Search results

Industrial processes in everyday life need to take into consideration environmental safety. This is the major goal of today's scientific research. Textile research is no exception. This paper illustrates a green process in which indigo is converted into its water-soluble leuco form by using a reducing agent that is ecologically friendly: 3-hydroxybutanone (C4H8O2). The effect of alkalinity and reducing temperature on the reducing power of C4H8O2 has been evaluated in the absence and presence of indigo. The dyeing quality of the modified cotton resultant of the exhaust process is studied. Cotton modification is carried out by using Denitex BC 200% in order to improve the quality of the exhaustion dyeing process. Modified cotton fibres are characterized through a morphology analysis (by using a SEM), Fourier transform infrared spectroscopy and X-ray diffraction analysis. The performances of the indigo dyeing process are evaluated by measuring the redox potentials generated in the medium with and without indigo, dyeing bath exhaustion (E(%)), and colour yield (K/S) of the coloured cotton at 660 nm, brightness index (B(%)) and dyeing fastness of both the untreated and modified cotton fabrics.

Business Process Model and Notation (BPMN) is a generic language that is often extended by researchers, either for dealing with processes of specific domains or for improving the language itself. The purpose of this paper is to present a literature review that aims to determine the current state of the art of BPMN extensions and identify the gaps that should be filled in this research area.

For a comprehensive and effective analysis, a systematic literature review was conducted. After the collection and filtering of papers, 52 extensions were retained to be thoroughly examined and compared according to a set of criteria including objective, targeted domain, conformity to the extension mechanism, demonstration, implementation, etc.

The representation of the results in the form of tables and graphs allowed the authors to deduce several positive points on the extensions as their demonstration through concrete examples. On the other hand, the authors have observed several shortcomings and suggested recommendations for addressing them.

To the best of the authors’ knowledge, the literature review is the only one that evaluates and compares all BPMN extensions over the last four years, based on several criteria covering different aspects. Furthermore, the authors were able to verify the conformity of extensions as they were published after the introduction of the BPMN extension mechanism by the Object Management Group.

The majority of the synthetic dyes have been found to be non-biodegradable, toxic and carcinogenic. As a result, there has been a growing trend toward the use of natural dyes as alternates to synthetic dyes. This shift calls for more research to come up with more sources of natural dyes to satisfy their increasing demand. Euclea divinorum plant has been used traditionally as a source of dye, however, its textile dyeing properties have not been studied. This study aims to determine the textile dyeing properties of E. divinorum extract.

Optimization of dyeing conditions of Euclea divinorum natural dye extract on the cotton fabric was done using response surface methodology (RSM). The combined effects of examined dyeing conditions on the relative color strength (K/S) were studied using a central composite experimental design. Analysis of variance (ANOVA) was used to determine the significance of the statistical model generated for the study. Mordanting effects were measured using standard ISO wash, rub and lightfastness tests.

The optimum dyeing conditions were found to be 68 min, pH 3.3 and 82°C with color strength 0.609. Temperature and pH showed some interaction effects during the dyeing experiments. The predicted optimum K/S value was validated experimentally using the optimum conditions and was found to be in agreement with the experimental values. All the metallic mordants used enhanced the color strength and provided a variety of brown shades, therefore, a suitable alternative for the toxic synthetic dyes.

Optimization of dyeing conditions of Euclea divinorum dye on cotton using RSM and mordanting at optimal conditions has not been done elsewhere.

The purpose of this study is to improve the performance of sodium borohydride in reducing indigo at room temperature, the divalent copper ion complex was combined with electrochemical technology for the reduction of indigo by sodium borohydride.

According to the K/S value of the dyed cloth sample, find a more suitable ligand for the copper ion in the catholyte. Response surface analysis tests were performed to evaluate the effects of sodium borohydride concentration, sodium hydroxide concentration and copper sulfate pentahydrate concentration on the reduction potential of the dye solution and the K/S value of the dyed fabric samples.

