Impact of the contemporary manufacturing environment on cost accounting information systems "an Egyptian case study"

This thesis examines the relevance of current cost accounting systems to the manufacturing environment. Egyptian manufacturing companies in the ex-public industrial sector have suffered from relatively various obstacles, with problems in production planning and control in particular. These impediments were responsible for negative effects on costs and caused low profitability for these companies in most years. Cost accounting systems were basically established for the purpose of preparing financial statements not for operational control.The literature was reviewed to explore changes in the manufacturing environment with emphasis on the developments in production planning and control systems and also to investigate the developments in cost accounting systems.To examine this research phenomenon empirically, a case study was conducted in an Egyptian EI-Nasr automotive manufacturing company. Data was collected from published and unpublished reports and by semi-structured interviews within the case company.The thesis is divided into two main parts: Part I to cover the literature review in this area. Part II for the case study analysis. The study covered three major areas of analysis. First is an overview of all factors which shape the old and new manufacturing environments and the developments in the systems of production planning and control. Second is a detailed investigation of the traditional and new cost accounting systems. Third is the main findings and conclusion including exposing the relationship between the different planning and control systems and the various cost accounting systems. It also includes a wide range of suggestions for improving the cost accounting systems of the studied case company.The major findings of this study were that manufacturing environment played a significant role in designing cost accounting systems. It concluded that planning capabilities of the company and suppliers play a significant role in the process of cost reduction and improve the competitive position

=أثر تقنية المعلومات، والاتصالات على مباني المكتبات، ومعايير تصميمها The Impact of ICT on Libraries Buildings and Standards of Design

The main objectives of this study are to identify the Impact of information and communication technology (ICT) on Libraries buildings & design standards, in terms of its impact on the place, and space, from which main library functions Are managed. The researcher used for the purposes of this study, the historical documentary research methodology, and benefited from his personal experiences and observations in the field as essential tools in data collecting. The findings of the study are: 1-Technology has major Impact on Libraries Buildings & design Standards in terms of their considerable influence on the places from which library functions are managed. 2- The study confirmed the need to design new libraries buildings in ways which reflect flexibility, openness, and ability to Assimilate all libraries functions.3- The study confirmed the need to design libraries buildings which Assimilate new technologies in present, and future, and not to be designed traditionally and then add technology to them. The study reached the following recommendations: 1 –The design of new libraries buildings must reflect openness, ability to perform multiple functions, flexibility, and beauty that makes it a satisfactory environment, and attractive one for workers, and users. 2- Libraries buildings of the future must be designed in a way that makes it an effective partner in the teaching process in academic institutions.3 - Conducting further studies in the field to unveil the direct impact of (ICT) on libraries buildings and their design standards

=أثر تقنية المعلومات، والاتصالات على مباني المكتبات، ومعايير تصميمها The Impact of ICT on Libraries Buildings and Standards of Design

The main objectives of this study are to identify the Impact of information and communication technology (ICT) on Libraries buildings & design standards, in terms of its impact on the place, and space, from which main library functions Are managed. The researcher used for the purposes of this study, the historical documentary research methodology, and benefited from his personal experiences and observations in the field as essential tools in data collecting. The findings of the study are: 1-Technology has major Impact on Libraries Buildings & design Standards in terms of their considerable influence on the places from which library functions are managed. 2- The study confirmed the need to design new libraries buildings in ways which reflect flexibility, openness, and ability to Assimilate all libraries functions.3- The study confirmed the need to design libraries buildings which Assimilate new technologies in present, and future, and not to be designed traditionally and then add technology to them. The study reached the following recommendations: 1 –The design of new libraries buildings must reflect openness, ability to perform multiple functions, flexibility, and beauty that makes it a satisfactory environment, and attractive one for workers, and users. 2- Libraries buildings of the future must be designed in a way that makes it an effective partner in the teaching process in academic institutions.3 - Conducting further studies in the field to unveil the direct impact of (ICT) on libraries buildings and their design standards

A Systematic Review on Cardiovascular Stent and Stenting Failure: Coherent Taxonomy, Performance Measures, Motivations, Open Challenges and Recommendations

