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Article
Publication date: 24 May 2013

Mahmoud Nassar, Husam Aldeen Al‐Khadash, Alan Sangster and Osama Mah’d

In spite of facilitating and motivating factors in the external environment, the implementation of new management‐accounting techniques as activity‐based costing (ABC) in…

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Abstract

Purpose

In spite of facilitating and motivating factors in the external environment, the implementation of new management‐accounting techniques as activity‐based costing (ABC) in companies is disappointing. The aim of the study is to determine factors that catalyse, facilitate and motivate the decision to implement ABC in Jordanian industrial companies. Additional objectives include determining the problems associated with ABC implementation and assessing the degree of success of ABC implementation in Jordan.

Design/methodology/approach

A sample of the Jordanian industrial companies was selected and a questionnaire survey was employed using a five‐point Likert scale to collect data from the financial managers, descriptive and analytical statistics were used to analyze the collected data.

Findings

The findings indicate that the most important factor that facilitates the decision to implement ABC was the provision of adequate training and the most influential factors which motivate the process of ABC implementation include an increasing proportion of overhead costs, and an increasing number of product variants. Consequently, this study found that the interaction of three types of factors (catalysts, facilitators and motivators) create the potential for change in these companies. Barriers to change could make the change process slower, hindering, and even preventing change; and barriers to change were identified that may explain the differing implementation rates of ABC in the Jordanian industrial sector. The greatest barrier to implementing ABC was found to be its high cost of implementation, followed by the high cost of ABC consultancy and computer staff time.

Originality/value

The study adds new elements to the institutional approach, and integrates it with concepts from psychology and organizational culture, to create a better understanding of management accounting. The results of study contribute to existing knowledge in the area of understanding the factors which act as catalysts, facilitate, and motivate ABC innovation and of those factors that create barriers to ABC implementation in Jordan.

Details

Journal of Applied Accounting Research, vol. 14 no. 1
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 13 September 2011

Olfat Mahmoud Nassar

The purpose of this paper is to assess the nutritional status of radiological technicians and to identify their nutritional and health problems.

164

Abstract

Purpose

The purpose of this paper is to assess the nutritional status of radiological technicians and to identify their nutritional and health problems.

Design/methodology/approach

A total of 80 adult radiological technicians aged 33.4±7.9 yr were chosen from hospitals and clinical settings in Minufiya governorate, Egypt. Data about socioeconomic status, health history, food habits, food consumption pattern, and food intake were collected. Blood samples were collected for the determination of haemoglobin (Hb), red blood cells, packed cell volume (PCV), leukocytes, alanine aminotransferase (ALT), aspartate aminotransferase (AST), and immunoglobulin.

Findings

Radiological technicians in this study have shown some signs of diseases as manifested by shortening of breath (26.3 percent), heart disturbances (6.3 percent), paleness of skin (30 percent), fatigue (57.5 percent), yellowness of face and hands (11.3 percent), loss of body weight (27.5 percent), loss of appetite (25 percent). About 30 percent of studied cases showed bad food habits. There was a decrease in mean Hb concentration and PCV values when compared with normal values. Activities of ALT and AST were found to be higher or equal to maximum normal values. The majority of subjects were found to be either overweight (42.5 percent) or obese (17.8 percent). Studied subjects failed to satisfy their requirements for energy, calcium, zinc, magnesium, vitamin A, vitamin C, and dietary iron.

Originality/value

In conclusion, the radiological technicians in this study had health problems as shown by health history and blood analysis. Moreover, a considerable percentage of them had bad food habits and they failed to satisfy their nutritional requirements from essential nutrients.

Details

Nutrition & Food Science, vol. 41 no. 5
Type: Research Article
ISSN: 0034-6659

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Publication date: 1 December 2009

Mahmoud Nassar, David Morris, Andrew Thomas and Alan Sangster

Purpose – The aim of the study is to contribute to a better understanding of activity-based costing (ABC) implementation systems in the context of a developing country such as…

Abstract

Purpose – The aim of the study is to contribute to a better understanding of activity-based costing (ABC) implementation systems in the context of a developing country such as Jordan. The main objectives of the study were to determine the extent of ABC implementation within the Jordanian industrial sector and identify the factors that facilitate and motivate the decision to implement ABC. Additional objectives include determining the problems associated with ABC implementation and assessing the degree of success of ABC implementation.

