The importance of applying modern trends in accounting education and qualification in accordance with international accounting education standards in enhancing the quality of accounting outputs Case study Algeria - Tunisia - Morocco

ترتكز هذه الدراسة على أهمية تطبيق معايير التعليم المحاسبي الدولية في تحسين جودة التعليم المحاسبي في الجامعات من خلال دراسة حالة الجزائر، تونس والمغرب، وتهدف إلى اقتراح كيفية تطبيقها في تحسين جودة المقررات المحاسبية في الجامعات من خلال تحليل ودراسة محتوى معايير التعليم المحاسبي الدولية وإمكانية تطبيقها لتحسين محتوى المقررات المحاسبية الجامعية.This research is based on a proposed conception of application of standards accounting education and its role in quality control of accounting curricula in Algeria, Tunisia and morocco. The rationale behind the study was the in adherence to international standards when designing accounting courses at universities, which fact that negatively affects the quality of accounting and is reflected in neglect of training aspects during study. Hence, this research aims to shed light on international education accounting and how it can be utilized when designing accounting courses within universities. The secondary goals include study and analysis of standards of accounting education and how they can be made use of in designing accounting courses, as well as drawing a framework that can guide in designing and evaluating these courses

The effect of the dimensions of transformational leadership style on the level of organizational values: A case study of a sample of workers at the University of Medea

يتركز الهدف الرئيسي لهذا البحث حول إثبات صحة الفرضية الرئيسة التي تتمحور حول وجود علاقة بين أبعاد القيادة التحويلية (التأثير الكاريزماتيكي، الاهتمام الفردي، الاستثارة الفكرية، التحفيز) ومستوى القيم التنظيمية (قيم إدارة الإدارة، قيم إدارة المهمة، قيم إدارة العلاقات والبيئة)، وهذا من خلال إجراء دراسة استطلاعية على عينة (30 مفردة) من العاملين بجامعة المدية. وقد تم الحصول على البيانات اللازمة لاختبار هذه الفرضية من خلال استخدام الاستبيان الذي وزع على العينة وتم تحليل نتائجه عن طريق برنامج SPSS. وقد توصل هذا البحث إلى مجموعة من النتائج أهمها أن هناك ارتباط إيجابي وذو دلالة إحصائية بين القيم التنظيمية ومختلف أبعاد القيادة التحويلية، مع تقديم بعض التوصيات التي تخدم البحث.The principal objective of this research on the validation key premise revolves around a relationship between transformational leadership dimensions (charismatic effect, individual attention, intellectual stimulation, stimulation) and the level of organizational values ​​(management, management values, mission management values, relationship management and environmental values) , and this is by conducting a prospective study on a sample (30 individual) workers at the University of Medea. And has been getting needed to test this hypothesis by using data from a questionnaire distributed to the sample and the results were analyzed by SPSS software. And it has reached this search to a group of the most important results that there is a positive correlation and a statistically significant differences between the various organizational and transformational leadership dimensions of values, with some recommendations that serve the search

Orientation of Algerian institutions towards applying the concept of the learning organization -Case study of Algeria Telecom Corporation-

 هدفت هذه الدراسة إلى التعرف على مستوى توجه المؤسسات الجزائرية نحو تطبيق مفهوم المنظمة المتعلمة وذلك من خلال دراسة ميدانية شملت عينة من الأفراد العاملين بمؤسسة اتصالات الجزائر، حيث تم الاعتماد على المنهج الوصفي وذلك من خلال إعداد وتطوير استبانة وتوزيعها على العينة المستهدفة وتم الاعتماد في تحليلها على البرنامج الاحصائي (spss)، وقد توصلت الدراسة لمجموعة من النتائج أهمها وجود مستوى مرتفع من المقومات الانسانية المتمثلة في (التوجه نحو التعلم، الخصائص الفردية، تشارك المعرفة)، والمقومات المادية المتمثلة في (المرونة الهيكلية، التقنيات المستخدمة)، إضافة لوجود تأثير معنوي للمقومات الإنسانية على المقومات المادية الأمر الذي يسمح بتطبيق مفهوم المنظمة المتعلمة، وخلصت الدراسة لتقديم جملة من التوصيات منها: ضرورة تبني سياسة الباب المفتوح من خلال عقد لقاءات دورية مع مختلف العاملين للتعرف على مشاكلهم، وتشجيعهم على تشارك المعارف.This study aimed to identify the level of orientation of Algerian institutions towards applying the concept of the learning organization, Through a field study that included a sample of individuals working in Algeria Telecom, The descriptive approach was relied upon by preparing and developing a questionnaire, The analysis was based on the statistical program (SPSS), the most important result of this study is the presence of a high level of humanity factors (orientation towards learning, individual characteristics, knowledge sharing), and physical factors(structural flexibility, techniques used), and the existence of a significant impact of the human factors on the physical factors, which allows the application the concept of the learning organization, The most recommendations is:the need to adopt an open door policy by increasing periodic meetings with various employees to identify their problems, and share the knowledge

