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This paper aims to improve the life of the printed circuit boards (PCB) used in computers based on modal analysis by increasing the natural frequency of the PCB assembly.

In this work, through experiments and numerical simulations, an attempt has been made to increase the fundamental natural frequency of the PCB assembly as high as practically achievable so as to minimize the impacts of dynamic loads acting on it. An optimization tool in the finite element software (ANSYS) was used to search the specified design space for the optimal support location of the six fastening screws.

It is observed that by changing the support locations based on the optimization results the fundamental natural frequency can be raised up to 51.1% and the same is validated experimentally.

Manufacturers of PCBs used in computers fix the support locations based on symmetric feature of the board not on the dynamic behavior of the assembly. This work might lead manufacturers to redesign the location of other surface mount components.

This work provides guidelines for PCB manufacturers to finalize their support locating points which will improve the dynamic characteristics of the PCB assembly during its functioning.

This study provides a novel method to improve the life of PCB based on support locations optimization which includes majority of the surface mount components that contributes to the total mass the PCB assembly.

The purpose of this paper is to examine the relationship between accounting conservatism and pledging of shares by controlling shareholders of a firm to obtain a loan. The pledging of shares by the controlling shareholders of a firm results in alterations to the payoff and risk structure for these shareholders. Since accounting numbers have valuation implications, pledging of shares by a controlling shareholder has an impact on accounting policy choices made by the firm. The purpose of this paper is to examine the impact of controlling shareholder share pledging to obtain a loan on a specific accounting policy choice, namely, conservatism.

The paper uses a large data set from India comprising 14,786 firm years consisting of 1,570 firms belonging to 58 industries for a period of 11 years (2009–2019). The authors use ordinary least square regression with robust standard errors. The authors conduct robustness checks and the results are consistent across alternative statistical methodologies and alternative measures of the primary dependent and independent variables.

The primary results show that pledging of shares by the controlling shareholders results in higher conditional conservatism and lower unconditional conservatism. Further analysis reveals that the relationship is stronger when the controlling shareholder holds a majority ownership in the firm. Additionally, the results show that for business group affiliated firms, which are unique to developing countries, both the conditional and the unconditional conservatism are incrementally lower when the controlling shareholder pledges the shares. For family firms with a family member as CEO, the conditional conservatism is incrementally higher and the unconditional conservatism is incrementally lower. Finally, the authors show that the results hold when the pledge intensity variable is measured with a one-year lag and finally, the authors show that conditional conservatism is incrementally higher in the year of the increase in the pledge and the year after, but there is no such incremental impact on unconditional conservatism.

The research is limited to the listed firms in India. Since majority of the listed firms are controlled by families and the family firms around the world are heterogeneous the findings of the research may not be applicable to other countries.

The study has implications for policy-making and monitoring of the pledging by the controlling shareholders. It also helps the investors in making investment decisions with respect to family firms in India.

The study is unique as it focuses on the relationship between pledging of shares by the controlling shareholders and its impact on accounting conservatism. To the best of the authors’ knowledge, this is the first research integrating these two aspects.

Renal failure is an end-stage consequence after persistent hyperglycemia during diabetic nephropathy (DN), and the etiology of DN has been linked to oxidative stress. The purpose of this research was to determine the beneficial synergistic effects of S-Allyl Cysteine (SAC) and Taurine (TAU) on oxidative damage in the kidneys of type 2 diabetic rats induced by hyperglycemia.

Experimental diabetes was developed by administering intraperitoneal single dose of streptozotocin (STZ; 65 mg/kg) with nicotinamide (NA; 230 mg/kg) in adult rats. Diabetic and control rats were treated with SAC (150 mg/kg), TAU (200 mg/kg) or SAC and TAU combination (75 + 100 mg/kg) for four weeks. The estimation of body weight, fasting blood glucose (FBG), oral glucose tolerance test (OGTT), oxidative stress markers along with kidney histopathology was done to investigate the antidiabetic potential of SAC/TAU in the NA/STZ diabetic group.

The following results were obtained for the therapeutic efficacy of SAC/TAU: decrease in blood glucose level, decreased level of thiobarbituric acid reactive substances (TBARS) and increased levels of GSH, glutathione-s-transferase (GST) and catalase (CAT). SAC/TAU significantly modulated diabetes-induced histological changes in the kidney of rats.

SAC/TAU combination therapy modulated the oxidative stress markers in the kidney in diabetic rat model and also prevented oxidative damage as observed through histopathological findings.

The objective of this paper is to investigate the effect of working capital efficiency (WCE) and its components on the composite financial performance of a sample of Indian firms.

