The Impact of Comprehensive Income Compared to Net Income on Share Prices of Egyptian Listed Companies

This study aims to examine whether comprehensive income (CI)  is superior to net income (NI) in explaining changes in share price. The used sample comprises Forty four Egyptian listed companies during the period from 2017 to 2019. Limited studies have focused on the relevancy of reporting (CI)   in developing countries and Egypt is no exception. The descriptive analysis reveals that the majority of sampled companies are profitable during the study period. Additionally, the mean of CI value (4.73), was relatively greater than that of NI (4.03), which suggests that CI is a major indicator of company performance. However, the findings indicate that NI is less variability compared to CI, since the latter includes some nonrecurring items. Furthermore, the regression analysis indicates that both comprehensive income and net income have a positive significant relationship with the share prices of Egyptian listed companies. But, CI has a higher power to explain variations in share price than NI. Anyhow, the author believes that disclosing both NI and CI is really beneficial, since they are complementary to each other. Keywords: Comprehensive income, Value relevance, Share price, Net income, Egyptian listed companies DOI: 10.7176/RJFA/12-8-09 Publication date: April 30th 202

A CROSS-GENDERED ANALYSIS OF THE MAIN REFUSAL STRATEGIES AND THEIR REALIZATIONS BY THE IRAQI EFL UNIVERSITY LEARNERS

The current study was set out to scrutinize the EFL Iraqi learners' awareness of the different main strategies of refusal speech acts. Because of the crucial nature of this topic, the researchers tended to base it on gender approach to investigate the substantial differences between the male and female learners in this realm. To this end, a sample of EFL Iraqi university learners was chosen randomly, from the department of English to participate in the questionnaire the researchers built. The data of the study was attained via various suggestive situations the learners exposed to in order to provide their refusal responses. The findings of the analysis reveal that both groups mostly favor to employ the direct refusal strategies more than the indirect and adjuncts to refusal strategies with especial reference to the difference between the two gendered groups due to the unconscious ignorance of the toughness of the face-threatening acts

Regional and Seasonal Variation of Polycyclic Aromatic Hydrocarbons in Water and Mollusca at Quarna North of Shatt AL-Arab River

Distribution and seasonal variations and sources of of the sixteen polycyclic aromatic hydrocarbons (PAHs) was studied in surface water and and  fuor species of molluscs (Theodoxus Jordani, Melanoides taberculata Melanopsis nodosa, Bellamya bengalensis ) from three stations at Al-Quarna in Shatt Al Arab river during the low tide period from September, 2018 to March, 2019 . Liquid-liquid extraction was used for water samples, while PAHs in molluscs were extracted using Soxhlet Extraction and finally analyzed by means of gas chromatography.  physical and chemical parameter were measured such as . Water Temperature range from (13°C to 39°C), Dissolved oxygen range from (6.5 mg/l to 3.84 mg/l),PH range from (8.15-7.17) and Electrical conductivity (2.59 ms/cm- 4.75 ms/cm). Results of PAHs in water samples was ranged from (1.4754ng / l) during summer in the first station to (3.4215ng / l) during winter at the third station. While the total PAHs in molluscs range from  0.876 ng/g dry weight in the T.jordani in station 1during summer to 9.093 ng/g dry weight in the B.bengalensis during winter . The Highest concentration of PAHs in  the four species were arranged as fellow :Bellamya bengalensis ˃ Melanopsis nodosa ˃ Melanoides taberculata ˃ Theodoxus Jordani. When we compares the concentration  TPHs in water and molluscs with other study it allies within these concentration. Keywords: PAH, water, Mollusca, Pollution,Qurna,ShattAL-Arab River,Basrah,Iraq DOI: 10.7176/JNSR/9-14-05 Publication date:July 31st 201

Gases Reservoirs Fluid Phase Behavior

This chapter discusses the fundamentals of the phase behavior of hydrocarbon fluids. Real reservoir fluids contain many more than two, three, or four components; therefore, phase-composition data can no longer be represented with two, three or four coordinates. Instead, phase diagrams that give more limited information are used. The behavior of reservoir of a reservoir fluid during producing is determined by the shape of its phase diagram and the position of its critical point. Many of producing characteristic of each type of fluid will be discussed. Ensuing chapters will address the physical properties of these three natural gas reservoir fluids, with emphasis on retrograde gas condensate gas, dry gas, and wet gas

