Journals
2026 EN
Al-Matari Ebrahim Mohammed · Adam Salih Hamid · Mohamed Abdelwhab Musa Elgali
+2 more
The current study aims at exploring the association between the representation of women in the top management and boards, audit quality and firm performance of the Saudi capital market. Moreover, it provides an analysis on whether the quality of the audit is a moderating functional that gender diversity has on the performance of the firm. The study employs a full panel data of 166 Saudi listed firms. OLS regression model with standard errors that are heteroskedastic with the assumption of robustness is estimated as a baseline estimation technique. To achieve the strong findings, additional tests are conducted on Feasible Generalized Least Squares (FGLS) and two-stage least squares (2SLS) to address the problem of heteroskedasticity and the endogeneity problems. The findings suggest a positive but not significant relationship between the representation of women in top management performance of a firm and negative but insignificant relationship between the representation of women on boards. Conversely, audit quality which is proxied by working with Big 4 audit firms has a positive and statistically significant relationship with firm performance. The moderation analysis indicates that there is no significant indirect effect of audit quality in the relationship between gender diversity and firm performance and audit quality.
Journals
2026 EN
Purwanti Lilik · Md Shahbudin Amirul Shah · Adib Noval
+4 more
This study addresses a pivotal theoretical and empirical lacuna in corporate governance literature: the unresolved tension between formal governance structures and the informal cultural institutions that surround them. While governance codes prescribe board diversity and independence, their effectiveness varies across cultures. We theorize this inconsistency stems from power distance. To test this, we compare banking sectors in Indonesia and Malaysia, two countries with similar formal governance mandates but divergent power distance scores. Utilizing an original, unbalanced panel dataset from 33 publicly listed banks in Indonesia (2021–2022) and Malaysia (2020–2024), yielding 84 bank-year observations, we address methodological concerns by estimating a hybrid model with Driscoll–Kraay standard errors. The findings are striking: board gender diversity and board independence significantly improve ESG disclosure in Indonesia’s moderate power distance context, but have null effects in Malaysia’s high power distance environment. Statistical tests indicate that power distance negatively and significantly moderates these relationships. This result provides strong evidence of institutional decoupling , where informal cultural norms neutralize formally adopted governance structures. This research contributes uniquely to banking literature by establishing cultural context as a boundary condition for governance effectiveness, challenges the one-size-fits-all approach and calling for context-sensitive adaptations of international sustainability standards.
Journals
2026 EN
Abdelgawad Donia · Youssef Ghada · Ibrahim Safaa
+3 more
Mapping and documenting cultural heritage (CH) are essential for preserving and managing it. Heritage sites risk losing their identity and falling into danger without accurate documentation, and it is challenging to manage preservation plans for future generations. Egypt boasts a rich and diverse cultural heritage, encompassing both tangible and intangible aspects. Lack of documentation is one of the major problems faced by preservation efforts in Egypt. This research focused on the Siwa Oasis in the western desert, which has a rich cultural, natural, and historical heritage and requires comprehensive documentation of its landmarks, natural attractions, and handicrafts. This paper presents a methodology for documenting and mapping tangible and intangible cultural heritage in Siwa Oasis. It presents questionnaires to evaluate the status of handicrafts by conducting a SWOT analysis of the sector. The spatial, descriptive, and photographic data are collected through site visits and from published scientific resources and integrated into the GIS database. ArcGIS is used to incorporate different types of data and create maps. Finally, interactive maps and Story Maps present descriptive maps and photographs to the public, experts, and decision-makers.
Journals
2026 EN
Sani Mohamadou · Ibrahim · Ouedraogo Idrissa
+1 more
This article examines how agricultural trade, government effectiveness and population growth influence annual change in inclusive growth (IG) in Sub-Saharan Africa (SSA) within the framework of the African Continental Free Trade Agreement (AfCFTA). Using panel data for 41 countries over the period 2002–2022, we apply IV-2SLS and IVQR estimations to address endogeneity and capture heterogeneous effects across countries with varying levels of inclusiveness. The results reveal that agricultural trade slows the change in IG, with the adverse effects of exports and imports being stronger in countries with initially low inclusiveness. This suggests that export gains often benefit more privileged groups, while less competitive agricultural sectors are more exposed to low-cost imports. In contrast, government effectiveness enhances the change in IG, particularly in less inclusive economies. Rapid population growth, however, significantly reduces the annual change in IG, especially in countries already performing moderately well. To further assess intra-African dynamics, a dyadic model based on bilateral agricultural trade data shows that country pairs belonging to the AfCFTA or the same regional economic community (REC) experience greater combined annual changes in IG, supported by better governance coordination. These findings highlight the importance of strengthening institutions and managing demographic pressures to ensure that AfCFTA-driven trade integration yields broad-based welfare gains.
