Khaled Sabry and Sarmad AlShawi
This paper aims to highlight some learning and teaching challenges in relation to universities and colleges in the Gulf region, including students' learning preferences, and…
Abstract
Purpose
This paper aims to highlight some learning and teaching challenges in relation to universities and colleges in the Gulf region, including students' learning preferences, and cultural aspects. It explores the sequential‐global learning styles profile of undergraduate students as part of a continuous research in Information Systems Design with a particular focus on the design of Interactive Learning Systems (ILS).
Design/methodology/approach
The paper examines the learning style profile of undergraduate students for a cohort of Management Information Systems at a regional university in the UAE. It uses the Index of learning styles instrument as a tool for measuring the sequential‐global learning styles dimension. Also, the paper conducts a literature review of different aspects related to current challenges facing undergraduate students in the Gulf region as well as design principles related to the interactivity of learning systems.
Findings
The results show overall equal tendency towards both the sequential and global styles, different from a previous paper conducted in UK university. The paper highlights some students' differences that should be catered for in ILS design.
Originality/value
The paper is expected to provide further insights into some of the challenges facing many students doing their undergraduate degrees as well as the importance of a carefully balanced design of ILS (balance and bend model) to cater for students' different preferences and needs. A discussion and recommendations on how these findings can be reflected on the design of ILS are provided.
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Sabri Boubaker, Faten Lakhal and Mehdi Nekhili
The purpose of this paper is to consider the determinants of web‐based corporate reporting by French‐listed firms.
Abstract
Purpose
The purpose of this paper is to consider the determinants of web‐based corporate reporting by French‐listed firms.
Design/methodology/approach
The paper is based on a literature review of the determinants of web‐based corporate disclosures and is both descriptive and explicative. It analyzes the use of the internet to disseminate corporate information and examines the extent of web‐based corporate disclosure by developing a set of disclosure indexes. To test the authors' hypotheses, an OLS regression framework was estimated on a sample of 529 French‐listed firms in 2005.
Findings
Descriptive analysis shows that French firms are using the internet to disseminate existing rather than timely information. The results show that large‐sized firms, large‐audited firms, firms featuring a dispersed ownership structure, those that have issued bonds or equities and IT industry firms extensively used the web to disclose information to their shareholders. The results also show that voluntary disclosures are more suited for the internet than mandatory disclosures.
Research limitations/implications
The study does not cover all information provided on web sites, particularly those about the impact of IFRS on companies' accounts.
Practical implications
The findings are useful to both managers, wishing to meet actual and potential investors' informational needs and to investors wishing to invest in a richer informational environment and to better assess firm value.
Originality/value
This paper provides a better understanding of the choice of the internet to release information in the French context, where internet corporate reporting is not standardized as in the USA and Canada.
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Muhammad Aamir, Riaz Muhammad, Majid Tolouei-Rad, Khaled Giasin and Vadim V. Silberschmidt
The research on lead-free solder alloys has increased in past decades due to awareness of the environmental impact of lead contents in soldering alloys. This has led to the…
Abstract
Purpose
The research on lead-free solder alloys has increased in past decades due to awareness of the environmental impact of lead contents in soldering alloys. This has led to the introduction and development of different grades of lead-free solder alloys in the global market. Tin-silver-copper is a lead-free alloy which has been acknowledged by different consortia as a good alternative to conventional tin-lead alloy. The purpose of this paper is to provide comprehensive knowledge about the tin-silver-copper series.
Design/methodology/approach
The approach of this study reviews the microstructure and some other properties of tin-silver-copper series after the addition of indium, titanium, iron, zinc, zirconium, bismuth, nickel, antimony, gallium, aluminium, cerium, lanthanum, yttrium, erbium, praseodymium, neodymium, ytterbium, nanoparticles of nickel, cobalt, silicon carbide, aluminium oxide, zinc oxide, titanium dioxide, cerium oxide, zirconium oxide and titanium diboride, as well as carbon nanotubes, nickel-coated carbon nanotubes, single-walled carbon nanotubes and graphene-nano-sheets.
Findings
The current paper presents a comprehensive review of the tin-silver-copper solder series with possible solutions for improving their microstructure, melting point, mechanical properties and wettability through the addition of different elements/nanoparticles and other materials.
