The usefulness of quarterly financial reports to Kuwaiti financial users in the Kuwait Stock Exchange

This thesis contributes to the literature on financial reporting in less developed countries, with special reference to the Kuwait Stock Exchange (KSE) and the Gulf Co-Operated Countries GCC area in particular. The study aims to examine the usefulness of quarterly financial reports (QFRs) to investors in Kuwait. It draws attention to the importance of quarterly accounting information and emphasises the critical theoretical and practical roles that quarterly accountings tatementsc an play in helping financial usersm ake financial decisions. The main findings indicate that quarterly financial reports in the Kuwait Stock Exchange are useful to Kuwaiti investors; however, such reports need further refinement and closer regulation in order to increase their usefulness, especially in relation to companies' expected performance and the future expectations of companies. In addition, the study shows that QFRs increase investor confidence when making and subsequently monitoring investments, evaluating management performance, making predictions about the future performance of companies, and predicting the future values of dividends and share prices. The findings also revealed that respondents believed that the prices and volumes of shares traded on the KSE are sensitive to financial information contained in QFRs. Specifically, the results indicate that company earnings, dividends payments, annual reports, quarterly reports and management experience were the most influential factors affecting purchasing attitudes and share prices. With regard to QFRs the majority of respondentsb elieved that auditor involvement in QFRs improved their reliability; however, most of the users expressed dissatisfaction with the current reporting lag of 45 days and would ideally like to see this reduced to less than 30 days. Respondents were also generally dissatisfied with current disclosures and wanted more information relating to the financial position of companies incorporated in to QFRs. Finally, the results indicate that information on the financial and capital leverage (or gearing) of the company, the risk exposure of the firm and an information on the type of industry in which the businesso perates,w ere the most likely factorst o increaset he demandf or QFRs.EThOS - Electronic Theses Online ServiceGBUnited Kingdo

How Could Children’s Storybooks Promote Empathy? A Conceptual Framework Based on Developmental Psychology and Literary Theory

This conceptual paper proposes a framework for understanding the developmental mechanisms and literary characteristics that bind children’s storybooks with empathy. The article begins with a taxonomy of empathy composed of three key continuous dimensions: cognitive/emotional empathy, empathy for in-group and out-group members and empathy with positive and negative consequences. Insights from developmental psychology and literary theory form the basis for an interdisciplinary framework based on three premises: (1) book-reading can support empathy if it fosters in-group/out-group identification and minimizes in-group/out-group bias; (2) identification with characters who are dissimilar from the readers is the most valuable contribution of children’s storybooks to cognitive empathy; and (3) the quality of language positions children’s storybooks as an exceptional, but not exclusive, empathy-building form of fictional narratives. Implications for future intervention and empirical work are provided

Code-switching and language shift : Intergenerational differences in Kuwait

EThOS - Electronic Theses Online ServiceGBUnited Kingdo

Judicial punishment for war crimes Application of the international legal regime to the case of Iraqi crimes against Kuwait

SIGLEAvailable from British Library Document Supply Centre- DSC:DXN061415 / BLDSC - British Library Document Supply CentreGBUnited Kingdo

Antibacterial and immunity enhancement properties of anaesthetic doses of thyme (Thymus vulgaris) oil and three other anaesthetics in Sparidentax hasta and Acanthopagrus latus

An effective alternative was discovered in the form of thyme oil for use as a fish anaesthetic (patent pending approval). The thyme oil along with a common aquaculture-grade commercial anaesthetic (AQUI-S), clove oil and quinaldine were investigated for their antimicrobial properties and its effect on the immune parameters of two important maricultured fish species, bluefin bream (Sparidentax hasta) and yellowfin bream (Acanthopagrus latus). In vivo studies indicated that both the fish species had highly reduced bacterial load after the treatments and the in vitro antibacterial activity of the of the thyme oil was superior to that of the other treatments. The effects of anaesthetic dose of thyme oil, clove oil, quinaldine and AQUI-S were evaluated and compared. The reduction in the total viable vibrio counts in the anesthetized fish indicated that the vibrio were sensitive to the thyme oil. Also thyme oil produced higher non-specific immune enhancements

A case of a colocutaneous fistula: A rare complication of mesh migration into the sigmoid colon after open tension-free hernia repair

Introduction: The Lichtenstein technique is commonly used in inguinal hernia repair and a polypropylene mesh is the most frequently used mesh. Mesh migration into the colon has been rarely reported in the literature. Here we report a case of a colocutaneous fistula that developed following delayed mesh migration into the sigmoid colon. Presentation of case: A 52-year-old man undergone Lichtenstein repair for left direct inguinal herniain 2008. Three years later, he presented complaining of rectal bleeding and concurrent bloody discharge from the hernia repair scar. Colonoscopy identified an internal fistulous orifice with intraluminal extrusion of the polypropylene mesh. Furthermore, abdominal ultrasound revealed a fistulous tract extending from the sigmoid colon to the anterior abdominal wall, and a fistulogram confirmed the findings. Open sigmoidectomy and resection of the abdominal wall with the fistula tract was performed, and BIO-A® tissue reinforcement meshwas placed. His postoperative course was unremarkable and was discharged on postoperative day 3. Discussion: Mesh migration after mesh inguinal hernia repair is unpredictable. A previous report has presented complications related to prosthetics in hernia repair, such as infection, contraction, rejection, and, rarely, mesh migration.Mesh migration may occur as an early or late complication after hernioplasty. Conclusion: During hernia repair, the surgeon should carefully check for a sliding hernia, which may contain the sigmoid colon within the sac, because failure to identify this hernia may lead to direct contact between the mesh and the colon, which may cause pressure necrosis and fistula formation followed by mesh migration

Sharing personalized stories on iPads: a close look at one parent-child interaction

Little is known about how specific iPad applications affect parent-child story-sharing interactions. This study utilizes a case study approach to provide an insight into the patterns of interaction which emerge when a mother and her 33-months old daughter share a self-created, audio-visual ”iPad story”. Multimodal analysis allowed us to gain insights into the complex interaction patterns orchestrated in this new, personalised story-sharing medium. We found that the app-mediated story sharing context produced a harmonious and smooth interaction, achieving a coherence which is typical of ‘happy’ oral stories. We suggest that the observed interaction resembles that of experiencing a piece of art, and we highlight the need for a holistic approach to understanding the implications for research and practice of children’s interactions during multi-media story sharing