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The purpose of this study was to investigate the efficiency of low temperature fractional crystallization to increase polyunsaturated fatty acid (PUFA) content of fish oil. Effects of temperature, stages of crystallization, rate of cooling, agitation and addition of primary nucleus on separation efficiency were evaluated. Low temperature crystallization of triacylglycerols (TAGs) was used to increase PUFA content of fish oil (initial PUFA content ∼30 g/100 g oil).

To optimize the fractionation process, the effect of fractionation temperature (7, 5, 0 and −5°C), crystallization procedures, cooling rate, agitation and addition of primary nucleus on PUFA content was evaluated.

The best relationship between PUFA concentration (45.8 g/100 g oil) and PUFA yield (51.5 per cent) was attained by performing two-stage crystallization of TAGs at the final temperatures of 5 and 0°C under slow cooling rate (3°C h−1 for first fractionation procedure and 0.7°C h−1 for second stage, until the final fractionation temperature, 0°C, was reached) and slow agitation (3 rpm) and in the presence of primary nucleus, which resulted in 50 per cent increase in PUFA content over the original fish oil.

Determination of iodine and saponification values, refractive index, solid fat content, melting point, cholesterol content of original oil and final fractionated product with the highest PUFA ratio showed that fractionation significantly alters physical and chemical properties of the fraction.

Comparison of iodine value, saponification value, refractive index, solid fat content, melting point and cholesterol content of original oil and the final fractionated product (with the highest PUFA ratio) showed that the fractionation process significantly alters mentioned properties of the initial oil.

Carotenoids have been extensively used in many industries owing to their colorant and strong antioxidant properties. Because of their useful properties, the purpose of this paper is to investigate the effect of penicillin‐adding time on stimulation of carotenoid production by Neurospora intermedia, and the effect of drying methods on stability of synthesized carotenoids.

In the first stage, curve of growth kinetic of cultures incubated at 31°C and different times (24, 48, 72, 80, 96, 104, 112, 120, 128, 136 and 144 h) to determine log and stationary phases was depicted. Then penicillin (1 mg/l) at initial and middle of log phase and initial of stationary phase was applied and its effect on carotenoid production was evaluated. In the second stage, mycelia containing carotenoid were dried by microwave oven, vacuum microwave, vacuum oven and freeze drier. Thereafter, effect of drying methods applied on stability of synthesized carotenoid was determined.

The results showed that penicillin could stimulate carotenoid biosynthesis in N. intermedia. Furthermore, this study indicated that the best time of penicillin adding is middle of log phase or after this time. Also the study indicated that there was a significant difference among applied methods as microwave‐dried mycelium had the highest carotenoid contents in comparison to the other drying methods.

This paper is believed to be the only one which investigates the effect of different factors on stimulate and stability of synthesized carotenoid by N. intermedia. Also mycelia containing carotenoid were dried by using new drying methods.

In this chapter we investigated the importance of the Audit Statement of Opinion in the Final Audit Report to ensure good corporate governance and to reduce earnings management and ensure accurately informed corporate decisions. After going through literature and discussing with peers we hypothesized that this does have an effect on all the three processes.

A self-administered survey was purposely designed for the study after consulting the literature and referring to established frameworks and consulted with accounting executives. The survey consisted of an introduction page and four sections contained statements relating to each of the following four themes: “earnings management”; “audit statement and report”; “corporate governance”; and “the corporate decision.” For all statements, participants were asked to respond to a five-point Likert items ranging from “strongly disagree” (coded as “1”) to “strongly agree” (coded as “5”).

The research was conducted with a population of 100 accounting managers and financial managers of manufacture companies listed on Bursa Efek Indonesia (BEI) during 2015. To test the hypothesis, we used SPSS (Version 22) to carry out a regression analysis using the F and t tests.

It is determined that the three hypotheses were correct and the Audit Statement of Opinion in the Final Audit Report influences corporate governance and earning management reducing deviant behavior and that there is a significant reliance by Indonesians managers/investors on it when taking corporate decision.

The purpose of this paper is to investigate the tensile strength, Young’s modulus, dimensional stability and porosity of acrylonitrile butadiene styrene (ABS)–oil palm fiber composite filament for fused deposition modeling (FDM).

A new feedstock material for FDM comprising oil palm fiber and ABS as a matrix was developed by a twin screw extruder. The composite filament contains 0, 3, 5 and 7 Wt.% of oil palm fiber in the ABS matrix. The tensile test is then performed on the fiber composite filament, and the wire diameter is measured. In this study, the Archimedes method was used to determine the density and the porosity of the filament. The outer surface of the wire composite was examined using an optical microscope, and the analysis of variance was used to assess the significance and the relative relevance of the primary factor.

