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Modern glues are manufactured with high moisture and water resistance; urea‐formaldehyde resins for gluing purposes are based on the fact that excellent control of the condensation reaction is possible by variation of pH, which can be applied easily at the production process. Among conclusions is that the shear stress of these resins is twice that of the unmodified type.

This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done by using agency theory, stakeholder theory and signalling theory, followed by an investigation into the indirect mediation impact of CSR disclosure in the board characteristics-CEQ nexus. It intends to present new experimental evidence from Jordan’s developing economy.

The study’s target population was services companies registered on the Amman Stock Exchange (ASE) between 2012 and 2020. As a result, the population and sampling of this study are represented by all services companies for whom complete data are available over the period, with a total of 43 services companies yielding 387 company-year observations. Data for our study were obtained from their annual disclosures and the ASE’s database.

The main findings demonstrated that board size, board gender variety and the number of board sessions positively affect CSR disclosure significantly. In addition, three board characteristics (i.e. board size, board independence and board gender variety) significantly negatively affect CEQ. Besides, CSR disclosure significantly negatively affects CEQ and it fully mediates the relationship between two board characteristics (i.e. board size and board gender variety) and CEQ, whereas it partially mediates the nexus between board independence, CEO/Chairman duality and the number of board sessions of board characteristics and CEQ.

This study varies from earlier studies, in that it builds a new research model by looking at the mediating role of CSR disclosure in the nexus among board characteristics and the CEQ.

The purpose of this study is to look at the direct relationship between audit quality, earnings management (EM) practices and company performance, as well as the indirect influence (mediation) of EM practices in the relationship between audit quality and company performance. It offers empirical evidence from the Jordanian market, which is considered an emerging market.

The population of this study is represented in Jordanian service companies listed on the Amman Stock Exchange (ASE), with a total of 344 company-year observations. Furthermore, panel data analysis was used in this study, and data for the study were acquired from yearly reports as well as the ASE’s database.

Based on generalized method of moments model, the present findings demonstrate that the size of the audit firm and the tenure of the audit firm have a positive and negative influence on EM practices, respectively, but that industry-specialist audit firm has a negative and insignificant effect. EM practices have a negative impact on two company performance proxies (ROA and ROE), but have no effect on earnings per share (EPS). Furthermore, the size of the audit firm has a positive and significant influence on the performance proxies of the company [i.e. return on assets (ROA) and return on equity (ROE)]. The presence of an industry-specialist audit firm has a positive and significant influence on two proxies of company performance (ROE and EPS), but a negative and significant impact on ROA. An audit firm’s tenure has a negative and significant impact on two performance proxies (ROA and EPS), but a positive and significant impact on ROE. Then, EM practices either fully or partially mediate the relationship between audit quality proxies and company performance as assessed by ROA, ROE and EPS.

The current study’s limitation is that it only searched in Jordanian service companies listed on ASE from 2012 to 2019 to meet the study’s objectives; thus, the authors recommend that future work investigate the study model for other sectors, whether in Jordan or other emerging markets such as the Middle East and North Africa. Another limitation of this study is that the study models lack important variables, which may affect EM and company performance, such as corporate governance and ownership structure characteristics; as a result, the authors recommend that future work includes such variables in future research models to have more explanations in this context.

Analysts, investors and other strategic decision makers may use the findings of this study to improve the efficiency and efficacy of Jordan’s financial market. These findings will enhance policymakers’ willingness to establish appropriate regulations, which might improve Jordan’s financial market performance and efficacy. These findings may help investors make better judgments by using audit quality proxies and EM indicators, which can forecast business success.

First, this study distinguishes itself from prior studies through establishing a new research model, by investigating the mediating effect of EM in the relationship between audit quality and company performance. It provides empirical evidence from the Jordanian market; hence, it increases the body of the knowledge in this context. Second, to the best of the authors’ knowledge, this is the first study to look into the link between audit quality, EM and company performance together; hence, the model of this study is developed using agency theory and information asymmetry theory. Third, the current study adds new evidence to the role of audit quality and EM in companies, as well as how audit quality and EM practices affect company performance in emerging markets such as Jordan.

The direct nexus between board characteristics, earnings management (EM) practices and dividend payout is examined in this study, followed by an examination of the indirect mediation impact of EM practices in the nexus between board characteristics and dividend payout. It aims to provide new empirical evidence from the Jordanian market, which is an emerging market.

