The Importance of Fair Value Accounting to Information Quality on Financial Statements (Field Study of Jordanian Commercial Banks)

The study aimed to identify the importance of the application of fair value accounting on the quality of financial statements to Jordanian commercial banks information. How is expand of the application of accounting fair value to the latest accounting standards used. To achieve this goal the researchers develop a questionnaire for that.  Main findings of this study; the study showed that the more the quality of accounting information elements affected at fair value are appropriate. It was found through a field study that there is a significant impact of the application of fair value accounting and the appropriateness of the accounting information contained in the financial statements of commercial banks listed in ASE. One of the main recommendations of the study are: to listed in ASE commercial banks focus on the appropriateness of accounting information to investors and decision makers because of the impact on the decisions of investors and senior management in making investment decisions and administrative rational. In addition, when the issuance of the financial statements of commercial banks should be these lists are able to give useful and relevant information to help shareholders and investors make appropriate investment decisions. The commercial banks commitment to accounting and financial standards in the preparation of its financial statements because it is considered essentially very important to show the characteristics and quality of accounting information to the financial statements are appropriate and reliable, and committed bank provisions and laws set by the Central Bank of Jordan. Keywords: Fair value accounting, Quality of information, Jordanian commercial banks

Improving Domestic Ergonomics: A Fuzzy-Based Model Approach

In this study a fuzzy logic model was adopted to assess the degree of Domestic Ergonomic Hazards (DEH) among women in the Southwest Nigeria. Three risk factors of weight (Kg), height of load (cm) and the handlers’ arm reach (cm) were used. The leading objective was to provide an improved assessment ergonomics tool to Risk Assessment Filter (RAF). The algorithm of the fuzzy inference engine applied sets of 64 linguistic rules to generate the output variable in lifting/lowering risk. The Spearman’s rank correlation value of 0.85 at the confidence level of 0.01, indicated no significant difference between the human predictions of DEH with the use of RAF tool and the model’s predictions. The risk values and interpretations generated by the model were confirmed not just similar to, but with better information than, using RAF. The study proposed a fuzzy-based model for an enhanced domestic ergonomics among women than using RAF device. It is simple and can find its usefulness in household chores

Development of in vitro propagation system for Atriplex halimus L.

Explants excised from adult shrubs were surface sterilized and cultured on Murashige and Skoog (MS) basal medium in thepresence of plant growth regulators (PGRs) at different concentrations. A high multiplication rate of 7.2-fold was achieved every four weekson MS medium supplemented with 4.44 μM BA, 0.49 μM IBA and 0.58 μM GA3. Rooting was achieved with 73% efficiency within 2-4 weekson agar-gelled MS basal medium free of PGRs. Rooted plantlets were gradually acclimatized to field conditions over 5-6 weeks with 65%efficiency. For in vitro selection for salt tolerance, MS medium was supplemented with increasing concentrations of NaCl ranging between25 and 1000 mM. This study has demonstrated that in vitro shoots could tolerate up to 600 mM NaCl with optimal growth at 200 mM, whilehigher concentrations of NaCl affected growth negatively. Growth and shoot number decreased with increasing NaCl concentration with allplantlets died at 1000 mM NaCl

Camel Milk Triggers Apoptotic Signaling Pathways in Human Hepatoma HepG2 and Breast Cancer MCF7 Cell Lines through Transcriptional Mechanism

Few published studies have reported the use of crude camel milk in the treatment of stomach infections, tuberculosis and cancer. Yet, little research was conducted on the effect of camel milk on the apoptosis and oxidative stress associated with human cancer. The present study investigated the effect and the underlying mechanisms of camel milk on the proliferation of human cancer cells using an in vitro model of human hepatoma (HepG2) and human breast (MCF7) cancer cells. Our results showed that camel milk, but not bovine milk, significantly inhibited HepG2 and MCF7 cells proliferation through the activation of caspase-3 mRNA and activity levels, and the induction of death receptors in both cell lines. In addition, Camel milk enhanced the expression of oxidative stress markers, heme oxygenase-1 and reactive oxygen species production in both cells. Mechanistically, the increase in caspase-3 mRNA levels by camel milk was completely blocked by the transcriptional inhibitor, actinomycin D; implying that camel milk increased de novo RNA synthesis. Furthermore, Inhibition of the mitogen activated protein kinases differentially modulated the camel milk-induced caspase-3 mRNA levels. Taken together, camel milk inhibited HepG2 and MCF7 cells survival and proliferation through the activation of both the extrinsic and intrinsic apoptotic pathways

Isolation and characterization of phenol degrading bacterium strain Bacillus thuringiensis J20 from olive waste in Palestine

