This study aims to analyze the effect of Management Support, Internal Control, and Accounting Information System on Internal Audit Quality in bakery-sector SMEs in Jakarta. A quantitative approach was employed using primary data collected through questionnaires distributed to SME owners and managers. Data analysis techniques included validity and reliability tests, classical assumption tests, and multiple linear regression analysis comprising t-test, F-test, as well as correlation and determination coefficients. The results indicate that Management Support, Internal Control, and Accounting Information System each have a positive and significant effect on Internal Audit Quality. Among these variables, Management Support shows the most dominant influence. Simultaneously, all independent variables significantly affect Internal Audit Quality, and the regression model is considered appropriate. The correlation coefficient reflects a strong relationship, while the coefficient of determination indicates that a substantial proportion of the variation in Internal Audit Quality can be explained by the proposed model. These findings highlight the strategic role of managerial commitment, effective internal control, and adequate accounting information system in enhancing the quality of internal audits within SMEs.

Purpose: The paper aims to provide an overview of the current state-of-the-art research regarding the impact of system of internal control on fraud deterrence, primarily analyzing whether and how digital technologies can enhance components of this system, focusing on control activities, for better prevention and detection of financial statement fraud. Methodology/approach: A literature review and a thematic analysis of the most recent scientific and professional studies related to anti-fraud technologies, systems of internal control and financial statement fraud are conducted. Findings: The literature review revealed that the most prominent research avenues in the field are related to applying the fraud diamond model and identifying common red flags, tools, and techniques for financial statement fraud prevention and detection, as well as investigating the impact of digital business transformation and the adoption of digital technologies on a company’s system of internal control as an anti-fraud mechanism. Research limitations/implications: The limitations of the study relate to the literature review design and the focus on secondary sources. Therefore, future studies should aim to conduct primary research to provide confirmation of or new research outlets for existing assumptions on this topic. Originality/value: This paper contributes to enhancing existing theoretical and practical state-of-the-art knowledge regarding the usefulness of technologies for transforming systems of internal control as the primary tools of corporate anti-fraud programs in the contemporary digital era.

Purpose – This study examines the effect of scepticism and the client’s risk factors (internal control and financial pressure) on the tax fraud judgement of the Inland Revenue Board of Malaysia (IRBM). Additionally, it explores the interaction effects of these variables on tax fraud judgment. The analysis aims to identify the key factors contributing to tax fraud judgment among tax officers. This will assist them in conducting effective tax audits and tax investigations aligned with IRBM’s Tax Audit and Investigation Framework 2023. Design/ methodology/approach – An experimental study was conducted with four case scenarios for 176 tax officers from the IRBM tax officers. The paper utilised a quantitative approach, specifically employing structural equation modelling. Findings – The study reveals that both scepticism and the client’s internal control are critical factors that influence how tax officers assess the risk of tax fraud, while the client’s financial pressure does not directly impact tax fraud judgements. This could indicate that financial pressure alone does not necessarily raise red flags for tax fraud without other factors being present. However, the client's internal control does not significantly moderate the relationship between scepticism and tax fraud judgment. Therefore, internal control alone has a significant impact on how tax fraud is judged, even without interacting with scepticism. Research Limitations – This study is limited to examining scepticism, client’s internal control and client’s financial pressure on tax fraud judgement. Future studies may consider other additional individual and contextual factors that could influence tax fraud judgment, such as competency, technology and regulatory enforcement. Originality/ value – This paper offers a valuable contribution to the body of knowledge by addressing significant gaps in the literature on tax fraud. It also explores the integration between behavioural studies and tax fraud judgement, which has been scarcely supported by statistical evidence in previous research.

Integrating processes, commonly found in industrial systems like liquid level and thermal control, present significant control challenges due to their non-self-regulating nature and sensitivity to input disturbances. This paper proposes a cascade control strategy tailored for such processes, focusing on effective disturbance rejection. The approach employs a modified dual Smith predictor (SP) architecture, integrating Internal Model Control (IMC) principles in both inner- and outer-loop designs. The inner loop employs a standard IMC method to address dominant dynamics, while the outer loop utilises a target-loop formulation to shape the desired open-loop behaviour. The key design parameters, the IMC filter, and the target loop gain are tuned by using the maximum sensitivity selection to balance performance and robustness. In comparison with other dual-loops and recent schemes, the new control structure and tuning approach have proven to be more robust and easier to tune. The experimental test of a two-tank level system demonstrates superior disturbance rejection and set-point tracking in real-time.

