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This study aims to synthesise and characterise new reactive dyes based on thiazole derivatives which act as chromophoric moieties. These dyes were applied to cotton fabric, resulting in the dyed fabrics exhibiting good colour strength, light fastness and other fastness properties. The antibacterial activity of the dyed cotton fabric was evaluated against gram-negative and gram-positive bacteria.

The dyes were synthesised in two steps. First, the coupling compound was formed by adding H-acid solution to cyanuric chloride in an ice bath at pH 5 then adding 4-aminobenzenesulphonic acid portion-wise at room temperature and at pH 6-7. Second, different diazonium salts 4-phenylthiazol-2-amine (2a) and 4-(4-methoxyphenyl) thiazol-2-amine (2b) were coupled with the coupling compound at pH 5. The resultant monochlorotriazine (MCT)-reactive dyes (6a, 6b) were formed. The synthesised dyes were applied onto cotton fabric under typical exhaust dyeing conditions and their dyeing properties were investigated.

High antimicrobial activity, dye exhaustion and fixation yield on cotton fabric were recorded for each dye. All dyes showed high stability against washing, rubbing, perspiration and light fastness.

Dyeing of cotton fabric with these dyes which have higher fastness, higher exhaustion and higher antibacterial activity is considered one of the most important reactive dyes species.

The preparation procedure showed the synthesis of the novel MCT-reactive dyes derived from thiazole derivatives followed by the application of these dyes on cotton fabrics.

Use of reactive dyes will bring a number of benefits to society including higher fastness and higher antibacterial activity so, and these dyes can be used for dyeing cotton.

In this work, the new reactive dyes derived from thiazole derivatives were synthesised and their structures were confirmed by the analytical and spectral data. Such compounds are considered to be excellent reactive dyes with different colour shades and higher antibacterial activity.

This paper aims to synthesise, characterise and find out the properties of a model dye for convenient union dyeing of wool, polyester and wool/polyester blend fabric compared with C.I. Disperse Yellow 23. The reactive disperse dye was prepared containing sulphatoethylsulphone (SES) as a reactive group. The dye was synthesised by diazotization and coupling reaction. Firstly, we synthesized azo dye intermediate I using 1-aminobenzene-4-sulphatoethylsulphone diazotized and then coupled it with aniline. The synthesized azo dye intermediate I was diazotized and coupled with phenol to give dye 2. Different factors affecting the dyeability and fastness properties of SES dye 2 were thoroughly investigated on wool, polyester and wool/polyester blend fabrics in comparison with C.I. Disperse Yellow 23 dye 1. Maximum exhaustion and total fixation yield using sulphatoethylsulphone (SES) dye 2 were achieved on wool fabric at neutral pH 7. The dye showed high dyeing performance due to its nonionic reactive VS derivative. The dyeing results indicate high quality dyeing properties

This study aims to investigate the effect of the Diamond Justice model on self-efficiency with the mediating role of job stress among the staff of Qazvin hospitals affiliated with Qazvin University of Medical Sciences. This study is a cross-sectional descriptive-analytical study conducted among the staff of Qazvin hospitals affiliated with Qazvin University of Medical Sciences in 2020.

Sampling was performed using the structural equation method. Data collection tools included three sections: demographic information, justice and self-efficiency questionnaire and job stress questionnaire. Data were finally analyzed using SPSS software version 26 and AMOS version 23 at a significance level of 0.05.

The structural equation model’s standard estimation coefficients show that all existing paths are at a significant level. Finally, the regression analysis showed that justice is inversely related to stress level (ß = −0.185, p = 0.015). Justice is directly related with self-efficiency (ß = 0.282, p < 0.001).

Justice, stress and self-efficacy have been measured in various studies among health workers. However, a fitting model showing these three variables’ interaction was necessary. Therefore, this study tries to conceptualize the multifaceted relationships of the components of these concepts by presenting a model.

The purpose of this paper is to investigate in-depth and explain the issues related to the experience of Tunisia, a developing country, in its attempt to move from Euro-Continental rule-based generally accepted accounting principles (GAAPs) to an accounting system adapted to international financial reporting standards (IFRS).

The study is conducted via a qualitative methodology based on a content analysis of primary data from interviews with key actors involved in financial reporting in Tunisia.

Findings reveal that local Tunisian GAAPs, adapted to IFRS in their 1996 version, failed to establish a financial reporting accounting culture and meet public-interest firms’ informational needs. This is mainly related to factors, such as the simplified methods adopted (generally adequate to the identified needs of users of small and medium-sized entity financial statements) and the hybrid aspect of the Tunisian accounting standards due to the co-existence of Euro-Continental and Anglo-Saxon parties. Moreover, the findings show that the lack of political willpower and the absence of updates to changes in IFRS have compromised the proper functioning of standardization and control structures.

