Accounting Information System Courses: Developing a Hybrid Syllabus in the Era of Digitization

Technology is becoming a major pillar in many professions. It plays a critical role in developing and enhancing the quality and accuracy of tasks. Because the formal education system is the first place where future employees are educated, it is very important to ensure that educational institutions offer continuously updated technology-related courses that cover a wide range of new and emerging topics. This research has two objectives. First, it explores the validity of the claim that AIS education is of low quality in the Middle East, as stated in some studies. This is conducted through highlighting the status quo for AIS courses in Arab countries within the Middle East by focusing on a representative case study. This part of the work was conducted through a thorough exploration of the universities’ websites and by distributing and analyzing a survey for faculty members in a number of universities. Second, the research performs a deep analysis to develop new, up-to-date, aligned objectives, contents, resources, and assignments in order to create a new, comprehensive syllabus in the higher-education sector that will serve stakeholders from universities to accounting communities. The output of this research identified suitable learning objectives based on current literature and faculty responses. This was followed by designing new course content and assessment tools that are aligned with learner- and competency-centered approache

p-norms of histogram of oriented gradients for X-ray images

Lebesgue spaces (Lp over Rn) play a significant role in mathematical analysis. They are widely used in machine learning and artificial intelligence to maximize performance or minimize error. The well-known histogram of oriented gradients (HOG) algorithm applies the 2-norm (Euclidean distance) to detect features in images. In this paper, we apply different p-norm values to identify the impact that changing these norms has on the original algorithm. The aim of this modification is to achieve better performance in classifying X-ray medical images related to of COVID-19 patients. The efficiency of the p-HOG algorithm is compared with the original HOG descriptor using a support vector machine implemented in Python. The results of the comparisons are promising, and the p-HOG algorithm shows greater efficiency in most cases

Critical Analysis of Palliative Homecare Using the i∗ Framework\u27s Strategic and Social Requirements Modelling Applied to a Cancer Care Organisation

Home Health Care (HHC) is an essential and critical part of palliative care and especially for terminal cancer patients. This research is aimed as a first attempt to align with the research gap in modelling the social requirements of palliative care processes and the HHC process in particular. Consequently, this research is a first attempt at developing an $\mathbf{i}^{\ast}$ framework visual goal-oriented and social requirements models of the HHC process of the domain of palliative care with a reflected application using a case study from a leading regional cancer centre in the Middle East, namely KHCC. Furthermore, this research has made it possible for palliative care domain experts in the HHC process and using the associated $\mathbf{i}^{\ast}$ framework strategic dependency and strategic rationale models to visually trace the most critical and strategic actors in the HHC process along with the highly interacting dependers and dependees. Finally, the HHC $\mathbf{i}^{\ast}$ strategic models contribute to bridging the gap between the world of palliative care requirements and their reflective computer-based information systems and $\mathbf{IoT}$ smart devices. Hence, this sheds light towards the realisation of the field of palliative care as being a “systems of systems” virtual organisation with the respective socio-technical systems involvement, for the best care of the palliative patient and especially terminal cancer patients. A further corollary of this research is the insufficiency and less representativeness of palliative care process models to utilise in guiding the development of the HHC $\mathbf{i}^{\ast}$ framework strategic models without linking to the full associated strategic and policy documents of palliative care

The role of creative accounting in increasing the marketing of shares and their profits in the Iraqi stock exchange

As a result of creative accounting, many firms in the Iraqi stock market are able to achieve two very significant goals: first, to boost the market value of their shares and thus gain the biggest trading volume in shares, and second, to lower their earnings in order to decrease the tax burden. First by growing its profits, then by evading taxes and denying the state its right to its money. Using this research, we hope to demonstrate how financial institutions that use innovative accounting tools in the preparation of their financial statements impact trade activity. Trading volume is critical to accurately forecasting stock price patterns, allowing investors to maximize their wealth. So, without accounting information, the financial markets can't play their function in drawing in investment, ensuring a well-balanced use of resources, and making reasonable economic decisions, because they don't have the accounting knowledge to do so. There were four sections to the research, which included a look at the research methodology and previous studies, a look at creative accounting practices, and an analysis of the financial statements for the top and bottom ten companies in terms of trading volume using Miller's model to detect profit manipulation that occurred in those companies. The final section contained the most significant findings and recommendations

