The Impact of Creative Accounting on the Qualitative Characteristics of Accounting Information according to the Joint Project – Exploratory Study

يهدف الباحث إلى معرفة مفهوم المحاسبة الابداعية والممارسات التي تستخدمها الادارة عند القياس والافصاح عن المعلومات المحاسبية في القوائم المالية لتحقيق غايتها، والكشف عن مدى تأثير هذه الممارسات على الخصائص النوعية للمعلومات المحاسبية التي حددها المشروع المشترك للـ FASB & IASB  واي من هذه الخصائص  تتأثر اكثر من غيرها من خلال ايجاد العلاقات البينية التي تربط ممارسات المحاسبة الابداعية بالخصائص النوعية والتأثير المشترك بين متغيراتها وتفرعاتها. اعتمد الباحث في الاطار النظري وصياغة تساؤلات مشكلة البحث وفرضياته على المنهج الاستنباطي من خلال الاستعانة  بما هو متاح من مصادر عربية واجنبية من الكتب والدراسات السابقة التي لها علاقة بموضوع البحث. وفي الدراسة الاستطلاعية بهدف اختبار فرضيات البحث اجرى الباحث استبياناً لعينة من الاكاديميين والمهنيين لتحديد تأثير وجود هذه الممارسات على الخصائص النوعية للمعلومات المحاسبية واذا كانت هذه الخصائص وفق المشروع المشترك تساهم بشكل او آخر في الحد من ممارسات المحاسبة الابداعية.        واهم ما توصل اليه الباحث هو ان مفاهيم الخصائص النوعية للمعلومات المحاسبية التي وضعها المشروع المشترك بين ال (FASB, IASB) جاءت من خلال التوافق في الخصائص القديمة لكل من المجلسين نحو تحسين جودة المعلومات المحاسبية ولتكون اكثر ارتباطاً بجوهر المعلومات وقيمتها بالنسبة لمتخذ القرار (جوهرية او مساندة) وليس بطبيعتها (اساسية او ثانوية). ومع ذلك فمن وجهة نظر المستجيبين عينة البحث من الاكاديميين والمهنيين ان الجهود التي بذلها المشروع المشترك لتطوير مفاهيم الخصائص النوعية للمعلومات المحاسبية لم تحد من تأثير ممارسات المحاسبة الابداعية، فقد اظهرت نتائج التحليل الاحصائي وجود تاثير ذي دلالة احصائية معنوية للمتغير المستقل ممارسات المحاسبة الابداعية في كل من الخصائص الجوهرية الملائمة والتمثيل الصادق بوصفه متغيراً معتمداً.The research aims to know the concept of creative accounting and the practices used by the management in measuring and disclosing accounting information in the financial statements to achieve its objective. Also, aim to explore the extent to which these practices affect the qualitative characteristics of accounting information identified by the joint venture of FASB & IASB, by establishing the interrelationship between creative accounting practices with the qualitative characteristics and the combined effect of their variables and their branches. The researcher adopted in the theoretical framework and formulating the questions of the research problem and its hypotheses on the deductive approach by using the available resources from Arab and foreign sources of books and previous studies related to the subject of research. In the exploratory study, in order to test hypotheses, the researcher conducted a questionnaire for a sample of academics and professionals to determine the impact of these practices on the qualitative characteristics of the accounting information, and if these characteristics according to the joint venture contribute in one way or another to the reduction of creative accounting practices. The most important conclusion of this study is that the concepts of the qualitative characteristics of the accounting information developed by the FASB and the IASB have been achieved by reconciling the old characteristics of both chambers to improve the quality of accounting information, and to be more relevant to the substance of the information and its value to the decision-maker (Fundamental and Enhancing) not by its nature (primary and secondary). However, from the point of view of research sample respondents from academics and professionals, that the efforts of the joint venture to develop the concepts of qualitative characteristics of the accounting information did not limit the impact of creative accounting practices, where the results of the statistical analysis showed a statistically significant effect of the independent variable; the creative accounting practices in each of Fundamental characteristics; relevance and faithful representation as an dependent variables