Diagnostic pathways and reported latency of Parkinson's disease among Chinese immigrants in New York city: A retrospective chart review.

This is the reason researcher conducted a study to assess the microfinance institution services and performance of small and Medium Enterprises (SMEs). The specific objectives in this research were to determine microfinance institution services that contribute to performance of SMEs in Nyarugenge District, to assess the performance of SMEs resulting from financial support of microfinance institution and to determine extent to which training facilities contribute to the performance of SMEs. This research used descriptive research design with two mixed methods (quantitative and qualitative). The target population was officials of credit department, employment team in finance department, officials in operation department of reseau Interdioscesain of Microfinance, Nyarugenge District. The total population was 111 from which a sample of 87 respondents were drawn. Simple random sampling techniques was used to select a sample and data were collected by using questionnaire and interview. Data analysis was done through Statistical Package for Social Science (SPSS) version 16. Research findings showed that 62.1% highlighted saving service facility to assist microfinance operations, 31% of respondents indicated that microfinance offers credits facilities, 6.9% of respondents said that the institution provide additional support services like financial advice as indicated by 48.2%, trainings facilities as indicated by 39.1% and business planning as indicated by 12.6%. Therefore, researcher recommends this institution to continuous cut off problems related to capital market, costs of financial services, capital access, collateral requirements, capital management, cost of registration, structural weakness in terms of governance, portfolio management and internal control for its sustainability. Keywords: Microfinance, Institution, performance, small and medium enterprise

Banks are fundamental to economic growth, yet their profitability remains intrinsically linked to the efficacy of their credit risk management (CRM). History, from the 2008 global financial crisis to recent high-profile failures like Silicon Valley Bank (2023) and Investrust Bank (2024), underscores that weak CRM can destabilize institutions and erode financial performance. This study examines the impact of CRM practices on the profitability of Indo-Zambia Bank, employing an explanatory sequential mixed-methods design. Quantitative analysis of financial records and staff perceptions was integrated with qualitative insights from bank personnel to provide a holistic assessment. The findings reveal a significant positive relationship between effective CRM and profitability, with the integrated CRM lifecycle, particularly monitoring and recovery, emerging as the strongest predictor. While the bank operates within a structurally sound CRM framework, its performance is mediated by critical implementation gaps, including deficiencies in staff training and inconsistent monitoring practices. Furthermore, the bank's non-performing loan (NPL) trajectory, although below the industry average, mirrors troubling sector-wide trends, suggesting that systemic challenges can potentially overwhelm internal controls. The study concludes that translating a robust risk framework into sustained profitability requires a strategic shift from policy design to operationally seamless execution. It offers actionable recommendations for strengthening post-approval monitoring, investing in early-warning technologies, and enhancing recovery mechanisms to fortify the bank's financial resilience.

Hydrogen energy is pivotal to the global energy transition, and the development of high-efficiency, safe hydrogen storage technologies constitutes a prerequisite for its large-scale commercialization. Kinetic bottlenecks including slow reactions, delayed front propagation, and marked spatial heterogeneity driven by strong thermal-mass transfer coupling restrict the engineering application of solid-state metal hydrides. However, the current research mainly focusing on overall performance lacks a systematic understanding of the spatiotemporal evolution mechanisms and their intrinsic links to internal structural control. In this work, a 3D multiphysics model of a LaNi5-based reactor is developed to systematically elucidate spatiotemporal evolution patterns, facilitating the proposal of a structural decoupling framework based on synergistic thermal-mass resistance reconfiguration. Both absorption and desorption show distinct three-stage evolution, shifting from kinetic dominance to transfer limitation: absorption causes core self-inhibition via heat-hydrogen supply mismatch, leading to much lower core than surface storage capacity; desorption results in significant inner-layer lag due to endothermic cooling-driven pressure drops. Thermal-mass coupling-induced inverted spatiotemporal evolution is identified as the root cause of spatial heterogeneity. Quantitative comparison of straight-pipe, spiral-tube, and honeycomb structures reveals that internal architectures achieve effective thermal-mass decoupling through expanded heat-exchange areas, reconstructed diffusion pathways, and optimized heat source distribution. Notably, the honeycomb structure with a parallel micro-unit network achieves 89.1% and 86.6% reductions in absorption and desorption times, respectively, showing superior dynamic performance and field uniformity. This study provides a theoretical basis for the mechanism-driven design and synergistic performance optimization of high-efficiency solid-state hydrogen storage reactors.

