Effect of IFRS adoption and corporate governance practices on performance: A study on listed companies in Dubai

This study has been conducted on the financial market of Dubai. The purpose of the study is to understand the effect of IFRS adoption along with corporate governance characteristics over the financial performance of listed companies in Dubai. The study has taken return on assets as the measurement of performance, while IFRS adoption, board independence, board size, and audit quality as the measurement of CG. Firm size and leverage have been taken as control variables. The data has been collected from the annual reports and websites of the companies. Regression analysis is employed to understand the effect of each independent variable on performance. The study has identified that IFRS adoption; board independence, board size, and audit quality have a significant effect over financial performance of companies listed in Dubai stock market. The major contribution of the study is the combined effect of variables, as in the available literature all these variables have not yet been studied collectively

Analyzing the Impact of Significant Factors on Motivation and Accountability of Employees in the Supply Chain of Organization

Undoubtedly, all efforts and behaviors are based on motives and goals. Motives and goals are two of the main internal and external factors that make people reach the destination to work. This article seeks to provide factors that influence the motivation and accountability of employees in the supply chain of organization. The results of the research showed that paying attention to employees' motivational factors and their needs and paying attention to individual differences of each employee is one of the most important factors. Which can be achieved in the productivity of human resources and one of the essential conditions for achieving the goal in every way is to provoke and motivate and respond to the people who do it. Factors like meritocracy, awarding rewards to better services, preventing and disrupting individual choices are one of the most important motivations and responses

Complications after Use of Iliac Bone Graft for Post Cleft Alveolar Bone Defect

Background: The purpose of the present study was to evaluate the efficacy of the iliac bone graft for secondary alveolar bone grafting in cleft patients and to monitor its complications as a donor site during the last five years, in maxillofacial unit, faculty of medicine, Assiut University, Egypt.Methods: Eighteen cleft patients with secondary alveolar bone grafts using iliac crest bone grafts were included in this study, 10 males and 8 females ranging in ages from 6–22 years. Full history taking, operative details, and follow up to one year postoperatively, early and late postoperative complications reported and analyzed.Results: the iliac bone was reliable as a donor site for bone grafting of the alveolar cleft, the success rate was 11/18, also 5/18 had success from the second interference, the overall complications were acceptable.Conclusions: the anterior iliac crest is one of the best sites for autogenous bone graft for treatment of secondary alveolar cleft; it gives a big volume of highly vascular cancellous bone, with accepted range of postoperative complications

Is spinopelvic sagittal alignment correlated with pain level, functional disability and frontal plane projection angle in women with patellofemoral pain syndrome? A cross-sectional study

There is a growing interest concerning the understanding of measurements of spinal and leg alignment in patients with patellofemoral pain syndrome (PFPS). However, evaluating spinopelvic alignment in the sagittal plane with pain level, functional disability and frontal plane projection angle (FPPA) in PFPS has not been adequately addressed. The aim of the study was to identify the correlation of spinopelvic parameters with pain level, functional disability and frontal plane projection angle in women with PFPS. This was a cross–sectional study involving sixty female patients diagnosed with PEPS, with a mean age of 32±6.47. The measurements used in the study included: radiographic parameters (X-Ray), the numeric pain rating scale (NPRS), the Arabic anterior knee pain scale (AAKP/Kujala) and the 2D-FPPA. Spearman correlation analysis was conducted to evaluate the relationship between these parameters. The results of our study demonstrated a strong positive correlation of lumbar lordosis (LL) with pain level and FPPA (r=0.825, r=0.812, p=0.0001). Also, a strong positive correlation of sacral slope (SS) with pain level (r = 0.0.820) and FPPA (r= 0.783). Pelvic tilt (PT) showed a moderate correlation with pain level (r = 0.0.614) and FPPA (r= 0.605), while a weak negative correlation was found between LL, SS and PT and functional disability score (r=-0.397, r=-0.385 and, r=-0.215 p=0.002). It was concluded that LL, SS and PT were significantly related to the pain level, functional disability and frontal plane projection angle in women with PFPS. These spinal alignments should be considered in clinical evaluation of knee-related disorders associated with PFPS

Pars Plana Vitrectomy with Internal Limiting Membrane Peeling in Traumatic Macular Hole: 14% Perfluoropropane (C 3

Purpose. To evaluate the outcome of 23 G PPV and ILM peeling with 14% C3F8 compared with silicone oil tamponade in cases of TMHs without spontaneous closure. Methods. A retrospective comparative study included 33 eyes with TMHs; 7 eyes healed spontaneously, and the remaining 26 eyes have been treated with PPV and ILM peeling. Silicone oil was used as a tamponade for children or adults who refused to adopt face-down position (10 cases). In all other cases (16 cases), 14% C3F8 was used. These cases were followed up for 6 months postoperatively. Results. 26 cases (22 males and 4 females) were reviewed, including 10 cases treated with silicone oil and 16 cases treated with 14% C3F8. Patients’ age ranged from 9 to 54 years. The success rate was 90% in the silicone-filled (9/10) and 94% in the gas-filled (15/16) eyes. At 6 months, the mean BCVA was 0.3 ± 0.25 in the silicone group and 0.2 ± 0.13 in the gas group (p<0.05). Conclusions. Cases of TMHs should be observed for spontaneous closure. PPV with ILM peeling should be conducted for nonclosing cases. Gas and silicone oil tamponades are equally successful in anatomical and visual outcomes. This trial is registered with CTRI/2017/06/008765

Constitutive modeling and hot deformation processing map of a new biomaterial Ti–14Cr alloy

