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The purpose of this study was to determine the incidence and concentrations of aflatoxin M1 (AFM1) in raw buffalo milk samples obtained from four different seasons: winter, spring, summer and autumn in Sohag City, upper Egypt, and compared the determined findings against the several regulations regarding AFM1 that have been legislated by the European Union, US Food and Drug Administration and Egyptian Regulations.

Simultaneous determination of aflatoxins in raw buffalo milk samples trailed in different seasons, in Sohag City, Egypt. The aflatoxin that has been included in this survey is AFM1. Milk samples were obtained from February to October 2021. The enzyme-linked immunosorbent assay was used as a methodology technique.

The results of AFM1 presented the highest frequency of occurrence, with a detected incidence of 85.5% in winter samples, 64.2% in spring samples, 78.5% in summer samples and 78.5% in autumn samples. The positive samples showed concentration range levels of AFM1 between 0.0 and 0.9 µg/kg (12 samples) in winter samples, 0.03 and 1.2 µg/kg in spring milk samples (9 samples), 0.06 and 0.8 µg/kg in summer milk samples (11 samples) and lasted with 0.028 and 0.9 µg/kg in autumn milk samples (11 samples). The percentage of AFM1samples exceeded the maximum residues limit of Egyptian Standard Regulation 2010/7136 last updated, 78%, 57%, 100% and 64% in the four examined seasons, respectively.

The residue levels of AFM1 obtained in the investigated samples represented a serious concern about the health risk of consumers. Milk is introduced to the diet plan all over the people units especially the offspring ones as it is a complete food that contains a lot of important nutrients. So it is worth to set a regular schedule for monitoring and inspection of dairy products for aflatoxin residues.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

A new backward punch shape was designed and used in the hydroforming process of double-layer Y-shaped tubes to achieve uniform wall thickness. This study focuses on the implementation and effectiveness of this novel punch shape.

A numerical simulation and experimental validation of the hydroforming process of double-layer Y-shaped tubes under various backward punch, replenishment ratios (left and right feed ratios) and internal pressure loading paths was performed using finite elements. During the hydroforming process, an analysis was made on the distribution of stress, strain and wall thickness in both the inner and outer layers of the Y-shaped conduit.

The novel backward punch parallel to the main tube has been found to improve the distribution of wall thickness in Y-shaped tubes. By controlling the feeding ratio and modifying the loading path of the internal pressure, it is possible to obtain the optimal forming part of the double-layer Y-shaped tube. The comparison between the simulation and experimental results of the double-layer Y-shaped tube formed under the optimal path indicates that the error is within 5% and the distribution of wall thickness is consistent.

A novel backward punch technique is employed to control the hydroforming process in a Y-shaped tube. A study on hydroforming of double-layer Y-shaped tubes with asymmetric features and challenging forming conditions is being suggested.

Understanding how attributes, consequences and values (A-C-V) influence the predisposition to purchase and buying intention of organic food consumers (OFC) is crucial for its stakeholders. This study aims to (1) investigate whether OFC perceptions of the A-C-V impact their predisposition to purchase and buying intention; (2) examine the mediating effect of predisposition to purchase on the relationship between OFC personal values and their buying intentions and (3) verify whether consumers with distinct levels of organic food-buying intention perceive differently of the A-C-V, predisposition to purchase and consumption frequency.

This quantitative study comprised 307 consumers who filled out a form about their perceptions of organic foods’ A-C-V and their consumption frequency, purchasing predisposition and buying intention. Partial least squares strutural equation modelling (PLS-SEM) tested the hypothetical model that resorted to the means-end chain (MEC) theory (Gutman, 1982). Cluster analysis based on OFC’s buying intentions compared their perceptions of the A-C-V, purchasing predisposition and consumption frequency.

The OFC’s perception of the attributes of these foods impacts the consequences of their consumption and values. Such values positively influence their purchase predisposition and buying intention. Predisposition to purchase measured the relationship between OFC values and purchase intention. Three OFC clusters were identified according to their buying intentions. Such groups perceive the A-C-V singularly and have different purchasing predispositions and consumption frequencies.

OFC values directly influence buying intentions. However, the predisposition to purchase strongly mediates the relationship between values and buying intentions, producing an indirect impact more notable than a direct one. It brings academic and managerial contributions to organic food stakeholders.

The COVID-19 crisis has sped up digital transformation and technologies by several years. Customers have dramatically shifted to online channels, and businesses have quickly responded by offering additional canals for online shopping and payment. Customers have also been exhibiting greater preferences for contactless payments, and mobile banking has therefore become a norm in both developed and developing countries. This study aims to understand the antecedents of mobile banking actual usage in an early adoption stage setting (i.e. Morocco) through a comprehensive conceptual model combining the unified theory of acceptance and use of technology, the DeLone and McLean IS success model and additional constructs extracted from extent literature. The moderating effects of age, gender and education are also examined and analyzed using multigroup analysis.

Based on data collected from 616 Moroccan users, the authors empirically tested the proposed conceptual model using structural equation modeling.

First, consumer M-banking actual usage has a significant effect on customer satisfaction and attitudinal loyalty; at the same time, attitudinal loyalty was significantly influenced by customer satisfaction. Second, while M-banking actual usage was significantly influenced by effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, service quality, trust, attitude and perceived security, the results show no significant impact of system quality and information quality. Third, the relationship between M-banking actual usage and its antecedents was significantly moderated by age, gender and education.

The findings help bank practitioners to understand the importance of meeting customers’ needs and expectations as a prerequisite in enhancing actual usage, satisfaction and attitudinal loyalty. More importantly, the authors emphasize the need for demographically oriented strategies to target different demographic segments of customers.

