SummaryThe focus of this study is the banking sector of the three neighbouring countries Bosnia and Herzegovina; Montenegro; and Serbia. These are former communist countries which have been going through the transition from... more
SummaryThe focus of this study is the banking sector of the three neighbouring countries Bosnia and Herzegovina; Montenegro; and Serbia. These are former communist countries which have been going through the transition from centrally-planned economies to open market economies over the past 25 years. During the transition process, structural reforms were conducted to transform the banking sector into a sector suitable for open market economy. These reforms are considered to be the most successful ones in the region. Before the Global Financial Crisis of 2008-09, the economies of the three selected countries were experiencing credit booms. The aim of this research was to examine how the banking sector is performing on an aggregated level years after the crisis and whether the performance is better or worse compared to the pre-crisis period. The findings show that the banking sector was performing better before the crisis in all three countries. After the crisis, the three countries ex...
Research Interests:
Research Interests:
Introduction Essential oils (EOs) are complex structures and possess several pharmacological effects. Nanomedicine offers a solution for their major limitations, including poor solubility, volatility, and non–controlled release,... more
Introduction Essential oils (EOs) are complex structures and possess several pharmacological effects. Nanomedicine offers a solution for their major limitations, including poor solubility, volatility, and non–controlled release, preventing their clinical use. Methods Here, we developed a novel delivery system by nanoformulations that were prepared by impregnating savory essential oil (SA) into mesoporous silica nanoparticles (MSNs). The nanoformulations were characterized and examined for their anticancer activities on cancer cells (HepG2 liver and HL60 leukemia cells) and MRC5 normal cells. We further tested the mechanisms of action and possible molecular targets against HL60 cells. Results The results demonstrated that SA was governed by nanoformulations under the dual–trigger release of pH/glutathione, and it typically fit the Korsmeyer–Peppas kinetic model. The nanoformulations enhanced the anticancer effect against HepG2 cells and HL60 cells compared to SA but were less cytotox...
Research Interests:
Herein, we developed a new pencil graphite ion-selective electrode strategy for the broadly used erectile dysfunction medication, sildenafil citrate (SC, vitamin V), for its automated potentiometry and potentiometric titration profiling... more
Herein, we developed a new pencil graphite ion-selective electrode strategy for the broadly used erectile dysfunction medication, sildenafil citrate (SC, vitamin V), for its automated potentiometry and potentiometric titration profiling in marketed tablets and human urine samples. The method was based on ion-pair complexation between SC and sodium tetraphenylborate (Na-TPB) or phosphotungstic acid (PTA), embedded into a pencil-fabricated graphite sensor electrode coated with poly(vinyl chloride, PVC) matrix, which is pre-plasticized with two different pre-studied plasticizers. The modern fabricated electrodes have a proven fast near-Nernstian response for SC over the concentration range of 1.0 × 10−6 to 1.0 × 10−2 and 1.0 × 10−5 to 1.0 × 10−2 M, with LODs of 6.5 × 10−7 and 5.5 × 10−6 over a pH 3–6 for (SC-TPB)- and (SC-PTA)-based membrane sensors, of O-nitrophenyl octyl ether (O-NPOE) and dioctyl phthalate (DOP), respectively. The selectivity coefficients for different interferents,...
Research Interests:
Research Interests:
Modafinil (MDF) is one of the neurostimulants with a potential effect in the COVID-19 ICU ventilated patients and post-COVID neurological syndrome treatment. Four rapid, simple and cost-effective stability indicating spectrophotometric... more
Modafinil (MDF) is one of the neurostimulants with a potential effect in the COVID-19 ICU ventilated patients and post-COVID neurological syndrome treatment. Four rapid, simple and cost-effective stability indicating spectrophotometric methods were used for estimation of MDF in the presence of its acidic degradation product, namely; ratio difference (RD), first derivative of the ratio spectra (1DD), mean centering (MCR) and ratio subtraction method (RS). These methods were validated according to ICH guidelines and all methods revealed a good linearity in concentration range of (5-30 µg/mL) in addition to a good accuracy and precision with mean percentage recovery of 99.97 ± 0.305 for (RD), 100.10 ± 0.560 for (1DD), 100.02 ± 0.483 for (MCR) & 99.18 ± 1.145 for (RS) method. Specificity of the proposed methods was assessed and MDF was determined in the presence of up to 80% of its acidic degradation product for RD, 1DD, MCR and RS methods. The proposed methods were successfully applied...
