Relationship Between Internal Shariah Audit Characteristics And Its Effectiveness, Role Of Shariah Supervisory Board As A Moderator In Islamic Financial Institutions In Bahrain

Audit Shariah dikendalikan oleh ketua jabatan audit dalaman di Institut Kewangan Islam (IFI) yang mempunyai pengetahuan dan kemahiran yang cekap terhadap Shariah. Kebanyakan daripada profesional tidak mempunyai waktu yang mencukupi untuk menimba pengalaman bagi memberi nasihat atau kecekapan dalam menguruskan transaksi IFI Shariah audit is performed by Head of internal audit department of Islamic financial institutions (IFIs) who is supposedly having adequate Shariah related knowledge and skills. Many professionals have not had enough time to gain the required experience to enable them to competently advise on or manage IFI transaction

CMPにおける材料除去メカニズムに関する研究

九州工業大学博士学位論文（要旨）学位記番号：情工博甲第362号 学位授与年月日：令和3年9月24

Destructive practices in public service: Evidence from Sudan

Purpose - This article discusses the emergence of the public service in Sudan and the impact of corruption implicating the performance of civil service organizations during the last three decades. Design/methodology/approach - Comprehensive literature is reviewed by looking into the current practices done by other countries civil servant. Idea in combatting corruption and bribery were reviewed in detail. Findings - The study proposes several methods to reduce the emerging of corruption among civil servants in Sudan. This includes initiatives such as reducing the remuneration gap between the civil and private sectors, allowing civil servants to gain advantage through the process of monetization, appropriate and consistent process of transformation, providing necessary courses and trainings for civil servants that is related to public service guidelines and stern action being taken to civil servants who involves in corruption. Research limitations/implications - Further analysis is required in connecting data gathering methods relating to corruption. Policy makers needs to create a new business culture that perceived corruption as totally negative and bad for the nation. Practical implications - The findings are beneficial for researchers and policy makers to understand the real situation among civil servants in Sudan. There should be serious efforts at all levels of civil servants to combat against corruption. Originality/value - The study concludes that the performance of Sudan's civil service establishments is undermined by corruption. Serious measures need to be taken to uphold the trust of the public which were tarnished by the corruption allegation. Paper type: conceptual paper

Challenges of independence of internal audit police officers: Evidence from Sudan

Purpose - This study aims at understanding and explaining the issues related to the independence of internal audit Police Officers at the Ministry of Interior in Sudan. Design/methodology/approach - A qualitative research approach and study case design had been used by this study. Data were gathered through semi-structured interviews, document materials reviews, and observations. Findings - The study found that the application of the independence principle is limited. This is due to the constraint of the command system followed by the Police Force. In spite of that, substantial improvement has been achieved by the internal auditors at the Ministry of Interior in Sudan. The internal audit department is supported by a number of decrees that enhanced its organizational rank and the independence of individual internal audit Police Officers. Practical implications - In view of challenges of internal audit independence police officers, the current case study research contributes to enhancing the limited knowledge about the independence of internal audit practices at the Ministry of Interior in Sudan. This study also adds to the body literature of independence of internal audit by identifying roles, duties and responsibilities of internal audit independence. Originality/value - From the researcher's perspective, this is the first study that aims to understand and explain the issued related to the independence of internal audit police officers at the Ministry of Interior in Sudan

Dietary Patterns and Hepatocellular Carcinoma Risk among Us adults

The objective of this study was to assess the association between dietary patterns and risk of hepatocellular carcinoma (HCC) among US adults in a hospital-based case-control study. We analyzed data from 641 cases and 1002 controls recruited at The University of Texas MD Anderson Cancer Center during 2001-2018. Cases were patients with a pathologically or radiologically confirmed new diagnosis of HCC; controls were cancer-free spouses of patients with cancers other than gastrointestinal, lung, liver, or head and neck cancer. Cases and controls were frequency-matched by age and sex. Dietary patterns were identified by principal component analysis. Odds ratios (ORs) and corresponding confidence intervals (CIs) were computed using unconditional logistic regression with adjustment for major HCC risk factors, including hepatitis B virus and hepatitis C virus infection. A vegetable-based dietary pattern was inversely associated with HCC risk (highest compared with lowest tertile: OR 0.66, 95% CI 0.46-0.94). A Western diet pattern was directly associated with HCC risk (highest compared with lowest tertile: OR 1.79, 95% CI 1.19-2.69). These findings emphasize the potential role of dietary intake in HCC prevention and clinical management

Evolution of Immune and Stromal Cell States and Ecotypes During Gastric Adenocarcinoma Progression

Understanding tumor microenvironment (TME) reprogramming in gastric adenocarcinoma (GAC) progression may uncover novel therapeutic targets. Here, we performed single-cell profiling of precancerous lesions, localized and metastatic GACs, identifying alterations in TME cell states and compositions as GAC progresses. Abundant IgA+ plasma cells exist in the premalignant microenvironment, whereas immunosuppressive myeloid and stromal subsets dominate late-stage GACs. We identified six TME ecotypes (EC1–6). EC1 is exclusive to blood, while EC4, EC5, and EC2 are highly enriched in uninvolved tissues, premalignant lesions, and metastases, respectively. EC3 and EC6, two distinct ecotypes in primary GACs, associate with histopathological and genomic characteristics, and prognosis. Extensive stromal remodeling occurs in GAC progression. High SDC2 expression in cancer-associated fibroblasts (CAFs) is linked to aggressive phenotypes and poor survival, and SDC2 overexpression in CAFs contributes to tumor growth. Our study provides a high-resolution GAC TME atlas and underscores potential targets for further investigation

Target cost (TC) and guaranteed maximum price (GMP) methodology

This paper measure how to mitigate the risk factors of target cost contract (TCC) & guaranteed maximum price (GMP). This paper is based on the primary approach through interviews with contractors in contracting companies in Egypt. Our interviews was designed to mitigate the impact of risk factors in the contracting companies. The results of this study proved that there are companies in Egypt uses the target cost contract or guaranteed maximum price and some contractors prefer using target cost contract or guaranteed maximum pric

Novel biomarkers for pulmonary hypertension in children with ventricular septal defect

Background: Children with congenital heart disease (CHD) who have relevant systemic-to-pulmonary shunts will develop pulmonary hypertension (PH) if untreated. With advances in medical research, new biomarkers representing different physiological processes continue to emerge, providing an ever clearer risk profile for patients with PH. Aim: To evaluate the role of serum galectin-3 and heart fatty acid binding protein (H-FABP) as early predictive biomarkers of PH in children with ventricular septal defect (VSD). Method: The study included 50 children with VSD; 24 of them had PH and 25 age and sex matched healthy children serve as a control group. Serum levels of galectin-3, H-FABP and echocardiography evaluation were done for all cases and control subjects. We investigated the correlation between these markers and pulmonary pressure in children with VSD. Results: Serum levels of galectin-3 and H-FABP were significantly higher in patients with PH. There was a significant positive correlation between both markers and pulmonary pressure. Galectin-3 and H-FABP have 76%, 60% sensitivity and 80%, 96% specificity respectively for prediction of PH in children with VSD. Conclusion: Galectin-3 and H-FABP are promising cardiac biomarker for prediction and risk stratification of PH in children with VSD