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The main purposes of this article are twofold: (1) to investigate the unexplored connections among destination gender personality, destination stereotypes, brand attachment and destination brand love and (2) to examine the moderating role of destination involvement in the association between destination stereotypes and destination brand attachment (DBA).

The conceptual model is evaluated using qualitative methods (i.e. three focus groups, six academic experts and a pilot study). In addition, using an empirical study with 610 international travelers who visited Egypt selected by systematic random sampling, 8 hypotheses were analyzed and tested using structural equation modeling (SEM) by AMOS 23, confirmatory factor analyses and exploratory factor analyses.

The study’s results suggest that destination gender plays a vital role in enhancing stereotypes, stereotypes positively affect attachment and DBA positively affects destination brand love. Finally, the results show that destination involvement moderates the dual influence of the warmth and competence of stereotypes on destination attachment.

The research supports the contention that social perception mechanisms are crucial in destination brand perception. It offers new understandings of the association between customers' destination brand perceptions and their responses to destinations.

This paper contributes to the travel literature by analyzing a novel model of destination gender personality, stereotypes, DBA and destination brand love using both social role (SR) theory and a stereotype content model (SCM). Besides attempting this task, it explores the moderating role of destination involvement in the association between stereotypes and destination attachment using the elaboration likelihood model.

Presents a new B‐spline finite element for the dynamic analysis of unsymmetrical sandwich shells of revolution. The formulation takes account of the membrane and bending effects in isotropic or orthotropic elastic facings, and membrane, bending and transverse shearing effects in an isotropic or othotropic elastic core. Both geometry and local displacements are interpolated by a set of B‐spline functions. The main aspects added by the sandwich structure of the element are the transverse shearing and membrane‐bending coupling effects in the core. These are well represented by a set of new variables which are the mean end relative in‐plane displacements of the facing middle surfaces. Together with the transverse displacement, these variables constitute the degrees of freedom (dofs) of this new B‐spline sandwich element. The finite elements are grouped into super‐elements with C¹ continuity to obtain the whole finite element model. For each super‐element a total of five dofs per node is then obtained except for its end nodes where the derivatives of these dofs with respect to the meridional co‐ordinate are added. This choice reduces to a minimum the total number of dofs in comparison to existing sandwich elements. Evaluates the efficiency and accuracy of the proposed element through several benchmark examples. Compares the results with the analytical and numerical solutions found in the literature. A very satisfactory behaviour of the element was observed in all test cases.

This contribution critiques U.S. practices respecting birth citizenship. It first describes the logic of territorial birthright citizenship. The practice makes sense only insofar as place of birth has supplied a proxy for community membership. But many who are born in the United States leave permanently at an early age. It is not clear why they should be able to take their citizenship with them. The paper also critiques the liberalized basis for acquiring citizenship on the basis of parentage. In both cases, birth citizenship creates an increasing disconnect between the formal and organic boundaries of community. This disconnect could be addressed by the adoption of presence requirements beyond birth. Presence requirements would be consistent with liberal values to the extent they would strengthen the solidarities of the liberal state. However, it is unclear that presence gives rise to such solidarities. It is also improbable that presence requirements will be adopted. This both evidences and reinforces the declining salience of citizenship.

Interpersonal and informal ties and networks, known as wasta in the Arab Middle East region, remain a major force in Middle Eastern societies, determining most economic, social and political outcomes. Yet the literature on informal ties and networks is largely characterized by a lack of contributions from the Arab world, despite the adverse effect that lack of understanding of the wasta phenomenon is having on the effectiveness of expatriate managers and subsequently on business performance. This chapter therefore aims to shed light on the meaning, characteristics, structure, and role of wasta in establishing and maintaining successful business relationships. It ends with recommendations for foreign investors and international managers who wish to establish and maintain successful business relationships in the Middle East on how to capitalize on interpersonal networks within this process.

This study aims to explore the determinants (bank-specific, industry-specific and macroeconomic) of income diversification across interest income and non-interest income as well as for non-traditional income sources (non-interest income) from 2004–2005 to 2021–2022.

An unbalanced data set comprising 110 Indian commercial banks with 1480 observations is sampled in this study. Because of the bounded nature of the dependent variables (proxies of income diversification), the panel Tobit regression model is used.

The findings reveal that income diversification is positively influenced by bank size, technological advancements, cost–income ratio, return on assets, market competition and inflation in the economy. However, the decision to diversify income sources is adversely impacted by the capital ratio, GDP and financial intermediation ratio. Moreover, factors such as asset quality (loan loss provisions) and liquidity ratio do not directly influence the diversification strategies in the Indian banking industry.

The present study uses an extensive set of variables to provide insights into key factors for bank managers, regulators and policymakers to consider before developing diversification strategies.

To the best of the authors’ knowledge, this is the first study to examine the various bank-specific and macroeconomic determinants that affect income diversification in the Indian banking sector. The current study also investigates new variables such as technological advancements and a market concentration index for measuring competition, which have not been investigated in existing literature concerning bank income diversification in the Indian context.