Design/methodology/approach – A questionnaire survey was conducted during 2008 among 88 Jordanian industrial companies that are listed on the Amman stock exchange. Eighty-eight questionnaires were distributed and 61 were returned giving a rate of response of 69.3%.

Findings – The survey findings indicate that ABC implementation among the Jordanian industrial companies is quite satisfactory. The rate of ABC implementation is about 55.7%. The most cited factors that facilitate the decision to implement ABC were that adequate training was provided for designing ABC and operating data in the information system are updated in real time: followed by the fact that adequate training was provided for using ABC. The most influential factors that motivate the process of ABC implementation are among others the increasing proportion of overhead costs, growing costs, including product costs and administrative costs, and currently the increasing number of product variants. Further factors are identified in the paper.

Originality/value – Most previous studies focused only on the implementation of ABC in western developed countries. The results of this study make a contribution to existing knowledge in the area of the implementation of ABC, especially in eastern developing countries such as Jordan. In addition, the current study used a multi-attribute to measure success of ABC implementation within the Jordanian industrial sector. This multi-attribute was composed of satisfaction with ABC implementation, the degree of using ABC in decision making and the success of ABC implementation.

Details

Accounting in Emerging Economies
Type: Book
ISBN: 978-1-84950-626-7

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Article
Publication date: 21 June 2011

Mahmoud Nassar, Husam Aldeen Al‐Khadash and Alan Sangster

This paper seeks to focus on the diffusion of activity‐based costing (ABC) in Jordan. A conceptual framework from general diffusion theory is adopted to describe the diffusion…

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Abstract

Purpose

This paper seeks to focus on the diffusion of activity‐based costing (ABC) in Jordan. A conceptual framework from general diffusion theory is adopted to describe the diffusion process within the Jordanian industrial sector. The main objective of the study is to determine the motivations for the implementation or non‐implementation of ABC.

Design/methodology/approach

Semi‐structured interviews were conducted with financial managers and heads of costing departments of companies within the Jordanian industrial sector. Both face‐to‐face and telephone interviews were used to achieve the research objective.

Findings

It was found that the rate of implementation of ABC in the Jordanian industrial sector follows the classical S‐shape. It is also suggested that the supply side of the diffusion process, most notably the role played by consultants, was an influence on many companies. This was not, however, a sufficient condition for companies to implement ABC.

Originality/value

Most previous studies focus on the implementation of ABC in Western developed countries. The results of this study make a contribution to existing knowledge in the area of the implementation of ABC, especially in Eastern developing countries such as Jordan. In addition, this research adds further evidence to the value of studying management accounting, and more specifically changes in management accounting practice. It describes the developments undertaken in the implementation of a new system and how a new system becomes accepted in practice.

Details

Qualitative Research in Accounting & Management, vol. 8 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Available. Content available
Book part
Publication date: 1 December 2009

Abstract

Details

Accounting in Emerging Economies
Type: Book
ISBN: 978-1-84950-626-7

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Article
Publication date: 14 September 2015

Nehal S. Ahmed, Hamdy S. Abdel-Hameed, Ahmed F. El-Kafrawy and Amal M. Nassar

The aim of this paper is to solve the problem of carbonaceous deposits in automotive engines by preparing different ashless detergent/dispersant additives based on propylene oxide…

303

Abstract

Purpose

The aim of this paper is to solve the problem of carbonaceous deposits in automotive engines by preparing different ashless detergent/dispersant additives based on propylene oxide (PO) and different amines. Carbonaceous deposits in automotive engines are the major problems associated with oil aging. Efficient detergents and dispersants have been used to solve this problem, particularly in lubricating oils.

