Food composition and feeding ecology of the Red Fox Vulpes vulpes (Linnaeus, 1758) in Egypt

Food composition of the Red Fox Vulpes vulpes populations in different habitats in Egypt is investigated based on the analysis of stomach contents. The analysis of 70 stomach contents demonstrates that the food of Red Fox is highly diverse and includes rodents, birds, reptiles,fishes, insects and other arthropods, fruits and other vegetable material. Certain individuals seem to also feed on carrion. Diet composition shows seasonal and geographical variations that are apparently associated with changes in the availability of different food items. The results clearlyshow that the Red Fox is an opportunistic omnivore, capable of adapting to a great variety of dietary compositions

The effect of corporate governance on bank financial performance: evidence from the Arabian Peninsula

This paper investigates the effect of internal corporate governance mechanisms and control variables, such as bank size and bank age on bank financial performance. The sample of this study comprises of both conventional and Islamic banks operating in the seven Arabian Peninsula countries, namely Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, United Arab Emirates, and Yemen. Regression analysis (OLS) is used to test the effect of corporate governance mechanisms on bank financial performance. The results of this study reveal that there is a significant relationship between corporate governance and bank profitability. Board size, board activism, number of outside directors, and bank age significantly affect Tobin\u27s Q. Meanwhile, ROA and PM are affected by ownership concentration, audit committee, audit committee meetings, and the age & size of the bank. The results are consistent with previous literature that the correlation between corporate governance and firm performance is still not clearly established and that impact of corporate governance on bank financial performance in developing countries is still relatively limited

The implication of information technology on the audit profession in developing country: Extent of use and perceived importance

Purpose Information technology (IT) largely affected contemporary businesses, and accordingly, it imposes challenges on the auditing profession. Several studies investigated the impact of IT, in terms of the extent of use of IT audit techniques, but very studies are available on the perceived importance of the said issue in developing countries. This study aims to explore the impact of implementing IT on the auditing profession in a developing country, namely, Egypt. Design/methodology/approach This study uses both quantitative and qualitative data. A survey of 112 auditors, representing three of the Big 4 audit firms as well as ten local audit firms in Egypt, is used to gather preliminary data, and semi-structured interviews are conducted to gather details/qualitative-pertained information. A field-based questionnaire developed by Bierstaker and Lowe (2008) is used in this study. This questionnaire is used first in conducting a pre-test, and then, the questionnaire for testing the final results is developed based on the feedback received from the test sample. Findings The findings of this study reveal that auditors’ perception regarding client’s IT complexity is significantly affected by the use of IT specialists and the IT expertise of the auditors. Besides, they perceive that the new audit applications’ importance and the extent of their usage are significantly affected by the IT expertise of the auditors. The results also reveal that the auditors’ perception regarding the client’s IT is not affected by the control risk assessment. However, the auditors perceive that the client’s IT is significantly affected by electronic data retention policies. The results also indicated that the auditors’ perception regarding the importance of the new audit applications is not affected by the client’s type of industry. The auditors find that the uses of audit applications as well as their IT expertise are not significantly affected by the audit firm size. However, they perceive that the client’s IT complexity as well as the extent of using IT specialists are significantly affected by the audit firm size. Research limitations/implications This study is subject to certain limitations. First, the sample size of this research is somehow small because it is based on the convenience sampling technique, and some of the respondents were not helpful in answering the surveys distributed for this research’s purpose. This can be attributed to the fear of the competitors that their opponent may want to gather information regarding their work to be able to succeed in the competition in the market so they become reluctant to provide any information about their firm. Even some people who were interested to participate were not having enough time because the surveys were distributed during the high season of their audit work and there was limited time for the research to be accomplished. Hence, it is difficult to generalize the results among all the audit firms in Egypt because this limits the scope of the analysis, and it can be a significant obstacle in finding a trend. However, this can be an opportunity for future research. Second, the questionnaire is long and people do not have enough time to complete it. This also affected the response rate. In addition to this, the language of the questionnaire was English, so some respondents from the local audit firms were finding difficulty in understanding some sophisticated IT terms. Practical implications This study makes some recommends/suggestions that can well be used to solve some practical problems regarding the issues concerned. This study focuses on accounting information system (AIS) training during the initial years of the auditors’ careers to help staff auditors when they become seniors to be more skilled with AIS expertise needed in today’s audit environment. Clear policy statements are important to direct employees so that IT auditors evaluate the adequacy of standards and comply with them. This study suggests increasing the use of AIS to enhance individual technical and analytical skill sets and to develop specialized teams capable of evaluating the effectiveness of computer systems during audit engagements. This study further recommends establishing Egyptian auditing standards in this electronic environment to guide the auditors while conducting their audit work. Social implications Auditors should prioritize causes of risks and manage them with clear understanding of who receives them, how they are communicated and what action should be taken in a given community/society. So, they have to determine and evaluate all risks according to the client’s type of industry (manufacturing, non-financial services and financial). Auditors also have to continually receive feedback on the utility of continuous auditing (CA) in assessing risk. In particular, it is better for the auditor to determine how the audit results will be used in the enterprise risk management activity performed by the management. In addition, privacy has several implications to auditing, and so, it has to be reflected in the audit program and planning as well as the handling of assignment files and reports. Alike, retention of electronic evidence for a limited period of time may require the auditor to select samples several times during the audit period rather than just at year end. Originality/value As mentioned, this study is conducted within a developing country’s context. The use and importance of IT is reality of time. However, very few studies are devoted to explore the use/importance of IT in auditing in developing countries, and thus, this study carries a significance to have better understanding about it. Moreover, knowledge of how IT is used, the related risks and the ability to use IT as a resource in the performance of audit work is essential for auditor effectiveness at all levels including developing countries. </jats:sec

