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Article
Publication date: 21 October 2013

Mohamed A.F. Ragab and Amr Arisha

Knowledge is the currency of the current economy, a vital organisational asset and a key to creating a sustainable competitive advantage. The consequent interest in knowledge

9847

Abstract

Purpose

Knowledge is the currency of the current economy, a vital organisational asset and a key to creating a sustainable competitive advantage. The consequent interest in knowledge management (KM) has spurred an exponential increase in publications covering a broad spectrum of diverse and overlapping research areas. The purpose of this paper is to provide a literature review and categorised analysis of the rapidly growing number of KM publications, and offer a comprehensive reference for new-comers embarking on research in the field with a particular focus on the area of knowledge measurement.

Design/methodology/approach

A total of 350 articles published in peer-reviewed journals over the last decade are carefully reviewed, analysed and categorised according to their specific subject matter in the KM context.

Findings

KM research tends to fall in one of five categories: Ontology of Knowledge and KM, Knowledge Management Systems, Role of Information Technology, Managerial and Social issues, and Knowledge Measurement. Despite the accumulation of extensive publication efforts in some areas, a series of disagreements and a theory-practice gap are revealed as challenging issues that need to be addressed.

Research limitations/implications

The scope of this study does not cover KM research in its entirety due to the vast nature of the research field.

Originality/value

This paper presents a new birds-eye view of the KM landscape through a novel taxonomy of KM research providing researchers with new insights for future applied research, and offers a comprehensive critical review of major knowledge measurement frameworks.

Details

Journal of Knowledge Management, vol. 17 no. 6
Type: Research Article
ISSN: 1367-3270

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Article
Publication date: 25 June 2020

Eman Omar Rayan, Adla Mohamed Ragab and Ashraf Samir Anwar

The twenty-first century manifests two of the challenging issues about achieving Sustainable Local Economic Development (SLED) and turning to environmental sustainability through…

381

Abstract

Purpose

The twenty-first century manifests two of the challenging issues about achieving Sustainable Local Economic Development (SLED) and turning to environmental sustainability through Green Job Creation (GJC). The study examines that not only are both challenges are urgent, but they are also intimately linked and will have to be addressed together. It also finds out that further factors like Managerial Effectiveness (ME) and Public Policy Effectiveness (PPE) affect GJC.

Design/methodology/approach

The study uses qualitative and quantitative methods by utilizing primary data collected through designing questionnaires answered by random executives and citizens of three governorates; Cairo, Alexandria and Beni-Suef. These governorates are chosen because they represent different Egyptian geographic areas, i.e. the capital of Egypt, lower and Upper Egypt, where there are numbers of industrial zones with many heavy polluting industrial activities that exist.

Findings

The study showed that there is a lack of effectiveness and efficiency in applying common international standards in GJC’s strategies in Cairo, Alexandria and Beni-Suef. Additionally, it is highly recommended that the three governorates enhance the exploitation of their economic resources. Quantitatively, the study showed a positive and statistically-significant connection between SLED and GJC, alongside with a positive and statistically-significant connection between ME and GJC.

Originality/value

The study provides empirical evidence about the main requirements in designing an efficient framework for achieving eco-friendly local economic activities and suggesting practical solutions to obstacles that face local strategies regarding the study’s variables.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2020-0012

Details

International Journal of Social Economics, vol. 47 no. 7
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 11 October 2021

Ahmed Diab, Samir Ibrahim Abdelazim and Abdelmoneim Bahyeldin Mohamed Metwally

This paper aims to examine the value relevance (VR) of accounting information (AI) presented by Egyptian listed non-financial companies. Further, the study investigates the…

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Abstract

Purpose

This paper aims to examine the value relevance (VR) of accounting information (AI) presented by Egyptian listed non-financial companies. Further, the study investigates the influence of institutional ownership on the value relevance of AI in a developing market, namely, the Egyptian market.

Design/methodology/approach

The study uses data from 2014 to 2017 with a total of 248 observations and analyses the data using regression analysis. Data are collected from the nonfinancial companies listed on the Egyptian Stock Exchange.

