The role of accounting thought in the face of financial and administrative corruption in Iraq ( Applied and analytical study on the accounting and control units working in government institutions in Diwaniyah )

يسعى هذا البحث إلى معرفة الدور الذي يمكن إن يحققه الفكر المحاسبي في مواجهة الفساد المالي والإداري في العراق، فقد تعرض هذا  الفكر التقليدي للعديد من الانتقادات نظرا لقصوره في معالجة قضايا الفساد نتيجة مرونته وقصوره في تطبيق القواعد والمعايير والسياسات المحاسبية, فالفساد المالي والإداري يعد مشكلة مجتمعية، تهدد كل المجتمعات وخاصة العراق على وجه التحديد، فهذه المشكلة ترتبط برغبة الإنسان في الحصول على مكاسب مادية طائلة بطرق غير مشروعة، والسبب في ذلك يعود إلى ضعف الأنظمة المحاسبية والرقابية من المنظورين المالي والإداري، وكذلك غياب دور المساءلة المحاسبية، فالفساد المالي والإداري استشرى في المؤسسات والدوائر الحكومية كالنار في الهشيم وعلى مختلف المستويات فلا يوجد مفصل من مفاصل الدولة أو احد مؤسساتها إلا وفيه شيء من الفساد ابتداء من التقاعس في انجاز الإعمال والواجبات المكلفين بها  فالوظائف المحاسبية والرقابية العامة أخذت تفقد هيبتها وتجهز على الإعمال والانجازات التي تحققها الأجهزة الإدارية التي ينشدها أفراد المجتمع. ومن اجل تحقيق هدف هذا البحث فقد تم استخدام المنهج التحليلي والتطبيقي، في تحليل مشكلة الفساد المالي والإداري في العراق، ثمّ استنتاج طرق المواجهة من خلال الفكر المحاسبي، كذلك محو الآثار السيئة التي خلفها الفساد المالي والإداري في الاقتصاد العراقي، ومما يترتب عليه من نهضة وتقدم اقتصادي شامل في العراق. This research seeks to know the role that accounting thinking can play in the face of financial and administrative corruption in Iraq. This traditional thinking has been criticized for its lack of dealing with corruption issues due to its flexibility and lack of application of accounting rules and standards. Financial and administrative corruption is a societal problem , Threatens all societies, especially Iraq in particular, this problem is linked to the desire of the human to obtain substantial material gains by illegal means, due to the weakness of accounting and control systems from the financial and administrative perspectives, as well as the absence of the role of accountability For accounting, financial and administrative corruption consulted in institutions and government departments such as wildfire at various levels there is no detailed joints of the state or one of its institutions except in it a bit of corruption from the failure to complete the work and the duties assigned to them, the functions of accounting and public control has lost prestige and equipped to work and achievements Achieved by the administrative organs sought by members of society.     In order to achieve the objective of this research, the analytical and applied approach was used to analyze the problem of financial and administrative corruption in Iraq, and then to conclude the methods of confrontation through accounting thought, as well as to erase the bad effects of financial and administrative corruption in the Iraqi economy and the consequent renaissance and progress Comprehensive economic in Iraq.   &nbsp

Sistim gotong royong dalam masyarakat pedesaan Propinsi Daerah Istimewa Aceh

Sistem gotong-royong merupakan suatu hal yang bertambah penting, apalagi kalau diingat bahwa generasi muda Indonesia nanti akan mengetahui bagaimana mereka dari generasi yang lalu mengembangkan dan membina nilai-nilai luhur yang terpancar dari unsur budaya mereka. Buku ini memuat berbagai informasi yang tumbuh dan berkembang dalam masyarakat tempo dulu mengenai sistim gotong royong dalam masyarakat pedesaan Propinsi Daerah Istimewa Aceh

Exploring the oil supply-demand shocks and stock market stabilities: Experience from OECD countries

This paper explores the interactive relationships between oil price shocks and the stockmarket in 11 OECD countries using traditional cointegrationtest and look at the rolling window Granger causality effects with various predictive power contents running between the variables. Taking into account both world oil production and world oil prices in order to supervise for oil supply and oil demand shocks, strong evidence of the sensitivity of stock market returns to the oil priceshock specifications is found in several sub-periods. As for rolling window causality tests, it is found that the impact of oil price shocks substantially differs along the different countries and that the results also differ among the various oil shock specifications.The overall finding suggests that oil supply shocks have a negative effect on stock market returns in the net oil importing OECD countries. Indeed, the stock market returns are negatively impacted by oil demand shocks in the oil importing OECD countries and positively impactedby the oil exporting OECD countries. Furthermore, these results will give a dimension for future undertaking studies with varying empirical findings

