Search results

This study aims to investigate the effect of the dynamics and potential of the board of directors on investment efficiency and the comparability of financial information in companies listed on the Tehran Stock Exchange.

The number of observations for this study includes 1,218 observations from companies listed on the Tehran Stock Exchange during 2014–2020. The authors used econometric statistical methods such as multiple linear regression, the Chow and Hausman test and the Kendall correlation coefficient using Eviews software to conduct the research. To measure the board’s effectiveness, two variables are used, including board dynamics and potential.

The results showed a positive and significant relationship between dynamics, board potential and investment efficiency. Also, no significant relationship was observed between the board dynamics and the comparability of financial information. Finally, a positive and significant relationship exists between the board’s potential and the comparability of financial information.

The importance of this research is the use of board proxies, including the dynamics and potential of the board. In addition, other variables of board characteristics, such as size, independence, ownership and gender, and the relationship between these variables with investment efficiency and comparability of financial information, have been examined in this study.

This study aims to investigate the efficacy of Ag@GO/Na₂SiO₃ nanocomposite in eliminating As from aqueous solutions. Employing response surface methodology, the research systematically examines the adsorption process.

Various experimental parameters including sample pH, contact time, As concentration and adsorbent dosage are optimized to enhance the As removal process.

Under optimized conditions, the initial As concentration, contact time, pH and adsorbent dosage are determined to be 32 ppm, 50 mins, 6.5 and 0.4 grams, respectively. While the projected removal of As stands at 97.6% under these conditions, practical application achieves a 93% removal rate. Pareto analysis identifies the order of significance among factors as follows: adsorbent dosage > contact time > pH > As concentration.

This study highlights the potential Ag@GO/Na₂SiO₃ as a promising adsorbent for efficiently removing industrial As from aqueous solutions, and it is likely to have a good sufficiency in the filtration of water and wastewater treatment plans to remove some chemical pollution, including paints and heavy metals.

The simplicity of the nanocomposite preparation method without the need for advanced equipment and the cheapness of the raw materials and its potential ability to remove As are the prominent advantages of this research.

This study’s aim is to introduce a high-performance sorbent for the removal of both anionic (Congo red; CR) and cationic (methylene blue; MB) dyes from aqueous solutions.

Sodium silicate is adopted as a substrate for GO and AgNPs with positive charge are used as modifiers. The synthesized nanocomposite is characterized by FTIR, FESEM, EDS, BET and XRD techniques. Then, some of the most effective parameters on the removal of CR and MB dyes such as solution pH, sorbent dose, adsorption equilibrium time, primary dye concentration and salt effect are optimized using the spectrophotometry technique.

The authors successfully achieved notable maximum adsorption capacities (Qmax) of CR and MB, which were 41.15 and 37.04 mg g⁻¹, respectively. The required equilibrium times for maximum efficiency of the developed sorbent were 10 and 15 min for CR and MB dyes, respectively. Adsorption equilibrium data present a good correlation with Langmuir isotherm, with a correlation coefficient of R2 = 0.9924 for CR and R2 = 0.9904 for MB, and kinetic studies prove that the dye adsorption process follows pseudo second-order models (CR R2 = 0.9986 and MB R2 = 0.9967).

The results showed that the proposed mechanism for the function of the developed sorbent in dye adsorption was based on physical and multilayer adsorption for both dyes onto the active sites of non-homogeneous sorbent.

The as-prepared nano-adsorbent has a high ability to remove both cationic and anionic dyes; moreover, to the high efficiency of the adsorbent, it has been tried to make its synthesis steps as simple as possible using inexpensive and available materials.

This paper aims to examine how leadership style in audit firms influences audit quality. The paper further explores the mediating role of knowledge sharing in the relationship between leadership style and audit quality.

The present paper studies the effects of transformational and servant leadership styles on audit quality through knowledge sharing. Data are collected from 396 Iranian external auditors via a questionnaire.

The results show that both transformational and servant leadership style significantly influence audit quality through knowledge sharing. Moreover, the impact of transformational leadership style is stronger than the impact of servant leadership style.

In audit quality literature, little attention has been devoted to both leadership style and knowledge sharing. This paper develops a parsimonious model which shows how leadership style improves audit quality, and how knowledge sharing strengthens the impact of leadership style on audit quality. The results have important implications particularly for audit industry.

