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Abstract This study compares Iraqi banking financial statements before and after IFRS-7 financial instruments disclosure. “Nijmegen Centre for Economics (NiCE)” qualitative content analysis was used to assess financial statement quality, which was measured using NiCE disclosure index. This study analysed data using a paired sample test to meet its goals. After IFRS-7, financial reporting quality is represented by 2016–2018. Before IFRS-7, it was represented by 2013–2015. In addition, the OLS regression analysis was implemented to assess hypotheses, incorporating data from 24 Iraqi institutions. The univariate analysis (t-test) and OLS regression showed that IFRS-7 improves financial statement “relevance, faithful representation, comparability, and timeliness”. No correlation was found for “understandability”. This study is the first to use Iraqi data and the most recent disclosure index to test the relationship between financial figure quality before and after applying the IFRS-7 financial instruments disclosure standard in developing countries. The results help regulators and policymakers regulate IFRS in Iraq and suggest policy changes to ensure compliance. The findings have major implications for business and policy that executives, lawmakers, and stockholders should consider. This study is applicable to ME countries that share comparable institutional, cultural, and accounting framework characteristics.

Despite the reported effectiveness of analytical algorithms in facility layout planning, a detailed literature survey suggests a lack of new analytical methods in recent years. This paper focuses on open space facilities layout planning that involves modules with constant aspect ratios. We propose a construction-cum-improvement algorithm involving a novel combination of a boundary search-based heuristic placement and steepest descent-based analytical improvement. In the construction phase, the algorithm places a new module at the optimal location on the boundary of a previously constructed cluster of modules. In the improvement phase, the algorithm alternates between boundary search and steepest descent moves until it converges to a local optimum. Experiments with well-known test problems indicate that the proposed algorithm produced solutions superior both to published results and to those produced by VIP-PLANOPT, a popular, oft-cited and commercially available layout planning and optimisation software.

Recurrent and prolonged heat waves during summer have significantly impacted the growth and quality of cultivated melons in China. Molybdenum (Mo), a trace element crucial for the plant’s photosynthesis process under normal planting conditions, is posited to not only improve plant stress tolerance but also enhance fruit quality and nutritional content. In this study, melon cv. ‘Japanese Sweet Treasure’ was used as the experimental material. Various concentrations of ammonium molybdate solution (0, 0.05, 0.1, 0.2, 0.4 mg·L–1) were foliar sprayed to examine their impact on the growth, photosynthetic characteristics, carbohydrate metabolism, and fruit quality of melons under high-temperature stress. The results indicated that plants sprayed with Mo exhibited enhanced plant parameters, including height, stem diameter, root volume, root activity, and physiological characteristics of melons under high-temperature stress, in comparison to the control (CK). The most significant improvements were observed in plants treated with 0.1 mg·L–1 Mo (T2). This treatment also showed higher improvement in melon net photosynthetic rate (Pn), transpiration rate (Tr) and total chlorophyll relative to other treatments. It also significantly promotes carbohydrate metabolism in melon plant leaves under high-temperature stress, enhancing their antioxidant enzyme activity. Melon plants exhibit a respective increase in sucrose, soluble sugars, superoxide dismutase (SOD), and peroxidase (POD) compared to the control. Melon sprayed with 0.1 mg·L–1 Mo showed significantly higher levels of vitamin C, soluble proteins, and soluble solids in fruits compared to other treatments, with a respective increase of 27.9% in individual fruit weight and 20.1% in per-plant yield compared to the CK. In conclusion, spraying 0.1 mg·L–1 Mo effectively mitigates damage caused by high-temperature stress during melon cultivation. It enhances the photosynthetic capacity of melon leaves, promotes carbohydrate metabolism in plant leaves, and thereby strengthens stress resistance. This comprehensive improvement leads to enhanced quality and yield of melon fruits.

The global prevalence of diabetes mellitus (DM) is escalating, posing a significant challenge to human healthcare systems. In the present study, mineral and monosaccharide compositions, and antidiabetic potential of polysaccharide fractions separated from Centella asiatica (L.) leaves (CAL) were assessed. Initial single-factor experiments identified key extraction parameters, further optimized through response surface methodology (RSM) with optimal conditions determined as a liquid-to-solid ratio of 24.43:1 (mL/g), extraction time of 60.76 min, and a temperature of 83.31℃. Alcohol insoluble residue (AIR) extraction yielded three crude polysaccharide fractions (P50, P70, and P90). P50 was obtained with the highest yield (14.31%) and exhibited the highest content of total sugars and uronic acids (68.01 and 24.28 g/100 g, respectively). Calcium, magnesium, and manganese were dominant minerals in P50 and P70. Monosaccharide composition analysis via high-performance liquid chromatography (HPLC) demonstrated enrichment of galacturonic acid, galactose, and arabinose in P50 and P70. Furthermore, both fractions (P50 and P70) exhibited dose-dependent inhibitory effects on α-amylase and α-glucosidase. At 5 mg/mL, P50 caused 68.3% α-amylase inhibition and 62.3% α-glucosidase inhibition, while P70 triggered 46.8% and 34.1% inhibition, respectively. In conclusion, this study is the first to provide valuable insights into optimizing CAL extraction conditions. Potential utilization of polysaccharide fractions obtained from CAL as components for formulating functional foods can be explored in the future.

