Hydrodistillation of berries and leaves of Juniperus phoenicea grown in Sinai yielded volatile oils in the yield of 0.36 and 1.96%, respectively. Using gas chromatography/mass spectrometry technique, fifty eight compounds were identified in berry oil representing 99.2% of the oil composition. α-Pinene was the major compound in berry oil (39.30%) followed by sabinene (24.29%). Berry oil composed mainly of monoterpenoids which amounted to 90.53%, of which 72.85% was monoterpene hydrocarbons. The sesquiterpenoids accounted for about 8% of the total oil composition. Leaf oil was composed of about 66 compounds representing 99.16% of the total composition of the oil. α-Pinene was the major constituent of leaf oil at concentration of 38.22%, followed by α -cedrol (31.23%). The monoterpene hydrocarbon was the predominant chemical group (41.29%) followed by the oxygenated sesquiterpenes (32.21%). Both oils showed very high cytotoxic activities against all cell line tested. They showed equal activities against brain (0.6 µg//ml) and cervix (5.0 µg//ml) human cell lines, while berry oil was slightly more active than leaf oil against lung (0.6 and 0.7 µ/ml, respectively), liver (0.7 and 0.9 µg//ml, respectively) and breast human cell lines (0.8 and 1. µg//ml, respectively). The antimicrobial activity and minimum inhibitory concentration (MIC) of leaf and berry oils were also determined. The oils showed high activity against most of the tested strains.

CITES (the Convention on International Trade in Endangered Species of Wild Fauna and Flora) aims to ensure that international trade in specimens of wild animals and plants does not threaten their survival. However, measuring the effectiveness and impacts of these trade regulations for commercially exploited aquatic species remains challenging. This study highlights observed or documented changes in elasmobranch fisheries in eight Southeast Asian countries before and after the listing of sharks and rays in CITES’ Appendix II, and the influence of CITES across five pillars or sectors of a “fishery assessment framework” developed especially for this purpose. Fisheries experts reported change was most common in the “governance” (e.g., policy, regulation and compliance) and “fisher(y)” sectors (e.g., structure and effort) of the assessment framework. The smallest change was recorded in “markets” (e.g., structures and prices) and “sociocultural” sectors (e.g., consumption, livelihoods and community awareness). Overall, the study demonstrates a measurable, albeit small, mostly positive influence of CITES in five of eight countries, while noting predominantly negative influences across two, and ongoing challenges for all in maintaining legal trade of these CITES‐listed species. The study concludes by offering guidance on future needs: most notably, more effort for long‐term collection of fundamental fisher‐, stock‐ and market‐related data to inform adaptive management and facilitation of legal trade where it is shown to be sustainable. Furthermore, as many of the shark and ray species under CITES provisions are transboundary stocks, increased support for communication and cooperation among regional fishery stakeholders is an ongoing need.

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The concern over the subject of quality judgement of qualitative research has led to the emergence of several varied positions. Whichever labels used in describing the positions, each has a distinctive character. To attempt to an understanding of the meaning of the quality criteria of validity, reliability and generalizability in qualitative research, this paper provides a review of relevant literature of recent years. To check on the extent of their reporting in research papers, a total of 15 accounting research recently published in top-ranked accounting journals have been selected. Except for one paper, the rest has failed to provide detailed discussion on the validity, reliability and generalizability of their research. But this would not necessarily mean that the concerned researchers have disregarded the aspects of validity, reliability and generalizability during the conduct of their research. Perhaps the only way to find out the truth is by asking the researchers themselves the relevant questions.

PurposeThe purpose of this paper is to examine the various episodes in the Malaysian auditing saga, covering the period of the first 40 years post‐independence in 1957 to just before the onset of the Asian Financial Crisis in 1997.Design/methodology/approachBased on documentary analysis, the paper offers a historical account of the development of the auditing profession with reference to the dynamic changes in its political and socio‐economic environment.FindingsThe paper concludes that the function of auditing in Malaysian society responded to political‐economic pressures over time viz. changing from maintaining the economic policy to serve Western investors to accommodating ethnic relations, and to strengthening the bond between local and global corporate elites and the political leaders.Originality/valueSince, little is known of the professionalisation process in Malaysia, our analysis of the structural conditions during the 40 years from the achievement of independence from the British in 1957 to just before the onset of the Asian Financial Crisis in 1997 and our assessment of their implications for auditing contributes to knowledge in this area.