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Publication date: 7 October 2015

Md Nuruzzaman

The objective of this study is to investigate how country risk, different political actions from the government and bureaucratic behavior influence the activities in industry…

Abstract

The objective of this study is to investigate how country risk, different political actions from the government and bureaucratic behavior influence the activities in industry supply chains (SCs) in emerging markets. The main objective of this study is to investigate the influence of these external stakeholders’ elements to the demand-side and supply-side drivers and barriers for improving competitiveness of Ready-Made Garment (RMG) industry in the way of analyzing supply chain. Considering the phenomenon of recent change in the RMG business environment and the competitiveness issues this study uses the principles of stakeholder and resource dependence theory and aims to find out some factors which influence to make an efficient supply chain for improving competitiveness. The RMG industry of Bangladesh is the case application of this study. Following a positivist paradigm, this study adopts a two phase sequential mixed-method research design consisting of qualitative and quantitative approaches. A tentative research model is developed first based on extensive literature review. Qualitative field study is then carried out to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. A survey is carried out with sample of top and middle level executives of different garment companies of Dhaka city in Bangladesh and the collected quantitative data are analyzed by partial least square-based structural equation modeling. The findings support eight hypotheses. From the analysis the external stakeholders’ elements like bureaucratic behavior and country risk have significant influence to the barriers. From the internal stakeholders’ point of view the manufacturers’ and buyers’ drivers have significant influence on the competitiveness. Therefore, stakeholders need to take proper action to reduce the barriers and increase the drivers, as the drivers have positive influence to improve competitiveness.

This study has both theoretical and practical contributions. This study represents an important contribution to the theory by integrating two theoretical perceptions to identify factors of the RMG industry’s SC that affect the competitiveness of the RMG industry. This research study contributes to the understanding of both external and internal stakeholders of national and international perspectives in the RMG (textile and clothing) business. It combines the insights of stakeholder and resource dependence theories along with the concept of the SC in improving effectiveness. In a practical sense, this study certainly contributes to the Bangladeshi RMG industry. In accordance with the desire of the RMG manufacturers, the research has shown that some influential constructs of the RMG industry’s SC affect the competitiveness of the RMG industry. The outcome of the study is useful for various stakeholders of the Bangladeshi RMG industry sector ranging from the government to various private organizations. The applications of this study are extendable through further adaptation in other industries and various geographic contexts.

Details

Sustaining Competitive Advantage Via Business Intelligence, Knowledge Management, and System Dynamics
Type: Book
ISBN: 978-1-78441-764-2

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Article
Publication date: 8 February 2021

Ebtsam Abdelmowla Ahmed, Galal Elgemeie and Kawther Abd-Elzaher Ahmed

This study aims to represent a successful simple method for the synthesis of some novel dyes based on thiazole derivatives and their applications in textile printing.

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Abstract

Purpose

This study aims to represent a successful simple method for the synthesis of some novel dyes based on thiazole derivatives and their applications in textile printing.

Design/methodology/approach

2-(benzo[d]thiazol-2-ylmethyl)thiazol-4(5H)-one compound is prepared by convention heating and microwave technique then used as a coupling agent, which reacts with different diazonium Salt to form diazo dyes.

Findings

The synthesized diazo dyes are confirmed via spectral data (IR,1H-NMR, 13C-NMR and Mass spectra). The dyes are used to print polyester fabric. The obtained results clarified that the prints have good color strength, brilliant color and highly durable antibacterial activity.

Originality/value

The authors designed efficient synthesis for some novel thiazolone dyes. The novel procedure features short-reaction time, very good yields and a simple workup. The authors studied the antibacterial activity and their application in printing polyester fabrics.

Details

Pigment & Resin Technology, vol. 51 no. 1
Type: Research Article
ISSN: 0369-9420

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Article
Publication date: 7 May 2019

Essia Ries Ahmed, Md Aminul Islam, Tariq Tawfeeq Yousif Alabdullah and Azlan Bin Amran

This paper aims to investigate the influence of the determinants (pricing, type of structure, Shariah auditing, Shariah risk and Shariah documentation) and the sukuk legitimacy…

1296

Abstract

Purpose

This paper aims to investigate the influence of the determinants (pricing, type of structure, Shariah auditing, Shariah risk and Shariah documentation) and the sukuk legitimacy among Islamic financial institutions using a qualitative approach. The paper further explained the significance of the determinants on legitimacy, evaluated the relationship between sukuk characteristics and sukuk legitimacy and examined the moderating effect of Shariah Supervisory Board (SSB) on the relationship.

