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This study focused on exploring the performance factors (PFs) that impact Infrastructure Sanitation Projects (ISSPs) in the construction sector. The aim was twofold: firstly, to identify these crucial PFs and secondly, to develop a robust performance model capable of effectively measuring and assessing the intricate interdependencies and correlations within ISSPs. By achieving these objectives, the study aimed to provide valuable insights into and tools for enhancing the efficiency and effectiveness of sanitation projects in the construction industry.

To achieve the study's aim, the methodology for identifying the PFs for ISSPs involved several steps: extensive literature review, interviews with Egyptian industry experts, a questionnaire survey targeting industry practitioners and an analysis using the Relative Importance Index (RII), Pareto principle and analytic network process (ANP). The RII ranked factor importance,  and Pareto identified the top 20% for ANP, which determined connections and interdependencies among these factors.

The literature review identified 36 PFs, and an additional 13 were uncovered during interviews. The highest-ranked PF is PF5, while PF19 is the lowest-ranked. Pareto principle selected 11 PFs, representing the top 20% of factors. The ANP model produced an application for measuring ISSP effectiveness, validated through two case studies. Application results were 92.25% and 91.48%, compared to actual results of 95.77% and 97.37%, indicating its effectiveness and accuracy, respectively.

This study addresses a significant knowledge gap by identifying the critical PFs that influence ISSPs within the construction industry. Subsequently, it constructs a novel performance model, resulting in the development of a practical computer application aimed at measuring and evaluating the performance of these projects.

This study aims to identify the most significant barriers and the stationary barrier to modular construction (MC) implementation and promote MC widespread use. By doing so, the construction industry can leverage the benefits of MC, such as faster construction times, improved quality control, reduced waste and increased sustainability.

This study uses a Gini’s mean analysis approach to identify the stationary barriers hindering the MC adoption in residential projects. The research focuses on the Egyptian context and uses a questionnaire survey to gather data from professionals in the construction industry.

According to the survey findings, the top five significant MC barriers are inability to modify the design; contractors asking for high bidding prices (higher initial cost); scepticism, conservation and resistance of clients to innovation and change; transportation restrictions; and lack of a one-size-fits-all tool for the design. In addition, Gini’s mean of dispersion demonstrated that the stationary barrier that faces MC adoption is the apprehension that architectural creativity will suffer because of MC.

The identified obstacles could be useful for decision makers in countries that have not yet adopted MC and may aid in the planning process to manage the risks associated with MC projects. The paper stresses the significance of devising techniques to overcome these barriers and proposes several methods to tackle these challenges.

This study fills the knowledge gap by identifying the stationary barrier and emphasising the potential risks associated with MC barriers. Furthermore, it suggests several strategies for overcoming and reducing these barriers in developing countries residential projects.

The purpose of this study is to detect the effect of some natural cellulosic polymers in their nano forms with the addition of zinc oxide nanoparticles on restoring the lost mechanical strength of degraded papyrus without any harmful effects on the inks.

In the current study, the USB digital microscopy, scanning electron microscope, measurement of mechanical properties (tensile and elongation), pH measurement, color change and infrared spectroscopy were undertaken for the samples before and after treatment and aging.

In the current study, the USB digital microscopy, scanning electron microscope, measurement of mechanical properties (tensile and elongation), pH measurement, color change and infrared spectroscopy were undertaken for the samples before and after treatment and aging.

The effect of strengthening materials was studied on cellulose and carbon ink, which makes this study closer to reality as the manuscript is the consistent structure of cellulose and inks, whereas most of the literature stated the impact of consolidation materials on the strengthening the cellulosic supports without attention to their impact on inks.

This study aims to explore the critical application areas of radio frequency identification (RFID) technology for sustainable buildings.

The quantitative research approach was adopted through a structured questionnaire administered to relevant stakeholders of construction projects. The data collected were analysed with the exploratory factor analysis, relative importance index (RII) and fuzzy synthetic evaluation (FSE).

The study’s results have categorised the crucial areas of application where construction industry stakeholders should focus their attention. These areas are divided into four categories: management technologies, production technologies, sensing technologies and monitoring technologies. The findings from the FSE indicate that monitoring technologies represent the most significant category, whereas management technologies rank as the least significant. Moreover, the RII analysis highlights that tools management stands out as the most important application of RFID, while dispute resolution emerges as the least significant RFID application.

