29295 research outputs found
Sort by
The effect of Islamic values on voluntary corporate governance disclosure: The case of Saudi listed firms
No full textPurpose – The study examines the effect of Islamic values on the extent of voluntary corporate governance (CG) disclosure. In addition, we investigate the effect of traditional ownership structure and CG mechanisms on the extent of voluntary CG disclosure.
Design/methodology/approach – We distinctively construct Islamic values and voluntary CG disclosure indices using a sample of 75 Saudi listed firms over a seven-year period in conducting multivariate regressions of the effect of Islamic values on the extent of voluntary CG disclosure. Our analyses are robust to controlling for firm-level characteristics, fixed-effects, endogeneities and alternative measures.
Findings – We find that corporations that depict greater commitment towards incorporating Islamic values into their operations through high Islamic values disclosure index score engage in higher voluntary CG disclosures than those that are not. Additionally, we find that audit firm size, board size, government ownership, institutional ownership and the presence of a CG committee are positively associated with the level of voluntary CG disclosure, whilst block ownership is negatively associated with the extent of voluntary CG disclosure.
Practical implications – Our study has clear practical implications for future research, practice and broader society by demonstrating empirically that corporations that voluntarily incorporate Islamic values into their operations are more likely to be transparent about their CG practices, and thereby providing new crucial insights on the effect of Islamic values on voluntary CG compliance and disclosure.
Originality – To the best of our knowledge, this is the first empirical attempt at explicitly examining the effect of Islamic values on the extent of voluntary CG disclosure. We also offer evidence on the effect of traditional CG and ownership structures on the extent of voluntary CG disclosure.
Keywords: Islamic values, corporate governance, Ownership structure, Voluntary disclosure, Saudi Arabia
Paper type: Research pape
The impact of cracks on the performance of photovoltaic modules
No full textThis paper presents a statistical approach for identifying the significant impact of cracks on the output power performance of photovoltaic (PV) modules. Since there are a few statistical analysis of data for investigating the impact of cracks in PV modules in real-time long-term data measurements. Therefore, this paper will demonstrate a statistical approach which uses two statistical techniques: T-test and F-test. Electroluminescence (EL) method is used to scan possible cracks in the examined PV modules. Moreover, virtual instrumentation (VI) LabVIEW software is used to predict the theoretical output power performance of the examined PV modules based on the analysis of I-V and P-V curves. The statistical analysis approach has been validated using 45 polycrystalline PV modules at the University of Huddersfield, UK
Calibration of Free-Space Radiometric Partial Discharge Measurements
No full textThe present study addresses the calibration of four types of partial discharge (PD) emulators used in the development of a PD Wireless Sensor Network (WSN). Three PD emulators have been constructed: a floating-electrode emulator, and two internal PD emulators. Both DC and AC high-voltage power supplies are used to initiate PD, which is measured using concurrent free-space radiometry (FSR) and a galvanic contact method based on the IEC 60270 standard. The emulators have been measured and simulated, and a good agreement has been found for the radiated fields. A new method of estimating the absolute PD activity level from radiometric measurements is proposed
Comparative analysis of co-processed starches prepared by three different methods
Get PDFCo-processing is currently of interest in the generation of high-functionality excipients for tablet formulation. In the present study, comparative analysis of the powder and tableting properties of three co-processed starches prepared by three different methods was carried out. The co-processed excipients consisting of maize starch (90%), acacia gum (7.5%) and colloidal silicon dioxide (2.5%) were prepared by co-dispersion (SAS-CD), co-fusion (SAS-CF) and co-granulation (SAS-CG). Powder properties of each co-processed excipient were characterized by measuring particle size, flow indices, particle density, dilution potential and lubricant sensitivity ratio. Heckel and Walker models were used to evaluate the compaction behaviour of the three co-processed starches. Tablets were produced with paracetamol as the model drug by direct compression on an eccentric Tablet Press fitted with 12 mm flat-faced punches and compressed at 216 MPa. The tablets were stored at room temperature for 24 h prior to evaluation. The results revealed that co-granulated co-processed excipient (SAS-CG) gave relatively better properties in terms of flow, compressibility, dilution potential, deformation, disintegration, crushing strength and friability. This study has shown that the method of co-processing influences the powder and tableting properties of the co-processed excipient
The Laundry Pile: Meanings and Mundanities of Everyday Life
No full textClothes laundry is one of the hidden practices of fashion - while wearing clean looking and fresh smelling clothes is fundamental for most people, our laundry practices are concealed within the monotony of everyday life. And loaded with cultural and social meanings. Yet laundry practices are simultaneously problematic since the collective use of domestic washing machines and dryers consume massive quantities of environmentally significant resources such as energy and water. The environmental impacts of laundering are inadvertent and somewhat ironic: laundry can be understood as a practice of both purity and pollution.
