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The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

Sex and age estimation is important, particularly when information about the deceased is unavailable. There are limited radiological studies investigating side, sex and age differences in normal ankle morphometric parameters. The authors’ goal was to evaluate different ankle joint morphometric measurements and document variations among Egyptians.

A prospective study was conducted throughout 23 months on 203 (100 males and 103 females) adult Egyptians, aged between 20-69 years old, who were referred for a plain x-ray of bilateral normal ankle joints.

Ankle parameters showed no statistical difference between both sides, except for tarsal width (TaW) which was significantly higher on right than left side (26.92 ± 2.66 vs 26.18 ± 2.65 mm). Males showed significantly higher morphometric values except for anteroposterior gap (APG) and talus height (TaH) which were significantly higher in females (2.29 ± 0.80 vs 1.80 ± 0.61 mm and 13.01 ± 1.68 vs 11.87 ± 1.91 mm, respectively). There was significant increase in tibial arc length, APG, distance of level of MTiTh from anterior limit of mortise, distance of level of MTiTh from vertex of mortise, sagittal distance between tibial and talar vertices and sagittal radius of trochlea tali arc in old age group compared to young one. A significant decrease in tibial width, malleolar width, TaW and TaH was noted in old age group compared to young one.

Ankle joints of both sides are mostly symmetrical; however, there are significant differences in most morphometric values due to sex and age factors. These findings may be essential during side, sex and age determination.

The purpose of this paper is to examine the critical success factors of total quality management (TQM) implementation in the United Arab Emirates (UAE) banking sector.

Empirical case studies were collected from 250 banks in UAE that have embarked on TQM successfully.

Sixteen factors were found to be critical to TQM implementation success. The factors are top management support, strategy, continuous improvement, benchmarking, customer focus, quality department, quality system, human resource management, recognition and reward, problem analysis, quality service technologies, service design, employees, services capes, service culture and social responsibility.

The paper provides a framework for future research to explore organisational excellence in making TQM happen successfully.

This research contributes to studies of TQM and service quality in the banking sector context by considering soft issues in its implementation.

The purpose of this paper is to underpin the critical importance of the customer value concept in the airline industry, particularly in the Middle Eastern region with its current tourism boom. This value is the difference between the perceived benefits delivered to customers and the perceived sacrifices from an airline company.

A literature‐based study that employs available secondary sources on the topic examines the importance of integrating business activities to create value synergy that leads to satisfaction. Strategic management involves different levels of functionalities such as strategic plans, strategy deployment, operational execution, measurements, and adjustments.

The study indicates that the business strategic plan is the essential part of the value proposition and there are four main business functionalities: strategic planning, strategic deployment, operational execution and measurement, and adjustment.

This paper presents a focused literature study and does not contain the first‐hand empirical analysis for an individual airline. It does, however, provide the basis for future research.

This paper will be useful information for airlines industry managers and researchers seeking to gain further understanding of the different issues related to the customer value concept.

There are two main objectives of this exploratory research paper; first is to identify and understand from a management point of view the key success factors in implementing an effective staff suggestion scheme in an organization based in UAE. The second objective is to develop and recommend a model which can bridge the gap between staff suggestion scheme theories and evidence‐based practices.

A literature‐based study that examine the theories related to staff motivation, rewards and recognition, top management involvement, and communication. A qualitative, exploratory research was then conducted using in‐depth and semi‐structured interviews with two leading organizations and five key informants in the field of staff involvement.

The study indicates that many factors have been considered in establishing the staff suggestion schemes by both organizations, issues pertaining to the increasing participation and suggestions implementation were detected. The research has recommended action plans to enhance the performance.

This paper presents a focused literature study and does not contain the first‐hand empirical analysis for individual organizations. It does, however, provide the basis for future research.

This paper will be useful information for managers and researchers seeking to gain further understanding of the different issues related to the staff suggestion scheme.

This study aims to scrutinize the efficacy of chitosan (CT) on cardio-lipotoxic responses elicited by a high-fat diet (HF).

Thirty-six male Wistar rats were distributed across six groups (n = 6): normal diet (ND), HF, ND-5%CT, HF-1%CT, HF-3%CT and HF-5%CT, for seven weeks. Blood and cardiac tissues were processed for biochemical, immunohistochemical and histopathological analyses.