Knowledge and Awareness of Osteoporosis among Saudi Physicians and Nurses: A Cross-Sectional Study

AIM: We aimed to evaluate the awareness and knowledge of osteoporosis in a sample of 141 health professionals.MATERIALS AND METHODS: A group of 141 health professionals (medical, surgical, primary health care and nursing departments) were enrolled in this cross-sectional study in the period from August 2017 to November 2017. The participants completed a questionnaire composed of 19 questions about osteoporosis which covering the main domains of knowledge on osteoporosis. Each correct answer carried 1 point whereas incorrect or ‘don’t know’ carried 0 points. This gave a total score range of 0-19. A cut-off level of < 10 points was considered as poor knowledge while ≥ 10 was regarded as good knowledge.RESULTS: Out of 141 respondents, 78 were females, 63 males, mean age of the participants was 38.17 ± 9.6 years, less than 40 years (n = 89), more than 40 years (n = 52). Nurses (n = 54), medical (n = 29), surgical (n = 35), primary health care (n = 23). Most of the study group with experience of fewer than 10 years (n = 66), 127 (90.1%) had good knowledge and 14 (9.9%) had poor knowledge p-value < 0.01.CONCLUSION: Our study revealed that Saudi health professionals have a good of knowledge about osteoporosis and no significant difference in osteoporosis knowledge between the health professional subgroups

Génétique de l’obésité : vers la compréhension d’un syndrome complexe.

L’obésité est une maladie complexe, tant pour ses formes cliniques que pour ses facteurs physiopathologiques et ses conséquences pathologiques. L’obésité est devenue un problème de santé à l’échelle mondiale. Ces dernières années , la prévalence de l’obésité n’a cessé d’augmenter partout dans le monde touchant aussi bien les pays développés que ceux en voie de développement. Si les facteurs environnementaux et épigénétiques expliquent une partie de l’épidémie de l’obésité , les facteurs génétiques contribuent également aux variations interindividuelles dans le risque de l’obésité. Cette proportion de la variation génétique entre les individus représente l’héritabilité. La connaissance de l’environnement et de ses interactions avec les gènes est la clef des prochaines découvertes pour les maladies complexes telles que l’obésité. La poursuite des recherches dans le domaine de l’obésité devrait amener dans les prochaines années à de nouvelles perspectives dans la compréhension de celle maladie. Notre travail a porté essentiellement sur les différentes voies de l’exploration génétique et moléculaire de l’obésité en se basant sur les dernières recherches scientifiques dans ce domaine

Competitiveness of the Egyptian Strawberry in the Global Market

The research targeted the competitive-ness of strawberry crop exports, the geo-graphical distribution of strawberry exports to determine the most important imported markets, and the competitiveness of Egyptian strawberry exports in the most important foreign markets. About 85.7% of the average amount of Egyptian straw-berry exports during the period (2014-2019) the most important of these coun-tries are Saudi Arabia, Kuwait, Belgium, Germany and Iraq, where their market is absorbed 19.64, 7, 6.8, 6.2, 4.5, 1,000 tons, and about 27%, 9.6%, 9.4%, 9.1%, 6.3%, from the average total amount of Egyptian exports of strawberries during the study period is about 41.08 thousand tons. This means that Egypt's strawberry exports Have not enjoy a competitive advantage in the global markets, where the value of the competitive advantage index was about 6.82 million during the first period (2001-2009),and 6.83 during the second period (2010-2019).The market share index showed that the market of Saudi Arabia, the United Arab Emirates and Belgium Ranking the top of the list of Egyptian strawberry importers, with a market share of about 58.6%, 39.2% and 9.9% of the average total strawberry imports in those countries. The study found that Egyptian strawberries a competitive price advantage in both the Saudi market, the Belgian market and the German market compared to the most important countries competing for Egyptian strawberry exports within these Markets, the competitive advantage index of Egyptian strawberries achieved high rates in these markets compared to competing countries, explained the insta-bility factor of competition compared to the instability factor of the amount of strawberries exported to Egypt is that the average Netherlands, Spain, Italy and America are more stable, with the average instability rate in the Netherlands, Spain, Italy and America. 15.8%, 44.7%, 5.4%, 12%, show standard efficient imaging that its value was greater than zero in all years during the study period (2001-2009), the average value of about 10.2%

