Accounting Measurement And Disclosure: Choices And Implications From Egypt And The UAE

This study attempts to identify the degree of similarity in accounting practices –especially measurements and disclosure- between Egypt and the United Arab Emirates. The investigation extends to reasons that might be behind similarities and dissimilarities. A special investigation covers implications of source of finance, company size and involvement in foreign operations in the two countries on their accounting policies. Test of the research arguments is based on data published in the annual reports of companies in the two countries. The degree of similarity in accounting practices is measured by I index developed by Van der Tas (1988). This index computes the extent of concentration around a particular accounting practice

The Use Of Technology To Improve The Delivery Of Advanced Accounting Course In The United Arab Emirates University

The College of Business and Economics (CBE) in the United Arab Emirates University (UAEU) got the accreditation of the Association to Advance Collegiate Schools of Business (AACSB) by the end of 2000. Since then, there have been several educational and academic changes in the CBE policy and operational strategies. One of the significant changes was the development of course delivery approach towards active learning based on the utilization of technology and web based education. During the period 2001 to 2005, the accounting department developed 60% of its courses to be delivered according to the new approach.  This paper reports how the course “Advanced Accounting” was traditionally delivered and the changes applied to get the benefits of technology in order to improve our students’ skills. The paper also reports the effect of that change on the education outcome measured in two sets of variables. The first measures the changes in students’ course evaluation and the second measures the changes in students’ performance before and after the course development. A conclusion is made on the effect of web based education and the use of technology on the accounting education

High tech ships; the status of safety after reduced manning and the possibilities of transferring this technology to developing countries

The international maritime conventions and regulations and the national legislation concerning safety at sea almost were proceeded by catastrophies before they came into existence. Therefore, the emergence of the reduced manning ships was countered by a lot of noise and obstacles created by the safety people all around. This thesis in Part A, is not to hinder or slow down the process, it is a rational study to the phenomenon, evaluation of the pros and cons, removing the obstacles to consildate safety on board. It is actually an initiative to harness, think over and an attempt to regulate and control the safety requirements, once, before a catastrophy will take place. The International Conference on Marine Engineering systems (ICMES) was held in Malmo in 1987 and was addressed by Mr. C.P. Srivastava, Secretary General of IMO. He requested the presence to work and convince the others to work on the issue of transferring the marine technology to the developing countries. Since that moment I decided to do something about it. Part B of this thesis is an attempt for studying and analysing all the factors surrounding the transfer of marine technology from the developed to the developing countries. A considerable stress is made on the application of the hihg-tech ships, discussed in Part A , in the developing countries and Sudan in particular

Information processing effects of accounting consistency: Evidence from Egypt

Using path analysis, this study investigates the direct and indirect effect of accounting consistency and accounting-based earnings quality proxy on market synchronicity of the Egyptian listed firms. We firstly examine how time-series accounting consistency achieves earnings quality. We find a significant association between time series accounting consistency and lower variation of accruals residuals. We also examine the direct impact of accruals quality on stock returns synchronicity. We find a significant association between lower variation of accruals residuals and higher stock returns synchronicity.  Finally we examine the direct and indirect impact of accounting consistency on market synchronicity. We find that the consistent use of accounting policies can achieve market synchronicity only after achieving earnings quality. Our findings indicate that earnings quality increases the effect of time series accounting consistency on achieving stock returns synchronicity.  &nbsp

Predicting Students Performance in Online Education through Deep Learning Model

This epidemic has prompted the development of Education 4.0, virtual learning, and the demand to adapt educational practices to meet the needs of younger demographics. A rising epidemic has necessitated the shutdown of campuses where education programs are now being carried out online in educational institutions all over the globe. The report includes a study on the effectiveness and perceptions of students toward digital learning during the pandemic. A Convolutional Neural Network (CNN) and Particle swarm optimization model, which forecasts the student’s learning rates, are used to tackle this issue. This study will categorize student performance into low, medium, and high grades to forecast student achievement. The Kaggle student’s performance assessment database is utilized to gather the student information logs, which are then pre-processed to eliminate noise and redundant data. The CNN derives features based on the student’s attention and arbitrary patterns sequencing by examining the pre-processed information. Then, utilizing the Minimum Redundancy Maximum Relevance (mRMR) approach, the retrieved characteristics are evaluated. The lowest one that treats each characteristic individually is chosen as the greatest feature by mRMR. CNN uses stochastic Gradient Descent (SGD) to calculate the characteristic weights, which are then modified for improved extracting features. Finally, the CNN-WOA method forecasts the final academic achievement forecast outcome. Studies revealed that the suggested approach outperforms existing ones in terms of accuracy, precision, recall, and F-score while requiring less computing time