Research Interests:
In this work, the preparation of a PEG@ multi-walled carbon nanotubes (MWCNTs) composite has shown a great potential effect in tumor therapy using graphite powder at room temperature. PEGylated MWCNTs were created and used as a carrier... more
In this work, the preparation of a PEG@ multi-walled carbon nanotubes (MWCNTs) composite has shown a great potential effect in tumor therapy using graphite powder at room temperature. PEGylated MWCNTs were created and used as a carrier for targeting the antineoplastic drug Ixazomib to myeloma cancer cells (abnormal plasma cells). Ixazomib (MLN2238) was covalently encapsulated into functionalized carbon nanotubes modified with polyethylene glycol (PEG 600) to obtain MWCNTs-PEG-MLN2238. The Ixazomib@ MWCNTs-PEG composite shows promising results as an effective nanocarrier and using a small amount of MWCNTs-PEG-Ixazomib that has a low toxicity compared with that of Ixazomib alone. A multifunctional MWCNTs-PEG-Ixazomib composite is used to test biological effects on multiple myeloma cell lines RPMI 8226 using the MTT assay to enhance treatment efficiency. The cytotoxicity of free Ixazomib citrate (69% cell viability of RPMI8226 cells) was higher than that of MWCNTs-PEG-Ixazomib (91% cel...
Research Interests:
Research Interests:
Research Interests:
Research Interests:
Research Interests:
The aim of this paper is to investigate to what extent organisations disclose on accountability for biodiversity and species extinction (B/E). We present some examples of what disclosure looks like from forward-thinking companies that... more
The aim of this paper is to investigate to what extent organisations disclose on accountability for biodiversity and species extinction (B/E). We present some examples of what disclosure looks like from forward-thinking companies that have been engaging in tremendous efforts to protect and preserve nature. Our justification for this paper is to provide guidance and encourage other companies to disclose transparently. We believe that B/E accountability is essential in post Covid-19 reporting as the lack of valuing, promoting and investing in biodiversity is considered to be one of the main drivers of the Covid-19 pandemic. The study's sample is the Top 200 companies from the Fortune Global with the years 2012, 2014 and 2016 and companies' websites in 2019. We believe that our paper is providing some guidance on how to repair nature and eliminate biodiversity loss. This is because organisations are reliant on natural capital resources for survival. Also, biodiversity loss and extinction can significantly affect social, economic and financial viability for survival. Our results have some implications for practitioners, policymakers and academics.
Research Interests:
Research Interests:
Research Interests:
The 21th century has seen huge changes of corporations. While companies’ business grew rapidly, attention and recognition on corporate social responsibility has gradually been attracted and put on a vital strategy position. It has been... more
The 21th century has seen huge changes of corporations. While companies’ business grew rapidly, attention and recognition on corporate social responsibility has gradually been attracted and put on a vital strategy position. It has been proofed to be a crucial way that enterprises share their social responsibility actively in order to enhance their competitive advantage. With more and more enterprises knowing how important social responsibility is for their development, they released a new method which is called sustainability report to show them determine and confidence to take social responsibility.This thesis can be divided into six parts. The first part is about introduction and background. The second part is literature review. The third part is the development of hypotheses. The fourth part is research method and the fifth part is a conclusion. The last part is the reference.
