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This study aims to examine the influence of the three dimensions of travel agents’ manager competencies – ability, motivation and opportunity seeking – on knowledge transfer and travel agents’ performance. In addition, the study investigates how employee’s absorptive capacity moderates the effects of managers’ competencies on knowledge received by the employees and moderates the effects of knowledge received by the employees on travel agents’ performance.

A positivist research philosophy was adopted with a quantitative approach, in which quantitative data were gathered based on questionnaires to tackle different stages of the study. To test the hypotheses, a self-administrated face-to-face survey of about 42 questions, launched on November 7, 2016, was used to compile response from top and medium management Category A travel agents operating in Egypt.

Based on a sample of 577 travel agents’ frontline employees, the results showed that the three dimensions of travel agents’ competencies have a positive effect on knowledge received by the employee. Findings further indicated that knowledge received by employee mediates the link between these three competencies and travel agents’ performance. The link between the competencies and knowledge received by the employee was found to be positively moderated by employee absorptive capacity. Moreover, these findings suggested that the relationship between knowledge received and travel agents’ performance is stronger when employees’ absorptive capacity is greater.

This study is bound by certain limitations that also provide fertile grounds for further research. First, the study examined how an employee’s absorptive capacity moderates the effects of managers’ competencies on knowledge received by the employees and moderates the effects of knowledge received by the employees on travel agents’ performance. However, innovation as a dependent variable can be investigated. Second, one limitation is that the study is restricted to Category A travel agents only in Greater Cairo. Third, examining the antecedents of ability, motivation and opportunity seeking to transfer knowledge is also important.

It is important for travel agents, owners, managers and employees to acknowledge absorptive capacity as a critical component for organizations to sustain, grow and compete. Travel agents can also take steps to develop their employees’ absorptive capacity. Doing so would further enhance the success of knowledge, employees and travel agents’ performance. Also, travel agents’ top management has to ensure their employees’ absorbing knowledge, identifying and recognizing external knowledge, processing and understanding it, combining it with existing knowledge and applying the new knowledge to commercial ends. Hence, the development of absorptive capacity contributes to a travel agent’s achievement of competitive advantage.

This study contributes to the literature by expanding the extant literature on knowledge transfer and absorptive capacity by investigating the influence of travel agents’ manager competencies – ability, motivation and opportunity seeking – for knowledge transfer in the Egyptian context. In addition, it investigates the direct effects of the three dimensions of travel agents’ manager competencies – ability, motivation and opportunity seeking – for knowledge transfer. Finally, the paper investigates how employee’s absorptive capacity moderates the effects of managers’ competencies on knowledge received by the employees and moderates the effects of knowledge received by the employees on travel agents’ performance

This paper aims to investigate the impact of the implementation of the critical audit matters (CAMs) disclosure requirement and the subsequent relationship between CAM disclosures and audit report lag, as well as audit fees in the USA.

This study used difference-in-differences analyses to investigate the impact that the implementation of the requirement for auditors to report CAMs on their audit report has on the audit process. It also used levels regression models to examine the relationship that CAM disclosures have with audit report lag and audit fees.

This study found that the implementation of the CAM disclosure requirement in the USA reduced audit report lag while not significantly affecting audit fees. This suggests that the CAM disclosure requirement may increase the cooperation between auditors and managers and improve the efficiency of the audit process.

This study’s results are informative for assessing the economic impact of requiring CAM disclosures, which should be of importance to regulators, auditors and accounting researchers.

This study used different approaches to investigate two aspects of the CAM disclosure requirement – the effect of the implementation of the disclosure requirement and the subsequent effects related to CAM reporting outcomes. Unlike many previous studies investigating CAM disclosures, which relied on experiments and questionnaires, this study used actual CAM disclosure data in the USA to investigate the impact on audit report lag and audit fees.

