ABC Diffusion in the Age of Digital Economy: the UK Experience

Since the beginning of the 21st century, there has been a call for further research to trace the effects of the speedy changes in business environment on management accounting practices. This study assesses the impact of different information technologies on ABC adoption and implementation. It uses a cross-sectional survey of financial directors and controllers in the UK firms. Postal and electronic questionnaires have been used in order to collect the empirical data. The findings revealed that the rate of ABC adoption has shown a number of changes between 1999 and 2005. The proportions of ABC users and those currently assessing it have dramatically fallen. The percentage of firms rejecting ABC has slightly fallen as well. However, there has been a considerable increase in the number of firms that abandoned ABC implementation and those firms that gave no consideration for its implementation. These results indicate a decrease in the popularity of ABC. ERP systems seem to have a slightly low significant impact on the initial decision of ABC adoption in those firms that do not have any consideration for ABC and firms that have an ERP system before ABC adoption. Furthermore, the results indicate that firms use different information technologies in the ABC assessment and implementation. For ABC assessment, general software applications are the most preferable software packages while a mix of different ABC software packages is the most popular in the case of ABC implementation. Finally, the findings of this study provide an indication on the nature of the possible effect of general IT-related problems on ABC implementation

Rise and Demise of the New Lakes of Sahara

Multispectral remote sensing data and digital elevation models were used to examine the spatial and temporal evolution of the New Lakes of Sahara in southern Egypt. These lakes appeared in September 1998, when water spilled northwestward toward the Tushka depression due to an unusual water rise in Lake Nasser induced by high precipitation in the Ethiopian Highlands. Five lakes were formed in local depressions underlain by an impermeable Paleocene shale and chalk formation. The lakes developed through three stages. (1) A rise stage occurred from September 1998 to August 2001; the area covered by the lakes reached ~1586 km2. In this stage the rate of water supply far exceeded the rate of water loss through evaporation. This stage was characterized by an early phase (August 1998-August 1999) when the area covered by the lakes increased by ~75 km2/month. This was followed by a late phase (August 1999-August 2001), in which area increase averaged ~28 km2/month. (2) A steady-state stage occurred from August 2001 to August 2003, during which the area covered by the lakes remained relatively unchanged and water lost through evaporation was continuously replaced by water supply from Lake Nasser. (3) A demise stage occurred from August 2003 to April 2007, during which water supply from Lake Nasser stopped completely and water was continuously evaporating. The area covered by the lakes decreased to ~800 km2 with an average loss of ~17 km2/month. If this trend continues, the New Lakes of Sahara will disappear completely by March 2011. The spatial distribution of the New Lakes of Sahara is strongly controlled by morphologically defined east-, north-, northeast-, and northwest-trending faults. The water recharge of the Nubian aquifer by the New Lakes of Sahara is insignificant; much of the lakes\u27 area is above an impermeable formation

The Ishraq Program for out-of-school girls: From pilot to scale-up

In response to the needs of adolescent girls in Egypt for improved schooling, health, and livelihood prospects, Ishraq (sunrise)—a multidimensional program for 12–15-year-old out-of-school girls—was launched in 2001 by the Population Council in collaboration with CEDPA, Save the Children, Caritas, and local nongovernmental organizations. The program combined traditional tested program elements (literacy, life skills, nutrition) with more innovative ones (sports, financial education). It focused on building a multilayered platform to support and institutionalize the program by educating and mobilizing communities around issues of importance to adolescent girls; forging partnerships between international NGOs, government institutions, and local NGOs; and building capacities of local facilitators and partners to implement the program. This report identifies ways to continue expanding Ishraq, for which community demand remains high, including a new generation of girls’ programs to support graduates in exercising their rights and becoming active members of the community; and notes many important lessons on recruitment strategy, program structure and implementation, capacity-building, and partnerships

Free-Range Rearing Density for Male and Female Milanino Chickens: Growth Performance and Stress Markers

The Milanino is a heavy Italian chicken breed and represents an important genetic resource for alternative production systems. Due to the absence of standard management guidelines for local chicken breeds, this study aims to determine the space requirement to achieve a good equilibrium between growth performance and stress response in Milanino chickens reared according to a separate-sex free-range program. A total of 140 birds (70M:70F) were reared in outdoor pens from 75 to 235 d of life according to the following experimental groups (35 birds/group): (M2) males in 2 m(2)/bird; (F2) females in 2 m(2)/bird; (M10) males in 10 m(2)/bird; (F10) females in 10 m(2)/bird. Growth performance and stress condition were recorded. Bird density affected male body weight, that was higher at the lower density of 10 m2/bird. In contrast, females showed a consistent growth rate irrespective of the bird density suggesting lower space requirements. An overall good adaptability of the breed to the separate-sex free-range system was found, irrespective of both sex and bird density. Moreover, the stress markers values assessed at the end of the growing period suggest the ability of Milanino birds to respond well to environmental stressors. The results provided in this report will be implemented into free-range management guidelines for meat production in the Milanino breed: the separate-sex rearing is recommended during the growing period in outdoor pens and the bird density has to be planned according to the sex

Factors affecting Tuta absoluta (Meyrick) (Lepidoptera: Gelechiidae) infesting some tomato hybrids throughout summer season in Assiut Governorate, Upper Egypt

