Search results

The purpose of this research is to investigate the link between external audit quality and integrated reporting (IR) quality in the Jordanian market, a developing market. Furthermore, the research model considers the mediating effect of earnings management practices and the moderating effect of board gender diversity. As a result, it intends to provide further empirical evidence in this area.

This research investigates its model using data from Jordanian services companies listed on the Amman Stock Exchange (ASE) during the period 2013–2022. With 430 company-year observations, the current research’s sample includes all companies in the research population for which complete data were available during the period under investigation. Data relevant to the research setting were obtained from annual disclosures and the ASE's database.

The findings of this research show that audit firm size and audit firm specialty have a positive influence on IR quality, but audit firm tenure does not. External audit quality (as proxied by the size, specialty and turnover of the audit firm) had a negative impact on earnings management practices, while earnings management practices had a negative impact on IR quality. Additionally, the findings reveal that earnings management practices completely mediate the relationship between two external audit quality proxies (audit firm size and audit firm specialty) and IR quality. Furthermore, in terms of the moderating impact of board gender diversity, it is obvious that board gender diversity favorably moderates the relationships between all external audit quality proxies and IR quality.

Using agency theory and stakeholder theory, this investigation fills a gap in previous literature by adding scientific explanations and empirical evidence from the Jordanian market, a developing market, in the context of the impact of audit quality on IR quality, mediated by earnings management and moderated by board gender diversity.

Library quality assurance systems are collaborative governances that facilitate the presentation of data on international accreditation of departments, which contains data on services, human resources, library facilities and infrastructure. This research analyzes the supporting and inhibiting factors and the advantages of the library quality assurance system in supporting international accreditation of departments at Sebelas Maret University (UNS) Surakarta, Indonesia using Talcott Persons' theory of structural functionalism.

Primary data in exploratory research and action research obtained from the Quality Assurance Team at the university level under the Educational Quality Assurance and Development Institute (LPPMP), the Quality Assurance Unit (UPM) at the faculty level and the Quality Control Group (GKM) at the department, librarian and academic community levels. Supporting informants are international assessor practitioners. Data validation using source triangulation, namely information obtained through different sources, and method triangulation through different methods. Data obtained from library studies, observations, Focus Group Discussions (FGD), documentation and interviews with staff, library leaders, lecturers from departments that have and will carry out international accreditation and UNS students and analyzed interactive analysis models, namely data reduction, data presentation and concluding.

The research results show that the UNS Library quality assurance system facilitates higher education organizations, such as bachelor's, master's and doctoral departments at UNS; search and presentation of international accreditation data. Supporting factors include the availability of digital library systems, online catalogs (UNSLA), e-journal and e-book databases, library websites and library data links for accreditation; facilities and infrastructure consist of indoor-outdoor study rooms; library social media; Self Access Terminal room; facilities for international students; involvement of librarians in international internships/conferences, librarians who have had competency tests and certification; librarians pursuing doctoral degree and support for student interns in system development. Inhibiting factors include the unavailability of programmers and dependence on UNS Information and Communication of Technology Unit. The benefits of the department quality assurance system include accelerating and improving the organization's quality and presentation of international accreditation data for departments at UNS.

This type of qualitative research with an exploratory approach takes library study data, observations and in-depth interviews with library staff and quality assurance of departments. The informants were selected using purposive sampling, which was adjusted to the needs and interests of the research. It also uses the action research method, a collaboration between the quality assurance unit, librarians and academics. Action research is a form of collective self-reflection that involves a series of daily activities, which include the processes of research, diagnosis, planning, implementation, monitoring and establishing the necessary relationships between evaluation and self-development. The research object is something that will be subject to conclusions resulting from something that will be discussed in the research. The object of this research is the quality assurance of the UNS Library. Primary data was obtained from the Quality Assurance Team at the university level under the LPPMP, the Quality Assurance Unit (UPM) at the faculty level and the Quality Control Group (GKM) at the department, librarian and academic community levels. Supporting informants are international assessor practitioners. Data will be collected using observation, in-depth interviews, Focus Group Discussion (FGD) and documentation. To ensure the validity of the data, source triangulation is used, namely, information obtained through different sources, as well as method triangulation through different methods, for example, interviews with observation or FGD. Data analysis using an interactive analysis model, namely data reduction, data presentation and concluding. This research was conducted at the UNS Library, with the research object being all departments at Sebelas Maret University, which have and will undergo international accreditation.

