Sustainable Products and Audit Fees: Empirical Evidence from Western European Countries

Purpose –The present study examines whether firms that appear to exhibit high sustainable outputs are more likely to pay higher audit fees than firms without such outputs. Design/methodology/approach–The sustainability outputs are measured using a sustainable product portfolio consisting of four products: clean energy products (CEP), eco-design products (EDP), environmental products (EP) and sustainable building projects (SBP). The audit fee variable is measured by the natural logarithm of the total amount of audit fees. The study tests two models of the association between these outputs and audit fees; Model 1 tests this association in the absence of the moderating variable (sustainability committee) and Model 2 tests the association in the presence of the moderating variable. Findings– An analysis of data on 261 European firms from the Refinitiv Eikon database from 2010 to 2019, shows that high sustainability outputs are significantly and positively associated with audit fees. More importantly, this association is moderated by the presence of a board-level sustainability committee, suggesting that this type of committee reflects a factor considered by auditors in their audit risk assessment practices. The findings indicate that in Model 1, one (EP) out of four variables has a significant and positive association with audit fees, while in Model 2 and in the presence of sustainability committee, two variables (EP and EDP) have a significant and negative association with audit fees. However, the robust analysis shows that three variables (EP, EDP and SBP) have significant and negative associations with audit fees. Practical implications –The study findings have important implications for policy makers, auditors and firms’ managers. For policy makers, the findings provide support for the argument that sustainable attitudes incentive firms to manage sustainable product profiles more effectively. As such, policy makers should incentivise firms to establish a sustainability committee and regulate its role and responsibilities. Auditors should coordinate with the sustainability committee to facilitate audit efforts and reduce audit fees. Social implications Understanding the relationship between sustainable products and audit fees will allow firms to improve their portfolio of sustainable products. In addition, other social implications of this study relate to improving relationships with society by establishing a sustainability committee that is responsible to communicate with that society. Originality/value–The results support the argument that firms should manage sustainable product portfolios more effectively. In addition, the results of the study highlight the importance of a new variable as a moderator, the sustainability committee, which has not been examined before

TASTE MASKING OF PRIFINIUM BROMIDE IN ORODISPERSIBLE TABLETS

Objective: In previous work, Prifinium Bromide had been successfully formulated as oro-dispersible tablets. However, Prifinium Bromide, a quaternary ammonium compound, has a bitter taste; therefore, taste masking was necessary to produce acceptable oro-dispersible tablets and enhance patients' compliance. Methods: In this work, several attempts had been made to mask the bitterness of this drug. β-cyclodextrin inclusion complexes, solid dispersions of the drug in ethyl cellulose and methyl cellulose as well as loading the drug on Eudragit E100 have all been used. The selected granules were used to prepare oro-dispersible tablets and were evaluated. Results: Drug-Eudragit granules E3 prepared by mass extrusion method gave less than 10% of drug in simulated saliva fluid and almost complete release in simulated gastric fluid after 2 minutes. Therefore, it was used to prepare oro-dispersible tablets formulas. In vitro disintegration time of formula T2 was 45.5 ± 7.7 seconds showed a complete drug release of Prifinium Bromide in phosphate buffer (pH 6.8) and (94%) in SGF (pH 2.1). Conclusion: Loading of Prifinium Bromide on Eudragit E100 using mass extrusion method was the best method to overcome the disagreeable taste of the drug. They gave the least amount of drug released in simulated saliva fluid and passed the quality control tests of tablets after formulation as oro-dispersible tablets. They also gave good taste when tested in vivo

Comparison of Some Land Suitability Evaluating Methods for a Selected Gypsiferous Part in the Northern Karma Region for Irrigated Agriculture

