Plum (Prunus domestica) is a seasonal nutraceutical fruit rich in many functional food nutrients such as vitamin C, antioxidants, total phenolic content, and minerals. Recently, researchers have focused on improvised technologies for the retention of bioactive compounds during the processing of perishable fruits; plum is one of these fruits. This study looked at how the percentage of moisture content and percentage of acidity were affected by conventional drying and osmotic dehydration. Total phenolic content (mg GA/100 g of plum), total anthocyanin content (mg/100 g), and vitamin C (mg/100 g) Conventional drying of fruit was carried out at 80.0 ℃ for 5 h. At various temperatures (45.0 ℃, 50.0 ℃, and 55.0 ℃) and hypertonic solution concentrations (65.0 B, 70.0 B, and 75.0 B), the whole fruit was osmotically dehydrated. It was observed that the osmotically treated fruit retains more nutrients than conventionally dried fruit. The total phenolic content of fruit significantly increased with the increase in process temperature. However, vitamin C and total anthocyanin content of the fruit decreased significantly with process temperature, and hypertonic solution concentration was observed. Hence, it was concluded that osmodehydration could be employed for nutrient retention in plum fruit over conventional drying. This process needs to be further refined, improvised, and optimised for plum processing.

Purpose: This research paper aims to justify the need for the Quality of Hire (QOH) construct as a value-adding focus for strategic human resource management (SHRM). The traditional focus on efficiency and cost-oriented recruitment metrics overlooks the importance of QOH in providing a competitive advantage and delivering long-term value. The study expands the economic theory of human resource development and develops a profit-building concept relevant to SHRM by exploring the practices that enable QOH in organizations. Design: The study utilizes a case-study method to examine a target firm’s mechanisms to build QOH in its recruitment process. It applies a structuration theory lens to analyze the behavior of various actors, their agencies, and the continuous interplay between structure and action in enabling QOH. Findings: The findings suggest that assessing and building measures for getting QOH is a complex task for organizations due to the inherent reliance on lag measures such as performance and tenure. The study highlights that QOH can be enabled through changes in the firm’s recruitment practices. Originality: This paper contributes to recruitment research in two significant ways. First, it expands on the under-researched construct of QOH, providing clarity on its definition and importance. Second, it identifies lead practices that organizations can incorporate into their recruitment and selection processes to enable QOH. By using a structuration theory lens, the study explores how actors in the recruitment process adapt and align with new structural rules to enable QOH. Research implications: The research builds on the structuration theory in recruitment and selection and exhorts practitioners in organizations to move beyond efficiency-oriented recruitment practices and focus on practices that contribute to QOH. By considering post-hire outcomes, such as job performance and long-term retention, organizations can improve their talent acquisition and retention strategies, creating long-term value for the organizations.

The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

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.

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.

Based on our 11 years of medical bachelor's degree education practice for international students in China, combined with the national "the Belt and Road" strategic background and the "Quality Standards of Higher Education for International Students in China (Trial)" issued by the Ministry of Education, this paper explores the strategies to improve the quality of medical education in China. Specifically, it includes: 1) optimizing the enrollment standards of students from countries along the "the Belt and Road"; 2) Improve the quality assurance system for medical bachelor's degree education in China; 3) Innovate the management concept of "convergence"; 4) Establish a comprehensive education system for the cultivation of international students in China; 5) Strengthen the process monitoring role of awarding standards for medical bachelor's degrees in China. To provide theoretical support and reference for our school and sister universities to improve the quality of medical bachelor's degree education in China.