Determining Factors Affecting Independent Auditing in Small, Medium and Big-sized Auditing Companies- Case in Vietnam

2008 ◽  
Vol 74 (11) ◽  
pp. 3328-3335 ◽  
Author(s):  
Benjamin Orsburn ◽  
Stephen B. Melville ◽  
David L. Popham

ABSTRACT The endospores formed by strains of type A Clostridium perfringens that produce the C. perfringens enterotoxin (CPE) are known to be more resistant to heat and cold than strains that do not produce this toxin. The high heat resistance of these spores allows them to survive the cooking process, leading to a large number of food-poisoning cases each year. The relative importance of factors contributing to the establishment of heat resistance in this species is currently unknown. The present study examines the spores formed by both CPE+ and CPE− strains for factors known to affect heat resistance in other species. We have found that the concentrations of DPA and metal ions, the size of the spore core, and the protoplast-to-sporoplast ratio are determining factors affecting heat resistance in these strains. While the overall thickness of the spore peptidoglycan was found to be consistent in all strains, the relative amounts of cortex and germ cell wall peptidoglycan also appear to play a role in the heat resistance of these strains.


2021 ◽  
Vol 2 (2) ◽  
pp. 50-59
Author(s):  
Muna H. Ali

This study examined the factors affecting the academic achievement of undergraduate students at the faculty of Arts and Science Kufrah -Benghazi University as a case study. This study seeks to identify and analyze some determining factors that influence students' academic achievement in the study area. Four factors namely: psychological, family, learning facilities, and economic; were considered. The sample was randomly selected from the study population. A questionnaire was administered to 240 (90 males,150 females) students as a sample of this study. The responses of the students were analyzed to meet the objectives of the study using (SPSS) and displayed in forms and tables. After collecting the required data on the variables of the study, they were encoded to be entered into the computer to extract the statistical results. Statistical methods within the Statistical Package for Social Sciences (SPSS) were used to process data obtained by the field study of the sample. To analyze the data mean difference test is used. Results of arithmetic means of the psychological, family, learning facilities, and economic factors were medium. Furthermore, there were no statistically significant differences in the factors affecting academic achievement among the participants due to some demographic factors such as gender and marital status. following recommendations were made; provide proper learning facilities to the students and also improve the environment of the faculty. Furthermore, the students would perform well if they are properly guided by both their parents and teachers.


Author(s):  
Yi‐Jane Yang ◽  
Heng‐Hsin Tung ◽  
Kevin Kau ◽  
Shu‐Ying Shiu ◽  
Sheng‐Shiung Huang ◽  
...  

Author(s):  
Maria L. Loureiro ◽  
Maria Alló

Vessel oil spills are very serious natural hazards that have affected coasts worldwide for many decades. Although oil spills from tankers are highly publicized, very little is known about the role played by the incentives and regulatory instruments in place to prevent them. In order to shed some light on these issues, data were collected worldwide on large oil spills from multiple databases, starting in the 1970s, and merged with other socioeconomic records. A crucial concern is that that large oil spills have been undercompensated over time with respect to the damages caused. A meta-analysis was estimated in order to assess relevant factors affecting the damage claimed in oil spills and the compensations received by the affected parties. Meta-regression results show that the legislation applied (strict unlimited liability versus limited liability) played a crucial role in both the amount claimed and the final compensation received. Also, time-trend variables are shown as determining factors for both the damages and claims that are finally paid. To correct the large gap between damage claimed and compensation scenarios, it is recommended to strengthen compensation funds, while carrying out more comprehensive assessment studies which apply valuation methods comparable with those proposed by green capital initiatives for marine ecosystem services, and which could be used successfully during the litigation process.


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