Purpose This study aims to investigate the effect of digital transformation on accounting conservatism, emphasizing the moderating role of industry type in an emerging market context. Focusing on Egypt, it examines whether differences in sectoral digital maturity shape how technological adoption influences conservative financial reporting practices, thereby highlighting the importance of institutional and operational heterogeneity across industries. Design/methodology/approach Drawing on signaling theory, agency theory and the resource-based view, the study employs a quantitative research design using panel data from non-financial firms listed on the Egyptian Exchange (EGX) over the period 2019–2023. The empirical analysis relies on multivariate regression models to test the direct effect of digital transformation and its interaction with industry characteristics. To address potential endogeneity concerns, the study applies two-step System GMM estimations, ensuring robust and reliable inferences. Findings The results indicate that digital transformation is positively associated with accounting conservatism. This relationship is significantly stronger in industries characterized by higher levels of digital maturity, suggesting that sectoral readiness conditions the extent to which firms can translate digital investments into improved governance outcomes. Overall, industry digital maturity amplifies the conservatism-enhancing effect of digital transformation. Practical implications The findings suggest that managers can strengthen conservative reporting and internal control systems through targeted digital investments. Regulators and auditors should account for industry-specific digital maturity when evaluating reporting quality and disclosure risk. Firms in technology-intensive sectors may gain particular benefits from prioritizing advanced digital capabilities aligned with governance objectives. Social implications By enhancing transparency and reducing information asymmetry, digital transformation supports accountability and investor confidence, which is especially critical in emerging markets with developing institutional frameworks. Originality/value This study contributes to the accounting literature by introducing industry type as a moderating factor in the digital transformation–conservatism nexus and by employing advanced GMM techniques. It offers context-sensitive evidence from Egypt and extends conservatism research through the use of digitalization measures derived from content analysis.

Internal audit is an integral part of modern corporate governance systems and plays a crucial role in evaluating and improving the effectiveness of an organization’s internal control mechanisms. Internal audit is considered an independent function within an enterprise, aimed at enhancing management processes, optimizing resource utilization, and reducing risks. This study analyzes the content of the internal audit system, its functions, its role in improving managerial reporting, and its significance in economic decision-making. The article examines the interrelationship between internal audit and the internal control system, highlighting their importance in ensuring the sustainable development of an organization. The study identifies the main functions and responsibilities of internal auditors and proposes mechanisms for effective organization of internal audit in the context of Kazakhstani enterprises. In addition, factors affecting the effectiveness of the internal control system and ways to improve it are analyzed. The authors emphasize the need to develop the methodological and informational base of internal audit to enhance the quality of managerial reporting. Internal audit ensures the accuracy, timeliness, and relevance of managerial reports, providing company management with reliable information for strategic decision-making. This, in turn, strengthens the financial stability of the organization and improves its overall efficiency. The study results identify modern directions for improving managerial reporting, including the implementation of digital technologies, the use of risk-based audit methods, and the advantages of automating internal audit functions. Enhancing internal audit enables organizations to increase transparency, flexibility, and the ability to implement long-term development strategies.

Introduction: Financial statement fraud (FSF) undermines investor confidence and corporate governance systems. Weak internal controls, financial pressure, and industry norms can create conditions that facilitate fraudulent reporting. The Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework provides a governance structure for evaluating internal control effectiveness, yet its ability to predict FSF remains underexplored. The study evaluates the effectiveness of COSO-based internal control indicators in detecting FSF using statistical and machine learning approaches within the theoretical framework of Institutional Anomie Theory (IAT).

