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This paper aims to propose an area under the curve model to represent ultraviolet (UV) exposure doses on EBT3 films (in mJ/cm²). The model was developed on a cross-section of the exposed films using visible absorbance method. Ultraviolet–A light emitting diodes (UVA–LEDs) with 20° and 60° half angle with distinctive peak emission wavelengths between 365 to 405 nm are used in this experiment. No similar experimental setup or findings have been reported thus far, though the various application of EBT3 for the measurement of solar UV (A + B) have been published since EBT3 is commercially available.

Two sets of UVA–LEDs were used as the UV radiation source in the experiment. The first set contains of four 5 mm low power UVA–LEDs with the 20° half angle and peak emission wavelength at 365, 375, 385 and 400 nm. The second set contains of five surface mount high power UVA–LEDs with the 60° half angle and peak emission wavelength at 365, 375, 385, 305 and 400 nm. The illumination setup for the two sets of LEDs is different between each other to obtain sufficient dose distribution on the films for spectroscopy analysis. This is due to the different illumination angle and irradiance intensity by each set of LEDs.

UV–LED with a peak emission of 365, 375 and 385 nm able to produce UV doses accurately measurable using EBT3 films, UVA–LEDs with peak emission at 395 nm and above produced much lower accuracy with R². From both set of LEDs, it can be concluded that peak emission wavelength of UVA–LED does influence the discoloration of the films. Shorter wavelength (higher energy) of UVA–LEDs discolors EBT3 films much intense compared to longer wavelength for a given UV dose exposure.

Despite various practical applicability and advantages of UV–LEDs, there are still no standard methods in measuring UV–LED radiation output. The proposed approach not only allows us to obtain the dose of UV–LED, where the sensitivity of measurement is wavelength (energy) depended but also allows us to visually observe the illumination pattern of invisible UV radiation through the application of EBT3 films.

Visible and near infrared spectroscopy have been applied widely in fruits quality assessment especially on the measurement of soluble solids content (SSC) measured in ^oBrix and acidity measured in pH. Spectroscopy technique has been applied on three botanically different categories of fruits, that is: imported Californian table grape, Mandarin lime and star fruit. The purpose is to examine the ability of spectroscopy technique to quantify internal quality parameters with very narrow variability due to the characteristics of the raw material analyzed. This work also presents comparative study on peak wavelengths that can best be used to calibrate SSC and pH of different types of fruits.

The effective wavelengths chosen for calibration development are compared with those selected by other researchers in similar experiments. NIR wavelengths 910 nm (C−H band) and 950 nm (O−H band) are the most important wavelengths for the prediction of SSC for all examined fruits while wavelengths 922‐923 nm and 990‐995 nm for pH. Visible wavelength 605, 675 and 654 nm can efficiently improve the SSC and pH prediction for grape, lime and star fruit, respectively.

The best prediction for SSC has been achieved with R²=0.953 and RMSE=0.182 for grape, R²=0.918 and RMSE=0.109 for lime and R²=0.957 and RMSE=0.354 for star fruit. The best prediction for pH has been achieved with R²=0.763 and RMSE=0.110 for grape, R²=0.841 and RMSE=0.073 for lime and R²=0.862 and RMSE=0.261 for star fruit.

Currently, the spectroscopy research conducted for the measurement of fruits qualities is conducted through wide range spectrometer. However, the peak responses are only located at specific wavelengths. Hence, the selection of wavelengths related to SSC and pH will allow the design of low cost instruments for the prediction of these internal quality parameters.

The purpose of this paper is to present a comparative study between two low‐cost turbidimeter designs using a multi purpose Optical Fiber NIR System (OF‐NIRS), Optical Fiber NIR System‐Modified (OF‐NIRS‐M) and High Sensitivity NIR System (HS‐NIRS) conducted in the development of a turbidimeter by closely replicating the existing standard design guideline. Optical method is a typical measuring technique that has been applied intensively for the measurement of water turbidity.

