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Article
Publication date: 26 July 2012

Amal M.H. Abdel-Haleem, Henar A. Seleem and Wafaa K. Galal

The purpose of this paper is to investigate the potential quality of Kamut® (triticum turgidum turanicum) as an ancient relative of modern durum wheat for food preparation…

Abstract

Purpose

The purpose of this paper is to investigate the potential quality of Kamut® (triticum turgidum turanicum) as an ancient relative of modern durum wheat for food preparation and Egyptian consumption.

Design/methodology/approach

The methodology included in this paper is based on quality evaluation of Kamut wheat of the Dashure-Fayume geographical origin physically, chemically and technologically compared to Beni Suef 1, Beni Suef 3 and Suhag 3, the most dominant durum varieties in Egypt. After that, producing a specific end product (traditional couscous) regarded the critical quality aspects in Kamut wheat.

Findings

The results obtained showed that Kamut grains had higher physical properties indicating higher milling yield potential. Besides, Kamut flour was remarkable with higher protein and oil content. The use of a farinograph for assessing the rheological properties of Kamut dough has proven a useful quality for its measured characteristics compared to the Egyptian durum varieties. The good physical and rheological properties, coupled with high protein content, validated that Kamut is a valuable addition to the Egyptian diet and suited for the production of pasta and/or couscous. The sensory attributes of traditional couscous were significantly (p < 0.05) highly acceptable to the panelists.

Originality/value

These results lead to valuable addition and improvement of the Egyptian diet which consider The Sustainable Agricultural Development Strategy (SADS) towards 2030 in Egypt based on achieving higher rates of food security in strategic goods in regard to improve food quality and safety, especially Kamut wheat which produces high quality grains without artificial fertilizers and pesticides.

Details

World Journal of Science, Technology and Sustainable Development, vol. 9 no. 3
Type: Research Article
ISSN: 2042-5945

Keywords

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Article
Publication date: 2 September 2019

Ahmed A. Diab, Ahmed Aboud and Arafat Hamdy

The purpose of this study is to address the impact of the related party transactions (RPTs) on firm value. The authors bring evidence from a usually ignored empirical…

Abstract

Purpose

The purpose of this study is to address the impact of the related party transactions (RPTs) on firm value. The authors bring evidence from a usually ignored empirical setting: an African emerging market.

Design/methodology/approach

In particular, the authors focus on companies listed on the Egyptian stock market using a sample of EGX 30 from 2012 to 2017.

Findings

Unlike the literature, the authors find no significant relationship between RPTs and market value.

Practical implications

This research provides insights for policymakers and other interested parties concerning the perception of RPTs in Egypt.

Originality/value

The reported different findings of this study assure the intermediary role of the context and the local culture in the relationship between RPTs and firm value, in contrast to the negative view that is mostly reported in the literature.

Details

Journal of Financial Reporting and Accounting, vol. 17 no. 3
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 20 October 2021

Osama A. Hakeim, Samah A. Rashed and Hanan Diab

The present research aims to manage the formulations of pigment-based inks containing aminopropyl/vinyl/silsesquioxane (APSV) as a pigment binding agent for inkjet…

Abstract

Purpose

The present research aims to manage the formulations of pigment-based inks containing aminopropyl/vinyl/silsesquioxane (APSV) as a pigment binding agent for inkjet printing of polyester as a commercial trial for the printing of polyester as a single-step process.

Design/methodology/approach

The proposed formulations incorporated APSV by using the mini-emulsion technique at a low relieving temperature under the thermal initiation or UV radiation of vinyl-terminated groups in APSV. In this study, the storage stability of inks with regard to physical properties was broadly examined. Moreover, the color performance, including colorimetric data, color fixation and fastness properties of printed fabrics was evaluated.

Findings

The results indicated that the inks containing APSV were formulated and were stable in terms of particle size, dispersion stability, surface tension and viscosity over a period of one month and for four freeze/thaw cycles. APSV successfully fixed the pigment-based inkjet inks on polyester fabric and could achieve a significantly higher color performance and degree of fixation than the formulated inks without APSV.

