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Research Questions: What are the perceptions of Algerian accounting professionals regarding the qualitative characteristics of accounting information after International Financial Reporting Standards (IFRS) adoption in financial accounting system (FAS)? Do different accounting professional groups (preparers and external auditors of financial statements) have different perspectives regarding the qualitative characteristics of accounting information after IFRS adoption in FAS? Motivation: The authors consider that there is a need for a comparative analysis between preparers and external auditors of financial statements to gain insights into their distinct perspectives regarding the qualitative characteristics of accounting information after IFRS adoption within the Algerian context. Idea: This paper explores the accounting and auditing professionals’ perceptions regarding the qualitative characteristics of accounting information after the adoption of the IFRS in the new FAS in the Algerian context. It also investigates whether this perception differs between preparers and external auditors of financial statements. Data: Data were collected from 59 preparers (accounting services firms) and 56 external auditors (external audit firms) between October and November 2023. Tools: A questionnaire was developed drawing on the conceptual frameworks of the FAS (2007) and IASB (2018). SPSS software was used to analyze the data and to test hypotheses. Findings: The study found that the two groups of professionals have a positive perception regarding the qualitative characteristics of accounting information after IFRS adoption. Contribution: The study provides new insights for Algerian legislators, regulators, practitioners, and academics about the effectiveness of IFRS adoption in supporting the quality of financial reporting.

Abstract Multipurpose trees, like the moringa (Moringa oleifera Lam.), have become extremely popular in an attempt to reduce food, nutritional, and economic instability. The significant benefits of moringa’s leaves, pods, seeds, roots, and flowers are used in a wide range of commercial fields, including medicine, cosmetics, food, animal feed, water purification, and more. We applied a questionnaire-based survey to reveal the uses, problems and solutions related to the knowledge, uses and constraints of moringa in the region of Chapainawabganj and Kushtia districts in Bangladesh. Including the easiest propagation process and the lowest cultivation costs, year-round flowering, and production provide moringa with a wide window of opportunity. Besides using regular pruning of moringa branches, respondents make trees bushy to increase fruit and leaf production. Respondents from both regions opined that moringa has a good market value, increases family income, increases opportunity for fallow land utilization, enhances employment opportunities, and is known as a nutritive and multipurpose tree. We were pleased to find that moringa output regularly exceeded previous production records in Bangladesh from 2014–16 to 2020–21. Furthermore, our survey shows that a 5-year-old moringa tree provides a satisfactory yield per season with its high market price and demand. Despite the extensive use of moringa fruits and leaves by respondents, its commercial potential remains largely undeveloped and unknown to them. Constraints like limited scientific knowledge and technological infrastructure are the reasons why the elusive potential of moringa in Bangladesh persists. There is ample opportunity to enhance moringa production via effective management techniques, which will satisfy community demand and create market opportunities both locally and internationally. As a result, smallholder farmers’ livelihoods and food and nutritional security can be improved.

Multipurpose trees, like the moringa (Moringa oleifera Lam.), have become extremely popular in an attempt to reduce food, nutritional, and economic instability. The significant benefits of moringa's leaves, pods, seeds, roots, and flowers are used in a wide range of commercial fields, including medicine, cosmetics, food, animal feed, water purification, and more. We applied a questionnaire-based survey to reveal the uses, problems and solutions related to the knowledge, uses and constraints of moringa in the region of Chapainawabganj and Kushtia districts in Bangladesh. Including the easiest propagation process and the lowest cultivation costs, year-round flowering, and production provide moringa with a wide window of opportunity. Besides using regular pruning of moringa branches, respondents make trees bushy to increase fruit and leaf production. Respondents from both regions opined that moringa has a good market value, increases family income, increases opportunity for fallow land utilization, enhances employment opportunities, and is known as a nutritive and multipurpose tree. We were pleased to find that moringa output regularly exceeded previous production records in Bangladesh from 2014–16 to 2020–21. Furthermore, our survey shows that a 5-year-old moringa tree provides a satisfactory yield per season with its high market price and demand. Despite the extensive use of moringa fruits and leaves by respondents, its commercial potential remains largely undeveloped and unknown to them. Constraints like limited scientific knowledge and technological infrastructure are the reasons why the elusive potential of moringa in Bangladesh persists. There is ample opportunity to enhance moringa production via effective management techniques, which will satisfy community demand and create market opportunities both locally and internationally. As a result, smallholder farmers' livelihoods and food and nutritional security can be improved. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The relevance of the study lies in the fact that at present, information flows, often based on “falsification” of data, are having an increasing influence. And statistics act as such a tool.Purpose of the study. The purpose of this paper is to study opinions and approaches to the use of statistics to conduct information wars.Materials and methods. The study examined the main directions of statistics as a tool for working with data. The most common and practically justified is the use of statistics as a tool of knowledge, management, propaganda and control. The result of interpreting statistical data primarily depends on the degree of objectivity and level of literacy of those who work with the data: both at the initial stage of the original data array, and at the stage of explaining the resulting values.Results. It was revealed that the same parameters (proportions) can be interpreted in completely different ways. Such differences arise both from the subjectivity of the perception of these data and from the degree of elaboration of the material. As a result, a field for discrepancies and discussion arises.Conclusion. Statistics have already become an integral component of wars of a new format, where the battle for people’s worldview becomes the basis for further presence in many spheres of life. But with competent, properly structured and timely statistical information, it is possible to suppress falsely generated data and inflict damage on the enemy that significantly exceeds direct military clashes on the battlefield.

