Conceptualising Accounting as a Value-Based Concept in the Context of Alternative Finance

PurposeThis study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.Design/methodology/approachThe study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.FindingsThe analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.Originality/valueFirstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices

Financial innovation and engineering in Islamic financial institutions

Drawing from work found in the financial innovation literature, the main objective of this research is to explore the effect of religious orientation towards financial innovation and engineering in Islamic Financial Institutions (IFIs). The research also examines what constitutes this religious orientation and how it is enacted in the innovation process. Religious orientation towards financial innovation is conceptualised and defined, as a system, in this research study. In order to achieve this objective, the study employs multiple theoretical perspectives to develop its theoretical framework. It combines innovation orientation theory with the theory on boundary objects to explore the role of religion in the financial innovation processes in IFIs. Religious orientatio

Islamic Finance Ethics and Perception of Western Consumers

This paper investigates consumers’ perceptions of Islamic finance (IF) in non-Muslim majority markets. Building on research done previously and data from an original survey, the paper carries out a principal descriptive analysis (PDA) to construct the main dimensions on which financial consumer agents diverge. Five key components emerged from the PDA that is interpreted with the help of a survey covering different types of consumers. Furthermore, it explores the perceived association of Islamic financial values with ethical norms in the West. The findings help us understand how IF has been conceptualised by consumers in non-Muslim majority markets. The five components identified shed light on the constructs that have informed the growth of IF as an ethical option in international non-Muslim majority markets. This advocates the view that IF should be characterised by multidimensional drivers in the global financial market, rather than a single component of religious values.

Supporting multiple birth families:Perceptions and experiences of health visitors

Objective: To explore the current practice and perceptions of health visitors in supporting multiple birth families. Design and sample: Practicing health visitors across the United Kingdom were invited to complete a cross-sectional, descriptive, online survey. The questionnaire covered multiple birth caseload, education received about multiples and the experience of working with families. Two-hundred and ninety health visitors completed the questionnaire. Descriptive and inferential statistics were used for analysis of the quantitative components and thematic analysis for the qualitative data. Results: Most health visitors had twins on their current workload. Most health visitors had not received any specific training or continuing professional development regarding the needs of multiple birth families. Supporting the families within the confines of reduced time and increased workload was challenging. Daily tasks of caring for multiples were the main areas that health visitors and parents wanted more information about. Conclusions: In the United Kingdom, health visitors are uniquely positioned to support multiple birth families, in particular during the more challenging early years. However, the findings of this study suggest that many health visitors are aware that the care and support that they are able to provide multiple birth families falls short of meeting their needs

Competition between two high- and low-affinity protein-binding sites in myosin VI controls its cellular function.

Myosin VI is involved in many cellular processes ranging from endocytosis to transcription. This multifunctional potential is achieved through alternative isoform splicing and through interactions of myosin VI with a diverse network of binding partners. However, the interplay between these two modes of regulation remains unexplored. To this end, we compared two different binding partners and their interactions with myosin VI by exploring the kinetic properties of recombinant proteins and their distribution in mammalian cells using fluorescence imaging. We found that selectivity for these binding partners is achieved through a high-affinity and a low-affinity motif within myosin VI. These two motifs allowed competition among partners for myosin VI. Exploring how this competition affects the activity of nuclear myosin VI, we demonstrate the impact of a concentration-driven interaction with the low-affinity binding partner DAB2, finding that this interaction blocks the ability of nuclear myosin VI to bind DNA and its transcriptional activity in vitro. We conclude that loss of DAB2, a tumor suppressor, may enhance myosin VI–mediated transcription. We propose that the frequent loss of specific myosin VI partner proteins during the onset of cancer leads to a higher level of nuclear myosin VI activity

Human leukocyte antigen alleles associate with COVID-19 vaccine immunogenicity and risk of breakthrough infection.

Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) vaccine immunogenicity varies between individuals, and immune responses correlate with vaccine efficacy. Using data from 1,076 participants enrolled in ChAdOx1 nCov-19 vaccine efficacy trials in the United Kingdom, we found that inter-individual variation in normalized antibody responses against SARS-CoV-2 spike and its receptor-binding domain (RBD) at 28 days after first vaccination shows genome-wide significant association with major histocompatibility complex (MHC) class II alleles. The most statistically significant association with higher levels of anti-RBD antibody was HLA-DQB1*06 (P = 3.2 × 10-9), which we replicated in 1,677 additional vaccinees. Individuals carrying HLA-DQB1*06 alleles were less likely to experience PCR-confirmed breakthrough infection during the ancestral SARS-CoV-2 virus and subsequent Alpha variant waves compared to non-carriers (hazard ratio = 0.63, 0.42-0.93, P = 0.02). We identified a distinct spike-derived peptide that is predicted to bind differentially to HLA-DQB1*06 compared to other similar alleles, and we found evidence of increased spike-specific memory B cell responses in HLA-DQB1*06 carriers at 84 days after first vaccination. Our results demonstrate association of HLA type with Coronavirus Disease 2019 (COVID-19) vaccine antibody response and risk of breakthrough infection, with implications for future vaccine design and implementation

Human leukocyte antigen alleles associate with COVID-19 vaccine immunogenicity and risk of breakthrough infection

Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) vaccine immunogenicity varies between individuals, and immune responses correlate with vaccine efficacy. Using data from 1,076 participants enrolled in ChAdOx1 nCov-19 vaccine efficacy trials in the United Kingdom, we found that inter-individual variation in normalized antibody responses against SARS-CoV-2 spike and its receptor-binding domain (RBD) at 28 days after first vaccination shows genome-wide significant association with major histocompatibility complex (MHC) class II alleles. The most statistically significant association with higher levels of anti-RBD antibody was HLA-DQB1*06 (P = 3.2 × 10−9), which we replicated in 1,677 additional vaccinees. Individuals carrying HLA-DQB1*06 alleles were less likely to experience PCR-confirmed breakthrough infection during the ancestral SARS-CoV-2 virus and subsequent Alpha variant waves compared to non-carriers (hazard ratio = 0.63, 0.42–0.93, P = 0.02). We identified a distinct spike-derived peptide that is predicted to bind differentially to HLA-DQB1*06 compared to other similar alleles, and we found evidence of increased spike-specific memory B cell responses in HLA-DQB1*06 carriers at 84 days after first vaccination. Our results demonstrate association of HLA type with Coronavirus Disease 2019 (COVID-19) vaccine antibody response and risk of breakthrough infection, with implications for future vaccine design and implementation

A Comparison of Structure and Composition between Oldgrowth and Managed Maple-Dominated Forests in Central Ontario

In an effort to emulate natural disturbances typical of the region, Central Ontario’s uneven-aged hardwood forests are predominantly managed through partial harvesting, applied as single tree selection on crown land. Various studies have indicated however, that this silvicultural approach is not ideal for the maintenance of structural heterogeneity and compositional diversity characteristic of unmanaged forests. We quantified tree species composition and diversity, as well as various stand structural attributes following multiple stand harvest entries in 11 mature post-harvest stands and compared them with 11 unmanaged stands, distributed in both Haliburton Forest and Wildlife Reserve and Algonquin Provincial Park. Tree community compositional differences were largely site specific and likely influenced by a combination of history, topography and site quality. Haliburton Reserve had the highest level of tree diversity regardless of treatment, especially in unmanaged stands. By contrast, stands in Algonquin Park showed lower diversity and varied little between the two treatments. In Algonquin Park, STS management appeared to reduce the relative basal area of sugar maple, with the opposite occurring in Haliburton forest. Effects on other dominant canopy species such as eastern hemlock and yellow birch also varied according to location. The only shared compositional effect between locations was a reduction in American beech basal area and a lack thereof for yellow birch following multiple STS cycles. Diameter distributions were similar between treatments; however, STS stands had a reduced representation of large diameter stems, only significant when comparing stems that were ≥40, 60 and70 cm diameter at breast height. Structural differences, particularly for coarse woody debris, showed strong treatment effects and were not site specific. Overall, STS stands had a 50% decrease in volume of WD and a 58% decrease in basal area of snags compared to unmanaged stands. When restricting analyses to larger diameter stems of snags (≥ 30 and ≥50 cm diameter), those decreases become even more pronounced (62% and 73%, respectively). Reductions in downed woody debris occurred for all sizes and decay classes but were especially marked for large stems, especially ones in advanced decay. Finally, partial harvesting in this study was found to reduce heterogeneity of structural attributes at the ‘within-stand’ level relative to unmanaged forests. Our results suggest that partial harvesting may result in the regeneration of fewer tree species, but strongly reduces structural elements important for biodiversity