Design/methodology/approach

The structures of the prepared compounds were confirmed using Fourier transform infrared spectroscopy (FT-IR), proton nuclear magnetic resonance (1H-NMR) and gel permeation chromatography (GPC) for determination of molecular weight. This was followed by the evaluation of the prepared compounds such as detergent/dispersant and antioxidants additives for lubricating engine oil using several techniques such as variation of viscosity ratio, change in total acid number, optical density using infrared techniques, spot method, determination of sludge and determination the potential detergent dispersant efficiency (PDDE).

Findings

All the prepared compounds were found to be soluble in lubricating oil. The efficiency of the prepared compounds such as antioxidant and detergent/dispersant additives for lubricating oil was investigated. It was found that the additives have excellent power of dispersion, detergency and the most efficient additives such as antioxidant those prepared by using n,n-dimethyloctadecylamine (NDOA) and di-n-butyl dithio phosphoric acid.

Practical implications

The paper includes preparation of new compounds from the reaction of propoxylated amines and different organic acids and evaluates them as detergent/dispersant and antioxidants additives by using several techniques.

Originality/value

This paper fulfils an identified need to prepare new compounds from the reaction of propoxylated amines and different organic acids and evaluates them as additives by using different methods. All were found to have better efficiency as compared with commercial additives.

Details

Industrial Lubrication and Tribology, vol. 67 no. 6
Type: Research Article
ISSN: 0036-8792

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Article
Publication date: 9 November 2022

Ali A. Ali, Malek Alshukur, Ashraf M. Ashmawy, Ammar M. Mahmoud, Ahmed Saleh, Hesham S. Nassar and Bo Yao

This study aims to show the dyeing behaviour of polyester fabrics using four novel heterocyclic disperse dyes.

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Abstract

Purpose

This study aims to show the dyeing behaviour of polyester fabrics using four novel heterocyclic disperse dyes.

Design/methodology/approach

The four dyes were synthesized based on 5, 5'-(1, 4-phenylene) bis (1, 3, 4-thiadiazol-2-amine) as a diazonium compound. The UV/Vis absorption spectroscopic data of these disperse dyes while dyeing polyester fabrics were investigated. Following this, the dyeing properties of these dyes on polyester fabrics were investigated under acid condition.

Findings

The results showed that increasing the dyeing temperature from 80°C to 100°C led to an increase in dye uptake for all dyes, but further increases of the temperature to 130°C led to higher dye uptake for dye 3 as the dye exhaustion increased by about 50% from 55.9% to 91.4%.

Originality/value

This study is important as it introduces new dyes for the dyeing of polyethylene terephthalate (PET) fibres with colours that range from yellowish orange to bluish yellow and scarlet red and all with excellent brightness, levelness and depth of shade.

Details

Research Journal of Textile and Apparel, vol. 28 no. 3
Type: Research Article
ISSN: 1560-6074

Keywords

Available. Open Access. Open Access
Article
Publication date: 11 June 2019

Mohamed Othman Elkhosht

The purpose of this paper is to draw a map of the general features of epistemological and critical concerns in contemporary Islamic philosophy. This study will not be confined to…

6977

Abstract

Purpose

The purpose of this paper is to draw a map of the general features of epistemological and critical concerns in contemporary Islamic philosophy. This study will not be confined to the domain of academic philosophy or to those who are professionals in the field of philosophy.

Design/methodology/approach

The paper adopted the critical rational approach in dealing with contemporary Islamic philosophy in the Arab world. The scope will include scholars from different fields of epistemology who tried to present a “vision” of the attitude that should be adopted in facing the challenges of the age and the problems of the nation on the epistemological level or the political, economic and social levels.

Findings

There is a need for a philosophy of action and progress rather than a philosophy that is based on abstract ideas and theories and of words/rhetoric. The ethics required to accomplish this ought to identify the attributes of the citizen who can reach self-actualization through legitimate means based on a progress agenda with theoretical and philosophical foundations.

Research limitations/implications

Because a critical rational approach can be dealt with from different perspectives, this paper will adopt the classification of the principal intellectual trends: the reformist, secular and liberal.

Practical implications

This paper covers a long time span to determine whether the philosophical projects have been effective.

