The evolution of accounting in developing countries : the study of Jordan

The main purposes of this study are to ascertain whether Jordan's accounting systems (enterprise, government, social) provide the necessary information for its socio- economic development planning and to suggest means by which to improve accounting in the country.An attempt is made to describe the Jordanian environment and to determine the possible orientation of accounting in Jordan. It is shown that Jordan is a developing country, which was and still is subject to pressure from foreign powers both politically and economically. This pressure has created a bias towards the U.K.! USA accounting systems. Laws and regulations, accounting education and the accounting profession, are oriented towards the accounting of these two countries.The study of accounting development in Jordan revealed that public accounting has not reached the stage where it can be recognised as a developed profession. The empirical study revealed that the most important items needed to improve national accounting practices are as follows: (1) an active accounting organisation; (2) accounting principles suitable to the Jordanian environment; (3) official auditing pronouncements; and (4) a code of professional conduct.The empirical survey revealed the inadequacy and unsuitability of current reporting practices to the needs of the local users of financial reports. It also identified the following as major problems facing accounting profession in Jordan: (1) shortage of qualified accountants; (2) weakness and underdevelopment of the Jordanian accounting curricula; and (3) lack of sufficiently qualified teaching staff.Several recommendations are made concerning the development of the accounting profession and education so they can meet the challenge of economic development. These recommendations call for improvement in accounting practices, organisation of the profession, coordination of efforts with government, and increase in contacts with accountants in other countries

Variability in bulb shape of selected onion inbreds and their hybrids

Typescript (photocopy) Thesis (M.S.)--Iowa State University, 1964. Includes bibliography

Dietary assessment and nutrition pattern of maternal with gestation diabetes at Misurata Medical Centre

Background: The gestational diabetes mellitus (GDM) is yet another pregnancy complication for a pregnant woman, GDM happens when the body fails to produce enough insulin to regulate the sugar in blood. A healthy dietary regimen and eating behavior regarding GDM is a necessarily to ensure the health and development of pregnancy stages. Objectives: This study was conducted to assess nutrition patterns of gestation diabetes, also to correlate fasting blood glucose and HbA1c with anthropometric parameters, lifestyle and dietary pattern of maternal with GDM at Misurata. Materials and methods: Hospital-based cross section study was performed on 150 participants, whose selected randomly from Misurata Medical Centre (MMC). The data were collected thoroughly structured questionnaire and patient file. Result: The majority of participants (68 %) were fall with age group 20–35 years, greater of maternal at third trimester (55 %), maternal (22 %) had delivered babies with birth weight than 4 kg. Greater maternal (75 %) had family history with diabetes mellitus, whose diagnosed with polycystic ovary syndrome (19 %) and obesity (72 %) obese. The results revealed that majority of participant (84 %) hadn’t therapeutic diet. Highest rates of participants (57 %, 83 %, 80 %) had consumed high glycemic, fast and fatty food. Majority of participants (78 %) had elevated fasting blood glucose (≥120 mg/dl). Greater participants (92 %) had elevated HbA1c (≥6.5 %). Highly significant correlation (P≤0.01) of HbA1c and FBS with multi-pregnancies, age, birth weight and multiparty. Whereas, a significant correlation (P≤0.05) between weight birth, age, multi-pregnancy and abortion. Conclusion: the nutrition risks factors associated GDM will threatening health pregnancy unless the maternal committed with therapeutic diet pla

The Involvement of the Parents of Students in Al Ain Eastern Common Schools for Cycle 2 & 3 in the Educational Process.

