Audit Committee Effectiveness, Audit Quality and Earnings Management: An Empirical Study of the Listed Companies in Egypt

The role of audit committees and audit quality in ensuring the quality of corporate financial reporting has come under considerable scrutiny due to recent high-profile earnings management cases in the world. The purpose of this paper is to examine the association between the audit committee effectiveness, audit quality and earnings management practices of more active 50 Egyptian companies listed on the Egyptian Stock Exchange of the non-financial sector during the period 2007-2010. After controlling for size, leverage and cash flow from operation activities, the results of univariate and multivariate analyses indicated that audit committees independence; experience of audit committee members; audit committee meetings; and audit quality have significant negative association with discretionary accruals as a proxy for earnings management. On the other hand, no significant relationship is found between audit committees size and the level of discretionary accruals. This paper is important because it offers useful information that is of great value to policy makers, academics and other stakeholders. Keywords: Audit Committee Effectiveness, Audit Quality, Earning Management, Egyp

An interconnected duplicated femoral vein and its clinical significance

Anatomical variations in the femoral vein are of great clinical importance especially in cases of deep vein thrombosis (DVT). Knowledge of the variable anatomy of the femoral vein is important to minimise false-negative findings on ultrasound examination in patients with DVT and help to explain the ‘silent’ DVT.Furthermore, the presence of a duplicated femoral vein itself is associated with higher incidence of DVT. These venous anomalies are usually due to the truncular venous malformation. In the present study, while dissecting the right lower limb, we found a case of variation of the femoral vein. In this case, besides a duplicated femoral vein, we also noticed a 3rd interconnecting channel near the apex of the femoral triangle joining the two veins. This variation has not been reported previously by other authors. Considering its uniqueness and clinical importance,we decided to report this case

A rare urachal abscess in a young bull with conservative management

Background: The urachus is an embryonic remnant occurring as a result of the involution of the allantoic duct and the ventral cloaca. This canal becomes progressively obliterated after birth. It uncommonly persists to different degrees after birth. Case Description: A young bull was presented with distended abdomen and clinical signs of chocking, with low-grade fever, loss of appetite, frothy mouth arched back. On the first inspection, the animal was suspected to have simple indigestion. The treatment was attempted in this stage by introducing a stomach tube but only little relief was achieved. Therefore, 5 days later, an exploratory laparotomy was done and a big balloon-like cyst structure extended ventro-latrally in the abdominal cavity was noticed. That structure was located on the floor of the abdominal cavity extending from the pelvic rim caudally to the umbilical region cranially. The structure was then incised and evacuated and a rubber tube was fixed for constant drainage for up to one month later. The bull was followed-up and made a good recovery after a month post-surgery. Conclusion: We found that urachal abscess could be treated simply via surgical evacuation of the abscess and proper drainage for some time with a very promising outcome. Additionally, this affection can be diagnosed based on history, clinical signs, and exploratory surgery, when relatively modern diagnostic techniques are not available

Air Quality Study at Different Elevation Levels Using Drone Payload Air Quality Measurement Device (D-PAQ)

Construction sites can be found in both urban and rural areas, often in close proximity to residences. They can thus cause home pollution due to the distance and the materials used. This study aims to visualize PM2.5, PM10, temperature and humidity by producing air quality mapping and correlating parameters at the stadium and construction site. An Arduino-based air quality measurement payload device was developed to measure the air quality by different levels. The drone was used to collect air quality data by mounting the device to the drone. Measurements were taken at three different elevations for each study area, and the application software generates the air quality map based on the location coordinates. The correlation evaluation of the concentration of PM2.5 and PM10 with temperature and humidity was then determined. The results showed that the concentrations of PM2.5 and PM10 at the construction site are much higher compared to the stadium due to the construction activities nearby. Keywords: air quality, unmanned aerial vehicle, mappin

Research of Self-Evaluation of Contemporary Kazakh Adolescents and Adolescents of Older Generation

AbstractIndependent variable, admittedly stipulated separate differences in measured values of self-evaluation level of contemporary Kazakh adolescents is the time factor itself, which divided two generations, taking into account important events in the country life and receiving of the state independence. Research of private structure of contemporary Kazakh adolescents self-evaluation. Contemporary adolescent's self-evaluation peculiarities are in 1) in higher level in comparison with adolescents of older generation; 2) in structural similarity with previous generation that is evidence of succession and difference on self-evaluation between two adolescents generation

Effect of laser surface modification (LSM) on laser energy absorption for laser brazing

