Unconventional Form Research Articles

Exploring IFRS in Islamic finance: a bibliometric and coding analysis of emerging topics and perspectives

PurposeEmerging economies are increasingly benefiting from Islamic finance principles. The distinctive features of this unconventional form of finance are starting to be considered even in developed economies. Islamic finance operates under prohibitions on interest, gambling, speculation and complex derivatives according to the dogma in the Quran, Sunnah, Ijma and Qiyas. International financial reporting standards (IFRS) allow companies to attract global capital due to overcoming international borders. However, Islamic finance cannot apply all accounting standards. Therefore, this study aims to explore the implementation of international accounting standards in the Islamic finance context to present applications and future research fields.Design/methodology/approachUsing a bibliometric and coding analysis, the study analyses 226 peer-reviewed journal papers extracted from the Scopus database. Using the bibliometrix package, the authors explored the literature’s intellectual, conceptual and social structures, categorising the findings into thematic clusters relevant to traditional and Islamic finance paradigms.FindingsThe results reveal new and interesting elements using the lens of the conceptual, intellectual and social structure. Additionally, the authors find out three main thematic clusters: (1) IFRS and Islamic finance: general principles; (2) IFRS and Zakat; (3) IFRS and Murabaha compatibility; (4) IFRS and Takaful; and (5) IFRS and auditing organisation for Islamic financial institution: governance strategies.Originality/valueThe contribution is original as the authors discover institutional theory perspectives and a diatribe between positivist and ontological approaches.

Observation of nonlinear response and Onsager regression in a photon Bose-Einstein condensate

The quantum regression theorem states that the correlations of a system at two different times are governed by the same equations of motion as the single-time averages. This provides a powerful framework for the investigation of the intrinsic microscopic behaviour of physical systems by studying their macroscopic response to a controlled external perturbation. Here we experimentally demonstrate that the two-time particle number correlations in a photon Bose-Einstein condensate inside a dye-filled microcavity exhibit the same dynamics as the response of the condensate to a sudden perturbation of the dye molecule bath. This confirms the regression theorem for a quantum gas, and, moreover, demonstrates it in an unconventional form where the perturbation acts on the bath and only the condensate response is monitored. For strong perturbations, we observe nonlinear relaxation dynamics which our microscopic theory relates to the equilibrium fluctuations, thereby extending the regression theorem beyond the regime of linear response.

“She is the Great Outside”: Ecofeminist Potentiality in H. G. Wells’s The Sea Lady

Abstract H. G. Wells’s serial fable The Sea Lady (1902) offers a satirical commentary on the Victorian Age: It draws a societal allegory that criticises both a cohesive conception of the natural world, and Victorian notions of the domestic realm – in the private and national sense of the term. Yet the story has long been regarded as an oddity in the author’s oeuvre. Wells’s Victorian contemporaries criticised its lack of scientific detail so characteristic of his more successful scientific romances. The reason for this appears to be the story’s eponymous central figure – a mermaid, supposedly rather the stuff of legend, folklore and fairy tales. However, by opening up a utopian realm in which ‘better dreams’ await, the figure of the sea lady destabilises Victorian moral orders as a potential discovery of the future lingers on the horizon of the century’s turn. In this article, I foreground the story’s ecofeminist potential by analysing the intersections between its unconventional form, the ‘untameable female’ protagonist at its centre, and the specific oceanic and littoral environments it presents.

Finite-momentum Cooper pairing in proximitized altermagnets.