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

Despite the increasing utilization of webpages for the purposes of information seeking, customers’ concerns have become a crucial impediment for online shopping. The purpose of this paper is to examine the influence of the effectiveness of web assurance seals services (WASS) and customers’ concerns on customer’s willingness to book hotels through perceived website trust and perceived value.

A questionnaire was administrated to measure the study variables. Using partial least squares–structural equation modeling approach to analyze the data collected from 860 users of online hotel websites.

The results indicate that WASS influence positively on perceived website trust and negatively on consumers’ concerns. As well as, perceived value and trust play a mediating role in the link between WASS and consumers’ concerns and their intentions. Finally, perceived website trust and perceived value have greater effect on intention to book hotel for low-habit consumers.

This study ignored the cross-culture issue as it concentrates on the customers from developing countries, so further research may need to compare between two or more than two samples from different societies that could give a significant insights. Second, this study stresses on the WASS to predict customers booking intentions that indicates significant results, so further research may need to examine the role of online reviews as a predictor of customers purchase decision as well.

To the authors’ best knowledge, this is the first empirical research that investigates and examines the influence of the effectiveness of WASS and consumers’ concerns on consumers’ intentions through perceived value and trust. This research also investigates the moderating role of habit in the link between perceived website, perceived value and consumers’ intentions.

This study aims to focus on the main materials used in consolidation processes of illuminated paper manuscripts and leather binding.

For each material, chemical structure, chemical composition, molecular formula, solubility, advantages, disadvantages and its role in treatment process are presented.

This study concluded that carboxy methyl cellulose, hydroxy propyl cellulose, methyl cellulose, cellulose acetate, nanocrystalline cellulose, funori, sturgeon glue, poly vinyl alcohol, chitosan, chitosan nanoparticles (NPs), gelatin, aquazol, paraloid B72 and hydroxyapatite NPs were the most common and important materials used for the consolidation of illuminated paper manuscripts. For the leather bindings, hydroxy propyl cellulose, polyethylene glycol, oligomeric melamine-formaldehyde resin, acrylic wax SC6000, pliantex, paraloid B67 and B72, silicone oil and collagen NPs are the most consolidants used.

Illuminated paper manuscripts with leather binding are considered one of the most important objects in libraries, museums and storehouses. The uncontrolled conditions and other deterioration factors inside the libraries and storehouses lead to degradation of these artifacts. The brittleness, fragility and weakness are considered the most common deterioration aspects of illuminated paper manuscripts and leather binding. Therefore, the consolidation process became vital and important to solve this problem. This study presents the main materials used for consolidation process of illuminated paper manuscripts and leather bindings.

This study aims to evaluate the efficiency of using some polymers at different concentrations in the consolidation of vegetable-tanned leather artifacts.

New vegetable-tanned leather samples were prepared. The consolidants used were polyacrylamide (PAM) and polymethyl methacrylate/hydroxyethyl methacrylate (MMA-HEMA). Accelerated heat aging was applied to the untreated and treated samples. Analytical techniques used were Fourier transform infrared spectroscopy (FTIR), digital microscope, scanning electron microscope (SEM), change of color and mechanical properties.

The characteristic FTIR bands showed the effect of accelerated heat aging on the molecular structure of the studied samples, but treated and aged treated samples used were better than aged untreated samples. Microscopic investigations (digital and SEM), and mechanical properties proved that 2% was the best concentration for polymers used. The change in the total color difference of the treated and aged treated samples was limited.

This study presents the important results obtained from PAM and poly(MMA-HEMA) used for the consolidation of vegetable-tanned leather artifacts. The best results of the studied polymers can be applied directly to protect historical vegetable-tanned leathers.

The purpose of this paper is to investigate whether investor reactions to accounting narratives are uniform across cultures or if there are predictable systematic culture-based differences, particularly for investors from interdependent cultures, such as in Asia.

This research paper builds on the experiment conducted in Riley et al. (2014) by collecting data from investors from interdependent cultures and comparing their investment judgments to the “baseline” judgments of the investors from Riley et al. (2014).

