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This paper aims to study the effects of various compatibilisers (maleic anhydride (MAH), methyl methacrylate/butyl acrylate emulsion lattice, and adhesion system (HRH)) on properties of carbon black (CB) filled with natural rubber (NR)/styrene-butadiene rubber (SBR)/ nitrile butadiene rubber (NBR) blends). A series of NR/SBR/NBR blends at a 30/30/40 blend ratio reinforced with 45 phr of CB was prepared using the master-batch method.

The tensile properties such as the tensile strength, stress at 100, 200 and 300% elongations, and elongation at break (EB)% were studied. Additionally, the morphological properties of compatibilised and uncompatibilised composites were compared to determine the optimal compatibiliser content.

The influence of compatibilisers appeared on all the properties studied. The properties of the blends compatibilised with prepared emulsion are very distinct from those of blends compatibilised with MAH and adhesion systems.

Interactions among the different components of blends at the interfaces have a high impact on the interfacial properties of the rubber blend.

Compatibilisers significantly improve the physicomechanical properties of the resulting composites with the loading of investigated compatibilisers because of the uniform dispersion of CB in the rubber matrix.

Using blends in the rubber industry leads to high-efficiency production of low-cost products.

The rubber blending has a significant positive effect on a wide range of applications such as structural applications, aerospace, military, packaging, tires and biomedical. Hence, improving the compatibility of blends will make new materials suitable for new applications.

This study aims to present an efficient and reliable graphene nanoplatelets (GNPs)-based temperature sensor.

A high-quality dispersion of GNPs was dropped by casting method on platinum electrodes deposited on a polyethylene terephthalate (PET) substrate. The GNPs were characterized by scanning electron microscope, Raman spectroscopy and X-ray diffraction spectra to ensure its purity and quality. The temperature sensing behavior of the fabricated sensor was examined by subjecting it to different temperatures, range from room temperature (RT) to 150 °C.

Excellent resistance linearity with temperature change was achieved. Temperature coefficient of resistance of the fabricated sensor was calculated as 1.4 × 10^–3°C. The sensor also showed excellent repeatability and stability for the measured temperature range. Good response and recovery times were evaluated at all the measured temperatures. With measuring the sensor response, the ambient temperature can be determined.

The present work presents a new simply and low cost fabricated temperature sensor based on GNPs working at a wide temperature range.

Recently, various policies have been implemented in Saudi Arabia to reform science teaching at K-12 levels in order to focus on critical thinking, inquiry-based learning, and problem solving. Research is needed to explore the adequacy of teacher preparation programs to determine whether these programs sufficiently prepare Saudi science teachers to teach according to these new reforms. This study explores the challenges that Saudi pre-service science teachers face in these higher education programs. Results indicated that graduates of the programs studied were satisfied with their experiences; however, various concerns were expressed by some pre-service teachers regarding the theory-practice gap between their university coursework and field experiences, and the supervision structures and functions in place for the professional experiences component. Modifications to the teacher preparation programs are suggested in order to address these concerns and to successfully enact reforms in science education in Saudi Arabia.

The purpose of this study is to investigate in depth how an organisation is able to achieve its economic objectives in a situation of institutional complexity through being institutionally dexterous. The study also investigates how this is done through overriding formal controls and concentrating on socio-political and communal-based controls.

Theoretically, the study draws on the perspectives of institutional complexity and ambidexterity to link higher-order institutions with mundane labour control practices observed at the micro level of the case company. Methodologically, the study adopts an interpretive – case study – approach. Empirical data were solicited in an Egyptian village community, where sugar beet farming and processing constitutes the main economic activity underlying its livelihood. Data were collected through a triangulation of interviews, documents and observations.

The study concludes that, especially in socio-political contexts such as Egypt, the organisational environment can better be understood and perceived as institutionally complex situation. To manage such complexity and to effectively meet its economic objectives, the organisation needs to be institutionally dextrous. Thereby, this study presents an inclusive view of management control (MC) which is based not only on rational economic practices, but also on social, religious and political aspects that are central to this institutional environment.

The study contributes to MC and logics literature in a number of respects. It extends the institutional logics debate by illustrating that logics get re-institutionalised by the “place” through its cultural, political and communal identities that filter logics’ complexities to different ends. Further, it extends the cultural political economy of MC by illustrating that MC in socio-political settings is also an operational manifestation of the logics prevailing in the context. These logics produced an informal MC system that dominated the formal known MCs.

This paper aims to examine the value relevance (VR) of accounting information (AI) presented by Egyptian listed non-financial companies. Further, the study investigates the influence of institutional ownership on the value relevance of AI in a developing market, namely, the Egyptian market.

The study uses data from 2014 to 2017 with a total of 248 observations and analyses the data using regression analysis. Data are collected from the nonfinancial companies listed on the Egyptian Stock Exchange.

