The impact of capital structure on Islamic Finance Development Indicador (IFDI): A cross-country analysis

The aim of this paper is to examine the effect of the capital structure on the financial development of Islamic banks. To measure Islamic financial development, we use the country-level Refinitiv Islamic Finance Development Indicator® (IFDI) during the years 2014 to 2019. The global or combined IFDI score is made up of five performance dimensions that are considered by Islamic investors: Quantitative Development, Governance, Corporate Social Responsibility, Awareness and Knowledge. Using a sample of 105 banks, covering banking systems in 19 Muslim-majority countries, the study uses a Two-Stage least squares (2SLS) regression to examine the banks\u27 financial development determinants to control IFDI\u27s reverse causality for capital structure. Aftercontrolling the macroeconomic environment, financial market structure and taxation, the results indicate that the development of banks responds positively to an increase in equity (capital ratio). The result is consistent with the signaling theory, which predicts that the best performing banks will reliably transmit this information through higher capital. The non-monotonic relationship found between financial development on shareholders \u27equity and banks\u27 capital ratios suggests that issues of shares with low capital ratios (less than 48.42%) are expensive and have a negative effect on their equity indicator. development.On the other hand, well-capitalized bank managers are advised to trust equity when faced with the decision to raise capital, as the capital ratio begins to positively affect their financial development. This study aimed to fill the gap between the capital structure of Islamic banks and their relationship with a five-dimensional indicator. Future research, however, could confront the capital structure of banks with their profitability or profitability (conventional measures and used by Western banks), as well as analyze the effect of each of the dimensions that make up the IFDI, by bank or by country on decision of their structures

Development of a Business Intelligence Solution for Performance Evaluation in Brazilian Courts of Auditors

In a context of raised demand for public services, shortage of resources and increasing complexity of controlling these public resources within a perspective that considers the evolution of public administration, with the incorporation of concepts of governance, planning and social engagement, it is imperative to pursuit improvement of ours institutions through the perception of their actions. Performance evaluations are essential management tools that allow us to monitor the achievement of goals, identify advances, correct problems and the need to make changes. Aiming at the optimization proposal in the indicators evaluation process that establishes the measurement of performance, quality and agility of Court of Auditors’ activities (established by ATRICON), applying a Business Intelligence tool that helps in the consolidation of the measurement of indicators and allows the registration and monitoring of the evolution of institution’s performance submitted to evaluation based on the framework Performance Measurement Milestone (MMD-QATC). To accomplish this task, the MySQL database management system was used in conjunction with HeidiSQL, the SQL Power Architect modeling tool, the Python programming language, the Pentaho Data Integration, part of the suite for BI solutions Pentaho in its Community Edition version, and the Microsoft Power BI Desktop. Thus, resulting in a more practical and scalable platform for consolidating the data

Analysis of the formulations of ceramic masses for the production of tiles and bricks: a bibliographic review

Directing attention to the production process of ceramic tiles and bricks, the importance of the ceramic sector is observed along with studies that seek improvements and positive interventions, in order to leverage the growth of the national pottery-ceramic sector. This work proposes to carry out a bibliographic review with a descriptive and informative approach, where the elaboration procedure took place through searches for scientific literature, having as descriptors: Analysis of the formulations of ceramic masses aiming at an improvement in the quality of the final product

The Interface between law and Artificial Intelligence: The Use of AI as a TOOL in Intellectual property law - Patent System

This research sought to investigate the use of Artificial Intelligence in the development of patents, especially in the search and dissemination of anteriority. The research problem refers to the question of whether Artificial Intelligence technology can be considered as an Inventor in itself, and hold a patent: What are the main considerations and arguments for refusing this idea in the present scenario? Consequently, in order to achieve this multidisciplinary undertaking to study the interface between AI and Patents, it was necessary to apply a perspective also centered on data analysis, IOT and new technologies in the Age of the Digital Revolution, evaluating the algorithmic characteristic of Black Boxing. In addition, the studies necessarily covered the contextualization and criteria of legal responsibility, personality rights and contractual relations as fundamental factors to support the thesis discussed here. The studies briefly addressed the regulatory aspects and legislative policies of AI in the international and European contexts, providing a perspective of comparative law. Lastly, the work tried to address some of the issues of transparency and ethics involved in this problematic topic, bringing the concept of Cui Bono to justify the impossibility of granting a Patent to AI. Therefore, this research work encompassed the advantages and disadvantages involved in the Artificial Intelligence scenario, demonstrating improved performance and results of its use in the industrial property area, according to business practices and techniques, and the ethical parameters that must be pursued by society, to develop a transparent, reliable and “explicable” use of Artificial Intelligence, as a TOOL, especially related to the patent system

