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    Evolution of IT auditing in a nutshell – journey towards a dynamic landscape

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    This paper offers a comprehensive analysis of the evolution of IT auditing amidst the dynamic digital transformation landscape. It delves into the profound changes in IT auditing driven by historical, technological, regulatory, and professional factors. The study identifies and explores pivotal drivers that have influenced this evolution and its integration into modern audit practices. It concludes that the multifaceted development of IT auditing is the result of interconnected factors. Altogether, these drivers have contributed to the transformation and integration of IT auditing into contemporary audit practices, with the paper summarizing and explaining eight key drivers

    OntoKaire: an ontology-based reasoning for work-related stressors in industrial settings

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    Stress is a mental disorder responsible for impacting the industry through psychosomatic illnesses, loss of productivity, and accidents caused by stressful workplaces. Conversely, the literature indicates that fostering mental well-being among workers can boost motivation and performance while alleviating symptoms of stress. The fourth industrial revolution incorporated technologies into work that allowed the automation of processes and control of environments. The fifth revolution introduced the application of research and innovation aimed at a human-centered consciousness, enabling the advancement of mental health through sensors and wearables. Despite advancements in stress classification technologies, there remain opportunities for further research into identifying stress motivators within industrial work environments. In this sense, this paper proposes an ontology to identify stressors considering personal and environmental data, allowing knowledge generation related to work stressors for mitigating the problem. The methodology utilized in this ontology development consisted of seven stages and two evaluation phases. The findings addressed four key questions related to competency as outlined in the model. The results revealed potential stressful scenarios, including the timing of occurrence, shared locations, environmental factors, and identifying groups experiencing moments of stress. This study presents as a scientific contribution the first ontology to address the identification of work-related stressors in the industrial environment

    Assessment of some biochemical markers in electronic nicotine device smokers in Diyala province

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    Background: Vaping has gained significant popularity among young people in recent years as an alternative to conventional smoking. Despite being promoted as a safer substitute, the health consequences of vaping remain largely unknown. One area of concern is its impact on biochemical markers – substances that reflect changes in physiological processes. We hypothesized that identifying systemic indicators – such as proinflammatory and anti-inflammatory cytokines, vascular and growth factors, lipid mediators, and markers of elastin degradation – would provide insight into the potential toxicity of e-cigarette use. This study sought to conduct an observational cross-sectional case-control analysis of several biochemical markers in the biological samples of e-cigarette users and non-smokers in Diyala Province, Iraq. Methods: Plasma and urine samples were collected, and various biochemical markers were assessed in both e-cigarette users and non-users using the ELISA technique. Results: Plasma levels of interleukin-6 (IL-6), interleukin-13 (IL-13), and the elastin degradation marker desmosine were significantly higher in e-cigarette users compared to non-smokers. In addition, a significant increase in plasma levels of vascular endothelial growth factor (VEGF) was observed in e-cigarette users compared to non-users. Furthermore, a moderate increase in urinary malonaldehyde levels – an indicator of lipid peroxidation – was noted in e-cigarette users. Conclusion: This study highlights significant biochemical alterations in e-cigarette users compared to non-smokers. Elevated levels of inflammatory markers (IL-6 and IL-13) and desmosine suggest an inflammatory response and potential lung tissue degradation associated with vaping. Oxidative stress markers, such as malonaldehyde, did not show significant differences between the groups. These findings suggest that e-cigarette use may contribute to inflammation and extracellular matrix degradation, raising concerns about its long-term health effects. Further research with larger cohorts and longitudinal studies is essential to clarify the systemic impact of vaping