Finite-momentum Cooper pairing is an unconventional form of superconductivity that is widely believed to require finite magnetization. Altermagnetism is an emerging magnetic phase with highly anisotropic spin-splitting of specific symmetries, but zero net magnetization. Here, we study Cooper pairing in metallic altermagnets connected to conventional s-wave superconductors. Remarkably, we find that the Cooper pairs induced in the altermagnets acquire a finite center-of-mass momentum, despite the zero net magnetization in the system. This anomalous Cooper-pair momentum strongly depends on the propagation direction and exhibits unusual symmetric patterns. Furthermore, it yields several unique features: (i) highly orientation-dependent oscillations in the order parameter, (ii) controllable 0-π transitions in the Josephson supercurrent, (iii) large-oblique-angle Cooper-pair transfer trajectories in junctions parallel with the direction where spin splitting vanishes, and (iv) distinct Fraunhofer patterns in junctions oriented along different directions. Finally, we discuss the implementation of our predictions in candidate materials such as RuO2 and KRu4O8.

Integrative analysis of single-cell and bulk RNA-sequencing data revealed disulfidptosis genes-based molecular subtypes and a prognostic signature in lung adenocarcinoma.

Disulfidoptosis is an unconventional form of programmed cell death that distinguishes itself from well-established cell death pathways like ferroptosis, pyroptosis, and necroptosis. Initially, we conducted a single-cell analysis of the GSE131907 dataset from the GEO database to identify disulfidoptosis-related genes (DRGs). We utilized differentially expressed DRGs to classify TCGA samples with an unsupervised clustering algorithm. Prognostic models were built using Cox regression and LASSO regression. Two DRG-related clusters (C1 and C2) were identified based on the DEGs from single-cell sequencing data analysis. In comparison to C1, C2 exhibited significantly worse overall prognosis, along with lower expression levels of immune checkpoint genes (ICGs) and chemoradiotherapy sensitivity-related genes (CRSGs). Furthermore, C2 displayed a notable enrichment in metabolic pathways and cell cycle-associated mechanisms. C2 was also linked to the development and spread of tumors. We created a prognostic risk model known as the DRG score, which relies on the expression levels of five DRGs. Patients were categorized into high-risk and low-risk groups depending on their DRG score, with the former group being linked to a poorer prognosis and higher TMB score. Moreover, the DRG score displayed significant correlations with CRSGs, ICGs, the tumor immune dysfunction and exclusion (TIDE) score, and chemotherapeutic sensitivity. Subsequently, we identified a significant correlation between the DRG score and monocyte macrophages. Additionally, crucial DRGs were additionally validated using qRT-PCR. Our new DRG score can predict the immune landscape and prognosis of LUAD, serving as a reference for immunotherapy and chemotherapy.

Structural vulnerability in EPCR suggests functional modulation

The endothelial protein C receptor (EPCR) is a fundamental component of the vascular system in mammals due to its contribution in maintaining blood in a non-prothrombotic state, which is crucial for overall life development. It accomplishes this by enhancing the conversion of protein C (PC) into the anticoagulant activated protein C (APC), with this property being dependent on a known EPCR conformation that enables direct interaction with PC/APC. In this study, we report a previously unidentified conformation of EPCR whereby Tyr154, critical for PC/APC binding, shows a striking non-canonical configuration. This unconventional form is incompatible with PC/APC binding, and reveals, for the first time, a region of structural vulnerability and potential modulation in EPCR. The identification of this malleability enhances our understanding of this receptor, prompting inquiries into the interplay between its plasticity and function, as well as its significance within the broader framework of EPCR's biology, which extends to immune conditions.

Flexible and Stretchable Light-Emitting Diodes and Photodetectors for Human-Centric Optoelectronics.

