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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.

The application of indigo dyes in the denim industries has been criticised due to the introduction of non-renewable oxidation products into the environment. Previous studies have investigated that reducing sugars can be used as green alternatives to sodium dithionite in the indigo dyeing of cotton fabric owing to their reduced and stable redox potential in the dye bath. The purpose of this study was to dye denim cotton fabric with indigo dye using various reducing sugars and alkalis. The use of sucrose and potassium hydroxide (KOH) for indigo dyeing has been explored for the first time.

A mixed factorial design with four variables including alkali, pH, number of dips and type of reducing sugar at different levels was studied to identify a significant correlation between the effect of these variables on the colour strength and fastness properties of the dyeings.

Investigations were made to examine the significant factors and interactions of the selected responses in the eco-friendly dyeing method. This process has the potential to reduce the load of sulphite and sulphate generated in the dyebath due to the use of a conventional reducing agent, sodium dithionite. The colour strength of the dyeing reduced with fructose was found to be better than other reducing sugars and significantly influenced by the number of dips, pH levels and the interaction between pH and reducing sugars. Using fructose for indigo dyeing with two dips at a pH of 11.5, using KOH as an alkali, results in higher colour strength values. The fastness properties of the indigo-dyed sample with reducing sugars ranging from fair to good or good to excellent. Specifically, colour change receives a rating of grey scale 3–4, staining 4–5, dry rubbing 4 and light fastness 3–4. These assessments hold true across various factors such as the type of reducing sugar, alkali, pH and the number of dips. The optimised parameters leading to improved colour strength and fastness properties are also discussed.

This dyeing technique is novel and a green alternative to dithionite denim dyeing. This process is found to be useful for indigo dyeing of denim fabric leading to reduced and stable redox potential in the dyebath and acceptable colour strength of the dyed fabric.

The purpose of the paper is to conduct a numerical and experimental investigation into the properties of nanofluids containing spherical nanoparticles of random sizes flowing through a porous medium. The study aims to understand how the thermophysical properties of the nanofluid are affected by factors such as nanoparticle volume fraction, permeability of the porous medium, and pore size. The paper provides insights into the behavior of nanofluids in complex environments and explores the impact of varying conditions on key properties such as thermal conductivity, density, viscosity, and specific heat. Ultimately, the research contributes to the broader understanding of nanofluid dynamics and has potential implications for engineering and industrial applications in porous media.

This paper investigates nanofluids with spherical nanoparticles in a porous medium, exploring thermal conductivity, density, specific heat, and dynamic viscosity. Studying three compositions, the analysis employs the classical Maxwell model and Koo and Kleinstreuer’s approach for thermal conductivity, considering particle shape and temperature effects. Density and specific heat are defined based on mass and volume ratios. Dynamic viscosity models, including Brinkman’s and Gherasim et al.'s, are discussed. Numerical simulations, implemented in Python using the Langevin model, yield results processed in Origin Pro. This research enhances understanding of nanofluid behavior, contributing valuable insights to porous media applications.

This study involves a numerical examination of nanofluid properties, featuring spherical nanoparticles of varying sizes suspended in a base fluid with known density, flowing through a porous medium. Experimental findings reveal a notable increase in thermal conductivity, density, and viscosity as the volume fraction of particles rises. Conversely, specific heat experiences a decrease with higher particle volume concentration.xD; xA; The influence of permeability and pore size on particle volume fraction variation is a key focus. Interestingly, while the permeability of the medium has a significant effect, it is observed that it increases with permeability. This underscores the role of the medium’s nature in altering the thermophysical properties of nanofluids.

This paper presents a novel numerical study on nanofluids with randomly sized spherical nanoparticles flowing in a porous medium. It explores the impact of porous medium properties on nanofluid thermophysical characteristics, emphasizing the significance of permeability and pore size. The inclusion of random nanoparticle sizes adds practical relevance. Contrasting trends are observed, where thermal conductivity, density, and viscosity increase with particle volume fraction, while specific heat decreases. These findings offer valuable insights for engineering applications, providing a deeper understanding of nanofluid behavior in porous environments and guiding the design of efficient systems in various industrial contexts.

This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA.

The authors used a sample of 1,856 firms from various countries around the world, covering the period between 2010 and 2022. To estimate the proposed econometric models, the authors applied both fixed and random effects regression methods.

The present findings show that IFRS adoption has a negative impact on CTA, as measured by the effective tax rate and book-tax differences. This negative impact is more pronounced in “common law” countries than in “civil law countries.” Additionally, the authors found that family ownership plays a moderating role by positively affecting the impact of IFRS adoption on CTA.

