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This study aims to determine the threshold of salt taste recognition and to evaluate differences by sex, age and body mass index (BMI) among a sample of Moroccan population.

A simple-blind experimental study was conducted among 201 healthy subjects to determine the threshold of salt taste recognition and to evaluate differences by sex, age and BMI among a sample of Moroccan population. The threshold of salt taste recognition was determined based on the validated the three alternatives forced choice method. A total of 11 prepared solutions of sodium chloride at different concentrations ranging from 0–500 mmol/L were used.

The average of the total population was 14.6 ± 10.9 mmol/L. And, 84% of the total population recognized the salt taste at the concentration of 15 mmol/L. Women participants detected the salt taste at a lower rate (53% versus 38% at 8 mmol/L, p = 0.02, in women and men, respectively). The mean values of the threshold among women was significantly lower (12.6 ± 8.1 mmol/L) compared to men (16.7 ± 12.8 mmol/L), p < 0.001. No statistical difference was obtained among either age groups or BMI categories.

The present study showed that the average threshold of salt taste recognition is high, and that it is even higher in men compared to women. At a community level, a progressive reduction of salt in food items is recommended.

Iodine deficiency has several adverse effects on human growth and development and it is categorized collectively as iodine deficiency disorders (IDDs). Recent estimations showed that 29.8 per cent of school-age children have insufficient iodine intake. Salt iodization is widely accepted as the best method for increasing iodine intake. In 1995, Morocco adopted the universal salt iodization strategy to reduce iodine deficiency and consequently prevent and control IDDs. This study aims to determine the benefit of this strategy on schoolchildren and adolescent by assessing iodine intake and evaluating iodine deficiency.

This transversal study was conducted on 131 children and adolescents. Iodine intake was assessed using a food frequency questionnaire. Iodine status was evaluated on 24-h urine samples and the creatinine excretion was used to validate completeness of urine collection.

The medians of urinary iodine excretion and concentration were 77 µg/day and 96 µg/L, respectively. Overall, 72.5 per cent are deficient, so mild and moderate iodine deficiencies were reported in 58 per cent and 14.5 per cent, respectively, and no child exhibited severe deficiency. A significant difference was reported between iodine deficiency and, sex and age; iodine deficiency was more pronounced in boys and children under eight years. In this study, iodine status in deficient children does not change with the consumption pattern of dairy products and eggs, and results showed no significant association (p > 0.05). However, fish consumption was significantly associated to urinary iodine concentration = 100 µg/L (p = 0.044). Average UIC in school-aged children is still inadequate and consumption of foods high in iodine remains very insufficient. Therefore, additional efforts must focus on nutritional education of Moroccan school-aged children.

In the author’s knowledge, this is the first study evaluating schoolchildren iodine status by 24-h iodine collection; the study reported association of iodine deficiency with dietary habit concerning sources of food rich on iodine.

Sugar consumption in Morocco is high, which is involved in triggering serious health conditions. Hence, assessing the recognition threshold of sweet taste among Moroccans is strongly needed. This study aims to determine the threshold of sweet taste recognition and to evaluate differences by sex, age and body mass index among a sample of Moroccan population.

This single-blind trial was conducted among 199 healthy participants to determine the sweet taste. Age and anthropometric characteristics were registered. Nine sucrose solutions of the following concentrations (0; 0.111; 0.333; 1; 3; 9; 27; 81; 243 mmol/L) were prepared. Sweet taste perception thresholds were determined based on the validated 3-alternative forced choice test method.

The average age of the sample population was 21.5 ± 26.1. And more than half (51.7%) detected the taste at the concentration of 9 mmol/L, while 91.9% recognized it at a concentration of 27 mmol/L. In terms of sex, the recognition of taste was not different between females and males (p > 0.05). The mean values of the threshold among women were significantly lower (20 ± 20.8 mmol/L) compared to men (23.9 ± 33.2 mmol/L). The age group 49–59 years old had the lowest threshold with a mean of 13.4 ± 10.2 mmol/L, and the groups with BMI in the overweight category had mean of 16.9 ± 18.2 mmol/L. However, no statistical difference was observed among either age groups or BMI categories.

The sweet recognition threshold among the studied population is high. Therefore, it is strongly recommended to educate the population about the necessity of a progressive reduction of sugar in food items to combat non-communicable disorders.