The research aims to investigate the factors affecting the financial reporting quality (FRQ) of Vietnam's commercial banks. These factors include board size, board independence, bank size, operating time, and the bank's profit. The data for this study were collected from financial reports and annual reports of Vietnamese joint-stock commercial banks for the period 2019-2022. The author made a comparison of 3 models-Pooled Ordinary Least Square (Pooled OLS), Rem Effects Model (REM), and Fixed Effects Model (FEM) to select the best model. The results indicated that FEM was the most appropriate model. However, the model appeared heteroscedastic, so Feasible Generalized Least Squares (FGLS) was applied to test these hypotheses. FRQ was measured by qualitative characteristics approach, which was clarified by the International Financial Reporting Standard (IFRS) Framework. The research results found two factors significantly influencing the FRQ in Vietnam Joint Stock Commercial Banks. They were bank size and operating time. However, the remaining factors, such as board size, board independence, and bank's profit, did not affect the FRQ in Vietnam Joint Stock Commercial Banks. Our findings have some implications for relevant stakeholders, such as regulators, joint stock commercial banks, shareholders, etc., in making effective economic decisions. [ABSTRACT FROM AUTHOR]

A characteristic feature of modern electrotechnical complexes and systems characterized by a large functional diversity is a wide quantitative range of different types of cable products related to their interface devices. The reliability of cables has a direct impact on the quality of functioning of electrical products, the safety of their operation during technical use and maintenance, and in some cases during repairs. It is obvious that increased climatic, mechanical, chemical and other loads worsen the quality characteristics of cables, causing increased scientific and practical interest in the trends of their changes, which have a direct impact on the deadlines for the normal operation of cable products. In such typical operating conditions, marine electrical equipment, in particular, including a large number of its cables, functions, since many vessels can be in various, significantly different climatic conditions at relatively short intervals of operation. The deterioration of the quality characteristics of marine cable products is also influenced by significantly varying mechanical loads, mainly caused by vibration of electrical equipment during operation of the main engines. The projected increase in the degree of electrification of ships, as well as electrical complexes and systems of many other branches of economic and household activity, increases the relevance of the research topic. Based on in-depth data collection and qualitative analysis, studies of the technical condition of shipboard cable products based on the principles of modern statistics have been carried out, the results of which should be used as initial data when building effective models for diagnosing the quality of cable products and predicting its residual service life, preventing premature cable replacement. [ABSTRACT FROM AUTHOR]

Copyright of Al Bashaer Economic Journal is the property of Al Bashaer Economic Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The increase in the production and consumption of grapes in the world has increased the need for research in the field of creating conditions for further preservation of this fruit, and the lack of sensors that can provide accurate information from the production and storage process to control systems for decision -making is obvious and evident. Therefore, this study aimed to determine some characteristics of grape fruit (taste index, pH, firmness, ion leakage, ∆E, number of mold and general acceptance) stored in cold storage in the range of storage time from 0 to 60 days was measured and according to the importance Achieving these characteristics during fruit storage, a model using fuzzy logic was created as an expert system with accuracy (with a correlation coefficient greater than 0.96) and very high speed capable of predicting and determining these product characteristics only by using It was time to save it. This system was able to obtain the value of each of these studied characteristics at any desired storage time in the range of 0 to 60 days with very high accuracy and in a fraction of a second. On the other hand, it was found that with increasing storage time, the amount of taste index, pH, number of molds, ∆E and ionic leakage of the samples increased, but the degree of hardness and overall acceptance decreased . [ABSTRACT FROM AUTHOR]

Background: Today, research into the use of emulsions in the structure of gluten-free products has been extended to improve their quality characteristics. Aims: The purpose of this research was to use Pickering emulsion (PE) stabilized by soy protein nanoparticles and xanthan gum in gluten-free cake dough based on rice flour and to monitor its quality indicators during shelf life. Methods: In this study, Pickering emulsion was prepared from soy protein nanoparticles and 0.1% (weight/volume) xanthan solution. Next, the intrinsic properties of the emulsion such as particle size distribution, determination of zeta potential and creaming index were discussed. Finally, the qualitative and viscoelastic properties of the gluten-free cake containing emulsion were investigated in comparison with the control sample during shelf-life. Results: The results showed that the presence of SPNs (soy protein nanoparticles) together with xanthan provided stability, proper dispersion, particle homogeneity and determined the electrical state of the particle surface in PE. The ability of the emulsion to resist changes during three weeks showed insignificant phase separation and also with an emulsion activity of 78%. In addition, the presence of PE in the formulation of gluten-free cake dough improved the viscoelastic properties and the quality of the final product during the shelf-life of one week. Conclusion: The presence of PE in the formulation of gluten-free cake dough, by creating a coherent and integrated structure, resulted in a relative decrease in volume and porosity compared to the control sample. While retaining more moisture during storage, much better viscoelastic and color properties were observed compared to the control sample. [ABSTRACT FROM AUTHOR]

