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1 – 10 of 27Ali A. Ali, H. Abd El-Wahab, Moustafa S. Abusaif, Ahmed Ragab, Omar A. Abdel-Jaid, E.A. Eldeeb and Yousry A. Ammar
The paper aims to the preparation of novel disperse dye based on azo salicylaldehyde derivatives TF-A [2-hydroxy-5-((3-(trifluoromethyl)phenyl)diazenyl)benzaldehyde] and full…
Abstract
Purpose
The paper aims to the preparation of novel disperse dye based on azo salicylaldehyde derivatives TF-A [2-hydroxy-5-((3-(trifluoromethyl)phenyl)diazenyl)benzaldehyde] and full evaluation of their use as disperse dye TF-ASC [bis 2-hydroxy-5-((3-(trifluoromethyl)phenyl)diazenyl)benzaldehyde Schiff base with 4,4'-methylenedianiline] for dyeing polyester fabric at various conditions.
Design/methodology/approach
The dispersed dye was synthesized via Schiff base condensation in the presence of ceric ammonium nitrate cerium ammonium nitrate 10 mmole% as an eco-friendly catalyst at room temperature. The chemical structure of the prepared dye was characterized via elemental analysis, Fourier-transform infrared spectroscopy, 1H- and 13 C-NMR spectroscopic analysis tools. This study thoroughly examined the dyeing of disperse dye TF-ASC on polyester at various conditions. The characteristics of dyed polyester fabric were measured by colour measurements, as well as light, washing, crock fastness and finally, colour strength. The discrete fourier transform (DFT) theoretical studies, including EHOMO, ELUMO and optimized geometrical structure, were assumed and discussed in detail.
Findings
The results showed that the synthesized organic dye TF-ASC was highly functional and appropriate for this kind of dyeing method. The dyeing fabrics obtained from disperse dye TF-ASC, properties possess high colour strength as well as good overall fastness properties. These dyes had a high affinity for polyester fabric, with just a tiny change in dye affinity when the pH was changed, even under alkaline circumstances. The dye levelness and shade depth of the colour results were good, and there were a variety of hues from light brownish yellow to deep brownish yellow. The results obtained from DFT computational studies such as EHOMO, ELUMO, optimized structure, diploe moment µ and electrophilicity index deduced that prepared organic dye TF-ASC is more applicable as a dispersed dye.
Originality/value
This research is significant because it provides a new dye for dyeing polyethylene terephthalate fibres with exceptional brightness and levelness; the method of preparation is a useful pathway due to its being known as a green chemistry method.
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Muhammad Azeem Qureshi, Tanveer Ahsan, Ammar Ali Gull and Zaghum Umar
This study investigates the impact of economic policy uncertainty (EPU) on corporate sustainability [environmental, social and governance (ESG)] performance and aims to explore…
Abstract
Purpose
This study investigates the impact of economic policy uncertainty (EPU) on corporate sustainability [environmental, social and governance (ESG)] performance and aims to explore whether uncertainty-induced sustainability performance is influenced by the firm's life cycle (LC).
Design/methodology/approach
The study uses data from European non-financial firms listed during the period from 2002 to 2022 to extend the nascent literature regarding EPU and sustainability performance while applying a dynamic panel data regression analysis (Generalized Method of Moments - GMM System) on 11,462 firm-year observations of 1,869 European firms.
Findings
The authors find overwhelming evidence that policy uncertainty affects the sustainability performance of European firms. The firms restrict their environmental and governance-related activities and address immediate issues to survive during periods of high EPU. Conversely, the firms increase their social engagements to decrease uncertainty-induced information asymmetry. The authors' results show that the intensity and type of sustainability performance are also influenced by the firm's LC. The results imply that board gender diversity (BGD) increases while power concentration with the chief executive officer (CEO) decreases sustainability performance.
Practical implications
These findings have important implications for policymakers, potential investors, firm management and other stakeholders given the firms' access to resources and preferences to encounter uncertainty vary across different LC stages.
Originality/value
To the best of the authors' knowledge, this is the first study that investigates the role of the firm's LC in the relationship between policy uncertainty and sustainability performance in the European context.
