The Conversion from US-GAAP to IFRS and Transfer Pricing: Irreconcilable Differences

The purpose of this research paper is fourfold: (a) discuss challenges the convergence from the U.S. GAAP to IFRS poses for multinational companies.  This section also surveys the advantages and disadvanrtages of such conversions; (b) investigate the transfer pricing of intangible assets with several important trends in the global market; (c) analyze and discuss the impact of the conversion on intangible assets' transfer pricing decision for both traditional transaction-oriented transfer pricing and the profit-based methods; and (d) offer recommendations to help alleviate problems associated with transfer pricing when switching to IFRS for the American multinational companies.  Transfer pricing systems of MNCs should be carefully reviewed and updated because financial statement information is used and comparability of that information between tested parties and companies to which they are compared is critical to achieving a reliable analysis to help MNVCs achieving their global strategic objectives

Telenursing Future in Solving the Nursing Global Workforce Gap

Although there are 28 million nurses worldwide, it is not enough to meet patient needs. So we face a future with too much work, with too few workers. Telenursing can help in solving this issue by utilizing the technology in providing distance healthcare and health education to patients/clients with lower costs, effective services and proper clients’ satisfaction especially in rural areas through insufficient accessibility to local clinics or hospitals. Telenursing can use phone calls, video visits and remote monitoring devices in different nursing fields as family, pediatric, geriatric nursing and/or others. Telenursing can improve the quality of nursing care for patients by building relationships with them and improve the preferable outcomes. Telenursing also can decrease the work burden on nurses and direct contacts with patients with negative related health consequences specially after COVID 19 pandemic

An Investigation of the Management Accounting Framework for Performance Evaluation in American Multinational Enterprises

The development of adequate performance evaluation techniques for appraising foreign subsidiaries and their managers in an environment different from their domestic ones has been suggested as an area where management accounting should be extended. This study concerned the performance evaluation of foreign subsidiary managers with the following objectives: (1) to examine the relationships among environmental factors and foreign subsidiary performance, (2) to develop a multinational enterprise (MNE) environmental model to evaluate the performance of subsidiary managers on the basis of controllable factors only, and (3) to test the model in American multinational enterprises for the existence of association among environmental factors and measured performance of foreign subsidiaries. The research method employed in this study was to test for association between noncontrollable environmental factors of a particular foreign country and measured performance of the foreign subsidiary (in terms of ROI) in that particular country. Major noncontrollable factor groups used were economic, political-legal, educational, and social environmental constraints

Role of infrapopliteal

Objective: To compare the outcomes of infrapopliteal angioplasty between diabetic patients and non-diabetic patients with critical limb ischemia. Patients and methods: From March 2014 to December 2014, infrapopliteal angioplasty was performed on 60 limbs (43 men and 17 women with mean age 70.13 years) with the CLI (Fontaine’s grade III or IV). The number of diabetic patients was 40 (66.66%). Follow-up included clinical examination for rest pain improvement and ischemic ulcer healing, and duplex-documented target vessel patency or re-stenosis at discharge and at 3 months. Results: The technical success rate was 100% in diabetic and non-diabetic groups. The ulcer healing rate was 33/37 (89.18%) in diabetic patients vs. 14/15 (93.3%) in non-diabetic patients. And the re-stenosis and re-occlusion rates of treated vessels after 3 months were 10.0% in diabetic vs. 5.0% in non-diabetic groups. Conclusion: There were no significant differences between the 2 groups in the technical success rate, but the 3 months clinical success rate and the primary patency rate were better in non-diabetic than in diabetic patients with no significant differences

Effect of natural PAL-enzyme on the quality of egg white and mushroom flour and study its impact on the expression of PKU related genes and phenylalanine reduction in mice fed on

PKU patients react to therapy with a low phenylalanine diet, but adherence to this diet is troublesome, subsequently the expansion of alternative ways is demand. Phenylalanine ammonia lyase (PAL) is one of this ways, which converts phenylalanine to harmless metabolites; trans-cinnamic acid and ammonia. In the current study, the extraction of PAL enzyme was used to investigate the efficiency for production of functional PKU egg white and mushroom flour with good quality by evaluation of colour characteristics, determination of phenylalanine concentrations and genetic materials expression of PKU related genes and DNA damage. Results indicated that the PAL enzyme treated of egg white and mushroom flour was stable colour and the calculated reduction per cent in phenylalanine concentration from female mice fed on untreated and PAL–treated samples was 22.77% in egg white and 31.37% in mushroom flour. Also, the results revealed that female mice fed on diet contained treated egg white exhibited low expression levels of PKU exons (3, 6, 7, 11, and 12) and low DNA damage which were similar to those in control mice

Efficient Modified Meta-Heuristic Technique for Unconstrained Optimization Problems

