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1 – 10 of over 1000
Article
Publication date: 31 August 2020

Mustafa Elkasih Abdulkarim, Mohamed Ismail Umlai and Layth Faris Al-Saudi

The purpose of this study is to investigate the level of readiness of the public sector in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based…

Abstract

Purpose

The purpose of this study is to investigate the level of readiness of the public sector in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the innovation diffusion theory. The responses of accountants (preparers) and auditors employed in the public sector are explored in this regard, and challenges faced in IPSAS implementation are highlighted.

Design/methodology/approach

A primary research approach was adopted using a questionnaire that yielded 101 responses. Five dimensions are focused on: relative advantage, top management support, satisfaction with the current accounting system, barriers to adopting IPSAS, and attitudes towards innovation.

Findings

Relative advantage, barriers to adopting IPSAS and satisfaction with the current system were found to be the most significant. The influence of these variables appears to promote or hinder the implementation of IPSAS in the public sector of Qatar and, perhaps, the wider region.

Practical implications

Even if professionals understand the potential benefits of adopting IPSAS, they are unlikely to advance such adoption without upper echelon-sanctioned cost-benefit analyses and approval. Hence, policymakers should consider the need for a top-down shift in the way IPSASs are viewed and promoted to enable their successful implementation in the public sector.

Social implications

The positive association between satisfaction with current systems and the level of IPSAS implementation suggests that respondents view the usefulness and ease of use of their current systems as a primary reason to adopt IPSAS as an ‘upgrade’.

Originality/value

This study advances the understanding of the pre-transition process by drawing on innovation theory, which reveals determinants of IPSAS implementation in the case of Qatar. This study adds to prior studies on government accounting in developing nations.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 16 July 2019

Fiona Aspinal, Martin Stevens, Jill Manthorpe, John Woolham, Kritika Samsi, Kate Baxter, Shereen Hussein and Mohamed Ismail

The purpose of this paper is to present findings from one element of a study exploring the relationship between personalisation, in the form of personal budgets (PBs) for…

Abstract

Purpose

The purpose of this paper is to present findings from one element of a study exploring the relationship between personalisation, in the form of personal budgets (PBs) for publicly funded social care and safeguarding.

Design/methodology/approach

Semi-structured interviews were conducted with 12 people receiving PBs who had recently been the focus of a safeguarding investigation. Participants were recruited from two English local authority areas and data were subject to thematic analysis.

Findings

The analysis identified three main themes: levels of information and awareness; safeguarding concerns and processes; and choice and control. Many of the participants in this small study described having experienced multiple forms of abuse or neglect concurrently or repeatedly over time.

Research limitations/implications

This was a small scale, qualitative study, taking place in two local authorities. The small number of participants may have had strong opinions which may or may not have been typical. However, the study provides some rich data on people’s experiences.

Practical implications

The findings suggest that adults receiving PBs may need information on an ongoing and repeated basis together with advice on how to identify and address poor quality care that they are arranging for themselves. Practitioners need to be aware of the influence of the level of information received and the interaction of organisational or legal requirements when responding to safeguarding concerns when care being supplied tries to reflect the benefits of choice and control.

Originality/value

This paper reports original research asking adults with care and support needs about the interaction between two key policies of safeguarding and personalisation.

Details

The Journal of Adult Protection, vol. 21 no. 3
Type: Research Article
ISSN: 1466-8203

Keywords

Open Access
Article
Publication date: 4 May 2022

Mohamed Ismail Mohamed Riyath, Uthuma Lebbe Muhammed Rijah and Aboobacker Rameez

There is a significant decrease in students' attendance in Zoom classes compared to traditional classes. This paper investigates the factors that affect students'…

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Abstract

Purpose

There is a significant decrease in students' attendance in Zoom classes compared to traditional classes. This paper investigates the factors that affect students' attitudes, behavioral intentions and actual use of Zoom for online classes at higher educational institutions (HEIs) in Sri Lanka.

Design/methodology/approach

This research uses the technology acceptance model (TAM) as a theoretical model. The data are collected from HEI students via an online survey form. The hypotheses between constructs in the model are tested using partial least squared–structural equation model.

Findings

The analysis shows that computer self-efficacy (CSE) affects perceived usefulness (PU) and perceived ease of use (PEU), which affects attitude (ATT) and behavioral intention (BI) and actual use (AU) of Zoom in a chain reaction. Further, PEU affects PU, which, in turn, affects BI. Furthermore, the effect size of PU to BI is larger than ATT to BI.

