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Determinants of audit report lag : evidence from Palestine
No full textAn article in : Journal of Accounting in Emerging Economies, Vol. 6, No. 1, 2016, pp. 13-32The purpose of this paper is to employ agency theory to identify the determinants of the audit delay among Palestinian companies listed on Palestine Stock Exchange (PSE). Drawing on the agency theory, eight hypotheses are tested using data collected from the year 2011 annual reports for all the 46 listed companies on PSE. Multiple regression analysis was performed to identify the influence of a set of company characteristics, ownership structure variables, and corporate governance mechanisms. The result of the analysis demonstrated that the audit reporting delay is influenced by the board size, corporate size, status of audit firm, company complexity, existence of audit committee, and ownership dispersion.
The main shortcoming of the current study is that the analysis covered the Palestinian companies’ annual reports for only one year. A time series analysis might give fuller and understandable picture about the audit report lag (ARL) determinants. The outcome of the study can be used by companies’ managements and policy makers in Palestine to improve future disclosure.
This paper adds to the limited audit delay literature in Middle East countries in general and Arab World in particular. This paper not only examines the determinants of the audit delay but also attempts to theorize such delay
The Educational Role of Media in Raising the Level of Athlete Health Education, from the Perspective of the faculty of Athlete Studies Colleges
No full textThe study aims to identify the role of athlete media in raising the level of health education from the perception of colleges’ of athlete studies’ teachers in the West Bank, in addition to finding out the differences in the role of athlete media in raising the educational level of health education in the perception of athlete teachers in colleges , due to, university, years of experience and gender variances.
The researcher uses the descriptive method, using sample study, on some of colleges , institutes and departments of athlete studies teachers’ in the West Bank . The sample consists of 55 male and female teachers and they were intentionally chosen .The questionnaire was used as a means of collecting data, it consists of ; the educational role of athlete media that deals with five dimensions ( the athlete media dimension towards the individuals in Palestinian society, the athlete media dimension towards the healthy behavior, towards health and personality, towards health and nutrition and towards health and fitness).
The researcher uses averages and standard deviations for each item in the questionnaire. choosing the T-test, One Way ANOVA, Berson variable and (Cronbach Alpha) using the SPSS statistical program.
The results show that the role of media in raising the level of athlete health education, from the perception of colleges of athlete studies’ teachers was moderate. The study recommended to consider the topic of athlete media as one of colleges topics in Palestine, due to its basic role in raising the level of health education to athletes and society. the increase of media role in covering topics related health skills of Palestinian individuals, has great importance in increasing the level of health education
تقييم حاجات التعليم العالي الفلسطيني ضمن إطار المخطط الوطني المكاني
No full textThe study discusses the capacity needs of the Palestinian Higher Education sector in the year 2025 in the context of the National Spatial Plan. This study aims to explain the capacity needs components that achieve the sustainable development of the higher education sector through proposed a new strategic framework for the spatial distribution of the higher education enrollments among the Palestinian HEIs depending on the availability of space on these institutions. The increasing of population affecting directly the increasing of the enrollments in the Palestinian context and the current Higher education facilities will not accommodate the high demand for the higher education in the upcoming years.
The study tries to solve problems that facing the higher education in Palestine, which is related to the physical learning environment and the spatial distribution, such as, the unbalanced of the distribution of the Palestinian HEIs among the Palestinian governorates, the students overcrowding. It is also handling with the incompatibility between the higher education physical planning and the surrounding urban development through setting a framework for the future planning of the higher education sector.
The research plan based on three main folds of data that are: field work, desktop
study and theoretical analysis. The methodology is based on descriptive and
analytical approaches, in which qualitative and quantitative approaches are
applied. The main result of the research is an estimation of HE enrollments and
the needed spaces for them in the year 2025 in the context of the National Spatial
Plan, in addition the allocation of the needed spaces is proposed in this research.
The study also tries to propose theoretical framework for the improvement of the
HE sector.