The study population consists of all service firms that were listed on the Amman Stock Exchange (ASE) between 2012 and 2019. Due to the lack of availability of their complete data during the period, four service firms were omitted from the population; hence, a sample of 43 service firms was acquired over the time frame (2012–2019), yielding a total of 344 firm-year observations. Moreover, panel data analysis was employed in this study, and data for the study were acquired from yearly reports as well as the ASE's database.

Based on the GMM estimator findings, board size and independence have a negative and significant influence on the EM, but CEO/chairman duality has a positive and significant impact. Simultaneously, the impacts of female representation on the board of directors and the number of board meetings were both positive but insignificant. The findings also found that four board characteristics, including board size, female representation on the board of directors, CEO/chairman duality and the number of board meetings, had a significant negative or positive effect on dividend payout, while board independence did not. Additional findings show that EM practices have a direct negative insignificant effect on dividend payout, whereas EM practices partially mediate the relationship between board characteristics and dividend payout.

The current study's limitation is that it only searched in Jordanian service firms listed on ASE from 2012 to 2019 to fulfill the study's objectives; thus, we urge that future work explores the study models for other sectors, whether in Jordan or other growing markets such as the Middle East and North Africa.

The findings of this study may be utilized by analysts, investors and other strategic decision-makers to enhance Jordan's financial market's efficiency and efficacy. These findings will improve policymakers' willingness to impose appropriate constraints, perhaps boosting Jordan's financial market performance and efficacy. These findings may also help investors make more enlightened judgments by utilizing board characteristics and EM factors that predict firm dividend policy.

Contradictions in the results of earlier investigations inspired the current study, with the findings filling a gap in the existing literature. This study differs from previous studies by constructing a novel research model and analyzing the mediating influence of EM in the nexus between board characteristics and dividend payout.

Since the declaration of COVID-19 as a pandemic in March 2020, higher education institutions (HEIs) across the globe have shifted – entirely or partly – to online teaching and learning; Lebanese HEIs were no exception. Such an unprecedented and “forced” transition to online teaching and learning has created a landscape for scholars and researchers to inquire into the efficiency and effectiveness of online teaching and learning, students’ satisfaction with this virtual educational experience, and instructors’ satisfaction with such an experience. This chapter presents a study about Lebanese instructors’ satisfaction with online teaching and learning during the pandemic. Instructors’ satisfaction was measured in terms of three satisfaction constructs of psychometrically validated “Online Instructor Satisfaction Measure” (OISM): instructor-to-student interaction (ISI); student-to-student interaction (SSI); and course design, development, and teaching (CDT). Data were collected through an online questionnaire from 102 Lebanese instructors across 7 Lebanese universities: 6 private universities and the national public Lebanese higher education institute (Lebanese University). This study found that there were no significant changes between the satisfaction levels in relation to each of the ISI, SSI, and CDT constructs between STEM education background instructors and their non-STEM education background counterparts. Despite their dissatisfaction with the level of interaction between them and their students (ISI), the participating Lebanese instructors were satisfied with the SSI, except for students’ collaborative and group work, and were also satisfied with the CDT, except for the preparation time required for delivering an online course.

This study aims to examine the influence of big data analytics (BDA) on environmental performance (ENP) in the post-COVID-19 context in Vietnam, as a developing country. In which, this study considers environmental process integration in accounting reports as a mediator variable. Furthermore, digital learning orientation (DLO) and environmental strategy (ES) are proposed as the moderator variables for relationships in the proposed model.

Data was collected by survey method via email with convenient sampling method. In total, 611 emails, including the survey, were sent to executive managers of Vietnamese manufacturing companies listed on stock exchanges. The final sample of 419 responses was used for analysis.

By using the partial least squares structural equation modeling, this study’s results elucidate that BDA positively affects ENP. Moreover, DLO positively moderates the nexus between BDA and environmental process integration in accounting reports, while ES plays a positive moderating role on the nexus between environmental process integration and ENP.

In terms of managerial implications, this paper mentions pretty attractive features of using modern technique and ENP. This research emphasizes the key role of the BDA for both reporting and accounting performance (e.g. environmental process integration and ENP) of the company. Thus, managers should examine implementing BDA when necessary to make accounting reports more transparent and modern, thereby enhancing the organization's ENP. Particularly, managers should focus on improving the organization's ENP indicators.