This study aimed at identifying the degree of educational partnership between students’ parents and Al-Ain Eastern Cycle 2 & 3 schools. Furthermore, the study investigated the most significant recommendation to promote that partnership. Accordingly, the researcher used the quantitative and qualitative research approach to collect the required data. A survey and an interview were designed to collect the quantitative and qualitative data respectively. The study population comprised students’ parents in four schools in Al Ain eastern outskirts. All of those schools are affiliated with Al-Ain Education Office. The study sample consisted of 2000 parents with 500 parents for each school to investigate the quantitative research question whereas a sample from parents and administrators was chosen to answer the qualitative research question. The study analysis included, the SPSS for statistical analysis which provided the answer to the quantitative research question while thematic analysis offered answers to the qualitative question. The study was conducted during the first trimester of 2015/2016. The study generated a number of findings for both of the two research questions. For the quantitative questions, the results showed that the schools support for parents’ involvement in the learning process in four areas out of five included in the survey. These areas include promoting parents’ responsibilities at home, enhancing students learning at home, voluntary work, and taking part in decision – making. However, active communication area rated better in terms of the support provided by schools to parents as it ranged from limited to medium. The results indicate a poor partnership between schools and parents. Regarding the qualitative question, the study revealed that there were shared ideas and recommendations between the schools and parents regarding enhancing mutual partnership. Most ideas call for the necessity to promote and vary partnership means and strategies

Influence of Vitamins and Exogenous Enzymes Combination on alleviating Heat Stress in Lactating Ewes under Egyptian Summer Conditions

The present experiment was designed to study the effects of vitamin mixtures and exogenous enzymes ZADO® in alleviaties heat stress in ewes in summer temperatures (25-44°C) compared with winter temperatures (8-22°C). Fifty lactating Ossimi ewes were divided randomly into 5 treatment groups. In summer, the experiment included four treatments: (i) control i.e., normal summer conditions, no supplements (control 2), (ii) ewes supplemented with 10 g/head/day of ZADO® mixed in the concentrate, (iii) ewes supplemented with vitamin AD3E (250 mg/kg BW) and C (45 mg/kg BW) mixture, and (iv) ewes supplemented with ZADO® and vitamin mixture as above. In winter, the treatment comprised of assessments only under normal winter condition (8 to 22°C) without any additives (control 1). Blood and milk samples from each ewe were collected biweekly throughout lactation. Results indicate that plasma total protein, total lipids and glucose, and milk production and composition were decreased (P<0.01) in summer compared with winter. Addition of ZADO® increased plasma total protein, glucose, milk production, protein and lactose as compared with summer control (control 2). Vitamin mixture increased (P<0.01) plasma total protein, milk production and milk protein, but had no effect on total lipids, glucose, milk fat and lactose. Combination of vitamin mixture with ZADO® addition increased the ability of lactating ewes to alleviate hea

Locating and Quantifying Necking in Piles Through Numerical Simulation of PIT

Defects of concrete piles can occur at any point during the construction of piles. Most common types of pile integrity issues are; presence of voids, inconsistency in concrete mix, entrapped groundwater or slurry, and geometric dislocation. These defects can be categorized based on the place in the construction sequence at which the defect occurs. This research introduces several numerical models of defected piles with various scenarios in order to identify, locate, and quantify the necking occurring in these piles. The finite element software (ADINA) is used to simulate the studied models. The soil domain is modeled as an axisymmetric space around the concrete pile. Five diameters of piles (40, 60, 80, 100 and 120 cm) are studied. Necking is modeled at three different locations along the pile namely; upper, middle, and bottom third. Four ratios between the necking diameter and pile diameter are also studied. The dynamic force used in this research is that simulating the pile integrity test (PIT) case, with 2.5 N impact load applied at the pile head, half wave of sinusoidal pattern, and 0.5 kilo hertz frequency. The time domain of the dynamic force analysis is equal to 0.0175 sec, and applied in 450 steps

Whey protein enhances normal inflammatory responses during cutaneous wound healing in diabetic rats

