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The Egyptian Premier League (EPL) holds a prominent place in Egypt’s sporting culture and serves as the stage for some of Africa’s most competitive soccer clubs. However, the actual competitive balance in this league has come under scrutiny in recent years as the two historically dominant Cairo clubs, Ahly and Zamalek, continue to retain the EPL championship. A major concern is that the competitive imbalance of the EPL may actually be hampering the league’s progress and the progress of soccer in Egypt. In order to more closely assess this situation, the purpose of this paper is to use historical EPL performance data to conduct a series of competitive balance analyses on league results from 1948 to 2014. The findings revealed that competition in the league is almost nonexistent as Ahly and Zamalek continue to enjoy a number of direct and indirect financial benefits that are unrealized by their competitors. The dominance of these clubs has compromised the elements of match uncertainty and drama that are traditionally viewed as being important to the prestige and financial achievements of leagues and teams. Discussion is therefore offered for how the EPL could go about resolving some of its organizational and competitive balance issues.

This study adopted four basic measures of competitive balance to conduct descriptive analyses on EPL data that were collected from egyptianfootball.net and the Rec Sport Soccer Statistics Foundation. These analyses began with the EPL’s inaugural season (1948-1949) and extended to the conclusion of the 2014-2015 season. During this timeframe, seven seasons were canceled due to global and political tensions and four more went unfinished. Because these seasons were excluded, the total sample size consisted of 56 seasons, each of which contained between 10 and 24 EPL teams. The data were analyzed using variations of the following competitive balance measures: the range and standard deviation of winning percentages, the ratio of the standard deviation/Noll-Scully approach, the Herfindahl-Hirschman Index, and five-club concentration ratio.

The results confirmed that the league is largely imbalanced, leading the authors to recommend systemic and structural changes that could help promote competitive balance in the league. The call for competitive balance in the EPL was bolstered by a literature review of studies that advocated for parity in professional sports leagues. In the end, the researchers recommend the EPL to improve its organizational policies and consider a revised revenue-sharing system that would allow the small-market teams to survive and thrive.

The EPL holds a prominent place in Egypt’s sporting culture and serves as the stage for some of Africa’s most competitive soccer clubs. The primary purpose of this study was to perform a series of competitive balance analyses on EPL results from 1948 to 2015 in an effort to better understand the various degrees of competitiveness in the league during this time.

This paper examined engineers’ satisfaction with services of a building permission unit at a local municipality using a focus group, a questionnaire and follow‐up interviews. Obtained satisfaction indexes are reported. Differences in satisfaction levels were tested using parametric t‐tests and Kruskal‐Wallis non‐parametric tests according to engineer’s specialization, size of office and number of building projects submitted to the building permission unit. The results indicate no significant statistical differences in satisfaction levels based on specialization (civil engineers versus architectural engineers), size of the consulting office, or the number of projects submitted. However, satisfaction indexes were not high. They were about 60 per cent.

The global spread of the COVID-19 pandemic has affected businesses worldwide. Arguably, one of the most affected industries is the hospitality sector, where the world has seen a substantial drop in personal and professional travel owing to severe lockdowns, which has particularly harmed the hotel and tourism industries by lowering occupancy and profits. The purpose of this research is to investigate the impact of the COVID-19 epidemic on the emotional and mental well-being of hospitality workers in Dubai, United Arab Emirates.

A quantitative cross-sectional technique was used, with 517 respondents drawn from Dubai's major hotels.

Fear of the COVID-19 pandemic was found to be positively connected to employees' emotional weariness, which is then positively related to their intention to leave their organizations.

The paper gives suggestions to managers on how to best deal with their employees, especially the more competent ones, as they are more likely to leave during a pandemic.

Contrary to suggestions in the literature and our predictions, this paper found that self-efficacy positively moderated the relationship between fear of COVID and emotional exhaustion such that workers with high self-efficacy were more prone to emotional exhaustion as a result of their fear of COVID. Furthermore, the results of the research suggest that it is the more competent workers who are more likely to be affected, during a pandemic, and thus their loss is expected to cause greater loss to their organizations.

