This study aims to present further evidence of cost stickiness by employing Selling, General, and Administrative (SG&A) costs. It also provides empirical evidence on the effect of audit committee meetings and audit quality on cost stickiness. The study used data from listed companies on the Saudi Arabian stock exchange during 2015–2019. Based on pooled panel data regression, the study proves that the SG&A costs are sticky. The results show the level of SG&A costs increases more with an increase in sales revenue (activity) while it decreases less with an equivalent reduction in sales revenue (activity). Also, this study finds that the frequency of audit committee meetings decreases the magnitude stickiness of SG&A costs, which supports the view that frequent meetings of AC significantly enhance its overseeing function and effectiveness. The study further reveals that audit quality “by BIG4 audit firms” is not related to reduced cost stickiness. This result implies that there is no difference in CS between companies audited by BIG4 or by non-BIG4. In general, the research highlights the importance of AC diligence (i.e., meetings) in improving its effectiveness and controlling management’s discretions affecting the cost structure in the context of sticky cost behavior.

A review of the literature, multiple authors in order to systematize information on the effect of temperature in the range of 25-42 ° C on blood proteins, to conduct further studies of the effect of temperature on the stability of fibrinogen molecules in aqueous solution. Study of works on the determination of conformation and stability of protein molecules in the temperature range of living organisms.

Fuel availability is essential in supporting the sustainable economic growth of a country. The manufacturing industry, transportation activities, and shipping products between regions are the primary sectors that require a sustainable fuel supply. The fuel station contributes to distributing and delivering fuel in serving the demand for the fuel. This study investigates supplier competency's role in supporting fuel station business performance through supplier integration, vendor-managed inventory, and supply chain collaboration. The research surveyed 71 fuel stations in Timor Leste using a questionnaire designed with a five-point Likert scale. The questionnaires are distributed to supervisors or higher positions at fuel stations by distributing questionnaires by direct delivery and also through Google Forms for areas far away in downtown Timor Leste. Data from respondents were analyzed using smartPLS software version 4.0. The results found that supplier competency positively impacts supplier integration, vendor-managed inventory, and supply chain collaboration. Moreover, supplier integration positively impacts vendor-managed inventory, supply chain collaboration, and business performance. Vendor-managed inventory fuel station sites can have an impact on improving supply chain collaboration and business performance. In addition, supply chain collaboration between vendors and fuel stations in Timor Leste enables continuous business performance improvement. This research paves the way for supervisors, managers, and fuel station top management to collaborate with suppliers in maintaining inventory levels and forecasting the supply and demand for fuel procurement requirements. Finally, this research contributes to the theory of inventory optimization and supply chain performance.

The soil type and temperature are considered important parameters that can influence the rates and equilibria of different environmental processes. Therefore, the adsorption and desorption isotherms of fipronil in clay loam, clay, sandy loam, sandy clay loam, sand and loamy sand soils at 25 and 50˚C was studied. The amount of fipronil adsorbed and desorbed by different soils was significantly influenced by the temperature. Adsorption was higher in clay loam, clay, sandy clay loam and sandy soil at 25°C, while sand soil and loamy sand soil at 50°C. The non-desorbed amount was greater at 25°C in different types of soil except for clay loam soil. The negative ΔG˚ indicated that the adsorption/desorption in different types of soil was spontaneous at different temperatures. The value of standard enthalpy change (ΔH˚) was positive in clay soil, sandy loam soil, sandy clay loam soil and loamy sand soil for adsorption and sandy loam soil, sand soil and loamy sand soil for desorption. Moreover, the standard entropy change (ΔS˚) was negative in soils for adsorption and desorption isotherms except clay loam soil. Adsorption and desorption isotherms trends as well as the values of the correlation coefficients indicated that the adsorption and desorption isotherms of fipronil in tested soils were fitted to the Freundlich model because the correlation coefficient is very close to 0.999.

In Egypt, the request for salt fish products has been increasing during many feasts because it is one of Egypt's favorite foods. It has been reported that in certain seasons, these products cause toxicity and even death. Most fish poisonings around the world are known to be caused by elevated histamine levels. Thus, the study assessed the histamine levels of herring and fesikh samples available on the market and established the safety of these products with recommendations for various treatments that may inhibit the production of histamine in herring and fesikh through bacteria and enzyme production. Before manufacturing herring and fesikh, the fresh fish is soaked for one hour in a modified pH solution of 4 by vinegar with the addition of natural substances individually or in combination (such as garlic, onion, hot pepper, or aloe vera) or some chemicals singly (such as edta, nisin, h2o2, formic acid, and so2). The levels of histamine in herring (111 to 138 mg/kg) and fesikh (214 to 279 mg/kg) were unsafe in marketable samples. The histamine levels of herring and fesikh in proposed treatments were safe since they did not exceed 26 mg/kg after 30 days of cold storage for herring or 45 mg/kg after maturity of fesikh. The proposed treatments enhanced greatly herring and fesikh organoleptic qualities, especially those containing natural ingredients, such as garlic, hot pepper, or their mixture beside onion, which are more accepted treatments.

