scispace - formally typeset
Search or ask a question

Showing papers by "University of Bahrain published in 2011"


Journal ArticleDOI
TL;DR: In this article, the authors explore the prevalence of overweight and obesity among various age groups as well as discuss the possible factors that associated with obesity in the Eastern Mediterranean Region (EMR).
Abstract: The objective of this paper was to explore the prevalence of overweight and obesity among various age groups as well as discuss the possible factors that associated with obesity in the Eastern Mediterranean Region (EMR). A systematic review of published papers between 1990 and 2011 was carried out. Obesity reached an alarming level in all age groups of the EMR countries. The prevalence of overweight among preschool children(<5 years) ranged from 1.9% to 21.9%, while the prevalence of overweight and obesity among school children ranged from 7% to 45%. Among adults the prevalence of overweight and obesity ranged from 25% to 81.9%. Possible factors determining obesity in this region include: nutrition transition, inactivity, urbanization, marital status, a shorter duration of breastfeeding, frequent snacking, skipping breakfast, a high intake of sugary beverages, an increase in the incidence of eating outside the home, long periods of time spent viewing television, massive marketing promotion of high fat foods, stunting, perceived body image, cultural elements and food subsidize policy. A national plan of action to overcome obesity is urgently needed to reduce the economic and health burden of obesity in this region.

370 citations


Journal ArticleDOI
TL;DR: The high prevalence of sedentary behaviors, physical inactivity and unhealthy dietary habits among Saudi adolescents is a major public health concern and there is an urgent need for national policy promoting active living and healthy eating and reducing sedentary behavior among children and adolescents in Saudi Arabia.
Abstract: Few lifestyle factors have been simultaneously studied and reported for Saudi adolescents. Therefore, the purpose of the present study was to report on the prevalence of physical activity, sedentary behaviors and dietary habits among Saudi adolescents and to examine the interrelationships among these factors using representative samples drawn from three major cities in Saudi Arabia. This school-based cross-sectional study was conducted during the years 2009-2010 in three cities: Al-Khobar, Jeddah and Riyadh. The participants were 2908 secondary-school males (1401) and females (1507) aged 14-19 years, randomly selected using a multistage stratified sampling technique. Measurements included weight, height, sedentary behaviors (TV viewing, playing video games and computer use), physical activity using a validated questionnaire and dietary habits. A very high proportion (84% for males and 91.2% for females) of Saudi adolescents spent more than 2 hours on screen time daily and almost half of the males and three-quarters of the females did not meet daily physical activity guidelines. The majority of adolescents did not have a daily intake of breakfast, fruit, vegetables and milk. Females were significantly (p < 0.05) more sedentary, much less physically active, especially with vigorous physical activity, and there were fewer days per week when they consumed breakfast, fruit, milk and diary products, sugar-sweetened drinks, fast foods and energy drinks than did males. However, the females' intake of French fries and potato chips, cakes and donuts, and candy and chocolate was significantly (p < 0.05) higher than the males'. Screen time was significantly (p < 0.05) correlated inversely with the intake of breakfast, vegetables and fruit. Physical activity had a significant (p < 0.05) positive relationship with fruit and vegetable intake but not with sedentary behaviors. The high prevalence of sedentary behaviors, physical inactivity and unhealthy dietary habits among Saudi adolescents is a major public health concern. There is an urgent need for national policy promoting active living and healthy eating and reducing sedentary behaviors among children and adolescents in Saudi Arabia.

