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Article
Publication date: 10 December 2020

Hassan Vatanparast, Mustafa Koc, Marwa Farag, Joseph Garcea, Rachel Engler-Stringer, Tamer Qarmout, Carol Henry, Louise Racine, Judy White, Romaina Iqbal, Mahasti Khakpour, Sindhuja Dasarathi and Sonia D'Angelo

This study aims to provide a qualitative in-depth account of the status and experience of food insecurity for Syrian refugee households in Toronto and Saskatoon, Canada. The study…

351

Abstract

Purpose

This study aims to provide a qualitative in-depth account of the status and experience of food insecurity for Syrian refugee households in Toronto and Saskatoon, Canada. The study considers the range of geographic, socio-economic, cultural and gendered components shaping and determining the barriers and management of food insecurity.

Design/methodology/approach

The study included 54 semi-structured interviews with refugee families in Toronto and Saskatoon who resettled in Canada after November 2015. In addition, 15 semi-structured in-person or telephone interviews were conducted with settlement and support agencies to measure their capacity to respond to issues of food insecurity for Syrian refugees.

Findings

Syrian refugees reported experiencing food insecurity as part of the broader resettlement journey, including in the transitional phase of refuge and in each settlement context in Canada. Income status in Canada was reported as a key barrier to food security. Low-income barriers to food security were experienced and shaped by factors including food affordability, physical access and availability and the extent of familial or other support networks including sponsorship relationships. Participants also reported how managing food insecurity contributed to the intensification of gender expectations.

Originality/value

The analysis reveals food insecurity as both an income and non-income based concern for refugees during the process of resettlement. The study also highlights the importance of considering variations between primary barriers to food security identified by Syrian families and key informants as critical to the development of strategies designed to mitigate the impacts of resettlement on food security.

Details

International Journal of Migration, Health and Social Care, vol. 16 no. 4
Type: Research Article
ISSN: 1747-9894

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Publication date: 28 August 2023

Atsuko Kawakami, Subi Gandhi, Derek Lehman and Jennie Jacobs Kronenfeld

The disparities of COVID-19 vaccination rates between the rural and urban areas have become apparent during this pandemic. There is a need to understand the root causes of vaccine…

Abstract

Purpose

The disparities of COVID-19 vaccination rates between the rural and urban areas have become apparent during this pandemic. There is a need to understand the root causes of vaccine hesitancy demonstrated by the rural population to increase coverage and to contain the disease spread throughout the United States. This study aimed to explore other factors influencing vaccine hesitancy among rural dwellers besides the geography-related barriers such as poor health care access and individuals having no or suboptimal insurance coverage.

Methodology/Approach

By reviewing existing data and literature about vaccination, health literacy, and behaviors, and prevailing ideologies, we discuss the potential causes of vaccine hesitancy in rural areas that could create barriers for successful public health efforts related to vaccine coverage and provide suggestions to ameliorate the situation.

Findings

Geography-related barriers, health literacy, and preconceived notions are key determinants of adopting healthy behaviors and complying with public health authorities' recommendations among rural individuals during a public-health crisis. We argue that ideology, which is much deeper than preconception or misconception on vaccination, should be incorporated as a key factor to redefine the term “vulnerable populations” in public health research.

Research Limitations/Implications

The limitation of our study is that we have not found an effective way to encourage the populations who hold conservative religious and political ideologies to join the efforts for public health. Even though geography-related barriers may strongly impact the rural dwellers in achieving optimal health, the various forms of ideologies they have toward certain health behaviors cannot be discounted to understand and address vaccine-related disparities in rural areas. There is a need to redefine the term “vulnerable population” particularly as it relates to rural areas in the United States. During large-scale public health disasters, scholars and public health authorities should consider the ideologies of individuals, in addition to other factors such as race/ethnicity, area of residence (rural vs. urban), and socioeconomic factors influencing the existing vulnerabilities and health disparities.

Details

Social Factors, Health Care Inequities and Vaccination
Type: Book
ISBN: 978-1-83753-795-2

Keywords

Available. Open Access. Open Access
Article
Publication date: 30 March 2023

Heba Nassar, Marwa Biltagy and Aya Mohamed Safwat

Egypt has set plans to transform into a green economy which requires major reforms in the waste sector as one of the most vital sectors crucial for this transformation. This study…

5700

Abstract

Purpose

Egypt has set plans to transform into a green economy which requires major reforms in the waste sector as one of the most vital sectors crucial for this transformation. This study aims at inspecting the current status of the Egyptian waste sector to highlight the major policy reforms needed. Furthermore, it assesses the economic viability of establishing waste-to-energy (WtE) projects under the current regulations that govern the sector.

