A new model for balanced score cards (BSC)

This research paper aims to propose a model of a balanced scored which consists of 6 perspectives (financial, customer, internal business process, and employee, risk management, social and environmental

Characteristics of locally fabricated sugarcane grab loaders related to transport

AbstractManual loading of sugarcane is expensive slow operation last for several hours, therefore, mechanical loading have been urgently required.  To overcome the problem of the astronomical prices of self propelled sugarcane loaders, the tractor attached sugarcane loader were designed and locally fabricated.  The constructive and functional parameters of front loaders mounted on agricultural wheel tractors have to satisfy the requirements of the working process and of the dynamic stability and have to correspond to the structures of the tractors they are mounted on.   The current article aimed to study the geometry loader/vehicle relationship while loading and transporting sugarcane.   Vehicles equipped for sugarcane transport include rail transport represented in decauvell wagons and rail wagons.  Road transport equipment such as trailers pulled by tractors and lorry are equipped and operated for sugarcane transport.   Locally developed loaders are rigid boom loader type and articulated boom loader type.   The geometry of loader/vehicle relationship was developed in the situation of loading to facilitate estimating loading capabilities of each type of the loader.   Load density of mechanically loaded sugarcane vehicles may be lower than that when manually loaded.   The main reason may refer to the chance given to the labor of the sword to cut the curved cane stalks where manual loading last for longer time.   The loader of rigid dual arm of the boom could not be lowered in between the side columns of the sugarcane transport vehicle.  The loader operator lift the sugarcane bundle to a level over the side columns and leave the cane drop down with density load.   The front link of the articulated loader boom is a single link that can be easily lowered down in between the side columns of sugarcane transport vehicles so that the cane bundle placed in more compressed for

Optimal design of the tractor-front-mounted sugarcane grab loader

Abstract: The percent of sugarcane mechanical sugarcane loading (in Egypt) has not been exceeded 10% because of the poor finance-ability of the farmers to by the imported self-propelled loaders.  The local workshops have been attempting to fabricate a sugarcane loader attached to the farm tractors as a cheap alternative.  Farmers did not accept the tractor-mounted loaders fabricated locally because of the problems concerning poor efficiency and poor balance of the tractor-mounted loader while operation.  The main objective was to overcome the problems concerning precise fabrication of the tractor-front-mounted loader and to develop an efficient dynamically balanced machine.  Fabricating a sugarcane grab loader for the tractor faces difficulties due to the variation of the farm tractor types and sizes.  Reference to the size of the transport vehicles was supposed to be loaded, the medium size tractors 70-90 hp was considered to be equipped with the sugarcane loader.  The most important specifications of the prevailing medium size farm tractors found in the sugarcane production area were recorded through field survey.  Important tractor parameters related to the loader design were specified.  For the prevailing medium size tractors of power range 70-90 hp, wheel base within 2.4 m.  Total tractor weight about three tons, distributes as two thirds on the rear axle and one third on the front axle.  The tractor operator is supposed to have clear view over the boom lowered for pilling, so that the height of steering wheel is important parameter determined as 1.9 m for the medium size tractors.  Important dimensions such as the tractor chassis dimensions and other dimensions related to the sugarcane loader were identified.  A chain of measurements and computations were conducted to facilitate optimizing the design of a tractor mounted sugarcane grab loader dynamically balanced with no need for counterbalance weights.   Considering the data of the medium size tractor, the dimension of the loader components computed in accordance.  A general formula relates the loader size to the tractor on which the loader supposed to be mounted was developed to facilitate fabricating the balanced loader for any size of the farm tractors.   The loader was fabricated and tested in the field.  The loader proved high dynamical stability and economical operation efficiency.   The field test results show operating the loader for loading sugarcane transport vehicles, loading cycle time was about 1.7 min, loading rate up to 14 ton/h and operation efficiency was over 90%.   Keywords: sugarcane grab loader, tractor-front-mounted-loader, loader design, loader balanc

Proposed Alternatives to Decrease Private Tutoring in Egyptian Pre-University Education

Private tutoring continues to exist in Egypt, even though it has been officially banned by the 2016 ministerial decree No. 53 and the 2018 ministerial decree No. 714. The current research reviews the relevant literature, provides a background on private tutoring, analyzes the current policy for dealing with private tutoring in Egypt, and it proposes three policy alternatives for decreasing private tutoring in Egyptian pre-university education. These alternatives are turning most educational curricula into educational games, lengthening the school day, and returning extra-curricular activities to Egyptian schools. These policy options are evaluated based on the criteria of equity and fairness, effectiveness, political feasibility, administrative ease, and cost. Based on this policy analysis, a recommendation is made for Egypt

The association between earning management and corporate governance – a survey from Egypt

This research paper aims to examine the relationship between earning management and corporate  governance  in Egypt  by sending a survey online ,the response obtain demonstrated that there is a negative relationship between earning management and corporate governance mechanism Keywords: Egypt – governance – earning managemen

The Association between Internal Auditing Function Quality and External Audit Costs- Evidence from Egypt

This study aims to investigate the association between internal audit quality and external audit costs, a survey designed and distributed to the external auditor in Cairo from 20 external auditors, the study proves that external audit can decrease audit procedure, testing, prefix the auditing programs which decrease audit hours, external audit effort and thus external audit cost reduction by relying on internal audit work in case of internal audit enjoy a high quality Kerwords:External audit costs, Egypt, internal audit quality, objectivity, organizational status, due professional care, scope of work, competency, external audit relianc

The Association between Corporate Social Responsibility Disclosure and Corporate Governance – A Survey of Egypt

This study aims to investigate the association between corporate social responsibility disclosure and corporate governance in egyptian companies , using a survey designed and distributed randomly , response received from 17 professional ( financial managers , accountant ), 23 academician from Cairo university and 9 postgraduate students , study  found that corporate governance mechanics that effect corporate social responsibility disclosure in egyptian annual reports are respectively internal audit quality , audit committee , board structure mainly multiple directorship and finally ownership structure I hope this study aid firm increase their value by increasing value share price and profitability  , and aid firm to gain reputation  so it can attract more investors and other stakeholders . Keywords : corporate social responsibility disclosure, Egypt country , board size, board diversity , multiple ship directors , audit committee existence , audit committee size , internal auditing quality , private vs public owne

A proposed model of balance score cards for enterprise governance

This paper aims to introduce a theoretical balance score cards for enterprise governance. To reach this aim, this study consists of five sections. This paper suggest to test this model of balance score cards Key words: governance, enterprise governance, balance score card