Accounting Measurement And Disclosure: Choices And Implications From Egypt And The UAE

This study attempts to identify the degree of similarity in accounting practices –especially measurements and disclosure- between Egypt and the United Arab Emirates. The investigation extends to reasons that might be behind similarities and dissimilarities. A special investigation covers implications of source of finance, company size and involvement in foreign operations in the two countries on their accounting policies. Test of the research arguments is based on data published in the annual reports of companies in the two countries. The degree of similarity in accounting practices is measured by I index developed by Van der Tas (1988). This index computes the extent of concentration around a particular accounting practice

High tech ships; the status of safety after reduced manning and the possibilities of transferring this technology to developing countries

The international maritime conventions and regulations and the national legislation concerning safety at sea almost were proceeded by catastrophies before they came into existence. Therefore, the emergence of the reduced manning ships was countered by a lot of noise and obstacles created by the safety people all around. This thesis in Part A, is not to hinder or slow down the process, it is a rational study to the phenomenon, evaluation of the pros and cons, removing the obstacles to consildate safety on board. It is actually an initiative to harness, think over and an attempt to regulate and control the safety requirements, once, before a catastrophy will take place. The International Conference on Marine Engineering systems (ICMES) was held in Malmo in 1987 and was addressed by Mr. C.P. Srivastava, Secretary General of IMO. He requested the presence to work and convince the others to work on the issue of transferring the marine technology to the developing countries. Since that moment I decided to do something about it. Part B of this thesis is an attempt for studying and analysing all the factors surrounding the transfer of marine technology from the developed to the developing countries. A considerable stress is made on the application of the hihg-tech ships, discussed in Part A , in the developing countries and Sudan in particular

The Use Of Technology To Improve The Delivery Of Advanced Accounting Course In The United Arab Emirates University

The College of Business and Economics (CBE) in the United Arab Emirates University (UAEU) got the accreditation of the Association to Advance Collegiate Schools of Business (AACSB) by the end of 2000. Since then, there have been several educational and academic changes in the CBE policy and operational strategies. One of the significant changes was the development of course delivery approach towards active learning based on the utilization of technology and web based education. During the period 2001 to 2005, the accounting department developed 60% of its courses to be delivered according to the new approach.  This paper reports how the course “Advanced Accounting” was traditionally delivered and the changes applied to get the benefits of technology in order to improve our students’ skills. The paper also reports the effect of that change on the education outcome measured in two sets of variables. The first measures the changes in students’ course evaluation and the second measures the changes in students’ performance before and after the course development. A conclusion is made on the effect of web based education and the use of technology on the accounting education

Biology of breast cancer in young women

Breast cancer arising at a young age is relatively uncommon, particularly in the developed world. Several studies have demonstrated that younger patients often experience a more aggressive disease course and have poorer outcome compared to older women. Expression of key biomarkers, including endocrine receptors, HER2 and proliferation markers, appears to be different in younger patients and young women are more likely to harbor a genetic predisposition. Despite these differences, little research to date has focused on the biology of these tumors to refine prognosis, and potentially direct treatment strategies, which remain similar to those offered to older patients. Accumulating evidence suggests the differences in breast stroma in younger patients and changes that occur with pregnancy and breastfeeding likely contribute to the different biology of these tumors. Reproductive behaviors appear to impact the biology of tumors developing later in life. In addition, tumors arising during or shortly following pregnancy appear to exhibit unique biological features. In this review, we discuss our emerging understanding of the biology of breast cancer arising at a young age at both the pathologic and the genomic level. We elucidate the potential role of genomic signatures, the impact of pregnancy and breastfeeding on breast cancer biology, and how even current knowledge might advance the clinical management of young breast cancer patients

