CRITERIA OF THE RETURN TO SPORT AFTER RECONSTRUCTION OF THE ANTERIOR CRUCIATE LIGAMENT

Background: Despite the progress of reconstruction techniques for the anterior cruciate ligament (LCA), the return to sport after this surgery remains a challenge. The absence of good knowledge in the measures of appropriate results after ACL rehabilitation can lead the patients to return to play prematurely, making them in front of a high risk of injury again later. Over one-third of athletes are unable to resume their sport at the same level and almost one fifth will suffer from new accident during this recovery, either on the operated knee or contralateral knee. While the fear of another accident remains the biggest obstacle to return to sport, persistent functional deficits is the leading cause of recurrence tear. Objective: to conduct an environmental study of clinical practice surgeons and physiotherapists decision making in the return to sport (RTS) after ACL ligament; and to gain a better understanding of how clinicians take the suitable decision to back to the sport. Participants: 34 physiotherapists and 11 orthopedic surgeons are included in this study. Interventions: Lebanese surgeons and physiotherapists completed distinct and validated questionnaires which consisted of 10 closed questions, each including a sections on demography, outcome measurement, treatment and procedures including the decisions of the RTS. Data collection: The main measures were the descriptive and subjective collected from orthopedic surgeons and physiotherapists. The use of measures of clinical outcomes by the two groups is qualitatively analyzed for similarities between the professions and criteria recently proposed consensus used to decide the RTS. The level of agreement for the definition of success for the RTS following a ligamentoplasty ACL was explored by the frequency of response for each item. Results: Analysis of the results show that 90% of participants consider that physiotherapists have a vital role in the decision making to return to sport after ACL reconstruction. In addition, several measurement scales are mostly used for evaluation of ACL as the jump test, Lachman test, pain ... while the analysis of the Pearson correlation between the number of patients taken by year and the criteria of success of the decision to return to ground shows a very weak correlation (P <0.452), which reflects the poor experience of Lebanese physiotherapists in the selection of the factors influencing the return to sport. Conclusion: The results show a lack of scientific knowledge in the participants on valid tests that can be used for clinical decision-making to return to sport after ACL reconstruction. Future studies are recommended to verify these results with a large number of participants

Empirical Research on the Ethics of Creative Accounting

The issue of ethics in financial accounting arises in the conditions under which it aims to produce an image of reality so that diverse recipients are informed, and which depend on the assessment of the participants. Their ethics play a particular part in finding the truth, however, because they are those who observe, understand, formalize, and, finally, create financial statements which should reflect the reality faithfully. As temptations are considerable, the search for truth, through formalizing a concrete economic reality, is guaranteed only by the professionalism and consciousness of those involved in the accounting of finance. Accounting practices are basic, however, for creative accounting numerous problems occur. Creating accounting does not clearly correspond to its spirit, even though it fulfils statutory requirements, accounting principles, and reporting norms. The creative accounting function for academics, regulators and investors is of great importance in developing and reporting on financial performance in business. The aim of this research is to identify the degree in which employees in accounting firms in Lebanon use creative accounting techniques

أساليب المحاسبة القضائية في الحد من عمليات غسيل الأموال بالتطبيق على المصارف التجارية العراقية: دراسة ميدانية

هدفت الدراسة الى التعرف على المحاسبة القضائية وبيان دورها واهميتها واساليبها ومجالاتها في تطوير اليات العمل المحاسبي لمحاربة عمليات غسيل الاموال، وتحديد اهم التحديات التي تواجه استخدامها لمكافحة عمليات غسيل الاموال في البيئة العراقية، وبيان واجب المحاسب القضائي في دعم المقاضاة وعندما يكون الشاهد الخبير، وكذلك تحديد السمات الواجب توافرها بالمحاسب القضائي وكيف يمكن تطويرها ليمكنه من خلالها ان يساهم في الحد من عمليات غسيل الاموال والغش والاحتيال والفساد المالي والاداري، وايضاً بيان ماهية جرائم غسيل الاموال ومراحلها والاساليب التي يمكن من خلالها يتم اجراء هذه العملية. اسُتخدم المنهج الوصفي التحليلي مع الاستعانة بأدوات البحث العلمي الاستبيان والمقابلة، وجمعت البيانات بالدراسة من خلال عينة عشوائية من مدققي الحسابات الخارجيين (مراقبي الحسابات) في نقابة المحاسبيين والمدققين العراقيين، والمدققين الداخليين في البنوك التجارية، والخبراء القضائيين في المحاكم، والموظفين الذين يعملون في اقسام مكافحة جرائم غسيل الاموال وتمويل الارهاب في البنوك التجارية العراقية بواسطة عينة عشوائية بسيطة بحجم 291 استبيان، واسُتخدم عدد من الطرق الاحصائية للتوصل الى النتائج، حيث توصلت الدراسة الى أَنّ هنالك ضرورة ملحة لوجود المحاسبة القضائية في العراق، وذلك لدعم المحاكم والجهات الامنية التي تساهم في التغلب على جرائم غسيل الاموال والتقصي في الجرائم ذات الطابع المالي، وتشير الدراسة بوجود علاقة ذات دلالة إحصائية بين اساليب المحاسبة القضائية والحد من جرائم غسيل الأموال، نظراً لفاعليتها في مكافحة هذه الظاهرة السلبية