365 citations


Journal ArticleDOI
TL;DR: In this paper, the authors presented the major renewable energy projects (mainly solar and wind) in each of the six GCC countries in each year, and the projects made in the GCC countries allow researchers and investors to size the cost of kWh from thermal, PV and wind energy more precisely.
Abstract: Due to the vast growth of development in the infrastructure and investment in energy, the electricity consumption in the GCC countries had increased at a fast rate; 12.4% from 2005 to 2009 (3.15%, annually). This rate is much larger than the world average, which is 2.2% for the same period, or USA (0.5%). In 2005, the average Watt per person in the GCC countries was 1149 which is much higher than the world average (297 W per person) or the European Union (700 W/person) – but less than USA (1460 W/person). The GCC countries need to increase its electrical capacity by 60,000 MW, which represents 80% of the current installed capacity, to meet demand in 2015. This means that there is a need to build 50 more gas fired power generator plant turbine (each rated 1400 MW). The GCC countries have realized that depending on gas will not be the solution due to shortage of resource or environmental impact, particularly the GHG emissions. Therefore, they thought back of using renewable energy resources – after lifting it over in 1990s. They also thought of diversity in electricity production where nuclear energy comes to the picture. The power capacity in GCC countries is at around 75,000 MW, a projected 9.5% growth in annual demand will require more electricity and energy projects; expected to invest USD 200 billion to 250 billion in between 14 and 20 energy projects by 2020. The paper lists the major renewable energy projects (mainly solar and wind) in each of the six GCC countries. The total capacity of these projects exceeds 600 MW. Among these projects is the establishment of the first zero emission house (Green house) in the middle east (7 kW solar, wind and fuel cell) constructed in Bapco residence town (Awali) in Bahrain and therefore, been highlighted more in this paper. Moreover, nearly all GCC countries are planning to construct PV plants with large capacity. Also, several projects in Building Integrated Photovoltaic and Building Integrated Wind Turbines are established in GCC countries. The projects made in the GCC countries allow researchers and investors to size the cost of kWh from thermal, PV and wind energy more precisely. For example, it was found that the cost of kWh from large grid connected solar thermal plant (20 MW) – with cost of USD 72.5 million and energy – is US ¢ 12/kWh (assuming a life time of 40 years and a discount rate of 4%) while, the cost issue of kWh from PV Electricity (in the GCC countries) is ranging from US ¢ 27 (for ground mount) to US ¢ 35 (for roof mount) as it was deduced from two actually installed project PV in UAE – a GCC country member. Meanwhile, the cost of 1 kWh from wind electricity in the GCC countries may be from US ¢10 (large turbine ≈2 MW at 80 m height with good wind speed) to US ¢ 15 (for large turbine ≈2 MW at 80 m height with modest wind speed) while the cost of kWh from grid connected Wind farm plant (20 MW) – with a cost of USD 38.6 million and energy – is US ¢ 6.7/kWh to US ¢ 8.8/kWh, depending on the location of wind farm. This makes it very challengeable for investor, government (Feed-in-Tariff) and citizens because each citizen in GCC countries pays only (US cent 1 for each kWh, for consumption less than 3000 kWh, or even nothing for citizens-like in Qatar).

175 citations


Journal ArticleDOI
TL;DR: Programs to prevent and control nutrition-related diseases are insufficient and ineffective, due mainly to a focus on curative care at the expense of preventive health care services, lack of epidemiological studies, Lack of nutritional surveillance, inadequate nutrition information and lack of assessment of the cost-effectiveness of nutrition intervention programs.
Abstract: The aim of this review was to highlight the current situation of nutrition-related diseases in the Arab countries, and factors associated with prevalence of these diseases. PubMed and Google Scholar were searched for data relating to such nutrition-related diseases published between January 1990 and May 2011. The picture of nutritional status in the Arab countries has changed drastically over the past 30 years as a result of changes in the social and economic situation. Two contrasting nutrition-related diseases exist, those associated with inadequate intake of nutrients and unhealthy dietary habits such as growth retardation among young children and micronutrient deficiencies; and those associated with changes in lifestyle such as cardiovascular disease, cancer, osteoporosis, diabetes and obesity (diet-related non-communicable diseases). Factors contributing to nutritional problems vary from country to country, depending on socio-economic status. In general, unsound dietary habits, poor sanitation, poverty, ignorance and lack of access to safe water and health services are mainly responsible for under-nutrition. Changes in lifestyle and dietary habits as well as inactivity are associated with the occurrence of diet-related non-communicable diseases. Programs to prevent and control nutrition-related diseases are insufficient and ineffective, due mainly to a focus on curative care at the expense of preventive health care services, lack of epidemiological studies, lack of nutritional surveillance, inadequate nutrition information and lack of assessment of the cost-effectiveness of nutrition intervention programs.

116 citations


Journal ArticleDOI
TL;DR: In this paper, the performance of a bench scale fuel cell stack, run on hydrogen/air, is measured experimentally for different air flow rates and temperatures, and the experimental data, obtained from the 40-W proton exchange membrane fuel cell (PEMFC), are used in estimating the parameters of a completely analytical model that describes the i-V curve.