The reality of agricultural activity in Lattakia (2005-2014)

 Food security including its economic, technical and social dimensions is considered to be one of the issues that received wide attention, this food security issue is closely related to the agricultural sector, therefore agricultural sector occupies a very important position in the economics of countries, especially developing countries, including Syria. the agricultural sector has achieved a great success in Syria during its ongoing development, but recently many local and international changes has appeared. These changes had a lot of challenges that must be treated with suitable mechanisms . So This research aims to show the reality of plant and animal production in Latakia, and to acknowledge the most important human and natural components ingredients that are available in agricultural sector, this research aims to find out obstacles and problems that agricultural sector suffers from, and to find perfect solutions for them. It also aims to discover the best way to increase Agricultural Productions in latakia. and that contributes to achieving the agricultural development in Syria providing people of Syria , the food security In addition to economic one .especially in this crisis that gripped Syria

Clinical Effectiveness of Modified Laparoscopic Fimbrioplasty for the Treatment of Minimal Endometriosis and Unexplained Infertility

Objective. To study the reproductive outcomes of modified laparoscopic fimbrioplasty (MLF), a surgical technique designed to increase the working surface area of the fimbriated end of the fallopian tube. We postulated that an improvement in fimbrial function through MLF will improve reproductive outcomes. Design. Retrospective cohort study. Setting. Academic tertiary-care medical center. Patients. Women with minimal endometriosis or unexplained infertility, who underwent MLF during diagnostic laparoscopy (n=50) or diagnostic laparoscopy alone (n=87). Intervention. MLF involved gentle, circumferential dilatation of the fimbria and lysis of fimbrial adhesions bridging the fimbrial folds. Main Outcome Measures. The primary outcome was pregnancy rate and the secondary outcome was time to pregnancy. Results. The pregnancy rate for the MLF group was 40.0%, compared to 28.7% for the control group. The average time to pregnancy for the MLF group was 13 weeks, compared to 18 weeks for the control group. The pregnancy rate in the MLF group was significantly higher for patients ≤35 ys (51.5% versus 28.8%), but not for those >35 ys (17.6% versus 28.6%). Conclusion. MLF was associated with a significant increase in pregnancy rate for patients ≤35 ys

Investigating the Role of Acacia Nilotica Nanoparticles on Promoting Apoptosis in Human Breast Cancer Cell Line (MDA-MB-231)

MDA-MB-231 is a model of a human breast cancer cell line. It represents a suitable cell line for breast cancer research worldwide, including anti-cancer studies. Natural products are rich in phytochemicals that have anti-cancer, antioxidant and anti-inflammatory effects. The aim of this study was to characterize the Acacia nilotica nanoparticles (AN-NPs) from the extract of Acacia nilotica (AN) using transmission electron microscopy (TEM), zeta sizer, X-ray diffraction (XRD) and Fourier transform infrared (FT-IR). Cytotoxic activity was assessed using the 3-(4,5-dimethylthiazol2-yl)-2,5-diphenyltetrazolium bromide (MTT) assay. The morphological changes of the cells were examined using an inverted microscope. The results showed that at serial concentrations (5, 10, 20, 50 and 70 µg/ml) of AN extract and AN-NPs, a cytotoxic effect and morphological degeneration and damage of the cells were observed. The effect varied depending on the exposure time and AN extract and/or AN-NP concentration on MDA-MB-231. The results showed cytotoxic effects, morphological degeneration, damage and more efficacy against breast cancer cells. We can conclude that AN extract and AN-NP are an effective choice for the development of pharmacological treatments against cancer

Bioactive Metabolites from Propolis Inhibit Superoxide Anion Radical, Acetylcholinesterase and Phosphodiesterase (PDE4)

