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Article
Publication date: 6 February 2017

Ahmed Hussein Aly and Mohamed Elsayed Mansour

The purpose of this paper is to develop a method for evaluating the sustainable performance of corporate boards using the balanced scorecard approach. Also, the paper aims to…

3862

Abstract

Purpose

The purpose of this paper is to develop a method for evaluating the sustainable performance of corporate boards using the balanced scorecard approach. Also, the paper aims to determine the need and relevance of the proposed method in the evaluation process by testing the differences in the relative importance of the proposed method measures on a sample of the Egyptian manufacturing companies.

Design/methodology/approach

Data were collected using a questionnaire list and personal interviews with three different population samples: board members, managers of manufacturing companies and financial analysts in brokerage firms. The Wilcoxon signed rank test was used to test the degree of approval on the related questions, and the Kruskal–Wallis test was used to test the differences among the responses of the three samples.

Findings

The results of the statistical analysis indicate that there is a need for companies to have an effective tool to evaluate the board performance, and that the proposed method is a suitable tool for the evaluation. Also, the results indicate that there are differences in the relative importance of the performance measures among the three samples.

Research limitations/implications

The exploratory study focused on a sample of manufacturing companies only. Accordingly, service companies and financial institutions are outside the scope of this research. There was difficulty in accessing a sample of shareholders; instead, this sample was replaced by a group of financial analysts in brokerage firms.

Practical implications

The proposed method adds to the performance evaluation literature with regard to measuring and evaluating the performance of boards. The study provides an empirical evidence of the need to use the balanced scorecard in the board evaluation and its relevance for the evaluation process. It provides a short guide to the most important performance measures to be used in the evaluation process of the company’s board of directors.

Originality/value

Few studies have focused on evaluating the performance of the board of directors using the balanced scorecard. This study is an important attempt to evaluate the sustainable performance of the board of directors using the balanced scorecard by taking into consideration the corporate social responsibility perspective. The proposed board’s balanced scorecard provides a useful tool to evaluate the performance of boards using objective, specific and clear measures.

Details

Managerial Auditing Journal, vol. 32 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 27 May 2014

A.M. Rashad, Sameh Elsayed Ahmed and Mohamed Ahmed Mansour

The purpose of this numerical paper is to investigate the simulation of an unsteady double diffusive natural convection in square enclosure filled with a porous medium with…

215

Abstract

Purpose

The purpose of this numerical paper is to investigate the simulation of an unsteady double diffusive natural convection in square enclosure filled with a porous medium with various boundary conditions in the presence of thermal radiation and chemical reaction effects.

Design/methodology/approach

In this study, the governing dimensionless equations were written using the Brinkman Forchheimer extended Darcy model. They are numerically solved by using finite difference method by applying adiabatic boundary condition in top surface. The bottom surface is maintained at uniform temperature and concentration and left and right vertical walls are cooled.

Findings

Results are presented by streamlines, isotherms, temperature and concentration contours profiles as well as the local Nusselt number and Sherwood numbers for different values of the governing parameters such as Darcy number, buoyancy ratio, Rayleigh number, thermal radiation parameter and chemical reaction parameter. It is found that that both of the local Nusselt and Sherwood numbers increase as the Rayleigh number, buoyancy ratio and Darcy number increase. Moreover, increasing the thermal radiation effects leads to a pronounced increase in the local Nusselt number, while the opposite behavior is displayed by the local Sherwood number. Furthermore, the local Sherwood number increases and the local Nusselt number decrease when the chemical reaction parameter increase.

Originality/value

The originality of this study is the square cavity with various boundary conditions filled with a porous medium with thermal radiation and chemical reaction effects.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 24 no. 5
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 6 January 2012

Mohamed A. Mansour, Mohamed M. Abd‐Elaziz, Ramadan Abdalla and Sameh Elsayed

The purpose of this paper is to deal with unsteady double diffusive natural convection in a square enclosure filled with a porous medium with various boundary condition effects in…

190

Abstract

Purpose

The purpose of this paper is to deal with unsteady double diffusive natural convection in a square enclosure filled with a porous medium with various boundary condition effects in the presence of heat source or sink.

