Political and Business Leaderships in Managing Public Service Organisation

This study analyses the relationship between the state’s political ideologies and the implementation of cost management strategies during the re-privatisation of a public sector organisation. Drawing on the Dillard et al.’s (2004) conceptual framework, we conducted a case study in a public sector organisation operating in the electricity market of Egypt. Data was gathered through document analysis, interviews, meetings observations and continuous interactions with key informants from 2013 to 2014. The findings show that the implementation of cost management strategies had a political basis, grounded in the state’s reformative ideologies concerning re-privatisation of the public sector organisation. The re-privatisation failed because the state failed to convince a potential international investor. A theoretical contribution is to show the relevance of cost management strategies when used as a political tool to achieve a business goal, such as improving a public sector organisation’s performance management in a developing country. This is the first empirical case study to analyse management accounting change based on the state’s political ideologies in the Maghreb region of Africa. The key difference between this global trend elsewhere and in the Egyptian State, as in some other Islamic countries, is that Egypt was both nationalistic and militarised

Comparison between physical properties of ring-spun yarn and compact yarns spun from different pneumatic compacting systems

A comparative study pertaining to physical and mechanical properties of ring-spun yarn vis-à-vis compact yarns spun using three different compacting systems has been reported. Rieter (K-44), Toyota (RX-240) and Suessen (Fiomax) spinning machines have been used and the condensing process of the fibres in the yarn cross-section as per these compact spinning systems is accomplished pneumatically. Thus, a yarn of linear density 5.9 tex (100 Ne) is spun on the spinning systems using Egyptian cotton of the type Giza 86. One way Anova together with least significant difference are employed to feature the means of the properties of spun yarns and a significant difference among them is observed. According to the performed statistical analysis, there is a significant difference between ring - spun yarn properties and each of the pnuematic compact spun yarns. These compact-spun yarns are also found to differ significantly in terms of their physical and mechanical properties; however, they are all found superior to the ring-spun yarn

Antimicrobial activities of some culinary spice extracts against Streptococcus agalactiae and its prophylactic uses to prevent streptococcal infection in red hybrid tilapia (Oreochromis sp.)

The extracts of ten culinary spices were screened to identify their antimicrobial activities against Streptococcus agalactiae by using disk diffusion assay. Only Cinnamomum verum, Allium sativum Linn, Eugenia caryophyllus and Thymus vulgaris displayed antimicrobial activity. The bark C. verum extract displayed the highest antimicrobial activity with a 18 mm inhibition zone. The minimum inhibitory concentration (MIC) values for spice extracts were determined by utilizing the agar diffusion method. The lowest MIC value with high efficacy against S. agalactiae was 0.15 mg\mL, which was obtained from C. verum extract. The median lethal dose (LD50) of S. agalactiae to tilapia fingerlings was measured to be 1.56×105 CFU/mL. The in vivo antimicrobial effect of C. verum was tested by feeding tilapia fingerlings fish feed supplemented with different ratios of C. verum extract and bark powder for 17 days after experimentally injecting the fish with S. agalactiae intraperitoneally (IP). The mortality was significantly lower (p<0.05) in the fish fed on feed supplemented with bark C. verum extract with a ratio of 3:26 (w/w) compared to other groups. These results indicated that the C. verum bark extract supplement is promising as a prophylactic against tilapia streptococcosis and for fish health improvement

The influence of institutional pressures on the implementation of a performance measurement system in an Egyptian social enterprise

