Explore the vast range of titles available.

Objective: The objective of this study is to investigate how voluntary disclosure of information can contribute to achieving the objectives of good governance and performance of SOEs in the Moroccan context.   Theoretical Framework: The main concepts and theories that drive the research are presented in the first part and deeply related to some corporate governance theories.   Method: The methodology adopted for this research comprises [concisely describe the study design, including approach, participants, instruments, procedures, etc.]. Data collection was carried out through literature review and analysis of documents and studies to explore the impacts of voluntary disclosurein the context of SOEs reform.   Results and Discussion: The Documentary explorations in relation to the research area have shown a strong need for informative disclosure for SOEs, particularly in the context of a reform aimed at improving governance and performance.   Research Implications: Given the context and objectives of the research, the results obtained may provide a starting point for a better understanding of the role, content and frequency of voluntary disclosure in order to help achieve the goals of SOE reform in Morocco.   Originality/Value: The originality of this research is linked above all to its topicality. In fact, it takes account of very recent data and a significant effort has been made to integrate all the data relating to current developments in SOEs in the Morocan context.

Objective: The objective of this study is to investigate how voluntary disclosure of information can contribute to achieving the objectives of good governance and performance of SOEs in the Moroccan context. Theoretical Framework: The main concepts and theories that drive the research are presented in the first part and deeply related to some corporate governance theories. Method: The methodology adopted for this research comprises [concisely describe the study design, including approach, participants, instruments, procedures, etc.]. Data collection was carried out through literature review and analysis of documents and studies to explore the impacts of voluntary disclosurein the context of SOEs reform. Results and Discussion: The Documentary explorations in relation to the research area have shown a strong need for informative disclosure for SOEs, particularly in the context of a reform aimed at improving governance and performance. Research Implications: Given the context and objectives of the research, the results obtained may provide a starting point for a better understanding of the role, content and frequency of voluntary disclosure in order to help achieve the goals of SOE reform in Morocco. Originality/Value: The originality of this research is linked above all to its topicality. In fact, it takes account of very recent data and a significant effort has been made to integrate all the data relating to current developments in SOEs in the Morocan context.

The study presents an investigation into the structural, morphological, and optical properties of nano-sized ZnO particles synthesized via the sol–gel method. We conducted a comprehensive examination of various operating parameters, including the choice of additive (citric or acetic acid) and the drying method. Our results indicate that the addition of acetic acid and drying with low-power microwave radiation yield high-quality nanoparticles. X-ray Diffraction (XRD) analysis revealed that the nanoparticles crystallize in the Würtzite hexagonal phase, even at high concentrations of acetic acid, without any indication of secondary phases or clusters, confirming the single-phase nature of the samples. Crystal structure analysis, performed using X-ray peak broadening and Williamson-Hall analysis, elucidated the contributions of crystallite size and lattice deformation to the broadening of peaks in the nanoparticles. Furthermore, Fourier Transform Infrared Spectroscopy measurements were employed to evaluate the chemical composition and phonon properties of the particles. Scanning Electron Microscopy images demonstrated a change in shape and size of the zinc oxide nanoparticles with increasing acetic acid concentration. Spectrophotometric measurements of optical properties revealed high reflectance and absorption in the visible range, with no significant variation in band gap energy.