241 research outputs found

    ВлияниС соврСмСнных финансовых инструмСнтов Π½Π° ΡƒΠΏΡ€Π°Π²Π»Π΅Π½ΠΈΠ΅ государствСнными финансами (Π½Π° ΠΏΡ€ΠΈΠΌΠ΅Ρ€Π΅ Π•Π³ΠΈΠΏΡ‚Π°)

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    The purpose of this study is to examine the managerial impacts of applying modern public financial management (MPFM) tools in financial reform programs on the efficiency of public financial management (PFM) in developing countries, considering the case of the Egyptian reform program implemented during 2005–2015. Applying MPFM tools could improve the efficiency of PFM in developing countries if institutional factors are available to ensure their successful implementation in reform programs. The study adopted a descriptive-analytical method to describe the managerial impact of applying MPFM tools in the financial reform experiences in developing countries. It employed a case study approach on the Egyptian reform experiment to estimate the correlation between applying modern financial tools and the managerial efficiency of PFM assessed through three elements: operational efficiency, allocative efficiency, and financial discipline. The practical study used the IBM SPSS package and MS-Excel to process the data. The results found a positive correlation between the application of modern financial tools and the rate of improvement in the efficiency of PFM in the Egyptian reform program. The study developed a specific model for a deeper understanding of the impacts of MPFM tools on the efficiency of PFM. The model highlighted a strong positive correlation between the successful application of modern PFM tools and the efficiency of PFM and underscored that the availability of the required realtime financial information about governmental revenue and more control over public spending led to achieving financial discipline.