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This paper analyses the Mohammed cartoons controversy, the boycott of Danish products in the Middle East, and the consequences for the Danish companies involved.

The objectives have been achieved by means of a ideology‐critical discourse analysis of Danish newspaper articles on the subject.

The wider ramifications of an insult and freedom of expression discourse are shown. Managerial consequences of the boycott are outlined for Jyllands‐Posten and Arla Foods.

The paper is of value for researchers and managers who want to understand the politicisation of markets and the major consequences for management and marketing strategy.

Morocco is an expanding developing economy in North Africa with increasing bilateral trade relations with larger economies. This paper aims to examine the features of the expanding market economy and the preceding structural reforms initiated by King Mohammed VI. The paper’s primary focus is to study the systematic feature of anti-money laundering and combatting of terrorist financing (AML/CTF). Morocco has emerged as a staunch opponent of terrorism and terrorist financing while garnering joint-investigative operations with European countries against transnational organised crime and money laundering.

The paper is divided into two primary series. The first is a view of Morocco’s economy, with a qualitative analysis of significant economic, political and social structural reforms. Second, a qualitative and quantitative analysis of Morocco’s AML and combating of terrorist financing infrastructure is assessed. The qualitative analysis is conducted in two parts; first, by studying the country’s AML/CTF legislation and regulation, and second, by examining the independent international evaluation of the legal structure and its implementation by authorities. The quantitative analysis is conducted by investigating the available statistics relating to money laundering and terrorist financing.

The paper finds Morocco to have accomplished essential economic reforms, especially considering greater institutional management and autonomy. Other structural reforms include the reformation of the constitution, a more comfortable business climate, social development projects focusing on enhancing skill labour and connectivity and the development of strong trade capacity. The primary objective discovery concerns the country’s AML/CTF structure, which is found to comply with international standards. Also, efforts enhancing the country’s regulatory environment with low corruption, low risk of money laundering and low risk of terrorist financing have been taken in a series of legislative amendments and programs. The banking sector and Morocco’s Customs agency have reflected the best improvement as per the study in this paper.

Morocco is witnessing high levels of investment, with year-on-year growth in most existing industrial sectors. The market is also providing for new skilled labour and better trade incentives with the European Union. It is essential for investors, observers and policymakers to understand the market economy reforms and systematic deficiencies in a developing economy. Morocco presents observers with information about policies pre-reform, providing a guide for economic and AML/CTF policy implementation elsewhere.

The paper concerns itself with two levels of analysis concerning Morocco. The first, broad study, is a review of market economy reforms, which are mostly structural and have assisted in the expansion of the economy greatly. The second objective is specific to examining the country’s AML/CTF structure, which has undergone significant development in legislation, regulation and implementation in the past decade. The paper makes a specific attempt to discuss associate indicators to the AML/CTF network as a part of this study.

The purpose of this paper is to explain the Moroccan Roadmap to regionalize the country (with the Western Sahara) that is currently presented in principle or general guidelines. By providing greater operational definition to the Roadmap and specific recommendations (including budgetary) for its implementation, the Moroccan and international public and policy makers will see the challenges and merits of the plan, including the potential to significantly advance human development and resolve the Western Saharan conflict.

There are three methods applied in the research of this paper. First, public statements made by King Mohammed VI of Morocco related to regionalization and all aspects of development (community, gender (though not addressed here), human, participatory, reconciliation, and sustainable) were organized chronologically and categorized. This put in place the principle tenets of Morocco's Roadmap. Second, the basic constructed Roadmap is then evaluated against the literature in the field of decentralization and development. This provides a sense of direction the Roadmap intends for transferring power to the sub‐national level and promoting local development. Finally, recommendations for the Roadmap's implementation are presented that reflect the literature and the author's 18 years experience in development in Morocco.

Morocco's Roadmap is relatively innovative as compared against other international decentralization models because it incorporates three of the four major approaches applied in cases around the world to transfer power from the national to sub‐national tiers, and does so in a way that intends to marshal local to national resources toward supporting community‐driven initiatives. This presents considerable opportunities to improve socio‐economic and environmental conditions, and reform vital institutions.

