251 research outputs found
THE IMPACT OF CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT IN ISLAMIC AND CONVENTIONAL BANKS
Purpose ā This paper aims to examine the association between internal corporate governance and earnings management and to compare earnings management practices in Islamic banks versus conventional banks in the MENA region.
Design/methodology/approach ā This paper uses an unbalanced panel data of 20 Islamic banks and 100 conventional banks, from eleven countries in the MENA region over the period 2012-2017. Discretionary accruals are used to measure earnings management by estimating loan loss provision. Regression analysis is used to test the hypotheses.
Findings ā The results indicate that Islamic banks provide fewer earnings management practices compared to conventional banks. Besides, the results show that among the six corporate governance mechanisms studied in this paper only board meetings, board size, and board independence can help in mitigating earnings management for conventional banks. Whereas, for the case of Islamic banks, corporate governance mechanisms have no impact on reducing earnings management.
Practical implications ā This paper could offer some recommendations for policymakers, regulators, and users of financial statements. The results of this study could assist in improving the monitoring role of the board of directors and understanding the relationship between corporate governance mechanisms and earnings management.
Originality/value ā This paper contributes by investigating the effect of new mechanisms on earnings management, and by examining earnings management practices in Islamic banks compared to conventional banks in unexamined countries and periods.
Keywords Earnings management, Earnings quality, Islamic banks, Conventional banks, Corporate governance mechanisms, Annual reports, MENA region.
Paper type Research pape
Intrauterine device is embraced by the placenta
The intrauterine device (IUD) is a contraceptive method which are tiny, T-shaped plastic, that is placed within the uterus and left there, is used all throughout the world with more than 99% effectiveness rate. Pregnancy with a levonorgestrel-releasing intrauterine system (LNG-IUS) in situ is very rare. Intracavitary pregnancy with an IUD can lead to a higher risk of infection and preterm birth. We described a case of a live birth with an IUD inserted into the placenta. A 27-year-old Syrian woman in G4P3 with a history of healthy vaginal deliveries arrived in our delivery room at 39+3 weeks gestation complaining of labor pain A vaginal examination revealed bulging membranes and a fully dilated cervix. She delivered a live baby boy, weighing 3100 g and being sent to the nursery with an APGAR score of 9 to 10. When the placenta was examined, a white foreign object that was embedded there was discovered to be an intrauterine device. Although intrauterine pregnancy is a potential problem that must be taken into account, ectopic pregnancy is a reasonably common complication of intrauterine contraceptive devices. Although several studies have shown that term pregnancies with excellent prognoses can occur after the removal of intrauterine devices, close monitoring is necessary to detect misplaced copper-T and prevent undesired births
An in vitro simulation model to assess the severity of edge loading and wear, due to variations in component positioning in hip joint replacements
The aim of this study was to develop a preclinical in vitro method to predict the occurrence and severity of edge loading condition associated with the dynamic separation of the centres of the head and cup (in the absence of impingement) for variations in surgical positioning of the cup. Specifically, this study investigated the effect of both the variations in the medialālateral translational mismatch between the centres of the femoral head and acetabular cup and the variations in the cup inclination angles on the occurrence and magnitude of the dynamic separation, the severity of edge loading, and the wear rate of ceramicāonāceramic hip replacement bearings in a multiāstation hip joint simulator during a walking gait cycle. An increased mismatch between the centres of rotation of the femoral head and acetabular cup resulted in an increased level of dynamic separation and an increase in the severity of edge loading condition which led to increased wear rate in ceramicāonāceramic bearings. Additionally for a given translational mismatch, an increase in the cup inclination angle gave rise to increased dynamic separation, worst edge loading conditions, and increased wear. To reduce the occurrence and severity of edge loading, the relative positions (the mismatch) of the centres of rotation of the head and the cup should be considered alongside the rotational position of the acetabular cup. This study has considered the combination of mechanical and tribological factors for the first time in the medialālateral axis only, involving one rotational angle (inclination) and one translational mismatch
Wear of 36-mm BIOLOX(R) delta ceramic-on-ceramic bearing in total hip replacements under edge loading conditions.