Research limitations/implications

It could also fulfill all the physical properties of ink prerequisites over storing and eliminating all challenges in improving the performance and utilization of inkjet printing.

Practical implications

APSV can also be used as a pigment binding agent to formulate inks for inkjet printing of polyester fabrics as the authors’ past examination for inkjet printing of polyester fabrics post-treated with APSV.

Social implications

This study eliminates the noteworthy challenges in formulating the pigment-based inks for textile applications by incorporation of a binder while keeping up the necessary viscosity profile for a specific print head.

Originality/value

This study addressed all the issues arising from the complex nature and very challenging requirements of inkjet inks.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

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Article
Publication date: 17 August 2018

Ragab K. Abdel-Magied, Mohamed F. Aly and Heba I. Elkhouly

The fiber orientation is considered one of the important parameters that have an effect on the characteristics of composites. This paper aims to investigate the effect of…

Abstract

Purpose

The fiber orientation is considered one of the important parameters that have an effect on the characteristics of composites. This paper aims to investigate the effect of fiber orientation on the abrasive wear of the glass-epoxy (G-E) composites with different silicon carbide (SiC) filler weights (Wt.%).

Design/methodology/approach

The wear rate of glass fiber reinforced with angle-ply 0º, ±45º and 90º is discussed. The G-E composites with different weights of SiC filler at angle ±45º are considered. Hand lay-up technique was adopted for specimen preparation. The influence of effective parameters such as filler Wt. %, normal load, abrasive size and abrading distance on the wear rate was presented and discussed.

Findings

Experimental tests including pin on disk, micro-hardness and scanning electron microscope were carried out to investigate the composite characteristics.

Originality/value

The experimental results showed that the resistance wear was superior in case of ±45º fiber orientations. A validation of the experimental results using Taguchi approach to verify the optimal wear rate parameters was presented.

Details

Industrial Lubrication and Tribology, vol. 70 no. 8
Type: Research Article
ISSN: 0036-8792

Keywords

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Article
Publication date: 11 October 2021

Ahmed Diab, Samir Ibrahim Abdelazim and Abdelmoneim Bahyeldin Mohamed Metwally

This paper aims to examine the value relevance (VR) of accounting information (AI) presented by Egyptian listed non-financial companies. Further, the study investigates…

Abstract

Purpose

This paper aims to examine the value relevance (VR) of accounting information (AI) presented by Egyptian listed non-financial companies. Further, the study investigates the influence of institutional ownership on the value relevance of AI in a developing market, namely, the Egyptian market.

Design/methodology/approach

The study uses data from 2014 to 2017 with a total of 248 observations and analyses the data using regression analysis. Data are collected from the nonfinancial companies listed on the Egyptian Stock Exchange.

Findings

The authors found that the AI reported by the Egyptian listed non-financial companies is value relevant. Regarding the influence of institutional ownership, it is found to significantly impact the VR of AI reported by the sample companies. This model investigated the effect of corporate size and financial leverage as controlling variables and found that they have an insignificant influence on the VR of AI.

Originality/value

The current study findings enrich the literature by enhancing the understanding regarding institutional owners’ impact on corporate value. Further, bringing evidence from an emerging market can have implications for accounting researchers interested in addressing other emerging markets with similar contextual and institutional environments.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

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Article
Publication date: 25 June 2020

Eman Omar Rayan, Adla Mohamed Ragab and Ashraf Samir Anwar

The twenty-first century manifests two of the challenging issues about achieving Sustainable Local Economic Development (SLED) and turning to environmental sustainability…

Abstract

Purpose

The twenty-first century manifests two of the challenging issues about achieving Sustainable Local Economic Development (SLED) and turning to environmental sustainability through Green Job Creation (GJC). The study examines that not only are both challenges are urgent, but they are also intimately linked and will have to be addressed together. It also finds out that further factors like Managerial Effectiveness (ME) and Public Policy Effectiveness (PPE) affect GJC.