Practical implications

Students' attendance for Zoom classes mainly depends on CSE, PU and PEU. Therefore, HEIs should promote Zoom with interactive training before teaching online. Further, officials should revise the curriculum in schools to upsurge the CSE of students.

Originality/value

During coronavirus-19, no research was published on students' use of Zoom for online classes in the Sri Lankan context. Moreover, the TAM model has been modified by including CSE as an external variable.

Details

Asian Association of Open Universities Journal, vol. 17 no. 1
Type: Research Article
ISSN: 1858-3431

Keywords

Article
Publication date: 30 March 2022

Piyal Sarkar, Mohamed Wahab Mohamed Ismail and Timur Tkachev

In light of the COVID-19 pandemic, all business sectors have critical needs. They face multiple challenges to restructuring their operations to build a resilient…

Abstract

Purpose

In light of the COVID-19 pandemic, all business sectors have critical needs. They face multiple challenges to restructuring their operations to build a resilient, cost-effective and sustainable supply chain. Therefore, this paper aims to investigate the practice and the research gaps related to supply chains.

Design/methodology/approach

This research paper is influenced by a literature review of the past decade. This review paper incorporates industry challenges of the COVID-19 pandemic, including future steps toward developing resilient supply chains in the new normal economy. The research provides a detailed framework for designing cost-effective survivable supply chains that withstand disruptions for the long term.

Findings

The proposed research focuses on the effects of the COVID-19 pandemic on supply chains and attempts to bridge pre and post COVID-19 research and practice gaps. Post-COVID-19 resilient supply chains need to be transformed into survivable supply chains. The survivability of the supply chain can be achieved by combining both supply chain resilience and supply chain viability measures. To the best of the authors’ belief, this is the first study that grounds a theory to provide interconnection of five critical supply chain concepts to manage supply chain risk. This study is uniquely positioned to develop a theoretical framework to design a cost-effective, resilient and sustainable supply chain by establishing the interconnection among these concepts in supply chains. This framework helps practitioners to implement the key strategies at the operational, tactical and strategic levels that enhance maturity in supply chains.

Research limitations/implications

The research findings are based on secondary reports such as industry reports, cases, research papers and expert opinions. The authors tried to consult with many companies. However, they were reluctant to share the recovery plan information from COVID. Also, as COVID still exists in many places in Canada, the authors could not gather every intended information from the companies. However, the authors have successfully shared the outcomes of this research with a reputed retail company in Canada. They recognized the importance of survivability in supply chains. Going forward, business organizations need to design cost-effective, sustainable and survivable supply chains.

Originality/value

The study attempts to unify current research dealing with supply chain resilience. The study concludes with the limitations of the current research. It highlights the prospects of future research and bridges the supply chain practice gaps from the challenges faced by industries due to COVID-19. The study contributes to the literature by identifying gaps to bridge the supply chain practice and reiterating new research directions to develop a cost-effective, survivable and sustainable supply chain.

Details

Journal of Global Operations and Strategic Sourcing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5364

Keywords

Article
Publication date: 30 August 2022

Mohamed I.A. Othman and Mohamed F. Ismail

This paper aims to study the gravity effects on a micro-elongated thermoelastic layer under a fluid load, utilizing the Lord–Shulman (L-S) theory and the dual-phase-lag…

Abstract

Purpose

This paper aims to study the gravity effects on a micro-elongated thermoelastic layer under a fluid load, utilizing the Lord–Shulman (L-S) theory and the dual-phase-lag (DPL) model.

Design/methodology/approach

The analytical method used was the normal mode which partial differential equations transform into ordinary differential equations.

Findings

Aluminum epoxy numerical computations are carried out, and the results are graphed. The DPL model and the L-S theory are compared in the complete absence and presence of gravity. Comparisons were also made for three values of and it is observed that the gravity has quite a massive influence on all physical quantities.

Originality/value

In the present paper, the authors shall create the general equation for the energy equation, which includes the two theories (DPL and L-S) as well as the solution of micro-elongated thermoelasticity under fluid load. The problem is pretty important in many dynamical systems.

Details

Multidiscipline Modeling in Materials and Structures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1573-6105

Keywords

Article
Publication date: 8 November 2021

Bataa Sayed Mohamed Mazen, Badawi Mohamed Ismail, Rushdya Rabee Ali Hassan and Mahmoud Ali

The purpose of this study is to determine the nature of archaeological papyrus damage and monitoring the mechanics of damage caused by black inks to the chemical…

Abstract

Purpose

The purpose of this study is to determine the nature of archaeological papyrus damage and monitoring the mechanics of damage caused by black inks to the chemical properties of ancient papyrus.