Originality/value
This paper summarises the useful findings of the tin-silver-copper series comprehensively. This information will assist in future work for the design and development of novel lead-free solder alloys.
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This paper aims to evaluate the social safety nets in Tunisia using targeting performance indicators which consider the divergence observed between the beneficiary selection…
Abstract
Purpose
This paper aims to evaluate the social safety nets in Tunisia using targeting performance indicators which consider the divergence observed between the beneficiary selection process at the regional level and the official identification of poor.
Design/methodology/approach
In the first part of this research, the author intend to quantify the degree of association between social programs coverage and poverty incidence, with special emphasis on the contribution of the center's targeting of regions and on the efforts of the regions themselves to reach their poor households. Next, the author measure four targeting errors: inclusion and exclusion errors, by eligibility and by poverty. These targeting errors help policymakers to understand how well a program is performing in terms of its specific eligibility criteria and knowing whether a social transfer is reaching poor people at the regional level.
Findings
The author’s empirical findings show there is a positive targeting differential which rejects the nullity of independence between poverty incidence and coverage of the program in Tunisia. The author then found that the overall targeting differential is accounted for by the intra-region component. After estimating the eligibility thresholds at the regional level, the author found that the targeting performance differs from one region to another, while some recorded gains that others did not.
Originality/value
To the best of our knowledge, no research has addressed the distinction between eligibility and poverty in the measurement of targeting errors. Thus, this paper contains research to fill this gap. It differs from previous studies in two important ways. First, the targeting errors will be estimated on the basis of the official eligibility criteria used at the regional level. Second, we estimate the eligibility thresholds by considering the programs coverage rate variations between regions based on quotas allocated to each governorate by the Ministry of Social Affairs (MSA).
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Unifying the budget would in effect guarantee funding to eastern Libya for the year -- a prospect unpalatable to western Libyans who suffered from eastern military commander…
Ahmed Aboelfotoh, Ahmed Mohamed Zamel, Ahmad A. Abu-Musa, Frendy, Sara H. Sabry and Hosam Moubarak
This study aims to examine the ability of big data analytics (BDA) to investigate financial reporting quality (FRQ), identify the knowledge base and conceptual structure of this…
Abstract
Purpose
This study aims to examine the ability of big data analytics (BDA) to investigate financial reporting quality (FRQ), identify the knowledge base and conceptual structure of this research field and explore BDA techniques used over time.
Design/methodology/approach
This study uses a comprehensive bibliometric analysis approach (performance analysis and science mapping) using software packages, including Biblioshiny and VOSviewer. Multiple analyses are conducted, including authors, sources, keywords, co-citations, thematic evolution and trend topic analysis.
Findings
This study reveals that the intellectual structure of using BDA in investigating FRQ encompasses three clusters. These clusters include applying data mining to detect financial reporting fraud (FRF), using machine learning (ML) to examine FRQ and detecting earnings management as a measure of FRQ. Additionally, the results demonstrate that ML and DM algorithms are the most effective techniques for investigating FRQ by providing various prediction and detection models of FRF and EM. Moreover, BDA offers text mining techniques to detect managerial fraud in narrative reports. The findings indicate that artificial intelligence, deep learning and ML are currently trending methods and are expected to continue in the coming years.
Originality/value
To the best of the authors’ knowledge, this study is the first to provide a comprehensive analysis of the current state of the use of BDA in investigating FRQ.
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Rasem N Kayed and M. Kabir Hassan
The purpose of this paper is to critically review some of the existing literature relevant to Saudi Arabia's quest for development in order to build the argument for the viability…
Abstract
Purpose
The purpose of this paper is to critically review some of the existing literature relevant to Saudi Arabia's quest for development in order to build the argument for the viability of entrepreneurship to Saudi Arabia's development process.
Design/methodology/approach
The method employed in this study is a combination of critical examination of existing literature and the authors' personal experience with the developmental and entrepreneurial process.
Findings
The successive five‐year developmental plans failed to include an entrepreneurship sector, thus failing to address the most pressing unemployment problem facing the economy.
Research limitations/implications
The authors critically examined the issue of Saudi Arabia's economic development using secondary data coupled with field experience of the authors. This is a case study, so it did not employ any empirical analysis.
