The Relevance of International Financial Reporting Standards to Saudi Arabia: Stakeholder Perspectives

This thesis investigates the suitability of International Financial Reporting Standards (IFRSs) for Saudi Arabia by examining the perceptions of accounting users and preparers. It explores the information needs of the main users of accounting, the factors that represent barriers to the adoption of IFRSs, and the costs and benefits of the adoption of IFRSs. The study compares Saudi Accounting Standards (SASs) and IFRSs. In addition, a questionnaire survey was conducted and semi-structured interviews were carried out to examine the issues in greater depth in order to answer the research questions. The political nature of accounting standards is investigated, as well as theories of accountability and decision usefulness in order to interpret the results and explore to what extent and in what manner these frameworks function in the Saudi environment. The Islamic accountability framework would suggest that companies represented by owners and managers are accountable to their stakeholders’ interests, and owners and managers must protect those interests and disclose everything that may help them to discharge their accountability. However, the findings presented in this thesis suggest that practice of the Islamic accountability framework is limited. The influence of religious factors on the accounting system is limited in some cases as there is inadequate disclosure and transparency, such as a lack of information required for Sharia compliance; this affects users’ ability to make decisions. The results also reveal some evidence that accounting standard setting is dominated by political (rather than ‘user-needs’) considerations. Furthermore, economic factors override social and cultural factors, including religion, in terms of their influence on the accounting system. The results suggest inter alia that religious factors will not represent a barrier to the use of other standards such as IFRSs. The findings suggest that the adoption of IFRSs would contribute to enhancing the quality of financial reporting. The results also reveal that financial reporting prepared on the basis of IFRSs provides more of the information required for decision-making. The results also suggest that there is, to some extent, agreement among participants as to the suitability of IFRSs to Saudi Arabia, and that their benefits would eventually overcome the difficulties and problems that may arise from their adoption, although it is still be necessary to consider certain specific requirements, such as those related to Sharia law

Failure load of monolithic and veneered Y-TZP and glass ceramic subjected to aging and fatigue

OBJECTIVES: Objectives of this study were to evaluate and compare the failure load and mode of failure of aged (4 years) monolithic and veneered Y-TZP and glass ceramic subjected to static loading, cyclic loading, and thermo-cycling. MATERIALS AND METHODS: 2 ceramic materials were used: Vita In-Ceram YZ and IPS e. max CAD. Each material was designed into 60 veneered copings and 30 monolithic crowns (180 specimens). 10 specimens per group were loaded under compression using an Instron universal testing machine at a rate of 0.5 mm/minute until fracture. Another 10 specimens were subjected to cyclic loading (chewing simulation) in a water bath for 50,000 cycles at a frequency of 1 Hz at 30% of the mean failure load, and then were loaded under compression to fracture. Another 10 specimens were subjected to a thermo-cycling test, then loaded under compression to fracture. Data were analyzed using the ANOVA test at α=0.05. RESULTS: The mean failure load (standard deviation) values for veneered zirconia and e.max CAD copings and monolithic zirconia and e.max CAD crowns under static loading were: In-Ceram YZ 14830 N (2494), VM9 2491 N (1047), PM9 3909 N (783), IPS e.max CAD 4197 N (1011), IPS e. max Ceram 1206 N (296), IPS e.max press 2949 N (710). The values for veneered standard zirconia and e.max CAD copings and monolithic zirconia and e.max CAD crowns after cyclic fatigue were: In-Ceram YZ 11039 N (2720), VM9 2849 N (840), PM9 3170 N (1156), IPS e.max CAD 3539 N (526), IPS e. max Ceram 1291 N (1051), IPS e.max press 3093 N (742). For veneered standard zirconia and e.max CAD copings and monolithic zirconia and e.max CAD crowns after thermo- cycling: In-Ceram YZ 15695 N (1517), VM9 3177 N (816), PM9 2860 N (783), IPS e.max CAD 4265 N (681), IPS e. max Ceram 1149 N (375), IPS e.max press 2832 N (717). There was a significant difference in failure load between veneered and monolithic ceramic crowns subjected to static loading, cyclic loading, and thermo-cycling, and a significant difference in the mode of failure between veneered or monolithic crowns. CONCLUSIONS: 1. There was a significant difference in the static failure load of different veneered (Hand layered and pressed-on) YTZP zirconia and e.max CAD copings, monolithic YTZP zirconia, and e.max CAD Crowns, (p < 0.05). 2. The highest static failure loads were shown by high strength monolithic (In-Ceram YZ) material, which were more resistant to cyclic loading compared to other veneered and monolithic systems. 3. The failure load of IPS e.max ceram group was significantly the lowest compared to all other groups. 4. The failure load data for IPS e.max CAD and Vita In-Ceram YZ structures revealed a significant difference in the effect of these structures on the failure loads (p < 0.05). Comparing structures, monolithic Vita In-Ceram YZ crowns showed the highest failure load. 5. There was a significant difference in failure mode among various veneered and monolithic systems (p 0.05).2020-10-24T00:00:00