Findings

The authors found that the AI reported by the Egyptian listed non-financial companies is value relevant. Regarding the influence of institutional ownership, it is found to significantly impact the VR of AI reported by the sample companies. This model investigated the effect of corporate size and financial leverage as controlling variables and found that they have an insignificant influence on the VR of AI.

Originality/value

The current study findings enrich the literature by enhancing the understanding regarding institutional owners’ impact on corporate value. Further, bringing evidence from an emerging market can have implications for accounting researchers interested in addressing other emerging markets with similar contextual and institutional environments.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 3
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 8 February 2023

Mohamed A. Saleh and Yasmine M. Ragab

This paper aims to empirically examine the determinants affecting audit fees in the Egyptian context concerning different organizational forms and governance mechanisms.

589

Abstract

Purpose

This paper aims to empirically examine the determinants affecting audit fees in the Egyptian context concerning different organizational forms and governance mechanisms.

Design/methodology/approach

This study adopts financial and non-financial data from 62 Egyptian firms listed on the Egyptian Stock Exchange from 2015 to 2020. The proposed audit fees model is developed by adopting panel data analysis to examine the effect of auditee, auditor and engagement attributes on audit fees. The validity of the proposed equation for determining audit fees on an annual basis was established by applying the fixed effect model results for the year 2020.

Findings

The results revealed that the most significant determinants that affect audit fees are liquidity, audit committee independence, audit report lag and the status of the audit firm. Audit fees of 95.7% are determined by these factors. The validation test proved that the proposed model was more accurate and closer to the estimated data at nearly 90.2%.

Practical implications

The results of this paper would send early signals to audit firms, stakeholders and regulators regarding the determinants of audit fees, and provide an objective standard for fee-setting to be used by stock market regulators and professional bodies, in determining a minimum amount of audit fees that ensure a reasonable level of audit quality.

Originality/value

To the best of the authors’ knowledge, for the first time, this paper empirically examines the determinants of audit fees in an emerging market like Egypt and presents evidence for a period of six years.

Details

International Journal of Accounting & Information Management, vol. 31 no. 2
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 17 August 2018

Ragab K. Abdel-Magied, Mohamed F. Aly and Heba I. Elkhouly

The fiber orientation is considered one of the important parameters that have an effect on the characteristics of composites. This paper aims to investigate the effect of fiber…

145

Abstract

Purpose

The fiber orientation is considered one of the important parameters that have an effect on the characteristics of composites. This paper aims to investigate the effect of fiber orientation on the abrasive wear of the glass-epoxy (G-E) composites with different silicon carbide (SiC) filler weights (Wt.%).

Design/methodology/approach

The wear rate of glass fiber reinforced with angle-ply 0º, ±45º and 90º is discussed. The G-E composites with different weights of SiC filler at angle ±45º are considered. Hand lay-up technique was adopted for specimen preparation. The influence of effective parameters such as filler Wt. %, normal load, abrasive size and abrading distance on the wear rate was presented and discussed.

Findings

Experimental tests including pin on disk, micro-hardness and scanning electron microscope were carried out to investigate the composite characteristics.

Originality/value

The experimental results showed that the resistance wear was superior in case of ±45º fiber orientations. A validation of the experimental results using Taguchi approach to verify the optimal wear rate parameters was presented.

Details

Industrial Lubrication and Tribology, vol. 70 no. 8
Type: Research Article
ISSN: 0036-8792

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Article
Publication date: 25 October 2021

Yasmine M. Ragab and Mohamed A. Saleh

This study examines the effect of non-financial variables related to governance on the accuracy of financial distress prediction among Egyptian listed small and medium-sized…

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Abstract

Purpose

This study examines the effect of non-financial variables related to governance on the accuracy of financial distress prediction among Egyptian listed small and medium-sized enterprises (SMEs), by using the logistic regression technique.

Design/methodology/approach

This study used a sample of 24 Egyptian-listed SMEs in each year, totaling 120 firm observations, of which 25 were classified distressed and 95 of them non-distressed between 2014 and 2018. The variables for the study included five financial variables and thirteen non-financial variables related to governance. The models were developed using financial variables alone as well as combining financial and non-financial variables related to governance.

Findings

The results showed that the model with financial variables had a prediction accuracy of 91.7% , whereas models with a combination of financial and non-financial variables related to governance predict with comparatively better accuracy of 92.7 and 93.6% .