Our sample includes 796 non-financial listed firms from 2015–16 to 2021–22. Sample firms’ profitability, liquidity, solvency, cash flow management, and financial and operational leverage have been used to classify them into companies with high composite financial performance (HCFP) and with low composite financial performance (LCFP) by using K-Means Clustering technique. A composite financial performance score (CFPS) of 1 has been assigned to HCFP and 0 to LCFP. We have used logistic regression models with fixed effect to estimate the effect of cash conversion cycle (CCC) and its components, i.e. inventory days, accounts receivable days and accounts payable days on CFPS in the presence of control variables such as growth, leverage, firm size, and age.

The study finds that CCC and inventory days are inversely associated with CFPS. This finding shows that the firms’ WCE leads to superior financial performance on a composite basis.

The research findings are based on samples drawn from the population of the listed Indian non-financial companies. Since the operation, financial practices, working capital policies, and management styles of firms vary greatly among nations, the results of this study should be extended to firms in other countries after taking into account the degree of resemblance to the sample firms.

The findings of this study hold significant value for industry practitioners, as they provide guidance in determining the optimal allocation of funds for working capital and devising strategies for effectively managing inventory levels, credit sales, and vendor payments in order to increase the overall value of the company. This study aims to help investors in building their investment portfolios by identifying companies with superior composite financial performance. Investors can enhance the construction of their investment portfolios by strategically selecting companies that demonstrate superior overall performance.

The results of our study will help companies improve their WCM strategies to enhance their overall value, and their significance increases manifold during economic downturns. Business firms that perform well by efficiently managing their working capital have a multiplier effect on the economy and society at large in the form of GDP contribution, labor income, taxes to the government, investment in capital assets, and payments to suppliers.

To understand the impact of WCE on firms’ performance, the extant working capital literature focuses on some specific characteristics such as profitability, valuation, solvency, and liquidity. The limitation of employing a single parameter is its inability to present the comprehensive performance evaluation of firms. This study is among the earliest studies that focus on the holistic evaluation of WCE's impact on the composite performance of a company.

This study aims to examine the correlation between the readability of financial statements and the likelihood of future stock price crashes in nonfinancial companies listed on the Egyptian Stock Exchange. It further explores the possible moderating effect of audit quality on this relationship.

The study uses ordinary least squares regression, generalized least squares estimation and two-stage least squares methodology to examine and validate the research hypotheses. The sample comprises 107 nonfinancial companies registered on the Egyptian Stock Exchange from 2016 to 2019.

The results reveal a significant negative association between the readability of financial statements and stock price crash risk. This suggests that companies with more complex financial statements tend to experience higher future crash risks. Additionally, the study identifies audit quality as a significant moderating factor. Higher audit quality, often indicated by engagements with Big-4 audit firms, strengthens the influence of financial statements readability on stock price crash risk. This implies that while high audit quality enhances investor confidence and market stability, it also accentuates the negative consequences of complex financial statements.

The findings of this paper have significant implications for regulators and standard-setting bodies in Egypt. They should consider refining and revising existing standards to emphasize the importance of enhancing the readability of financial reports. Additionally, auditing firms should actively engage in efforts to ensure clearer and more transparent financial reporting. These actions are vital for boosting investor confidence, strengthening Egypt’s capital market and mitigating potential risks associated with information opacity and complexity.

This study represents a pioneering endeavor within the Arab and Egyptian financial environments. To the best of the author’s knowledge, it is the first examination of the association between the readability of financial statements and stock price crash risk in these contexts. Furthermore, it explores factors such as audit quality that may influence this connection.

The purpose of this literature review paper is to explore the concept of organization agility and its relevance in today's dynamic business environment. By conducting an in-depth review of existing academic and industry literature on organization agility, this study aims to identify the key factors that influence an organization's agility and the benefits and drawbacks associated with fostering agility.

Through the technique of bibliometric analysis, we provide the growth trajectory of the field by identifying the publication trends, prominent authors and countries and most prolific journal publishing in the concerned domain. We also provide the intellectual structure of the organization agility research by identifying the prominent themes that have been worked upon till date. In addition, with the backing of the theories, contexts, characteristics and methodology (TCCM) framework, we identify the most frequently applied theories, constructs and methods in organization agility research and provide new avenues for future research by analyzing the most frequently used theories, methods, constructs and research contexts.

With the ever-increasing ambiguity and need for change (why), organization agility serves as the organization's backbone. It acts as a springboard for the organization, an anchor point that remains constant while other functional aspects constantly fluctuate and change. Organization agility can be defined (what) as the ability of organizations to quickly respond to market needs by sensing, renewing, adapting and succeeding in a turbulent market. To summarize, organizational agility matters at three fundamental aspects (where): strategic level or the market capitalizing level, internal operational level and individual level.

This paper is unique in the sense that it is the first comprehensive literature review in the field of organization agility research to use a hybrid methodology (bibliometric review with TCCMs).