To compare the efficiency of three systems to evaluate the suitability of Gypsiferous land for irrigated agriculture, an area of 8885.4 hectares was selected in the Tharthar region – Iraq within the Euphrates terrace, which formed at Pleistocene period and mainly consisted of gypsum, the study included a semi-detailed survey of the area's soil using the Free-lance method, by selecting three parallel transects, according to the variations in texture class, soil salinity and content of gypsum, five representative pedons locations were identified and morphologically described, also soil samples from each horizon were obtained, as well as we obtained water samples from the Euphrates river-Tharthar canal and every wells located in the study area, it's transferred to the laboratory and the required analyzes were performed. The result showed the predominance of the medium soil texture class and slightly saline soil class (S1) in the study area, with a decrease in the soil carbonate content, on the contrary the soil gypsum content was increased. All wall waters was salinity, which poses a danger to agricultural use, compared to the water of the Euphrates river. A discrepancy was observed between the obtained land suitability classes. While the Sys and Verheye, 1972 system showed two poor suitability classes, Sys et al. 1991 and Al-Baji et al. 2010 has improved the appropriateness of the varieties, but the Kadhim, 2012 system was the best in terms of application in order to include the quality of irrigation water within the classification, so its results were more close to the reality diagnosed during the field visits to the study area and the questionnaire from the land users of the regio

Protection Properties of He-Ne Laser (632.8 nm) Against UV-light (253.7 nm) On the Lymphocytes Blood Cellsand Its DNA.

Background: He-Ne laser (632.8 nm) pre-irradiation may lead to modulate the damaging effects of ionizing radiation and decreasing in radiation damage on cells, by the induction of antioxidant defence mechanisms and accelerated the repair. Objective: To study the protection properties of He-Ne laser (632.8 nm) pre-irradiation against UV light (253.7 nm) damage on human lymphocyte blood cells and its DNA. Subject & Methods: 27 samples were processed only for lymphocyte blood cells separation, while a 45 samples for the extracted DNA from lymphocyte. The total of 72 sampleswere employed to evaluate the influence of He-Ne laser pre- irradiation against UV-light. Results: The results showed that He-Ne laser (632.8 nm) pre-irradiation on human lymphocyte blood cells and its DNA leads to a decrease in the damage which caused by UV light (253.7 nm) irradiation. Conclusion:The magnitude of protection depends on the He-Ne laser pre-exposure doses. A higher survival percentage of lymphocyte blood cells and its DNA occurred with low He-Ne laser dose

Enhancing asphaltic mixtures with Calcined Nano Montmorillonite: A performance assessment

There are increasing interest in using nanoclay particles to improve asphalt binder and the produced concrete in pavement engineering. However so far most of the study was to directly use the nanoclays in natural material conditions, which come with some inefficient factors affecting the final effectiveness of the modified asphalt binder and the made concrete. This paper reports extensive experimental research on using preprocessed nanoclay, the Calcined Nano Montmorillonite (CNMM), to modify asphalt binder, compared with using natural Nano Montmorillonite (NMM). The nanoclays were added in asphalt as additive at different content rates ranging from 0% to 10% by the weight of asphalt binder. Experimental tests were performed on both of the modified asphalt binders and the concrete mixes using them. The study showed that at a 10% content CNMM demonstrated 32% improvement on Indirect Tensile Strength (ITS), and 5.25% less permanent deformation after exposed 10,000 load repetitions; at 6% CNMM presented 57.5% improvement on the CTindex for fatigue resistance. Meanwhile, the SEM analysis proved a distinctive morphological difference between NMM and CNMM, which indicates the optimized microscopic structure of the CNMM for the improvement on the interlock and adhesion with asphalt binder. In comparison, the optimum dosage for NMM is identified at 4%, while CNMM is at around 6%. The economic viability of the use of CNMM against the use of NMM has also been discussed in reference to the local material prices. In consideration of a balance between cost and performance, 6% content is recommended for the use of CNMM

Enhancing Asphalt Performance and Its Long-Term Sustainability with Nano Calcium Carbonate and Nano Hydrated Lime