Research Interests: Business, Economics, Corporate Social Responsibility, Accounting, Biodiversity, and 15 moreBangladesh, Social Responsibility, Sustainability Reporting, Audit, Credibility, Integrated Reporting, Assurance, Signalling Theory, Management Strategy, Corporate Social Responsibility (CSR), Sustainability, Finance and Investment Banking, Sustainability disclosure, Industry membership, and Reporting format
Research Interests:
Research Interests:
The purpose of this paper is to shed a light upon an online project that is dedicated to teaching Arabic Media. This project consists of a set of lessons for teaching Arabic media for non-native speakers of Arabic. The goal of this... more
The purpose of this paper is to shed a light upon an online project that is dedicated to teaching Arabic Media. This project consists of a set of lessons for teaching Arabic media for non-native speakers of Arabic. The goal of this project is to assist both Arabic teachers and learners in traditional and distance Media classroom in learning and teaching. For this reason, lessons are full of visual materials and electronic exercises that focus on the usage of the most frequent Arabic verbs, vocabulary, and collocations that are used in Arabic media. In each lesson there are a few numbers of digitalized materials and realia resources which were selected carefully from different Internet sites such as BBC, Al-Jazeera, youtube, and some other caricatures’ sites. This project is user-friendly. It is a quick source that are pedagogically designed to provide AFL teachers with ready made lessons in media to teach their students either in class or online. It also gives a hand to learners who...
Learning Language or even learning different kinds of it is not considered a more difficult nowadays. One of the main tools that many learners are counting on these days is the Internet technology. The internet language teaching sites are... more
Learning Language or even learning different kinds of it is not considered a more difficult nowadays. One of the main tools that many learners are counting on these days is the Internet technology. The internet language teaching sites are the easiest and the most accessible way to learn, to practice, and to enhance students’ language proficiency level in any language; it becomes, for many SL learners, the tool they use to move from the knowledge acquisition phase to the knowledge generation phase. The Internet is the main source of different Interactive educational e-learning website. In this paper I will discuss the impact of using the website, which I have already designed and published, on Arabic learners in the elementary, high-elementary, and Intermediate level. The focus will be on the importance of having a full access to a lot of interactive vocabulary and grammar exercises in order to give the chance for any SL learner who wants to practice or to review what has been alread...
This thesis attempts to determine whether or not and to what extent AFL teachers use computers in language instruction. It also examines factors that correlate with teachers’ attitudes such as age, gender, years of teaching experience,... more
This thesis attempts to determine whether or not and to what extent AFL teachers use computers in language instruction. It also examines factors that correlate with teachers’ attitudes such as age, gender, years of teaching experience, and training. For this purpose, a survey about teachers’ attitudes towards using computer technology, which included a demographics questionnaire and three computer attitude scales (affective, cognitive, and behavioral), was administered and the data was analyzed. The data was extracted from 33 Questionnaires that were gathered from ALI faculty members. A set of interviews were held to explain and to elaborate on some findings from the questionnaires. The SPSS was used to analyze the data: means and standard deviations were calculated to measure AFL teachers’ attitudes towards the use of computers technology; T-test was used to determine the correlation their attitude and other factors. The study also examined the computer competence of teachers and t...
Research Interests:
Acrylamide is a hazardous substance inducing oxidative stress. Based on some evidence on the antioxidant properties of fenugreek, Trigonella foenum-graecum, this study was conducted to investigate the protective effect of fenugreek seed... more
Acrylamide is a hazardous substance inducing oxidative stress. Based on some evidence on the antioxidant properties of fenugreek, Trigonella foenum-graecum, this study was conducted to investigate the protective effect of fenugreek seed oil against acrylamide toxicity. Thirty-two male Wistar rats were randomly assigned into four groups. The control group was given normal saline. The second group was administered acrylamide (20 mg/kg bw orally). The third and fourth groups were administered acrylamide (20 mg/kg bw) and supplemented with 2.5% and 5% fenugreek seed oil in their diets, respectively. Acrylamide intoxication significantly increased serum levels of LDH, AST, ALT, APL, γ-GT, cholesterol, uric acid, urea, creatinine, 8-oxo-2'-deoxyguanosine, interleukin 1 beta, interleukin 6, and tumor necrosis factor α. Moreover, it increased hepatic, renal, and brain lipid peroxidation, while it impaired the activities and concentrations of the antioxidant biomarkers. Fenugreek oil sup...