ЦСль Π΄Π°Π½Π½ΠΎΠ³ΠΎ исслСдования – ΠΎΠΏΡ€Π΅Π΄Π΅Π»ΠΈΡ‚ΡŒ воздСйствиС примСнСния соврСмСнных инструмСнтов управлСния государствСнными финансами (MPFM) Π² ΠΏΡ€ΠΎΠ³Ρ€Π°ΠΌΠΌΠ°Ρ… финансовых Ρ€Π΅Ρ„ΠΎΡ€ΠΌ Π½Π° ΡΡ„Ρ„Π΅ΠΊΡ‚ΠΈΠ²Π½ΠΎΡΡ‚ΡŒ управлСния государствСнными финансами (PFM) Π² Ρ€Π°Π·Π²ΠΈΠ²Π°ΡŽΡ‰ΠΈΡ…ΡΡ странах Π½Π° ΠΏΡ€ΠΈΠΌΠ΅Ρ€Π΅ СгипСтской ΠΏΡ€ΠΎΠ³Ρ€Π°ΠΌΠΌΡ‹ Ρ€Π΅Ρ„ΠΎΡ€ΠΌ, Ρ€Π΅Π°Π»ΠΈΠ·ΠΎΠ²Π°Π½Π½ΠΎΠΉ Π² 2005–2015 Π³Π³. ΠŸΡ€ΠΈΠΌΠ΅Π½Π΅Π½ΠΈΠ΅ инструмСнтов MPFM ΠΌΠΎΠΆΠ΅Ρ‚ ΠΏΠΎΠ²Ρ‹ΡΠΈΡ‚ΡŒ ΡΡ„Ρ„Π΅ΠΊΡ‚ΠΈΠ²Π½ΠΎΡΡ‚ΡŒ PFM Π² Ρ€Π°Π·Π²ΠΈΠ²Π°ΡŽΡ‰ΠΈΡ…ΡΡ странах ΠΏΡ€ΠΈ Π½Π°Π»ΠΈΡ‡ΠΈΠΈ ΠΈΠ½ΡΡ‚ΠΈΡ‚ΡƒΡ†ΠΈΠΎΠ½Π°Π»ΡŒΠ½Ρ‹Ρ… Ρ„Π°ΠΊΡ‚ΠΎΡ€ΠΎΠ², ΠΎΠ±Π΅ΡΠΏΠ΅Ρ‡ΠΈΠ²Π°ΡŽΡ‰ΠΈΡ… ΠΈΡ… ΡƒΡΠΏΠ΅ΡˆΠ½ΠΎΠ΅ Π²Π½Π΅Π΄Ρ€Π΅Π½ΠΈΠ΅ Π² ΠΏΡ€ΠΎΠ³Ρ€Π°ΠΌΠΌΡ‹ Ρ€Π΅Ρ„ΠΎΡ€ΠΌ. Использован ΠΎΠΏΠΈΡΠ°Ρ‚Π΅Π»ΡŒΠ½ΠΎ-аналитичСский ΠΌΠ΅Ρ‚ΠΎΠ΄ для описания управлСнчСского воздСйствия примСнСния инструмСнтов MPFM Π² Ρ…ΠΎΠ΄Π΅ финансовых Ρ€Π΅Ρ„ΠΎΡ€ΠΌ Π² Ρ€Π°Π·Π²ΠΈΠ²Π°ΡŽΡ‰ΠΈΡ…ΡΡ странах. Для ΠΎΡ†Π΅Π½ΠΊΠΈ взаимосвязи ΠΌΠ΅ΠΆΠ΄Ρƒ ΠΏΡ€ΠΈΠΌΠ΅Π½Π΅Π½ΠΈΠ΅ΠΌ соврСмСнных финансовых инструмСнтов ΠΈ управлСнчСской ΡΡ„Ρ„Π΅ΠΊΡ‚ΠΈΠ²Π½ΠΎΡΡ‚ΡŒΡŽ PFM, ΠΎΡ†Π΅Π½ΠΈΠ²Π°Π΅ΠΌΠΎΠΉ Ρ‡Π΅Ρ€Π΅Π· Ρ‚Ρ€ΠΈ элСмСнта: ΠΎΠΏΠ΅Ρ€Π°Ρ†ΠΈΠΎΠ½Π½ΡƒΡŽ ΡΡ„Ρ„Π΅ΠΊΡ‚ΠΈΠ²Π½ΠΎΡΡ‚ΡŒ, Ρ€Π°ΡΠΏΡ€Π΅Π΄Π΅Π»ΠΈΡ‚Π΅Π»ΡŒΠ½ΡƒΡŽ ΡΡ„Ρ„Π΅ΠΊΡ‚ΠΈΠ²Π½ΠΎΡΡ‚ΡŒ ΠΈ Ρ„ΠΈΠ½Π°Π½ΡΠΎΠ²ΡƒΡŽ дисциплину, использован ΠΌΠ΅Ρ‚ΠΎΠ΄ кСйс-стади Π½Π° ΠΏΡ€ΠΈΠΌΠ΅Ρ€Π΅ СгипСтского экспСримСнта ΠΏΠΎ Ρ€Π΅Ρ„ΠΎΡ€ΠΌΠΈΡ€ΠΎΠ²Π°Π½ΠΈΡŽ. Π’ практичСском исслСдовании использован ΠΏΠ°ΠΊΠ΅Ρ‚ IBM SPSS ΠΈ MS-Excel для ΠΎΠ±Ρ€Π°Π±ΠΎΡ‚ΠΊΠΈ Π΄Π°Π½Π½Ρ‹Ρ…. Π Π΅Π·ΡƒΠ»ΡŒΡ‚Π°Ρ‚Ρ‹ ΠΏΠΎΠΊΠ°Π·Π°Π»ΠΈ ΠΏΠΎΠ»ΠΎΠΆΠΈΡ‚Π΅Π»ΡŒΠ½ΡƒΡŽ ΠΊΠΎΡ€Ρ€Π΅Π»ΡΡ†ΠΈΡŽ ΠΌΠ΅ΠΆΠ΄Ρƒ ΠΏΡ€ΠΈΠΌΠ΅Π½Π΅Π½ΠΈΠ΅ΠΌ соврСмСнных финансовых инструмСнтов ΠΈ Ρ‚Π΅ΠΌΠΏΠ°ΠΌΠΈ ΠΏΠΎΠ²Ρ‹ΡˆΠ΅Π½ΠΈΡ эффСктивности PFM Π² СгипСтской ΠΏΡ€ΠΎΠ³Ρ€Π°ΠΌΠΌΠ΅ Ρ€Π΅Ρ„ΠΎΡ€ΠΌ. Π’ Ρ…ΠΎΠ΄Π΅ исслСдования Π±Ρ‹Π»Π° Ρ€Π°Π·Ρ€Π°Π±ΠΎΡ‚Π°Π½Π° ΡΠΏΠ΅Ρ†ΠΈΠ°Π»ΡŒΠ½Π°Ρ модСль для Π±ΠΎΠ»Π΅Π΅ Π³Π»ΡƒΠ±ΠΎΠΊΠΎΠ³ΠΎ понимания влияния инструмСнтов MPFM Π½Π° ΡΡ„Ρ„Π΅ΠΊΡ‚ΠΈΠ²Π½ΠΎΡΡ‚ΡŒ PFM. МодСль продСмонстрировала ΡΠΈΠ»ΡŒΠ½ΡƒΡŽ ΠΏΠΎΠ»ΠΎΠΆΠΈΡ‚Π΅Π»ΡŒΠ½ΡƒΡŽ ΠΊΠΎΡ€Ρ€Π΅Π»ΡΡ†ΠΈΡŽ ΠΌΠ΅ΠΆΠ΄Ρƒ ΡƒΡΠΏΠ΅ΡˆΠ½Ρ‹ΠΌ ΠΏΡ€ΠΈΠΌΠ΅Π½Π΅Π½ΠΈΠ΅ΠΌ соврСмСнных инструмСнтов PFM ΠΈ ΠΈΡ… ΡΡ„Ρ„Π΅ΠΊΡ‚ΠΈΠ²Π½ΠΎΡΡ‚ΡŒΡŽ, Π° Ρ‚Π°ΠΊΠΆΠ΅ ΠΏΠΎΠΊΠ°Π·Π°Π»Π°, Ρ‡Ρ‚ΠΎ Π½Π°Π»ΠΈΡ‡ΠΈΠ΅ Π½Π΅ΠΎΠ±Ρ…ΠΎΠ΄ΠΈΠΌΠΎΠΉ финансовой ΠΈΠ½Ρ„ΠΎΡ€ΠΌΠ°Ρ†ΠΈΠΈ ΠΎ государствСнных Π΄ΠΎΡ…ΠΎΠ΄Π°Ρ… Π² Ρ€Π΅ΠΆΠΈΠΌΠ΅ Ρ€Π΅Π°Π»ΡŒΠ½ΠΎΠ³ΠΎ Π²Ρ€Π΅ΠΌΠ΅Π½ΠΈ ΠΈ усилСниС контроля Π·Π° государствСнными расходами ΠΏΡ€ΠΈΠ²ΠΎΠ΄ΠΈΡ‚ ΠΊ Π΄ΠΎΡΡ‚ΠΈΠΆΠ΅Π½ΠΈΡŽ финансовой дисциплины

