This study investigates the interaction between audit firms and key audit matters (KAMs) to measure their impact on financial reporting quality in Palestine, thereby enriching the discourse on financial reporting. A descriptive statistical method was used to analyze the audit reports of listed Palestinian firms from 2018 to 2022. A methodology that scrutinizes the clarity and informativeness of KAMs across different audit firms and KAM types, the research investigates how audit procedures and risk assessments contribute to the comprehensibility of KAM disclosures. The findings highlight a significant disparity in the readability of KAMs attributable to audit firm selection, with the non-Big Four firms exhibiting distinct approaches. This understanding, gathered through multivariate analysis, offers valuable contributions to the ongoing discourse on financial reporting quality, emphasizing the essential role of audit firms in shaping the effectiveness of audit reports and KAM disclosures.

Enhancing the emphasis on incorporating sustainable practices reinforces a linear transition towards a circular economy by organizations. Nevertheless, although studies on circular economy demonstrate an increasing trend, the drivers that support circular economy practices towards sustainable business performance in the Small and Medium-Sized Enterprise (SME) sector, especially in developing nations, demand exploration. Accordingly, the study examines circular economy drivers, i.e., green human resource management, in establishing sustainability performance and environmental dynamism as moderating variables. The study engaged 207 SMEs and 621 respondents who were analyzed utilizing structural equation modeling. The analysis indicated that sustainable business performance was affected by green human resource management and a circular economy. Subsequently, the circular economy mediated the linkage between green human resources management and sustainable business performance. The environmental dynamism moderated the linkage between green human resources management and the circular economy.

Deficiencies in postharvest technology and the attack of phytopathogens cause horticultural products, such as tomatoes to have a very short shelf life. In addition to the economic damage, this can also have negative effects on health and the environment. The objective of this work is to evaluate an active coating of sodium alginate in combination with eugenol-loaded polymeric nanocapsules (AL-NP-EUG) to improve the shelf life of tomato. Using the nanoprecipitation technique, NPs with a size of 171 nm, a polydispersity index of 0.113 and a zeta potential of −2.47 mV were obtained. Using the HS-SPME technique with GC-FID, an encapsulation efficiency percentage of 31.85% was determined for EUG. The shelf-life study showed that the AL-NP-EUG-treated tomatoes maintained firmness longer than those without the coating. In addition, the pathogenicity test showed that tomatoes with AL-NP-EUG showed no signs of damage caused by the phytopathogen Colletotrichum gloesporoides. It was concluded that the formulation of EUG nanoencapsulated and incorporated into the edible coating presents high potential for its application as a natural nanoconservative of fruit and vegetable products such as tomato.

This study seeks to explore the uses, behaviors and perceptions of university students regarding mobile phones to help elucidate whether there is a relationship between the use of mobiles and the academic performance of university students. A quantitative approach based on an ad hoc questionnaire, applied before the pandemic, was used to gather evidence in this regard, which revealed the uses and educational visions of mobile phones in a convenience sample of 314 university students from nine different degree courses in two Spanish universities. Three major conclusions are formulated as part of future lines of development. First, although there is frequent use of mobile phones, the image of the mobile as a learning resource in the university classroom does not reach one-third of students. Second, although this study does not determine the causal relationship, there is a statistically significant negative relationship between average grades achieved and hours of dedication to the mobile phone. Finally, students who are unable to spend more than one hour without checking their phone obtain a significantly lower average mark than those who can stay more than one hour without checking their phone.

Manual scavenging refers to the practice of manually cleaning, carrying, disposing or handling human excreta from dry latrines and sewers. It is one of the most dehumanizing and deplorable practices that violate basic human rights and dignity. This practice is linked to India’s caste system where so-called lower castes are expected to perform this job. Despite being outlawed in 1993, manual scavenging continues to exist in India due to socio-economic discrimination and lack of rehabilitation of manual scavengers. This paper attempts to provide an in-depth understanding. The harsh realities by qualitative systemic review of manual scavenging in India and how it negatively impacts human rights. It reviews relevant literature on the prevalence, causes, adverse effects, and laws against manual scavenging. The results indicate that manual scavenging is still practiced across many states in India. Manual scavengers face grave health hazards and socio-economic hardships. The laws against manual scavenging have failed to abolish this practice due to administrative apathy, lack of rehabilitation support for liberated scavengers, and continued prevalence of dry latrines necessitating manual disposal of excreta. The paper emphasizes the need for more concerted efforts by the government and civil society to end manual scavenging to uphold human rights, dignity, and justice for all. There is an urgent need for extensive awareness campaigns, social support, and proper rehabilitation of liberated scavengers into alternative professions.

There has been a growing interest in studying dysfunctional personality traits in the workplace. In line with this trend, this study examines how the Dark Triad personalities (Machiavellianism, narcissism, and psychopathy) can predict innovative work behavior. Additionally, the study builds on Trait Activation Theory and proposes a moderating effect of training satisfaction on this relationship. The purpose of this study is to understand if the Dark Triad traits predict innovative behavior while simultaneously examining the role of training satisfaction in channeling these traits toward innovative behavior. A questionnaire-based survey was conducted on the five largest telecommunication companies in Pakistan. The data gathered was analyzed using structural equation modeling. Results established a positive relationship between each trait of the Dark Triad and innovative work behavior. Moreover, training satisfaction was found to moderate the relationship between the psychopathy trait and innovative work behavior. In light of these findings, the study contributes to personality-behavior research in organizations by demonstrating that the Dark Triad predicts innovative work behavior in managers and that the innovative behaviors associated with the psychopathy trait can be enhanced in the presence of training satisfaction.