Spectroscopic properties, anti-colon cancer, antimicrobial and molecular docking studies of silver(I), manganese(II), cobalt(II) and nickel(II) complexes for 2-amino-4-phenylthiazole derivative

Thiazole Schiff base (H2L) ligand was synthesized from condensation of 2-amino-4-phenylthiazole with 4,6-diacetylresorcinol in the molar ratio 2:1. A series of Ag(I), Mn(II), Co(II) and Ni(II) complexes of H2L ligand was prepared and investigated by elemental analysis, IR, UV, 1H NMR, TGA and mass spectral data. Thiazol Schiff base ligand has two bidentate sets of N-O units which can coordinate with two metal ions to afford novel binuclear metal complexes. The directions of the coordinate bonds are from nitrogen atoms of the azomethine groups and oxygen atoms of the phenolic groups. All of the newly synthesized complexes were evaluated for their antimicrobial activities. The results showed the Ag(I) complex exhibited better activities than the commercial antimicrobial reference drugs. The metal complexes were also evaluated for their in-vitro anti-colon human cancer (HCT-116) and mammalian cells of the African green monkey kidney (VERO). The Ag(I) and Co(II) complexes with selectivity index value 17.00 and 15.63, respectively, exhibited better activity than methotrexate as a reference drug with selectivity index value 13.30, while complexes Ni(II) and Mn(II) with selectivity index values 9.30 and 8.59, respectively, were found to be nearly as active as methotrexate. Molecular docking studies further helped in understanding the mode of action of the compounds through their various interactions with the active sites of the dihydrofolate reductase enzyme. The observed activity of the Ag(I), Mn(II) and Ni(II) complexes gave rise to the conclusion that they might exert their action through inhibition of the dihydrofolate reductase enzyme

Dolutegravir twice-daily dosing in children with HIV-associated tuberculosis: a pharmacokinetic and safety study within the open-label, multicentre, randomised, non-inferiority ODYSSEY trial

Background: Children with HIV-associated tuberculosis (TB) have few antiretroviral therapy (ART) options. We aimed to evaluate the safety and pharmacokinetics of dolutegravir twice-daily dosing in children receiving rifampicin for HIV-associated TB. Methods: We nested a two-period, fixed-order pharmacokinetic substudy within the open-label, multicentre, randomised, controlled, non-inferiority ODYSSEY trial at research centres in South Africa, Uganda, and Zimbabwe. Children (aged 4 weeks to <18 years) with HIV-associated TB who were receiving rifampicin and twice-daily dolutegravir were eligible for inclusion. We did a 12-h pharmacokinetic profile on rifampicin and twice-daily dolutegravir and a 24-h profile on once-daily dolutegravir. Geometric mean ratios for trough plasma concentration (Ctrough), area under the plasma concentration time curve from 0 h to 24 h after dosing (AUC0–24 h), and maximum plasma concentration (Cmax) were used to compare dolutegravir concentrations between substudy days. We assessed rifampicin Cmax on the first substudy day. All children within ODYSSEY with HIV-associated TB who received rifampicin and twice-daily dolutegravir were included in the safety analysis. We described adverse events reported from starting twice-daily dolutegravir to 30 days after returning to once-daily dolutegravir. This trial is registered with ClinicalTrials.gov (NCT02259127), EudraCT (2014–002632-14), and the ISRCTN registry (ISRCTN91737921). Findings: Between Sept 20, 2016, and June 28, 2021, 37 children with HIV-associated TB (median age 11·9 years [range 0·4–17·6], 19 [51%] were female and 18 [49%] were male, 36 [97%] in Africa and one [3%] in Thailand) received rifampicin with twice-daily dolutegravir and were included in the safety analysis. 20 (54%) of 37 children enrolled in the pharmacokinetic substudy, 14 of whom contributed at least one evaluable pharmacokinetic curve for dolutegravir, including 12 who had within-participant comparisons. Geometric mean ratios for rifampicin and twice-daily dolutegravir versus once-daily dolutegravir were 1·51 (90% CI 1·08–2·11) for Ctrough, 1·23 (0·99–1·53) for AUC0–24 h, and 0·94 (0·76–1·16) for Cmax. Individual dolutegravir Ctrough concentrations were higher than the 90% effective concentration (ie, 0·32 mg/L) in all children receiving rifampicin and twice-daily dolutegravir. Of 18 children with evaluable rifampicin concentrations, 15 (83%) had a Cmax of less than the optimal target concentration of 8 mg/L. Rifampicin geometric mean Cmax was 5·1 mg/L (coefficient of variation 71%). During a median follow-up of 31 weeks (IQR 30–40), 15 grade 3 or higher adverse events occurred among 11 (30%) of 37 children, ten serious adverse events occurred among eight (22%) children, including two deaths (one tuberculosis-related death, one death due to traumatic injury); no adverse events, including deaths, were considered related to dolutegravir. Interpretation: Twice-daily dolutegravir was shown to be safe and sufficient to overcome the rifampicin enzyme-inducing effect in children, and could provide a practical ART option for children with HIV-associated TB