Information processing effects of accounting consistency: Evidence from Egypt

Using path analysis, this study investigates the direct and indirect effect of accounting consistency and accounting-based earnings quality proxy on market synchronicity of the Egyptian listed firms. We firstly examine how time-series accounting consistency achieves earnings quality. We find a significant association between time series accounting consistency and lower variation of accruals residuals. We also examine the direct impact of accruals quality on stock returns synchronicity. We find a significant association between lower variation of accruals residuals and higher stock returns synchronicity.  Finally we examine the direct and indirect impact of accounting consistency on market synchronicity. We find that the consistent use of accounting policies can achieve market synchronicity only after achieving earnings quality. Our findings indicate that earnings quality increases the effect of time series accounting consistency on achieving stock returns synchronicity.  &nbsp

Designing Entrepreneurship Education and Training Program: In Search of a Model

Recently entrepreneurship education has received enormous attention from the researchers, academicians and policy makers. However, still there is lack of agreement about the definition, objectives, contents, approaches of delivery, and the characteristics of the facilitators of entrepreneurship education programs. This paper attempts to synthesize the existing literature on the entrepreneurship education and outline a model for entrepreneurship education program. The proposed model provides a recipe with the most crucial ingredients of an entrepreneurship development program in terms of trait, skill and knowledge content (what is to be taught?) as well as approaches of teaching (how it is to be taught?) and the essential features of the facilitators (Who should teach?). Keywords: Entrepreneurship, education, training, trait, skill, knowledge

Current trends in chloroplast genome research

Chloroplast is an important cellular organelle of autotrophs which has an independent, circular, doublestranded DNA molecule termed as chloroplast genome. The chloroplast DNA (cpDNA) contains essential genes for its maintenance and operation. Several components of the photosystems andproteins involved in biosynthetic pathways are also encoded by the chloroplast genome. Exploring the genetic repository of this organelle is vital due to its conserved nature, small size, persistent gene organization and promising ability for transgenic expression. Therefore, cpDNA sequence information has been instrumental in phylogenetic studies and molecular taxonomy of plants. Chloroplast genome sequencing efforts have being initiated with conventional cloning and chain-termination sequencing technologies. Dedicated databases such as CGDB and GOBASE among others have been established as more and more complete cpDNA sequences are being reported. Presently, elegant molecular biologytechniques including shotgun sequencing, rolling circle amplification (RCA), Amplification, Sequencing and Annotation of Plasteome (ASAP) and Next generation sequencing are being used to accelerate data output. Owing to many fold increase in submission of cpDNA sequences in nucleotide databases, challenges of in-depth data analysis stimulated the emergence of devoted annotation, assembling and phylogenetic software. Recently, reported bioinformatics software for chloroplast genome studiescomprise of DOGMA for annotation, SCAN-SE, ARAGON and PREP suit for RNA analyses and CG viewer for circular map construction/comparative analysis. Faster algorithms for gene-order based phylogenetic reconstruction and bootstrap analysis have attracted the attention of research community. Current trends in sequencing strategies and bioinformatics with reference to chloroplast genomes hold great potential to illuminate more hidden corners of this ancient cell organelle

Predicting Students Performance in Online Education through Deep Learning Model

This epidemic has prompted the development of Education 4.0, virtual learning, and the demand to adapt educational practices to meet the needs of younger demographics. A rising epidemic has necessitated the shutdown of campuses where education programs are now being carried out online in educational institutions all over the globe. The report includes a study on the effectiveness and perceptions of students toward digital learning during the pandemic. A Convolutional Neural Network (CNN) and Particle swarm optimization model, which forecasts the student’s learning rates, are used to tackle this issue. This study will categorize student performance into low, medium, and high grades to forecast student achievement. The Kaggle student’s performance assessment database is utilized to gather the student information logs, which are then pre-processed to eliminate noise and redundant data. The CNN derives features based on the student’s attention and arbitrary patterns sequencing by examining the pre-processed information. Then, utilizing the Minimum Redundancy Maximum Relevance (mRMR) approach, the retrieved characteristics are evaluated. The lowest one that treats each characteristic individually is chosen as the greatest feature by mRMR. CNN uses stochastic Gradient Descent (SGD) to calculate the characteristic weights, which are then modified for improved extracting features. Finally, the CNN-WOA method forecasts the final academic achievement forecast outcome. Studies revealed that the suggested approach outperforms existing ones in terms of accuracy, precision, recall, and F-score while requiring less computing time

