Companies need the services of public accountants and related parties to examine the fairness of financial statements, which help measure whether the company's financial management has gone well and by applicable standards. This study aimed to analyze auditor independence and ethics on audit quality with audit fees as an intervening variable at the Public Accounting Firm in Medan City. This research method is quantitative observational-cross sectional conducted at the Public Accounting Firm in Medan City in April 2023. The total population was 70 people; the sample determination used complete sampling. Data analysis using multiple linear regression, coefficient of determination (R2 ), F test (simultaneous testing), and t-test (partial testing) at α = 0.05. The t-test results of the independence variable.....

Keywords: independence, ethics, fee, audit quality.

An agricultural activity has been a major source of livelihood in Nigeria, as many of its citizens depends on it for survival. In Adamawa State, about 70% its population depends on agriculture for their livelihood. ICT plays a significant role in in promoting agricultural activities, however there are some challenges faced by farmers when trying to make use of ICT. This study examines the issues of using Information and Communication Technology (ICT) in agricultural production in Adamawa State. The study sampled five selected local government areas in Adamawa State. A total of 370 respondents were selected at random across the selected LGAs. A five-point Likert scale questionnaire of 15 questions drawn from the research question was used as an instrument for data collection and it comprises sections A and B.....

Keywords: Agriculture, Crop farmers, ICT, Impacts, Adamawa State, food security

Every year we are seeing a change of trends in almost all sectors and the case is no different in the field of education. This is one of the areas we see a lot of remarkable changes every year. It makes serious impacts on a student's perspective on education and the learning outcomes.It depends on a lot of factors including available resources, what options are affordable for a larger society and the changing needs or demands of the present generation students. Education trends are dynamic in nature.

Health monitoring of every rotating machine is very important to maintain its efficiency. Bearing is one of the vital elements in any rotating machinery. Therefore, continuous monitoring of bearing is very essential. Vibration signal acquired from the bearings carries the information regarding the health of the bearings. The statistical parameters of the vibration signal are used as the inputs of the SVM (support vector machine) machine learning model to classify the faults in bearings. The results of this work show the effectiveness of the proposed model for health monitoring of bearing.

Keywords: Health monitoring, Bearing, Machine learning, SVM, Vibration signal.

Social challenges need social innovation for solutions. Transition management is a governance approach for collective engagement to achieve sustainable development objectives. Preventive policing achieves cultural change and reduced harm. The paper explains a four step preventive policing method to curb dowry in times to come.

Keywords: dowry, preventive policing, marriage calendar.

This research aims to study the factors influencing the acceptance of drone technology affecting the intention to use drones for agricultural purposes among farmers in Nakhon Si Thammarat province. The sample group in the study comprises farmers who have and have not used drones for agriculture, specifically those involved in rice farming or perennial fruit cultivation. Data was collected through a survey from 388 households. This research utilizes the Unified Theory of Acceptance and Use of Technology (UTAUT 2) as its theoretical framework. The study found that older farmers have a higher average intention to use drone technology for agriculture than younger farmers.......

Keywords: Farmers, Drone Technology, Agriculture, Thailand.

Measurements of urea and creatinine levels in the blood are a dependable means of evaluating the kidney performance of expectant mothers on a worldwide scale. Nevertheless, there is a lack of comprehensive records regarding the specific changes in renal function during regular pregnancies and in women with preeclampsia in Nigeria overall, as well as in the southwest region specifically. This study investigates the changes in urea and creatinine levels during the third trimester of pregnancy in both normotensive and preeclamptic expectant mothers. A total of thirty pregnant women, comprising fifteen individuals without hypertension and fifteen individuals with preeclampsia from Ondo town.......

Tensile performance of concrete is an important property of concrete that cannot be overlooked. The determination of the tensile strength of concrete is necessary in order to determine the load at which the concrete members may crack. Again , incorporation of Plastic Fibres (PLF) as partial or total replacement for conventional steel (reinforcement) is one sure way of achieving low cost concrete (LCC) with good mechanical strength output such as reduced structural weight.This research study therefore isaimed at using Scheffe's Second Degree Mathematical Model to optimize the Flexural Strength and Split Tensile Strength ofPlastic Fibre Reinforced Concrete (PLFRC).Using Scheffe's Simplex method, the Flexural Strength and Split Tensile Strength of PLFRC were evaluated for different mix ratios.......

Keywords: Optimization,PLFRC, Flexural Strength, Split Tensile Strength, Scheffe's(5,2)Model, Mixture Design.

We proceed to study the algebraic properties of a group, which is inside a metric space. We define a type of algebraic environment from the algebraic operation of the group and the metric defined in the metric space. We analyze some properties of the algebraic environment. The presented algebraic environment can be studied from the metric topology.

Keywords: Group, metric space, environment.

The current definition of quality is "the degree to which a group of intrinsic attributes fulfills the requirements". The definition has two major drawbacks: it is subjective quality and no positiveness restrictions on the "requirements" that are met. The current definition of quality can be transformed into "quality is positive degree" by simply replacing the requirements met by intrinsic characteristics with positive, objective and abstract "general social requirements". This new definition of quality can overcome the shortcomings of the original definition of quality. It has positiveness, objectiveness and abstract, and it is very symmetrical and coordinated with the value definition of positive effect.

Keywords: Quality definition, Positive degree, General social requirements, Value definition, Subjectivity, Objectivity.

Coarse jingles such as "good is rewarded, evil is rewarded", "price is determined by quality" and "Reputation determines sales" cannot accurately and comprehensively reflect the social laws determined by the resonance of the best in human nature — The higher the level of behavior quality, the more returns you will get. This is a quantitative law of exchange in which behavior quality participates. It can be called the law of quality exchange, or simply the law of quality. The positive case of the law of quality exchange is that "one can realize one's good wishes by improving the quality of behavior" (its negative case means that it is difficult to achieve good wishes by reducing the quality of behavior). It can be seen that fulfilling one's wishes with quality is both an objective law and a code of conduct (or ethics). "Fulfillment of one's wishes with quality"is the basic principle of ethics, which can also become a high-level world view.

Keywords: The law of quality exchange, The value of quality, The basic principles of ethics, Behavior quality, Ethics quality study.

Fraud is a growing concern in modern organizations, particularly within the banking sector, due to its infrequent yet highly impactful occurrences. Detecting and predicting fraud can be challenging, and its presence poses a serious threat to an institution's objectives and continuity. Internal audit plays a critical role in identifying and mitigating such risks. The primary aim of this study was to assess the role and effectiveness of internal audit in preventing and detecting fraud in the banking sector. To achieve this, a questionnaire was distributed to all banks operating in Portugal and authorized by the Bank of Portugal. The collected data was carefully analyzed to draw meaningful conclusions.......

Keywords: Internal audit, banking, Fraud, Risk.