A new biomaterial Ti–14Cr alloy was designed for biomedical applications. The manufacturing process of Ti alloys through hot deformation is crucial for controlling the grain structure and the mechanical performance of the alloy. In the present study, several compression tests at elevated temperatures (1123–1273 K) and strain rate ranges of 0.01–10 s−1 were conducted using a Gleeble-3800 thermomechanical simulator. A processing map of the studied alloy was constructed using the principles of the dynamic material model to evaluate the hot workability and deformation mechanisms at different ranges of temperature and strain rate. The resulting grain structure was correlated with the processing map. The processing map showed that adiabatic shear bands are expected to form at low temperatures (1123–1223 K) and moderate to high strain rates (1–10 s−1), whereas the nucleation of wedge cracks is likely to develop at the grain boundary at high temperatures and low strain rates (1248–1273/0.01 s−1). Consequently, a deterministic domain in the temperature and strain rate ranges of 1148–1273 K and 0.01–0.1 s−1, respectively, was identified as the domain of dynamic recrystallization with a peak efficiency of the order of ∼70% at 1173 K/0.01 s−1, and these were considered to be the optimum parameters for hot deformation. The constitutive flow behavior was modeled based on the hyperbolic–sinusoidal Arrhenius-type equations, and a mathematical relation was used to elucidate the influence of true strain on material constants.publishedVersionPeer reviewe

Reverse saturation absorption spectra and optical limiting properties of chlorinated tetrasubstituted phthalocyanines containing different metals

A highly non-aggregated series of peripherally tetra(2,6-diisopropylphenoxy) substituted phthalocyanines (Pcs) containing different metals (Al, Ga, In and Zn) were prepared and their nonlinear optical properties (NLO), including the optical limiting behavior were investigated. This study explores the effect of the implanted metals along with the peripheral chlorine atoms on the NLO of the prepared complexes, thereby improving their optical limiting performance. The best wavelength at which the Pc complex exhibits the strongest nonlinear effect was determined over the low absorption window region (420–590 nm) comprised between the Q and B bands using a nanosecond pulsed laser with the aid of a Z-scan technique. The excited state absorption cross sections (σeff) have been found to be wavelength dependent with common double peaks at 505 nm and around 485 nm and the highest value was calculated for Pc1–In (1.1 × 10−16 cm2). The figure of merit spectra show different spectral structure when compared to the excited state absorption spectra and the largest figure of merit value was found to be around 107 for Pc1–In derivative. In full agreement with reverse saturation results, the optical limiting measurements, carried out at 485 nm and 532 nm for each derivative, show very low optical limiting thresholds at the former wavelength. In the continuous wave excitation regime, the Z-scan measurements, which were carried out at 632.8 and 532 nm, showed strong refractive and absorptive nonlinear effects

Phytic Acid Exposure Alters AflatoxinB1-induced Reproductive and Oxidative Toxicity in Albino Rats (Rattus norvegicus)

The increased use of feed in Egypt's aquaculture and animal industries raises concerns about the possible presence of mycotoxins in feedstuffs. The use of alternative medicine, such as botanicals and nutritional supplements, has become popular with inflammatory cases. The present study aimed to testify the role played by phytic acid (IP6) in enhancing the reproductive and oxidative toxicity induced in aflatoxinB1 (AFB1) treated white male albino rats (Rattus norvegicus) throughout treatment and withdrawal periods. One hundred and twenty white male albino rats were grouped into four groups. Group 1, was injected with 300 μg kg−1 body wt of AFB1 once every 3 days for 15 days and left uninjected for another 15 days to study the withdrawal effect. Group 2, was injected with 300 μg kg−1 body wt of AFB1 once every 3 days for 15 days and treated simultaneously with IP6 daily for another 15 days. Group 3, was treated daily with IP6 (40 mg kg−1 body wt) for 15 days and with no treatment for other 15 days. Group 4, injected with equivalent volume of sterile phosphate buffer saline solution as a control group. Sera were taken at the experimental intervals and assayed for testosterone hormone, follicular-stimulating hormone (FSH) and luteinizing hormone (LH) to determine the toxicological impact of AFB1 and the possibility of amelioration by phytic acid on the reproductive performance of the studied animal. The effects of AFB1 treatment on the absolute and relative weight of testis as well as its histopathologic effect on the testis and the possibility of amelioration by IP6 treatment were evaluated. The activities of enzymatic and non-enzymatic anti-oxidants, in addition to lipid peroxidation were measured in the testis’ homogenate of AFB1-treated rats. A decrease in sex hormone levels, an increase in testicular lipid peroxidation product levels and a significant decrease in testicular glutathione content, catalase and total peroxidase and superoxide dismutase activities were recorded. The histopathologic alterations revealed a degeneration and highly mitotic division within the spermatogenic nuclei, in addition to some karyomegaly and nuclear pyknosis. It is concluded that the reduction in the toxicity of free radicals by phytic acid might be responsible for the protective influence observed

Tetra and octa (2, 6-di-iso-propylphenoxy)-substituted phthalocyanines

This work reports on the synthesis of novel metal free, zinc, aluminum, gallium and indium tetra and octa (2,6-di-iso-propylphenoxy)-substituted phthalocyanine derivatives. UV-visible and 1H NMR analyses confirm that a non-planar conformation, adapted by the phenoxy substituents due to steric interaction in both derivative series, perfectly discourage cofacial aggregation. Fluorescence quantum yields vary as a function of the number of substituents on the ring periphery, while the fluorescence lifetimes display no distinct trend. Triplet quantum yields are significantly larger for the tetra 2,6-di-iso-propylphenoxy- substituted derivatives relative to their corresponding octa-substituted species. However there was no overall trend in the triplet lifetime values. For almost all of the phthalocyanine derivatives, singlet oxygen was produced with relatively good quantum yields. This study explores the possibility of fine-tuning their physicochemical properties by simple structural modification