Mohamed Saad Saleh, Abdullah Alrabiah and Saad Haj Bakry
With the widespread of e‐services, provided by different organizations at the internal intranet level, the business extranet level, and the public internet level, compliance with…
Abstract
Purpose
With the widespread of e‐services, provided by different organizations at the internal intranet level, the business extranet level, and the public internet level, compliance with international information security management standards is becoming of increasing importance for establishing a common and safe environment for such services. The purpose of this paper is to examine the development of a mathematical model that enables the investigation of compliance of organizations with the widely acknowledged international information security management standard ISO 17799‐2005.
Design/methodology/approach
The model is based on the strategy, technology, organization, people and environment – STOPE – framework that provides an integrated well‐structured view of the various factors involved. The paper addresses the use of the model for practical investigations; it describes a practical example illustrating possible practical results.
Findings
The results show the strengths and the weaknesses of compliance, with the standard, at different levels: from the level of the measures associated with each of the “131” standard protection controls, up to the level of the STOPE domains.
Originality/value
The paper addresses the use of a mathematical model for practical investigations of compliance with the international information security management standard.
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Naresh Kumar and Raduan Che Rose
The purpose of this paper is to present an in‐depth analysis of the knowledge sharing enablers and the moderating role of Islamic work ethic (IWE) on the relationship between…
Abstract
Purpose
The purpose of this paper is to present an in‐depth analysis of the knowledge sharing enablers and the moderating role of Islamic work ethic (IWE) on the relationship between knowledge sharing and innovation capability in the public sector organizations.
Design/methodology/approach
The foundations of knowledge sharing capability, IWE and innovation capability were assessed using a validated survey instrument. A total of 472 Administrative and Diplomatic Service Officers from the Malaysian public sector organizations participated in the survey.
Findings
The empirical results indicate that the intrinsic motivation to share knowledge is significant in the public sector organizations. The relationship between knowledge sharing capability and innovation capability of employees in the public sector organizations was found to be contingent on IWE.
Research limitations/implications
While the study was salient and confined to the Malaysian public sector organizations, it has considerable implications for the development of an optimistic workforce in other regions and across sectors. Cross‐sectional studies are encouraged to further confirm the results.
Practical implications
An understanding of the pledge of the workforce to knowledge sharing, IWE and its consequences for innovativeness facilitates public sector organizations in designing and implementing modernization initiatives.
Originality/value
In response to the substantial need to examine IWE and workplace outcomes in a non‐Western environment, the paper embraces the extent to which IWE sways the link between knowledge sharing and innovation capability in the public sector organizations. Both scholars and practitioners will find the study valuable.
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Hamdy Mohamed Mohamed and Wael Sabry Mohamed
This study aims to offer an effective nanocomposite for potential use to consolidate and protect deteriorated archaeological pottery.
Abstract
Purpose
This study aims to offer an effective nanocomposite for potential use to consolidate and protect deteriorated archaeological pottery.
Design/methodology/approach
Three nanocomposites were used in the experimental study. This study used nano Primal AC33, silicon dioxide (SiO2) and montmorillonite (MMT) nanoparticles to protect and consolidate pottery specimens. Pottery specimens were made at 800°C for this investigation. Consolidation materials were applied with a brush. The properties of the treated pottery specimens were assessed using several methods such as digital and scanning electron microscopes, static water contact angle, color alteration, physical properties and compressive strength.
Findings
Microscopic examination indicated the ability of the nano Primal AC33/MMT nanocomposites to cover the outer surface well and bind the inner granules. Concerning specimens with code F treated with nano Primal AC33 5%/MMT 3% nanocomposites, it achieved an increase in contact angle (120°), density (1.23 g/cm3) and compressive strength (561 kg/cm2), as well as a decrease in color change (ΔE = 2.62), water absorption (4.45%) and porosity (5.46%). The novelty of the results is due to the characteristics of nano Primal AC33 5%/MMT 3% nanocomposites used in the current study.
Originality/value
This study describes the significant results of the analytical methods used for evaluating consolidation materials used in this study. The findings offer useful information for the protection of archaeological pottery. The investigation indicated that nano Primal AC33 5%/MMT 3% nanocomposites gave the best results. Therefore, it is recommended to use this nanocomposite to consolidate archaeological pottery. As a result, the current work provides a promising first step in conserving archaeological pottery for future studies.
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Ilhem Ghodbane, Rochdi Kherrrat, Saida Zougar, Rim Lamari, Redouane Haddadji and Mohamed Saleh Medjram
The purpose of this work is to explore electrical properties of an electrochemical sensor designed for the detection of malachite green (MG) present in an aqueous solution.
Abstract
Purpose
The purpose of this work is to explore electrical properties of an electrochemical sensor designed for the detection of malachite green (MG) present in an aqueous solution.
