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This study examined predictors of cumulative grade point average (GPA) from entrance scores and successive performance during students' academic work in university engineering programs.

Scores from high school coursework, the General Ability Test and the Achievement Test were examined to determine if these factors and annual successive GPAs were predictors of long-term GPA. The sample consisted of 2,031 students registered in university engineering programs during the 2013–2019 period.

Correlations were significant between entrance scores and the preparatory year GPA but not with cumulative GPA. Also, correlations were significant between year-1 GPA to year-3 GPA and the graduation GPA. Adjacent year GPA is the better predictor of later GPA. More importantly, GPA at the time of graduation is well predicted by GPAs throughout years of study within engineering programs after controlling for entrance scores. Girls outperform boys in their entrance scores and GPAs. Hence, girls are likely to obtain higher cumulative GPAs.

The implications of the study findings could help university faculty and administrators to understand the role of current entrance scores in predicting academic achievement of engineering students. In addition, the results could serve as a foundation to review weights of entrance scores for future developments and revisions. The findings of the study are limited to admission data for engineering students during the 2013–2019 period. Other disciplines may show a different pattern of relationships among the studied variables.

The study findings have useful practical implications for admitting and monitoring student progress at engineering education programs. Results may help program curriculum development specialists and committees in designing admission criteria.

Administrators and faculty members are advised to consider entrance scores when providing counseling and monitoring throughout students' program-year progress. More attention should be devoted to university performance when interest is focused on later or graduation CGPA, with less emphasis on entrance scores.

The existed previous studies explored factors that influence the student performance in engineering programs. This study documents the role of admission criteria and successive GPAs in predicting the student graduation CGPA in engineering programs. Relationships between factors are crucial for engineering program revisions and policymaking.

This study aims to theoretically investigate the effect of activating corporate governance (CG) mechanisms on the association between adopting corporate social responsibility (CSR) and tax avoidance (TA). Based on the analyzing of the previous studies, the authors support the results of studies that found a positive effect for activating CG on the adoption of CSR. Also, they found that there is a negative impact of activating CG mechanisms on TA, as CG includes controls and procedures that contribute to limiting opportunistic behaviors of management and ensures making decisions that maximize value for shareholders. To the best of the authors' knowledge, it is the only chapter that examines the effect of activating CG mechanisms on the association between CSR and TA.

Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating and reducing financial statement fraud, and this is particularly important in developing countries where fraudulent practices are more prevalent due to the lack of strict regulations and oversight. This study investigates whether enhanced audit quality has an impact on reducing financial statement fraud. The primary aim is to recognize whether a higher level of audit quality relates with a decrease in fraudulent activities in Indonesia, which is one such country that has not yet adopted IFRS.

This study investigates the effect of audit quality, as measured by audit tenure, audit fee, and audit size, on the dependent variable of financial statement fraud, as indicated by Dechow F-value. The sample for this study comprises 951 observations from 2015 to 2020, and the research design utilizes a panel data approach. To test the main hypothesis, OLS, and GMM estimation techniques are employed.

The analyses reveal a negative relationship between audit tenure and financial statement fraud. This suggests that shorter audit tenure may be associated with an increased risk of financial statement fraud. This heightened risk could stem from auditors having limited time to thoroughly understand the company's operations and internal controls, potentially making it more challenging to detect and prevent fraudulent activities perpetrated by the client. Conversely, a positive relationship is identified between audit fees and financial statement fraud, suggesting that companies paying higher fees may be engaging auditors less adept at detecting fraudulent activities. Furthermore, a negative relationship is observed between Big-5 and financial statement fraud, which may be due to the greater resources, expertise, quality control, scrutiny, reputation, and ethical conduct of Big-5 audit companies.

This study only focused on listed companies in Indonesia, therefore, caution should be exercised when generalizing the findings to other developing and Muslim countries such as Malaysia. The findings may differ due to the adoption of IFRS in Malaysia. As such, it is important for future studies to include Malaysia as a sample and compare the results with those of Indonesia. This comparison would demonstrate the impact of IFRS adoption on the relationship between audit quality and financial statement fraud and provide insights for policy makers in Indonesia.

The findings of this study have important implications for developing countries that have been shown to be more susceptible to fraud than developed countries. This study contributes to the existing research on the role of audit quality in reducing financial statement fraud and emphasizes the need for auditors and accountants to take a proactive approach in detecting and investigating financial fraud.