Abstract Rice husk, an agricultural waste from the rice industry, can cause serious environmental pollution if not properly managed. However, rice husk ash (RHA) has been found to have many positive properties, making it a potential replacement for non-renewable peat in soilless planting. Thus, this study investigated the impact of a RHA composite substrate on the growth, photosynthetic parameters, and fruit quality of cucumber (Yuyi longxiang variety) and melon (Yutian yangjiaomi variety). The RHA, peat, vermiculite, and perlite were blended in varying proportions, with the conventional seedling substrate (peat:vermiculite:perlite = 1:1:1 volume ratio) serving as the control (CK). All plants were cultivated in barrels filled with 10L of the mixed substrates. The results from this study found that RHA 40 (RHA:peat:vermiculite:perlite = 4:4:1:1 volume ratio) significantly enhanced substrate ventilation and positively influenced the stem diameter, root activity, seedling index, chlorophyll content, net photosynthetic rate (Pn), stomatal conductance (Gs), and transpiration rate (Tr) of cucumber and melon plants. Additionally, plant planted using RHA 40, the individual fruit weight of cucumber and melon found to increase by 34.62% and 21.67%, respectively, as compared to the control. Aside from that, both cucumber and melon fruits had significantly higher sucrose, total soluble sugar, vitamin C, and soluble protein levels. This subsequently improved the activity of sucrose synthase and sucrose phosphate synthase in both cucumber and melon. In conclusion, the RHA 40 found to best promote cucumber and melon plant growth, increase plant leaf photosynthesis, and improve cucumber and melon fruit quality, making it a suitable substrate formula for cucumber and melon cultivation in place of peat.

الخلفية : يعتبر قصور الغدة الدرقية عند الأم الاضطراب الدرقي الأكثر شيوعا أثناء الحمل . يؤدي قصور الغدة الدرقية عند الأم في بداية الحمل إلى نقص توافر الهرمون الدرقي خلال المرحلة الأساسية لنمو الدماغ عند الجنين , كما يرتبط لاحقا بزيادة معدلات الإجهاض والإملاص والتشوهات الخلقية وزيادة الوفيات ما حول الولادة . يهدف هذا البحث بشكل رئيسي إلى دراسة معدل انتشار قصور الغدة الدرقية خلال الثلث الأول من الحمل . الطرائق: شملت الدراسة 120 حامل في الثلث الأول من الحمل من مراجعات قسم التوليد وأمراض النساء في مستشفى تشرين الجامعي في الفترة الممتدة بين آذار 2023م حتى آذار 2024م. النتائج: بلغ متوسط عمرالحامل : 25.32 سنة , متوسط العمر الحملي6 : أسابيع , متوسط BMI : 24.9 ,متوسط TSH :miu/l 2.44, متوسط FT4: 15.42 pmol/l ,المجال المرجعي الطبيعي ل TSH خلال الثلث الأول من الحمل :0.1 – 2.5 miu/l وكان معدل انتشار قصور الغدة الدرقية 25.8% منها 23.3% قصور غدة درقية تحت سريري و2.5% قصور غدة درقية سريري ,كما لوحظ ازدياد معدل انتشار قصور الغدة الدرقية بازدياد عمر الحامل وازدياد مشعر كتلة الجسم . الخلاصة : خلصت هذه الدراسة إلى أن هناك نسبة عالية من حالات قصور الغدة الدرقية وخاصة تحت السريري لدى النساء الحوامل خلال الأشهر الثلاثة الأولى من الحمل، وقد يكون الفحص الشامل لقصور الغدة الدرقية أمرًا مرغوبًا فيه خلال الحمل .

This research focuses on the production and creation of educational materials for Arabic vocabulary learning using Augmented Reality Technology, namely ARabic-Kafa, which can support both teachers and students. The Marker Based Tracking tool is used in this Augmented Reality application. This method was employed because it can read objects and then display 3-dimensional (3D) virtual objects. The first step in resolving this issue is to create animations through the blender application, choose the image to be utilised as a Marker, and finally, export it to Vuforia to form an Augmented Reality app. The mobile app of Augmented Reality-based educational media is the product of this research. A series of testing were employed and a minimum distance for displaying a 3D object is 10 cm, and the minimum angle 30° to 90° to view 3D objects. The rotation marker's output effectively shows every aspect of the 3D object. Furthermore, the audio pronunciations can be played effortlessly.

