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This paper investigates the effect of three different treatments, namely (i) sunlight exposures, (ii) bleaching and (iii) perming on the damage of the keratin fibres (with the use of human hair). Scanning electron microscopy was applied to examine the surface morphology of the samples. Hair samples appeared to be rougher and their scales diminished after the treatments. The degree of colour change of samples was measured using a diffuse reflectance spectrophotometer. All three different treatments caused a certain degree of colour change on the samples. Urea bisulphite solubility test was also employed to investigate the alkaline damage of samples.

The results illustrated that the urea bisulphite solubility of samples conformably decreased when they were subject to these three types of treatments. With respect to the tensile strength property, the results indicate that the breaking load of treated samples decreased dramatically after undergoing three different types of treatments. On evaluating the test results, it was concluded that the bleaching process imparted the most severe damages to hair. The results of the different test methods were evaluated and discussed.

Furthering our previous study on damage to hair, this paper investigates the effects of three different hair damaging treatments on colouration effects with an oxidizing semi-permanent colourant. The three damaging treatments are (i) sunlight (simulated by Xenon light), (ii) perming and (iii) bleaching. The colour uptake was evaluated differently with a conventional method by CIE L*a*b* system of equation.

In addition, the colour fastness properties of coloured hair to different simulated daily activities, such as (i) hair washing, (ii) hair perming, (iii) sunlight exposure and (iv) swimming in sea water were also examined.

Based on the experimental results, it can be concluded that hair treatment with bleaching can improve colouring performance because melanin is eliminated from hair. At the same time, the colour fastness properties of coloured hair under different colour fastness testing conditions becomes worse with respect to the increasing degree of damaging treatment

In recent years, textile materials have been found in applications in the cosmetics field. A new sector of cosmetic textiles is introduced and several commercial cosmetic textile products are currently available in the market. On contact with human body and skin, cosmetic textiles are designed to transfer an active substance for cosmetic purposes. The principle is achieved by simply imparting the cosmetic and pharmaceutical ingredients into the fabric of clothing so that with the natural movement of the body, the skin is slowly freshened and revitalised.

Microencapsulation technology is an effective technique used to control the release properties of active ingredients that prolong the functionality of cosmetic textiles. This paper will address the historical background of microencapsulation technology, its significant advantages and the most commonly used microencapsulation methods. Some typical examples of commercially available microencapsulation based cosmetic textile products will also be examined. Recent applications, as well as potential development in cosmetic textiles production, will be discussed.

This paper investigates the audit report lag (ARL) in statutory audits. It tests a number of factors that may influence the ARL in 375 Maltese companies in the years 2006–2010. A mixed-methods research methodology is adopted, whereby company financial statements over the period are examined. Extracted information, including the ARL, is subjected to statistical tests on the relationship between such ARL and six independent variables: company size, audit firm size, audit opinion, profitability, the presence of an extraordinary item, and type of industry. This is then complemented by the analysis of 12 semistructured interviews with statutory auditors. The ARL is found to be shorter in large companies, when profit figures are positive, in financial service companies, and when the audit firms are large. A longer ARL is found when the audit report is qualified and in the absence of an extraordinary item. Interviewee response is generally consistent with these results except for the relationship to ARL of the absence of an extraordinary item. ARL is also seen to vary according to the users’ perceptions of the relevance and usefulness of the financial statements. Besides confirming or otherwise the relationship of the ARL to the stated major factors, the study also brings to light the need for cooperation by both audit firms and client companies to reduce such ARL.

The purpose of this paper is to introduce the problem of the lack of auditor independence in the Egyptian context, how it might affect the audit quality, through assessing reasons behind the voluntary switching of auditors, whether this switch is in the side of improving audit quality or not and the suggestion of the mandatory auditor rotation as a solution to such a problem.

The paper's findings are based on a survey analysis. The survey is done through a questionnaire created by the researcher (author) from the literature and distributed among audit practitioners from the Big Four audit firms operating in Egypt.

