Adoption of internal auditing in developing countries: Egyptian public sector

The establishment of an independent internal audit system has become increasingly important as a means to promote governance, enhance institutional efficiency and promote public services. This research examines the extent of internal audit adoption in the Egyptian public sector. Moreover, it investigates the factors and barriers affecting this adoption and provides some solutions and recommendations for overcoming these obstacles. The study adopts qualitative methodology, as the researcher conducted in-depth semi-structured interviews with those individuals who are embedded in the process of internal auditing in Egypt. The findings highlight negative consequences of change. As the Egyptian internal auditing has a very low level of independence and qualifications of internal audit staff. In addition, the role of the internal auditors is strictly limited to financial audit and compliance with laws, where in the meantime, the modern definition of internal auditing sheds the spotlight on the performance based audit as well as it sheds the spotlight also on the financial audit. To conclude, Egypt has no any successful independent internal auditing system, and will not have any successful internal audit system, unless, the administration methodology is changed radically, once most of the focal issues have been resolved, Egypt will be able to hold a successful independent internal audit system

Studies of SmBa2Cu3O7-δ / ZnFe2O4 Superconducting Composites

SmBa2Cu3O7-δ /(ZnFe2O4)x superconducting composites with 0.00 ≤ x ≤ 0.20 wt% were prepared by the usual solid-state reaction method. The prepared samples were investigated using X-ray powder diffraction (XRD) at room temperature and electron paramagnetic resonance (EPR) measurements in the temperature range (100-295 K). It is found that EPR spectra are dominated by an anisotropic Cu2+ EPR pattern. Moreover, the EPR spectral intensity increases as the temperature decrease from room temperature down to 100 K. The number of spins (N) participating in EPR resonance, the activation energy (Ea), the paramagnetic susceptibility (c) and the effective magnetic moment (µeff) are calculated as a function of both nanosized ZnFe2O4 addition and temperature. The results are interpreted in terms of localized Cu2+ ions from non-superconducting impurity phases and confirmed by magnetization-field (M-H) hysteresis measurements

Untersuchung der Wirkung von WHG 56T an verschiedenen isolierten Präparaten von Meerschweinchen

In dieser Arbeit wurde die Testsubstanz WHG56T auf ihre negativ inotrope, chronotrope Wirkung an verschiedenen Präparaten des Meerschweinchens untersucht. Alle Versuchsreihen wurden nach der von Reiter(1967) beschriebenen Methode zur isometrischen Kontraktionsmessung an isolierten Präparaten von Meerschweinchen durchgeführt. Die isolierten Präparate wurden in Organbad eingebracht, dass mit physiologischer, kontinuierlich mit Oxymix (95% O2, 5% CO2) durchgeperlter Elekrolytlösung gefüllt war. Die Substanz wurde bis zu einer Konzentration von 100μmol/l getestet. An spontan schlagenden rechten Vorhöfen hat die Testsubstanz keine Wirkung auf Schlagfrequenz und die zeigt keine signifikante chronotrope Wirkung. An elektrische stimulierten Papillarmuskeln zeigte die Substanz eine schwach negativ inotrope Wirkung bis zu Konzentration 30μmol/l . Die Testsubstanz hatte keine Wirkung auf kontrahierte Gefäße wie Aorta und Arteria pulmonalis. An terminalen Ilea zeigte die Testsubstanz eine starke spamsolytische Wirkung und somit einen gewebespezifischen Effekt

Performances Evaluation of Surface Water Areas Extraction Techniques Using Landsat ETM+ Data: Case Study Aswan High Dam Lake (AHDL)

AbstractAswan High Dam Lake (AHDL) is the major freshwater body supplying Egypt with water used for various purposes. This paper aims to detect the better technique for extraction of the water surface of AHDL. Eight techniques are tested using Landsat ETM+ image and their performances in extracting the surface water area are evaluated. The eight techniques include Supervised and Unsupervised image classification techniques, Water Ratio Index [WRI], Normalized Difference Vegetation Index [NDVI], Normalized Difference Water Index [NDWI], Modified Normalized Difference Water Index [MNDWI], Automated Water Extraction Index [AWEI], and Normalized Difference Moisture Index [NDMI]. The results illustrate the effectiveness of the unsupervised technique, as it gave an overall accuracy about 99.91%. It is recommended to apply this technique in areas with similar conditions to efficiently extract the surface water areas from Landsat ETM+ data

Applications of new thermoplastic CFRP rebars and mechanically anchored carbon fibre sheets in reinforcing and strenghening concrete beams

