In Belgium and The Netherlands, bread wheat (Triticum aestivum L.) is getting attention within a growing movement looking for more sustainability of wheat cropping and breadmaking. The few varieties available are pure lines that do not match the wide range of environments and organic farming practices, so that yields and milling quality are often disappointing. Composite Cross Populations (CCP) have been created with the idea of evolutionary plant breeding through on-farm mass selection and seed saving. In 2015–2016, one such CCP of winter wheat was cropped side by side with a pure line variety in four organic farms with different wheat cropping practices, as a first step to answer some of the concerns arising from farmers’ networks we work with. Seeding rates ranged from the standard high to the very low ones practiced under the System of Wheat Intensification (SWI). Multivariate data analysis confirmed greater differentiation of the CCP both compared with pure line varieties and within populations on farms where inter-plant competition was less intense. Low seeding rates thus seem to enhance the phenotypic expression potential of a CCP, yet this is a neglected fact among participatory plant breeders. Since both CCP and SWI have great potential for ecological intensification within organic farming, we argue that more work is needed on finding new ways of combining innovation in farming practices and on-farm plant breeding, which also implies new ways of organising research.

The study attempts to establish a theoretical basis for the interaction between financial risk management and value of the firm among private capital firms.

Design and Methodology: The study was based on a theoretical review of the interaction between financial risk management and value of the firm focusing on the applicability of agency theory, trade-off theory and credit metrics model in anchoring capital management risk, liquidity risk and credit risk

Findings: The study shows that although private equity firms are not publicly listed, they face financial risks associated with defaults on loans advanced, volatility of interest rates, liquidity management and capital management. The agency theory explains the role of capital management risk and liquidity risk by incurring agency costs to deter the management from engaging in activities hindering achievement of wealth maximization goal. Similarly, companies balance between threat of bankruptcy and tax benefits of debt by finding an understanding between the advantages and the disadvantages that come with debt as outlined in the trade-off theory while credit metrics model help firms to quantify credit risk on loans, fixed income instruments, commercial contracts.

Practical Implications: Private equity firms must constantly be engaged in risk mitigation activities by extensively evaluating their financial, legal and business environments. The management of private equity companies must also always try to balance between the threat of bankruptcy and the tax benefits of debt in the formulation of capital structure by finding a compromise between the benefits and costs of raising debt. The management should also carefully consider credit risks during the credit appraisal and credit awarding process by using appropriate credit appraisal models such as credit metrics model.

The Significance of the Study: The conclusions reached in this study significantly impacts the perspective of the management with regard to risk management particularly in the banking sector which is predominantly adversely affected by credit risk, liquidity risk and capital management risks. Consequently the management would be in a better position to manage their risks using appropriate models and improve organizational efficiency and performance.

Purpose: Mergers and acquisitions are forms of corporate restructuring. This study was conducted to examine the firm's performance after the company carried out a merger and/or acquisition during the period 2010-2014. Design and Methodology: The variables used in this study are financial ratios such as Gross profit margin ratio, Operating profit margin ratio, Net profit margin ratio, Return on capital employed, Earning per share, Return on assets, Return on equity and Return on net worth. This study also focuses on how the quality of firm earnings changed following a merger and/or acquisitions to know whether the changes in firm profit will also affect the quality of profit. The sample was selected using a non-probability purposive sampling method. Data is analyzed using a descriptive statistical test, outlier test, normality test and hypothesis test (t-test). This study used paired sample t-test to analyze two different paired samples using the SPSS program. Findings: The results from this study show that the firm’s performance has decreased after mergers and acquisitions, but the quality of earnings after mergers and acquisitions have insignificant increases. Practical Implications: Management must discipline themselves to ensure good corporate governance, develop a good approach to the management of assets and liabilities, and pay attention to the knowledge transfer and technology transfer that the company gets for the benefit of the company to be able achieve the synergy of acquisition in order to increase profitability. The Significance of The Study: Statistical evidence found that company profitability will be declining significantly after a merger and acquisition occurred. But separately, this decline also makes the profits that are generated of better quality. This also means that the decrease of profitability is also increasing the better quality of their earnings.