Design/methodology/approach

The study used a purposive sampling technique to select the target respondents required for the survey (semi-structured interview). This technique is applied by selecting members of SSBs among Islamic financial institutions. A total number of ten members are selected as the sample size for the study based on their experience and basic knowledge of Fiqh Al-Mua’malat and its application in Islamic financial institutions.

Findings

The findings revealed that the determinants have a significant impact on the sukuk legitimacy, meaning that there is a positive and significant relationship between the determinants and the sukuk legitimacy. In addition, this study indicates the empirical evidence of the moderating effect of SSB on the relationship between the determinants and the sukuk legitimacy.

Practical implications

This study has added to the literature by examining the determinants of sukuk legitimacy while evaluating the moderating effect of SSB on the relationship. Besides, this might add benefits to the numerous Islamic financial institutions relating to the amendment of its regulatory frameworks with the view to pushing the sukuk market investors to move toward asset-backed structure. In addition, the SSB in central banks must also focus its attention regarding the sukuk legitimacy and its application among the various Islamic financial institutions.

Originality/value

This study has added a new discussion to the body of knowledge, i.e. examining the sukuk legitimacy and its relationship with sukuk determinants; hence, an approach that is not widely discussed in the previous studies. Furthermore, conducting such research in the field of Islamic finance provides novelty in the literature among both emerging and developed economies including Malaysia. This is because to the best knowledge of the researchers, there was no empirical study (within the literature) that combined these variables and evaluated their empirical significance. Accordingly, this would enlighten the Islamic Ummah and propel the society’s intensity toward contributing to knowledge and might further provide clarification on the determinants and the sukuk legitimacy to prospective scholars, precisely on the moderating effect of SSB on the relationship between determinants and legitimacy of sukuk.

Details

Journal of Islamic Accounting and Business Research, vol. 10 no. 3
Type: Research Article
ISSN: 1759-0817

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Article
Publication date: 6 February 2017

Ahmed H. Ahmed, Bruce M. Burton and Theresa M. Dunne

The purpose of this paper is to provide exploratory evidence about the use of the internet for disclosure purposes by non-financial companies listed on the Egyptian Exchange – and…

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Abstract

Purpose

The purpose of this paper is to provide exploratory evidence about the use of the internet for disclosure purposes by non-financial companies listed on the Egyptian Exchange – and influences thereon – at two points in time: 2010 and 2011. Selection of these periods permits direct investigation of the extent to which the disruption caused by the popular uprising in early 2011 impacted on practice.

Design/methodology/approach

The sample comprises all of the 172 non-financial listed companies at the end of 2010. A disclosure index was developed to evaluate the content of the investigated websites in 2010 and 2011. Univariate and multivariate analysis is used to examine the cross-sectional determinants of disclosure both in total and in terms of three specific content categories.

Findings

The study reveals that 40.7 and 42.7 per cent of the sample companies provided some form of financial information via their websites in 2010 and 2011, respectively (i.e. pre and post the Spring 2011 political revolution). The results of the multivariate analysis indicate consistency across the two years in terms of total score determinants, but some variation in the disaggregated evidence.

Originality/value

This study indicates that Egyptian firms have started embracing the power of the internet as a disclosure channel, but the extent of these practices is still limited, with great variations evident amongst the sampled companies in this regard. Encouragingly, the disruption caused by the political upheaval in 2011 appears not to have caused reduction in the propensity to provide online disclosures.

Details

Journal of Accounting in Emerging Economies, vol. 7 no. 1
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 2 October 2017

Ahmed H. Ahmed and Khaled Hussainey

The study aims to compare the level of accounting conservatism amongst the sample companies prior to the 2011 uprising and after that uprising. The study proceeds further to…

938

Abstract

Purpose

The study aims to compare the level of accounting conservatism amongst the sample companies prior to the 2011 uprising and after that uprising. The study proceeds further to examine the association between accounting conservatism and the level of leverage and profitability of the sample companies covering the same period.

