Search results

1 – 10 of over 17000
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 12 September 2008

R.F. Al‐Ghamdi, A.M. El‐Shareef, M.T. Saeed and S.A. Ali

The aim is to demonstrate corrosion inhibition capabilities of several isoxazolidines, containing hydrophobic substituents and having varying degree of steric congestion around…

479

Abstract

Purpose

The aim is to demonstrate corrosion inhibition capabilities of several isoxazolidines, containing hydrophobic substituents and having varying degree of steric congestion around nitrogen.

Design/methodology/approach

A number of isoxazolidines were prepared. Corrosion inhibition efficiencies of these organic compounds were determined by gravimetric and electrochemical methods, using carbon steel as the substrate metal and 0.5 M H2SO4 at 40‐70°C as the corrosive environment. Concentration of inhibitor was varied between 5 and 400 ppm.

Findings

Increase in steric congestion around the nitrogen centre and hydrophobic chain lengths as well as increase in temperature (in the presence of the inhibitor in the higher concentration range 100‐400 ppm) were found to increase the corrosion inhibition efficiency of the isoxazolidines. Electrochemical measurements corroborated these results. Thermodynamic parameters (ΔGads0Hads0Sads0) for the adsorption process and kinetic parameters for the metal dissolution (or hydrogen evolution) reaction were determined.

Originality/value

This is the first time the corrosion inhibition characteristics of isoxazolidines, an important class of readily accessible compounds, have been evaluated in H2SO4 medium.

Details

Anti-Corrosion Methods and Materials, vol. 55 no. 5
Type: Research Article
ISSN: 0003-5599

Keywords

Access Restricted. View access options
Article
Publication date: 1 June 2005

S.U. Rahman, M.T. Saeed and Sk.A. Ali

To demonstrate corrosion inhibition capabilities of new cyclic nitrones, containing hydrophobic substituents.

630

Abstract

Purpose

To demonstrate corrosion inhibition capabilities of new cyclic nitrones, containing hydrophobic substituents.

Design/methodology/approach

A number of new cyclic nitrones were synthesized. Corrosion inhibition efficiencies of these organic inhibitors were determined by gravimetric and electrochemical methods, using carbon steel as the substrate metal and 1 M HCl at 60°C as the corrosive environment. Concentration of inhibitor was varied between 50 and 400 ppm.

Findings

All compounds exhibited excellent corrosion efficiencies that ranged between 90.0 and 98.3 percent in 1 M HCl at 60°C. Tafel tests corroborated these results.

Research limitations/implications

The inhibitors were tested in acidic medium. It is unknown how these inhibitors will function in the presence of other ions that are typically present in natural corrosive environment.

Originality/value

All organic compounds presented in this work are new and this is the first time their corrosion inhibition characteristics have been evaluated.

Details

Anti-Corrosion Methods and Materials, vol. 52 no. 3
Type: Research Article
ISSN: 0003-5599

Keywords

Access Restricted. View access options
Article
Publication date: 28 April 2020

Medhat N. El Guindy and Nadia Sbei Trabelsi

This paper aims to investigate the impact of International Financial Reporting Standards (IFRS) adoption on audit and non-audit fees in the UK setting. The study investigates…

1012

Abstract

Purpose

This paper aims to investigate the impact of International Financial Reporting Standards (IFRS) adoption on audit and non-audit fees in the UK setting. The study investigates whether UK firms adopting IFRS for the first time or reporting under IFRS, in general, are being charged higher audit and non-audit fees and whether this impact is conditional on audit firm size and tenure.

Design/methodology/approach

Using empirical data for UK listed firms from 2003-2007, the paper uses a regression model that explains audit and non-audit fees by independent variables measuring auditors’ and auditees’ characteristics including IFRS adoption and reporting. Additional regressions with interaction terms were performed to test the hypothetical conditional impact of auditor size and audit firm tenure on the above-mentioned association.

Findings

Audit and non-audit fees increase significantly for companies adopting IFRS for the first time and this increase is persistent during later years. In addition, results suggest that both Big four and non-Big four auditors charge higher audit and non-audit fees to their clients adopting or reporting under IFRS in a similar manner. Furthermore, findings indicate that audit firms increase audit and non-audit fees for old and new clients using IFRS which suggests no low-balling effect is detected.

Research limitations/implications

Results reported in this study provide insights to regulators in jurisdictions similar to the UK regarding the cost of IFRS adoption which includes higher audit and non-audit fees imposed by both Big four and non-Big four audit firms. In addition, this study argues, to some extent, against the notion that auditors may charge lower fees in the early years of the audit engagement to win new audit clients.

Originality/value

To the best of the knowledge, the findings are unique at two levels. First, the paper provides evidence on the cost of using IFRS in the UK jurisdiction which was not explored by previous research. Second, the paper investigates the potential conditional effect of auditor size and audit tenure on the association between IFRS adoption and auditors’ fees.