SYNTHESIS, Spectroscopic Characterization and Evaluation (Antibacterial & (GOT, G pT) Enzyme )Activity of Mixed Ligand Complexes of M(II) with Amino Acid (L-Asparagine) and Schiff Bases Derived from (Sulfamethoxazo Drug with 2,4Dimethoxybenzaldehyde)

Mixed ligand  Mn(II),Co(II), Ni(II),Cu(II) , Zn(II), Cd(II) and  Hg(II)complexes with a bidendate  Schiff base prepared by condensation of (Sulfamethoxazo  Drug  With 2,4Dimethoxybenzaldehyde) as a primary ligand and  potassium asparaginate as secondary ligand  were synthesized and characterized on the basis of   molar conductance measurements, magnetic susceptibility values, UV-Vi s ,FT- IR, spectral data wherever possible. Electronic spectra and magnetic susceptibility measurement reveal octahedral geometry for   all M(II) complexes. The complexes are found to be non-electrolytic in nature on the basis of low molar conductance. The antibacterial activity of the free ligands HL and there metal complexes were tested against the bacterial ( E.coli, Staphylococcus aureus, Psedomonas and Acinetobactera) Keywords:: biidendate, Schiff base, Antibacterial

Preparation, Characterization, and Antibacterial Properties of mixed ligand Complexes of L-leucine and Sulfamethoxazole with Mn(II),Co(II),Ni(II),Cu(II),Zn(II),Cd(II)and Hg(II) ions

The research includes the synthesis and identification of the mixed ligands complexes of M+2 Ions  in general composition  ,[M(Leu)2(SMX)] Where L-leucine(C6H13NO2)symbolized (LeuH) as a primary ligand and Sulfamethoxazole (C10H11N3O3S)symbolized (SMX)) as  a secondary  ligand . The ligands and the metal chlorides were brought in to reaction at room temperature in(v/v) ethanol /water as solvent containing NaOH. The reaction required the following [(metal: 2(Na+ Leu-): (SMX)] molar ratios with M(II) ions, Were  M(II) = Mn(II),Co(II),Ni(II),Cu(II),Zn(II),Cd(II)and Hg(II). The UV–Vis and magnetic moment data revealed an octahedral geometry around M(II), The conductivity data show a non-electrolytic nature of the complexes. The antimicrobial activities of ligands and their mixed ligand complexes were screened by disc diffusion method. Keywords: Sulfamethoxazole(antibiotic), L-leucine, Mixed ligand, Metal complexes, Antimicrobial activity

Fluorescence‐based bowel anastomosis perfusion evaluation: results from the IHU‐IRCAD‐EAES EURO‐FIGS registry

Background Anastomotic leakage (AL) is one of the dreaded complications following surgery in the digestive tract. Near-infrared fluorescence (NIRF) imaging is a means to intraoperatively visualize anastomotic perfusion, facilitating fluorescence image-guided surgery (FIGS) with the purpose to reduce the incidence of AL. The aim of this study was to analyze the current practices and results of NIRF imaging of the anastomosis in digestive tract surgery through the EURO-FIGS registry. Methods Analysis of data prospectively collected by the registry members provided patient and procedural data along with the ICG dose, timing, and consequences of NIRF imaging. Among the included upper-GI, colorectal, and bariatric surgeries, subgroup analysis was performed to identify risk factors associated with complications. Results A total of 1240 patients were included in the study. The included patients, 74.8% of whom were operated on for cancer, originated from 8 European countries and 30 hospitals. A total of 54 surgeons performed the procedures. In 83.8% of cases, a pre-anastomotic ICG dose was administered, and in 60.1% of cases, a post-anastomotic ICG dose was administered. A significant difference (p < 0.001) was found in the ICG dose given in the four pathology groups registered (range: 0.013–0.89 mg/kg) and a significant (p < 0.001) negative correlation was found between the ICG dose and BMI. In 27.3% of the procedures, the choice of the anastomotic level was guided by means of NIRF imaging which means that in these cases NIRF imaging changed the level of anastomosis which was first decided based on visual findings in conventional white light imaging. In 98.7% of the procedures, the use of ICG partly or strongly provided a sense of confidence about the anastomosis. A total of 133 complications occurred, without any statistical significance in the incidence of complications in the anastomoses, whether they were ICG-guided or not. Conclusion The EURO-FIGS registry provides an insight into the current clinical practice across Europe with respect to NIRF imaging of anastomotic perfusion during digestive tract surgery