Purpose This study aims to explore the influence of field-level funding pressure and resource dependency on conflicting institutional logics in implementing a new performance measurement system (PMS) within a privatised social enterprise (SE) in a developing country. It answers the research question: how accounting-based key performance indicators (KPIs) were chosen within a privatised SE to maintain co-existence between two different institutional logics, the social and commercial logics, to gain legitimacy in the government funding scheme. Design/methodology/approach This study expands the application and contribution of the Besharov and Smith’s (2014) logics multiplicity framework to previous management accounting literature on PMS and institutional logics. It adds a new dimension to previous literature to theorise the cognitive dynamics of institutional logics at three distinct but interrelated institutional levels, namely, field, organisational and individual. Data come from an interpretive case study of an Egyptian SE, involved in implementing a social project (drinking water refining) in rural communities. Findings PMS acts as a political tool through which the privatised case company has gained societal acceptance and legitimacy in the government funding scheme. Its non-political KPIs have turned into political tools to meet the institutional demands of the funding scheme. This government involvement represents field-level institutional logics, which influenced the organisational-level interplay of commercial and social logics and then the individual-level choice of internal KPIs. This contributes to the fact that institutional logics and their interplay between these three levels are “in a state of flux” within SEs’ internal PMS. Originality/value This study deals with a real-life practical case that proves the prevalence of one institutional logic over another at both the organisational and individual levels may be occasioned by organisational field pressures and opportunities rather than by other intra-organisational conflicts as discussed in most previous literature on PMS and institutional logics

Performance measurement in urban development: unfolding a case of sustainability KPIs reporting

Purpose This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability. Design/methodology/approach Using a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance measurement and urban development. Using an Egyptian public sector urban development organisation and its sustainable energy project as an empirical example, interviews, documents and observations were collected. Findings The dynamics emerged between field urban development projects and the (unintended) organisational implementation of the performance measurement system, the sustainability key performance indicators (KPIs) reporting system. Contributing to previous literature, these dynamics have been institutionalised through (three) interrelated levels: the (macro-field) urban development contingencies and pressures for sustainability KPIs reporting, the (organisational) institutionalisation of the urban development performance measurement system and then the (micro-organisational) cognitive role of sustainability KPIs reports in (re)making political urban development decisions. Research limitations/implications This study faced some limitations that paved the way for future research axes. For political and security reasons, difficulties were encountered in conducting interviews with government actors in the sustainable energy project under study. Also, due to the practical separation of the environmental sustainability system from the sustainability KPIs reporting system in this case study, environmental sustainability is outside the scope. Practical implications Sustainability reports may influence public sector decision-making processes in a specific urban development context. These KPIs reports may also increase public sector management opportunities for urban auditing, transparency, accountability and sustainability governance. These KPIs may also guide public sector management to lower prices in poor villages to increase smart energy consumption and improve community health. Social implications Sustainability reports may increase decision-makers' understanding of consumer behaviours and societal changes. This may help in making appropriate political decisions to improve their welfare and regular smart energy consumption. Not only urban citizens, but this social advantage may also extend to urban development employees through employees' promotion, training and access to government-funded academic and professional scholarships. Originality/value This study is an attempt to develop current public sector performance measurement analyses in the emerging urban development field using a triadic analytical approach. This study also fed the literature with an extended case study that clarified the (multi-level) and (two-way) dynamics between performance measurement and urban development

Streptococcus agalactiae the etiological agent of mass mortality in farmed red tilapia (Oreochromis sp.).

Streptococcal infection was reported to cause significant mortality and high economical loss in freshwater and saltwater fish species including tilapia species, worldwide. Recently, few disease outbreaks affecting cultured red tilapia in Selangor state, Malaysia was investigated. Affected fish showed loss of appetite, serpentine swimming and exophthalmia. Sick and healthy appeared fish were clinically examined and samples from brain, liver, spleen and kidney were collected for agent isolation. All isolates were gram-positive, oxidase-negative, catalase-negative, β-haemolytic cocci and were characterized as a Group B Streptococcus agalactiae (GBS) using commercial identification kits (Streptococcal grouping Kit, RapID™ STR System and BBL Crystal GP ID Kit). The isolates were sensitive to amoxicillin, ampicillin, erythromycin, chloramphenicol, linomycin, rifampicin, vancomycin, gentamicin, sulfamethoxazole + trimethoprime and tetracycline. In contrast, they were resistant to neomycin, amikacin, kanamycin and streptomycin. Specific Polymerase Chain Reaction (PCR) and 16S rRNA sequencing technique results confirmed the isolates as a GBS. Results of this current study indicated that the Streptococcus agalactiae infection started to spread and warrants focusing on ways to prevent and control the disease before it become endemi

Pathogenicity of Streptococcus agalactiae isolated from a fish farm in Selangor to Juvenile Red Tilapia (Oreochromis sp.)

