The Impact of theCovid-19 pandemic on the Auditing of Subsequent Events of financial lists in Accordance with the International Auditing Standard No. (560)

This study aims mainly to reflect the impact of Covid-19 Pandemic on the auditing of subsequent events of financial lists in accordance with the international audit standard No. (560). to answer questions and test the study hypotheses, the researcher relied on the descriptive analytical approach, and to obtain the necessary data was distributed. After evaluating and judging from a number of specialists on the study community consisting of external audit offices operating in Cairo governorate, New Egypt City, Egypt, Arab Republic of Egypt, and 75 offices, as well as external audit offices operating in the governorates of the Gaza Strip in Palestine and 80 offices. The results of the study proved that there is an impact of Covid-19 Pandemic on the reviewer\u27s design of procedures for obtaining adequate and appropriate audit evidence to identify and discuss subsequent events that need to be compromised with management. The study recommended that governance officials provide the auditor with a written declaration on an amendment if any subsequent events may affect the financial statements in the context of Covid-19 Pandemic, and the reviewers should obtain an understanding and inquiry about any measures put in place by the Administration to ensure the identification of subsequent events in the context of Covid-19 Pandemic

Highlights of the 2nd Bioinformatics Student Symposium by ISCB RSG-UK [version 1]

Following the success of the 1 (st) Student Symposium by ISCB RSG-UK, a 2 (nd) Student Symposium took place on 7 (th) October 2015 at The Genome Analysis Centre, Norwich, UK. This short report summarizes the main highlights from the 2 (nd) Bioinformatics Student Symposium

Project and change management success factors from Malaysian government departments and agencies perspective

A project is considered as a core element in any organization and its continuity can be guaranteed through a successful change management. Confronting merciless challenges at the current time particularly at the market field, the emergency need has been raised to overcome those obstacles and step ahead on rivals. One way that most organizations have moved towards its capabilities and put the pressure on it to produce quality and optimal outcomes is ICT. Thus, various types of IT projects with variant intended objectives have been conducted. As being witnessed recently and noticed previously, that a lot of IT projects turned to fail due to several reasons. Additionally, way of life changes from time to time and people requirements have changed and become so complicated recently with the exposure to advanced technology that has been attached with our daily life activities. A survey has been conducted among some Malaysian Government departments and agencies to elicit the main factors which participate in the success of projects and what the importance level of implementing an effective change management over projects that lead to sustainability and productivity of the organizations. This survey results have been received as a quantitative feedback that makes it clear to make a conclusion

Duplication of hypoglossal canal in North Indian human skulls

Background: The hypoglossal canal is one among the permanent components of occipital bone of both human being and animal skull, which transmits the twelfth cranial nerve, meningeal branch of ascending pharyngeal artery and emissary veins. This is commonly known as anterior condylar canal. In some cases, this canal is divided by a bony spicule leading to a variant known as double hypoglossal canal. Such partition of hypoglossal canal predisposes the roots of twelfth cranial nerve to entrapment in the occipital bone during ossification which subsequently may leads to an alteration in the tongue movement as well as speech. The objectives of the present study were to obtain the incidence of the variant of double hypoglossal canal in north Indian population especially in Bihar and compare the incidence of such type of variation in skull of different parts of our country as well as various races of the world.Methods: The present study was carried out on 110 undamaged dry adult human crania of unknown age and sex for any variations in the hypoglossal canal or incidence of double hypoglossal canal.Results: We observed 15 cases (13.63%) of double hypoglossal canal in which 8 (7.27%) specimens had unilateral while 7 (6.36%) specimens had bilateral double hypoglossal canal. Double hypoglossal canal was more common in right side. In 5 cases (4.54%) unilateral bony spicules were seen.Conclusions: The study about the hypoglossal canal and its different variation is very important to clinicians, anatomist, forensic experts as well as anthropologists too. The knowledge about the different dimensions of hypoglossal canal is also very essential for neurosurgeons and radiologist for the planning of the surgeries around the posterior cranial fossa for tumors like schwannoma of hypoglossal nerve and treatment of sleep apnea syndrome. Hence the detailed morphometric study of hypoglossal canal will be helpful for the planning of surgical intervention around the base of skull becomes easier and safer

Deciding the Rank of Factors Affecting Abu Dhabi Oil & Gas Industry

This paper presents the ranking of factors affecting Abu Dhabi oil & gas industry which involved 100 valid responses. The respondents were requested to rate 25 identified factors which are clustered into five groups using 5-point Likert scale with scale 5 for extremely significant to scale 1 for not significant. The data collected from the survey was analysed descriptively using mean score index and standard deviation. The findings of the ranking analysis show the five most significant factors affecting the performance in the oil & gas industry are Rewards and recognition, Low employee turnover, Effective behaviour, Assuring job security, and Effective support system. These findings are useful for further investigation on the factors affecting performance in oil & gas industry

Pattern of semen analysis at andrology lab of Bangabandhu Sheikh Mujib Medical University: Findings and the shortcomings to overcome