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Satya Prakash Mani, Shashank Bansal, Ratikant Bhaskar and Satish Kumar
This study aims to examine the literature from the Web of Science database published on board committees between 2002 and 2023 and outline the quantitative summary, journey of…
Abstract
Purpose
This study aims to examine the literature from the Web of Science database published on board committees between 2002 and 2023 and outline the quantitative summary, journey of board committees’ research and suggest future research directions.
Design/methodology/approach
This study examines bibliometric-content analysis combined with a systematic literature review of articles on board committees to document the summary of the field. The authors used co-citation, co-occurrence and cluster analysis under bibliometric-content analysis to present the field summary.
Findings
Board committee composition, such as their gender, independence and expertise, as well as factors affecting corporate governance, such as reporting quality, earnings management and board monitoring, all have a significant impact on board committee literature. The field is getting growing attention from authors, journals and countries. Nevertheless, there is a need for further exploration in areas like expertise, member age and tenure, the economic crisis and the nomination and remuneration committee, which have not yet received sufficient attention.
Originality/value
This paper has both theoretical and practical contributions. From a theoretical perspective, this study substantiates the prevalence of agency theory within board committee literature, reinforcing the foundational role of agency theory in shaping discussions about board committees. On practical ground, the comprehensive overview of board committee literature offers scholars a road map for navigating this field and directing their future research journey. The identification of research gaps in certain areas serves as a catalyst for scholars to explore untapped dimensions, enabling them to strengthen the essence of the committees’ performance.
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Zaigham Ali, Ammar Hussain and Shahid Hussain
The purpose of the present study is to investigate the community’s view of power outages and their effect on sustainable community development. This research has three aims. This…
Abstract
Purpose
The purpose of the present study is to investigate the community’s view of power outages and their effect on sustainable community development. This research has three aims. This project will first investigate how a blackout affects a community’s ability to live sustainably.
Design/methodology/approach
A survey questionnaire was developed that included 22 factors from the literature. The questionnaire was distributed to diversified segments of society from different regions of Pakistan and examined critical factors affecting sustainable community development. A total of 349 (77%) responses were received.
Findings
The study results confirm that power failure negatively affects the sustainable life of a community. This study found that the reduced production of large manufacturing, decrease leisure and comfort, reduced public administrative efficiency, loss of educational opportunities and increased use of traditional energy sources are the most important factors for sustainable community development. Findings also suggest that policymakers and practitioners in public organizations need to ensure that projects are completed in a timely manner to meet growing community needs.
Originality/value
The purpose of this research is to address knowledge gaps related to power outages and sustainable community development. The major impact of power disruptions on communities was previously disregarded in development discourse. Participants in these discussions recognize communities as genuine stakeholders and acknowledge that power outages can have a substantial impact on their economic and social development. However, previous studies have neglected to address this phenomenon.
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Ali A. Ali, Malek Alshukur, Ashraf M. Ashmawy, Ammar M. Mahmoud, Ahmed Saleh, Hesham S. Nassar and Bo Yao
This study aims to show the dyeing behaviour of polyester fabrics using four novel heterocyclic disperse dyes.
Abstract
Purpose
This study aims to show the dyeing behaviour of polyester fabrics using four novel heterocyclic disperse dyes.
Design/methodology/approach
The four dyes were synthesized based on 5, 5'-(1, 4-phenylene) bis (1, 3, 4-thiadiazol-2-amine) as a diazonium compound. The UV/Vis absorption spectroscopic data of these disperse dyes while dyeing polyester fabrics were investigated. Following this, the dyeing properties of these dyes on polyester fabrics were investigated under acid condition.
Findings
The results showed that increasing the dyeing temperature from 80°C to 100°C led to an increase in dye uptake for all dyes, but further increases of the temperature to 130°C led to higher dye uptake for dye 3 as the dye exhaustion increased by about 50% from 55.9% to 91.4%.
Originality/value
This study is important as it introduces new dyes for the dyeing of polyethylene terephthalate (PET) fibres with colours that range from yellowish orange to bluish yellow and scarlet red and all with excellent brightness, levelness and depth of shade.
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This study aims to build on a contextualised approach for revealing the particularities of social sustainability indicators on the building scale within the particular context of…
Abstract
Purpose
This study aims to build on a contextualised approach for revealing the particularities of social sustainability indicators on the building scale within the particular context of Jordan, focusing on the buildings of the Dahiyat Al Hussein suburb.
