The Association between Internal Auditing Function Quality and External Audit Costs- Evidence from Egypt

This study aims to investigate the association between internal audit quality and external audit costs, a survey designed and distributed to the external auditor in Cairo from 20 external auditors, the study proves that external audit can decrease audit procedure, testing, prefix the auditing programs which decrease audit hours, external audit effort and thus external audit cost reduction by relying on internal audit work in case of internal audit enjoy a high quality Kerwords:External audit costs, Egypt, internal audit quality, objectivity, organizational status, due professional care, scope of work, competency, external audit relianc

A new model for balanced score cards (BSC)

This research paper aims to propose a model of a balanced scored which consists of 6 perspectives (financial, customer, internal business process, and employee, risk management, social and environmental

The association between earning management and corporate governance – a survey from Egypt

This research paper aims to examine the relationship between earning management and corporate  governance  in Egypt  by sending a survey online ,the response obtain demonstrated that there is a negative relationship between earning management and corporate governance mechanism Keywords: Egypt – governance – earning managemen

The Association between Corporate Social Responsibility Disclosure and Corporate Governance – A Survey of Egypt

This study aims to investigate the association between corporate social responsibility disclosure and corporate governance in egyptian companies , using a survey designed and distributed randomly , response received from 17 professional ( financial managers , accountant ), 23 academician from Cairo university and 9 postgraduate students , study  found that corporate governance mechanics that effect corporate social responsibility disclosure in egyptian annual reports are respectively internal audit quality , audit committee , board structure mainly multiple directorship and finally ownership structure I hope this study aid firm increase their value by increasing value share price and profitability  , and aid firm to gain reputation  so it can attract more investors and other stakeholders . Keywords : corporate social responsibility disclosure, Egypt country , board size, board diversity , multiple ship directors , audit committee existence , audit committee size , internal auditing quality , private vs public owne

A proposed model of balance score cards for enterprise governance

This paper aims to introduce a theoretical balance score cards for enterprise governance. To reach this aim, this study consists of five sections. This paper suggest to test this model of balance score cards Key words: governance, enterprise governance, balance score card

DETECTION FOR MECA GENE IN EGYPTIAN CLINICAL Staphylococcus aureus SAMPLES AND STUDY THEIR GENOTOXIC ACTIVITY

Staphylococcus aureus isolates were isolated from fifty clinical samples collected from Ain Shams University Hospitals (March - July 2016) and identified using biochemical and microbiological tests. PCR was performed using specific primers to determine the isolates of Methicillin - Resistant Staphylococcus aureus (MRSA) based on the presence of mecA gene. Thirty-four isolates from total fifty isolates (68%) were identified as MRSA isolates. To study the genotoxicity for this isolates, forty-five mice were injected with these MRSA isolates and comet and micronuclei assays were performed on mice liver tissues and bone marrow respectively. These assays revealed 24% - 22% DNA damage as an indicator for chromosomal breakage by comet and micronucleus assays respectively which indicate that infection with these isolates leads to mutations. Studying these isolate furthermore will give an insight on how critical maintaining high standard hygiene in Egyptian hospitals and attention to infection control system can prevent occur of outbreak

Global, regional, and national cancer incidence, mortality, years of life lost, years lived with disability, and disability-Adjusted life-years for 29 cancer groups, 1990 to 2017 : A systematic analysis for the global burden of disease study

