Challenges of international financial reporting standards (ifrs) in the islamic accounting world, case of middle eastern countries

This paper presents the case of representing the Middle Eastern countries on the International Accounting Standards Board (IASB).International financial reporting standards (IFRS), IASB, MEC

Design and Construction of the ferrocement Water Tanks

Ferrocement is proposed to construct of water tanks with high strength, crack resistance, high ductility, impact resistance and energy absorption suitable for rise buildings. This paper presents the results of an analytical study of proposed ferrocement water tanks. The cement sand matrix of the ferrocement composite was designed to achieve high compressive, tensile and flexural strengths for the produced ferrocement tanks. This was achieved by employing silica fume as replacement percentage of the cement content. The results of an experimental investigation of the effect of silica fume on the strength of the matix is also included. The complete analysis and design of twelve ferrocement water tanks with different capacities and their estimated costs are also included. The optimum limit of partial replacement of cement with silica fume was found to be 15%, which exhibited the highest increase in strength. The structural analysis and design of ferrocement water tanks were determined. The developed ferrocement tanks are four times cheaper compared with the other constructed tanks. The developed ferrocement tanks could be used successfully for the developed and developing countries alike

Employing New Innovative Material for Airfield Pavement

The maximum surface deflection, the maximum horizontal tensile strain (εt) at the bottom of asphalt concrete (AC) layer and the maximum compressive strain (εc) at the top of subgrade are the most commonly used criteria for flexible pavement design. They were used in this study as the basis of measuring the flexible pavement response. The main objective of this paper was to investigate the effect of horizontal force on the behavior of airfield pavement and new reinforced concrete slab during aircraft ground operation. In addition, the effects of various aircraft’s wheel load configurations on the predicted airfield pavement life were discussed. To achieve these objectives, theoretical analysis, using the finite element (FE) programs SAP2000 and (ADINA) were preformed. The research plan includes studying different sections of airfield pavements, where different AC layer thickness and different AC module were used. Based on the work of this study, modulus of elasticity, E1 had a significant effect on the flexible pavement response and the predicted pavement life. There are three forces acting on the pavement through the tire: 1) longitudinal force (LGF), which is the tractive or breaking force, 2) lateral force (LTF) and 3) vertical wheel load (VL). At critical airfield pavement sections, the pavement life decrease significantly due to existence of horizontal forces at these sections. Also, the new reinforced concrete slab gives better results

Experimental Analysis of Centerally Openned Two-Way Slabs Strengthened with Carbon Fiber Laminates

This study is an experimental and analysis investigation of the behavior of two-way simply supported RC flat slabs with centered circular, rectangular, and square openings. Four models were tested to failure, consisting of a referencemodelwithoutopening,andthree modelswithanopening and Carbon Fiber Reinforced Polymer (CFRP) laminatesapplied tothetensionfaceof the models.Theresultsrevealed that externallybondedCFRPlaminates significantly increased boththeoverall stiffness and flexural capacityofthemodels provided withanopening. CFRP anchoring method can further increase the performance of the strengthening scheme used. Experimental load-deflection curves and failure modes are discussed

Influence of Bentonite Content on the Compressibility Parameters of Processed Sand-Bentonite Mixtures

