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

Empower E-wallets Payment System by using Secured Hybrid Approach of Online and Offline Services

Payment mechanisms are migrated to mobile devices as e-commerce grows, creating e-wallets. The current e-wallet payment solutions are based on online-connected smartphones. The transaction is completed using a mobile application, which requires a GPRS and Wi-Fi connection. People around the world are becoming more interested in e-wallets. Nevertheless, in Iraq, it grows slower than in other parts of the world after survey is done to ascertain the primary elements influencing Iraqis’ adoption of electronic wallets. This paper proposes a design of e-wallet Mobile app offering online to offline (O2O) payments that aim to replace traditional e-wallet, credit cards, debit cards, and cash using offline connectivity, near-field communication (NFC), and SMS-based payment mechanisms that are independent of internet connection

Route Discovery Development for Multiple Destination Using Artificial Ant Colony

Smart cities need a smart applications for the citizen, not just digital devices. Smart applications will provide a decision-making to users by using artificial intelligence. Many real-world services for online shopping and delivery systems were used and attracted customers, especially after the Covid-19 pandemics when people prefer to keep social distance and minimize social places visiting. These services need to discover the shortest path for the delivery driver to visit multiple destinations and serve the customers. The aim of this research is to develop the route discovery for multiple-destination by using ACO Algorithm for Multiple destination route planning. ACO Algorithm for Multiple destination route planning develops the Google MAP application to optimize the route when it is used for multiple destinations and when the route is updated with a new destination. The results show improvement in the multiple destination route discovery when the shortest path and the sequence order of cities are found. In conclusion, the ACO Algorithm for Multiple destination route planning simulation results could be used with the Google Map application and provide an artificial decision for the citizen of Erbil city.  Finally, we discuss our vision for future development

Osteosarcoma of the femur in early adult: a case report

Osteosarcomas are primary malignant tumors of bone that are characterized by the production of osteoid or immature bone by the malignant cells. Osteosarcomas are uncommon tumors. Most articles reveal difficulty in diagnosing osteosarcoma in early stage due to its resemblance to benign lesion. That’s why we prefer to do case report for documentation. Diagnosis of the tumor is important especially in early stages for improving prognosis. This case report is of a 21 years old female who presented at Primary Health Care Centre with swelling above right knee post trauma a month ago. Previously she was diagnosed as Non ossifying fibroma (which is a benign lesion and uncommon to change to malignant lesion) at the same site in 2017.

On the computation of zone and double zone diagrams

Classical objects in computational geometry are defined by explicit relations. Several years ago the pioneering works of T. Asano, J. Matousek and T. Tokuyama introduced "implicit computational geometry", in which the geometric objects are defined by implicit relations involving sets. An important member in this family is called "a zone diagram". The implicit nature of zone diagrams implies, as already observed in the original works, that their computation is a challenging task. In a continuous setting this task has been addressed (briefly) only by these authors in the Euclidean plane with point sites. We discuss the possibility to compute zone diagrams in a wide class of spaces and also shed new light on their computation in the original setting. The class of spaces, which is introduced here, includes, in particular, Euclidean spheres and finite dimensional strictly convex normed spaces. Sites of a general form are allowed and it is shown that a generalization of the iterative method suggested by Asano, Matousek and Tokuyama converges to a double zone diagram, another implicit geometric object whose existence is known in general. Occasionally a zone diagram can be obtained from this procedure. The actual (approximate) computation of the iterations is based on a simple algorithm which enables the approximate computation of Voronoi diagrams in a general setting. Our analysis also yields a few byproducts of independent interest, such as certain topological properties of Voronoi cells (e.g., that in the considered setting their boundaries cannot be "fat").Comment: Very slight improvements (mainly correction of a few typos); add DOI; Ref [51] points to a freely available computer application which implements the algorithms; to appear in Discrete & Computational Geometry (available online