This study is a new study because it investigates the relationship between audit quality and financial statement fraud in Indonesia, a developing Muslim country that has not yet adopted International Financial Reporting Standards (IFRS). The study provides valuable evidence on the unique factors that influence fraud in Indonesia and fills a gap in the literature as previous studies on this topic have largely focused on developed countries. Additionally, the study recommends that policymakers in Indonesia consider implementing IFRS to improve the reliability of financial reporting and strengthen the effectiveness of the auditing process, thus reducing the incidence of fraud.

This paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a moderating variable on such impact; where the authors hypothesize that AQ modulates the relationship between ESG disclosure and the FV.

Data of a sample of firms listed on the Egyptian Stock Exchange Market (EGX) were collected over the period of 2017–2021 and analyzed using the regression and 2SLS models.

The results suggested that: (1) the ESG has a significant positive impact on the FV in the EGX, and (2) AQ has a significant impact, as a moderating variable, on the relationship between ESG disclosure and FV.

The findings would help the Egyptian market authorities in realizing the importance of integrating ESG information within the financial reports of the listed firms. The findings could also help in developing effective disclosure procedures to provide shareholders with useful information.

This paper contributes to the literature regarding the ESG disclosure components and the FV value by considering AQ in testing such relationship.

This paper focuses on a project to work on the digital library of Arab children's culture for sustainable development (DLACSD).

This project claims to link the past, present, and future by creating a platform that can grow to include not only works by adults but by children who inspire adults with their imagination and the joys they bring to the world.

This project addresses in phases the different aspects of the problem of the lack of material for Egyptian/Arab children at different stages in Arabic on the internet (with copyright law in mind). It is time to fill this gap by having a rich repository of stories, plays, games and songs for children in Arabic in a digital library to enrich the life of the child and to inform the world that much that is worthwhile is available in Arabic for parents, teachers, and children to enjoy.

Through reading samples of the works by Abdel-Tawab Youssef (1928–2015) by using the Dublin Core Elements, it will be informative to see how his writings address the United Nations Goals of Sustainable Development way before these Goals were discussed.

Writers for children, librarians, teachers, psychologists, literary critics, illustrators, and parents need a platform that makes material available to promote children’s culture in the Arab world and to introduce the world to what is of value for children in Arabic.

Currently, communication brings the world together and although the social media and the new technology have introduced problems that are serious, to say the least, collaborators on all levels must play an active role in redressing the social wrongs, especially those affecting children.

This ongoing project by members of a team who believe in interdisciplinarity and multidisciplinarity has taken the first step to create and develop (DLACSD).

This study aims to examine the relationship between corporate governance mechanisms, namely, board independence, board size and gender diversity, and the extent of corporate social responsibility (CSR) disclosure for companies listed on the Saudi stock exchange.

Data has been extracted from the annual reports of a sample of 67 companies listed on the Saudi Stock Exchange during the period 2014–2019. Three panel data techniques have been used to investigate the association between governance variables and the extent of CSR disclosures after statistically controlling the effects of the size, leverage and profitability of the companies.

The results of this study indicate that board independence and board size have positive and significant associations with the extent of CSR disclosures. However, the study finds that the percentage of female representation on the board has a positive effect on the extent of CSR disclosure, but that this effect is not statistically significant.

The results of this study are limited to the context in which the study was conducted, which is the Saudi stock exchange during the period 2014–2019, and then the generalization of the results may be limited to listed companies operating in a similar social and economic context. Also, the data sources in this study were limited to the annual reports of companies only.

The results of this study provide some indications for policymakers in Saudi Arabia to take what is necessary to promote corporate governance mechanisms and, therefore, enhance CSR practices.

This study contributes to the literature on CSR by providing empirical evidence on the impact of corporate governance mechanisms on the extent of CSR disclosure from one of the developing countries, which is Saudi Arabia.

The geographic information systems (GIS) sector is witnessing significant growth in recent times at the global level and in the Kingdom of Saudi Arabia at the same pace. In this research, the authors aim to measure the GIS market employability in the Kingdom of Saudi Arabia, the required skills of those seeking GIS employees, existing knowledge and abilities of graduates of relevant academic programs and gaps, if any, between the graduates and the labor market requirements in terms of GIS. Research on GIS education and GIS employability from an information system perspective is scarce; thus, this study is needed.

In this study, a questionnaire was distributed manually and electronically to a specific group of GIS students, teachers and employees. The questionnaire was prepared in Arabic and English language. It was distributed manually to the attendees of the 12th GIS Symposium, organized by Imam Abdulrahman Bin Faisal University at Dammam city, Saudi Arabia in April of 2018. The event is a yearly one that gathers local GIS community and outside speakers and guests. An electronic version of the questionnaire was also available and distributed via personal contacts. Responses were received until the end of 2019.