Design/methodology/approach

First, a review of the extant literature on accounting conservatism is undertaken. Second, the sample comprises all the non-financial companies listed on the Egyptian Exchange. Accounting conservatism is measured using the market-to-book (MTB) ratio, which is one of the most widely used proxies for determining the extent of accounting conservatism in prior literature. The two-sample t-test has been used to compare the level of accounting conservatism six years prior to the 2011 uprising and four years following that uprising. Univariate and multivariate analyses have been used to examine the association between some firm characteristics and the level of accounting conservatism amongst the sample companies at the two investigated periods.

Findings

The evidence implies that the sample companies are actually engaging in less-conservative accounting policies following the uprising. The results also reveal that data for the first period seems to have greater variations in the first period than in the second period, as can be seen from the values of the standard deviation. The multivariate analysis reported a significant positive relationship between only size and the level of accounting conservatism at both periods.

Research limitations/implications

This study adds Egyptian evidence with respect to the directions of accounting conservatism throughout crisis periods, as the majority of prior studies focus on countries with developed capital markets. In addition, the absence of any specific evidence concerning the direction of accounting conservatism during crisis periods will lead to naïve investors misinterpreting earnings figures and not realising the actual value of their shares.

Practical implications

The results reported in this study may encourage those investors to seek out extensive, widely-sourced information regarding investee firms before deciding whether to hold or sell their holdings. Furthermore, the results presented in this paper should therefore be of interest to regulators and standard-setters charged with developing accounting standards to improve the quality of accounting information.

Originality/value

To the best of authors’ knowledge, this is the first and most recent study that examines the level of accounting conservatism amongst non-financial companies in a developing country like Egypt.

Details

Journal of Financial Reporting and Accounting, vol. 15 no. 3
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 30 March 2022

Ahmed Hassan Ahmed, Mohamed Elmaghrabi, Bruce Burton and Theresa Dunne

The purpose of this study is to provide a detailed descriptive account and analysis of corporate internet reporting (CIR) practices among non-financial companies listed on the…

302

Abstract

Purpose

The purpose of this study is to provide a detailed descriptive account and analysis of corporate internet reporting (CIR) practices among non-financial companies listed on the Egyptian Exchange (EGX) at two points in time – December 2010 (pre) and December 2013 (peri) political and social unrest in Egypt.

Design/methodology/approach

The study developed a disclosure index to determine the extent of CIR practices among all non-financial companies listed on the EGX in December 2010 and December 2013. The study uses ordinary least squares (OLS) regressions and isometric log-ratio transformations for compositional independent variables to empirically examine the factors affecting CIR in Egypt using a modern institutional theory lens.

Findings

The findings of this investigation suggest that listed companies in Egypt have started embracing the power of the internet as a disclosure channel, but the extent of these practices increased significantly over the investigated period, with great variations evident among the sampled companies in this regard. Such variations were chiefly dependent on the changing institutional actors over the two time frames. Additionally, the findings show that the time factor is particularly important for a given institutional field to induce a sufficient diffusion of corporate practices, especially in periods with drastic institutional change.

Practical implications

The evidence presented reflects the voluntary nature of CIR practices and the absence of a reinforced regulatory framework for organizing and monitoring such practices, with companies having discretion in terms of the amount and type of information disclosed via their websites. The results should, therefore, provide useful guidelines for regulators and standard-setters in identifying best practices, which, in turn, should allow CIR practices to become more consistent, making them easier to monitor and govern.

Originality/value

To the best of the authors’ knowledge, this is the first study that examines CIR practices at two points in time using a comprehensive disclosure index and a modern institutional theory lens.

Details

International Journal of Organizational Analysis, vol. 31 no. 6
Type: Research Article
ISSN: 1934-8835

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Article
Publication date: 12 November 2018

Ahmed H. Ahmed, Ghassan H. Mardini, Bruce M. Burton and Theresa M. Dunne

The purpose of this paper is to explore the views of 18 users and preparers regarding the corporate internet reporting (CIR) practices of companies listed on the Egyptian Stock…

635

Abstract

Purpose

The purpose of this paper is to explore the views of 18 users and preparers regarding the corporate internet reporting (CIR) practices of companies listed on the Egyptian Stock Exchange (EGX).

