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Open Access
Article
Publication date: 6 February 2024

Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from…

Abstract

Purpose

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.

Design/methodology/approach

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

Findings

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.

Originality/value

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.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 15 June 2023

Tatiana Garanina

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR…

1849

Abstract

Purpose

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market value. Additionally test whether state ownership is an important moderating factor in this relationship are conducted as state has always played an important role in the emerging Russian market.

Design/methodology/approach

The hypotheses are tested on panel data for 223 publicly listed Russian firms for the period 2012–2018. A number of robustness tests are used to check the obtained results for consistency. Following previous research GMM method is employed to address endogeneity concerns.

Findings

Supported by stakeholder theory, it is observed that firms that disclosed more CSR information experience a weaker negative relationship between earnings management and market value because investors and other stakeholders positively evaluate a positive CSR image. This negative effect of earnings management on market value is even weaker for state-owned companies as market participants appreciate involvement of state-owned companies in CSR activities and place greater expectations on these firms to be responsible without clear understanding whether these actions are “window dressing” for this type of companies or not.

Originality/value

The study results provide new insights into the relation between earnings management, firm's value, CSR disclosure and state ownership in emerging-market firms. The paper highlight the importance of considering country-specific factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results.

Details

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

Keywords

Open Access
Article
Publication date: 30 March 2020

Mona Khalifa, Wafaa Abdel Aziz Hussein and Soha Metwally

The similarity of family planning (FP) indicators from EDHS2014 to that of EDHS2000 is alarming for policymakers and researchers who consider it as an echo of the past and a…

Abstract

Purpose

The similarity of family planning (FP) indicators from EDHS2014 to that of EDHS2000 is alarming for policymakers and researchers who consider it as an echo of the past and a threat, which the FP programme has to face to prevent its progression. In 2000, the total fertility rate (TFR) was 3.5, the contraceptive prevalence rate was 56.1% and the discontinuation rate was 29.5%. In 2014, these indicators were 3.5, 58.5 and 30.1%, respectively. Although the change in the all method discontinuation rate is not large, it is a result of great changes in the method specific discontinuation rates, which was masked by changes in the contraceptive method mix. This study aims to present a comparison between contraceptive discontinuation rates in 2000, 2008 and 2014, discuss the reasons for discontinuation by methods and background characteristics of women and calculate the impact of eliminating discontinuation for reasons related to method and service provision on fertility.

Design/methodology/approach

Single/multiple decrement life tables were applied to the calendar data of the EDHS2008 and EDHS2014, to examine various net rates of contraceptive discontinuation by reasons and the status after discontinuation. The TFR estimated in the absence of method failure and abandonment while in need of births occurred within 24 months after discontinuation using installed Stata command tfr2.

Findings

The study estimates the impact of discontinuation on the TFR in 2014 to be an increase of about 20%. The TFR of 3.5 would have been only 2.8 if discontinuation due to method failure and method/service-related reasons were eliminated. Improvement regarding discontinuation behaviour is evident by increased switching, from 43.6 to 54.3% and the drop in the proportion of abandoning use while in need from 56.4 to 45.7%. Differentials suggest that discontinuation is expected to increase among vulnerable groups as desired fertility continues to rise. The increase in the share of “desire to become pregnant” – as a reason for discontinuation is a recent trend observed during the period between EDHS2008 and EDHS2014 and is recognised as a challenge by the national population strategy.

Originality/value

This study confirms that contraceptive discontinuation is an important part of the overall fertility increase observed by EDHS2014. The rising trend of increased desired family size and the shift away from using the intra uterine device may be considered as major challenges facing the FP programme in Egypt.

Details

Journal of Humanities and Applied Social Sciences, vol. 2 no. 1
Type: Research Article
ISSN: 2632-279X

Keywords

Open Access
Article
Publication date: 19 May 2020

Wael Zakaria Farag

The purpose of this paper is to examine evolution of the American strategy toward terrorism in the aftermath of the events of September 11, 2001. In other words, this study…

3495

Abstract

Purpose

The purpose of this paper is to examine evolution of the American strategy toward terrorism in the aftermath of the events of September 11, 2001. In other words, this study revolves around a key question: How and why the American security strategy toward terrorism evolved in the aftermath of the September 11 attacks in 2001? Based on the neorealist approach in international relations, this paper attempted to answer that question: first, through defining the concept of terrorism and how the Americans perceive it; second, via pinpointing the characteristic of the American counter-terrorism strategy before September 11 attacks; and third, through examining the effects of those terrorist attacks on that strategy.

Design/methodology/approach

The nature of the subject of this study calls for reliance on the analytical descriptive approach to highlight the role and strategy of the USA in the fight against terrorism following the events of September 11, in addition to the use of the system analysis methodology, which can identify the inputs and outputs of the system that had an impact in formulating the US counter-terrorism strategy.