The rapid increases in global aquaculture industry have exposed many diseases that were not known in aquaculture fields. Streptococcus agalactiae, one of Streptococci species that infecting both terrestrial and aquatic animals. The organisms have been isolated from numerous fish species in natural disease outbreaks and showed to be pathogenic to several fish species. Recently, few streptococcosis outbreaks affecting cultured Red tilapia in Selangor were investigated and the S. agalactiae isolate was used to study its pathogenicity on juvenile Red tilapia. The 120 h 50% endpoint (LD50) value in juvenile tilapia injected Intraperitoneally (IP) was 1.56x105 cfu mL-1. Experimental infections were carried out by bathing the fish for 30 min in water containing the bacteria and by IP injection. It was observed that IP route was more potent to cause mortality to juvenile Red tilapia and produced clear clinical signs within 5 days. It was noted that the mortality started to reduce after 5 days and fish recovered after 9 days post inoculation. In contrast, immersion route did not induce mortality but produced moderate clinical signs such as lethargy and loss of appetite and fish started to recover after 6 days. The findings of the current study would enable us to formulate a suitable measure to prevent and control future disease outbreak

Role of circulating vascular cell adhesion protein–1 as a biomarker in non-alcoholic fatty liver disease

Background: As a result of the obesity pandemic, non-alcoholic fatty liver disease (NAFLD) has become the most common cause of chronic liver disease worldwide. NAFLD is the hepatic manifestation of obesity and a precursor of and independent risk factor for type 2 diabetes.Objective: The aim of the current work was to assess the level of vascular cell adhesion molecule 1 (VCAM-1) as non-invasive diagnostic tools for diagnosis of NAFLD degree of fibrosis.Patients and Methods: This Case-Control clinical study included a total of 60 subjects, 30 patients with fatty liver disease, FLD (Group A) and 30 healthy subjects as a control (group B), attending at Internal Medicine and Hepatology Outpatient Clinic, Ain Shams University Hospitals. Group A was further subdivided into NAFLD subgroup (15 patients) and non- alcoholic steatohepatitis (NASH) subgroup (15 patients)Results: In the present study, the mean VCAM-1 was 2.392± 0.3 in NAFLD group, 9.893± 2.3 in NASH group and 1.983 ± 0.3 in control group with high statistically significant increase in NASH followed by NAFLD than in control group. Regarding to ROC curve, VCAM-1 had excellent Diagnostic performance with an AUC of 0.994. A best cut-off criterion of VCAM-1 &gt; 7.7 ng/mL could discriminate between patients with NASH from control group with a sensitivity of 95% and specificity of 100% In our study, there was no significant correlation in between VCAM-1 and age, AST, ALT. In the present study, the significant predictors of bad outcome in patients with NAFLD and NASH were higher VCAM-1, GGT and AST levels.Conclusion: It could be concluded that the significant predictors of bad outcome in patients with NAFLD and NASH were higher VCAM-1 level, GGT and higher AST level

Environmental factors influencing the susceptibility of red hybrid tilapia (Orechromis sp.) to Streptococcus agalactiae infection

Streptococcosis in fish refers to re-emerging diseases causing high mortality in a variety of freshwater and marine fish throughout the Asia-Pacific region. The growth of the pathogen Streptococcus agalactiae isolated from red hybrid tilapia (Oreochromis sp.) in a brain heart infusion broth was investigated under a variety of environmental conditions. The results revealed the optimal growth temperature (25 °C and 30 °C), salinity (5 and 10 ppt), and pH (7 and 7.5) values. The effects of different environmental conditions on the susceptibility of red hybrid tilapia (Oreochromis sp.) to S. agalactiae were also investigated. Oreochromis sp., which were kept under various environmental conditions, were intraperitoneally injected with 0.1 mL of 1.56 × 105 cfu/ml S. agalactiae. Two weeks after infection, the cumulative mortality of the red hybrid tilapia held at 33 °C was significantly higher (P 0.05). These results indicate that environmental conditions at 33 °C, 15 ppt, and pH 6 increased the susceptibility of red hybrid tilapia to S. agalactiae and probably adversely affected the fish's immune system