<p>Abstract</p> <p>Background</p> <p>Prolonged wound healing is a complication of diabetes that contributes to mortality. Impaired wound healing occurs as a consequence of excessive reactive oxygen species (ROS) production. Whey protein (WP) is able to reduce the oxygen radicals and increase the levels of the antioxidant glutathione. Thus, the aim of this study was to determine whether dietary supplementation with WP could enhance normal inflammatory responses during wound healing in diabetic rats. Animals were assigned into a wounded control group (WN), a wounded diabetic group (WD) and a wounded diabetic group orally supplemented with whey protein (WDWP) at a dose of 100 mg/kg body weight.</p> <p>Results</p> <p>Whey protein was found to significantly decrease the levels of malondialdehyde (MDA), nitric oxide (NO) and ROS. A significant restoration of the glutathione level was observed in WDWP rats. During the early wound healing stage, IL-1β, TNF-α, IL-6, IL-4 and neutrophil infiltration were significantly decreased in WD mice. WP supplementation was found to restore the levels of these inflammatory markers to the levels observed in control animals. In addition, the time required for wound healing was significantly prolonged in diabetic rats. WP was found to significantly decrease the time required for wound healing in WDWP rats.</p> <p>Conclusion</p> <p>In conclusion, dietary supplementation with WP enhances the normal inflammatory responses during wound healing in diabetic mice by restoring the levels of oxidative stress and inflammatory cytokines.</p

Biotransformation der analgetische antipyretischer Medikamente Metamizol und Aminopyrin durch genetisch polymorphe Enzyme

