The Impact of Practical Accounting Training on the Performance of the Accountants in the Jordanian Public Shareholding Companies as Perceived by the Financial Managers

This study aims to investigate the impact of the practical accounting training on the performance of accountants in Jordanian public shareholding companies as perceived by the financial managers. Such training has four fields: training programs design, selection of trainees, identification of training needs, and selection of trainers. To achieve this objective, researchers improved a questionnaire included the previous practical accounting training dimensions; the validity and reliability of questionnaire had been verified. A randomly sample composed of 240 financial managers has been tested. Using arithmetic mean, simple regression analysis, and multiple regression analysis; the study concluded the following findings: the practical accounting training fields are arranged in a descending order as follows: training programs design, selection of trainees, identification of training needs, and selection of trainers. In addition, there is a statistically significant impact of the previous practical accounting training fields, separately, on the performance of accountants in Jordanian public shareholding companies. As well, there is a statistically significant impact of the four dimensions of the practical accounting training, collectively, on the performance of accountants in Jordanian public shareholding companies. The degree of impact of training is mostly evident on the selection of trainers, and then on the selection of trainees

Validation of a Novel Fluorescent Lateral Flow Assay for Rapid Qualitative and Quantitative Assessment of Total Anti-SARS-CoV-2 S-RBD Binding Antibody Units (BAU) from Plasma or Fingerstick Whole-Blood of COVID-19 Vaccinees

Background: Limited commercial LFA assays are available to provide a reliable quantitative measurement of the total binding antibody units (BAU/mL) against the receptor-binding domain of the SARS-CoV-2 spike protein (S-RBD). Aim: This study aimed to evaluate the performance of the fluorescence LFA FinecareTM 2019-nCoV S-RBD test along with its reader (Model No.: FS-113) against the following reference methods: (i) the FDA-approved GenScript surrogate virus-neutralizing assay (sVNT); and (ii) three highly performing automated immunoassays: BioMérieux VIDAS®3, Ortho VITROS®, and Mindray CL-900i®. Methods: Plasma from 488 vaccinees was tested by all aforementioned assays. Fingerstick whole-blood samples from 156 vaccinees were also tested by FinecareTM. Results and conclusions: FinecareTM showed 100% specificity, as none of the pre-pandemic samples tested positive. Equivalent FinecareTM results were observed among the samples taken from fingerstick or plasma (Pearson correlation r = 0.9, p < 0.0001), suggesting that fingerstick samples are sufficient to quantitate the S-RBD BAU/mL. A moderate correlation was observed between FinecareTM and sVNT (r = 0.5, p < 0.0001), indicating that FinecareTM can be used for rapid prediction of the neutralizing antibody (nAb) post-vaccination. FinecareTM BAU results showed strong correlation with VIDAS®3 (r = 0.6, p < 0.0001) and moderate correlation with VITROS® (r = 0.5, p < 0.0001) and CL-900i® (r = 0.4, p < 0.0001), suggesting that FinecareTM can be used as a surrogate for the advanced automated assays to measure S-RBD BAU/mL.This work was made possible by grant number UREP28-173-3-057 from the Qatar National Research Fund (a member of Qatar Foundation). The statements made herein are solely the responsibility of the authors

Boro-aluminizing of XC38 steel

239-243In this work, the effects of boroaluminizing thermochemical treatments in solid medium on the microstructure and the surface properties of XC38 steel have been studied. The obtained layers have been characterized using optical and scanning electron microscopy, X-ray diffraction and Vickers microhardness. The comparative study of boroaluminized layers obtained by simultaneous and consecutive processing steps of treatment show that the much thicker diffusion layer (with 114 µm) is obtained after a boriding followed by aluminizing treatment with a significant improvement of microhardness value which reach 1020 HV

Physico-chemical and sensory evaluation of virgin olive oils from several Algerian olive-growing regions

Olive cultivar diversity is rich in Algeria but most remain unexplored in terms of quality traits. This work aimed to evaluate the physicochemical and organoleptic quality of twenty olive oil samples belonging to four Algerian cultivars (Chemlal, Sigoise, Ronde de Miliana and Rougette de Mitidja) collected throughout the national territory. Physical-chemical and sensory results showed that 60% of the oils belong to the extra virgin category, while 40% were classified as “virgin olive oil”. The results of the principal component analysis (PCA) revealed a great variability in fatty acids composition between the samples depending on the cultivar and origin. Oleic acid was the most abundant and varied between 64.84 and 80.14%. Extra virgin olive oils with quality attributes are eligible for a label. Rougette de Mitidja, Ronde de Miliana and Sigoise from Oran showed great potential

Association of periodontal therapy, with inflammatory biomarkers and complications in COVID-19 patients: a case control study