Morocco's Roadmap is broadly stated, and the Advisory Committee on Regionalization appointed by the King is due to have its recommendations for implementation ready to present by 2011. Thus, there is an element of projection in the research by way of building a more clearly defined Roadmap (in order to make it operational) through a literature analysis of its basic‐stated precepts.

The leaders and people of the region and the international community feel a new sense of urgency to resolve the Western Saharan conflict because of the disunity it creates in North Africa, and therefore insecurity and volatility at a crossroads of its hemisphere in a globally insecure time. The international community also seems generally receptive to Morocco's regionalization proposal, which now extends to the whole of the Kingdom a transferring of power from the capital to the regions. The essay provides a clear rationale and description of the proposal/plan, and specificity as to how it can be implemented. It will likely be well received by policy‐makers internationally and those charged in Morocco with implementing the plan.

Just in this past year, there has been a real increase in scholarly, governmental, civil, and public attention on Moroccan regionalization, but it generally remains abstract and unclear as to what it is and involves. This essay provides more vivid detail by thoroughness of research of Moroccan and international sources and the author's extensive experience in working with Moroccan administrations in regards to development, project management, and applying the participatory method (the approach Morocco's King repeatedly stated is intended to drive Moroccan regionalization).

The purpose of this study is to examine both accruals and real earnings management in a large sample of private companies in the UK using data from 2002 to 2009 following the implementation of the UK Act of 2006.

A panel data analysis using GMM has been adopted to examine the objectives of the study and answer the research questions.

The results of this study showed that the imposition of the Companies Act of 2006, on its own, did lead to changes in earnings management behaviour, in both accruals-based earnings and real earnings management. Moreover, this study also found that firms that chose to provide IFRS financial statements tended to show less discretionary earnings management, however, it tended to have no impact on real earnings management.

In accordance with the research findings, standard setters with some insight tend to determine how capital markets see the information provided under the legislation such as the UK Act of 2006 in developed countries and thereby ensure long-term sustainability in a modern and sophisticated financial world. This study provides an insight into the successful implementation of the UK act of 2006, and its influence on the aspect of financial reporting.

The novel conclusion reached in the study is that there exists a strong and direct link between the smooth implementation of UK Act of 2006 and the practices of both accruals and real earnings management in real-world business and financial scenarios, particularly, in private companies.

The purpose of this study is to look at the structure of the interactions between the board of directors’ chairman qualities such as chairman independence, tenure, ethnicity, age- and impression management (IM).

The research population consists of non-financial Malaysian companies listed on Bursa Malaysia’s Main Market, using data gathered via annual reports and DataStream. The study relies on the ordinary least square regression to test the direct relationships between the directors’ chairman characteristics and IM. Moreover, robustness and sensitivity tests were used to examine the effectiveness of chairman characteristics with IM. Furthermore, the results rely on the FGLS regression as an additional test. The study found that chairman independence, chairman ethnicity and chairman age have a significant impact on IM.

The results reveal that chairman independence has a negative association with qualitative IM (IMSC1). Moreover, chairman ethnicity has a positively significant relationship with qualitative IM (IMSC1) and quantitative IM (IMSC2). Also, the effectiveness of chairman characteristics has a negative and significant association with IMSC1.

The primary goal of this paper is to fill a gap in the literature and to open up opportunities for more in-depth research on the subject. So far, there has been no research into the impact of the board chairman’s (BC) personality on IM. This study serves as a warning to policymakers, businesses and their stakeholders, as well as researchers, about the importance of BC characteristics, which may impede the effectiveness of corporate governance mechanisms. The paper provides a framework for investigating these characteristics in the context of IM.

Although green entrepreneurial orientation (GEO) has received much attention, it is unclear whether it affects technological green innovation (GI). Therefore, this study aims to understand how GEO affects technological GI, with its dimensions green product innovation (GPRODI) and green process innovation (GPROCI), as well as to explore whether resource orchestration capability (ROC) moderates the relationships between them.

