Heba Tolla El Sayed Abo El Naga and Manar Yahia Ismail Abd El-Aziz
Synthetic materials have many drawbacks in high-performance garments because they absorb less moisture and cause allergies to sensitive individuals. Cotton materials cannot…
Abstract
Purpose
Synthetic materials have many drawbacks in high-performance garments because they absorb less moisture and cause allergies to sensitive individuals. Cotton materials cannot satisfy all the requirements and cannot provide the required high performance. This study aims to use eco-friendly materials with a common structure to analyse their suitability for high-performance garment application.
Design/methodology/approach
This study used two eco-friendly yarns (bamboo, modal and bamboo: modal 50:50) and yarns per needle (two- and four-ply yarns). with a single jersey knit construction and gauge of 7. The physical, mechanical, appearance, comfort, thermal and ultraviolet protection factor (UPF) protection characteristics were evaluated using 15 tests.
Findings
The produced knitted fabrics showed high performance for use as garments with physical, mechanical, appearance, comfort, thermal and UPF protection characteristics that were achieved, tested and analysed. The highest-achieved samples with a good UPF (>15) were made from bamboo material, which has other high-performance characteristics such as antibacterial characteristics, a soft surface, thermal insulation and others.
Research limitations/implications
The single jersey structure was used for producing fabrics as it is the common structure in the garment. Also, only gauge 7 was used for its economics and ease of production.
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Heba El-Sayed and Mayada Abd El-Aziz Youssef
This paper aims to, using the concept of “modes of mediation”, examine how different roles for accountants are “made present” in an Egyptian manufacturing company. The paper…
Abstract
Purpose
This paper aims to, using the concept of “modes of mediation”, examine how different roles for accountants are “made present” in an Egyptian manufacturing company. The paper introduces the notion of “modes of mediation” as a different perspective for the opposing popular archetypes of accountants: “bean-counter” versus “business partner”. Modes of mediation emphasise the materiality of artefacts, entities and technologies, as well as organisational space and spatial settings.
Design/methodology/approach
The paper draws on a field study in an Egyptian manufacturing company where accountants are engaged as business partners and involved in operations planning and decision-making. The data were collected over a period of four years through participant observation, interviews and ethnographic techniques.
Findings
The paper reveals the relational nature of accountants’ calculative agency and shows how roles of accountants are intimately associated with a web of technologies and artefacts, as well as spatial working arrangements that represent particular “modes of mediation”.
Research limitations/implications
The concept of “modes of mediation”, which is still under-explored in the role change literature, is useful in studying the roles of accountants. It enriches our understanding of the wider involvement of accountants in business decision-making that goes beyond the major drivers of role change and deliberate interventions discussed in the existing literature.
Originality/value
The paper contributes to the literature on role change by drawing attention to the way in which different modes of mediation, involving certain material and spatial arrangements, enact different forms of calculative agency. Minor alteration to these arrangements can result in a wider involvement of accountants in business decision-making.
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This articulation sets out to focus on the mechanisms and dynamics of “expertise constitution” where it is understood as an “accomplishment” or an “achievement”. This…
Abstract
Purpose
This articulation sets out to focus on the mechanisms and dynamics of “expertise constitution” where it is understood as an “accomplishment” or an “achievement”. This understanding appears to be an important step in studying the interrelation of accountants and ICTs, while avoiding the traditional de‐skilling or empowering accounts of technologies that still inform much of the current debate on the uses of ICTs.
Design/methodology/approach
The paper, using accountants and enterprise resource planning systems in Egypt as an example, illustrates how ERP represents an opportunity for accountants to assert their expertise and to produce new identities for themselves by acting as the spokesperson of technology and by promoting claims of expertise in terms of identifying what is required for ERP to work in their companies.
Findings
Finds that there is no dilution of expertise in relation to ICTs; rather, some accountants are promoting themselves as a group of relevant experts in deriving benefits from these systems. Rather than a threat, accountants mobilize the advent of ERP as an occasion where their skills and their accounting knowledge are represented as important for the proper functioning of these technologies.
Originality/value
This paper is seen to contribute to the existing literature, by addressing calls for the study of the relation between ICT in general and ERP in particular, and accountants’ expertise, and offering a different conceptualisation of their interrelationship.
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Heba El Sayed and Chris Westrup
The aim of the paper is to move beyond globalisation as a concept and explore processes of globalisation that are linked to ICTs, using Egypt as an example. The paper explores how…
Abstract
The aim of the paper is to move beyond globalisation as a concept and explore processes of globalisation that are linked to ICTs, using Egypt as an example. The paper explores how ICTs have been linked to economic and social development by international agencies such as the UNDP and the World Bank. It focuses on the national initiatives of the Egyptian government to facilitate development through ICTs and shows the variety of agents – other governments, multinationals, international development agencies, new government agencies, local companies – necessary in these plans. We argue that ICT facilitated development has led to the formation of new, and more complex, networks of relations where ICTs act as a common point of interest and where the roles of these diverse actors are redefined in this process. The example of Oracle and the installation of an ERP system in an Egyptian company are used to illustrate these points.