Background: The Infertility wing dept. of gyne & obst at BSMMU provides services to the infertile couples who are referred from primary care levels and who cannot afford the expensive private facilities. The semen analysis is performed for the male partners of infertile couples at the Andrology Lab of BSMMU for detecting male factor abnormalities. Objectives: The objective of the study is to find out the pattern of semen parameters in our population and to find out the frequency and type of abnormal semen parameters. Methods: This is a retrospective descriptive study of the semen analysis performed at the Andrology Lab of BSMMU during the year 2011. A total of 200 consecutive samples were analysed. The procedure and reference values were according to the WHO guidelines 1999. Results: Semen parameters were abnormal in 38.5% of semen analysis. Severe male factor abnormality (azospermia and severe oligospermia combined) was in 28%. Sperm concentration had the highest variability followed by motility and morphology respectively in the n01moozospermic males. Conclusion: Severe oligospennia and azospermia are the most common abnormali­ties among the infertile men presenting at the Infertility unit ofBSMMU. It is recommended that the service at the Infertility wing of BSMMU should be more focused on these male factor abnormalities

The Incidence of Burns Among Sex-Trafficking Victims in India

Sex trafficking remains a flagrant violation of human rights, creating many public health concerns. During the initiation period, these victims experience acts of violence including gang rapes, subjecting them to traumatic injuries that include burns. Furthermore, lack of access to health care, particularly surgical, keeps them from receiving treatment for these functionally debilitating contractures caused by burns. This piece provides an overview of burns among sex-trafficked victims in India and the efforts by Cents of Relief to address the associated surgical burden of disease

Lymphoma at First Sight: A Rare Case of Mantle Cell Lymphoma Presenting as Isolated Periorbital Swelling

Mantle cell lymphoma (MCL) represents a heterogenous subtype of non-Hodgkin lymphoma (NHL), which can present in three distinct clinicopathologic variants: indolent type MCL, classic type MCL and blastoid type MCL. Despite the different variations, MCL, in general, is almost always associated with advanced-stage disease at diagnosis, with a strong predilection for significant extranodal involvement, usually to the bone marrow, CNS, peripheral blood and the gastrointestinal tract. However, the literature review reveals ocular involvement is a more rarely described extranodal site of involvement by MCL. Among the reported cases, the orbit was most commonly involved, followed by the eyelid and the lacrimal gland. We report a 63-year-old male who presented with a nine-month history of progressive symptoms of periorbital swelling and eyelid apraxia, causing bilateral visual disturbances. The patient was initially treated for presumed blepharospasm by his ophthalmologist with botulinum toxin injections; however, his periorbital edema continued to worsen, and he developed a discrete nodule in his right lower eyelid. Biopsy of the right eyelid nodule revealed classic type MCL with immunohistochemical testing positive for CD20, CD5, cyclin D1, SOX11 and Ki67 proliferative index of 40%. Fluorescence in situ hybridization (FISH) analysis detected (11;14) translocation. Mantle Cell Lymphoma International Prognostic Index Combined Biologic Index (MIPIb) score was calculated to be 6.5 points based on his age, ECOG performance status of 0-1, normal serum LDH, normal white blood cell count and elevated Ki67 proliferative index, stratifying patient into the high-risk group, with an estimated median overall survival of 37 months. Due to the bulky MCL involvement in the palpebral conjunctiva affecting his vision and eyelid function, he was immediately treated with radiation therapy to the bilateral orbits. PET-CT revealed adenopathy above and below the diaphragm. Bone marrow biopsy revealed focal involvement (5-10%) by MCL. Brain MRI revealed MCL infiltration in the bilateral orbits and lacrimal glands. Upper and lower endoscopy revealed multiple polyps positive for MCL. Given the advanced stage of the disease and his high-risk stratification, he was started on intensive induction chemotherapy with rituximab, dexamethasone, cytarabine, and carboplatin and received prophylactic intrathecal methotrexate. Systemic imaging after completion of four cycles of treatment revealed near resolution of the majority of the lymphadenopathy and all of the lymph nodes no longer demonstrated any significant metabolic activity. He completed two additional cycles of systemic chemotherapy and is currently being evaluated for autologous hematopoietic stem cell transplantation in complete remission-1 given his excellent response to treatment, his young age, high-risk disease at diagnosis, and good performance status. Despite the diffuse and extensive systemic disease, interestingly, our patient did not exhibit any constitutional or metastasis-associated symptoms and only presented with isolated periorbital swelling. Our case emphasizes the rare extranodal site of involvement by MCL and encourages all medical providers to remain cognizant of the varying ways in which MCL can present clinically

INFLUENCE OF CADRE TRAINING IN INCREASING TOOTHBRUSHING ACTION IN PREGNANT WOMEN

ABSTRACTProblems on dental and oral hygiene are caused by poor dental and oral care. A viable strategy in changing the behavior of pregnant women is through dental hygiene counseling. We present solution for counseling with material which could be heeded by pregnant women. The aim of the research is to improve knowledge, attitude and action to take care of dental and oral hygiene, so that the target can do self-care to dental and oral hygiene. We implemented Research and Development (RD) method comprising 5 stages, namely, information collection, design and build, expert validation and revision, model test and final model results. This was done with the subject in as much as 50 pregnant women. The sample used a purposive sampling technique. Data were tested using intraclass correlation coefficient and paired sample test. The results show that Primary Health Center cadre training is effective in improving the dental and oral hygiene action in pregnant women

Solvent-free protocol for the green synthesis of benzamide analogs of dibenzoazepine

Dibenzoazepine represents an important class of heterocycles, exhibiting potent antidepressant and anticonvulsant activities. Beside, various modifications on this nucleus, amide analogs at N-5 position showed potent antidepressant activities. A previously reported method for the synthesis of benzamide analogs of dibenzoazepine use hazardous and toxic solvents. Herein, we report a new, efficient and solvent-free green method for the synthesis of dibenzoazepine benzamides (6-21)