Legal audit : a tool for assessing the quality of financial information - Literature review

This literature review aims to present a reading of previous research that has treated our topic on legal audit consideration as a tool that can assess the quality of financial information, that is considered as a heated debate in the recent years within organizations in order to make it more credible for all stakeholders and be able to reduce the problem of asymmetric financial reporting between these parties. The intervention of the legal auditor emphasizes a continuous debate on its importance and the obligation to improve the quality of financial information and financial security as a means to increase the substance of financial reporting. More specifically, we will present the impact of the quality of the legal auditor on the reliability of financial communications by mobilizing some theories that have put the relationship between the quality of financial information and other variables on the quality of financial reporting legal audit firm

Incidences des critères de sélection des cabinets d’audit sur la transparence de la communication financière du secteur secondaire au Maroc

Cet article est consacré à l’étude de la transparence de la communication financière de 24 sociétés cotées appartenant au secteur secondaire qui est cruciale dans le marché financier, car elle permet aux investisseurs et aux régulateurs de prendre des décisions éclairées et de maintenir la confiance dans le marché. Les entreprises cotées en bourse sont tenues de communiquer régulièrement des informations financières aux investisseurs, telles que des états financiers annuels, des rapports trimestriels et des communiqués de presse sur les événements importants. Ces informations doivent être transparentes et conformes aux normes comptables et réglementaires en vigueur. Pour augmenter la transparence de leur communication financière, les entreprises se tournent souvent vers des critères de sélection de cabinets d'audit tels que la taille du cabinet, la compétence et l'indépendance. La taille du cabinet est importante car les grands cabinets d'audit ont souvent plus de ressources et d'expérience pour effectuer des audits complexes. La compétence est également essentielle car elle garantit que les auditeurs disposent des connaissances et des compétences nécessaires pour réaliser des audits efficaces et fournir des informations financières précises et fiables. Enfin, l'indépendance est essentielle pour garantir que les auditeurs sont impartiaux et objectifs dans leurs évaluations

Quantitative trait loci identified for blood chemistry components of an advanced intercross line of chickens under heat stress

Background: Heat stress in poultry results in considerable economic losses and is a concern for both animal health and welfare. Physiological changes occur during periods of heat stress, including changes in blood chemistry components. A highly advanced intercross line, created from a broiler (heat susceptible) by Fayoumi (heat resistant) cross, was exposed to daily heat cycles for seven days starting at 22 days of age. Blood components measured pre-heat treatment and on the seventh day of heat treatment included pH, pCO2, pO2, base excess, HCO3, TCO2, K, Na, ionized Ca, hematocrit, hemoglobin, sO2, and glucose. A genome-wide association study (GWAS) for these traits and their calculated changes was conducted to identify quantitative trait loci (QTL) using a 600 K SNP panel. Results: There were significant increases in pH, base excess, HCO3, TCO2, ionized Ca, hematocrit, hemoglobin, and sO2, and significant decreases in pCO2 and glucose after 7 days of heat treatment. Heritabilities ranged from 0.01-0.21 for pre-heat measurements, 0.01-0.23 for measurements taken during heat, and 0.00-0.10 for the calculated change due to heat treatment. All blood components were highly correlated within measurement days, but not correlated between measurement days. The GWAS revealed 61 QTL for all traits, located on GGA (Gallus gallus chromosome) 1, 3, 6, 9, 10, 12–14, 17, 18, 21–28, and Z. A functional analysis of the genes in these QTL regions identified the Angiopoietin pathway as significant. The QTL that co-localized for three or more traits were on GGA10, 22, 26, 28, and Z and revealed candidate genes for birds’ response to heat stress. Conclusions: The results of this study contribute to our knowledge of levels and heritabilities of several blood components of chickens under thermoneutral and heat stress conditions. Most components responded to heat treatment. Mapped QTL may serve as markers for genomic selection to enhance heat tolerance in poultry. The Angiopoietin pathway is likely involved in the response to heat stress in chickens. Several candidate genes were identified, giving additional insight into potential mechanisms of physiologic response to high ambient temperatures

Optimization and characterization of gelatin and chitosan extracted from fish and shrimp waste

Fish and seafood processing industries generate large quantities of waste which are at the origin of several environmental, economic and social problems. However fish waste could contain high value-added substances such as biopolymers. This work focuses on optimizing the gelatin and chitosan extraction from tilapia fish skins and shrimp shells respectively. The gelatin extraction process was optimized using alkali acid treatment prior to thermal hydrolysis. Three different acids were tested at different concentrations. Chitosan was obtained after acid demineralization followed by simultaneous hydrothermal deproteinization and deacetylation by an alkali treatment with different concentrations of HCl and NaOH. The extracted gelatin and chitosan with the highest yield were characterized by determining their main physicochemical properties (Degree of deacetylation, viscosity, pH, moisture and ash content). Results show a significant influence of the acid type and concentration on the extraction yield of gelatin and chitosan, with an average yield of 12.24% and 3.85% respectively. Furthermore, the obtained physicochemical properties of both extracted gelatin and chitosan were within the recommended standard values of the commercial ones used in the industry

Optimization and characterization of gelatin and chitosan extracted from fish and shrimp waste

Fish and seafood processing industries generate large quantities of waste which are at the origin of several environmental, economic and social problems. However fish waste could contain high value-added substances such as biopolymers. This work focuses on optimizing the gelatin and chitosan extraction from tilapia fish skins and shrimp shells respectively. The gelatin extraction process was optimized using alkali acid treatment prior to thermal hydrolysis. Three different acids were tested at different concentrations. Chitosan was obtained after acid demineralization followed by simultaneous hydrothermal deproteinization and deacetylation by an alkali treatment with different concentrations of HCl and NaOH. The extracted gelatin and chitosan with the highest yield were characterized by determining their main physicochemical properties (Degree of deacetylation, viscosity, pH, moisture and ash content). Results show a significant influence of the acid type and concentration on the extraction yield of gelatin and chitosan, with an average yield of 12.24% and 3.85% respectively. Furthermore, the obtained physicochemical properties of both extracted gelatin and chitosan were within the recommended standard values of the commercial ones used in the industry