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This century is witnessing a range of changes in all political, economic, social and cultural fields. These variables represent major challenges that have affected all aspects of life and human activities in the developed and developing world alike, and in terms of the field of architecture, these changes have influenced the vision of the architect and public opinion (society) of the concept of different aesthetic values in the architectural product. The vision of intellectuals and analysts differed in terms of the concept of creative aesthetic values and the extent of their influence on developing societies in general and on Egypt in particular. There are those who believe that it must be dealt with in a way that preserves their uniqueness and standards and integrates them with the culture of society. There are those who believe that it is not necessary to link architectural thought to the aesthetic values of each country, so some of the models resulting from local and international architects had to be analyzed to try to assess and measure the extent of the development and predicting the future course of architectural thought in Egypt.

The investigation of a prospective lead-free solder alloy provides the essential data for microelectronic applications and estimation of solder joint reliability. In this study, we used the rotary magnetic field (RMF) as a novel approach to improve the mechanical performance and microstructure of Sn-2.0Ag-0.5Cu-2.0Zn (SACZ) lead-free solder alloy. The results revealed that both microstructure evolution and tensile characteristics enhanced by applying RMF. Microstructure studies showed that applying RMF reduced the grain size of β-Sn and IMCs. These modifications improved the tensile strength of the solder alloy. RMF improved Ultimate tensile strength (UTS), Yield stress (YS), Young modulus (E), and Elongation (El.%) of SACZ at room temperature by ~110%, 112%, 119%, and 108%, respectively. Besides, stress exponent, n, over the entire temperature and activation energy, Q, parameters calculated using the Garofalo hyperbolic sine law. n values were 5.9–8.3for SACZ alloy and 6.8–9.6 for SACZ-B alloy. Q values were ~ 51.8 kJ/mol for SACZ alloy and 79.2 kJ/mol for SACZ-B alloy close to pipe diffusion-controlled creep of tin. According to results, RMF is a promising approach to develop the microstructure evolution and mechanical characteristics of alloys. We hoped that the results would be useful for microelectronic applications.

The purpose–This study aims to examine the mediating effect of audit quality on the rela- tionship between the effective audit committee and financial reporting quality. Design/ methodology/ approach–The research uses multiple regression analysis to test the relationship between the effective audit committee and financial reporting quality. The sam- ple consists of 77 non–financial firms listed on the Saudi stock market between 2014 and 2021. Findings–Empirical findings show that studies on effective audit committees and financial reporting quality displayed mixed results. The study findings indicate that audit quality has a mediation effect on the relationship between audit committee characteristics (more oversized Audit Committee, financial expertise, frequent meetings, gender diversity, independent members) and financial reporting quality. The study findings indicate that a change in audit committee effectiveness brings a change in audit quality, and a difference in audit quality brings a shift in financial reporting quality. Practical implications–This study has important implications for regulators and policy- makers to address the conflict between insiders and outsiders by promoting a higher standard of financial reports. The study also may be useful to investors, aiding them in financial deci- sion–making and helping all stakeholders understand and trust the fairness and quality of fi- nancial information. In addition, it helps to understand the role that an effective audit com- mittee plays in external audit quality and financial reporting quality. Finally, the study also contributes by bringing a new perspective on how external audit quality engages in monitor- ing by requesting financial reporting quality. Originality/ value–The main contribution of the current paper is to examine the audit fees (audit quality) as a potential mediating variable between the effective audit committee and financial reporting quality. JEL ClassificationG40, M41, M42Keywords: Effective Audit Committee, Audit Quality, Financial Reporting Quality Paper Type:Research paper

This study aims to compare the impact of the ownership structure as one of the essential internal mechanisms of governance on the proxies of external audit quality on a sample of 82 listed Egyptian companies and 77 listed Saudi companies from 2014 to 2021, employing the OLS regression analysis. The current study found mixed results, according to the type of ownership and indicators of the external audit quality, in both Egyptian and Saudi companies. The results showed a significant effect of board ownership, management ownership, and family ownership on audit quality. However, the direction of this effect varied between positive and negative in Egyptian or Saudi companies, and the effect was sometimes insignificant. On the contrary, the results showed an insignificant effect of government ownership on audit quality in Egyptian and Saudi companies, or the effect was sometimes significant. The study results may help investors and stakeholders understand the ownership structure’s role as one of the internal governance mechanisms on audit quality. Studies show the effectiveness of governance mechanisms, whether internal or external, according to the institutional environment from one country to another. It also contributes to the use of various indicators to measure the quality of auditing and the quality of financial reports, such as returning the financial statements as an indicator of financial reports and an indicator of audit quality at the same time.

This paper focuses on the Cybersecurity challenges faced by smart cities in the wake of the COVID-19 pandemic. With the pandemic still there, cybercriminals and state-sponsored groups have taken advantage of attacking intelligent cities worldwide. This research primarily focuses on a correspondence between the increase in the attacks on different cyber-sectors in smart cities and the ongoing pandemic. While people are still adjusting to the new norm of working from home (WFH) and online classes, there had been many cases of cyber criminals trying to take over some popular video conferencing platforms such as Zoom, and Google Meet. Hijacking the sessions and displaying their agenda or demands are among the attacks that cybercriminals have mounted on these platforms. There is a genuine concern regarding the cybersecurity of smart cities with the rise of cyber threats during the Coronavirus pandemic. This paper studies the increase of cyber threats and issues on smart cities globally in the ongoing pandemic and different ways to confront them using technologies like Blockchain, Internet of Things, Software-defined networks, Artificial Intelligence, and data-driven security concepts.

Fashion is a non-sustainable industry. One of the largest industries globally, fashion is considered one of the greatest polluters in the world – it contributes 10% of global greenhouse gas emissions, it generates nearly 20% of global water waste, and it produces yearly massive quantities of textile waste. Despite the efforts of researchers or pioneers at various levels of the industry, changes seem to take place slowly and isolated. Assuming that a real change in the industry must happen from the very initial stage of creation – the way we think and conceive fashion, this paper takes a closer look at the fashion design process. As studio-oriented research, the paper focuses on the designer’s work and highlights the designer’s responsibility during the multiple phases of creation. From concept development to materials sourcing, from recycling/re-using/repairing strategies to the new technologies of production, from slow fashion movement to multifunctional garments design – sustainable oriented actions must occur simultaneously at each stage of the design process. The conventional phases of fashion thinking are re-evaluated, embedding sustainable concerns into the studio standard processes. Relevant solutions and examples of best practices are further illustrated and analyzed. Emphasizing the importance of seeing sustainability as an integrated part of the design process, the paper aims to adjust the fashion designer’s mindset to function as a catalyst for the industry’s transformation.