This study complements the ENP literature by showing a positive effect of BDA and environmental process integration on ENP. Additionally, this study’s results determine the efficacy of DLO and ES as well as their regulatory roles. Finally, this study was conducted to supplement empirical evidence on ENP in the post-COVID-19 context in developing countries, specifically Vietnam.

The construction workforce plays a crucial role in the successful delivery of any construction project and, eventually, the performance of any construction organisation. Effectively managing these workforces becomes crucial. However, past studies have shown that workforce management within the construction industry has been on the back foot, with workers being seen as resources required to deliver construction projects. This situation begs the need for a construction workforce management model that can be tailored to an organisation’s situation and adopted to manage workers and improve organisational performance effectively. To this end, this chapter reviewed existing workforce management theories, models, and practices to develop a suitable approach towards managing the construction workforce. Ultimately, a strategic workforce management with a classical view using a soft workforce management approach that embraces employees’ empowerment and development through trust was proposed. Five major practices that best suit the soft workforce management approach were identified as key constructs in the proposed construction workforce management model.

This paper is concerned with the study of silica fume that arises in tonnage amounts during the manufacture of ferrosilicon alloys; this was done in order to maximize productivity and to create new market for industrial by‐product and/or waste material.

The structure and particle shape of silica fume were identified using X‐ray diffraction and electron microscope, respectively. Standard methods were used for the identification of chemical analyses, solubility, hydrogen ion concentration, specific gravity, bulking value, oil absorption, chemical resistance and particle size. The characterized and evaluated silica fume was applied in several paint formulations. The physico‐mechanical, chemical and corrosion protective properties of the paint films were measured according to standard methods.

The silica fume under investigation was a fine lightweight fluffy amorphous powder. It has a grayish‐white color that makes it suitable for use as a filler and extender pigment in a wide variety of different fields of application; its amorphous nature favors safe use from a standpoint of industrial hygiene. It can be used as an economic pigment that possesses suitable values of specific gravity, bulking value and oil absorption. It also is inert, neutral and of an excellent chemical resistance. The material can be used successfully as an extender pigment in different paint formulations; taking into consideration that alkyd resin based paints should not be used in alkaline environments or mixed with basic pigments, or the paint film will deteriorate. Silica fume particles in the pigment mixture may offer a suitable opportunity for the voids formed by the larger particles to be occupied by smaller ones to produce a condition of maximum packing. It can be successfully used with the flaky aluminum or stainless steel anticorrosive pigments to produce a highly efficient corrosion protective film.

There is increasing environmental concern with regard to excessive volumes of solid waste hazards accumulation. Silica fume that arises – as a disposal material – in tonnage amounts during the manufacture of ferrosilicon alloys can find a new market in paint industry. It can be used successfully for anticorrosive paints to provide well backed paint films.

Twelve pigment compositions derived from the xCaO·(50−x)ZnO·20B₂O₃·30P₂O₅·(x=10, 20, 30) and yMgO·(50−y)ZnO·20B₂O₃·30P₂O₅·(y=10, 20, 30) systems were prepared. The synthesis was carried out either by the medium‐temperature process or by the high‐temperature process followed by cooling in air and an isothermal crystallisation of the glass obtained. The pigments prepared by the medium‐temperature process achieved better corrosion results in styrene‐acrylate coating formulations, whereas those prepared by the high‐temperature process achieved better results in alkyd‐resin coating formulations. The anti‐corrosion results for the Ca‐Zn pigments were better than those for the Mg‐Zn pigments.

Zinc‐ferrite pigment was prepared by solid‐state reaction. A mixture of α‐Fe₂O₃ and ZnO in a molar ratio of 1:1 was fired at 1,200°C. X‐ray diffraction measurements proved that the reacted material crystallized into a spinal structure. Measurement of the pigment specification and properties were carried out according to standard international methods. The pigment extract and the extract of the pigment‐linseed oil mixture were examined for use in protecting steel panels against rust. The prepared pigment was incorporated in some paint formulations. Physical, chemical and mechanical properties of the formulated paint films were studied and also tested for corrosion resistance. Finds that zinc ferrite is a basic pigment and can be recommended for use in anti‐corrosive paints. High corrosion‐resistant coatings can be obtained by incorporating zinc‐ferrite pigment in organic coating systems that cannot saponify; protection increases as the pigment‐binder ratio increases. Chemically follows up and physically emphasizes the mechanism of corrosion protection by the use of a Mossbauer spectroscope.