Theoretical background: Financial statements, due to their verifiability, retain their importance as a fundamental accounting tool trusted by stakeholders. At the same time, the transition to a socio-economic development paradigm has dictated a demand for adhering to requirements which make the information useful for taking informed decisions, primarily those concerning responsible investing. In this regard, the challenge of measuring the usefulness of information requires an in-depth study. Purpose of the article: Consequently, the aim of this work is to develop a model for measuring the practicality of financial reporting based on the interpretation of qualitative characteristics and to substantiate the effectiveness of its application by any accounting system. Research methods: To achieve the objective, a research methodology has been developed, based on the methods of analysis, mathematical, and algorithmic modeling. The analysis method was employed to interpret the concept of qualitative characteristics of information, establishing a correlation between the information theory and the accounting methodology. The modeling method contributed to the development of a three-stage algorithm for choosing one of two modifications within the framework of the qualitative characteristics of information concept and the mechanism for measuring numerical values of information utility for different accounting models – European and Anglo-Saxon. Main findings: An algorithm has been developed for applying the criteria of the qualitative characteristics concept to choose one of its two modifications. The innovation of the study lies in the development of a stepby-step mechanism for determining the numerical value of information usefulness for various accounting systems. Information entropy coefficients have been established, and axiomatic boundaries of the values of the usefulness of financial reporting information have been calculated for different accounting models. The developed model for measuring the usefulness of financial reporting information has been adapted for international accounting systems and underscores the necessity of a creative approach when applying the qualitative characteristics concept to accounting systems situated between IFRS and the EU Directive. [ABSTRACT FROM AUTHOR]

Copyright of Adab Al-Kufa is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of this article is to review applications of modified atmosphere packaging (MAP) in poultry meat. As well as, its effects on the qualitative characteristics and shelf-life stability. Packaging is a harmonized rule of preparing the product for transportation, dissemination, retail, and end-use to ensure safe delivery. MAP is modern packaging that includes air removal (78% N2, 21% O2, and 3% CO2 gas) from inside the casings and replacing them with a single gas or a mixture of gases. The atmosphere with a high concentration of O2 by 80 % leads to off-oxygenating the dye and keeps it from deteriorating on the surface of the meat. O2 causes oxidation of fat and protein, and decreases the quality of meat. The CO2 gas concentration and the casings composition significantly affect the change in the meat pH value. The decrease in oxygen in the packaging alters the meat colour from red to purple to convert the Oxymyoglobin to Deoxymyoglobin. Moreover, the consumer rejects this type of meat with a myoglobin tint. The colour stability using MAP has improved, and the Metmyoglobin configuration rate has decreased. MAP gave less moisture loss. The total and psychrophile bacterial populations in the poultry meat treated with MAP decreased and increased with the progress of storage periods. The TBA value, the peroxide value, and the fatty acid percentage decreased by using the MAP. MAP can be a part of Hurdle's technique to prolong the chicken meat shelf life.

The relevance of the study lies in the fact that only with a competent comprehensive assessment of quantitative parameters, their qualitative interpretation is possible. Statistics acts as such a tool.The purpose of the study. The purpose of this paper is to study opinions and approaches in the use of statistics as a tool for assessing phenomena and processes.Materials and methods. In the course of the study, the main directions of statistics as a tool for working with data were studied. The most common and practically justified is the use of statistics as a tool of cognition, management, propaganda and control. The result of the interpretation of statistical data primarily depends on the degree of objectivity and the level of literacy of those who work with the data: both at the initial stage of the formation of the initial data set, and at the stage of explaining the resulting values.Results. It is revealed that the same parameters (proportions) can be interpreted in completely different ways. Such differences are formed both from the subjectivity of the perception of these data, and from the degree of study of the material. As a result, there is a field for discrepancies and discussion.Conclusion. In order to obtain a qualitative analysis and interpretation of phenomena and processes, serious knowledge is needed, backed up by a substantial study of the subject area – only in this case statistical data can become a “mirror” reflecting the realities.

The aim of this article is to review applications of modified atmosphere packaging (MAP) in poultry meat. As well as, its effects on the qualitative characteristics and shelf-life stability. Packaging is a harmonized rule of preparing the product for transportation, dissemination, retail, and end-use to ensure safe delivery. MAP is modern packaging that includes air removal (78% N2, 21% O2, and 3% CO2 gas) from inside the casings and replacing them with a single gas or a mixture of gases. The atmosphere with a high concentration of O2 by 80 % leads to off-oxygenating the dye and keeps it from deteriorating on the surface of the meat. O2 causes oxidation of fat and protein, and decreases the quality of meat. The CO2 gas concentration and the casings composition significantly affect the change in the meat pH value. The decrease in oxygen in the packaging alters the meat colour from red to purple to convert the Oxymyoglobin to Deoxymyoglobin. Moreover, the consumer rejects this type of meat with a myoglobin tint. The colour stability using MAP has improved, and the Metmyoglobin configuration rate has decreased. MAP gave less moisture loss. The total and psychrophile bacterial populations in the poultry meat treated with MAP decreased and increased with the progress of storage periods. The TBA value, the peroxide value, and the fatty acid percentage decreased by using the MAP. MAP can be a part of Hurdle's technique to prolong the chicken meat shelf life. [ABSTRACT FROM AUTHOR]