Introduction. Cohort analytical epidemiological studies of cosmonauts’ health have a number of specific features. The estimates of long-term health outcomes in this occupational group can only be refined provided that the observation period of the Soviet and Russian cosmonaut cohort, originally established in 2013, be extended and regularly updated with emerging data. Objective. Analysis of changes in the main mortality indicators of Soviet and Russian cosmonauts over the cohort observation period extended by five years until 2023. Materials and methods. Using prospective observation studies over the historically formed cohort of male Soviet and Russian cosmonauts in 1960–2023, data update was implemented. Encoded and anonymized personal data of cosmonauts underwent processing and analysis. Using the standardized mortality ratio (SMR) with a 95% confidence interval (95% CI), mortality risk among cosmonauts was assessed. The total number of participants as of the cohort closure date (31.12.2023) was 270 cosmonauts, divided into two groups based on the presence of spaceflight (SF) experience. Group 1 comprised 127 cosmonauts (47.0%), who undertook at least one SF. Group 2 comprised 143 cosmonauts (53.0%) without SF experience (internal control). The male population of Russia served as the external control group. Cause-of-death analysis was conducted according to ICD-10. Additionally, information on the initial education of cosmonauts as a factor significantly influencing life trajectory was collected. Statistical processing was carried out using the MS and Stata 14 software packages. Results. Extending the observation period contributed to an increased accuracy of death risk metrics by narrowing the 95% confidence intervals. The all-cause mortality risk among cosmonauts with SF experience was found to be reliably lower compared to both the male population of Russia (SMR = 0.37; 95% CI 0.27–0.50) and cosmonauts without SF experience (SMR = 0.73; 95% CI 0.53–0.98). No statistically significant decrease in cancer-related death risk was observed among cosmonauts with SF experience compared to the general population (SMR = 0.62, 95% CI 0.32–1.09). A correlation was found between the initial education of cosmonauts and mean age at death. Thus, the mean age of death for cosmonauts with military specialization and SF experience was 68.1 years, compared to 60.3 years ( p = 0.015) for those without SF experience. Conclusions. Oncological vigilance in cosmonauts with SF experience is generally higher than in both control groups, despite their unequivocally better health status. Further refinement of the data obtained can only be achieved by extending the observation period, considering the career-long duration of space stay in relation to the health status of cosmonauts. Individual-related factors affecting the health of cosmonauts without SF experience were identified. The link between professional education and the mean age at death underscores the need for developing individual preventive measures for this group and longer post-career health monitoring.

This study examines the principal determinants of internal control quality (ICQ) in Egyptian non-financial listed firms, focusing on corporate governance attributes and firm-specific characteristics. ICQ is measured using survey responses from external auditors for the period 2013–2016, based on a balanced panel dataset of 236 firms listed on the Egyptian Stock Exchange (EGX). The findings indicate that board independence is positively and significantly associated with ICQ under a combined leadership structure, but exhibits a negative association under a separated structure. Ownership dispersion significantly enhances ICQ when leadership roles are separated, but becomes insignificant under a combined structure, suggesting that leadership concentration may empower block holders over minority shareholders, potentially weakening ICQ. Regarding leverage, the association with ICQ is positive under combined leadership and negative under a separated structure, indicating that concentrated leadership may strengthen creditor monitoring in highly leveraged firms, thereby improving ICQ. Overall, the results demonstrate that the effects of corporate governance and firm-level characteristics on ICQ are contingent upon the company’s leadership structure. This study contributes to the accounting literature by providing evidence from an emerging civil law environment and by extending the analysis of Chen et al. (2017), originally conducted in the United States. The findings offer policy implications for Egyptian regulators regarding internal control disclosure requirements and challenge the conventional view that combined leadership necessarily undermines transparency in emerging economies.