Optoelectronic devices with unconventional form factors, such as flexible and stretchable light-emitting or photoresponsive devices, are core elements for the next-generation human-centric optoelectronics. For instance, these deformable devices can be utilized as closely fitted wearable sensors to acquire precise biosignals that are subsequently uploaded to the cloud for immediate examination and diagnosis, and also can be used for vision systems for human-interactive robotics. Their inception was propelled by breakthroughs in novel optoelectronic material technologies and device blueprinting methodologies, endowing flexibility and mechanical resilience to conventional rigid optoelectronic devices. This paper reviews the advancements in such soft optoelectronic device technologies, honing in on various materials, manufacturing techniques, and device design strategies. We will first highlight the general approaches for flexible and stretchable device fabrication, including the appropriate material selection for the substrate, electrodes, and insulation layers. We will then focus on the materials for flexible and stretchable light-emitting diodes, their device integration strategies, and representative application examples. Next, we will move on to the materials for flexible and stretchable photodetectors, highlighting the state-of-the-art materials and device fabrication methods, followed by their representative application examples. At the end, a brief summary will be given, and the potential challenges for further development of functional devices will be discussed as a conclusion.

Facile Fabrication of Flexible and High-Performing Thermoelectrics by Direct Laser Printing on Plastic Foil.

The emerging fields of wearables and the Internet of Things introduce the need for electronics and power sources with unconventional form factors: large area, customizable shape, and flexibility. Thermoelectric (TE) generators can power those systems by converting abundant waste heat into electricity, whereas the versatility of additive manufacturing suits heterogeneous form factors. Here, additive manufacturing of high-performing flexible TEs is proposed. Maskless and large-area patterning of Bi2Te3-based films is performed by laser powder bed fusion directly on plastic foil. Mechanical interlocking allows simultaneous patterning, sintering, and attachment of the films to the substrate without using organic binders that jeopardize the final performance. Material waste could be minimized by recycling the unexposed powder. The particular microstructure of the laser-printed material renders the-otherwise brittle-Bi2Te3 films highly flexible despite their high thickness. The films survive 500 extreme-bending cycles to a 0.76mm radius. Power factors above 1500 µW m-1K-2 and a record-low sheet resistance for flexible TEs of 0.4 Ω sq-1 are achieved, leading to unprecedented potential for power generation. This versatile fabrication route enables innovative implementations, such as cuttable arrays adapting to specific applications inself-powered sensing, and energy harvesting from unusual scenarios like human skin and curved hot surfaces.

Sexy Jaosue: Consuming Hindu Deities and Homoerotic Materiality in Thailand

In this article, I describe the material and objectified conditions that occur with Jaosue Watcharakorn’s complex operations that take Ganesha’s divine sanctity in Hinduism to reconstruct a sexy and attractive masculine body that attracts gay people. I found that religious spatiality and temporality were not separate from secular matters, but they broke the disciplined order and created the unconventional form of embodiment. Jaosue’s self-manifestation is conducted upon the interacted complexity of religious objects, sexual desire, and consumption of luxury goods. However, the study of materiality must also be considered in the context of the relational powers arising in the operations of various objects organized by capitalist commoditization. I understand daily material practices as a reflection of Thai society, where the disadvantaged are struggling to achieve financial success under the inefficiency of the Thai government. Only people with strong power networks can access opportunities and success within such struggles. Jaosue’s story indicates that to make himself a possible material entity he must constantly strive and attempt to gain sources of power.

Drama as a hopeful practice when navigating liminal times

This article presents results from a study where applied drama interventions were deployed in four different groups to build capacities to re-imagine economics. Participants were interviewed or entered dialogue with each other after completing the drama work. Through a close reading of one of the conversations that stands out as glowing in the research material and with inspiration from rhizomatic analysis, we identify four nodes that point to drama as a hopeful practice during insecure times. The dramatic arts have historically facilitated the navigation of localized political and economic tensions, but research and practice has not seemingly addressed the transitions to more holistic forms of development embedded within the United Nation’s Sustainable Development Goal 8: Decent Work and Inclusive Economic Growth. Conceptualizing this transition as liminal, we argue for the use of drama(tic) arts to navigate this state. The node Space for emotions articulates drama as a possibility to embrace and integrate difficult emotions. The node Openings and invitations – a new learning experience describes drama as an unconventional form of teaching that opens for creativity and new understandings. The third node Pretending towards new realities points to how the imaginative aspects of drama can give experiences of new pretended states beyond the liminal. Finally, the node Discomfort and its reinterpretations shows how challenging aspects of drama can be understood as in itself creating a liminal state where the unexpected can emerge. Findings echo the transformatory potential of drama(tic) arts in prior environmental and sustainability education research but extend it in the specific context of navigating and re-imagining economic growth (SDG8), and point to specific qualities of drama when trying to move towards sustainability in difficult times.