The purpose of this study is to delve into the complex interplay between earnings management (EM), the International Financial Reporting Standards (IFRS) implementation and the reporting lag (RL) within the specific context of the Gulf Cooperation Council (GCC) region, with a particular emphasis on the Saudi context, offering insights into their influence on financial reporting practices.

Using a panel data set of 135 Saudi companies over an eight-year period, covering four years before and after the mandatory adoption of IFRS in 2017, this study investigates the Saudi financial reporting landscape. It uses interaction moderation analysis to explore variable effects and includes robustness analyses to validate the findings.

The findings reveal three key outcomes. First, they challenge conventional expectations by showing no significant impact of discretionary accruals (DACC) on RL, contrary to established accounting theories. This deviation is attributed to unique market characteristics within the GCC region, including family-owned businesses, government involvement and distinct regulations, with specific insights relevant to Saudi Arabia. Second, an unexpected positive association between IFRS adoption and RL in Saudi Arabia emerged. Several contextual factors contribute, including transition costs, compliance expenses, institutional dynamics and reconciling IFRS with local Shariah principles. Most importantly, IFRS adoption significantly reduced RL, especially for companies with high DACC levels. This highlights IFRS’s transformative role, emphasizes aligning EM with international standards for investor confidence and mitigating nonconformity risks in the GCC region’s business landscape.

The research findings carry significant practical implications for companies operating within the GCC region, accentuating the strategic imperative of timely financial reporting to bolster credibility, align with international standards and fortify investor confidence. Moreover, regulators and policymakers are urged to consider tailoring accounting regulations to accommodate the distinctive GCC context, thereby adeptly addressing the intricacies stemming from the interplay of EM, IFRS adoption and RL dynamics in the region.

This study adds to the current body of literature by highlighting the significant moderating influence of IFRS transition on the nexus between DACC and RL. It underscores the crucial role of this global accounting framework in reshaping financial reporting practices.

This study aims to examine the Environmental Kuznets Curve (EKC) hypothesis in the case of 100 developed and developing nations by taking into account the role of institutional quality (IQ). Using generalized method of moments (GMM) estimators, we find an inverted U-shaped relationship between economic growth and carbon dioxide (CO₂) emissions only in the developed world but not in the developing nations. It is also revealed that control of corruption plays a vital role in reducing CO₂ emissions in high income countries. Furthermore, rule of law is found to have a beneficial effect on the environment in all countries except for low income countries. Overall, our results confirm the importance of IQ in reducing CO₂ emissions. Additionally, foreign direct investment contributes to CO₂ reduction in rich countries while deteriorates the environmental quality in developing nations. Trade openness was shown to exert a positive impact on environmental quality in developing countries. These findings can be of great importance to policy makers of different income groups in designing appropriate economic and environmental policies toward the dual goals of high growth and low pollution.

Low nickel austenitic stainless steel (ASS) has attracted much attention worldwide because of its economical price. This study aims to investigate the effect of different corrosive environments on the corrosion behavior of chrome-manganese (Cr-Mn) ASS. The tests were carried out as a function of H₂SO₄ concentrations, temperature and addition of ammonium thiocyanate (NH₄SCN) (0.01 M). Potentiodynamic polarization and electrochemical impedance spectroscopy (EIS) techniques were used to study the corrosion behavior of Cr-Mn ASS. It was observed that with increasing H₂SO₄ concentration, temperature and with the addition of NH₄SCN solution, icorr, icrit and ipassive values increased. EIS data show decreasing charge transfer resistance value with increasing concentration and temperature. Higher corrosion rate with increasing temperature and concentration of H₂SO₄ is related to the anions (SO₄²⁻), which is responsible for reducing the stability of passive films. With the presence of 0.01 M NH₄SCN thiocyanate (SCN⁻ anion), there is a higher dilution of the passive film resulting in a higher corrosion rate. Energy-dispersive spectroscopy (EDS) analysis reveals the adsorption of sulfur on the surface in NH₄SCN containing a solution. The significant presence of counter ions and the adsorbed sulfur species on the steel surface play a vital role in corrosion behavior.

All the experiments were performed on a 3 mm thick sheet of Cr-Mn ASS (202 ASS) in hot rolled condition. The samples were then annealed at 1,050°C for 1 h, followed by water quenching. For microstructural examination, they were electrochemically etched in 10 Wt.% oxalic acid solution at 1 amp for 90 s. A computer-controlled Potentiostat (Biologic VMP-300) was used. After the cell was set up, the working electrode (WE) was electrostatically cleaned at −1 V vs saturated calomel electrode (SCE) for 30 s to remove the air-formed film. Then, WE were allowed to attain stable open circuit potential (OCP) for 1 h, following by the EIS test and potentiodynamic polarization test. The polarization test was started from a cathodic potential (−1.2 V vs SCE) and continued up to an anodic potential (1.6 V vs SCE) a scan rate of 0.1667 mV/s. EIS experiment was conducted on the same instrument by using a sinusoidal AC signal of 10 mV in a frequency range of 1,000,000 to 0.01 Hz at OCP.