Cod Liver Oil&rsquo;s Encapsulation into Sodium Alginate/Lupin Protein Beads and Its Application in Functional Meatballs&rsquo; Preparation

Cod liver oil (CLO) is an essential source of healthy &omega;-3 fatty acids to be employed in functional meals. However, its autoxidation sensitivity, solubility, and odour present it as challenging to handle. Its encapsulation might mitigate these problems. This research studied using alginate/lupine protein as a wall material for CLO encapsulation as well as to characterise CLO microcapsules for their size, sphericity factor, encapsulation efficiency, morphology (scanning electron microscopy), in vitro release, and thermal stability. In this study, the oxidative stability, quality parameters, and sensory attributes of meatballs enriched with free CLOs and encapsulated CLOs throughout storage at 4 &plusmn; 1 &deg;C for 16 days were assessed. The CLO microspheres had a homogeneous round shape, a diameter of 0.82 &plusmn; 0.06 mm, a sphericity factor of 0.092 &plusmn; 0.01, an encapsulation efficiency of 95.62% &plusmn; 1.13%, and an accumulative release rate of 87.10% after 270 min in the stimulated gastrointestinal conditions. Additionally, it was discovered that encapsulated oil was more stable than free CLOs to heat treatments (70&ndash;100 &deg;C, 24 h). pH, thiobarbituric acid-reactive substances, peroxide value, conjugated dienes value, and carbonyl content of meatballs enriched with microencapsulated CLOs were significantly lower when compared to free CLOs and/or control samples. CLO microcapsules improved the sensory characteristics of meatballs throughout storage; however, meatballs directly containing CLOs were rejected. Thus, the viability of alginate/LPI complex microcapsules containing CLOs to enrich meat products subjected to storage with refrigeration could be indicated without any change in the characteristics

Comparative phylogeography of two African carnivorans presumably introduced into Europe : disentangling natural versus human-mediated dispersal across the Strait of Gibraltar

Aim Natural processes of colonization and human-mediated introductions have shaped current patterns of biodiversity in the Mediterranean Basin. We use a comparative phylogeographic approach to investigate the genetic structure of Herpestes ichneumon and Genetta genetta (Carnivora) across the Strait of Gibraltar, and test for their supposedly contemporaneous introduction into Iberia. Location Mediterranean Basin and Africa. Methods We sequenced two mitochondrial fragments (cytochrome b and control region) of 91 (H. ichneumon) and 185 (G. genetta) individuals, including the sole archaeological record of G. genetta in Iberia, dating from the Muslim occupation. We used phylogenetic and tokogenetic methods, summary statistics, neutrality tests, geographic-genetic pairwise comparisons and coalescent estimates to explore the history of the two species in the Mediterranean Basin. Results In North Africa, an autochthonous (Clade I) and a western African mtDNA clade, coalescing in the Middle to Late Pleistocene, co-occurred in both species. Only Clade I was present in Europe. In H. ichneumon, the European pool showed deep coalescence (median = 335 kyr) and high genetic differentiation and diversity compared with its North African counterpart, suggesting long-term stability of female effective population size. In sharp contrast, G. genetta in Europe exhibited lower genetic diversity, weak differentiation with North Africa and recent demographic expansion; however, Andalusia and Catalonia (Spain) showed distinctly higher genetic diversity, and the archaeological specimen had the predominant European haplotype. Main conclusions The co-occurrence of autochthonous and sub-Saharan lineages in North Africa (1) supports a new, emerging biogeographic scenario in North Africa, and (2) suggests a connection through the Sahara, possibly from the Middle Pleistocene onwards. Our results refute the idea that H. ichneumon was introduced into Europe contemporaneously with G. genetta. Instead, they support a scenario of sweepstake dispersal during Late Pleistocene sea-level fluctuations, followed by long-term in situ evolution throughout the last glaciation cycles. Genetta genetta appears to have undergone a recent spread from at least two independent introduction 'hotspots' in Catalonia and Andalusia, possibly following antique trade routes and/or Muslim invasions. Despite their contrasting histories, the European gene pools of both species represent unusual cases leading to the preservation of autochthonous, North African lineages