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This paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a moderating variable on such impact; where the authors hypothesize that AQ modulates the relationship between ESG disclosure and the FV.

Data of a sample of firms listed on the Egyptian Stock Exchange Market (EGX) were collected over the period of 2017–2021 and analyzed using the regression and 2SLS models.

The results suggested that: (1) the ESG has a significant positive impact on the FV in the EGX, and (2) AQ has a significant impact, as a moderating variable, on the relationship between ESG disclosure and FV.

The findings would help the Egyptian market authorities in realizing the importance of integrating ESG information within the financial reports of the listed firms. The findings could also help in developing effective disclosure procedures to provide shareholders with useful information.

This paper contributes to the literature regarding the ESG disclosure components and the FV value by considering AQ in testing such relationship.

This paper aims to study the physical and chemical characteristics of inkjet titanium dioxide inks for cotton fabric digital printing.

Different dispersing agents through the reaction of glycerol monooleate and toluene diisocyanate were prepared and then performed by using three different polyols (succinic anhydride-modified polyethylene glycol PEG 600, EO/PO Polyether Monoamine and p-chloro aniline Polyether Monoamine), to obtain three different dispersing agents for water-based titanium dioxide inkjet inks. The prepared dispersants were characterized using FTIR to monitor the reaction progress. Then the prepared dispersants were formulated in titanium dioxide inkjet inks formulation and characterized by particle size, dynamic surface tension, transmission electron microscopy, viscosity and zeta potential against commercial dispersants. Also, the study was extended to evaluate the printed polyester by using the prepared inks according to washing and crock fastness.

The obtained results showed that p-chloro aniline Polyether Monoamine (J) and succinic anhydride modified polyethylene glycol PEG 600 (H) dispersants provided optimum performance as compared to commercial standards especially, particle size distribution data while EO/PO Polyether Monoamine based on dispersant was against and then failed with the wettability and dispersion stability tests.

These ink formulations could be used for printing on cotton fabric by DTG technique of printing and can be used for other types of fabrics.

The newly prepared ink formulation for digital textile printing based on synthesized polyurethane prepolymers has the potential to be promising in this type of printing inks, to prevent clogging of nozzles on the printhead and to improve the print quality on the textile fiber.

This study aims to reveal the empirical linkage between tourists’ perspectives and attitudes towards disaster ruins and dark tourism by attesting influence relationships between disaster memorials perception, dark tourism evaluation, as well as heritage protection and tourism development intention.

Partial least squares structural equation modeling analysis was used on a sample of 413 valid visitor questionnaires collected at the 5·12 Wenchuan Earthquake Memorial Museum, Sichuan Province, China.

Disaster memorials perception positively influences positive evaluation of dark tourism, heritage protection intention and tourism development intention, while negatively influencing negative evaluation of dark tourism. Furthermore, positive evaluation of dark tourism and heritage protection intention positively affect tourism development intention. In addition, prior knowledge is a significant moderator in the research model.

This study applied the stimulus-organism-response framework and social exchange theory to predict tourists’ behavioral intention toward disaster memorials, providing valuable insights to dark tourism research. It illuminates tourists’ psychological and behavioral characteristics at natural disaster sites and deepens research on the human–nature relationship from the disaster perspective.

本研究试图通过验证自然灾难遗址地游客感知、旅游评价、遗产保护意愿与旅游开发意愿之间的影响关系, 以揭示游客对灾难遗址和黑色旅游的感知及态度之间的隐秘逻辑。

采用偏最小二乘法结构方程模型, 对在中国四川省5·12汶川特大地震纪念馆收集的413份有效游客问卷进行分析。

灾难遗址感知正向影响黑色旅游积极评价、遗产保护意愿和旅游开发意愿, 而负向影响黑色旅游消极评价。同时, 黑色旅游积极评价和遗产保护意愿均显著正向影响旅游开发意愿。此外, 游客的先验知识在研究模型中起着重要的调节作用。

本研究运用“刺激-机体-反应”研究框架预测了旅游者对自然灾难遗址地的行为意向, 深化了黑色旅游研究, 拓宽了S-O-R理论的适用范围。

Este estudio revela el vínculo empírico entre las perspectivas y las actitudes de los turistas hacia las ruinas de catástrofes y el Turismo oscuro, mostrando las relaciones de influencia entre la percepción de los monumentos conmemorativos de catástrofes, la evaluación del turismo oscuro, así como la protección del patrimonio y la intención de desarrollo turístico.