109 citations


Journal ArticleDOI
TL;DR: In this article, the biocidal effect of humid air discharges has been investigated in the case of an organic dye removal and the gliding discharge treatment of urban wastewaters.
Abstract: Electric discharges burning in humid air at atmospheric pressure over aqueous solutions induce acid effects in the liquid phase resulting from the formation of nitric acid and peroxynitrous acid as transient precursor These acid effects affect the degradation mechanisms of organic wastes and the relevant kinetic rates; therefore they thus must be controlled (eg using buffers) Nitrogen reactive species such as peroxynitrous acid or its salt are directly concerned with both acid effects as precursor to nitric acid, and strong oxidizing properties E?(ONO2H/NO2) = 202?V/SHE Illustrating examples are given in the case of an organic dye (Alizarin S) removal and the gliding discharge treatment of urban wastewaters Additional arguments are presented to explain the biocidal effect of humid air discharges

101 citations


Journal Article
TL;DR: In this paper, a review of bacterial calcium carbonate precipitation for the purpose of strength formation is presented, which is known as biocementation or BioGrout which is superior to the chemical cemented sandy materials in terms of resistance of weathering factors, conservation of permeability and insignificant decrease in porosity.
Abstract: Ureolytic bacteria have a great involvement in calcium carbonate precipitation for different applications starting from removing contaminants and surface coating of monumental estuaries to strengthening and improving the mechanical properties of sandy materials. Ureolytic bacteria hydrolyze urea to generate ATP by the efflux of ammonium ions through ATP-synthase, producing carbonate. In the presence of calcium ions in excess, calcium carbonate will precipitate. In-situ calcium carbonate precipitation is known as biocementation or BioGrout which is superior to the chemical cemented sandy materials in terms of resistance of weathering factors, conservation of permeability and insignificant decrease in porosity. The presented review emphasizes on bacterial calcium carbonate precipitation for the purpose of strength formation.

101 citations


Journal ArticleDOI
TL;DR: In this paper, the degradation of the methyl orange (MO) dye was investigated using advanced oxidation process (AOP) by exposing MO aqueous solution to UV irradiation after the addition of hydrogen peroxide (H 2 O 2 ).

96 citations


Journal ArticleDOI
Tamer Awad1
TL;DR: In this paper, the influence of demographic characteristics (gender, age, education, and household monthly income) and ECCB on green marketing consumers has been tested through factor analysis, regression analysis, ANOVA and K-means clustering.
Abstract: Purpose – The purpose of this paper is to study the green marketing consumer in the Kingdom of Bahrain through using the ecologically conscious consumer behavior (ECCB) model and profiling green consumers in the kingdom.Design/methodology/approach – Using questionnaire survey, the influence of demographic characteristics (gender, age, education, and household monthly income) and ECCB on green marketing consumers has been tested through factor analysis, regression analysis, ANOVA, and K‐means clustering. The sample consisted of 241 consumers.Findings – The findings of this study provide some understanding to the service providers and the government on the effect of demographic profile on online shopping. Of consequence, such understanding would help them in finding and implementing suitable strategies to enhance online shopping. Four types of green consumers were identified.Originality/value – The study described in the paper is the first analysis of the Kingdom of Bahrain green consumers' characteristics ...

89 citations


Journal ArticleDOI
TL;DR: In this paper, the Pedj drought index (PDI) was established for 14 stations spread over the country of Sudan, showing a correlation between temperature and rainfall anomalies, emphasizing the concurrence of dry and hot periods.

86 citations


Journal ArticleDOI
Azmat Gani1
TL;DR: In this article, the authors examine whether governance matters for economic growth of developing countries, empirically captured within the institutional economics theoretical framework using the panel data estimation procedure, and test the effect of several dimensions of governance on the growth of 84 low and middle-income economies using regression specifications common in the growth literature.
Abstract: This paper examines whether governance matters for the economic growth of developing countries, empirically captured within the institutional economics theoretical framework using the panel data estimation procedure. In doing so, it tests the effect of several dimensions of governance on the growth of 84 low and middle-income economies using regression specifications common in the growth literature. The empirical results show that political stability and government effectiveness is significantly positively correlated with growth. Voice and accountability and corruption are statistically significantly negatively correlated with growth. The regulatory quality and rule of law dimensions of governance are negatively but statistically insignificantly correlated with growth. The findings of this study imply that the dynamics of the current modern economy makes it necessary for developing countries to act now and within their own country, improve the dimensions of governance and establish good governance practic...

