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In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

Concrete-filled double skin tube (CFDST) columns are considered one of the most effective steel-concrete composite sections owing to the higher load carrying capacity as compared to its counterpart concrete-filled tube (CFT) columns. This paper aims to numerically investigate the performance of axially loaded, circular CFDST short columns, with the innovative strengthening technique of providing stiffeners in outer tubes. Circular steel hollow sections have been adopted for inner as well as outer tubes, while varying the length of rectangular steel stiffeners, fixed inside the outer tubes only, to check the effect of stiffeners in partially and full-length stiffened CFDST columns.

The behaviour of these CFDST columns is investigated numerically by using a verified finite element analysis (FEA) model from the ABAQUS. The behaviour of 20-unstiffened, 80-partially stiffened and 20-full-length stiffened CFDST columns is studied, while varying the strength of steel (f_yo = 250–750 MPa) and concrete (30–90 MPa).

The FEA results are verified by comparing them with the previous test results. FEA study has exhibited that, there is a 7%–25% and 39%–49% increase in peak-loads in partially stiffened and full-length stiffened CFDST columns, respectively, compared to unstiffened CFDST columns.

Enhanced strength has been observed in partially stiffened and full-length stiffened CFDST columns as compared to unstiffened CFDST columns. Also, a significant effect of strength of concrete has not been observed as compared to the strength of steel.

The increasing number of papers on zakah shows that it has become an important research topic. However, few studies attempt to analyze the evolution of zakah studies which might be helpful as guidance for policymakers in creating zakah management systems and policies, for zakah management organizations administering zakah funds, for future research on related subjects and for academic actors to construct a zakah study curriculum. This study aims to conduct a bibliometric analysis of the evolution of zakah theme publications from 1964 to 2021.

This study uses bibliometric analysis to analyze the evolution of zakah research. This study compared all Scopus-indexed journal papers to Zakah publications regarding research flow, themes, abstracts and titles. The relationships between researchers, the titles of the papers and keywords associated with “zakah” are analyzed in these publications published between 1964 and 2021. A total of 632 scientific contributions were discovered using RStudio and VOSviewer to analyze the bibliometric metadata.

Based on the results, the theme of zakah has evolved from 1964 to 2021. The author emphasizes the zakah publication theme. Each affiliation and country have its conditions, management method, data sources and characteristics. The theme “zakah institutions and zakah collecting” grew in popularity between 2010 and 2021 and is projected to grow in the following years. Malaysia, Indonesia and Pakistan can be used as zakah development research models. In spans of zakah publications, the author with the most global citations is Wahab N.A., and the author with the most productive is Saad Raj.

Zakah publications are analyzed using the Scopus database. This study applied only Scopus index data, excluding non-Scopus, and most studies conducted in non-English languages. This conclusion indicates the issue’s importance among academic researchers and practitioners, notably on the subject of zakah. Thus, a comprehensive picture of zakah theme publications assists researchers and zakah fund institutions in making assessments, focusing on the unstudied fraction of the zakah theme.

This research is planned to serve as a reference for future research, particularly examining the theme’s novelty. It is intended to have implications for policymakers, particularly zakah institutions, regarding funding the several zakah research issues and concentrations.

This research can guide future researchers and is expected to include parameters such as author, year and data source while analyzing zakah publications to generate new findings.

This is probably one of few comprehensive studies that examined the evolution of the zakah theme using the Scopus-indexed database. The relevance of this paper is to provide suggestions and projections for future zakah research. Scholars should examine zakah publications by author, year and data source to gain fresh insights. Search for data sources with high-impact factors and objective metrics, then clear out irrelevant documents to improve the analysis’ quality and findings.

This study aims to provide a valuable contribution by exploring the moderating effect of women directors on the relationship between corporate social responsibility (CSR) and corporate tax avoidance of Malaysian listed companies.

The study is based on a sample consisting of 78 Malaysian firms over the 2010–2017 period. A moderation model that specifies the interaction between CSR, women directors and corporate tax avoidance motivates this study.

The results show that a high level of CSR is negatively associated with corporate tax avoidance in firms with a higher percentage of women on the board.

The findings may be of interest to the academic researchers, investors and regulators. For academic researchers, it is interested in discovering the dynamic relation between CSR, woman on the board and tax avoidance. For investors, the results show that the existence of female directors on the board reduces the corporate tax avoidance. For regulators, the results advise the worldwide policy maker to give the importance of female roles to improve the engagement firms in CSR reporting.

This paper extends the existing literature by examining the moderating effect of women directors on the relationship between CSR and corporate tax avoidance in the Malaysian context.

The purpose of this paper was to explore how retained knowledge from degrees in business administration or management served entrepreneurs in building up successful enterprises in a high environmental turbulence and competitive condition in the region.

The survey was conducted in the country of Northern Macedonia and Kosovo, targeting only owners of the enterprises in any of the business sectors. The sample consisted of 400 respondents. Data obtained was analyzed using descriptive statistics, reliability measures and Pearson correlation coefficient using SPSS.