Egyptian queer women’s quiet activism within repressive contexts in the Middle East

ABSTRACT This study highlights an unconventional form of LGBTQIA activism within restrictive contexts in the Middle East. Building on the triangulation of data findings obtained from activists’ social media accounts from 2014 until 2022, this study argues that Egyptian queer women mobilized quiet activism as a safe form of individual engagement within a repressive and anti-queer context fuelled by social disdain. Tracking women’s individual life stories, this study revealed an unfamiliar strategy of action that has been overlooked by scholarship addressing the LGBTQIA advocacy as a collective action in the Middle East. While scholars have entrenched the LGBTQIA advocacy within a logic of collective activism and organized cyber/groundwork, this study underlined quiet activism as a coping mechanism with state repression in order to contest the state persecution of queer citizens and violation of individual rights and freedom. Being at the intersection of individual engagement, transformative events and personal emotions, quiet activism is an adaptive form of entanglement with repressive contexts through non-confrontational and unchallenging tools of action, such as personal encounters and emotions.

Representation of the concept “past” by the elderly: Based on the comments of the social network “VKontakte”

The emergence and development of the Internet and information technologies in the late twentieth and early twenty-first centuries marked the formation of many interesting discoveries. The World Wide Web today is not only a means of communication, but also an unconventional communicative form that has given rise to virtual discourse and new scientific trends. Within the framework of Internet linguistics, diverse comprehensive studies are being actively conducted. Research into the electronic communicative space concepts is popular. This work reveals the “essence” of one of the leading concepts of senior people’s network discourse. The article describes the results of a content analysis of the Internet discourse, used by the elderly on the social network “VKontakte”, presents a content analysis of the community “We Are Pensioners”, analyzes the comments of publications left by the subscribers of this community. We provide a semantic-cognitive analysis of the selected concept and give its graphical model. Thus, content research, which involves the analysis of the publication texts, made it possible to establish that the key and most commented concept is the concept of “past”. The comments enabled us to conduct a semantic-cognitive analysis of the concept identifying its lexical representants (the core, the near, far and extreme peripheries) with a positive and negative character, structured into similar groups (the quality of life, human qualities, the quality of products and goods, characteristic features of sociocultural spheres).

Художественное своеобразие романа А. Кампаниле «Так что же такое любовь?»

The article presents an analysis of the first novel by A. Campanile “What is love?” (1927). A. Campanile is a little-known Italian writer-comedian in Russia, whose work has not been sufficiently studied in Italian and foreign literary criticism. The novel “What is love?” is not translated into Russian. In Italy, the novel was a great success, even though the comic tradition at that time was not well developed, critics did not take humorous works seriously. The purpose of this work is to comprehend the role and significance of the author’s heritage in the history of Italian and world literature, consider humorous techniques and analyze the comic technique in A. Campanile’s novel “What is love?” The main methodological basis of the study is a combination of historical-literary, historical-cultural, and comparative methods. The materials presented in the article allow us to conclude that the novel “What is love?” does not have the structure of a traditional novel. The main comic techniques include the disruption of the communication process between the characters, absurd characterizations, the technique of shifting and thickening (Z. Freud). The writer’s passion for mixing styles, montage writing technique testifies to Campanile’s predilection for experimental literature. The text is distinguished by the montage technique of the composition. The writer achieves a comic effect not only through paradox, word play, illogicality, but also through the novel’s unconventional form, structure violation, useless inserts and remarks.