Amaç: Bu çalışmanın amacı işletmelerdeki iç denetim etkinlik düzeyi ile kurumsal yönetim düzeyi arasındaki ilişkinin tespit edilmesidir. Tasarım ve Metodoloji: Verileri toplamak için bir anket çalışması yapılmıştır. Veriler yöneticilerle yapılan doğrudan görüşmeler, çevrimiçi gönderme, telefon ile önceden iş adamı derneklerinden alınan adreslerin aranarak firmalara anketin ulaştırılması şeklinde toplanmıştır. Bu çalışmada modelin hipotetik ilişkisini test etmek için PLS-SEM yöntemi kullanılmıştı. Bulgular: Çalışmada iki adet hipotez geliştirilerek test edilmiştir. İşletmelerde iç denetim sisteminin etkinliği arttıkça. Objektiflik, şeffaflık ve resmiyet düzeyinin yükseldiği tespit edilmiştir. Uygulamaya Etkileri: Son yıllarda işletmelerin çokuluslu hale gelmesi, halka açılarak sermaye gücünü artırma istekleri farklı çıkar gruplarının işletmeler üzerindeki etkisini ve beklentilerini arttırmıştır. İşletmelerin bu çıkar grupları tarafından kontrol edilmek istenmesi ile birlikte şeffaflık, hesap verilebilirlik, güvenilirlik kavramları önemli bir kriter haline gelmiştir. Özellikle uluslararası çapta yaşanan işletme skandalları ile birlikte kurumsal yönetim kavramı hayata geçmiş işletmelerin hesap verilebilirliği noktasında uluslararası bir kriter olarak kullanılmaya başlanmıştır. İşletmelerde kurumsal yönetim ilkelerinin etkinliğinin artırılmasında iç denetim önemli bir fonksiyon icra etmektedir. Gelecekteki skandallardan kaçınmak için, bu çalışma iç denetim sistemi ile kurumsal yönetim arasındaki ilişkiyi incelemektedir. Çalışmanın Önemi: Bu çalışmanın bulgularının, ticari organizasyonlardaki yönetsel sorunları azaltarak kurumsal yönetimin geliştirilmesine katkı sağlamasını amaçlıyoruz. Ortaya konan bulguların yönetim kurulu üyeleri, yöneticiler ve işletme ile ilgili çeşitli etkileri vardır. Kurumsal yönetim mekanizmalarının oluşturulması ve sorunlarının çözülmesi kurulların öncelikli sorumlulukları arasındadır. Bunu sağlamak için yöneticiler, bağımsız denetim yoluyla dış kontrolü davet etmeden önce iç raporlama prosedürleri ve iç kontrol ve izleme sistemleri oluşturmalıdır.

Purpose: In this paper, an update is provided on the on-going debate between audit retention and audit rotation in different parts of the world. Design and Methodology: This update is provided based on a systematic review of recent scholarship that have explored the supposed benefits or drawbacks of audit rotation amidst a climate of declining confidence in audited financial statements due to a series of financial scandals over the last few years. 28 articles were examined along four key categories, including the geographical distribution of the articles, article type, research themes and research methods. Findings: The findings of the review revealed that the debate between audit rotation and retention has no end in sight with empirical studies finding conflicting results regarding the merits or demerits of adopting a mandatory audit rotation regime in various countries. A recurring message amongst many of the studies is that perhaps time has come for the auditing profession to seek an alternative solution for maintain auditor independence. Practical Implications: A recurring message amongst many of the studies is that perhaps time has come for the auditing profession to seek an alternative solution for maintaining auditor independence. The Significance of The Study: Thisstudyrevealsthatauditor independence cannot be obtained merely by regulation. This is evidenced by the fact that audit-related financial scandals have continued to occur over this long period of time, despite the adoption of mandatory audit rotation in many parts of the world.

