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This paper aims to assess the efficiency of emulsified essential oils in glycerol as eco-friendly antimicrobial and plasticized agents added to the biopolymer of gelatin for lining historical oil paintings on canvases.

Cedar oil, cinnamon oil and their mixtures were emulsified in glycerol and incorporated into gelatin adhesive as green biocides and plasticizers. Physical, biological, chemical and mechanical tests were conducted on experimental mock-ups to assess the gelatin-based adhesive formulations for the reinforcement of canvas supports. Scanning electron microscope, colorimetric measurements, antimicrobial activity test, attenuated total reflection-Fourier transform infrared spectroscopy, tensile strength and elongation tests were carried out on the mock-ups before and after the artificial aging.

The formulations of gelatin-based adhesive with cinnamon and cinnamon-cedar mixture emulsified in glycerol proved their efficiency on the antimicrobial activity test, chemically delaying the decomposition of gelatin and accordingly providing compatible mechanical properties. Gelatin-based adhesive with emulsified cinnamon oil showed a slight yellowing that was quite improved with the mixture of the cinnamon-cedar-based adhesive formulation.

This study promotes a green approach to lining historical oil paintings by developing green formulations from bio-based origins that minimize the shrinkage and microbial infection of gelatin for lining paintings.

Although the hospitality sector is considered the most active and profitable sector in the Egyptian economy, it suffers from the non-stop immigration of skilled manpower and the high rates of labor turnover. One of the apparent solutions for this problem that could be implemented is empowering Egyptian females to play an active role in the success of this sector. Females faced many obstacles while working in hospitality, including prevailing social perception, the culture of shame, the traditional negative view of feminine hoteliers, long working hours and the shift system, which led to weak females' desire to enroll in the hospitality field. The study aims to determine how empowering Egyptian women in the hospitality industry affects staff turnover.

To achieve the aim of the study, a sample of four- and five-star resorts in Red Sea, Egypt, was under study. A self-administrated questionnaire was addressed to female hotel employees, and 140 forms were statistically analyzed in addition to 14 semi-structured interviews with hospitality experts.

The study recommends that hotels should start re-tailoring policies to activate Egyptian females' role in reducing the high rate of hospitality labor turnover through increasing their work engagement (WENG) (as a mediator) by adopting a decent work environment and motivating them to get promoted to hold senior positions.

In spite of some noteworthy contributions, the authors would like to point out certain shortcomings. The sample was homogeneous, consisting of female hotels employees in Egypt, but the findings are generalizable to other Arabian communities. Nonetheless, the authors feel that they have supplied some suggestive evidence, even for the most careful reader who wants to further study these elements of working attitudes in the hotel business.

According to the authors' knowledge, this study is among the few studies covering females' reluctance to continue working in the hospitality field.

This study aims to investigate how external auditors properly classify the requirements of ISA 701 for key audit matters (KAM) compared with an emphasis of matter or other matters (EOM) in ISA 706 and going concern (GC) in ISAs 706 and 570. Such investigation is important to assess whether the explanatory matters included in ISAs 701, 706 and 570 are appropriate for external auditors so they can properly classify identified audit matters as either KAM, EOM or GC matters and considering the relationship among them.

The research used questionnaires sent to a sample of external auditors in five audit firms with international affiliations including two of the Big 4 audit firms. The Z-test for two proportions is conducted to assess whether external auditors were confused when interpreting the explanatory matters included in the ISAs.

The research suggests that the current ISA 701 explanations may not adequately help some auditors in their aim of properly identifying all KAM from among the different matters they reach during their audit. When classifying EOM and GC, most of the external auditors misclassified them as KAM.

This is a timely study. The results have implications for standard setters and regulators through revising the explanations included in the different audit reporting standards including ISA 701 and considering the relationships among them.

According to the authors’ knowledge, this study is considered among the first that surveyed the appropriateness of the explanations included in ISAs for KAM, EOM, GC and how auditors perceive such explanations when forming their opinion about their clients’ financial statements.

The purpose of this paper is to investigate the effect of qualitative materiality factors on auditors’ assessment of materiality and the determination of the type of the auditors’ reports. This paper also analyzes whether differences in personal characteristics of auditors can influence their use of qualitative materiality factors in assessing material misstatements.

A questionnaire and experimental case studies were undertaken to determine whether differences in personal characteristics of auditors can influence their degree of reliance on qualitative factors in assessing the materiality of detected misstatements. Descriptive and statistical tests were used to analyze the data collected.

The results of this paper show that qualitative materiality factors strongly influence the auditor’s materiality judgments. However, no significant differences were found regarding the effects of auditors’ personal characteristics on the degree to which they rely on the qualitative factors in their materiality judgments. Also, in certain situations, auditors considered factors other than the income for assessing certain misstatements as material and consequently modified their audit reports.

This paper examines the influence of qualitative factors on auditors’ materiality judgments and develops a list of qualitative factors to be considered by auditors when assessing materiality. It also concludes that the nature of misstatement is the least important qualitative factor considered by auditors when assessing materiality of detected misstatements and that the existence of more explicit or standardized qualitative materiality guidelines would lead to a more uniform judgment among auditors.

This paper aims to investigate how auditors’ characteristics affect key audit matters (KAMs) in the new audit report. It also provides an understanding of the effect of the COVID-19 pandemic on different audit reporting decisions and audit quality in specific industries.

The paper uses a survey based on actual audit case studies extracted from the management letters of clients in an audit firm with international affiliation to test the proposed hypotheses. Kruskal–Wallis and Mann–Whitney tests are conducted to analyze variance in responses among different groups of auditors regarding their selection of audit report sections required for each audit matter. The Wilcoxon signed rank test analyses difference in the auditors’ responses pre- and post-COVID-19 implications.

Most of the developed hypotheses were only partially accepted where industry specialization, professional qualifications of the auditors and the effects of COVID-19 had some effects on the ability of auditors to recognize and disclose KAMs. Auditor position is the most factor that significantly influenced the recognition of KAMs in the new audit report resulting in higher audit quality. This was specially the case with auditors specializing in manufacturing and financial institutions.

The current research illustrates that during the pandemic, auditors were more effective in recognizing KAMs compared to other audit matters, thus enhancing users’ confidence in both the audit and the financial reporting processes. The results are useful to regulators and auditors as they provide a better understanding of the factors that may impact communicating KAMs in the new audit report under COVID-19.

Urban design professionals face the challenge of creating responsive human settlements amidst complex, ever-evolving interactions between numerous factors, which makes each project a “wicked problem,” requiring designers with specific skills to solve them effectively. This paper explores how integrating “Living Labs” and “Learning Playing techniques” equips urban design students with the needed competencies to address these challenges.

The research employed a literature review focusing on urban design theories related to “wicked problems,” design thinking and soft skills. Through this review, the authors developed the “Urban Design Thinking Soft Skills (UDTS) matrix” and identified pedagogical approaches using Living Labs and Learning Playing Techniques. An award-winning community design studio at Cairo University served as a case study to test and validate the UDTS matrix. Interviews were conducted to further investigate the effectiveness of incorporating these approaches.

The study found that integrating Living Labs principles and Learning Playing Techniques (termed “Joyful Living Labs” in this context) are effective pedagogical methods. Interviews provided evidence supporting their value within urban design curricula for the Egyptian context.

This paper proposes the UDTS matrix as a framework to equip students with the necessary soft skills for tackling complex urban design challenges. Furthermore, it introduces the concept of “Joyful Living Labs” as a potential pedagogical approach specifically suited for the Egyptian context.