Design/methodology/approach

The study employed an inductive analytical approach to scrutinize the institutional and regulatory framework of the waste and WtE sectors. Furthermore, a novel techno-economic analysis was conducted to assess the profitability of a WtE plant that employs moving grate incineration technology.

Findings

The analysis of the waste sector revealed its deteriorating state and the dire need for immediate restructuring through more stringent regulations to establish an integrated waste management system (IWMS) that incorporates WtE technologies as well as a number of corrective actions that would help enhance the sector. Additionally, the techno-economic analysis revealed the need to amend the current WtE regulation to comprise a gate fee as an indispensable revenue stream for WtE projects.

Originality/value

This study is one of a few studies that uses a new technique of analysis to explore the potential role that WtE projects can play in Egypt as a part of an IWMS that aims at transforming the waste sector into a resource sector while providing a renewable and sustainable source of energy.

Details

Review of Economics and Political Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2356-9980

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Article
Publication date: 11 April 2024

Marwa Elnahass, Xinrui Jia and Louise Crawford

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit…

246

Abstract

Purpose

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Design/methodology/approach

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

Findings

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

Research limitations/implications

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

Practical implications

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

Social implications

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

Originality/value

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 18 December 2020

Yosra Mnif and Marwa Tahari

The purpose of this paper is to examine the effect of specific Islamic banks’ (IBs) corporate governance (CG) mechanisms on compliance with the Accounting and Auditing…

594

Abstract

Purpose

The purpose of this paper is to examine the effect of specific Islamic banks’ (IBs) corporate governance (CG) mechanisms on compliance with the Accounting and Auditing Organization for Islamic Financial Institutions’ (AAOIFI) governance standards (GSs) disclosure requirements.

Design/methodology/approach

Using an unweighted governance compliance index, the authors measure the extent of IBs’ compliance with 7 AAOIFI GSs’ disclosure requirements over the period 2009–2015 (372 bank-year observations). In addition, a multivariate regression analysis was used to test the four hypotheses.

Findings

This study’s results report substantial non-compliance (the mean of compliance level with AAOIFI’s GSs over the covered years for the entire sampled IBs is 52.1%). The findings reveal that the Shariah Supervisory Board’s (SSB) remuneration, SSB’s members with only industry expertise, SSB’s members with the combined industry expertise and accounting and financial expertise, the existence of internal Shariah Auditing Department and the level of investment accounts holders’ funds are positively associated with the level of compliance with AAOIFI’s GSs.

Originality/value

The existing studies focusing on the determinants of compliance with AAOIFI’s standards are in the early research stage, as to the best of the authors’ knowledge, there is a paucity of empirical research testing this issue. The authors extend these studies by examining all the AAOIFI’s GSs and focusing on the specific IBs’ CG mechanisms. Furthermore, a major contribution of this study is the examination of the relationship between some SSB’s characteristics and compliance level. To the best of the authors’ knowledge, this is the first research that has examined the effect of the SSB’s remuneration and expertise on compliance level.

Details

Journal of Islamic Accounting and Business Research, vol. 12 no. 1
Type: Research Article
ISSN: 1759-0817

Keywords

Available. Content available
Article
Publication date: 8 February 2022

Reza Monem

1082

Abstract

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 11 October 2018

M.R. Noor El-Din, Marwa R. Mishrif, Satish V. Kailas, Suvin P.S. and Jagadeesh K. Mannekote

This paper aims to formulate a new metal working fluid (MWF) composition including some eco-friendly emulsifiers, corrosion inhibitor, biocide, and non- edible vegetable oil…

465

Abstract

Purpose

This paper aims to formulate a new metal working fluid (MWF) composition including some eco-friendly emulsifiers, corrosion inhibitor, biocide, and non- edible vegetable oil (castor oil) as the base oil. To achieve this aim, five MWFs with different hydrophilic–lipophilic balance (HLB) value as 10, 9.5, 9, 8.5 and 8 were prepared to identify the optimum HLB value that gives a highly stable oil-in-water emulsion. The performance of castor oil based MWF was evaluated using tool chip tribometer and drill dynamometer. The surface morphology of steel disc and friction pin was performed using scanning electron microscope (SEM) and 3D profilometer. The results revealed that the use of the prepared cutting fluid (E1) caused the cutting force to decrease from 500 N for dry high-speed steel sample to 280N, while the same value for a commercial cutting fluid (COM) was recorded as 340 N at drilling speed and cutting feed force as 1120 rpm and 4 mm/min., respectively.