Purpose: Kosovo’s legal framework requires from businesses to implement IFRS when preparing financial statements. Based on this, the study aims to reflect the current situation regarding the recognition of IFRS by the accountants and the level of their implementation when preparing the financial statements, their attitudes and opinions regarding the effect they have on the quality and relevance of financial reporting for business directors and for all users of accounting information. Design and Methodology: The study was carried out with data collected from 264 businesses with turnover of over 1 million € selected as a research sample and processed through descriptive statistics and the quantitative analytical method. The design of the study involves two essential steps. The first step was a secondary data survey whose purpose was to research and analyze the framework of financial reporting of businesses. Meanwhile, the second step is the primary research conducted through questionnaires filled out in businesses and addressed to accountants (one employee in each business, a total of 264 accountants interviewed). Findings: The research results showed Kosovo's economic reality as far as financial reporting is concerned, which implies that businesses prepare accounting information according to the IFRS and publish it through publicly available financial statements under the regulatory requirements for accounting, financial reporting and auditing. In addition, the study highlights the level of awareness of accountants that the IFRS affect the quality and relevance of accounting information that will be used by third parties for economic decision- making. Practical Implications: Recognition of IFRS by accountants and their full implementation provides a qualitative and transparent financial information, useful to all users of that information, as well as to business executives. Unification of accounting language exceeds group interests by penetrating the capital market in and out of the country. The Significance of The tudy: This study presents a clear picture of the level of implementation of IFRS in Kosovo and the identification of factors affecting this level. In this respect, the study has raised the importance of enforcing standards by professionals, contributing to the improvement of financial reporting.

Purpose: The purpose of this study is to analyze the factors that influence the main performance of commercial banks in the Republic of Kosovo. In order to assess the main performance of commercial banks, the authors used side data processed from financial reports of commercial banks as the main segment of Kosovo financial sector over a decade (2008-2018). Design/methodology/approach: Data processing for financial reports included in the econometric analysis is done using the STATA software program, specifically using linear regression, fixed effect, random effect, Hausman Taylor Regression and GMM Model. Assuming that the profitability of a commercial bank is a key factor in measuring its financial performance, then internal factors that have an impact on financial performance are taken as econometric variables. The return on assets (ROA) has been taken as a subordinated variable, while the independent variables are: bank capital adequacy, bank liquidity rate, and operational efficiency of the bank. Findings: The results show that the profitability of commercial banks in Kosovo has a positive impact on capital adequacy and liquidity of commercial banks, while the commercial banks' operational efficiency has a negative impact. Practical implications: The article offers insights to commercial banks who should intensify their efforts to increase efficiency in rational management with operational and administrative costs, as well as, adapt the business model to market needs. Originality/value: The article presents significant pragmatic evidence in terms of its meticulous approach towards checking the robustness of results.

The principal objective of this study is to analyse the impact of macroeconomic factors on the level of deposits in the banking sector in Western Balkan countries. The impact of macroeconomic factors on the levels of deposits in the countries mentioned will be analyzed through econometric models. With reference to the applied models, the dependent variable will be the level of deposits, whilst the independent variables will be the interest rate on deposits, marginal rates, GDP, inflation and broad money. In order to achieve the research target set, the research will be based on secondary data which will be analyzed through the STATA program. The interest rate plays a key role in banking systems because it determines the benefits of the difference between the interest rate on loans and the interest rate on deposits. However, exposure to risk is often present because banks provide long-term loans financed by short-term deposits, and this involves the socalled interest rate risk. One of the most important channels of monetary policy transmission in an economy is interest rates. Macroeconomic factors and the financial sector structure in the economy of a country have a significant impact on determining the interest rate elevation. The analyzed period (2005-2017) is a compelling period for competent conclusions.