Cardiovascular stenting is a mature topic but it is still being developed in the research community because of its importance. To provide worthy information about cardiovascular stenting environments and to give support to the researchers, attention must be given to understand the obtainable choices and gaps in this research field. This work aims to examine and examine the literature of each work related to the placement of cardiovascular stents, the failure of the stents and the models of stent designs to provide a good understanding through the investigation of articles published in various contextual aspects, such as motivations, open-challenges and recommendations to improve the field of stent placement. A systematic review is carried-out to map and examine the articles related to cardiovascular stents, the failure of the stents and the models of stent designs through a coherent-taxonomy used in three well-known scientific databases: ScienceDirect, IEEE Explore, and Web of Science. These databases involve literature that highlight arterial stenting. Based-on our inclusion and exception, a total of 90 articles composed the final set that offer various classes and sub-classes. The first class includes the development studies with (42/90) of experimental, computational and combined experimental and computational studies related to stent models performance and stent failure, the second class discussed studies that have been performed on stent design with (32/90), the third class is focused on the framework studies with (10/90), and the fourth class includes problems of stenting long-term with (6/90). The performance of stent designs, which is a research area that requires periodic controls, tools and procedures that could provide a stent design with good mechanical performance, reduce restenosis in the stent and increase fatigue resistance and durability. There have been numerous studies on stent performance that could promise good results in this field. The fields of research in stent designs vary, but all fields are fundamental equally. The expectation of this work could help to emphasize present research chances and, therefore, expand and make further research fields

A review on femoropopliteal arterial deformation during daily lives and nickel-titanium stent properties

The increasing number of studies on the behaviour of stent placement in recent decades provides a clear understanding of peripheral artery disease (PAD). The severe mechanical loads (axial ten�sion and compression, bending, radial compression and torsion) deformation of the femoropopli�teal artery (FPA) is responsible for the highest failure rate of permanent nickel-titanium (Nitinol) stents. Therefore, the purpose of this article is to review research papers that examined the deformation of the natural load environment of FPA, the properties of Nitinol and mechanical considerations. In conclusion, a better understanding of mechanical behaviour for FPA Nitinol stents contributes to increased mechanical performance and fatigue-life

tRNA shape is an identity element for an archaeal pyrrolysyl-tRNA synthetase from the human gut

\ua9 The Author(s) 2023. Published by Oxford University Press on behalf of Nucleic Acids Research.Protein translation is orchestrated through tRNA aminoacylation and ribosomal elongation. Among the highly conserved structure of tRNAs, they have distinguishing features which promote interaction with their cognate aminoacyl tRNA synthetase (aaRS). These key features are referred to as identity elements. In our study, we investigated the tRNA:aaRS pair that installs the 22nd amino acid, pyrrolysine (tRNAPyl:PylRS). Pyrrolysyl-tRNA synthetases (PylRSs) are naturally encoded in some archaeal and bacterial genomes to acylate tRNAPyl with pyrrolysine. Their large amino acid binding pocket and poor recognition of the tRNA anticodon have been instrumental in incorporating >200 noncanonical amino acids. PylRS enzymes can be divided into three classes based on their genomic structure. Two classes contain both an N-terminal and C-terminal domain, however the third class (ΔpylSn) lacks the N-terminal domain. In this study we explored the tRNA identity elements for a ΔpylSn tRNAPyl from Candidatus Methanomethylophilus alvus which drives the orthogonality seen with its cognate PylRS (MaPylRS). From aminoacylation and translation assays we identified five key elements in ΔpylSn tRNAPyl necessary for MaPylRS activity. The absence of a base (position 8) and a G-U wobble pair (G28:U42) were found to affect the high-resolution structure of the tRNA, while molecular dynamic simulations led us to acknowledge the rigidity imparted from the G-C base pairs (G3:C70 and G5:C68).Enzymes known as PylRS offer the remarkable ability to expand the natural genetic code of a living cell with unnatural amino acids. Currently, over 200 unnatural amino acids can be genetically encoded with the help of PylRS and its partner tRNAPyl, enabling us to endow proteins with novel properties, or regulate protein activity using light or inducible cross-linking. One intriguing feature of PylRS enzymes is their ability to avoid cross-reactivity when two PylRS homologs from different organisms-such as those from the archaea Methanosarcina mazei and Methanomethylophilus alvus-are co-expressed in a single cell. This makes it possible to simultaneously encode two unnatural amino acids in a single protein. This study illuminates the elusive mechanism of PylRS specificity by using cryo-electron microscopy, biochemistry and molecular simulations. The interaction of PylRS from M. alvus with its tRNAPyl is best described as two pieces of a jigsaw puzzle; in which PylRS recognizes the unique shape of its cognate tRNA instead of specific nucleotides in the tRNA sequence like other tRNA-binding enzymes. This finding may streamline the rational design of tools for simultaneous genetic incorporation of multiple unnatural amino acids, thereby facilitating the development of valuable proteins for research, medicine, and biotechnology