The findings have practical, regulatory and academic implications for fostering accountability and fairness in taxation. This study suggests that implementing IFRS reduces tax avoidance and emphasizes the need for firms to evaluate the implications of IFRS adoption on their tax-planning strategies. It highlights the importance of aligning financial reporting practices with international standards to enhance transparency and minimize tax avoidance opportunities. The differential impact of IFRS adoption between “common law” and “civil law” countries underscores the role of legal and regulatory frameworks. In addition, family ownership plays a significant role in shaping tax-planning strategies. From an academic perspective, this research provides a foundation for further exploration into the relationship between IFRS adoption and tax avoidance.

The existing literature has predominantly concentrated on examining the effect of IFRS adoption on CTA, and the empirical findings have been inconsistent. This study introduces a novel perspective by considering the moderating influence of family ownership in determining the impact of IFRS adoption on CTA.

This study aims to investigate the effect of mandatory international financial reporting standards (IFRS) adoption on the risk disclosure quality by listed European insurers.

The study used a content analysis of the annual reports and consolidated accounts of 13 insurance companies listed in the European market between 2002 and 2007 based on two regulatory frameworks, Solvency and IFRS.

The results showed a significant effect of the mandatory adoption of IFRS and a clear improvement in the quality of risk disclosure. Moreover, risk disclosure is positively associated with the size of the company.

The authors can consider the relatively limited size of the sample as a limitation of this study. Moreover, the manual content analysis used to be considered subjective.

The findings of this study provide useful insights to professional and regulatory bodies about the consequences of IFRS adoption to enhance transparency and particularly risk disclosure.

The research contributes to the existing literature. First, the authors have shown that companies are improving in the quality of risk disclosure even before 2005. Second, the authors have shown that the year 2005 is distinguished by a marked improvement in disclosure trends, with companies aligning themselves with coercive and mimetic regulatory forces. Third, the authors highlight the significant effect of mandatory IFRS adoption even in highly regulated industries, such as the insurance industry.

Current article aims to investigate the positive link between knowledge sharing (KS), innovative culture (IC), quality of work life (QWL) and innovative behaviours (IB) at higher education institutions in Iraq's Kurdistan Region.

The study's data was gathered from academic staff at various universities in Iraq's Kurdistan Region. A total of 212 data were collected via survey questionnaire and analysed using structural equation modelling.

It was discovered that KS has direct and significant positive effects on IC, QWL and IB; IC had direct positive effects on IB; QWL had no considerable influence on IB and IC had a significant mediation and moderation roles between KS and IB. As a result, it is advised that universities in the region are strongly support IC to increase IB among academicians.

Firstly, the data has been collected during the crises time that the lecturers were not receiving regular salary. This might change their quality work life perception. Secondly, data has been collected only from Sulaymaniyah city; other parts of the Iraq could have different perceptions. Lastly, sample size might be another limitation of the study.

It is recommended that universities in the region should strongly support IC to increase IB among academicians, in terms of providing flexible working schedule and conditions, fair opportunities for promotion, and share decision making responsibilities.

KS and IC has significant impacts on IB among the academicians. Accordingly, university administrative should improve policies increase KS behaviours and provide IC that academicians feel more comfortable culture to be innovative. Therefore, current paper recommends, tolerance to failure, openness to new ideas and participation to the decisions to improve IB among the academicians.

The paper is important that investigate KS and IC at the higher education institutions in Kurdistan region. Further, QWL perception has been investigated respectively. However, it has been observed that lecturers do not have quality of life perception at the investigated period of time.

This study aims to examine whether the presence of advisory directors affects firm discretionary accruals (DACC), a widely used proxy for financial reporting quality. The authors argue that the advisory director weakens the board monitoring role and impairs the firm financial reporting quality by increasing DACC.

The sample consists of listed firms on the Australian Stock Exchange from 2001 to 2015 using 7,649 firm-year observations. The authors perform descriptive statistics, regression and propensity score matching analyses to examine the research hypothesis.

The research evidence that firms with a higher presence of advisory directors have more DACC, indicating poor financial reporting quality. Furthermore, the authors categorize the DACC and find that the firm has higher income-increasing DACC in the presence of higher advisory directors. The findings are robust concerning endogeneity issues.

The research evidence that firms with a higher presence of advisory directors have more DACC, indicating poor financial reporting quality. Furthermore, the authors categorize the DACC and find that the firm has higher income-increasing DACC in the presence of higher advisory directors. The findings are robust concerning endogeneity issues.

The research contributes valuable insights for regulators and policymakers seeking to comprehend the implications of firms using more advisory directors. Additionally, the authors recognize the potential significance of the findings for the institution of directors, as they can provide a nuanced understanding of the specific roles played by advisory directors in organizational dynamics.

While the extensive body of literature on corporate governance and financial reporting quality has been well-established, a noticeable void exists in academic research delving into the relationship between advisory directors and DACC management. This study seeks to fill this gap, making a distinctive and original contribution to the existing literature on corporate governance.