The study establishes the core areas of RFID application and their benefits to sustainable buildings. Consequently, it helps stakeholders (consultants, clients and contractors) to examine the RFID application areas and make informed decision on sustainable construction. Furthermore, it provides systematic proof that can aid the implementation of RFID in developing countries.

The study provides an insight into the possible application areas and benefits of RFID technology in the construction industry of developing countries. It also developed a conceptual frame for the critical application areas of RFID technology in the construction industry of developing countries.

The purpose of this paper is to investigate whether audit committee characteristics, in particular audit committee size, audit committee activity and audit committee gender diversity, are associated with financial performance in Egyptian banks. The second purpose of this paper is to explore the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance.

A multiple regression analysis is used to estimate the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance of a sample of Egyptian banks during the period between 2018 and 2022.

The results indicate that audit committee size has a negative and insignificant effect impact on return on assets (ROA) and return on equity (ROE), respectively. The results also indicate that the audit committee gender diversity has a significant positive impact on ROA and ROE, respectively. Regarding audit committee activity, the number of board meetings has a negative and insignificant effect on ROA and ROE, respectively. Regarding gender diversity as a moderating variable, in general there is a positive effect of gender diversity on the relationship between audit committee characteristics and financial performance.

The study was limited to 20 banks in one country, but it sets the tone for future empirical research on this subject matter. The study also relied on one moderating variable, which is board gender diversity. This study provides an avenue for future research in the area of corporate governance and financial performance in other emerging countries, especially other African countries.

This study provides useful insights for managers and policymakers to better understand which audit committee characteristics can best encourage a company to improve financial performance. Furthermore, regulators should ensure that banks strictly adhere to corporate governance principles to build a strong banking industry capable of achieving economic development.

Banks will benefit equally from valuable qualities across demographic groupings in society by having females on the audit committee and appropriate audit committee meetings. Additionally, if audit committee members are correctly selected, banks with more females in audit committee and suitable audit committee meetings can successfully contribute to strengthening financial performance and social welfare of diverse segments of society. A culture of good banking governance must emerge to improve bank financial stability and, as a result, greater stability and economic growth.

To the best of the authors’ knowledge, the study is, perhaps, the first to examine the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance in Egyptian banks. This study adds to the literature by investigating such an issue in a developing economy that operates in a different context than those in developed countries.

The purpose of this study is to provide a systematic review of research development on auditing in the European Union over the past decade and suggest future research directions.

Following the PRISMA protocol, the authors systematically reviewed the relevant literature and conducted a qualitative content analysis of 107 studies on auditing in the European Union published between 2012 and 2023.

The results indicate increased auditing literature in the European Union from 2012 to August 2023. Around 40% of the papers were focused on six nations: Germany, Spain, Italy, the UK, Sweden and France. Additionally, 35.5% of papers have been published in three major journals: Accounting in Europe, International Journal of Auditing and the European Accounting Review. Moreover, 82.24% of papers used quantitative methods, with a few using qualitative or mixed methods. Also, most of the studies in the sample endorsed the European Union’s auditing reforms, which included implementing a cap on nonaudit fees and enhancing the independence of audit committees. Contrary to this viewpoint, multiple studies have expressed disagreement with enforcing a total prohibition on nonaudit services, as certain services can enhance auditing quality. Similarly, other studies have contested the necessity of mandatory auditor rotation every 10 years, citing the significant additional expenses associated with this practice. Finally, further studies supported the European Union’s decision to make the joint audit voluntary, as it is related to high audit fees and low audit quality.

The limitations of this research primarily stem from the authors’ choices in selecting the database and defining the criteria for searching the studied papers.

This paper offers valuable insights into the future research prospects in the European Union’s auditing field. Hence, this analysis can be helpful for researchers and practitioners in developing this field based on future research recommendations and the identified themes.

To the best of the authors’ knowledge, this paper is the first study to systematically review the developments of the European Union auditing literature over the past decade.

The use of social media is an integral part of modern life, yet the impact of social media on creativity is a paradox. Drawing on the conservation of resources theory, the authors propose that social media, as an ecological condition, both nurture and deplete resources. Accordingly, the authors investigated two inconsistent mechanisms: creative self-efficacy and ego depletion.

Study 1 established the within-person effects of social media use on creativity by tracking 64 college students for five working days. Using a sample of 493 employee–leader-matched dyads in a national bank, Study 2 tested the entire model. Study 3 is a follow-up experiment based on a sample of 160 participants.