The Interface between law and Artificial Intelligence: The Use of AI as a TOOL in Intellectual property law - Patent System

This research sought to investigate the use of Artificial Intelligence in the development of patents, especially in the search and dissemination of anteriority. The research problem refers to the question of whether Artificial Intelligence technology can be considered as an Inventor in itself, and hold a patent: What are the main considerations and arguments for refusing this idea in the present scenario? Consequently, in order to achieve this multidisciplinary undertaking to study the interface between AI and Patents, it was necessary to apply a perspective also centered on data analysis, IOT and new technologies in the Age of the Digital Revolution, evaluating the algorithmic characteristic of Black Boxing. In addition, the studies necessarily covered the contextualization and criteria of legal responsibility, personality rights and contractual relations as fundamental factors to support the thesis discussed here. The studies briefly addressed the regulatory aspects and legislative policies of AI in the international and European contexts, providing a perspective of comparative law. Lastly, the work tried to address some of the issues of transparency and ethics involved in this problematic topic, bringing the concept of Cui Bono to justify the impossibility of granting a Patent to AI. Therefore, this research work encompassed the advantages and disadvantages involved in the Artificial Intelligence scenario, demonstrating improved performance and results of its use in the industrial property area, according to business practices and techniques, and the ethical parameters that must be pursued by society, to develop a transparent, reliable and “explicable” use of Artificial Intelligence, as a TOOL, especially related to the patent system

The impact of capital structure on Islamic Finance Development Indicador (IFDI): A cross-country analysis

The aim of this paper is to examine the effect of the capital structure on the financial development of Islamic banks. To measure Islamic financial development, we use the country-level Refinitiv Islamic Finance Development Indicator® (IFDI) during the years 2014 to 2019. The global or combined IFDI score is made up of five performance dimensions that are considered by Islamic investors: Quantitative Development, Governance, Corporate Social Responsibility, Awareness and Knowledge. Using a sample of 105 banks, covering banking systems in 19 Muslim-majority countries, the study uses a Two-Stage least squares (2SLS) regression to examine the banks\u27 financial development determinants to control IFDI\u27s reverse causality for capital structure. Aftercontrolling the macroeconomic environment, financial market structure and taxation, the results indicate that the development of banks responds positively to an increase in equity (capital ratio). The result is consistent with the signaling theory, which predicts that the best performing banks will reliably transmit this information through higher capital. The non-monotonic relationship found between financial development on shareholders \u27equity and banks\u27 capital ratios suggests that issues of shares with low capital ratios (less than 48.42%) are expensive and have a negative effect on their equity indicator. development.On the other hand, well-capitalized bank managers are advised to trust equity when faced with the decision to raise capital, as the capital ratio begins to positively affect their financial development. This study aimed to fill the gap between the capital structure of Islamic banks and their relationship with a five-dimensional indicator. Future research, however, could confront the capital structure of banks with their profitability or profitability (conventional measures and used by Western banks), as well as analyze the effect of each of the dimensions that make up the IFDI, by bank or by country on decision of their structures

Sustainable Logistic Management Plan as an alternative to minimize budget difficulties of Higher Education Institutions