Research limitations/implications

Although the results seem to be conclusive, it could be noted that the non-distressed sample was not paired with the distressed sample. Other studies showed that paired samples increase the financial distress prediction rate. Furthermore, due to the small sample size, this study was unable to create a hold-out sub-sample for the accuracy test.

Practical implications

The proposed distress prediction model for SMEs is effective for stakeholders, including banks and other financial institutions, in the assessment of the credit risk of SMEs. Using such a model, they could better identify SMEs with a higher risk of failure in their lending decisions. Moreover, SME managers' could be interested in using such models as a tool for planning corrective action, in addition to planning and controlling current operations to avoid financial failure in the future.

Originality/value

This study contributes to financial distress prediction literature in different ways. First, few studies were conducted in the area of financial distress among SMEs. Second, neither of these studies was conducted within the Egyptian context, nor any of them had used non-financial variables related to governance in the prediction of financial distress among SMEs.

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Article
Publication date: 25 April 2018

Mustafa Abdel-samie Sadek, Jehan Ragab Daoud, Hussein Youssef Ahmed and Gamal Mohamed Mosaad

This study aims to investigate the nutrient composition and cholesterol content of most popular fast foods sold in Qena city, Egypt with reference to their trans fatty acids…

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Abstract

Purpose

This study aims to investigate the nutrient composition and cholesterol content of most popular fast foods sold in Qena city, Egypt with reference to their trans fatty acids contents.

Design/methodology/approach

Total 80 samples of fast foods were collected from various fast food restaurants in Qena city, Egypt. The samples were investigated for their nutritive quality by measuring moisture, protein, fat, ash, carbohydrate and energy content as described by the association of analytical chemists. The cholesterol content was determined using a spectrophotometer, while trans fatty acids were analyzed by gas chromatography using standard methods.

Findings

The study revealed a wide variation in the composition and nutritive value. On a fresh weight basis, moisture, protein, fat, carbohydrate and ash ranged from 45.9-55.0 (P < 0.001), 15.0-22.3 (P < 0.001), 13.1-15.7 (P = 0.034), 6.0-16.2 (P < 0.001) and 2.2-3.5 (P < 0.001), %w/w, respectively. The fast foods were very energy dense with calorie content varying from 236.5-281.1 (P < 0.001), Kcal/100 g. The mean values of cholesterol were between 15-17 mg/100 g (P = 0.398). The findings showed that fast foods had high total trans fatty acids content exceeding the Danish legal limit of 2 g/100 g of fat being in the range of 3.5 to 11.3 g per 100 g fat (P = 0.379). Elaidic acid is the predominant trans-isomer in industrially produced trans fatty acids. The concentrations of elaidic acid were high in all samples examined (P = 0.942).

Originality/value

This study has established the fact that fast foods are associated with high total energy intake, high intake of fat, trans fat and a higher proportion of calories being derived from total fat and trans-fat. Therefore, it is recommended to limit the intake of fast food.

Details

Nutrition & Food Science, vol. 48 no. 3
Type: Research Article
ISSN: 0034-6659

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Article
Publication date: 28 February 2022

Hani El-Chaarani, Tariq H. Ismail, Zouhour El-Abiad and Mohamed Samy El-Deeb

The aim of this paper has twofold: (1) to explain and compare the financial evolution of Islamic and conventional banking sector in the Gulf Cooperative Council (GCC) countries…

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Abstract

Purpose

The aim of this paper has twofold: (1) to explain and compare the financial evolution of Islamic and conventional banking sector in the Gulf Cooperative Council (GCC) countries before and during the COVID-19 pandemic and (2) to explore the key success factors that might affect Islamic and conventional banks performance before and mainly during COVID-19 pandemic period.

Design/methodology/approach

Orbis Bank Focus database and annual financial reports are used to collect financial information of Islamic and conventional banks in GCC countries over four years: 2017, 2018, 2019 and 2020. Descriptive statistics, T-test, multiple regression, and 2SLS and GMM models are employed to analyze the financial structure and performance of Islamic and conventional banks before and during the COVID-19 pandemic period.

