B. Saleh, Ayman A. Aly, M. Alsehli, M.M. Bassuoni and A. Elfasakhany
This paper aims to investigate the performance and working fluids screening for an ejector refrigeration cycle (ERC) activated by solar energy. Several common and new…
Abstract
Purpose
This paper aims to investigate the performance and working fluids screening for an ejector refrigeration cycle (ERC) activated by solar energy. Several common and new hydrofluorocarbons, hydrocarbons, hydrofluoroolefins and hydrofluoroethers are proposed as refrigerants for the ERC to determine the most appropriate one.
Design/methodology/approach
The ejector performance is characterized by the ejector area ratio (EAR) and entrainment ratio (ω), while the cycle performance is described by the coefficient of performance (COP). The influences of many working parameters like the evaporator, condenser and generator temperatures on the ejector and cycle performances are investigated for all candidates as well.
Findings
The results indicate that the best ejector and cycle performances are attained with the highest critical temperature dry refrigerant, i.e. R601 under all studied working conditions. From the perspective of energy efficiency and environmental issues, R601 can be considered the most appropriate working fluid amongst all candidates. However, extra attention should be considered against its flammability. The maximum COP, the corresponding ω and the necessary EAR using R601 are 0.743, 1.02 and 15.5, respectively, with 25 ºC condenser temperature and the typical values for the rest operating conditions.
Originality/value
Many common and new hydrofluorocarbons, hydrocarbons, hydrofluoroolefins and hydrofluoroethers are suggested as working fluids for the ERC to determine the most appropriate one. The mixing process inside the ejector constant-area section is assumed constant-pressure process.
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Fakhroddin MohammadRezaei and Norman Mohd-Saleh
The purpose of this paper is to examine the impact of auditor switching on audit fee discounting in Iran. The increased competition in the Iranian audit market following audit…
Abstract
Purpose
The purpose of this paper is to examine the impact of auditor switching on audit fee discounting in Iran. The increased competition in the Iranian audit market following audit market liberalization in 2001 has resulted in a rapid increase in auditor switching and reduces the relative bargaining power of auditors compared to the clients. It is expected that auditor switching results in fee discounting because the relative bargaining power of an auditor (client) is likely to be at the minimum (maximum) point during the initial period of engagement. Since the increased bargaining power of a client in initial year seems to be different in the case of different type of auditor switching (from a state auditor to a private and from a private auditor to another), the magnitude of fee discounting is expected to be different.
Design/methodology/approach
The objective is tested using a sample of 1,022 firm-year observations between 2001 and 2010. This study applies the multivariate regression model using the first difference specification of audit fee as a dependent variable.
Findings
Multivariate analysis reveals that auditor switching results in 14 percent of fee discounting. In addition, the results show that 18 and 13 percent of fees discounting during the initial year of engagement arise from cases of auditor switching involving a change from state auditors to private auditors, and a change from one private auditor to another, respectively. The findings support bargaining power view explanation in relation to audit fees discounting in initial year engagement.
Originality/value
This study is the first to examine the impact of auditor switching (and analyzed different types of auditor switching) on audit fee discounting using the bargaining power view.
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Bahaa Saleh, A. Abouel-Kasem and Shemy Ahmed
This paper aimed to analyze removed particles from stationary specimen-aluminum (Al-99.92) produced by vibratory cavitation erosion tests in distilled water and glycerol-water…
Abstract
Purpose
This paper aimed to analyze removed particles from stationary specimen-aluminum (Al-99.92) produced by vibratory cavitation erosion tests in distilled water and glycerol-water mixtures.
Design/methodology/approach
The particle morphology which include particle surface topography, size distribution, particle size parameters and particle shape parameters were examined for distilled water and glycerol-water mixtures having different viscosities.
Findings
The results showed that the variation of size parameters with viscosity was very similar to the variation of weight loss with viscosity. Both the size parameters and weight losses show a monotonic decrease in going from distilled water to glycerol-water mixtures having viscosity about 10.1 cSt, beyond which the change is very small. On the other hand, the shape parameters were much less sensitive to distinguish between the particles produced in water and glycerol-water mixtures. The mechanism of cavitation erosion is investigated in detail through observations of the removed particles. The particle surfaces topography demonstrated that the mechanism in water and glycerol-water mixtures was fatigue failure.
