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The purpose of this study is to detect the effect of some natural cellulosic polymers in their nano forms with the addition of zinc oxide nanoparticles on restoring the lost mechanical strength of degraded papyrus without any harmful effects on the inks.

In the current study, the USB digital microscopy, scanning electron microscope, measurement of mechanical properties (tensile and elongation), pH measurement, color change and infrared spectroscopy were undertaken for the samples before and after treatment and aging.

In the current study, the USB digital microscopy, scanning electron microscope, measurement of mechanical properties (tensile and elongation), pH measurement, color change and infrared spectroscopy were undertaken for the samples before and after treatment and aging.

The effect of strengthening materials was studied on cellulose and carbon ink, which makes this study closer to reality as the manuscript is the consistent structure of cellulose and inks, whereas most of the literature stated the impact of consolidation materials on the strengthening the cellulosic supports without attention to their impact on inks.

The purpose of this study is to determine the nature of archaeological papyrus damage and monitoring the mechanics of damage caused by black inks to the chemical properties of ancient papyrus.

This study the papyrus surface with a digital microscopy “USB,” examination and analyzing by “Scanning Electron Microscope,” characterization of black ink used in writing the ancient papyrus using “Scanning Electron Microscopy” with (EDX). Detection of changes in the chemical bonds of ancient papyrus samples by “Fourier transform infrared” FTIR.

The result confirmed that SEM examination showed the organization of the parenchyma cells that make up papyrus tissue. Characteristic waveform appears, it indicates the ancient Egyptian manufacturer’s use of the (Strips Method) in the process of manufacturing the archaeological papyrus. Also, the appearance of (Over Lapping) stacking of papyrus slides. EDX analysis showed that the black ink used to write the papyrus was (Carbon Ink). High oxygen content in the papyrus sample analysis indicates deterioration of the cellulose fibers. FTIR spectrum showed that Arabic gum is the bonding material for carbon ink particles, it also showed that archaeological papyrus suffers from hydrolysis due to exposure of papyrus fibers to high moisture content or direct water, resulting in smudge, bleeding and fading of carbon ink on the archaeological papyrus support.

The study is archaeological papyrus with black ink scripts from the excavation of the Qasr I brim.

The main aim of this study is to assess the level of corporate social responsibility (CSR) disclosure of 44 government‐linked companies (GLCs) listed on Bursa Malaysia and to ascertain the relationship of certain company characteristics; namely size, age, profitability and leverage on the total CSR disclosure from the year 2005 to 2006.

Content analysis is deployed to determine CSR disclosure. A disclosure index consisting of 16 items was developed based on four general themes: human resource, marketplace, community and environment to assess the disclosure level. The relationship between company characteristics and total disclosure was examined using multiple linear regression analysis.

The major finding of this study is that the theme of disclosure has shifted from human resource to marketplace. This is followed by human resource, community and, finally, environment. Ironically, companies are not only disclosing good news, but also bad/negative news. This study provides further evidence that is, to a certain extent, some GLCs have influenced other companies' practices to disclose CSR information. Company size was found to be positively significant associated with the total disclosure. The remaining variables were found to be insignificant in explaining the total disclosure.

This is the first paper that looks into CSR activities, extent, themes and the determinants of CSR disclosure in the annual reports of Malaysian GLCs. The Malaysian Government, Bursa Saham, Security Commission and other relevant parties could take heed of the findings to further improve CSR awareness, practices and disclosures and quality in GLC.

This paper aims to enlighten the importance of the risk management process which is considered as a major procedure to effectively handle the potential inherent risks in the construction industry. However, most traditional risk analysis techniques are based on theories that deal with each risk factor as an independent, which does not take into consideration the causal relationships between risk factors.

This study aspires to identify the overall risk of the administrative construction projects in Egypt and to recognize the most influencing risk factors through the project life cycle by using Bayesian belief networks (BBN). Through a review of the literature, 27 risk factors were identified and categorized as the most common risk factors in the construction industry. A structured questionnaire was performed to estimate the probability and severity of these risks. Through site visits and interviews with experts in the construction field, 200 valid questionnaires were collected. A risk analysis model was developed using BBNs, then the applicability of this model was verified using a case study in Egypt.