This study aimed at isolation of phenol degrading bacteria from olive mill wastes in Palestine. The efficiency of phenol removal and factors affecting phenol degradation were investigated. A bacterial strain (J20) was isolated from solid olive mill waste and identified as Bacillus thuringiensis based on standard morphological, biochemical characteristics and 16SrRNA sequence analysis. The strain was able to grow in a phenol concentration of 700 mg/L as the sole carbon and energy source. The culture conditions showed a significant impact on the ability of these cells to remove phenol. This strain exhibited optimum phenol degradation performance at pH 6.57 and 30 C . Under the optimized conditions, this strain could degrade 88.6% of phenol (700 mg/L) within 96 h when the initial cell density was OD600 0.2. However, the degradation efficiency could be improved from about 88% to nearly 99% by increasing the cell density. Immobilization of J20 was carried out using 4% sodium alginate. Phenol degradation efficiency of the immobilized cells of J20 was higher than that of the free cells, 100% versus 88.6% of 700 mg/L of phenol in 120 h, indicating the improved tolerance of the immobilized cells toward phenol toxicity. The J20 was used in detoxifying crude OMWW, phenolic compounds levels were reduced by 61% compared to untreated OMWW after five days of treatment. Hence, B. thuringiensis-J20 can be effectively used for bioremediation of phenol-contaminated sites in Palestine. These findings may lead to new biotechnological applications for the degradation of phenol, related to olive oil production.The authors thank Prof. Charles Greenblatt from Department of Microbiology and Molecular Genetics, Hebrew University – Hadassah Medical School, Jerusalem, Israel for his help. Suheir I. Ereqat and Ahmad A. Abdelkader contributed equally to this manuscript

Cumulative Burden of Morbidity Among Testicular Cancer Survivors After Standard Cisplatin-Based Chemotherapy: A Multi-Institutional Study

Purpose In this multicenter study, we evaluated the cumulative burden of morbidity (CBM) among > 1,200 testicular cancer survivors and applied factor analysis to determine the co-occurrence of adverse health outcomes (AHOs). Patients and Methods Participants were ≤ 55 years of age at diagnosis, finished first-line chemotherapy ≥ 1 year previously, completed a comprehensive questionnaire, and underwent physical examination. Treatment data were abstracted from medical records. A CBM score encompassed the number and severity of AHOs, with ordinal logistic regression used to assess associations with exposures. Nonlinear factor analysis and the nonparametric dimensionality evaluation to enumerate contributing traits procedure determined which AHOs co-occurred. Results Among 1,214 participants, approximately 20% had a high (15%) or very high/severe (4.1%) CBM score, whereas approximately 80% scored medium (30%) or low/very low (47%). Increased risks of higher scores were associated with four cycles of either ifosfamide, etoposide, and cisplatin (odds ratio [OR], 1.96; 95% CI, 1.04 to 3.71) or bleomycin, etoposide, and cisplatin (OR, 1.44; 95% CI, 1.04 to 1.98), older attained age (OR, 1.18; 95% CI, 1.10 to 1.26), current disability leave (OR, 3.53; 95% CI, 1.57 to 7.95), less than a college education (OR, 1.44; 95% CI, 1.11 to 1.87), and current or former smoking (OR, 1.28; 95% CI, 1.02 to 1.63). CBM score did not differ after either chemotherapy regimen ( P = .36). Asian race (OR, 0.41; 95% CI, 0.23 to 0.72) and vigorous exercise (OR, 0.68; 95% CI, 0.52 to 0.89) were protective. Variable clustering analyses identified six significant AHO clusters (χ2 P < .001): hearing loss/damage, tinnitus (OR, 16.3); hyperlipidemia, hypertension, diabetes (OR, 9.8); neuropathy, pain, Raynaud phenomenon (OR, 5.5); cardiovascular and related conditions (OR, 5.0); thyroid disease, erectile dysfunction (OR, 4.2); and depression/anxiety, hypogonadism (OR, 2.8). Conclusion Factors associated with higher CBM may identify testicular cancer survivors in need of closer monitoring. If confirmed, identified AHO clusters could guide the development of survivorship care strategies

The non-zero divisor graph of ring of integers modulo six and the hamiltonian quaternion over integers modulo two

The study of graph theory was introduced and widely researched since many practical problems can be represented by graphs. A non-zero divisor graph is a graph in which its set of vertices is the non-zero elements of the ring and the vertices x and y are adjacent if and only if xy ≠ 0. In this study, we introduced the non-zero divisor graphs of some finite commutative rings in specific the ring of in tegers modulo 6, 6 and ring of Hamiltonian quaternion, (2). First, the non-zero divisors of the commutative rings are found. Then, the non-zero divisor graphs are constructed. Finally, some properties of the graph, including the chromatic number, clique number, girth and the diameter are obtained

Pharmaceutical Characterization of MyoNovin, a Novel Skeletal Muscle Regenerator: in silico, in vitro and in vivo Studies.