Based on a cross-sectional survey design, data were gathered from 177 managers of large manufacturing firms in Yemen and analysed using partial least squares structural equation modelling via SmartPLS software.

The results revealed that GEO positively affects both GPRODI and GPROCI, with a higher effect on GPROCI. Importantly, ROC does, in fact, positively moderate the link between GEO and GPRODI.

This research adds to knowledge by combining GEO, ROC and technological GI into a unified framework, considering the perspectives of the resource-based view and the resource orchestration theory. However, the study’s use of cross-sectional survey data makes it impossible to infer causes. This is because GEO, ROC and technological GI all have effects on time that this empirical framework cannot account for.

The findings from this research provide valuable insights for executives and decision makers of large manufacturing companies, who are expected to show increasing interest in adopting ROC into their organisations. This suggests that environmentally-conscious entrepreneurial firms can enhance their GI efforts by embracing ROC.

By adopting the proposed framework, firms can carry out their activities in ways that do not harm environmental and societal well-being, as simply achieving high economic performance is no longer sufficient.

Theoretically, the results offer an in-depth understanding of the role of GEO in the technological GI domain by indicating that GEO can promote GPRODI and GPROCI. In addition, the results shed new light on the boundaries of GEO from the perspective of resource orchestration theory. Furthermore, the findings present important insights for managers aiming to enhance their comprehension of leveraging GEO and ROC to foster technological GI.

Building on the theories of social learning and social information processing, this paper aims to examine the effect of green servant leadership (GSL) on green voice behavior among staff working in Qatari higher education. In this relationship, the climate for green initiative (CFGI) was used to act as a mediating mechanism.

Data in this study were collected from 275 staff working in Qatari higher education. Structural equation modeling was used to analyze the data.

The results suggest that GSL positively influences green voice behavior, whereas CFGI mediated this link.

The results can be beneficial to higher education pertaining to the importance of GSL in generating positive green behaviors such as green voice behavior. Furthermore, the results highlight the significant role CFGI plays in motivating such behaviors.

To the best of the authors’ knowledge, this is the first study that examines the link between GSL and green voice behavior in the higher education context. Furthermore, research on CFGI has received limited attention so far.

The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry, biology, math, geology, astronomy and engineering. The paper highlights the struggles and successes of these scientists, as well as the cultural, social and political factors that influenced their lives and work. The aim is to inspire young people to pursue careers in science and make their own contributions to society by presenting these scientists as role models for hard work and dedication. Ultimately, the paper seeks to promote the importance of science and its impact on society.

The purpose of this review is to present the scientific biographies of Egypt's most distinguished scientists, primarily in the field of Natural Sciences, in a balanced and comprehensive manner. The work is objective, honest and abstract, avoiding any bias or exaggeration. The author provides a clear and concise methodology, including a brief introduction to the scientist and their field of study, an explanation of their major contributions, the impact of their work on society, any challenges or obstacles faced during their career and their lasting legacy. The aim is to showcase the important achievements of these scientists, their impact on their respective fields and to inspire future generations to pursue scientific careers.

The group of outstanding scientists in 20th century Egypt were shaped by various factors, including familial upbringing, education, society, political and cultural atmosphere and state support for scientific research. These scientists made significant contributions to various academic disciplines, including medicine, physics, chemistry, biology, mathematics and engineering. Their impact on their communities and cultures has received international acclaim, making them role models for future generations of scientists and researchers. The history of these scientists highlights the importance of educational investments and supporting scientific research to foster innovation and social progress. The encyclopedia serves as a useful tool for students, instructors and education professionals, preserving Egypt's scientific heritage and honouring the scientists' outstanding accomplishments.

The encyclopedia preserves Egypt's scientific heritage, which has been overlooked for political or other reasons. It is a useful tool for a variety of readers, including students, instructors and education professionals, and it offers insights into universally relevant scientific success factors as well as scientific research methodologies. The encyclopedia honours the outstanding scientific accomplishments of Egyptian researchers and their contributions to the world's scientific community.