Sodium gluconate was found to be a more suitable ligand for copper ions in catholyte. The effects of NaOH concentration as well as the interaction of NaBH₄ and NaOH on the reduction potential of the catholyte and the K/S value of the dyed fabric samples were extremely significant. The optimal concentrations of NaBH₄, NaOH and CuSO₄•5H₂O were 0.5, 2.5 and 0.65 g/L. In the case of the optimized condition, the absolute value of the reduction potential was 968, and the K/S value was 11.92, which is comparable with that of the conventional reduction process with sodium dithionite.

The divalent copper ion complex combined with electrochemical technology was applied in the process of reducing indigo with NaBH₄ at room temperature.

One of the open questions is how to define a complete semantic description of an Internet of Things (IoT) system and how to ensure the device’s identification in this type of system. To answer this question, the authors needed to propose a mechanism to describe an IoT system based on an IoT context ontology description. This mechanism is based on semantic web services creation to identify objects in IoT system. This paper aims to propose a model to describe the IoT system. The authors suggest an approach to describe each category of contextual information separately and ensure the adaptation in the IoT system.

One of the open questions is how to define a complete semantic description of an IoT system and how to ensure the device’s identification in this type of system. To answer this question, the authors needed to propose a mechanism to describe an IoT system based on an IoT context ontology description. This mechanism is based on semantic web services creation to identify objects in IoT system.

One of the open questions is how to define a complete semantic description of an IoT system and how to ensure the device’s identification in this type of system. To answer this question, the authors needed to propose a mechanism to describe an IoT system based on an IoT context ontology description. This mechanism is based on semantic web services creation to identify objects in IoT system. This paper aims to propose a model to describe the IoT system. The authors suggest an approach to describe each category of contextual information separately and ensure the adaptation in the IoT system.

One of the open questions is how to define a complete semantic description of an IoT system and how to ensure the device’s identification in this type of system. To answer this question, the authors needed to propose a mechanism to describe an IoT system based on an IoT context ontology description. This mechanism is based on semantic web services creation to identify objects in IoT system. This paper aims to propose a model to describe the IoT system. The authors suggest an approach to describe each category of contextual information separately and ensure the adaptation in the IoT system.

This study aims to examine whether clients’ degree of digitalization and audit firms’ expertise in information technology (IT) influence audit quality (AQ).

Data of Chinese A-share firms listed on the primary board of the Shanghai and Shenzhen stock exchanges from 2011 to 2019 are taken as the sample. All the data are obtained from the China Stock Market and Accounting Research. Clients’ digitalization is determined using the keywords “AI technology,” “blockchain,” “cloud computing,” “big data technology” and “digital technology.” Auditor firm’s digital expertise is determined by the proportion of higher IT expertise. As the proxy for AQ, this study uses audit fees, given that its quantum reflects the effort auditors expend that in turn affects the AQ.

A fixed-effect regression model shows that clients with high digitalization attain AQ. This study also finds a significant and positive coefficient of audit fees, indicating that AQ is high in the same situation if an audit firm’s IT is mature and developed. Furthermore, results confirm the moderating effect of clients’ digitalization and auditors’ expertise and on AQ. Auditors’ expertise in IT mitigates the audit risk and increase AQ.

Findings can enhance AQ and corporate governance literature by clarifying how external audits must evolve through digitalization and incorporating newly developed digital tools such as big data, analytics, artificial intelligence and robotic process automation. This study also provides important insights regarding how the development of new digital tools allow the audit profession to perform as a corporate governance mechanism.

Internal audit executives instruct the internal audit department to supervise corporate business management activities, evaluate internal controls and risks and provide recommendations for operating. Therefore, this paper aims to confirm whether and how the supervisory ability of the chief internal audit executive enhances the internal audit department’s function to prevent corporate fraud. Based on the results, this paper further researches the role of the supervisory board position in this relationship.

This paper examines 922 small and medium-sized listed enterprises in China from 2010 to 2017 and empirically investigates the influence of the internal audit executive’s supervisory ability (IAESA) on the occurrence of corporate fraud.

The results reveal that the IAESA is significantly negatively correlated with the occurrence of corporate fraud. This suppression effect is more pronounced when the internal audit executive is also the company’s supervisor. However, if the internal audit executive is the chairman of the board of supervisors, the suppression effect no longer exists. This paper therefore confirms that the IAESA curbs corporate fraud via the improvement of the internal corporate control level.