The results of 107 respondents indicates good GIS foundation (for example in topology, geospatial data processing and cartography); however, programming and business skills (namely cost benefit analysis, organizational perspective and business understanding) are lacking from Saudi GIS graduates. About 67% of respondents acknowledge directly that it is difficult to find locally qualified GIS graduates. Moreover, 55% of respondents classify GIS job candidates as underqualified. This research identifies under qualification in business competencies and computer programming skills for GIS students and workers in Saudi Arabia. This research did not find a statistically significant different response between GIS teachers and GIS employees/employers; however, students’ response was significantly different from these two groups.

Research on GIS education and GIS employability from an Information System perspective is scarce; thus, this study is needed. Moreover, research about this topic in Saudi Arabia and the Arabian Gulf is almost nonexistent.

The purpose of this article is to investigate on changes of the microbial load and the chemical and physical properties of date fruits stored for 6 months under two different temperatures.

A composite sample of 100 kg date fruits from the Khalas variety, season 2019, was collected from the local market in Al Ahsa Province, Saudi Arabia, packaged in 1 kg lots, stored at room and refrigerator temperatures and the microbial contamination and the chemical and physical properties monitored over a period of six months of storage. Total bacteria, lactic acid bacteria, Enterobacteriaceae, yeasts and molds were counted and representatives of yeast and mold contaminants were identified using morphological, physiological and molecular typing techniques. Changes in the color and texture of the samples were also monitored during storage.

The yeasts detected were two strains of each of Lachancea thermotolerans and Rhodosporidiobolus fluvialis and one strain of Cystofilobasidium lacus-mascardii. For molds, one strain of each of Aspergillus niger, Aspergillus flavus, Penicillium chrysogenum and Aspergillus caespitosus have been detected. No significant growth of these microorganisms was observed, but enough load persisted during storage that makes the samples not meeting the microbiological standards. There were significant changes in the color and texture of the fruits during storage.

These findings add important information that can help producers and processors to improve quality and promote marketing of date fruits, especially to international markets.

This study aims to conduct a comprehensive literature review to examine the relationship between corporate governance characteristics and firms’ engagement in environmental, social and governance (ESG) activities. The review focuses specifically on academic papers published in ranked accounting and finance journals.

The analysis combines a structured literature review with citation analysis, topic modeling using a machine learning (ML) approach and a manual review of selected articles published between 2000 and 2021.

This paper contributes to corporate governance and ESG literature by conducting an in-depth review, offering a comprehensive analysis of the existing findings and identifying future research directions. From the reviewed literature, this paper proposes the following thematic areas: board characteristics, ownership structure and their impact on a company’s engagement in ESG activities; CEO characteristics and their influence on a company’s involvement in ESG activities; corporate governance and ESG as sources for transparency and legitimacy; internal and external assurance of a company’s involvement in ESG activities; and gender diversity and a company’s involvement in ESG activities.

The study provides a comprehensive understanding of corporate governance and ESG literature. The innovative combination of methods, including ML and manual techniques, enhances the ability to identify key research topics and uncover research directions in the field. Moving forward, this paper suggests several promising directions for future research, including examining the influence of emerging technologies on ESG reporting and assessing the impact of regulatory changes and context on the link between corporate governance and firms’ involvement in ESG practices.

This research aims to ascertain the various operational maturity challenges faced by the online food ordering and delivery enterprises (OFODE), their nature and their interactive relationships. In particular, this paper aims to (a) identify the most relevant operational maturity challenges faced by the OFODE during the COVID-19 lockdown in Oman, (b) explore and establish any likely structural relationship among these challenges and (c) put them into logical clusters.

Experts helped to reduce the 18 initially identified maturity challenges to 13 most pressing ones. Mutual relationships, dominance of interactions and their classifications were explored using fuzzy interpretive structural modeling (FISM) and fuzzy MICMAC analysis.

The study of situation-specific operational maturity challenges convinced the authors to propose a distinct FISM model that depicts the relationship among these challenges. Keeping commissions and fees reasonable emerges as the challenge which all other challenges seemingly culminate into. One of the most important situation-specific challenges (i.e. customer confidence about infection free delivery) emerges as a linkage challenge which aggravates as well as is aggravated by certain challenges.

Besides enriching literature, the proposed model has implications for practitioners particularly when the similar lethal waves are experienced anywhere. The number of respondents, subjective approach, specific context as well as the geographical area coverage are the key limitations.

To the best of the authors’ knowledge, this study is the first known scientific effort which attempts to model the operational maturity challenges faced by the OFODE during COVID-19 lockdown period. The authors used the FISM modeling approach to forge these interrelated challenges into a structural model.