Cycloartane-triterpenes (cycloartenol, 3α-cycloartenol-26-oic acid and 3β-cycloartenol-26-oic acid) together with α-amyrin acetate and flavonoids (pinostrobin, tectochrysin and chrysin) were isolated from Egyptian propolis for the first time. Their antioxidant activity was evaluated with DPPH and superoxide anion radical (O2.-). All compounds possessed both (O2.-) scavenging as well as XOD inhibitory activity in the range of 50 – 75 %. With DPPH, only the flavonoids showed scavenging activity (48 – 83 %). Acetylcholinesterase (AChE) and phosphodiesterase type 4 (PDE4) inhibitors are currently considered as intracellular targets for treatment of Alzheimer’s disease and Chronic obstructive pulmonary disease (COPD). 3β-cycloartenol-26-oic acid moderately inhibited AChE and PDE4 activities in vitro with IC50 values of 0.8±0.2 and 1.9±0.4 μM, respectively, while 3-cycloartenol-26-oic acid inhibited AChE activity with an IC50 value of 2.1±0.1 μM. The flavonoids pinostrobin and chrysin reduced PDE4 activity by 43 and 40 %, respectively (10 μM) as well as moderately inhibited the growth of the HepG2 cell line, whereas chrysin reduced proliferation of NIH-3T3 cells at 50 μM. Therefore, our results with 3β- and 3-cycloartenol-26-oic acids can contribute to further research on alternative drugs for the treatment of neurological and neurodegenerative diseases, as well as asthma and COPD

Developing In Vitro Models to Define the Role of Direct Mitochondrial Toxicity in Frequently Reported Drug-Induced Rhabdomyolysis

The United States Food and Drug Administration Adverse Event Reporting System (FAERS) logged 27,140 rhabdomyolysis cases from 2004 to 31 March 2020. We used FAERS to identify 14 drugs frequently reported in 6583 rhabdomyolysis cases and to investigate whether mitochondrial toxicity is a common pathway of drug-induced rhabdomyolysis by these drugs. Preliminary screening for mitochondrial toxicity was performed using the acute metabolic switch assay, which is adapted here for use in murine L6 cells. Fenofibrate, risperidone, pregabalin, propofol, and simvastatin lactone drugs were identified as mitotoxic and underwent further investigation, using real-time respirometry (Seahorse Technology) to provide more detail on the mechanism of mitochondrial-induced toxicity. To confirm the human relevance of the findings, fenofibrate and risperidone were evaluated in primary human skeletal muscle-derived cells (HSKMDC), using the acute metabolic switch assay and real-time respirometry, which confirmed this designation, although the toxic effects on the mitochondria were more pronounced in HSKMDC. Overall, these studies demonstrate that the L6 model of acute modification may find utility as an initial, cost-effective screen for identifying potential myotoxicants with relevance to humans and, importantly, that drug-induced mitochondrial dysfunction may be a common mechanism shared by some drugs that induce myotoxicity.</jats:p

Structural Characterization of Salts Using X-ray Fluorescence Technique: Experiments on Samples Collected from Kurdistan Region of Iraq

This study investigates the structure of 21 table salts that were collected from different local markets in the Kurdistan region of Iraq. The major trace elements and iodine concentrations in tablesalt are analyzed through the X-ray fluorescence (XRF) technique and the titration method, respectively. The study shows that using XRF spectral analysis, the collected table salt samples are rich in chlorine, sodium, and contain a lower percentage of bromine, strontium, tin, tellurium, and iodine. Moreover, these samples have a high percentage of sulfur and sirconium, where the molybdenum is &gt;0.2%. Other elements such as zinc and copper are essential and found in low concentrations &lt;0.0086% and 0.001%. Iodine is a trace element that is necessary nutrients for human life, and it is naturally present in some foods. Iodine deficiency is brought on by a lack of iodine consumption. Iodized salt is highly recommended as a source of iodine to prevent iodine deficiency disease. Iodine is added to table salt in two different ways, either through iodate or through iodine. The results show that only 25% of the salt samples have an adequate level of iodine, while the other samples have low or no iodine content. According to the World Health Organization, quality of salt depends on iodine concentration and other trace elements, which are necessary for human health