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The purpose of this paper is to develop a method for evaluating the sustainable performance of corporate boards using the balanced scorecard approach. Also, the paper aims to determine the need and relevance of the proposed method in the evaluation process by testing the differences in the relative importance of the proposed method measures on a sample of the Egyptian manufacturing companies.

Data were collected using a questionnaire list and personal interviews with three different population samples: board members, managers of manufacturing companies and financial analysts in brokerage firms. The Wilcoxon signed rank test was used to test the degree of approval on the related questions, and the Kruskal–Wallis test was used to test the differences among the responses of the three samples.

The results of the statistical analysis indicate that there is a need for companies to have an effective tool to evaluate the board performance, and that the proposed method is a suitable tool for the evaluation. Also, the results indicate that there are differences in the relative importance of the performance measures among the three samples.

The exploratory study focused on a sample of manufacturing companies only. Accordingly, service companies and financial institutions are outside the scope of this research. There was difficulty in accessing a sample of shareholders; instead, this sample was replaced by a group of financial analysts in brokerage firms.

The proposed method adds to the performance evaluation literature with regard to measuring and evaluating the performance of boards. The study provides an empirical evidence of the need to use the balanced scorecard in the board evaluation and its relevance for the evaluation process. It provides a short guide to the most important performance measures to be used in the evaluation process of the company’s board of directors.

Few studies have focused on evaluating the performance of the board of directors using the balanced scorecard. This study is an important attempt to evaluate the sustainable performance of the board of directors using the balanced scorecard by taking into consideration the corporate social responsibility perspective. The proposed board’s balanced scorecard provides a useful tool to evaluate the performance of boards using objective, specific and clear measures.

The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry, biology, math, geology, astronomy and engineering. The paper highlights the struggles and successes of these scientists, as well as the cultural, social and political factors that influenced their lives and work. The aim is to inspire young people to pursue careers in science and make their own contributions to society by presenting these scientists as role models for hard work and dedication. Ultimately, the paper seeks to promote the importance of science and its impact on society.

The purpose of this review is to present the scientific biographies of Egypt's most distinguished scientists, primarily in the field of Natural Sciences, in a balanced and comprehensive manner. The work is objective, honest and abstract, avoiding any bias or exaggeration. The author provides a clear and concise methodology, including a brief introduction to the scientist and their field of study, an explanation of their major contributions, the impact of their work on society, any challenges or obstacles faced during their career and their lasting legacy. The aim is to showcase the important achievements of these scientists, their impact on their respective fields and to inspire future generations to pursue scientific careers.

The group of outstanding scientists in 20th century Egypt were shaped by various factors, including familial upbringing, education, society, political and cultural atmosphere and state support for scientific research. These scientists made significant contributions to various academic disciplines, including medicine, physics, chemistry, biology, mathematics and engineering. Their impact on their communities and cultures has received international acclaim, making them role models for future generations of scientists and researchers. The history of these scientists highlights the importance of educational investments and supporting scientific research to foster innovation and social progress. The encyclopedia serves as a useful tool for students, instructors and education professionals, preserving Egypt's scientific heritage and honouring the scientists' outstanding accomplishments.

The encyclopedia preserves Egypt's scientific heritage, which has been overlooked for political or other reasons. It is a useful tool for a variety of readers, including students, instructors and education professionals, and it offers insights into universally relevant scientific success factors as well as scientific research methodologies. The encyclopedia honours the outstanding scientific accomplishments of Egyptian researchers and their contributions to the world's scientific community.

The practical implications of this paper are several. First, it highlights the importance of education, family upbringing and societal support for scientific research in fostering innovation and social progress. Second, it underscores the need for continued funding and support for scientific research to maintain and build upon the accomplishments of past generations of scientists. Third, it encourages young people to pursue scientific careers and make their own contributions to society. Fourth, it preserves the scientific heritage of Egypt and honors the contributions of its outstanding scientists. Finally, it serves as a useful tool for students, instructors and education professionals seeking to understand the factors underlying scientific success and research methodologies.

The social implications of the paper include promoting national pride and cultural identity, raising awareness of the importance of education and scientific research in driving social progress, inspiring future generations of scientists and researchers, reducing socioeconomic disparities and emphasizing the role of society, politics and culture in shaping scientific researchers' personalities and interests.

The paper's originality/value lies in its comprehensive documentation of the scientific biographies of Egypt's most prominent scientists in the 20th century, providing unique insights into the factors that contributed to their development and their impact across various academic disciplines. It preserves Egypt's scientific heritage and inspires future generations of scientists and researchers through the promotion of educational investments and scientific research. The encyclopedia serves as a useful tool for education professionals seeking to understand scientific success factors and research methodologies, emphasizing the importance of supportive and inclusive environments for scientific development.

This study aims to examine the impact of internet financial reporting (IFR) on companies’ performances as measured by three performance indicators, namely, stock price, stock returns and company value.

