The paper aims to identify why the digital transformation of accounting and audit remains partially achieved in Bangladeshi firms. Even as more digital tools become available, adoption remains incipient and irregular. Moreover, to understand the relationship between skills, cost, regulatory pressure, and audit quality in relation to digital adoption, a critical dialogic approach is employed. This study uses a qualitative approach, involving detailed interviews with finance professionals and auditors from reputable firms. Thematic analysis was conducted, and themes were identified using critical dialogic theory. The framework draws attention to power, voice, and institutional context in accounting change [see Methodology section]. Apparently, the study identifies four interconnected themes that determine digital adaptation. First, the lack of digital literacy and continuous education undermines self-assurance and increases cyber threats. Second, financial scarcity stalls investment when companies balance monetary expenditure with unpredictable profit. Third, regulatory frameworks such as the Digital Verification System (DVS) and online Financial Reporting Council (FRC) portals encourage firms to make changes to become compliant; however, poor enforcement hinders further reform. Lastly, digital tools that enhance transparency and detect fraud remain subject to human oversight. In most themes, adoption is portrayed as a negotiated, gradual process rather than a one-time change. In terms of implications, the success of technology adoption should result in staff development investments equal to, or even surpassing, those made in tools. Digital mandates should be followed by knowledgeable consideration and implementation by policymakers and regulators. Uptake can be improved through donor and industry bodies providing financing and technical assistance. A teacher should modify the accounting curriculum by incorporating programs and training, as well as critical data interpretation.

This study examines how intellectual capital (IC) affects the production efficiency of family owned manufacturing small and medium enterprises (SMEs) in Pakistan. Four key components of IC namely human capital, organizational capital, technological capital, and relational capital were analyzed to evaluate their influences on production efficiency. The findings indicated that organizational and technological capital have a strong and positive influence on production efficiency, showing the significance of structured processes and technological advancements in SME production efficiency. However, human capital exhibits a negative effect, potentially due to the presence of an unskilled workforce and ineffective workforce management. Relational capital does not show any significant impact. Furthermore, family ownership positively moderates the influence of human and organizational capital on production efficiency. However, it does not show a moderating effect on technological and relational capital on production efficiency. This study makes a unique contribution by distinguishing structural capital into organizational and technological capital, allowing for a more precise examination of their independent influence on production efficiency.

The goal of this research is to extract Methylene Blue 3 dye from an aqueous solution using environmentally safe, sustainable, and green adsorbents generated from palm fronds, a cheap and abundant natural resource in Sharurah, Saudi Arabia. Experimental activated carbon was made by calcining palm fronds in a muffle furnace for four hours at a heating rate of ten minutes at temperatures ranging from 100 to 800 degrees Celsius. The adsorbent was characterized using Brunauer-Emmett-Teller (BET) and thermal gravimetry. Adsorption and Kinetics Dye equilibrium was investigated at 70°C. They assessed the adsorption isotherm. Because of its high surface area and porosity, the results show that more than 99% of the hazardous dye was removed from water sources. To follow the adsorption processes, two simplified kinetic models were used: pseudofirst-order and pseudo-second-order equations. The pseudo-second-order equation may provide the most accurate explanation of dye adsorption. The adsorption was exothermic and spontaneous, as shown by entropy, enthalpy, and Gibbs free energy. The study's originality reveals that palm fronds can be used as one of the highest-quality, most economical, conveniently available, and ecologically acceptable bio-sorbents, thereby benefiting the economy.

The increasing resistance to conventional antibiotics and the high costs of modern healthcare necessitate the exploration of phytotherapeutic prophylactics. This study examines the preventive effectiveness of Ipomoea asarifolia extracts against infections caused by Staphylococcus aureus and Pseudomonas aeruginosa in Swiss albino rats. Leaf and whole plant extracts were prepared using methanol, ethanol, and aqueous solvents, administered at doses of 2 mg/kg and 4 mg/kg. Rats received a 7-day pretreatment before the bacterial challenge, with outcomes assessed through haematological parameters, behavioural observations, impact on major organs, and mortality rates. The findings showed that methanolic extracts exhibited dose-independent preventive effects, leading to significantly lower mortality rates in treated groups relative to negative controls. The data on PCV and WBC suggested immunological modulation and infection resistance; however, histopathological examination showed no significant damage to vital organs. The preventive effectiveness was greater against S. aureus compared to P. aeruginosa. The findings support the established use of Ipomoea asarifolia and highlight its potential as a natural antibacterial prophylactic, promoting further pharmaceutical development. The effectiveness varied based on extract type, dosage, and target organism, underscoring the need for standardisation and clinical validation.