Background: Maternal control and the sense of support significantly influence a woman's experience of birth. This study aimed to adapt and validate the Support and Control in Birth (SCIB) scale in Spanish women to assess maternal perceptions of support and control during birth, and to develop and validate an abbreviated version of the instrument. Methods: A cross-sectional study was conducted with a sample of 302 Spanish women who had given birth within the previous 6 months and were at least 1 week postpartum. Content, construct, and criterion validity, as well as reliability, were analysed using an expert panel, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), Cronbach's Alpha Coefficient, and Intraclass Correlation Coefficient (ICC). Criterion validity was assessed using the Generalised Anxiety Disorder Screener (GAD-7) and the Birth Satisfaction Scale-Revised (BSS-R). Results: The KMO test yielded a value of 0.925, and Bartlett's test of sphericity was significant (p < 0.001). EFA identified three factors (Support, External control, and Internal control) that explained 56.49% of the total variance. CFA showed good model fit for most of the evaluated indices. The SCIB scale correlated negatively with the GAD-7 and positively with the BSS-R (p < 0.001), as well as with several obstetric and neonatal variables (p < 0.05): planned pregnancy, high-risk pregnancy, onset and type of delivery, birth plan, use of epidural analgesia, maternal involvement, postpartum complications, and newborn characteristics. Cronbach's alpha was 0.951, and the ICC indicated excellent consistency and agreement (0.995; 95% CI: 0.990-0.998). Based on expert panel consensus, a 24-item abbreviated version was developed that exhibited psychometric properties similar to those of the original version and a high correlation with it (r > 0.90). Conclusions: The Support and Control in Birth (SCIB) scale is a valid and reliable instrument for assessing perceptions of support and control during birth in Spanish women. The 24-item abbreviated version is recommended.

ABSTRACTA variety of malignancies can be found in the sinonasal tract including the nasal cavity, paranasal sinuses, and skull base. Many of these are attributed to viruses, for example, carcinomas with the presence of transcriptionally active high‐risk human papillomavirus, as well as Epstein–Barr virus associated malignant lymphoepithelial carcinoma and haematolymphoid neoplasias. Olfactory neuroblastoma (ONB) is a rare malignant tumor of the olfactory fossa with an unknown etiology. We present the first comprehensive virus study of ONB. By targeted next‐generation sequencing for 41 DNA viruses, we investigated the presence of papillomaviruses, herpesviruses, polyomaviruses, and parvoviruses, among others, in 12 ONBs. In addition, herpesvirus presence was evaluated by qPCR. Low‐risk HPV6 was detected in one sample. Human endogenous retroviruses were positive in all samples, supporting successful library preparation and sequencing, considered as an internal quality control. No other virus findings were observed. The present broad‐scale virus study did not reveal abundant presence of viral DNA in ONB suggesting a limited viral role in its etiology. Nevertheless, our cohort exhibited a finding of low‐risk HPV, which has been associated with increased risk of cancer progression of inverted sinonasal papilloma in the same anatomic site advocating for further research.Trial Registration: §31/07.03.2019

Postural instability is one of the key motor symptoms of Parkinson’s disease (PD), which worsens with disease progression, leading to an increased fall risk. The complex internal processes of postural control and the elements causing this instability due to PD are still not fully understood. Predictive neuromusculoskeletal simulations can help to gain insights into internal postural control processes and their correlations, which cannot be measured directly. In this paper, we investigated the influence of increased motor signal noise and neural delays on the postural control of quiet upright standing and the resulting sway parameters using a previously published postural control model following assumptions that higher signal noise and neural delays lead to postural impairments in PD. Simulation results were compared to experimental motion capture data from 31 individuals with PD and 31 age- and sex-matched healthy control participants. We found that both higher signal noise and increased neural delays led to an adapted postural control behavior that can be associated with PD. The variations in sway parameters showed high agreement with the previously measured experimental data and the differences between individuals with and without PD. However, further investigation into additional movement tasks is necessary to strengthen these findings.

This study aims to examine fraud prevention in Indonesian government institutions by analyzing the influence of internal control systems and integrity zones, as well as the moderating role of transformational leadership. The population consists of civil servants working in a central government ministry that has implemented integrity zone initiatives. Using purposive sampling, 375 valid responses were obtained from employees involved in financial management, supervision, and administrative functions. A quantitative approach was applied through structured questionnaires, and data were analyzed using variance-based structural equation modeling. The results indicate that internal control systems have a positive and significant effect on fraud prevention by enhancing transparency and accountability. Integrity zones also demonstrate a significant positive influence by strengthening governance and promoting anti-corruption values. Transformational leadership does not significantly moderate the relationships between internal control systems, integrity zones, and fraud prevention. These findings suggest that fraud prevention in government institutions is more strongly associated with formal governance mechanisms, highlighting the importance of strengthening internal controls and integrity-based reforms to enhance anti-fraud effectiveness.

