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Purpose – The purpose of this paper is to examine the relationship between board structure (consisting of board size, board composition, CEO role duality and chairman composition), investment account holders (IAHs) and social contribution and the bank performance in one of the fastest-growing industries, Islamic banking. Design/methodology/approach – A generalized least square (GLS) regression model was used to investigate such relationship applying data from a sample of 40 Islamic banks operating in Gulf Cooperation Council (GCC) countries over the period of 2008 until 2011. Findings – The results show that both size and composition of the board have a negative effect on bank performance. On the other hand, the separation of CEO and chairman roles and the IAHs have no effect, while the chairman independence has a positive impact. As for the control variables, bank size positively influences bank performance whereas leverage has a negative effect. Zakah and gross domestic product produce no significant effect on bank performance. Research limitations/implications – Even though the model has explained the significant part of the variation in performance, there are other factors considered as noise in the model which are unexplained due to the lack of data. As such, other mechanisms of corporate governance (CG) comprising attributes of the remuneration and nominating committees and ownership structure may be used in future research. The sample size is also limited; thus, in future research, the sample size could be increased by including Islamic banks operating in all Middle East countries. Practical implications – The results suggest that to yield a better bank performance, Islamic banks should enhance the effectiveness of CG through the board of directors (BODs), whereby any decisions made by the BODs would lead to greater investors’ confidence in the market. The results suggest that policymakers should impose new mechanisms that could impact the effectiveness and compliance of BODs on the code of CG and guidelines of micro-finance, in general, and among Islamic banks, in particular. The community also has the right to know up to what extent are the Islamic banks are in compliance with Shariah principles and rules and the impact of their transactions on the society’s welfare. Originality/value – BODs’ failures are the primary reason for the recent financial collapses, and Islamic banks are not spared from these events. Even though many studies have examined the influence of BODs effectiveness on the performance of conventional banking industry over time, studies on the Islamic financial institutions are quite scarce. In addition, the results obtained by the studies on conventional banks may not be applicable to Islamic banks. This is because the BODs of Islamic banks discharge their responsibilities and duties along with the existence of the Shariah supervisory board (a multi-layer structure), which is quite different from the CG structure in conventional banks that is dependent on the BODs (a single-layer). Therefore, this research attempts to fill the gap in the literature by addressing this issue in the Islamic banking industry by using a stakeholder theory based on Islamic perspective which has not been used yet in previous studies.

In the current study, BaO was doped in Bi2O3-ZnO-B2O3-SLS glass to develop lead-free radiation shielding glasses and to solve the dark brown of bismuth glass. The melt-quenching method was utilized to fabricate (x) BaO (1 − x)[0.3 ZnO 0.2 Bi2O3 0.2 B2O3 0.3 SLS] (where x are 0.01, 0.02, 0.03, 0.04, and 0.05 mol) at 1200 °C. Soda lime silica glass waste (SLS), which is mostly composed of 74.1% SiO2, was used to obtain SiO2. The mass attenuation coefficient (μm) was investigated utilizing X-ray fluorescence (XRF) at 16.61, 17.74, 21.17, and 25.27 keV and narrow beam geometry at 59.54, 662, and 1333 keV. Moreover, the other parameters related to gamma ray shielding properties such as half-value layer (HVL), mean free path (MFP), and effective atomic number (Zeff) were computed depending on μm values. The results indicated that HVL and MFP decreased, whereas μm increased with an increase in BaO concentration. According to these results, it can be concluded that BaO doped in Bi2O3-ZnO-B2O3-SLS glass is a nontoxic, transparent to visible light, and a good shielding material against radiation.

The current study aims to enhance the efficiency of lead-free glass as a shielding material against radiation, solve the problem of the dark brown of bismuth glass, and reduce the accumulation of waste glass disposed in landfills by using soda-lime-silica SLS glass waste. The melt-quenching method was utilized to fabricate (WO3)x [(Bi2O3)0.2 (ZnO)0.3 (B2O3)0.2 (SLS)0.3]1−x at 1200 °C, where x = (0, 0.01, 0.02, 0.03, 0.04, and 0.05 mol). Soda lime silica SLS glass waste, which is mostly composed of 74.1 % SiO2, was used to obtain SiO2. Radiation Attenuation parameters were investigated using narrow-beam geometry and X-ray fluorescence (XRF). Furthermore, the parameters related to radiation shielding were calculated. The results showed that when WO3 concentration was increased, the half-value layer was reduced, whereas the μ increased. It could be concluded that WBiBZn-SLS glass is a good shielding material against radiation, nontoxic, and transparent to visible light.

