The impact of qualitative characteristics of accounting information on the decision-making process in Oman’s food industry

The main objective of this study is to demonstrate the effects of accounting information on the decisionmaking process in selected companies in the Omani food industry. The study sample consists of 100 top managers from the selected companies. A descriptive and analytical approach has been adopted to achieve the objective of the study. A structured questionnaire was used to collect primary data. An Empirical research design has been used with the aid of a statistical package for social sciences SPSS version 24). The results of the analysis of ANOVA showed that there is a positive and significant effect of reliability and comparability on decision-making. At the same time, there was no significant relationship between relevance and decision-making. The study underscores the importance of accounting information predictors in the decision-making process

A computational study of genotype-phenotype mutation patterns

Understanding properties of genotype-phenotype maps is important for understanding biology and evolution. In this project we make a computational study of the statistical effects of genetic mutations, in particular computing the probabilities of each phenotype transitioning to any other phenotype. We also investigate the importance of the local phenotypic environment of a single genotype, and its role in determining mutation transition probabilities. We use HP protein folding, RNA structure, and a simplified GRN matrix model to study these questions

Mikro programları desteklemek için zekat kullanımında en iyi uygulamalar

Zakah is one of the most effective tools in the Islamic fiscal policy and economic system that has been introduced to achieve a variety of socio-economic objectives. On top of those objectives are poverty alleviation and wealth redistribution. The former objective is clearly indicated in the hadith that is narrated by imam al-Bukhari when the Prophet (PBUH) commanded Mu'adh bin Jabal, his delegate to govern Yemen: “Inform them (the people of Yemen) that Allah has made a charity obligatory upon them, that is collected from their rich and given back to their poor...Bu makale, Mikro Kurumsal Destek Programlarında (MSP) Küçük ve Orta Ölçekli İşletmelerin finansmanı için zekat fonlarını kullanmanın uygun olup olmadığını araştırmaktadır. Makale, zekat fonlarının mikro işletmelerin finansmanında kullanıldığı iki vaka çalışmasını ele almakdatır; ilk vaka çalışması Malezya ve ikincisi Endonezya'dadır..

Kobi'ler için para vakfına dayalı kredi garantisi modeli: Seçilmiş vakalar ve model önerisi

This conceptual paper primarily explores the current applications of credit guarantee (CG) in selected government institutions.Two CG government programs have been selected. The theoretical discussions have covered the underpinning concepts, mainly kafalah contract and cash waqf. To this effect, the shariah stand on charging fees for kafalah has been highlighted, along with the latest resolutions and decisions of shariah academies and institutions are cited. The discussions of the paper resulted in a conceptual CG framework based on cash waqf. The qualitative method is used, and an extensive literature review has been conducted. This paper found that the Malaysian CG program has a special Islamic scheme to offer CG, nonetheless, the program uses the concept of Kafalah bil-ujrah where it charges fees directly from the client with various rates. This paper argues that cash waqf perfectly fits as a source of funding for providing CG

Health related quality of life among adolescents with sickle cell disease in Saudi Arabia

INTRODUCTION: Increased life expectancy due to recent medical advances has increased the need to understand more fully the quality of life (QoL) in patients with sickle cell disease (SCD) and factors predicting disease adaptation .The objectives of this study were to assess the impairment of health related quality of life (HRQoL) domains in a sample of Saudi Arabian adolescents with SCD. METHODS: A non-probability sample composed of Saudi adolescents with SCD (n=180) aged 14-18 years and comparable age and gender matched healthy controls (n=202). Socio-demographics and disease related data were obtained through personal interview with parents/legal guardians and reviewing patients medical records. Self-administered "Short Form-36" questionnaire was used to assess HRQoL of the included groups. RESULTS: HRQoL showed significant deterioration in adolescents with SCD especially in role physical, general health, and bodily pain domains irrespective of the gender, while female adolescents with SCD demonstrated significant deterioration in emotional wellbeing. Those with SCD-complications showed worse scores along the physical, general health, and emotional wellbeing domains. HRQol scores were negatively associated with increasing age, female gender, rural residence, low family income, presence of disease-related complications and frequent hospital admissions as revealed by multivariate regression analysis. CONCLUSION: Saudi adolescents with SCD experience deterioration along all domains of HRQoL especially the physical. Disease related complications and socio-demographic correlates are significant determinants to worse HRQoL among the included adolescents with SCD