Journal ArticleDOI
TL;DR: It seems that the adolescents in Bahrain are moving toward unhealthy dietary habits and lifestyles, which in turn will affect their health status in the future and should be given a priority in school health programs.
Abstract: Background: Changes in dietary habits and lifestyle are considered the main factors associated with several diet-related diseases in the Arab Gulf countries. The aim of this study was, therefore, to describe the dietary and lifestyle habits amongst adolescents in Bahrain. Design: A cross-sectional study was carried out amongst male and female secondary school students selected using the multi-stage stratified random sampling technique. A sample size of 735 subjects (339 males and 396 females), aged 15-18 years, was selected from government schools from all the governorates of Bahrain. Results: Skipping breakfast was significantly greater in females (62.8%) compared to males (37.2%), ( P <0.01). About 88% of adolescents snacked during school break, 70.7% procuring food from the school canteen. Fruit was not consumed by about 27.7% of respondents (33.5% males, 66.5% females) and the gender difference was statistically significant ( P <0.01). Fish and lentils were less preferred, while chicken was more popular. There was no significant difference between gender and frequency of eating fast food. About 8.4% of respondents reported not eating burgers, with 68.8% preferring regular size burgers. Furthermore, 24.4% preferred large portions of potato chips (53.1% male, 46.9% female). About 29.8% watched TV for more than 5 hours a day (51.2% females, 48.8% males). About 69% of males practiced sports everyday as against 30.8% of females ( P <0.01) and 81.6% of those who participated in sport activity outside school were males compared to 18.4% of females. Conclusion: It seems that the adolescents in Bahrain are moving toward unhealthy dietary habits and lifestyles, which in turn will affect their health status in the future. Promoting healthy lifestyle and eating habits should be given a priority in school health programs. Keywords: Bahrain; adolescents; food intake; fast foods; lifestyle; physical activity (Published: 9 September 2011) Citation: Food & Nutrition Research 2011, 55 : 7122 - DOI: 10.3402/fnr.v55i0.7122

Journal ArticleDOI
TL;DR: In this article, the authors synthesize nanocrystalline zinc ferrite by high-energy ball-milling after 12h from a powders mixture of zinc oxide (ZnO) and hematite (α-Fe2O3) with balls to powders mass ratio of 20:1.
Abstract: Nanocrystalline zinc ferrite (ZnFe2O4) is synthesized by high-energy ball-milling after 12 h from a powders mixture of zinc oxide (ZnO) and hematite (α-Fe2O3) with balls to powders mass ratio of 20:1. X-ray diffraction, vibrating sample magnetometer (VSM), the Mossbauer spectrometry and photoluminescence (PL) are used to characterize the samples. Rietveld analysis and VSM measurements show that the powder has an average crystallites size of 10 nm and a ferrimagnetic behavior with a saturation magnetization of 30 emu/g. After annealing at 700 °C, the lattice parameter reduces from 8.448 to 8.427 A and the sample transforms into a superparamagnetic behavior, which was confirmed as well by the room temperature Mossbauer spectrometry. Different mechanisms to explain the obtained results and the correlation between magnetism and structure are discussed. Finally, the broadband visible emission band is observed in the entire PL spectrum and the estimated energy band gap is about 2.13 eV.

Journal ArticleDOI
TL;DR: In this paper, the effect of oxygen vacancies on the ferromagnetic coupling of Mn ions was examined in two preparation routes: in route (I) the preparation was done in an open environment, whereas in route(II) the prep is done in a closed environment.

Journal ArticleDOI
TL;DR: In this paper, the effects of Ce doping on the structural, electrical, and optical properties of the host CdO films were systematically studied, and it was shown that some of Ce 4+ ions substituted for Cd 2+ and the solubility of Ce is very limited and may be around ∼1.3

Journal ArticleDOI
TL;DR: Quantifying species responses to sediment burial resulted from dredging and reclamation will aid in predicting the expected ecological impacts associated with coastal developments and subsequently minimizing these impacts and maintaining a sustainable use of coastal and marine ecosystems in the Arabian Gulf.

Proceedings ArticleDOI
14 Dec 2011
TL;DR: The results of this study reveal the feasibility of RSSI based localization algorithm in designing correct real-time position monitoring system.
Abstract: Location estimation of sensor nodes is a key component in many wireless sensor networks' (WSN) applications such as target tracking, rescue operations, disaster relief and environmental monitoring. The accuracy of the localization algorithm is a vital component to the success of the localization technique. The RSSI ranged based localization algorithm is a simple and cost effective localization technique that relies on measuring the Receive Signal Strength Indicator (RSSI) for distance estimation. In this paper we present experimental results that are carried out to analyze the sensitivity of RSSI measurements in an outdoor and indoor environment. A calibration model that characterized the RF radio channel will be derived and used for distance estimation. The validity of the estimated distance will be verified to track the position of a sensor node within an indoor environment. The results of this study reveal the feasibility of RSSI based localization algorithm in designing correct real-time position monitoring system.