The objective of this work was to characterize the phenotypic profile, through morphological and phaneroptic characters of the remnant of the Nordestina horse in the state of Paraíba, and to help in the process of updating the racial pattern with the Brazilian Association of Nordestina Horse Breeders (ABCCN). 200 animals were used at random, from 3 years of age (25 males, 69 castrated males and 106 females). The evaluation was done visually and the information was recorded in a notebook. Qualitative characteristics were evaluated, such as coat color, head and bevel profile, neck shape, croup inclination, tail insertion, chest width, eye shape, color and size of hooves. Thus, each character received a sequence of numbers, corresponding to each phenotypic class. In the distribution of the coat there is a diversity in the types of coats found, highlighting the gray (35.95%), chestnut (34.24%), followed by the sorrel (14.87%), were found coats bay, black and tobiana. The chamfer profile most frequently is the straight type 73.58%; 56.00% and 79.71% females, intact and castrated males, respectively, followed by the subconvex. The conformation of the croup showed a higher frequency of the slightly inclined type, and a lower frequency of the horizontal type. The evaluated animals have, in general, predominantly brown and gray fur, rectilinear and subconvex chamfer, pyramidal neck, small, dark or black hooves, slightly sloping rump and low insertion tail. [ABSTRACT FROM AUTHOR]

Consuming nuts in their raw form becomes a significant concern due to the presence of microbial contamination. The efficacy of low-temperature plasma (LTP) for inactivating fungi on nuts is already known. However, it is also necessary to examine the impact of this technique on physiochemical parameters to demonstrate the safety of LTP, especially when considering its practical application. The aim of the study is the investigation of the effect of LTP on physiochemical parameters, and the possible impact on the ageing of selected nut samples. LTP was generated in ambient air using diffuse coplanar surface barrier discharge (DCSBD). Based on FTIR analysis, no significant changes were detected on the surface of peanuts. In hazelnuts, moderate changes were recorded mainly in regions belonging to lipids. Changes inside the samples were not detected. A slight increase of polyphenol, flavonoid content and antioxidant activity was observed. [ABSTRACT FROM AUTHOR]

This document is a compilation of research articles and journals that discuss the role of forensic accounting in improving financial reporting systems and detecting and preventing fraud in Nigeria. The articles highlight the positive impact of forensic accounting on the qualitative characteristics of financial reporting systems and emphasize the importance of adhering to quality standards in financial statement preparation. They also discuss the challenges and prospects of forensic accounting in Nigeria and its potential for addressing economic inefficiency and resource mismanagement. Overall, the articles provide valuable insights into the field of forensic accounting and its role in enhancing the credibility of financial reporting. [Extracted from the article]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The breeding material comprising 17 Iraqi wheat cultivars belongs to three different types, i.e., a) salinity-tolerant cultivars (Dajla, Furat, 1H, 2H, 2N, 3H, 3N, and 7H), b) drought-tolerant cultivars (Sham-6 and Orok), and c) local cultivars (Iraq, Iba99, Iba95, Abu Ghraib-3, Adnanin, Tamoze, and Alrashid) underwent qualitative characteristics and genomic analysis studies in 2021-2022, at the Biotechnology Research Center, Al-Nahrain University, Baghdad, Iraq. Measuring the percentage of protein, wet and dry gluten, and molecular fingerprinting used the randomly amplified polymorphic of DNA (RAPD) technique with six primers, with traits estimation using a dendrogram. The highest percentage of protein (24.5%), wet (52.7%), and dry gluten (27.3%) emerged from the wheat genotype Dajla. However, the recorded lowest percentages of wet (32.52%) and dry gluten (7.62%) appeared in wheat genotype Iba99. The cultivars Aadnania, Abu Ghraib-3, and Tamoze gave the lowest protein content of 9.45, 10.34, and 10.54, respectively. The cluster analysis divided 17 wheat genotypes into two large cluster groups. Amplification of all 365 loci used six primers. Fragments" size ranged from 100 bp to 2000 kb. The highest number of bands (73) was amplified with primer Pr-5, while the lowest number (48) was with primer Pr-1. [ABSTRACT FROM AUTHOR]

