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Examining auditor rotation : the influence of client size, audit fees, and the moderating role of audit reputation
Get PDFThis study investigates the relationships between audit reputation, company size, audit fees, and auditor rotation within manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The aim is to analyze the impacts of these factors on auditor rotation decisions, which are hypothesized to enhance trust and transparency in financial reporting. Data from 84 manufacturing companies were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that larger companies and those with higher audit fees are more likely to change their auditors. However, audit reputation neither influences nor moderates the relationship between these factors and auditor turnover. These insights contribute to understanding the patterns of auditor turnover in Indonesia's manufacturing sector, suggesting that larger firms and those with higher audit fees are inclined to consider changing auditors regardless of the auditor's reputation.peer-reviewe
Spaceflight induces changes in gene expression profiles linked to insulin and estrogen
Get PDFOrganismal adaptations to spaceflight have been characterized at the molecular level in model organisms, including Drosophila and C. elegans. Here, we extend molecular work to energy metabolism and sex hormone signaling in mice and humans. We found spaceflight induced changes in insulin and estrogen signaling in rodents and humans. Murine changes were most prominent in the liver, where we observed inhibition of insulin and estrogen receptor signaling with concomitant hepatic insulin resistance and steatosis. Based on the metabolic demand, metabolic pathways mediated by insulin and estrogen vary among muscles, specifically between the soleus and extensor digitorum longus. In humans, spaceflight induced changes in insulin and estrogen related genes and pathways. Pathway analysis demonstrated spaceflight induced changes in insulin resistance, estrogen signaling, stress response, and viral infection. These data strongly suggest the need for further research on the metabolic and reproductive endocrinologic effects of space travel, if we are to become a successful interplanetary species.peer-reviewe
Virginity and purity : implications of the Vestals’ sexual status
Get PDFThe Vestal Virgins, priestesses of Vesta, are one of the most well–documented and
much–discussed colleges of priests in Rome. They have attracted wide scholarly
attention both in ancient and modern times owing to their strict vow of virginity
and their symbolic standing within the state religion. Narratives recording the
privileges and power enjoyed by the Vestals, which set them apart from ordinary
Roman women, as well as accounts of their punishment for breaking their sexual
virginity are preserved in literary sources. They were ‘women of the highest rank
(summo loco nata) and invested with the holiest of all priesthoods (sanctissimo
sacerdotio praedita).’ (Cic. De Domo. 53.136.) [excerpt]peer-reviewe
Attitudes towards disclosure of familial genetic risk in a Mediterranean island population – a survey of the Maltese population
Get PDFGermline genetic testing has implications that extend beyond the individual patient to relatives, particularly for high-penetrance variants implicated in hereditary cancer or neurodegenerative syndromes. Many countries encourage patient-led communication to inform at-risk relatives, although the efficacy and uptake of this approach varies. Alternative scenarios envisage direct contact mediated by clinicians. The familial disclosure of sensitive genetic information is also determined by complex socio-ethnic factors. To date, no study has explored whether relatives would want to be informed of familial genetic risk and their preferences on different methods of communication in Malta. We thus used a published instrument that utilizes hypothetical scenario methodology to survey the attitudes of the Maltese population (n = 334) to receiving genetic information from family members. Two vignettes on Huntington's disease and colorectal cancer were presented. We also explored preferences towards the communication of genetic risk, confidentiality, and disclosure policies. Our preliminary results show that most respondents want to be informed of their increased risk by a family member or a clinician and would opt to receive confirmatory genetic testing. Most respondents preferred being informed of genetic risk by a close relative, but in the case of non-disclosure would want to be informed by a clinician. Most respondents expressed preference in favour of the introduction of registries, legislative change and sharing of contact details to address cases of nondisclosure. Our findings contribute further to evidence that supports, in selected hypothetical scenarios, an envisioned change in disclosure of genetic data policy by the public that is different from current practice to date.peer-reviewe
Sarria Church, Malta : a Gesamtkunstwerk of the Baroque era
Get PDFKnown as Sarria Church, the Church of the „Immaculate Conception” was erected as a votive offering in the late 17th century. The architect and painter engaged was the Italian Mattia Preti. Drawing on a number of studies on the church’s paintings and architecture, this article highlights specific elements which contribute to the overarching notion of the Gesamtkunstwerk within the Baroque Zeitgeist. It attempts to unravel the sources which provided the background for its spiritual aspirations. Finally, this typical Baroque node is placed within the international context.peer-reviewe
Fractional reserve banking : an insight into coercive and legitimate aspects while peeking into the future of financial stability
No full textThis article was originally submitted as a seminar paper as part of the CVL1024 and is being reproduced on the Online Law Journal with the author’s permission. In it, Miguel Mallia advocates for a novel and ethically driven banking framework, proposing a theoretical alternative to Fractional Reserve Banking.peer-reviewe
Estimating the electrical conductivity of a saturated soil paste extract (ECe) from 1 : 1 (EC1 : 1), 1 : 2 (EC1 : 2) and 1 : 5 (EC1 : 5) soil : water suspension ratios, in calcareous soils from the Mediterranean Islands of Malta
Get PDFThe standard method to determine soil salinity is by measuring the
electrical conductivity (EC) of a saturated soil paste extract (ECe). Models
that convert EC of soil:water suspensions (EC(soil:water)) to ECe are soil
specific and are not universal models. This study aimed to develop models
to convert EC(1:1; 1:2; 1:5) to ECe for the calcareous soil of Malta. Moreover,
the effect that soil texture, carbonate and organic matter content might
have on these models was investigated. Using 114 soil samples with
contrasting textural, carbonate and organic matter characteristics, the
general models followed the equation ECe = 10(a(logEC(soil:water))+b) with
good correlation coefficients (r2 = 0.91–0.93, p < .001). Models specific to
fine and medium textured soil, soils with carbonate content between 35%
and 50%, and soils with organic matter content between 2.5% and 4.2%
showed a higher correlation coefficient (mean r
2 = 0.96). Validation of the
models using 22 independent soil samples showed that the general
models are reliable (RMSE = 0.93, 0.87, 0.97 dS m−1; NSE = 0.96, 0.97 and
0.95 for 1:1, 1:2 and 1:5, respectively). Except for the models developed
from coarse textured soil, all the parameter-specific models were reliable.