Explore the E-Learning Management System Lower usage during COVID-19 Pandemic

During the COVID-19 pandemic, several universities are finding it difficult to provide and use online and e-learning systems. Blackboard, for example, is an e-learning system with various wonderful features that would be useful during the COVID-19 pandemic. However, knowing the acceptance variables as well as the primary problems that contemporary e-learning technologies confront is crucial for efficient utilization. The growing number of students attending different instructional organizations has resulted in a greater volume of material being needed in these organizations both from the academic and professional workforce and also because learning management systems and e-learning are indeed the university prospect, several more universities and colleges have accepted them. The purpose is to analyze the most popular E-learning system, the Blackboard system, and the authors suggest a learning management control system to accommodate major e-learning features. A Blackboard system is a plethora of academic perspectives, research, ideas, theories, and affective responses to the virtual learning environment. To use it, the technology acceptance model in times of crisis (TAMTC) has been developed as a way to evaluate student acceptability. The existing literature demonstrates that the field of information administration is constantly changing due to the effect of learning technologies like the blackboard system. Given their reduced utilization of the system, the data reveal a high level of student acceptability. The conclusions of this study provide important recommendations for policymakers, managers, developers, and academics, allowing them may further understand the key factors of successfully using an e-learning system during the COVID-19 epidemic

Explore the E-Learning Management System Lower usage during COVID-19 Pandemic

During the COVID-19 pandemic, several universities are finding it difficult to provide and use online and e-learning systems. Blackboard, for example, is an e-learning system with various wonderful features that would be useful during the COVID-19 pandemic. However, knowing the acceptance variables as well as the primary problems that contemporary e-learning technologies confront is crucial for efficient utilization. The growing number of students attending different instructional organizations has resulted in a greater volume of material being needed in these organizations both from the academic and professional workforce and also because learning management systems and e-learning are indeed the university prospect, several more universities and colleges have accepted them. The purpose is to analyze the most popular E-learning system, the Blackboard system, and the authors suggest a learning management control system to accommodate major e-learning features. A Blackboard system is a plethora of academic perspectives, research, ideas, theories, and affective responses to the virtual learning environment. To use it, the technology acceptance model in times of crisis (TAMTC) has been developed as a way to evaluate student acceptability. The existing literature demonstrates that the field of information administration is constantly changing due to the effect of learning technologies like the blackboard system. Given their reduced utilization of the system, the data reveal a high level of student acceptability. The conclusions of this study provide important recommendations for policymakers, managers, developers, and academics, allowing them may further understand the key factors of successfully using an e-learning system during the COVID-19 epidemic

YAG Laser in the Treatment of Nail Psoriasis: Clinical and Dermoscopic Assessment

Background: The Nd:YAG laser has emerged as a promising modality for the management of nail psoriasis owing to its ability for deep penetration of the skin surface, which has the advantage of destroying deep vessels. Objective: To assess the efficacy and safety of Nd:YAG laser in treating nail psoriasis. Methods: The present study was a randomized controlled study, conducted on 20 patients of both sexes (age older than 12 years) with mild to moderate psoriasis with nail involvement. We utilized facial telangiectasia parameters of Nd:YAG laser and beam diameter of 2.5 mm. Laser energy started with 110 J/cm2 in the first session and 130 J/cm2 in the rest of the sessions. Sessions were performed once monthly for up to 6 sessions. Results: We found no statistically significant difference in total Nail Psoriasis Severity Index (NAPSI) and nail bed scores before and after treatment among the treated group. However, there was statistically significant improvement in nail matrix score after treatment. On the other hand, the control group did not show any statistically significant changes for all scores throughout the study, except for the nail matrix score mean difference (0.35 ± 1.23 vs -1.00 ± 1.86 in the treated group). The degree of dermoscopic improvement was evident in the treated group (45% vs 25% in the control group). However, it was not statistically significant because of small sample size. The patients' satisfaction and the external investigator's assessment showed statistically significant negative correlation with total NAPSI mean difference in the treated group. Conclusion: The role of Nd:YAG laser in nail psoriasis is still controversial

Detrusor wall thickness compared to other non-invasive methods in diagnosing men with bladder outlet obstruction: A prospective controlled study

AbstractIntroductionThe current study aims to compare the diagnostic accuracy of detrusor wall thickness to other noninvasive, tools, using pressure flow studies as a reference, in the assessment of bladder outlet, obstruction among men presenting with lower urinary tract symptoms.Patients and MethodsMen aged 50 or older presenting with lower urinary tract symptoms were evaluated for bladder outlet, obstruction using detrusor wall thickness (measured by a transabdominal 7.5MHz ultrasound) and, other non-invasive tools (namely uroflowmetry, post-void residual, and prostate volume), and the results were compared to pressure flow study.ResultsDetrusor wall thickness ranged from 0.7mm to 7mm (mean±SD of 2.39±1.64mm), and 21 patients, were classified as obstructed (thickness≥2mm). Based on pressure flow study 23 patients had, bladder outlet obstruction. Detrusor wall thickness had the highest accuracy (88.0%), the highest, specificity (92.6%) and the highest positive predictive value (90.5%) among the non-invasive tests.ConclusionsDetrusor wall thickness measurement can be used to diagnose and quantify bladder outlet obstruction, non-invasively in men with lower urinary tract symptoms, with an accuracy approaching that of the standard pressure flow studies