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Between traditional and contemporary there are two contradictory visions. The first adopts originality and returning to the traditional, while the second advocates modernity and liberation from the old. The present paper discusses how to benefit from the present facilities without losing features of the past when developing new neighbour-hoods. Al-Dira', a traditional quarter in Al-Jouf, Saudi Arabia, is elected as a case study within which the housing unit and the urban pattern are analysed. Visual documentation, surveying, mapping, and interviews constitute essential tools to get an insight on the traditional planning and design process. On the other side, Al-Rabwa, a typical contemporary officially planned district, is investigated. It is concluded that the need for modernization should be balanced with originality. Understanding forces that shaped traditional quarters and are still embedded in the community offers a stream of information that can be utilized in contemporary development. A responsive development needs to consider local identity while formulating compact low rise buildings with courtyards and carefully positioned openings, small scale open space system, straight roads for cars and protected walkways for pedestrians, well distributed parking lots, and integrated relationship between housing, mosque and market.

The purpose of this paper is to evaluate the Saudi cement companies’ market share.

The data collected from the annual reports and financial statements of 12 companies.

The analysis of the production indicators showed that seven Saudi companies had a steady state of production capacity, while the other five companies had an increase in their production capacity.

The research is limited to the Saudi cement companies.

The Saudi cement companies add expenditures annually to update their managerial technologies, production equipment and machinery in plants and processes.

The Saudi cement companies must be creating more competition between the cement companies through the opportunity of developing or acquiring new technologies.

The annual and seasonal variation of meteorological parameters has been studied for twenty stations in Saudi Arabia. The contour maps showed temperature and rainfall increasing and wind speed decreasing trends with decreasing latitudes. The mean temperature varied between a minimum of 8.4°C and a maximum of 34.61°C while overall mean was 23.95°C. The Mean, minimum and maximum values of pressure were 932.12, 923.3 and 944.6mb, respectively. The corresponding relative humidity values were 42.7, 78.5 and 21.5%, respectively. The empirical models developed for the prediction of monthly mean values of individual parameters were able to estimate the values with acceptable accuracy

In recent years, mandatory rules and regulations were issued to stress the importance of increasing gender diversity in companies, assuming that gender diversity would enhance financial performance. Thus, the purpose of this paper is to review recent research concerning board gender diversity and its impact on financial performance for the period of 2002 to 2022.

Using the Web of Science and Scopus databases, 152 studies were analyzed, out of 91 high-impact journals. The analysis focuses on discussing the moderating, mediating and controlling variables and exploring the theories and theoretical foundations that are most prevalent in the literature.

The findings indicated an incompatibility between the results of the studies on the impact of gender diversity on financial performance. In addition, results showed the majority of studies focused on discussing the controlling variables associated with the company compared to the variables related to employees or the surrounding environment. On the other hand, the results also showed widespread use of the theoretical basis with the development of new theories in the recent period in parallel with the increase in the literature.

The results of this study help to reconcile the findings of the different and conflicting literature by presenting the perception that the efficacy of the positive impact of gender diversity on financial performance is related to several organizational and environmental factors that companies have to consider.

This paper aims to examine the impact of corporate governance internal mechanisms on tax disclosure in non-financial firms in Malaysia. Managerial ownership and incentive compensation are used as proxies to reflect corporate governance conduct.

This study uses panel data set to analyse 286 non-financial listed companies on Bursa Malaysia for the years 2010-2012. Tax disclosure was gathered from the financial statements, particularly in the consolidated of tax expenses. Tax disclosure was measured using modified effective tax rate reconciling items. Multivariate statistical analyses were run on the sample data.

This study finds that managerial ownership and incentive compensation do not significantly influence tax disclosure. On the other hand, it is found that there are significant positive associations between each of firm size and industry dummy, and tax disclosure. This means that company-specific characteristics are important factors affecting corporate tax disclosure.

This study extends the work of previous studies by suggesting that the signalling theory and the agency theory are the main theories concerned with tax disclosure and corporate governance. The authors add an additional appreciation of the contribution of corporate governance from the interested parties’ tax disclosure evaluation in the Malaysian environment.

The evidence found by this study has important policy and practical knowledge implications for the authorities, researchers, decisionmakers and firm managers. The findings provide them with some relevant insights on the importance of corporate governance practices from the companies’ perspectives and contribute to the discussion of who verifies and deduces from tax disclosure directed by companies.

To the best of the authors’ knowledge, this study is the first attempt to examine the influence of the corporate governance internal mechanisms on tax disclosure in a developing nation like Malaysia. Although this paper focuses on a single country, it contributes significantly to the debate about tax disclosure in relation to “comply or explain”, as suggested in the Code of Corporate Governance. This study shows that companies are trying to avoid as far as possible disclosing tax-related information.

Currently, the evaluation of scientific performance of universities is one of the important indicators in various ranking systems. One way to evaluate the academic performance of universities is to analyze the scientific documents of universities in reputable international databases. The purpose of this article is to analyze and evaluate the scientific publications of Alzahra University (Iran) as the top 100–200 universities during 1986–2019.