The study’s results may interest regulators and policymakers of many developing countries that have not pursued the harmonization of their local GAAPs with IFRS. In addition, findings from the research provide insights into the rough road towards harmonization, the dysfunctions of the latter and delays in developing countries.

The research highlights the complexity for an emerging country with Euro-Continental accounting traditions to move to IFRS.

The purpose of this paper is to discuss accounting development in Tunisia, which is a developing North African country little known in the international accounting literature.

Methodologically, this paper is based on an exploratory approach. It uses the descriptive tradition of research by collecting and analyzing numerical and narrative data to identify and describe environmental factors that favor or hamper accounting development in Tunisia.

This paper indicates that Tunisian companies have been applying the Enterprise Accounting System (EAS) since 1996. This system, while keeping with the logic of a chart of accounts, represents a first attempt to harmonize with international accounting standards. Accounting harmonization in Tunisia is meant to support the strategy, launched in the early 1990s, to integrate the country into the globalization process. Accordingly, the EAS has helped to achieve macroeconomic benefits (public interests). However, it does not lead to the desired level of financial transparency (private interests), especially that of large companies. Currently, Tunisian Accounting Standards neither reflect the rapid evolution of business activity nor changes in international accounting standards. This unachieved harmonization has led some listed companies to comply with some International Financial Reporting Standards which are not included in the EAS.

The unachieved harmonization in Tunisia is mainly related to the political system, taxation factors, the legal system, the weak state of corporate governance and governmental control over standardization.

This paper provides insights into the problems of developing countries that harmonize with international standards to achieve public interests. These countries may encounter many difficulties in bringing their accounting standards up to date. These difficulties seem to be associated with environmental specificities. Accordingly, international standardization bodies and developing country regulators should take into account environmental factors which are determinant for the harmonization decision to succeed.

This paper contributes to the existing literature on accounting development in developing countries. It implies that recent accounting development, as it is designed in Tunisia, is better suited to the needs of small businesses. Large companies would be compelled to complement local generally accepted accounting principles by standards they choose, voluntarily, among international standards.

This paper aims to contribute to the political connection literature by investigating the impact of political connection on banks’ profitability in Bahrain.

Exploiting the unique natural experiment of the 2017 Qatar blockade crisis, this study uses primary data of political connection. The study uses the difference-in-difference (DID) methodology to investigate the effect of political connections on banks’ profitability.

The main finding is that political connections have a positive effect on bank profitability in Bahrain. The paper finds that the ongoing GCC crisis has had a negative effect on the banking sector of Bahrain. During the Qatar blockade crisis, politically connected banks suffered more than their non-connected counterparts.

The result suggests that the Qatar blockade crisis has had a notable effect on the banking system throughout the region, including both the boycotting countries as well as Qatar. In the banking sector, politically connected banks are the most harmed by the crisis. Investors can enhance their hedging and investment decisions by exploiting knowledge of how political connections affected bank profitability during the Qatar diplomatic crisis and how that effect can be transmitted from one market to another. In addition, regulators could use insights about the association between political connections and profitability in Bahrain to undertake strategies to increase banks’ profitability and mitigate the transmission effect of a crisis by ensuring adequate regulation and supervision.

This paper offers four novel contributions to political connection literature as follows: Firstly, the study fills in an important gap in the literature as it is the first attempt to quantify the impact of political connections on bank performance in Bahrain. To the best of the authors’ knowledge, the role of political factors in Bahrain has not been studied about the banking system. Secondly, the study depends on primary data about political connections collected manually from various sources. Thirdly, this is the first study to investigate the effect of the Qatar blockade on the banking sector. Lastly, the evidence suggests that politically connected banks are more profitable than banks that lack political connections. However, the Qatar blockade crisis resulted in a sharp decrease in bank profitability, suggesting that the crisis significantly harmed the banking sector in Bahrain.

The paper aims to use the Trilobal® polyester (Y cross-section) for producing fabrics suitable for fencing suits and evaluating their various properties.

Double weave structure was chosen to produce the samples by using six different face structures and two back structures divided into two groups according to the back structures. They were evaluated by their physical and mechanical properties such as tensile strength, puncture resistance, air permeability and humidity properties in horizontal and vertical wicking, drying rate and water vapor transmission.

Fencing sport recently is one of the most growing sports in the world, which necessitates special requirements and properties of fencing suit, either mechanical properties, which allow the easily and freely movement for the athlete, or the comfort properties that save the player’s effort and energy for a long time to improve his performance.

