An independent audit oversight system in a non-developed market: the case of Egypt

YesThis study aims to provide a better understanding of oversight the audit profession in Egypt, including its motivations, objectives and its working approach. Further, it reaches a better understanding of the Egyptian Big 4 partners’ perceptions of the new Audit Oversight Board (AOB). Previous studies have frequently examined the audit oversight system in developed countries (US and UK in particular), but little is known on how the system works on developing countries. We believe that facing different problems and challenges demands that audit regulators in developing countries follow different approaches in order to improve the quality of their audit markets. Lack of skilled auditors, lack of transparency and public accountability, and a high level of corruption are the main problems facing the audit profession in Egypt (Awadallah, 2006, Wahdan et. al., 2005: a). Our findings suggest that establishing an audit oversight board in Egypt has been motivated by the need to attract foreign investments and follow the global trend of auditing in developed countries. A number of legal changes are needed in order to improve the AOB’s efficiency

Wound healing properties of Eucheuma cottonii extracts in Sprague-Dawley rats.

Wounds are unavoidable events of life and arise due to agents that induce stress or injury. Wound has been a menace the world over and healing is a survival mechanism and represents an adaptation to the maintenance of normal anatomical structure and function. The objective of this study was to evaluate the potential wound healing properties of ethanolic and aqueous extracts of Eucheuma cottonii. A two centimeter diameter of skin excision wound was made on normal rats. Treatment with honey (100 mg/kg body weight) was used as positive control and untreated rats as the negative control groups. Inflammation and proliferation phases of wound healing including wound contraction, re-epithelization and granulation tissue development were monitored. This study showed that both seaweed extracts increased the rate of wound contraction compared with the positive and negative control. Ethanolic extract of E. cottonii was more effective than the aqueous extract by 20% (P<0.05). Histopathological findings showed the ethanolic extracts enhanced epithelization and tissue granulation significantly compared with both control groups. E. cottonii possesses several antioxidant compounds, which may be responsible for the accelerated wound healing. The present study demonstrated that these seaweed extracts accelerated healing better if not comparable with honey

On realistic target coverage by autonomous drones

Low-cost mini-drones with advanced sensing and maneuverability enable a new class of intelligent sensing systems. To achieve the full potential of such drones, it is necessary to develop new enhanced formulations of both common and emerging sensing scenarios. Namely, several fundamental challenges in visual sensing are yet to be solved including (1) fitting sizable targets in camera frames; (2) positioning cameras at effective viewpoints matching target poses; and (3) accounting for occlusion by elements in the environment, including other targets. In this article, we introduce Argus, an autonomous system that utilizes drones to collect target information incrementally through a two-tier architecture. To tackle the stated challenges, Argus employs a novel geometric model that captures both target shapes and coverage constraints. Recognizing drones as the scarcest resource, Argus aims to minimize the number of drones required to cover a set of targets. We prove this problem is NP-hard, and even hard to approximate, before deriving a best-possible approximation algorithm along with a competitive sampling heuristic which runs up to 100× faster according to large-scale simulations. To test Argus in action, we demonstrate and analyze its performance on a prototype implementation. Finally, we present a number of extensions to accommodate more application requirements and highlight some open problems

Rational synthesis of ternary PtIrNi nanocrystals with enhanced poisoning tolerance for electrochemical ethanol oxidation

The development of highly efficient and durable anode materials for ethanol electro-oxidation remains a challenge. Herein, we report the synthesis of Pt1−x−yIrxNiy nanocrystals via one-step procedure by ultrasonic-assisted co-reduction of the metal precursors using ascorbic acid as a mild reducing agent and pluronic F127 as a structure directing agent. The catalytic performance of this ternary catalyst towards electrochemical oxidation of ethanol was examined and compared to its mono and binary Pt counterparts (Pt, Pt1−xIrx, and Pt1−yNiy) that are synthesized by the same method. TEM analysis showed a porous nanodendritic structure for the synthesized ternary electrocatalyst with an average size of 20 ± 1 nm. The electrochemical measurements revealed an electrochemically active surface area, ECSA, of 73 m2 g−1. The as-synthesized ternary electrocatalyst showed an improved catalytic activity towards ethanol oxidation in 1 M KOH with a measured mass activity of 3.8 A mg−1 which is 1.7, 2.0, and 3.2 times higher than that of Pt1−xIrx, Pt1−yNiy, and Pt, respectively. Additionally, the Pt1−x−yIrxNiy nanocrystals expressed high poisoning tolerance (jf/jb = 4.5) and high durability compared to its mono and binary counterparts.Scopu

