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

Biology of breast cancer in young women

Breast cancer arising at a young age is relatively uncommon, particularly in the developed world. Several studies have demonstrated that younger patients often experience a more aggressive disease course and have poorer outcome compared to older women. Expression of key biomarkers, including endocrine receptors, HER2 and proliferation markers, appears to be different in younger patients and young women are more likely to harbor a genetic predisposition. Despite these differences, little research to date has focused on the biology of these tumors to refine prognosis, and potentially direct treatment strategies, which remain similar to those offered to older patients. Accumulating evidence suggests the differences in breast stroma in younger patients and changes that occur with pregnancy and breastfeeding likely contribute to the different biology of these tumors. Reproductive behaviors appear to impact the biology of tumors developing later in life. In addition, tumors arising during or shortly following pregnancy appear to exhibit unique biological features. In this review, we discuss our emerging understanding of the biology of breast cancer arising at a young age at both the pathologic and the genomic level. We elucidate the potential role of genomic signatures, the impact of pregnancy and breastfeeding on breast cancer biology, and how even current knowledge might advance the clinical management of young breast cancer patients

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

Designing Entrepreneurship Education and Training Program: In Search of a Model

Recently entrepreneurship education has received enormous attention from the researchers, academicians and policy makers. However, still there is lack of agreement about the definition, objectives, contents, approaches of delivery, and the characteristics of the facilitators of entrepreneurship education programs. This paper attempts to synthesize the existing literature on the entrepreneurship education and outline a model for entrepreneurship education program. The proposed model provides a recipe with the most crucial ingredients of an entrepreneurship development program in terms of trait, skill and knowledge content (what is to be taught?) as well as approaches of teaching (how it is to be taught?) and the essential features of the facilitators (Who should teach?). Keywords: Entrepreneurship, education, training, trait, skill, knowledge

Effect of heat, pH and coating process with stearic acid using a fluidized bed granulator on viability of probiotic Lactobacillus reuteri C 10

This study was conducted to investigate the use of a fluidized bed granulator to coat a probiotic Lactobacillus reuteri C 10 with stearic acid with a view to enhance its survival rate during storage. L reuteri C 10 cells of two treatments, namely, freeze-dried cells incorporated with trehalose and sucrose as cryoprotectants prior to freeze-drying, and freeze-dried cells without any incorporation of cryoprotectants were evaluated. Since the pH of stearic acid is 5.5 and the melting point is 57.23°C, and the inlet temperature of the fluidized bed granulator could be as high as 70°C, a preliminary study was initiated to determine the tolerance of L. reuteri C 10 cells to heat exposure from 58 to 70°C and acidic conditions of pH 4 to 6 for 60 min, during which the cell viabilities were determined every 15 min. In the coating process, 2:3 ratio of freeze-dried L. reuteri C 10 cells and stearic acid, fluidization air of 20 to 50 rpm, coating rate of 40 to 80 g/min and inlet and outlet temperatures of between 50 to 70°C were assessed for optimization of the fluidized bed granulator. Results of the  preliminary study showed that freeze-dried L. reuteri C 10 cells incorporated with cryoprotectants exhibited significantly (P < 0.05) less cell loss than cells without cryoprotectants when exposed to 62°C for 15 to 60 min, 64 °C for 15 to 30 min, 66°C for 30 min and 68°C for 15 to 30 min. Freeze-dried L. reuteri C 10 cells with cryoprotectants were also able to survive for 15 min at 70°C, but not freeze-dried L. reuteri C 10 cells without cryoprotectants. Freeze-dried L. reuteri C 10 cells with or without cryoprotectants could tolerate acidic conditions and there was growth and increase in cell viability at pH 4, 5 and 6. However, cells with cryoprotectants had significantly (P < 0.05) more growth when exposed to pH 5 for 30 to 60 min, and pH 6 for 15 to 60 min than cells without cryoprotectants. The application of a fluidized bed granulator to coat L. reuteri C 10 cells with or without cryoprotectants with melted stearic was not successful in this study because the fluidized bed granulator could not maintain the temperature of stearic acid above its melting point which led to clogging of the tube and spray nozzle of the fluidized bed granulator or resulted in the formation of a big lump of stearic acid and L. reuteri C 10 cells instead of uniform coated cell granules. Installation of a temperature jacket on the fluidized bed granulator may be necessary to control the temperature of stearic acid in the tube and spray nozzle above melting point.Key words: Coating, fluidized bed granulator, Lactobacillus reuteri C10, stearic acid

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