Supercharged Protein Nanosheets for Cell Expansion on Bioemulsions

Cell culture at liquid–liquid interfaces, for example, at the surface of oil microdroplets, is an attractive strategy to scale up adherent cell manufacturing while replacing the use of microplastics. Such a process requires the adhesion of cells at interfaces stabilized and reinforced by protein nanosheets displaying not only high elasticity but also presenting cell adhesive ligands able to bind integrin receptors. In this report, supercharged albumins are found to form strong elastic protein nanosheets when co-assembling with the co-surfactant pentafluorobenzoyl chloride (PFBC) and mediate extracellular matrix (ECM) protein adsorption and cell adhesion. The interfacial mechanical properties and elasticity of supercharged nanosheets are characterized by interfacial rheology, and behaviors are compared to those of native bovine serum albumin, human serum albumin, and α-lactalbumin. The impact of PFBC on such assembly is investigated. ECM protein adsorption to resulting supercharged nanosheets is then quantified via surface plasmon resonance and fluorescence microscopy, demonstrating that the dual role supercharged albumins are proposed to play as scaffold protein structuring liquid–liquid interfaces and substrates for the capture of ECM molecules. Finally, the adhesion and proliferation of primary human epidermal stem cells are investigated, at pinned droplets, as well as on bioemulsions stabilized by corresponding supercharged nanosheets. This study demonstrates the potential of supercharged proteins for the engineering of biointerfaces for stem cell manufacturing and draws structure–property relationships that will guide further engineering of associated systems

Design and fabrication of EBG and CWP antennas using inkjet printing technology

International audienceThis article presents a solution to bypass the cost and flatness problems for low-cost electronic devices which is the inkjet printing. This process allows the use of flexible substrate materials, such as paper or plastics, suitable for a real-to-real process. More precisely, the procedure to design an electromagnetic band gap antenna using frequency selective surfaces and coplanar wire-patch antenna for 2.5-GHz applications is detailed. This kind of antenna has been designed before, but the used substrate is expensive and thin. These antennas were fabricated using inkjet printing technology on a flexible, low-cost paper substrate using a simple, fast, and cheap process compared to the photolithography technology. The design characteristics of the antennas were verified and the experimental measurements were successfully compared to the simulated one

Vasorelaxant effects of camel and bovine casein hydrolysates in rat thoracic aorta and mesenteric artery

International audienceWe evaluated the vasorelaxant effect of camel and bovine casein tryptic hydrolysates (CTH and BTH, respectively) and their mechanism of action in aorta and mesenteric artery of Wistar Kyoto rats. CTH produced a more potent relaxation than that induced by BTH. This relaxation was endothelium-dependent and was mediated through the activation of the nitric oxide (NO)/cyclic guanosine 3,5-monophosphate (cGMP) pathway. The intracellular level of cGMP was increased by CTH. Moreover, CTH-induced relaxation was inhibited by HOE 140, a B2 bradykinin receptors antagonist, indicating that B2 bradykinin receptors play a role in the CTH effect. In endothelium-intact mesenteric artery, CTH and BTH produced a similar concentration-dependent relaxation with a lesser maximal effect than in aortic rings. Moreover, this relaxation was inhibited by Nu nitro-L-arginine methyl ester hydrochloride, a NO synthase inhibitor, but the addition of indomethacin, a cyclooxygenase inhibitor, and tetraethylammonium, a K+ channels blocker did not potentiate the inhibition