The nitrogen supply can be a yield-limiting factor in organic farming, especially when reduced tillage is applied. An organic field experiment was conducted from 2007 to 2013 to analyse the potential of the nitrogen supply through the efficient use of green manure crops in different tillage systems. Three farming systems were compared: a stubble cleaner system (SC) and a plough system (PL), both in a cereal-based crop rotation, and another plough system in a crop rotation that included alfalfa grass ley (PLALF). In the fifth year of the experiment, the experimental design was extended into a split plot design, and seven green manure treatments (Lolium perenne, Phacelia tanacetifolia, Sinapis alba, a mixture of Sinapis alba and Trifolium resupinatum, Trifolium resupinatum, Vicia sativa, and bare fallow as the control) were integrated into each of the three systems. The effects of the three systems and the green manure treatments on N mineralization, the soil microbial biomass and the yield of the main crops of oats and field beans in the sixth and seventh years of the experiment were analysed. The results showed that the choice of green manure species was of minor importance in the PLALF system. This system generally successfully supplied N to the oats with oat yields from 3.6 to 5.1 t per ha.Vicia sativa was the most promising green manure crop in the SC and PL systems, with the $\mathrm{N}_{\min }$ values and oat yields (4.0 and 4.6 t per ha) being similar to those in the PLALF system. In the subsequent year, the PLALF system again was more successful in most of the $\mathrm{N}_{\min }$ assessments than the PL and SC systems, which often had rather similar results. In addition, a main crop of field beans was able to compensate for the differences in the Nmin content, and the yields were similar in all three systems (3.1 to 3.7 t per ha). The microbial biomass in the top soil was significantly increased in the reduced tillage system compared to the plough systems. In conclusion, reduced tillage in organic farming can promote soil microorganisms and be competitive if the nitrogen supply is improved through the efficient use of green manure or an adequate leguminous main crop.

The digitization of power grids envisages a transition to new models of fault diagnosis, repair and maintenance of electric power grid equipment. The most promising tools for implementing advanced production asset management strategies are integrated technologies that are based on robotic diagnostic platforms, various hardware–software instruments and smart data analysis systems. The article analyzes other countries’ experience of developing robotic methods of fault diagnosis and mainte- nance of overhead power transmission lines, which present a major challenge in terms of monitoring, failure prediction and localized repairs. The Cablewalker robotic system was used as an example for identifying the advantages of integrated diagnostic hardware systems as opposed to traditional meth- ods of power grid equipment maintenance and overhaul. Recommendations are given for adopting the technology in grid companies. During trials of the technology on a 2.34-km section of a power transmission line 112 defects were detected versus three that were identified by means of ‘manual’ inspection. A digital twin of the transmission line was created to manage its technical condition with regard to various risks.

This paper focusses on rapidly growing gas demand in the state, its key drivers and solutions. Emphasis is provided on Kuwait’s outlook and ventures into liquefied natural gas (lNg), controls and measures developed for handling constraints in logistical infrastructure. requirement for tight interaction between the suppliers and consumers was pivotal to segregate different qualities of natural gas to certain consumers. A robust gas Network system was conceived in the state and it was concluded that under normal operating conditions, it will be possible to supply gas to all essential consumers by combining the available gas from upstream units, refineries and lNg import facility. In this work, a full-blown gas network was simulated to determine transportation capacities, potential restrictions of suppliers and flexibility to use different types of gases available in the system. The study outlined decisive propositions such as the natural gas produced in the state will not be adequate to fulfil the future energy demand, therefore, additional sources such as lNg were more deeply analysed. moreover, the current energy strategy is primarily based on fossil fuels and hence more efforts were required in implementing renewable energy solutions. In line with this approach, implementation of state sponsored renewable energy projects is underway and by 2030 the share of renewable energy is planned to stretch up to 15% of overall power demand.

The construction of offshore facilities for development of oil and gas deposits is preceded by careful Conceptual Studies, Front-End Engineering Design Studies (FEED studies) and a Detailed Engineering phase including accurate construction planning. Still, incidents during the Construction Phase could lead to needs for implementation of physical strengthening of construction details or changes to the construction process. These incidents could emerge from information coming from the construction of other facilities, detection of design errors or aspects which were overseen during the engineering phase. Serious consequences, like loss of assets or fatalities, could occur in case the unexpected information was not assessed and changes were not implemented.

In this paper, we report on how the design and construction processes were adjusted during the construction phase of the largest of the North Sea platforms, the Troll offshore gas production facilities, as new information became available while the platform was in the construction phase.

The assessment of all incoming information and implementation of mitigating measures led to the successful construction, installation and start-up of gas production from the platform. Of particular impor- tance for the success was the open attitude by the operator of the construction project to allow for voicing of concerns from companies hired to do verification, external reviewers and from project personnel.