Design/methodology/approach
The present sensor consists in the spatial coupling of a polymeric membrane and an ion-sensitive electrode (platinum electrode). The preparation of the polymeric membrane involves the incorporation of an ionophore (D2HPA), a polymer (polyvinylchloride [PVC]) and a plasticizer (dioctyl phthalate [DOP]). Several techniques have been used to characterize this sensor: the cyclic voltammetry, the electrochemical impedance spectroscopy and the optical microscopy. The sensibility, the selectivity and the kinetic study of a modified platinum electrode have been evaluated by cyclic voltammetry.
Findings
The obtained results reveal the possibility of a linear relationship between the current of reduction peaks and MG concentration. A linear response was obtained in a wide-concentration range that stretches from 10−5 to 10−13 mol L−1, with a good correlation coefficient (0.976) and a good detection limit of 5.74 × 10−14 mol L−1 (a signal-to-noise ratio of 3). In addition, the voltammetric response of modified electrode can be enhanced by adding a layer of Nafion membrane. Under this optimal condition, a linear relationship was obtained, with a correlation coefficient of 0.986 and a detection limit of 1.92 × 10−18 mol L−1.
Originality/value
In the present research, a convenient, inexpensive and reproducible method for the detection of MG was developed. The developed sensor is capable of competing against the conventional techniques in terms of speed, stability and economy.
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Hala M.G. Amin, Rasha S. Hassan, Hebatallah Ghoneim and Amr S. Abdallah
This study aims to identify and discuss influential aspects of accounting education literature in the digital era, such as key streams, themes, authors, keywords, journals…
Abstract
Purpose
This study aims to identify and discuss influential aspects of accounting education literature in the digital era, such as key streams, themes, authors, keywords, journals, affiliations and countries. It also constructs agendas for future research.
Design/methodology/approach
The current study uses a bibliometric approach to analyze 287 studies indexed by the Scopus Database from 1982 to 2023.
Findings
The analysis reveals three themes: “the impact of emerging technologies on the accounting profession,” “the essential skills for modern accountants” and “the integration of technology into the accounting curricula.” Beyond this, the analysis points out that Macquarie University and the Queensland University of Technology were the most productive institutions. Furthermore, the leading journal was the Accounting Education Journal. The USA and Australia were leading in total citations and publications, while 2023 was the peak publishing year.
Research limitations/implications
The study acknowledges that alternative search keywords, databases and research categories may reveal unexplored relationships. The present study’s findings have crucial theoretical and practical implications for researchers in the accounting domain, higher education institutions and policymakers.
Originality/value
The study contributes to the extant accounting literature by presenting a holistic view of the impact of emerging technologies on accountants’ skills, profession and accounting curriculum, identifying gaps in the literature and proposing a research agenda.
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Saleh F.A. Khatib, Dewi Fariha Abdullah, Ahmed Elamer and Saddam A. Hazaea
This study aims to provide a comprehensive review of the existing literature on corporate governance (CG) aspects of the Malaysian market. It offers insights into the phases of…
Abstract
Purpose
This study aims to provide a comprehensive review of the existing literature on corporate governance (CG) aspects of the Malaysian market. It offers insights into the phases of Malaysian CG, identifies crucial gaps in the literature and outlines an agenda for impending research.
Design/methodology/approach
Following a systematic literature review approach, a final sample of 125 studies from Scopus and Web of Science databases was used in this study. These studies were selected based on quality assessment criteria. Then, the sample literature was evaluated in terms of journals, methodology, theories, modelling, research outcomes and CG characteristics.
Findings
The results show that there is a growing interest among researchers to further explore CG aspects in Malaysia due to the continuous development of the Malaysian CG codes. Likewise, the review reveals that the majority of prior studies are quantitative and were carried out using archived data from non-financial firms. Also, the existing literature has primarily focused on the outcomes of CG, especially firm performance.
Research limitations/implications
Overall, the results show that there is ample room for future research. The present paper identifies a number of methodological problems and concerns, and discusses the implications of these problems, while also providing recommendations for future research. The main caveat is that the authors use scholarly papers published in academic journals only, but this approach offers them with opportunities for considerable further developments.
Originality/value
To the best of the authors’ knowledge, this study contributes to the literature by being the first of its kind to concentrate on the Malaysian context. It provides a comprehensive knowledge assessment of the Malaysian CG research and offers advice regarding improvements in research, policy and practice by identifying possible knowledge gaps. Consequently, this study provides a cohesive story of the past and a road map for future research on Malaysian CG.