Design/methodology/approach
This study relied on a review of the relevant previous research as well as global, regional and local rating tools, followed by working with a diversified participant base comprising experts as well as users through Delphi rounds and analytic hierarchy process-based assessments.
Findings
This study resulted in several key indicators that were classified into three main categories: environmental friendliness, comfort and convenience and social blend. It resembled a step on the path towards the standardisation of context-specific social sustainability indicators, an effort that would be further supported by future research addressing other development within Jordan.
Originality/value
The sustainability debate has, for long, acquired the undivided attention of its key stakeholders. With the continuous rise of global attention, the conceptualisation of sustainability has grown more specialised in both function and scale, and sustainable measures have been developed at the macro and micro levels. With the further spread of the concept, recognition of its contextual differences between various countries became more vivid, where the social dimension attains particular importance.
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Md Aslam Mia, Tanzina Hossain, Zinnatun Nesa, Md Khaled Saifullah, Rozina Akter and Md Imran Hossain
Considering the existing evidence on the impact of female board members on the default risks of an organization, the purpose of this study is to investigate the effect of board…
Abstract
Purpose
Considering the existing evidence on the impact of female board members on the default risks of an organization, the purpose of this study is to investigate the effect of board gender diversity, alongside institutional characteristics and macroeconomic factors, on the financing costs of microfinance institutions (MFIs).
Design methodology approach
This study collected unbalanced panel data of 1,190 unique MFIs between 2010 and 2018 from the World Bank. The collected data, which covers a total of 95 developing and emerging countries, was thereafter analyzed using the pooled ordinary least squares and random effects model. To overcome endogeneity and omitted variable bias (e.g. time-invariant variables), the authors have also used the generalized method of moments and fixed effects model, respectively. Different proxies of board gender diversity and sub-sample analysis by regions were further undertaken to examine the robustness of the obtained results.
Findings
The findings of this study revealed that board gender diversity has a statistically significant negative effect on the financing costs of MFIs. This suggests that a gender-diverse board can generate cheaper funding for MFIs by minimizing their default risks through effective monitoring and strategic management. Furthermore, the negative impact of board gender diversity on financing costs appears to be more pronounced when there is a minimum of two female board members in the boardroom of MFIs. The results of this study remain consistent and valid regardless of alternate model specifications (e.g. sub-sample analysis, use of alternative proxies of board gender diversity and application of different estimators) and endogeneity issues. Ultimately, the findings in this study reiterate the importance of promoting and implementing gender diversity in the boardroom to minimize the financing costs of MFIs.
Originality value
This study investigated the relationship between board gender diversity and financing costs of MFIs by using relatively recent and global data. The minimum number of female board members required to significantly reduce the financing costs of MFIs was also identified.
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Diana Oliveira, Helena Alvelos and Maria J. Rosa
Quality 4.0 is being presented as the new stage of quality development. However, its overlying concept and rationale are still hard to define. To better understand what different…
Abstract
Purpose
Quality 4.0 is being presented as the new stage of quality development. However, its overlying concept and rationale are still hard to define. To better understand what different authors and studies advocate being Quality 4.0, a systematic literature review was undertaken on the topic. This paper presents the results of such review, providing some avenues for further research on quality management.
Design/methodology/approach
The documents for the systematic literature review have been searched on the Scopus database, using the search equation: [TITLE-ABS-KEY (“Quality 4.0”) OR TITLE-ABS-KEY (Quality Management” AND (“Industry 4.0” OR “Fourth Industr*” OR i4.0))]. Documents were filtered by language and by type. Of the 367 documents identified, 146 were submitted to exploratory content analysis.
Findings
The analyzed documents essentially provide theoretical discussions on what Quality 4.0 is or should be. Five categories have emerged from the content analysis undertaken: Industry 4.0 and the Rise of a New Approach to Quality; Motivations, Readiness Factors and Barriers to a Quality 4.0 Approach; Digital Quality Management Systems; Combination of Quality Tools and Lean Methodologies and Quality 4.0 Professionals.
