Corporate Governance Practices and Earnings Management in Islamic Banking Institutions

This paper examines corporate governance (CG) characteristics and relates them to earnings management (EM) behaviours in the context of a large emerging sector, Islamic banking industry. Empirical Investigation used multivariate probit analysis and relied on a sample of 90 Islamic Banks over the period of the years 2000-2009. Findings revealed that CG issues in Islamic banking differ significantly from those of the conventional system. Main differences are found with regard to philosophical aspects, including objectives of the bank, natures of contract involved, key players in the CG practice as well as the relationships between the players. We verified that these aspects provide strong justification for an additional layer in the CG of an Islamic bank being the Shari'ah Supervisory Board (SSB). The mechanism and tools for the effective implementation of CG are relatively the same as the conventional system. Results suggest also that audit committee plays a more significant role in moderating EM than the other aspects of CG.  Moreover, the estimated coefficients of SSB embeddedness suggest that an in-house SSB is effective in mitigating EM. The results, however, do not provide evidence that SSB characteristics, such as SSB size, SSB members objectivity and SSB members competence are significant in mitigating EM. By the same, results revealed no difference between Islamic banks with and without governance  committee in terms of EM intensity. Keywords: Earnings Management, Corporate Governance, Islamic Banking Institutions

Earnings Management to Avoid Earnings Decreases and Losses: Empirical Evidence from Islamic Banking Industry

We use earnings distribution approach (EDA) to investigate whether and why Islamic banks manage reported earnings. First findings confirm the assumption that Islamic banks manage earnings to avoid reporting losses (with statistical tests) and earnings decreases (with visual evidence but without statistical tests). However, earning management phenomenon is not as obvious in Islamic banking institutions as in other non-Islamic institutions. That is, Islamic banking institutions practice earnings manipulations but not as well as non-Islamic institutions. Additionally findings show that prospect theory can explain the trade-off between risk and return, i.e., Islamic banks above the earnings threshold are found to be risk averters while banks below the earnings threshold are found to be risk seekers. Therefore, we have accepted the hypothesis that prospect theory explains Islamic banks’ motivation in managing earnings to exceed thresholds. Keywords: Earnings Management, Earnings Distribution Approach (EDA), Prospect Theory, Islamic Banking Institutions

Channel modelling and performance analysis of V2I communication systems in blind bend scattering environments

In this paper, we derive a new geometrical blind bend scattering model for vehicle-to- infrastructure (V2I) communications. The proposed model takes into account single-bounce and double- bounce scattering stemming from fixed scatterers located on both sides of a curved street. Starting from the geometrical blind bend model, the exact expression of the angle of departure (AOD) is derived. Based on this expression, the probability density function (PDF) of the AOD and the Doppler power spectrum are determined. Analytical expressions for the channel gain and the temporal autocorrelation function (ACF) are provided under non-line-of-sight (NLOS) conditions. Additionally, we investigate the impact of the position of transmitting vehicle relatively to the receiving road-side unit on the channel statistics. Moreover, we study the performance of different digital modulations over a sum of singly and doubly scattered (SSDS) channel. Note that the proposed V2I channel model falls under the umbrella of SSDS channels since the transmitted signal undergoes a combination of single-bounce and double-bounce scattering. We study some characteristic quantities of SSDS channels and derive expressions for the average symbol error probability of several modulation schemes over SSDS channels with and without diversity combining. The validity of these analytical expressions is confirmed by computer-based simulations.Scopu

Ruta montana L. leaf essential oil and extracts

The aims of this study were to assess the antimicrobial efficacy of the leaf essential oil and the leaf extracts of R. montana against Botrytis cinerea, Fusarium oxysporum, Verticillium dahliae, Aspergillus oryzae and Fusarium solani. The oil (1.000 µg/disk) and the extracts (1.500 µg/disk) revealed a remarkable antifungal effect against the tested plant pathogenic fungi with a radial growth inhibition percentage of 40.0–80.0 % and 5.0–58.0 %, respectively along with their respective MIC values ranging from 100 to 1100 µg/mL and 250 to 3000 µg/mL. The oil had a strong detrimental effect on spore germination of all the tested plant pathogens along with the concentration as well as time-dependent kinetic inhibition of Fusarium oxysporum. Also, the oil exhibited a potent in vivo antifungal effect against Botrytis cinerea on tomato plants. Experiments carried out in plant revealed that the essential oil was slightly effective in suppression of gall formation induced by Agrobacterium tumefaciens on bitter almond. The results of this study indicate that the oil and extracts of R. montana leaves could become natural alternatives to synthetic fungicides to control certain important plant microbial diseases. The GC–MS analysis determined that 28 compounds, which represented 89.03 % of total oil, were present in the oil containing mainly 1-butene, methylcyclopropane, 2-butene and caryophyllene oxide