Design/methodology/approach

Finite difference method was employed to solve the dimensionless governing equations of the problem. The effects of governing parameters, namely, amplitude wave length ratio, dimensionless time parameter, Darcy number, buoyancy parameter and heat generation/absorption parameter on the streamlines, temperature and concentration contours, as well as Nusselt number and Sherwood number, were considered.

Findings

The sinusoidal variations of the temperature and concentration remove the singularities which appear in the case of fixed temperature and concentration.

Originality/value

The paper's results are validated by favorable comparisons with previously published results. The results of the problem are presented in graphical and tabular forms and discussed.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 22 no. 1
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 27 September 2024

Mosa Abdelgelil Amin, Eman Mohamed Abdelmaged, Awad Elsayed Ibrahim and Tarek Abdelfattah

This study aims to investigate the relationship between Chief Executive Officer (CEO) characteristics and audit report lag (ARL) in Egypt, an emerging economy characterized by…

776

Abstract

Purpose

This study aims to investigate the relationship between Chief Executive Officer (CEO) characteristics and audit report lag (ARL) in Egypt, an emerging economy characterized by high power distance and a culture of secrecy. The study utilizes a theoretical framework that integrates agency theory, stewardship theory, and upper echelons theory as the foundation for examining this relationship.

Design/methodology/approach

The sample consists of 587 firm-year observations from non-financial firms listed on the EGX100, covering the period from 2012 to 2019. The primary variable of the study (ARL) is measured using different proxies. The analysis utilizes both Ordinary Least Squares (OLS) and logistic regression models, with additional analysis considering CEO power and using board gender diversity as a moderating variable.

Findings

The study finds that CEO characteristics significantly affect ARL, demonstrating a negative association between CEO ownership, founder status, family ties, duality and ARL. These findings remain robust after a series of tests using alternative measures. Additional analysis reveals that CEO power is negatively and significantly related to ARL. Interestingly, the negative association between CEO characteristics and ARL is more pronounced in boards without female members.

Originality/value

Although extensive research has been conducted on the factors determining ARL, few studies have examined the impact of CEO characteristics on ARL, particularly in emerging economies such as Egypt. The business environment in Egypt is characterized by high power distance and a secretive culture, providing a unique context for this study.

Details

International Journal of Accounting & Information Management, vol. 33 no. 1
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 5 October 2018

Sultan Muhaya Al-Daihani, Jumanah Salem Al-Qallaf and Sara Ali AlSaheeb

The purpose of this study is to investigate social science academics’ use of social media for scholarly communication at Kuwait University.

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Abstract

Purpose

The purpose of this study is to investigate social science academics’ use of social media for scholarly communication at Kuwait University.

Design/methodology/approach

Phase One data were collected through web-based and paper responses to questionnaires. Faculty members, teachers and teaching assistants in the social science faculty were invited to participate. Forty-six of the 100 invited participants responded. Phase Two comprised interviews with 10 respondents.

Findings

Social connection platforms, such as Twitter and Facebook, received the highest mean score for use (M = 4.35), followed by mobile apps, such as WhatsApp (M = 4.24), and multimedia platforms such as Instagram and YouTube (M = 3.59). Moderate to low use was recorded for academic social media. ResearchGate recorded the highest use (M = 3.09), followed by academia.edu (M = 2.93). “Keeping in touch” was the most frequently reported activity (M = 4.04). Two-thirds of respondents used social media for informal scholarly communication with people they knew. “Lack of university encouragement” received the highest score (M = 3.54) as a factor inhibiting use and almost half the respondents (47.2 per cent) cited “lack of time” as a barrier.

Practical implications

Improving academics’ understanding of the uses of social media might increase their visibility and improve their research and other scholarly activities. Study findings support the development of relevant training programs that include a focus on integrating social media into research activities and the dissemination of research findings.

Originality/value

This study contributes to the limited literature on this topic in Kuwait and the Arabian Gulf region.