However, the outcome showed that critical risks that manipulate administrative construction projects in Egypt were corruption and bribery, contractor financial difficulties, force majeure, damage to the structure and defective material installation.

The proposed study presents the possibilities available to the project parties to obtain a better forecast of the project objectives, including the project duration, total project cost and the target quality by examining the causal relationships between project risks and project objectives.

This study aspires to identify the overall risk of the administrative construction projects in Egypt and to recognize the most influencing risk factors through the project life cycle by using BBNs.

The aim of the paper is to analyse the prevalence of corruption in Malaysia since 2004 in relation to political leadership, implementation of anti-corruption measures and the political and business culture based on money politics.

The paper draws from the information and data provided by the Malaysian Anti-Corruption Commission, the Malaysian government, international organisations, media reports, and academic papers.

The paper analyses the perceived extent of corruption in Malaysia by examining how successive governments have dealt with the problem through a wide range of measures. Corruption remains widespread because of ineffective implementation, a culture of money politics based on mutually beneficial crony associations between political actors and business leaders, political interference to frustrate enforcement against corruption offenders, especially prominent personalities, and the mixed impact of corruption prevention measures. The paper concludes that the political and business culture and the nature of political leadership have eroded the political will to combat grand corruption in Malaysia.

This paper builds on previous research on corruption in Malaysia and highlights the combined negative impact of political leadership and a business and political culture that tolerates and espouses corruption, especially through money politics, and the consequent weak political will for tackling grand corruption.

This paper aims to empirically examine the determinants affecting audit fees in the Egyptian context concerning different organizational forms and governance mechanisms.

This study adopts financial and non-financial data from 62 Egyptian firms listed on the Egyptian Stock Exchange from 2015 to 2020. The proposed audit fees model is developed by adopting panel data analysis to examine the effect of auditee, auditor and engagement attributes on audit fees. The validity of the proposed equation for determining audit fees on an annual basis was established by applying the fixed effect model results for the year 2020.

The results revealed that the most significant determinants that affect audit fees are liquidity, audit committee independence, audit report lag and the status of the audit firm. Audit fees of 95.7% are determined by these factors. The validation test proved that the proposed model was more accurate and closer to the estimated data at nearly 90.2%.

The results of this paper would send early signals to audit firms, stakeholders and regulators regarding the determinants of audit fees, and provide an objective standard for fee-setting to be used by stock market regulators and professional bodies, in determining a minimum amount of audit fees that ensure a reasonable level of audit quality.

To the best of the authors’ knowledge, for the first time, this paper empirically examines the determinants of audit fees in an emerging market like Egypt and presents evidence for a period of six years.

The purpose of this paper is to draw a map of the general features of epistemological and critical concerns in contemporary Islamic philosophy. This study will not be confined to the domain of academic philosophy or to those who are professionals in the field of philosophy.

The paper adopted the critical rational approach in dealing with contemporary Islamic philosophy in the Arab world. The scope will include scholars from different fields of epistemology who tried to present a “vision” of the attitude that should be adopted in facing the challenges of the age and the problems of the nation on the epistemological level or the political, economic and social levels.

There is a need for a philosophy of action and progress rather than a philosophy that is based on abstract ideas and theories and of words/rhetoric. The ethics required to accomplish this ought to identify the attributes of the citizen who can reach self-actualization through legitimate means based on a progress agenda with theoretical and philosophical foundations.

Because a critical rational approach can be dealt with from different perspectives, this paper will adopt the classification of the principal intellectual trends: the reformist, secular and liberal.

This paper covers a long time span to determine whether the philosophical projects have been effective.

This paper, which criticizes the philosophic projects that are theoretically unsound and that do not address real social problems (like poverty), argues the need for a philosophy of progress and action. This will lead to devising an agenda that addresses the challenges the society is facing and to finding alternative and creative solutions resulting in development.

The commercial stainless steels have been used extensively in the biomedicine application and their electrochemical behaviour in the simulated body fluid (SBF) are not uncovered obviously. In this research, the corrosion resistance of the commercial stainless steel of Fe–17Cr–xNi alloys (x = 4, 8, 10 and 14) has been studied. This study aims to evaluate the rate of corrosion and corrosion resistance of some Fe–Cr–Ni alloys in SBF at 37°C.