Thermoset fibre-reinforced polymer composite (FRP) rebars and laminates are widely used in reinforcing and strengthening concrete structures due to their advantages such as: corrosion free material, high strength to weight ratio, and electromagnetic resistance. However, thermoset composites have some limitations due to the fact that they cannot be bent once the resin solidifies when used as internal reinforcement (FRP rebars). On the other hand, externally bonded FRP sheets used in strengthening concrete structures is subject to non-ductile failure due to debonding. This emphasizes the need of exploring new methods for reinforcing and strengthening concrete structures. This thesis evaluates the performance of a new thermoplastic CFRP rebar that can be bent after the resin set and also examines the behaviour of using unbonded mechanically anchored dry carbon fibre (CF) sheets in shear strengthening of concrete T-beams to avoid debonding mode of failure. Three sets of tests were conducted on the developed CFRP rebars in order to evaluate their mechanical characteristics, minimum development length of the straight rebars, and the tail length of bent rebars. Based on the test results and the modes of failure of the tested specimens, recommendations were proposed to improve the behaviour of the new thermoplastic CFRP rebars. The properties of the newly developed CFRP rebars were compared to similar thermoset and thermoplastic FRP rebars available in the literature and market. Three reinforced concrete (RC) T-beams were tested up to failure in four point bending test. One was reserved as control beam, while two beams were strengthened in shear using mechanically anchored dry CF sheets. The tested beams were instrumented with the conventional measuring devices that were connected to a data acquisition system. Moreover, the beam was monitored using acoustic sensors which monitored the acoustic energy activity of the tested beam

Modeling of Coastal Processes in the Mediterranean Sea: A Pilot Study on the Entrance of Suez Canal in Egypt

The main objective of this research is applying numerical modeling to simulate the impact of the Suez Canal jetties on the beach morphology and hydrodynamic regime along the Suez Canal coastal zone. In addition, coastal processes including waves and wave-induced currents will be evaluated using 2D modeling. This research will contribute to quantify the shoreline stability during the last three decades. Hydrodynamic and sediment transport (ST) models are utilized to predict sediment transport pathways and how sediment might move within the entrance of Suez Canal port. Remote sensing analyses of the Landsat Thematic Mapper images during 2000–2018 show siltation processes at the entrance of the Suez Canal. Vector analyses of the images’ data indicated updrift accretion at a rate of +15 m/year and downdrift erosion at a rate of −13 m/year. Coastal processes including waves and currents contribute to shoaling problem along the navigation channel of the Suez Canal port. Applications of 2-3D models were used to simulate wave and current dissipation. In addition, beach slope profiles and hydrodynamic models are used to help in understanding the impact of coastal processes on beach morphology and hydrodynamic regime controlling siltation problem along the entrance of Port Said harbor

Risk factors for Salmonella, Shiga toxin-producing Escherichia coli and Campylobacter occurrence in primary production of leafy greens and strawberries

The microbiological sanitary quality and safety of leafy greens and strawberries were assessed in the primary production in Belgium, Brazil, Egypt, Norway and Spain by enumeration of Escherichia coli and detection of Salmonella, Shiga toxin-producing E. coli (STEC) and Campylobacter. Water samples were more prone to containing pathogens (54 positives out of 950 analyses) than soil (16/1186) and produce on the field (18/977 for leafy greens and 5/402 for strawberries). The prevalence of pathogens also varied markedly according to the sampling region. Flooding of fields increased the risk considerably, with odds ratio (OR) 10.9 for Salmonella and 7.0 for STEC. A significant association between elevated numbers of generic E. coli and detection of pathogens (OR of 2.3 for STEC and 2.7 for Salmonella) was established. Generic E. coli was found to be a suitable index organism for Salmonella and STEC, but to a lesser extent for Campylobacter. Guidelines on frequency of sampling and threshold values for E. coli in irrigation water may differ from region to region

Improvement of selected morphological, physiological, and biochemical parameters of Roselle (Hibiscus sabdariffa L.) grown under different salinity levels using potassium silicate and Aloe saponaria extract

Two successive field trials were carried out at the experimental farm of the Agriculture Department of Fayoum University, Fayoum, Egypt, to investigate the sole or dual interaction effect of applying a foliar spray of Aloe saponaria extract (Ae) or potassium silicate (KSi) on reducing the stressful salinity impacts on the development, yield, and features of roselle (Hibiscus sabdariffa L.) plants. Both Ae or KSi were used at three rates: 0% (0 cm3 L−1), 0.5% (5 cm3 L−1), and 1% (10 cm3 L−1) and 0, 30, and 60 g L−1, respectively. Three rates of salinity, measured by the electrical conductivity of a saturated soil extract (ECe), were also used: normal soil (ECe < 4 dS/m) (S1); moderately-saline soil (ECe: 4–8 dS/m) (S2); and highly-saline soil (ECe: 8–16 dS/m) (S3). The lowest level of salinity yielded the highest levels of all traits except for pH, chloride, and sodium. Ae at 0.5% increased the values of total soluble sugars, total free amino acids, potassium, anthocyanin, a single-photon avalanche diode, stem diameter, fruit number, and fresh weight, whereas 1% of Ae resulted in the highest plant height, chlorophyll fluorescence (Fv/Fm), performance index, relative water content, membrane stability index, proline, total soluble sugars, and acidity. KSi either at 30 or 60 g L−1 greatly increased these abovementioned attributes. Fruit number and fruit fresh weight per plant also increased significantly with the combination of Ae at 1% and KSi at 30 g L−1 under normal soil conditions