This study was performed using bibliometrics and visualization techniques. The Scopus database was used to collect data. Affiliation search and advanced search were used to retrieve the data. Excel, VOSviewer and CRExplorer software were used to analyze the data.

The results showed that the scientific publications and received citations by Alzahra University documents during the time have been upward. At the national level, it was the most scientific collaboration with researchers at the University of Tehran. Also at the international level, the most scientific collaboration has been with the United States, Canada and Germany. In total, 80% of scientific publications were published by 20% of authors. Also, 70% of the highly cited articles were published in journals with quartile 1. Finally, clustering results showed that Alzahra University's scientific publications are in five main categories, including “chemistry,” “physics,” “biology,” “psychology and educational sciences” and “accounting sciences, management, and computer science.”

This study could be a good model for evaluating the performance of scientific productions of universities and scientific institutions with bibliometrics and visualization approaches.

Institutional repositories constitute an integral part of present day digital libraries allowing global access to scholarly publications and provides an opportunity for future research enhancement and long term preservation of information. Electronic theses and dissertations (ETDs) represent a growing segment of available content in institutional repositories where they contribute to the impact and ranking of their institutions. The present study traces the growth and development of online e-theses repositories in Asia within the broader framework of open access.

The present study tries to discover the composition of ETD repositories in Asia based on the seven key parameters, i.e. country, types, language, disciplines, software, content types and repository policies. To achieve the stated objectives, the ETD repositories developed by Asian countries were identified by selecting the database of OpenDOAR (Directory of Open Access Repositories) and the retrieved data were thoroughly analyzed for the necessary information.

Theses and dissertations are considered an important part of information resources in any institution. They are often the only source of research work. Unfortunately, access to these valuable unpublished resources is often restricted to parent institution only. The authors found that ETD repositories are addressing this problem by making institutional knowledge available online and thereby not only increasing its visibility and use, but also making them contribute to the impact and ranking of their institutions. Asian countries are beginning to embrace the idea of digitizing, archiving and making their theses and dissertations available online. The study found that more than half of all IRs listed in the directory of OpenDOAR contain ETDs. ETD system is growing fast in some Asian countries. However, the number of universities having e-theses repositories is meager considering the large number of quality academic and research institutions across Asian countries.

The paper argues that ETD repositories not only benefit students and institutions by enhancing education and expanding research, but also by increasing a university’s visibility and use and thereby contributing to the impact and ranking of its parent institutions.

The study hopes to heighten awareness of research being conducted in Asia and its contribution to a global knowledge base. Some of the suggestions to improve the existing conditions and strengthen the growth rate of ETDs in Asia are also presented.

Reviews previous research on the factors affecting the proportions of debt and equity used to finance firms, describes the Saudi Arabian tax system (based on net worth) and stock market; and examines the capital structure 1993‐1997 of a sample of 35 publicly traded Saudi companies. Uses multi‐linear regression models to investigate the relationships between capital structure and other variables in 5 sectors and illustrates their varied leverage ratios. Discusses and analyses the positive links between leverage ratios, firm size and share of government ownership; and negative links with growth, return on assets and profitability margin.

The purpose of this paper is to assess the technology readiness factors and their influence on the market- and financial-based performance of Saudi cement companies from managers’ perspective.

The tool of the study is a questionnaire, which is developed to measure technology readiness from the cement companies’ managers’ perspectives; it has six dimensions with 42 statements.

The findings showed managers’ degree of agreement on the variables; technology readiness contributors (optimism and innovativeness) were set in the agree category, and the inhibitors (discomfort and insecurity) were set in the neutral category. The results also showed no statistically significant influence from the contributors on market-based performance and moderate influence from the inhibitors on market-based performance.

The research was limited to the Saudi cement companies.

This is the first paper to evaluate the Saudi cement companies for technology readiness from perspective of the companies’ managers.

This study aims to explore and analyze the disparities in the distribution of housing types and characteristics among households in Saudi Arabia, taking into consideration the regional perspective.

This study uses quantitative data obtained from the General Authority for Statistics, specifically from the Saudi 2022 Statistical Census. The data were analyzed using descriptive statistics (percentages) as well as inferential statistics, including correlation analysis (Pearson correlation) and t-tests.

The study found a distinct preference among Saudis for villas, with 85.3% choosing this housing type, while only 14.7% of non-Saudis opted for villas. The statistical analysis confirmed the significance of housing type for Saudi citizens (t = 2.561, p = 0.037), while non-Saudis did not show a statistically significant preference (t = 1.703, p = 0.132). The Pearson correlation results revealed a moderate positive correlation (r = 0.641, p = 0.009) between regional landmass and the number of houses, and a very strong positive relationship (r = 0.984) between population and the number of houses across the 13 regions. As expected, with increasing population, there was a significant increase in the number of houses (p = 0.001).

This study fills a research gap by investigating regional disparities in housing characteristics in Saudi Arabia. The findings are valuable for policymakers, housing developers and the housing market in understanding these disparities. The insights from this research can inform decision-making to promote equitable access to housing types and foster social inclusivity in the housing sector.