Se empleó un análisis de modelización de ecuaciones estructurales por mínimos cuadrados parciales en una muestra de 413 cuestionarios válidos de visitantes recogidos en el 5·12 Museo Conmemorativo del Terremoto de Wenchuan, Sichuan, China.

La percepción de los monumentos conmemorativos de las catástrofes influye positivamente en las evaluaciones positivas del turismo oscuro, la intención de protección del patrimonio y la intención de desarrollo turístico, mientras que influye negativamente en las evaluaciones negativas del turismo oscuro. Además, las evaluaciones positivas del turismo oscuro y la intención de protección del patrimonio influyen positivamente en la intención de desarrollo turístico. Además, el conocimiento previo moderadora significativamente el modelo de investigación.

Este estudio aplica el marco teórico estímulo-organismo-respuesta (E-O-R) y la teoría del intercambio social para predecir las intenciones de comportamiento de los turistas hacia los monumentos conmemorativos de catástrofes, proporcionando valiosas ideas para el estudio del turismo oscuro. Clarifica las características psicológicas y conductuales de los turistas en los lugares de catástrofes naturales y profundiza en el estudio de la relación entre el ser humano y la naturaleza desde la perspectiva de las catástrofes.

This study aims to focus on the preparation and characterization of the silver nanowire (AgNWs), as well as their application as antimicrobial and antivirus activities either with incorporation on the waterborne coating formulation or on their own.

Prepared AgNWs are characterized by different analytical instruments, such as ultraviolet-visible spectroscope, scanning electron microscope and X-ray diffraction spectrometer. All the paint formulation's physical and mechanical qualities were tested using American Society for Testing and Materials, a worldwide standard test procedure. The biological activities of the prepared AgNWs and the waterborne coating based on AgNWs were investigated. And, their effects on pathogenic bacteria, antioxidants, antiviral activity and cytotoxicity were also investigated.

The obtained results of the physical and mechanical characteristics of the paint formulation demonstrated the formulations' greatest performance, as well as giving good scrub resistance and film durability. In the antimicrobial activity, the paint did not have any activity against bacterial pathogen, whereas the AgNWs and AgNWs with paint have similar activity against bacterial pathogen with inhibition zone range from 10 to 14 mm. The development of antioxidant and cytotoxicity activity of the paint incorporated with AgNWs were also observed. The cytopathic effects of herpes simplex virus type 1 (HSV-1) were reduced in all three investigated modes of action when compared to the positive control group (HSV-1-infected cells), suggesting that these compounds have promising antiviral activity against a wide range of viruses, including DNA and RNA viruses.

The new waterborne coating based on nanoparticles has the potential to be promising in the manufacturing and development of paints, allowing them to function to prevent the spread of microbial infection, which is exactly what the world requires at this time.

The aim of this paper is to study the effect of strategic and project related potential risks on project delivery in Qatar. Two objectives have been defined. The first is to identify potential risk indicators (manifest variables) and categorize them (constructs/latent variables) based on a literature review, while the second is to examine and rank the relationships between the indicators and constructs by developing a structural equation model.

Twenty-five indicators were identified from the literature review and categorized into five groups. To collect the data, an online questionnaire was distributed in Qatar, and 116 responses were obtained. Structural equation modeling (SEM) was used to examine the model. The model that was developed based on the research hypothesis met goodness-of-fit, reliability and validity requirements.