The lessons learned during the construction of these facilities could be very useful for those involved in the design and construction of large projects, in particular in offshore oil and gas projects where the forces due to waves and currents and the strains due to bending and pressures are not always well known initially.

The paper is concluded by a recommendation to listen to those presenting warnings to project management during project execution (including the detailed engineering and construction phases).

One of the problems of food waste management is the acceptability of the treatment plants at local level because of the risk of odours. Anaerobic digestion as first step before composting has contributed to solve this problem, but, in the sector, it remains an opposition to large plants. That affects also food waste anaerobic digestion: people’s perception is that the stream coming at the gate of the plant is not theirs. The present paper shows an alternative to the conventional approach. The aim is to reduce the scale of the intervention giving a solution also to small municipalities or to an aggregation of small municipalities. The basic idea is suitable for adaptations depending on the local availability of manure and other plants specialised on wastewater. The integrability of these plants allows reduc- ing the costs for treating secondary streams to be managed, as discussed in the article. The extreme technological scenario is based on an anaerobic digester with unconventional pre-treatment of food waste and energy recovery, on a hydro-thermal carbonisation reactor for manure, on an ammonia separator for product recovery (by stripping), on a CO₂ separator (from off-gases), on a hydro-biochar flusher for opening to land application and on mechanised small-scale composters for small communities. The principles of the circular economy are adopted, but the economic balance is affected by the transport costs of the products. The suitability of this approach to medium income countries is discussed too.

The main purpose of this research is to present the influence of the oil price drop in the offshore training industry and the actions taken to minimise this effect. In particular, data corresponding to the Offshore Dynamic Positioning (DP) training and certification scheme by the Nautical Institute were used for the research. Since the oil price began to drop by the end of 2014, the oil and gas industry had to make some readjustments to keep the profits and continue in the business. The offshore DP training was affected by this crisis in two ways: the number of candidates starting the certification scheme dropped significantly; and on the other hand, candidates who had already begun the scheme were unable to complete the required number of days to be able to access the DP Simulator course, or for obtaining the DP Opera- tor certificate. During this period, the training and certification scheme has undergone some changes to adapt to the new situation and to try to resolve the problems mentioned above. The analysis of the data shows that the effect of the oil price drop was not initially affecting the training but only began to show the consequences after some months.

The main goal of the present paper is to present the study of energy efficiency measures for an electrical material industry. The high-energy consumption of this kind of industry lead companies to search for solutions that allow increasing the energy efficiency in their installations and in the processes, promoting the reduction of the energy consumption and costs. In this context, the objectives of this study emerged, which resulted from the main needs identified by the company. Therefore, the work was divided into four parts. The first one, was the study of replacing the existing lighting (mainly mercury vapor lamps by led); another study conducted was the replacement of the electric motors in injection machines by new and more efficient ones; the third one was the installation of a photovoltaic solar system (for self-consumption) and, finally, the project of a new power converter station for the company. The energy efficiency studies carried out are based on: a careful analysis of the data provided by the company; all the measurements done; the consumption profiles that have been drawn; an extensive market research (with the purpose of finding the most efficient solutions for each case); and in already existing and proven calculation methodologies, leading, in this way, to a greater reliability of the obtained results. These studies showed to which extent the implementation of the various measures presented are economically viable, their impact on the reduction of energy consumption and the annual savings achieved.

