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This paper focuses on a project to work on the digital library of Arab children's culture for sustainable development (DLACSD).

This project claims to link the past, present, and future by creating a platform that can grow to include not only works by adults but by children who inspire adults with their imagination and the joys they bring to the world.

This project addresses in phases the different aspects of the problem of the lack of material for Egyptian/Arab children at different stages in Arabic on the internet (with copyright law in mind). It is time to fill this gap by having a rich repository of stories, plays, games and songs for children in Arabic in a digital library to enrich the life of the child and to inform the world that much that is worthwhile is available in Arabic for parents, teachers, and children to enjoy.

Through reading samples of the works by Abdel-Tawab Youssef (1928–2015) by using the Dublin Core Elements, it will be informative to see how his writings address the United Nations Goals of Sustainable Development way before these Goals were discussed.

Writers for children, librarians, teachers, psychologists, literary critics, illustrators, and parents need a platform that makes material available to promote children’s culture in the Arab world and to introduce the world to what is of value for children in Arabic.

Currently, communication brings the world together and although the social media and the new technology have introduced problems that are serious, to say the least, collaborators on all levels must play an active role in redressing the social wrongs, especially those affecting children.

This ongoing project by members of a team who believe in interdisciplinarity and multidisciplinarity has taken the first step to create and develop (DLACSD).

Financial reports are the basis of economic decisions that affect organizational interests and shareholders. However, there is a severe research gap concerning the factors affecting the quality of financial information (such as audit report readability and tone). Therefore, considering the importance of presenting high-quality financial information, this study aims to investigate the impact of intellectual capital (IC) and its components on the audit report's readability and tone.

The multivariate regression model tests research hypotheses. Then, hypotheses are tested via a sample of 824 observations of the listed companies on the Tehran Stock Exchange (103 companies) from 2014 to 2021, using the multivariate regression model based on pooled data and fixed effects.

Results determine that customer capital (CC) and structural capital (SC) are likely to influence the audit report tone positively. In general, the IC and human capital (HC) negatively impact auditors' tone. More analyses also document that IC and its CC, HC and SC components positively and significantly affect audit report readability based on two readability indices, including FOG and text length. Finally, findings pertaining to the third readability index (Flesch index) reveal that only HC and SC are robust based on this measurement, whereas the IC and CC have a negative and significant impact on the readability of auditors’ reports.

To the best of the authors’ knowledge, this study is the first to address this issue in emerging markets, and it provides helpful insights for users, analysts and legal institutions regarding IC, which significantly affects audit report readability and tone.

The purpose of this paper is to explain the process by which El Sewedy Company in Egypt decided to expand internationally by examining several modes of entry and choosing the best choice to expand in Russia and Kazakhstan.

The authors did several market analyses for each company to discover the external and internal environments. In addition, they weighted the advantages and disadvantages of each mode of entry to decide on the best mode to enter Russia and Kazakhstan.

The results confirm that the expansion for El Sewedy is challenging whether in Russia or Kazakhstan. Currently, El Sewedy's strategy is to deal through distributors to minimize risk; these distributors are mostly working in Kazakhstan given their easy connections and access there. The best solution for El Sewedy to expand is to trade high voltage and medium voltage cables in Kazakhstan as well as the trade of high voltage cables in Russia. Whether it is trading, exporting or a joint venture, El Sewedy's intentions are clear in its willingness to access the Russian and Kazakhstani markets, due to their richness and most of all their location as a central trade area in the region.

The comparison between Russia and Kazakhstan may appear very similar since both countries share almost the same circumstances and environment. Therefore, some of the information may be repeated twice to analyze both countries.

The results of this case study ensure the importance of analyzing the different modes of entry and doing a cost‐benefit analysis before deciding on how to expand in foreign market. Since circumstances and environments vary between markets, it is crucial to know all the details of the country in order to succeed in expanding in this foreign market.

This study explains a common case that happens in Egypt and every country whenever a company decides to expand. Usually, a company prefers a certain mode of entry over the other, but what is necessary is to follow what El Sewedy did, which is to evaluate all alternatives equally then decide on the best choice.

The purpose of this research is to examine the impact of governance mechanisms on corporate failure.

This study used a hypothesis-testing research design to collect data from the annual reports of 35 companies listed on Palestine Exchange from 2010 to 2019. Descriptive and inferential statistics were employed, along with correlation analysis to evaluate linear relationships between variables. The variance inflation factor was used to test multicollinearity, and binary logistic regression was utilized to develop the research model.

There is a significant positive relationship between board of directors' independency, institutional ownership and the quality of external audit, and corporate failure reduction. No significant relationship has been found among corporate governance variables such as board size, board meetings' frequency, board members' remuneration and audit committee existence, and corporate failure reduction.

Several empirical research studies have developed models to predict corporate failure using accounting and financial data. However, limited research has empirically investigated the impact of the different mechanisms of governance on corporate failure prediction.

The research highlighted the significance of companies' commitment to governance principles and their impact on predicting failure. The study suggests that decision-makers and managers can adopt different governance mechanisms to support corporate success and avoid those that may lead to negative consequences and failure.

This research is the first in Palestine to use a comprehensive list of corporate governance mechanisms to predict the failure of companies listed on the Palestine Stock Exchange between 2010 and 2019.

With less than ten years left to accomplish the United Nations (UN) Sustainable Development Agenda 2030, there is a pressing need to develop innovative sustainable methods and/or techniques that agriculture and food businesses can apply to improve natural resource efficiency. Therefore, the purpose of the current study is to review sustainable agriculture in one of the developing Arab countries by presenting a real-life example of a sustainable farm.

