Search results

This study aims to examine whether corporate governance mechanisms – board size, board independence and CEO duality – influence the actions of oil companies operating in Nigeria to clean up oil spills from their facilities.

Both binary logistic regression (linear) and random-effects logistic regression models were used to test three hypotheses using a unique data set of 1,262 oil spill events involving 24 oil companies from 2017 to 2019.

The study found that board size and board independence are positively related to oil spill cleanup.

Private oil companies in Nigeria should encourage larger and more independent boards in their corporate governance (CG) structures, as these boards may be more effective in serving the interests of stakeholders by bringing diverse knowledge and experience to the boards. Similarly, regulators should extend the enforcement of CG codes to private firms.

To the best of the authors’ knowledge, this is the first study that investigates the influence of CG attributes on oil spill cleanup.

This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability.

Using a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance measurement and urban development. Using an Egyptian public sector urban development organisation and its sustainable energy project as an empirical example, interviews, documents and observations were collected.

The dynamics emerged between field urban development projects and the (unintended) organisational implementation of the performance measurement system, the sustainability key performance indicators (KPIs) reporting system. Contributing to previous literature, these dynamics have been institutionalised through (three) interrelated levels: the (macro-field) urban development contingencies and pressures for sustainability KPIs reporting, the (organisational) institutionalisation of the urban development performance measurement system and then the (micro-organisational) cognitive role of sustainability KPIs reports in (re)making political urban development decisions.

This study faced some limitations that paved the way for future research axes. For political and security reasons, difficulties were encountered in conducting interviews with government actors in the sustainable energy project under study. Also, due to the practical separation of the environmental sustainability system from the sustainability KPIs reporting system in this case study, environmental sustainability is outside the scope.

Sustainability reports may influence public sector decision-making processes in a specific urban development context. These KPIs reports may also increase public sector management opportunities for urban auditing, transparency, accountability and sustainability governance. These KPIs may also guide public sector management to lower prices in poor villages to increase smart energy consumption and improve community health.

Sustainability reports may increase decision-makers' understanding of consumer behaviours and societal changes. This may help in making appropriate political decisions to improve their welfare and regular smart energy consumption. Not only urban citizens, but this social advantage may also extend to urban development employees through employees' promotion, training and access to government-funded academic and professional scholarships.

This study is an attempt to develop current public sector performance measurement analyses in the emerging urban development field using a triadic analytical approach. This study also fed the literature with an extended case study that clarified the (multi-level) and (two-way) dynamics between performance measurement and urban development.

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

This paper aims to investigate the effectiveness of Language Enhancement Program (LEP) activities in enhancing the oral communication skills of English as a Foreign Language (EFL) students at King Khalid University.

A mixed-method study design was used. Simple random sampling techniques were adopted to recruit the study participants. For the survey, a total of 58 male students were recruited and for interviews, 20 male students were selected. The 58 participants were randomly divided into experimental and control groups. The traditional method was adopted to teach the control group, while LEP activities were conducted to teach the experimental group.

A post-test was conducted to examine the oral communication skills of the participants of the experimental group. The scores of both groups were analyzed using a t-test value at a significant level of 0.05. The content analysis method was adopted to assess the enhancement of the oral communication of the students enrolled in the LEP. The questionnaires and interview results showed that the LEP program has a central focus on improving students' oral communication skills.

It is limited to the EFL students at King Khalid University.

LEP is a good program and can be implemented in Saudi Universities.

Students can interact with one another through the LEP activities that promote their English proficiency as well as their personality characteristics.

The paper spells out the role of LEP activities in improving students' oral communication in English and students' opinions about LEP activities in enhancing their English language in different types of communicative contexts. Further, it suggests some pedagogical implications for overcoming the difficulties faced by EFL students in various communicative contexts.

The purpose of this paper is to investigate the efficacy of bacterial exopolysaccharides (Eps) in reactive black 5 (RB5) textile dye wastewater bioremediation.

The Eps were produced by bacteria isolated from cotton gin trash soils collected from different cotton-growing regions in Kenya for comparison purposes. A broth medium reconstituted using molasses was assessed for its capacity to produce the Eps. RB5 textile dye wastewater was optimized for dye removal under different temperatures, times and molasses concentrations. Dye removal was studied by Lovibond-Day Light Comparator, UV–Vis spectrophotometer and FTIR.

It was found that cotton gin trash soils contained Eps-producing bacteria. Three of the Eps studied were found to have the capacity to remove at least 80% of the dye from the wastewater.

This research did not assess the efficacy of the RB5 dye removal from the wastewater by mixtures of the Eps.

Bioremediation of textile dye wastewater with Eps produced by bacteria cultured from cotton gin trash soil is significant because it will offer an effective and cleaner alternative to the chemical coagulants.

Alternative treatment of textile wastewater with the Eps would result in safer water being released into the water bodies as opposed to the chemically treated wastewater that contains remnant chemicals.

Research on the use of Eps produced by bacteria isolated from cotton gin trash soils for removal of RB5 dye from textile wastewater has not been done before.

Education is a strong pillar to national development. It is vital to ensure sustainable higher education development (SHED) in a bid to facilitate global development. This study aims to investigate academic libraries, information and communication technology (ICT) use and SHED.

Descriptive survey research design was used for this study. The population of the study was 607 librarians in the 41 public university libraries in Southern Nigeria. Total enumeration and purposive sampling techniques were used for this study. The instrument of data collection was questionnaire. Descriptive statistics was used for the data analysis.

It was found that qualified teachers and promotion of scholarship constitute SHED. The extent of contribution of academic libraries to SHED is high. Academic libraries face a number of challenges in their effort to provide information services for the actualisation of the SHED. The extent of use of ICT in SHED is high. It was therefore recommended that academic libraries and ICT should be adequately used to accomplish SHED in Nigeria.

This study will contribute to the body of literature on how academic libraries and the use of ICT can contribute to SHED.

While SHED is central to global development, the role of academic libraries and the use of ICT should be unanimously embraced by all the stakeholders in education industry.

SHED is inevitable in the contemporary era. This study reveals that academic libraries and ICT use are vital in achieving SHED.