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The purpose of this study is to evaluate the effects of partial or total substitution of milk fat by various levels of jojoba oil on the nutritional, physicochemical and sensory properties of Domiati cheese during cold storage at 6°C for 45 days.

The fat percentage of milk used for cheese manufacture was standardized to 4% fat. Five formulas were produced by replacing milk fat with 0%, 25%, 50%, 75% and 100% of jojoba oil, respectively. The physicochemical and sensory properties of cheese samples at 0, 15, 30 and 45th days of cold store were evaluated.

No significant differences in moisture, fat, protein and acidity values amongst the control samples and those samples supplemented with different concentrations of jojoba oil. Significant differences (p = 0.05) in total volatile fatty acids were detected amongst experimental cheese samples. The highest values were recorded for control sample containing 100% milk fat, while the lowest values were recorded for cheese sample containing 100% jojoba oil (p = 0.05). Total nitrogen (TN), water-soluble nitrogen (WSN) and trichloroacetic acid soluble nitrogen (TCA-SN) levels of experimental cheeses were nearly same as for control. The results of fatty acids profile showed that jojoba oil has a unique structure of straight monounsaturated alcohols. Significantly (p = 0.05), the highest cholesterol content was recorded for control sample containing 100% milk fat; however, the lowest (p = 0.05) value was recorded for cheese sample containing 100% jojoba oil. At the end time of storage period, control sample manufactured with 100% milk fat had the highest (p = 0.05) values of free fatty acids, peroxide and thiobarbituric acid, while the lowest values were recorded for cheese sample with 100% jojoba oil as a source of fat. The sensory evaluation results demonstrated that blending milk fat with jojoba oil improved the sensory properties of Domiati cheese.

It is concluded that substitution of 25%, 50%, 75% and 100% of milk fat by equal amounts of jojoba oil enhanced the nutritional and sensory characteristics of Domiati cheese.

It is concluded that Domiati cheese formulated with substitution of 25%, 50%, 75% and 100% of milk fat by equal amounts of jojoba oil enhanced the nutritional characteristics and improved the sensory properties of produced cheese.

The effects of incorporation of Locusta migratoria (LM) powder at different levels (0, 1, 2, 3, 4 and 5%) on nutritional, qualitative and sensory properties of baked breads were investigated.

Chemical composition, mineral elements and functional properties of wheat flour, LM powder and their binary mixture systems were determined. The breads were assayed for proximate composition, minerals, amino acids profile, physical characteristics and sensorial properties.

LM powder have relatively high levels of protein (51.97% db), fat (23.15% db) and fibers (13.76% db). LM powder presented significantly (p ≤ 0.05) greater water absorption capacity (WAC), oil absorption capacity(OAC), emulsion activity (EA) and foam capacity (FC) as compared to wheat flour. Blending wheat flour with various levels of LM powder significantly (p ≤ 0.05) improved the functional properties of binary mixture systems. Protein, fat, fiber and ash contents of bread samples significantly increased with the addition of LM powder. No significant differences (p ≤ 0.05) were recorded in specific volume between control breads and those breads containing LM powder up to 2%. Breads fortified with LM powder contained higher values of essential amino acids than the limits of FAO/WHO pattern, with exception of lysine. Sensory evaluation results showed that bread samples with the addition of LM powder at levels 1–4% had high overall acceptability.

Limitations of our study are the lack of approved and professional programs about management, collection, harvesting, processing, marketing and consumption of edible insects; therefore, these results should be generalized implications for industry. This present study, therefore, provides useful data to support public health nutrition aimed at improving the nutritional health of populations through the promotion of bakery products enriched with LM powder.

The main findings of this study indicated that the addition of 1–4% of LM powder into wheat flour enhanced sensory and nutritional properties of produced breads.

It is concluded that the addition of LM powder improves the nutritional and sensorial properties of the produced bread when the wheat flour is substituted with 1–4% of LM powder.

The study aimed to examine the effect of corporate governance mechanisms on the performance of Egyptian firms listed in the Egyptian Stock Exchange (EGX) between 2014 and 2016.