Research Interests: Chemistry, Biomarkers, Cytokines, Inflammation, Food and Nutrition, and 15 moreDNA damage, Food Microbiology, Herbal Medicine, Biological Sciences, Antioxidants, Brain, Kidney, Liver, Essential oils, Animals, Antioxidant, Lipid peroxidation, Drug Interaction, Biochemistry and cell biology, and Acrylamide
Research Interests:
Research Interests: Microbiology, Immunology, Immune response, Biology, Innate immunity, and 15 moreApoptosis, Medicine, Gene expression, Expressed Sequence Tags, Animals, Cell Signalling, Horseshoe crabs, Gene, Genes, Immune system, Blood cells, Gene Expression Regulation, Innate Immune System, Chronic Infection, and acute phase
This study examines the expectations and perceptions of overseas students undertaking the post-graduate corporate accounting subject taught at an Australian university. An understanding of students' perceptions and expectations... more
This study examines the expectations and perceptions of overseas students undertaking the post-graduate corporate accounting subject taught at an Australian university. An understanding of students' perceptions and expectations in learning of the subject is important in assisting accounting academics to enhance their teaching programmes, and to manage the diverse student cohorts which are now a feature of university classrooms in Australia. The findings show that overseas students expected the post-graduate corporate accounting subject to be challenging and interesting. Moreover, they expressed a strong desire that the subject should emphasise the practicalities of accounting.
Research Interests:
Research Interests:
Research Interests:
This study has aimed to offer an insight into the current gap within academic literature by surveying consumers in Scotland by analysing gender, age and household income. This research has focussed on a survey of residents from North... more
This study has aimed to offer an insight into the current gap within academic literature by surveying consumers in Scotland by analysing gender, age and household income. This research has focussed on a survey of residents from North Ayrshire, which is a low socio-economic area in rural Scotland. A questionnaire was developed and collected from 64 people (32 males and 32 females). The purpose of the questionnaire was primarily to identify the consumers who may be directly affected by a sugar tax, then question them on their attitudes, values and beliefs concerning the SDIL. The results of the survey provide an insight into the potential effects of the Soft Drinks Industry Levy (SDIL) but it is unclear whether it will have any significant impact on obesity levels within Scotland. This study has implications for policy makers, the soft drinks industry and the academic arena as it demonstrates that differing levels of awareness, different values and beliefs between different socio-demo...
Research Interests:
Through integrated reporting (IR) and integrated thinking (IT), higher education institutions (HEIs) can engage future students, staff and other key stakeholders. This paper examines the impact of IR framework implementation on core... more
Through integrated reporting (IR) and integrated thinking (IT), higher education institutions (HEIs) can engage future students, staff and other key stakeholders. This paper examines the impact of IR framework implementation on core activities disclosure within the UK HEIs. In particular, the authors explore the influence of the integrated thinking approach, intended to enhance the extent of the IR content elements, teaching and learning, internationalisation and research activities disclosure. The study is based on the annual reports of 123 UK HEIs over 3 years—2015–16, 2016–17 and 2017–18. Consistent with the predictions of legitimacy theory and the integrated thinking approach, the results show the extent that integrated reporting content elements and HEIs core activities disclosure practices have increased over the study period. The results also indicate that adoption of the IR framework, league table ranking position, key performance indicator reporting, size, research quality ...