It is well known that balanced and optimal mineral fertilization (i.e., nitrogen, phosphorus, and potassium) can increase yield and improve wheat quality. However, there is little scientific knowledge on the specific effect of potassium (K) fertilization on the morphological and qualitative characteristics of rainfed durum wheat under Mediterranean conditions, especially in the context of Algerian agriculture. Therefore, the main objective of this study is to provide crucial information on this important type of durum wheat mineral nutrition for farmers and researchers working in similar areas. The field study was conducted in the Northern Algerian region of Mitidja during the 2020/2021 and 2021/2022 growing seasons. The effect of K fertilization was evaluated within five contrasted rates of K: 0 kg k2O ha−1, 100 kg k2O ha−1, 200 kg k2O ha−1, 300 kg k2O ha−1, and 400 kg k2O ha−1, which were applied on one of the most commonly cultivated cultivars of durum wheat (Simeto). Results showed that increasing potassium levels had a positive and significant impact only on grain yield, spike length, spike neck, and dry matter. Hence, the highest grain yield of durum wheat (2.58 t ha−1) was demonstrated under low K application (100 kg k2O ha−1). This rate leads to an increase in grain yield by more than 0.6 t ha−1, as compared to the unfertilized control. Moreover, the thousand-grain weight of durum wheat was significantly increased by 4.11 g and 1.96 g, respectively, under low and moderate (200 kg k2O ha−1) K-fertilization, as compared to the control. In terms of grain yield quality, low K application provides an increase of 1.21% in protein content as compared to that measured under the control treatment. The major finding confirmed that both growth and yield indicators of durum wheat were globally optimized under low K application. Based on grain yield and evaluated agronomic traits, this research revealed that an applied K rate of 100 kg k2O ha−1 is recommended as the most effective dose to maximize durum wheat yield and quality under Algerian sub-humid conditions. [ABSTRACT FROM AUTHOR]

This study aimed to investigated the morphometric characteristics of Pote goats, a local Indonesian goat breed found in Bangkalan Regency, East Java Province. A total of 139 respondents participated in the study, providing 622 female and male Pote goats aged over three months as research materials. This study employed a descriptive research method, including surveys and interviews, to retrieve data using purposive sampling technique. Quantitative data, such as body weight and body size, were analyzed descriptively using the average and standard deviation. Qualitative data, including body color, facial shape/profile, horns, beard, papillae, rewos fur, and udder shape, were analyzed using phenotypic frequency. The findings of this study revealed that Pote goats in Bangkalan are a small type of local Indonesian goat based on the body weight of an adult female and a large type based on shoulder height. Body weight and body size were found to increase with age. Furthermore, the dominant qualitative characteristics of Pote goats in Bangkalan include white color on the body, convex facial profile, drooping and widened ears with relatively short size, straight right and left horns, mane ruff, no papillae, and jug-shaped udder.

This study was conducted to investigate the effects of processing aids and techniques such as talcum powder (2% w/w), calcium carbonate (2% w/w), warm water dipping (45 °C), combined treatment (warm water dipping+2% calcium carbonate) and control (without adding processing aid) on extractability and quality of ‘Tarom 7’ olive oil as randomized complete block design with three replicates. The results showed that there were no significant differences in the carotenoid content, K232, fatty acid profile or the Cox’s value in the oil obtained from untreated and treated fruits with processing aids. The highest chlorophyll content (0.84 mg/kg), total phenolic content (236.94 mg/kg), paste extractability (8.5%) and the lowest peroxide values (0.32 meqO2/kg), K270 (0.38) were obtained from the oil extracted with 2% talc powder. According to the results, it can be suggested that the 2% talc powder treatment could have a positive effect on olive oil quality and paste extractability.

This study was conducted to investigate the effects of processing aids and techniques such as talcum powder (2% w/w), calcium carbonate (2% w/w), warm water dipping (45 °C), combined treatment (warm water dipping+2% calcium carbonate) and control (without adding processing aid) on extractability and quality of 'Tarom 7' olive oil as randomized complete block design with three rep- licates. The results showed that there were no significant differences in the carotenoid content, K232, fatty acid profile or the Cox's value in the oil obtained from untreated and treated fruits with processing aids. The highest chlorophyll content (0.84 mg/kg), total phenolic content (236.94 mg/kg), paste extractability (8.5%) and the lowest peroxide values (0.32 meqO2/kg), K270 (0.38) were obtained from the oil extracted with 2% talc powder. According to the results, it can be suggested that the 2% talc powder treatment could have a positive effect on olive oil quality and paste extractability. [ABSTRACT FROM AUTHOR]

One way to increase the quality and quantity of pistachios is increasing in its accuracy in processing stage. After separating the pistachio in floating tank, they enter inpre-dryer. The aim of this study was to assess two common pistachio pre-dryers (wheelchair and stacking), respectively. For this purpose, samples of Kalleh-Ghoochifresh pistachio were harvested from orchards of Rafsanjan city, peeled and processed in two pre-dryers. Sampling was performed before and after pre-dryers. During the storage period, sensory evaluation tests and qualitative characteristics of the samples were performed. Oil was extracted by cold press. Based on the results, the peroxide value of pistachio samples in two pre dryer units (less than 1Oxygenmilliequivalent/kilogram) was in acceptable range. The peroxide value, conjugated dieneand conjugatedtriene of pre-dried samples increased during storage, and a significant difference was observed at 5% level. Sensory evaluation results on the factors including flavor, smell, color and appearance, showed that these factors were better in wheelchair pre-dryer compared to stacking pre-dryer. Manufacturers are increasingly in need of a moresophisticated system of processing and, based on the need for a wheelchair predryerwith more privileges than the stacking pre-dryer, enter the market. [ABSTRACT FROM AUTHOR]