Ceramic-on-ceramic bearings have become of great interest due to the substantial improvements in the manufacturing techniques and material properties and due to polyethylene wear debris-induced osteolysis and the issues with metal wear debris and ion release by metal-on-metal bearings. Edge loading conditions due to translational malpositioning (microseparation conditions) have been shown to replicate clinically relevant wear mechanisms and increase the wear of ceramic-on-ceramic bearings; thus, it was necessary to test new bearing materials and designs under these adverse conditions. The aim of this study was to assess the effect of increasing head size on the wear of BIOLOX(Ā®) delta ceramic-on-ceramic bearings under edge loading conditions due to rotational (steep cup inclination angle) and translational (microseparation) malpositioning. In this study, six 36-mm ceramic-on-ceramic bearings (BIOLOX delta, CeramTec, Germany) were tested under standard and edge loading conditions using the Leeds II hip simulator and compared to the 28-mm bearings tested and published previously under identical conditions. The mean wear rate under standard gait conditions was below 0.1āmm(3)/million cycles for both the 28-mm and the 36-mm ceramic-on-ceramic bearings, and increasing the inclination angle did not affect the wear rates. The introduction of microseparation to the gait cycle increased the wear rate of ceramic-on-ceramic bearing and resulted in stripe wear on the femoral heads. Under microseparation conditions, the wear rate of size 36-mm bearings (0.22āmm(3)/million cycles) was significantly higher (pā=ā0.004) than that for size 28-mm bearings (0.13āmm(3)/million cycles). This was due to the larger contact area for the larger bearings and deprived lubrication under edge loading conditions. The wear rate of BIOLOX delta ceramic-on-ceramic bearings under microseparation conditions was still very low (<0.25āmm(3)/million cycles) compared to earlier generation ceramic-on-ceramic bearings (BIOLOX forte, 1.84āmm(3)/million cycles) and other bearing materials such as metal-on-metal bearings (2-8āmm(3)/million cycles)
Influence of hip joint simulator design and mechanics on the wear and creep of metal-on-polyethylene bearings
Hip joint simulators are used extensively for preclinical testing of hip replacements. The variation of simulator design and test conditions used worldwide can affect the tribological performance of polyethylene. The aim of this study was to assess the effects of simulator mechanics and design on the wear and creep of ultra-high molecular weight polyethylene. In the first part of this study, an electromechanical simulator and pneumatic simulator were used to compare the wear and creep of metal-on-polyethylene components under the same standard gait conditions. In the second part of the study the same electromechanical hip joint simulator was used to investigate the influence of kinematics on wear. Higher wear rates and penetration depths were observed from the electromechanical simulator compared with the pneumatic simulator. When adduction/abduction was introduced to the gait cycle, there was no significant difference in wear with that obtained under the gait cycle condition without adduction/abduction. This study confirmed the influence of hip simulator design and loading conditions on the wear of polyethylene, and therefore direct comparisons of absolute wear rates between different hip joint simulators should be avoided. This study also confirmed that the resulting wear path was the governing factor in obtaining clinically relevant wear rates, and this can be achieved with either two axes or three axes of rotations. However, three axes of rotation (with the inclusion of adduction/abduction) more closely replicates clinical conditions and should therefore be the design approach for newly developed hip joint simulators used for preclinical testing
Patterns Of Drug Prescribing In A Hospital In Dubai, United Arab Emirates
To determine the pattern of drug prescription by consultants in a private hospital in Dubai, United Arab Emirates, 1190 prescriptions were collected from the hospital's pharmacy over 30 days. In total, 2659 drugs were prescribed. The mean number of drugs per encounter was 2.2. Only 4.4% of all drugs prescribed were generic. Polypharmacy was observed in only 7.5% of all encounters. Information about the prescribing physician and the patient was invariably deficient. Name of patient, age, and gender were absent in 2.9%, 9.7%, and 12% of prescriptions, respectively. In addition, none of the prescriptions mentioned address, diagnosis, or allergy of the patient. Name of physician, signature, speciality and license or registration number were omitted in 12.2%, 10.3%, 20.3%, and 54.9% of prescriptions. The most commonly prescribed therapeutic classes of drugs (and principal drug in each class) were as follows: 23.4% non-steroidal anti-inflammatory drugs (NSAIDs, Diclofenac sodium being 51.6%), 21.4% antibiotics (amoxicillin-clavulanate 13.5%), and 11.5% gastrointestinal drugs (GI, Hyoscine-N-butylbromide 28.1%). Other therapeutic classes included endocrine drugs (6.1%), vitamin supplements (5.9%), nasal decongestants (4%), antihistaminics (3.8%) and cardiovascular drugs (2.6%). Antibiotic injections accounted for 7.4% of all antibiotics prescribed, which was equivalent to 1.6% of all prescriptions. Other agents prescribed in small proportions of encounters collectively amounted to 21.3%. This study reveals the prescription trends, and indicates possible areas of improvement in prescription practice