    Competitiveness of Bulgarian oilseed production in the world market

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    The competitiveness is a significant and crucial concept in the economy and the economic science, seen and explored by numerous definitions and understandings of its scope and content. In general terms, competitiveness can be comprehended in a static aspect as an outcome on one hand or either as conditions and factors (dynamics) determining that outcome or competitive performance. In the current study, the competitiveness is defined as the capability of the agricultural industries and the production of oilseed crops in Bulgaria to sustain and expand their market share and to maintain and increase the added value of their production in terms of national and global scene. In this regard, competitiveness is perceived as the performance of the national industry within world consumption of oilseeds, indicated as a share out of world production, equalized for consumption and production value. The purpose of the analysis is to assess the competitiveness of the oilseeds industry in Bulgaria compared to the outcomes and development of the same industry globally. This evaluation should show, both in time and in a comparative aspect, what is the evolution of the production of oilseed crops in the country compared to the trends in a global context, with competitiveness understanding and envisage as a outcome in production and value prospect. The findings illustrate that the oilseeds industry has levels of competitiveness scored as very high per capita compared to the global indicators. Altogether, the production and the value components of the competitiveness index are at scale throughout the reviewed period (2007-2021), significantly exceeding and surpassing the world average levels, which implies that the competitiveness of this industry is very high revealing a significant market achievements and generated outcome value within national agriculture per capita. In this context, it can be added that the very high and strong competitiveness of the oilseed production in Bulgaria is quite much explicated to the good and successful functioning of the individual producers and farming. It turns out that producers tackled in this production manage to benefit from the significant support that is delivered under the Common Agricultural Policy, both as subsidies and as well investment support. Farmers are in advantage to get free access and partake in the common market and trade of such production, capitalizing on the favorable soil and climatic conditions to make this production in the national land, managing to achieve the reported competitiveness outcomes.

    Economic experiments in designing new agricultural policies and measures

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    The agricultural sector in North Macedonia continues to face structural and productivity challenges, compounded by weak market integration and a lack of innovative policy responses. Economic experiments provide a structured framework for understanding behavioral responses to policy interventions, facilitating the development of more effective agricultural policies. This study examines the effectiveness of different policy measures in encouraging youth engagement in farming. A pilot survey was conducted with 77 agricultural university students to assess their responses to three distinct policy scenarios: (1) financial support for business investments, (2) allocation of state-owned land, and (3) a combined land-and-housing incentive. The findings indicate that financial support and structured investment mechanisms are more effective in encouraging agricultural participation than land-based incentives alone. While the student sample was selected for its familiarity with agricultural issues and potential future involvement in the sector, the results may not fully reflect the decision-making behavior of active young farmers. These insights contribute to evidence-based policymaking by offering empirical guidance for designing agricultural policies that better support youth participation in the sector.

    Engaging state geological surveys in implementing data stewardship practices: a pilot workshop at the Kentucky Geological Survey

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    State geological surveys create and steward valuable long-term earth and environmental science datasets and often serve as physical archives for material samples. Often funded directly through state legislatures, these agencies face varying degrees of support, nuanced regulations and public-serving missions that direct their research and day-to-day operations. Scientists at state geological surveys produce a range of outputs: datasets that may be stored internally, through an institutional repository or disseminated to broader community repositories and publications that may include both grey and peer-reviewed literature. This paper discusses a workshop held at the Kentucky Geological Survey to introduce researchers to data management, sharing and stewardship practices and to better understand obstacles to implementing such practices

    An evidence-based protocol for developing lists for tree planting

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    Tree planting is increasingly being promoted for urban greening, carbon sequestration, and to enhance biodiversity. However, poorly planned and executed tree-planting schemes can inadvertently contribute to biological invasions which often have detrimental effects on local ecosystems, economies, and human well-being. Therefore, sustainable, rigorous, repeatable and transparent species selection strategies need to be employed to maximise ecosystem benefits.Using the Polyphagous Shot Hole Borer (PSHB, Euwallacea fornicatus) invasion in South Africa as a case study, we used a multi-criterion approach, incorporating national lists of regulated invasive plant species, records of their invasiveness in other regions, and data on PSHB susceptibility to develop a strategic decision protocol for identifying tree taxa that can be safely considered in planting schemes. Using a recently published national planted tree inventory, we apply this protocol to the City of Cape Town, South Africa, a metropolitan municipality experiencing widespread tree and PSHB invasions.Among the 445 planted tree taxa evaluated in Cape Town, 85 are regulated nationally as invasive species (and so must not be used), while 49 are deemed suitable candidates for planting initiatives (i.e., a safe list).This protocol provides evidence-based guidance for tree planting to mitigate the risk of tree invasions and to reduce the spread and impact of associated pests and pathogens. It can provide support for environmental planners and managers in making informed decisions to safeguard ecosystems and optimise ecosystem services. This protocol is replicable and adaptable for use in other regions and offers a robust model for sustainable planting, restoration planning, and invasive species management