Because the sample data was limited by the information disclosure level of the included companies, the sample size was relatively small as compared with those of other studies.

This study not only expands the research perspective in the field of internal audit functions but also provides a decision-making reference for the prevention of corporate fraud.

This paper extends an approach that might be able to curb corporate fraud.

A comprehensive index was developed using data envelope analysis to quantify the supervisory ability of internal audit executives. Based on this, this research confirms that the internal audit department performs a “firewall function” to prevent corporate fraud.

The purpose of this paper is to investigate the impact of financial restatement on corporate dividend payment. Firms that announce financial restatements rupture their corporate reputation and adversely affect investors’ confidence. Consequently, firms must attempt to regain lost reputation and market confidence.

This study uses the US regulatory setting to examine the association between corporate dividend policy and financial restatement over the 2001–2017 financial years.

The findings evidence a robust positive association between financial restatement and dividend payouts, indicating that firms pay higher dividends following the year of financial restatement. Several sensitivity tests were conducted to confirm the robustness of the findings.

Prior research indicates that corporate dividend payouts enhance a firm’s reputation by reducing information asymmetry and providing a positive signal to investors regarding future financial performance. This study provides valuable evidence that dividend payout can be used as a channel for image restoration by firms with lost reputations because of financial restatement.

Although a number of studies suggest that big audit firms provide higher audit quality in strict legal environments, empirical evidence remains inconclusive. As little is known about the effect of auditor type on audit quality in less strictly legal environments, this study aims to investigate the impact of auditor type on audit quality in the Egyptian market.

Data of Egyptian-listed companies during the period 2011–2018 are used. To examine the impact of auditor type on audit quality, ordinary least square regression and robust standard errors clustered at year and industry level are used. This study uses discretionary accruals as a proxy for audit quality. Several additional analyzes are conducted to assess the robustness of the main results, including alternative measures of audit quality and auditor type.

The results show that audit firms tend to provide higher audit quality when they are affiliated with a foreign audit firm. However, Big 4 auditors do not provide higher audit quality compare to their counterparts. Additionally, the governmental agency, accountability state authority, that monopolize audit function in state-owned companies do not appear to be associated with higher audit quality. Finally, local audit firms have a negative association with audit quality. This may be their strategy to secure future clients that seek low-quality audits.

This study suggests that affiliation with foreign audit firms will help the Egyptian firms to develop their abilities by using advanced technology and techniques and transfer rare expertize to the Egyptian auditors. This study also shows that the strategy adopted by many Egyptian audit firms to affiliate with foreign auditors reflects the desire of these firms to be included in one tier alongside Big 4 audit firms to increase their market share under a claim of providing a higher audit quality.

This study adds to the rare but growing body of literature by investigating how auditor type affects audit quality in the context of less strictly legal environments. The results are important, as investors, standards-setters and regulators have growing concerns over audit quality since the Enron scandal. The findings suggest that audit quality depends on auditor type. These findings have important implications for investors, standards-setters and auditors interested in auditor oversight, audit quality and auditor choice.

This paper aims to empirically analyse specific characteristics of an audit committee that could be associated with the likelihood of corporate fraud/scandal/sanctions.

The sample includes all firms that were investigated by the Financial Reporting Council through the audit enforcement procedure from 2014 to 2019, and two matched no-scandal firms. It uses logistic binary regression analysis to examine the hypotheses.

Results based on the logit regression suggest that audit member tenure and audit committee meeting frequency both have positive associations to the likelihood of corporate scandal. Complementing this result, the authors find negative but insignificant relationships amongst audit committee female chair, audit committee female members percentage, audit committee qualified accountants members, audit committee attendance, number of shares held by audit committee members, audit committee remuneration, board tenure and the likelihood of corporate scandal across the sample.

The results should help regulatory policymakers make decisions, which could be crucial to future corporate governance. Additionally, these results should be useful to investors who use corporate governance as criteria for investment decisions.

The authors extend, as well as contribute to the growing literature on the audit committee, and therefore, wider corporate governance literature and provide originality in that it is the first, to the knowledge, to consider two characteristics (i.e. remuneration and gender) in a UK context of corporate scandal. Also, the results imply that the structure and diversity of the audit committee affect corporate fraud/scandal/sanctions.