A computational tool for peptide mass fingerprinting

Dissertação de mestrado, Engenharia Informática, Faculdade de Ciências e Tecnologia, Universidade do Algarve, 2013Protein identification using Mass Spectrometry (MS) is essential in the study of proteomics. Two popular techniques are used in the identification: Tandem Mass Spectrometry (MS/MS) and Peptide Mass Fingerprinting (PMF), which is considered in this work. PMF is widely used in the proteomics field. It is faster and more economic when compared to MS/MS. This work focuses on the development of a computational tool for protein identification using PMF data. The main objective for any PMF tool is to identify the correct protein (if it exists) by searching a peak list, produced by MS, against a protein database. However, one of the great challenges to these tools is related to the size of the databases that result in many random matches. In fact, the main difference between these tools is the scoring method which is responsible of minimizing these random matches. Therefore, a review of PMF tools and their scoring methods is presented and discussed. There are many tools on the Internet (both commercial or academic) for PMF protein identification using public databases. These tools do not offer a locally installable version, and do not allow the use of in-house databases, a feature that is of great importance to biologists who work on non-model systems. In contrast, the tool developed in this work is free, can be installed locally, and can be used with both public and local databases. Additionally, it supports different sorts of protein modifications and contaminants suppression, features that are not available by some of the existing tools. A new scoring method is proposed and incorporated in the proposed tool. The proposed tool is compared with two of the most popular software packages (commercial and academic), showing a good accuracy and being very competitive with the most popular and robust commercial software (Mascot). The developed prototype is platform-independent and is very easy to install. To allow users to work and interact with the system in an easy-to-use environment, a friendly graphical user interface is developed to allow them to manage their files very efficiently. In addition, it can work with single or multiple query files to support different work scales. The features this new tool offers make it an important assist to the biological laboratories concerning the PMF task

Imaging Software Programs for Reliable Mathematical Measurements in Orthodontics

Aim: To evaluate the reliability of linear and angular measurements taken using different software programs in orthodontics. Materials and Methods: A sample of four software programs from different manufacturers, namely MicroDicom viewer, Photoshop® CS3, AutoCAD®, and Image-Pro®, were used for measuring the geometric features of four types of miniscrews from different manufacturers. Each miniscrew type presented a group: Group I, Tomas® (Dentaurum, Ispringen, Germany); Group II, HUBIT® (HUBIT, Gyeonggi-do, Korea); Group III, AbsoAnchor® (Dentos, Daegu, Korea); and Group IV, Creative (Creative, Zhejiang, China). Measurements of apical face angle, thread angle, lead angle, flank, pitch depth, and width were taken on 45 × magnification scanning electron microscope images of the shafts of the miniscrews. One assessor measured the seven geometric features for the four types of miniscrews using the four software programs twice in two sessions separated by a three week interval. Results: Pairwise comparisons, for each of the four miniscrew groups, showed that the only common result observed was the significant difference (p < 0.001) between measurements of flank taken by the four software programs. When measurements of the four types of miniscrews were pooled into one group, a high degree of intra-rater reliability (ICC range from 0.9 to 1.0) for all the seven geometric features was found with all the four software programs. The paired t-test showed insignificant difference (at p ≤ 0.05) between the first and second measurements, except for a few measurements including pitch width measured by Image-Pro® (p = 0.012), MicroDicom (p = 0.023), and Photoshop® (p = 0.001). Conclusions: Results did not give absolute superiority to one software program over the others and suggested an assessor effect. Assessor estimates could have been affected, among other factors, by the design of the miniscrews and the technical features of the software programs