Details

International Journal of Accounting & Information Management, vol. 28 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Access Restricted. View access options
Article
Publication date: 1 December 2003

M. Tariq Saeed and Sk. Asrof Ali

A variety of bisquaternary ammonium salts was prepared for the first time by reacting N,N,N′,N′‐tetraallyl‐1,6‐hexanediamine with allyl chloride, propargyl chloride, benzyl…

405

Abstract

A variety of bisquaternary ammonium salts was prepared for the first time by reacting N,N,N′,N′‐tetraallyl‐1,6‐hexanediamine with allyl chloride, propargyl chloride, benzyl chloride, and 1‐bromododecane in excellent yields (>90 per cent). Inhibition efficiency for different concentrations of the synthesised compounds for the inhibition of corrosion of carbon steel in 1 M HCl exposed for 6 h at 60°C was determined gravimetrically. The bisquaternary salts exhibited excellent inhibition efficiencies (97‐99 per cent) in the acidic solution containing 400 ppm of the inhibitor. Comparable results were obtained by the electrochemical method using Tafel plots for the inhibition efficiency of the synthesised compounds. The adsorption of these compounds on carbon steel surface was found to obey Temkin's adsorption isotherm. The work marked the beginning of constituting an important class of new inhibitors containing multiple adsorption centres of positive nitrogens as well as π‐donor moieties.

Details

Anti-Corrosion Methods and Materials, vol. 50 no. 6
Type: Research Article
ISSN: 0003-5599

Keywords

Access Restricted. View access options
Article
Publication date: 1 June 2003

M. Tariq Saeed, Sk. Asrof Ali and S.U. Rahman

Several cyclic hydroxylamines containing hydrophobic substituents were prepared. All these hydroxylamines were tested for corrosion inhibition of carbon steel in 1M HCl at 60°C by…

481

Abstract

Several cyclic hydroxylamines containing hydrophobic substituents were prepared. All these hydroxylamines were tested for corrosion inhibition of carbon steel in 1M HCl at 60°C by gravimetric and electrochemical methods. All compounds showed excellent corrosion inhibition efficiency (IE per cent) in acidic solutions containing 400 ppm of the inhibitors; Inhibitor Efficiencies in the range 66‐98 per cent were measured by the gravimetric method. Comparable results were obtained by the electrochemical method using Tafel plots for the IE of some of the selected synthesised compounds.

Details

Anti-Corrosion Methods and Materials, vol. 50 no. 3
Type: Research Article
ISSN: 0003-5599

Keywords

Access Restricted. View access options
Article
Publication date: 1 December 2004

M. Tariq Saeed

The cycloaddition of cyclic nitrone1‐pyrroline‐1‐oxide with 1‐dodecene and 1‐hexadecene afford a bicyclic (isoxazolidines). These isoxazolidines were tested for corrosion…

1346

Abstract

The cycloaddition of cyclic nitrone1‐pyrroline‐1‐oxide with 1‐dodecene and 1‐hexadecene afford a bicyclic (isoxazolidines). These isoxazolidines were tested for corrosion inhibition of carbon steel in 1N H2SO4 in the 30‐60°C temperature range by gravimetric and electrochemical methods. The compound isoxazolidines exhibited excellent inhibition efficiency in the acidic corrosion environment. The presence of heteroatoms such as N and O induce greater adsorption of the inhibitor molecules onto the surface of carbon steel and the long hydrocarbon chains ensure coverage of the metal surface. The values of activation energy and free energy of adsorption indicated the physical nature of the adsorption on the surface of the carbon steel. Thermodynamic parameters were determined for the adsorption process (ΔGadso, ΔHadso, ΔSadso), and kinetic parameters for the metal dissolution (or hydrogen evolution) reaction in the presence of the isoxazolidines. The adsorption of inhibitors on the metal surface was found to obey the Langmuir adsorption isotherm. The isoxazolidines were found to be mixed‐type inhibitors. The isoxazolidine which had a tetradecyl hydrophobe was found to be a better inhibitor than was the decyl analogue.

Details

Anti-Corrosion Methods and Materials, vol. 51 no. 6
Type: Research Article
ISSN: 0003-5599

Keywords

Access Restricted. View access options
Article
Publication date: 13 June 2023

Muhammad Aamir Shafique Khan, Du Jianguo, Shuai Jin, Munazza Saeed and Adeel Khalid

Using the conservation of resources (COR) theory, the present study aims to examine the role of participative leadership in frontline service employees (FLEs)’ service recovery…

958

Abstract

Purpose

Using the conservation of resources (COR) theory, the present study aims to examine the role of participative leadership in frontline service employees (FLEs)’ service recovery performance. The present study also tests FLEs’ role breadth self-efficacy (RBSE) as a theoretically relevant mediator and FLE trait mindfulness as an important moderator.

Design/methodology/approach

Data were collected using time-lagged (three rounds, two weeks apart) from two sources (193 FLEs and 772 customers, who experienced a service failure). Structural equation modeling (Mplus, 8.6) was employed to analyze the data.