North waters of the island of Bengkalis is a place boiling down to several rivers, including the river Jangkang and River Liung. The rivers have affected the concentration of total suspended sediment (TSS) in the strait waters of North Bengkalis Island. The results based on satellite imagery data show that TSS is quite high in the West season period until the transition period I (West to East) with a large concentration value of 200 mg / l. For the lowest TSS concentration occurs in the East season i.e., between 0 - 200 mg/l. TSS concentrations that dominate in the East season range from 51 to 75 mg/l. This value is higher than the TSS concentration of field data analysis, i.e., between 23 - 39 mg/l. Changes of coastal coastline of North Bengkalis during the last 20 years continue to change the size of the land area, with a land area of 131 ha lost.

This study aims to compare between the nutrional content and anti-oxidants ,the bioactivity and the anti-oxidation that found in the ethanolic extract of fruits and leaves (Morus nigra, Morus alba) which found in the region of Qued Souf. The study was about the estimation of proteins, carbohydrates, phynolic and flavinoid compounds, Anthocianine pigment and carotene, also measuring the acidity (pH) and electrical conductivity, as well as we carried out the counter effectiveness test of oxidation and the biologic effectiveness test. The results obtained showed that the fruits and leaves of both of the two types of the berries ,Have nearly the same amount of proteins and carbohydrates, also the leaves of Morusnigra and the fruits of the Morus alba have bigger amount of phenols and flavinoid . and as for the pigments , the fruits Morus alba and the leaves Morusnigra, the amount of anthocianin and there was a high amount of carotene in both types. Regarding the acidity (pH), it was mostly moderate where it tends to alkalinity in the leaves of Morus alba, and tends to acidity in the fruits of Morusnigra. while the electrical conductivity was nearly the same amoung the two types of fruits and leaves of Morusnigra. A low salinity was observed in the leaves of Morus alba. Morusnigra have higher bacterial inhibition activity and anti-oxidant activity compared to Morus alba.

Aim. Defining the platelet aggregation (PA) and interleukins IL-1β, IL-4, IL-6 and IL-18 indicators’ impact on the outcomes of ischemic stroke (IS). Materials and methods. A perspective clinical cohort study covers 108 IS patients. 93 (86,1%) patients were released from the hospital with improvements, but 15 (13,9%) patients did not survive. The study was carried out in the most acute (1st day of hospitalization) and acute (7 days of hospitalization) phases of the IS. The level of interleukins in blood serum was defined by enzyme immunoassay method. The PA research was performed by the nephelometric method. Results. Both in the most acute and acute phases of the IS, in parallel to the aggravation of PA disturbances, the lethal outcome probability grew. The latter also grew together with increase in the synthesis of IL-1β and IL-6, in the most acute phase of the IS. In the acute phase of the IS, lethal outcome was recorded in all patients with high values of IL-1β (>20.0 pg/ml) and IL-6 (>20.0 pg/ml), and all patients with low values of IL-1β (>15.0 pg/ml) showed improvement. When IL-4 was above 1.2 pg/ml, the probability of lethal outcome decreases and the one of improvements increases. Conclusions. Vivid disturbances of PA, IL-1β, IL-6 and IL-18 synthesis, in the most acute phase of the IS, signal higher probability of lethal outcome. Reduction in the levels of IL-1β, IL-6 and IL-18, in the acute phase, means improvement in conditions. The increase of IL-4, in the acute phase of the IS, means a high probability of improvement.

Probiotics are considered as the new nutraceutical agent. These agents, when incorporated in appropriate concentration in the gastrointestinal tract, found to prevent oxidative stress condition preventing consequences such as cancer. Lactobacillus acidophilus (L.A.B) is one of probiotic bacterium when introduced in sufficient colony serve as new prophylactic and curing agent. L.A.B. was cultured in pasteurised milk and In-vivo chemical dimethyl hydrazine (DMH) induced antioxidant was screened on Wistar rats. The haematological study proved that these microbes reduce the oxidative stress; which includes an increase in haemoglobin level and static white blood cell count compared to chemical-induced group and standard.