Findings

This study has come up with seven findings. The first finding was that the 9/11 attacks served as a turning point of the US counter-terrorism strategy and restructured its agenda. Confronting the communist threat had been its primary objective, until terrorism came to the fore and became its first and foremost priority. The USA vowed that terrorism is its enemy and waged the war on terror to thwart its risk as a global threat. The second finding revolves around the idea of double standards in the American foreign policy. True to its long-standing tradition of favoring its own interests, in complete disregard of the interests of any other party, the USA continued to uphold the double-standards policy.

Originality/value

This study adds a new study to the Arab Library in the field of counter-terrorism studies, national security strategies and American foreign policy. In addition, the researcher seeks to complete the scientific effort to study the US strategy against terrorism, with a clear impact on the development of the situation in the region. This study contributes to the study of how one of the great powers in the international system, the USA, deals with the terrorist organizations that have become widespread in the Arab region.

Details

Review of Economics and Political Science, vol. 5 no. 4
Type: Research Article
ISSN: 2356-9980

Keywords

Open Access
Article
Publication date: 1 June 2014

Issam W. Damaj and Farid B. Chaaban

Since the turn of the 21st century, various institutions of higher education have been established in the Gulf Cooperation Council region, several of which are branches of…

Abstract

Since the turn of the 21st century, various institutions of higher education have been established in the Gulf Cooperation Council region, several of which are branches of universities from North America, Europe, Australia, and other regions. Quality education is currently a required component in the models of collaboration between Universities; yet the literature suggests that challenges remain in how the quality education will be practiced in a region that lacked for long time private universities. In this paper, we present an exploratory investigation to determine what could be learned by studying the practicalities of collaboration and accreditation of a newly established institution in Oman, namely, Dhofar University. The case study focuses on the practicalities of DU’s external collaboration, national accreditation, and good practices University-wide and within the College of Engineering in particular. The paper aims to present and analyze challenges, good practices, faculty and staff experiences, and solutions that could be a useful pattern for similar institutions. The investigation builds on an internal University-wide self-study and an external review by an accreditation council.

Details

Learning and Teaching in Higher Education: Gulf Perspectives, vol. 11 no. 1
Type: Research Article
ISSN: 2077-5504

Open Access
Article
Publication date: 28 February 2023

Mohammed Jawad Abed and Anis Mhalla

The paper aims to present a grid-connected multi-inverter for solar photovoltaic (PV) systems to enhance reliability indices after selected the placement and level of PV solar.

Abstract

Purpose

The paper aims to present a grid-connected multi-inverter for solar photovoltaic (PV) systems to enhance reliability indices after selected the placement and level of PV solar.

Design/methodology/approach

In this study, the associated probability is calculated based on the solar power generation capacity levels and outages conditions. Then, based on this probability, dependability indices like average energy not supplied (AENS), expected energy not supplied and loss of load expectations (LOLE) are computed, also, another indices have been computed such as (customer average interruption duration index (CAIDI), system average interruption frequency index (SAIFI) and system average interruption duration index (SAIDI)) addressing by affected customers with distribution networks reliability assessment, including PV. On the basis of their dependability indices and active power flow, several PV solar modules installed in several places are analyzed. A mechanism for assessing the performance of the grid's integration of renewable energy sources is also under investigation.

Findings

The findings of this study based on data extracted form a PV power plant connected to the power network system in Diyala, Iraq 132 kV, attempts to identify the system's weakest points in order to improve the system's overall dependability. In addition, enhanced reliability indices are given for measuring solar PV systems performance connected to the grid and reviewed for the benefit of the customers.

Originality/value

The main contributions of this study are two methods for determining the reliability of PV generators taking into consideration the system component failure rates and the power electronic component defect rates in a PV system which depend on the power input and the power loss using electrical transient analysis program (ETAP) program.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 1
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 7 November 2023

Malika Neifar and Leila Gharbi

This paper aims to determine whether Islamic banks (IBs) and conventional banks (CBs) in Tunisia are distinguishable from one another based on financial characteristics during the…

Abstract

Purpose

This paper aims to determine whether Islamic banks (IBs) and conventional banks (CBs) in Tunisia are distinguishable from one another based on financial characteristics during the 2005–2014 period covering the 2008 global financial crisis (GFC) and the 2011 Tunisian revolution.

Design/methodology/approach

For the comparison between IBs and CBs, 11 hypotheses are formulated to distinguish between the two types of banks. The authors use a univariate analysis based on the multi-dimension figures investigation and a multivariate one based on the robust OLS technique for panel linear regression with mixed effects.

Findings

Bank-specific factors, dummy and dummy interacting variables indicate that there are differences between Islamic and conventional bank behavior. Both methods show that IBs are more liquid, more profitable and riskier than CBs. Post-2011 Tunisian revolution, small IBs (small CBs) are more (less) solvent, large IBs are more stable and both types of banks are more liquid, which explain why Tunisian governments have relay on bank system to cover budget deficits post-2011 revolution.