    Two new species of Penicillium and a new genus in Xylariomycetidae from the forest dump-sites in Chiang Mai, Thailand

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    Waste accumulation in forest regions can have a severe impact on the soil mycobiome. However, research on soil fungi inhabiting forest disposal sites remains limited. Therefore, this study focused on the taxonomy and phylogeny of ascomycetes isolated from soil in forest dump-sites in Chiang Mai, Thailand. The fungal strains were identified using morphological characterisations and multigene phylogenetic reconstruction. A new genus, Pseudoleptodontidium, typified by Ps. chiangmaiense sp. nov. (Amphisphaeriales genera incertae sedis, Xylariomycetidae), along with two new species, Penicillium chiangmaiense (series Janthinella, section Lanata-Divaricata) and P. terrae (series Erubescentia, section Exilicaulis) (Aspergillaceae, Eurotiales), are described in detail and compared with closely-related species. Our discovery offers valuable insights into the soil ascomycetes associated with forest disturbances

    New provincial records of the genus Limnonectes (Amphibia, Anura, Dicroglossidae) from South Central, Vietnam

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    Limnonectes is one of the poorly-known genera of amphibians in Vietnam. In the herpetofaunal list of Vietnam in 2009, only five species of the genus Limnonectes were recorded from the country. Recently, four new species (L. nguyenorum, L. quangninhensis, L. kiziriani and L. phuyenensis) and three new country records (L. gyldenstolpei, L. fastigatus and L. kohchangae) were reported from Vietnam.Based on recent field-work in South Central of Vietnam, we report four new provincial records of the genus Limnonectes from Phu Yen, Khanh Hoa, Binh Thuan and Gia Lai Provinces, namely L. dabanus, L. fastigatus, L. limborgi and L. phuyenensis. In addition, morphological data and ecological notes of the aforementioned species are provided

    Mapping the status of global taxonomic knowledge of Orthoptera (Arthropoda, Insecta)

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    The status of taxonomic knowledge varies across the Globe. Quantifying and mapping the geographic patterns of taxonomic status is essential to prioritise regions that require greater attention from the taxonomic community. Here, we compiled all valid orthopteran species names and their synonyms, extracted from the Catalogue of Life (CoL) and allocated them geographically, based on data from the Global Biodiversity Information Facility (GBIF) and the Orthoptera Species File (OSF). This allowed us to create measures of taxonomic effort, based on the date of species descriptions and the number of associated synonyms and combine them across space. Our analyses show that the descriptions of currently valid species increased exponentially since the 19th century, with a temporary decline following World War II, while synonyms outpaced the number of valid species until the 1980s. The number of taxonomists also increased over time, with declines after World Wars, followed by a significant rise from the 1950s onwards, continuing through the 21st century (with > 100 taxonomists currently active). Per-taxonomist description rates transitioned from highly variable before the 20th century to consistent rates of 5–10 species annually with collaborative efforts. Tropical regions and the Southern Hemisphere hold the majority of recently described species names with fewer associated synonyms, indicating a predominance of alpha taxonomy and highlighting the need for greater taxonomic efforts. In contrast, temperate regions, particularly in Europe and south-western Asia, contain the majority of older names and synonyms, indicating a predominance of beta taxonomy and regions that have been more thoroughly studied. Our findings are discussed in the context of sociopolitical factors, scientific investments and the history of taxonomy. Finally, we propose a framework that makes the links between taxonomy and macroecology accessible for biodiversity in the era of Big Data. Highlights Alpha taxonomy (i.e. the description of new species) and Beta taxonomy (i.e. the revision of the taxonomic status and relationships of already described taxa) vary across space and time. We present a framework that connects taxonomy and macroecology, allowing us to assess taxonomic trends to provide information for biodiversity studies in the era of Big Data. We mapped alpha taxonomy rates using the date of species descriptions across space and beta taxonomy rates using the number of synonyms associated with each species. We combined alpha and beta taxonomy rates to understand the global taxonomic status of Orthoptera (Arthropoda, Insecta), the sixth most species-rich insect order, which includes grasshoppers, crickets, katydids and relatives. In tropical regions, orthopteran taxonomy is recent and has few revisions, while in temperate regions, it is older and more consolidated

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