ANOVA test analysis showed highly significant results in some properties comparing back and face structures of the double weave fabric high correlation coefficient were found between packing density factor of produced fabric and the weft material types. The final results showed the produced sample that weaved with plain 1/1 for back structure and warp rib 2/2 for face structure achieved the best results, followed by the produced sample weaved with plain 1/1 for back structure and weft rib 2/2 for face structure compared with the other produced samples.

This study aims to investigate the determinants of United Arab Emirates (UAE) and Qatar consumers’ perceptions of organic food.

Using a survey approach and focusing on six known determinants identified from empirical studies, data were analysed using a mean difference analysis and a multi-regression model.

Citizens in both countries had similar access to organic food products, yet consumer perceptions differed significantly. Given the geographical, cultural and topographical proximity and similarities of these countries, differences in the mean values indicate that targeted or bespoke marketing is required to attract customers.

One limitation of this study its sample size that may limit the generalizability of its results. However, the highly statistically significant results offset this to some extent as the differences the authors have demonstrated are likely to be real. These do require confirmation by further similar studies. The study relied on a random sample of respondents who might have exhibited bias in answering questions.

The two countries central to this research study, the UAE and Qatar, have vested interests in supporting the organic food product market that mainly concern supporting and promoting the health of their citizens and the environment. As shown in this paper, the key obstacles preventing consumers’ accessing organic products are availability and price. With appropriate governmental subsidies and logistics support, however, these barriers can be overcome.

If governments are sincere in their declarations that the health and welfare of their citizens is of prime importance, they will support attempts to promote the sale and consumption of organically grown food. The results of this study can help to inform such policies.

This study provides insights into the most important factors that influence consumers’ attitudes towards organic foods. This study fills a gap in the existing research on consumer buying behaviour for organic food in two Middle Eastern countries.

This study aims to discuss the determinants of Islamic banks’ efficiency. It tries to explore the source of Islamic banks’ inefficiencies to propose solutions to guarantee an acceptable level of technical efficiency of such banks in Gulf Cooperation Council (GCC) countries.

To achieve this objective, the authors use a parametric approach, especially, the stochastic frontier approach, using production function and panel data analysis. The authors apply a package Frontier 4.1 for the estimation process, which is composed of two principal steps. In the first step, the authors estimate Islamic banks’ efficiency scores in different GCC countries based on an output distance function. In the second step, the analysis highlights the impact of managerial-specific education on Islamic accounting and finance, scarcity of Sharīʿah scholars, the board independence and chief executive officers’ (CEOs) duality on GCC Islamic banks’ efficiency.

This study’s results document that managerial-specific education on Islamic accounting and finance and the board of directors’ composition, especially, the board’s independence, can largely explain the technical efficiency scores of Islamic banks in GCC countries. Especially, the authors find evidence that managerial-specific education is negatively associated with the inefficiency term. The coefficient of the Sharīʿah scholar’s variable has a positive sign indicating that the more there are Sharīʿah experts, the more the bank is efficient. In addition, CEOs’ duality seems to have no significant effect on GCC Islamic banks’ efficiency.

GCC Islamic banks need to improve the presence of independent members on the board of directors. In addition, these banks are invited to count more on Sharīʿah auditors and educated staff characterized by a high level of competency in the domain of Islamic banking and finance.

To the best of the authors’ knowledge, this is the first study that highlights the effect of managerial-specific education in Islamic accounting and finance and scarcity of Sharīʿah scholars on Islamic banks’ efficiency.

The purpose of this paper is to check the geranium oil and anise oil effect to inhibit inflammation in brain cerebral cortex and hippocampus areas in depression.

Depression defined as psychiatric disease and chronic mild stress (CMS) model a well-known animal model of depression that represented major symptoms occurred in human depression. Geranium oil and anise oil selected for such a study to check their anti-inflammatory effect in brain tissues in depressed animal model.

The brain cerebral cortex and hippocampus neurotransmitters serotonin, dopamine, norepinephrine, gamma aminobutyric acid (GABA) and interleukin (IL)-10 significantly decreased (p < 0.001) while brain cerebral cortex and hippocampus IL-1ß, IL-6, tumor necrosis factor-alpha (TNF-α) and Ki-67 levels significantly increased (p < 0.001) in CMS rats compared to control. The oral intake of venlafaxine drug, anise oil and geranium oil significantly increased (p < 0.001) serotonin, dopamine, norepinephrine, GABA and IL-10 while significantly decreased (p < 0.001) IL-1ß, IL-6, TNF-α and Ki-67 levels to approach normal levels in brain cerebral cortex and hippocampus areas compared with CMS rats.

Antidepressants used in depression treatment but these drugs are either too expensive or had side effects. Folklore and complementary medicine used in different diseases treatment due to cheap and available source. Geranium oil and anise oil had anti-inflammatory effect in brain cerebral cortex and hippocampus areas in CMS rats.