Since the development of the laser in the 1960s a rapid development of research interests in science and technology took place. Since then, the need of laser application in industrials such as automotive, aerospace and electronics is increasing because of several advantages like automation worthiness, noncontact processing and product quality improvement. In this present study, the effect of Laser Surface Modification (LSM) on pure copper plate towards the laser energy absorption during indirect laser brazing process was studied. The laser brazing experiment was conducted inside a chamber under controlled vacuum pressure with 400Pa and irradiated with constant 140 Watt laser power. The defocusing features for laser brazing was used in order to find better focal position. Accordingly, the focal length for this laser brazing experiment was set to the focus point at 124 mm from the focal plane. Meanwhile, during LSM process, laser parameters such as laser scanning speed and focus length have been kept constant throughout the surface modification process. Yet, the laser power and laser frequency have been varied from 9 Watt to 27 Watt and 10 kHz to 80 kHz respectively. Apparently, surface roughness due to surface removal and oxide layer formation were presented during LSM process. These two surface integrities were found to be the factors of increasing laser energy absorption. It was discovered that an increase in surface roughness and oxide layer formation can absorb more laser energy which then results an increase in brazing temperature during laser brazing. This is because, increasing surface roughness will scatter the laser energy over a larger surface area, multiply the reflections in the surface irregularities while the oxide layer will enhance the interference phenomena of laser energy occurring inside the oxide layer. Both mechanisms increase laser energy absorptivity during laser brazing which results a high brazing temperature

Tribological effect of palm sterin and engine oil (CMEO) on pure aluminium pin steel disc with varies speed and constant load

Palm stearin has high biodegradability and produces low pollution to the environment. This oil can be improved based on its natural behaviour and can be used as an alternative to replace widely used commercial mineral oils. Thus, the negative impact towards the environment can be reduced. The purpose of this research is to study the performance of two type of lubricants which are vegetable oil (Palm Stearin) and commercial mineral engine oil (CMEO). The sample will be tested using pin on disc tribotester machine that follows ASTM G99 standard. The materials used for this experiment are pure aluminium pin (A110) with spherical head and stainless steel disc (SKD11) with four grooves. The experiment will take approximately one hour to complete one test. The conditions that were considered before the beginning of the experiment are constant loads of 1 kg, varying sliding speeds of 1.5 m/s to 3.5 m/s with incremental 1 m/s and 2.5 ml volume of oil. The wear rate and coefficient of friction can be determined in this experiment. From the result obtained, the coefficient of friction (COF) of palm stearin is 45% higher than CMEO and also the trend for both oils are inversely proportional with sliding speed. Besides that, the wear rate of palm stearin is also higher than CMEO, which shows that CMEO has better lubrication performance when compared to palm stearin. The additives are needed for palm stearin so that the lubrication performance can compete with the CMEO. Furthermore, the results also reveal that vegetable oil shows a potential to be a commercial lubricant when the deficiencies can be overcome

Software defined networking (SDN) and its security issues

The demand of network infrastructure and services is ever increasing. The network architecture and related technology must be flexible enough to accommodate the ever-growing number of users. Software-Defined Networking (SDN) is an approach of networking architecture that improvise conventional network in terms of scalability, security, and availability. At the same time, SDN is vulnerable to security threats as well. This paper studies on SDN architecture, the improvement of SDN from conventional network, the vulnerability and threats in SDN, and possible solutions to some security threats examples. It gives an overview of SDN and security – the architecture advantages that can be leveraged to secure network systems, and the security threats that may occur if improper design and deployment of SDN take place

Diskursus Kampung Restorative Justice Dan Eksistensi Peradilan Adat Di Provinsi Jambi

This research delves into the discourse related to village restorative justice and customary law in the Province of Jambi in the context of the diversity of authority shifts between modern legal approaches and existing legal traditions. The research background refers to conceptual differences and perspectives on dispute resolution between the state and customary law. To examine the relationship between the concept of restorative justice and customary justice, this study employs a qualitative approach by conducting in-depth interviews with representatives from the prosecution, community leaders, as well as traditional leaders in several restorative villages in the Province of Jambi. The literature review involves a profound understanding of restorative justice, customary justice, and the interaction between state law and customary law. The research findings highlight the conflicts and convergences between the restorative justice approach and the existence of customary justice. Conflicts arise in the interpretation of rights, obligations, and authority held by each system. However, this research also reveals the potential synergy between these two approaches in resolving disputes with a more holistic and contextual approach. The findings of this research indicate the importance of dialogue and collaboration between the state and customary law in developing initiatives such as village restorative justice. In the context of the Province of Jambi, wise integration of state and customary law can bring benefits for the preservation of cultural values as well as the fulfillment of individual and community rights

Point Absorber Method as Wave Energy Convertor Device for Power Generation: Effect of Buoy Arrangements

A point absorber is a floating structure with components that move relative to each other due to wave action. They utilize the up and down movement of the wave height at a single point for energy conversion. The relative up and down which is bobbing motion caused by passing waves used to drive electromechanical energy converters to generate power output. This experiment investigates behaviour of the point absorber device used the pneumatic sensor to take the frequency of the displacement of buoy while testing in the wave maker generator. Then, study the efficiency power output of point absorber WEC device and studies the behaviour of the point absorber in a regular wave. Fabricate the linear generator which as power absorption to estimate the effectiveness power output on different configuration by using the multimeter device. The point absorber at the front position of the configuration has good behaviour because of the high frequency produced. By estimated the behaviour of the device on configuration achieved. Configuration shape design of the point absorber used in this testing is square, diamond and parallelogram shape for an estimate the best power output. The configuration of the parallelogram has the best power output compared to another configuration. The best arrangement of the device for efficiency by measure the output voltage as power output is 68.14 mV and increase 8% in every minute