The current study aims to showcase a sustainable farm in one of the developing Arab countries, utilizing a case study methodology. The case study methodology is particularly appropriate within the current research context to provide an in-depth and multi-faceted understanding of sustainable agriculture practices.

The findings of the current study delineate the different dimensions of sustainable agriculture which includes water savings, less usage of artificial fertilizers, reduction of pesticides and use of renewable energy. In addition, the current study shows that the application of the different sustainable agriculture practices results in substantial savings on the economic levels as well as the environmental levels.

There are two valuable outcomes from this research. The first is a framework for understanding the different dimensions of sustainable agriculture. The second outcome is highlighting various implications for sustainable entrepreneurs who wish to accelerate the transition to sustainable agriculture.

Green retrofitting is acknowledged as an essential strategy toward achieving long-term sustainability in the built environment. To implement this strategy successfully, the role of facility managers cannot be ignored. The purpose of this paper is to investigate present practices that are used in managing the existing facilities, to highlight the elements that govern the process of green retrofitting, and discuss the efforts and contribution of facility managers in enhancing the environmental performance of the existing facilities stock in the United Arab Emirates (UAE).

This study suggests that an adequate level of awareness of the benefits of green retrofit amongst owners and decision-makers is mostly dependent on facilities management (FM) professionals, who must establish effective communication channel with senior management. FM professionals in the UAE are well equipped and competent in greening existing buildings and can simultaneously lead a building to the path of achieving green building certification.

To examine the role of FM in a green retrofit and its current status in the UAE built environment, a two-step qualitative method was adopted. The study started by conducting semi-structured interviews with FM professionals and then assessing the insights obtained from the interviews against an actual case study of a LEED Existing Building certified facility.

Interviews were limited to FM professionals in the private sector and the results from one case study should be considered cautiously.

This paper emphasizes the primordial role of FM professionals in promoting green retrofit in the UAE.

The purpose of this paper is to assess the perceived level of Jordanian nurses’ competencies in offering care to the community during a disaster.

A correlational descriptive design was used to assess nurses’ competencies in offering care for the community during a disaster.

A total of 370 nurses (55 % males) aged 25−55 agreed to participate. The mean score of competencies of nurses who offer care to the community during the disaster was 2.11 (SD = 0.59) points. The results of correlation coefficient tests revealed a significant positive correlation between stated competencies level and nurses’ sex, receiving disaster education and training with rpb (371) = 0.13, p < 0.01; rpb (598) = 0.15, p = 0.004; rpb (598) = 0.21, p < 0.001, respectively. Furthermore, the “care of communities” subscale had a weak positive correlation with the.

Nurses play a critical role in disaster response. However, there was a gap in nurses’ competencies for disaster, which shows there is a crucial need to include disaster management courses in the nursing curriculum and update disaster management courses in hospitals based on nurses’ needs to improve their competencies during disasters.

This paper aims to investigate whether Covid-19 related information is associated with a higher level of performance disclosure in the annual reports. Furthermore, it examines the moderating effect of corporate governance on the relationship between Covid-19 and the performance disclosure by using three governance mechanisms: board size, board independence and gender diversity.

The authors use quantitative content analysis. The authors applied an automated textual analysis technique to measure the level of Covid-19 information and performance disclosure for the UK Financial Times Stock Exchange all-share non-financial firms.

The authors found a significant positive relationship between the Covid-19 disclosure and the firm performance disclosure in the annual reports. The authors also find that both board independence and gender diversity moderate the relationship between the Covid-19 related information and the level of performance disclosure in the annual reports. The authors further run a robustness analysis, which confirms the main results.

The finding is beneficial for the regulatory setters to better understand whether firms provide generic or meaningful Covid-19 information linked to the firm’s performance. The unique findings of this paper are relevant to regulators, governments, management, shareholders and academics.

The authors contribute to the literature in a unique and core research area not researched previously. The paper links the Covid-19 disclosure with the firm performance from the corporate narrative perspective. The paper underlines governance factors as a moderating role in this relationship by considering three main mechanisms: board size, board independence and gender diversity.

Contact problems are among the most difficult ones in mechanics. Due to its practical importance, the problem has been receiving extensive research work over the years. The finite element method has been widely used to solve contact problems with various grades of complexity. Great progress has been made on both theoretical studies and engineering applications. This paper reviews some of the main developments in contact theories and finite element solution techniques for static contact problems. Classical and variational formulations of the problem are first given and then finite element solution techniques are reviewed. Available constraint methods, friction laws and contact searching algorithms are also briefly described. At the end of the paper, a bibliography is included, listing about seven hundred papers which are related to static contact problems and have been published in various journals and conference proceedings from 1976.

This study aims at unpacking the multiplicity of the sitting activity in public spaces through the lens of actor-network theory. In line with previous urban research focussing on outdoor activities, such empirical investigation aims to show the importance of the physical aspects of spaces, including seating, in supporting sitting activities as a way of encouraging the use of public space.

This study adopts the overlap between actor–network theory and affordances. It utilises ethnographic research involving frequent users in Dahiyat Al Hussein Park in Amman-Jordan. Data were gathered on the different seat–user relations and the translated sitting activity networks.

Analysis demonstrates different cases of alignment, misalignment and realignment between what is intended and experienced, and where these relations are maintained, disrupted or changed. These findings reveal the multiplicity of sitting activities; this is significant for understanding how they are maintained.

The research suggests a new way of conceptualising the relationship between the physical environment and users and an approach for examining sitting activities. Some studies have applied actor–network theory and/or the concept of “affordance” by highlighting relations between the object and its user and how they create sitting activities. However, only few studies have problematised the multiplicity of sitting when considering seating uses.