Findings

The results revealed that participative leadership was positively associated with FLEs service recovery performance, both directly and indirectly, via RBSE. The results also showed that FLE trait mindfulness moderated the link of participative leadership with RBSE and the indirect association of participative leadership with service recovery performance, via RBSE.

Practical implications

This study suggests that organizational leaders who exhibit participative leadership behavior are valuable for organizations. By demonstrating such behaviors, they boost FLEs' RBSE, which in turn improves their service recovery performance.

Originality/value

The present work makes important contributions to the literature on service recovery performance by foregrounding two important yet overlooked antecedents (participative leadership and RBSE) of FLE service recovery performance. The present work also contributes to the nascent literature on the antecedents and outcomes of RBSE in service contexts.

Details

Journal of Service Theory and Practice, vol. 33 no. 4
Type: Research Article
ISSN: 2055-6225

Keywords

Access Restricted. View access options
Article
Publication date: 20 May 2021

Muhammad Mushafiq, Muzammal Ilyas Sindhu and Muhammad Khalid Sohail

The main purpose of this study is to examine the relationship between credit risk and financial performance in non-financial firms.

1311

Abstract

Purpose

The main purpose of this study is to examine the relationship between credit risk and financial performance in non-financial firms.

Design/methodology/approach

In order to test the relationship between Altman Z-score model as a credit risk proxy and the Return on Asset and Equity as indicator for financial performance with control variables leverage, liquidity and firm size. Least Square Dummy Variable regression analysis is opted. This research's sample included 69 non-financial companies from the Pakistan Stock Exchange KSE-100 Index between 2012 and 2017.

Findings

This study establishes the findings that Altman Z-score, leverage and firm size significantly impact the financial performance of the KSE-100 non-financial firms. However, liquidity is found to be insignificant in this study. Altman Z-score and firm size have shown a positive relationship to the financial performance, whereas leverage is inversely related.

Practical implications

This study brings in a new and useful insight into the literature on the relationship between credit risk and financial performance. The results of this study provide investors, businesses and managers related to non-financial firms in the KSE-100 index with significant insight about credit risk's impact on performance.

Originality/value

The evidence of the credit risk and financial performance on samples of non-financial firms has not been studied; mainly it has been limited to the banking sector. This study helps in the evaluation of Altman Z-score's performance in the non-financial firms in KSE-100 index as well.

Details

Journal of Economic and Administrative Sciences, vol. 39 no. 1
Type: Research Article
ISSN: 1026-4116

Keywords

Access Restricted. View access options
Book part
Publication date: 14 December 2023

Syed Amir Shah and tavis d. jules

After the electoral victory in 2018, the newly formed Pakistan Tehreek-e-Insaf (PTI) government presented its National Education Policy Framework, chalking out its priorities of…

Abstract

After the electoral victory in 2018, the newly formed Pakistan Tehreek-e-Insaf (PTI) government presented its National Education Policy Framework, chalking out its priorities of bringing more than 22 million out-of-school children to schools, improving educational quality, and introducing a uniform education system in the country. However, the government’s grand ambitions, transpired quickly, only to produce a draft of a new unified curriculum in 2020. This chapter investigates the newly formulated Single National Curriculum (SNC) in Pakistan by using the lens of Critical Cultural Political Economy of Education (CCPEE). To understand the endogenous and exogenous factors shaping the SNC, the chapter argues that securitization and neoliberalization are the significant factors informing the development and the production of the new curriculum.

Details

Annual Review of Comparative and International Education 2022
Type: Book
ISBN: 978-1-83797-484-9

Keywords

Access Restricted. View access options
Article
Publication date: 3 March 2022

Nhat Tan Pham, Charbel Jose Chiappetta Jabbour, Muhammad Usman, Moazzam Ali and Hoang-Long Phan

Drawing on the conservation of resources theory, this study aims to apply a mixed-method to enrich the literature by investigating interrelationships among training, environmental…

742

Abstract

Purpose

Drawing on the conservation of resources theory, this study aims to apply a mixed-method to enrich the literature by investigating interrelationships among training, environmental triggers (environmental knowledge, awareness and concern) and employees' intention to carry out environmental activities.

Design/methodology/approach

This research applied a mixed-method carried out in Vietnam. By using the time-lagged data, Study 1 (quantitative research) was employed to test hypotheses. With Study 2 (qualitative research), four in-depth interviews were conducted to gain insight into a few unexpected findings from Study 1.

Findings

Study 1 indicates that environmental training is critical to directly boost not only the three environmental triggers but also employees' intention to engage in environmental activities. The findings further point out that environmental concern and awareness mediate the relationship between environmental training and employees' intention to engage in environmental activities. Unexpectedly, connections from environmental concern and awareness to employees' intentions were not moderated by environmental knowledge. The findings of Study 2 shed light on the role of environmental knowledge.

Originality/value

Based on the conservation of resources and social exchange theories, the research contributes to the existing literature by providing a better understanding of how environmental training stimulates employees' intention to implement environmental activities. The findings may be helpful for managers to encourage employees to contribute to organizations' green objectives.

1 – 10 of over 17000
Per page
102050