    Impact of anthropogenic activities and natural inputs on oceanographic characteristics of water and geochemistry of surface sediments in different sites along the Egyptian Red Sea Coast

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    The surface sediments and sea water interactions were studied in five different sites along the Egyptian Red Sea coast. There are commutative and correlative relations between these constituents, therefore, any alterations occur in the sediments and sea water will be directly reflected on the marine environment. Sixty-five sediment samples were collected and also the oceanographic characteristics of surface sea water such as salinity, pH and total dissolved salts (TDS) were measured in situ for the same five localities (El-Hamrawein Harbour, Sharm el Bahari, Abu Dabab, Qola'an and Shalatein). The oceanographic properties of sea water show high salinity (42.55 and 42.59 psu) and total dissolved salts values (31.77 and 31.73 mg/L-1) in both Qola'an and Shalatein, also Abu Dabab and Qala'an areas shows high pH values (8.00 and 8.04) due to the presence of dense sea grass cover. The sediment types generally changes from sand to slightly gravelly sand or muddy sand, also the surface sediments are mainly medium sand, moderately to poorly sorted. Geochemically, the factor controlling the carbonate content of studies sediments includes material supply of biogenic and terrigenous components. Therefore, sediments of El-Hamrawein, Sharm el-Bahari, Abu Dabab and Shalatein areas are terrigenous sediments, while sediments of Qola'an area south Marsa Alam are highly carbonates. In general, organic matter (4.82%) is higher in the sediments relative to adjacent areas due to high contributions of terrestrial materials by wadis and anthropogenic factors.Key words: Grain size, geochemistry, oceanographic, sediments, seawater, Red Sea, Egypt

