Background: Virus nanoparticles have been extensively studied over the past decades for theranostics applications. Viruses are well-characterized, naturally occurring nanoparticles that can be produced in high quantity with a high degree of similarity in both structure and composition. Objectives: The plant virus cowpea mosaic virus (CPMV) has been innovatively used as a nanoscaffold. Utilization of the internal cavity of empty virus-like particles (VLPs) for the inclusion of therapeutics within the capsid has opened many opportunities in drug delivery and imaging applications. Methods: The encapsidation of magnetic materials and anticancer drugs was achieved. CPMV denotes molecules attached to the external surface of CPMV and CPMV denotes molecules within the interior of the capsid. Results: Here, the generation of novel VLPs incorporating iron-platinum nanoparticles TCPMVFePt and cisplatin (Cis) (TCPMVCis) is reported. TCPMVCis have a cytotoxic IC50 of TCPMVCis on both A549 and MDA-MB-231 cell lines of 1.8 μM and 3.9 µM respectively after 72 hours of incubation. The TCPMVFePt were prepared as potential MRI contrast agents. Conclusions: Cisplatin loaded VLP (TCPMVCis) is shown to enhance cisplatin cytotoxicity in cancer cell lines, and its potency increased 2.3-folds.

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Internal auditors are considered a valuable source of information since they are more familiar with the company and its environment. This study aimed to identify the relationship between internal and external audits affecting the quality of firms' reports. To achieve the objectives of the study, a 30-item questionnaire was developed and sent to 312 external auditors and managed to collect 276 (88.5%) properly filled questionnaires. Descriptive statistics and multiple regression were used to test the hypotheses of the study. The results show that Jordanian auditors perceived favorably the cooperation between internal and external auditors to enhance the quality of financial reporting. For instance, the results revealed positive and significant effect of objectivity in enhancing the level of cooperation between internal and external auditors in a way that increased the level of financial reporting quality. Moreover, the quality of financial reporting has been affected positively resulting in the positive effect of the technical competence of the internal audit's work and professional care. Finally, the cooperation between the two auditing teams was noticeable through the nature and scope dimension that, in turn, increased the quality of financial reporting. Based on these results, external auditors are highly recommended to rely on internal audit works which could lead to enhance financial reporting quality.

There is a worldwide debate regarding the implementation of IPSAS due to the potential obstacles that may face governments when they start moving to the full accrual basis. Of equal importance is that each country has its own needs and thus it must be examined separately to find out the factors that may motivate or limit the effective adoption of IPSAS. This study, therefore, aims to explore the key success factors when it comes to adopting IPSAS in Jordan. A 39-item questionnaire was devised and sent to 500 employees who were working in public entity departments. Only 326 questionnaires were returned, yielding a response rate of 65.2%. The results suggested that the most important factors were local legislation and the infrastructure, while the training of staff came at the bottom of list. These results are important to regulators for drawing up a clear road map for transferring fully to IPSAS.

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