Sign‐indefinite static output feedback Nash strategy for mean‐field stochastic systems

AbstractWe study static output feedback (SOF) Nash strategies for mean‐field stochastic systems. The study assumes a linear‐quadratic form of the cost functional, but the sign of the weighting matrix is indefinite. Moreover, the worst‐case disturbances are assumed to be of unconventional SOF form leading to a saddle‐point equilibrium. First, after defining the problem for the single‐player case, the necessary conditions for the existence of saddle‐point equilibrium are established. Then, we consider Nash games for mean‐field stochastic systems. Note that the cost functional associated with the mean‐field term is assumed to be of SOF form. We establish the necessary conditions for the Nash equilibrium using the cross‐coupled stochastic algebraic matrix equations (CCSAME). A new decomposition algorithm is proposed to avoid the challenges of solving high‐dimensional CCSAMEs. We also apply weakly coupled systems theory to propose a decentralized approximated reduced‐order Nash strategy. The degree of cost degradation of the decentralized strategy compared with the centralized strategy is derived more accurately than existing results. Finally, we illustrate the usefulness and effectiveness of the proposed strategy set through numerical examples.

Beyond Co-integration: New Tools for Inference on Co-movements

Abstract Macroeconomic and aggregate financial series were shown empirically to share an unconventional form of cyclical and persistent dynamics, whose functional form was obtained from the solution of general-equilibrium models with heterogeneous firms. The econometric modeling of equations that link such series requires a new methodology, as existing parametric techniques can cause paradoxical regression results and omit predictabilities. We provide a solution to disentangle the genuine relation between variables (the parameters linking them) from the unconventional dynamics that drive them. As an application, we show that GBP-USD forward premia have no predictive power for excess returns over 1976–2015 (thus solving this forward-premium puzzle) once the unconventional dynamics of spot rates are modeled. Taking advantage of these dynamics, we uncover a trading strategy which consistently outperforms existing ones in the out-of-sample period 2015–2021, delivering almost treble their profits and yielding a Sharpe ratio of 85%. Hence, even in this heavily traded market, the efficient market hypothesis has been failing for over 45 years as persistent profit opportunities remained unexploited because of the unconventional dynamics of the spot rate.

Effects of outrigger configuration on trimaran stability in longitudinal waves

A trimaran has excellent characteristics of transverse stability and less resistance because of its unconventional multiple slender hull form. However, the multi-hull configuration potentially triggers parametric roll due to the periodical fluctuation of metacentric height. In this study, an efficient numerical model was established to investigate the effects of the outriggers on trimaran stability in longitudinal waves, based on Froude-Krylov assumption and hydrostatic assumption. Then, the relationship between the metacentric height of the trimaran and the outrigger position was discussed, and the influence of heave/pitch motion responses on the wave stability of the trimaran was evaluated. Furthermore, a method of predicting the stability zone was proposed and checked by numerical simulation based on computational fluid dynamics. The relationship between the outrigger position and the potential risk of the parametric roll was analyzed by the obtained stability zones. It was found that the decrease in the outrigger displacement ratio and the increase in the clearance can significantly raise the risk of parametric roll of a trimaran.

Musical movement: lifestyle, the reality of non-traditional art, the space of learning and self-education (three comments on the concept of Aida Aylamazyan)