Journal ArticleDOI
TL;DR: The present study addresses a parallel solution algorithm for optimum design of large steel space frame structures, in particular high-rise steel buildings, with a novel discrete evolution strategy optimization method to effectively size these systems for minimum weight according to the provisions of ASD-AISC specification and various practical aspects of design process.

Journal ArticleDOI
TL;DR: It is concluded that revised antibiotic policies and more importantly the development of herbal medicine as an alternative may be incorporated in urological practice.
Abstract: The increasing incidence of antibiotic resistance among bacterial pathogens necessitates medicinal plants as an alternate therapy in restricting the resistant infectious organisms. In this primitive study, the antibiotic resistance of organisms isolated from urinary tract infected patients was evaluated using the National Committee for Clinical Laboratory Standards (NCCLS) method and Multiple Antibiotic Resistance (MAR) index values, and the MAR values was also calculated for plant extracts. The 10 common medicinal plants collected from Kolli hills, Namakkal, south India were extracted using the chloroform, methanol, acetone, ethanol and saponification procedure. The efficacy of the extracts on the uropathogens was tested by agar disc diffusion method in order to analyse the inhibitory activity of plant extract on the organisms. Azadiracta indica A. Juss., Tinospora cordifolia (Wild.) and Euphorbia hirta Linn. exhibited high inhibitory activity against most of the 11 tested organisms followed by Cassia ja...

Journal ArticleDOI
TL;DR: In this paper, the conditional approach of Heffernan and Tawn (2004) is implemented to model extremal dependence between financial time series, and a hedging example based on VIX futures is used to demonstrate the flexibility and superiority of conditional approach against the conventional OLS regression approach.
Abstract: The recent financial crisis has accentuated the fact that extreme outcomes have been overlooked and not dealt with adequately. While extreme value theories have existed for a long time, the multivariate variant is difficult to handle in the financial markets due to the prevalent heteroskedasticity embedded in most financial time series, and the complex extremal dependence that cannot be conveniently captured by a single structure. Moreover, most of the existing approaches are based on a limiting argument in which all variables become large at the same rate. In this paper, we show how the conditional approach of Heffernan and Tawn (2004) can be implemented to model extremal dependence between financial time series. We use a hedging example based on VIX futures to demonstrate the flexibility and superiority of the conditional approach against the conventional OLS regression approach.

Journal ArticleDOI
TL;DR: In this article, through a reflexive analysis of a research study on the lives of visually impaired young people and adults in Bahrain, this article discusses how gender, religion and culture need to be taken account of.
Abstract: This article examines how the social and cultural context influence the way in which field research methods are utilized. Research methods need to be modified to meet the sensibilities and sensitivities of particular social groups and settings. Through a reflexive analysis of a research study on the lives of visually impaired young people and adults in Bahrain, this article discusses how gender, religion and culture need to be taken account of. It also discusses how the research process needed to take account of the participants’ disabilities. It examines the issues of research access, informed consent, researcher’s dress, confidentiality, research location, and time. It highlights how the gender of the researcher was constraining in some gender segregated educational settings in a Muslim society. The article engages with the researcher’s positionality through reflexive discussion.

Journal ArticleDOI
TL;DR: In this paper, a simple scheme of quantum teleportation is introduced to investigate the possibility of remotely transfer unknown tripartite state by using a multipartite entangled coherent state and a theoretical technique was introduced to generate maximum entangled coherent states and a generalized teleportation protocol was introduced.

Journal ArticleDOI
TL;DR: In this paper, the electrical properties of Eu-doped CdO thin films post-annealed in hydrogen atmosphere for different durations (15min, 30min, and 45min) were studied.

Journal ArticleDOI
TL;DR: Li-doped CdO thin films with nominal content of about 1% Li were prepared by a vacuum evaporation technique as mentioned in this paper, and the samples were annealed in different gas atmospheres (air, hydrogen, nitrogen, and ammonia gas).