The Uses of Bony Mini Plate Osteosynthesis with or without Intermaxillary Fixation in Mandibular Fractures. A Comparison Study and Literature Review

This is a comparison study between two types of treatment to the mandibular fracture one group were treated with traditiona

Near-Infrared Fluorescence Imaging for Real-Time Intraoperative Guidance in Anastomotic Colorectal Surgery:A Systematic Review of Literature

Purpose: The aims of this review are to determine the feasibility of near-infrared fluorescence (NIRF) angiography in anastomotic colorectal surgery and to determine the effectiveness of the technique in improving imaging and quantification of vascularization, thereby aiding in decision making as to where to establish the anastomosis. Methods: A systematic literature search of PubMed and EMBASE was conducted. Searching through the reference lists of selected articles identified additional studies. All English language articles presenting original patient data regarding intraoperative NIRF angiography were included without restriction of type of study, except for case reports, technical notes, and video vignettes. The intervention consisted of intraoperative NIRF angiography during anastomotic colorectal surgery to assess perfusion of the colon, sigmoid, and/or rectum. Primary outcome parameters included ease of use, added surgical time, complications related to the technique, and costs. Other relevant outcomes were whether this technique changed intraoperative decision making, whether effort was taken by the authors to quantify the signal and the incidence of postoperative complications. Results: Ten studies were included. Eight of these studies make a statement about the ease of use. In none of the studies complications due to the use of the technique occurred. The technique changed the resection margin in 10.8% of all NIRF cases. The anastomotic leak rate was 3.5% in the NIRF group and 7.4% in the group with conventional imaging. Two of the included studies used an objective quantification of the fluorescence signal and perfusion, using ROIs (Hamamatsu Photonics) and IC-Calc® respectively. Conclusions: Although the feasibility of the technique seems to be agreed on by all current research, large clinical trials are mandatory to further evaluate the added value of the technique

Laparoscopic Laser Speckle Contrast Imaging Can Visualize Anastomotic Perfusion:A Demonstration in a Porcine Model

Background: Intestinal resection causes inevitable vascular damage, which cannot always be seen during an intraoperative clinical assessment of local intestinal perfusion. If left unaltered, impaired perfusion can lead to complications, such as anastomotic leakage (AL). Therefore, we demonstrate the use of a novel laparoscopic laser speckle contrast imaging (LSCI)-based approach in order to assess local intestinal perfusion during the construction of intestinal anastomoses. Methods: Three segments were isolated from the small intestine of a pig, while the perfusion of each was compromised by coagulating 7–8 mesenteric arteries. Both clinical assessments and LSCI were used to detect the induced perfusion deficits and to subsequently guide a transection in either a well perfused, marginally perfused, or poorly perfused tissue area within the segment. Bowel ends were then utilized for the creation of three differently perfused anastomoses: well perfused/well perfused (anastomosis segment 1), well perfused/poorly perfused (anastomosis segment 2), and poorly perfused/poorly perfused (anastomosis segment 3). After construction of the anastomoses, a final perfusion assessment using both clinical assessment and LSCI was executed in order to evaluate the vascular viability of the anastomosis. Results: Laparoscopic LSCI enabled continuous assessment of local intestinal perfusion and allowed for detection of perfusion deficits in real time. The imaging feedback precisely guided the surgical procedure, and, when evaluating the final anastomotic perfusion, LSCI was able to visualize the varying degrees of perfusion, whereas standard clinical assessment yielded only minor differences in visual appearance of the tissue. Conclusions: In this technical note, we demonstrate a novel LSCI-based approach for intraoperative perfusion assessment. With its ability to continuously visualize perfusion in real time, laparoscopic LSCI has significant potential for the optimization of anastomotic surgery in the near future

