Mohamed Ouni, Fatih Selimefendigil, Besbes Hatem, Lioua Kolsi and Mohamed Omri
The purpose of this study is to analyze the impacts of combined utilization of multi-jet impinging cooling of nanofluids with magnetic field and porous layer on the cooling…
Abstract
Purpose
The purpose of this study is to analyze the impacts of combined utilization of multi-jet impinging cooling of nanofluids with magnetic field and porous layer on the cooling performance, as effective cooling with impinging jets are obtained for various energy systems, including photovoltaic panels, electronic cooling and many other convective heat transfer applications.
Design/methodology/approach
Finite element method is used to explore the magnetic field effects with the inclusion of porous layer on the cooling performance efficiency of slot nanojet impingement system. Impacts of pertinent parameters such as Reynolds number (Re between 250 and 1,000), strength of magnetic field (Ha between 0 and 30), permeability of the porous layer (Da between 0.001 and 0.1) on the cooling performance for flat and wavy surface configurations are explored.
Findings
It is observed that the average Nusselt number (Nu) rises by about 17% and 20.4% for flat and wavy configuration while temperature drop of 4 K is obtained when Re is increased to 1,000 from 250. By using magnetic field at the highest strength, the average Nu rises by about 29% and 7% for flat and wavy cases. Porous layer permeability is an effective way of controlling the cooling performance while up to 44.5% variations in the average Nu is obtained by varying its value. An optimization routine is used to achieve the highest cooling rate while the optimum parameter set is obtained as (Re, Ha, Da, γ, sx) = (1,000, 30, 0.07558, 86.28, 2.585) for flat surface and (Re, Ha, Da, γ, sx) = (1,000, 30, 0.07558, 71.85, 2.329) for wavy surface configurations.
Originality/value
In thermal systems, cooling system design is important for thermal management of various energy systems, including fuel cells, photovoltaic panels, electronic cooling and many others. Impinging jets are considered as effective way of cooling because of its ability to give higher local heat transfer coefficients. This paper offers novel control tools, such as magnetic field, installation of porous layer and hybrid nano-liquid utilization for control of cooling performance with multiple impinging jets.
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Jihen Eljammi Ayadi, Salma Damak and Khaled Hussainey
The effect of culture, through the accounting values of conservatism and secrecy, on accounting judgments is an area of research extensively studied in developed countries…
Abstract
Purpose
The effect of culture, through the accounting values of conservatism and secrecy, on accounting judgments is an area of research extensively studied in developed countries. However, little research has focused on this issue in developing countries, specifically Arab countries. Thus, this study aims to fill this gap by investigating the impact of the combined effect of the culture/accounting dimensions on the interpretation of the probability expressions used in the international accounting standards/international financial reporting standards (IFRSs) in two North African/Arab countries: Tunisia and Egypt.
Design/methodology/approach
In the first place, this study determines Hofstede’s cultural index scores for Tunisia, ignored in his original model and updates those related to Egypt, which provides a more relevant understanding of the cultural effect. Then, the study relies on the Hofstede/Gray cultural accounting model to examine the extent to which the accounting values of conservatism and secrecy may affect the recognition of the increase and the decrease of income and the disclosure of this information in the financial statements by postgraduate accounting student in both countries.
Findings
The results provide evidence of the generalizability of Gray’s conservatism hypothesis in the North African/Arab countries (i.e. Tunisia and Egypt), at least in the context of income recognition. Moreover, the findings demonstrate that culture, through its influence on the accounting value of secrecy, affects the interpretation of probability expressions used in the IFRSs to establish disclosures.
Research limitations/implications
This study calls for more attention from the standard setters to provide further guidance related to the consistent and accurate numerical value that needs to be assigned to the probability expressions to reduce the ambiguity related to their interpretation. The international accounting standards board (IASB) should pay greater attention to the use of vague probability expressions in developing the IFRSs to promote the true comparability of financial reporting worldwide. Like with any research, this study implies certain limitations specifically related to the sample selection, a sample size, which may affect the generalizability of the results. Thus, future research may rely on a larger sample combining and cover other cultural areas.
Practical implications
The results of this study may give insights into the practical issues faced by the accounting practitioners and which are related to the interpretation and the application of the IFRS including probability expressions. This may trigger their attention toward this issue to reduce the occurrence of these expressions in the revised and newly released standards to guarantee homogeneous financial reporting practices across countries and enhance the IASB’s objective of international accounting harmonization.
Originality/value
This study might be the first one that investigates the issue of the IFRS interpretation in two North African and Arab countries: Tunisia and Egypt. It also provides an original investigation of the cultural effect on accounting judgments based on the actualized Hofstede’s cultural indexes, especially for Tunisia which is ignored in the original country classification.
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Kaouther Toumi, Nabil Ghalleb and Mikael Akimowicz
This paper aims to explore individuals’ economic empowerment and political empowerment association and the moderation role of entrepreneurship development programs on this…
Abstract
Purpose
This paper aims to explore individuals’ economic empowerment and political empowerment association and the moderation role of entrepreneurship development programs on this relationship in the context of post-revolution Tunisia, which is a newer developing democracy.
Design/methodology/approach
The study uses a quantitative approach based on econometric modeling. A questionnaire was designed and administrated to a stratified random sample of 343 participants in the Entrepreneurship for the Participation and Inclusion of Vulnerable Youth in Tunisia program, funded by the United Nations Democracy Fund and implemented in rural northwestern Tunisia between 2017 and 2021. A coarsened exact matching method is also applied for robustness analysis.
Findings
The analysis shows that when individuals have enhanced economic decision-making agency and are involved in economic networks, they are more likely to demonstrate higher political empowerment. It also shows that expanding rural individuals’ economic opportunities by providing entrepreneurial resources, such as entrepreneurial training and microcredit, strengthens individuals’ economic empowerment and political empowerment association.
Practical implications
The study provides practical implications for policymakers in newer developing democracies. Citizens’ political empowerment and inclusion in rural areas could be promoted by developing entrepreneurship development programs, which could help reinforce the citizens-state relationship and establish more stable social contracts. The research also provides practical implications for the international development community, donor agencies and program designers through duplicating similar programs in other countries with weak central government structures (i.e. post-conflict environments, post-revolution).
Originality/value
The research attempts to contribute to the ongoing debates linking entrepreneurship, economic empowerment and political/citizen empowerment. It focuses on a Middle East and North Africa country, Tunisia, characterized by socioeconomic issues and low civic participation.