This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.
The chemical reinforcement of sandy soils is usually carried out to improve their properties and meet specific engineering requirements. Nevertheless, conventional reinforcement agents are often expensive; the process is energy-intensive and causes serious environmental issues. Therefore, developing a cost-effective, room-temperature-based method that uses recyclable chemicals is necessary. In the current study, poly (styrene-co-methyl methacrylate) (PS-PMMA) is used as a stabilizer to reinforce sandy soil. The copolymer-reinforced sand samples were prepared using the one-step bulk polymerization method at room temperature. The mechanical strength of the copolymer-reinforced sand samples depends on the ratio of the PS-PMMA copolymer to the sand. The higher the copolymer-to-sand ratio, the higher the sample’s compressive strength. The sand (70 wt.%)-PS-PMMA (30 wt.%) sample exhibited the highest compressive strength of 1900 psi. The copolymer matrix enwraps the sand particles to form a stable structure with high compressive strengths.
This study aims to determine the effects of monosodium glutamate (MSG) dosage on the yield of long beans (Vigna sinensis L.) of the Peleton variety. The use of MSG as a food ingredient has been a topic of debate, but research on its impact on plant growth is still limited, especially regarding long beans. Therefore, this research is important for providing further understanding of the influence of MSG on long beans plants. The study was conducted from July to October 2023 in Mata Air Village, Central Kupang District, Kupang Regency, East Nusa Tenggara Province. The research method used was a Randomized Complete Block Design (RCBD) with 9 treatments and 3 replications. The treatments included: No MSG, MSG at doses of 2.5 g/plant, 5 g/plant, 7.5 g/plant, 10 g/plant, 12.5 g/plant, 15 g/plant, 17.5 g/plant, and 20 g/plant. Parameters observed included flowering age (days), number of pods (pieces), pod length (cm), and pod weight (g). Based on the results and discussion, it can be concluded that MSG application had a significant effect on the number, length, and weight of pods, but had a non-significant effect on flowering age. The treatment of 15 g/plant was identified as the optimal MSG dosage for the plants, resulting in the highest number of pods (16.2), longest pod length (60.4 cm), and highest pod weight (256.4 g/plant). This research is innovative in exploring the potential use of monosodium glutamate (MSG) on long beans plants, particularly the Peleton variety. The focus on MSG application as a growth stimulant is an innovative step that has been less studied previously. The discovery of the optimal MSG dosage (15 g/plant) for achieving the best results provides valuable information for farmers to enhance productivity efficiently, sustainably, and environmentally friendly. Information about MSG’s potential as a plant stimulant can serve as a starting point for more sustainable agricultural strategies aimed at optimizing available resources.
In this study, we utilized a convolutional neural network (CNN) trained on microscopic images encompassing the SARS-CoV-2 virus, the protozoan parasite “plasmodium falciparum” (causing of malaria in humans), the bacterium “vibrio cholerae” (which produces the cholera disease) and non-infected samples (healthy persons) to effectively classify and predict epidemics. The findings showed promising results in both classification and prediction tasks. We quantitatively compared the obtained results by using CNN with those attained employing the support vector machine. Notably, the accuracy in prediction reached 97.5% when using convolutional neural network algorithms.
In this investigation the effect of collection seasons of explants (winter, spring and summer), type of explants (leaf disc and intermodal segments) and length of explants (0.5, 1.0 and 1.5 cm) for callusing in low-chill peach were standardized. The maximum callus induction (97.78%) in the low-chill peach was obtained from the intermodal segments of 0.5 cm in length used as an explant collected during spring season. The structural changes on the surface of the callus (5–7 weeks old yellowish green compact callus) during the progress of somatic embryogenesis of low-chill peach from the both intermodal segment as well as leaf disc derived callus were also examined with the use of scanning electron microscope (SEM). The SEM studies indicated that callus derived from internodal segment explant had the highest frequency of somatic embryos than callus from leaf discs. The SEM investigation, also demonstrated the sequential events/steps leading to low-chill peach somatic embryogenesis which was originating from somatic embryo mother cells through one unicellular pathway. Two types of calli were morphologically distinguished in both leaf disc and intermodal segment generated callus and these were the compact, well organized yellowish green embryogenic callus, containing large number of small, rich cytoplasmic, starch containing meristematic cells and soft and unorganized non-embryogenic callus containing sparsely cytoplasmic, vacuolated, and large cells devoid of metabolic reserves. The present SEM studies clearly demonstrated that somatic cells from peach explants generated callus could develop into fully differentiated somatic embryos through the characteristic embryological patterns of differentiation.
The WRKY gene family plays a very diverse role in plant growth and development. These genes contained an evolutionarily conserved WRKY DNA binding domain, which shows functional diversity and extensive expansion of the gene family. In this study, we conducted a genome-wide comparative analysis to investigate the evolutionary aspects of the WRKY gene family across various plant species and revealed significant expansion and diversification ranging from aquatic green algae to terrestrial plants. Phylogeny reconstruction of WRKY genes was performed using the Maximum Likelihood (ML) method; the genes were grouped into seven different clades and further classified into algae, bryophytes, pteridophytes, dicotyledons, and monocotyledons subgroups. Furthermore, duplication analysis showed that the increase in the number of WRKY genes in higher plant species was primarily due to tandem and segmental duplication under purifying selection. In addition, the selection pressures of different subfamilies of the WRKY gene were investigated using different strategies (classical and Bayesian maximum likelihood methods (Data monkey/PAML)). The average dN/dS for each group are less than one, indicating purifying selection. Our comparative genomic analysis provides the basis for future functional analysis, understanding the role of gene duplication in gene family expansion, and selection pressure analysis.
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