Neuropsychiatric manifestations and sleep disturbances with dolutegravir-based antiretroviral therapy versus standard of care in children and adolescents: a secondary analysis of the ODYSSEY trial

BACKGROUND: Cohort studies in adults with HIV showed that dolutegravir was associated with neuropsychiatric adverse events and sleep problems, yet data are scarce in children and adolescents. We aimed to evaluate neuropsychiatric manifestations in children and adolescents treated with dolutegravir-based treatment versus alternative antiretroviral therapy. METHODS: This is a secondary analysis of ODYSSEY, an open-label, multicentre, randomised, non-inferiority trial, in which adolescents and children initiating first-line or second-line antiretroviral therapy were randomly assigned 1:1 to dolutegravir-based treatment or standard-of-care treatment. We assessed neuropsychiatric adverse events (reported by clinicians) and responses to the mood and sleep questionnaires (reported by the participant or their carer) in both groups. We compared the proportions of patients with neuropsychiatric adverse events (neurological, psychiatric, and total), time to first neuropsychiatric adverse event, and participant-reported responses to questionnaires capturing issues with mood, suicidal thoughts, and sleep problems. FINDINGS: Between Sept 20, 2016, and June 22, 2018, 707 participants were enrolled, of whom 345 (49%) were female and 362 (51%) were male, and 623 (88%) were Black-African. Of 707 participants, 350 (50%) were randomly assigned to dolutegravir-based antiretroviral therapy and 357 (50%) to non-dolutegravir-based standard-of-care. 311 (44%) of 707 participants started first-line antiretroviral therapy (ODYSSEY-A; 145 [92%] of 157 participants had efavirenz-based therapy in the standard-of-care group), and 396 (56%) of 707 started second-line therapy (ODYSSEY-B; 195 [98%] of 200 had protease inhibitor-based therapy in the standard-of-care group). During follow-up (median 142 weeks, IQR 124–159), 23 participants had 31 neuropsychiatric adverse events (15 in the dolutegravir group and eight in the standard-of-care group; difference in proportion of participants with ≥1 event p=0·13). 11 participants had one or more neurological events (six and five; p=0·74) and 14 participants had one or more psychiatric events (ten and four; p=0·097). Among 14 participants with psychiatric events, eight participants in the dolutegravir group and four in standard-of-care group had suicidal ideation or behaviour. More participants in the dolutegravir group than the standard-of-care group reported symptoms of self-harm (eight vs one; p=0·025), life not worth living (17 vs five; p=0·0091), or suicidal thoughts (13 vs none; p=0·0006) at one or more follow-up visits. Most reports were transient. There were no differences by treatment group in low mood or feeling sad, problems concentrating, feeling worried or feeling angry or aggressive, sleep problems, or sleep quality. INTERPRETATION: The numbers of neuropsychiatric adverse events and reported neuropsychiatric symptoms were low. However, numerically more participants had psychiatric events and reported suicidality ideation in the dolutegravir group than the standard-of-care group. These differences should be interpreted with caution in an open-label trial. Clinicians and policy makers should consider including suicidality screening of children or adolescents receiving dolutegravir