Research limitations/implications
It was hard to find studies reporting how quality is actually being managed in organizations that already operate in the Industry 4.0 paradigm. Answers could not be found to questions regarding actual practices, methodologies and tools being used in Quality 4.0 approaches. However, the research undertaken allowed to identify in the literature different ways of conceptualizing and analyzing Quality 4.0, opening up avenues for further research on quality management in the Industry 4.0 era.
Originality/value
This paper offers a broad look at how quality management is changing in response to the affirmation of the Industry 4.0 paradigm.
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Keywords
Manaf Al-Okaily, Hamza Mohammad Alqudah, Anas Ali Al-Qudah and Abeer F. Alkhwaldi
In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to…
Abstract
Purpose
In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide. Accordingly, the purpose of this study is to examine the influence of technological, organizational and environmental (TOE) factors on public sector adoption of CAATTs in developing countries such as Jordan under the COVID-19 pandemic conditions.
Design/methodology/approach
This study used 136 usable responses from the managers of internal audit (IA) of the Jordanian public sector entities. The data collected were analyzed using partial least squares-structural equation modeling. The TOE framework has been used in this study to consider a wide set of TOE factors. Then, this study suggests a CAATTs adoption model that incorporates the related technology factors of the diffusion of innovation theory to environmental and organizational factors. Further, this study contributes to the TOE framework by addressing government regulations, audit bodies’ support and audit task complexity as environmental factors affecting CAATTs adoption in the context of the public sector.
Findings
The results revealed that for technological factors, only the compatibility affects CAATTs adoption by the IA departments. For organizational factors, organizational readiness, top management support, auditors’ information technology competency and entity size were found to be significant factors. From the environmental factors, both government regulation and audit task complexity influence the CAATTs adoption. Besides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector.
Practical implications
The findings could highlight the significance of the CAATTs adoption in the public sector institutions (by internal auditors) post-COVID-19, taking into consideration the TOE framework’s factors. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in the Jordanian public sector.
Social implications
It turns out that the CAATTs adoption in the public sector can definitely enhance their ability to achieve the role of IA in preserving public funds and restricting corrupt practices within the public sector.
Originality/value
To the best of the authors’ knowledge, this study is one of the first studies that address the professional audit agency support and audit task complexity as environmental factors, as well as the entity size as an organizational factor, that affect CAATTs adoption in the IA department of the public sector.
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Yunice Karina Tumewang, Herlina Rahmawati Dewi and Hanudin Amin
The purpose of this paper is to build a relationship between the quantitative and structural indicators of maqashid sharia studies produced from bibliometric analysis and the…
Abstract
Purpose
The purpose of this paper is to build a relationship between the quantitative and structural indicators of maqashid sharia studies produced from bibliometric analysis and the conceptual discussion developed through a thorough review of selected key literature.
Design/methodology/approach
The study uses bibliometric analysis, collecting information drawn from 219 articles published in 68 journals during the period of 2006–2022. This study uses VOSviewer, RStudio, Microsoft Excel, and an examination of research time periods using the Scopus database to illustrate the citation analysis and keyword map. It is also strengthened by content analysis of selected studies.
Findings
The main research theme found in this study is the application of maqashid sharia in Islamic banks, with Islamic banks and Islamic finance among the most frequently used keywords. Meanwhile, the geographical spread of maqashid sharia research has reflected its universal acceptance, as it has spread across both Muslim-dominant and non-Muslim-dominant countries. Besides, maqashid sharia is found to be an extremely important subject for ensuring the ethical dimension of Islamic finance products and services, a more inclusive human development index, and contributing to the international agenda of Sustainable Development Goals. Lastly, future research is expected to broaden it into a multi-dimensional horizon, with several recommendations offered to enrich the understanding of maqashid sharia.
Practical implications
The findings of this study can be beneficial to multiple stakeholders in Islamic finance industry, including the management of Islamic banks, who can enhance the values of maqashid sharia in designing their products/services, and the regulators, who can formulate regulatory frameworks which are reflective of maqashid sharia principles.
Social implications
This study will assist future scholars in this field to formulate and design exciting research ideas and models to address the deficiencies found in the current implementation of maqashid sharia within Islamic finance industry.
Originality/value
The primary contribution of this study is to provide comprehensive review and discussion of selected significant literature on maqashid sharia and give direction for future research. In addition, this study also extends and incorporates the results of bibliometrics using the recent maqashid sharia studies published at the end of 2022.
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