Brazil has increased its scientific production in the past four decades, with public universities playing a major role in scientific and technological research in the country. Recent cuts in governmental budgets to these institutions put them at risk of closing down, impacting not only education, but also research and development in the country, thus threatening the future of the national science and technology system. Sustainable actions may help universities to overcome this crisis. The aim of this study was to evaluate the results of the implementation, in 2008, of a Sustainable Logistic Management Plan (SLP) at the Federal University of Health Sciences of Porto Alegre (UFCSPA). Indicators were collected by UFCSPA Environmental Management Commission (EMC) and were publicly available. The study analyzed indicators such as water and energy consumption and special waste production to assess trends in environmental aspects and their respective impacts. The number of graduate and undergraduate courses at UFCSPA increased during the period, therefore most indicators showed an increase in resource consumption in absolute values. However, a decrease was observed when consumption was analyzed per capita. Accordingly, overall consumption of electricity increased 143% from 2008 to 2020, whereas a reduction per capita was observed. Special waste production increased 46% from 2013 to 2020, but per capita production remained stable and water consumption, despite having an average annual increase of 8%, also had a per capita reduction. This study shows how sustainable actions implemented by UFCSPA affected the use of resources, reducing the consumption of water, electricity, disposable materials, and waste per capita. Therefore, we can conclude that the actions implemented by the university in 2008 and monitored by the EMC in the SLP contributed significantly to achieving financial balance in the institution

Analysis of the formulations of ceramic masses for the production of tiles and bricks: a bibliographic review

Directing attention to the production process of ceramic tiles and bricks, the importance of the ceramic sector is observed along with studies that seek improvements and positive interventions, in order to leverage the growth of the national pottery-ceramic sector. This work proposes to carry out a bibliographic review with a descriptive and informative approach, where the elaboration procedure took place through searches for scientific literature, having as descriptors: Analysis of the formulations of ceramic masses aiming at an improvement in the quality of the final product

The impact of capital structure on Islamic Finance Development Indicador (IFDI): A cross-country analysis

The aim of this paper is to examine the effect of the capital structure on the financial development of Islamic banks. To measure Islamic financial development, we use the country-level Refinitiv Islamic Finance Development Indicator® (IFDI) during the years 2014 to 2019. The global or combined IFDI score is made up of five performance dimensions that are considered by Islamic investors: Quantitative Development, Governance, Corporate Social Responsibility, Awareness and Knowledge. Using a sample of 105 banks, covering banking systems in 19 Muslim-majority countries, the study uses a Two-Stage least squares (2SLS) regression to examine the banks\u27 financial development determinants to control IFDI\u27s reverse causality for capital structure. Aftercontrolling the macroeconomic environment, financial market structure and taxation, the results indicate that the development of banks responds positively to an increase in equity (capital ratio). The result is consistent with the signaling theory, which predicts that the best performing banks will reliably transmit this information through higher capital. The non-monotonic relationship found between financial development on shareholders \u27equity and banks\u27 capital ratios suggests that issues of shares with low capital ratios (less than 48.42%) are expensive and have a negative effect on their equity indicator. development.On the other hand, well-capitalized bank managers are advised to trust equity when faced with the decision to raise capital, as the capital ratio begins to positively affect their financial development. This study aimed to fill the gap between the capital structure of Islamic banks and their relationship with a five-dimensional indicator. Future research, however, could confront the capital structure of banks with their profitability or profitability (conventional measures and used by Western banks), as well as analyze the effect of each of the dimensions that make up the IFDI, by bank or by country on decision of their structures

The Interface between law and Artificial Intelligence: The Use of AI as a TOOL in Intellectual property law - Patent System

This research sought to investigate the use of Artificial Intelligence in the development of patents, especially in the search and dissemination of anteriority. The research problem refers to the question of whether Artificial Intelligence technology can be considered as an Inventor in itself, and hold a patent: What are the main considerations and arguments for refusing this idea in the present scenario? Consequently, in order to achieve this multidisciplinary undertaking to study the interface between AI and Patents, it was necessary to apply a perspective also centered on data analysis, IOT and new technologies in the Age of the Digital Revolution, evaluating the algorithmic characteristic of Black Boxing. In addition, the studies necessarily covered the contextualization and criteria of legal responsibility, personality rights and contractual relations as fundamental factors to support the thesis discussed here. The studies briefly addressed the regulatory aspects and legislative policies of AI in the international and European contexts, providing a perspective of comparative law. Lastly, the work tried to address some of the issues of transparency and ethics involved in this problematic topic, bringing the concept of Cui Bono to justify the impossibility of granting a Patent to AI. Therefore, this research work encompassed the advantages and disadvantages involved in the Artificial Intelligence scenario, demonstrating improved performance and results of its use in the industrial property area, according to business practices and techniques, and the ethical parameters that must be pursued by society, to develop a transparent, reliable and “explicable” use of Artificial Intelligence, as a TOOL, especially related to the patent system