Main findings reveal strong positive relationship between knowledge gained at formal learning on promotion of organization’s positive image and an appreciation of the human resources contribution within organization; entrepreneurs who promote organization’s positive image are found to be effective negotiators, which develop sustainable and respectful relationships with business partners. Finally, strong positive correlation is found between the entrepreneurs who are able to control their emotions at any given situation, and avoid making a sudden decision, during a highly emotional moment.

To the best of the authors’ knowledge, this research is among the first research that explores the power of degrees in business administration/management and career development as entrepreneurs and how these relationships influenced individuals’ learning and affect behavior at workplace in transition communities, such as Kosovo and North Macedonia.

This paper aims to synthesize 6-ethyl-4-hydroxyquinolin-2(1H)-one as a new enol-type coupling component in the preparation of some 3-arylazo-4-hydroxyquinolin-2(1H)-one dyes and evaluate the solvent effects on their absorption in ultraviolet-visible spectra.

6-Ethyl-4-hydroxyquinolin-2(1H)-one was synthesized by thermal cyclocondensation reaction of N, N′-bis(4-ethylphenyl) malonamide at 130–140°C in polyphosphoric acid. This compound was then applied in the azo-coupling reaction with some aniline-based diazonium salts, so as to prepare seven new mono-heterocyclic azo dyes. The structures of the compounds were confirmed using mass spectroscopic technique. Fourier transform infra red (FT-IR) and 1H proton nuclear magnetic resonance (1H NMR) and carbon-13 nuclear magnetic resonance (13 C NMR) studies on the structure of the azo compounds revealed that they exist as two E- and Z-isomers of hydrazone tautomer both in solid and solution state. The effects of acid and base on the visible absorption spectra of the dyes were also evaluated and discussed.

Ultra violet-visible UV-vis absorption spectra of the dyes didn’t show significant variation by changing of solvents because of intramolecular H-bonding between proposed hydrazone forms and 2- and 4-keto functions in their structures. The spectra of the dyes were not sensitive to the addition of acid but were very sensitive to base.

The synthesized 3-arylazo-4-hydroxyquinolin-2(1H)-one dyes are new members in the 4-hydroxyquinolin-2(1H)-one azo dyes family, where very few details regarding the synthesis of such dyes are reported before in the literature. They are unique in terms of synthesis and spectral properties.

The set of 2,509 documents related to the human-centric aspect of manufacturing were retrieved from Scopus database and systmatically analyzed. Using an unsupervised machine learning approach based on Latent Dirichlet Allocation we were able to identify latent topics related to human-centric aspect of Industry 5.0.

This study aims to create a scientific map of the human-centric aspect of manufacturing and thus provide a systematic framework for further research development of Industry 5.0.

In this study a 140 unique research topics were identified, 19 of which had sufficient research impact and research interest so that we could mark them as the most significant. In addition to the most significant topics, this study contains a detailed analysis of their development and points out their connections.

Industry 5.0 has three pillars – human-centric, sustainable, and resilient. The sustainable and resilient aspect of manufacturing has been the subject of many studies in the past. The human-centric aspect of such a systematic description and deep analysis of latent topics is currently just passing through.

This study aims to analyze to what extent distance education is feasible and efficient with the limited technological infrastructure in Egypt. The study answers this question from the perspective of households' preparedness level regarding possessing information and communication technologies (ICTs). In addition, it assesses whether the pattern of students' ICT ownership is influenced by disability- and socioeconomic-based inequality in education and whether the pattern of ICT ownership exacerbates such biases.

A three-stage probit model with double sample selection (PMDSS) was applied to estimate the factors likely to influence ICT possession, considering the selection process for school enrollment and education continuation. The authors utilized nationally representative data from the Egypt Labor Market Panel Survey 2018.

About 40% of students aged 12–25 did not have ICTs. Most socioeconomically poor households, particularly those living in Upper Egypt, were the least likely to obtain ICTs and rely on distance education. In addition, female students, particularly those with disabilities, had the lowest chance of benefitting from distance learning.

The persistent structural deprivation of school enrollment and educational progression has led to the positive selection of well-off children in education, which is extended to ICT possession and internet use. Without addressing these structural biases, the study suggests that distance education will likely exacerbate educational inequalities.

The study analyzed the extent to which Egyptian families were prepared in 2018 regarding ICT possessions for distance education for their children, particularly those with disabilities. Furthermore, it investigated whether access to distance learning was influenced by disability- and socioeconomic-based inequalities in education.

This study intends to improve the quality of venous thromboembolism (VTE) prophylaxis practices including proper VTE risk assessment and the appropriate prophylaxis measures for surgical urology patients.