Research Interests:
Research Interests:
Thirty two adult female albino rats were randomized into 2 main groups (control and experimental). The control group (n=8) received IM injection of 0.3 ml of the drug vehicle (castor oil & benzyl benzoate) once every 5 days for 6 times.... more
Thirty two adult female albino rats were randomized into 2 main groups (control and experimental). The control group (n=8) received IM injection of 0.3 ml of the drug vehicle (castor oil & benzyl benzoate) once every 5 days for 6 times. 50% of rats of this group were scarificed after 24 hours of the last injection while the other 50% were left for 15 days. Experimental group was divided into 2; experimental group 1; E1 (n=12) received IM injection of 1.5 mg/kg BW of the drug (Mesigyna), once every 5 days for 6 times, and were sacrificed 24 hours after the last injection. Experimental group 2; E2 (n=12) were injected as in group E1 then left for 15 days. Uterine tissue was used for various techniques; histological (H&E & Masson's trichrome) and immunohistochemical (staining of progesterone receptors, using Labeled-Streptavidin method). Both qualitative and quantitative analyses were done to assess the degree of uterine affection. Quantitative measurements (optical density, color ...
Background Modafinil (MDF) is one of the drugs that used for the treatment of narcolepsy. Objective This manuscript involves the development and validation of two chromatographic stability indicating methods for MDF in the presence of its... more
Background Modafinil (MDF) is one of the drugs that used for the treatment of narcolepsy. Objective This manuscript involves the development and validation of two chromatographic stability indicating methods for MDF in the presence of its acid induced degradation. Methods Modafinil was degraded under different stress conditions and identification of the degradation product was performed using infrared and mass spectroscopy. The first method was thin layer chromatography where aluminum backed silica gel 60F254 plates were used and the developing system was dichloromethane- methanol (9:1, v/v). While the second method was an eco- friendly (HPLC) that utilized C-18 column and ethanol- H2O (30:70, v/v) as a mobile phase at flow rate 1 mL/min and UV detection at 220 nm. Results Good linear relationships were obtained within ranges of (1–10 µg/band) and (2–10 µg/mL) for TLC-densitometry and HPLC, respectively. The obtained results were statistically compared with those of the official HPL...
Research Interests:
This paper adopted a case study approach to investigate the sustainability practices of a Scottish university in order to understand if sustainability forms part of its central policy agenda. As such, the paper focuses on the levels of... more
This paper adopted a case study approach to investigate the sustainability practices of a Scottish university in order to understand if sustainability forms part of its central policy agenda. As such, the paper focuses on the levels of awareness and disclosure of their sustainable practices, measuring the impacts and effectiveness of those initiatives. This paper introduces signaling theory to explore the idea that appropriate communication via integrated thinking can close the gap between the organization and its stakeholders. We believe that the provision of this relevant information will lead to better communication between the organization and its stakeholders, supporting a signaling theory interpretation. Therefore, we are suggesting that integrated thinking is an internal process that organizations can follow to increase the level of disclosure as a communication tool with stakeholders. From the literature reviewed, four themes were identified (definition of university sustain...
Research Interests:
This paper contributes to biodiversity and species extinction literature by examining the relationship between corporate accountability in terms of species protection and factors affecting such accountability from forward-thinking... more
This paper contributes to biodiversity and species extinction literature by examining the relationship between corporate accountability in terms of species protection and factors affecting such accountability from forward-thinking companies. We use triangulation of theories, namely deep ecology, legitimacy, and we introduce a new perspective to the stakeholder theory that considers species as a ‘stakeholder’. Using Poisson pseudo-maximum likelihood (PPML) regression, we examine a sample of 200 Fortune Global companies over 3 years. Our results indicate significant positive relations between ecologically conscious companies that are accountable for the protection of biodiversity and species extinction and external assurance, environmental performance, partnerships with socially responsible organizations and awards for sustainable activities. Our empirical results appear to be robust in controlling for possible endogeneities. Our findings contribute to the discussion on the concern of...