Practical implications
The findings of this paper will reinforce the importance of entrepreneurship as a diversification strategy among the policy‐making bodies in Saudi Arabia. Although Saudi Arabia advocates the policy of development maintaining Islamic values, the paper makes a case that such Islamic values should be implemented fully to achieve socio‐economic justice.
Originality/value
The paper comprises derived research based on country analysis coupled with the authors' practical experience with Saudi Arabia's economic development and entrepreneurial activities. It is original in the sense that the authors provide reasoned interpretations of Saudi Arabia's economic development and the role that an entrepreneurial sector can play in achieving balanced socio‐economic justice.
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Miranti Kartika Dewi and Karina Wulandari
By the end of this case study analysis, students are expected to understand the dynamics of global markets by identifying institutional voids in prospective export destinations…
Abstract
Learning outcomes
By the end of this case study analysis, students are expected to understand the dynamics of global markets by identifying institutional voids in prospective export destinations using the framework by Khanna and Palepu; evaluate potential export destinations for Nablus Soap Company (NSC), taking into account the identified institutional voids and their implications for market entry.
Formulate strategies for NSC to address institutional voids and manage exports effectively to the selected country.
Assess various global expansion strategies beyond exporting for NSC, examining their respective advantages, disadvantages, and feasibility within the context of the company’s goals.
Analyze the factors that contributed to NSC’s successful expansion into 72 countries, despite the longstanding challenges faced by Palestinians since 1948, including the recent impact of the 2023 situation in Gaza on the West Bank.
Case overview/synopsis
This case study provides students with an in-depth understanding of the Palestinian economy, focusing on the NSC, a small and medium enterprise in the olive soap industry. Founded by Mojtaba Tbeleh in 1971, NSC’s legacy spans 400 years. It is known for crafting handmade, 100% natural soap with olive oil as a key ingredient. As of November 2023, NSC has successfully expanded its exports to more than 72 countries. Despite this achievement, the company faces significant challenges due to various restrictions, particularly those imposed by occupying forces. The case study provides insights into NSC’s international expansion challenges, guiding students in understanding how institutional voids in potential expansion destinations impact market entry decisions. It encourages them to identify these voids select appropriate markets and formulate strategies to leverage NSC’s global expansion potential.
Complexity academic level
This case study is suitable for undergraduate- or postgraduate-level students.
Supplementary materials
Teaching notes are available for educators only.
Subject code
CSS 5: International business.
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Khaled Mostafa, Mohamed Ramadan and Azza El-Sanabary
This study aims to address a comprehensive and integrated investigations pertaining to the preparation of AgNPs with well-defined nano-sized scale using the aforementioned poly…
Abstract
Purpose
This study aims to address a comprehensive and integrated investigations pertaining to the preparation of AgNPs with well-defined nano-sized scale using the aforementioned poly (meth acrylic acid [MAA])–chitosan graft copolymer, which is cheap, nontoxic, biodegradable and biocompatible agent as a substitute for the traditionally used toxic reducing agents.
Design/methodology/approach
AgNPs are prepared under a range of conditions, containing silver nitrate and poly (MAA)–chitosan graft copolymer concentrations, time, temperature and pH of the preparation medium. To classify AgNPs obtained under the various conditions, ultraviolet–visible spectroscopy spectra and transmission electron microscopy images are used for characterization of AgNPs instrumentally in addition to the visual color change throughout the work. The work was further extended to study the application of the so prepared AgNPs on cotton fabric to see their suitability as antibacterial agent as well as their durability after certain washing cycles.
Findings
According to the current investigation, the optimal conditions for AgNPs formation of nearly 3–15 nm in size are 5 g/l, poly (MAA)–chitosan graft copolymer and 300 ppm AgNO3 in addition to carrying out the reaction at 60°C for 30 min at pH 12. Besides, the application of the so prepared AgNPs on cotton fabric displayed a substantial reduction in antibacterial efficiency against gram-positive and gram-negative bacteria estimated even after 10 washing cycles in comparison with untreated one.
Originality/value
To the best of the authors’ information, no comprehensive study of the synthesis of AgNPs using poly (MAA)–chitosan graft copolymer with a graft yield of 48% has been identified in the literature.