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Research has shown lack of accounting disclosure process through restricted to the published financial statements, and that it requires disclosure of the role of environmental and social, beside the economic role to judge the efficiency of the economic unit management in accordance with of the three dimensions. Sustainability Accounting Standards Board (SASB) cited SASB need to issue a set of criteria according to each industry separately. Where the SASB issued until April 2014 three groups of criteria linked to three industries, respectively, are: health care, commercial banks, and communications and technology. And waits for the completion of those standards in accordance with the specific dates to cover eight other industries. The research Reviewed development of the concepts of sustainability, the stages of the evolution of the concept, the main three dimensions of the concept and the analytical framework and covered the objectives, principles, measurement and recording tools, sustainability reporting, benefits realized, the development of management accounting related to sustainability, the factors affecting the process of sustainability reporting. Research has shown the possibility of test three hypotheses are related to the scope of the field study. The first questionnaire included a group of questions and distributed on a statistical sample of employees of commercial banks. The group of questions that cover the motives for the issuance of sustainability accounting reports. The second group of questions cover the difficulties and problems associated with sustainability accounting reporting. The second questionnaire was distributed with stakeholders and interested in the reports of sustainability accounting to inquire about the extent of their awareness of the sustainability accounting reports. The results of field study has undergone to appropriate statistical tests, The research reached to significant findings and recommendations for the development of the c
The Quincunx wavelet , the lifting Scheme wavelet and the Second generation bandelet transform are a new method to offer an optimal representation for image geometric; we use this transform to study medical image compressed using the Quincunx transform coupled by SPIHT coder. We are interested in compressed medical image, In order to develop the compressed algorithm we compared our results with those obtained by this transforms application in medical image field. We concluded that the results obtained are very satisfactory for medical image domain. Our algorithm provides very important PSNR and MSSIM values for medical images compression.
Background: The neonatal period is a highly vulnerable time for an infant, who is completing many of the physiologic adjustments required for extra- uterine existence. If the neonate suffered a problem which needs surgery this challenge is magnified. In this study we tried to assess those surgical neonates presented and managed in Sinnar Teaching Hospital in south of Sudan from february2013 to February 2014 and to describe the outcome of this management. Results: 145 neonates were managed. Out of them, 83 were males (57.2%), 61 (42.1%) were females while one neonate was intersex (0.7%%). The majority of cases are congenital in nature. Gastro-intestinal tracts diagnoses constitutes more than third of cases with.anorectal malformations predomining all diagnoses. 114 patients (78.6%) underwent surgical treatment,while 19 (13.1%) patients were managed conservatively. 57.2% completedtheir treatment successfully 19 (13.1) were ongoing management at the time of data collection. Eighteen died amounting for 12.4% hospital mortality. There was significant correlation between the diagnosis, including gastrointestinal diagnosis and outcome (P<0.001) as well as for the type of surgical procedures and outcome (p<0.001) also relationship is significant between outcome and duration of illness in the study population.
This paper examines the long term statistical relationship of commodity future prices with equity prices using various tools including Augmented Dickey Fuller Test, Vector Auto Regression and Johansen’s Cointegration technique. The paper also investigates the short term dynamics of prices by testing for the existence and direction of inter-temporal Granger-causality between the indices. The analysis shows that there is no long term cointegration between the commodity future prices and equity prices therefore, an investor with long term investment horizon would benefit by including commodity futures to a traditional portfolio.
This article is discussing about the contribution of Islamic University of Andalusia to revival Western World. The objective of this article is to describe the progress of western civilization as a result of the contribution of Islamic University in Andalusia. This article were discussed with historical method, those were the efforts to reconstruct the past time of the study object. Meanwhile, in collecting the data, the author used the library research to explore and study the relevant resources, books and any supporting writings. The results that found by the writer such as the contributions of Islamic universities to revival the Western world consist of orbiting a formidable human resources. Their existence is not only in the field of intellectual maturity but also the depth of morality. Not a bit of Spanish Islamic university alumni who came from non- Muslims, and when finished learning period, they returned to their countries and established colleges. Several universities in Europe in the late Middle Ages born of the spirit- Spanish Muslim intellectual who transformed through western students whom studying at Islamic universities in Andalusia. From here, the scientific and philosophical traditions of thought penetrated into the European world.
