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Salt‐water intrusion has always been a source of contamination in coastal aquifers that hinders sustainable groundwater development. Classical techniques to detect its occurrence are costly and time consuming. The application of combined geo‐electrical and hydro‐chemical methods is cheaper, executable in reasonable time, and successfully applied in mapping the interface between saline and fresh groundwater. The current study aims at detecting and delineating salt‐water intrusion in the downstream part of Wadi Gizan in southwest Saudi Arabia using geo‐electrical and hydro‐chemical methods.

The case study area is the downstream part of Wadi Gizan in southwestern Saudi Arabia. Geo‐electrical data were obtained from field measurements using both Shlumberger and Wenner procedures. A number of 65 groundwater samples were collected and analysed for its total dissolved solids and major ionic composition.

The results show variations in the resistivity of the water‐bearing strata in the study area. Resistivity values decrease towards the Red Sea, and, in separate pockets. The total dissolved solids (TDS) and chloride distributions show the same pattern. Overlapping the areal distributions of the resistivity, TDS, and chloride concentration yield a map showing the limits of salt‐water intrusion and up‐coning pockets of saline water.

Planners, decision makers and other interest groups can use these findings for a sustainable groundwater development in the study area, and, to safeguard the aquifer from further advancement of salt‐water intrusion.

The case study indicates the importance of applying combined geo‐electrical and hydro‐chemical methods for groundwater quality variations and especially in detecting and delineating the contact between saline and fresh groundwater in coastal aquifers.

This study aims to present a case study using a Lean Six Sigma (LSS) process to manage the Assurance of Learning (AoL) process in higher education. The case study highlights the value that LSS can bring to the higher education context in respect to making the AoL process more efficient and more effective. The article also illustrates lessons learned in relation to adopting LSS in higher education institutes (HEIs).

The case study presented is part of a larger undertaking implemented by the Faculty of Economics and Administration (FEA) at King Abdulaziz University in Saudi Arabia to improve its curricula for all its programs as the graduate and undergraduate level in line with the 2013 Association to Advance Collegiate Schools of Business standards. The FEA project team implemented the AoL process using an LSS methodology – define–measure–analyze–improve–control (DMAIC).

The experience of the FEA as described in the case study suggests that the DMAIC framework can be very useful in managing the AoL process. Three aspects of LSS used in the AoL context are identified as critical in ensuring that the process achieves its stated institutional goals. Firstly, it is necessary to clearly identify which team members have which areas of responsibility in relation to, for example, sponsoring, implementing, managing and monitoring the project. Secondly, the common language provided by LSS is essential to fostering collaboration among members of a cross-disciplinary team. Lastly, quantifiable priorities should be identified.

The experience of the FEA as described in the case study suggests that the DMAIC framework can be very effective in advancing and managing the AoL process. For example, writing the project charter, mapping the process using the suppliers, inputs, process, outputs, customers model and using various LSS tools and techniques to measure and control the assessment were critical to improving the AoL process.

This paper provides a guide to the range of practices cited in the literature on implementing LSS in relation to AoL as a comprehensive means of assessing, evaluating and improving curriculum design and delivery. The importance of this process to accreditation is explored and recommendations are offered focused on realizing both short- and long-term benefits through the initial assessments and subsequent iterations.

The defining contribution of this paper to the literature is its consideration of LSS implementation in the HEI context through the development and management of the AoL process.

This paper aims to examine the moderating effect of government ownership (GO) on the association between corporate governance (CG) and voluntary disclosure (VD).

This study used multivariate analysis to examine the moderating variable.

GO has a moderating negative effect on the association between CG factors [e.g. board size, non-executive directors (NEDs)] and VD, which indicates that GO plays a negative role in the effectiveness of CG. The study also found that audit quality is not affected by the influence of GO, indicating that companies without GO are better than companies with GO in terms of applying the best practices of CG to provide sufficient and high-quality disclosure.

This study has important implications for governments to be more effective in implementing the best practices of CG. Additionally, the findings could have implications for authority regulators, policy makers and shareholders to require effective implications for CG to reduce the effects of GO the implementation of best CG practices and the disclosure of quality information.

The purpose of this paper is to empirically examine the effect of royal family members on firm performance of publicly listed companies in Saudi Arabia.