This paper overviews the role of forensic accounting in the detection of fraud in Nepalese banking sector. This study employs a descriptive and causal comparative research design and a questionnaire survey was carried out with 385 bankers from commercial and development banks in Chitwan. The collected data were analyzed using SPSS. Frequency Pearson correlation and multiple regression analysis statistical tools were employed. Similarly, the forensic accounting tools like whistleblower hotlines, ethical philosophy, review of digital fraud and sustainable governance systems, as indicated in the findings, have a very strong positive correlation and hence they are the most crucial factors influencing the effectiveness of forensic accounting in fraud detection. Nevertheless, the degree of fraud detection is only weakly correlated or even negatively correlated with the use of control systems and litigation hotlines as seen in the figure. The study suggests that to effectively deal with the recent financial frauds, ethical leadership, forensic tools, and internal controls must be enhanced. Besides this, increasing the protection of whistleblowers and improving the efficiency of litigation hotlines are also the measures that can help to further prevent fraud in Nepali banks.

Abstract Microglia are the resident myeloid cells of the central nervous system, and, in healthy conditions, they account for approximately 10% of the cells in the whole brain. In the presence of glioma, microglia are activated toward a pro-tumorigenic phenotype and they expand up to 40% of the total tumor mass. Although multiple evidence showed that microglia can release extracellular vesicles (EVs), little is known about the role of small EVs (sEVs) released by microglia in the context of glioma. Our hypothesis is that sEVs released by microglia play a key role in the recruitment of immune suppressive cells from the periphery, ultimately supporting tumor growth. We used two models of microglia, (i) primary resting- or tumor associated- microglia, (ii) microglia cell lines. sEVs, isolated through differential centrifugation followed by size exclusion chromatography, were characterized by ZetaView, western blot, ExoView, NanoFlow cytometry and super resolution microscopy according to MISEV2023. sEVs isolated from unconditioned medium were used as internal control in functional experiments. Microglia-sEVs were intracranially co-injected with tumor cells in C57BL/6 male and female mice. Our data showed that sEVs produced by microglia can cross the blood brain barrier and migrate to the bone marrow, where they are specifically internalized in monocyte progenitors. This led to an expansion of monocyte progenitors and monocytes. Mechanistically, we showed that sEVs activate the highly motile monocytes through the IL1a pathway. The expanded highly motile monocytes leave the bone marrow and infiltrate the tumor, where they differentiate toward immune suppressive macrophages. Altogether, this support tumor growth and the formation of an immune suppressive environment. Altogether these data identify sEVs as key player in the communication between local immune cells (microglia) and the periphery. Citation Format: Irene Bertolini, Isabela Albuja Ron, Miguel Quiralte Pulido. Microglia derived extracellular vesicles in the crosstalk between glioblastoma and the periphery [abstract]. In: Proceedings of the AACR Special Conference in Cancer Research: Brain Cancer; 2026 Mar 23-25; Philadelphia, PA. Philadelphia (PA): AACR; Cancer Res 2026;86(6_Suppl):Abstract nr PR003.

Accountable and transparent village fund management is a primary pillar of good village governance; however, its practice is often hindered by weak supervision systems and limited access to public information. This study aims to evaluate the effectiveness of the Internal Control System (ICS), transparency, and accountability in managing Village Funds in Pulutan Utara Village. Employing a descriptive qualitative method with a case study approach, data were collected through in-depth interviews and observations involving village officials and the community. The results indicate that the ICS has operated effectively structurally and administratively based on the five elements of the Government Internal Control System; yet, its function as social control remains suboptimal due to a lack of community involvement. Fund management accountability has performed well vertically towards the local government, but horizontal accountability to the community is still highly limited. Similarly, transparency functions adequately in a formal sense through village deliberations, but sustainable information accessibility remains weak due to the minimal use of written and digital media. This study implies that the fulfillment of administrative (vertical) obligations must be balanced with innovations in public information disclosure to realize substantive community participation in preventing potential deviations.