    The Correlation between Corneal Topographic Indices and Corneal High Order Aberrations in Keratoconus

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    This study was performed to investigate aberrometric changes of Keratoconus (KC) and its correlation with corneal topographic indices. In a cross sectional study, the researchers included 170 eyes of 138 candidates that were seeking corneal refractive surgery in Sohag refractive center, Sohag, Egypt and had been diagnosed as clinical KC. Patients were divided to mild, moderate, and severe KC. All eyes included in this study were subjected to corneal tomographic evaluation. Corneal aberrometry data was collected from the Sirius topography (Sirius, Costruzione Strumenti Oftalmici, Italy) over a 5-mm diameter. The collected data included Zernike coefficients for corneal aberrations, including total Root Mean Square (RMS), RMS Spherical Aberration (SA), RMS Coma, and RMS astigmatism. The study population was divided to mild, moderate, and severe KC. Mild KC cases included 58 eyes of 46 patients, moderate KC were 64 eyes of 52 patients, and severe KC were 48 eyes of 40 patients. Root mean square total was statistically significant in all groups with a higher p value in moderate KC (P = 0.001) and also was statistically significant when compared in the three groups altogether (P = 0.0001). Coma aberration was statistically significant in mild and moderate KC and when compared between the three groups (P = 0.0001). Root mean square Trefoil aberration was statistically significant only in moderate KC yet was statistically significant when compared in all groups (P = 0.0001). Root mean square astigmatism was statistically significant in mild KC only and when compared in the three groups altogether (P = 0.0001). Spherical aberration was also statistically significant in moderate and severe KC with a P value of < 0.0001 and 0.001, respectively. There was a positive correlation between posterior elevation and RMS values in mild and moderate KC while there was negative or very weak positive correlation in severe KC. There were negative correlations between the thinnest location and RMS values in nearly all variables in the three groups except weak positive correlation with RMS astigmatism in mild KC and with RMS total and coma aberration in severe KC .In conclusion corneal high order aberrations measured by the Sirius topography system had low to moderate correlation with corneal topographic indices provided by the same device in different grades of KC

    Early versus Late Trophic Feeding: Effect on Health Status of Low Birth Weight Neonates

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    This study aimed to compare the effect of early versus late trophic feeding on the health status of low birth weight neonates. A comparative descriptive design was utilized on a convenience sample of one hundred low birth weight neonates, fifty of them for early group trophic feeding and the other fifty for late feeding. Sample was collected from two NICUs in Cairo University Hospitals from May 2013 till February 2014 to answer the research question” Does health status of low birth weight (LBW) neonates who start early trophic feeding better than those who started late trophic feeding?” Three tools were developed by researchers: socio-demographic data, nutritional recording sheet and observational check list for feeding tolerance signs and it filled by researchers daily for every neonate from admission till discharge. Results revealed that there were no statistically significant differences in the clinical and maternal characteristics of neonates in the two groups. The birth weight was increased significantly for early group than late in the 1st, 2nd and 3rd week. Amount of parenteral nutrition, hospital stay significantly less in early compared to late feeding group; late group experienced a highly significance incidence of milk intolerance and infection signs in the first week only. The benefits of early trophic feeding shown by this study strongly support its use for the LBW neonates. Early trophic feeding must be encouraged for all low birth weight neonates were recommended. Keywords: Early, Late Trophic Feeding, Health Status, Low Birth Weight Neonate

    The Correlation between Corneal Topographic Indices and Corneal High Order Aberrations in Keratoconus

