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This study aims to assess the readiness of both citizens and the government for digital participatory planning (DDP) as a contribution to the undergoing transformative shift toward smart and sustainable cities to address the challenges posed by rapid urbanization. While much attention has been devoted to leveraging technology to mitigate these challenges, there has been a relative lack of emphasis on engaging stakeholders in the planning process in a smart and inclusive manner. DPP stands as a cornerstone for the development of sustainable and smart cities. However, before DPP can be effectively implemented on the ground, it is crucial to assess the city readiness for DPP to ensure its success. This assessment is undertaken as part of Oman's broader initiative to transition into sustainable smart cities in alignment with the goals outlined in Oman Vision 2040.

A generic evaluation framework was identified, validated and customized to the local context by experts using the pile sorting technique based on the social constructivism theory. Then, the revised framework was used to evaluate the readiness of a sample of local citizens and government officials in Oman for the DPP concept.

The inferential statistical analysis revealed that citizens are willing to participate in DPP when trust and transparency with policymakers are enhanced. On the government side, the results showed that there is adequate infrastructure that can enable DPP, and planners have a positive attitude toward DPP provided that trust in citizens' opinions is strengthened. This study concludes with a roadmap for preparation for DPP implementation in smart sustainable cities mandated by Oman Vision 2040. The findings and roadmap can inform policy development, decision-making and urban planning practices toward more inclusive, participatory and technologically enabled urban environments.

The study contributes to the existing body of knowledge by emphasizing the significance of stakeholders' smart involvement in planning processes, social sustainability, evaluating city readiness for DPP and providing practical recommendations for DPP implementation in the context of smart sustainable cities. At a theoretical level, the study contributes a framework for assessing readiness for DPP and emphasizes that mutual trust is not only important for conventional participation practices but it is also essential for smart citizens. This study argues that a building or a city is not sustainable unless it is seen as such by its stakeholders, including the end users. Therefore, effective and smart involvement of the citizens in smart city planning is a precondition for the success of the future cities.

This paper aims to empirically examine the determinants affecting audit fees in the Egyptian context concerning different organizational forms and governance mechanisms.

This study adopts financial and non-financial data from 62 Egyptian firms listed on the Egyptian Stock Exchange from 2015 to 2020. The proposed audit fees model is developed by adopting panel data analysis to examine the effect of auditee, auditor and engagement attributes on audit fees. The validity of the proposed equation for determining audit fees on an annual basis was established by applying the fixed effect model results for the year 2020.

The results revealed that the most significant determinants that affect audit fees are liquidity, audit committee independence, audit report lag and the status of the audit firm. Audit fees of 95.7% are determined by these factors. The validation test proved that the proposed model was more accurate and closer to the estimated data at nearly 90.2%.

The results of this paper would send early signals to audit firms, stakeholders and regulators regarding the determinants of audit fees, and provide an objective standard for fee-setting to be used by stock market regulators and professional bodies, in determining a minimum amount of audit fees that ensure a reasonable level of audit quality.

To the best of the authors’ knowledge, for the first time, this paper empirically examines the determinants of audit fees in an emerging market like Egypt and presents evidence for a period of six years.

The purpose of this paper is to close the gap between the theoretical nature of existing contributions in customer engagement value (CEV) and its need to practically empower business decisions. This is done by proposing a framework that consists of three techniques, each of which combines the components of CEV to make it more comprehensive and applicable. The paper also reviews and analyzes the work that has been done so far in the area of CEV whether in business to business (B2B), business to consumer (B2C) or consumer to consumer (C2C) markets.

CEV is a comprehensive term that measures the total value of the customer through capturing his transactional and non-transactional behaviors. Hence, it is an essential term for measuring the value of the customer in direct marketing. This motivates researchers to compete in developing models to maximize CEV. Meanwhile, most of the existing models are conceptual and the majority of them lack applicability due to many reasons. First, these models relied on a linear version of the CEV model, hence double-counting the value of the customer; also they weighted the components of CEV equally, which is unrealistic. Finally, the effect of the environmental components in determining the engagement level of each customer was almost ignored. In this paper, two main contributions are presented. First, a summary and analysis of the contributions of the literature in the CEV field for different market types whether in B2C, B2B or C2C. Furthermore, three modifications are added to the existing models. The first model introduces a non-linear relationship of the components of CEV. The second model is a weighted linear model of these components. Finally, the third model adds the environmental factors to the CEV components. All the proposed models are theoretical in nature, however, these models are expected to show superiority when being applied to real data sets due to their ability to capture the complexity in the relationship between the firm and its customers in real-life situations. The proposed models are expected to attract the practitioners and other researchers and they both are encouraged to apply the proposed models on real-life data sets, test their performance, compare them against each other, to be able to apply each of them on the best suitable data set and business scenario.

