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Purpose – In this study, the possibility of the application of rice husks for adsorbing Mn(II) ion in the water phase has been studied.

Design/Methodology/Approach – Experimental studies have been initiated by preparing activated carbon from rice husks. The activation of rice husks was done using both physical and chemical treatment methods through heating at 110 °C and washing with citric acid activator at 0.2 M, 0.4 M, and 0.6 M. The adsorption tests were conducted as two part tests: preliminary and primary. The preliminary test was conducted to choose the best condition of four independent variables, i.e., contact time (0–120 minutes), activator concentrations (0.2, 0.4, and 0.6 M), initial Mn(II) concentrations (10, 20, 50, 100, 200, and 400 mg/L), and adsorption temperatures (30, 47, and 67 °C).

Findings – By identifying the substituted groups using Fourier Transform Infrared Spectroscopy after activation with citric acid, it was found that the highest transmittance percentage was present in activated carbon with 0.2 M of citric acid. The best adsorption capacity and efficiency was 13.87 mg/g and 79.60%, respectively, which were obtained at 200 mg/L initial concentration with a 0.2 M citric acid concentration for 120 min contact time at 47 °C. These results lead to a conclusion that rice husks after activation with citric acid can be applied as an adsorbent for Mn(II) adsorption in the water phase.

Research Limitations/Implications – The activated carbon produced was only applicable for the adsorption of Mn(II) ions from the water phase, but not applicable for the adsorption of other heavy metals ions.

Practical Implications – Rice husks were potentially prepared as an adsorbent for Mn(II) ion adsorption in the water phase that was low cost, environmental friendly, and easy to prepare.

Originality/Value – Activated carbon prepared from biomass was mostly carried out using acids at high concentrations while the study was conducted using weak acids (citric acid) at low concentrations.

Purpose – This study aimed to describe the typhoid fever profiles based on the examination of IgM anti Salmonella in Cut Meutia Hospital, North Aceh, Indonesia, in 2016–2017.

Design/Methodology/Approach – IgM anti-Salmonella is a serological test which more quickly and accurately diagnoses typhoid fever. This is a cross-sectional study that used secondary data from medical records of a pediatric unit of patients diagnosed with typhoid fever from September 2016 to September 2017. This research identified 469 children based on age, sex, length of stay (LOS), and IgM anti-Salmonella test by univariate analysis.

Findings – The results showed that 56 children (12%) aged 1–5 years old, 164 children (34.9%) aged 6–11 years old, and 246 children (53.1%) > 12 years old, and among them, 46.8% were male. There were 53.7% who had +≥ 6 of IgM anti-Salmonella test and 46.3% had +4 to +5. We found that LOS less than 7 days was 81.4% and LOS more than 7 days was 18.6%. Typhoid fever profiles in Cut Meutia Hospital were common in children aged >12 years old, females, had +≥ 6 of IgM anti-Salmonella test, and LOS less than 7 days.

Research Limitations/Implications – Typhoid fever is an acute systemic infection caused by Salmonella enteric, a serotype typhi. Typhoid fever commonly attacks children and the symptoms experienced were lighter than adults.

Practical Implications – LOS in children with typhoid fever in this research concluded that there were more children with LOS < 7 days compared with those with a duration of ≥ 7 days, that is 382 children (81.4%) and 87 children (18.6%), respectively.

Originality value – From this research, it is concluded that there were 217 children (46.3%) diagnosed with typhoid fever with IgM anti-Salmonella test ranging from +4 up to +5 and 252 children (53.7%) with IgM anti-Salmonella test ≥ 6.

This paper explores the effect of perceived service quality, trust, perceived value and perceived cost on patient satisfaction and loyalty as well as exploring the moderating role of the sociodemographic factors.

The data were gathered from 462 patients via a structured questionnaire, while structural equation modeling was utilized for the analysis.

Results indicated that trust, perceived value and patient satisfaction have important roles in shaping the patient loyalty, while patient satisfaction was found to fully mediate the patient’s perceived service quality. Loyalty relationship was also found to partially mediate the trust–loyalty relationship. Nonetheless, the patient’s satisfaction–loyalty relationship was found to be only moderated by the age factor.

Implications are provided to the Egyptian private hospitals in order for them to formulate improvement plans as well as set higher standards of conduct.

This original research is the first one, up to the researcher knowledge, that explores the drivers of patient satisfaction in the private hospitals in Egypt.

