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The institutional structures established by French and British colonists continue to shape the socio-economic landscape of sub-Saharan Africa, potentially contributing to the unequal distribution of child poverty. This study, therefore, has significant relevance as it aims to estimate child poverty disparities within the context of colonial origins in Francophone and Anglophone African countries.

This study utilised data from the Demographic and Health Surveys (DHS) conducted between 2000 and 2019 involving 22 sub-Saharan African states. A rights-based framework was applied based on the SDG-updated Gordon et al. (2003) methodology to measure child poverty. We then compared child poverty disparities between colonial origins using one-way ANOVA tests and risk ratios to quantify the magnitude of these differences.

Critically high estimates of sanitation and housing poverty (above 70% prevalence) were observed in the two colonial settings. Children in Francophone states were 1.4 times (RR = 1.4; 95% CI: 1.1–1.8) more likely to experience higher risks of low medical access, almost twice as likely to experience low vaccine uptake (risk ratios-RR = 1.8; 95% CI: 1.2–2.8) or no formal education (RR = 1.7; 95% CI: 1.1–2.5). All other dimensions were equal between colonial origins.

Due to its cross-comparative approach, this study is restricted in making conclusive inferences regarding the causal relationship between colonialism and health/education poverty. Also, given the limited number of countries, particularly Anglophone countries, our sample may not fully represent all French and British ex-colonies. As a follow-up to this study, we intend to repeat this analysis using the harmonised Multiple Indicator Cluster (MIC) surveys, providing a larger number of countries.

Despite similar household poverty levels in both colonial settings, Francophone states had lower access to health and education services than Anglophone states. These findings indicate deeper systemic issues that may be rooted in the historical governance styles of centralisation. More effective decentralisation of healthcare and education services in Francophone countries and improved government commitment to addressing household poverty throughout sub-Saharan Africa are imperative.

The purpose of this paper is to use Delphi technique to assess the applicability of coupling various project delivery methods (PDMs) and contract strategies (CSs) for delivery of public building projects (PBP) in Ethiopia.

To achieve the objective of this research, an online Delphi study was designed, conducted and analyzed using various statistical procedures. Results were compared to CII’s project delivery and CS (PDCS) tool, a US-based PDM selection tool.

This study converged in the third round signifying a consensus on the importance of design–build and construction manager at risk as alternatives to design–bid–build. In addition, “controlling schedule growth” was deemed to be a major performance measure that needs to be considered for PBP in Ethiopia, a result consistent with the outcomes from CII’s PDCS tool.

Among existing studies, none to the best of the authors’ knowledge has focused on a holistic approach to identify the most appropriate pairings of PDMs and CSs for PBP which was critically needed due to the magnitude and high stakes of these projects. This research is a steppingstone toward gaining knowledge on how to approach these types of projects in fast-growing environments thirsty for new building projects such as in Ethiopia.

This study aims to describe on-site determination of pH in aquaculture using a portable colorimeter.

A basic and inexpensive portable colorimeter having light sources of different wavelength has been optimized for the determination of pH. A chromic reagent is optimized to develop colors depending on different pHs. Then, the color is measured using portable colorimeter in terms of resistance. Using the resistance to absorbance relationship, the resistance values are converted to absorbance. The performance of the developed colorimetric system is compared with commercially available colorimeter and pH meter. Eighty brackish water aquaculture samples were tested using the developed colorimetric system to check its adaptability in aquaculture farms.

A chromic reagent optimized in this study exhibited linear relationship with the pH changes of pH standards. Portable colorimeter having three different light sources is optimized using this chromic agent for determination of pH. Colorimeter possessing yellow light revealed more linear results than the others. The developed colorimetric system determines the pH of aquaculture water with an accuracy of ±0.14 in comparison with commercial colorimeter at the pH range of 6.0−9.0.

pH plays a pivotal role in aquaculture, impacting not only productivity but also profitability. The colorimetric system introduced in this research is promising for pH measurement in the field of brackish water aquaculture. The on-site pH assessment facilitated by this colorimetric system holds significant potential for adoption within the aquaculture sector, owing to its precision, portability, simplicity of use and user-friendly nature.

The paper explores the ramifications of rising costs of living on accounting fraud (ACF) as well as how it disrupts the effect of staff bonding (SB) on ACF tendencies.

Data were collected from 310 respondents using a structured questionnaire and analysed using the partial least squares structural equation model.

The study reveals that rising costs of living increase ACF tendencies, while SB reduces it. However, the study also shows that costs of living decrease the effectiveness of SB as a corporate governance measure, aligning with the Stimulus, Capability, Opportunity, Rationalisation, and Ego (S.C.O.R.E.) theory.

The paper’s theoretical contribution is consistent with the S.C.O.R.E. theory. The study concluded that working with hungry employees, whose disposable incomes are further worsened by rising costs of living, is not only an anticipatory accident but also a timed bomb waiting to explode. Hence, as the leading study on the intricate relationships, one takeaway from the study is that strengthening SB conditions and maintaining salary parity with rising costs of living are two excellent strategies for mitigating ACF.