The results showed that increasing the fiber loading from 0.15 to 0.4 MPa enhanced tensile strength by 60%. Then, from 16.1 to 18.3 MPa, the Young’s modulus rose by 22.8%. The density of extruded filament decreased and the percentage of porosity increased when the fiber loading was increased from 3 to 7 Wt.%. The diameter deviation of the extruded filaments varied from −0.21 to 0.04 mm.

This paper highlights a novel natural resource-based feedstock material for FDM. Its mechanical and physical properties were also discovered.

The purpose of this paper is to investigate the fracture properties of hybrid woven bamboo (WB)/woven e-glass (EG) fiber composites with various layer arrangements. This paper utilized a specific type of bamboo species named Gigantochloa Scortechinii (Buluh Semantan).

In these experiments, unsaturated polyester, woven EG and WB fibers were prepared through the hand lay-up technique. The composite bamboo strips were prepared in 1.5 mm thickness. The strips are woven to make a single layer. The layer was then laminated into several thicknesses. The specimens were then characterized using compact tension fracture tests.

The fracture toughness of 12–14 MPa was obtained. These findings suggest that this hybrid bamboo composite provides superior fracture strength that is equivalent with steel alloy and is extremely a good alternative for reinforcing fibers to combat fracture failures of materials and structures.

In this paper, experimental determination of newly developed composite made of WB and woven EG is presented.

The purpose of this paper is to build a relationship between the quantitative and structural indicators of maqashid sharia studies produced from bibliometric analysis and the conceptual discussion developed through a thorough review of selected key literature.

The study uses bibliometric analysis, collecting information drawn from 219 articles published in 68 journals during the period of 2006–2022. This study uses VOSviewer, RStudio, Microsoft Excel, and an examination of research time periods using the Scopus database to illustrate the citation analysis and keyword map. It is also strengthened by content analysis of selected studies.

The main research theme found in this study is the application of maqashid sharia in Islamic banks, with Islamic banks and Islamic finance among the most frequently used keywords. Meanwhile, the geographical spread of maqashid sharia research has reflected its universal acceptance, as it has spread across both Muslim-dominant and non-Muslim-dominant countries. Besides, maqashid sharia is found to be an extremely important subject for ensuring the ethical dimension of Islamic finance products and services, a more inclusive human development index, and contributing to the international agenda of Sustainable Development Goals. Lastly, future research is expected to broaden it into a multi-dimensional horizon, with several recommendations offered to enrich the understanding of maqashid sharia.

The findings of this study can be beneficial to multiple stakeholders in Islamic finance industry, including the management of Islamic banks, who can enhance the values of maqashid sharia in designing their products/services, and the regulators, who can formulate regulatory frameworks which are reflective of maqashid sharia principles.

This study will assist future scholars in this field to formulate and design exciting research ideas and models to address the deficiencies found in the current implementation of maqashid sharia within Islamic finance industry.

The primary contribution of this study is to provide comprehensive review and discussion of selected significant literature on maqashid sharia and give direction for future research. In addition, this study also extends and incorporates the results of bibliometrics using the recent maqashid sharia studies published at the end of 2022.

This study aims to investigate Feng Shui elements that can influence housing selection and property pricing in the Malaysian housing market.

A structured questionnaire encompassing 26 Feng Shui elements, which were shortlisted based on relevant previous studies, was distributed to prospective homebuyers in the Klang Valley region. The elements were inferred and ranked according to frequency, significance and importance scores. Kruskal–Wallis ANOVA tests were used to assess the ratings provided by the different respondent groups, while Spearman's rank correlation tests were utilised to measure the degree of agreement or disagreement among each pair of the ethnic group.

The results obtained indicate the following as the five most influential elements: orientation, main entrance, street location, house number and living room. Despite a multiethnic and multicultural society in Malaysia, Spearman's rank correlation tests showed that there are no differences in the prioritisation of Feng Shui elements between three distinct ethnic groups (Malay, Chinese and Indian). However, the distribution scores are statistically different between the groups. Comparing income level with Feng Shui inclinations, the three most frequently considered elements across the three income groups consistently include orientation, main entrance and street location.

The findings of this study are expected to provide guidance to property stakeholders (developers, real estate agencies, architects, local authorities) in their future development projects. For homebuyers, this study serves as a property Feng Shui checklist for home selection and investment.

This study explored the association of Feng Shui principles to housing selection and property pricing based on cultural and income factors. These findings provide useful insights for designing and positioning of residential properties in both primary and secondary housing markets in Malaysia and beyond.