Design/methodology/approach

A decision-usefulness theoretical framework is used as a lens for the study, in order to shed light on: internet infrastructure and its use for disclosure purposes in Egypt; the benefits of and trends in practices relating to CIR in Egypt; how the information presented accords with the qualitative characteristics of “usefulness” set out in the IASB’s conceptual framework of 2010; and the potential economic consequences of CIR.

Findings

The results indicate reasonable satisfaction with internet infrastructure in Egypt. The interviewees are intensive users of the internet, including accessing electronic sources of corporate information, but the perception remains of hard copy financial reports as the most important source of disclosure. With the exception of verifiability, the majority of respondents viewed CIR as having a (potentially) positive impact on the qualitative characteristics of accounting information as set out in the IASB framework.

Research limitations/implications

The use of the interview method is subject to some limitations. These include: the perceived lack of anonymity, which may restrict the extent to which participants speak honestly or openly about the topic being investigated; the non-standardisation of responses – which can result in the inability to make systematic generalisations; and interviewees’ perceptions being influenced by events which have taken place prior to the discussion.

Practical implications

This research provides substantive insights for policy makers about the current attitudes of interested parties concerning CIR in Egypt.

Originality/value

This study contributes to our knowledge in a number of ways, as it provides up-to-date evidence of interested parties’ views concerning CIR practices and it indicates how CIR has affected the quality of financial information disclosure practices. Moreover, this study extends prior research on the use of the internet as a disclosure channel by considering a different empirical site, namely Egypt, and also by adopting a different theoretical framework.

Details

Journal of Applied Accounting Research, vol. 19 no. 4
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 13 March 2017

Sanaa Yahia, Souhila Benomar, Faiza Dehiba, Amine Allaoui, Natalia Guillen, Maria Jesús Rodriguez-Yoldi, Jesús Osada and Ahmed Boualga

The purpose of this study was to determine the effects of chickpea (Cicer arietinum) protein hydrolysates prepared at two degrees of hydrolysis (DH) on lipoprotein profile and on…

236

Abstract

Purpose

The purpose of this study was to determine the effects of chickpea (Cicer arietinum) protein hydrolysates prepared at two degrees of hydrolysis (DH) on lipoprotein profile and on oxidant status in cholesterol-fed rats.

Design/methodology/approach

Eighteen male Wistar rats (220 ± 10 g) were divided into three groups and fed for 30 days a diet containing 20 per cent casein supplemented with 1 per cent cholesterol and 0.5 per cent cholic acid. During the experimentation, the first and the second groups received daily by gavage 250 mg of chickpea protein hydrolysates/rat at DH = 8 per cent (CPH8) and DH = 17 per cent (CPH17), respectively. The third group, named control group (CG), received water under the same conditions.

Findings

Serum total cholesterol concentrations were reduced in CPH8 (p < 0.0073) and CPH17 (p < 0.0004) groups versus CG. This reduction corresponded to a lower very-low-density lipoprotein (VLDL)-cholesterol (p < 0,0019). CPH17 reduced low-density lipoprotein- and high-density lipoprotein (HDL)-cholesterol (p < 0.0001) but increased apolipoprotein A4 (p < 0.002) concentrations and lecithin-cholesterol acyltransferase activity (p < 0.0001). APOA1 remained unchanged in the treated groups. Liver total and esterified cholesterol contents were twofold lower in both treated groups versus CG. CPH8 increased triacylglycerols and phospholipids (p < 0.0001) contents, while CPH17 decreased those of unesterified cholesterol (p < 0.0016). Compared with CG, CPH8 and CPH17 reduced serum (p < 0.0001) and lipoprotein hydroperoxides by stimulating paraoxonase activity (p < 0.0001). However, only CPH17 treatment reduced serum, VLDL- and HDL-malondialdehyde contents and improved glutathione peroxidase activity (p < 0.061).