The authors applied the Six-Sigma define, measure, analyze, improve and control (DMAIC) improvement methodology in a pre–post interventional study that involved all adult patients above 18 years old indicated and scheduled for urology surgical interventions including endoscopic urological surgeries in a urology specialized 60-bed hospital. The pre-intervention sample included all patients meeting the inclusion criteria over a period of six months. Post-intervention sample included all patients meeting the inclusion criteria over a period of six months. The improvement areas included both the VTE risk assessment as well as the VTE prophylaxis prescription.

DMAIC methodology has achieved a substantial sustained improvement in surgical urology VTE prophylaxis practices with an average of 70% on both levels; VTE risk assessment practices and VTE prophylaxis prescribing practices were statistically significant. The post-intervention results also showed a statistically controlled process with no special cause variations. Based on the study results, the Six-Sigma DMAIC methodology can be considered of high value when applied in healthcare clinical practice improvement projects.

The project study includes some pitfalls that can be addressed as follows: 1. The lack of VTE rate incidence tracking. This limitation can be partly refuted when the authors conduct a literature review and explore that the VTE prophylaxis effectiveness had been proven with sufficient evidence to an extent that pushed several scientific societies to develop their own guidelines to support VTE prophylaxis. (Algattas et al., 2018). 2. Another limitation of this study can be that it handled only surgical patients and more specifically surgical urology patients. Of course, VTE prophylaxis is a crucial life-threatening problem not only for the surgical admitted patients but also for all the medical admitted patients either in hospital wards or ICUs. However, the prediction that surgical patients especially surgical urology patients are more prone to VTE development risk as they have -in several cases-two or three main additive risk factors which are age, procedure duration and malignancy in elderly men. (Tikkinen et al., 2014). So, the authors consider the study project to be a prototype that hopefully can be utilized for future study projects that will manage both other surgical specialty patients and medical patients on the national level and can track accurately and effectively report the VTE incidence rates.

Several recommendations can be extracted from the research project that is summarized in the following points: Paying focused attention to continuous healthcare quality improvement initiatives and projects as a main approach for healthcare improvement especially for the public health-related problems. This might be achieved through periodic region-specific or specialty-specific focus groups from which public health problems could be addressed and prioritized to be considered as a part of country healthcare campaigns regarding cost-utility and feasibility studies. The adoption of a system thinking approach in dealing with the improvement strategies; all efforts and resources are to be employed to achieve a common objective. This includes the generation of a national-wide electronic health information system that can aid in healthcare resource allocation and direct the healthcare efforts towards the most important, high-priority public health problems. Electronic national-wide health record is really an effort, and resources consuming activity, but actually, it's worth exerting efforts, and its valuable outcomes may be seen several years later. 3. Development of unified national specialized VTE prophylaxis pathways to standardize the patient-specific VTE prophylaxis plans. Standardization of healthcare pathways enables healthcare professionals to follow an evidence-based practice which will be reflected on the improvement of healthcare quality level, cost-effectiveness enhancement, and timely patient care on all levels especially in high critical areas like ER and ICU. 4. Incorporation of VTE prophylaxis costs in the universal health insurance diagnosis-related group (DRG) insurance packages and service pricing. Universal health insurance is a nationwide strategy that is aiming to cover all Egypt residents by the year 2030. Universal health insurance is being following the DRG reimbursement policy that is thought to control all the healthcare-associated costs so, the VTE prophylaxis costs shall be added as the main cost item to encourage all healthcare facilities to follow an evidence-based VTE prophylaxis pathway taking into consideration the high-risk patient categories who will definitely represent a high-cost burden on the long run if they suffer a VTE event.

DMAIC improvement methodology applications in healthcare are still relatively limited, especially on the clinical level. The study can be considered one of a kind in Egypt dealing with a comprehensive DMAIC methodology application on the clinical level.

This paper aims to examine the impact of the assurance and advisory role of internal audit (ADRIA) on organisational, human and technical proactive measures to enhance cybersecurity (CS).

The questionnaire was used to collect data for 97 internal auditors (IAu) from the Gulf Cooperation Council countries. The authors used partial least squares (PLS) to test the hypotheses.

The results show a positive effect of the ADRIA on each of the organisational proactive measures, human proactive measures and technical proactive measures to enhance CS. The study also found a positive effect of the confirmatory role of IA on both human proactive measures and technical proactive measures to enhance CS. No effect of the confirmatory role of IA on the organisational proactive measures is found.

This study focused on only three proactive measures to enhance CS, and this study was limited to the opinions of IAu. In addition, the study was limited to using regression analysis according to the PLS method.

The results of this study show that managers need to consider the influential role of IA as a value-adding activity in reducing CS risks and activating proactive measures. Also, IAu must expand its capabilities, skills and knowledge in CS auditing to provide a bold view of cyber threats. At the same time, the institutions responsible for preparing IA standards should develop standards and guidelines that help IAu to play assurance and advisory roles.

To the best of the authors’ knowledge, this is the first study of its kind that deals with the impact of the assurance and ADRIA on proactive measures to enhance CS. In addition, the study determines the nature of the advisory role and the assurance role of IA to strengthen CS.