A 41 year old welder presented with the hook of a metallic spring impacted in the right medial and upper part of the orbit after being hit accidentally while working on a motorcycle. An orbital x-ray was done to determine the orientation and location of the hook of the metallic spring. The metallic spring was removed as guided by the radiographic image. Plain radiography proved helpful in forming a scheme for the management of this patient.
Al Mahmud explores Muslim history for imagery and effectively uses them in his poetry to speak for suppressed humanity in different corner of the world and to protest against the oppressors of humanity. His poetry inspired by Islamic spirit pungently protests against tyrants of the world. He resists imperialistic evil oppressors through Islamic spirit in his rebellious poetry. Islam inspires its followers to abolish all kinds of injustice from earth and to establish parity and peace on earth. He is greatly inspired by the spirit of jihad in Islam to accomplice this task. He regards jihad as the last step to abolish evil as well as a means of self defence. He has also glorified prayer by raising it to the most consecrated level infusing the spirit of jihad in it and upheld the high ideals of humanity of Islam. He sings to restore the rights of all mankind on earth and Islamic spirit adds an extra dimension to his song. His poetic diction from rural Muslim world raises his poetry to an extra-ordinary level.
Developmental enamel defects of primary dentition result from effect of various systemic problems during pre and early post natal periods. These defects also act as virtual memory of early developmental stresses/events. Primary tooth hypoplasias are risk factors for occurrence of other dental deformities. Multiplicity and severity of the lesions make treatment procedures complex. Establishment of Dental home as early as pregnancy can be done for preventing the deleterious effects of the disease. The author is of opinion that pediatric dentists especially should be aware of this condition because 1) These children are more likely to visit dental service at a younger age because the condition presents early in childhood, 2) Severe morbidity leading to handicapped dentition at early age, 3) complexity of disease as well as its treatment.
Diabetes is a disorder characterized by the passage of sweet urine, excessive urine production, thirst, excessive hunger and in some cases, weight loss. Diabetes mellitus can be defined as a group of disorders with a common characteristic of hyperglycemia. Hyperglycemia means an elevated level of glucose in the blood. In the management of diabetes mellitus, diet has been recognized as a corner stone of therapy. In recent years, there has been much speculation over the dietary formulation, which may be the most effective in achieving better control of blood sugar and in addition, is most likely to prevent or delay the debilitating complications of diabetes. The present study was designed to see the effect of supplementation of mulberry leaf powder supplement on NIDDM subjects. An initial sample of 200 NIDDM subjects were randomly selected from one private and two government health centers of Tirupati who were between the age group of 30 to 60 years. A purposive sample of n=120 NIDDM subjects were selected from which control group n=60 and experimental group n=60 were divided. Mulberry leaf powder supplementation was given for experimental group for a period of 60 days. Results reveals that a significant difference at 1% was identified in the experimental group of subjects when compared to the control group clearly tells that mulberry leaf powder supplementation helped in controlling blood sugar levels.
In Bangladesh, remittance is one of the most important economic variables in recent times as it helps in balancing balance of payments, increasing foreign exchange reserves, enhancing national savings and increasing velocity of money. For about two decades remittance has been contributing around 35% of export earning. Moreover, it is greater than foreign aid and thus helps in lessening dependence on foreign aid remittance gets momentum in recent time in Bangladesh and is the second largest sector of foreign exchange earning after the garment; sector. If cost of imported raw materials is deducted from the foreign exchange earning of the garments sector, remittance becomes the sign: largest sector of foreign exchange earning. Remittance earning ; increasing day by day but at a lower rate than the increase in emigration from Bangladesh due to the increasing share of unskilled or semi-skilled labors than the professionals in international migration. The share o remittance in GNI (Gross National Income) is increasing day by day. Remittance affects almost all the macro-economic indicators of a country positively. Though there are also negative sides of remittance earning e.g. brain drain, its overall contribution to Bangladesh economy is very much effective. The major roadblocks of a smooth and efficient payment of foreign remittances are poor infrastructure in rural and semi-urban economy, inadequate reach of private commercial banks within the country, massive information asymmetry in the market, inefficiency of financial institutions, poorly regulated exchange houses etc. Appropriate and timely government policies and initiatives can boost up the amount of remittance and can rectify the problems related to it. Remittance has created a new dimension in the economic development of Bangladesh. We have to properly unlock the potentialities of remittances and utilize it properly to make it an indispensable tool of the economic development of Bangladesh.