The purpose of this study is to assess the incorporation of fiber reinforced polymer (FRP) bars in concrete as a reinforcement enhances the corrosion resistance in a concrete structure. However, FRP bars are not practically used due to a lack of standard codes. Various codes, including ACI-440-17 and CSA S806-12, have been established to provide guidelines for the incorporation of FRP bars in concrete as reinforcement. The application of these codes may result in over-reinforcement. Therefore, this research presents the use of a machine learning approach to predict the accurate flexural strength of the FRP beams with the use of 408 experimental results.

In this research, the input parameters are the width of the beam, effective depth of the beam, concrete compressive strength, FRP bar elastic modulus and FRP bar tensile strength. Three machine learning algorithms, namely, gene expression programming, multi-expression programming and artificial neural networks, are developed. The accuracy of the developed models was judged by R², root means squared and mean absolute error. Finally, the study conducts prismatic analysis by considering different parameters. including depth and percentage of bottom reinforcement.

The artificial neural networks model result is the most accurate prediction (99%), with the lowest root mean squared error (2.66) and lowest mean absolute error (1.38). In addition, the result of SHapley Additive exPlanation analysis depicts that the effective depth and percentage of bottom reinforcement are the most influential parameters of FRP bars reinforced concrete beam. Therefore, the findings recommend that special attention should be given to the effective depth and percentage of bottom reinforcement.

Previous studies revealed that the flexural strength of concrete beams reinforced with FRP bars is significantly influenced by factors such as beam width, effective depth, concrete compressive strength, FRP bars’ elastic modulus and FRP bar tensile strength. Therefore, a substantial database comprising 408 experimental results considered for these parameters was compiled, and a simple and reliable model was proposed. The model developed in this research was compared with traditional codes, and it can be noted that the model developed in this study is much more accurate than the traditional codes.

Industrialized construction has brought about expectations of improved productivity in the construction industry. However, the lack of a commonly accepted definition has created confusion regarding the types of development covered by the industrialized construction umbrella. These inconsistent definitions convoluted the discussion on this phenomenon. This study aims to clarify the definition of industrialized construction through a systematic literature review.

This systematic literature review was conducted according to PRISMA principles. Records were gathered from Scopus and Web of Science. Following the scientometric analysis, content analysis was conducted according to the template analysis approach.

The analysis of 121 articles revealed four main themes related to industrialized construction: 1) the construction concept, 2) construction methodologies, 3) systematization, rationalization and automatization and 4) societal and industrial change processes. Definitions of industrialized construction can be analyzed with seven clusters: 1) prefabrication, 2) standardization, 3) sector, 4) integration, 5) manufacturing practices, 6) technological investment and 7) none. Based on the content analysis, the proposed definition is: industrialized construction is the adoption of practices that minimize project-specific work in construction from the start of the design to the end of the building’s life cycle.

This study proposes a definition for industrialized construction following content analysis of broadly sampled literature. The proposed definition can provide a basis on which developments in the construction industry can be reflected.

The purpose of the study is to examine the electricity generation potential of different renewable energy sources in Morocco, as well as to propose a novel decision support model to prioritize renewable energy alternatives. The aim is to provide recommendations that support Morocco’s energy transition strategy and assist policymakers in devising future sustainable energy policies.

The paper integrates the analytic hierarchy process with expert feedback to prioritize five renewable energy alternatives – solar photovoltaics (PV), concentrated solar panels (CSP), wind, hydro and biomass – specific to the Moroccan context. The model uses 14 sub-criteria clustered into four main categories: economic, technological, socio-political and environmental. The criteria were weighted based on inputs from local energy sector experts to capture the distinct priorities and contextual specificities of Morocco’s renewable energy landscape.

The study’s findings emphasize the dominance of economic criteria among Moroccan experts. Solar PV emerged as the most suitable option due to its cost-effectiveness and alignment with Morocco’s policies to support solar energy, followed by hydropower and wind. CSP and biomass ranked lowest due to high costs and limited viability.

This study highlighted the need for quality data to support informed decision-making, as well as for a centralized database to facilitate access to consistent information on renewable energy projects.

It is recommended that policymakers prioritize mature and cost-effective technologies by establishing supportive regulatory frameworks and expanding investments in hybrid renewable energy infrastructures.

In addition to introducing the Analytic Hierarchy Process model for the first time within the Moroccan context, to the best of the authors’ knowledge, this research draws recommendations to assist Moroccan policymakers in devising future sustainable policies for the energy sector.