PurposeThis study aims to identify factors that influence corporate environmental disclosure (CED) quality.Design/methodology/approachUsing content analysis, an index and scoring scheme were applied to annual reports, stand-alone reports and corporate homepages of a sample of 116 oil and gas companies in 19 developing countries (DCs).FindingsThe results of this study reveal that out of 12 hypothesized variables, only 5 variables (company size, foreign ownership, profitability, leverage and membership of industry’s associations) are positively related to the CED quality.Practical implicationsThe study has implications in enhancing the understanding of CED practices by oil and gas companies in DCs and the factors that influence the quality of such disclosure. Thus, the results of the study serve as input toward the development of improved regulations concerning CED for the oil and gas industry and provide guidelines to the regulators to make relevant decisions on social and environmental information items to be incorporated in the regulatory standards.Originality/valueThe current study attempts to fill the gaps in the literature by examining CED quality (rather than its quantity), concentrating on environmental disclosure made on the three main mediums of reporting. The study also extends previous research of CED by investigating some factors that have the potential to influence the content-quality of environmental disclosure, such as type of company (independent or constrain company) and industry’s association membership which have never been examined in the related literature.

The abrasive blasting industry is identified as the most unsafe operation in terms of potential exposure to airborne crystalline silica. This is due to the free silica content in the common abrasives that are used for blasting activities. This paper will identify a sustainability-based or green blasting media to replace free silica content abrasives for blasting activities. The characteristics of sustainability-based abrasives are determined based on systematic review procedure. The combination keywords of “Abrasive blasting”, “Garnet’’, “Free Silica Media”, “Sustainable blasting”, “Eco-friendly blasting”, “Glass Bead blasting” and “Green blasting” were used to collect the existing studies on abrasive blasting operations. Six characteristics of green abrasives were identified: (1) zero content of free silica, (2) high efficiency and productivity, (3) low consumption media (4) low amount of waste generation and emission potentials (5) high recyclability and (6) environmentally friendly in line with sustainable development goals SDG3, SDG12, SDG13, SDG14 and SDG15. The application of green abrasives as substitution to free silica media is therefore important not only for safety and health reasons, but also for the environmental protection and sustainable business operations.

Trace elements are essential nutritional components in humans and inconvenient tissue content that have a significant influence on infant size. The aim of this study is to evaluate the effects of concentration of elements (uranium (U), lead (Pb) and iron (Fe)) and absorption of Pb and Fe on maternal and umbilical cord blood samples. The concentration and absorption of Pb and Fe in blood samples were determined by using atomic absorption spectrophotometry device, while the uranium concentration was determined by using CR-39 detector. Fifty women of age 16-44 years are involved in this study. Results show that the maximum and minimum values of both concentration and absorption in the maternal samples were for Pb and Fe, respectively. In addition, for umbilical cord, the maximum values of concentration and absorption were for Fe and the minimum concentration and absorption were for U and Pb, respectively. A significant correlation between maternal and umbilical cord blood samples was found. This indicates that the Pb, U and Fe elements can easily transfer from maternal to the fetal body which impacts the growth of fetus.

Purpose The purpose of this paper is to investigate Malaysian companies’ compliance with mandatory accounting standards. Specifically, this study examines the efficacy of agency-related mechanisms on the degree of compliance with Financial Reporting Standards (FRS) 101, Presentation of Financial Statements. It so proceeds by focussing on corporate governance parameters (board characteristics and ownership structure) and other firm characteristics. Design/methodology/approach Using data drawn from a sample of 105 Malaysian companies listed on the ACE market in 2009, the authors employ multiple regression analysis models to establish whether selected corporate governance and company-specific characteristics (proxying for agency-related mechanisms) are related to the degree of disclosure compliance. Findings The results indicate that the overall disclosure compliance is high (92.5 per cent). Furthermore, only firm size is positively associated with the degree of compliance. The other variables, those consisting of board independence, audit committee independence, CEO duality, the extent of outside blockholders’ ownership and leverage, do not show any significant relationship with the degree of compliance. Research limitations/implications This study focusses on only one accounting standard (FRS 101) that is mandatory in Malaysia. FRS 101 is both structured and rigid, leaving no room for companies to conceal any particular information. The sample of Malaysian companies selected is restricted to those listed only on the ACE market. As such, the results cannot be generalised to every company in Malaysia. Practical implications These results have important implications for policy makers because they suggest that whilst agency-related mechanisms may motivate compliance with mandatory standards, full compliance may be unattainable without regulations. Originality/value This is the only study in Malaysia to investigate the impact of regulatory requirements on corporate compliance level by companies listed on the new ACE market, which was introduced by the Bursa Malaysia in August 2009. This study contributes to the literature by examining the effects of both company-specific characteristics (such as company size, company age, liquidity, etc.) and corporate governance parameters on the degree of corporate compliance with mandatory disclosure, simultaneously, in contrast with prior studies which have examined them in isolation.