Nanomaterials enhance the performance of both asphalt binders and asphalt mixtures. They also improve asphalt durability, which reduces resource consumption and environmental impact in the long term associated with the production and transportation of asphalt materials. Thus, this paper studies the effectiveness of Nano Calcium Carbonate (Nano CaCO3) and Nano Hydrated Lime (NHL) as modifiers and examines their impact on ranges from 0% to 10% through comprehensive laboratory tests. Softening point, penetration, storage stability, viscosity, and mass loss due to short-term aging using the Rolling Thin Film Oven Test (RTFO) were performed on asphalt binders. Results indicated a significant improvement in binder stiffness, particularly at 4% Nano CaCO3 and 6% NHL content by weight. Dynamic Shear Rheometer (DSR) tests further revealed substantial improvements in rutting resistance, with NHL exhibiting superior high-temperature stability and a notable increase in the rutting factor. Marshall stability tests on asphalt concrete (AC) mixtures showed a 22.3% increase in stability with 6% NHL by weight, surpassing the 20.2% improvement observed with Nano CaCO3 and indicating enhanced load-bearing capacity. The resilient modulus of the mixtures consistently increased with the addition of NHL, suggesting improved durability in rutting. Moisture susceptibility tests revealed that NHL significantly enhances moisture resistance, exceeding the 80% TSR benchmark at just 2% content by weight and reaching an impressive 94.6% at 10% content by weight. In contrast, Nano CaCO3 demonstrated a more gradual improvement, achieving an 88.2% TSR at 10% content. Furthermore, permanent deformation analysis indicated a 68.64% improvement in rutting resistance with 10% NHL content by weight, exceeding Nano CaCO3’s improvement rate. Optimal fatigue resistance was achieved at 4% for Nano CaCO3 and 6% for NHL by weight, with respective CT index improvements of 30% and 35.4%, showing NHL’s consistent benefits across various nanomaterial contents. Overall, the study suggests that both Nano CaCO3 and NHL positively impact asphalt performance, with NHL offering more pronounced benefits across a range of properties. These findings provide valuable insights for pavement engineers and underscore NHL’s potential as an effective additive in asphalt mixture design. Real-world applications and validations are essential for a comprehensive understanding of these nanomaterials in practical pavement engineering scenarios

Moderate and heavy metabolic stress interval training improve arterial stiffness and heart rate dynamics in humans

Traditional continuous aerobic exercise training attenuates age-related increases of arterial stiffness, however, training studies have not determined whether metabolic stress impacts these favourable effects. Twenty untrained healthy participants (n = 11 heavy metabolic stress interval training, n = 9 moderate metabolic stress interval training) completed 6 weeks of moderate or heavy intensity interval training matched for total work and exercise duration. Carotid artery stiffness, blood pressure contour analysis, and linear and non-linear heart rate variability were assessed before and following training. Overall, carotid arterial stiffness was reduced (p  0.05). This study demonstrates the effectiveness of interval training at improving arterial stiffness and autonomic function, however, the metabolic stress was not a mediator of this effect. In addition, these changes were also independent of improvements in aerobic capacity, which were only induced by training that involved a high metabolic stress