Based on the review and analysis that has been done on about 87 papers, it is found that the majority of the contributions that have been done in the area of CEV are theoretical in nature, in spite of the effectiveness of CEV in empowering business decision. It is also found that few researchers proposed a set of theoretical comprehensive frameworks that combined CEV’s components together. Meanwhile, those frameworks are not practically applicable.

Although the contribution of the proposed models expected to attract both researchers and practitioners, these are not applied to real-life case studies to prove their effectiveness.

The research in this paper has many industrial and managerial implications. First, it helps managers and decision takers to treat the customers as assets and cost-free resources who can work with the firm to achieve what’s both aims to (i.e. increase customer satisfaction and firm’s profitability). Second, it helps the firm to determine the total value of each customer and treat its customers accordingly. Third, it empowers the managers to do target marketing, based on grouping the customers upon their total engagement. This would save time and cost and for sure increase the profitability and customer satisfaction. Forth, the proposed models take into consideration not only the transactional behavior of the customers but also the non-transactional factors that play a significant role in formulating the relationship between the firm and its customers.

This is hereby to certify that the paper is original, neither the paper nor a part of it is under consideration for publication anywhere else. Also, this study has no conflicts of interest to disclose.

This study examines the effect of non-financial variables related to governance on the accuracy of financial distress prediction among Egyptian listed small and medium-sized enterprises (SMEs), by using the logistic regression technique.

This study used a sample of 24 Egyptian-listed SMEs in each year, totaling 120 firm observations, of which 25 were classified distressed and 95 of them non-distressed between 2014 and 2018. The variables for the study included five financial variables and thirteen non-financial variables related to governance. The models were developed using financial variables alone as well as combining financial and non-financial variables related to governance.

The results showed that the model with financial variables had a prediction accuracy of 91.7% , whereas models with a combination of financial and non-financial variables related to governance predict with comparatively better accuracy of 92.7 and 93.6% .

Although the results seem to be conclusive, it could be noted that the non-distressed sample was not paired with the distressed sample. Other studies showed that paired samples increase the financial distress prediction rate. Furthermore, due to the small sample size, this study was unable to create a hold-out sub-sample for the accuracy test.

The proposed distress prediction model for SMEs is effective for stakeholders, including banks and other financial institutions, in the assessment of the credit risk of SMEs. Using such a model, they could better identify SMEs with a higher risk of failure in their lending decisions. Moreover, SME managers' could be interested in using such models as a tool for planning corrective action, in addition to planning and controlling current operations to avoid financial failure in the future.

This study contributes to financial distress prediction literature in different ways. First, few studies were conducted in the area of financial distress among SMEs. Second, neither of these studies was conducted within the Egyptian context, nor any of them had used non-financial variables related to governance in the prediction of financial distress among SMEs.

The purpose of this work is to explore electrical properties of an electrochemical sensor designed for the detection of malachite green (MG) present in an aqueous solution.

The present sensor consists in the spatial coupling of a polymeric membrane and an ion-sensitive electrode (platinum electrode). The preparation of the polymeric membrane involves the incorporation of an ionophore (D2HPA), a polymer (polyvinylchloride [PVC]) and a plasticizer (dioctyl phthalate [DOP]). Several techniques have been used to characterize this sensor: the cyclic voltammetry, the electrochemical impedance spectroscopy and the optical microscopy. The sensibility, the selectivity and the kinetic study of a modified platinum electrode have been evaluated by cyclic voltammetry.

The obtained results reveal the possibility of a linear relationship between the current of reduction peaks and MG concentration. A linear response was obtained in a wide-concentration range that stretches from 10⁻⁵ to 10⁻¹³ mol L⁻¹, with a good correlation coefficient (0.976) and a good detection limit of 5.74 × 10⁻¹⁴ mol L⁻¹ (a signal-to-noise ratio of 3). In addition, the voltammetric response of modified electrode can be enhanced by adding a layer of Nafion membrane. Under this optimal condition, a linear relationship was obtained, with a correlation coefficient of 0.986 and a detection limit of 1.92 × 10⁻¹⁸ mol L⁻¹.

In the present research, a convenient, inexpensive and reproducible method for the detection of MG was developed. The developed sensor is capable of competing against the conventional techniques in terms of speed, stability and economy.

This paper aims to investigate the application of lean construction (LC) techniques in reducing accidents in construction projects.

A quantitative approach was used to collect the required data using a questionnaire survey and descriptive analysis was used to analyse the collected data. The LC techniques that were investigated in this paper are related to the tools of the last planner system (LPS), increased visualisation (IV), 5S, error-proofing, daily huddle meetings (DHMs), first-run studies (FRS), continuous improvement (Kaizen) and accident investigation (5Whys).