The use of chemical pesticides can have many detrimental side effects, including environmental pollution, and be a threat to human health. Carbon dioxide (CO2) treatment, a relatively new method for storage pest management, can replace harmful chemicals. Dates, an important food worldwide, contains many minerals, fiber, and a variety of vitamins and are an important dried fruit export from Iran annually. Thus, control of the pests of dried dates by using eco-friendly agents that do not affect quality features are critical. In this study, larval mortality of the Indian meal moth (Plodia interpunctella (Hübner)) and the greater wax moth (Galleria mellonella (L.)), two key pests of stored products, especially dried dates, was studied after exposure to different CO2 pressures within 24 h. Mortality percentages of the third-instar larvae of both pests were increased with an increase in CO2 pressure. Sensory tests on the qualitative characteristics of the dates revealed that CO2 pressures did not affect their aroma, color, sweetness, sourness, crispness, firmness, and overall acceptance. The highest tested pressure (33.4 mol%) of CO2 also had no significant effects on the chemical properties of the date samples, including moisture content, pH, acidity, Brix value, reducing sugar, and total sugar. We conclude that atmospheric CO2 gas can provide a cost-effective and environmentally friendly method for controlling the insect pests of dried dates in addition to preserving their sensory and quality properties. [ABSTRACT FROM AUTHOR]

The auditor should use qualitative characteristics, which describe the essence of misstatement, while assessing identified misstatements. Final decision depends on the professional judgment made by the auditor, however, auditors may make erroneous decisions or be biased. Previous theoretical research highlighted problems with the application of qualitative characteristics. However, factual audit data is confidential and usually not available for researchers to examine, therefore previous research mostly relied on surveys or experiments and there is little evidence on how auditors behave during real audits (rather than simulations). One audit company agreed to provide us with factual data for this research. The aim of the research is to examine the application of primary qualitative characteristics based on factual audit data. During the research, the audits performed in one Lithuanian audit company for the financial years 2019–2020 were examined as well as summarized official (publicly available) data about audit companies in Lithuania and audits performed by them for 2018–2020 financial years were examined. Firstly, most important primary qualitative characteristics, as well as secondary commonly used characteristics, were singled out. Our further investigation, based on received 2019–2020 factual audit data revealed that some auditors still do not apply primary qualitative characteristics in all cases. Even though we investigated one company and we cannot directly extrapolate results for the whole audit market, but our results are in line with the official and publicly available information about audit companies in Lithuania. Thus, we conclude that our results partly reflect truthful view of factual behavior of audit companies in Lithuania. These results also confirm theoretical research that qualitative characteristics are not sufficiently appreciated.

Today, accounting information systems play an important role in recording and providing information for appropriate decisions. The information resulting from these systems will be the basis for setting and preparing the financial statements of companies. The main purpose of this study is to investigate the effect of using accounting software packages and accounting information systems on the audited financial statements of companies listed on the Tehran Stock Exchange. In the present study, we studied this issue by distributing questionnaires among auditors and university faculty members. The results show that accounting information systems and software packages have a significant effect on qualitative characteristics such as relevance and comparability in audited financial statements, but this effect on the reliability characteristics in the case of Audited finances are not significant. In this regard, managers of companies, especially public traded companies whose financial statements are exposed to the public and are the basis of investment decisions of many people, should take the most care and planning to select the appropriate software packages suitable for their companies.

In this paper, it was aimed to investigate physicochemical and sensorial characteristics of cocoa sponge cake containing xanthan gum during maintenance interval. To reduce the stiffness of the texture, preserve moisture content and suitable sensorial properties during the shelf-life of these types of products using gums can be necessary. The treatments were included 0, 0.1, 0.2 and 0.3% xanthan gum. Moisture, ash, protein, volume values, texture and sensory evaluation of cake were evaluated and for investigating shelf-life, cakes were stored up to 30 days. It demonstrates xanthan gum improves the characteristics of the cake during storage. Using 0.2% of xanthan gum increased volume value (126 ml/g at first day). Moreover, a decreasing trend was observed up to 0.2% gum in hardness, cohesiveness, springiness, gumminess and chewiness of cake. In terms of sensory evaluation, no significant difference was observed between most of the treatment factors (only the aroma of control was significantly different from the treatments). So using xanthan gum in the cake formulation has economical positive aspect and affects quality of final product and its nutritional properties.

The issue of the financial reporting quality has aroused the interest of several researchers whose views converge on the idea that it can be influenced both by factors related to the internal environment of the company, the corporate governance system, the activity of auditors and not only, and also by macroeconomic factors, such as the legal and political system of a country or community or certain accounting/ tax policies. The objective of the research is to highlight, starting from a model validated by Iatridis (2011) for companies in the United Kingdom, the way in which microeconomic factors influence the financial reporting quality of Romanian companies listed on the Bucharest Stock Exchange. The analysis is carried out for the 2013-2019 period. The results indicate that the companies that produce high quality financial reports are large and generally have a high operating cash flow rate, relatively low provisions and disclose more information. Also, these companies are audited predominantly by auditors who are not part of the BIG 4 group.