Efforts to reduce impacts from laundry have been mainly focused on technological efficiency and individual changes in behaviour. These initiatives appeal to a logic of direct reductions in resource use, but they fall short in responding to the meanings and values that are reproduced and enacted through doing the laundry and the social construction of practices. As such, despite continuously improving product and appliance efficiency, the net consumption of energy incurred through doing the laundry has in fact doubled since 1970 (Goodright and Wilkes, 2015).
Looking beyond the mundanities of doing the laundry, this exhibition explores some of the cultural and social meanings that laundry practices help to reconstruct and reinforce. It brings together a range of work from a small group of fashion activists, theorists and researchers from London College of Fashion and the University of Huddersfield who have explored laundry from a range of different perspectives. It includes a mix of photos, garments, illustrations and a pop up garment grooming station – giving an up close and personal glimpse into the secret world of laundry
Deployment of Available Rail Steels to Reduce Life Cycle Costs
No full textThe rate of rail degradation and hence its expected life is not uniform throughout any railway network and is governed by a combination of track, traffic and operating characteristics in addition to the metallurgical attributes of the steel. Consequently, it is suggested that any route or network is not a single linear asset but is a compilation of individual segments with different track characteristics, degradation rates and expected life spans. Thus, the choice of rail steel grade to maximise life span needs to combine the knowledge of the metallurgical attributes of the available rail steels with the conditions prevailing at the wheel-rail and vehicle-track interfaces. This approach has been the focus of research at the University of Huddersfield Institute of Railway Research (IRR) and this paper describes some of the results from the EPSRC/RSSB/DfT sponsored project entitled “Designing Steel Composition and Microstructure to Better Resist Degradation during Wheel-Rail Contact”. The paper is focussed on:
- Classification of the susceptibility to rail degradation in various parts of a mixed-traffic network.
- Metallurgical attributes of the currently available rail steel
Effectiveness and costs of a vocational advice service to improve work outcomes in patients with musculoskeletal pain in primary care: a cluster randomised trial (SWAP trial ISRCTN 52269669)
No full textMusculoskeletal pain is a common cause of work absence and early intervention is advocated to prevent the adverse health and economic consequences of longer term absence. This cluster randomised controlled trial investigated the effect of introducing what was termed a vocational advice service into primary care to provide occupational advice. Six general practices were randomised, patients were eligible if they were consulting their general practitioner (GP) with musculoskeletal pain, were employed and struggling at work or absent from work <6 months. Practices in the intervention arm could refer patients to a vocational advisor embedded within the practice providing a case managed stepwise intervention addressing obstacles to working. The primary outcome was number of days off work, over 4 months. Participants in the intervention arm (n=158) had fewer days work absence compared to the control arm (n=180) (mean 9.3 (SD 21·7) versus 14·4 (SD 27·7)) days, Incidence Rate Ratio (IRR) 0·51 (95% Confidence Interval 0·26, 0·99), p=0·048). The net societal benefit of the intervention compared with best care was £733: £748 gain (work absence) versus £15 loss (health care costs). The addition of a vocational advice service to best current primary care for patients consulting with musculoskeletal pain led to reduced absence and cost savings for society. If a similar early intervention to the one tested in this trial was implemented widely, it could potentially reduce days absent over 12 months by 16%, equating to an overall societal cost-saving of about £500 million (US $6 billion), and requiring an investment of only £10 million
Access Repository Dashboard
Do you manage University of Huddersfield Repository? Access insider analytics, issue reports and manage access to outputs from your repository in the CORE Repository Dashboard!