The authors found that the AI reported by the Egyptian listed non-financial companies is value relevant. Regarding the influence of institutional ownership, it is found to significantly impact the VR of AI reported by the sample companies. This model investigated the effect of corporate size and financial leverage as controlling variables and found that they have an insignificant influence on the VR of AI.

The current study findings enrich the literature by enhancing the understanding regarding institutional owners’ impact on corporate value. Further, bringing evidence from an emerging market can have implications for accounting researchers interested in addressing other emerging markets with similar contextual and institutional environments.

The study aims to investigate the appearance of corporate social and environmental responsibility (CSER) practices in a context where economic, communal and political institutions are highly central and competing with each other.

Theoretically, the study draws upon the institutional logics perspective and the theoretical concepts of logics centrality and compatibility to understand how higher-order institutions interact with mundane CSER practices observed at the case company's micro level. Empirical data were solicited in an Egyptian village community, where fishing, agriculture and especially salt production constitute the main economic activities underlying its livelihood. A combination of interviews, informal conversations, observations and documents solicits the required data.

Thereby, this study presents an inclusive view of CSER as practiced in developing countries, which is based not only on rational economic perspectives – as is the case in developed and stabilised contexts – but also on social, familial and political aspects that are central to the present complex institutional environment.

The reported findings in this study highlight the role of non-economic (societal) logics in understating CSER in African developing nations.

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

The purpose of this study is to examine the impact of competing logics on the implementation of risk-based management controls (RBMC) by providing evidence of resistance due to competing logics. Moreover, the study proposes solutions to logic contestation. These solutions may help the company override logic complexity.

This study draws upon the theory of institutional logics. It adopts an interpretative qualitative research approach and uses the case study method. Data were collected from one of the biggest private sector insurance companies in Egypt through a triangulation of interviews, observations and documents.

We found that internalised and institutionalised roles and structures – represented by the incumbent corporate and community-related sets of logics – compete and disrupt the emerging enterprise risk management and RBMCs. The newly imposed RBMCs produced heterogenic practices that changed the means of controls at the case company. However, this change was faced by resistance from local employees, as it represented a challenge to the prevailing cultural symbols and norms in their traditional work environment.

This study contributes to the literature by offering new evidence on resistance to Western risk-based management control projects applied in emerging markets. Moreover, it extends the cultural political economy of management accounting and control by illustrating that management accounting in emerging markets is also an operational manifestation of culture, community and location.

This study aims to examine the impact of Covid-19 on transforming accountability, corporate social responsibility (CSR) and office operation and control. This paper explains how unleashing the rationality of health and safety along with internal CSR made the transformation to telework successfully operable in a periphery of a western multinational corporation.

The study draws upon the theories of governmentality and social accountability. It adopts an interpretative qualitative research approach and uses the case study method. Data were collected from one of the biggest private sector telecommunication companies in Egypt.

This study finds that Covid-19 and its related health and safety discourse represented a good rationale for the western home office to accelerate the initiation of its office transformation plan to reach full working from home policy in a less developed country peripheral subsidiary. Under the guise of CSR, the company spent a large budget to make this transformation quickly operable, while its Egyptian subsidiary is financially distressed. Moreover, the company achieved its objectives from this new rationality as employees currently prefer the telework mode which reduces the company costs in the long run.

The study provides practitioners with evidence and practicable knowledge regarding the impact of Covid-19 on office reconfiguration and the ways used to achieve this in the Egyptian telecommunication sector.

The current study extends the governmentality literature by illustrating that transformation to telework in emerging markets is an operational manifestation of cost reduction and efficiency rationality under the guise of CSR. Moreover, it extends the office transformation literature by bringing early evidence regarding office transition plans during COVID-19 in an emerging market.

This study aims to investigate the institutional changes brought about by the COVID-19 pandemic on the Bahraini insurance sector. This study also examines how those changes affected the risk management practices.

This study deploys a qualitative methodology with a case study design. The data are collected from multiple sources such as semi-structured interviews, documents and website analyses.

The COVID-19 pandemic has resulted in an institutional change in the Bahraini insurance sector. Pre-COVID-19, the professional logic was the dominant institutional logic. Then, the COVID-19 pandemic and its related uncertainties made the economic logic the most dominant logic. Accordingly, risk officers are currently responding to the crisis by being more risk-averse than risk managers. This study presents an inclusive institutional understanding of risk management as informed by the professional logic and socio-political and economic logics.

This study has implications for regulators and insurance customers by giving a snapshot of how insurers’ risk officers respond to the COVID-19 pandemic, which can help envisage their plans and actions.

This study contributes to risk management and institutional logics literature by illustrating how changes in risk management practices in emerging markets are an operational manifestation of sustaining profits and maintaining the positions of risk officers. This extends the risk management literature by bringing early evidence from an emerging market regarding risk officers’ behaviours and control plans during the COVID-19 pandemic. Moreover, this study extends the institutional logics literature by exploring the micro-level impacts of logics in an emerging insurance market.