This final chapter encapsulates the key moments and leadership lessons from Taylor Swift’s career. Throughout the book, we’ve seen Swift’s visionary leadership, creativity, resilience, and authenticity. By exploring her strategic decisions and transformative leadership style, we offer aspiring leaders actionable insights on setting clear goals, motivating others, embracing innovation, and leading with integrity. As we conclude, we shift from reflection to action, encouraging readers to apply these principles in their own leadership journeys.

The purpose of the study is to analyze how the popular comic book series DC Graphic Novel for Young Adults depicts superhero, civilian and villains of color in the titles and address how the collection engages in or avoids discussions of racism.

This study uses a critical race content analysis to analyze how characters of color are represented in the DC Graphic Novel for Young Adults collection.

The findings demonstrate the series’ uneven attempts at writing about race and racism. The DC Graphic Novels for Young Adults illustrates more radical politics in some titles but reifies dominant beliefs in others. The analysis also shows how many titles approach discussions of oppression from a single axis approach rather than an intersectional one. The series strives for racial diversity and justice; sometimes achieving the goal, but not always.

The study demonstrates how the DC Graphic Novel for Young Adults constructs hegemonic ideas of “appropriateness” about race, racism and readership in some titles while offering explicit discussions about race and racism in others.

The authors outline potential ways English teachers can position titles in the DC Graphic Novel for Young Adults in English classrooms to develop students’ racial literacies.

This paper provides an analysis of superhero comics produced specifically for adolescent readers and written by an intentional racially diverse cohort of authors. The methodology can inform future studies of graphic novels for adolescent readers.

This study aims to develop a copper nano-based emulsified cutting fluid (ECF) with enhanced thermal, antimicrobial and anti-corrosion properties. The study focuses on optimizing the water-to-Triton X-100 (W/TX) ratios and incorporating copper nanoparticles to improve the fluid’s overall efficacy in machining applications.

Various trial combinations were conducted to determine the optimal W/TX ratios. The as-prepared copper nanoparticles were dispersed in the cutting fluid to enhance its thermo-physical properties. The thermal conductivity, thermal stability and surface spreading capability were measured. Microbial studies identified prevalent microorganisms, particularly Mycobacterium immunogenum. To combat microbial contamination and corrosion, natural biocides (ß-Ionine) and sodium dihydrogen phosphate (NaH₂PO₄) were added. The corrosion inhibitor efficiency and overall performance were evaluated.

The inclusion of copper nanoparticles significantly improved the cutting fluid thermal properties, achieving a 51.12% enhancement in thermal conductivity and thermal stability. The surface spreading capability was enhanced with a contact angle of 52.48°. Mycobacterium immunogenum was identified as the most frequent contaminant. The addition of natural biocide ß-Ionine effectively addressed microbial contamination, while 1.4 ml of NaH₂PO₄ improved the corrosion inhibitor efficiency to 66.94%. The Cu-W/TX cutting fluid demonstrated eco-friendly characteristics with notable antimicrobial and anti-corrosion benefits.

The research work improves ECFs by incorporating copper nanoparticles and optimizing surfactant ratios. It highlights Triton X-100’s potential as a cutting fluid base and the benefits of natural biocides, contributing to more sustainable, efficient fluids with significant environmental and industrial implications.

This paper aims to examine how audit report lags and audit fees increased for firms that engage in related party transactions (RPTs) around the introduction of Auditing Standard No. 18 (AS18). AS18, which was introduced in 2014, requires following a risk-based approach and additional audit procedures in auditing RPTs and is expected to eliminate the pre-existing inadequate audit effort in auditing RPTs documented earlier by the Public Company Accounting Oversight Board.

Using eight years of hand-collected RPT data from annual proxy statements (form DEF 14A) from the SEC EDGAR database for a sample based on S&P 1,500 firms, this paper examines the effect of AS18 on audit effort using two measures, audit fees and audit report lags. The paper conducts the analysis using both unmatched samples and entropy-balanced regression models.

This paper finds that audit report lags and audit fees do not significantly increase after AS18 for RPT firms in general. However, when this paper classifies RPTs into Business RPTs and Non-Business RPTs and finds that compared to non-RPT firms, Business RPT firms experience a significant increase in their audit report lags and audit fees after AS18. On the other hand, no such association is observed when comparing non-Business RPT firms with non-RPT firms. In addition, this paper shows that this significant association is only observable in firms with weaker corporate governance mechanisms.

The findings shed light on the role of auditing standards in enhancing audit effort over risky transactions and the role of corporate governance in moderating the relationship between auditing standards and audit effort.

This study is the first, up to the best of the authors’ knowledge, that examines whether the additional required procedures associated with AS18 will result in a significant increase in audit effort after AS18 or not.