Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations

We investigate whether and to what extent publicly listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices, and distinctively examine whether the observed cross-sectional differences in such CG disclosures can be explained by ownership and board mechanisms with specific focus on Saudi Arabia. Our results suggest that corporations with larger boards, a big-four auditor, higher government ownership, a CG committee and higher institutional ownership disclose considerably more than those that are not. By contrast, we find that an increase in block ownership significantly reduces CG disclosure. Our results are generally robust to a number of econometric models that control for different types of disclosure indices, firm-specific characteristics and firm-level fixed-effects. Our results have important implications for policy-makers, practitioners and regulatory authorities, especially those in developing countries across the globe

Corporate boards and ownership structure as antecedents of corporate governance disclosure in Saudi Arabian publicly listed corporations

We investigate whether and to what extent publicly listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices, and distinctively examine whether the observed cross-sectional differences in such CG disclosures can be explained by ownership and board mechanisms with specific focus on Saudi Arabia. Our results suggest that corporations with larger boards, a big-four auditor, higher government ownership, a CG committee and higher institutional ownership disclose considerably more than those that are not. By contrast, we find that an increase in block ownership significantly reduces CG disclosure. Our results are generally robust to a number of econometric models that control for different types of disclosure indices, firm-specific characteristics and firm-level fixed-effects. Our results have important implications for policy-makers, practitioners and regulatory authorities, especially those in developing countries across the glob

ضوابط الأمر بالمعروف والنَّهي عن المنكر (سؤال العمل - الحسبة) Guidelines for Commanding Good and Forbidding Wrongdoing (Business Question - Hisbah)

This research of studying the regulations for Al-amr bilmarouf wa-nnahi an Al-Munkar (al-Hisbah is an attempted application) aims to transfer al-Hisbah from being a private idiom of its own into a daily realistic investigation of all communal activities. A new unexplored level of study, a deep examination of the lack of Omran, the Jewish issue, the unknown strategies and the occupation of Islamic regions contributed to explain the ambiguities. Moreover, this research falls into two Chapters: The First Chapter deals with the theories whereas the Second Chapter is an attempt for application. Al-Hisbah is examined in three levels, theoretical, practical and ambiguous, employing statistical tools. Finally, the research reveals the role of Al-Mutasib in the continuity and stability of rural and urban regions, emphasizing the most significant recommendations

Siiderin tuotekehitys : Maustaminen eri aromeilla ja arviointi

Tässä opinnäytetyössä kehiteltiin Vakka-Suomen Panimolle Oy:lle uusi siideri. Panimolla oli ennestään kuiva omenasiideri valikoimissaan. Tavoitteena oli kehittää uusi tuote valitsemalla omenasiideriin uusi aromi- tai aromiyhdistelmä ja testaamalla valittuja siideriin. Lähtökohtana oli, että siideri sisältäisi vain suomalaisiin raaka-aineisiin yhdistettäviä makuja. Työssä käytetty kirjallisuusosa käsittelee siiderin määritelmää, siiderin valmistukseen tarkoitettuja omenoita, historiaa, sekä perinteisen siiderin valmistusta. Aromitestaukset toteutettiin Hämeenlinnassa Hämeen ammattikorkeakoulun elintarvikelaboratoriossa. Koesiiderien sokeri- ja kokonaishappopitoisuuden mittaukset tehtiin HAMK Lepaan viinitilan laboratoriossa. Lopuksi suoritettiin aistinvarainen arviointi, Vakka-Suomen Panimon henkilökunnan sekä Hämeen Ammattikorkeakoulun oppilaiden tekemänä, parhaan lopputuloksen löytymiseksi. Aistivaraisesta arvioinnista saatujen tulosten perusteella pääteltiin koehen-kilöitä eniten miellyttäneet siiderit. Vakka-Suomen panimo valitsi tuotantoon tässä arvioinnissa toiseksi parhaaksi sijoittuneen siiderin, joka oli maustettu ahomansikka- ja raparperiaromilla. Siideri lanseerattiin Lahden Sadonkorjuu- messuilla 30.9.2011.This thesis concerns a new cider, which was developed at Vakka-Suomen Panimo brewery. The brewery originally had a dry apple cider in their selection. The aim was to develop a new product by choosing a new aroma or aroma combination for the cider and testing aromas. Also there was an objective that the cider includes only flavors that can be connected to Finnish flavors. The literature deals with the definition of cider, apples that are meant for cider, the history of cider and traditional “craft” cider making. Aroma testing work was carried out making aroma tests in the laboratory of HAMK University of Applied Sciences in Hämeenlinna. Sugar and total acidy of testing ciders was defined in HAMK’s vineyard of Lepaa laboratory. Finally the sensory evaluation was carried out by staff of Vakka-Suomen Panimo Brewery and students of HAMK University of Applied Sciences. Based on the results of the sensory evaluation it could be concluded which cider the testees like the most. Vakka-Suomen Panimo brewery chose to produce the cider, which was the second best in the sensory evaluation. The cider was spiced with wild strawberry and rhubarb aromas. The cider was launch 30.9.2011 in the Sadonkurjuu Fair in Lahti

Islamic values, ownership structure, corporate governance and disclosure in Saudi Arabian publicly listed corporations