Comprehensive guidelines for the development of turbidimeter have been stated by the United States Environmental Protection Agency (EPA Method 180.1) and the International Organization for Standardization (ISO 7027) and have been used as standards by instrument's manufacturers world wide, including the designs presented in this work. The development commonly does not only establish through physical instrumentation aspects, but also emphasizes on the physics of light‐matter interaction such as scattering and absorption that is embedded within the science of turbidity. The individual system design is the assembly of light emitting diode (LED) and photo detector with near infrared (NIR) band, amplifier, 12‐bit analogue to digital converter (ADC) and Basic Stamp 2pe microcontroller.

The measurement by OF‐NIRS produces coefficient of determination, R2=0.8881 with standard error of 20.33 NTU while HS‐NIRS produces higher precision result with R2=0.995 with standard error of 1.809 NTU. A modified version of OF‐NIRS (OF‐NIRS‐M) has been introduced and consists of direct emission of NIR radiation to the sample. OF‐NIRS‐M produces R2=0.9921 with standard error of 2.37 NTU, a high linearity result, comparable to HS‐NIRS.

This research introduced a fundamental design of a turbidimeter by following closely to the existing standards at much lower cost. This work presents a comparative study between two main designs that utilize different types of photo detector and amplification circuitry and enables related industry to develop their own in‐house turbidity monitoring system with flexible sensitivity.

Halal frozen meat product returns are major challenges in the halal frozen meat supply chain because of the sheer volume and processing costs of returns. The purpose of this paper is to investigate the effect of integrated halal supply chain (IHSC) strategies on effective product returns with halal logistics (HL) as an interceding variable.

This paper used the cross-sectional technique to select samples from a population that revolved around the halal food industry in Malaysia. Data collected from halal service providers who handle halal frozen meat product returns provided insightful findings.

The findings of this paper indicate that the IHSC dimensions, such as interactive fairness, procedural fairness and service coverage, are positively associated with effective product returns. It also shows that HL plays a mediating role between the IHSC and effective product returns.

From a practical viewpoint, this paper suggests that an effective return service system can be designed to emphasise the category of interactive and flexible justice services through refunds or product replacement, depending on customer's demand.

The result of this paper provides insights into how logistics service provider managers effectively and efficiently handle the halal supply chain network when involving product returns.

This study aims to investigate the extent of influence of learning factors on tacit knowledge sharing among the public sector accountants.

A model comprising six learning factors and their conjectured relationships with tacit knowledge sharing was derived from literature review. A self-administered questionnaire was developed and used to collect data from 203 accountants employed by the Accountant-General's Department (AGD) in Malaysia. Factor analysis was employed to confirm the model's validity, after which the hypotheses formulated were tested using multiple regression analysis.

Learning factors such as training and learning opportunities have strong impact on tacit knowledge sharing, while feedback on performance evaluation, and information and communications technology (ICT) know-how and skills have moderate impact. Job rotation does not show any significant impact on tacit knowledge sharing.

This paper contributes to the development of a replicable model for assessing the extent of influence of learning factors on tacit knowledge sharing, particularly in a public sector organization which has an agenda to adopt KM. However, generalizability could be an issue since this research was conducted on one public organization only. Further, the analysis was based solely on accountants' views.

As a knowledge node of public sector accounting knowledge and practice, the results suggest that the AGD should focus on the significant learning factors in order to leverage its accountants' tacit knowledge. This could facilitate the initial efforts of the AGD's KM implementation in terms of maintaining and growing its knowledge assets for better organizational performance.

This study filled the gap in mainstream literature by providing information on KM implementation in a public sector accounting organization.

The purpose of this paper is to examine the effect of ownership structure on the goodwill impairment policy of Malaysian listed firms. In particular, the authors test whether the direction and magnitude of goodwill impairment are related to whether firms are government or family controlled firms. Given the highly concentrated ownership of firms in Malaysia, the authors suggest that the “entrenchment effect” will take precedence over the “alignment effect”, which will be reflected in the accounting policy on goodwill valuation and impairment.

