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Financial reports are the basis of economic decisions that affect organizational interests and shareholders. However, there is a severe research gap concerning the factors affecting the quality of financial information (such as audit report readability and tone). Therefore, considering the importance of presenting high-quality financial information, this study aims to investigate the impact of intellectual capital (IC) and its components on the audit report's readability and tone.

The multivariate regression model tests research hypotheses. Then, hypotheses are tested via a sample of 824 observations of the listed companies on the Tehran Stock Exchange (103 companies) from 2014 to 2021, using the multivariate regression model based on pooled data and fixed effects.

Results determine that customer capital (CC) and structural capital (SC) are likely to influence the audit report tone positively. In general, the IC and human capital (HC) negatively impact auditors' tone. More analyses also document that IC and its CC, HC and SC components positively and significantly affect audit report readability based on two readability indices, including FOG and text length. Finally, findings pertaining to the third readability index (Flesch index) reveal that only HC and SC are robust based on this measurement, whereas the IC and CC have a negative and significant impact on the readability of auditors’ reports.

To the best of the authors’ knowledge, this study is the first to address this issue in emerging markets, and it provides helpful insights for users, analysts and legal institutions regarding IC, which significantly affects audit report readability and tone.

The paper aims at studying the effect of management practices on the extensive and intensive export margins of Egyptian manufacturing firms.

The study relies on the 2020/2021 Egyptian Industrial Firm Behavior Survey (EIFBS) which comprises 2,383 manufacturing firms representing small, medium, and large sized firms located in different regions of Egypt: Urban Governorates, Lower Egypt, and Upper Egypt. It constructs an overall management z score for each firm to estimate its effect on a firm’s probability of exporting and value of exports using Ordinary Least Squares (OLS) regressions.

Results indicate that good management is associated with a higher probability of firm exporting as well as higher export revenues conditional on exporting, robust to controlling for the level of domestic sales. These effects do not differ by firm ownership or type of sector, but rather by firm size, with managerial competence raising the probability of exporting more for large-sized firms. Additionally, good management is associated with higher firm productivity, innovation and worker training propensities which gives evidence that it is both an efficiency and a quality enhancer. Moreover, monitoring and targeting practices have significant positive effects on both margins, while incentives are only significant for the extensive margin.

Firms that aim at enhancing their export prospects and revenues should devote resources to review and upgrade their management systems to boost their product quality and production efficiency. Policy-wise, the government should create a competitive market environment that is open to both domestic and foreign firms’ entry to stimulate the adoption of better management practices.

The paper is the first to explore the link between firm management practices and export outcomes for a MENA country (Egypt). It makes use of a recent survey, the 2020/2021 Egyptian Industrial Firm Behavior Survey (EIFBS). The findings shed light on the importance of different management components (monitoring, targeting and incentives) in driving a manufacturing firm’s export performance.

The purpose of this study is to utilize two types of gypsum mold wastes from two different factories as novel and economical reinforcing fillers for composites that may be useful for building materials and floors. Two types of gypsum mold wastes from two different factories as raw materials were incorporated into linear low density polyethylene (LLDPE) aiming to get rid of that waste in one hand and obtaining useful economical composites suitable for building materials and floors.

Composites were prepared from two types of gypsum mold wastes substituted with different ratios from raw gypsum and LLDPE throughout the melt blending technique. The physico-mechanical and electrical investigations in addition to the morphology of the composites were included.

The mechanical results illustrate that substituting commercial gypsum with gypsum mold waste positively affects tensile strength, flexural strength and hardness shore D for the LLDPE composites. The tensile strength increased from 5 MPa for LLDPE filled with commercial gypsum as blank samples to 11.2 and 13.2 MPa for LLDPE filled with D and S waste. Also, electrical properties which include both permittivity ɛ′ and dielectric loss ɛ″ increased with increasing the waste content in the LLDPE matrix. In addition to the electrical conductivity values, σ lies in the order of insulation materials. Consequently, it is possible to produce materials with a gypsum matrix by adding industrial waste, improving the behavior of the traditional gypsum and enabling those composites to be applied in various construction applications as eco-friendly tiles.

This study aims to prepare eco-friendly composites based on LLDPE and waste gypsum mold to preserve resources for the coming generations, other than lowering the environmental footprint and saving the costs of getting rid of it.