Originality/value
Cavitation often occurs in almost all machines that handle liquids, especially at high speeds, leading to irreparable damage of the components of these machines. Elucidation of such complex phenomenon demands full characterization of the erosion mechanism and controlling parameters inherent to it, so that cavitation erosion can be prevented or at least be reduced through adequate information and collection of relevant data under different operating conditions. Very few studies have been made to approach the viscosity effect upon cavitation erosion from the particle analysis standpoint. The aim of the present work is to identify the effect of liquid viscosity on the size, shape characteristics of the erosion particles and their morphological features. The prevailed mechanisms of wear and particle generation have been proposed based on the acquired information from particle analysis.
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Mohammad Talalwa, Fu’ad Magableh and Nemer Badwan
The purpose of this study is to investigate the influence of corporate governance structure corporate governance on a firm’s performance in the Palestinian business environment…
Abstract
Purpose
The purpose of this study is to investigate the influence of corporate governance structure corporate governance on a firm’s performance in the Palestinian business environment between 2016 and 2023. The specific environment of the developing Palestinian economy is the main motivation and emphasis of this investigation.
Design/methodology/approach
Data were gathered from 49 financial and non-financial firms listed on the Palestine Stock Exchange between 2016 and 2023. While the random and fixed effects estimates were utilized to be the most suitable for this particular investigation, they were used to undertake the data analysis procedure. The study employed two-stage least squares (2SLS) to assess the robustness and correctness of data to bolster the findings and subsequent implications.
Findings
The findings show that the return on equity, a measure of corporate performance, was positively but not significantly impacted by the presence of women on the executive boards of Palestinian companies. This suggests that the variable in question had no bearing on the success of the firms. In terms of moderating influence, corporate governance structure had no bearing on the link between dual chief executives, institution ownership, government ownership, independent directors and firm performance. Family ownership and board size had negative, significant impacts on performance.
Research limitations/implications
The research limitations of this study are that it focuses exclusively on manufacturing firms listed on the Palestine Exchange (PEX) over a seven-year period, which limits its generalizability to other industries and regions. Furthermore, due to a lack of data, the model did not account for global diversity on boards of directors.
Practical implications
The findings of this research help managers understand how management structures impact business success and provide regulatory authorities with insights into gender diversity and corporate governance legislation in Palestine. It suggests enhancing company performance, competitiveness and capital acquisition by improving governance information quality, building investor confidence, raising standards and reforming governance systems.
Originality/value
This study contributes to the literature by enhancing the understanding of how corporate governance and gender diversity affect the financial performance of listed firms, addressing a research gap in the Palestinian market. It is one of the few studies examining company performance during political turmoil, specifically focusing on the increased role of women on Palestinian boards.
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Mohammed A. Al-Hakimi, Moad Hamod Saleh, Dileep B. Borade, Murad Baqis Hasan and Dhanraj Sharma
Although competitor orientation (CO) has been given great attention, its link to firm performance (FP) is still unclear. The reason behind this may be attributed to the fact that…
Abstract
Purpose
Although competitor orientation (CO) has been given great attention, its link to firm performance (FP) is still unclear. The reason behind this may be attributed to the fact that the CO–FP relationship depends on several contingencies. The purpose of this paper is to simultaneously explore the separate and combined moderating effects of marketing ethics (ME) and competitive intensity (CI) in the CO–FP relationship.
Design/methodology/approach
The participants in this study were managers or owners from 289 manufacturing SMEs located in two regions in Yemen (i.e. Sana’a and Taiz). Hierarchical regression analysis using PROCESS Macro V. 3.5 in SPSS was performed to analyze the data collected.
Findings
The obtained results reveal that ME in fact positively moderates the CO–FP relationship and, importantly, this effect is not influenced by CI.
Practical implications
The findings of this paper provide advantageous insights for managers and decision-makers for SMEs as it is expected that they demonstrate a greater commitment to the practice of ME in their firms. This has implications that with the practice of ME, it is expected that SMEs will be able to use the full potential of CO to improve their performance at a low level of CI.
