The ethics of financial reporting assumes a center stage in the corporate world in the background of an emerging understanding of corporate social responsibility (CSR). We review the literature on the link between earnings management (EM) and CSR and reveal that there are two contradictory perspectives. One perspective assumes that EM is negatively associated to CSR, while the other argues that EM and CSR are positively related. These perspectives are based on the competitive existence theories such as agency, singling, stakeholder, legitimacy theories. While, the negative relationship between EM and CSR perspective is in line with the legitimacy, agency and singling theories, the positive relationship is in accordance with stakeholder theory.

The present work reports a facile approach to the one-pot solution growth of vertically

aligned, doped ZnO nanorod (NR) arrays by chemical bath deposition (CBD). The effects of

dopant ions on the final morphologies, electronic band structures and donor densities of

ZnO NRs were examined. With the introduction of dopants, the optical band gap energies

of the samples were reduced. The photoelectrochemical (PEC) water splitting performances

of the doped ZnO NRs were tested. When compared with pristine ZnO NRs, the doped ZnO

NRs demonstrated an improvement of at least 15% in the PEC water splitting activity. Nadoped ZnO NRs was the most efficient photoanode, where its photocurrent density was 2.1

times greater than that of pristine ZnO NRs. The mechanism for improved PEC performance was proposed

Understanding and predicting online purchase intention: Development of a model for cognitive-affective shopper responses

The Great Man-Made River (GMR) is the world largest irrigation project, consisting of a network of pipes that supplies water from Libyan desert in the south to the coastal areas in the north. This paper studies the possibility of taking advantage of GMR to generate energy and produce food through agriculture. Hydro-kinetic power generation, would be carried out by generating energy from water movements across Great Man-Made River pipelines using appropriate sizes of turbines. It’s known that the length of the GMR pipeline is about 4000 km with a diameter of 4 m. Pipeline of such magnitude with great water flow rate would make a turbine to produce hundreds of Kilowatts of clean energy. The most significant reasons that force us to take advantage of GMR to generate energy are: a) The needs to sustainable environmental energy source; b) Power System uses energy of flowing water to provide a consistent, controllable, non-weather-dependent source of electricity, such as other types of renewable energy, which are depend on the weather. The conversion of GMR, from supplying freshwater to coastal cities, to huge agricultural project after the establishment of many seawater desalination plants (solar powered) would cover the needs of cities for fresh water. Thus it would become possible to convert thousands of desert hectares around the pipelines to huge agricultural project irrigated from GMR.

Abstract and figures

We performed a comprehensive study of trichomes considering the medicinal importance of the essential oils produced in glandular trichomes of Salvia aegyptiaca L. and lack of data about leaf trichome characteristics. Micromorphological and histochemical analyses of the trichomes of S. aegyptiaca were carried out using light and scanning electron microscopy. We report that the leaves contained abundant non-glandular unbranched trichomes and two types of glandular trichomes, peltate and capitate, on both leaf surfaces. The abaxial leaf side was covered with numerous peltate and capitate trichomes, while capitate trichomes were more abundant on the adaxial leaf side, where peltate trichomes were rarely observed. The non-glandular trichomes were unicellular papillae and multicellular, uniseriate, two-to-six-celled, erect or slightly leaning toward the epidermis. Peltate trichomes were composed of a basal cell, a short cylindrical stalk cell and a broad head of eight secretory cells arranged in a single circle. Capitate trichomes consisted of a one-celled glandular head, subtended by a stalk of variable length, and classified into two types: Capitate trichomes type I (or short-stalked glandular trichomes) and capitate trichomes type II (or long-stalked glandular trichomes). Histochemical tests showed that the secreted material in all types of S. aegyptiaca glandular trichomes was of a complex nature. Positive reactions to lipids for both types of glandular trichomes were obtained, with especially abundant secretion observed in peltate and capitate trichomes type II.

Abstract: Garcinia mangostana L pericarp extract is known has active substances called

Xanthones which has strong antioxidant effects. This substance also has anti-inflammatory

and immunomodulation effects. However, the intercellular infection of Salmonella stimulates

macrophage to produce interleukin IL12 for enhancement of IFN-γ secretion. lFN γ, which

plays role for activates macrophage, acts as positive feedback in stimulating macrophages to

kill S. Typhimurium. Macrophages play role in the phagolysosome fusion process are

produced. This study aims to determine the effect of Crude Ethanolic Mangosteen Extract

(CEME) on IFN-γ and IL-12 secretion in mice infected with S. Typhimurium. This study

used 25 mice Balb/c. Mice divided into 5 groups consist of 5 mice in each group, including

positive control (mice were infected with S. Typhimurium), T0 (control with 40 mg/ml of

crude extract mangosteen pericarp without S. Typhimurium), T1, T2 and T3 (treatment with

20 mg/ml, 40 mg/ml and 60 mg/ml of crude extract mangosteen pericarp). Then, the mice

were necropsied and dissected to take the blood directly from the heart. Levels of IFN-γ and

IL-12 were analyzed using ELISA. Data were analyzed by One-Way ANOVA followed by

Post-Hoc test (LSD) to assess the comparison between groups. Results showed that CEME

increase serum IFN-γ and IL12 without infection. CEME increase serum IL12 in T1, T2and

T3 with a p-value 0,000. Other results showed decreases serum IFN-γ in T2 and T3 with a p￾value 0,000. CEME improve immune response through the increases serum IL-12 and

decreases serum IFN-γ in mice infected with S. Typhimurium.

Keywords : Extract, Garcinia mangostana, IFN- γ, IL-12, S. Typhimurium.

• Cereal and its products can be contaminated with fungi in the field, during drying, processing, transportation and subsequent storage, which may lead to secretion of mycotoxins under favourable condition. The aim of this study was the isolation and identification of some fungi associated with four kinds of Libyan food products of different trademarks. Twenty four (24) samples of couscous, macaroni, wheat flour and rice regularly used for human consumption by Libyan family were collected from local markets in the city of Alzawia, west of Tripoli, Libya. The results reveal isolation of 113 isolates belonging to nine genera: Penicillium, Aspergillus, Fusarium, Paecilomyces, Alternaria, Rhizopus, Mucor, Scopulariopsis and Cladosporum. Approximately 24 species were identified to belong to those isolated genera, several of which are known as main producer of mycotoxins especially A. flavus which are known to produce aflatoxins, Aspergillus niger, Aspergillus carbonarious, Penicillium chrysogenum and Penicillium verrucosum known to produce ochratoxin and Fusarium oxysporum and Fusarium chlamydosporum known to produce fumonisins and trichothecenes. Certainly, the occurrence of such types of mycotoxins can pose a health threatening risk for the consumer of those food items. Presence of these fungi in food products could be due to lack of good agriculture and food manufacturing practices throughout the food chain.
• Key words: Couscous, macaroni, wheat flour, rice, fungi, Libya.