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The main objective of this paper is the assessment of the environmental impact due to accidental spills of toxic and flammable liquids on land. Different case studies of possible accidents in the State of Qatar were considered. An EPA‐based dispersion model was utilized to estimate the size and location of the dangerous clouds generated by such spills at different elapsed times. Three case studies of possible accidents in the State of Qatar involving gasoline were considered. Due to the transient nature of the dispersion processes in the case studies, the results showed clearly the phenomenon of growth and decay of the generated dangerous clouds. An interface between the dynamic results of the dispersion software and the static data of the Qatar geographical information system (GIS) allowed the immediate identification of the major landmarks affected by the considered accidents. These data would be of great help in developing an emergency evacuation plan for such accidents.

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

The purpose of this paper is to develop a measurement framework to evaluate the lean readiness level (LRL) and lean systems (LS) within Kuwaiti small and medium‐sized manufacturing industries (K‐SMMIs). A measurement framework which encompasses the quality practices related to LS (processes; planning and control; human resources; top management and leadership; customer relations; and supplier relations) is used to assess the quality practices in K‐SMMIs and determine whether they have the foundation to implement LS.

The authors conducted a comprehensive literature review, semi‐structured interviews with 27 senior managers, and a quantitative survey administered to 50 K‐SMMIs. The responses were entered into SPSS software to conduct a reliability test and independent sample t‐test.

The results indicate that current quality practices within K‐SMMIs are not very supportive towards LS. Many factors are revealed to affect K‐SMMIs with respect to LS, including language barriers, and deficiencies in aspects including quality workers in terms of education and skills; technology; government attention; know‐how regarding LS; market competitiveness; and urgency for adopting LS.

Very limited information is available on LS and QI in Kuwait. The LRL framework should be tested in small and medium‐sized manufacturing industries (SMMIs) that successfully use LS, in order to provide a benchmark. The study's findings can be used as an internal checklist prior to and during lean implementation.

This LS and LRL measurement framework relating to K‐SMMIs represents a unique effort in the area of lean management.

The purpose of this study is to assess the gender disparities in the workers' perception of whether “decent work” standards exist in their current job and workplace in the Egyptian context.

This study uses quantitative data. A survey was utilised to assess workers' perceptions of decent work. The sample was selected based on age as the study aims to measure gender disparities in the perception among Generation Y and Z. Frequency table for each question and independent sample T-test were utilised in order to compare the variable means between females and males and whether any of those means are significantly different from each other.

The key findings of this research show that women in Egypt believe they have fewer opportunity to progress professionally and raise their salaries than males, particularly in male-dominated fields like engineering, construction and information technology. Furthermore, the women surveyed, particularly working mothers, emphasised that they struggle with their workload and working time more than men, affecting their work–life balance. However, there was no significant disparity between men and women in the other aspects of decent work examined in this article, which included social protection, health and safety, and meaningful compensation.

To the best of authors’ knowledge, this study is among the first group of studies assessing the gender disparities in the workers' perception of whether “decent work” standards exist in the Egyptian workplace.

The overall significance of tourism's role in the nation's holistic development is now a common phenomenon world over. That is why the Government of various countries are according top-most priority towards tourism development. The luxury tourism is that niche segment which is growing intense day by day and the craving of luxury traveller is uninfluenced by any economic turmoil or the crises. Tourism is now widely acknowledged as the strategic tool for economic diversification in the Sultanate of Oman. The Government is fully geared towards turning Oman into a prime luxury tourism destination by incorporating tourism in its vision 2040 strategy. The Government is actively tapping Oman's luxury tourism potential with improved tourism product development, increased projects funding, thoughtful marketing and brand promotion to reap benefits from tourism investments. Oman's unparalleled beauty, rich historic grandeur and authentic hospitality complement the desire of luxury travellers to seek unique quality and comfort, exclusivity and less ostentation. With the slogan ‘Beauty has an address’, the laudable effort of Oman has placed its tourism offering as an ideal upscale and luxury destination in the Middle East. The chapter explores the prospects of beautiful attractions and various services and facilities offered by Oman to qualify as a luxury destination. It also identifies the challenges faced by Oman in luxury tourism destination development.

The aim of this paper is to explore issues of cultural identity of the people of Baltistan and any challenges they face in the nation state of Pakistan.

The paper uses a postcolonial lens to offer a review and synthesis of issues of cultural identity of the Balti people of Pakistan.

The review demonstrates how the historical and socio‐political context is intertwined with the Balti people's cultural identity which remains hybrid as well as contextual in its construction. It reveals that while the state of Pakistan has been able to assert its control over the Balti people and the region of Baltistan predominantly through military means, the critical issues of cultural pluralism and the basic human rights of the Balti people have remained generally ignored throughout the 63 years since partition.

The contentions offered in this paper need to be refined through in‐depth empirical studies. Future scholars may wish to examine the class and cultural politics at work in the emerging renaissance movement in Baltistan. Scholars may also examine how the lack of economic development and investment in Baltistan may be forcing the Balti people to resign (at least some elements of) their cultural identity to seek employment in urban areas of Pakistan.

The paper brings to the fore issues of cultural identity of the people of Baltistan, which have – to a large extent – remained ignored by Pakistan as well as internationally.

Whilst all models of the entrepreneurial process identify the role of networking as important at both the start‐up and developmental stage of a business latterly these models have expanded the notion of networking and embraced the concept of social capital. However, much of the literature on measuring social capital has focussed on the quantity of social capital within a given geographical space. This paper seeks to expand this research by examining the depth and richness of social capital for new venture creation and thereby identifying the impact of social capital in new venture creation.

Current research has tended to be quantitative, for example the World Values Survey. However, 2001 there is a need to explore the value of social capital in the entrepreneurial process. This paper presents a critical review of the existing literature on measuring social capital in the entrepreneurial process. It is anticipated that the research will reveal rich, contextual information which will identify the need to investigate social capital from a qualitative perspective.

The paper's examination of the social capital literature thus far, although not exhaustive, has noted the emergence of several common themes that associate the issues of measurement with lack of empirical consensus on an accepted definition of social capital.

Policy makers charged with developing an entrepreneurial culture and the establishment of new ventures, might wish to look at encouraging both nascent and existing entrepreneurs to exploit their formal and informal network relationships, seeking the development of organisations and institutions that will assist in building social capital.

This paper contributes to the existing literature in emphasising the necessity of understanding the “measurement” of intangible factors in understanding social capital in the entrepreneurial process.