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    This study was performed to investigate aberrometric changes of Keratoconus (KC) and its correlation with corneal topographic indices. In a cross sectional study, the researchers included 170 eyes of 138 candidates that were seeking corneal refractive surgery in Sohag refractive center, Sohag, Egypt and had been diagnosed as clinical KC. Patients were divided to mild, moderate, and severe KC. All eyes included in this study were subjected to corneal tomographic evaluation. Corneal aberrometry data was collected from the Sirius topography (Sirius, Costruzione Strumenti Oftalmici, Italy) over a 5-mm diameter. The collected data included Zernike coefficients for corneal aberrations, including total Root Mean Square (RMS), RMS Spherical Aberration (SA), RMS Coma, and RMS astigmatism. The study population was divided to mild, moderate, and severe KC. Mild KC cases included 58 eyes of 46 patients, moderate KC were 64 eyes of 52 patients, and severe KC were 48 eyes of 40 patients. Root mean square total was statistically significant in all groups with a higher p value in moderate KC (P = 0.001) and also was statistically significant when compared in the three groups altogether (P = 0.0001). Coma aberration was statistically significant in mild and moderate KC and when compared between the three groups (P = 0.0001). Root mean square Trefoil aberration was statistically significant only in moderate KC yet was statistically significant when compared in all groups (P = 0.0001). Root mean square astigmatism was statistically significant in mild KC only and when compared in the three groups altogether (P = 0.0001). Spherical aberration was also statistically significant in moderate and severe KC with a P value of < 0.0001 and 0.001, respectively. There was a positive correlation between posterior elevation and RMS values in mild and moderate KC while there was negative or very weak positive correlation in severe KC. There were negative correlations between the thinnest location and RMS values in nearly all variables in the three groups except weak positive correlation with RMS astigmatism in mild KC and with RMS total and coma aberration in severe KC .In conclusion corneal high order aberrations measured by the Sirius topography system had low to moderate correlation with corneal topographic indices provided by the same device in different grades of KC

    Effect of Spraying Some Amino Acids, Algae Extract, and Turmeric Extract on Shot Berries, Yield and Berries Quality of Prime Seedless Grapevines

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    This study was conducted through the 2020 and 2021 seasons on prime seedless grapevines grown under Minia Governorate conditions to investigate the effects of five different nutrients: Amino acids (methionine, tryptophane, cystine, cysteine, and lysine) atΒ 0.05 or 0.1%, algae extract atΒ 0.1 or 0.2%, turmeric extract atΒ 0.1 or 0.2%, boric acid atΒ 0.05%, and gibberellic acid (GA3) atΒ 20 ppm on vine vegetative growth characteristics, nutritional status, shot berries, yield, and quality of berries. All the nutrient treated vines showed enhanced growth aspects, nutritional status, yield, and berry quality compared with the untreated controls. The promotion of vegetative growth, vine nutritional status, and some chemical characteristics of berries were related to the application of some amino acids, algae extract, Turmeric extract, boric acid, and (GA3) in descending order. As for the yield, cluster aspects, berry weight, and dimensions, as well as reducing shot berries of clusters were related to the application of some amino acids, algae extract, Turmeric extract, GA3, and boric acid in descending order. Conclusively: Treatment of prime seedless grapevines three times at growth start, just after three growth starts later with some amino acids atΒ 0.1% is the best treatment yield and gave high fruit quality