Journals
2026 EN
Ibrahim Ridwan Lanre · Emiola Abiodun Toheeb · Senathirajah Abdul Rahman Bin S.
+3 more
In an era of geopolitical volatility and environmental strain, achieving the dual objectives of climate action and sustainable growth requires robust institutions capable of transforming risk into resilience. This study examines how governance (GOV) quality moderates the effects of geopolitical risk (GPR), trade openness and natural resource rents (NRRs) on ecological footprint (EFP) and economic growth across 19 OECD economies from 1990 to 2022. Using the cross-sectionally augmented autoregressive distributed lag (CS-ARDL) framework alongside Method of Moments Quantile Regression (MMQR) and quantile Granger causality tests, the analysis accounts for cross-sectional dependence, slope heterogeneity and distributional asymmetries. Results indicate that GPR and resource rents intensify ecological pressure and constrain growth, while renewable energy consumption (REC), globalization and strong GOV foster sustainability. Interaction and threshold models reveal that once GOV surpasses critical levels, the adverse environmental and economic effects of geopolitical instability diminish sharply, allowing economies to decouple growth from ecological degradation. The quantile findings confirm that institutional strength and clean-energy transitions are particularly effective at higher levels of environmental stress. Overall, the study demonstrates that GOV thresholds are pivotal for aligning economic expansion with environmental integrity, offering policy pathways for resilient, low-carbon development consistent with the objectives of Sustainable Development Goals (SDGs) 13 and 8.
Journals
2026 EN
Ibrahim Mohammed · Hossain Farhad
This paper examines human resource management (HRM) practices in Ghana's local government and advances a twofold argument. First, it shows that decentralization reforms introduced in the 1980s and 1990s locked the system into a path-dependent governance trajectory. This has narrowed the scope for alternative approaches to achieving an effective HRM system. Second, despite formal provisions establishing local governments as autonomous and non-partisan, the findings reveal that informal norms, political patronage, and asymmetric power relations remain central in shaping HRM decisions. These realities affect staff motivation, retention, and organizational performance, often impairing formal HR procedures and meritocratic intent. The paper challenges taken-for-granted assumptions that implementing cookbook governance and/or new public management prescriptions can automatically improve institutional effectiveness and service delivery in developing countries. Instead, it argues for greater attention to historical legacies and political contexts. The paper contributes to scholarly debates on public sector management and state capacity by highlighting the limits of technocratic and one-size-fits-all approaches to strengthening subnational governance
Journals
2026 EN
Narayana Potu · Keerthi K · Khalaf Osamah Ibrahim
+5 more
Driven by the critical importance of routing in Wireless Sensor Networks (WSNs) and the security vulnerabilities present in existing protocols, this research aims to address the key challenges in securing WSNs. Many current routing protocols focus on computational efficiency but fall short of providing strong security measures, leaving them vulnerable to malicious attacks. Reactive protocols, often preferred for their reduced bandwidth usage, heighten security concerns due to their limited resources for maintaining network routes, while proactive alternatives require more resources. Additionally, the ad hoc nature and energy limitations of WSNs make traditional security models, designed for wired and wireless networks, impractical. To overcome these limitations, this paper introduces the Secured Energy-Efficient Opportunistic Routing Scheme for sustainable WSNs. The proposed protocol is designed to enhance security by continuously updating neighbor information and verifying the validity of routing parameters, while also being power-aware, a critical factor given the energy constraints of WSNs. The protocol has been evaluated through simulation experiments, measuring key performance indicators such as throughput, average end-to-end delay (E 2 delay), energy consumption, and network lifetime. The results demonstrate that the proposed protocol effectively strengthens WSN security while addressing the unique operational constraints of these networks.
