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The main purpose of this paper is to investigate the adsorption properties of CoFe_1.9Mo_0.1O₄ magnetic nanoparticles (CFMo MNPs) using, anionic dye “congo red (CR)” as a model of water pollutants.

The magnetic nano-adsorbent was synthesized via sol-gel process. Different techniques including; Fourier transform infrared spectroscopy, point of zero charge, scanning electron microscope and X-ray powder diffraction were used to characterize the prepared adsorbent. Adsorption experiments were conducted in batch mode under various conditions (contact time, shaking speed, initial dye concentration, initial solution pH, solution temperature and adsorbent amount) to investigate the adsorption capability of CFMo MNPs for CR.

The results showed that, CFMo MNPs could successfully remove more than 90% of CR dye within 20 min. Adsorption kinetics and isotherms were better described using pseudo-second-order (PSO) and Langmuir models, respectively. The maximum adsorbed amount (q_max) of CR dye was 135.14 mg/g. The adsorption process was found to be endothermic and spontaneous in nature as demonstrated by the thermodynamics (ΔGo, ΔHoand ΔSo).

This study provided a good example of using an easily separated magnetic nano-adsorbent for fast removal of a very toxic organic pollutant, congo red, from the aquatic environment

The employment of Mo-doped cobalt ferrite for the first time for removing hazardous anionic dyes such as congo red from their aqueous solutions.

In a knowledge economy, it is generally agreed that audit committees play a significant role in supporting the overall firm’s knowledge, particularly enhancing the reporting process. In this respect, this paper aims to examine the effect of audit committee characteristics on intellectual capital efficiency.

This study examined 59 banks for five years (2011-2015), obtaining 295 observations. The study’s independent variable is audit committee characteristics. The dependent variable is intellectual capital components (Human: human capital efficiency [HCE]; Structural: structural capital efficiency [SCE]; Relational: relational capital efficiency [RCE]; and Physical/Financial: capital employed efficiency [CEE]). In addition, the study used four bank-specific control variables.

The findings deduced from the empirical results demonstrate that there is a significant positive impact of audit committee characteristics on intellectual capital. Moreover, the relationship between audit committee and intellectual capital components (HCE, SCE, RCE and CEE) also has a significant positive relationship if measured individually.

The study provides insights about the relationship between audit committee characteristics and the improvement in intellectual capital efficiency, which might be used by firms to re-arrange the roles within audit committee, to reassign internal priorities and to escalate position in their environment.

This study investigates the association between corporate sustainability disclosures and firm performance and value.

This study collected data from 694 manufacturing companies operating in 34 countries between 2007 and 2019, yielding 6,181 firm-year observations. This study employs a dual-model framework to analyze the influence of environmental, social, and governance (ESG) performance on return on assets (ROA), return on equity (ROE), and Tobin's Q ratio. Two sets of control variables, firm- and country-specific, were incorporated to account for potential confounding factors. To validate the robustness of the findings, we utilized a battery of econometric techniques, including traditional ordinary least squares (OLS), firm-fixed effects, quantile regression, and instrumental variables-generalized method of moments (IV-GMM), applied to both the pooled and firm-fixed effects models.

The findings are contradictory: there is a negative relationship between sustainability disclosure and operating performance and return on equity, but a positive relationship between sustainability disclosure and firm value. The negative correlation is consistent with agency theory and the positive correlation is consistent with the legitimacy and shareholder theories. These results are robust to performance measures and estimation methods.

Short-term profit shouldn't deter sustainability. It boosts legitimacy, reputation, efficiency, and long-term market value. Investors must look beyond profitability ratios, embracing ESG metrics. Firms should see sustainability as strategic investment, not cost. Patience pays off: long-term gains await. Regulation can guide balanced growth, prioritizing both shareholders and societal well-being.

This study is the first to adopt a firm’s fixed-effect quantile regression, which provides deep insights into the role of sustainability disclosure in meeting stakeholders’ expectations.