Repositioning of the global epicentre of non-optimal cholesterol

High blood cholesterol is typically considered a feature of wealthy western countries(1,2). However, dietary and behavioural determinants of blood cholesterol are changing rapidly throughout the world(3) and countries are using lipid-lowering medications at varying rates. These changes can have distinct effects on the levels of high-density lipoprotein (HDL) cholesterol and non-HDL cholesterol, which have different effects on human health(4,5). However, the trends of HDL and non-HDL cholesterol levels over time have not been previously reported in a global analysis. Here we pooled 1,127 population-based studies that measured blood lipids in 102.6 million individuals aged 18 years and older to estimate trends from 1980 to 2018 in mean total, non-HDL and HDL cholesterol levels for 200 countries. Globally, there was little change in total or non-HDL cholesterol from 1980 to 2018. This was a net effect of increases in low- and middle-income countries, especially in east and southeast Asia, and decreases in high-income western countries, especially those in northwestern Europe, and in central and eastern Europe. As a result, countries with the highest level of non-HDL cholesterol-which is a marker of cardiovascular riskchanged from those in western Europe such as Belgium, Finland, Greenland, Iceland, Norway, Sweden, Switzerland and Malta in 1980 to those in Asia and the Pacific, such as Tokelau, Malaysia, The Philippines and Thailand. In 2017, high non-HDL cholesterol was responsible for an estimated 3.9 million (95% credible interval 3.7 million-4.2 million) worldwide deaths, half of which occurred in east, southeast and south Asia. The global repositioning of lipid-related risk, with non-optimal cholesterol shifting from a distinct feature of high-income countries in northwestern Europe, north America and Australasia to one that affects countries in east and southeast Asia and Oceania should motivate the use of population-based policies and personal interventions to improve nutrition and enhance access to treatment throughout the world.Peer reviewe

Contributions of mean and shape of blood pressure distribution to worldwide trends and variations in raised blood pressure: A pooled analysis of 1018 population-based measurement studies with 88.6 million participants

© The Author(s) 2018. Background: Change in the prevalence of raised blood pressure could be due to both shifts in the entire distribution of blood pressure (representing the combined effects of public health interventions and secular trends) and changes in its high-blood-pressure tail (representing successful clinical interventions to control blood pressure in the hypertensive population). Our aim was to quantify the contributions of these two phenomena to the worldwide trends in the prevalence of raised blood pressure. Methods: We pooled 1018 population-based studies with blood pressure measurements on 88.6 million participants from 1985 to 2016. We first calculated mean systolic blood pressure (SBP), mean diastolic blood pressure (DBP) and prevalence of raised blood pressure by sex and 10-year age group from 20-29 years to 70-79 years in each study, taking into account complex survey design and survey sample weights, where relevant. We used a linear mixed effect model to quantify the association between (probittransformed) prevalence of raised blood pressure and age-group- and sex-specific mean blood pressure. We calculated the contributions of change in mean SBP and DBP, and of change in the prevalence-mean association, to the change in prevalence of raised blood pressure. Results: In 2005-16, at the same level of population mean SBP and DBP, men and women in South Asia and in Central Asia, the Middle East and North Africa would have the highest prevalence of raised blood pressure, and men and women in the highincome Asia Pacific and high-income Western regions would have the lowest. In most region-sex-age groups where the prevalence of raised blood pressure declined, one half or more of the decline was due to the decline in mean blood pressure. Where prevalence of raised blood pressure has increased, the change was entirely driven by increasing mean blood pressure, offset partly by the change in the prevalence-mean association. Conclusions: Change in mean blood pressure is the main driver of the worldwide change in the prevalence of raised blood pressure, but change in the high-blood-pressure tail of the distribution has also contributed to the change in prevalence, especially in older age groups

Global variation in diabetes diagnosis and prevalence based on fasting glucose and hemoglobin A1c

Fasting plasma glucose (FPG) and hemoglobin A1c (HbA1c) are both used to diagnose diabetes, but these measurements can identify different people as having diabetes. We used data from 117 population-based studies and quantified, in different world regions, the prevalence of diagnosed diabetes, and whether those who were previously undiagnosed and detected as having diabetes in survey screening, had elevated FPG, HbA1c or both. We developed prediction equations for estimating the probability that a person without previously diagnosed diabetes, and at a specific level of FPG, had elevated HbA1c, and vice versa. The age-standardized proportion of diabetes that was previously undiagnosed and detected in survey screening ranged from 30% in the high-income western region to 66% in south Asia. Among those with screen-detected diabetes with either test, the age-standardized proportion who had elevated levels of both FPG and HbA1c was 29-39% across regions; the remainder had discordant elevation of FPG or HbA1c. In most low- and middle-income regions, isolated elevated HbA1c was more common than isolated elevated FPG. In these regions, the use of FPG alone may delay diabetes diagnosis and underestimate diabetes prevalence. Our prediction equations help allocate finite resources for measuring HbA1c to reduce the global shortfall in diabetes diagnosis and surveillance