Resource
2026 EN
Elshafey Ibrahim Youessif · Enyuma Callistus O.A. · Tukur Ahmad Rufa’i
+3 more
Rhinosinusitis refers to inflammation of the nasal cavity and paranasal sinuses, which can occasionally extend beyond the sinuses causing serious morbidity. Intracranial and orbital complications remain rare, particularly in children. We report a 12-year-old previously healthy girl who presented with a one-month history of headache and right eye pain, followed by fever, vomiting, right periorbital swelling, diplopia, and photophobia. Examination revealed right periorbital edema, chemosis, and proptosis with normal visual acuity. Computed tomography and magnetic resonance imaging showed left pansinusitis with bilateral sphenoid sinus involvement and skull base erosion complicated by cavernous sinus thrombosis. Acinetobacter iwofii , an uncommon pathogen in pediatric sinusitis, was isolated. Early imaging, appropriate antibiotics and anticoagulation therapy with prompt surgical intervention were crucial in achieving full recovery with no sequalae. Physicians should maintain high index of suspicion and watch for possible occurrence of this rare complication.
Journals
2026 EN
Salih Ibrahim Luqman · Babakr Karukh Ali · Mahmood Peshawa H.
+10 more
Polymer electrolytes are vital for modern energy storage systems due to their flexibility, safety, and ionic conductivity. Biopolymer-based systems like methylcellulose (MC) and chitosan offer eco-friendly alternatives but often suffer from low conductivity and limited mechanical strength. This study aims to enhance the ionic transport properties of MC-based electrolytes by incorporating glycerol as a plasticizer in varying concentrations (9–45 wt.%). Polymer films were fabricated via solution casting using fixed amounts of chitosan, MC, sorbitol, KNO 3 , and TiO 2 nanoparticles, with glycerol as the sole variable. Structural and molecular characterizations were conducted using XRD and FTIR, while ionic conductivity was measured by electrochemical impedance spectroscopy (EIS). Results revealed a significant drop in bulk resistance from 1.68 MΩ at 9 wt.% glycerol to 492 Ω at 45 wt.%, corresponding to a dramatic increase in ionic conductivity from 0.001 to 9.769 μS/cm – nearly a 10,000-fold improvement. This enhancement is attributed to increased polymer chain mobility and reduced crystallinity, confirming glycerol’s role as an effective plasticizer. The findings underscore the potential of glycerol-modified biopolymer electrolytes in advancing flexible, safe, and high-performance materials for solid-state battery applications.
Journals
2026 EN
Omar Noorain Nasuha · Ibrahim Nor Hayati · Mohamad Nizaha Juhaida
+5 more
Seaweeds in the red algal genus Gracilaria (Gracilariaceae) are recognized as primary sources of agar, an important hydrocolloid widely utilized in the food industry. However, agar derived from Gracilaria fisheri (AGF) remains underutilized compared to that from other Gracilaria species due to its relatively low gel strength, which limits its application as a stand-alone gelling agent. Consequently, AGF is more suitable for use as a composite material rather than in its native form. Meanwhile, excessive consumption of saturated fats from meat products has been associated with health risks such as obesity and cardiovascular diseases. To address these challenges, this study developed a novel AGF-based emulsion gel as a functional fat replacer in fish sausages. The emulsion gel, comprising 6% AGF, 4% whey protein isolate, and 10% black seed oil, exhibited syneresis stability and viscoelastic properties suitable for use as a fat replacer in fish sausages. The characteristics of fish sausages containing 8% emulsion gel were compared with control sausages containing 8% vegetable fat. Results showed that sausages with emulsion gel had significantly (p < 0.05) higher water holding capacity (99.60%) and antioxidant activity (45.44%) than the control. Texture analysis revealed significant (p < 0.05) improvements in hardness, gumminess, chewiness, and resilience of the sausages with emulsion gel, while both types showed comparable cooking loss ( < 14%) and oxidative stability. Both formulations maintained oxidative stability, as indicated by low thiobarbituric acid reactive substance levels ( < 1mg MDA kg −1 ), below the rancidity threshold. Scanning electron microscopy revealed a more cohesive and uniform network structure in sausages containing the emulsion gel. Overall, the findings demonstrate that AGF-based emulsion gel serves as an effective fat replacer with added antioxidant benefits, offering a promising strategy for developing healthier meat.