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This paper presents a dataset from a survey of the perception and experiences of owner-managers and accountants of SMEs concerning the ethical culture and financial reporting quality in their organisation. The dataset was collected from November 2022 to February 2023 using the convenience sampling method. A total of 181 valid responses from 218 responses were obtained during the data collection process. During instrument development, extensive pretesting was used to validate suitable questions for the respondents. The instrument was developed by adapting from prior studies and the inferences made from the qualitative survey prior to this study process. The survey was designed to elicit data from the owner-managers and accountants of SMEs concerning the relationship between the elements of ethical culture (i.e., formal systems, informal systems, leadership, and religiosity) and the financial reporting quality in SMEs. The dataset serves as an insightful reference for researchers, SME players, and policymakers to better understand the impending benefits of implementing ethical culture for improving the financial reporting quality among SMEs. In summary, the dataset, which was stored in a publicly available repository, can be conveniently used to quantify, and understand the organisational ethical culture in the context of SMEs., (© 2024 The Author(s).)

Porous NiTi (pNiTi) is a promising biomaterial for functional long-term implantation that has been produced using various manufacturing techniques and tested for biocompatibility. pNiTi produced using a more recent technology of Metal Injection Molding (MIM) has shown better physical and mechanical properties than those produced by earlier manufacturing methods, but its biocompatibility has yet to be determined. Hence, extracts from pNiTi dental implants produced by MIM were tested for cytotoxicity and genotoxicity in this work. Its toxicity was evaluated at the cellular and in vitro levels using elution and 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyl-2H-tetrazolium bromide (MTT) assays. Short-term testing revealed that pNiTi extract was cytocompatible with L-929 fibroblast and V79-4 lung cells, with no cell lysis or reactivity observed, respectively (USP grade 0). Following exposure to varied extract concentrations, good cell viability was observed where the lowest concentration showed the highest optical density (OD) and cell viability (2.968 ± 0.117 and 94%, respectively), and the highest concentration had the least OD and cell viability (2.251 ± 0.054 and 71%, respectively). pNiTi extracts demonstrated genocompatibility in two independent assays: mutagenic potential using a bacterial reverse mutation test and a clastogenic effect on chromosomes using the micronucleus test. Similar to the negative control reactions, there was no significant increase in revertant colonies following exposure to 100% pNiTi extract with and without metabolic activation (p = .00). No DNA clastogenic activity was caused by pNiTi at varied extract concentrations as compared to the negative control when tested with and without metabolic activation (p = .00). As a result, both cytotoxic and genotoxic investigations have confirmed that pNiTi dental implants utilizing the MIM process are cytocompatible and genocompatible in the short term, according to the International Standard, ISO 10993 - Parts 3, 5, and 33., (© 2023 Wiley Periodicals LLC.)

Diagnosing and finding the disease in medical sciences is a complex procedure. The basic steps involved in finding starts with signs, symptoms, and test. This study is based on the diagnosis of a skin disorder. The identification of a disease has been made on the basis of symptoms that sometimes show bipolarity. To address this bipolarity, the bipolar fuzzy sets are used as bipolar fuzzy sets cover the positive as well as negative aspects of a specific symptom. It is combined with the idea of soft sets, which gives more precise results. We have proposed a new technique in which a correlation coefficient is used to measure bipolar fuzzy soft set, which has been applied for diagnosis. The BFSSs deal most effectively with dual and fuzzy information. The correlation coefficient and the weighted correlation coefficient of BFSSs are suggested in this research. Based on said techniques, the decision-making method is suggested under a bipolar fuzzy environment to resolve ambiguous and unclear information. The implementation and effectiveness of the proposed and existing strategy has been checked by numerical computation., Competing Interests: The authors have declared that no competing interests exist., (Copyright: © 2023 Mustafa et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.)

The main goal of this research is to present the concept of enhancing heat transfer within emerging technology. To achieve this, tiny metal and nonmetal particles ranging from 1 to 100 nm in size are introduced into base liquids. These nanoscale particles are utilized to improve the thermal performance of the liquids, leading to what are termed nanofluids. The utilization of these fluids and the examination of the flow of thin films have valuable implications across various sectors such as engineering, technology, and industries. This research focuses on analyzing the convective flow behavior of nanofluids, specifically, graphene oxide-ethylene glycol ( G O - E G ) and graphene oxide-water ( G O - W ) on a moving surface. The study investigates the impacts of magnetic fields and varying viscosity. By making use of the thermophysical characteristics of the base fluid and the nanofluid, as well as implementing a similarity transformation within the fundamental equations that govern energy and momentum, we formulate a 5th order nonlinear ordinary differential equation (NODE) to describe the velocity profile. This is combined with a second-order NODE that describes the distribution of temperature. To solve this derived NODE, we employ a method known as the Homotopy Analysis Method (HAM) for analytical solution. The impact of the relevant factors, Prandtl number, including magnetic field parameter, thickness of the liquid, couple stress parameter, temperature distribution, dynamic viscosity, and Eckert number, on the skin friction, velocity profile, and Nusselt's number are interrogated through graphical representation. The velocity field exhibits a decline as the couple stress parameter, magnetic field parameter, liquid thickness, and dynamic viscosity experience an increase. Conversely, the temperature field displays a rise as the Eckert number and dynamic viscosity experience an increase. To ensure the convergence of the issue, dual solutions of the problem are employed, and this is verified through the utilization graphs and tables. Due to the considerable challenge encountered in heat transfer applications for cooling diverse equipment and devices across industries like automotive, microelectronics, defense, and manufacturing, there is a strong expectation that this theoretical methodology could make a favorable contribution towards enhancing heat transfer efficiency. This improvement is sought to meet the requirements of the manufacturing and engineering sectors., Competing Interests: The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper., (© 2023 The Authors. Published by Elsevier Ltd.)