Details

Global Knowledge, Memory and Communication, vol. 67 no. 6/7
Type: Research Article
ISSN: 0024-2535

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Article
Publication date: 16 June 2020

Sameh Elsayed Ahmed

The Galerkin finite element method (FEM) based on the characteristic-based split (CBS) scheme is applied to simulate the nanofluid flow and thermal fields inside an inclined…

124

Abstract

Purpose

The Galerkin finite element method (FEM) based on the characteristic-based split (CBS) scheme is applied to simulate the nanofluid flow and thermal fields inside an inclined geometry filled by a heat-generating hydrodynamically and thermally anisotropic non-Darcy porous medium using the local thermal non-equilibrium model (LTNEM). Property of the hydrodynamic anisotropy is taken in both the Forchheimer coefficient and permeability and these tools are considered as functions of inclination of the principal axes. Also, the thermal conductivity for the porous phase is assumed to be anisotropic.

Design/methodology/approach

The Galerkin FEM based on the CBS scheme is applied to solve the partial differential equations governing the flow and thermal fields.

Findings

It is noted that the net rate of the heat transfer between the nanofluid and solid phases are influenced by variations of the anisotropic properties. Also, the system is reached to the thermal equilibrium state at H > 100. Further, the maximum nanofluid temperature is reduced by 12.27% when the nanoparticles volume fraction is varied from 0% to 4%.

Originality/value

This paper aims to study the nanofluid flow and heat transfer characteristics inside an inclined enclosure filled with a heat-generating, hydrodynamically and thermally anisotropic porous medium using the CBS scheme. The LTNEM is considered between the nanofluid and porous phases while the local thermal equilibrium model (LTEM) between the base fluid (water) and the nanoparticles (alumina) is taken into account. The Galerkin FEM is introduced to discretize the governing system of equations. Also, examine influences of the anisotropic properties (permeability, Forchheimer terms and thermal conductivity of the porous medium), inclination angle and nanoparticles volume fraction on the net rate of the heat transfer between the nanofluid and porous phases and on the local thermal non-equilibrium state is one of the concerns of this paper.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 31 no. 1
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 8 October 2024

Salwa Moustafa Amer Mahmoud and Sayed Hemeda

This study aims to determine the efficiency of three types of essential oils (EOs) as antioxidants on wood pulp paper samples: camphor oil, clove oil and lavender oil. Because of…

22

Abstract

Purpose

This study aims to determine the efficiency of three types of essential oils (EOs) as antioxidants on wood pulp paper samples: camphor oil, clove oil and lavender oil. Because of the detrimental influence of the oxidation process on wood pulp paper, this type of paper suffers significant disintegration.

Design/methodology/approach

The evaluation methodology is based on scanning electron microscope and three directions laser microscope, the hydrogen ion concentration measurement, color change measurement using the CIELAB system and infrared spectrum analysis, as well as investigating the mechanical properties of paper as represented by tensile and elongation to determine Young’s modulus values.

Findings

According to the findings, camphor was an effective antioxidant for paper samples, protecting them from the damaging effects of oxidation and the impact of artificial aging processes while also improving the mechanical properties of paper.

Originality/value

This paper emphasizes the concept of using environmentally friendly materials derived from EOs, owing to their ease of application, lack of environmental impact, distinctive properties, low cost and distinctive properties in both curative and preventive conservation of paper manuscripts.

Details

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

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Article
Publication date: 16 June 2023

Gomaa Abdel-Maksoud, Hanaa Nasr, Sayed Hussein Samaha and Mahmoud Saad ELdeen Kassem

This study aims to evaluate the state of preservation of one of the most famous manuscripts dated back to the 15th century using some analytical techniques to identify the…

249

Abstract

Purpose

This study aims to evaluate the state of preservation of one of the most famous manuscripts dated back to the 15th century using some analytical techniques to identify the manuscript components, explain its deterioration mechanisms and produce some solutions for conservation processes in future studies.

Design/methodology/approach

The analytical techniques used were visual assessment, digital microscope, scanning electron microscope (SEM) with EDX, pH measurement, attenuated total reflection – Fourier transform infrared spectroscopy (ATR/FTIR) and cellulose crystallinity.