Bentonite has employed by industry to exercise various structural applications due to its unique properties especially when the material is transferred to a liquid state under water. Swelling property of bentonite to produce various water suspensions, which depends upon the relative constituents of clay and water. These mixtures are employed as bonding and plasticizing agents. Bentonite provides a large surface areas per unit weight of clay, due to its large surface area in stabilizing the medium to carry other chemicals. Bentonite react chemically with many organic material to form compounds which are used as a gelling agents in a variety of organic liquids.One-dimensional consolidation tests are performed on four sand-bentonite mixtures containing 10, 20, 30 and 40 % by dry weight bentonite to study the 1-D compressibility behavior of compacted sand-bentonite mixtures. These speciments are mixed at wet of optimum water content. To overcome the problem of the high tendency of bentonite to swell, two techniques are used. The first one is following the consolidation-swel test procedure by Nelson and Millerand the other one is mixing the soil at water content equivalent to liquid limit. The water contents for these tests are chosen in an attempt to achieve the same initial void ratio of 0.71 for all bentonite contents. Finally, final conclusion is mentioned for the effect of bentonit content on the compressibility parameters of sand-bentonite mixtures. This research arrived to that the initial water content has no effect on the mixture,which contains10 percent bentonite, whereas a significant effect is noticed for 20 and 30 % bentonite mixtures. It was found that for mixtures containing 20 and 30 % bentonite, the compressibility parameters, Cc, Cs, av, and mv for the specimens mixed at liquid limit are higher than those for specimens mixed wet of wopt

Influence of certain carbon and nitrogen sources on antagonistic potentiality of Trichoderma harzianum and Bacillus subtillus against Botrytis allii the incitant of onion neck rot

Gliotoxin Fermentation Agar (GFA) Medium and Nutrient Glucose Agar   (NGA) medium with different carbon and nitrogen sources were used to study the impact of carbon and nitrogen sources on Trichoderma harzianum Rifai and Bacillus subtillus Cohn antagonistic efficiency against growth of Botrytis allii Munn. Results indicated that Trichoderma harzianum gave the highest inhibition % in growth of Botrytis allii when Sucrose was used as a carbon source while the lowest values of inhibition% were appeared by application of Mannitol as a carbon source. Trichoderma harzianum gave the highest inhibition% in growth of B.allii when use Potassium nitrate  as a nitrogen source while the lowest values of inhibition% in growth of B.allii were obtained by application of Beef extract as a nitrogen source. Results showed also that Bacillus subtillus gave the highest inhibition% in growth of B.allii when Mannitol was used as a carbon source while the lowest values of inhibition% in growth of B.allii were appeared by application of Sucrose as a carbon source. Bacillus subtillus gave the highest inhibition% in growth of B.allii when use Glutamic acid as a nitrogen source while the lowest values of inhibition% in growth of B.allii were appeared by application of Tryptophan as a nitrogen source.

IMPLEMENTATION OF HAZARD ANALYSIS CRITICAL CONTROL POINTS (HACCP) PRINCIPLES IN PRODUCTION OF FILLING CREAM

For improving the safety of filling cream, the Hazard Analysis Critical Control Points (HACCP) system was applied during different preparation process. Different biological, chemical, and physical hazards that may exist in every preparing step of filling cream were identified and control measures were used for controlling those identified hazards. Dried milk powder was identified as high potential hazard raw materials contaminated with pathogenic bacteria e.g. S. aureus and Salmonella sp. Whipping step in preparing filling cream was identified as critical control point. For improving the safety of preparing filling cream system, different control measures including, thermal processing (pasteurization), addition of natural preservatives (lemongrass oil and herbs of cinnamon, clove and anise) and reduction of pH (fruit pulps of strawberry, apricots and apple) were established. Different applied control measures could be used for improving the safety of prepared filling cream where different investigated microbiological criteria were reduced to acceptable levels especially pathogenic bacteria. In addition, different HACCP principles as the critical control points, critical limits, monitoring, corrective measures, verifications and records were established. Implementing the HACCP system during preparing filling cream can effectively ensure safety of this product and other food products contained filling cram especially bakeries