It is well known that balanced and optimal mineral fertilization (i.e., nitrogen, phosphorus, and potassium) can increase yield and improve wheat quality. However, there is little scientific knowledge on the specific effect of potassium (K) fertilization on the morphological and qualitative characteristics of rainfed durum wheat under Mediterranean conditions, especially in the context of Algerian agriculture. Therefore, the main objective of this study is to provide crucial information on this important type of durum wheat mineral nutrition for farmers and researchers working in similar areas. The field study was conducted in the Northern Algerian region of Mitidja during the 2020/2021 and 2021/2022 growing seasons. The effect of K fertilization was evaluated within five contrasted rates of K: 0 kg k2O ha−1, 100 kg k2O ha−1, 200 kg k2O ha−1, 300 kg k2O ha−1, and 400 kg k2O ha−1, which were applied on one of the most commonly cultivated cultivars of durum wheat (Simeto). Results showed that increasing potassium levels had a positive and significant impact only on grain yield, spike length, spike neck, and dry matter. Hence, the highest grain yield of durum wheat (2.58 t ha−1) was demonstrated under low K application (100 kg k2O ha−1). This rate leads to an increase in grain yield by more than 0.6 t ha−1, as compared to the unfertilized control. Moreover, the thousand-grain weight of durum wheat was significantly increased by 4.11 g and 1.96 g, respectively, under low and moderate (200 kg k2O ha−1) K-fertilization, as compared to the control. In terms of grain yield quality, low K application provides an increase of 1.21% in protein content as compared to that measured under the control treatment. The major finding confirmed that both growth and yield indicators of durum wheat were globally optimized under low K application. Based on grain yield and evaluated agronomic traits, this research revealed that an applied K rate of 100 kg k2O ha−1 is recommended as the most effective dose to maximize durum wheat yield and quality under Algerian sub-humid conditions.

The auditor should use qualitative characteristics, which describe the essence of misstatement, while assessing identified misstatements. Final decision depends on the professional judgment made by the auditor, however, auditors may make erroneous decisions or be biased. Previous theoretical research highlighted problems with the application of qualitative characteristics. However, factual audit data is confidential and usually not available for researchers to examine, therefore previous research mostly relied on surveys or experiments and there is little evidence on how auditors behave during real audits (rather than simulations). One audit company agreed to provide us with factual data for this research. The aim of the research is to examine the application of primary qualitative characteristics based on factual audit data. During the research, the audits performed in one Lithuanian audit company for the financial years 2019--2020 were examined as well as summarized official (publicly available) data about audit companies in Lithuania and audits performed by them for 2018--2020 financial years were examined. Firstly, most important primary qualitative characteristics, as well as secondary commonly used characteristics, were singled out. Our further investigation, based on received 2019--2020 factual audit data revealed that some auditors still do not apply primary qualitative characteristics in all cases. Even though we investigated one company and we cannot directly extrapolate results for the whole audit market, but our results are in line with the official and publicly available information about audit companies in Lithuania. Thus, we conclude that our results partly reflect truthful view of factual behavior of audit companies in Lithuania. These results also confirm theoretical research that qualitative characteristics are not sufficiently appreciated. [ABSTRACT FROM AUTHOR]

The use of natural ingredients such as edible coatings is considered as an environmental friendly way to control post -harvest fruit rot as well as delay fruit senescence. The aim of this study was to investigate the effects of edible coatings for controlling fruit rot caused by Penicillium digitatum and some qualitative characteristics of Mexican lime during storage. Mexican limes were inoculated with fungi suspension and were immersed in carboxymethyl cellulose (CMC), hydroxylpropyl methylcellulose (HPMC) and sodium alginate (ALG) coatings at four concentrations of 0 (control), 0.5, 1 and 1.5%. Then, Mexican lime fruit were stored at temperature of 8 ° C and relative humidity of 90 -95% for 21 days. The results showed that edible coatings showed significant effects on fruit rot, weight loss, percentage of soluble solids, titratable acid, L *, a *, phenolic content and total antioxidant activity. Among the edible coatings, CMC at 1.5% reduced the fruit rot caused by green mold (77%) and reduced the weight loss (80%), TSS (5%) and increased the titratable acidity (33%) and total antioxidant activity (10%) compared to the control after 21 days of storage. Therefore, the use of edible coatings, especially 1.5% CMC, can maintain qualitative characteristics of Mexican lime and reduce the rot. Therefore, it can be used as an environmental friendly method to maintain fruit quality and reduce post -harvest waste. [ABSTRACT FROM AUTHOR]

The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research method driven by a survey questionnaire is used to examine the proposed hypotheses and attain the designed objectives. The analysed data provide a theoretical conceptualisation and practical validation for the integration of the moderator in the relationship between creative accounting determinants and financial reporting quality in banks, with significant advantages. Furthermore, the present research findings show that the degree of impact for creative accounting determinants is linked to the aspects of transparency and disclosure. Lastly, the results present concurrent evidence of the flexibility of creative accounting determinants with implications for transparency and disclosure and financial reporting quality. [ABSTRACT FROM AUTHOR]