The results showed that all constructs contributed well to the model and that the project parties (PPs) have the highest contribution with an effect weight of 0.209 followed by economic and legal (EL) conditions with an effect weight of 0.205. Site and safety (SS) conditions were third with an effect weight of 0.200 while environmental, natural and technological (ENT) conditions were fourth with an effect weight of 0.1989. The last ranked construct is political and social (PS) conditions with an effect weight of 0.186. Based on the outcome of the SEM, recommendations were provided to industry professionals in Qatar about mitigating the impact of potential risks on construction project.

To the authors' best knowledge, this is the first study to quantify the effects of strategic and project related risks on a construction project using SEM, considering the risk management indicators of SS, EL, ENT, PS in Qatar. The study's practical implications are to enlarge the project's risk management plan by considering the strategic and project related risks to enhance the project performance for the cost overrun and delay. The study is intended for construction projects in Qatar, but it can easily be adapted to other parts of the world given the local circumstances.

This paper aims to measure the severity, frequency and importance of the factors causing delays in the United Arab Emirates (UAE) construction industry following the Covid-19 pandemic onset. The study also measures the likelihood of the effects caused by these delays.

A mixed approach of both qualitative and quantitative. Literature review was conducted to extract 40 factors of delays and 10 effects of delays. A survey was then administered to construction professionals in the UAE to collect the perceptions on the severity and frequency of factors of the causes of delays using a Likert Scale of 1–5 where 1 represented very low and 5 represented very high. Similarly, the respondents were also asked to rate the likelihood of the occurrence of the effects of the delays based on a Likert scale of 1–5 as well. Furthermore, Spearman’s rank correlation was also conducted to compute the level of agreement between the different parties; owner, consultants and contractors.

The results revealed that the top five factors of delays include: award the project for the lowest bidder, delay in progress payment, change orders by the owner, poor subcontractor performance and inadequate planning and scheduling by the contractor. The findings of this study emphasize the financial challenges and economic crisis brought upon the construction industry due to the pandemic. Furthermore, the pandemic also shifted the perceptions of construction professionals, who are now more aware of the delays caused by awarding the project to the lowest bidder who would not have the required qualifications to conduct efficient planning and scheduling that are relevant in the case of extraordinary events such as Covid-19. Moreover, a high level of agreement between the consultants and contractors was observed, with a Spearman’s rank correlation of 0.804. Additionally, the most likely effects of delays concluded from this study were time overrun/extension and poor quality of work.

Literature review is very rich in the field of construction projects delays. However, there is very limited research on the impact of Covid-19 in the context of construction projects delays, and insights from construction professionals regarding this matter are particularly lacking in literature. Therefore, this paper bridges the gap in literature by providing perceptions of construction professionals on the impact of Covid-19 on the factors causing delays in the UAE construction industry. The findings of this research are expected to be an invaluable resource for future to help the construction industry heal faster when encountering similar epidemics or extraordinary events.

This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of gender, age group, education and job positions affect auditors’ decisions for burnout, audit quality and performance.

A questionnaire was distributed on a sample of auditors in the top ten auditing firms in an emerging market including the Big 4. Factor analysis, correlation matrix and structural equation modeling were used for the analysis of the collected data and testing the developed hypotheses.

The results show that burnout has negative consequences for both the auditor and the auditing firm. While good organizational climate has a negative significant association with audit quality, nonethical decisions and audit performance, role clarity has positive significant association with the audit quality and performance and has an insignificant association with nonethical decisions. Also, turnover intention has significant positive association with nonethical decision, audit quality and performance.

This research is among the first to focus on auditor’s burnout determinates on audit quality and performance in an emerging market characterized by different socioeconomic, political and cultural factors compared with those of developed markets. Auditors, regulators and professional policymakers can benefit from the results of this research.

This study aims to investigate the behavior of the green biomass-derived copper (lignin/silica/fatty acids) complex, copper lignin/silica/fatty acids (Cu-LSF) complex, when incorporated into the nonpolar ethylene propylene diene (EPDFM) rubber matrix, focusing on its reinforcing and antioxidant effect on the resulting EPDM composites.