MyoNovin is a novel skeletal muscle-regenerating compound developed through synthesis of two nitro groups onto a guaifenesin backbone to deliver nitric oxide to skeletal muscle with a potential to treat muscle atrophy. The purpose of this study was to utilize in silico, in vitro, and in vivo approaches to characterize MyoNovin and examine its safety, biodistribution, and feasibility for drug delivery. In silico software packages were used to predict the physicochemical and biopharmaceutical properties of MyoNovin. In vitro cardiotoxicity was assessed using human cardiomyocytes (RL-14) while effects on CYP3A4 metabolic enzyme and antioxidant activity were examined using commercial kits. A novel HPLC assay was developed to measure MyoNovin concentration in serum, and delineate initial pharmacokinetic and acute toxicity after intravenous administration (20 mg/kg) to male Sprague-Dawley rats. MyoNovin showed relatively high lipophilicity with a LogP value of 3.49, a 20-fold higher skin permeability (19.89 cm/s*107) compared to guaifenesin (0.66 cm/s*107), and ~10-fold higher effective jejunal permeability (2.24 cm/s*104) compared to guaifenesin (0.26 cm/s*104). In vitro, MyoNovinwas not cytotoxic to cardiomyocytes at concentrations below 8 μM and did not inhibit CYP3A4 or show antioxidant activity. In vivo, MyoNovin had a short half-life (t1/2) of 0.16 h, and a volume of distribution Vss of 0.62 L/kg. Biomarkers of MyoNovincardiac and renal toxicity did not differ significantly from baseline control levels. The predicted high lipophilicity and skin permeability of MyoNovin render it a potential candidate for transdermal administration while its favourable intestinal permeation suggests it may be suitable for oral administration. Pharmacokinetics following IV administration of MyoNovin were delineated for the first time in a rat model. Preliminary single 20 mg/kg dose assessment of MyoNovin suggest no influenceon cardiac troponin or β-N-Acetylglucosaminidase. This article is open to POST-PUBLICATION REVIEW. Registered readers (see "For Readers") may comment by clicking on ABSTRACT on the issue's contents page

Evaluation of Salicornia bigelovii Germplasm for Food Use in Egypt and the United Arab Emirates Based on Agronomic Traits and Nutritional Composition

Climate change significantly aggravates the quality of soil and water, especially in desert regions such as the United Arab Emirates (UAE) and Egypt concluding in an alarming increase in salinity in the reservoirs of the natural resources. Saline farming rises as a promising solution, utilizing low-quality water and land resources to grow salt-tolerant varieties of conventional crops and halophytes. Samphire (Salicornia spp.) is among the most popular multi-purpose halophytes that are locally consumed in several countries around the world as a vegetable. Six Salicornia bigelovii genotypes (ICBA-2, ICBA-3, ICBA-4, ICBA-8, ICBA-9, ICBA-10) were evaluated for their agronomic performance and nutritional composition in Dubai in UAE and, for the first time, at the Red Sea Governorate in Egypt in the 2019–2020 season using saline groundwater for irrigation (ECw = 26 and 6.6 dS/m, respectively). ICBA-10 performed well in both locations with high green biomass and seed yield (10.9 kgm-2 and 116.3 gm-2, respectively, in UAE; 7.7 kgm-2 and 82.9 gm-2, respectively, in Egypt). ICBA-10 was, overall, also good in ion accumulation, total amino acids and unsaturated fatty acids content in both locations for shoots and seeds. Our results indicated that a lack of a drainage system and leaching fraction, the silt loam texture and the drip irrigation system might have contributed in the gradual accumulation of salts in the soil at Mubarak Valley at the end of the experiment at a higher level than ICBA. Apart from the agronomic parameters, higher salinity levels also affected ion accumulation, the amino acids and the fatty acids content for both shoots and seeds, whereas the proximate composition was affected to a lesser extent. Our findings on the high unsaturated fatty acids content under higher salinity corroborate the nutritional value of S. bigelovii oil. Due to its euhalophyte nature, S. bigelovii is a valuable source of minerals, amino acids and antioxidants that render it the most promising salt-loving plant for food use

A systematical characterization of teo2–v2o5 glass system using boron (Iii) oxide and neodymium (iii) oxide substitution: Resistance behaviors against ionizing radiation

This study aimed to performan extensive characterization of a 74.75TeO2–0.25V2O5–(25 - x)B2O3-xNd2O3 glass system with (x = 0, 0.5, 1.0, and 1.5 mol%) for radiation shielding properties. Linear and mass attenuation coefficients were determined using Phy-X PSD software and compared with the simulation using Monte Carlo software MCNPX (version 2.7.0). Half value layer, mean free path, tenth value layer, effective atomic number, exposure buildup factor, and energy absorption buildup factors of VTBNd0.0, VTBNd0.5, VTBNd1.0, and VTBNd1.5 glasses were determined, respectively. The results showed that boron (III) oxide and neodymium (III) oxide substitution has an obvious impact on the gamma ray attenuation properties of the studied glasses. It can be concluded that the VTBNd1.5 sample with the highest content of neodymium (III) oxide (1.5 mol%) is the superior sample for shielding of gamma radiation in the investigated energy range. © 2021 by the authors