Mobile Computing in Physics Analysis - An Indicator for eScience

This paper presents the design and implementation of a Grid-enabled physics analysis environment for handheld and other resource-limited computing devices as one example of the use of mobile devices in eScience. Handheld devices offer great potential because they provide ubiquitous access to data and round-the-clock connectivity over wireless links. Our solution aims to provide users of handheld devices the capability to launch heavy computational tasks on computational and data Grids, monitor the jobs status during execution, and retrieve results after job completion. Users carry their jobs on their handheld devices in the form of executables (and associated libraries). Users can transparently view the status of their jobs and get back their outputs without having to know where they are being executed. In this way, our system is able to act as a high-throughput computing environment where devices ranging from powerful desktop machines to small handhelds can employ the power of the Grid. The results shown in this paper are readily applicable to the wider eScience community.Comment: 8 pages, 7 figures. Presented at the 3rd Int Conf on Mobile Computing & Ubiquitous Networking (ICMU06. London October 200

Effect of heat, pH and coating process with stearic acid using a fluidized bed granulator on viability of probiotic Lactobacillus reuteri C 10

This study was conducted to investigate the use of a fluidized bed granulator to coat a probiotic Lactobacillus reuteri C 10 with stearic acid with a view to enhance its survival rate during storage. L reuteri C 10 cells of two treatments, namely, freeze-dried cells incorporated with trehalose and sucrose as cryoprotectants prior to freeze-drying, and freeze-dried cells without any incorporation of cryoprotectants were evaluated. Since the pH of stearic acid is 5.5 and the melting point is 57.23°C, and the inlet temperature of the fluidized bed granulator could be as high as 70°C, a preliminary study was initiated to determine the tolerance of L. reuteri C 10 cells to heat exposure from 58 to 70°C and acidic conditions of pH 4 to 6 for 60 min, during which the cell viabilities were determined every 15 min. In the coating process, 2:3 ratio of freeze-dried L. reuteri C 10 cells and stearic acid, fluidization air of 20 to 50 rpm, coating rate of 40 to 80 g/min and inlet and outlet temperatures of between 50 to 70°C were assessed for optimization of the fluidized bed granulator. Results of the  preliminary study showed that freeze-dried L. reuteri C 10 cells incorporated with cryoprotectants exhibited significantly (P < 0.05) less cell loss than cells without cryoprotectants when exposed to 62°C for 15 to 60 min, 64 °C for 15 to 30 min, 66°C for 30 min and 68°C for 15 to 30 min. Freeze-dried L. reuteri C 10 cells with cryoprotectants were also able to survive for 15 min at 70°C, but not freeze-dried L. reuteri C 10 cells without cryoprotectants. Freeze-dried L. reuteri C 10 cells with or without cryoprotectants could tolerate acidic conditions and there was growth and increase in cell viability at pH 4, 5 and 6. However, cells with cryoprotectants had significantly (P < 0.05) more growth when exposed to pH 5 for 30 to 60 min, and pH 6 for 15 to 60 min than cells without cryoprotectants. The application of a fluidized bed granulator to coat L. reuteri C 10 cells with or without cryoprotectants with melted stearic was not successful in this study because the fluidized bed granulator could not maintain the temperature of stearic acid above its melting point which led to clogging of the tube and spray nozzle of the fluidized bed granulator or resulted in the formation of a big lump of stearic acid and L. reuteri C 10 cells instead of uniform coated cell granules. Installation of a temperature jacket on the fluidized bed granulator may be necessary to control the temperature of stearic acid in the tube and spray nozzle above melting point.Key words: Coating, fluidized bed granulator, Lactobacillus reuteri C10, stearic acid