Perioperative Hyperspectral Imaging to Assess Mastectomy Skin Flap and DIEP Flap Perfusion in Immediate Autologous Breast Reconstruction: A Pilot Study.

Mastectomy skin flap necrosis (MSFN) and partial DIEP (deep inferior epigastric artery perforator) flap loss represent two frequently reported complications in immediate autologous breast reconstruction. These complications could be prevented when areas of insufficient tissue perfusion are detected intraoperatively. Hyperspectral imaging (HSI) is a relatively novel, non-invasive imaging technique, which could be used to objectively assess tissue perfusion through analysis of tissue oxygenation patterns (StO2%), near-infrared (NIR%), tissue hemoglobin (THI%), and tissue water (TWI%) perfusion indices. This prospective clinical pilot study aimed to evaluate the efficacy of HSI for tissue perfusion assessment and to identify a cut-off value for flap necrosis. Ten patients with a mean age of 55.4 years underwent immediate unilateral autologous breast reconstruction. Prior, during and up to 72 h after surgery, a total of 19 hyperspectral images per patient were acquired. MSFN was observed in 3 out of 10 patients. No DIEP flap necrosis was observed. In all MSFN cases, an increased THI% and decreased StO2%, NIR%, and TWI% were observed when compared to the vital group. StO2% was found to be the most sensitive parameter to detect MSFN with a statistically significant lower mean StO2% (51% in the vital group versus 32% in the necrosis group, p < 0.0001) and a cut-off value of 36.29% for flap necrosis. HSI has the potential to accurately assess mastectomy skin flap perfusion and discriminate between vital and necrotic skin flap during the early postoperative period prior to clinical observation. Although the results should be confirmed in future studies, including DIEP flap necrosis specifically, these findings suggest that HSI can aid clinicians in postoperative mastectomy skin flap and DIEP flap monitoring

Two New Fluorogenic Aptasensors Based on Capped Mesoporous Silica Nanoparticles to Detect Ochratoxin A

[EN] Aptamers have been used as recognition elements for several molecules due to their great affinity and selectivity. Additionally, mesoporous nanomaterials have demonstrated great potential in sensing applications. Based on these concepts, we report herein the use of two aptamer¿capped mesoporous silica materials for the selective detection of ochratoxin¿A (OTA). A specific aptamer for OTA was used to block the pores of rhodamine¿B¿loaded mesoporous silica nanoparticles. Two solids were prepared in which the aptamer capped the porous scaffolds by using a covalent or electrostatic approach. Whereas the prepared materials remained capped in water, dye delivery was selectively observed in the presence of OTA. The protocol showed excellent analytical performance in terms of sensitivity (limit of detection: 0.5¿0.05¿nm), reproducibility, and selectivity. Moreover, the aptasensors were tested for OTA detection in commercial foodstuff matrices, which demonstrated their potential applicability in real samplesWe thank the Spanish Government (projects MAT2015-64139-C4-1-R and AGL2015-70235-C2-2-R (MINECO/FEDER)) and the Generalitat Valenciana (project PROMETEOII/2014/047) for support. A.R. thanks UPV for her predoctoral fellowship. S.S. thanks the Instituto de Salud Carlos III and the European Social Fund for the financial support "Sara Borrell" (CD16/000237). A.B. thanks the Spanish Government for financial support by the "Juan de la Cierva-Incorporacion" (IJCI-2014-21534). The authors also thank the Electron Microscopy Service at UPV for support.Ribes, À.; Santiago Felipe, S.; Bernardos Bau, A.; Marcos Martínez, MD.; Pardo Vicente, MT.; Sancenón Galarza, F.; Martínez-Máñez, R.... (2017). Two New Fluorogenic Aptasensors Based on Capped Mesoporous Silica Nanoparticles to Detect Ochratoxin A. ChemistryOpen. 6(5):653-659. https://doi.org/10.1002/open.201700106S6536596