Originality/value
This study contributes to widening the studies on CO, ME, CI and SMEs in a different context. In addition, it adds to the knowledge by exploring the combined moderating influence of internal (e.g. ME) and external factors (e.g. CI) when examining the CO–FP relationship.
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Damian Tago, Henrik Andersson and Nicolas Treich
This study contributes to the understanding of the health effects of pesticides exposure and of how pesticides have been and should be regulated.
Abstract
Purpose
This study contributes to the understanding of the health effects of pesticides exposure and of how pesticides have been and should be regulated.
Design/methodology/approach
This study presents literature reviews for the period 2000–2013 on (i) the health effects of pesticides and on (ii) preference valuation of health risks related to pesticides, as well as a discussion of the role of benefit-cost analysis applied to pesticide regulatory measures.
Findings
This study indicates that the health literature has focused on individuals with direct exposure to pesticides, i.e. farmers, while the literature on preference valuation has focused on those with indirect exposure, i.e. consumers. The discussion highlights the need to clarify the rationale for regulating pesticides, the role of risk perceptions in benefit-cost analysis, and the importance of inter-disciplinary research in this area.
Originality/value
This study relates findings of different disciplines (health, economics, public policy) regarding pesticides, and identifies gaps for future research.
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The purpose of this study is to analyze the slurry erosion failure of Ni-20Cr (Ni-Cr2O3), Ni-20Al (Ni-Al2O3) and Al-20Ti (Al2O3-TiO2) coatings deposited on SS316L by the…
Abstract
Purpose
The purpose of this study is to analyze the slurry erosion failure of Ni-20Cr (Ni-Cr2O3), Ni-20Al (Ni-Al2O3) and Al-20Ti (Al2O3-TiO2) coatings deposited on SS316L by the high-velocity oxy-fuel process.
Design/methodology/approach
Slurry erosion experiments were conducted using a pot type erosion tester at different velocities 1.81, 2.71, 3.61 and 4.59 m/s for the time duration of 90-180 minutes. Fly ash and bottom ash were used as erodent media; the concentration of mass flux was taken as 30-60 wt. per cent. Artificial neural network (ANN) method was used to simulate the slurry erosion for thermally sprayed coatings.
Findings
Slurry erosion of coatings increases non-linearly with an increase in experimental durations, mass flux and velocity. Slurry erosion of Ni-20Cr and Ni-20Al layers was found to be maximum at 60° impingement angle, whereas 30° for SS316L and 45° for Al-20Ti coating. Slurry erosion performance of SS316L was improved by 2.56-3.19 times by depositing Ni-20Cr and Ni-20Al layers, whereas it improved 1.15-1.75 times by Al-20Ti coating. The slurry erosion SS316L was found almost 1.35 ± 1.28 times greater than that of the Ni-20Al coating, whereas it was to be 1.12 ± 1.36 times greater than Al-20Ti. Ni-20Al-coated SS316L showed a lower value of slurry erosion than Al-20Ti-coated SS316L.
Practical implications
Stainless Steel SS316L is widely used in hydraulic machinery (such as turbines, pumps, valves, fittings, etc.) of hydraulic and thermal power plants, chemical industry and marine industry. Therefore, the deposition of ductile and brittle coatings is a better option for their durable performance.
Originality/value
Erosion wear of Ni-20Cr, Ni-20Al and Al-20Ti coatings was successfully simulated by using an artificial neural network model by supplying experimental data as a target.
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Abdoulaye Kaba, Ghaleb Awad El Refae, Shorouq Eletter and Tahira Yasmin
The return on investment (ROI) model is a tool used to measure the financial benefits and costs of an investment, in this case, the investment in digital library resources. By…
Abstract
Purpose
The return on investment (ROI) model is a tool used to measure the financial benefits and costs of an investment, in this case, the investment in digital library resources. By applying this model to the AAU digital library resources, the study seeks to determine whether these resources are providing sufficient value for the investment made in them.