Findings

Results of this study reveal that (1) there is a significant difference between Islamic banks and conventional banks during the crisis of COVID-19, where the conventional banks have presented a higher level of financial performance and financial liquidity than their Islamic counterparts, (2) conventional banks have revealed higher capacity to manage their financial risk during the crisis period, and (3) a high level of non-performing loan, high inflation rate and high percentage of non-important cost have a negative impact on the financial performance of Islamic banks mainly during the pandemic period of COVID-19. However, the result indicates that a high level of liquidity risk increased the performance of Islamic banks but this impact falls sharply during the pandemic period.

Originality/value

This study provides information that supports investors, regulators and executive managers in GCC countries. A well-structured balance sheet would improve the financial performance and risk management of the banking sector in GCC countries, especially in times of crisis and pandemics.

Details

Journal of Economic and Administrative Sciences, vol. 40 no. 4
Type: Research Article
ISSN: 2054-6238

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Article
Publication date: 6 March 2020

Mohamed Omran and Yasean A. Tahat

Drawing upon agency theory, this study aims to assess the value relevance (VR) of accounting information released by non-financial firms listed on the Kuwait stock exchange for…

840

Abstract

Purpose

Drawing upon agency theory, this study aims to assess the value relevance (VR) of accounting information released by non-financial firms listed on the Kuwait stock exchange for the period of 2015-2018. Also, the influence of institutional ownership level and other explanatory variables, namely, book value per share, earnings per share, growth in assets and changes in financial leverage on share prices is examined.

Design/methodology/approach

To test the hypotheses, the Ohlson (1995) model is extended. This study uses panel data analysis and applies appropriate statistical techniques to measure empirical relationships.

Findings

The results show that the VR of accounting information released by the Kuwaiti non-financial listed firms varies over the period of 2015-2018. Book value and earnings have significant and positive effects on share prices. In recent years, the VR of book value information has been growing, while that of earnings information has been declining. Institutional ownership level has a significant and positive influence on the VR of accounting information released by the Kuwaiti non-financial listed firms. The findings confirm a positive power, signalling growth in assets regarding the share prices. However, no significant relationship between changes in financial leverage and share prices is found.

Practical implications

The findings of the study provide evidence of the linkage between VR and institutional ownership level, which promotes the understanding of the influence of institutional investors on a firm’s market value. Empirical evidence from Kuwait will have international implications and can serve as a guide for accounting researchers studying other emerging markets. Capital market regulators can provide guidelines in the form of information characteristics and elements of financial statements that need improvement. Finally, the findings assist non-financial listed firms to enhance the quality of accounting information by identifying the strengths and weaknesses in their financial reports.

Originality/value

This study extends the previous literature by investigating a relatively new set of data in more depth than that has been examined by prior research, which focusses on the relationship between accounting information and the firm’s market value.

Details

International Journal of Accounting & Information Management, vol. 28 no. 2
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 12 February 2024

Bataa Sayed Mohamed Mazen, Badawi Mohamed Ismail, Rushdya Rabee Ali Hassan, Mahmoud Ali and Wael S. Mohamed

The purpose of this study is to detect the effect of some natural cellulosic polymers in their nano forms with the addition of zinc oxide nanoparticles on restoring the lost…

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Abstract

Purpose

The purpose of this study is to detect the effect of some natural cellulosic polymers in their nano forms with the addition of zinc oxide nanoparticles on restoring the lost mechanical strength of degraded papyrus without any harmful effects on the inks.

Design/methodology/approach

In the current study, the USB digital microscopy, scanning electron microscope, measurement of mechanical properties (tensile and elongation), pH measurement, color change and infrared spectroscopy were undertaken for the samples before and after treatment and aging.

Findings

In the current study, the USB digital microscopy, scanning electron microscope, measurement of mechanical properties (tensile and elongation), pH measurement, color change and infrared spectroscopy were undertaken for the samples before and after treatment and aging.

Originality/value

The effect of strengthening materials was studied on cellulose and carbon ink, which makes this study closer to reality as the manuscript is the consistent structure of cellulose and inks, whereas most of the literature stated the impact of consolidation materials on the strengthening the cellulosic supports without attention to their impact on inks.

Details

Pigment & Resin Technology, vol. 54 no. 2
Type: Research Article
ISSN: 0369-9420

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