Outline of fungi and fungus-like taxa

This article provides an outline of the classification of the kingdom Fungi (including fossil fungi. i.e. dispersed spores, mycelia, sporophores, mycorrhizas). We treat 19 phyla of fungi. These are Aphelidiomycota, Ascomycota, Basidiobolomycota, Basidiomycota, Blastocladiomycota, Calcarisporiellomycota, Caulochytriomycota, Chytridiomycota, Entomophthoromycota, Entorrhizomycota, Glomeromycota, Kickxellomycota, Monoblepharomycota, Mortierellomycota, Mucoromycota, Neocallimastigomycota, Olpidiomycota, Rozellomycota and Zoopagomycota. The placement of all fungal genera is provided at the class-, order- and family-level. The described number of species per genus is also given. Notes are provided of taxa for which recent changes or disagreements have been presented. Fungus-like taxa that were traditionally treated as fungi are also incorporated in this outline (i.e. Eumycetozoa, Dictyosteliomycetes, Ceratiomyxomycetes and Myxomycetes). Four new taxa are introduced: Amblyosporida ord. nov. Neopereziida ord. nov. and Ovavesiculida ord. nov. in Rozellomycota, and Protosporangiaceae fam. nov. in Dictyosteliomycetes. Two different classifications (in outline section and in discussion) are provided for Glomeromycota and Leotiomycetes based on recent studies. The phylogenetic reconstruction of a four-gene dataset (18S and 28S rRNA, RPB1, RPB2) of 433 taxa is presented, including all currently described orders of fungi.Fil: Wijayawardene, N. N.. Qujing Normal University; ChinaFil: Hyde, K. D.. Mae Fah Luang University; TailandiaFil: Al-Ani, L. K. T.. University of Baghdad; IraqFil: Tedersoo, L.. University of Tartu; EstoniaFil: Haelewaters, D.. University of South Bohemia; República Checa. Purdue University; Estados Unidos. Universidad Autónoma de Chiriquí; PanamáFil: Becerra, Alejandra Gabriela. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Córdoba. Instituto Multidisciplinario de Biología Vegetal. Universidad Nacional de Córdoba. Facultad de Ciencias Exactas Físicas y Naturales. Instituto Multidisciplinario de Biología Vegetal; ArgentinaFil: Schnittler, M.. Ernst Moritz Arndt University Greifswald; AlemaniaFil: Shchepin, O. N.. The Komarov Botanical Institute of the Russian Academy of Sciences; RusiaFil: Novozhilov, Y. K.. The Komarov Botanical Institute of the Russian Academy of Sciences; RusiaFil: Silva-Filho, A.G. S.. Universidade Federal do Rio Grande do Norte; BrasilFil: Gentekaki, E.. Mae Fah Luang University; TailandiaFil: Liu, P.. Jilin Agricultural University; ChinaFil: Cavender, J. C.. Ohio University; Estados UnidosFil: Kang, Y.. Guizhou Medical University; ChinaFil: Mohammad, S.. Iranian Research Organization for Science and Technology; IránFil: Zhang, L. F.. Qujing Normal University; ChinaFil: Xu, R. F.. Qujing Normal University; ChinaFil: Li, Y. M.. Qujing Normal University; ChinaFil: Dayarathne, M. C.. Guizhou University; ChinaFil: Ekanayaka, A. H.. Mae Fah Luang University; TailandiaFil: Wen, T. C.. Guizhou University; ChinaFil: Deng, C. Y.. Guizhou Academy of Science; ChinaFil: Pereira, O. L.. Universidade Federal de Viçosa; BrasilFil: Navathe, S.. Agharkar Research Institute; IndiaFil: Hawksworth, D. L.. The Natural History Museum; Reino UnidoFil: Fan, X. L.. Beijing Forestry University; ChinaFil: Dissanayake, L. S.. Guizhou University; ChinaFil: Kuhnert, E.. Leibniz University Hannover; AlemaniaFil: Grossart, H. P.. Leibnitz Institute of Freshwater Ecology and Inland Fisheries; AlemaniaFil: Thines, M.. Senckenberg Biodiversity and Climate Research Centre; Alemani

3066 consecutive Gamma Nails. 12 years experience at a single centre

<p>Abstract</p> <p>Background</p> <p>Fixation of trochanteric hip fractures using the Gamma Nail has been performed since 1988 and is today well established and wide-spread. However, a number of reports have raised serious concerns about the implant's complication rate. The main focus has been the increased risk of a subsequent femoral shaft fracture and some authors have argued against its use despite other obvious advantages, when this implant is employed.</p> <p>Through access to a uniquely large patient data base available, which is available for analysis of trochanteric fractures; we have been able to evaluate the performance of the Gamma Nail over a twelve year period.</p> <p>Methods</p> <p>3066 consecutive patients were treated for trochanteric fractures using Gamma Nails between 1990 and 2002 at the Centre de Traumatologie et de l'Orthopedie (CTO), Strasbourg, France. These patients were retrospectively analysed. Information on epidemiological data, intra- and postoperative complications and patients' outcome was retrieved from patient notes. All available radiographs were assessed by a single reviewer (AJB).</p> <p>Results</p> <p>The results showed a low complication rate with the use of the Gamma Nail. There were 137 (4.5%) intraoperative fracture-related complications. Moreover 189 (6.2%) complications were detected postoperatively and during follow-up. Cut-out of the lag screw from the femoral head was the most frequent mechanical complication (57 patients, 1.85%), whereas a postoperative femoral shaft fracture occurred in 19 patients (0.6%). Other complications, such as infection, delayed healing/non-union, avascular femoral head necrosis and distal locking problems occurred in 113 patients (3.7%).</p> <p>Conclusions</p> <p>The use of the Gamma Nail in trochanteric hip fractures is a safe method with a low complication rate. In particular, a low rate of femoral shaft fractures was reported. The low complication rate reported in this series can probably be explained by strict adherence to a proper surgical technique.</p