In this seminal contribution, the world’s first wholly-analytical gas volume fraction multiphase flow model is formulated and demonstrated in virtual flow meter and production allocation field applications for its differentiated ability to achieve improved reliability of phase flow rate calculations given pressure and temperature measurements at two different locations along multiphase production systems. The presented simple gas volume fraction equation is explicit in form and is validated against both lab data and oilfield flowline data. A crucial requirement for differential pressure flow meters for multiphase production systems, particularly wet gas systems in annular and annular-mist flows, is the calculation of the averaged gas volume fraction. Additional calculations include multidirectional entrainment calculations, which strongly affect the simultaneous entrainment of liquids in the gas phase and the gas in the liquid phases. historically, prior published gas volume fraction two-phase flow models had closure relations and artifi- cial adjustment (fitting) factors linked to controlled lab-scale conditions involving immiscible fluids that bear no resemblance to the complex petroleum mixtures undergoing phase change in uncontrolled long wellbore and flowline environments. Thus, ambiguous extrapolations were necessary leading to increased uncertainties. using an asymptotic approximation analysis approach, an analytical gas volume fraction equation is derived that overcomes this empirical-based restriction. In terms of comprehensive validation, the presented analytical gas volume fraction equation is demonstrated first for its ability to reliably repro- duce over 2600 two-phase annular and annular-mist flow experimental datasets inclusive of circular and non-circular conduits. Secondly, readily available published experimental data of both constant-diameter as well as variable-diameter sub-critical to critical choke two-phase flows are used for model validation in scenarios involving different flow obstructions. lastly, an offshore subsea flowline dataset is used to demonstrate the improved reliability of the new equation at field-scale operational conditions.

This article reports evidence for substantial public support for the large-scale deployment of three renewable energy options in Kenya: wind, solar PV, and geothermal energy. With these renewable technologies, the government of Kenya could make a large contribution to reaching its national commitment under the Paris Agreement. Prices, infrastructural needs, and land-use requirements importantly contribute to shaping public opinion about these renewable energy alternatives, in different ways and directions for wind, PV, and geothermal energy. While overall the evaluation of these technologies is positive, public authorities should be wary of the possible inconveniences and drawbacks associated with them. Anticipating and, where possible, mitigating these shortcomings in national climate and energy development plans could preclude some of them becoming possible hindrances for broad-scale adoption of wind, PV, and geothermal energy. Furthering quantitative public acceptance studies, like the one presented here based on (semi-)expert elicitation and information-choice questionnaires, can assist in Kenya fully reaching its national climate and energy ambitions. More generally, we argue that the establishment of affordable, clean, and secure energy systems, as well as the mitigation of global climate change, can benefit from stakeholder engagement and public survey analysis like the one performed in our study—in developing countries as much as in the developed part of the world.

High-purity zeolites A were synthesized from different coal combustion by-products (baghouse filter fly ash, cyclone filter ash, and bottom ash) and characterized in terms of morphology, chemical, and mineralogical composition. The products were tested for carbon dioxide capture by using a continuous CO₂ flow system passing through a column packed with the adsorbent material, which was connected to an analyser that directly measures the concentration of CO₂ The values of CO₂ adsorption capacities calculated for the unmodified Na-A zeolites (ZABF, ZACF, and ZABA) were 556.48, 494.29 and 654.82 mg g^–1, respectively. These values were higher than those achieved by the calcium-modified zeolite samples. ZABA adsorbent presented the best performance in CO₂ capture when compared to the other adsorbent material and achieved an adsorption capacity 32% higher than a 4A commercial zeolite. In the adsorption cycles study, the percentage of CO₂ desorption by ZABA at the second and hird cycles reached 93%, showing that zeolite A can be regenerated by heating at 150 ºC. The use of coal ashes to obtain zeolites and the application of these products for the CO₂ adsorption can be an important strategy to mitigate both the problem of waste management and the greenhouse gases emission in coal-fired power plants.

Water pollution by Cr is challenging due to its high toxicity. Most of chromium is released by industrial processes. Different methods have been developed to remove heavy metals from water, but they are expensive and not efficient for low concentrations. Microorganisms have received attention since they are able to grow in stress conditions. Bacteria living in water bodies near to mining are resistant to heavy metals; then, they have potential for bioadsorption applications. The purpose of this work was to isolate a microorganism tolerant to Cr from water bodies near to a mining zone. The isolated, Pseudomonas koreensis, was immobilized in alginate beads and its efficiency to remove Cr from water was evaluated. For isolation, serial dilution of samples was conducted; microorganisms were cultured in EMB, MacConkey and Mannitol salt agar and incubated at 30–35 °C for 24 h. The dominant colonies were replanted in nutrient agar supplemented with chromium and they were incubated at 30–35 °C until growth evidence. Species identification was done according to Bergey’s Manual and by 16 S rDNA sequencing. Alginate beads were prepared by slow continuous deposition method. Isolated bacteria were set in batch reactors together with alginate beads and nutrient medium to promote microorganism immobilization. The biofilm presence was confirmed through SEM. A random experimental design was used to determine the best amount of adsorbent in lab scale batch reactors. The concentration was taken as variable considering 15, 25 and 40 g. Temperature, pH, stirring and concentration of Cr (VI) were fixed at 30°C, 6.6, 150 rpm and 10 ppm, respectively. Samples from 0 to 56 h were taken. A variance analysis was performed. Chromium removal of 97% at 32 h was reached. Significative difference was observed related to adsorbent concentration and time. The best results correspond to 40 g of adsorbent.