Adopting MIGO Bio P 2000 Z in soybean cultivation in Indonesia has yielded significant advancements in sustainable agriculture. This innovative technology has demonstrated substantial potential in enhancing agricultural productivity. Environmental impacts of using MIGO Bio P 2000 Z include reduced reliance on chemical fertilizers, improved soil quality, positive contributions to greenhouse gas emissions reduction, and support for biodiversity conservation. Economically, implementing MIGO Bio P 2000 Z has increased soybean production, reduced fertilizer costs, higher incomes for soybean farmers, export opportunities, and investments in agricultural technology. While the primary focus is on economic impact, reducing chemical fertilizer use also benefits the environment by preventing pollution and soil degradation. Further, integrating MIGO Bio P 2000 Z into the soybean supply chain has bolstered supply sustainability, decreased dependency on soybean imports, and improved food security. Its positive effects include enhanced agricultural productivity, reduced environmental impact, and support for the well-being of farmers. Collaborative efforts, including government support, training, diversified markets, and strict monitoring, are essential for optimizing the technology's potential. Adopting MIGO Bio P 2000 Z in Indonesian soybean cultivation offers a sustainable and environmentally friendly approach to bolstering economic growth, food security, and the agricultural sector. In addressing challenges and enhancing the benefits, investing in training, market diversification, and regulations is vital while supporting farmers, especially small-scale ones. This holistic approach will secure Indonesia's soybean supply chain and strengthen the nation's agricultural resilience.

The aim of this study was the investigation of how adsorbents made from Leucaena leucocephala (L. Leu) leaf and bark materials were effective in treating wastewater containing methyl red dye (MeReD). The functional groups in the phytochemical elements from the bark and leaves of L.Leu offer active surface sites and enable the adsorption mechanism. The investigations were done in batch mode. Contact time, adsorbent dose concentration, temperature, pH, and initial MeReD concentration were all examined as significant parameters impacting the sorption process. The study found that significant MeReD removal efficiency was achieved after 90 min of contact time, pH 4.0 units, 1.2 gm/L adsorbent dose concentration, 100 ppm initial MeReD quantity, and 30 oC temperature. The developed adsorbents were applied to samples gathered from dye companies in Hyderabad and Guntur. The extraction of MeReD (81.2% to 90.0%) from untreated wastewater contaminated with MeReD using developed adsorbents was very efficient.

This study attempts to investigate the effects of Islamic events on both Islamic and conventional stock markets and analyze which market reacts more pronouncedly to these events. From 2012 to 2022, the research used daily stock return data from eight nations: Kuwait, India, Nigeria, Malaysia, Pakistan, Qatar, Saudi Arabia, and the United Arab Emirates. The study examines how Islamic holidays such as Ashura, Eid Meelad ul Nabi, Eid ul Azha, and Ramadan affect both Islamic and Western stock markets. The researchers use the Generalized Autoregressive Conditional Heteroscedastic (GARCH) model to analyze the data. The results of this analysis show that Islamic events in India, Nigeria, Malaysia, Pakistan, and Qatar have a strong and favorable link with Islamic stock returns. However, it was discovered that there is a little correlation between Islamic events and Islamic stock returns in the remaining three nations. The study also reveals a strong and favorable correlation between Islamic events and conventional stock performance in all countries. By offering a comparative analysis of the effect of Islamic events on Islamic stock markets and mainstream stock markets, these findings add to the body of current material. Every religion has its own set of rituals that its adherents observe, and these rituals frequently have an impact on different economic and non-economic activities. This study sheds light on the precise connection between these events and stock market performance by examining the impact of Islamic occasions on both Islamic and conventional stock markets.

Single crystal X-ray diffraction is the only experimental technique available to elucidate the complete three-dimensional structure of the samples at molecular and atomic levels. But this technique demands defect-free single crystals. Growing good quality single crystals which are suitable to collect X-ray intensity data is an art rather than science. Among the various crystal growth methods, the most effective and commonly used is the slow evaporation method. Using this method, defect-free single crystals of the ground mixture of gallic acid (GA) and butyramide (BU) taken in a 1:1 molar ratio are obtained. The compound was subjected to experimental characterizations like; PXRD, FTIR, SCXRD, and TGA. Further, these results were utilized in the computational characterizations namely, Hirshfeld surface analysis, interaction energy calculations, DFT studies, and docking studies. Structural characterization revealed that the GA-BU compound was crystallized as a cocrystal hydrate with 2:1:1 stoichiometry in a monoclinic crystal system and P21/n space group. Structural studies exposed the presence of various inter and intramolecular hydrogen bond interactions, ring synthons, DDAA environment of the water molecule, and π ... π stacking interactions. The contribution of the several close contacts to the crystal structure, the influence of different interaction energies in the packing, the HOMO-LUMO energy gap, and the location of reactive sites were realized through computational studies. Further, a molecular docking study has been performed to check the antiviral activity of the title compound against COVID-19.

This study investigates the influence of MSME actors' characteristics on the use of sharing economy, management accounting system, and financial performance during the Covid-19 Pandemic. Based on a questionnaire survey obtained from 167 respondents, we hypothesize and find that age and non-formal education have a positive effect on the use of the sharing economy. MSMEs that are managed by actors at a young age tend to use the sharing economy to maintain their business. In addition, MSMEs’ leaders that receive non-formal education acquire additional business knowledge encouraging them to use the sharing economy. Furthermore, the use of the sharing economy has a positive effect on Management Accounting Systems usage. Finally, Management Accounting Systems usage has a positive effect on the financial performance. The results of this study provide useful insights into the design of effective MSMEs' mentoring systems and support the Indonesian government program toward empowering MSMEs.