Originality/value

This paper, which criticizes the philosophic projects that are theoretically unsound and that do not address real social problems (like poverty), argues the need for a philosophy of progress and action. This will lead to devising an agenda that addresses the challenges the society is facing and to finding alternative and creative solutions resulting in development.

Details

Journal of Humanities and Applied Social Sciences, vol. 1 no. 1
Type: Research Article
ISSN: 2632-279X

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Article
Publication date: 17 December 2024

Ali A. Ali, Fatimah A.M. Al-Zahrani, Walid E. Elgammal, Mahmoud Ali, Ammar M. Mahmoud and H. Abd El-Wahab

This study aims to prepare some disperse dyes based on pyrazole derivatives and fully evaluate their use as azo-disperse dyes linked with pyrazolo[1,5-a] pyrimidine. This study…

16

Abstract

Purpose

This study aims to prepare some disperse dyes based on pyrazole derivatives and fully evaluate their use as azo-disperse dyes linked with pyrazolo[1,5-a] pyrimidine. This study aims to prepare dye polyester fabric at different conditions (pH and time) at a depth of 4% using a high-temperature pressure process in water.

Design/methodology/approach

The disperse dyes were created by dissolving enaminone and pyrazole derivatives in glacial acetic acid and fusing sodium acetate at reflux for 6 h. The chemical structure of the produced dye was studied using elemental analysis, Fourier-transform infrared spectroscopy, 1H NMR and 13C NMR spectroscopic analytical methods. The dyeing of Dispersed dyes 14–16 on polyester under diverse conditions was comprehensively investigated in this work.

Findings

The prepared Organic dyes 14–16 were found to be highly functional and suitable for this type of dyeing technique. High color strength is possessed by the materials dyed with Disperse dyes 14–16. Even in low alkaline conditions, these dyes exhibited a strong affinity for polyester fabric, changing just little in response to pH changes. The hue of the dyed polyester samples varied from beige to reddish brown and yellowish brown because of the coupler moieties.

Originality/value

This study is important because it offers novel dyes that may be used to dye polyethylene terephthalate fibers that exhibit remarkable brightness and levelness. It also offers a viable solution for creating a variety of colors in polyester fabrics.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

Available. Open Access. Open Access
Article
Publication date: 31 October 2022

Johnson Adetooto, Abimbola Windapo, Francesco Pomponi, Fabio Companie, Kehinde Alade and Amanda Mtya

Sandbag building technologies (SBTs) have been offered as a cost-effective and sustainable alternative building technology (ABT) capable of accelerating house construction in…

1800

Abstract

Purpose

Sandbag building technologies (SBTs) have been offered as a cost-effective and sustainable alternative building technology (ABT) capable of accelerating house construction in South Africa, but its acceptance remains low. However, knowledge about how to effectively improve SBT social acceptance is limited. This study aims to develop and prioritise SBT social acceptability strategies towards providing a comprehensive framework for the successful deployment and widespread adoption of sandbag technology.

Design/methodology/approach

This study used a quantitative research strategy that included a literature review and a structured questionnaire survey of 228 ABT professionals and stakeholders in the South African housing industry. The study statistically analysed 13 strategies for the social acceptance of SBT.

Findings

The analysis showed that the top three strategies include the availability of sandbag demonstration projects in all provinces, the approval of a sandbag building code and the availability of standard design methods for earthbags. A factor analysis clustered the 13 strategies into Stakeholders integration and policy formation, Effective education and knowledge sharing and Grassroots advocacy and incentives.

Practical implications

The current study’s findings provide a broad framework for the effective implementation and wide acceptance of sandbag technology in housing projects. It offered certain best practices that policymakers and practitioners might use to promote ABT and SBT societal acceptability.

Originality/value

To the best of the authors’ knowledge, the study represents the first and only attempt to investigate the viewpoints of experts and housing market stakeholders in South Africa regarding sandbag technology social acceptance strategies and contributes to the social acceptance body of knowledge in ABT and SBT.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 5
Type: Research Article
ISSN: 1726-0531

Keywords

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