This study suggests that the general models could be used for soils of
Malta having contrasting characteristics except for those with high sand
content.peer-reviewe
The efficacy of micro life insurance on poverty alleviation in India
Get PDFThis study delineates the current landscape and effectiveness of micro life insurance in India, with a particular focus on its utility for economically disadvantaged populations. Utilizing descriptive statistics, bar diagrams, tables, figures, and scatter plots, the analysis reveals a positive trend in the coverage of lives under micro life insurance, concomitant with an increase in the number of agents. The life insurance corporation of India (LIC) plays a predominant role relative to private insurers, with group insurance schemes proving more effective than individual schemes. Furthermore, factors such as education, age, family size, wealth, financial literacy, bequest motives, and saving behaviors are identified as significant determinants of microinsurance uptake. Critically, micro life insurance is shown to substantially reduce out-of-pocket expenditure (OOP) and alleviate financial hardships among the poor, thereby contributing to poverty reduction. This comprehensive examination not only underscores the expanding reach and impact of micro life insurance but also emphasizes its strategic role in mitigating poverty within vulnerable segments of the population.peer-reviewe
Combining 3D printing and injection moulding for the fabrication of polymer micro-components with internal hollow features
Get PDFThere is a need to cost-effectively produce polymer components with meso/micro-scale internal geometries with high replication accuracy without the use of post-processing steps. A possible process chain to produce such polymer components with internal hollow features is by combining the 3D printing (3DP) and micro-injection moulding (MIM) processes. To date, no studies were carried out to explore the feasibility of such a process chain. Consequently, this experimental study investigated the use of the 3DP lost-cores that are over-moulded using the MIM process. The first step involved the production of lost-core from a soluble polymer material where three different materials were studied: two filament-based materials (Xioneer VXL130 and AquaSys180) and one resin-based material (IM-HDT-WS). The filament-based materials were printed on an Ultimaker S5 (filament fused fabrication) and the resin-based material was printed using an Asiga Max X27 (digital light processing). In the second step, the lost core was then over-moulded with polymethyl methacrylate (PMMA) using the MIM process. After demoulding, the internal core was then dissolved using the respective dissolution method of each material to achieve a part with meso/micro scale internal features. Investigations carried out at the different stages of the process chain revealed that the best dimensional accuracy was achieved when using the IM-HDT-WS material in the 3DP of the lost-cores and their subsequent over-moulding to form the case study part internal geometry. In particular, the dimensional analysis of the replicated IM-HDT-WS lost-core geometries onto the over-moulded PMMA revealed a difference of 0% in diameter and − 3.17% in bifurcation angle of the Y1.6 channel and a difference of + 4.88% in diameter and + 11.48% in bifurcation angle of the Y0.8 channels when compared to the respective 3DP core dimensional values prior to encapsulation. However, dissolution tests revealed that the filament-based material, the Xioneer VXL130, achieved a dissolution rate of 3.5 and 4.5 h for the Y1.6 and Y0.8 channel, respectively, which was marginally faster than that of the IM-HDT-WS.peer-reviewe
The UK and its neighbours : views across Europe
Get PDFMalta was a British colony for 160 years, before becoming independent in 1964. Although the relationship
with its former colonial power could sometimes be fraught, especially in the 1970s when Malta moved
towards neutrality – the last British military bases closed in 1979 – the relationship has remained close.
After Brexit, Britons still make up the largest group of tourists visiting the islands and the UK is second
only to Italy – Malta’s nearest neighbour – as a destination for the Maltese. English remains an official
language, British media still has a presence on the islands, and UK citizens are the most numerous
‘foreign residents’, though they fall to second place if we discount those with dual citizenship.
While the Maltese government was dismayed by the Brexit vote in 2016, the then prime minister stated
that he wanted Malta to be the ‘most English-friendly country in the EU’. Malta sought to create a
framework that would enable UK citizens and businesses to remain on the islands, building on the
bilateral agreements that were in place with the UK before Malta joined the EU in 2004, in particular
in the area of healthcare. Politicians referred to these pre-membership agreements as the bedrock for
future cooperation, with the proviso that these would continue to run as long as they did not undermine
Malta’s obligations as an EU member state.peer-reviewe