    ETIOLOGY OF FUNGI ASSOCIATED WITH GRAPEVINE DECLINE AND THEIR PATHOLOGICAL POTENTIAL

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    Decline of grapevine due to soil borne fungi was surveyed during 2013- 2015 summer growing seasons at El-Fayoum, El-Gharbeia and El-Beheira governorates, Egypt, Syndromes of declined grapevine plants included growth retardant of shoot system and root-rot as well as decrease of grapevine fruit yieldΒ  quality. Isolation trails from root of declined trees of different grapevine cultivars i.e., superior, flame seedless, King robi and crimson was carried out. The most soil borne fungi associated with root-rotted grapevine were Fusarium oxysporum Schlechtend, Fusarium solani (Mart.) Sacc, Botryodiplodia theobromae, Rhizoctonia solaniKuhn and Macrophomina phaseolina(Tassi) Gold. Fusarium spp. are the main fungal associated with different infection types of declined root of grapevine either a singly or in combination with B. theobromae or R. solani as second infection type and third infection type with B. theobromae + R. solani. Under soil artificially infested with 5% (w/w) of each fungal isolates inocula of fourteen isolates obtained were varied for causing wilt and root-rot symptoms of grapevine trees and reducing growth parameters plant height, root length, root size, fresh and dry weight of shoot and root than the control. Botrydiplodia theobromae isolate No. (7)was the most caused root-rot and disease severity of shoot and root of grapevine plant(100%)Β  followed by Fusarium avenacum caused (87.5%) of root –rot and disease severity of shoot and root. Fouthermore, Fusarium avenacum isolate was the most fungal isolate in reducing growth parameters expect root length.Β  This is first record that Fusarium avenacum as a causal organism causing root rot disease of grapevine in Egypt

    Clinical audit of neonatal care in Assiut Women's Health Hospital, Egypt

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    Background: The current study aims to auditing the current care of healthy full term newborns in the delivery room and identify the gap between the current practice and ideal practice in Assiut Women's Health Hospital, Egypt.Methods: The current study was a clinical audit carried out in Assiut Woman Health Hospital, in the period from 1 September 2016 to 28 February 2017.The study included all newborns delivered in the delivery word of gestational age after 37 week. We excluded all Preterm babies, those with congenital anomalies, pregnant women with medical disorders and multiple pregnancies. In the present work all data was collected prospectively through direct personal patient contact, direct observation of care givers, patient interactions and attitudes, from the clinical records and then recording the data in special check sheet. All basic criteria of the study participants as age, parity, gestational age at delivery and type of delivery were obtained. The neonatal gender, weight, heart rate and respiratory rate were checked. Audit criteria were selected according to the WHO 2015 and AAP 2010-2015 guidelines.Results: The study included 800 women; the mean age of the women was 26.52Β±5.70 years. The mean parity was 1.78Β±1.85. The mean gestational age at delivery was 38.81Β±0.96 weeks. As regard the type of delivery, 54.1% of women were delivered by cesarean section. Calling neonatologists occurred in 67.9% of deliveries. The mean birth weight was 3.17Β±0.39 kilograms. Nearly half of them (52%) were males.Conclusions: Application of the guidelines of the neonatal handling is important for optimum care to the neonates. Re-audit the steps of the handling is important to discuss whether practice has improved or not in our tertiary hospital

    The chemical reactivity of naphthols and their derivatives toward Ξ±-cyanocinnamonitriles and ethyl Ξ±-cyanocinnamates: A review of synthesis, reactions and applications of naphthopyrano

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    This review deals with synthesis and reactions of some naphthopyrano derivatives and their applications. The main purpose of this review is to present a survey of literatures on the reactivity of naphthols and their derivatives toward Ξ±-cyanocinnamonitrile or ethyl Ξ±-cyanocinnamate derivatives and the reactions of Ξ²-enaminonitriles and Ξ²-enaminoesters with different electrophiles followed by nucleophilic reagents. Some of these reactions have been applied successfully to the synthesis of biologically important compounds

    Approximation of Two-Dimensional Time-Fractional Navier-Stokes Equations involving Atangana-Baleanu Derivative

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    This article addresses the two analytical methods, i.e., the new iterative transform method (NITM) and the homotopy perturbation transform method (HPTM), along with an Aboodh transform (AT), to approximate the nonlinear system of two-dimensional (2D) time-fractional Navier-Stokes (TFNS) equations. We take the time-fractional derivative in the form of Atangana-Baleanu (AB). The article's suggested examples examine the accuracy and efficacy of the proposed methods, while the graphs demonstrate their potential and effectiveness. The article also provides demonstrations of uniqueness and convergence. The aforementioned techniques are straightforward and support a high rate of convergence, which helps in understanding the dynamics of fractional nonlinear systems
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