The Role of Auditor Independence, Ethical Behavior and Professional Skepticism on Audit Quality: Evidence from The Gambia

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There are continuing questions about audit quality outcomes in Africa, especially in The Gambia, where the audit environment is relatively small and may be affected by governance and oversight challenges, regulatory capacity constraints, perceived institutional pressures, and limited resources. The current study aims to test and analyze the significant influence of auditor independence, ethical behavior, and professional skepticism on audit quality in The Gambia. The study uses a sample of 35 external auditors serving in the public sector because this accounts for the largest number in The Gambia’s audit system. The study adopted a random sampling method, and the data were analyzed using multiple linear regressions in SPSS 31.0 to test the hypotheses. The regression results show that auditor independence (β = 0.349, p = 0.002), ethical behavior (β = 0.286, p = 0.005), and professional skepticism (β = 0.270, p = 0.004) all have a positive and significant influence on audit quality in The Gambia. The study’s results provide country-specific evidence from a small and underexplored African audit environment and offer practical implications for regulators, professional bodies, and future researchers.

Migration, Education, and Labor Market Integration: Evidence from a Panel Data Analysis of Institutional Heterogeneity in Europe

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Purpose: This study examines the relationship between migration intensity, education-related integration mechanisms, and labor market outcomes of the foreign-born population in selected European countries over the period 2010–2024. It explores how migration flows and migrant education interact within different institutional contexts.

Methodology: The analysis focuses on Germany, France, Italy, Austria, Sweden,  and the United Kingdom and employs panel data techniques using two-way fixed and random effects models. Model selection is guided by the Hausman specification test, which strongly favors the fixed effects estimator, highlighting the role of country-specific institutional heterogeneity.

Findings: The results indicate that migration intensity alone is not significantly associated with improved migrant employment outcomes once unobserved heterogeneity is controlled for. In contrast, migrant tertiary education shows a positive relationship with employment performance. Public education expenditure, measured as a share of GDP, does not exhibit a robust direct effect, suggesting that aggregate spending levels are insufficient to drive integration outcomes.

Originality:  By providing recent longitudinal cross-country evidence, the study contributes to the applied econometrics literature on migration and labor markets. It highlights the importance of institutional context and educational attainment in shaping migrant labor market integration across Europe.

Behavior-Based Malaria Incidence Prediction Model in the Hanura Community Health Center Work Area, Pesawaran Regency, Lampung, Indonesia

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Malaria is an infectious disease caused by the Plasmodium parasite and transmitted through the bite of an infected female Anopheles mosquito. This disease remains a public health problem in the working area of ​​the Hanura Community Health Center, Pesawaran Regency, Lampung, Indonesia. Behavioral factors and home protection conditions are thought to play a role in increasing the risk of malaria, such as the use of mosquito nets, mosquito repellent, wire mesh, and activities outside the house at night. This study aims to analyze behavioral factors that influence the incidence of malaria in the working area of ​​the Hanura Community Health Center, Pesawaran Regency, Lampung, Indonesia. This study used an observational analytical design with a case-control approach conducted in November 2025–January 2026. The study sample consisted of 113 case groups and 113 control groups selected using proportional random sampling techniques. Data were obtained through questionnaires and analyzed using the Chi-Square test with a significance level of α = 0.05. The results showed that the use of mosquito nets had a significant relationship with the incidence of malaria (p-value = 0.016; OR = 2.00; 95% CI = 1.17–3.42), the use of mosquito repellent (p-value = 0.002; OR = 2.95; 95% CI = 1.53–5.70), and the use of wire netting (p-value = 0.008; OR = 2.12; 95% CI = 1.25–3.61). Meanwhile, activities outside the house at night did not have a significant relationship with the incidence of malaria (p-value = 0.893). Behavioral factors and physical protection of the house play an important role in the incidence of malaria. The use of mosquito nets, mosquito repellent, and wire netting has been shown to be associated with a reduced risk of malaria, so that sustainable prevention efforts are needed through improving healthy living behaviors and protecting the home environment.

The History of Vietnamese Feminism: Huỳnh Thị Bảo Hòa, an Early Twentieth-Century Feminist

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This article examines the contributions of Huỳnh Thị Bảo Hòa to the history of Vietnamese feminism. She was among the earliest female intellectuals to advocate for and defend the roles and positions of women within the family and society. To conduct this study, we closely analyzed her articles published in Đông Pháp thời báo between 1926 and 1927, particularly those concerning women and family life, domesticity, women’s education, and professional careers. Her contributions to the Vietnamese feminist movement in the early twentieth century are undeniable. This study aims to open further avenues for research on Vietnamese feminism in the early twentieth century.