Design/methodology/approach

The study uses qualitative and quantitative methods by utilizing primary data collected through designing questionnaires answered by random executives and citizens of three governorates; Cairo, Alexandria and Beni-Suef. These governorates are chosen because they represent different Egyptian geographic areas, i.e. the capital of Egypt, lower and Upper Egypt, where there are numbers of industrial zones with many heavy polluting industrial activities that exist.

Findings

The study showed that there is a lack of effectiveness and efficiency in applying common international standards in GJC’s strategies in Cairo, Alexandria and Beni-Suef. Additionally, it is highly recommended that the three governorates enhance the exploitation of their economic resources. Quantitatively, the study showed a positive and statistically-significant connection between SLED and GJC, alongside with a positive and statistically-significant connection between ME and GJC.

Originality/value

The study provides empirical evidence about the main requirements in designing an efficient framework for achieving eco-friendly local economic activities and suggesting practical solutions to obstacles that face local strategies regarding the study’s variables.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2020-0012

Details

International Journal of Social Economics, vol. 47 no. 7
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 5 August 2019

Ahmed Abdelnaby Ahmed Diab and Abdelmoneim Bahyeldin Mohamed Metwally

The purpose of this study is to investigate in depth how an organisation is able to achieve its economic objectives in a situation of institutional complexity through…

Abstract

Purpose

The purpose of this study is to investigate in depth how an organisation is able to achieve its economic objectives in a situation of institutional complexity through being institutionally dexterous. The study also investigates how this is done through overriding formal controls and concentrating on socio-political and communal-based controls.

Design/methodology/approach

Theoretically, the study draws on the perspectives of institutional complexity and ambidexterity to link higher-order institutions with mundane labour control practices observed at the micro level of the case company. Methodologically, the study adopts an interpretive – case study – approach. Empirical data were solicited in an Egyptian village community, where sugar beet farming and processing constitutes the main economic activity underlying its livelihood. Data were collected through a triangulation of interviews, documents and observations.

Findings

The study concludes that, especially in socio-political contexts such as Egypt, the organisational environment can better be understood and perceived as institutionally complex situation. To manage such complexity and to effectively meet its economic objectives, the organisation needs to be institutionally dextrous. Thereby, this study presents an inclusive view of management control (MC) which is based not only on rational economic practices, but also on social, religious and political aspects that are central to this institutional environment.

Originality/value

The study contributes to MC and logics literature in a number of respects. It extends the institutional logics debate by illustrating that logics get re-institutionalised by the “place” through its cultural, political and communal identities that filter logics’ complexities to different ends. Further, it extends the cultural political economy of MC by illustrating that MC in socio-political settings is also an operational manifestation of the logics prevailing in the context. These logics produced an informal MC system that dominated the formal known MCs.

Details

Qualitative Research in Accounting & Management, vol. 16 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 28 May 2021

Loai Ali Zeenalabden Ali Alsaid

This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects and their potential sustainability pressures on the…

Abstract

Purpose

This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects and their potential sustainability pressures on the implementation of a management accounting system in an Egyptian state-owned enterprise (SOE), which has a politically sensitive institutional character.

Design/methodology/approach

This study adds to institutional management accounting research using a multi-level perspective of institutional dynamics in the smart city context. Data were collected from an interpretive case study of an Egyptian SOE that was under socio-political sustainability pressures to implement a smart electricity network project in New Minya city.

Findings

Smart city projects have formed social and political sustainability pressures, which introduced the enterprise resource planning (ERP) network as a new management accounting system. A new (complex and multi-level) management accounting system was invented to reinvent the sustainable city as an “accounting city” (which appeared rhetorically as a “smart city”). “Smart” being the visibility and measurability of the sustainability performance of the collective body, which calls the city and its connectivity to different institutional levels brought out in a city network project for the ERP-enabled electricity distribution.

Research limitations/implications

This study examines a single case study from a single smart city and identifies the accounting community’s need for multiple and comparative case studies to further analyse the potential impact of smart city reforms and projects on the sustainable implementation of management accounting systems.