Importance: Cancer and other noncommunicable diseases (NCDs) are now widely recognized as a threat to global development. The latest United Nations high-level meeting on NCDs reaffirmed this observation and also highlighted the slow progress in meeting the 2011 Political Declaration on the Prevention and Control of Noncommunicable Diseases and the third Sustainable Development Goal. Lack of situational analyses, priority setting, and budgeting have been identified as major obstacles in achieving these goals. All of these have in common that they require information on the local cancer epidemiology. The Global Burden of Disease (GBD) study is uniquely poised to provide these crucial data. Objective: To describe cancer burden for 29 cancer groups in 195 countries from 1990 through 2017 to provide data needed for cancer control planning. Evidence Review: We used the GBD study estimation methods to describe cancer incidence, mortality, years lived with disability, years of life lost, and disability-Adjusted life-years (DALYs). Results are presented at the national level as well as by Socio-demographic Index (SDI), a composite indicator of income, educational attainment, and total fertility rate. We also analyzed the influence of the epidemiological vs the demographic transition on cancer incidence. Findings: In 2017, there were 24.5 million incident cancer cases worldwide (16.8 million without nonmelanoma skin cancer [NMSC]) and 9.6 million cancer deaths. The majority of cancer DALYs came from years of life lost (97%), and only 3% came from years lived with disability. The odds of developing cancer were the lowest in the low SDI quintile (1 in 7) and the highest in the high SDI quintile (1 in 2) for both sexes. In 2017, the most common incident cancers in men were NMSC (4.3 million incident cases); tracheal, bronchus, and lung (TBL) cancer (1.5 million incident cases); and prostate cancer (1.3 million incident cases). The most common causes of cancer deaths and DALYs for men were TBL cancer (1.3 million deaths and 28.4 million DALYs), liver cancer (572000 deaths and 15.2 million DALYs), and stomach cancer (542000 deaths and 12.2 million DALYs). For women in 2017, the most common incident cancers were NMSC (3.3 million incident cases), breast cancer (1.9 million incident cases), and colorectal cancer (819000 incident cases). The leading causes of cancer deaths and DALYs for women were breast cancer (601000 deaths and 17.4 million DALYs), TBL cancer (596000 deaths and 12.6 million DALYs), and colorectal cancer (414000 deaths and 8.3 million DALYs). Conclusions and Relevance: The national epidemiological profiles of cancer burden in the GBD study show large heterogeneities, which are a reflection of different exposures to risk factors, economic settings, lifestyles, and access to care and screening. The GBD study can be used by policy makers and other stakeholders to develop and improve national and local cancer control in order to achieve the global targets and improve equity in cancer care. © 2019 American Medical Association. All rights reserved.Peer reviewe

Global burden of 369 diseases and injuries in 204 countries and territories, 1990–2019: a systematic analysis for the Global Burden of Disease Study 2019

Background: In an era of shifting global agendas and expanded emphasis on non-communicable diseases and injuries along with communicable diseases, sound evidence on trends by cause at the national level is essential. The Global Burden of Diseases, Injuries, and Risk Factors Study (GBD) provides a systematic scientific assessment of published, publicly available, and contributed data on incidence, prevalence, and mortality for a mutually exclusive and collectively exhaustive list of diseases and injuries. Methods: GBD estimates incidence, prevalence, mortality, years of life lost (YLLs), years lived with disability (YLDs), and disability-adjusted life-years (DALYs) due to 369 diseases and injuries, for two sexes, and for 204 countries and territories. Input data were extracted from censuses, household surveys, civil registration and vital statistics, disease registries, health service use, air pollution monitors, satellite imaging, disease notifications, and other sources. Cause-specific death rates and cause fractions were calculated using the Cause of Death Ensemble model and spatiotemporal Gaussian process regression. Cause-specific deaths were adjusted to match the total all-cause deaths calculated as part of the GBD population, fertility, and mortality estimates. Deaths were multiplied by standard life expectancy at each age to calculate YLLs. A Bayesian meta-regression modelling tool, DisMod-MR 2.1, was used to ensure consistency between incidence, prevalence, remission, excess mortality, and cause-specific mortality for most causes. Prevalence estimates were multiplied by disability weights for mutually exclusive sequelae of diseases and injuries to calculate YLDs. We considered results in the context of the Socio-demographic Index (SDI), a composite indicator of income per capita, years of schooling, and fertility rate in females younger than 25 years. Uncertainty intervals (UIs) were generated for every metric using the 25th and 975th ordered 1000 draw values of the posterior distribution. Findings: Global health has steadily improved over the past 30 years as measured by age-standardised DALY rates. After taking into account population growth and ageing, the absolute number of DALYs has remained stable. Since 2010, the pace of decline in global age-standardised DALY rates has accelerated in age groups younger than 50 years compared with the 1990–2010 time period, with the greatest annualised rate of decline occurring in the 0–9-year age group. Six infectious diseases were among the top ten causes of DALYs in children younger than 10 years in 2019: lower respiratory infections (ranked second), diarrhoeal diseases (third), malaria (fifth), meningitis (sixth), whooping cough (ninth), and sexually transmitted infections (which, in this age group, is fully accounted for by congenital syphilis; ranked tenth). In adolescents aged 10–24 years, three injury causes were among the top causes of DALYs: road injuries (ranked first), self-harm (third), and interpersonal violence (fifth). Five of the causes that were in the top ten for ages 10–24 years were also in the top ten in the 25–49-year age group: road injuries (ranked first), HIV/AIDS (second), low back pain (fourth), headache disorders (fifth), and depressive disorders (sixth). In 2019, ischaemic heart disease and stroke were the top-ranked causes of DALYs in both the 50–74-year and 75-years-and-older age groups. Since 1990, there has been a marked shift towards a greater proportion of burden due to YLDs from non-communicable diseases and injuries. In 2019, there were 11 countries where non-communicable disease and injury YLDs constituted more than half of all disease burden. Decreases in age-standardised DALY rates have accelerated over the past decade in countries at the lower end of the SDI range, while improvements have started to stagnate or even reverse in countries with higher SDI. Interpretation: As disability becomes an increasingly large component of disease burden and a larger component of health expenditure, greater research and developm nt investment is needed to identify new, more effective intervention strategies. With a rapidly ageing global population, the demands on health services to deal with disabling outcomes, which increase with age, will require policy makers to anticipate these changes. The mix of universal and more geographically specific influences on health reinforces the need for regular reporting on population health in detail and by underlying cause to help decision makers to identify success stories of disease control to emulate, as well as opportunities to improve. Funding: Bill & Melinda Gates Foundation. © 2020 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY 4.0 licens

