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The purpose of this paper is to find out whether governance mechanisms approximated by the board of directors' characteristics, auditors' quality, ownership structure and compensation mix, can help bridge the gap between economic value added (EVA) and market values approximated by created shareholder value (CSV).

Based on a sample of US firms and using available data for EVA, discriminant analysis and stepwise regression are used to test whether governance characteristics explain the differences between the results provided by the two measures of performance.

The results show that governance characteristics are important in explaining the differences between the results provided by CSV and EVA and that board independence, the auditors' expertise and reputation, the ownership structure and the stock‐options contribute significantly in explaining these differences.

The results are very relevant to academicians and practitioners concerned with performance measurement. They basically underline the importance of including governance characteristics in any evaluation formula.

Kish Island is one of the most attractive tourism destinations in Iran and it is becoming an increasingly popular destination for tourism investment. Many people have recently migrated to the island. Thus, one of the housing policies for the island is to maximize the efficiency of residential lands, particularly in providing affordable housing for low‐income people. The purpose of this study is to develop social, economical and architectural solutions for affordable housing design and overcome related problems using adapted vernacular solutions.

The methodology of this study involved identifying the research problem, followed by formatting the research framework, reviewing the comprehensive literature and documenting the concepts of affordable housing and vernacular architecture. Therefore, an affordable house design methodology was used to develop vernacular architecture to minimize cost and environmental impacts, while maximizing the social acceptability in housing projects for low‐income earners in Kish Island. Section A in Mir Mohanna, which is the most important residential centre for the low‐income people, was used as the study area in this research.

The results of this study clarified that the houses in Section A in Mir Mohanna did not meet the criteria of affordable housing and people's needs. Hence, some suggestions for affordable housing would certainly contribute towards formulating all these, including housing policy to be implemented on Kish Island.

The current paper was an attempt to find strategies for guiding the appropriate process of developing affordable housing on the basis of vernacular architecture for the country and other similar places. It is hoped that the recommendations might increase more regulated housing development and housing policies on Kish Island.

The purpose of this paper is to present synthesis protocol of hydrogel composed of Chitosan (CS) and Poly(ethylene glycol) (PEG) and establish an understanding of its thermal responsive behavior. It aims to prove the basic temperature sensing ability of a novel CS-PEG-based hydrogel and define its sensing span.

This study includes synthesis of CS and PEG-based hydrogel samples by first performing dissolution of both constituents, respectively, and then adding Glutaraldehyde as the cross-linking agent. It further includes proposed hydrogel’s swelling studies and dynamic behavior testing, followed by hydrogel characterization by Fourier transform infrared spectroscopy, X-ray diffraction and SEM. The last section focuses on the use of proposed hydrogel as a temperature sensor.

Detailed experimental results show that a hydrogel comprising of CS and PEG presents a thermally responsive behavior. It offers potential to be used as a temperature responsive hydrogel-based sensor which could be used in medical applications.

This research study presents scope for future research in the field of thermally responsive bio-sensors. It provides basis for the fabrication of a thermal responsive sensor system based on hydrogels that can be used in specific medical applications.

This article’s indented contribution is to provide novel theoretical insights and empirical observations on “who gets what” in the way of incomes, including wages. The article challenges the conventional wisdom about stratification, especially power and status, as an outcome or function of economic distribution. It posits that income distribution is conditional on pre‐existing social stratification expressed in antecedent differences in class, power, status and related factors.

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.

The purpose of this paper is to explore the underlying assumptions of economic development theories that may support or constrain accounting standard-setting strategies related to IFRS adoption and their potential effects on emerging stock markets (ESMs) development. The authors investigate the country-level association between the extent of IFRS adoption and ESMs development.

The empirical analysis is based on a dynamic panel model using the generalized method of moments for 50 emerging economies over a period spanning from 2001 to 2007.

