Search results

This study aims to investigation of the guar gum-manganese dioxide (GG/MnO₂) nanocomposite (NC) synthesized using an environment-friendly method and the degradation of reactive yellow (RY 145) dye in the UV system.

Characterization of the GG/MnO₂ NCs were conducted using field emission scanning electron microscopy, X-ray diffraction and Fourier-transform infrared spectroscopy. Experiments were conducted using a 1 L glass reactor coupled with Ultraviolet (UV-C) blue light bulb of wavelength 250 nm and power of 8 W.

The NC (2.25 g/L) displayed high RY 145 dye degradation (81%) with 10 mg/L of concentration at pH 3. The coefficient of determination (R² 0.99) also depicted that the model fits the experimental data. The analysis of variance (ANOVA) showed that the F-values of 464.75, 276.04 and 5.15 are related to the dose of GG/MnO₂ NCs, initial concentration of RY 145 dye and solution pH, respectively.

The GG/MnO₂ NCs followed by photo oxidation process (UV-process) could be used to degrade the RY 145 dye from synthetic wastewater.

There are two main innovations. One is that the novel process is performed successfully for RY 145 dye degradation. The other is that the optimized conditions are obtained by Box–Behnken design. Also, the effects of different variables on the RY 145 dye removal efficiency were investigated.

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use of voluntary changes has evolved over time. Our future research opportunities consider potential determinants of voluntary changes including strategic incentives, environmental conditions, and manager characteristics, as well as the potential direct or moderating role of corporate governance and auditors on manager use of voluntary changes. They also consider user reactions to voluntary changes. By providing insight into both extant voluntary change research and the contemporary use of voluntary changes, our study informs standards setters who grant managers the ability to exercise this form of accounting discretion, as well as researchers who plan to study accounting choice through voluntary changes.

A number of digital libraries have been set up in the course of various research and development activities in different parts of the world during the last few years. How do these digital libraries fair in terms of information retrieval features? This paper looks into this question by reviewing the information retrieval features of 20 digital libraries chosen from around the globe. The first part of the paper briefly describes the features of the chosen digital libraries in terms of their nature and content. The second part looks into the information retrieval features of each digital library. Unique features of some digital libraries have been indicated. Major areas of research that would improve the information retrieval features of the future digital libraries have been indicated.

According to current forecasts, tourism will become Canada's leading industry by the year 2000 in terms of income, export earnings and employment.

To better understand the relationship between the headquarters and subsidiaries of multinational corporations, we introduce and test a theoretical framework that builds on and extends the positive agency theoretic corporate governance literature. Results indicate that there are three types of subsidiary bundles of corporate governance mechanisms that are used by multinational corporations. In addition, the following factors can help predict what type of subsidiary bundle a multinational corporation will use to align the interests of its headquarters with a particular subsidiary: the multinational corporation’s international strategy, its subsidiary’s importance, environmental uncertainty faced by its subsidiary, and its subsidiary’s age.

This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant divergence in the literature specifically: mandatory versus voluntary risk reporting, manual versus automated content analysis, within-country versus cross-country variations in risk reporting, and risk reporting in financial versus non-financial firms. Our paper identifies a number of issues which require further research. In particular we draw attention to two: first, a lack of clarity and consistency around the conceptualization of risk; and second, the potential costs and benefits of standard-setters’ involvement.

Tourism is an important sector in the Canadian economy. The direct value added contribution of the tourism industry to the Canadian Cross Domestic product is about 3 percent, only slightly less than agriculture (3.3 %). This figure could rise to over 6 percent if one includes the indirect contributions from other industries supporting tourism. The direct revenues of the Canadian tourism industry amounted to almost $ 20 billion in 1984, including $ 4 billion from international visitors. The industry employs about 600,000 people directly and together with indirect employment tourism accounts for roughly 10 percent of Canadian jobs.

Accounting comparability has been the subject of significant interest in empirical financial accounting research. Recent literature, particularly that following De Franco et al.’s (2011) influential study, has focused on utilizing the output of the financial reporting process to measure accounting comparability. In this paper, we conduct an early survey of studies using output-based measures of comparability. We provide two distinct contributions to the literature. First, we describe and comment on four important measurement concepts as well as the studies that introduced them. With this methodological contribution, we aim to facilitate the measurement choice for empirical accounting researchers engaged in comparability research. Second, we classify the sub-streams of literature and related studies. In providing this content-related contribution, we sum up what has already been achieved in output-based accounting comparability research and highlight potential areas for prospective research. As a whole, our study attempts to guide empirical researchers who (plan to) undertake studies on accounting comparability in selecting relevant topics and choosing adequate approaches to measurement.

As part of a research project, funded by the Manpower Services Commission, which examined how quality circles have developed within different types of environments, a study has been carried out in a health authority. The main findings of this study are reported. There is little doubt that circles have proved effective as a means of improving service quality, communication and staff morale. They have also helped to promote a multi‐disciplinary approach to health care. The point is also made that the implementation of circles in two different types of hospital resulted in very different approaches to circles being taken at each location. The health authority in question has also moulded the circle philosophy to suit its own particular organisational culture. The programme has not been without its problems ‐ caused primarily by lack of training, careless implementation and the absence of a circle steering committee. Another problem encountered was nurse management scepticism of the circle concept. However, many of these early teething troubles were a result of the organisation being the first UK health authority to implement a circle programme. Consequently, it had no model from which to learn and compare operating experiences.

This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers 71 empirical articles published between January 1995 and September 2017. The studies are reviewed within an empirical research framework that separates the reasons for shareholder activism and SOP voting dissent as input factor on the one hand and the consequences of shareholder pressure as output factor on the other. This procedure identifies the five most important groups of factors in the literature: the level and structure of executive compensation, firm characteristics, corporate governance mechanisms, shareholder structure and stakeholders. Of these, executive compensation and firm characteristics are the most frequently examined. Further examination reveals that the key assumptions of neoclassical principal agent theory for both managers and shareholders are not always consistent with recent empirical evidence. First, behavioral aspects (such as the perception of fairness) influence compensation activism and SOP votes. Second, non-financial interests significantly moderate shareholder activism. Insofar, we recommend integrating behavioral and non-financial aspects into the existing research. The implications are analyzed, and new directions for further research are discussed by proposing 19 different research questions.