Journal ArticleDOI
TL;DR: In this paper, the effects of boron doping on the structural, electrical and optical properties of the host CdO films were systematically studied and a phenomenological evaluation of the dependence of band gap on the carrier concentration in the film samples was discussed.
Abstract: Several boron-doped CdO with different boron composition thin films have been prepared on glass substrate by a vacuum evaporation technique. The effects of boron doping on the structural, electrical and optical properties of the host CdO films were systematically studied. The X-ray diffraction study shows that some of B3+ ions occupied locations in interstitial positions and/or Cd2+-ion vacancies of CdO lattice. The band gap of B-doped CdO suffers narrowing by 30–38% compare to undoped CdO. Such band gap narrowing (BGN) was studied in the framework of the available models. Furthermore, a phenomenological evaluation of the dependence of band gap on the carrier concentration in the film samples is discussed. The electrical behaviours show that all the prepared B-doped CdO films are degenerate semiconductors. However, the boron doping influences all the optoelectrical properties of CdO. Their dc-conductivity, carrier concentration and mobility increase compare to undoped CdO film. The largest mobility of 45–47 cm2/V s was measured for 6–8% boron-doped CdO film. From near infrared transparent-conducting oxide (NIR-TCO) point of view, boron is effective for CdO donor doping.

Proceedings ArticleDOI
20 Sep 2011
TL;DR: A notion of predictable time-based obstacles is introduced which is shared among multiple agents (robots) performing path planning and a priority measure is presented which helps to decide the optimized sequence of individual pathplanning order followed by cooperating robots.
Abstract: D* based navigation algorithms provide robust and realtime means of achieving path planning in dynamic environments. Author of this paper introduces a notion of predictable time-based obstacles. The algorithm proposed in the paper defines a centralized obstacle-map that is shared among multiple agents (robots) performing path planning. Each robot plans its path individually on an obstacle-map using a slightly modified version of D* Lite and then shares an updated version of the map, which includes its planned path as a new obstacle, with its peers. The planned paths appear as temporary time-based obstacles to peer robots. Planned paths are divided into discrete temporal sections so as to help peer robots optimize paths temporally. The proposed algorithm also presents a priority measure which helps us decide the optimized sequence of individual pathplanning order followed by cooperating robots. Since the implemented algorithm is tested in simulation using Mobile robot Programming Toolkit, the Real–time performance analysis is done to confirm the real-time execution time of the proposed algorithm. Keywordsrobotics; path-planning; D*; navigation; multi-

Journal ArticleDOI
TL;DR: In this paper, the authors investigated the speed of computations by means of the orthogonality speed for a charged qubit interacting with a single cavity field prepared initially in a Fock state or Binomial state.
Abstract: The speed of computations is investigated by means of the orthogonality speed for a charged qubit interacting with a single cavity field prepared initially in a Fock state or Binomial state. We observe that the rate of the computational speed is related to the number of photons inside the cavity. Moreover, we show that the qubit–field coupling plays an opposite role, where the speed of computations is decreased as the coupling is increased. We suggest using the number of photons in the field as a control parameter to improve the speed of computations.

Journal ArticleDOI
TL;DR: The generated entangled nodes are used as quantum channel to perform quantum teleportation, where it is shown that the fidelity of teleporting unknown information between the network members depends on the locations of the members.

Journal ArticleDOI
TL;DR: In this article, the authors examined how management accounting practices have been adopted and diffused by publicly listed firms in the Gulf Cooperation Council (GCC) countries, and the results provided partial support to the view that there is a global convergence of management accounting system designs and ideas and also indicate that the role of cultural differences is diminishing over time.
Abstract: This study examines how management accounting practices (MAPs) have been adopted and diffused by publicly listed firms in the Gulf Cooperation Council (GCC) countries. The results of our survey show that the adoption rates for MAPs in the area of cost management and strategy are low while those in the area of performance measurement are moderate. Overall, the respondents favorably perceived their success in implementing MAPs. Power and politics, not economic (or cost–benefit) reasons, were considered to be the most influential reasons for nonadoption of MAPs. The results provide partial support to the view that there is a global convergence of management accounting system designs and ideas and also indicate that the role of cultural differences is diminishing over time.

Journal ArticleDOI
TL;DR: In this paper, the authors examined the factors influencing the level of environmental disclosure information from a sample of 45 Indian industrial listed companies in their websites and applied legitimacy theory to explain the reasons for the disclosure of environmental information by the companies.
Abstract: The purpose of this paper is to examine the factors influencing the level of environmental disclosure information from a sample of 45 Indian industrial listed companies in their websites. In order to explain the reasons for the disclosure of environmental information by the companies, legitimacy theory is applied in this paper. The evidence shows that there is a tendency to disclose the environmental protection information but the level of disclosures is still low. Multiple regression analysis shows a positive association between size, and industry type with the disclosure index. Large sized firms, which are heavily polluted, tend to disclose higher level of information. However, profitability and financial leverage have no impact on the disclosure level. The study’s findings help understand Indian industrial listed firms’ behaviour in terms of environmental disclosure.