The article describes and comments on the concept of the musical movement, the main ideas of which were formulated and substantiated by Aida Aylamazyan, psychologist and head of the Center for the Musical Movement "Heptahor". The author believes that in this case we are dealing with one of the new forms of experimental life, which in a peculiar way combines an unconventional art form (serious music and dance), a new way of life, partly opposing the established sociality, contributing to the formation of a new personality, as well as an organic symbiosis of alternative learning and self-education. The peculiarities of the practice of musical movement are characterized. The position is formulated that the musical movement demonstrates a new vital and artistic reality in which music is structured (articulated) by the dance movement, and dance is music. Two ideological turns (psychological and social) and the problem of a new anthropological synthesis, which contributed to new ideas and ideas, are considered. Aylamazyan needed an anthropological synthesis in order to comprehend the practice of the musical movement. It includes three areas of work: criticism of ballet as an example of the traditional understanding of dance and the person in it; characterization of the specifics of a new, free dance and its formation; the concept of a person who meets the practice of musical movement. The latter includes four conceptual ideas: 1) a new interpretation of the relationship between music and dance movements as two sides of one whole, 2) relates dance movements and the experience of music to the individual and partly to the dance community, 3) includes the practices of musical movement in a broader whole of culture, sociality, art, 4) interprets the practice of musical movement, including as learning and self-education processes.

Ultralow contact resistance in organic transistors via orbital hybridization

Organic field-effect transistors (OFETs) are of interest in unconventional form of electronics. However, high-performance OFETs are currently contact-limited, which represent a major challenge toward operation in the gigahertz regime. Here, we realize ultralow total contact resistance (Rc) down to 14.0 Ω ∙ cm in C10-DNTT OFETs by using transferred platinum (Pt) as contact. We observe evidence of Pt-catalyzed dehydrogenation of side alkyl chains which effectively reduces the metal-semiconductor van der Waals gap and promotes orbital hybridization. We report the ultrahigh performance OFETs, including hole mobility of 18 cm2 V−1 s−1, saturation current of 28.8 μA/μm, subthreshold swing of 60 mV/dec, and intrinsic cutoff frequency of 0.36 GHz. We further develop resist-free transfer and patterning strategies to fabricate large-area OFET arrays, showing 100% yield and excellent variability in the transistor metrics. As alkyl chains widely exist in conjugated molecules and polymers, our strategy can potentially enhance the performance of a broad range of organic optoelectronic devices.

Study on coal seam physical characteristics and influence on stimulation: A case study of coal seams in zhengzhuang block

Coalbed Methane (CBM) is an unconventional form of natural gas which is self-generated and self-stored in coal seams. In order to realize the effective exploitation of CBM in Zhengzhuang block, microstructure, wettability, permeability, rock mechanics and in-situ stress of coal were studied in this research. It is found that high rank anthracite characterized by high vitrinite content and low inorganic mineral content, is abundant in CBM. More than 96% of inorganic minerals are clays dominated by kaolinite and illite. Various types of pores are developed on the coal. The wettability of coal differs from high to low to surface water, active water, and foam fracturing fluid; and contact angles of coal with active water and foam fracturing fluid decrease with the increase of burial depth. Gradients of fracture pressure and closure pressure in No.3 coal seam are higher than that of No.15 coal seam. The elastic modulus of coal is lower than that of sandstone. The construction curve of hydraulic fracturing shows that, when the construction flow rate and sand quantity are similar, the construction pressure of prepad in No.3 coal seam is lower than the pumping pressure of No.15 coal seam, but the propagated pressure is higher than that of No.15 coal seam. The drainage effect of No.3 coal seam with large pore volume, shallow burial depth and obvious fracture pressure is better than that of No.15 coal seam. The comprehensive understanding of coal physical properties and engineering practice in the block provide certain guiding significance to the CBM exploitation in Qinshui Basin.

Transgresywny charakter pisarstwa w polu teorii polityki

The thesis of this paper is the claim that the characteristic of writing in the field of theory of politics is its trangressiveness, i.e., exceeding certain norms. It means that it is arguing with scientificity pattern, i.e., formal rules that constitute the current criterion of scientificity. Adopting a theory of politics perspective, inspired by Pierre Bourdieu’s achievements, allows to show that definition of science is the stake in the game in the scientific field and the subfield of theory of politics. The aim of this paper is to show that the transgressive character of theory of politics writing is not unscientific, but it is rather a form of negotiations of the very norms of science by crossing the rigid patterns of writing, and its unconventional form is determined by its subject.