本文探討審計公司內的領導風格會如何影響審計質量; 本文亦進一步探索、在領導風格與審計質量的關聯上、知識共享所扮演的調節角色。

本文旨在研究透過知識共享、轉型領導風格和僕人式領導風格會如何影響審計質量。數據取自396名伊朗外聘審計員，方法是透過一份調查問卷而進行的。

研究結果顯示、轉型領導風格和僕人式領導風格兩者均會透過知識共享、影響著審計質量，而且，這影響是頗為顯著的。就影響的程度而言，轉型領導風格的影響則較僕人式領導風格的更為強烈。

在研究審計質量的文獻裡，學者對領導風格和知識共享這兩個課題均沒多大關注。本文建立了一個簡約模型，去顯示領導風格如何能改善審計質量，以及知識共享如何能增強領導風格對審計質量的影響。研究結果給予我們重要的啟示，尤對審計行業而言。

The abnormality of the month-of-the-year and Ramadan effects has extensively existed in the stock and other markets. The commercial strategy pattern and the computation of such predictable patterns in the market allow investors to make money. By using anomalies such as the month-of-the-year and the Ramadan effects on earnings management (EM), it is possible to achieve such a goal. This study aims to investigate the month-of-the-year effect and the Ramadan effect on the relationship between accrual earnings management and real earnings management (AEM and REM, respectively) and liquidity in the Iranian capital market.

This empirical analysis comprises a panel data set of 80 listed firms (400 observations) on the Tehran Stock Exchange from 2016 to 2020.

The findings exhibit that when AEM and REM increase, information asymmetry also increases. The simultaneous increase of these variables leads to a decrease in stock liquidity. Furthermore, the results indicate that the month-of-the-year and Ramadan effects intensify the negative relationship between AEM and REM with stock liquidity. Therefore, EM is affected by the investor’s behavior in specific months.

Anomalies caused by the Ramadan effect and the month-of-the-year effect on reducing liquidity in the Iranian stock market were confirmed. Investors can use these anomalies to identify predictable patterns, exchange securities according to those patterns and earn abnormal returns.

To the best of the authors’ knowledge, this is the first study that empirically examined the simultaneous effect of Gregorian and Islamic calendar anomalies on the relationship between EM and liquidity, and while helping managers and other readers, it can be the basis for future research.

The present study aims to bring out the impact of consanguinity on spontaneous pregnancy loss (SPL) and on descendants’ health, among the population of north Morocco.

Convenience sampling was used for collecting data. A questionnaire was randomly administered to 385 couples represented by either the husband, the wife or both. The study lasted for three months, from January to March 2015.

In total, 238 valid questionnaires were analysed. The results showed that the consanguinity rate was 45.23% and that most consanguineous unions were between first cousins (91%). Data analysis revealed that SPL risk was similar in consanguineous and non-consanguineous couples (OR = 1.6; IC95% = 0.9–2.9). Also, no significant difference was observed in terms of SPL type (OR = 1.6; IC95% = 0.7–3.9) and frequency (p = 0.81). However, late SPL frequency was significantly lower in consanguineous couples (p < 0.001), whereas no significant difference was registered in terms of early SPL frequency (p = 0.73). On the other hand, consanguineous couples displayed a significantly higher risk of descendants’ health disorders in comparison with non-consanguineous ones. Moreover, the consanguineous couples had a significantly higher number of children with health disorders (p < 0.001). The risk analysis also showed that consanguineous couples displayed a significantly higher risk of congenital malformations (OR = 7.23; IC95% = 3.52–14.84) and multifactorial diseases (OR = 3.72; IC95% = 1.46–9.49), but no significant difference was observed in terms of behavioural disorders risk.

The population awareness regarding the negative effects of consanguinity should be raised through education programmes and premarital, prenatal and genetic counselling services.

New business practices and the globalization of markets force firms to take innovation as the fundamental pillar of their competitive strategy. Research and Development (R&D) plays a vital role in innovation. As technology advances and product life cycles become shorter, firms rely on R&D as a strategy to invigorate innovation. R&D project portfolio selection is a complex and challenging task. Despite the management's efforts to implement the best project portfolio selection practices, many projects continue to fail or miss their target. The problem is that selecting R&D projects requires a deep understanding of strategic vision and technical capabilities. However, many decision-makers lack technological insight or strategic vision. This article aims to provide a method to capitalize on the expertise of R&D professionals to assist managers in making informed and effective decisions. It also provides a framework for aligning the portfolio of R&D projects with the organizational vision and mission.