The practical implications of this paper are several. First, it highlights the importance of education, family upbringing and societal support for scientific research in fostering innovation and social progress. Second, it underscores the need for continued funding and support for scientific research to maintain and build upon the accomplishments of past generations of scientists. Third, it encourages young people to pursue scientific careers and make their own contributions to society. Fourth, it preserves the scientific heritage of Egypt and honors the contributions of its outstanding scientists. Finally, it serves as a useful tool for students, instructors and education professionals seeking to understand the factors underlying scientific success and research methodologies.

The social implications of the paper include promoting national pride and cultural identity, raising awareness of the importance of education and scientific research in driving social progress, inspiring future generations of scientists and researchers, reducing socioeconomic disparities and emphasizing the role of society, politics and culture in shaping scientific researchers' personalities and interests.

The paper's originality/value lies in its comprehensive documentation of the scientific biographies of Egypt's most prominent scientists in the 20th century, providing unique insights into the factors that contributed to their development and their impact across various academic disciplines. It preserves Egypt's scientific heritage and inspires future generations of scientists and researchers through the promotion of educational investments and scientific research. The encyclopedia serves as a useful tool for education professionals seeking to understand scientific success factors and research methodologies, emphasizing the importance of supportive and inclusive environments for scientific development.

Islam stresses on the practice of transparency and sufficient disclosure particularly when it concerns the ethical identity of Islamic institutions. This is to make sure that the activities conducted in business adhere to Shari’ah principles. The purpose of this paper is to examine the impact of Shari’ah-compliant status on the accuracy of initial public offering (IPO) earnings forecasts and to investigate the effect of the existence of Muslim directors on IPO companies’ board of directors on the accuracy of earnings forecasts.

This study makes use of absolute forecast error as a proxy for earnings forecast accuracy. As obtained from the list of Shari’ah-compliant securities established by the Shari’ah Advisory Council of the Malaysian Securities Commission, the study sample comprised 190 Shari’ah-compliant and non-compliant IPOs. The collected data were analyzed through univariate analysis and ordinary least squares regression.

The initial findings show that during the study period, the earnings forecasts of Malaysian IPOs are accurate to some level, although such level is still unsatisfactory. The findings also showed that Shari’ah-compliant status and Muslim directorship do not positively affect the accuracy of IPO earnings forecasts.

The findings of the study provide some implications for regulators, financial analysts, investors and users of financial statements, particularly those desirous of investing in Islamic capital market.

The present study provides a new and far-reaching contribution into the debate about the earnings forecasts disclosure in the context of Islamic ethical perspective. In addition, this study is considered as the first study to extend IPO literature by examining the impact of Shari’ah-compliant status and Muslim directorship on the accuracy of management earnings forecasts disclosed in the IPO prospectus.

The vehicular ad hoc network (VANET) is an emerging area for smart cities as observed in last few decades. However, some hurdles for VANET exist that need to be resolved before its full implementation in smart cities. Routing is one of the main factors for having effective communication between smart vehicles that urgently needs to be addressed. One factor that affects communication between the vehicles is the intersection points that obstruct the communication. The paper aims to discuss these issues.

The conventional routing schemes fail to address the intersection problems that occur during the two points of communication. Therefore, this paper analyses the performance of existing position-based routing protocol for inter-vehicle ad hoc networks, considering the impact of a number of intersections. This simulation evaluates different position-based routing protocols such as Intersection-based Distance and Traffic-Aware Routing (IDTAR), Greedy Traffic-Aware Routing, Anchor-based Street and Traffic-Aware Routing and Geographic Source Routing, based on road topology and the number of intersections.

As a result, the protocol IDTAR has a lower end-to-end delay and high packet delivery ratio in terms of the number of intersections as a case study of smart cities. This concludes that IDTAR can be adaptive to smart cities communication, although some questions need to be considered in terms of its security, compatibility, reliability and robustness.

The role of VANET has been highlighted in smart cities due to its implications in day-to-day life. The vehicles in VANET are equipped with wireless communication nodes to provide network connectivity. Such types of network operate without the legacy infrastructure, as well as legacy client/servers.

Additionally, the study contributes to smart cities by measuring the performance of position-based routing protocols for VANETs.