Potentiodynamic polarization graph shows that with the increase in sulphuric acid concentration. Increasing temperature from 20°C to 80°C in 0.5 M H₂SO₄ solution increases the corrosion rate (icorr) of Cr-Mn ASS. On the addition of 0.01 M NH₄SCN to the sulfuric acid solution (0.1, 0.5 and 1 M) the corrosion rate increases drastically almost four to five times. EDS and XRD analysis shows the presence of sulfur over the oxide film and preferential site for dissolution of Cr and Mn at the steel surface when NH₄SCN is added to the sulfuric acid solution.

A study on the corrosion behavior of Cr-Mn ASS is scanty according to the author’s knowledge. Therefore, the present study will investigate the corrosion behavior of Cr-Mn ASS on SO₄⁻² anions, temperature and the addition of SCN⁻ ion in sulfuric acid.

This research aims to examine the macro determinants that significantly affect financial development in the Middle East and North Africa (MENA) region, which could be used furtherly to play a major role in economic sustainability since one of the major driving forces for economic development is the financial development.

The significant determinants of financial development should be efficiently used by the MENA region countries for creating huge financial sector development and innovation, stimulating economic development in turn and leading to the completion of the cycle of development and sustainability. To achieve this study's objective, the researcher employed a quantitative method to develop an econometric model.

This model consisted of two Panel EGLS Cross-Section Random Effects Models (REMs) in which Domestic credit to the private sector as a percentage of GDP (?PCGDP?_it) and stock market capitalization ratio (?SMC?_it) were taken as the dependent variables. In addition, the independent variables included the corruption perception index, financial freedom (FF), political stability (PS) and trade openness (TO). The researcher extracted the data for the analysis from different databases including the World Bank, the Organization for Economic Cooperation and Development and the International Monetary Fund. Throughout the first – Panel EGLS Cross-Section Random Effects Model, it turned out that, while FF, TO and corruption index had a positive relationship with ?PCGDP?_it, PS had an adverse effect on ?PCGDP?_it. The second – Panel EGLS Cross-Section Random Effects Model showed that, while PS and TO had a positive effect on stock market performance, the corruption index and FF had an adverse effect on stock market performance.

Throughout the first – Panel EGLS Cross-Section Random Effects Model, it turned out that, while FF, TO and corruption index had a positive relationship with ?PCGDP?_it, PS had an adverse effect on ?PCGDP?_it. The second – Panel EGLS Cross-Section Random Effects Model showed that, while PS and TO had a positive effect on stock market performance, the corruption index and FF had an adverse effect on stock market performance.

An economic assessment was performed of the potential for clean energy options to contribute to the power and desalination needs in the State of Kuwait over the next 20 to 40 years. The paper aims to summarize two analyses that were performed for the Kuwait Institute for Scientific Research to develop a strategy promoting renewable energy and evaluating alternative technologies including nuclear energy.

The analyses were performed using a power and water model for Kuwait that was constructed using the International Energy Agency – Energy Technology Systems Analysis Programme (IEA‐ETSAP) TIMES modeling framework. Data provided by the Ministry of Electricity and Water (MEW) and the Kuwait Petroleum Company (KPC) characterizes the projected demand for power and water; the existing and planned power generation and water desalination plants, including the expected retirement of existing plants; and future fossil fuel prices and availability. New power generation options – including renewable energy (RE), nuclear, combined cycle gas turbines (CCGT) and reheat steam power plants (RHSPP) – were compared in this least‐cost optimization framework.

The model results indicate that by 2030 the cost‐effective RE share is 11 percent of electricity generation in the reference case and 8 percent in the case with the nuclear option. The RE technologies alone provide a 2030 net‐back value compared to the reference case of US$2.35 billion, while in the nuclear case they increase the 2030 net‐back value by an additional US$1.5 billion. Increasing the RE share, as a government policy, to 10 percent, 15 percent and 20 percent, decreases the 2030 netback benefit by US$1.0, $3.6 and $8.3 billion, respectively.

Sensitivity runs based on scenarios that assume higher RE costs or lower availability, lower demand growth, lower oil and gas prices, higher nuclear plant investment costs, and RE capacity credit were analyzed.

The analysis provides a compelling economic basis for initiating a renewable energy program in the State of Kuwait. However, these forecasted benefits will only materialize to the extent the projected RE investments are achieved if they begin in earnest soon.

The analysis identifies a cost‐effective share of renewable energy use in Kuwait as about 11 percent of electricity generation in 2030. The investment in renewable energy provides the State of Kuwait with a net‐back value of US$2.35 billion, due to the fuel savings that are generated by using renewables.