Chitosan and Sodium Alginate Combinations Are Alternative, Efficient, and Safe Natural Adjuvant Systems for Hepatitis B Vaccine in Mouse Model

Hepatitis B viral (HBV) infections represent major public health problem and are an occupational hazard for healthcare workers. Current alum-adjuvanted HBV vaccine is the most effective measure to prevent HBV infection. However, the vaccine has some limitations including poor response in some vaccinee and being a frost-sensitive suspension. The goal of our study was to use an alternative natural adjuvant system strongly immunogenic allowing for a reduction in dose and cost. We tested HBV surface antigen (HBsAg) adjuvanted with chitosan (Ch) and sodium alginate (S), both natural adjuvants, either alone or combined with alum in mouse model. Mice groups were immunized subcutaneously with HBsAg adjuvanted with Ch or S, or triple adjuvant formula with alum (Al), Ch, and S, or double formulations with AlCh or AlS. These were compared to control groups immunized with current vaccine formula or unadjuvanted HBsAg. We evaluated the rate of seroconversion, serum HBsAg antibody, IL-4, and IFN-γ levels. The results showed that the solution formula with Ch or S exhibited comparable immunogenic responses to Al-adjuvanted suspension. The AlChS gave significantly higher immunogenic response compared to controls. Collectively, our results indicated that Ch and S are effective HBV adjuvants offering natural alternatives, potentially reducing dose

Emergence and Genomic Characterization of a <i>spa</i> Type t4407 ST6-SCC<i>mec</i> Type IVa Methicillin-Resistant <i>Staphylococcus aureus</i> Strain Isolated from Al-Karak Hospital, Jordan

Background and Objectives: Methicillin-resistant Staphylococcus aureus (MRSA) is a major concern in Jordanian hospitals in terms of infection control. The purpose of this study was to identify the resistance patterns of Staphylococcus aureus strains isolated from surfaces of critical locations within the Al-Karak Governmental Hospital in 2019. Additionally, the study aimed to conduct whole-genome sequencing on the isolates. Materials and Methods: In February 2019, fourteen S. aureus strains were isolated from surfaces in critical sites in the Al-Karak Governmental Hospital. These isolates underwent antibiogram testing to determine their resistance profile. Genome sequencing using the Illumina MiSeq platform was applied to the extracted DNA from these isolates. The genomic data, including coding sequences, were analyzed to identify lineage, resistance genes, and plasmids. Results: The antibiogram results revealed that 11 of the 14 isolates were resistant to oxacillin, 6 to linezolid, and 1 to rifampicin, while none showed resistance to chloramphenicol. Eleven isolates were identified as MRSA, with a novel spa type (t4407) not previously reported in Jordan. High-quality sequencing data were obtained for only one isolate, i.e., A29, the genome showed 2,789,641 bp with a 32.7% GC content and contained 2650 coding sequences. Genomic analysis indicated the ST6 lineage, mecA gene (SCCmec type IVa(2B)), and a hybrid plasmid (pJOR_blaZ) carrying the blaZ gene for β-lactam resistance. Genomic data were deposited in NCBI (CP104989). The A29 genome closely resembled an MRSA genome isolated from a Danish hospital in 2011. The SNP analysis revealed identical antimicrobial resistance genes in these two genomes. Conclusions: This study unveils the first genomic sequence of an MRSA isolate from Jordan, marked by distinctive genotypic traits. The findings enhance our understanding of the MRSA types circulating in Jordan and the region and substantiate the phenomenon of intercontinental MRSA transmission