Background: In previous studies, COVID-19 complications were reported to be associated with periodontitis. Accordingly, this study was designed to test the hypothesis that a history of periodontal therapy could be associated with lower risk of COVID-19 complications. Methods: A case–control study was performed using the medical health records of COVID-19 patients in the State of Qatar between March 2020 and February 2021 and dental records between January 2017 and December 2021. Cases were defined as COVID-19 patients who suffered complications (death, ICU admissions and/or mechanical ventilation); controls were COVID-19 patients who recovered without major complications. Associations between a history of periodontal therapy and COVID-19 complications were analysed using logistic regression models adjusted for demographic and medical factors. Blood parameters were compared using Kruskal–Wallis test. Results: In total, 1,325 patients were included. Adjusted odds ratio (AOR) analysis revealed that non-treated periodontitis was associated with significant risk of need for mechanical ventilation (AOR = 3.91, 95% CI 1.21–12.57, p = 0.022) compared to periodontally healthy patients, while treated periodontitis was not (AOR = 1.28, 95% CI 0.25–6.58, p = 0.768). Blood analyses revealed that periodontitis patients with a history of periodontal therapy had significantly lower levels of D-dimer and Ferritin than non-treated periodontitis patients. Conclusion: Among COVID-19 patients with periodontal bone loss, only those that have not received periodontal therapy had higher risk of need for assisted ventilation. COVID-19 patients with a history of periodontal therapy were associated with significantly lower D-dimer levels than those without recent records of periodontal therapy. Clinical relevance: The fact that patients with treated periodontitis were less likely to suffer COVID-19 complications than non-treated ones further strengthen the hypothesis linking periodontitis to COVID-19 complications and suggests that managing periodontitis could help reduce the risk for COVID-19 complications, although future research is needed to verify this.Open Access funding provided by the Qatar National Library. The authors acknowledge financial support from Qatar National Research Fund (QNRF) Rapid Response Cycle 2 Grant (RRC02-0810–210032)

Association of periodontal therapy, with inflammatory biomarkers and complications in COVID-19 patients: a case control study

Background In previous studies, COVID-19 complications were reported to be associated with periodontitis. Accordingly, this study was designed to test the hypothesis that a history of periodontal therapy could be associated with lower risk of COVID-19 complications. Methods A case–control study was performed using the medical health records of COVID-19 patients in the State of Qatar between March 2020 and February 2021 and dental records between January 2017 and December 2021. Cases were defined as COVID-19 patients who suffered complications (death, ICU admissions and/or mechanical ventilation); controls were COVID-19 patients who recovered without major complications. Associations between a history of periodontal therapy and COVID-19 complications were analysed using logistic regression models adjusted for demographic and medical factors. Blood parameters were compared using Kruskal–Wallis test. Results In total, 1,325 patients were included. Adjusted odds ratio (AOR) analysis revealed that non-treated periodontitis was associated with significant risk of need for mechanical ventilation (AOR = 3.91, 95% CI 1.21–12.57, p = 0.022) compared to periodontally healthy patients, while treated periodontitis was not (AOR = 1.28, 95% CI 0.25–6.58, p = 0.768). Blood analyses revealed that periodontitis patients with a history of periodontal therapy had significantly lower levels of D-dimer and Ferritin than non-treated periodontitis patients. Conclusion Among COVID-19 patients with periodontal bone loss, only those that have not received periodontal therapy had higher risk of need for assisted ventilation. COVID-19 patients with a history of periodontal therapy were associated with significantly lower D-dimer levels than those without recent records of periodontal therapy. Clinical relevance The fact that patients with treated periodontitis were less likely to suffer COVID-19 complications than non-treated ones further strengthen the hypothesis linking periodontitis to COVID-19 complications and suggests that managing periodontitis could help reduce the risk for COVID-19 complications, although future research is needed to verify this. Other Information Published in: Clinical Oral Investigations License: https://creativecommons.org/licenses/by/4.0See article on publisher's website: http://dx.doi.org/10.1007/s00784-022-04631-6</p

Extensional Properties of Hydroxypropyl Ether Guar Gum Solutions

The extensional properties of 2-hydroxypropyl ether guar gum solutions were investigated using a capillary breakup extensional rheometer (CaBER). Optimization of the geometric parameters of this device allowed for the measurement of the characteristic relaxation times and the apparent extensional viscosities of a series of dilute to semidilute guar gum solutions. The measured relaxation times were compared with predicted Zimm relaxation times, assuming that the hydrophobically modified guar was in a good solvent. Good agreement was found at low concentrations (0.01 wt % ≈ 0.17c*, where c* is the polymer overlap concentration), and this technique allowed for relaxation times on the order of 1 ms to be measured for solutions with shear viscosities of 2 mPa·s. Both the shear and (apparent) steady-state extensional viscosities of this set of industrially relevant fluids exhibited two regions of dependency on polymer concentration: linear up to concentrations of 0.2 wt % (c/c* ≈ 3) and power law thereafter, where interchain interactions became significant. The extracted relaxation times followed the same trend (i.e., having a near linear dependency on concentration up to 0.2 wt % and a power-law dependency on concentration up to 9c*). The results indicate that the transition from dilute to semidilute behavior occurs at a nominal concentration of 3c* instead of c*. The results presented suggest that interchain interactions for this modified guar are weak overall, and the solutions investigated are absent of entanglements over the whole range of frequencies and concentrations explored ((0.17−9)c*)

Proceedings of First Conference for Engineering Sciences and Technology: Vol. 2

This volume contains contributed articles of Track 4, Track 5 &amp; Track 6, presented in the conference CEST-2018, organized by&nbsp;Faculty of Engineering Garaboulli, and Faculty of Engineering, Al-khoms, Elmergib University (Libya) on 25-27 September 2018. Track 4: Industrial, Structural Technologies and Science Material Track 5:&nbsp;Engineering Systems and Sustainable Development Track 6:&nbsp;Engineering Management Other articles of Track 1, 2 &amp; 3 have been published in volume 1 of the proceedings at this lin