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Galal H. Elgemeie, Maher H. Helal and Heba M. El‐Sayed
The synthesis and chemistry of nitrogen heterocyclic azo compounds have been extensively studied. Many derivatives of this type were proved to be excellent dyes. Presents a…
Abstract
The synthesis and chemistry of nitrogen heterocyclic azo compounds have been extensively studied. Many derivatives of this type were proved to be excellent dyes. Presents a systematic and comprehensive survey of all recently synthesised nitrogen heterocyclic azo dyes according to dyeing methods.
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Osman Ahmed El-Said, Heba Aziz, Islam Elbayoumi Salem and Marwa Youssif
Aligned with the global commitment to Sustainable Development Goal (SDG) 12: Responsible Consumption and Production, this study investigated the role of mega events in promoting…
Abstract
Purpose
Aligned with the global commitment to Sustainable Development Goal (SDG) 12: Responsible Consumption and Production, this study investigated the role of mega events in promoting environmentally sustainable behaviors, with a specific focus on Expo 2020 Dubai.
Design/methodology/approach
The context of the current study is Expo 2020 Dubai. Data was gathered from a convenience sample of 250 Expo 2020 Dubai visitors, and following data screening, the data was analyzed using AMOS 24 software following a two-step approach.
Findings
The study found that the implementation of environmentally sustainable practices significantly explained visitors’ environmental sustainability awareness. Moreover, the implementation of environmentally sustainable practices and environmental sustainability awareness positively influenced visitors’ awareness of consequences. Personal norms were found to be influenced by environmental sustainability awareness and awareness of consequences, while the relationship between the implementation of environmentally sustainable practices and personal norms was found to be insignificant. Finally, all predictors of intention to adopt environmentally sustainable behaviors were significant, with environmental sustainability awareness having the strongest impact, followed by the implementation of environmentally sustainable practices, personal norms and awareness of consequences.
Practical implications
These findings contribute valuable insights into the potential influence of mega events on promoting environmentally sustainable behaviors, with implications for event organizers and policymakers working toward sustainable development objectives.
Originality/value
Despite the significant impact of mega-events, few studies have explored how their sustainability practices affect environmental awareness and behavior. With rising global concern for climate change, examining the role of events like Expo 2020 Dubai in promoting sustainability is crucial. This research addresses this gap by investigating how mega-events can enhance environmental awareness and sustainable behaviors.
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Heba Abou-El-Sood and Dalia El-Sayed
The authors investigate whether abnormal tone in corporate narrative disclosures is associated with earnings management and earnings quality, in an emerging market context. Based…
Abstract
Purpose
The authors investigate whether abnormal tone in corporate narrative disclosures is associated with earnings management and earnings quality, in an emerging market context. Based on agency theory and opportunistic/impression management perspective, this study examines whether executives manage disclosure tone to support their opportunistic behavior, when using earnings management.
Design/methodology/approach
This study uses a sample of earnings press releases of publicly traded firms in the MENA region during 2014–2019. It employs textual analysis to measure disclosure tone. The authors estimate abnormal disclosure tone after controlling for firm characteristics. Discretionary accruals proxy for earnings management and are estimated using Modified Jones model. Earnings quality is measured using accounting-based and market-based proxies: earnings smoothness, persistence, predictability and value relevance/informativeness.
Findings
Results show a positive association between abnormal disclosure tone and earnings management. Additionally, results show that earnings persistence is higher for firms with lower levels of abnormal disclosure tone. Results are sustained for earnings smoothness, but not for predictability and value relevance/informativeness.
Research limitations/implications
Results provide initial evidence of management's use of tone management jointly with earnings management. This adds to prior studies adopting the opportunistic perspective of disclosure tone, through showing that discretionary tone in narrative disclosures can be strategically used by management to influence investors' perceptions.
Practical implications
The results provide valuable insight to board of directors, auditors and market participants on the possible biases emerging from tone of narrative disclosures in corporate reports. For regulators and standard-setters, results shed light on the need for regulations and rules beyond financial statements, to guide disclosure of narrative information in different corporate reports.
Originality/value
This study contributes to the rare evidence that investigates textual disclosure characteristics to uncover management's opportunistic practices and assess earnings quality. Where majority of studies concentrate on developed markets, this study provides novel evidence of emerging markets by examining the association between abnormal disclosure tone and earnings management/earnings quality. Also, it validates the tone management model proposed by Huang et al. (2014) for capturing tone manipulation.