Ketidakpatuhan penderita hipertensi dalam pengobatan penyakitnya berdampak pada tidak terkontrolnya tekanan darah yang dapat memperburuk status kesehatan dan bahkan kematian. Salah satu faktor penting yang harus diperhatikan dalam upaya meningkatkan kepatuhan hipertensi adalah pengetahuan penderita tentang penyakitnya dan penatalaksanaan yang diperlukan. Tujuan penelitian ini adalah untuk mengetahui hubungan pengetahuan dalam mendukung praktik kepatuhan penderita hipertensi dalam mengkonsumsi obat anti-hipertensi. Desain penelitian yang digunakan adalah analisis deskritif cross sectional. Besar sampel penelitian ini sebanyak 220 responden, direkrut melalui teknik purposive sampling. Analisis data penelitian dilakukan dengan menggunakan uji statistik chi square. Sebanyak 51,8% penderita hipertensi memiliki pengetahuan cukup dan 65,9% penderita hipertensi mengaku tidak patuh dalam meminum obat yang dianjurkan. Nilai hasil uji < α 0,05 (p= 0,000), artinya pengetahuan berhubungan signifikan dengan kepatuhan minum obat. Pengetahuan adalah komponen terpenting yang harus dimiliki penderita agar mereka dapat terlibat aktif dalam praktik kepatuhan. Diharapkan temuan ini dapat dijadikan sebagai bahan pertimbangan dalam merumuskan intervensi pengobatan bagi penderita hipertensi kaitannya dengan upaya meningkatkan kepatuhan penderita dalam hal meminum obat anti-hipertensi.

This study concerns with the production and partial characterization of alkaline cellulase from alkaliphilic cellulolytic (AC) fungi isolated fromsoil in Perlis, Malaysia. The best fungi strain was selected on the basis of producing the highest cellulase at high pH conditions. Cellulase from the selected fungi strain was further characterized under saccharification but varies in operating parameters. Finally, the kinetic model describing the growth of the AC fungi strain was studied by employing the logistic model. Among the tested fungi strains, Basidiomycetes strain (BK1) showed high potentiality for the production of maximum alkaline cellulase production at pH 9 after 72 h of incubation at 30°C containing 6 g·L−1 carboxyl methyl cellulose. The saccharification process showed that the enzyme favour high alkaline condition and proves thermotolerant properties, while 15% (v/v) enzyme loading and 1% substrate concentration recorded the highest glucose production at about 1.2–1.3 mg·mL−1. The novelty of the study is to identify and optimize a unique indigenous fungi that emit alkaliphilic cellulase as alternative usage in biotechnology industries due to its capacity to adapt to the extreme conditions of specific industrial processes. There are revolutionary options for use in biotechnological businesses that involve high pH and therefore have substantial biotechnological promise.

Composite of reduced graphene oxide (rGO) and polyaniline (PANI) have gained much attention in industrial applications especially for the fabrication of supercapacitor and flexible sensors. Nevertheless, existing studies mainly focus on the application efficiency and are lacking information on how morphology of the nanoparticles can affect the electrode properties. Herein, the effects of shape of PANI on the electrode resistivity were systematically investigated. PANI of different shapes was synthesized using different reagents, namely [H.sub.2]S[O.sub.4], C[H.sub.3]COOH, [H.sub.2]O, and N[H.sub.3] * [H.sub.2]O, which induced formation of globule, tube, plate, and flake-like PANI. rGO-PANI composite was then produced using ex situ method and cast on a PVC substrate to form a flexible electrode. The rGO-PANI globules displayed superior electrical conductivity owing to its high protonation level. The resistivity of this sample was found to be 0.015 [+ or -] 0.002 [OMEGA]cm, which is lowest as compared to the counterparts. Interestingly, electrode made of rGO-PANI plates had a slightly lower electrical resistivity than rGO-PANI tubes despite its low protonation level. It is speculate that the aspect ratio characteristic of the PANI might have influence the electron mobility. rGO-PANI electrode was found to exhibit a lower specific resistivity than pure rGO and pure PANI, evincing the presence of synergism. KEYWORDS flexible electrode, graphene, mass ratio, morphology, polyaniline, 1 | INTRODUCTION The application of nanotechnology in electronics has gained attention along with the industrial revolution. [1] Two of such applications are the uses of nanotechnology in fabrication of [...]

This study aimed to determine the influence of support from the school culture and classroom environment in improving soft skills amongst students. Moreover, the study explored different soft skills, school culture and classroom environments based on gender and type of schools. This study used a quantitative approach by using surveys to gather information. A total of 400 students from three different types of schools were chosen using random sampling. The three types of schools were National Secondary Schools, Religious Secondary Schools, and Technical and Vocational Secondary Schools around Selangor and Federal Territory of Kuala Lumpur. Data were analysed using SPSS 22.0 and AMOS 18. Results confirmed the distinctions of the school culture and classroom environments with the soft skills based on the gender and type of schools. SEM analysis corroborated that the school culture and classroom environment contributed to the development of soft skills. Therefore, schools should come up with programs and approaches to improve the soft skills amongst the students to be proficient in various fields in parallel with the rapid growth of the world.