How to regain public trust in audit firms? The case of the Financial Reporting Council

YesThis study aims to provide a better understanding of the role of the Financial Reporting Council (FRC) in restoring public trust in audit profession in the UK. It analyses the views of partners in the Big 4 audit firms on this role. This study identifies three main strategies to promote trust and enhance the choice of auditors in the UK audit market. These strategies are improving audit quality, increasing the transparency of the big audit firms and reducing the barriers to competition in the audit market. The findings suggest that partners of the Big 4 believe that the FRC's projects effectively participate in improving audit quality as well as providing wider information about the audit firms to the public. However, different actions need to be taken to enhance the choice in the market

Offering flexible working opportunities to people with mental disabilities: The missing link between sustainable development goals and financial implications

YesA global response to Covid‐19 pandemic has triggered issues related to stress and social restrictions; thus, mental health is seen as a particular area of concern for social well‐being for both policymakers and corporate regulators/companies. Given that mental health intersects with most, if not all, of the 17 sustainable development goals (SDGs), this research brought to light issues surrounding employment of people with mental disabilities (PWMDs) and the financial merits of employing them. An online survey was administered to PWMDs to elicit what possible flexible opportunities could enable them to gain or stay at work. Interviews were also conducted with human resource managers and financial managers. Our results show that there are currently no flexible working opportunities available for PWMDs, which could enable them work effectively to improve both self and general economic growth

INFLUENCE OF SILICA BASED WASTE MATERIALS ON THE MECHANICAL AND PHYSICAL PROPERTIES OF MORTAR

This is an investigation on the influence of silica based waste materials namely silica fume (SF) and recycled vase (RV) on the physical and mechanical properties of mortar. Results showed that 15%SF modified mortar achieved the highest strength and lowest water absorption capability compared to Control mortar and other mixtures. The result was confirmed by water absorption capability test for the same mixtures where 15% SF modified mortar was found to absorb the least. Furthermore, combination of 15% SF and 10% RV achieved the lowest water absorption compared to other combinations samples but higher than Control and 15% SF modified mortar. The results of this study indicated that SF is highly pozzolanic material that can be an excellent cement replacement material to produce high- performance concrete. Study on pozzolanc behavior of SF samples subjected to longer hydration time is needed. Further microstructural investigation is needed to confirm the hypothesis on retardation of hydration due to unreactive RV

INFLUENCE OF SILICA BASED WASTE MATERIALS ON THE MECHANICAL AND PHYSICAL PROPERTIES OF MORTAR

This is an investigation on the influence of silica based waste materials namely silica fume (SF) and recycled vase (RV) on the physical and mechanical properties of mortar. Results showed that 15%SF modified mortar achieved the highest strength and lowest water absorption capability compared to Control mortar and other mixtures. The result was confirmed by water absorption capability test for the same mixtures where 15% SF modified mortar was found to absorb the least. Furthermore, combination of 15% SF and 10% RV achieved the lowest water absorption compared to other combinations samples but higher than Control and 15% SF modified mortar. The results of this study indicated that SF is highly pozzolanic material that can be an excellent cement replacement material to produce high- performance concrete. Study on pozzolanc behavior of SF samples subjected to longer hydration time is needed. Further microstructural investigation is needed to confirm the hypothesis on retardation of hydration due to unreactive RV

Assessment Of The Global Fallout Of Plutonium Isotopes In The Topsoil Of Qatar: Establishing A Baseline Concentrations Of 238pu, 239pu, And 240pu