The impact of sleep hygiene education and lavender essential oil inhalation on the sleep quality and overall well-being of athletes who undergo late-evening training : a randomized controlled trial⠯⠯

Background: Sleep hygiene education (SHE) and lavender essential oil (LEO) inhalation are two effective strategies aimed at enhancing sleep quality and mood states. This study investigated the effects of a single SHE session combined with nightly LEO inhalation for 7 days of late-evening resistance training sessions on sleep quality and mood states in trained athletes. Methods: Forty-two athletes were randomly assigned to four groups: a control group (CG), a SHE group (SHEG), a LEO group (LEOG), and a SHE + LEO group (CSLG). CG and LEOG maintained their sleep habits during the intervention, while SHEG and CSLG followed SHE recommendations. Additionally, LEOG and CSLG inhaled LEO nightly before sleep. Sleep patterns were recorded via actigraphy. The Brunel Mood Scale and the Hooper questionnaires were completed before and after the intervention. Results: Sleep latency was lower in SHEG (p=0.001) and CSLG (p=0.012) compared to the CG. The subjective sleep score improved in SHEG, LEOG, and CSLG (p < 0.001), wit

Acute effect of simultaneous exercise and cognitive tasks on cognitive functions in elderly individuals with mild cognitive impairment

The increasing prevalence of age-related cognitive decline, alongside the aging global population, underscores the urgent need for innovative and effective preventative strategies. While the advantages of combining physical and cognitive exercises have been recognized as a promising approach to address these socioeconomic challenges, the acute effects of such interventions on cognitive functions remain understudied. This study aimed to investigate whether simultaneous physical and cognitive exercise has a greater beneficial impact on the cognitive functions of older adults with mild cognitive impairment (MCI) than physical exercise alone or reading activities. A total of 44 MCI patients (75% females aged between 65 and 75 years) were randomly assigned to one of three groups: aerobic exercise alone (EG group, n = 15), aerobic combined with cognitive exercises (CEG group, n = 15), or a reading task for controls (CG group, n = 14). Attention, memory, and problem solving were assessed before and after the acute intervention using the Tower of Hanoi, Digit Span, and Stroop tasks, respectively. Statistical analysis revealed that both of the experimental interventions appeared to enhance cognitive function scores (p < 0.05), except for the number of moves in the Tower of Hanoi task, where no improvement was noted. In contrast, no significant differences in any cognitive performance measures were observed following the reading session. Notably, the CEG group exhibited a more pronounced positive impact, especially on working memory. This advantage was specifically evident in the digit span tasks, where significantly greater percentage gains were found in the CEG than in the CG (p = 0.02), while no significant difference existed between the EG and CG. Simultaneous combined exercise has proven to be a more effective method than aerobic physical exercise alone for improving cognitive function. The results of this study are recommended for inclusion in clinical practice guidelines to maintain the mental health of older adults, as simultaneous exercise seems to offer a time-efficient strategy to enhance cognitive performance in adults with MCI

Résection laparoscopique d’une duplication gastrique chez l’adulte: traitement avec succès pour une pathologie rare

Les duplications de l'appareil digestif sont les malformations congénitales rares qui peuvent toucher tout  l'appareil digestive depuis la bouche jusqu' à l'anus. Certaines duplications sont asymptomatiques et sont diagnostiqués dans la plupart des cas pendant l'enfance. La prise en charge de la duplication gastrique est essentiellement chirurgicale. Le traitement de choix est l'exérèse complète de la duplication gastrique. Les auteurs rapportent un cas inhabituel de duplication gastrique complètement reséquée par laparoscopie. A notre connaissance, ceci est le premier cas d'une duplication gastrique traitée avec succès par laparoscopie dans la littérature Tunisienne. La Résection laparoscopique peut être ajoutée à l'arsenal thérapeutique dans le traitement chirurgical de duplications du tube digestif.Key words: Duplication, estomac, diagnostic, endoscopi