Using 491 firm-year observations of non-financial publicly listed firms in Saudi Arabia’s stock market between 2009 and 2013, the study employs, besides others, the advanced econometric technique GMM-system estimator. This allows the dynamic nature and control of the endogeneity problem to be accounted for in corporate governance and firm performance.

The main result is that the attendance of royal family members at board meetings negatively influences firm performance but does not have an influence on firm value. The results also show that firms with many independent royal family members on the board of directors have better firm performance and firm value. In addition, firms with a high number of royal family members presenting on the board have better firm performance.

This study offers guidance to assist the further investigation of the SA Royal Family’s BoD membership either in SA or in other monarchy countries. It is interesting to compare these results in order to further understand the different effects that the Royal Family’s BoD membership have in such countries. This study’s results suggest that independent members of SA’s Royal Family on the BoD have some influence on firm performance in both the short and long term. Thus, policymakers should encourage the members of SA’s Royal Family to become more involved in firms’ BoDs.

This study offers guidance for further investigation of royal family members in the region or in other monarchy countries. It will be interesting to compare these results. The study suggests that royal family members on the board have a partial influence on firm performance, especially the independent ones. Thus, the policymakers should encourage more involvement of independent royal family members on the board.

Foreign and minority investors, who invest in SA’s publicly listed firms, should note that when independent members of SA’s Royal Family are on the BoD their investment will benefit from the reduced risks and uncertainty.

To the best of the author’s knowledge, this is the first study undertaken to investigate empirically the influence a royal family’s presence on the board of directors has on firm performance. This study is based on both theories, namely the agency theory and resource dependence theory.

The purpose of this study is to investigate how board characteristics impact the governance, environmental and ethics disclosure. Board characteristics such as board size, gender diversity, board independence, CEO/chair duality and board meeting are included.

This study is based on a sample of 82 companies listed in the SBF120 between 2012 and 2017. A number of econometric techniques are used such as generalized least squares to test the panel regressions.

Board independence, board gender diversity and board meetings have a positive and significant influence on governance, environmental and ethics disclosure. Board size is positively and significantly associated only with corporate environmental disclosure. The adoption of Global Reporting Initiatives (GRI, G4) has not affected or biased the corporate governance (CG), environmental and ethics disclosure.

This study adds to the literature on management reporting behavior and ethics and contributes to the extant CG literature by offering new evidence on the disclosure of good CG practices as well as environmental and ethics behavior. This study offers new insights about the potential influence of board characteristics on such specific disclosure practices focusing “during the optional period of GRI4 and after their mandatory adoption”.

Management writings in the Middle East region are scarce and scattered. This is due to the lack of doctorate programmes offered by educational institutions, the weak links between academia and the business world, limited formal and informal networks, the lack of status given to the field of management by national bodies and the lack of a publication culture. A bibliography of management‐related writings in the Middle East is presented, which includes other functional areas such as marketing, finance and accounting. It aims to draw the students' attention to a variety of sources. In compiling the bibliography a review of the literature in Arabic, English and Turkish was undertaken, followed by a survey of the top officials of academic institutions offering management/commerce, business administration degree programmes in the region.

The purpose of this paper is to provide a critical, historical, and legal account and analysis of how money, an inexorable lubricant of all economies, evolved from metallic origins to acceptance in paper form in Muslim traditions.

This paper underlines flaws, points of objections, corollaries and counter-points, and it ends with a thematic discussion on the way forward for Muslim nations with respect to various political and regulatory implications for implementations of potential paper money alternatives

After undergoing experimentation and customary use of various objects as money (such as sea shells, gold, silver, stones, tobacco, etc.), the world has finally settled down by embracing paper money as an official medium of exchange.

Paper money also endured many financial crises and initial oppositions to its premise. From an Islamic standpoint, paper money poses certain flaws and limitations that can make it unacceptable from legal perspectives.

This paper investigates the performance of locally focused equity mutual funds (LFEFs) in Saudi Arabia as compared with the performance of benchmark funds. More specifically, the focal question pertains to whether Shariah-compliant mutual funds (SMFs) and conventional mutual funds (CMFs) outperform their respective benchmarks. Undertaken in the context of Saudi Arabia's economic planning under Vision 2030, the study offers a foundation for determining whether and the extent to which Shariah-compliant investment strategies are competitive—a matter of considerable importance across 57 Muslim countries.