We investigate whether and to what extent publicly listed Saudi corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices, and distinctively, examine whether the observed cross-sectional differences in such voluntary CG disclosures can be explained by corporate commitment to voluntarily embrace and incorporate Islamic values into business operations, as well as by traditional ownership structure and CG mechanisms. We find that corporations that depict greater commitment towards incorporating Islamic values into their operations through high Islamic values disclosure index score engage in higher CG disclosures than those that are not. Additionally, our results suggest that corporations with larger boards, a big-four auditor, higher government ownership, a CG committee and higher institutional ownership, disclose considerably more than those that are not. By contrast, we find that an increase in block ownership significantly reduces voluntary CG disclosure. Our results are generally robust to a number of econometric models that control for different types of disclosure indices, general firm-specific characteristics, and firm-level fixed-effects. Keywords: Islamic values; Ownership structure; Corporate governance; Disclosure; Saudi Arabia<br/

Acaricidal Efficacy of Jasmine and Lavender Essential Oil or Mustard Fixed Oil against Two-Spotted Spider Mite and Their Impact on Growth and Yield of Eggplants

Eggplant is repeatedly attacked by numerous pests, particularly two-spotted spider mite (TSSM), which considerably decline plant productivity. Synthetic acaricides are frequently applied for controlling TSSM, resulting in environmental pollution. The utilization of rational novel substances which repel or prevent TSSM establishment represents a sustainable eco-friendly to reduce the utilization of agrochemicals. A greenhouse investigation was done for assessing the bio-acaricidal activity of mustard (Brassica juncea L.) fixed oil (MFO), jasmine (Jasminum grandiflorum L.) essential oil (JEO), or lavender (Lavandula angustifolia L.) essential oil (LEO), and their influences on eggplant growth and productivity. The results demonstrated that JEO represents the most acaricidal properties against TSSM followed by MFO and/or LEO compared to control. Spraying with natural oils significantly improved eggplant growth, i.e., plant height, number of leaves, and branches/plant, in addition to the leaf area and relative leaf dry mass of the 3rd–5th upper leaves. The JEO had the strongest positive effect compared with other oils or control. Additionally, Natural oils application significantly increased photosynthetic pigment, chlorophyll a:b ratio, and nitrogen, phosphorus, potassium, ascorbic acid, and phenols. The application of oils increased yield and its quality. In this study, JEO (2.5 mL/l) is shown to be extremely promising for the progress of new eco-friendly acaricides, improving plant growth and increasing eggplant yield

Assessment of the Impact of the Human Coronavirus (COVID-19) Lockdown on the Energy Sector: A Case Study of Sharjah, UAE

The recent coronavirus (COVID-19) pandemic has wreaked havoc on the global economy, causing major shifts in energy use and output patterns. For some countries, this has had a significant effect on energy demand and carbon emissions, at least in the short term. Since the United Arab Emirates is currently exerting many efforts towards sustainability, it is important to assess and understand the impacts of the pandemic and the lockdown measurements on the local energy sectors. Data for this analysis were gathered by the Sharjah Electricity Water & Gas Authority (SEWA) for Sharjah City which is the capital of the Emirate of Sharjah. The changes in electricity after the implementation of quarantine and lockdown-like measures were assessed, and the results indicate that the electric power demand in Sharjah City was reduced in the commercial, industrial, and agricultural sectors, whereas the residential and government sectors witnessed a higher power demand. The overall electricity consumption in the year 2020 was reduced by 1.04% in comparison with previous years including 2016 to 2019. The results of this study indicate that the changes in electricity consumption were minimal in Sharjah City as compared to other cities around the world. However, this paper highlights the importance of governmental response during and after a pandemic, and the possible impacts that lockdowns could potentially have in the energy industry worldwide

Diagnostic accuracy of hematoxylin-eosin staining in comparison to calretinin and S100 for the assessment of ganglion cells in rectal biopsy

Objectives: To assess the diagnostic accuracy of haematoxylin-eosin staining in clinically suspected Hirschsprung disease, and to compare the findings with calretinin and S100 immunohistochemistry. Method: The retrospective study was conducted at the AL-Khansaa Teaching Hospital, Nineveh, Iraq, and comprised data from January 2017 to October 2020 of rectal suction biopsies of patients with clinically and radiologically suspected Hirschsprung disease. Histopathology and immunohistochemistry were performed. Data was analysed using SPSS 16. ---Continu

Child Abuse and Neglect Awareness among Medical Students

Physical, emotional, and sexual abuse and various forms of neglect of children have been encountered more frequently by healthcare providers, particularly physicians. However, mismanagement of child abuse and neglect (CAN) due to a lack of awareness of it can lead to substantial and serious consequences. This study primarily aimed to evaluate the awareness of CAN among medical students and compare it between preclinical and clinical males and females in Imam Abdulrahman Bin Faisal University in Dammam, Saudi Arabia. A cross-sectional study using a self-reported-based questionnaire was carried out to study child abuse and neglect awareness and compare preclinical and clinical male versus female medical students during the first semester in 2021/2022. The majority of the participants were aware of CAN (90.6%), agreed that CAN exists locally (96.6%), believed that CAN is important in the medical field (96.3%), and expressed the important role of physicians in participating in the management of CAN (84.3%). Some students did not know about the legislation of CAN in Saudi Arabia (15%). The results show a lack of exposure to real CAN cases (80.3%) and the need for more formal education (70.3%). In general, the students were comparable, but there were significant differences showing more awareness in female students compared to males and, similarly, more awareness in clinical-year students. Both clinical and preclinical medical students were aware of CAN, with some concerns regarding their competency in dealing with CAN. CAN should be given more weight in the medical school curriculum