid.

Practical implications
Companies in the biomass heating sector (manufacturers, installers, biomass producers and distributors) and public bodies should take a proactive approach toward the economic and environmental situations they currently face.

Social implications
Economic aid or subsidies should be made available to influence the adoption intention of potential owners; and the availability of the aid and the requirements that must be met to access, it should be publicized through advertisement campaigns.

Originality/value
This study includes comprehensive academic and managerial implications crucial for the introduction of domestic biomass heating systems.
The role of government in the tourism sector in developing countries: a perspective article
Authors: Jenkins Carson Lewis 
Published: January 2020

Purpose
The purpose of this paper is to provide a perspective on the role of government in the tourism sector in developing countries in the past 75 years.

Design/methodology/approach
A perspective article.

Findings
The main reasons that governments support development of tourism will remain: including foreign exchange earnings, contribution to government revenues, employment generation and regional development stimulus.

Originality/value
This paper provides a perspective from a senior academic who specialises in the field of tourism relating to the developing world.
Training and development research in tourism and hospitality: a perspective paper
Authors: Tracey Bruce , Swart Magdalena Petronella (Nellie) 
Published: January 2020

Purpose
The purpose of this paper is to discuss the evolution of the training and development field and present our projections for future inquiry in this important domain.

Design/methodology/approach
This submission is intended for possible publication as a perspective article as per the editor’s call regarding the Platinum Jubilee; thus, it is a brief review of the focal topic and projection of the future.

Findings
Employee training and development will continue to be a priority for the hospitality and tourism industry. The systems framework has been clearly established, but it is evident that additional inquiry is needed to explain how the various framework elements are related. In the decades to come, this framework will be expanded to account for the complexities that emerge from the prolific growth in information and resources for supporting training and development.

Research limitations/implications
While based on decades of previous research, it is always difficult to predict the future, especially 75 years out.

Originality/value
This paper offers a research primer on the focal topic and prescription for future efforts.
Tourism forecasting research: a perspective article
Authors: Li Gang , Jiao Xiaoying 
Published: January 2020

Purpose
The purpose of this paper is to provide a short review of tourism forecasting literature and general summary of the trends and developments in tourism forecasting and point out directions for future research in the next 75 years.

Design/methodology/approach
This is a general literature overview.

Findings
Key trends are identified for next 75 years.

Originality/value
First overview in tourism forecasting that provides foresight on long-term future trends (over next 75 years).
Distinguishing between active plasticity due to thermal acclimation and passive plasticity due toQ10effects: Why methodology matters
Authors: Havird Justin C. , Neuwald Jennifer L. , Shah Alisha A. , Mauro Alexander , Marshall Craig A. , Ghalambor Cameron K. 
Published: January 2020

AbstractCharacterizing thermal acclimation is a common goal of eco‐physiological studies and has important implications for models of climate change and environmental adaptation. However, quantifying thermal acclimation in biological rate processes is not straightforward because many rates increase with temperature due to the acute effect of thermodynamics on molecular interactions. Disentangling such passive plastic responses from active acclimation responses is critical for describing patterns of thermal acclimation.Here, we reviewed published studies and distinguished between different study designs measuring the acute (i.e. passive) and acclimated (i.e. active) effects of temperature on metabolic rate. We then developed a method to quantify and classify acclimation responses by comparing acute and acclimatedQ10values. Finally, we applied this method using meta‐analysis to characterize thermal acclimation in metabolic rates of ectothermic animals.We reviewed 258 studies measuring thermal effects on metabolic rates, and found that a majority of these studies (74%) did not allow for quantifying the independent effects of acclimation. Such studies were more common when testing aquatic taxa and continue to be published even in recent years.A meta‐analysis of 96 studies where acclimation could be quantified (using 1,072Q10values) revealed that ‘partial compensation’ was the most common acclimation response (i.e. acclimation tended to offset the passive change in metabolic rate due to acute temperature changes). However, ‘no acclimation’ and ‘inverse compensation’, in which acclimation further augmented the acute change in metabolic rate, were also common.Acclimation responses differed among taxa, habitats and with experimental design. Amphibians and other terrestrial taxa tended to show weak acclimation responses, whereas fishes and other aquatic taxa tended to show stronger compensatory responses. Increasing how long the animal was allowed to adjust to a new test temperature increased the acclimation response, but body size did not. Acclimation responses were also stronger with longer acclimation durations.Collectively, these results highlight the importance of using the appropriate experimental design to investigate and estimate thermal acclimation of biological rates. To facilitate and guide future studies of thermal acclimation, we end with some suggestions for designing and interpreting experiments.A freePlain Language Summarycan be found within the Supporting Information of this article.
Cancer care and occupational therapy: A scoping review
Authors: Wallis Amy , Meredith Pamela , Stanley Mandy 
Published: January 2020

