The purpose of this study is to determine the relationship between the exogenous variables (administrative support, career placement & employability, academic staff support, institutional factors, and information systems) as service delivery quality dimensions with satisfaction and moderating variable (academic and social integration) between endogenous variables (satisfaction and retention) among undergraduate students from Malaysian private higher education institutions. In order to accomplish the objectives proposed with hypotheses, a model reflecting the relationship between service delivery quality dimensions and satisfaction moderated by academic and social integration towards retention is applied. This empirical study focused on probability-stratified random sampling with a final sample size of 309 students. This study achieved statistically significant positive results by emphasizing academic and social integration as a moderating variable to achieve student retention by linking Perceived Performance Theory and Tinto’s Interactionist Theory from satisfaction to retention. Evaluation of the structural model on the coefficient of determination for the model’s predictive accuracy in this study produced an R² = 0.85 for satisfaction, suggesting nearly 85% of the variance in endogenous latent construct satisfaction is explained by all the service delivery quality dimensions linked to it. As for retention produced R² = 0.74, suggesting nearly 74% of the variance in endogenous latent construct retention is explained by all the service delivery quality dimensions linked together with satisfaction and academic and social integration as moderator. The model has a substantial effect with 0.76 in the Goodness-of-Fit index, indicating that the model has better explaining power.

This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.

In this study, the effect of roasting and boiling on the yield and oxidative stability of soya bean oil was investigated. The oil was soxhlet extracted and the oxidative stability was determined by the free fatty acid value, acid value and peroxide value. The results showed that the oil yield, free fatty acid value, acid value and peroxide value were significantly affected by roasting, boiling, and the thermal treatment time. The percentage oil yield in the control oil sample was 18.51%, which increased to 20.24% and 20.73% after boiling and roasting respectively, at 40mins. The corresponding free fatty acid and the peroxide value of the control oil sample were 0.14% and 2.04 meqO₂/kg, which increased to 0.82% and 6.60 meqO₂/kg by roasting, and 0.47% and 5.62 meqO₂/kg by boiling respectively. Thus the oil yield, free fatty acid value, peroxide value, and acid value increased with increasing roasting and boiling time.
The results indicate that roasting provides a higher oil yield than boiling, but boiled oil has higher oxidative stability than roasted oil.

In China, ideological and political education is currently the hot direction of teaching reform in various colleges and universities, yet the development of appropriate teaching evaluation methods needs to catch up. This study addresses the pressing need for a preliminary investigation into the complex relationships among ideological and political education, the students’ learning satisfaction and teaching quality. This research examines the influence of teaching and ideological and political education quality on students’ satisfactions by designing a set of scales, collecting about 3800 questionnaires. Utilizing Structural Equation Modeling (SEM) and qualitative interviews, this study reveals that the teaching quality directly affects students’ learning satisfaction and ideological and political education. Notably, ideological and political education can also affect students’ learning satisfaction. The findings underscore the importance of including ideological and political education assessments in evaluating courses. This research contributes to the ongoing dialogue on effective teaching evaluation methods in the context of evolving educational practices.

In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.