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Ehab Alshamaileh, Mazen Al-Sulaibi, Ahmad Al-Khawaldeh, Mansour H. Almatarneh, Dina El-Sabawi and Aiman Al-Rawajfeh
The current status of nanotechnology research and development in Jordan is analyzed. In recent years, Jordanian institutions demonstrated considerable interest in the development…
Abstract
Purpose
The current status of nanotechnology research and development in Jordan is analyzed. In recent years, Jordanian institutions demonstrated considerable interest in the development and production of nanotechnology. Here the purpose of this paper is to provide detailed information about the status of nanotechnology in Jordan in terms of several factors that influence selectivity in nanotechnology and the number of published peer-reviewed research articles.
Design/methodology/approach
Several factors that influence selectivity in nanotechnology and the number of published peer-reviewed research articles were analyzed. A detailed analysis of the collected data reveals that the number of publications, citations, and patents is highly dependent on the amount of research fund.
Findings
The development in nanotechnology is associated with presence and accessibility of sensitive laboratory equipment. The nanotechnology research output in Jordan is still lower than it should be due to the lack of necessary laboratory infrastructure. This is due to the insufficient funds allocated to scientific research, the restrictive access to available instruments and the bureaucracy of some governmental departments. Compared to some developed countries, Jordan is noticeably behind in developing a nanotechnology system of research and industry. It will take time as well as technical and financial resources in order to achieve an advanced level in the field of nanotechnology in Jordan. Nevertheless, many Jordanian researchers are doing their best and are producing some good research articles.
Research limitations/implications
The many applications to the same approach.
Practical implications
Time and publications’ resources.
Social implications
Peer cooperation.
Originality/value
First comprehensive review ever. A base for researchers and decision makers.
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Jamilah Ahmad and Suriati Saad
The goal of Corporate Social Responsibility (CSR) is to ensure that organisations embrace social responsibility and cultivate activities that provide positive impact on the…
Abstract
The goal of Corporate Social Responsibility (CSR) is to ensure that organisations embrace social responsibility and cultivate activities that provide positive impact on the environment, society, consumers, employees, communities and all other members of the public sphere. Therefore, it is highly important to enhance and augment the teaching of CSR across various disciplines in higher learning institutions. Since 2006, most organisations in Malaysia have been highly encouraged to carry out their Social Responsibility activities, with the government providing support for CSR policies through its tax reduction incentives. Various CSR awards and acknowledgement of the awards provide high value and positive reputation to the organisations that implement CSR-related activities. As a result there is an increasing awareness among businesses to focus beyond compliance with laws in order to respond to the dynamic economic, societal and environmental changes.
Hamzeh Al Amosh, Saleh F.A. Khatib and Husam Ananzeh
This paper aims to investigate whether the sustainability disclosure with the environmental, social and governance (ESG) aspects has an impact on the financial performance…
Abstract
Purpose
This paper aims to investigate whether the sustainability disclosure with the environmental, social and governance (ESG) aspects has an impact on the financial performance represented by Tobin’s Q, return on assets (ROA) and return on equity indices in the Levant countries for the period 2012–2019, which was a period of turmoil and political repercussions that affected the countries of the region.
Design/methodology/approach
Using the content analysis technique, the data was collected from 124 nonfinancial companies from Levant countries (Jordan, Palestine, Syria and Lebanon), and 883 observations were collected as panel data for the research analysis.
Findings
The findings indicate that the environmental, social and ESG collective performance maximizes financial performance, while the governance performance influences ROA only. This suggests that companies pay great attention to various stakeholders, mainly external. Maximizing stakeholder value remains an optimal strategy to achieve the company’s financial goals. Thus, improving the disclosure levels of nonfinancial performance in the capital markets will improve the chances of growth of the financial performance indicators of companies.
Originality/value
The study provided insights about the ESG role and its impact on the financial performance of companies in a less explored context by previous literature, namely, the Levant.
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This paper aims to shed light on the previous ideological stands of the newly established Islamist parties in terms of the idea of party formation, and different models of their…
Abstract
Purpose
This paper aims to shed light on the previous ideological stands of the newly established Islamist parties in terms of the idea of party formation, and different models of their relations with the social movements from which they emanated through focusing on some case studies, namely, Egypt and Tunisia, with an attempt to study their impact on the parties’ paths by concentrating on two dimensions: the decision-making process and alliances’ building.
Design/methodology/approach
The paper is written according to the comparative case studies approach and Huntington’s new institutionalism.
Findings
The research findings proved that, in the light of the two case studies, there are two different models of relations exist between the Islamist political parties and the social movements they emanated from, and despite that both parties had come out from social movements or took the form of a movement in their beginnings and were established within the same context, they showed different perspectives in dealing later on with the new institutional and political context and their rising challenges. These perspectives affected the parties’ decision-making process and alliances’ building, as well as their institutional legitimacy and determined their political future.
Originality/value
In the end, this paper attempts to deal with the degree of institutionalization these parties enjoyed, based on how the movements they emanated from had dealt with the dilemma of party building and the party-movement relations.