In addition, the research recommends that the location of the higher education
institutions should be considered in the early planning stage. The future
enrollments number and their trends should have special attention when planning
for new HEI. It also recommends that the provision of the services and student‟s
hostels are a main concern in the rural campuse
تقييم إدارة النفايات الصلبة في شمال الضفة الغربية، فلسطين
No full textSolid waste is one of the most important challenges facing the developed and developing a
population numbering and their development.
Study area consists of Jenin, Nablus, Qalqilya and Salfit districts. The main objectives of
this study are: 1) the assessment of public acceptance of the establishment of a recycling
plant in Salfit District 2) the evaluation of the impacts of Zahrat Al-Finjan landfill on
residents living in the surrounding communities of Jenin district, and 3) the evaluation of
the joint service councils’ performance in the Districts of Jenin, Nablus, Qalqilya and Salfit
in terms of the financial situation and level of service provided.
About 98% of the residents in Salfit district have a solid waste (SW) collection system.
There are variations in SW collection frequency between urban and rural areas. Solid waste
fee in Salfit district ranges between 10 New Israeli Shekel (NIS) to 15 New Israeli Shekel
(NIS) per month. The fee is collected with electricity bill where payment obligation is 99%.
Salfit district disposes waste into open dumps. There is a large asset that reaches 98% of
Salfit district residents to build a plant that recycles waste.
The residents, within a distance less than 1,000 meters from the Zahrat Al-Finjan (ZF)
landfill, suffer from odors emitted and the spread of insects, rodents and stray animals.
These are the most important problems of the residents of the Zahrat Al-Finjan landfill
surrounding area.
VI
The work of the joint service councils is limited to the provision of solid waste
management services. The joint service councils of Jenin, Nablus, Qalqilya and Salfit
collect daily around 250, 77, 100, 70 tons of solid waste, respectively. From invoices issued
in 2014, it is clear that all councils suffer from a deficit in the budget so that expenditures
are much more than revenues for many reasons. There are weak laws and regulations
governing the solid waste sector with overlapping authorities. In the study area there are
two ways to dispose solid waste: sanitary landfills or random dump sites. The most
important obstacles that hinder the joint service councils from performing their role
efficiently are the financial matters, the fluctuation of funding provided to councils from
the government or grants from abroad, and the inability to fully collect revenues from local
councils and municipalities.
It is recommended to encourage the private sector to invest in the solid waste sector
especially in recycling. For Zahrat Al-Finjan landfill must Subjecting to more frequent
monitoring by the responsible authorities, and increased financial support for further
development and improvement works on landfill. Need to increase public awareness about
the role and work of the joint service council
Synthesis, Characterization and Biological Activity of Novel Transition Metal Complexes Based on the Biologically Active
No full textSome novel transition metal [Co(II), Cu(II), Ni(II) and Zn(II)] complexes of substituted pyridine Schiff-bases have been prepared and characterized by physical, spectral and analytical data. The synthesized Schiff-bases act as deprotonated tridentate for the complexation reaction with Co(II), Ni(II) and Zn(II) ions. The new compounds, possessing the general formula [M(L)2] where [M=Co(II), Cu(II), Ni(II) and Zn(II) and HL=HL1, HL2, HL3 and HL4] show an octahedral geometry. In order to evaluate the effect of metal ions upon chelation, the Schiff bases and their complexes have been screened for antibacterial activity against the strains such as Escherichia coli,Staphylococcus aureus, and Pseudomonas aeruginosa. The complexed Schiff bases have shown to be more antibacterial against one more bacterial species as compared to uncomplexed Schiff-bases
التمثلات الجديدة في المجتمع الفلسطيني : التخبط التمثلي و المعياريات الجديدة : نموذج محمد عساف
No full textلا تقوم هذه المقالة على تشخيص للفنان محمد عساف نفسه بل على تمثلات ظاهرة النجم عساف في المجتمع الفلسطيني واستقبالها وتحليلها سوسيولوجيا باعتبارها ظاهرة إجتماعية كلية بمعنى مـوس (Mauss).