The overall results indicated that LC techniques are poorly implemented in construction projects in the Gaza Strip. The top three LC tools used to reduce the causes of accidents in the Gaza construction projects were 5Whys, 5S and LPS, while the highest three LC techniques applied to reduce the causes of accidents that were applicable were cleaning the workplace and removing materials and machines that are not required; conducting accident investigation and root cause analysis programmes; and using safety signs and labels on site.

There is a lack of information and published studies regarding the links between LC and safety, especially in the Middle East. This paper is limited to the perceptions and geographical boundaries; therefore, it cannot be generalised. However, it could form the basis for useful comparison in the future. Triangulation research method could also be used in future research to minimise the bias and validate the conclusions.

The findings of this paper will stress professionals and construction companies in Gaza to reconsider their behaviour towards using LC techniques. The findings of this paper will aid them to shift their attention and resources towards including LC techniques in their plans to reduce the causes of accidents on construction sites.

The findings of this paper will encourage professionals and construction companies in Gaza to reconsider their behaviour towards using LC techniques. The findings will also aid them to shift their attention and resources towards including LC techniques in their plans to reduce and/or avoid the causes of accidents on construction.

Because of the lack of published works that are specific to the Middle East, the authors believe that the originality lies in the paper’s serious attempt to explore the application level of the LC concept to safety in this part of the world. This paper contributes to a better understanding of the applicability of LC techniques in terms of accidents reduction. Findings from this paper provide a clear picture of the current status of using LC techniques to reduce accidents in the Gazan construction projects which drive them to investigate the main barriers and try to overcome them.

This paper aims to explore the particular dilemma of achieving international best practice and regulatory compliance for food safety in small local restaurants with limited resources, low levels of literacy and no common language. It is the fourth article in a Worldwide Hospitality and Tourism Themes theme issue presenting a comprehensive government strategy for improving food safety management standards across the hospitality industry.

The article outlines extensive industry fieldwork involving on-site observations and interviews, undertaken by researchers from the relevant cultural backgrounds to identify common practices and specific risks, and facilitate targeted interventions.

As expected, the independent restaurant sub-sector in Abu Dhabi is similar to international norms, with the additional challenge of language and literacy. In-depth on-site observations reveal a range of high-risk situations and practices, which require specific solutions from government to raise food safety levels.

This article clarifies the scale and nature of the independent restaurant sub-sector of hospitality businesses, and uses in-depth, culturally appropriate research to identify the reality of food safety practices, major risks and areas for improvement. It identifies a list of 18 practices found in small hospitality businesses, which if controlled would make a significant difference to food safety.

The article will be of value to practitioners, researchers, policy makers and other stakeholders involved in the food industry.

With the widespread of e‐services, provided by different organizations at the internal intranet level, the business extranet level, and the public internet level, compliance with international information security management standards is becoming of increasing importance for establishing a common and safe environment for such services. The purpose of this paper is to examine the development of a mathematical model that enables the investigation of compliance of organizations with the widely acknowledged international information security management standard ISO 17799‐2005.

The model is based on the strategy, technology, organization, people and environment – STOPE – framework that provides an integrated well‐structured view of the various factors involved. The paper addresses the use of the model for practical investigations; it describes a practical example illustrating possible practical results.

The results show the strengths and the weaknesses of compliance, with the standard, at different levels: from the level of the measures associated with each of the “131” standard protection controls, up to the level of the STOPE domains.

The paper addresses the use of a mathematical model for practical investigations of compliance with the international information security management standard.

The purpose of this paper is to utilise the existing theories on consumer behaviour and scales within web quality to develop a framework for measuring travellers’ web satisfaction and willingness to purchase tickets through airlines’ web sites.

The paper is discursive, based on the analysis and synthesis of literature pertaining to e-consumer behaviour, web quality and travel and tourism streams. Gaps in the previous research have been identified and a conceptual framework is consequently proposed. In addition, further research and methodology is suggested.

The paper proposes a conceptual framework that can measure consumers’ electronic satisfaction and intention to purchase tickets from airlines’ web sites. The framework includes nine constructs: information quality, system quality, perceived usefulness, perceived ease of use, e-trust, airline reputation, price perception, e-satisfaction and intention to purchase.

As a conceptual paper, the study is limited to literature and prior empirical research, identifying gaps and proposing a framework. The paper recommends further empirical validation of the proposed integrated model.

The framework is helpful for decision makers within airline companies to identify the factors that can satisfy travellers when using an airline's own web site and influence them to buy e-tickets.

The paper fills gaps in the knowledge of e-consumer behaviour and web quality within the airline industry through suggesting a framework that helps decision makers to enhance or modify their existing marketing strategies and web site appearance.