Design/methodology/approach

This study the papyrus surface with a digital microscopy “USB,” examination and analyzing by “Scanning Electron Microscope,” characterization of black ink used in writing the ancient papyrus using “Scanning Electron Microscopy” with (EDX). Detection of changes in the chemical bonds of ancient papyrus samples by “Fourier transform infrared” FTIR.

Findings

The result confirmed that SEM examination showed the organization of the parenchyma cells that make up papyrus tissue. Characteristic waveform appears, it indicates the ancient Egyptian manufacturer’s use of the (Strips Method) in the process of manufacturing the archaeological papyrus. Also, the appearance of (Over Lapping) stacking of papyrus slides. EDX analysis showed that the black ink used to write the papyrus was (Carbon Ink). High oxygen content in the papyrus sample analysis indicates deterioration of the cellulose fibers. FTIR spectrum showed that Arabic gum is the bonding material for carbon ink particles, it also showed that archaeological papyrus suffers from hydrolysis due to exposure of papyrus fibers to high moisture content or direct water, resulting in smudge, bleeding and fading of carbon ink on the archaeological papyrus support.

Originality/value

The study is archaeological papyrus with black ink scripts from the excavation of the Qasr I brim.

Details

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

Keywords

Open Access
Article
Publication date: 12 August 2022

Mohamed Ismail Mohamed Riyath and Uthuma Lebbe Muhammed Rijah

The study investigates the factors that impact the adoption of learning management systems (LMSs) among educators for effective implementation of open and distance…

Abstract

Purpose

The study investigates the factors that impact the adoption of learning management systems (LMSs) among educators for effective implementation of open and distance learning (ODL) environment in advanced technological institutes (ATIs).

Design/methodology/approach

This study uses the extended technology acceptance model (TAM) and analyses data using the partial least square–based structural equation modelling approach to validate the construct and test proposed hypotheses. Data were collected through an online questionnaire from the respondents.

Findings

This study reveals that perceived self-efficacy and job relevance significantly impact perceived usefulness (PU) and perceived ease of use (PEU). PU, PEU and service quality significantly impact attitudes of educators, which impact their behavioural intention and actual use of LMS as a chain reaction.

Practical implications

The management should organise hands-on training sessions to improve educators' computer self-efficacy and explain the importance of the LMS and its features to offer an effective ODL environment for delivering high-quality education.

Originality/value

The previous studies focused on LMS use from the students' point of view rather than educators. This study investigates educators' LMS adoption in ATIs using the extended TAM. The findings may be helpful for management to implement an effective ODL environment that offers fully integrated distance learning and e-learning during the prevailing COVID-19 pandemic.

Details

Asian Association of Open Universities Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1858-3431

Keywords

Article
Publication date: 5 July 2021

Qiaoqi Lang, Jiqian Wang, Feng Ma, Dengshi Huang and Mohamed Wahab Mohamed Ismail

This paper verifies whether popular Internet information from Internet forum and search engine exhibit useful content for forecasting the volatility in Chinese stock market.

Abstract

Purpose

This paper verifies whether popular Internet information from Internet forum and search engine exhibit useful content for forecasting the volatility in Chinese stock market.

Design/methodology/approach

First, the authors’ study commences with several HAR-RV-type models, then the study amplifies them respectively with the posting volume and search frequency to construct HAR-IF-type and HAR-BD-type models. Second, from in-sample and out-of-sample analysis, the authors empirically investigate the interpretive ability, forecasting performance (statistic and economic). Third, various robustness checks are utilized to reconfirm the authors’ findings, including alternative forecast window, alternative evaluation method and alternative stock market. Finally, the authors further discuss the forecasting performance in different forecast horizons (h = 5, 10 and 20) and asymmetric effect of information from Internet forum.

Findings

From in-sample perspective, the authors discover that posting volume exhibits better analytical ability for Chinese stock volatility than search frequency. Out-of-sample results indicate that forecasting models with posting volume could achieve a superior forecasting performance and increased economic value than competing models.

Practical implications

These findings can help investors and decision-makers obtain higher forecasting accuracy and economic gains.