An area of about half acre was cultivated with tomato (Lycopersicon esculentum Mill) in 2012 summer season. Obtained data indicated that the infestation began when the plant aged one month. Infestation with T. absoluta reached the maximum number of 50 and 28 larvae per 10 leaves on hybrids of H6 and H7, respectively. The infestation was then decreased gradually until the end of the season. The relative efficiency of the plant age factor was found 25% out of about 90%. Data indicated also that mirid bugs seemed to be responsible for about 14% of the variability of the infestation with T. absoluta larvae. Mirid bugs occupied the second rank of the rating sort. Both hybrids, (H6 and H7) showed similar effect of maximum temperature on larval infestation. Rating sort of co-efficient of determination revealed that the air temperature ranked the fourth factor. However, air temperature was found to be responsible for about 9% and 10% of the variability of larval infestation between the two hybrids H6 and H7, respectively. The maximum relative humidity took the lowest level. The statistical analysis indicated that the coefficient of determination of soil temperature and larvae of T. absoluta infesting H6 and H7 was about 10% and 17%, respectively. Results of the present investigation clearly show that plant age (Rate 1) may be the key factor as it had a small simple correlation despite RH (Rate8) approximately had a similar simple correlation. These reversed evidences, prove that the simple correlation is not enough to determine the potency of an independent factor unless it correlate with other factors. Thus, multi-coefficient analysis is highly recommended in such cases

Free-range rearing density for male and female Milanino chickens: carcass yield and qualitative meat traits

SUMMARY The Milanino is a heavy Italian chicken breed and represents an important genetic resource for alternative production systems. In order to support its promotion in the market according to consumer expectations on healthy nutrition and animal welfare, this trial aims to study the slaughter performance and the meat quality in male and female Milanino chickens kept at different rearing density in a separate-sex free-range system. A total of 140 birds (70M:70F) were reared in outdoor pens from 75 to 235 d of life according to the following experimental groups (35 birds/group): M2) males in 2 m2/bird; F2) females in 2 m2/bird; M10) males in 10 m2/bird; F10) females in 10 m2/bird. At 235 d of age, 6 birds per group were slaughtered. Slaughter performance and meat quality were assessed. The Milanino chicken is characterized by high carcass weight and carcass yield among local chicken breeds, and a rearing density of 10 m2/bird is recommended for male birds to obtain heavier carcasses. Milanino meat appears bright and intensely colored, and it is characterized by high protein and low fat contents compared with the standard broiler meat. Total lipids of Milanino meat are characterized by a healthy fatty acid composition, corresponding to a high PUFA/SFA ratio. Milanino breast meat is a good supply of nutraceutical PUFA with a positive low n-6/n-3 PUFA ratio. The ability of the Milanino breed either to synthesize or to transfer to tissue a high quantity of PUFA relevant for human health could be a key factor for its economic valorization

The Ishraq Program for out-of-school girls: From pilot to scale-up [Arabic]

In response to the needs of adolescent girls in Egypt for improved schooling, health, and livelihood prospects, Ishraq (sunrise)—a multidimensional program for 12–15-year-old out-of-school girls—was launched in 2001 by the Population Council in collaboration with CEDPA, Save the Children, Caritas, and local nongovernmental organizations. The program combined traditional tested program elements (literacy, life skills, nutrition) with more innovative ones (sports, financial education). It focused on building a multilayered platform to support and institutionalize the program by educating and mobilizing communities around issues of importance to adolescent girls; forging partnerships between international NGOs, government institutions, and local NGOs; and building capacities of local facilitators and partners to implement the program. This report identifies ways to continue expanding Ishraq, for which community demand remains high, including a new generation of girls’ programs to support graduates in exercising their rights and becoming active members of the community; and notes many important lessons on recruitment strategy, program structure and implementation, capacity-building, and partnerships

Biochemical Characterization, Antifungal Activity, and Relative Gene Expression of Two Mentha Essential Oils Controlling Fusarium oxysporum, the Causal Agent of Lycopersicon esculentum Root Rot

Tomato (Lycopersicon esculentum Mill.) is important food in daily human diets. Root rot disease by Fusarium oxysporum caused huge losses in tomato quality and yield annually. The extensive use of synthetic and chemical fungicides has environmental risks and health problems. Recent studies have pointed out the use of medicinal plant essential oils (EOs) and extracts for controlling fungal diseases. In the current research, Mentha spicata and Mentha longifolia EOs were used in different concentrations to control F. oxysporum. Many active compounds are present in these two EOs such as: thymol, adapic acid, menthol and menthyl acetate. These compounds possess antifungal effect through malformation and degradation of the fungal cell wall. The relative expression levels of distinctly upregulated defense-related WRKY genes (WRKY1, WRKY4, WRKY33 and WRKY53) in seedling root were evaluated as a plant-specific transcription factor (TF) group in different response pathways of abiotic stress. Results showed significant expression levels of WRKY, WRKY53, WRKY33, WRKY1 and WRKY4 genes. An upregulation was observed in defense-related genes such as chitinase and defensin in roots by application EOs under pathogen condition. In conclusion, M. spicata and M. longifolia EOs can be used effectively to control this plant pathogen as sustainable and eco-friendly botanical fungicides