Sultan Zainal Abidin University

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    دفع الإيهام وإزالة الإشكال بالأثر عند مفسري القرون الثلاثة الأولى ابن قتيبة نموذجا

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    The relevancy of strategic thinking in the role of management accounting systems for SME’s survivability: A new conceptual framework

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    This paper aims to present a novel conceptual model for long-term survival in the context of Pakistani SMEs. Researchers have long been interested in uncovering what makes certain entrepreneurs better to others, particularly in SMEs from emerging economies that are primarily concerned with their own survivability. Scholarship has revealed that the desire for survival is deeply ingrained in the owners/managers of SMEs, as a result of which they endeavor to lessen their struggle for survival. Long-term survival, or sustainable survival, is arguably influenced by strategic thinking. When discussing the SME context, management accounting research has captured the attention of scholars due to its significance and application. Management accounting systems provide financial and nonfinancial data that stimulate the cognitive process. Certain management accounting tools, particularly at the strategic level, include “strategy mapping, analysis of core competencies, long-range and business planning, risk management, environmental impact assessment, value for money audits, value engineering or value analysis, competitor analysis”. We have argued in this conceptual paper that management accounting systems can activate strategic thinking cognitively, thereby enabling SMEs to sustain themselves in the long run. Thus, it is critical for SMEs to optimize management accounting systems because they can have a significant impact on their survival. Further, the presence of management accounting systems can bring robustness in planning, controlling and decision making in SMEs

    The shariah-derived models of medical interactions between healthcare providers and patients

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    The Shariah-Derived Models of Medical Interactions between Healthcare Providers and Patients are models of medical professionals and patient-client relationships constructed and reviewed from the religious perspective, Islamic jurisprudence in particular. The models were constructed based on various aspects pertaining to the patient who seeks for the treatment or consultations, the doctor who provides the medical services or treatment, involvement of a third party, the form of agreement involving all related parties, and the related Islamic rulings. The rulings were derived from the five basic rules pertaining to the actions and interactions of a person (al-ahkam ash-shar'iyyah al-taklifiyyah). The models were classified based on the profitability of the service rendered, types of contracts involved, as well as the related Islamic rulings. The relationships are summarized into four models; Model A - Charitable Work/ NonProfit Based, Model B - Profit Based, Model C - Civil Servant, and Model D - Private Employee/ Practice. Providing medical services is indeed a noble obligation. It involves certain requirements and principles in relation to the religious rulings that may differ from what are commonly practiced or understood

    Enhanced signal processing using modified cyclic shift tree denoising

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    The cortical pyramidal neurons in the cerebral cortex, which are positioned perpendicularly to the brain’s surface, are assumed to be the primary source of the electroencephalogram (EEG) reading. The EEG reading generated by the brainstem in response to auditory impulses is known as the Auditory Brainstem Response (ABR). The identification of wave V in ABR is now regarded as the most efficient method for audiology testing. The ABR signal is modest in amplitude and is lost in the background noise. The traditional approach of retrieving the underlying wave V, which employs an averaging methodology, necessitates more attempts. This results in a protracted length of screening time, which causes the subject discomfort. For the detection of wave V, this paper uses Kalman filtering and Cyclic Shift Tree Denoising (CSTD). In state space form, we applied Markov process modeling of ABR dynamics. The Kalman filter, which is optimum in the mean-square sense, is used to estimate the clean ABRs. To save time and effort, discrete wavelet transform (DWT) coefficients are employed as features instead of filtering the raw ABR signal. The results show that even with a smaller number of epochs, the wave is still visible and the morphology of the ABR signal is preserved

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