Findings

Stains, missed parts and scratching were the most common aspects of deterioration. Some insects were observed by digital microscope. The SEM showed that linen fibers and goat skin were used to manufacture paper sheets and leather binding. Energy dispersive X-ray analysis proved that niobium and tantalum were added during the manufacture of paper sheets. Carbon black ink was the main writing material. The other pigments used were cinnabar in red ink, gold color from brass and blue color from lapis lazuli. FTIR analysis proved that some chemical changes were noticed. Low crystallinity of the historical paper was obtained. There was a reduction in the pH value of the historical bookbinding.

Originality/value

The importance of the analytical techniques used to detect the main components, forms and mechanism of deterioration of the studied manuscript. The elements of niobium and tantalum were added to paper sheets, which protected them from deterioration. The insects such as house flies and Sitophilus granarius were found in the manuscripts.

Details

Pigment & Resin Technology, vol. 53 no. 6
Type: Research Article
ISSN: 0369-9420

Keywords

Available. Open Access. Open Access
Article
Publication date: 15 October 2024

Amira Sadik Elsayed, Rehab El Siedy and Islam Kamal Mustafa

This paper delves into the traditional ecological knowledge (TEK) and practices of Burj Rashid, an ancient historical city on Egypt’s northern coast, which stands at the meeting…

239

Abstract

Purpose

This paper delves into the traditional ecological knowledge (TEK) and practices of Burj Rashid, an ancient historical city on Egypt’s northern coast, which stands at the meeting point of the Nile’s western branch and the Mediterranean Sea. Burj Rashid boasts a strategic location and rich natural resources and has a long history of relationships between land, people, river, sea and climate change, serving as a model for residents’ adaptation to their ever-changing surroundings.

Design/methodology/approach

Climate studies have exposed the village’s vulnerability to climate and topographical hazards such as rising temperatures, shifting weather patterns, decreasing precipitation, encroaching seas due to sea level rise, coastal erosion and high soil salinization. These factors pose a high risk of water scarcity, crop failure in the medium term, potential famine in the long term and declining fish populations, threatening fishing communities. To address these challenges, the Net Zero: Heritage for Climate Action project - launched by the International Centre for the Study of the Preservation and Restoration of Cultural Property (ICCROM) and the First Aid and Resilience for Culture in Times of Crisis program, funded by Swedish Postcode - proposes a research and development methodology through a platform that weaves together heritage knowledge and climate science. The Egyptian Heritage Rescue Foundation has implemented a platform in Burj Rashid as an innovative site to study risks, vulnerabilities and capacities.

Findings

The project will explore root causes, identify risk scenarios and establish a stakeholder map to guide the development of mitigation strategies and resilience-building measures.

Originality/value

By harnessing the wisdom of TEK and integrating it with scientific knowledge, the project paves the way for innovative climate change adaptation strategies that ensure the long-term sustainability of Burj Rashid’s unique cultural heritage.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 5
Type: Research Article
ISSN: 2044-1266

Keywords

Available. Open Access. Open Access
Article
Publication date: 13 July 2023

Mohamed Samy El-Deeb, Tariq H. Ismail and Alia Adel El Banna

This paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a…

8432

Abstract

Purpose

This paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a moderating variable on such impact; where the authors hypothesize that AQ modulates the relationship between ESG disclosure and the FV.

Design/methodology/approach

Data of a sample of firms listed on the Egyptian Stock Exchange Market (EGX) were collected over the period of 2017–2021 and analyzed using the regression and 2SLS models.

Findings

The results suggested that: (1) the ESG has a significant positive impact on the FV in the EGX, and (2) AQ has a significant impact, as a moderating variable, on the relationship between ESG disclosure and FV.

Research limitations/implications

The findings would help the Egyptian market authorities in realizing the importance of integrating ESG information within the financial reports of the listed firms. The findings could also help in developing effective disclosure procedures to provide shareholders with useful information.

Originality/value

This paper contributes to the literature regarding the ESG disclosure components and the FV value by considering AQ in testing such relationship.

Details

Journal of Humanities and Applied Social Sciences, vol. 5 no. 4
Type: Research Article
ISSN: 2632-279X

Keywords

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