The value relevance of the revenue from contracts with customers standard (IFRS 15) and management motives: an empirical examination on Jordanian industrial companies

The study aims to evaluate the feasibility of applying IFRS 15 to improve the quality of accounting information. This improvement can be achieved via its relevance to investors’ decisions in the financial market and by testing two hypotheses. The first one shows the different ranges in Value-Relevance for revenue pre and post-application IFRS 15. The second attempts to know the difference in the management’s motives on the soothing revenue process pre and post the standard application. The quantitative analysis method uses the multiple regression analysis models for some companies in the Jordanian industrial sector. The study sample consists of 39 industrial companies registered in the Amman Stock Exchange for the first two periods from 2014-to 2016, while the second is from 2017 to 2019. The first period represents the period before the application of IFRS 15. In contrast, the second period represents the standard application period, whereas the second period represents the period of the standard application. The statistical analysis results indicate a decrease in the revenue response factor after the application of IFRS 15 and that its application did not undermine the management’s interventions in the practice of soothing revenue

Serum Fibroblast Growth Factors 23, Chemerin, and Vitamin D Levels in Patients with Psoriasis

The aim of the study was to compare the levels of fibroblast growth factor 23 (FGF23) and chemerin, as well as Vitamin D in psoriasis sufferers and healthy controls. From 2021 to 2022, ninety subjects were studied. The study comprised 45 individuals with psoriasis and 45 healthy controls. Serum fasting FGF23 and chemerin levels of the study group were examined by sandwich enzyme-linked immunosorbent assay. The results demonstrate that the mean serum FGF23 and chemerin quantities in psoriasis patients were greater than in controls, with a statistically significant. Patients with psoriasis, on the other hand, had considerably lower blood Vitamin D levels than healthy controls. These findings demonstrate that psoriatic patients have lower Vitamin D levels than healthy controls, and they add to the growing body of data linking FGF23, chemerin Vitamin D levels, and the course of psoriasis

Assessment of knowledge and healthcare providers’ role in promoting lactation in United Arab Emirates

Background: This study was performed to assess mothers’ knowledge and awareness level regarding maternal medication intake during lactation and health care providers’ role in promoting lactation.Methods: This study is a cross-sectional, questionnaire based survey study and a convenient sample of (820) breastfeeding mothers in Ajman and Sharjah, United Arab Emirates (U.A.E.) participated in the study. The results were analyzed using the Statistical Package for the Social Sciences (SPSS) version 20. Descriptive statistics were used to summarize the data concerning the demographic characteristics and breastfeeding knowledge. Categorical variables (such as nationality and educational level) were described by using frequency, percentages, bar chart and pie chart.Results: The current study revealed a (72%) of maternal knowledge compared to (60.4%) four years ago and the most identified encouraging factor for the initiation of lactation stated by the respondents was their own decision followed by family support (58.4%, 39.8% respectively). The health care providers’ role was positively improved (58.4%) as observed in the current study compared to (52.1%) four years ago in UAE.Conclusions: An improvement was observed in terms of knowledge among breastfeeding mothers in the UAE compared to previous years as well as healthcare providers’ role which was also positively improved. Pharmacists were observed to have a low impact on the initiation of lactation, but on the other hand it was found that they had a significant role in terms of assessing maternal medication safety during lactation

Cytotoxicity of nickel zinc ferrite nanoparticles on cancer cells of epithelial origin

In this study, in vitro cytotoxicity of nickel zinc (NiZn) ferrite nanoparticles against human colon cancer HT29, breast cancer MCF7, and liver cancer HepG2 cells was examined. The morphology, homogeneity, and elemental composition of NiZn ferrite nanoparticles were investigated by scanning electron microscopy, transmission electron microscopy, and energy dispersive X-ray spectroscopy, respectively. The exposure of cancer cells to NiZn ferrite nano-particles (15.6-1,000 μg/mL; 72 hours) has resulted in a dose-dependent inhibition of cell growth determined by MTT (3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide) assay. The quantification of caspase-3 and -9 activities and DNA fragmentation to assess the cell death pathway of the treated cells showed that both were stimulated when exposed to NiZn ferrite nanoparticles. Light microscopy examination of the cells exposed to NiZn ferrite nanoparticles demonstrated significant changes in cellular morphology. The HepG2 cells were most prone to apoptosis among the three cells lines examined, as the result of treatment with NiZn nanoparticles. In conclusion, NiZn ferrite nanoparticles are suggested to have potential cytotoxicity against cancer cells

The effect of PVP concentration on particle size, morphological and optical properties of cassiterite nanoparticles

Different concentrations of polyvinylpyrrolidone (PVP) have been successfully employed to prepare high purity tetragonal cassiterite nanoparticles, and control the growth of particle size. The effect of PVP on the structural, morphological, size, composition, and optical properties of the prepared cassiterite nanoparticles has been investigated. It has been found that various characteristics of tetragonal cassiterite nanoparticles could be optimized by simply changing the values of PVP. The pure tetragonal cassiterite nanoparticles have been produced at the optimum calcination temperature. The XRD and SEM results indicated the structural and morphological properties of the tetragonal cassiterite nanoparticles, respectively. The particles' size and their distribution have been displayed by TEM images. The composition phase and the surface composition of the prepared samples have been evaluated via FTIR and XPS, respectively. The optical properties of the prepared tetragonal cassiterite nanoparticles have been studied using UV-vis and PL spectroscopy. Outcomes cassiterite nanoparticles are useful for antibacterial activity and application of solar energy