In vivo dosimetry verification is currently a necessity in radiotherapy centres in Europe countries as one of the tools for patient-specific QA, and now its demand is currently rising in developed countries, such as Malaysia. The aim of this study is to characterize commercial EPID-based dosimetry and its implementation for radiotherapy treatment verification in Malaysia. In this work, the sensitivity and performance of a commercially available in vivo dosimetry system, EPIgray® (DOSIsoft, Cachan, France), were qualitatively evaluated prior to its use at our centre. EPIgray response to dose linearity, field size, off-axis, position, and angle dependency tests were performed against TPS calculated dose for 6 MV and 10 MV photon beams. Relative deviations of the total dose were evaluated at isocentre and different depths in the water. EPIgray measured dose was validated by using IMRT and VMAT prostate plan. All calculation points were at the beam isocentre and at points suggested by TG-119 with accepted tolerance of ±10% dose threshold. EPIgray reported good agreement for linearity, field size, off-axis, and position dependency with TPS dose, being within 5% tolerance for both energy ranges. The average deviation was less than ±2% and ±7% in 6 MV and 10 MV photon beams, respectively, for the angle dependency test. A clinical evaluation performed for the IMRT prostate plan gave average agreement within ±3% at the plan isocentre for both energies. While for the VMAT plan, 95% and 100% of all points created lie below ±5% for 6 MV and 10 MV photon beam energy, respectively. In summary, based on the results of preliminary characterization, EPID-based dosimetry is believed as an important tool and beneficial to be implemented for IMRT/VMAT plans verification in Malaysia, especially for in vivo verification, alongside existing pre-treatment verification.

Objectives: To evaluate the effectiveness of in-vivo dosimetry (IVD) utilizing an electronic portal imaging device (EPID) in conjunction with EPIgray[R] software (DOSIsoft, Cachan, France) for assessing the accuracy of dose delivery for the patient when undertaking head and neck (H&N) treatments. Methods: Using cross-sectional analysis, data were collected from the linear accelerator of twenty patients undergoing (H&N) radiotherapy treatments using the Volumetric Modulated Arc Therapy (VMAT) modality from June 2019 to October 2023 at Gleneagles Hospital Penang, Penang, Malaysia. EPIgray[R] software reconstructed the delivered dose based on EPID images. These reconstructed doses were compared with the planned doses to evaluate dose accuracy, specifically looking at how many patient doses fell within the set tolerance range. In addition, RTsafe PseudoPatient[TM] phantom was involved in this study, and the reconstructed dose with EPIgray[R] was compared with the delivered dose and was established as a benchmark for accuracy. Results: The percentage difference between the reconstructed doses and planned doses ([DELTA]D%) for patients ranged from (1.96) to (-11.1), and the results showed that 60% of the patients' doses were within the tolerance range ([+ or -]5%). The phantom study resulted in a percentage dose difference ([DELTA]D%) of -1.73%, and this was established as a benchmark for accuracy. Conclusion: The study proves that using EPID-based in-vivo dosimetry with EPIgray[R] software is a precise way to check that the right amount of radiation is being delivered for patients during radiotherapy to head and neck (H&N) treatments. Integrating EPIgray[R] into clinical practice enhances dose accuracy and patient safety. Keywords: Volumetric Modulated Arc Therapy (VMAT), EPIgray[R], PseudoPatient[TM] phantom, Radiotherapy

PurposeThis study aims at examining the level of risk of disclosure practices and the effect of four board of directors' characteristics (board size, board meetings, CEO duality and board expertise) on these practices in the Jordanian context. This study also adds to the body of literature by examining the moderating effect of family ownership on the relationship between the board of directors' characteristics and the corporate risk disclosure.Design/methodology/approachThe sample of this study contains the non-financial Jordanian firms listed on Amman Stock Exchange (ASE). 376 annual reports of the sampled firms over four years from 2014 to 2017 were used. The content analysis approach was used to collect data and to determine the level of risk disclosure by computing the number of risk-related sentences in the annual reporting. To test the study's hypothesis, the random effect model was employed.FindingsThe empirical results show that the total of the risk disclosure sentences for each firm ranges from a minimum value of 2 sentences to a maximum value of 61 sentences, and the mean of CRD is 28 sentences. The results also indicate that the board expertise is positively related with the level of risk disclosure. Conversely, CEO duality has a negative impact on the risk disclosure practices. However, the results failed to support that the board size and the board meetings have a significant effect on the level of risk disclosure. Furthermore, the study demonstrated that the family ownership moderates the relationship between the board of directors and the corporate risk disclosure.Practical implicationsThe finding of this study is more likely be useful for many concerned parties, researchers, authorities, investors and financial analysts alike in understanding the current practices of the risk disclosure in Jordan, thus helping them in reconsidering and reviewing the accounting standards and improving the credibility and transparency of the financial reports in the Jordanian capital market.Originality/valueThe current study contributes to the literature of risk disclosure because the previous research has paid little attention to this topic in Jordan. To the best knowledge of the researcher, this study is the first Jordanian study that focuses on examining the relationship between the board of directors' characteristics and the corporate risk disclosure in the non-financial sector. Furthermore, it is the first study that examines the moderating role of family ownership on such relationships. Consequently, the results of the current study draw attention to the CRD practices and the monitoring role of board of directors in Jordan.