The fresh dried pollen of grape and seedless grape varieties were used as the research material. Each cultivar was stored at room temperature, 5 C, 0 C, -18 C and -40 C respectively. Sucrose 200g / L + boric acid 50mg / L + agar 8g / L as the nutrient substrate, and the comparative study on the germination and culture of the nuclear breed and the seedless cultivar. The results showed that the pollen viability decreased with the increase of storage time at different temperatures. The pollen viability decreased at -18 C and -40 , and the pollen viability decreased at the same temperature The There was a significant difference in pollen viability between different cultivars at the beginning of storage, and the pollen viability of the kernel breed was higher than that of the seedless grape.

Lianghuai Mining Area is one of the 13 large coal bases in China. It is an important coal and coal production base in China. Mine water inrush accidents occur frequently, resulting in economic and human resource losses, reflecting the importance of the study of hydrogeology in mining areas. In this paper, the hydrogeological conditions of Bozhou and Huainan Panxie mine are analyzed, and the similarities and differences between the hydrogeological conditions of the two mines are summarized. The shallow pore water group in the Bozhou area is composed of the Quaternary system of the Quaternary system (Q4d) and the upper part of the upper part of the Mao Tong group (Q3m). The lithology of the aquifer is silt, silt and fine sand. The shallow pore water group of the Panxian Pancho Formation in Huainan is composed of the Upper Pleistocene of the Quaternary system and the Holocene strata. The lithology is mainly composed of fine sand. The main sources of shallow pore water supply in the two areas are precipitation infiltration, mainly for evaporation, lateral runoff, artificial mining and deep flow and discharge to the river.

The present study assessed the potential of sediment loading in Beteni, Lauruk, Andheri, and Harpan sub-watersheds of Phewa Lake and estimated the sediment yield in the year 2020. Morphometry, land use/land cover, geology, climate, and human and development factors of the sub-watersheds were studied to assess the potential of sediment loading in the sub-watersheds. SRTM DEM was used for the computation of morphometric parameters and land use/land cover maps were prepared by using Landsat imagery. Geology, rainfall data, census data, and road maps were collected from various secondary sources. The sediment yields of the four sub-watersheds in the year 2020 were estimated by measuring the sediment volume deposited in the sediment retention ponds at the outlet of each sub-watershed. Results indicated that Beteni had the highest potential for sediment loading, while Harpan had the lowest. Likewise, the sediment yields for Beteni, Lauruk, Andheri, and Harpan sub-watersheds in 2020 were estimated at 1,420.67 m³/km²/year, 2,280.14 m³/km²/year, 1,666.77 m³/km²/year, and 766.42 m³/km²/year, respectively. To reduce sedimentation in Phewa Lake, it is recommended to regularly maintain siltation dams and construct check dams along the drainage slopes, alongside other soil conservation measures and appropriate land use practices in the upstream areas of the sub-watersheds.

The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

The financial inclusion program in Asia has begun to be carried out intensively, focusing on increasing public access, especially for people who have yet to enjoy banking services. This makes financial inclusion one of the development focuses in the financial sector in various countries, especially in the Asian region. This study compares the financial inclusion level and socioeconomic variables’ influence on financial inclusion in Asian countries in 2010–2022. To compare the level of financial inclusion in several Asian countries, the Index of Financial Inclusion (IFI) analysis method was used, while to examine the relationship between socioeconomic variables on financial inclusion, the Ordinary Least Square (OLS) method was used with an estimation technique, in the Fixed Effects Model approach. The results of this study indicate that, in general, financial inclusion in several Asian countries is mainly influenced by the usability dimension. In addition, only the variable GDP per capita is partially influential. While other variables, namely, the unemployment rate and population in rural areas, significantly influence the financial inclusion index.