Originality/value

Thus, chickpea protein hydrolysates and especially hydrolysed at DH = 17 per cent may have a great potential for use as a nutraceutical to reduce hypercholesterolaemia and, by consequence, oxidative stress. Therefore, the degree of enzymatic hydrolysis has a significant influence on the production of potent bioactive peptides.

Details

Nutrition & Food Science, vol. 47 no. 2
Type: Research Article
ISSN: 0034-6659

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Article
Publication date: 20 August 2024

Imran Shabir Chuhan, Jing Li, Muhammad Shafiq Ahmed, Muhammad Ashfaq Jamil and Ahsan Ejaz

The main purpose of this study is to analyze the heat transfer phenomena in a dynamically bulging enclosure filled with Cu-water nanofluid. This study examines the convective heat…

16

Abstract

Purpose

The main purpose of this study is to analyze the heat transfer phenomena in a dynamically bulging enclosure filled with Cu-water nanofluid. This study examines the convective heat transfer process induced by a bulging area considered a heat source, with the enclosure's side walls having a low temperature and top and bottom walls being treated as adiabatic. Various factors, such as the Rayleigh number (Ra), nanoparticle volume fraction, Darcy effects, Hartmann number (Ha) and effects of magnetic inclination, are analyzed for their impact on the flow behavior and temperature distribution.

Design/methodology/approach

The finite element method (FEM) is employed for simulating variations in flow and temperature after validating the results. Solving the non-linear partial differential equations while incorporating the modified Darcy number (10−3Da ≤ 10−1), Ra (103Ra ≤ 105) and Ha (0 ≤ Ha ≤ 100) as the dimensionless operational parameters.

Findings

This study demonstrates that in enclosures with dynamically positioned bulges filled with Cu-water nanofluid, heat transfer is significantly influenced by the bulge location and nanoparticle volume fraction, which alter flow and heat patterns. The varying impact of magnetic fields on heat transfer depends on the Rayleigh and Has.

Practical implications

The geometry configurations employed in this research have broad applications in various engineering disciplines, including heat exchangers, energy storage, biomedical systems and food processing.

Originality/value

This research provides insights into how different shapes of the heated bulging area impact the hydromagnetic convection of Cu-water nanofluid flow in a dynamically bulging-shaped porous system, encompassing curved surfaces and various multi-physical conditions.

Details

Multidiscipline Modeling in Materials and Structures, vol. 20 no. 6
Type: Research Article
ISSN: 1573-6105

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Article
Publication date: 6 March 2017

Harijono Djojodihardjo, Riyadh Ibraheem Ahmed, Abd Rahim Abu Talib and Azmin Shakrine Mohd Rafie

The purpose of this paper is to reformulate the governing equations incorporating major variables and parameters for the design a Micro Air Vehicle (MAV), to meet the desired…

283

Abstract

Purpose

The purpose of this paper is to reformulate the governing equations incorporating major variables and parameters for the design a Micro Air Vehicle (MAV), to meet the desired mission and design requirements.

Design/methodology/approach

Mathematical models for various spherical and cylindrical Coandă MAV configurations were rederived from first principles, and the performance measures were defined. To verify the theoretical prediction to a certain extent, a computational fluid dynamic (CFD) simulation for a Coandă MAV generic models was performed.

Findings

The major variables and parameters of Coandă MAV have been formulated into practical guidelines, which relate the lift (or thrust) produced for certain input variables, particularly the Coandă MAV jet momentum coefficient. The influences of the geometrical parameters are elaborated.

Research limitations/implications

The present analysis on Coandă jet-configured MAV is focused on the lift generation due to the Coandă jet effect through a meticulous analysis. The effects of viscosity, the Coandă jet thickness, the radius of curvature of the surface and the stability of Coandă jet are not considered and will be the subject of the following work.

Practical implications

The results obtained can be used for sizing in the preliminary design of Coandă MAVs.

Originality/value

Physical and mathematical models were developed which can describe the physical phenomena of the flow field near the Coandă MAV surfaces influenced by Coandă jet sheets and for obtaining a relationship between relevant variables and parameters to the lift of practical interest.

Details

Aircraft Engineering and Aerospace Technology, vol. 89 no. 2
Type: Research Article
ISSN: 1748-8842

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