Research Interests:
This research reviews and analyzes prior corporate social responsibility (CSR) studies centered on its implications and disclosure in higher education institutions (HEIs). Nine major databases were analyzed to review research articles... more
This research reviews and analyzes prior corporate social responsibility (CSR) studies centered on its implications and disclosure in higher education institutions (HEIs). Nine major databases were analyzed to review research articles from various business, management, higher education, and accounting journals for the period of 2004–2020. We follow the seven-step systematic review guidelines developed by Fink 2019 and we base our review analysis on fifty-eight journal articles. The systematic literature review results show a significant increase in the number of CSR article publications and the extent and trend of disclosure. The majority of prior research was based on questionnaires to evaluate the HEIs curriculum and focus on the CSR implication process. However, HEIs are still lagging behind in CSR implication and disclosure, and with a long way to go to obtain sustainability goals. From the study, several opportunities for future research emerged. This study can be useful for HE...
Research Interests:
Purpose This paper aims to examine the level of disclosure on content elements of integrated reporting (IR) in Scotland, Northern Ireland and Wales higher education institutions (HEIs). The authors suggest that integrated thinking is an... more
Purpose This paper aims to examine the level of disclosure on content elements of integrated reporting (IR) in Scotland, Northern Ireland and Wales higher education institutions (HEIs). The authors suggest that integrated thinking is an internal process that organizations can follow to increase the level of disclosure on IR that can be used as an effective mechanism to enhance accountability with stakeholders. Design/methodology/approach International Integrated Reporting Council (IIRC) guidelines and content analysis are used to analyze IR content elements in HEI reports from 2014-2016. Findings The results indicate a significant increase in the trend and extent of IR content elements. The HEI-specific characteristics examined, such as establishment of HEI; adoption of IR framework and governing board size are all statistically and positively associated with IR content elements disclosure. This paper introduces signalling theory to explore the idea that appropriate communication vi...
Research Interests:
Purpose This paper aims to examine trends in the content of reporting within 135 UK higher education institutions (HEIs). It explores the extent to which integrated reporting (IR) content elements, reflecting integrated thinking, are... more
Purpose This paper aims to examine trends in the content of reporting within 135 UK higher education institutions (HEIs). It explores the extent to which integrated reporting (IR) content elements, reflecting integrated thinking, are disclosed voluntarily and whether HEI-specific features influence the resulting disclosures. Design/methodology/approach Existing IR guidelines given by the International Integrated Reporting Council (IIRC) and the adoption of content analysis have provided the opportunity to examine the trend and extent of IR content elements associated in HEI corporate reports. The evidence was obtained from 405 UK HEI annual reports covering the period 2014-2016. Findings The results indicate a significant increase in the number of IR content elements embedded in HEI annual reports. The HEI-specific characteristics examined, such as the establishment of HEI (before or after 1992), adoption of IR framework and size of HEI, are all significantly and positively associat...
Research Interests:
This research is an explanatory study of the learning experience of international students when they come to study at UK. Survey collected from both undergraduate and postgraduate students who are studying at the University of The West of... more
This research is an explanatory study of the learning experience of international students when they come to study at UK. Survey collected from both undergraduate and postgraduate students who are studying at the University of The West of Scotland (UWS). The survey consisted on many dimensions such as selection and admission, pre arrival activities, induction, orientation, teaching and learning and engagement. Our results provide some recommendations for academic staff and for international office at UWS. For academic staff, they should integrate the international dimension while they are designing their courses. They should implement interactive lectures and involve the international students into discussions. For staff who are working in the international office, they should attend training on how to deal with international students to be able to offer good service for them. They might ask for current international students to help in recruiting international students. Our study ...
Research Interests:
Research Interests:
The proprioceptive chordotonal organs (ChO) of a fly larva respond to mechanical stimuli generated by muscle contractions and consequent deformations of the cuticle. The ability of the ChO to sense the relative displacement of its... more
The proprioceptive chordotonal organs (ChO) of a fly larva respond to mechanical stimuli generated by muscle contractions and consequent deformations of the cuticle. The ability of the ChO to sense the relative displacement of its epidermal attachment sites likely depends on the correct mechanical properties of the accessory (cap and ligament) and attachment cells that connect the sensory unit (neuron and scolopale cell) to the cuticle. The genetic programs dictating the development of ChO cells with unique morphologies and mechanical properties are largely unknown. Here we describe an RNAi screen that focused on the ChO's accessory and attachment cells and was performed in 2 instar larvae to allow for phenotypic analysis of ChOs that had already experienced mechanical stresses during larval growth. Nearly one thousand strains carrying RNAi constructs targeting more than 500 candidate genes were screened for their effects on ChO morphogenesis. The screen identified 31 candidate ...