The purpose of this paper is to analyze the extent to which sustainability reporting by banks in the Gulf Cooperation Council (GCC) is affected by the attributes of audit committees.

The research is positivist and quantitative, based on a cross-sectional and time series analysis of 59 banks from 2013 to 2017. A multivariate model is used to investigate the impact of selected audit committee attributes (financial expertise, size, members’ independence and meeting frequency) on sustainability reporting. The model is built on agency, legitimacy, resources and stakeholders theories.

In contrast to the hypothesis, the authors report a negative association between financial expertise and sustainability reporting. Members’ independence and meeting frequency play a positive role in determining the extent of disclosure. The control variables (bank size, age and auditor type) are positively associated with corporate sustainability reporting.

The main limitations of this study are related to the chosen attributes of audit committee and do not consider the board’s attributes. However, the authors believe these limitations do not affect the findings. Future research that includes more attributes when they became available will offer more insights into the role of audit committees on sustainability disclosure of financial institutions. Overcoming these limitations may make the results more generalizable.

The results of this study have important implications for regulators, bank management, investors and creditors. For regulators, in the countries of the GCC and in countries like them, the findings reveal the importance of disclosure requirements. The development of disclosure requirements is likely to improve corporate sustainability reporting and reduce variations in the extent of disclosure among banks. Banks could use these results to improve their reporting to outsiders. For creditors and investors, the study improves their awareness of the importance of corporate social responsibility, corporate governance and environmental information on credit and investment decisions and encourages banks to improve their disclosures of non-financial information.

This research makes a contribution to the scarce literature on sustainability reporting by banks, especially in an environment where capital markets lack active institutional investors, where regulators play the dominant role in determining the extent of disclosure and where banks are the main source of external finance for the corporate sector.

This study focuses on specifically women refugees' experiences of accessing information and how sociocultural barriers impact these experiences aiming to broaden the LIS literature of women refugees' information problems from sociocultural aspects. The socioculturally formed roles of a woman can impact the information practices of women refugees or cause certain information problems during the integration process. Hence, the research questions that drive this study are: What kind of information problems might women refugees face in a new host country? What kind of sociocultural barriers influence their information problems? How do they react toward these information problems?

The study is designed based on semi-structured in-depth interviews with eighteen refugee women living in Sweden. The study is a part of a larger study in which authors intend to explore the information practices and integration challenges of almost 20 or more refugee women living in Sweden.

Women refugees face information overload, difficulties in understanding new communication culture and lack of appropriate sources and networks in a new country. These information problems are influenced by sociocultural barriers such as the role of women, national culture of “collectivism”, small-world and lack of information literacy. Women react in certain ways such as, stressing, panicking, quitting the tasks, wasting time and making wrong decisions which negatively impact the integration process.

The research has its limitations as it is conducted with a small group of women refugees, belong to specific Middle Eastern culture and cannot be generalized. Another limitation is that the interviews are conducted in English language (with sufficient language skill). However, conducting interviews in their mother language would have been an advantage.

Practically, the study provides awareness for official and private organizations, volunteers and policymakers dealing with refugees. The stakeholders involved in the societal integration process of refugees, must consider that women refugees are more prone to information problems due to certain sociocultural influences (i.e. “being a woman” and national culture) and need a separate plan than the male refugees. For instance, by increasing and offering intercultural opportunities at workplaces or schools can encourage the wider social networking for women refugees. The programs aiming to reduce the sociocultural differences among women refugees and the Swedes are needed to be included in the integration policy.

The study intends to help the refugees society and the Swedish society overall by improving the integration plan.

The findings related to the information experiences of women refugees have potential implications for research where the value of information in the integration process is explored. The study meets the gap in previous literature by presenting the gender specific views on information problems from sociocultural aspects. The study also provides future directions to understand how women refugees deal with potential sociocultural barriers to information in a new country.