The authors find that a higher level of IFRS adoption affects positively and significantly stock market development (SMD). More specifically, full IFRS adoption for listed firms is substantially associated with SMD. However, the authors find that partial adoption of IFRS might be not only inappropriate and irrelevant, but also significantly harmful to ESMs development. In addition, it is shown that local GAAPs shaped on the basis of IFRS with major changes are at the origin of such counter-intuitive relationships.

This paper has some policy implications for developing countries. In order to enhance ESMs development, it is important to improve financial information quality through full adoption of IFRS. In a global economic system, it is essential to standard-setters as well as market regulators in non-adopter developing countries to require full IFRS adoption.

This paper extends previous work of Larson and Kenny (1996) in establishing relationships between standard-setting strategies faced to IFRS and theories of economic development. The authors investigate the effects of these standard-setting strategies on SMD using a sample of 50 emerging economies.

Access to patent-related information is facilitated in large part by repositories of patents. Additionally, patent repositories support transparency and knowledge exchange, both of which can spark new alliances and collaborations. In addition to serving as a source of inspiration for future inventions, they allow companies, researchers and inventors to look up current patents and prevent infringement. Globally, the scientific and academic communities are becoming increasingly interested in open-access repositories. Countries throughout the world have kept up their repositories because of their significance. A directory of open access repositories (OpenDOAR) is a reliable source with minimally inaccurate or dubious content, having been meticulously chosen and validated. It acts as a global registration hub, enabling the visibility and accessibility of research contributions. Hence, this study aims to look into the current status of open-access repositories for archiving “Patents”, at the global level in OpenDOAR by analysing the different characteristic features of repositories.

The advanced search strategy of the directory of open-access repositories (www.opendoar.org/) is used to extract the data. The data extraction process was carried out on 28th March 2023. The study limited its search to “Patents” only, among the different content types listed in it. A total of 253 repositories were retrieved that contained the selected content type. However, the advanced search feature was combined one by one with other available parameters to retrieve the data. The gathered data was saved in MS Excel for further analysis. Moreover, the open access policies, open archives initiative protocol for metadata harvesting (OAI-PMH) and language interface of repositories were manually looked up from each repository/record information. To present the findings, charts and tables were used to visualize the gathered data effectively.

The study shows that repositories have increased over the years, with the highest number established in 2022. The UK has emerged as the most prominent country contributing to the development of repositories for archiving patents. The majority of the repositories are institutional, and DSpace is the most commonly used software for their creation. While Web 2.0 tools are not widely used, however, a significant number of repositories have incorporated RSS feeds, Atom and social media. Open access policies play a vital role in managing the content archived in the repositories, and only a small percentage of the repositories were found to be following them. However, the majority of the repositories have shown OAI-PMH compliance. English is the most commonly preferred interface language by repositories for archiving patents. These findings suggest that there is still significant room for improvement in the development and management of repositories, and adherence to open-access policies could play a crucial role in ensuring their sustainability and usefulness in the future.

To the best of the author’s knowledge, the study is the first of its type that examines the global landscape of open-access patent repositories.

This paper aims to investigate seven prominent translations of the Qur'anic verb-noun collocations into English (Pickthall, 1930; AL-Hilali and Khan, 1977; Ali, 1934; Arberry, 1955; Shakir, 1999; Sarwar, 1981; Saheeh International, 1997) to unfold their renditions of the style and meaning of such Qur'anic verb-noun collocation into English.

The study follows a corpus-based research in a sense that the study is conducted on seven translations of the Noble Qur'an that have been taken form The Qur'anic Arabic Corpus, using linguistic and exegetical analyses. Based on Reiss’ model of text analysis (2000), the author analyses the intralinguistic and extralinguistic features of the Qur'anic verb-noun collocations.

Findings reveal that linguistic and exegetical analyses are perquisites for adequate rendition, which prevent deviation in meaning and translation loss. It is also found that Qur'anic collocations use unique literary techniques and devices, which hinder their natural and adequate renditions into English.

The novelty of this study lies in studying the architectural design of the Qur'anic verb-noun collocations in terms of the unique selection of words and style. Such unique architectural design of such collocations creates monumental hindrances in their rendition into other languages, which have not been given due attention in translation studies.