INDICATIONS OF PRIMARY CAESAREAN SECTIONS AMONG IRAQI WOMEN IN KARBALA CITY DURING 2018

Objective: To study the different indications of primary caesarean sections for women attending Karbala Maternity Teaching Hospital and Al-kafeel Super Specialty hospital. Methods: This was cross-sectional study, the sample was 330 women. Over the period from 1st January 2018 to [30]th June 2018. Questionnaire was filled by direct interviews. A pilot study was done; the subjects of the pilot including 20 women with previous PCS, and some modifications were occurred done accordingly. The sample of study was convenient sample including all women for whom PCS was done in the first time, it was 330 women. Then data was entered and analyzed by SPSS program version 22. Results: The commonest age group in this study was (25-29) year, which represent 32.1%. Majority of the study sample (49.7%) were primigravida. The percentage of indications of Caesarean section include fetal distress 22.1%, prolonged labor18.5%, malpresentation 17.3% and amniotic fluid leakage 16.4%. Emergency CS had 43.6%, and maternal request had 21.5%. Conclusion: Largest number of participant were primigravidarum which read big and serious problem for women life in future. Most women had taken regular antenatal care. Fetal distress and prolonged labor were the most common indications for caesarean section. Fetal outcome was good that reflect good antenatal care and perinatal care

Effects of black sand on Oreochromis niloticus: insights into the biogeochemical impacts through an experimental study

Trace elements such as titanium, zirconium, thorium, and uranium, are found in black sand (BS) after weathering and corrosion. Precious metals are not the only valuable elements in black sand, rare earth elements are also found. The aquatic life in lakes and reservoirs is negatively affected by lithophilic elements such as lithium, uranium, and tin. Accordingly, intensive experiments were conducted on Nile tilapia (Oreochromis niloticus) after exposure to isolated black sand. Blood biomarkers, antioxidant balance, morpho-nuclear erythrocyte’s alterations, and histopathological signs have been investigated after fish exposure for 15 days to a 6.4 g BS/kg diet, 9.6 g BS/kg diet, and 2.4 g BS/kg diet. The blood profile, including platelets and white blood cells, was pronouncedly decreased as a result. Functions of the liver and kidneys were impaired. An increase in serum-antioxidant enzymes such as catalase activities and superoxide dismutase was recorded. Also, exposure to black sand induced cellular and nuclear abnormalities in the erythrocytes. In conclusion, the black sand isolated from the Red sea beach influenced Oreochromis niloticus’s hematology, biochemistry, and antioxidant parameters. Poikilocytosis and RBC nuclear abnormalities were also associated with exposure to black sand. The resulting erosion of rocks and rocks’ access to water forces us to consider the seriousness of climatic change on the aquatic ecosystem

Thermal energy storage using metal–organic framework materials

Metal–organic framework (MOF) materials are new adsorbent materials that have high surface area and pore volume and hence high adsorption uptake. The previous exceptional properties make this class of materials have a great potential in many applications like cooling, gas separation and energy storage. However, there is very limited information on the performance of metal–organic framework materials in energy storage applications and their performance compared to conventional adsorbents. This paper aims to present an experimental characterisation of CPO-27(Ni) MOF material for water adsorption and to investigate its viability for energy storage. CPO-27(Ni) (known as MOF-74(Ni)), which is a MOF material that has high water adsorption capabilities of 0.47 gH2O gads−1 and hydrothermally stable and can be supplied in large quantities. Firstly, the material water adsorption isotherms were predicated using Materials Studio software via the material structure information and then compared to the experimentally measured isotherms. The experimentally measured isotherms and kinetics were used to model a double bed adsorption system for energy storage application using Simulink–Matlab software coupled with Nist RefProp thermophysical routines. Finally, the performance of CPO-27(Ni) was then compared with silica gel. The CPO-27(Ni) was found to outperform silica gel at long half cycle time (more than 30 min) at low evaporating temperature making it suitable for energy storage applications. The energy stored in the condenser and the adsorption bed was found to be dependent mostly on the regeneration and the cooling temperatures. The potential of the energy recovered from the adsorption bed can be double the one recovered from the condenser. Also, the energy recovery during condensation and adsorption was found to be independent of the reactor conductance except at small conductance ratio. Finally, the adsorption unit cooling water flow strategy was found to affect the amount of the energy recovered as recirculating the cooling water through the adsorption bed and then condenser was found to decrease the recovered energy from the condenser by 4%