We relied on agency theory and resource dependence theory to generate testable hypotheses and capture the empirical findings. We regressed various performance measures (Return on Assets; Asset Utilization Ratio, Tobin's Q) regarding governance mechanisms (institutional ownership, managerial ownership, board size, board frequent meetings, the presence of non-executive directors and female directors) while controlling for firm size, leverage, years of listing and market share. The study uses ordinary least square (OLS) and two stages least square (2SLS) regression analysis to address the possible endogenous impact of the firms' ownership structure.

Board gender diversity, the managerial ownership and frequent board meetings positively influence the Egyptian firms' efficiency measured by assets utilization, while the institutional ownership and board size have negative effects. When using Tobin's Q, the managerial ownership shows a negative effect while institutional ownership and board size present positive effects. When using 2SLS regression, findings remained stable whereas non-executive directors showed a significant negative association with assets utilization.

Policy makers are recommended to draft policies related to limiting the number of board members, diluting the government's indirect ownership of firms, empowering women in boardrooms and developing the skills needed for non-executive directors.

To the best of our knowledge, our study is one of very few that address firms' performance after a period of political instability accompanied by a greater role for females in the boardrooms of Egypt.

The purpose of this study is to test whether the prediction of firm performance can be enhanced by incorporating nonfinancial disclosures, such as narrative disclosure tone and corporate governance indicators, into financial predictive models.

Three predictive models are developed, each with a different set of predictors. This study utilises two machine learning techniques, random forest and stochastic gradient boosting, for prediction via the three models. The data are collected from a sample of 1,250 annual reports of 125 nonfinancial firms in Pakistan for the period 2011–2020.

Our results indicate that both narrative disclosure tone and corporate governance indicators significantly add to the accuracy of financial predictive models of firm performance.

Our results offer implications for the restoration of investor confidence in the highly uncertain Pakistani market by establishing nonfinancial disclosures as reliable predictors of future firm performance. Accordingly, they encourage investors to pay more attention to these disclosures while making investment decisions. In addition, they urge regulators to promote and strengthen the reporting of such nonfinancial information.

This study addresses the neglect of nonfinancial disclosures in the prediction of firm performance and the scarcity of corporate governance literature relevant to the use of machine learning techniques.

The purpose of this study is to examine the impact of firm financial and operational characteristics on the level of forward-looking information disclosure (FLID) by Egyptian-listed non-financial companies. The present research also aims to investigate the moderating role of gender diversity on the board of directors.

The sample incorporates the non-financial companies included in the EGX 100 of the Egyptian Stock Exchange (ESE), whose reports were available during the study period from 2013 to 2018. The final sample comprises 49 companies with 294 observations. Statistical analysis is performed using multiple regression analysis.

This study found a significant positive impact of return on assets, leverage, company size and age on the level FLID, while external audit firm type and industry were found to impact the level of FLID negatively. Further, the board gender diversity (BGD) is found to have a moderating impact as it strengthens the effect of financial and operational characteristics on the level of FLID.

The present study has some implications for Egyptian companies, investors in the Egyptian market and regulators in emerging economies, which include paying more attention to BGD when selecting the board members by companies as well as following up the female representation in all the listed companies by regulators.

To the best of the authors’ knowledge, this is the first study to investigate the moderating role of BGD and its impact on the level of FLID in emerging markets. This extends the disclosure literature as the present study brings new evidence from an emerging market regarding BGD moderating role as early research concentrated on the direct impact of BGD on the level of FLID.

Given the remarkable increase in entrepreneurial activities initiated by women in the Egyptian context in addition to the scarcity of empirical studies on digital self-employment there, the authors of the present paper aim to identify what motivates women to engage in digital entrepreneurship, and to identify how those women establish their digital entrepreneurial activities.

The authors employed a qualitative research method through semi-structured interviews with 30 women entrepreneurs who own and manage digital businesses. Thematic analysis was subsequently used to determine the main ideas in the transcripts.

The authors have found that enjoying absolute independence, securing more time for family, guaranteeing an independent source of income in addition to the ease of accessing extensive online markets are the main motives behind the engagement of women in the Egyptian context in digital entrepreneurship activities. Moreover, the authors have also asserted that the minimal training and government support stimulate women entrepreneurs there to start and continue their digital business activities informally.

This paper contributes by filling a gap in entrepreneurship studies in which empirical studies on establishing and managing digital entrepreneurship among women in developing economies has been limited so far.