In comparing independent and interdependent culture investors, a culture by construal interaction is observed. Whereas the independent culture investors in Riley et al. (2014) made less favorable investment judgments of a company with a concretely (vs abstractly) written negative narrative, this effect is attenuated for interdependent culture investors.

This study extends the literature on accounting narratives by providing evidence that investors’ culture and linguistic characteristics of accounting narratives “interact,” suggesting that future studies in this area should account for culture as a variable. As for limitations, the independent and interdependent participant data were predominantly collected from different universities, so the differences observed may be due to institutional, not cultural differences. However, the populations are matched on key demographic measures.

The results have practical implications for investor relations professionals and international standard-setting bodies.

This study is believed to be the first to examine how investors’ culture may affect their reactions to the features of accounting narratives.

This paper aims to present the components' characterization and condition assessment of an important deteriorated Mamluk-illuminated paper manuscript housed in Al-Azhar Library, Egypt.

Different analytical techniques used in this study were the portable digital optical microscope, stereomicroscope, scanning electron microscope with EDX (SEM.EDX), portable X-ray fluorescence (pXRF), X-ray diffraction (XRD), pH measurement and Fourier transform infrared spectroscopy (FTIR).

The results obtained by different microscopes showed that the gilding in the surface of illuminated paper sheets was performed with gold leaves. Additionally, these microscopes revealed that the illuminated paper manuscript has different aspects of deterioration such as adhered dirt, staining, some micro-cracks, cracks and detachment of some parts in some illuminated areas. The results of elemental analysis by EDX, portable XRF and XRD analysis showed that the orange red pigment is red lead (Pb₃O₄), blue pigment is azurite (2CuCo₃.Cu (OH)₂), and the gold layer is has consisted of brass alloy (Cu-Zn) with a small amount of gold element (Au). The pH measurement stated that the historical paper in the acidity level. The ATR-FTIR analysis also revealed the oxidation of cellulose. Moreover, it was found from ATR-FTIR that Arabic gum was used as a binder for the pigments.

This study presents the important results of analytical methods used for condition assessment and identification of the components of an important Mamluk-illuminated paper manuscript, where these results referred that the studied paper manuscript had different aspects of deterioration. The conservation steps either conservation treatment or preventive conservation are urgently needed in future studies.

Paper aims to Preparation and evaluation of isoxazole benzene sulfonamide derivatives and incorporated it with waterborne household paints to develop coating compositions as an insecticidal coating against Musca domestica adults.

The synthesized compounds were prepared and confirmed by different analyzes, fourier transform infra-red (FTIR), mass, proton nuclear magnetic resonance (¹HNMR) and Carbon 13 nuclear magnetic resonance (¹³CNMR) spectra. The prepared compound has been blended with waterborne household paint formulation, the physical and mechanical properties of the paint formulation has been studied. The efficiency of the isoxazole benzene sulfonamide derivatives when incorporated with waterborne paint against Culex quinquefasciatus and Mosquito house fly adults, also have been examined.

The obtained results of the paint formulations confirmed their best performance and providing good scrub resistance. Also, the finding promising results of the insecticide test of the paint formulation may be because of the biological activity of these compounds and containing sulfonamide, cyanide and free aromatic amine groups comparing with the standard recommended organophosphorus insecticide. The order activity increase with increasing the dose concentration of the isoxazole derivatives and the activity of chemical compounds itself is represented in terms of their medium lethal concentrations LC50 (LC90), which recorded 0.90(1.62), 0.89(1.61) and 0.86(1.56) g/ml for 5, 3 and 4 chemical compounds, respectively, after 72 h from treatment.

These types of organic compounds are friendly environmentally and can be used as a biocide with different types of paint formulations.

Insecticide waterborne household paints based on isoxazole benzene sulfonamide derivatives as insecticide agents are novel.