Originality/value

In investigating the feature of IBs and CBs from the Tunisian context, the authors take into account the effect of two abnormal events (2008 GFC and 2011 Tunisian revolution) on IBs through interaction variables.

Details

Islamic Economic Studies, vol. 31 no. 1/2
Type: Research Article
ISSN: 1319-1616

Keywords

Open Access
Article
Publication date: 19 April 2023

Robin de Graaf, Rens Pater and Hans Voordijk

In the construction industry, an under researched area of study is how main contractor (MC) sub-contract design responsibilities to sub-contractor (SC). This lack of knowledge is…

Abstract

Purpose

In the construction industry, an under researched area of study is how main contractor (MC) sub-contract design responsibilities to sub-contractor (SC). This lack of knowledge is particularly serious in the context of delivery methods such as design and construct where design responsibilities are pushed down the supply chain. In this study, it is aimed to explore which level of design responsibility MCs sub-contract to SCs, for what reasons, and what the impact of sub-contracting decisions is on projects.

Design/methodology/approach

A qualitative in-depth multiple case study was conducted. Six sub-contracting cases were examined in two civil engineering projects. In each project, the MCs sub-contracted pre-fabricated beams, reinforcement and railing to SCs. Data collection included document analysis and interviews. A within-case and cross-case analysis was conducted to examine emerging empirical patterns. These patterns were used to elaborate theory and develop propositions.

Findings

MCs sub-contracted design responsibilities to SCs as suggested by literature. However, despite that sub-contracting was in keeping with literature, several problems were reported in the cases where MCs involved SCs no earlier than in the construction stage. This is not to be expected according to theory.

Originality/value

This study adds value to the sub-contracting field as it provides new insights in relationships between the level of design responsibilities sub-contracted and the impact of that on projects. The study also revealed new factors such as building information modelling (BIM) interoperability that should get more attention in sub-contracting.

Details

Frontiers in Engineering and Built Environment, vol. 3 no. 3
Type: Research Article
ISSN: 2634-2499

Keywords

Open Access
Article
Publication date: 2 June 2020

Kamaruzzaman Yunus, M.A. Zuraidah and Akbar John

This study aims to examine the metal pollution in coastal sediment in the Peninsular Malaysia.

10603

Abstract

Purpose

This study aims to examine the metal pollution in coastal sediment in the Peninsular Malaysia.

Design/methodology/approach

Approximately 141 published studies were screened from 1,285 documents and reviewed to determine the existing pollution status in the coastal areas of Peninsular Malaysia and the metals under review were Pb, Hg, Cd, Ar, Cu, Zn, Cr and Ni. Sources of pollutants and their effect on biological systems, marine organisms and human health were addressed in this review as well as recommendation of heavy metal removal or remedies in short. Emphasis is placed on marine pollution, particularly on the toxic metal accumulation in biota.

Findings

This study has revealed the different concentrations of pollutants, low, moderately, and chronically contaminated areas from heavy metals and the consequences to aquatic ecosystem and indirectly to human health, since an increasing in the coastal developments in Peninsular Malaysia.

Originality/value

This study has revealed the different concentrations of pollutants, low, moderately, and chronically contaminated areas from heavy metals and the consequences to aquatic ecosystem and indirectly to human health, since an increasing in the coastal developments in Peninsular Malaysia.

Details

Ecofeminism and Climate Change, vol. 1 no. 1
Type: Research Article
ISSN: 2633-4062

Keywords

Open Access
Article
Publication date: 15 July 2022

Muhammad Shakil Ahmad, Massimiliano Barattucci, Thurasamy Ramayah, Tiziana Ramaci and Narmeen Khalid

Referring to the theory of organizational empowerment, the purpose of this study is to examine the relationship of organizational support and perceived environment on quality of…

2024

Abstract

Purpose

Referring to the theory of organizational empowerment, the purpose of this study is to examine the relationship of organizational support and perceived environment on quality of care and job satisfaction, with organizational commitment as a mediator for the first variable.

Design/methodology/approach

This study employed a cross-sectional research design and data was collected from seven private and public sector hospitals in Pakistan, involving 352 nurses on a voluntary basis through a self-administered survey.

Findings

The results showed that organizational commitment mediates the relationship between organizational support and job satisfaction with the quality of care. Moreover, the perceived environment has an impact on job satisfaction and quality of care.

Originality/value

Healthcare service quality seems strictly dependent on the perceived quality of care and job satisfaction among healthcare workers. Theoretical and practical implications for policymakers and HR management are discussed.

Details

International Journal of Workplace Health Management, vol. 15 no. 6
Type: Research Article
ISSN: 1753-8351

Keywords

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