In this research, the corrosion resistance of the commercial stainless steel of Fe–17Cr–xNi alloys has been studied using open circuit potential, electrochemical impedance spectroscopy and potentiodynamic polarization in the SBF at 37°C and pH 7.4 for a week. Also, the surface morphology of the four alloys was investigated using scanning electron microscopy, elemental composition was obtained via energy dispersive spectroscopy and the crystal lattice structure of Fe–17Cr–xNi alloys was obtained using X-ray diffraction technique. The chemical structure of the protective oxide film has been examined by X-ray photoelectron spectroscopy (XPS) and metals ions released into the solution have been detected after different immersion time using atomic absorption spectroscopy.

The results revealed that the increase of the Ni content leads to the formation of the stable protective film on the alloys such as the Fe–17Cr–10Ni and Fe–17Cr–14Ni alloys which possess solid solution properties. The Fe–17Cr–14Ni alloy displayed highest resistance of corrosion, notable resistance for localized corrosion and the low corrosion rate in SBF because of the formation of a homogenously protective oxide film on the surface. The XPS analysis showed that the elemental Fe, Cr and Ni react with the electrolyte medium and the passive film is mainly composed of Cr₂O₃ with some amounts of Fe(II) hydroxide at pH 7.4.

This work includes important investigation to use commercial stainless steel alloys for biomedical application.

The construction industry is considered one of the most dangerous industries especially in developing countries such as Egypt. Although safety in Egypt is regulated by mainly four pivotal legislations, namely, Law No. 12 (2003) and Ministerial Decrees No. 211, 126 and 134, construction accident records in Egypt are high. Accordingly, this paper aims to develop a framework to activate the health and safety regulations in the Egyptian construction industry.

To achieve this aim, a research methodology consisting of a literature review and a survey questionnaire was developed to accomplish three objectives. First, a literature review was used to identify the causes of site accidents and strategies adopted in different countries to improve and enforce safety, safety roles of stakeholders. Second, a survey questionnaire was conducted with a representative sample of large- and medium-sized construction firms in Egypt to examine their perception of the causes of site accidents. Finally, a framework was developed to activate the health and safety regulations in the Egyptian construction industry.

The research identified 16 causes of construction site accidents. These causes were classified into three categories based on the party responsible for the occurrence of site accidents, namely, workers, organization management and government. Results of data analysis showed that “lack of housekeeping” and “lack of governmental inspection for safety” were ranked the highest causes of site accidents in the Egyptian construction industry, whereas “inefficiency of old safety equipment or no safety equipment at all” and “reluctance to input resources for safety” were ranked the least causes.

This research provides valuable information about the nature of the construction industry with a particular focus on site accidents, causes and impacts of construction site accidents. The study highlighted the safety roles of the Egyptian Governmental bodies in Egypt to improve and enforce safety. The research tackled a topic that received scant attention in construction literature especially in the Egypt context. The framework presented in this paper represents a synthesis that is important and adds value to the knowledge in a manner that has not previously occurred in the Egyptian construction industry.

The purpose of this paper is to investigate the impact of board structure on voluntary corporate disclosure via social media among the top 150 companies listed on the London Stock Exchange.

A disclosure index comprising of a set of items that encompass two facets of disclosure, namely corporate disclosure via social networks and social media sites, is developed and used. Binary logistic regression is used to test the research hypotheses.

The results of this study reveal the underlying relations between board composition and control variables as the determining factors of corporate disclosure, i.e. board size, board activism, board independence and board diversity (gender and ethnicity). The gender of the board can affect the corporate disclosure via a social network. The results of this study indicate that an increase in the number of female in the board members leads to higher corporate disclosure using social network. Moreover, firm size has a positive effect on corporate disclosure indicating that large firms tend to disclose more information on their websites and social networks.

The paper provides new insights into the role played by the non-executive female directors in monitoring and controlling managerial processes related to corporate disclosure using social media.

To the best of the authors’ knowledge, this is the first paper that examines the role of board structure in monitoring and controlling management decisions and managerial processes in the area of corporate disclosure via social media.