The effect of precursor concentration on the particle size, crystal size, and optical energy gap of CexSn1â’xO2 nanofabrication

In the present work, a thermal treatment technique is applied for the synthesis of CexSn1−xO2 nanoparticles. Using this method has developed understanding of how lower and higher precursor values affect the morphology, structure, and optical properties of CexSn1−xO2 nanoparticles. CexSn1−xO2 nanoparticle synthesis involves a reaction between cerium and tin sources, namely, cerium nitrate hexahydrate and tin (II) chloride dihydrate, respectively, and the capping agent, polyvinylpyrrolidone (PVP). The findings indicate that lower x values yield smaller particle size with a higher energy band gap, while higher x values yield a larger particle size with a smaller energy band gap. Thus, products with lower x values may be suitable for antibacterial activity applications as smaller particles can diffuse through the cell wall faster, while products with higher x values may be suitable for solar cell energy applications as more electrons can be generated at larger particle sizes. The synthesized samples were profiled via a number of methods, such as scanning electron microscopy (SEM), transmission electron microscopy (TEM), X-ray diffraction (XRD), and Fourier transform infrared spectroscopy (FT-IR). As revealed by the XRD pattern analysis, the CexSn1−xO2 nanoparticles formed after calcination reflect the cubic fluorite structure and cassiterite-type tetragonal structure of CexSn1−xO2 nanoparticles. Meanwhile, using FT-IR analysis, Ce-O and Sn-O were confirmed as the primary bonds of ready CexSn1−xO2 nanoparticle samples, whilst TEM analysis highlighted that the average particle size was in the range 6−21 nm as the precursor concentration (Ce(NO3)3·6H2O) increased from 0.00 to 1.00. Moreover, the diffuse UV-visible reflectance spectra used to determine the optical band gap based on the Kubelka–Munk equation showed that an increase in x value has caused a decrease in the energy band gap and vice versa

Induction of apoptosis in cancer cells by NiZn ferrite nanoparticles through mitochondrial cytochrome C release

The long-term objective of the present study was to determine the ability of NiZn ferrite nanoparticles to kill cancer cells. NiZn ferrite nanoparticle suspensions were found to have an average hydrodynamic diameter, polydispersity index, and zeta potential of 254.2±29.8nm, 0.524 ±0.013, and -60±14mV, respectively. We showed that NiZn ferrite nanoparticles had selective toxicity towards MCF-7, HepG2, and HT29cells, with a lesser effect on normal MCF 10A cells. The quantity of Bcl-2, Bax, p53, and cytochrome C in the cell lines mentioned above was determined by colorimetric methods in order to clarify the mechanism of action of NiZn ferrite nanoparticles in the killing of cancer cells. Our results indicate that NiZn ferrite nanoparticles promote apoptosis in cancer cells via caspase-3 and caspase-9, downregulation of Bcl-2, and upregulation of Bax and p53, with cytochrome C translocation. There was a concomitant collapse of the mitochondrial membrane potential in these cancer cells when treated with NiZn ferrite nanoparticles. This study shows that NiZn ferrite nanoparticles induce glutathione depletion in cancer cells, which results in increased production of reactive oxygen species and eventually, death of cancer cells

An incentive-aware blockchain-based solution for internet of fake media things

© 2020 Elsevier Ltd The concept of Fake Media or Internet of Fake Media Things (IoFMT) has emerged in different domains of digital society such as politics, news, and social media. Due to the integrity of the media being compromised quite frequently, revolutionary changes must be taken to avoid further and more widespread IoFMT. With today\u27s advancements in Artificial Intelligence (AI) and Deep Learning (DL), such compromises may be profoundly limited. Providing proof of authenticity to outline the authorship and integrity for digital content has been a pressing need. Blockchain, a promising new decentralized secure platform, has been advocated to help combat the authenticity aspect of fake media in a context where resistance to the modification of data is important. Although some methods around blockchain have been proposed to take on authentication problems, most current studies are built on unrealistic assumptions with the after-the-incident type of mechanisms. In this article, we propose a preventative approach using a novel blockchain-based solution suited for IoFMT incorporated with a gamification component. More specifically, the proposed approach uses concepts of a customized Proof-of-Authority consensus algorithm, along with a weighted-ranking algorithm, serving as an incentive mechanism in the gamification component to determine the integrity of fake news. Although our approach focuses on fake news, the framework could be very well extended for other types of digital content as well. A proof of concept implementation is developed to outline the advantage of the proposed solution

Cancer-Associated Fibroblasts in Gastrointestinal Cancers: Unveiling Their Dynamic Roles in the Tumor Microenvironment

Gastrointestinal cancers are highly aggressive malignancies with significant mortality rates. Recent research emphasizes the critical role of the tumor microenvironment (TME) in these cancers, which includes cancer-associated fibroblasts (CAFs), a key component of the TME that have diverse origins, including fibroblasts, mesenchymal stem cells, and endothelial cells. Several markers, such as α-SMA and FAP, have been identified to label CAFs, and some specific markers may serve as potential therapeutic targets. In this review article, we summarize the literature on the multifaceted role of CAFs in tumor progression, including their effects on angiogenesis, immune suppression, invasion, and metastasis. In addition, we highlight the use of single-cell transcriptomics to understand CAF heterogeneity and their interactions within the TME. Moreover, we discuss the dynamic interplay between CAFs and the immune system, which contributes to immunosuppression in the TME, and the potential for CAF-targeted therapies and combination approaches with immunotherapy to improve cancer treatment outcomes