The research objective was to evaluate the effect of dietary incorporation of hemp seeds in goats fed with hay or mixed shrubs–grass rangeland on the production, FA profile and health-related lipid indices, antioxidant content and total antioxidant capacity of milk, with the purpose to increase the content of beneficial ingredients in milk and to improve its functional activity. Forty indigenous Carpathian goats were allocated into two groups according to the type of basic forage in their diet: hay (H) or mixed shrubs–grass rangeland (SG); each of them was further divided into two subgroups according to the presence of Hs in the concentrate mixture (250 g/kg) or not. Milk production was determined, and milk samples were collected and analyzed for fat, protein, lactose, and cholesterol content, as well as FA profile, lipophilic antioxidant content (α-tocopherol and retinol), and milk TAC. SG goats gave less milk (p < 0.01) but with higher milk fat (p < 0.001) and lower cholesterol content (p < 0.01) than H goats, while milk protein and lactose contents were not affected. Supplementing the diet with Hs caused a significant increase in milk production (p < 0.05) and milk fat content (p < 0.001) and a decrease in cholesterol content (p < 0.05). Grazing compared to indoor feeding but also supplementing the diet with Hs had the effect of decreasing the proportion of SFAs and increasing the concentrations of polyunsaturated FA (PUFA) in goat milk fat (p < 0.01). Fats in the milk of SG goats compared to H, but also in those supplemented with Hs, showed significantly higher proportions of vaccenic acid (VA), rumenic acid (CLA c-9,t-11) and omega-3 FA (α-linolenic acid (ALA), eicosapentaenoic acid (EPA), and docosapentaenoic acid (DPA)) which are considered healthy for consumers. The feeding system based on SG and the diet supplementation with Hs ensured the best nutritional and functional quality of milk, confirmed by the FA profile, antioxidant content, and by the value of health-related lipid indices (n-6/n-3 FA ratio and hypo-/hypercholesterolemia, atherogenic index (AI), thrombogenic index (TI), and health promotion index (HPI)). The results of our work will be useful for the development of optimal nutritional strategies that improve the FA profile and the antioxidants content in goat milk, with beneficial effects on human health.

Purpose: The objective of this study is to systematically review the current body of literature in order to gain insights into the progress of research in accounting and auditing of cryptocurrencies, while also highlighting the associated risks and identifying gaps for future exploration.Design/methodology/approach: To achieve this, a structured literature review was carried out, presenting a thorough and critical assessment of the available studies focused on cryptocurrencies within the accounting and auditing domain.Findings: The analysis reveals that the majority of the research has concentrated on the reporting and measurement aspects of cryptocurrencies, neglecting the auditing aspect. Regarding the methodology, future investigations should incorporate both theoretical and empirical manners to address this gap. Various spheres require further exploration, as they have the potential to significantly impact practitioners and academics.Originality/value: The significance of this paper lies in its comprehensive examination of the existing literature, synthesizing and organizing information pertaining to accounting and auditing considerations of crypto transactions. Moreover, it provides valuable insights into best practices and prompts identifying avenues for further research in this field.

We aimed to evaluate the effects of milled rapeseed (MR) supplementation of low- or high-concentrate diets on milk production and composition, fatty acids (FAs) profile, and antioxidant capacity. Sixteen Jersey dairy cows were used in a 4 × 4 Latin square design, for four periods of 4 weeks, and assigned to four treatments as a 2 × 2 factorial design. Dietary treatments consisted of iso-nitrogenated total mixed rations with high (65:35; LC—low concentrate) or low (50:50; HC—high concentrate) forage:concentrate (FC) ratios, supplemented with MR to provide 30 g oil/kg dry matter (DM) (LR and HR), or without MR supplement (L and H). Increasing the proportion of concentrates led to an increase in DM intake (DMI), net energy (NE_L) intake, and milk production, but milk fat and protein content decreased. Supplementing diets with MR led to an increase in NE_L intake and milk production, but did not affect DMI and milk composition. Diets supplemented with MR caused a decrease in the concentration of FAs with atherogenic effect and the increase in the level of FAs beneficial for human health (C18:1 cis-9, C18:1 trans-11, and C18:3 n-3), while the decrease in the FC ratio had a negative effect on omega-3 FAs. An improvement in the antioxidant capacity of milk was observed with diets with the high FC ratio but also by supplementing the feed with MR. These results could contribute to the development of effective strategies to improve the nutritional quality of milk without affecting the productive performance of cows.

This study explores how various stakeholder groups engage with the IAASB’s Exposure Draft 240 (ED-240) on auditors’ responsibilities relating to fraud. It focuses on the influence of sociomaterial factors, highlighting the interplay between professional interests, regulatory demands, and emerging technologies. The objective is to understand how these elements shape stakeholder participation and contribute to the evolution of auditing standards. The research uses qualitative content analysis on 89 comment letters submitted in response to ED-240. MAXQDA software was used to categorize responses by stakeholder type, geographic distribution, agreement level, and references to emerging technologies. The study is grounded in sociomaterial theory, examining how social and material factors are intertwined in the standard-setting process. The accounting profession, especially the Big Four, emerged as the most active participants, positioning themselves as technological leaders. Respondents from Europe and North America dominated, reflecting the role of strong institutional environments in enabling engagement. While most stakeholders supported ED-240, they also highlighted areas for improvement, with technology adoption asymmetries limiting broader participation. This study contributes new insights by applying sociomaterial theory to audit standard-setting and demonstrating how technological and institutional forces co-shape regulatory outcomes. It highlights the power dynamics within standard-setting processes and the challenges faced by smaller stakeholders in adapting to digital advancements. The findings offer practical implications for regulators and policymakers aiming to create inclusive, forward-looking audit standards.