Design/methodology/approach

A castor oil-based metalworking fluid was prepared using nonionic surfactants. The composition of the metalworking fluid was further optimized by adding performance-enhancing additives. The performance of castor oil based MWF was analyzed using Tool chip tribometer and Drill dynamometer. The surface morphology of steel ball and a disc was done using 3D profilometer and SEM.

Findings

Studies revealed that castor oil-based MWF having Monoethanolamine (MEA) as corrosion inhibitor was found to be highly stable. The drilling dynamometer and tool chip tribometer studies showed that castor oil-based MWF performance was comparable to that of commercial MWF.

Research limitations/implications

This study aims to explore the performance of the castor oil based metalworking fluid (MWF) using tool chip tribometer and drill dynamometer.

Practical implications

The conventional MWFs are petroleum derives and are unsustainable. Use of non-edible plant-based oils for preparing the MWF will not only be conserved environment but also add value addition to agricultural crops.

Social implications

The social Implications is aiming to decrease the environmental impact that results from the using of mineral cutting fluids.

Originality/value

The originality of this work is to replace the mineral oil and synthetic oil based cutting fluids with more eco-friendly alternatives one. In addition, the investigation will focus on developing functional additives required for cutting fluids which are environmentally benign.

Details

Industrial Lubrication and Tribology, vol. 70 no. 9
Type: Research Article
ISSN: 0036-8792

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Article
Publication date: 26 April 2023

Yosra Mnif and Marwa Tahari

This research study aims to examine the effect of the compliance with the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards on the…

227

Abstract

Purpose

This research study aims to examine the effect of the compliance with the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards on the performance of Islamic banks.

Design/methodology/approach

The sample consists of 628 bank-year observations from eight countries that adopt the AAOIFI standards during the period 2009–2020.

Findings

The findings reveal a significant positive relationship between the overall compliance level with AAOIFI standards and the two performance measures in Islamic banks.

Practical implications

The findings are useful for various groups of preparers and users of Islamic banks’ annual reports, such as academics and researchers, accountants, management of Islamic banks and national and international organizations.

Originality/value

This research provides new empirical evidence on the effect of compliance with AAOIFI standards (accounting and governance) on Islamic banks performance. In addition, the findings reveal that the examination of compliance level should not be restricted to an overall compliance index that contains all the AAOIFI standards, but should rather take into consideration the different types of these standards (accounting and governance).

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 3 September 2020

Yosra Mnif and Marwa Tahari

This study aims to examine the effect of the main corporate governance characteristics on compliance with accounting and auditing organisation for Islamic financial institutions’…

584

Abstract

Purpose

This study aims to examine the effect of the main corporate governance characteristics on compliance with accounting and auditing organisation for Islamic financial institutions’ (AAOIFI) governance standards’ (GSs) disclosure requirements by Islamic banks (IB) that adopt AAOIFIs’ standards in Bahrain, Qatar, Jordan, Oman, Syria, Sudan, Palestine and Yemen.

Design/methodology/approach

The sample consists of 486 bank-year observations from 2009 to 2017.

Findings

The findings reveal that compliance with AAOIFIs’ GSs’ disclosure requirements is positively influenced by the audit committee (AC) independence, AC’s accounting and financial expertise and industry expertise, auditor industry specialisation, IB’s size and IB’s listing status. On the other hand, it is negatively influenced by the ownership concentration.

Research limitations/implications

This study has only examined compliance with AAOIFI’s GSs’ disclosure requirements and has focussed on one major sector of the Islamic financial institutions (which is IB).

Practical implications

The findings are useful for various groups of preparers and users of IBs’ annual reports such as academics and researchers, accountants, management of IBs and some organisations.

Originality/value

While the study of the AAOIFIs’ standards has grown contemporary with considerable contributions from scholars, however, the majority of these studies are descriptive in nature. Indeed, the existing literature that has explored the determinants of compliance with AAOIFI’s standards is in the early research stage. To the best of the knowledge, there is a paucity of empirical research testing this issue.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 13 no. 5
Type: Research Article
ISSN: 1753-8394

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