Antimicrobial resistance among migrants in Europe: a systematic review and meta-analysis

BACKGROUND: Rates of antimicrobial resistance (AMR) are rising globally and there is concern that increased migration is contributing to the burden of antibiotic resistance in Europe. However, the effect of migration on the burden of AMR in Europe has not yet been comprehensively examined. Therefore, we did a systematic review and meta-analysis to identify and synthesise data for AMR carriage or infection in migrants to Europe to examine differences in patterns of AMR across migrant groups and in different settings. METHODS: For this systematic review and meta-analysis, we searched MEDLINE, Embase, PubMed, and Scopus with no language restrictions from Jan 1, 2000, to Jan 18, 2017, for primary data from observational studies reporting antibacterial resistance in common bacterial pathogens among migrants to 21 European Union-15 and European Economic Area countries. To be eligible for inclusion, studies had to report data on carriage or infection with laboratory-confirmed antibiotic-resistant organisms in migrant populations. We extracted data from eligible studies and assessed quality using piloted, standardised forms. We did not examine drug resistance in tuberculosis and excluded articles solely reporting on this parameter. We also excluded articles in which migrant status was determined by ethnicity, country of birth of participants' parents, or was not defined, and articles in which data were not disaggregated by migrant status. Outcomes were carriage of or infection with antibiotic-resistant organisms. We used random-effects models to calculate the pooled prevalence of each outcome. The study protocol is registered with PROSPERO, number CRD42016043681. FINDINGS: We identified 2274 articles, of which 23 observational studies reporting on antibiotic resistance in 2319 migrants were included. The pooled prevalence of any AMR carriage or AMR infection in migrants was 25·4% (95% CI 19·1-31·8; I2 =98%), including meticillin-resistant Staphylococcus aureus (7·8%, 4·8-10·7; I2 =92%) and antibiotic-resistant Gram-negative bacteria (27·2%, 17·6-36·8; I2 =94%). The pooled prevalence of any AMR carriage or infection was higher in refugees and asylum seekers (33·0%, 18·3-47·6; I2 =98%) than in other migrant groups (6·6%, 1·8-11·3; I2 =92%). The pooled prevalence of antibiotic-resistant organisms was slightly higher in high-migrant community settings (33·1%, 11·1-55·1; I2 =96%) than in migrants in hospitals (24·3%, 16·1-32·6; I2 =98%). We did not find evidence of high rates of transmission of AMR from migrant to host populations. INTERPRETATION: Migrants are exposed to conditions favouring the emergence of drug resistance during transit and in host countries in Europe. Increased antibiotic resistance among refugees and asylum seekers and in high-migrant community settings (such as refugee camps and detention facilities) highlights the need for improved living conditions, access to health care, and initiatives to facilitate detection of and appropriate high-quality treatment for antibiotic-resistant infections during transit and in host countries. Protocols for the prevention and control of infection and for antibiotic surveillance need to be integrated in all aspects of health care, which should be accessible for all migrant groups, and should target determinants of AMR before, during, and after migration. FUNDING: UK National Institute for Health Research Imperial Biomedical Research Centre, Imperial College Healthcare Charity, the Wellcome Trust, and UK National Institute for Health Research Health Protection Research Unit in Healthcare-associated Infections and Antimictobial Resistance at Imperial College London