Two formerly very frequently used analgesic drugs or active metabolites of analgesic drugs, namely 4-methylaminoantipyrine (derived from metamizole) and 4-dimethylaminoantipyrine (also termed antipyrine) were studied here concerning the specific enzymes involved in their oxidative biotransformation by genetically polymorphic and non-polymorphic enzymes. The main conclusions from this investigation are: • In vitro metabolism of methylaminoantipyrine to 4-aminoantipyrine was characterized by a Km of 20.9 µmol/l and a Vmax of 201 pmol/mg/min in rat liver microsomes (1.25 mg/ml protein). Strongest inhibition of methylaminoantipyrine demethylation in rat liver microsomes was achieved with omeprazole with an IC50 of 0.05 mM • In human liver microsomes, mean Km and Vmax were 154 µmol/l and 143 pmol/mg/min, respectively (2.5 mg/ml protein). Strong inhibition of these reactions was observed after co-incubation with omeprazole (CYP2C19), fluvoxamine (CYP2C19 and CYP1A2), and tranylcypromine (CYP2C19) with IC50 values of 0.07, 0.07 and 0.18 mmol/l, respectively. • Some formation of 4-aminoantipyrine from methylaminoantipyrine was observed in the incubations with recombinant CYP2C19, CYP2D6, CYP1A2, CYP2C8, CYP2A6, CYP1A1, CYP1B1, CYP3A4, CYP3A5, CYP3A7, CYP2C9 and CYP2E1 but the highest formation was observed with CYP2C19. Intrinsic clearances were 0.077 (CYP2C19), 0.027 (CYP2D6), 0.026 (CYP1A2), 0.017 (CYP1A1) and 0.016 (CYP2C8) µl/min/pmol CYP, respectively. • It is concluded that CYP2C19 is the most important cytochrome P450 enzyme involved in metamizole metabolism but the enzymes CYP2D6 and CYP1A2 may also be involved. • In human liver microsomes, mean Km and Vmax for the demethylation of dimethylaminoantipyrine (Aminopyrine) to methylaminoantipyrine were 472 µmol/l and 443 pmol/mg/min, respectively (2.5 mg/ml protein). S inhibition of these reactions was observed after co-incubation with quinidine (a prototypic CYP2D6 inhibitor), and moclobemide. • The formation of 4-methylaminoantipyrine from dimethylaminoantipyrine was observed in the incubations with recombinant CYP2D6, CYP2C19, CYP1A1, CYP1B1, CYP1A2, CYP3A5 and CYP2C8, but the highest formation was observed with CYP2D6 with an intrinsic clearance of 0.11 µl/pmol CYP/min. Intrinsic clearances via CYP2C19, CYP1A1 and CYP1B1 were significantly lower with values of 0.02 µl/pmol CYP/min for all these three enzymes. • In slight contrast to earlier data of Niwa et al, we concluded that CYP2D6 may be the most important enzyme responsible for the N-demethylation of 4-dimethyl-aminoantipyrine (aminopyrine) to 4-methylaminoantipyrine in human hepatic biotransformation. Altogether, these findings suggest that CYP2C19 and CYP2D6 are medically important enzymes responsible for the metabolism of therapeutic agents on the analgesic-antipyretic drugs, metamizole and aminopyrine and the role of the genetic polymorphisms in the genes coding for these enzymes for adverse effects should be further studied.In der vorliegenden Arbeit wurden die Analgetika bzw. aktiven Analgetika-Metaboliten 4-Methylaminoantipyrin (abgeleitet vom Metamizol) und 4-Dimethylaminoantipyrin (auch bekannt als Antipyrin oder Aminopyrin) • Der in vitro Metabolismus von 4-Methylaminoantipyrin zu 4-Aminoantipyrin in Rattenlebermikrosomen (1.25 mg/ml Protein) konnte durch einen KM-Wert von 30,9 µmol/l und einen Vmax-Wert von 58.5 pmol/mg/min charakterisiert werden. Omeprazol bewirkte mit einem IC50-Wert von 0.05 mM die stärkste Inhibition der 4-Methylaminoantipyrin-Demethylierung in Rattenlebermikrosomen. • In humanen Lebermikrosomen (2.5 mg/ml Protein) wurden ein KM-Wert von 251 µmol/l und ein Vmax-Wert von 144 pmol/mg/min ermittelt. Co-Inkubationen mit Omeprazol (CYP2C19), Fluvoxamin (CYP2C19 and CYP1A2) oder Tranylcypromin (CYP2C19) führten jeweils zu einer starken Inhibition (IC50-Werte von 0.07, 0.07 and 0.18 mmol/l). • Eine Entstehung von 4-Aminoantipyrin aus 4-Methylaminoantipyrin konnte unter Zugabe aller der rekombinanten Enzyme CYP450 beobachtet werden. Die höchste Aktivität in der Bildung von 4-Aminopyrin zeigte das rekombinante Enzym CYP2C19 mit einer intrinsischen Clearance von 0.092 µl/pmol CYP/min. Für weitere Enzyme mit einer nennenswerten 5-Methylaminoantipyrin-Demethylaseaktivität ergaben sich folgende Clearance-Werte: 0.027 µl/pmol CYP/min (CYP2D6), 0.026 µl/pmol CYP/min (CYP1A2), 0.017 µl/pmol CYP/min (CYP1A1) und 0.016 µl/pmol CYP/min (CYP2C8). • Aus diesen Ergebnissen schlossen wir, dass CYP2C19 das wichtigste Cytochrom-P450-Enzym im Metabolismus von 4-Methylaminoantiyprin sowohl beim Menschen als auch bei der Ratte ist, jedoch scheinen auch die Enzyme CYP2D6 und CYP1A2 eine gewisse Rolle bei dieser Metabolisierung zu spielen. • In humanen Lebermikrosomen (2.5 mg/ml Protein) ergaben sich für die Demethylierung von Dimethylaminoantipyrin (Antipyrin) zu Methylaminoantipyrin ein KM-Wert von 472 µmol/l und ein Vmax-Wert von 443 pmol/mg/min. Unter Co-Inkubation mit Chinidin (ein prototypischer CYP2D6-Inhibitor) und mit Moclobemid (ein Inhibitor inbesondere von CYP2C19) zeigte sich eine starke Inhibition dieser Reaktionen. • Eine Bildung von 4-Methylaminoantipyrin aus Dimethylaminoantipyrin erfolgte in Inkubationen mit rekombinantem CYP2D6, CYP2C19, CYP1A1, CYP1B1, CYP1A2, CYP3A5 und CYP2C8, wobei Antipyrin durch CYP2D6 mit einer intrinsischen Clearance von 0.11 µl/pmol CYP/min am aktivsten umgesetzt wurde. Die durch CYP2C19, CYP1A1 und CYP1B1 vermittelten intrinsischen Clearances waren mit Werten von 0.02 µl/pmol CYP/min signifikant niedriger. Zusammengefasst lassen die vorliegenden Ergebnisse darauf schließen, dass CYP2C19 und CYP2D6 medizinisch relevante Enzyme darstellen, die am Metabolismus der analgetisch-antipyretischen Arzneimittel Metamizol und Aminopyrin