Computationally efficient modelling of hip replacement separation due to small mismatches in component centres of rotation
Patient imaging and explant analysis has shown evidence of edge loading of hard-on-hard hip replacements in vivo. Experimental hip simulator testing under edge loading conditions has produced increased, clinically-relevant, wear rates for hard-on-hard bearings when compared to concentric conditions. Such testing, however, is time consuming and costly. A quick running computational edge loading model (Python Edge Loading (PyEL) - quasi-static, rigid, frictionless), capable of considering realistic bearing geometries, was developed. The aim of this study was to produce predictions of separation within the typical experimental measurement error of ā¼0.5āÆmm. The model was verified and validated against comparable finite element (FE) models (including inertia and friction) and pre-existing experimental test data for 56 cases, covering a variety of simulated cup orientations, positions, tissue tensions, and loading environments. The PyEL model agreed well with both the more complex computational modelling and experimental results. From comparison with the FE models, the assumption of no inertia had little effect on the maximum separation prediction. With high contact force cases, the assumption of no friction had a larger effect (up to ā¼5% error). The PyEL model was able to predict the experimental maximum separations within ā¼0.3āÆmm. It could therefore be used to optimise an experimental test plan and efficiently investigate a much wider range of scenarios and variables. It could also help explain trends and damage modes seen in experimental testing through identifying the contact locations on the liner that are not easily measured experimentally
Further investigation of confirmed urinary tract infection (UTI) in children under five years: a systematic review.
Background: Further investigation of confirmed UTI in children aims to prevent renal scarring and future complications. Methods: We conducted a systematic review to determine the most effective approach to the further investigation of confirmed urinary tract infection (UTI) in children under five years of age. Results: 73 studies were included. Many studies had methodological limitations or were poorly reported. Effectiveness of further investigations: One study found that routine imaging did not lead to a reduction in recurrent UTIs or renal scarring. Diagnostic accuracy: The studies do not support the use of less invasive tests such as ultrasound as an alternative to renal scintigraphy, either to rule out infection of the upper urinary tract (LR- = 0.57, 95%CI: 0.47, 0.68) and thus to exclude patients from further investigation or to detect renal scarring (LR+ = 3.5, 95% CI: 2.5, 4.8). None of the tests investigated can accurately predict the development of renal scarring. The available evidence supports the consideration of contrast-enhanced ultrasound techniques for detecting vesico-ureteric reflux (VUR), as an alternative to micturating cystourethrography (MCUG) (LR+ = 14.1, 95% CI: 9.5, 20.8; LR- = 0.20, 95%CI: 0.13, 0.29); these techniques have the advantage of not requiring exposure to ionising radiation. Conclusion: There is no evidence to support the clinical effectiveness of routine investigation of children with confirmed UTI. Primary research on the effectiveness, in terms of improved patient outcome, of testing at all stages in the investigation of confirmed urinary tract infection is urgently required
Incorporating corrosion measurement in hip wear simulators: An added complication or a necessity?
Corrosion is not routinely considered in the assessment of the degradation or the lifetime of total hip replacement bearing surfaces. Biomechanical simulations are becoming ever more complex and are taking into account motion cycles that represent activities beyond a simple walking gait at 1āHz, marking a departure from the standard ISO BS 14242. However, the degradation is still very often referred to as wear, even though the material loss occurs due to a combination of tribological and corrosion processes and their interactions. This article evaluates how, by incorporating real-time corrosion measurements in total hip replacement simulations, pre-clinical evaluations and research studies can both yield much more information and accelerate the process towards improved implants
Secretion of extracellular hsp90Ī± via exosomes increases cancer cell motility: a role for plasminogen activation
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