This study utilizes logistic and Tobit regressions to test the prediction, controlling for a range of factors that might affect the goodwill impairment decision. The data were manually collected through 579 firm-year observations from the financial reports of companies listed on the Bursa Malaysia web site for the period 2003-2009.

The authors find that family controlled firms are more likely to record goodwill impairment than non-family controlled firms. The results are, however, not significant in government-controlled firms. Similar evidence in prior studies finds that Malaysian firms are more likely to recognize and record higher goodwill impairment loss in their first year of adoption than in the subsequent years. Interestingly, in contrast to prior studies, longer chief executive officer (CEO) tenure is found to be positively associated with the likelihood to recognize and record higher impairment of goodwill.

This paper is one of few studies that examine the role of ownership structure on goodwill accounting policy choice where ownership structure is highly concentrated and government owned firms play a significant role in the economy. The paper also examines goodwill policy choice before, during the transition and subsequent to the adoption of the goodwill standard in Malaysia, which has not been addressed before.

The purpose of this study is to look at the direct relationship between audit quality, earnings management (EM) practices and company performance, as well as the indirect influence (mediation) of EM practices in the relationship between audit quality and company performance. It offers empirical evidence from the Jordanian market, which is considered an emerging market.

The population of this study is represented in Jordanian service companies listed on the Amman Stock Exchange (ASE), with a total of 344 company-year observations. Furthermore, panel data analysis was used in this study, and data for the study were acquired from yearly reports as well as the ASE’s database.

Based on generalized method of moments model, the present findings demonstrate that the size of the audit firm and the tenure of the audit firm have a positive and negative influence on EM practices, respectively, but that industry-specialist audit firm has a negative and insignificant effect. EM practices have a negative impact on two company performance proxies (ROA and ROE), but have no effect on earnings per share (EPS). Furthermore, the size of the audit firm has a positive and significant influence on the performance proxies of the company [i.e. return on assets (ROA) and return on equity (ROE)]. The presence of an industry-specialist audit firm has a positive and significant influence on two proxies of company performance (ROE and EPS), but a negative and significant impact on ROA. An audit firm’s tenure has a negative and significant impact on two performance proxies (ROA and EPS), but a positive and significant impact on ROE. Then, EM practices either fully or partially mediate the relationship between audit quality proxies and company performance as assessed by ROA, ROE and EPS.

The current study’s limitation is that it only searched in Jordanian service companies listed on ASE from 2012 to 2019 to meet the study’s objectives; thus, the authors recommend that future work investigate the study model for other sectors, whether in Jordan or other emerging markets such as the Middle East and North Africa. Another limitation of this study is that the study models lack important variables, which may affect EM and company performance, such as corporate governance and ownership structure characteristics; as a result, the authors recommend that future work includes such variables in future research models to have more explanations in this context.

Analysts, investors and other strategic decision makers may use the findings of this study to improve the efficiency and efficacy of Jordan’s financial market. These findings will enhance policymakers’ willingness to establish appropriate regulations, which might improve Jordan’s financial market performance and efficacy. These findings may help investors make better judgments by using audit quality proxies and EM indicators, which can forecast business success.

First, this study distinguishes itself from prior studies through establishing a new research model, by investigating the mediating effect of EM in the relationship between audit quality and company performance. It provides empirical evidence from the Jordanian market; hence, it increases the body of the knowledge in this context. Second, to the best of the authors’ knowledge, this is the first study to look into the link between audit quality, EM and company performance together; hence, the model of this study is developed using agency theory and information asymmetry theory. Third, the current study adds new evidence to the role of audit quality and EM in companies, as well as how audit quality and EM practices affect company performance in emerging markets such as Jordan.