The purpose of this study is the synthesis and characterization of a CMYK palette (cyan of Cr-BiVO₄, magenta of Pr-CeO₂, yellow of Bi-(Ce,Zr)O₂ composite and black of YMnO₃) as an eco-friendly polyfunctional palette that combines (a) high near-infrared reflectance (cool pigments) that allows moderate temperatures in indoor environments and the urban heat island effect; (b) photocatalytic activity for the degradation of organic contaminants of emerging concern of substrates in solution (such as Orange II or methylene blue) and gaseous (NO_x and volatile organic compounds such as acetaldehyde or toluene); (c) X-ray radiation attenuators associated with bismuth ions; and (d) biocidal effect combined with co-doping with bactericidal agents.

Pigments were prepared by a solid-state reaction and characterized by X-ray diffraction, diffuse reflectance spectroscopy, photocatalytic activity over Orange II and scanning electron microscopy.

The behaviour of the proposed palette was compared to that of a commercial inkjet palette, and an improvement in all functionalities was observed.

The functionalities of pigments allow the building envelope and indoor walls to exhibit temperature-moderating effects (with the additional effects of moderating global warming and increasing air conditioning efficiency), purification and disinfection of both indoor and outdoor air, and radiation attenuation.

The proposed palette and its polyfunctional characterization are novel.

Using dynamic capabilities (DCs) theory, the authors assess whether micro, small and medium-sized enterprises (MSMEs) can leverage DCs to improve operational capabilities (OCs) during the COVID-19 pandemic. The authors also identify whether organizational learning (OL) affects the relationship between DCs and OCs.

The authors test these propositions on a sample of 419 MSMEs from Australia and New Zealand.

DCs have no direct effect on OCs, technological or marketing capabilities (TCs or MCs). OL moderates the effect of DCs on both TCs and MCs.

The study assesses only MCs and TCs as OCs and does not explicitly measure pandemic impacts on organizations. However, the results illustrate the importance of OL during crises for recovery purposes.

Managers can use the findings to improve structure, processes and knowledge management emanating from MCs and TCs within organizations impacted by the COVID-19 pandemic.

The authors use a multi-dimensional measure of OL and show that during the pandemic, OL is a critical factor that allows organizations to transform the benefits conferred by DCs into MCs and TCs.

The purpose of this study is to prepare a state-of-the-art review on advanced ceramic materials including their fabrication techniques, characteristics, applications and wettability.

This review paper presents the various types of advanced ceramic materials according to their compounding elements, fabrication techniques of advanced ceramic powders as well as their consolidation, their characteristics, applications and wetting properties. Hydrophobic/hydrophilic properties of advanced ceramic materials are described in the paper with their state-of-the-art application areas. Optical properties of fine ceramics with their intrinsic characteristics are also presented within. Special focus is given to the brief description of application-based manipulation of wetting properties of advanced ceramics in the paper.

The study of wetting/hydrophobicity/hydrophilicity of ceramic materials is important by which it can be further modified to achieve the required applications. It also makes some sense that the material should be tested for its wetting properties when it is going to be used in some important applications like biomedical and dental. Also, these advanced ceramics are now often used in the fabrication of filters and membranes to purify liquid/water so the study of wetting characteristics of these materials becomes essential. The optical properties of advanced ceramics are equally making them suitable for many state-of-the-art applications. Dental, medical, imaging and electronics are the few sectors that use advanced ceramics for their optical properties.

This review paper includes various advanced ceramic materials according to their compounding elements, different fabrication techniques of powders and their consolidation, their characteristics, various application area and hydrophobic/hydrophilic properties.

This study aims to quantify and compare the environmental impacts of Marble-stone and Kota-stone flooring options widely used for buildings in India. The study discusses the possibility of carbon sequestration through Bamboo cultivation in India.

The study has followed a standard life cycle assessment (LCA) framework based on ISO 14040 guidelines. Three distinct phases have been compared on midpoint and endpoint assessment categories – raw material, polishing and disposal. Primary data has been collected from the construction site in India, and secondary data has been collected from the Ecoinvent 3.0 database. Previous studies have been referred to discuss and calculate the area of bamboo cultivation required to sequestrate the generated carbon from the flooring.

The study has found that endpoint category damage to resources, and midpoint categories of climate change, metal depletion and agricultural land use are highly impacted in building floorings. The study has also found that the Marble-stone floor generates higher environmental impacts than the Kota-stone floor in most of the midpoint and endpoint impact categories. This difference is significant in the raw material phase due to the different compositions of stones. The study also found that Bamboo has excellent potential to act as a carbon sink and mitigate the generated carbon.

This study excludes human labour, cutting and distribution of floor tiles made of Marble-stone and Kota-stone. The researcher can use the study to evaluate, compare and benchmark the various building flooring options from the environmental perspective. The study aids to the body of knowledge available on the various building flooring options by presenting the LCA or the environmental impacts generated by two flooring options. It is expected that the architects and builders can use these results to develop carbon-neutral buildings. This study provides a methodology for governments, constructors, builders and individuals to evaluate, compare and benchmark the various construction materials from the environmental perspective by computing the environmental impacts throughout the life cycle of the materials.

