Audit Committee Effectiveness, Audit Quality and Earnings Management: An Empirical Study of the Listed Companies in Egypt

The role of audit committees and audit quality in ensuring the quality of corporate financial reporting has come under considerable scrutiny due to recent high-profile earnings management cases in the world. The purpose of this paper is to examine the association between the audit committee effectiveness, audit quality and earnings management practices of more active 50 Egyptian companies listed on the Egyptian Stock Exchange of the non-financial sector during the period 2007-2010. After controlling for size, leverage and cash flow from operation activities, the results of univariate and multivariate analyses indicated that audit committees independence; experience of audit committee members; audit committee meetings; and audit quality have significant negative association with discretionary accruals as a proxy for earnings management. On the other hand, no significant relationship is found between audit committees size and the level of discretionary accruals. This paper is important because it offers useful information that is of great value to policy makers, academics and other stakeholders. Keywords: Audit Committee Effectiveness, Audit Quality, Earning Management, Egyp

The Legal Protection for the Names of the Cities and Other Places "Changing the Names of the Places in Palestine as an Example"

Despite its importance for the archeology and history especially in the prehistory studies, the issue of the legal protection for cities names and other places was not previously treated in the general international law. This issue could be deal under the concept of the cultural properties protection, thus it demands a legal protection in the wars time and peacetime also. In addition, it demands adapting clear legislations to be added to the international conventions imposing protecting the names of cities, towns, and other places and territories from changing and/ or omission

Study of Dissimilar Welding AA6061 Aluminium Alloy and AZ31B Magnesium Alloy with ER5356 Filler Using Friction Stir Welding

This paper is to study of dissimilar welding AA6061 aluminium alloy and AZ31B magnesium alloy with ER5356 filler using friction stir welding. 2 mm thick plates of aluminium and magnesium were used. Friction stir welding operations were performed at different rotation and travel speeds and used the fixed tilt angle which is 3°. The rotation speeds varied from 800 to 1100 rpm, and the travel speed varied from 80 to 100 mm/min. In the range rotation speed of 800 to 1000 rpm and welding speed of 80 to 100 mm/min there are no defect at the weld. Tensile test show the higher tensile strength is 198 MPa and the welding efficiency is about 76%

A rare urachal abscess in a young bull with conservative management

Background: The urachus is an embryonic remnant occurring as a result of the involution of the allantoic duct and the ventral cloaca. This canal becomes progressively obliterated after birth. It uncommonly persists to different degrees after birth. Case Description: A young bull was presented with distended abdomen and clinical signs of chocking, with low-grade fever, loss of appetite, frothy mouth arched back. On the first inspection, the animal was suspected to have simple indigestion. The treatment was attempted in this stage by introducing a stomach tube but only little relief was achieved. Therefore, 5 days later, an exploratory laparotomy was done and a big balloon-like cyst structure extended ventro-latrally in the abdominal cavity was noticed. That structure was located on the floor of the abdominal cavity extending from the pelvic rim caudally to the umbilical region cranially. The structure was then incised and evacuated and a rubber tube was fixed for constant drainage for up to one month later. The bull was followed-up and made a good recovery after a month post-surgery. Conclusion: We found that urachal abscess could be treated simply via surgical evacuation of the abscess and proper drainage for some time with a very promising outcome. Additionally, this affection can be diagnosed based on history, clinical signs, and exploratory surgery, when relatively modern diagnostic techniques are not available

Air Quality Study at Different Elevation Levels Using Drone Payload Air Quality Measurement Device (D-PAQ)

Construction sites can be found in both urban and rural areas, often in close proximity to residences. They can thus cause home pollution due to the distance and the materials used. This study aims to visualize PM2.5, PM10, temperature and humidity by producing air quality mapping and correlating parameters at the stadium and construction site. An Arduino-based air quality measurement payload device was developed to measure the air quality by different levels. The drone was used to collect air quality data by mounting the device to the drone. Measurements were taken at three different elevations for each study area, and the application software generates the air quality map based on the location coordinates. The correlation evaluation of the concentration of PM2.5 and PM10 with temperature and humidity was then determined. The results showed that the concentrations of PM2.5 and PM10 at the construction site are much higher compared to the stadium due to the construction activities nearby. Keywords: air quality, unmanned aerial vehicle, mappin

Dynamic-Based Simulation for Humanoid Robot Walking Using Walking Support System

Non