The structure of the prepared EPDM composites was confirmed by Fourier-transform infrared spectroscopy, and the dispersion of the additive fillers and antioxidants in the EPDM matrix was investigated using scanning electron microscopy. Also, the rheometric characteristics, mechanical properties, swelling behavior and thermal gravimetric analysis of all the prepared EPDM composites were explored as well.

Results revealed that the Cu-LSF complex dispersed well in the nonpolar EPDM rubber matrix, in thepresence of coupling system, with enhanced Cu-LSF-rubber interactions and increased cross-linking density, which reflected on the improved rheological and mechanical properties of the resulting EPDM composites. From the various investigations performed in the current study, the authors can suggest 7–11 phr is the optimal effective concentration of Cu-LSF complex loading. Interestingly, EPDM composites containing Cu-LSF complex showed better antiaging performance, thermal stability and fluid resistance, when compared with those containing the commercial antioxidants (2,2,4-trimethyl-1,2-dihydroquinoline and N-isopropyl-N’-phenyl-p-phenylenediamine). These findings are in good agreement with our previous study on polar nitrile butadiene rubber.

The current study suggests the green biomass-derived Cu-LSF complex to be a promising low-cost and environmentally safe alternative filler and antioxidant to the hazardous commercial ones.

The purpose of this study is to undertake surface graft copolymerization of viscose fabric via altering its fibrous properties by using acrylic acid (AA) as a carboxyl-containing monomer and peroxydisulfate (PDS) in presence of ferrous sulfate as a novel redox pair for initiating grafting. The latter process acted as an energy-saving process with respect to the reduction in polymerization temperature and maximizing the graft yield %, in addition to rendering the grafted viscose fabrics dye-able with cationic dye (crystal violet), which has frequently no direct affinity to fix on fabric.

To make graft copolymerization more efficient and economic, the optimum conditions for graft copolymerization were established. The graft yield % was determined as a function of initiator, catalyst and monomer concentrations and the material to liquor ratio, in addition to polymerization time and temperatures. Metrological characterizations via Fourier transform infrared spectroscopy and scanning electron microscopy of topographic morphological surface change have also been established in comparison with the ungrafted samples.

The maximum graft yield of 70.6% is obtained at the following optimum conditions: monomer (150 % based on the weight of fabric), PDS (50 m mole), ferrous sulfate (80 m mole) and sulfuric acid (30 m mole) at 40° C for 1.5 h using a liquor ratio of 30. Remarkably, grafting with AA enabled a multifold upsurge in color strength, with improvements in the fastness properties of cationically dyed grafted viscose fabric measured on the blue scale in comparison with untreated viscose fabric.

The novelty addressed here is undertaken with studying the effect of altering the extent of grafting of poly (AA)-viscose graft copolymers expressed as graft yield % in addition to carboxyl contents on cationic dyeing of viscose fabric for the first time in the literature. Moreover, rendering the viscose fabrics after grafting is dye-able with cationic dye with high brilliance of shades, which has regularly no direct affinity to fix on this type of fabrics.

The purpose of this study is to use liposome technology in the treatment of fabrics textiles because of its efficient energy saving, reducing time and temperature.

The newly prepared lecithin liposome was used to encapsulate dyes for the purpose of increasing dyeing affinity. Different ratios of commercially available lecithin liposomes (1%, 3%, 5% and 7%) were used simultaneously in the dyeing of cotton and wool fabrics. The treated fabrics (cotton and wool fabrics) were confirmed using different analytical procedures such as scanning electron microscope (SEM), Fourier-transition infrared spectroscopy, ultraviolet protection factor, colour strength (K|S) measurements and fastness measurements.

The results show that increasing liposome ratios in dyeing baths leads to increased dyeing affinity for cotton and wool fabrics compared with conventional dyeing without using liposomes. In addition to that, the colour strength values, infrared spectra, SEM and fastness properties of non-liposome-dyed fabrics and liposome-dyed fabrics were investigated.

The research paper provides broad spectrum of green encapsulation fabrics using liposome technology to perform the dye stability, dye strength and fastness.