Design/methodology/approach
The proposed ROI model has two distinct phases and utilizes two different sets of data to calculate the return on investment for a database subscription. In Phase I, the ROI is calculated based on the total number of downloads of full-text articles from the database during the academic year 2019–2020. This information is used to determine the financial returns of the database subscription costs. In Phase II, the ROI is calculated by examining the citations drawn from the Scopus database on a sample of 30 funded research projects for the College of Engineering during the year 2019. These data are used to determine the impact of the database subscription on research output and its contribution to the success of the College of Engineering's research projects. The two phases of the proposed ROI model aim to provide a comprehensive understanding of the value of the database subscription and its impact on both financial returns and research output.
Findings
The findings of the study indicated different results between Phase 1 and Phase 2 of the study. The positive ROI in Phase 1 suggests that the investment in online databases has a good return for the AAU, as they are gaining almost a dollar for every dollar spent. However, the negative ROI in Phase 2 is concerning. It suggests that the investment in the IEEE database is not generating a positive return for the AAU and may even be costing the institution money. Overall, these findings highlight the importance of measuring ROI in academic libraries, particularly in Arab countries where resources may be limited. By understanding the impact of library investments on institutional outcomes, libraries can make informed decisions about where to allocate their resources and how to optimize their services to best serve their communities.
Research limitations/implications
The findings of the current study were based on data collected from a specific sample, therefore, the findings may not be generalized to other academic libraries. A similar study with larger and more diverse samples can help to validate and extend the results of this study.
Originality/value
The findings of the study provide evidence that the proposed ROI model can be effectively applied in Arab countries and academic libraries in the Arab world, this could encourage more institutions in the region to adopt this model for evaluating their investments and projects. The study may also guide how to adapt the model to the specific cultural and organizational contexts of Arab countries.
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The purpose of this study is to review a synthesis of International Financial Reporting Standards (IFRS) implementation in developing countries in an attempt to provide directions…
Abstract
The purpose of this study is to review a synthesis of International Financial Reporting Standards (IFRS) implementation in developing countries in an attempt to provide directions for future research. The in-depth analysis was performed with the use of the data analysis tool available in the Scopus databases. The study initially reviewed 145 papers and in particular 35 papers were analysed. Fifteen articles (43%) were published in seven journals including International Journal of Accounting, Critical Perspectives on Accounting, Advances in Accounting, International Journal of Accounting and Information Management, Asian Review of Accounting, Journal of Applied Accounting Research, and Asian Journal of Business and Accounting. Specifically, 89% citations were from 14 articles, but 9 (25%) articles were without any citations. Most of the studies focus on qualitative followed by quantitative, and very few studies were based on mixed methods. Researchers should focus on few areas for future research on IFRS implementation in developing countries including theory implications, policy prescriptions, and case of particular standard.
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Patsy Steinhauer, Trudy Cardinal, Muna Saleh, Stavros Stavrou, Lynne Driedger-Enns, Shaun Murphy and Janice Huber
Our contribution to ISATT's 40th Anniversary Yearbook focusing on Studying Teaching and Teacher Education grows out of our experiences across time in diverse Lands/Place…
Abstract
Our contribution to ISATT's 40th Anniversary Yearbook focusing on Studying Teaching and Teacher Education grows out of our experiences across time in diverse Lands/Place, situations, and relationships. The knowledge we center have grown through relationships and experiences of great violence and harm alongside experiences and relationships where we have experienced abiding commitments to wholeness and healing. Our individual and collective attentiveness to the spiritual dimensions in the stories we live, tell, retell, and relive about striving to live in good ways, in ethically relational ways, has connected us over time. Living alongside and thinking with one another has shaped our movements beyond the colonial and human-centric understandings of stories of/as experience and thinking with stories that often dominate in (research for) teacher education and development. Attending the spiritual dimensions of stories of experience expands the educative potential of thinking with stories. As humans who are composing lives as educators on Indigenous lands where the colonial project continues to be genocidal for Indigenous peoples and Lands/Place, attentiveness to the spiritual dimensions of experience feels imperative if the next generations of children and youth in schools, and adults in teacher education and development, are to experience these places as educative and non-violent, and as opening potential to interrupt the pervasive colonial narratives that continue to dominate.