Fermented leaf fertilizers (FLF) are made of anaerobically fermented plant and/or animal resources and principally used for foliar plant nutrition, as they provide a quick nutrient supply, especially of micronutrients. Their use is most common in horticultural production as a complementary measure to organic basal fertilization in the case of nutrient deficiencies. Since FLF are commonly made of farm residues, their formulation varies according to the available resources and the treated crops. The most common raw materials are cattle manure, cow milk, cane molasses, and water. Within Latin America, the production of FLF is popular with smallholders. Most of these farmers produce them on-farm using adapted plastic barrels as fermenters. Industrial production is conceivable. FLF have been successfully tested in banana, bean, broccoli, carrot, cucumber, lettuce, maize, papaya, and spinach production. This review highlights the principles of this sustainable and promising organic fertilization strategy, emphasizing the preparation of FLF.

Profit maximization is in the foundations of the decisions of a firm’s management. In order to achieve this, it is important to reveal the skills that exist within the firm and the firm’s performance. It is expected for the market value of the firm to increase in the case that its performance is analyzed well. Performance analysis aims to determine the firm’s strategies and apply these strategies in a rational and the most economical way. Decision-makers at firms use analyses that are carried out with different Multi Criteria Decision-Making methods to determine their corporate strategies and make the most accurate decisions. Analysis methods that provide the maximum utility by using financial data are preferred. The purpose of this study is to use the PROMETHEE method to determine the relationship between the market values and financial performances of firms in Turkey that are traded at BİST 100 (Borsa Istanbul 100 Index). For this purpose, financial performance and market value analyses were carried out based on the balance sheets and income statements of the first 100 firms that are traded at Borsa Istanbul for the year 2017. According to the results of the analyses, among all the firms traded at BİST 100, the banking sector was at the top in the year 2017 in terms of financial performance and market value.

The BTEX group (benzene, toluene, ethyl benzene and xylene) are known for their potential toxic, mutagenic and carcinogenic effects, especially in an indoor occupational environment, where these substances dissipate with greater difficulty. Thus, the present work evaluated the concentrations, mutagenicity and cytotoxicity of the BTEX group in the indoor air of workshops involving painting and varnishing. Samples were collected using air pumps from the outside of the open environment workshops and from the inside of each of the three workshops. The chemical analyses were carried out using gas chromatograph with mass spectrometry. The mutagenic and cytotoxicity potentials were determined using the Salmonella/microsome and WST/LDH assays, respectively. The concentrations of each constituent of the BTEX group were below the limits established by the National Institute for Occupational Safety and Health and toluene presented the highest value. Moreover, these compounds did not induce mutagenic activity in the TA98 and TA100 Salmonella typhimurium strains either in the presence or in the absence of metabolization, and no cytotoxic effects were observed in the A549 human lung cells. These results may be related to the low BTEX values found in the occupational environment, as can be seen in some other studies. Nevertheless, at low concentrations, these compounds may cause toxicity by a pathway not investigated in this study or may have interacted with other non-monitored air constituents, reducing their toxicity. The present study sought to obtain more information and clarifications regarding occupational exposure to BTEX, contributing to the risk assessment of the workers exposed to these substances.