A sample of 139 non-financial companies listed in the Egyptian stock exchange is used and classified as 108 IFR companies and 31 non-IFR companies. To test the research hypotheses, an independent t-test and multiple linear regression analyses are used.

The results indicate that there are no significant differences between IFR companies and non-IFR companies for both stock price and stock return variables. Conversely, there is a significant difference between IFR companies and non-IFR companies in the company value variable. These results imply rejecting hypotheses H1 and H4 and accepting the hypothesis of H7 that the presence of IFR has an impact on company value. The multiple regression analyses results indicate a significant relation between the scope of IFR and stock price. Likewise, between the degree of IFR and company value. Both degree and scope of IFR have an insignificant impact on stock return, which infer that applying different performance measures can reveal different conclusions.

This research is a snapshot of IFR limited to a cross-sectional study and could not study the longitudinal data of internet reporting. Second, Marston and Polei (2004) contend that “weights contain an element of subjectivity, which cannot be completely avoided in the composition of such a score” (p. 297) and a variation in the disclosure index can lead to a modification in the results (Kaur and Kaur, 2020). This research applied a weighted index to measure the degree of IFR, which may affect the results and may change it if other indexes are applied. Moreover, the scores of the degree and scope of information disclosure are assumed to be similar every year due to the lack of information regarding the variations in content and presentation in the companies’ websites. Finally, the absence of a complete data set and stock prices for some companies in the sample.

To enhance the quantity and quality of IFR could be implemented through setting regulations and standards to govern IFR practices companies in Egypt. Moreover, the trade-off of the requirement of the Egyptian Financial Supervisory Authority for Egyptian companies make information available online and the secrecy culture profound in the Egyptian society (Ahmed et al., 2015) involve assigning a regulatory body for monitoring the IFR practices to ensure disseminating timely and accurate information that helps investors make rational decisions.

The researchers recommend the suggestion to have an external assurance conducted by external auditors to enhance the accuracy and credibility of the IFR information.

Based on prior literature, no studies in Egypt compare between IFR companies and non-IFR companies concerning stock price and company value as measured by Tobin’s Q. Moreover, few research studies in Egypt covered the degree of IFR disclosure whilst not addressing the impact on the stock price. In addition, no prior study examined the scope of IFR disclosure in Egypt. Therefore, the research findings attribute to literature.

The purpose of the study is to obtain explicit formulas to determine the stability of periodic solutions to the new system and study the extent of the stability of those periodic solutions and the direction of bifurcated periodic solutions. More than that, the authors did a numerical simulation to confirm the results that the authors obtained and presented through numerical analysis are the periodic and stable solutions and when the system returns again to the state of out of control.

The authors studied local bifurcation and verified its occurrence after choosing the delay as a parameter of control in Zhou 2019’s dynamical system with delayed feedback control. The authors investigated the normal form theory and the center manifold theorem.

The occurrence of local Hopf bifurcations at the Zhou's system is verified. By using the normal form theory and the center manifold theorem, the authors obtain the explicit formulas for determining the stability and direction of bifurcated periodic solutions. The theoretical results obtained and the corresponding numerical simulations showed that the chaos phenomenon in the Zhou's system can be controlled using a method of time-delay auto-synchronization.

As the delay increases further, the numerical simulations show that the periodic solution disappears, and the chaos attractor appears again. The obtained results can also be applied to the control and anti-control of chaos phenomena of system (1). There are still abundant and complex dynamical behaviors, and the topological structure of the new system should be completely and thoroughly investigated and exploited.

The purpose of this paper is to model mixed convection in a square cavity included circular cylinders motion using an incompressible smoothed particle hydrodynamics (ISPH) technique.

The problem is solved numerically by using the ISPH method.

The SPH tool shows robust performance to simulate the rigid body motion in the mixed convective flow with heat transfer, and it may apply easily to complicated problems in 2D and 3D problem without difficulties.

The application of the SPH method to mixed convective flow with heat transfer and its potential application easily to complicated 3D problems is original.

This study aims to investigate the impact of audit fees on audit quality, the impact of audit quality on firm value and whether these effects are conditional on audit tenure by bringing evidence from an emerging market.

Different regression techniques are used, such as logistic regression, probit regression, ordinary least squares regression and fixed effects regression. The authors used panel data of 80 nonfinancial Egyptian-listed firms over 2016–2020.

The authors found a significant positive relationship between audit fees and audit quality and a significant positive relationship between audit quality and firm value. Furthermore, the authors found that the positive relationship between audit fees and audit quality is less pronounced for higher audit tenure firms. Finally, the authors also found that the positive relationship between audit quality and firm value is stronger for lower audit tenure firms.

To the best of the authors’ knowledge, this is the first study to bring evidence from an emerging African market about the joint association between audit tenure, audit fees, audit quality and firm value. It provides beneficial insights to regulators regarding the possibility and the benefits of improving audit quality, which is critically needed in contexts with weak governance systems.