CAVEOLIN-1 RESTORES PANCREATIC CANCER CELL DIFFERENTIATION AND MEMBRANOUS E-CADHERIN THROUGH SUPPRESSION OF EPITHELIAL-MESENCHYMAL TRANSITION

Il tumore al pancreas è un cancro che origina dalle cellule all’interno della ghiandola addominale chiamata pancreas. La prognosi è considerata generalmente grave a causa della diagnosi spesso tardiva. Il cancro al pancreas non presenta all’inizio chiari sintomi ed e’ caratterizzato da una rapida disseminazione metastatica e resistenza alla chemioterapia. Recentemente queste due caratteristiche sono state descritte come conseguenza di un processo di transizione epitelio-mesenchimale (EMT) delle cellule tumorali. In questo studio abbiamo cercato di chiarire il ruolo della proteina di membrana caveolina-1 (CAV-1) in EMT. Caveolina-1 è la molecola principale costituente delle caveolae, invaginazioni ricche di sfingolipidi e colesterolo della membrana plasmatica. E’ stato riportato che Cav-1 è implicata nella regolazione dell’espressione della proteina E-caderina e nel processo EMT. Noi abbiamo infettato una linea cellulare umana tumorale pancreatica, Panc 10.05, con il vettore retrovirale pBABE con inserito o meno il c-DNA della caveolina-1. Il risultato e’ stato che le cellule Panc10/cav-1 presentavano una morfologia poligonale ed erano più aderenti tra loro rispetto alle cellule trasfettate con il vettore vuoto (Panc10/pBabe) che mostravano una morfologia fusiforme e allungata e meno contatto tra le cellule. Inoltre, l'analisi con immunofluorescenza e western blot ha dimostrato che nelle cellule Panc10/cav-1 era ripristinata l’espressione della proteine E-caderina e β-catenina a livello della membrana plasmatica. La perdita dell’espressione di E-caderina è considerata un marker del processo di EMT e il suo recupero è una prova convincente dell’inibizione di EMT. Per approfondire il nostro studio abbiamo analizzato l’espressione di proteine regolatrici della E-caderina. Uno degli inibitori, Snail, è risultato essere down-regolato nelle cellule Panc10/cav-1. Abbiamo anche mostrato che l’espressione della cav-1 attenuava l'attivazione di numerose molecole coinvolte in EMT, come ERK, Smad2 e AKT. La disattivazione di queste molecole si traduceva nella diminuzione della migrazione e invasione delle cellule tumorali oltre a diminuire la resistenza alla chemioterapia. Panc10/cav-1 coltivate su matrigel, sistema di coltura tridimensionale, ha mostrato la formazione di sfere regolari, poche ramificazione e irregolarità che sono un'indicazione di EMT e invasività. Inoltre abbiamo mostrato che la linea cellulare tumorale pancreatica altamente metastatica, ASPC-1, quando incubata con il peptide di CAV-1, produceva un significativo arresto del ciclo cellulare. Infine, abbiamo iniettato le cellule Panc10 nel fianco di topi nudi, cosiddetti perche’ atimici e quindi immunodepressi. I tumori ottenuti dall’iniezione di Panc10 /cav-1 erano più piccoli in peso e in volume rispetto ai tumori ottenuti con le cellule Panc10/pBabe. Sorprendentemente i tumori Panc10/cav-1 presentavano agglomerati di cellule differenziate e ben organizzate che erano assenti nei tumori Panc10/pBabe. Queste cellule differenziate esprimevano E-caderina e β-catenina a livello della membrana cellulare oltre ad esprimere a basso livello la proteina Snail. In conclusione questi risultati suggeriscono che la cav-1 agisce come inibitore del processo EMT nelle cellule tumorali pancreatiche attraverso il ripristino della proteina E-caderina e l'inibizione di molecole regolatrici di EMT. CAV-1 puo’ rappresentare potenzialmente una cura per la malattia del cancro al pancreas