This study compares two widely used building flooring options using the LCA methodology and evaluates the potential of bamboo cultivation near the buildings for carbon sinks. The study is unique because it shows the environmental impacts of two flooring options and the carbon sequestration method to mitigate/absorb the generated environmental impacts in or around the building itself through bamboo cultivation. This study may set the foundation for carbon-neutral buildings.

This paper bridges the gap between the theory and practice by developing a life cycle sustainability tracker (LCST). The study is seeking to proffer solutions to an observed shortcoming of conventional life cycle sustainability assessment (LCSA) communication platforms. Notably, the static nature of the information provided on such platforms has made it difficult for them to be used for real-time decision-making and predictions. The main aim of this paper is to develop a LCST that facilitates a dynamic visualisation of life cycle sustainability results and allows for an integrated benchmark across the dimensions of sustainability.

The study leverages the model development capabilities of the design science research strategy in accomplishing a dynamic and novel communication platform. A life cycle thinking methodology and appropriate multicriteria decision approach (MCDA) is applied to accomplish a comprehensive, streamlined and replicable approach in mapping and tracking the progress of sustainable development goals (SDGs) in the National Infrastructure Pipeline (NIP) projects in India.

It was found that: (1) The use of the LCST tracker provides a dynamic and holistic insight into the key LCSA indicators with clearly defined benchmarks to assess the impact on the SDG 11, (2) The NIP projects achieve an upward trend across all the regions, and the percentage of opportunities ranges from 11 to 24%, with the South experiencing the highest growth and the North having the minimal increase in percentage and (3) The assessment score (52–58%) provides performance metrics that align well with the LCST – which ranges between “Fair” and “Average” for all the regions in India.

The novelty of this research is that the LCST provides a transparent and harmonised approach to reporting on the LCSA results. The LCST utilises heat maps and radial mapping to achieve an intuitive display of large amounts of highly heterogeneous data, thus allowing the synthesis of large sets of information compactly and with coherence. Progress towards the SDGs change on a yearly basis; hence, a dynamic LCSA tool provides a timely and the valuable context to map and track performance across different regions and contexts.

This study aims to examine the effect of proximity and spatial dependence on the house price index for the nascent market Dar es Salaam, Tanzania. Despite the ongoing housing market transactions, there is no single house price index that takes into account proximity and spatial dependence. The proximity considerations in question are proximal to arterial roads, public hospitals, an airport and food markets. Previous studies on sub-Saharan Africa have focused on the ordinary least squares (OLS)-based hedonic model for the index and ignored spatial and proximity considerations.

Using the OLS and spatial econometric approach, the paper tests for the significance of the two effects – proximity and spatial dependence in the hedonic price model with year dummy variables from 2010 to 2019. The paper then compares the three indices in the following configurations: without the two effects, with proximity factors only, and with both effects, i.e. proximity and spatial dependence.

The inclusion of proximity factors and spatial dependence – spatial autocorrelation – seems to improve the hedonic price model but does not significantly improve the house price index. However, further research should be called for on account of the nascent nature of the market.

The paper brings new knowledge by demonstrating that it may not be necessary to take into account proximity factors and spatial dependence for the Dar es Salaam house price index.

The United Nations has demonstrated a commitment to preserving the ecosystem through its 2030 sustainable development goals agenda. One crucial objective of these goals is to promote a healthy ecosystem and discourage practices that harm it. Building materials production significantly contributes to the emissions of greenhouse gases. This poses a threat to the ecosystem and prompts a growing demand for sustainable building materials (SBMs). The purpose of this study is to investigate SBMs to determine their utilization in construction operations and the potential impact their application could have on construction productivity.

A systematic review of the existing literature in the field of SBMs was conducted for the study. The search strings used were “sustainable” AND (“building” OR “construction”) AND “materials” AND “productivity”. A total of 146 articles were obtained from the Scopus database and reviewed.

Bio-based, cementitious and phase change materials were the main categories of SBMs. Materials in these categories have the potential to substantially contribute to sustainability in the construction sector. However, challenges such as availability, cost, expertise, awareness, social acceptance and resistance to innovation must be addressed to promote the increased utilization of SBMs and enhance construction productivity.

Many studies have explored SBMs, but there is a dearth of studies that address productivity in the context of SBMs, which leaves a gap in understanding. This study addresses this gap by drawing on existing studies to determine the potential implications that using SBMs could have on construction productivity.