The purpose of this paper is to investigate the main organizational factors that contribute to the successful implementation of business process reengineering (BPR) in the Egyptian banking sector. These factors include management commitment, information technology (IT) infrastructure, people management, change readiness, centralization and formalization.

The key organizational enablers were identified through an extensive literature review. Then, statistical analysis was carried out based on data collected, using a questionnaire instrument, from 184 managers employed in 38 banks operating in Egypt.

The results of the study indicate that management commitment, IT infrastructure, people management, change readiness and organizational structure with a low degree of formalization are critical enablers for implementing a successful BPR program within the Egyptian banking sector.

The results may support managers of banks in identifying and assessing the influence of integrating organizational factors that facilitate or hinder the successful implementation of BPR.

Since 2004, the Egyptian banking system has involved in major reform programs and many BPR efforts. Much research effort is required to investigate the BPR projects within the Egyptian banks in order to develop a concrete base of knowledge and understanding of the nature of BPR and factors that support its successful implementation. Moreover, there is an insufficiency of empirical studies regarding the implementation of BPR within the Egyptian service sector. The current study fills this gap by exploring and examining the main organizational factors affecting BPR implementation in a developing country.

This study aims to report the first analytical results obtained on a Graeco-Roman painted textile mummy shroud from the Egyptian Museum of Cairo.

The analytical methodology included the examination by USB digital microscopic, infrared imaging, morphological and microanalysis analysis via the field emission scanning electron microscope with an energy-dispersive X-ray spectrometer. A non-invasive chemical analysis of several points on the shroud’s surface was performed by a portable X-ray fluorescence spectrometer. Further, the molecular analysis of some samples was performed by an attenuated total reflectance-Fourier transform infrared spectroscopy.

The results revealed the application of unusual painting technique as multi-painted layers were applied directly to the textile fabric of the shroud. The analysis of the chromatic palette showed that a mixture of magnetite and carbon black was used to produce the black pigment, while a mixture of lead-based pigment and hematite was used for the red pigment. More, the whitish-blue hue probably was obtained through mixing iron-based bluish-green pigment with hydrocerussite. The orange pigment was obtained through adding hematite to an arsenic-based pigment, while the green pigment is a type of iron-based green pigments. In addition, a mixture of arsenic-based pigment, goethite and blue copper-based product was used to create the bluish-green colour.

The findings of this research draw the attention on the painting materials and technique used in a Graeco-Roman textile shroud from Egypt using non-invasive techniques.

Boussinesq approximation is widely used in solving natural convection problems, but it has severe practical limitations. Using Boussinesq approximation, the temperature difference should be less than 28.6 K. The purpose of this study is to get rid of Boussinesq approximation and simulates the natural convection problems using an unsteady compressible Navier-Stokes solver. The gravity force is included in the source term. Three temperature differences are used namely 20 K, 700 K and 2000 K.

The calculations are carried out on the square and sinusoidal cavities. The results of low temperature difference have good agreement with the experimental and previous calculated data. It is found that, the high temperature difference has a significant effect on the density.

Due to mass conservation, the density variation affects the velocity distribution and its symmetry. On the other hand, the density variation has a negligible effect on the temperature distribution.

The present calculation method has no limitations but its convergence is slow. The current study can be used in fluid flow simulations for nuclear power applications in natural convection flows subjected to large temperature differences.

The objective of this study is to investigate the current status quo of online reporting in 2010. Further, this study seeks to explain corporate online reporting in Jordan by using companies' characteristics as explanatory factors for any variations in disclosure. Finally, the current findings are set in the context of prior studies in order to determine the existence of disclosure transformation.

Listed Jordanian companies were investigated to explore the current status of corporate online reporting. An un‐weighted index comprising 70 un‐weighted financial and non‐financial items was employed.

A total of 175 of 272 companies were found with accessible and active websites. The overall average level of corporate online reporting was 70 percent, as measured by the mean of the overall items of the current index. Variations in corporate online reporting were associated with size, performance, foreign ownership and online company familiarity.

This study provides a comprehensive online disclosure index that can be used to inform Jordanian companies about the format and the content of corporate online reporting. It also offers a solid ground for future research on corporate online reporting. Furthermore, the results of this study indicate that corporate online reporting had been moved forward but there is plenty of room to further explore the field.

This paper provides evidence on the current status quo of online reporting in Jordan as one of the emerging economies in 2010 as a year with great expectations and predictions. This paper is the first to examine several companies' characteristics by using multivariate analyses. This paper also examines the online companies' familiarity for the first time as a potential factor affecting corporate online reporting in the literature. Moreover, the trend analysis shows corporate online reporting has steadily risen over the past few years, which is evidence of disclosure transformation theory in Jordan as it is in other emerging economies.