The results consistently showed that: (1) social media use had a positive impact on creativity in general; (2) social media use increased ego depletion and creative self-efficacy, which were two inconsistent mediators; (3) hedonic use of social media reduced the negative impact of cognitive use of social media on ego depletion.

This research sheds new light on the paradox between social media use and creativity and highlights the benefits of the balanced use of social media features. This research has implications for creative stimulation and job design in digital contexts.

This study aims to identify and prioritize the challenges to adopting blockchain in supply chain management and to make its taxonomic model. Moreover, validate whether these challenging factors exist in the real world and, if they exist, then in what percentage.

This research adopted the fuzzy best-worst method (F-BWM), which integrates fuzzy set theory with the best-worst method to identify and prioritize the prominent challenges of the blockchain-based supply chain by developing a weighted multi-criteria model.

A total of 20 challenges (CH's) were identified. Lack of storage capacity/scalability and lack of data privacy challenges were found as key challenges. The findings of this study will provide a robust framework of the challenges that will assist academic researchers and industry practitioners in considering the most significant category concerning their working area.

Blockchain provides the best solution for tracing and tracking where RFID has not succeeded. It can improve quality management in a supply chain network by improving standards and speeding up operations. For inventory management, blockchain provides transparency of documentation for both parties within no time.

To the best of the authors' knowledge, no previous research has adopted the fuzzy best-worst method to prioritize the identified challenges of blockchain implementation in the supply chain. Moreover, no study provides a taxonomic model for the challenges of implementing a blockchain-based supply chain.

This study aims to investigate the drivers and challenges of integrated reporting (IR) adoption in the Hungarian SME context.

The study uses qualitative methods to conduct an in-depth analysis of small and medium enterprises’ (SMEs) drivers and challenges of IR adoption through semi-structured interviews. Further, the results of the interview are supported by content analysis.

The research highlighted the drivers for IR adoption, including growing the company’s customer base, attracting new investors, boosting competitiveness and increasing the company’s market value by improving the long-, medium- and short-term value creation. Nonetheless, the organizational transformation required to implement IR, a lack of qualified human resources, weak administrative control and poor documentation all serve as impediments to Hungarian SMEs implementing IR. Consequently, the current IR framework needs further clarification and simplification to be practical for SMEs. Integrated thinking, value creation, materiality and stakeholder engagement are the concepts that have been identified as being unclear or inapplicable for SMEs.

Furthermore, the practical implications for standard-setters, regulators and companies may help in the future in mitigating barriers, pushing companies to learn more about the benefits and risks of adopting IR.

The study is one of the few that examines the drivers and challenges of IR adoption in SMEs and responds to several academic requests for IR research on the reasons why SMEs do not participate in IR adoption. Also, the study compiles and evaluates the previous literature’s drivers and challenges for IR adoption. Furthermore, the practical implications for standard-setters, regulators and companies may help in the future in mitigating barriers, pushing companies to learn more about the benefits and risks of adopting IR.

The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).

The sample consists of 147 listed firms from the 18 EU countries during 2013–2020. This study creates a disclosure index – based on the balanced scorecard (BSC) that reflects the information content of integrated reports. The content analysis method is used to measure the integrated reporting quality (IRQ).

The findings demonstrate that the IRQ increased across the study’s time frame, going from 49.3% in 2013 to 77% in 2020. Furthermore, financial disclosures still get the most attention in the integrated reporting (IR), followed by learning and growth perspective disclosures. In addition, businesses in the financial and industrial sectors rely more on integrated reports. However, the utility sector has the highest IRQ score. By country, Spain has the highest rate of IR adoption, followed by France. Other countries, such as Austria and Hungary, have only implemented IR by one company each.

This study adds to the IR literature a new approach to measure IRQ by linking BSC with the IR framework. Empirically, businesses of any size can use this method to assess the degree of balance between the revealed financial and nonfinancial information in their reports.

Empirically, this study helps IR practitioners in determining how widely IR is used in Europe and in updating the database on the IR website. It helps them update and improve the IR framework by identifying the elements that have the least transparency and quality, investigating the causes and enhancing them.

To the best of the authors’ knowledge, this study is the first to examine the IRQ in EU countries by linking the BSC with IR elements. This is to split the elements into their own pillars, making it easier to track disclosure and evaluate the corporations’ interest in revealing these perspectives, on their own and collectively.