The Carhart four-factor model is applied to a sample of 39 Saudi Arabian mutual funds (MFs) using the monthly net asset value (NAV) per share. The sample period, April 2007 to October 2016, is considered in its entirety and as three sub-periods, i.e. low-, medium- and high-volatility.

The results show that the locally focused equity mutual funds (LFEFs) significantly outperformed their benchmark, i.e. the Tadawul All Share Index (TASI), during the full sample period and the low-volatility period. According to the empirical comparison, the CMFs also outperformed their TASI benchmark for the full sample period and the low-volatility period. However, the SMFs neither outperformed nor underperformed their S&P Saudi Arabia Domestic Shariah Index benchmark. That is, for each of the SMFs included in the sample, the Jensen's alpha was insignificant for both the full sample and all three volatility sub-periods.

In this paper, the four-factor model is used in the context of a single country. The results, therefore, may not be generalizable to the multi-country level in the Gulf Council Cooperation (GCC) region given differences between the member countries in terms of financial structure and economic focus.

The results reported constitute a useful guide for policymakers and faith-based-sensitive investors concerned about the Shariah compliancy of their portfolios given that there is very little difference between how CMFs and SMFs performed in the focal period. This research can be extended to include other Islamic countries in the GCC region as a basis for identifying optimal investment vehicles, i.e. those most likely to produce high returns at low risk.

The work reported in this paper is original and constitutes a valuable asset for ethnoreligious-sensitive investors. The research has not been published in any capacity and is not under consideration for publication elsewhere.

The purpose of this study is to investigate the influence of corporate governance mechanisms on Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) governance disclosure in Islamic Banks.

To test the research hypotheses, the authors created a comprehensive AAOIFI governance disclosure index and used regression analysis for a sample of Islamic banks for the financial years within the period 2013-2015.

The authors found that audit committee size is the main determinant of the AAOIFI governance disclosure.

This study has a number of limitations that could be taken as avenues for a future study such as, the study used the six variables of CG and the four variables of firm characteristics, based on available data. This research is limited to just Islamic banks.

The research contributes to Islamic accounting literature by identifying the driver for the AAOIFI governance disclosure for Islamic banks that mandatorily adopt AAOIFI standards.

Affordable housing provision is one of the visions of the Kingdom of Saudi Arabia (KSA), as highlighted in Vision 2030. For about 21 months now, the coronavirus disease 2019 (COVID-19) pandemic has ravaged the world and has increased the level of economic crisis and financial uncertainty to achieve planned projects. Studies investigating the reality of how the COVID-19 pandemic may streamline the chances of achieving affordable housing for all in 2030 are scarce. Thus, this study examined the relevance of affordable housing, the perceived impact of COVID-19 on affordable housing and proffered measures to promote affordable housing finance in Vision 2030.

Medina, Riyadh and Al Qassim were the participants' cities engaged via panel interviews and supported by existing relevant Vision 2030 documents. The Delphi method was adopted to explore the government officials, financial operators (bankers), academicians and employees' opinions, and the analysed data presented in themes.

Findings show that SA Vision 2030 blueprint expresses an exemplary country in all ramifications, including affordable housing finance for the citizens. Findings reveal that the COVID-19 pandemic threatens SA affordable housing finance Vision 2030. The increased housing shortage, high construction housing cost, increased foreclosures, increased eviction, possible homelessness, financial instability and vulnerability emerged as the perceived impact of COVID-19 on affordable housing finance in Vision 2030. Refinancing housing loans to boost Vision 2030, forbearance to promote Vision 2030, improve payment relief, among others, emerged as measures to promote affordable housing in the post-COVID-19 era.

The research only identified the possible negative impacts of the COVID-19 pandemic on affordable housing finance in Vision 2030 and proffered policy solutions from the engaged participants' perspective. Also, the study covered three cities (Medina, Riyadh and Al Qassim). The suggestions that will emerge from this research may be adopted to address other sectors captured in Vision 2030 that are critical and hit by the ravaging pandemic.

Measures such as refinancing mortgages and strengthening government housing agencies will promote affordable housing for Vision 2030 if the relevant policymakers and mortgage institutions are well implemented.

This research identified the perceived early threats from the COVID-19 pandemic that could affect affordable housing transformation in Vision 2030 from the participants' perspective. Studies regarding COVID-19 and affordable housing in Vision 2030 are very few.