A radio-analytical technique for determination of plutonium (Pu) isotopes in soil samples is tested against NIST and IAEA standard reference materials to determine its accuracy and precision for reliable results. The technique is then used in the investigation of 132 topsoil samples, collected from the natural environment of Qatar, to assess the effect of global fallout accumulation of these radionuclides in the region. Plutonium was sequentially leached form 1000 g of each soil sample using nitric and hydrochloric acids. The residual fine particles were separated by filtration and centrifuge. The solution was reduced to 1 ml by evaporation in dry oven and measured directly by CRC-ICP-MS/MS without prior chemical separation of Pu. The concentrations of 238Pu in the collected soil samples vary from < 0.026 - 0.058 fg/g (< 0.0160 - 0.0266 Bq/kg) with a mean value of 0.034 fg/g (0.0195 Bq/kg) and a median value of 0.032 fg/g (0.0195 Bq/kg). The concentrations of 239Pu fall in the range 5.67 - 166.09 fg/g (0.014 - 0.381 Bq/kg) with a mean value of 67.33 fg/g (0.154 Bq/kg) and a median value of 63.21 fg/g (0.145 Bq/kg). The concentrations of 240Pu fall in the range 1.48 - 28.21 fg/g (0.013 - 0.240 Bq/kg) with a mean value of 11.46 fg/g (0.098 Bq/kg) and a median value of 10.835 fg/g (0.093 Bq/kg). The isotopic and activity concentrations ratios of 238Pu/239Pu, 240Pu/239Pu, and 238Pu/239+240Pu can be used to identify the source. The main isotope ratios of 238Pu/239Pu in Qatari soils is (3.33 ± 1.02) x 10-4. A reported global and Chernobyl fallouts isotope ratio of 238Pu/239Pu are 1.77 x 10-4 and 4.3 x 10-3, respectively. The main isotope ratio of 240Pu/239Pu in Qatari soils is 0.1749 ± 0.0211. A reported global and Chernobyl fallouts isotope ratios of 240Pu/239Pu are 0.18-0.19 and 0.34-0.57, respectively. The average isotopic and activity ratios of 238Pu/239,240Pu in Qatari soils are (2.856 ± 0.881) x 10-4 and 0.0505 ± 0.0032, respectively. The activity ratio 238Pu/239+240Pu in releases from nuclear fuel reprocessing plants, nuclear tests, weapons grade, and Chernobyl fallout are about 0.25, 0.026, 0.014 and 0.47, respectively. Accordingly, it is difficult to identify the source, but it may be due to the contribution of more than one source. The most probable sources are both Chernobyl fallout of Pu isotopes and several decades of fallout Pu accumulation due to nuclear weapons testing. Novel Aspect New data base was established for the concentration and isotope ratios of Pu isotopes (238Pu, 239Pu, and 240Pu) in Qatar topsoil.qscienc

Morphological and ultrasonographic characterization of the three zones of supratesticular region of testicular artery in Assaf rams

[EN] To fully understand the histological, morphometrical and heamodynamic variations of different supratesticular artery regions, 20 mature and healthy Assaf rams were examined through ultrasound and morphological studies. The testicular artery images of the spermatic cord as shown by B-mode analysis indicated a tortuous pattern along its course toward the testis, although it tends to be less tortuous close to the inguinal ring. Doppler velocimetric values showed a progressive decline in flow velocity, in addition to pulsatility and vessel resistivity when entering the testis, where there were significant differences in the Doppler indices and velocities among the different regions. The peak systolic velocity, pulsatility index and resistive index were higher in the proximal supratesticular artery region, followed by middle and distal ones, while the end diastolic velocity was higher in the distal supratesticular region. The total arterial blood flow and total arterial blood flow rate reported a progressive and significant increase along the testicular cord until entering the testis. Histological examination revealed presence of vasa vasorum in the tunica adventitia, with their diameter is higher in the proximal supratesticular zone than middle and distal ones. Morphometrically, the thickness of the supratesticular artery wall showed a significant decline downward toward the testis; meanwhile, the outer arterial diameter and inner luminal diameter displayed a significant increase distally. The expression of alpha smooth muscle actin and vimentin was higher in the tunica media of the proximal supratesticular artery zone than in middle and distal ones.SIThe authors acknowledge the staff members and technicians of Comparative Anatomy and Pathology Department, and Animal Medicine and Surgery Department, Faculty of Veterinary Medicine, León University, Spain, and specially Professor P de Paz for their great help in the practical and laboratory parts of this study. Many thanks are extended to staff member of Anatomy and Embryology Department, Faculty of Veterinary Medicine, Sohag University, for their help with histological and morphometrical analyses. We are thankful and grateful for European Union for the financial support of this study through the project (ERASMUS+ KA107 2019/2020). This work was financially supported by the Junta de Castilla y León (LE253P18) and MINECO (AGL2017-83098-R) project and the University of León, and also by Sohag University, Egypt.This article was funded by Ministerio de Economía, Industria y Competitividad, Gobierno de España (AGL2017-83098-R) and Junta de Castilla y León (LE253P18)