CAUSES AND MANAGEMENT OF VIRAL EYE INFECTION

Introduction: The eye is a fascinating organ for several reasons. It is not only have a composite structure, however it is considered an immune-privileged organ. The anatomy of the eye is composed of the anterior and posterior parts, the line of division is posterior to the lens. The anterior chamber lies within the anterior segment and is an immuneprivileged anatomical location, this is due to the fact that the T-cell response in this area is suppressed This protects the eye from potentially destructive immune attacks however it also makes defence against infectious agents challenging, particularly where T-cell responses are critical for immunological defence. Viruses could get into the eye by direct inoculation, or through haematogenous or neuronal spread. The diagnoses of viral eye infections are usually clinical one, helped by taking a thorough history and performing ophthalmic examination. But in challenging cases the lab tests are essential. In this review, we will discuss the most recent evidence regarding Causes and management of viral eye infection Aim of work: In this review, we will discuss the most recent evidence regarding Causes and management of viral eye infection Methodology: We did a systematic search for Causes and management of viral eye infection using PubMed search engine (http://www.ncbi.nlm.nih.gov/) and Google Scholar search engine (https://scholar.google.com). All relevant studies were retrieved and discussed. We only included full articles. Conclusions: A wide range of of viruses can affect the eye and cause viral eye infections, either as a primary infection or reactivation. Some affect the eye directly while the others indirectly but may still manifest with eye disease. One virus may affect several parts of the eye, while different viruses may cause the same eye disease. This could complicate the clinical diagnosis of viral eye disease, but the lab tests like PCR and antibody tests could assist in challenging cases where there may be diagnostic dilemma. The HIV epidemic has had an huge impact on ophthalmology clinics, this is because the virus can cause different eye diseases, and the associated decrease in cell-mediated immunity makes the person highly susceptible to opportunistic viral eye infections, sometimes with severe morbidity. There could be other viruses that may affect the eye that we did not discuss. Key words: Causes, management, viral eye infection

Religious fasting and its impacts on individual, public, and planetary health: Fasting as a “religious health asset” for a healthier, more equitable, and sustainable society

Religious fasting is practiced by people of all faiths, including Christianity, Islam, Buddhism, Jainism, as well as Hinduism, Judaism, and Taoism. Individual/clinical, public, global, and planetary health has traditionally been studied as separate entities. Nevertheless, religious fasting, in conjunction with other religious health assets, can provide several opportunities, ranging from the individual to the population, environmental, and planetary levels, by facilitating and supporting societal transformations and changes, such as the adoption of healthier, more equitable, and sustainable lifestyles, therein preserving the Earth's systems and addressing major interconnected, cascading, and compound challenges. In this review, we will summarize the most recent evidence on the effects of religious fasting, particularly Orthodox and Ramadan Islamic fasting, on human and public health. Further, we will explore the potential effects of religious fasting on tackling current environmental issues, with a special focus on nutrition/food restriction and planetary health. Finally, specific recommendations, particularly around dietary intake during the fasting rituals, will be provided to ensure a sustainable healthy planet

Dermatological Emergencies in Family Medicine: Recognition, Management, and Referral Considerations

Numerous people with skin disorders who have real dermatologic crises show up at the emergency room. Family doctors need to be able to identify potentially fatal dermatological disorders quickly since they could be the first to encounter patients with these illnesses. The purpose of this review is to provide guidance for early recognition, help identify distinct symptoms, and enable early diagnosis of emerging dermatological conditions. Necrotizing fasciitis, Stevens-Johnson syndrome, toxic epidermal necrolysis, Rocky Mountain spotted fever, and other possible emergencies that might manifest as dermatological symptoms are examples of these conditions. In this article we will be discussing the dermatological emergencies present at primary care settings and encountered by family physician, recognition and management of those emergencies, referral considerations, role of family medicine in dermatological emergencies and other topics