The problem of lack of auditor independence exists in Egypt due to many reasons. The main reason is the poor structure of corporations of being closely held. It was also found that the voluntary switching of auditors are for purposes improving the quality; from these reasons is the search of more reputable auditors and timelier audit opinions. Finally auditor rotation was suggested by the practitioners in order to overcome the problems of lack of independence and that the mandatory firm rotation is suggested instead of the mandatory partner rotation.

The mandatory audit firm rotation in different countries had some positive effect on audit quality. The application of mandatory rotation in the Egyptian context where there the problem of the lack of auditor independence is really clear is suggested so as to overcome the consequences of the independence problem and improve the audit quality.

This research work tries to dig more into the Egyptian context as a developing country regarding the threats to the auditing professionals in terms of the causes that might be impairing their independence as well as assessing the applicability of the mandatory rotation practice in Egypt.

The skin is the largest organ of human, and its care and health are, therefore, important. Cosmetotextiles development transforms daily ordinary textile products into cosmetically active products, ending the need to actively apply the cosmetic substance.

The textiles can act as delivery systems of bioactive compounds such as vitamins, fragrances, metallic compounds and drugs, as well as some plant-based compounds. Encapsulation and grafting/coating technologies have provided these cosmetic ingredients with effective stabilization, sustained dermal delivery and prolonged dermocosmetic efficiency.

Current cosmetotextiles in the market claim to be moisturizing, cellulite-reducing, perfumed, body slimming, energizing, rejuvenating, refreshing, improving the firmness and elasticity of skin or reducing the appearance of fine lines and wrinkles. This paper provides an overview of the development history, important cosmetic ingredients and their applications and commercial cosmetotextile products available in the market.

For the past few years, the emergence of cosmetic textiles has created even further synergy between the benefits provided by products offered by the textile and cosmetic industries. Thus, cosmetic textiles appear on the market as part of two megatrends – one is a strong movement toward general well-being, and the second is embracing more technology into our everyday lives.

The purpose of this paper is to investigate the physical properties of smart aromatherapic ramie/cotton terry fabrics containing microcapsules (MC) with essential Eucalyptus oil.

Terry fabrics are manufactured by changing the weft density. The air permeability is determined for grey and microencapsulated textile. The factorial designs are made. For informative experiment the linear type of regression is analysed. Development of physical properties of microencapsulated terry fabrics is discussed.

The air permeability of aromatherapic terry fabrics is determined. All statistical analysis is performed. Appropriate conclusions about the influence of fabric’s structure and microencapsulating process on terry fabric quality are made.

To date there are no investigations concerning terry textiles with fragrance MC. This study developed analysis and empiric mathematical equations suitable for evaluating and designing terry fabrics with the air permeability required. Assessment of the influence of fabric’s weft density and binder concentration for the air permeability of terry textile is proposed.

As its market and society open up, China has transformed itself from a closed agrarian socialist economy to an urban state and an economic force. This has released accumulated tourism demand, led to the development of a diversified industry, and the spread of university and vocational courses in this field. However, the industry faces challenges to recruit and retain staff, with tourism education in higher education blamed for the shortfall in numbers and quality of candidates with suitable purpose, knowledge, and passion to serve. This chapter provides a background to the development of and problems facing tourism education in China, and suggests how to support student engagement and hence the future workforce.

In this chapter, we examine the current research on how technology is applied to benefit students with emotional and/or behavioral disorders (EBD). First, we describe the iterative yet unpredictable nature of technological innovation to suggest that incremental successes are qualified by the creation of often unforeseen consequences. We then identify commonly used nonelectronic technologies in education to emphasize that the hoped-for advances in electronic technology have failed to deliver on their decades-old promise of educational revolution. We continue with our review of the literature on empirical studies examining how technology is used to support students with EBD. These findings indicate that the research design primarily employed in this field is single-subject. Examples of specific findings include web-based graphic organizers for student writing, virtual self-modeling for targeting student behaviors, and virtual coaching for teachers of students with EBD. We conclude by reviewing how leaders in the field of special education predict the field will change in the future. Overall, with an increased emphasis on research accessibility and practitioner-validated knowledge, and advances in neuroscience and artificial technologies, practitioners may hold a more central role to the creation and dissemination of knowledge.