This systematic review aims to gain the studies regarding the effect of Nigella Sativa (N. sativa) on adipokines including leptin, adiponectin and resistin.

Search was carried out using databases Scopus, Web of Science, PubMed and Google Scholar with no restriction on language or date until February 2023 and alert services were applied to identify any paper after the primary search.

Eighteen animal and human studies were eligible for the current systematic review. Leptin and resistin levels showed a downward tendency after consuming N. sativa and its ingredients [e.g. oil, thymoquinone (TQ) and thymol] as well as its extracts (e.g. water extract). Furthermore, considering 4 of 8 animal research studies and 2 of 5 human studies that evaluated adiponectin levels, a significant increase was observed after using N. sativa and its ingredients (e.g. oil, TQ and thymol).

The present paper collates evidence from animal and human studies regarding the effect of N. sativa on adipokines including leptin, adiponectin and resistin.

Microfinance emerged as an essential catalyst for socio-economic development and financial inclusion to reduce poverty. Microfinance institutions cannot meet their primary objective of poverty reduction if they are not sustainable financially. With the theoretical support of profit incentive theory, this paper aims to investigate the impact of organizational structure (OS), growth outreach (average loan per borrower [ALPB] and number of active borrowers), women empowerment (percentage of women borrowers [PWB]), liquidity, leverage and cost efficiency (cost per borrower) on the financial sustainability of microfinance providers (MFPs) in India and explore the possible moderating effect of the national governance indicators (NGIs).

A financial sustainability index has been developed by using principal components analysis, including both conventional measures (return of assets and return on equity) and efficiency measures (operational self-sufficiency and financial self-sufficiency). Due to the existence of endogeneity and heteroskedasticity, this study uses two-step system generalized method of moments estimates to examine the relationships for a period of 2006 to 2018.

The finding reveals that there is a strong significant relationship between financial sustainability and its influential factors. Organizatioanl Structure, loan size, women borrowers, Gross Domestic Products and inflation enhance the financial sustainability of India’s microfinance sector. However, a number of borrowers, liquidity, leverage and operating costs negatively affect the financial sustainability of MFPs of India. The estimates demonstrate that NGIs significantly moderate the association between financial sustainability and its influential factors. The NGIs negatively affect the positive impact of Organizatioanl Structure on financial sustainability. National governance increases the positive effect of loan size (ALPB) and reduces the negative effect of a number of borrowers and leverage on the financial sustainability of MFPs of India. However, NGIs negatively affect the positive relationship between Percentage of Women Borrowers and Financial sustainability of Microfinance Providers of India.

To the best of the authors’ knowledge, this study is the first of its kind that incorporates all of the six dimensions of the National Governance Indicators (NGIs) and uses as a moderator. Secondly, a financial sustainability index has been developed for measuring the financial sustainability of Microfinance Providers (MFPs).

In a packaging olives manufacturing system, the drained weight of the product plays a decisive role in customer’s satisfaction as well as in financial saving for the organization. The purpose of this study is to minimize the variation of the drained weight of olives in the production system to avoid the negative consequences.

The research develops a practical implementation step-by-step of Six Sigma define, measure, analyze, improve and control (DMAIC) in reducing the variation of the drained weight of olives.

Data analysis was used at various phases of the project to identify the root causes of rejection and rework. As a result of the necessary interventions and actions to optimize the manufacturing process, the standard deviation of drained weight was significantly reduced by 51.02%, with a 99.97% decrease in the number of parts per million defectives. Thus, the yield of the production process was improved by 8.24%. The estimated annual savings from this project were US$ 228,000 resulting from reduced rejection and rework.

This research may be used in packaging olives production systems as a tool for managers and engineers planning to increase productivity and efficiency while also improving product quality. The study also provided the organization with helpful actions that will be used to guide future Six Sigma operations management on the system. Thus, practical guidelines and solutions are provided.

In this project, for the first time, the Six Sigma methodology has been applied to solve a real-world problem in the packaging olives manufacturing system and to show that the DMAIC approach may assist to improve the efficiency of their operations and hence contribute to their quest toward continuous improvement.

This study aims to focus on assessing the psychometric properties necessary to validate the internal structure of the TOURQUAL scale.

A quantitative research study was conducted in collaboration with the Brazilian Network of Tourism Observatories, comprising 927 respondents surveyed between October 2021 and May 2022. The data analysis involved the application of descriptive statistics and exploratory factor analysis, in alignment with the principles outlined in the Standards for Educational and Psychological Testing 2014 to validate the scale.

The findings of this study validate the TOURQUAL scale as a robust tool for assessing the perceived quality of tourist services, with results demonstrating one-dimensionality and replicability.

To the best of the authors’ knowledge, this study is the first to assess the psychometric properties for validating the internal structure of the TOURQUAL scale.