Ingestion of HF induced hyperlipidaemia and lipid accumulation, leading to increased body and heart weight by 70.5% (p < 0.0001) and 124% (p = 0.0021), respectively, compared to ND-groups. Cardiac damage markers (creatine kinase, lactate dehydrogenase and malondialdehyde) were higher in the HF-group compared to control rats. Also, atherogenic and coronary risk indices were significantly elevated by 155% (p = 0.0044) and 174% (p = 0.0008), respectively, compared to control rats. Rats fed HF had significantly reduced cardiac antioxidants (superoxide dismutase, catalase and glutathione peroxidase) and elevated expression of NF-κB-p65 and p53 (p < 0.0001) in the cardiac tissues. Histology revealed lipid inclusions in the cardiac tissues of HF-groups. CT (1%–5%) prevented hyperlipidaemia, lipid accumulation, oxidative stress and cardiac damage in HF-fed rats, while greatly improving the histology of the cardiac tissues in HF-fed rats in a dose-dependent manner.

To the best of the authors’ knowledge, this is the first report of the effects of CT against cardio-lipotoxicity elicited by HF diet ingestion. The findings suggest that CT may present a safe therapeutic alternative for managing complications arising from cardio-lipotoxicity.

The purpose of this paper is to investigate the effects of liquid carbon dioxide (LCO₂) on grinding of stainless steel.

A factorial experimental approach was used to compare the LCO₂'s performance against grinding under dry air and emulsion coolants.

The experimental results have a great use to practitioners. It was found that under special conditions, LCO₂ proves to be an alternative coolant for grinding of temperature sensitive materials. Furthermore, grinding under LCO₂ conditions produced the lowest tangential force, while the normal forces were close to the values found under emulsion fluid environment. When compared to grinding under dry conditions, LCO₂ coolant was successful in reducing the work piece temperatures. LCO₂ and emulsion conditions inhibit work hardening by reducing material deformation at the grinding zone.

The paper shows that sub‐zero temperature coolants have the ability to bring about lower grinding temperatures than what is typically achieved under conventional fluids.

This study to investigate several issues related to food choice and consumption patterns in different countries, including health-related factors; economic and availability aspects; emotional determinants; social, cultural and religious influences; marketing and advertising campaigns; and finally environmental concerns.

The present study was based on a questionnaire that was exclusively prepared for the project, and which was applied to collect data in different countries, in particular Croatia, Egypt, Italy, Greece and Portugal, which are typically associated with the Mediterranean diet (MD).

The results obtained allowed, in general, to conclude that in all five countries the motivations related to health as well as environment and politics were the more relevant to determine people’s eating habits (scores varying from 0.3 to 0.7). Women were more influenced by eating motivations than men, and people with moderate exercise were more susceptible to health and environmental motivations and less to emotional, social or marketing motivations (p < 0.001 in all cases). It was also observed that people who adopted a special diet were more prone to eating motivations and that the emotional motivations were more pronounced in people with eating disorders (p < 0.001). Finally, people without chronic diseases or allergies were even more influenced by health motivations than those who actually suffered from these health problems (p < 0.001 in both cases).

This work is important because of the multinational coverage, thus allowing to evaluate the most relevant factors that influenced the food choices of the populations around the Mediterranean Sea, sharing the common link to the MD. The study allowed concluding that, in general, the food choices were primarily determined by health factors and also by concerns related to the environment and sustainability as well as by political influences.

Sorghum is a vital cereal crop and staple food for many peoples around the globe having good nutritional and health-promoting bioactive compounds and recently received great attention as gluten-free food. However, sorghum grains contain low β-glucans contents, dietary fibre polysaccharides with great technological and disease prevention properties, and improving the concentration of these compounds in sorghum is very important. Thus, the purpose of this paper is to investigate the physicochemical and starch properties of high β-glucan sorghum inbred line (Tabat-NL) in comparison with two commercial cultivars (Wadakar and Tabat-C).

Grain samples of sorghum cultivars: white colour and low tannin cultivar (Tabat-C), red colour and high tannin sorghum, and new inbred line of white sorghum cultivar (Tabat-NL) were carefully cleaned, examined for physical properties (colour, hectolitre and 1,000 kernel weights, and endosperm texture), and ground to flour and assessed for chemical composition (moisture, protein, ash, carbohydrate, sugars, fibre and β-glucan contents). The starch was extracted and investigated for morphological characteristics and functional properties.

The results showed that Tabat-NL grains contain significantly (p=0.05) higher values of 1,000 kernel weight, hectolitre weight, total carbohydrate, amylopectin, dietary fibre and β-glucan compared to Tabat-C and Wadakar. Tabat-NL starch had greater (p=0.05) gelatinization temperature, viscosity, bulk density, and water and oil holding capacities and lower (p=0.05) acidity compared to Tabat-C and Wadakar.

The outcomes of this study demonstrated that Tabat-NL grains had an excellent marketing and milling properties, health-promoting and disease-preventing potentials, and technological features for uses in functional and speciality foods.

To the best of our understating, this is the first study on the evaluation of sorghum cultivar with high β-glucan content and could thus provide the bases for further development and application of this important food grains.