Jason Luty, Nasser El Hindy and Sujaa Rajagopal Arokiadass
Many countries have banned sales of alcoholic drinks from retail motor fuel outlets (known as petrol stations in the UK). This survey aims to determine what proportion of retail…
Abstract
Many countries have banned sales of alcoholic drinks from retail motor fuel outlets (known as petrol stations in the UK). This survey aims to determine what proportion of retail fuel outlets also sell alcoholic drinks in England and Wales. A cluster randomised telephone survey based on listings in a national online telephone directory was used to collect the data. Contact was made with 779 out of 1,012 outlets (a 77% response rate) in 20 areas in Britain, of which 241 (31%) sold alcoholic drinks as well as fuel. The findings from the survey reveal that the sale of alcohol at fuel outlets is common and may encourage drink driving.
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This paper seeks to understand the role of financial accounting regulations in a less developed country in transition, Egypt. It explores the social, political as well as economic…
Abstract
Purpose
This paper seeks to understand the role of financial accounting regulations in a less developed country in transition, Egypt. It explores the social, political as well as economic contexts that underlie the processes of setting the Egyptian Financial Accounting Regulations (EFAR) in a harmony with International Accounting Standards (IASs).
Design/methodology/approach
The paper is based on in‐depth interviews and an analysis of documents. It relies on Habermas' notions of society's lifeworld, institutional steering mechanisms and systems in order to link the changes in EFAR to the changes in the wider social, political and economic contexts wherein organizations operate. The paper also explores the role of EFAR, as “regulative” or “constitutive” steering mechanisms, throughout two longitudinal episodes; starting with the beginning of socialism and extending to liberalism.
Findings
The paper finds that the EFAR have had a constitutive tendency during the Egyptian transformation towards a market‐based economy. Although there are remarkable changes in political philosophy in Egypt, the regulators' motivations and the processes of the accountancy profession that mobilized the formulation of EFAR in harmony with IASs, those regulations were acted upon to constitute organizational members' values, norms and knowledge in order to overcome the persistence of the socialist accounting practices. The regulations were also aimed at enhancing professional conduct and, at same time, increasing organizational members' adherence to the processes of privatization as a part of a wider movement towards transparency, democracy, full disclosure and liberalisation.
Research limitations/implications
The paper emphasises the interface between a macro social transformation and micro organizational responses in order to understand the role of EFAR. However, it does not stress how the actual implementation of those regulations is implicated at a micro organizational change level. Furthermore, the paper covers a timeframe – 1952 to 2000 – that extends from the start of socialism extending to liberalism. Although the IASs are now known as International Financial Reporting Standards (IFRS), the paper covers a period in which such IFRS were not applicable in Egypt.
Originality/value
The paper contributes to the understanding of the social, political as well as economic role(s) of financial accounting regulations in a transitional country during that country's transformation towards the market economy.
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El Khashab G. Narmeen, Abd El-Wahab H., Albohy A.H. Salwa, Moustafa G.M. Fouda and Sharaby M. Carmen
This study aims to synthesize new cyclodiphosph(V)azane derivatives, 2,2,4,4-tetrachloro-1,3-di-[o-nitriyl]-2,4-di-[N-(pyrimidin-2-yl)benzenesulfonamide]-1,3,2,4…
Abstract
Purpose
This study aims to synthesize new cyclodiphosph(V)azane derivatives, 2,2,4,4-tetrachloro-1,3-di-[o-nitriyl]-2,4-di-[N-(pyrimidin-2-yl)benzenesulfonamide]-1,3,2,4- diazadiphosphetidine(H2L) ligand and their Fe(III) and Ag(I) metal complexes as insecticides for protective coatings.
Design/methodology/approach
The substitutes of cyclodiphosph(V)azane sulfonomide and their Fe(III), Ag(I) metal complexes were prepared and confirmed by a combination of elemental analyses, mass spectra, conductivity measurement-vis, FTIR, 1H,13C-NMR TGA, XRD and Docking investigation of the ligand and some complexes to verify their drug ability. The prepared compounds have been incorporated with a polyurethane (PU) coating formula. Gloss, scratch resistance, flexibility and adhesion are some of the coating attributes investigated; mechanical capabilities include impact resistance and shore hardness and physicochemical properties such as chemical resistance of coated PU samples are also investigated.
Findings
The results of the experiments revealed that all PU coatings based on the prepared compounds had good scratch resistance which varied from >1.8 to >2.2 kg. Gloss value varied from 85 to 95 and impact resistance from 1.4 to 2.0 (J), whereas the authors noticed that there was no effect of the prepared compounds in the flexibility and adhesion test. These PU coatings have excellent chemical resistance except the alkali resistance. Insecticide activities of the prepared compounds are promising for resistance to these insects. It was noticed that, metal complex > incorporated PU with Fe (III) metal complex > incorporated PU with ligand.
Originality/value
Insecticide paints based on cyclodiphosph(V)azane sulfonamide and their Fe(III), Ag(I) metal complexes as insecticide agents are novel.