The purpose of the study is to numerically investigate the characteristics of laminar heat transfer and fluid flow in a double tube heat exchanger (DTHE) using water-aluminum oxide (Al₂O₃) nanofluid. The study examines the effects of nanofluid in both counter and parallel flow configurations. Furthermore, an exergy analysis is conducted to assess the impact of nanofluid on exergy destruction.

The single-phase method has been used for Al₂O₃ nanoparticles in water as base fluid in a laminar regime for Reynolds numbers from 400 to 2,000. The effects of nanoparticle volume fractions (0 to 0.1), Nusselt number, Reynolds number, heat transfer coefficient, pressure drop, performance evaluation criteria (PEC) and the impact of counter and parallel flow direction have been studied.

The findings indicate that the incorporation of nanoparticles into the water enhances the heat transfer rate of DTHE. This enhancement is attributed to the improved thermal properties of the working fluid and its impact on the thermal boundary layer. Nusselt number, heat transfer coefficient, and PEC increase by approximately 19.5%, 58% and 1.2, respectively, in comparison to pure water. Conversely, the pressure drop experiences a 5.3 times increase relative to pure water. Exergy analysis reveals that nanofluids exhibit lower exergy destruction compared to pure water. The single-phase method showed better agreement with the experimental results compared to the two-phase method.

Dimensionless correlations were derived and validated with experimental and numerical results for the Nusselt number and PEC for both counter and parallel flow configurations based on the Reynolds number and nanoparticles volume fraction with high accuracy to predict the performance of DTHE without performing time-consuming simulations. Also, an exergy analysis was performed to compare the exergy destruction between nanofluid and pure water.

In this paper we provide evidence of successful online learning experience with UAE students at Zayed University in the UAE. First we describe the processes and technologies used in delivering the online course "Virtual Business Challenges". Based on survey results we discuss students’ evaluations and experience and the technologies used. Overall, students had a positive learning experience in the course.

The aim of this study is to conduct a comparative analysis between Islamic and conventional banks in terms of whether Islamic banks was more or less resilient/risky than conventional counterparts to the pandemic shock. It also examines the role of capital in improving the performance and stability within the two banking systems.

This study uses 82 banks from MENA (Middle East and North Africa) region for periods across 2011–2020, and employs a dynamic panel data approach to examine the resilience within both banking systems during the Covid-19 pandemic.

The results show that the Covid-19 pandemic has a negative impact on conventional banks' stability. However, Islamic banks performed better and were less risky than conventional ones. Banks with high-quality capital are more effective at controlling their risks and improving their performance during the pandemic.

The results offer important financial observations and policy implications to many stakeholders engaging with banks. Actually, the findings of this study facilitate to the stakeholders and bankers to have an alluded picture about determinants of risk and performance. The results can be used by bankers’ policy decision-makers to improve and enhance their consideration for risk management, taking into consideration the type of banking systems.

Compared to the various studies on the stability of Islamic and conventional banks, researchers have not sufficiently addressed the effect of the Covid-19 pandemic on risk and performance. Moreover, none of these studies has examined if Islamic banks was more or less resilient/risky than conventional counterparts to the pandemic shock. This leads the authors to identify the similarities and differences between two types of banks in the MENA region in a pandemic shock context.

De facto use of International Financial Reporting Standards (IFRS) is a particular form of voluntary compliance with International Accounting Standards (IAS). It is practiced when an enterprise uses a number (and not all) of international standards as a complement to overcome the unachieved nature of local generally accepted accounting principles. The purpose of this paper is to analyze, at first, whether the financial expertise of Tunisian audit committee’s members is associated with de facto use of IFRS. Second, it explores to what extent and in what direction this association evolves when the factor auditor’s size is introduced as a moderator variable.

Data spanning a seven-year period (2012–2018) was hand-collected for a sample of 497 firm-year observations. Further, regression analysis was used to test the study’s hypothesis.

Findings show that the proportion of financial experts who sit on the audit committee is positively associated with the de facto use of IFRS. Besides, the association between audit committee members’ financial expertise and the voluntary use of IFRS is more pronounced when the company is audited by at least one BIG 4 audit firm.