The study bridges a gap in M-banking literature by offering a thorough understanding of consumers’ mobile banking use during the pandemic. The findings provide evidence of the applicability of the conceptual model proposed in this research. Furthermore, the reflection of the moderating effects of gender, age and education emphasizes the mobile banking usage disparities among dissimilar demographic segments.

This study aims to further the understanding of multi-level analysis in inter-organisational relationships by investigating the interplay of governance, cooperation and coordination in inter-organisational projects (IOPs) on sub-system and project levels.

The authors use the Viable Systems Model as a framework to analyse inter-organisational project governance, cooperation and coordination by adopting a multiple-case study.

The findings illustrate how governance and coordination mechanisms exhibit a filter-down effect on lower sub-systems while cooperation influence is confined within each sub-system. While remarking the importance of specific sub-systems on the overall project performance, the interplay of governance, cooperation and coordination across sub-systems appears to be complex, with governance influencing cooperation and coordination, whereas cooperation and coordination influence each other with an incremental effect.

This study defines two propositions that explain how multiple levels of analysis (project and sub-systems) can support the governance of large inter-organisational projects. The authors elaborate theory on the interplay of inter-organisational project governance, cooperation and coordination.

This research aims to gain a holistic understanding of how video conferencing (VC) apps' media characteristics influence individuals' perceptions of VC apps and, ultimately, their use and continued use in professional settings.

A conceptual research model is developed by integrating constructs from media synchronicity theory (MST), social presence theory and the unified theory of acceptance and use of technology (UTAUT2) model, as well as ubiquity, technicality and perceived fees. Structural equation modeling (SEM) is used to empirically test the conceptual model using data collected from 252 working professionals from the European Union.

The results reveal that while performance expectancy (PE) and facilitating conditions (FC) are fundamental to VC app use, these factors alone do not explain the use and continuing use of VC apps in the professional context. Media characteristics that include synchronicity, social presence, and ubiquity are equally crucial to professionals using VC apps. It also confirms the moderating effect of convergence on the relationship between synchronicity and PE and the moderating effect of technicality and perceived fees on the relationship between ubiquity and FC.

For researchers, the study offers insights into the extent to which technological and socially derived characteristics of VC apps influence the routine tasks undertaken by professionals in virtual work settings. For practitioners, recommendations pivotal to the use of VC apps are presented to promote higher acceptance and improved well-being of the professional workforce.

This paper aims to present a novel approach for computing particle temperatures in simulations coupling computational fluid dynamics (CFD) and discrete element method (DEM) to predict flow and heat transfer in fluidized beds of thermally thick spherical particles.

An improved lumped formulation based on Hermite-type approximations for integrals to relate surface temperature to average temperature and surface heat flux is used to overcome the limitations of classical lumped models. The model is validated through comparisons with analytical solutions for a convectively cooled sphere and experimental data for a fixed particle bed. The coupled CFD-DEM model is then applied to simulate a Geldart D bubbling fluidized bed, comparing the results to those obtained using the classical lumped model.

The validation cases demonstrate that ignoring internal thermal resistance can significantly impact the temperature in cases where the Biot number is greater than 0.1. The results for the fixed bed case clearly demonstrate that the proposed method yields significantly improved outcomes compared to the classical model. The fluidized bed results show that surface temperature can deviate considerably from the average temperature, underscoring the importance of accurately accounting for surface temperature in convective heat transfer predictions and surface processes.

The proposed approach offers a physically more consistent simulation without imposing a significant increase in computational cost. The improved lumped formulation can be easily and inexpensively integrated into a typical DEM solver workflow to predict heat transfer for spherical particles, with important implications for various industrial applications.

The simulated scenarios can be used to compute risk premiums per risk class in the portfolio. These can then be used to adjust the policy premiums by accounting for storm risk.

A complete model to analyse and characterise future losses of the property portfolio of an insurance company due to hurricanes is proposed. The model is calibrated by using the loss data of the Fidelidade insurance company property portfolio resulting from Hurricane Leslie, which hit the centre of continental Portugal in October, 2018.

Several scenarios are simulated and risk maps are constructed. The risk map of the company depends on its portfolio, especially its exposure, and provides a Hurricane risk management tool for the insurance company.

A statistical model is considered, in which weather data is not required. The authors reconstruct the behaviour of storms through the registered claims and respective losses.

The COVID-19 pandemic has created a significant disruption in the educational systems worldwide. Some institutions opted for emergency remote education due to the need to cancel in-person activities. The aims of this paper were to evaluate the use of asynchronous methodology in health sciences education, determine whether asynchronous methodology was sacrificing overall student satisfaction, and investigate whether satisfaction improved as the program develops.

Initially, there was phase 1 that corresponded to four weeks of activities. Each professor produced a video lesson, and after each video lesson, a weekly educational activity was made available. Next, phase 2 was implemented using the same methodology, however lasting six weeks. Three questionnaires were developed, and a Likert scale was administered to verify the students’ level of satisfaction. Data were analyzed using frequency distributions, mean values, standard deviation and confidence interval. The normality of the sum data (total of the questionnaires) was tested using the Kolmogorov–Smirnov test.

Although the students pointed out that the asynchronous methodology facilitated access to the content and considered this methodology satisfactory, they expressed a reduced level of satisfaction regarding emergency remote education in general when data from the first weeks were compared to those of the previous weeks. It is clear that students became increasingly discouraged and tired over time, which motivated the institution to shift into a combination of synchronous and asynchronous methodology to improve student learning.

Teaching in the field of health care encompasses difficult competencies that sometimes are impossible to be learned remotely, so there is a need to examine and evaluate properly the remote education in this area. With careful planning, educational institutions can evaluate their experiences during the pandemic, allowing those involved to highlight strengths and identify weaknesses to better prepare for future needs to improve remote education.