Kalam Research and Media

In this research, the possibility of making eco-friendly concrete from available materials in the local United Arab Emirates (UAE) market was investigated. Supplementary cementitious materials, such as ground granulated blast-furnace slag (GGBS) and silica fume (SF), were utilized for decreasing the cement quantity, enhancing the particle size distribution and improving packing. In sum, 130 concrete specimens—cubes, cylinders, and prisms—from 10 different concrete mixes were tested to determine the enhancement levels in the fresh and hard properties of new concrete. The results showed the improved particle packing of the concrete, especially within the region of sizes 100–10,000 microns, produced by the Elkem Materials Mix Analyser (EMMA), closely matching the Andreassen theoretical model. The green concrete incorporating SF and GGBS possessed air content in the range 1.0–1.4% and compressive strength that is on average 11% higher than the well-packed concrete that did not contain SF or GGBS. Compared to the ACI 318 code’s predictions, the experimental findings of the optimally packed concrete’s moduli of rupture and elasticity were under-estimated by 55–69% and 0.8–8.8%, respectively. The rapid chloride permeability test (RCPT) showed results as low as 392 coulombs for mixes with supplementary cementitious materials, indicating very low chloride permeability. Microstructural analysis using a scanning electron microscope (SEM) demonstrated that concrete with supplementary materials has fewer voids, more homogeneous integration of ingredients, and an abundance of C-S-H products that supported the RCPT findings and tests of mechanical properties. The study demonstrated a significant decrease in carbon dioxide (CO2) emissions of concrete utilizing GGBS and SF and the financial feasibility of eco-friendly concrete in the UAE.

The study aims to examine how changes in the Kuwait audit market following abolition of mandated joint‐audit requirements impact audit reporting lag. Analysis tests whether joint‐/solo‐audit switches (following abolition mandated requirements) affected the level and change in audit reporting lag. The study also tests if the joint‐audit pair combination is a decisive factor in determining the (a) level and change in audit reporting lag and (b) audit quality following a switch to a solo‐audit. Data is collected from 132 Kuwait‐incorporated, nonfinancial firms listed continuously on the Boursa Kuwait from 2015 to 2019 that provides 660 firm‐year observations (528 firm‐years main empirical tests). Analysis indicates that the following abolition of mandated joint‐audit requirements, Kuwait listed firms swiftly switched to solo‐audits, generally leading to a significant increase in audit reporting lag. Tests indicate that audit reporting lag was significantly less for joint‐audits relative to solo‐audits. Additional results show a significant negative association between the quality of joint‐audit pair combinations and audit reporting lag. However, there is no significant association between audit reporting lag and the quality of solo‐audit type. Test results indicate mixed support for the perception that a joint‐audit pair combination significantly influences the level and change in audit reporting lag following the switch to a specific solo‐audit type.