Originality/value

This study enriches the existing research findings about the volatility forecasting of stock market from two dimensions. First, the authors thoroughly investigate whether the Internet information could enhance the efficiency and accuracy of the volatility forecasting concerning with the Chinese stock market. Second, the authors find a novel evidence that the information from Internet forum is more superior to search frequency in volatility forecasting of stock market. Third, they find that this study not only compares the predictability of the posting volume and search frequency simply, but it also divides the posting volume into “good” and “bad” segments to clarify its asymmetric effect respectively.

Highlights

This study aims to verify whether posting volume and search frequency contain predictive content for estimating the volatility in Chinese stock market.

The forecasting model with posting volume can achieve a superior forecasting performance and increases economic value than competing models.

The results are robust in alternative forecast window, alternative evaluation method and alternative market index.

The posting volume still can help to forecast future volatility for mid- and long-term forecast horizons. Additionally, the role of posting volume in forecasting Chinese stock volatility is asymmetric.

Details

China Finance Review International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1398

Keywords

Article
Publication date: 14 August 2019

Abdelaziz S. Fouda, Mohamed A. Ismail, Rabab M. Abou-shahba, Walaa A. Hussein, Esraa S. El-habab and Ashraf S. Abousalem

The purpose of this paper is to investigate three Arylfuranylnicotinamidine derivatives against corrosion of carbon steel (C-steel) in 1.0 M HCl by chemical and…

Abstract

Purpose

The purpose of this paper is to investigate three Arylfuranylnicotinamidine derivatives against corrosion of carbon steel (C-steel) in 1.0 M HCl by chemical and electrochemical means. The inhibition efficiency (%IE) increases with increasing the dose of inhibitors. The tested compounds exhibited improved performance at elevated temperature, with %IE reaching 93 percent at 21 µM. Tafel polarization method revealed that the tested compounds act as mixed-type inhibitors. The inhibition action was rationalized due to chemical adsorption of inhibition molecules on C-steel surface following Temkin’s isotherm. Surface examination was carried out by AFM and FTIR techniques. Further, theoretical chemical approaches were used to corroborate the experimental findings.

Design/methodology/approach

Experimental and computational methods were applied to investigate the efficiency of these new compounds. These studies are complemented with spectral studies and surface morphological scan by AFM. The theoretical results indicate good correlation with experimental findings.

Findings

The tested derivatives are promising corrosion inhibitors for C-steel in the acid environment. The molecular scaffold of this class of compounds can be used to design new highly efficient inhibitors by screening its activity by modeling studies.

Originality/value

The studied compounds are safe inhibitors and greatly adsorbed on Fe surface. The action of compounds is enhanced with temperature, which means these compounds can be used in higher temperature systems. The new compounds are effective at very low concentration.

Details

Multidiscipline Modeling in Materials and Structures, vol. 15 no. 6
Type: Research Article
ISSN: 1573-6105

Keywords

Article
Publication date: 31 August 2022

Mustafa Elkasih Abdulkarim, Mohamed Ismail Umlai and Layth Faris Al-Saudi

This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS).

Abstract

Purpose

This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS).

Design/methodology/approach

The Hofstede–Gray and Huerta et al. (2013) models were used to collect data on language and accounting culture. Paired-sample t-test, regression and factor analyses were conducted on data from a sample of 101 respondents. This study also used ordinary least squares to test hypotheses.

Findings

The cultural dimensions of professionalism, secrecy and uniformity significantly influence the implementation of IPSAS. Furthermore, this study finds a significant link between culture, language and IPSAS implementation, which underlines the need for careful consideration of International Public Sector Accounting Standards Board policies in the promotion of IPSAS internationally.

Research limitations/implications

While this study is limited to its research method, using secondary data would have been challenging given the setting and accessibility issues. This study overcomes this problem by using a self-administered questionnaire. Prior studies confirm the reliability of the constructs. Despite providing justifications for why the authors use judgemental sampling, the authors acknowledge the limitation of the technique in survey distribution. Furthermore, the findings cannot be read without caution, as the authors focused on one country. However, interactions between accounting practices and culture in one country may be transferred to other countries that share a common language and culture with Qatar. The authors believe future research in this area will complement the understanding of the determinants of IPSAS implementation should the study be replicated.

Social implications

Policymakers, standard setters and regulators should promote and enforce an integrated approach that reflects the need for accountants and auditors to be conscious of the effects of culture and language, given the likelihood of widespread IPSAS adoption.

Originality/value

This study offers insight into the significance of culture and language in reforming public-sector accounting systems in developing nations and emerging economies.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

1 – 10 of over 1000