The purpose of this paper is to examine corporate risk disclosure (CRD) practices and determinants in the annual reports of Egyptian listed companies during the 2011 political crisis (uprising) in Egypt.

Content analysis of the annual reports of a sample of non-financial listed companies representing different industry sectors was conducted to investigate attributes and factors underlying their risk disclosures.

The findings demonstrate that companies disclosed more monetary, future and good risk information. The results show a positive and significant relationship between company size and the level of CRD, a positive but insignificant relationship between the extent of CRD and some company-specific characteristics: industry type, profitability and cross-listing, and a negative and insignificant relationship between corporate reserves and the level of CRD.

A larger sample size would be needed for greater generalization of the findings. This study extends the literature on CRD by examining CRD practices at a time of current and ongoing crisis. However, more research is needed to examine variations in CRD practices before and after the 2011 political crisis.

The results could be used by information users, companies and the capital market authority to inform policy-making and tighten regulations to improve CRD. Recommendations are made for improving the quality and informativeness of risk information.

It is important to investigate CRD practices, considering the dearth of research, particularly in emerging capital markets and during crises, when companies are exposed to more, especially uncontrollable, risks. This study fills a void in literature by examining CRD practices during the 2011 political crisis in Egypt.

This study used data envelopment analysis (DEA) models to measure financial efficiency of twelve commercial banks listed in the Egyptian stock exchange (CBLSE), along with evaluating changes to the financial efficiency during the period 2017–2019.

The study used BCC-I, cross-efficiency, super-efficiency models, and Malmquist productivity index (MPI) to assess financial efficiency of the examined banks. The available data from both inputs and outputs were analyzed using R. studio V.I.3. 1056 software.

Out of twelve banks examined, only four banks were efficient under BCC-I model over different years of the study period; however, only one bank (CIB) appeared to be the most efficient compared to other peers in the study sample. Moreover, MPI results revealed decreased financial efficiency during the study period, due to the decreased technological innovation, except for HDB. Tobit regression results confirmed that total assets and total equity are significant factors impacted financial efficiency of CBLSE.

This study sheds light on the importance of evaluating financial efficiency of CBLSE to all stakeholders, to pinpoint weaknesses in banks' performance, and for evaluating financial policies and investment decisions.

Several studies sought to implement different models of DEA to assess banking performance in different regions of the world, but very few studies examined financial efficiency of banks. To the best of authors’ knowledge, this study is one of those few that addressed financial efficiency of banks in Egypt.

The purpose of this paper is to contribute to the existing disclosure literature by examining the determinants of corporate risk disclosure (CRD) in the internet reporting for a sample of Egyptian listed companies on the Egyptian Stock Exchange (EGX).

This study depends on a sample of 76 Egyptian companies included in the EGX 100 in the period 2012-2014. The study applies a content analysis and uses a sentence-based method to measure CRD in the internet reporting. Ordinary least-squares regression analysis is used to examine the impact of firm and board characteristics on CRD in the internet reporting.

The empirical analysis shows that large Egyptian companies tend to disclose more risk information in their internet reporting. Moreover, the results indicate that there is a significant positive association between sector type and CRD in the internet reporting. The results show non-significant association between CRD and other firm characteristics (cross listing and level of risk). Finally, there are no significant associations between CRD and board characteristics variables (board size, board composition and CEO duality).

The study’s findings have practical implications. It aids in informing policy makers considering implementing new economic reform programs about the properties of Egyptian companies that disclose risk information in their internet reporting. It provides insights on CRD in Egyptian companies for standards setters and professional authorities to improve risk reporting practices to help stakeholders in making good decisions.

This study is one of the first studies to examine the determinants of CRD in the internet reporting for a sample of Egyptian companies.

The purpose of this study is to empirically investigate the influence of innovation orientation, information sharing and service innovation in United Arab Emirates (UAE) government institutions.

Using a convenient sample approach, data was obtained from the UAE government agencies. The various constructions were analysed using partial least squares structural equation modelling in SmartPLS.

The results show that innovation orientation has an impact on service innovation. Knowledge sharing also functions as a moderator in the link between innovation orientation and government service innovation.

This paper contributes both theoretically and practically. To the best of the authors’ knowledge, it is one of the first studies to examine direct correlations between innovation orientation and government service innovation, giving evidence of the moderating function of knowledge sharing in innovation orientation and service innovation.