In this paper, a new Modified Meta-Heuristic algorithm is proposed. This method contains some modifications to improve the performance of the simulated-annealing algorithm (SA). Most authors who deal with improving the SA algorithm presented some improvements and modifications to one or more of the five standard features of the SA algorithm. In this paper, we improve the SA algorithm by presenting some suggestions and modifications to all five standard features of the SA algorithm. Through these suggestions and modifications, we obtained a new algorithm that finds the approximate solution to the global minimum of a non-convex function. The new algorithm contains novel parameters, which are updated at each iteration. Therefore, the variety and alternatives in choosing these parameters demonstrated a noticeable impact on the performance of the proposed algorithm. Furthermore, it has multiple formulas by which the candidate solutions are generated. Diversity in these formulas helped the proposed algorithm to escape a local point while finding the global minimizer of a non-convex function. The efficiency of the proposed algorithm is reported through extensive numerical experiments on some well-known test problems. The performance profiles are used to evaluate and compare the performance of our proposed algorithm against the other five meta-heuristic algorithms. The comparison results between the performance of our suggested algorithm and the other five algorithms indicate that the proposed algorithm is competitive with, and in all cases superior to, the five algorithms in terms of the efficiency, reliability, and effectiveness for finding the global minimizers of non-convex functions. This superiority of the new proposed algorithm is due to those five modified standard features

Morin suppresses mTORc1/IRE-1α/JNK and IP3R-VDAC-1 pathways: Crucial mechanisms in apoptosis and mitophagy inhibition in experimental Huntington's disease, supported by in silico molecular docking simulations

Aims: Endoplasmic reticulum stress (ERS) with aberrant mitochondrial-ER contact (MERC), mitophagy, and apoptosis are interconnected determinants in neurodegenerative diseases. Previously, we proved the potential of Morin hydrate (MH), a potent antioxidant flavonoid, to mitigate Huntington’s disease (HD)-3-nitropropionic acid (3-NP) model by modulating glutamate/calpain/Kidins220/BDNF trajectory. Extending our work, we aimed to evaluate its impact on combating the ERS/MERC, mitophagy, and apoptosis. Methods: Rats were subjected to 3-NP for 14 days and post-treated with MH and/or the ERS inducer WAG-4S for 7 days. Disease progression was assessed by gross inspection and striatal biochemical, histopathological, immunohistochemical, and transmission electron microscopical (TEM) examinations. A molecular docking study was attained to explore MH binding to mTOR, JNK, the kinase domain of IRE1-α, and IP3R. Key findings: MH decreased weight loss and motor dysfunction using open field and rotarod tests. It halted HD degenerative striatal neurons and nucleus/mitochondria ultra-microscopic alterations reflecting neuroprotection. Mechanistically, MH deactivated striatal mTOR/IRE1-α/XBP1s&JNK/IP3R, PINK1/Ubiquitin/Mfn2, and cytochrome c/caspase-3 signaling pathways, besides enhancing p-PGC-1α and p-VDAC1. WAG-4S was able to ameliorate all effects initiated by MH to different extents. Molecular docking simulations revealed promising binding patterns of MH and hence its potential inhibition of the studied proteins, especially mTOR, IP3R, and JNK. Significance: MH alleviated HD-associated ERS, MERC, mitophagy, and apoptosis. This is mainly achieved by combating the mTOR/IRE1-α signaling, IP3R/VDAC hub, PINK1/Ubiquitin/Mfn2, and cytochrome c/caspase 3 axis to be worsened by WAG-4S. Molecular docking simulations showed the promising binding of MH to mTOR and JNK as novel identified targets. Citation: Mohamed A. El-Emam, Eman Sheta, Hanan S. El-Abhar, Dalaal M. Abdallah, Ahmed M. El Kerdawy, Wagdy M. Eldehna, Mennatallah A. Gowayed, Morin suppresses mTORc1/IRE-1α/JNK and IP3R-VDAC-1 pathways: Crucial mechanisms in apoptosis and mitophagy inhibition in experimental Huntington's disease, supported by in silico molecular docking simulations, Life Sciences, Volume 338, 2024, 122362, ISSN 0024-3205, https://doi.org/10.1016/j.lfs.2023.122362.</p

New [1,2,4]triazolo[4,3-c]quinazolines as intercalative Topo II inhibitors: Design, synthesis, biological evaluation, and in silico studies.

Fifteen quinazoline derivatives were designed and synthesized as DNA intercalators. The cytotoxicity of the designed members was assessed against HCT-116 and HepG2 cancer cell lines. In addition, the topoisomerase II (Topo II) inhibitory effect was assessed. Compound 16 was the most cytotoxic and Topo II inhibitor with low cytotoxicity against Vero cells. Compounds 16, 17, and 18 showed significant DNA binding affinities. Compound 16 showed Topo II catalytic inhibitory effect at a concentration of 10 μM. Further mechanistic investigations revealed the capability of compound 16 to induce apoptosis in HCT-116 cells and arrest the growth at the S and G2/M phases. Also, compound 16 showed a significant increase in the level of BAX (2.18-fold) and a marked decrease in the level of Bcl-2 (1.9-fold) compared to the control cells. In silico studies revealed the ability of the synthesized members to bind to the DNA-Topo II complex