This article proposes a new strategic approach for R&D project portfolio selection using efficiency-uncertainty maps.

The proposed strategy plane helps decision-makers align R&D project portfolios with their strategies to combine a strategic view and numerical analysis in this research. The proposed strategy plane consists of four areas: Exploitation Zone, Challenge Zone, Desperation Zone and Discretion Zone. Mapping the project into this strategic plane would help decision-makers align their project portfolio according to the corporate perspectives.

The new approach combines the efficiency and uncertainty dimensions in portfolio selection into an integrated framework that: (i) provides a complete representation of the stochastic decision-making processes, (ii) models the endogenous uncertainty inherent in the project selection process and (iii) proposes a computationally practical and visually unique solution procedure for classifying desirable and undesirable R&D projects.

In conventional discourses on sustainability, the relationship between economics and ecology is central. A number of nations' economies benefited from responsible tourism following these conferences. By supporting local businesses and attractions, ‘green’ tourism helps communities achieve their natural and cultural objectives while also preserving their limited resources. In terms of sustainable travel, Kerala was an early leader. This study looks at RT initiatives in various stages, with an emphasis on green tourism's sustainable responsible travel practises. The green economic development bottom line method was used for this descriptive research. These results highlight the difficulties inherent with RT implementation. Our review of secondary data shows that the first rollout of RT was unsuccessful, but that subsequent stages showed great promise. In order to create sustainable tourism on a worldwide scale, the study also highlights the necessity for more research in other culturally distant places.

The engineering courses offered in Somali universities attract many students, ranging between 300 and 500 every semester, making the management and delivery of the course challenging. The increasing popularity of massive open online courses (MOOCs) has led to rapid growth in enrollment, posing difficulties in effectively managing and delivering content to large volumes of learners. To this end, this study aimed to explore the influence of MOOC implementation factors on learners’ continuance intention and satisfaction to provide insights that can enhance the learning experience and ensure long-term engagement.

The study utilized a survey approach based on an extensive literature review to collect data on the challenges faced by Somali universities in managing and delivering engineering courses. The survey included a series of questions, and 148 responses were collected from students enrolled in different programs. The collected data were analyzed using partial least squares-structural equation modeling and deep neural network approaches.

The result demonstrated that MOOC implementation factors, including course design quality, instructor reputation, self-paced flexibility, information relevance, platform usability and student support services, significantly affect students’ continuance intention and satisfaction. Therefore, the study recommends universities should enhance MOOC implementation factors to improve the quality of teaching and increase students’ continuance intention to study in a MOOC environment.

The study provides empirical evidence on how MOOC implementation factors affect the level of satisfaction and continuance intention of engineering students. It suggests that the findings could be useful for university management and lecturers to increase teaching and learning quality in the course and develop new strategies and approaches that suit modern-day learners. The study also aims to enhance the efficiency and effectiveness of class delivery and improve student engagement in the learning process.

This study proposes a theoretical model to explain user intention to continue engaging with Social Commerce (SC) from a habit perspective. The research uses social impact theory, user personal traits, and SC quality to explain how user habits are formed in SC, leading to continued usage.

The study collected data from 868 Indonesian respondents using a cross-sectional field design. SEM analysis confirmed the proposed theoretical model, calculating direct, indirect, and moderating effects.

The results showed that the social aspect is the dominant construct influencing users’ habit of using SC. Further, the outcome indicates that habit significantly predicts Continuity usage. Profoundly, subjective norms are the most significant predictors of habit, followed by self-efficacy, content quality, and herd behavior. Meanwhile, Trust and Social Support only indirectly affect Habit through self-efficacy and content quality, respectively, as mediators. Additionally, the moderating effect analysis revealed that age and gender play a role in habit formation.

This study specifically explores the factors affecting the development of habits in SC usage, leading to repeated behaviors. This area has not been thoroughly examined in previous research. Therefore, this study seeks to address this gap by investigating how habits are formed through social interactions on SC platforms. Understanding habit formation provides an alternative way of comprehending the continued use of SC, as it is considered a significant factor that leads to continued intention.