Reproductive studies on the carpet clam Paphia textile (Paratapes textilis) (Gmelin 1791) (Family: Veneridae): a guide of aquaculture management along the Egyptian coasts of the Red Sea and Suez Canal

Abstract Background Most aquatic biota's reproductive biology and life cycle are essential to the sustainable management and development of coastal ecosystems and aquaculture. The bivalve Paphia textile (Gmelin 1791), also known as Paratapes textilis, has an economic value in Indo-Pacific waters, including the Red Sea and the Suez Canal lakes, the Egyptian coasts. However, P. textile suffers from extensive fishing and exploitation. Aim The present work aims to study the Paphia textile's reproductive cycle on the Egyptian coasts of the Red Sea for the first time. It helps to manage and develop the coastal ecosystems and aquaculture. Methodology Samples were collected monthly from two saline lakes in the Suez Gulf from December 2019 to November 2020. As part of the comprehensive research study, sex ratio, condition index, sexuality, histological analysis of gonads, shell size, and gonad index were used to investigate the reproductive cycle. Results The results reveal a male-biased sex ratio, possibly due to anthropogenic stressors. The Paphia textile is dioecious. No hermaphrodite cases were observed in the studied specimens. The condition index in winter and spring indicates periods dominated by mature individuals. Five reproductive maturity stages were assigned for both P. textile males and females. Due to the simultaneous development of several developmental stages monthly throughout the sampling year, warm water may be responsible for non-sequential gametogenic cycles. As measured environmental parameters correlate with maturity stages, temperature, salinity, and chlorophyll a play important role in gonad growth. The size at first sexual maturity at which 50% of the Paphia textile population reached maturity ranged from 28.60 to 31.50 mm for females, and between 31.70 and 34.10 mm for males. As the gonad index increases during the ripe stages, this index decreases during the resting, spawning, and spent phases. Conclusions The findings suggest the most suitable temperature for aquaculture spawning is between 20 °C and 30 °C in subtropical waters. Fishing should generally be prohibited at sizes less than 28.60 mm for better management and sustainability of this valuable aquatic resource on the Egyptian coasts of the Red Sea

Diagnostic utility of biomarkers in diagnosis of early stages of neonatal sepsis in neonatal intensive care unit in Egypt

Background: Neonatal sepsis is considered one of the major causes of morbidity and mortality in NICUs. To avoid unnecessary treatment of non-infected neonates, emergence of multidrug resistance organisms, prolonged hospitalization and a considerable economic burden, particularly in developing countries with poorly-equipped NICUs, an early, sensitive and specific laboratory test would be helpful to guide clinicians in neonatal units to decide whether or not to start antibiotics. Objective: C-reactive protein (CRP), tumor necrosis factor-α (TNF), interleukin-6 (IL-6) and interleukin-1 (IL-1) were measured in an attempt to identify a set of tests which can confirm or refute the diagnosis of neonatal sepsis at an early stage before administration of antibiotics. Methods: Assessment of serum levels of CRP, TNF-α, IL-6 and IL-1 was done using quantitative enzyme immunoassay sandwich technique in 116 neonates (36 newborns with clinically suspected sepsis, 48 newborns with culture-proven sepsis and 32 infection-free neonates). Results: The cutoff levels for CRP at >12 mg/l had a sensitivity of 91% and specificity of 100%, for TNF-α at >113.2 ng/ml had a sensitivity of 83% and specificity of 100%, for IL-6 at >16.8 pg/ml had a sensitivity of 100% and specificity of 47%, and for IL-1 at >15 pg/ml had a sensitivity of 100% and specificity of 47% for the diagnosis of infection before antibiotics. Conclusion: The area under ROC curve (AUC) of TNF and CRP in the diagnosis of sepsis was superior to determinations of IL-1 and IL-6. From our data analysis and based on our financial backgrounds, we can conclude that abnormal of CRP levels together with immature-to-total neutrophil ratio above 0.2 with or without elevated IL-1, IL-6 or TNF can be used as early markers of sepsis in neonates