Sulfuric Acid Regeneration from Magnesium Sulfate Streams: Process Chemistry, Recovery Technologies, and Industrial Challenges

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Sulfuric acid regeneration from magnesium sulfate streams is an increasingly relevant challenge in hydrometallurgy, mineral processing, battery recycling, pickling operations, and industrial wastewater treatment. Magnesium sulfate is often formed when sulfuric acid reacts with magnesium-bearing minerals, neutralizing agents, or process residues, resulting in acid loss, sulfate accumulation, increased effluent volumes, and challenging brine management. This critical review examines the process chemistry, recovery technologies, and industrial constraints associated with converting magnesium sulfate streams into reusable sulfuric acid or valuable by-products. The discussion covers thermal decomposition, crystallization, membrane-based acid recovery, electrodialysis, diffusion dialysis, solvent-assisted separation, precipitation routes, and hybrid process configurations. Particular attention is given to reaction equilibria, water balance, impurity behavior, energy demand, scaling risk, acid quality, and integration with upstream and downstream unit operations. Although several technologies are technically feasible, industrial application is limited by high energy consumption, low selectivity in multicomponent liquors, fouling, corrosion, and uncertain economics at large scale. The review highlights that magnesium sulfate regeneration should be evaluated as a process-integration problem rather than as an isolated acid-recovery step.

Request-Aware Fuzzy Load Balancing for Heterogeneous Computing Systems

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In modern heterogeneous computing systems, efficient load balancing remains one of the key challenges affecting system performance, response time, and resource utilization. Traditional load balancing algorithms such as Round Robin and Least Connection generally distribute requests without considering the computational complexity and priority of incoming tasks, which may lead to resource imbalance and performance degradation under dynamic workloads. To address this limitation, this study proposes a Request-Aware Fuzzy Load Balancing (RA-FLB) model based on a Mamdani-type Fuzzy Inference System (FIS). The proposed approach evaluates both request characteristics, including URL structure, payload size, header information, and computational weight, together with the real-time state of virtual machines such as CPU utilization and workload level. Based on fuzzy inference rules, the system dynamically selects the most appropriate server for each incoming request. In addition, a dynamic feedback mechanism continuously updates server states after task execution, enabling adaptive and real-time decision-making. The proposed model was implemented and evaluated in the CloudSim Plus simulation environment. Experimental results demonstrate that the RA-FLB approach improves response time, throughput, and load distribution efficiency compared with conventional algorithms. The proposed method provides a scalable and adaptive solution for intelligent resource allocation in cloud and distributed computing environments.

The Effect of Effective Tax Rate, Moral Hazard, and Firm-Specific Determinants on Capital Structure

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This research aims to examine the effectiveness of Effective Tax Rate, Firm Size, Profitability, Non-Debt Tax Shield, and Moral Hazard toward Capital Structure in oil, gas, and coal subsector firms listed on the Indonesian Stock Exchange during the period 2016-2024. The study employs a quantitative research design using panel data regression analysis. The Fixed Effect Model is selected based on panel data model selection tests and analyzed using EViews 12. The empirical findings reveal that only Profitability has a statistically significant negative effect on Capital Structure. Meanwhile, Effective Tax Rate, Firm Size, Non-Debt Tax Shields, and Moral Hazard do not exhibit statistically significant effects. These results suggest that internal financing capacity plays a more dominant role than tax incentives, firm scale, alternative tax shields, or agency-related considerations in determining capital structure decisions within the observed subsector. These research findings suggest that the effect of internal financing capacity dominates the effect of tax and agency-related considerations in determining Capital Structure within the Indonesian energy subsector. This study is limited by its sector-specific focus and restricted observation period.

Prevalence and Factors Associated with Birth Asyphyxia among Neonates Admitted at Amana Regional Referral Hospital in Dar ES Salaam, Tanzania – October 2025

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Birth asphyxia is the failure to establish and sustain spontaneous breathing at birth, hence leading to decreased oxygen perfusion to various organs. Birth asphyxia is among the leading causes to neonatal mortality and morbidity in Tanzania, our study aimed to determine prevalence and associated factors of birth asphyxia among neonates at Amana Regional Referral Hospital. A cross-sectional study was conducted, enrolling neonates admitted at neonatal ward in ARRH. Data was collected through structured questionnaires given to mothers of neonates admitted, also antenatal cards and case files were used to obtain Apgar scores and additional information. Of all neonates admitted during study period, 303 neonates were included in the study where by, 10 newborns (3.3%) had birth asphyxia, and prolonged labor, hospital delivered neonates and age of the mother 20-34 were significant factors associated with birth asphyxia.

Birth asphyxia is still a public health concern in Tanzania and its aftereffects are irreversible so early and regular antenatal booking, proper management of labor and improvement of maternal and child health services can reduce the burden also, awareness of pregnancy demands can help mothers handle pregnancy with care hence avoiding risk factors and complicated labor and delivery.

The Use of Digital Storytelling to Improve Speaking Skills for Students at Ba Ria – Vung Tau College of Technology

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The article aims to investigate how digital storytelling can motivate students to learn English speaking with greater interest and active participation. It also explores the influence of digitised learning environments on traditional teaching practices, highlighting changes in the way of language teaching and learning. Quantitative data was collected through self-assessment surveys and structured questionnaires, and qualitative data was collected through semi-structured interviews. The selected students of 60 were then evenly assigned into two groups of the control group (n = 30) and the experimental group (n = 30). The findings from quantitative data indicate that students exposed to digital storytelling achieved significantly better speaking skills than those taught with traditional methods. Students also had greater motivation when learning speaking skills with digital storytelling. Besides, digital storytelling made teachers change their traditional teaching method. In addition, the findings from qualitative data revealed that both teachers and students have positive attitude with the use of digital storytelling. These results suggest that digital storytelling can play a vital role in enhancing speaking proficiency by integrating technology into English language teaching and learning.