The paper’s findings have implications for regulatory bodies and standards setters who are concerned with the functioning of the audit committee, especially when it comes to enhancing the quality of the financial statements. The results also shed light on the role of financial experts on the audit committee and Big 4 auditors to enforce the de facto use of IFRS.

The findings of this study contain an important message for the drift toward national de jure convergence with IAS.

One of the existing and commonly used solar energy harvesting devices is the parabolic trough solar collector (PTSC). Because of their ability to operate in low and medium temperatures, parabolic trough concentrators are widely used in power generation plants and industrial process heating applications. Therefore, the investigation of how different operating conditions affect these devices’ overall efficiency has received a great deal of attention in the recent decade. This study aims to enhance the thermal performance of the PTSC and reduce the system cost.

In the novel configuration, a noncirculated nanofluid absorbs solar radiation through a glass wall. The base fluid was synthetic oil (5W30), and the nanoparticles used were copper oxide. The heat captured is immediately absorbed by the water circulating inside the copper tube immersed in the nanofluid. ANSYS FLUENT 15.0 was used for carrying out computational fluid dynamics simulations for two models of single and triple copper tubes. The experimental results obtained from a test rig constructed for this purpose were compared with the numerical outcomes of the single copper tube model.

The findings of the simulation demonstrated that performance was superior for the single copper tube model over the triple copper tube model. The numerical findings of the single copper tube model were compared with the experimental results. The numerical and experimental results differed from 3.17% to 5.6%. Investigations were carried out to study the effects of varying the volumetric flow rate of (20, 40, 60 and 80 L/h) and water inlet temperatures of (300, 315 and 330 K) on the effectiveness and performance of the newly developed model. Additionally, two nanofluid volume fractions of 0.05% and 0.075% were used for investigating their effect on the performance of the novel configuration. According to the findings, the highest thermal efficiency of 55.31% was recorded at 0.075% concentration and 80 L/h volume flow rate.

In this study, a novel direct absorption solar collector configuration using a noncirculated nanofluid was designed to enhance the thermal efficiency of PTSC. This new approach makes it possible to boost the thermal performance of the PTSC and lower the system’s cost.

The purpose of this study is to examine the role of financial governance practices in influencing both financial management and Islamic work ethic practices to affect Islamic social enterprises (ISEs) accountability.

Questionnaires were administered to financial officers of 102 Malaysian ISEs. Data was analysed using Smart-PLS to examine the relationships between financial management, Islamic work ethic, financial governance and accountability.

Results of this study indicate direct relationship only exist between Islamic work ethic and accountability. The relationship between financial management and accountability are indirect through financial governance. Hence, the data proves that financial governance has a mediating role on both the relationships between financial management and Islamic work ethic with the accountability of the ISEs.

The study has highlighted the greater role of financial management, Islamic work ethic and financial governance practices over accountability to achieve public trust, especially for Malaysian ISEs.

ISEs need to have good financial governance practices besides financial management and Islamic work ethic practices to achieve good accountability.

The study contributes to the field of management and social accounting by providing empirical evidence on the ISEs practices specifically on financial management, Islamic work ethic, financial governance and accountability. This framework thus presents amongst the first attempts in studying accountability issues in ISEs.

This paper aims to explore what social enterprises (SEs) in the UK know and how they acquire, convert, apply and protect this knowledge. This will enable them to manage their knowledge effectively and, hence, improve their practices and maximise the creation of social, environmental and economic value.

This study follows a qualitative approach, comprising 21 interviews with founders and senior members of SEs in the UK.

The results show that the investigated SEs have knowledge management (KM) practices similar to the already identified in SMEs, associated with informality, reliance on external sources and focus on socialisation activities, but they have unique challenges on managing their knowledge related to their hybrid mission, to include social and economic objectives and their closed relationship with stakeholders.

As there is limited research on KM practices in SEs; they were defined based on previous studies in large, private and public companies. Therefore, not all practices may be included. This research is a starting point in the study of KM in SEs.

This study identifies knowledge activities that enable the creation of social, environmental and economic value in SEs. This allows SEs, small firms and non-profit organisations to review their current practices and develop plans for their further improvement.

This paper is one of the first empirical studies exploring KM practices in SEs, highlighting their informal nature as well as their impact in and on the enterprise.