The purpose of this paper is to examine corporate finance practices in the frontier market of Morocco and compare the practices used by Moroccan companies to those in other countries. It focuses primarily on capital budgeting and real options. The study also examines whether corporate finance practices used in Morocco are consistent with more theoretically superior techniques.

The study uses a mail questionnaire to gather data from chief financial officers and other senior executives of Casablanca Stock Exchange (CSE) listed companies.

Moroccan managers generally view the internal rate of return, accounting rate of return, and payback method as more important than the theoretically superior net present value. Few of the responding firms use real options when making capital budgeting decisions. They tend to use less sophisticated techniques to evaluate investment opportunities and calculate the cost of capital than their counterparts in developed countries. The most frequently used techniques by CSE-listed companies to estimate the cost of equity capital are the cost of debt plus an equity risk premium and the accounting return on equity. CSE-listed companies rely heavily on management’s subjective judgment to estimate cash flows.

Despite a 40 percent response rate, the number of responses did not permit examining whether differences in firm size, industry, educational background, and other characteristics affect the results. Although non-response bias is a potential limitation, test results show no statistically significant differences between the responding and non-responding companies on any of the five characteristics analyzed. These findings lessen concern about potential non-response bias. Given that the findings relate to a frontier market, they are most likely generalizable to similar countries in the Middle East and North Africa region.

The findings may be useful to various parties including corporate managers, boards of directors, and financial analysts. Given that investment decisions affect shareholder wealth, understanding the practices used by corporate managers is crucial in deciding what projects to undertake. This research raises awareness for management to review their corporate finance practices, compare them with their peers, and examine whether these techniques are aligned with proper allocation of resources and value maximization.

Overall, the findings imply that Moroccan firms have room to improve their corporate finance practices. Failing to do so could have serious implications ranging from the inefficient allocation of resources in the economy to the destruction of shareholder value.

To the authors’ knowledge, this is the most comprehensive study using survey methodology to investigate corporate finance practices in Morocco. It provides new insights on such topics as capital budgeting, capital structure, cost of capital estimation, and real option techniques.

The economic development of Bangladesh is heavily reliant on the banking industry, yet it faces numerous hurdles, including liquidity issues, capital shortages, non-performing loans, inefficiencies and so on. Therefore, this study investigated the performance and efficiency of scheduled banks (state-owned, private commercial, foreign commercial and specialized banks) operating in Bangladesh.

The research was conducted using secondary data from annual reports of banks. The CAMELS rating system and Data Envelopment Analysis (DEA) methods were employed to measure the performance and efficiency of banks, respectively.

In the overall bank rankings, results revealed that foreign commercial Standard Chartered Bank and state-owned Sonali Bank Limited came in first and last position, respectively. Among the four categories of banks, foreign commercial banks were the best performer, while state-owned banks were the worst. Only two banks, i.e. Citibank NA and HSBC Bank, were scale efficient while the remaining banks were inefficient. In terms of performance and efficiency, state-owned and specialized banks were deemed wanting.

This study proposes recommendations to the policymakers that could lead to more effective tactics for improving the banking industry's performance and efficiency.

As far as the authors are concerned, this study presents empirical evidence on the performance and efficiency of different types of banks and explores comparisons among them, which has never been done to this extent in the country before.

Non-communicable diseases (NCD) such as heart disease, diabetes and overweight and obesity are associated with physical inactivity and represent the leading cause of death globally. In the Arabic-speaking region, NCD is associated with more than 2.3 million deaths annually with rates expected to increase. Professional physical education (PE) journals are important resources in the dissemination of knowledge from evidence to practice. With the growing physical inactivity problem among Arabic-speaking countries, the purpose of this paper is to assess the availability culturally relevant peer-reviewed physical education journals in this region.

An assessment of professional PE journals within this region was conducted using four academic databases and journal directories. The electronic search generated 14 PE-affiliated journals in Arabic-speaking countries with a publication status of active, interrupted or ceased; search parameters were limited to English, Arabic and French languages.

Results indicated that no professional publications identified in this review predates to 2005 within the Arabic-speaking region. Although all 14 journals within the sample offer both electronic and open access, only one provided both print and electronic versions. Iraq was over-represented with 12 PE journals; no other country offered more than one.

Systematic analyses of PE prevalence among Arabic-speaking countries are scarce, and there are no current evaluations of peer-reviewed publications addressing PE within the Arabic-speaking region. PE capacity building and collaboration can be fostered, improved and maintained when supported by regionally and culturally congruent research.