The heat transfer ratio has an important role in industry and the engineering sector; the heat transfer ratios of CNT nanofluids are high compared to other nanofluids. This paper examines the analytical investigation of the time-dependent stagnation point flow of a CNT nanofluid over a stretching surface. For the investigation of the various physical restrictions, single and multi-walled carbon nanotubes (SWCNTs, MWCNTs) were used and compared. The defined similarity transformation was used, to reduce the given nonlinear partial differential equations (PDEs) to nonlinear ordinary differential equations (ODEs). The model nonlinear ordinary differential equations were solved, with an approximate analytical (OHAM) optimal homotopy asymptotic method being used for the model problem. The impact of different parameters such as magnetic field parameter, unsteady parameter, dimensionless nanoparticles volume friction, Prandtl number, and Eckert number are interpreted using graphs, in the form of the velocity and temperature profile.

Panel dataset in this article contains information on the ethical commitment disclosures of Malaysian publicly listed companies. The data presented is related to the research article entitled "Ethical Practice Disclosure of Malaysian Public Listed Companies" [1]. In examining the level of ethical commitment disclosures, content analysis is performed involving 1,115 annual reports for five year periods (2012 - 2016). The annual reports are gathered from Main Market of Bursa Malaysia website. Information on ethical commitment disclosures are extracted from the annual reports. The data are collected using Ethical Commitment Index (ECI) comprising six themes; corporate ethics values, action to promote ethics, whistle-blowing policy, code of ethics, sustainability practices, and ethics committee. This dataset is useful as an indicator of the companies' ethical commitment reflecting ethical climate in Malaysian public listed companies., (© 2020 The Author(s). Published by Elsevier Inc.)

This article covers comprehensive data on firm-level corporate governance practices as imposed by the Jordan Securities Commission (JSC). The study includes panel data for 95 non-financial Jordanian listed firms (industrial and service sector) in Amman Stock Exchange (ASE). The time frame used for this study is from 2012 to 2017. Data presented were extracted from the annual reports of each firm. The annual reports had been downloaded from the official website of the ASE. The data can be used easily by the researcher to develop and calculate a corporate governance index that involves thirty-two internal governance attributes and is comprised of three equally weighted sub-indices. The first sub-index which is "Disclosure and Transparency" consists of 15 unique attributes. While the second sub-index, "Board Effectiveness and Composition" consists of 9 unique attributes. The last sub-index which is "Shareholders Rights" consists of 8 unique attributes. Thus, the un-weighted corporate governance index has an important feature that is easily replicated and modified, enabling the researcher to rate firms based on an aggregate index score or by using the sub-indices score also., (© 2020 The Author(s).)

The purpose of this study was to investigate the cytotoxic profiles of different ternary natural deep eutectic solvents (NADESs) containing water. For this purpose, five different NADESs were prepared using choline chloride as a salt, alongside five hydrogen bond donors (HBD) namely glucose, fructose, sucrose, glycerol, and malonic acid. Water was added as a tertiary component during the eutectics preparation, except for the malonic acid-based mixture. Coincidentally, the latter was found to be more toxic than any of the water-based NADESs. A trend was observed between the cellular requirements of cancer cells, the viscosity of the NADESs, and their cytotoxicity. This study also highlights the first time application of the conductor-like screening model for real solvent (COSMO-RS) software for the analysis of the cytotoxic mechanism of NADESs. COSMO-RS simulation of the interactions between NADESs and cellular membranes' phospholipids suggested that NADESs strongly interacted with cell surfaces and that their accumulation and aggregation possibly defined their cytotoxicity. This reinforced the idea that careful selection of NADESs components is necessary, as it becomes evident that organic acids as HBD highly contribute to the increasing toxicity of these neoteric mixtures. Nevertheless, NADESs in general seem to possess relatively less acute toxicity profiles than their DESs parents. This opens the door for future large scale utilization of these mixtures.

INTRODUCTION Although the benefits of physical activity and exercise are widely acknowledged, many middle-aged and elderly individuals remain sedentary. This cross-sectional study aimed to identify the external and internal barriers to physical activity and exercise participation among middle-aged and elderly individuals, as well as identify any differences in these barriers between the two groups. METHODS Recruited individuals were categorised into either the middle-aged (age 45-59 years, n = 60) or elderly (age ≥ 60 years, n = 60) group. Data on demographics, anthropometry, as well as external and internal barriers to participation in physical activity and exercise were collected. RESULTS Analysis showed no significant differences in the total scores of all internal barriers between the two groups (p > 0.05). The total scores for most external barriers between the two groups also showed no significant differences (p > 0.05); only 'cost' (p = 0.045) and 'exercise interferes with social/family activities' (p = 0.011) showed significant differences. The most common external barriers among the middle-aged and elderly respondents were 'not enough time' (46.7% vs. 48.4%), 'no one to exercise with' (40.0% vs. 28.3%) and 'lack of facilities' (33.4% vs. 35.0%). The most common internal barriers for middle-aged respondents were 'too tired' (48.3%), 'already active enough' (38.3%), 'do not know how to do it' (36.7%) and 'too lazy' (36.7%), while those for elderly respondents were 'too tired' (51.7%), 'lack of motivation' (38.4%) and 'already active enough' (38.4%). CONCLUSION Middle-aged and elderly respondents presented with similar external and internal barriers to physical activity and exercise participation. These factors should be taken into account when healthcare policies are being designed and when interventions such as the provision of facilities to promote physical activity and exercise among older people are being considered.