إجرائيا تقوم الـدراسـة على ثالثة مـحـاور: يعرض الأول بعض الـتـصـورات النظرية لفكرة التمثل المجتمعي للنجومية وآليات اشتغالها؛ ثم يعرض الثاني المبررات السوسيولوجية لانتشار هذه الظاهرة باعتبارها ظاهرة إجتماعية كلية؛ فـي حين يعرض الثالث عمليات التخبط التمثلي (Representation) وبث قيم المعيارية الجديدة وتحليل أبعادها السوسيولوجية. من ناحية منهجية تستند المقالة إلى دراسـة ميدانية اعتمدت على إجـراء مقابلات معمقة فـي الفترة الواقعة بين خريف 2013 وحتى صيف 2014، وتحليل بعض الـمـواد السمعية والبصرية مـع 51 مـبـحـوثـا ، إضـافـة إلى الملاحظة بالمشاركة
Governance and the constitution in Palestine : from books to action and back
No full textThis presentation, is an inquiry and investigation into this simple question: Who governs the West Bank and Gaza Strip, and how? While the question is simple, the answer is very complex. This is because it involves territoriality, ethnicity, nationality, religion, services, people, gender, language, IDs and travel documents, citizenship status, areas or residence, etc. I do not promise to provide a comprehensive answer, but in this presentation I hope to provide possible approaches to the inquir
validation of rt-qpcr technique for detection of brucella genome in milk sheep and goat in West Bank part of Palestine
No full textBrucella melitensis is a severe pathogen for human and animals, even at low concentrations. The milk of sheep and goat and the fresh dairy products, including white cheese, are the main source of consumers’ contamination. Early detection, using reliable validated diagnostic tools, is crucial for the control and eradication of the disease. The aim of this study was to develop fast molecular in-house techniques, such as RT-qPCR, to detect Brucella genome in milk. The validation of the method was carried out according to the specifications of the Manual of Diagnostic Tests and Vaccines for Terrestrial Animals of the World Organization for Animal Health OIE in chapter 1.1.5: Validation and quality control of polymerase chain reaction methods used for diagnostic of infection disease and with the requests of the ISO/IEC 17025:2005: General requirements for the competence of testing and calibration laboratories. Tests for the RT-qPCR validation have proved his ability to detect 3.4 copies of Brucella's genome, into 5µl amplification product. Furthermore, DNA from non-Brucella microorganisms was not detected by developed method. While the identification of Brucella melitensis by traditional methods is time-consuming and may impair the outbreaks control, the RT-qPCR proposed can be used as a complementary, rapid and sensitive diagnostic tool for Brucella spp in Palestine, contributing to properly implement the control policy of authorities
Computational equilibrium thermodynamic and kinetic analysis of K-Ras dimerization through an effector binding surface suggests limited functional role
No full textDimer formation is believed to have a substantial impact on regulating K-Ras function. However, the evidence for dimerization and the molecular details of the process are scant. In this study, we characterize a K-Ras pseudo-C2-symmetric dimerization interface involving the effector interacting β2-strand. We used structure matching and all-atom molecular dynamics (MD) simulations to predict, refine, and investigate the stability of this interface. Our MD simulation suggested that the β2-dimer is potentially stable and remains relatively close to its initial conformation due to the presence of a number of hydrogen bonds, ionic salt bridges, and other favorable interactions. We carried out potential of mean force calculations to determine the relative binding strength of the interface. The results of these calculations indicated that the β2 dimerization interface provides a weak binding free energy in solution and a dissociation constant that is close to 1 mM. Analyses of Brownian dynamics simulations suggested an association rate kon ≈ 105–106 M–1 s–1. Combining these observations with available literature data, we propose that formation of auto-inhibited β2 K-Ras dimers is possible but its fraction in cells is likely very small under normal physiologic conditions.This work was supported by the National Institutes of Health General Medical Sciences (Grant No. R01GM100078)