The relevance of international financial reporting standards to Saudi Arabia : stakeholder perspectives

This thesis investigates the suitability of International Financial Reporting Standards (IFRSs) for Saudi Arabia by examining the perceptions of accounting users and preparers. It explores the information needs of the main users of accounting, the factors that represent barriers to the adoption of IFRSs, and the costs and benefits of the adoption of IFRSs. The study compares Saudi Accounting Standards (SASs) and IFRSs. In addition, a questionnaire survey was conducted and semi-structured interviews were carried out to examine the issues in greater depth in order to answer the research questions. The political nature of accounting standards is investigated, as well as theories of accountability and decision usefulness in order to interpret the results and explore to what extent and in what manner these frameworks function in the Saudi environment. The Islamic accountability framework would suggest that companies represented by owners and managers are accountable to their stakeholders’ interests, and owners and managers must protect those interests and disclose everything that may help them to discharge their accountability. However, the findings presented in this thesis suggest that practice of the Islamic accountability framework is limited. The influence of religious factors on the accounting system is limited in some cases as there is inadequate disclosure and transparency, such as a lack of information required for Sharia compliance; this affects users’ ability to make decisions. The results also reveal some evidence that accounting standard setting is dominated by political (rather than ‘user-needs’) considerations. Furthermore, economic factors override social and cultural factors, including religion, in terms of their influence on the accounting system. The results suggest inter alia that religious factors will not represent a barrier to the use of other standards such as IFRSs. The findings suggest that the adoption of IFRSs would contribute to enhancing the quality of financial reporting. The results also reveal that financial reporting prepared on the basis of IFRSs provides more of the information required for decision-making. The results also suggest that there is, to some extent, agreement among participants as to the suitability of IFRSs to Saudi Arabia, and that their benefits would eventually overcome the difficulties and problems that may arise from their adoption, although it is still be necessary to consider certain specific requirements, such as those related to Sharia law.EThOS - Electronic Theses Online ServiceGBUnited Kingdo

Additional file 2 of Levels of whole salivary advanced glycation end products and interleukin-17 and peri-implant clinical and radiographic status in patients with osteoporosis at 6-years’ follow-up

Additional file 2: Fig. S2. Correlation between levels of Interleukin-17A and peri-implant probing depth and clinical attachment loss in the study population. Correlation between PD and CBL and whole salivary AGE and IL-17A levels in the study population

Additional file 1 of Levels of whole salivary advanced glycation end products and interleukin-17 and peri-implant clinical and radiographic status in patients with osteoporosis at 6-years’ follow-up

Additional file 1: Fig. S1. Correlation between levels of advanced glycation endproducts and peri-implant probing depth and clinical attachment loss in the study population

Water Sorption, Water Solubility, and Rheological Properties of Resin-Based Dental Composites Incorporating Immobilizable Eugenol-Derivative Monomer