Unlocking the potential of BIM for transformation in the Kenyan construction industry

The adoption of Building Information Modeling (BIM) has emerged as a transformative approach in the global construction industry, enhancing project management, collaboration, and overall efficiency. This review focuses on investigating the potential impact of adopting BIM on the Kenyan construction industry. The Kenyan construction sector faces challenges such as project delays, cost overruns, inadequate communication, and limited collaboration among stakeholders. The review examines how BIM can address these issues by facilitating enhanced visualization, data sharing, and coordination throughout the project life cycle. Through an analysis of existing literature and case studies, this review evaluates the key benefits of BIM adoption, including improved design accuracy, clash detection, and reduced rework. Additionally, it explores the potential hurdles in integrating BIM into the Kenyan context, such as technological barriers, skill gaps, and resistance to change. The review also highlights the role of government policies, industry regulations, and educational initiatives in promoting BIM adoption. Lessons learned from BIM implementation in other countries provide valuable insights into the strategies that can be tailored to the Kenyan construction landscape. In conclusion, this review underscores the potential of BIM to revolutionize the Kenyan construction industry by fostering collaboration, streamlining processes, and ultimately delivering projects more efficiently. By addressing the specific challenges faced by the Kenyan context and leveraging the advantages of BIM, the industry can overcome obstacles and work towards sustainable growth and development

Microvascular complications at time of diagnosis of type 2 diabetes are similar among diabetic patients detected by targeted screening and patients newly diagnosed in general practice - The Hoorn Screening Study

OBJECTIVE - To investigate whether screening-detected diabetic patients differ from diabetic patients newly diagnosed in general practice with regard to the presence of microvascular complications. RESEARCH AND DESIGN METHODS - Diabetic patients, identified by a population-based targeted screening procedure consisting of a screening questionnaire and a fasting capillary whole-blood glucose measurement followed by diagnostic testing, were compared with patients newly diagnosed with diabetes in general practice. Retinopathy was assessed with fundus photography, impaired foot sensitivity was assessed with Semmes-Weinstein monofilaments, and the presence of microalbuminuria was measured by means of the albumin-to creatinine ratio (ACR). RESULTS - A total of 195 screening-detected type 2 diabetic patients and 60 patients newly diagnosed in general practice participated in the medical examination. The prevalence of retinopathy was higher in screening-detected type 2 diabetic patients than in patients newly diagnosed in general practice, but not significantly higher. The prevalence of retinopathy was 7.6% (95% CI 4.6-12.4) in screening-detected type 2 diabetic patients and 1.9% (0.3-9.8) in patients newly diagnosed in general practice. The prevalence of impaired foot sensitivity was similar in both groups, 48.1% (40.9-55.3) and 48.3% (36.2-60.7), respectively. The ACR was 0.61 (interquariile range 0.41-1.50) in screening-detected type 2 diabetic patients and 0.99 (0.53-2.49) in patients newly diagnosed in general practice. The difference in prevalence of microalbuminuria was not statistically significant. The prevalence of microalbuminuria was 17.2% (95% CI 12.5-23.2) and 26.7% (17.1-39.0) in screening-detected type 2 diabetic patients and patients newly diagnosed in general practice, respectively. CONCLUSIONS - Targeted screening for type 2 diabetes (with a screening questionnaire as a first step) resulted in the identification of previously undiagnosed diabetic patients with a considerable prevalence of microvascular complications