Research Interests:
Transarterial chemoembolization (TACE) is usually followed by hepatic dysfunction. We evaluated the effects of L-carnitine on post-TACE impaired liver functions.Methods. 53 cirrhotic hepatocellular carcinoma patients at Osaka Medical... more
Transarterial chemoembolization (TACE) is usually followed by hepatic dysfunction. We evaluated the effects of L-carnitine on post-TACE impaired liver functions.Methods. 53 cirrhotic hepatocellular carcinoma patients at Osaka Medical College were enrolled in this study and assigned into either L-carnitine group receiving 600 mg oral L-carnitine daily or control group. Liver functions were evaluated at pre-TACE and 1, 4, and 12 weeks after TACE.Results. The L-carnitine group maintained Child-Pugh (CP) score at 1 week after TACE and exhibited significant improvement at 4 weeks after TACE (P<0.01). Conversely, the control group reported a significant CP score deterioration at 1 week (P<0.05) and 12 weeks after TACE (P<0.05). L-carnitine suppressed serum albumin deterioration at 1 week after TACE. There were significant differences between L-carnitine and control groups regarding mean serum albumin changes from baseline to 1 week (P<0.05) and 4 weeks after TACE (P<0.05). ...
Research Interests:
Research Interests:
Research Interests:
Capital market imperfections often exist in the form of imperfect information held by investors. This leads to an information imbalance between companies seeking capital investment and potential investorsasymmetric informa-tion. Thus is... more
Capital market imperfections often exist in the form of imperfect information held by investors. This leads to an information imbalance between companies seeking capital investment and potential investorsasymmetric informa-tion. Thus is born a role for specialists' ...
Research Interests:
Innovative start-up firms are a major ... ABEER HASSAN is a lecturer in accounting at Paisley University Busi-ness School, Paisley, UK abeer.hassan@paisley.ac.uk ... DAVID LEECE is the Professor of Finacial Studies in the Centre for... more
Innovative start-up firms are a major ... ABEER HASSAN is a lecturer in accounting at Paisley University Busi-ness School, Paisley, UK abeer.hassan@paisley.ac.uk ... DAVID LEECE is the Professor of Finacial Studies in the Centre for Professional Accounting and Finance at ...
Research Interests:
... to create the legal and regulatory environment as a major element in the future growth of ... the investment in the PE/VC industry as well as improve the Egyptian investment environment. ... The government should specify clear... more
... to create the legal and regulatory environment as a major element in the future growth of ... the investment in the PE/VC industry as well as improve the Egyptian investment environment. ... The government should specify clear objectives for the development of SMEs and the PE/VC ...
Research Interests:
ABSTRACT This study investigates the link between voluntarily declared Global Reporting Initiative (GRI) application levels and the actual level of disclosure on the specific environmental concerns of packaging, waste, recycling, climate... more
ABSTRACT This study investigates the link between voluntarily declared Global Reporting Initiative (GRI) application levels and the actual level of disclosure on the specific environmental concerns of packaging, waste, recycling, climate change activities and carbon footprint in European companies&#39; reports. The study also examines the extent to which the geographical location and industry membership of European companies affects the level of environmental disclosure and GRI application levels. The study uses a two-stage approach: it explores the possible link between GRI application levels and actual disclosure on specific environmental activities in the first stage, and then categorises these on the basis of industry membership and geographical regions in the second. The results show that top European companies demonstrate considerable awareness that disclosure on specific environmental activities has become a theme of strategic choice. Additionally, specific environmental activities provide some positive evidences to establish a link between GRI application levels and actual environmental disclosures, although the outcomes are mixed. These linkages are also better understood when sample firms are categorised by industry membership and geographical region.