The present study aimed to evaluate the properties of new dental formulations incorporating a new polymerizable-derivative of eugenol (EgGMA). The experimental composites were prepared (by weight) with 35% resin-based matrix (1:1, bisphenol A-glycidyl methacrylate/triethylene glycol dimethacrylate) and 65% reinforcing materials (4:3, hydroxyapatite/zirconium oxide). A portion of 0.0, 2.5, and 5.0% of the resins with respect to the total composite was replaced by EgGMA monomer to obtain TBEg0, TBEg2.5, and TBEg5, respectively. The complex viscosity (at 25 and 37 &deg;C), degree of conversion (DC), and water sorption (WSP) and water solubility (WSL) (3 cycles of sorption-desorption process) were investigated. Data were statistically analyzed using one-way and Tukey post-hoc tests. The results revealed a viscosity reduction with shear-thinning behavior as the EgGMA amount and temperature increased. The average complex viscosities at a lower frequency (&omega; = 1.0 rad/s) and at 25 &deg;C were 234.7 &plusmn; 13.4, 86.4 &plusmn; 16.5, and 57.3 &plusmn; 17.1 (kPa&middot;s) for TBEg0, TBEg2.5, and TBEg5, respectively. The inclusion of EgGMA led to a lower DC and WSP but higher WSL, compared to those of the reference (TBEg0). However, no significant differences between TBEg2.5 and control were detected (p &gt; 0.05). Therefore, the incorporation of EgGMA in a low quantity, e.g., up to 8.45 mol% of resins, within the matrix may enhance the composite&rsquo;s performance, including handling and solubility properties without any apparent effect on DC and water sorption, making it a promising monomeric biomaterial for various applications including restorative dentistry

Eugenyl-2-Hydroxypropyl Methacrylate-Incorporated Experimental Dental Composite: Degree of Polymerization and In Vitro Cytotoxicity Evaluation

The aim of this study was to evaluate the properties of new dental formulations containing eugenyl-2-hydroxypropyl methacrylate (EgGMA) monomer, as restorative dental material, in terms of their degree of photopolymerization and cytotoxicity. The target model composites (TBEg0, TBEg2.5, and TBEg5) were prepared by mixing 35% organic matrix (TEGDMA/BisGMA (50/50 wt%) of which 0, 2.5, and 5 wt%, respectively, were replaced with EgGMA monomer) with 65% filler (silanized hydroxyapatite (HA)/zinc oxide (ZnO2), 4:3 by weight). The vinylic double-bond conversion (DC) after light-curing was studied using Fourier transform infrared technique whereas cell viability was in vitro tested using primary human gingival fibroblasts cells over 7 days by means of AlamarBlue colorimetric assay. The obtained data were statistically analyzed using ANOVA and Tukey post-hoc tests. The results revealed no significant difference in DC between TBEg2.5 (66.49%) and control (TBEg0; 68.74%), whereas both differ significantly with TBEg5, likely due to the inhibitory effect of eugenol moiety at high concentration. The cell viability test indicated that all the composites are biocompatible. No significant difference was counted between TBEg2.5 and TBEg5, however, both differed significantly from the control (TBEg0). Thus, even though its apparent negative effect on polymerization, EgGMA is potentially safer than bisphenol-derived monomers. Such potential properties may encourage further investigations on term of EgGMA amount optimization, compatibility with other dental resins, and antimicrobial activity

Double EWMA-Based Polynomial Quality Profiles Monitoring

Profile monitoring is useful whenever the quality is described by a relationship between a response and one or more of explanatory variables. It is conventional to refer to this relationship as Quality Profile. Despite the fact that there are numerous examples of the polynomial quality profiles in industrial practice, only few Phase II techniques are available in literature for monitoring these profiles. However, to promote this research context, we extend the applications of the double exponentially weighted moving average (dEWMA) statistic to include phase II of the Mth polynomial quality profiles. Some of existing methods have been modified in order to capture the nature of the dEWMA statistic under the polynomial profile monitoring. Their detection accuracy measured by the average run length performance is evaluated. To expand our comparison, the average run length performance of the multivariate cumulative sum and T2 are also subjected to evaluation as well. The comparative simulations showed the superior performance of the dEWMA-based charting techniques in detecting changes in the parameters of the polynomial quality profiles.This publication was made possible by NPRP award NPRP 5-364-2-142 and no. NPRP 7-1040-2-393 from the Qatar National Research Fund (a member of Qatar Foundation)