دور المدقق الداخلي في تعزيز الحوكمة باستخدام نموذج خطوط الدفاع الثالثة

يهدف البحث إلى بيان دور المدقق الداخلي في تعزيز الحوكمة باستخدام نموذج خطوط الدفاع الثالثة بالتطبيق على عينة من الشركات الصناعية في سلطنة عمان وتشخيص درجة التزام الشركات بتلك الخطوط وتشخيص جوانب الضعف في إجراءاتها. لتحقيق هدف البحث تم تصميم استبانه وزعت على المدققين الداخلين، والمديرين الماليين ومساعديهم، والمديرين العامين، أعضاء مجلس االدارة، واعضاء لجنة التدقيق في الشركات الصناعية في سلطنة عمان. تم تحليل نتائج االستبانه باستخدام برنامج .17v Stata. أظهرت نتائج وجود تأثير معنوي للمحاور الثالثة )التزام اإلدارة التشغيلية بالمتطلبات القانونية والتنظيمية واألخالقية، إدارة المخاطر ووظائف االمتثال والجودة، دور التدقيق الداخلي التوكيدي واالستشاري وفق نموذج خط الدفاع الثالثة( على تعزيز الحوكمة في المنظمات ، وأن أكثر المحاور التزاما من قبل الشركات المبحوثة هو المحور الخاص باالدارة التشغيلية وأقلها التزاما هو المحور الخاص بالتدقيق الداخلي

The impact of board diversity on financial reporting quality in the GCC listed firms: the role of family and royal directors

The present study examines the impact of board diversity on financial reporting quality with special consideration of the extent to which family and royal directors influence financial reporting quality (FRQ). The study utilises a sample of 181 listed GCC firms over the period from 2010 to 2016. Board personal attributes, including board expertise, age, gender, and nationality are investigated along with some other board issues such as; board size, meetings, and independence. Panel data analysis with fixed and random effect models are conducted to estimate the results. The results reveal that companies with large board size and greater age have less FRQ. Further, the results report that institutional founders, higher board independence, and expertise associate with greater levels of FRQ. The results also find that board meetings and family founders negatively influence FRQ. However, female directors, foreign directors, and royal board members setting in the board did not contribute to the levels of FRQ in the sampled companies. Finally, the results indicate that companies with a CEO royal member have higher levels of FRQ however, companies with chair board royals have less levels of FRQ. This research has valuable implications for investors, board of directors, analysts, academicians, and policymakers

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

The global burden of trichiasis in 2016.

BACKGROUND: Trichiasis is present when one or more eyelashes touches the eye. Uncorrected, it can cause blindness. Accurate estimates of numbers affected, and their geographical distribution, help guide resource allocation. METHODS: We obtained district-level trichiasis prevalence estimates in adults for 44 endemic and previously-endemic countries. We used (1) the most recent data for a district, if more than one estimate was available; (2) age- and sex-standardized corrections of historic estimates, where raw data were available; (3) historic estimates adjusted using a mean adjustment factor for districts where raw data were unavailable; and (4) expert assessment of available data for districts for which no prevalence estimates were available. FINDINGS: Internally age- and sex-standardized data represented 1,355 districts and contributed 662 thousand cases (95% confidence interval [CI] 324 thousand-1.1 million) to the global total. Age- and sex-standardized district-level prevalence estimates differed from raw estimates by a mean factor of 0.45 (range 0.03-2.28). Previously non- stratified estimates for 398 districts, adjusted by ×0.45, contributed a further 411 thousand cases (95% CI 283-557 thousand). Eight countries retained previous estimates, contributing 848 thousand cases (95% CI 225 thousand-1.7 million). New expert assessments in 14 countries contributed 862 thousand cases (95% CI 228 thousand-1.7 million). The global trichiasis burden in 2016 was 2.8 million cases (95% CI 1.1-5.2 million). INTERPRETATION: The 2016 estimate is lower than previous estimates, probably due to more and better data; scale-up of trichiasis management services; and reductions in incidence due to lower active trachoma prevalence

Prevalence of trachoma in four marakez of Elmenia and Bani Suef Governorates, Egypt.

PURPOSE: In 2015, to determine where interventions are needed to eliminate trachoma as a public health problem from Egypt, we initiated population-based prevalence surveys using the Global Trachoma Mapping Project platform in four suspected-endemic marakez (districts; singular: markaz) of the governorates of Elmenia and Bani Suef. METHODS: In each markaz, 30 households were selected in each of 25 villages. Certified graders examined a total of 3682 children aged 1-9 years in 2993 households, noting the presence or absence of trachomatous inflammation-follicular (TF) and trachomatous inflammation-intense (TI) in each eye. A total of 5582 adults aged ≥15 years living in the same households were examined for trachomatous trichiasis (TT). Household-level access to water and sanitation was recorded. RESULTS: Three of four marakez had age-adjusted TF prevalence estimates in 1-9-year olds of >10%; the other markaz had a TF prevalence estimate of 5-9.9%. Estimates of the age- and gender-adjusted prevalence of unmanaged TT in adults ranged from 0.7% to 2.3%. Household-level access to water and sanitation was high. (We did not, however, measure use of water or sanitation facilities.) Conclusions: Each of the four marakez surveyed has trachoma as a public health problem, with a need for implementation of the SAFE (surgery, antibiotics, facial cleanliness, environmental improvement) strategy. Further mapping is also required to determine the need for interventions in other areas of Egypt