AbstractIntroductionCancer can disrupt participation in everyday activities, suggesting a place for occupational therapy; however, there is a need to articulate the nature, scope and available evidence supporting the occupational therapy role within cancer care. In this scoping review, we identify the breadth of practice and evidence for occupational therapy in cancer care, across all stages of the disease trajectory (diagnosis to palliation/survivorship) throughout the lifespan.MethodsFive electronic databases were searched in June 2018, for English language articles. Key words were: cancer care, OR oncolog*, OR oncologic care, OR neoplasms, OR cancer survivors, OR terminal cancer, OR cancer rehabilitation, AND occupational therap*. No date restrictions were imposed. Included were: all styles of literature including grey literature, all types of cancers and all age brackets. There were no restrictions on place of origin of papers. Following the Arksey and O’Malley (2006; International Journal of Social Research Methodology, 8: 19–32) framework for scoping reviews, the first author screened titles and abstracts, and all three authors reviewed sets of the included articles. Conflicts were discussed until consensus was reached.ResultsAfter evaluating 305 titles and abstracts and 111 full‐text articles, 89 papers were retained. Articles included research studies (n = 43), reviews (n = 15), grey literature (n = 16), practice analyses (n = 14) and an editorial (n = 1). The occupational therapy roles described were diverse, but largely descriptive in nature, with little evidence of outcomes from treatment. Furthermore, the majority of papers addressed adult populations, with few considering children, adolescents or young adults. Most papers focused on specific stages of the disease, and none addressed the disease along its full trajectory.ConclusionDespite identifying a diverse range of occupational therapy roles in cancer care throughout the disease trajectory and across the lifespan, the need for professional discourse and research within our profession was highlighted. This was particularly evident for adolescents and young adults with cancer.
Corporate Environmental Proactivity: Evidence from the European Union's Emissions Trading System
Authors: Andreou Panayiotis C. , Kellard Neil M. 
Published: January 2020

AbstractIn the presence of environmental policy, how do regulated firms respond? The answer is crucial for the design and effectiveness of policy regimes intended to mitigate environmental damage. We investigate whether particular types of firms are more likely to be proactive; in other words, which firms tend to behave in a manner most consistent with the desired policy outcomes. Using data on per‐firm ‘verified’ and ‘allocated’ emissions from the European Union's Emissions Trading System (EU ETS) from 2005 till 2016, and given that some firms exceed or undershoot the allocated allowances by a large margin, we posit that this and related measures are useful proxies for a firm's proactiveness in responding to environmental policy. We find that public firms are less likely than private firms to be proactive, whilst the same is found for firms in common rather than civil law countries and for state‐owned firms. Strikingly, proactiveness is associated both with greater reductions in greenhouse gas emissions and poorer firm performance, suggesting there is an economic cost to good environmental behaviour. Whilst the EU ETS is reducing emissions, it is not yet adequately compensating proactive firms or penalizing those who pollute – better system design could aid this further.