ZOONOTIC AND HISTO-PATHOLOGICAL ASPECTS OF VARIOUS TOXOPLASMA GONDII STRAINS IN FEMALE RATS

Background: Toxoplasma gondii is one of the most opportunistic zoonotic protozoan, typifying three virulent types; I, II, and III; with possible characteristic pathological and serological aspects, showing zoonotic and reproductive impact. The present investigation dealt with the concept, and focused on studying the susceptibility of female rats to cerebral and uterine toxoplasmosis, with reference to diversity of T. gondii virulent types through histo-pathological and serological assays. Materials and Methods: A total of thirty pathogen free Sprague-Dawley female rats were used for the study. They were divided into two main groups (acute and chronic) groups: Both were further subdivided into three additional subgroups in correspondence with the three T. gondii types; I, II and III (local isolates) strains. ELISA IgM / IgG as well as pathological investigations of visceral organs; brain and muscles were done prior to 7 days post Inoculation. (DPI) and 35 DPI, represent the acute and chronic stages respectively. Results: The results revealed that type I possess, a higher percentage for inducing cerebral and uterine toxoplasmosis in addition to higher elevation of both parasite load and immunoglobulin titers; while cystogenic types II and III showed lower values. Conclusion: It could be concluded that; successful recognition of cerebral and uterine toxoplasmosis were sequential to the three T. gondii virulent types, and reflects the possible match of pathological and serological alters with humans at similar circumstance

Treatment of Multiple Myeloma in the First Relapse

The treatment scope for relapsed myeloma has been expanded considerably in the last few years, by virtue of the advent of numerous novel agents with new mechanisms of actions. This has resulted in increasing responses and prolonging survival even in advanced diseases. The wealth of novel regimens comes with the challenges of balancing toxicities and aligning a regimen with the biology of myeloma and the nature of relapse in conjunction with the patient’s treatment history, comorbidities, and personal preference. The second-line treatment in myeloma includes new generation of proteasome inhibitors and immunomodulators, CD38 monoclonal antibodies, Panobinostat, and Elotuzumab. Recent randomized trials have shown that triplet combinations incorporating CD38 monoclonal antibodies, dexamethasone along with either proteasome inhibitor or immunomodulator were superior to doublet combinations in terms of response rate and progression-free survival. The choice of the second-line therapy is determined by lenalidomide/bortezomib exposure and resistance and access to new agents. Furthermore, autologous transplantation should be considered in selected cases. Here, we will be discussing the optimal management of multiple myeloma in the first relapse

MICROPROPAGATION AND EVALUATION OF GENETIC STABILITY OF FOXGLOVE TREE (Paulownia tomentosa)

This reasearch work aimed to fine-tune micropropagation of Paulownia tomentosa in addition to assessing the genetic stability of in vitro raised clones from it. Paulownia tomentosa explants were surface sterilized using clorox (commercial bleach 5.25% sodium hypochlorite) at 10, 20, 25 and 30% + 0.5 g/l mercuric chloride (HgCl2) at different duration times, i.e. 10, 15, 20 and 25 min. In the multiplication stage, shoots were transferred to MS medium at ¾ strength containing BAP and Kin each at (0, 0.5, 1, 2, and 4 mg/l). Whereas, the rooting medium was MS medium at ¾ strength with IBA and NAA treatments each at 0, 0.5, 1, 2, and 4 mg/l. Sterilized explant with 30% Clorox for 20 min recorded highest survival percentage. The treatment of Kin at 4 mg/l gave higher significant shoot length. Whereas BAP application at 2 and 4 mg/l gave highest significant value of both shoot number and leaf number. Both IBA and NAA at 0.5 or 1 mg/l gave highest significant root number/shoot. Whereas, auxin at 4 mg/l gave highest significant root lengths. Young plantlets resulted from in vitro were acclimitized successfully in a mixture of peat moss: perlit (2: 1) by volume that showed 85.93% survival.  The genetic stability of in vitro raised Paulownia tomentosa clones was assessed by using intersimple sequence repeats (ISSRs) markers. All of the three ISSR primers screened, produced clear, reproducible and scorable bands.      The molecular size of Polymerase Chain reaction (PCR) products generated 22 fragments by these ISSR ranged from ≈460 to18660 bp. All banding profiles from micropropagated plants were monomorphic and similar to those of the mother plant, indicating 100% similarity. This confirmed the true to type nature of the in vitro raised clones