This study aims to explore the relationship between the objectives of Islamic banking, customer satisfaction and customer loyalty in the South African context. Diving deep, this study also explores the relationship between customer satisfaction and customer loyalty.

Purposive and snowball sampling techniques were used, resulting in 163 respondents participating in this study. The data was collected using an online survey and analysed using a structural equation model based on the partial least squares method.

The results indicate that the construct related to the objectives of Islamic banking influences both customer satisfaction and customer loyalty. In addition, customer satisfaction is also found to influence a customer’s loyalty to the Islamic bank.

In South Africa, to the best of the authors’ knowledge, this study is the first of its kind; thus, the results provide context-specific insights into the extant literature on Islamic banking for Muslims residing in a non-Muslim majority country.

Background: A range of local social and environmental factors has an impact on farmers' views of climate change and choices on the use of coping mechanisms. This study examines the factors that are limiting farmers' perceptions of climate change and their coping mechanisms in Gimbi district, Western Ethiopia.

Methods: A household survey and focus group discussion were employed to collect relevant data. A total of 402 randomly selected households and six focus group discussions containing 72 participants were used to gather data. Binary logit models were used to analyze the collected data.

Results: Farmers noted that some of the signs of climate change included increasing temperature, erratic rainfall, late onset of rainfall, and early cessation of rainfall. We discovered that there are three distinct sets of climate adaption strategies used by farmers: crop management, soil and water conservation and intensive farm management. The primary determinants of farmers' perceptions of climate change and adaptation techniques were household head age, education, soil fertility, market access, and agricultural training. Age, education, and soil fertility level were the characteristics that significantly impacted farmers' perspectives and coping mechanisms among the primary drivers evaluated in the area. Use of agroforestry, shifting planting dates, and fertilizer application were all essential farming practices used as climate adaptation measures.

Conclusions: Both socioeconomic and environmental factors have found to affect farmers' perceptions of climate change in the area. The existing socioeconomic and environmental factors, in turn, affect their choice of strategies to adapt to climate change. When implementing climate change adaption strategies, it is critical to assess farmers' level of awareness of climate change and their coping strategies, as well as the factors limiting their ability to adapt to climate change.

This study aims to examine the relationship between the attributes of audit firms (Big 4, audit fees, busy season, audit firm tenure and audit partner gender) and the impact of these attributes on key audit matters (KAM) readability in Malaysia.

The auditor's reports and financial data were analysed from a sample of FTSE 100 Malaysia-listed companies for the fiscal years 2017–2019, consisting of 258 observations. Panel regression analyses were conducted to evaluate the possible associations between audit firm attributes and KAM readability. The Flesch reading ease score and Coleman–Liau index were applied to measure KAM readability.

The findings show that female audit partners significantly impact KAM readability; further analysis also revealed that companies audited by Big 4 audit firms and higher audit fees tend to report a more readable KAM disclosure in the FTSE 100 in Malaysia.

The regression results provide empirical evidence of the influence of audit firm attributes on KAM readability. This study also examined important corporate governance players, such as external auditors and those charged with governance, who form the audit committee's qualities when analysing the determinants of KAM reporting variations in Malaysia.

This study aims to obtain an empirical evidence about the effect of good corporate governance on tax avoidance which becomes a proxy of current ETR (Effective Tax Rate). The samples of this study were 120 manufacturing companies listed in Indonesian Stock Exchange in 2010 – 2013. The hypothesis testing used multiple regression analysis. The result of this study show that audit committee has a positive effect on tax avoidance in partial but the executive compensation, executive character, company size, institutional ownership, boards of commisioners' proportion, audit committee and audit quality have simultaneous effect to define tax avoidance.

The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor.

Company characteristics were proxied by the audit committee effectiveness, financial condition, accounting complexity and profitability, whereas auditor characteristics were proxied with auditor reputation, audit tenure and auditors industry specialization. Populations of this study were all manufacturing companies listed in Indonesian Stock Exchange in 2014–2016. Based on the purposive sampling method, the number of samples obtained from 231 companies was 77. Multiple linear regression method was used to analyze this study. Hypothesis testing was done by statistical t-test (partial).

The results showed that partially variables of the audit committee effectiveness and profitability had a significant negative effect on audit report lag while the variable financial condition had a significant positive effect on audit report lag. Meanwhile, variables of the accounting complexity, auditor reputation, audit tenure and auditors’ industry specialization did not show significant influence on audit report lag.

This study tests both company’s and auditor’s characteristic on audit report lag that as far as authors know never been tested simultaneously.