The goal of this study was to assess the qualitative and sensorial characteristics of beef and pork sundried meat (SDM) with different salt (NaCl) levels (6%, 8% and 10%) and curing times (30 and 40 h). Samples from the beef strip loin (Gluteus medius) and pork loin (Longissimus thoracic) were cut to a thickness of 5 cm. Three levels of salt were applied, and the meat was allowed to cure for either 30 or 40 hours with three replications per treatment. The pH, shear force (SF), luminosity (L*), tonality (TON), saturation, loss of water by cooking (LWC), moisture, crude protein (CP), sensory attributes, and consumers' intention to buy were analysed. Beef and pork produced differences in L*, saturation, TON, and CP, appearance, and colour of the sun-dried product. The SDM cured for 30 hours was higher in moisture, LWC and L* (P =0.023), and had greater CP content than that cured for 40 hours. The appearance and salinity of the product were affected by the level of salt that was used in making it. In conclusion, various NaCl levels did not influence the physical-chemical and qualitative characteristics of the SDM, but these characteristics were influenced by the curing and meat type. In addition, the meat type and the salt level affected some aspects of the sensory evaluation. [ABSTRACT FROM AUTHOR]

The actuality of the topic results from the importance of internal audit for owners, potential investors and creditors, as well as from the significance of internal audit as a basic element in corporate governance. At the present moment, there are no studies on the current situation and the role of internal audit in the country’s corporate sector. Therefore, the author intended to perform the analysis of the internal audit subdivisions activity in the nominated sector. For this, the relevant research directions have been established, the purpose of which is to study the qualitative characteristics of the internal audit subdivisions. The author has conducted a qualitative study, through a semi-structured interview, and the information analyzed represents the October-December 2019 period. The main results of the study show that the basic functional tasks of an internal audit are the classic tasks, such as safety assessment and the effectiveness of internal control; monitoring the process of liquidating the weaknesses of the internal control system; developing recommendations for improving the internal control system. Failure to comply with the provisions of ISPPIA has been observed. The factors that most influence the activity of the internal audit subdivisions are their insufficient provision with employees and the duration of obtaining the necessary information. It was discovered that independent external evaluations are not performed and planned in the analyzed economic entities, which proves the non-compliance with ISPPIA, due to the lack of need for such an evaluation and the relatively short period of activity of internal audit subdivisions.

This research is aimed at assessing the conceptual linkages between the qualitative characteristics of useful financial information defined by the International Accounting Standards Board (IASB) and ethical behavior within informal institutions. Derrida’s deconstruction theory was employed to carry out a diagnostic content analysis of the chapter two of the IASB’s 2018 financial reporting conceptual framework. The findings arising from the study reveal salient conceptual linkages between the fundamental (primary) and enhancing (secondary) qualitative characteristics and biblical ethical constructs, such as objectivity, equity/fairness, accuracy, neutrality, humility, trust, honesty, responsibility, open accountability, public trust, discipline and diligence. Consequently, the study recommends the inclusion and teaching of these ethical constructs in the curricula of tertiary and professional accountancy programs so as to churn out intellectually sound and morally balanced accounting professionals, who will prepare and present decision-useful financial statements with a high sense of moral and ethical responsibility.

ABSTRACT: The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research method driven by a survey questionnaire is used to examine the proposed hypotheses and attain the designed objectives. The analysed data provide a theoretical conceptualisation and practical validation for the integration of the moderator in the relationship between creative accounting determinants and financial reporting quality in banks, with significant advantages. Furthermore, the present research findings show that the degree of impact for creative accounting determinants is linked to the aspects of transparency and disclosure. Lastly, the results present concurrent evidence of the flexibility of creative accounting determinants with implications for transparency and disclosure and financial reporting quality.

Plant breeding programs in assembling high yielding varieties of melon need to know the qualitative and quantitative characters. The superior melon plants that people are interested in are fresh fruit, sweet taste, thick and durable fruit flesh. The study was to obtain character nine of strains melon, clustering analysis, determine the estimated value of genetic diversity and determine potential melon strains for future breeding programs. The research method was a field experiment in a Completely Randomized Block Design with a single factor and three replications. The treatments used were 9 strains of melons DS-1-2-10-21-11, DS-1-2-10-21-22, DS-1-2-10-21-31, DNG-1-47-13, DNG-1-47-22, DNG-1-47-31, DNG-1-47-32, APL-11 and APL-12. The data were analyzed using Analysis of variance followed by Duncan’s Multiple Range Test (DMRT) with a level 5%. Estimation of genetic diversity is done by calculating the coefficient of diversity and heritability values in a broad sense. Clustering was analyzed using the Agglomerative Hierarchical Clustering Method. The coefficient of similarity between strains was measured using the Euclidian Distance measurement transformation matrix. The character of the melon strains 1-2-10-21-31 is shorter, the stem diameter is large, the female flowering ages faster, the fruit diameter is large and the fruit flesh is thick. There are three clusters formed based on parameters. Variable plant height at 2 wap has a wide range of genetic diversity coefficients. A potential strains for further breeding programs is DS-1-2-10-21-31.