This study was conducted to examine the effect of individual taxpayer attitudes in Palembang City regarding the implementation of tax administration sanctions, service from account representative (tax service officer) and the ability to pay tax amnesty ransom to individual taxpayer compliance. The total sample of this study consisted of 402 individual taxpayers in the city of Palembang, Indonesia with a variety of professions. Data analysis was performed by multiple regression analysis techniques. The hypothesis was tested using the coefficient of determination (R²), t and F test statistics. The results showed that the attitude of taxpayers related to tax administration sanctions, service from Account Representative and the ability to pay tax amnesty ransom had a positive effect on individual taxpayer compliance in Palembang , Indonesia.

Modern societies rely on mass mobility, in particular by private car. Car numbers are growing worldwide due to economic and other factors. Nearly, all have engines that run on fossil fuels. Use of fossil fuels contributes to climate change (via CO₂-emissions) and local air pollution (primary NO_x- and PM₁₀-emissions). Both have profound environmental and health implications. The paper explores the technical and behavioural feasibility of zero-emission private car use in The Netherlands in 2030. Base year is 2010. The following research questions are addressed:

1. How much CO₂, NOx and PM₁₀ did passenger cars emit in 2010?

2. How much will this be in 2030?

3. What would these figures be if electric cars become mainstream in 2030?

4. What would the impact be of sustained urbanization on these emissions?

5. How would a greener power mix in electric power plants affect the emissions of CO₂, NO_x and PM₁₀ by electric cars?

A simulation model was used to quantify a rich set of scenarios. Many car manufacturers aim to produce more (fully) electric vehicles (FEVs) in the coming years. More FEV translates into less (growth in) consumption of fossil fuels and emissions. The remaining emissions are still on the high side. Urbanization may support a further reduction. It reduces car ownership and use and thereby the growth in car kilometres, fossil fuel consumption and emissions. Growing production of renewable energy gradually makes the power mix greener. The most extreme combination of scenarios enables society to reduce CO₂-emissions far beyond the −50% target in 2030 for the assumed car mobility scenario.

The feasibility of this outcome is rather uncertain. An extension of decades of neoliberal, market-first transport policy would very likely slow down the pace of the transition.

Auditors are required to provide high levels of assurance that financial statements are free of material misstatements. This paper contributes to the literature on the field of audit sampling, by proposing a procedure to estimate the proportion of misstated records in a numerical audit data set based on stratified sampling, which can also be of assistance in financial fraud detection. Stratification rules based on the expected profile of misstated records and on Benford's law are evaluated and compared through an empirical experiment. The results show that: 1) the examined stratification rules perform significantly better than a simple random sampling approach; 2) when using Benford’s law, combining it with other methods does not seem to improve the performance of the estimation. The proposed procedure can be embedded in an audit software and contribute to enhance the effectiveness of audits and fraud detection.

Expected losses approach is developed to estimate the loss provision relating trade receivables by enactment of TFRS 9 (Turkish Financial Reporting Standards, Financial Instruments Standard). The expected losses relating trade receivables means the average losses weighted due to credit risk. Therefore; estimation the credit risks related with trade receivables is substantial before calculation of expected losses relating trade receivables. Hence; the aim of this study is examining the following matters: Estimation of credit risks relating the trade receivables within the framework of TFRS 9 Financial Instruments Standard, Calculation of expected losses due to credit risks and Accounting of the expected credit losses being estimated.

Liquidity crunch is one of the greatest challenges that deposit money banks are confronted with which negatively affect their strength and stability and ultimately leading to collapse of some. Arising from this, the study focused on the “effect of income mix on liquidity of Nigerian deposit money banks.”The study adopted an ex post facto research design, while ten out of all the listed banks were purposefully selected. The study obtained secondary data from the annual reports and accounts of the sampled banks from 2008 to 2017. Series of preliminary analyses involving descriptive and correlation analyses were conducted while generalized method of moment was employed in testing the hypotheses. The study found that all the variables of interest on income mix individually exhibit no significant effect on liquidity (P > 0.05), in effect, ratio of interest income, fee and commission income, foreign exchange income and other income were found to influence liquidity negatively while investment income was found to exert positive effect on liquidity. The study’s conclusion arising from the findings is that income mix has significant positive joint effect on liquidity management. Arising from the conclusion, the study recommends that bank should keep diversifying their income base as such strategy significantly improves liquidity, while also improving on the interest income, fee and commission income, foreign exchange income and other income.