Practical implications

City policymakers and managers may benefit from the practical findings of this interpretive field-based case study in planning, implementing and monitoring smart city projects and objectives.

Social implications

Individual and collective well-being may be enhanced through new management accounting forms of multi-level local governance and increased political, field and organisational sustainability.

Originality/value

This study provides important insights into the sustainability dynamics of management accounting in achieving smart city reforms. The achievement of sustainability management accounting systems has connected to multiple ERP roles at different institutional levels, which resulted in accommodating the socio-political objectives of smart city projects.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 28 March 2019

Ahmed Diab and Ahmed Aboud

This study explores the relationship between institutional logics and workers’ agency in business organisations. The purpose of this paper is to explain management control…

Abstract

Purpose

This study explores the relationship between institutional logics and workers’ agency in business organisations. The purpose of this paper is to explain management control in a complex setting of workers’ resistance and institutional multiplicity and complexity. Exploring the inherent political volatility at the macro level, the work also investigates the political aspects of economic organisations and the intermediary role of individuals who deal with these institutions.

Design/methodology/approach

Theoretically, the study triangulates institutional logics and labour process theories, linking higher-order institutions with mundane labour practices observed in the case study. Methodologically, the study adopts a post-positivistic case study approach. Empirical data were solicited in a village community, where sugar beet farming and processing constitutes the main economic activity underlying its livelihood. Data were collected through a triangulation of interviews, documents and observations.

Findings

The study concludes that, especially in LDCs agro-manufacturing settings, economic and societal institutions play a central role in the mobilisation of labour resistance. Control can be effectively practiced, and be resisted, through such economic and social systems. This study affirms the influence of institutional logics on individuals’ agency and subjectivity.

Originality/value

The study contributes to literature by investigating the relationship between subalterns’ agency and institutional logics in a traditional political and communal context, in contrast to the highly investigated western contexts; and providing a definition of management control based on the prevalent institutional logics in the field.

Details

Journal of Accounting in Emerging Economies, vol. 9 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

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Article
Publication date: 10 June 2019

Ahmed Aboud and Ahmed Diab

This study aims to examine the combined impact of environmental, social and governance (ESG) ratings on the market and financial performance of Egyptian companies during…

Abstract

Purpose

This study aims to examine the combined impact of environmental, social and governance (ESG) ratings on the market and financial performance of Egyptian companies during the period from 2007 to 2016 and, thereby, determines the influence of the recent political revolutions –that broke out in the MENA region in early 2011 – on the association between ESG practices and corporate performance.

Design/methodology/approach

The present work uses data from the S&P/EGX ESG index, which is the first of its kind in the MENA region. The ESG index is designed to increase the profile of companies listed on the Egyptian Exchange and is expected to boost the level and quality of ESG practices in the Egyptian context. The sample includes the 100 most active Egyptian companies in the Egyptian Stock Exchange as measured by the EGX 100 index in the financial year that ended in 2016. The sample begins in 2007, concurrent with the start of the ESG index, and ends in 2016. The period from 2007 to 2010 represents the pre-revolution period, and the period from 2012 to 2016 is the post-revolution period.

Findings

Firms with high ESG ratings are found to enjoy a better financial and market performance. The authors found some evidence that the influence of ESG ratings on financial performance is more obvious after the revolutions than before the revolutions.

Practical implications

This study provides insights regarding the impact of political events on the market in the Middle East region. Despite its increasing economic and political importance, this region still suffers from inadequate attention in the literature. The present work investigates the variances that evolved out of the events that started in early 2011 and the implications of these events on the market. The results of this study have implications for regulators and investors in the Egyptian stock market. The authors believe that the relatively new S&P/EGX ESG index provides a way to enhance ESG ratings in Egypt.

Social implications

The results of the present study provide insights for policymakers regarding the usefulness of the sustainability indices.

Originality/value

The present results contribute to the growing literature on the economic consequences of ESG ratings, especially in relation to a context characterized by intense political/revolutionary changes. In particular, this study contributes to the few works that have addressed the economic implications of ESG ratings in emerging markets.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

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