Journal for ReAttach Therapy and Developmental Diversities (JRTDD)
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The Role Of Audit Committees In Bridging The Expectation Gap: A Field Study On Accountants In Algeria
No full textThis study aimed to examine and analyze the concept of audit committees and the expectations gap in auditing, as well as to clarify the role of audit committees in attempting to narrow that gap. To achieve the study\u27s objectives, a descriptive methodology was adopted, which was suitable for the nature of the study. A questionnaire was designed as a tool for data collection from the study population, comprising 27 items distributed across three domains. After verifying its validity and reliability, it was distributed to practicing account governors in the research sample. The researcher calculated the means and standard deviations, and used the t-test for independent samples, as well as Cronbach\u27s alpha for reliability, employing the Statistical Package for the Social Sciences (SPSS).
The results of the study indicated that the supervision of audit committees over the preparation and auditing of financial reports, as well as their evaluation of internal control systems and fraud risk assessment, will contribute to reducing the expectations gap.
 
Corporate Tax Collection In Algeria Between Theory And Practice – An Empirical Study
No full textThe study aimed to assess the effectiveness of the tax system for corporate groups in Algeria and to address the differences between the accounting consolidation and the tax integration system of results. After addressing the research problem, it was concluded that the consolidation of financial statements does not achieve tax advantages, as it offsets losses and profits among legally independent but economically interconnected companies within the group. The study also highlighted the need to eliminate the complex and difficult conditions that have prevented entry into a special tax system for corporate groups
Psychological Determinants of Low Carbon Tourism Activity Models in Satun UNESCO Global Geopark
Full text linkThis qualitative research aims to produce a model of low carbon tourism activity in Satun UNESCO Global Geopark. The key informants were the government officials, academicians, and tourism operators who had knowledge and were experienced in tourism and 17 community representatives. The tools used in the study consisted of semi-structured interviews, participant observations, and group discussions. The results of the study showed that the model of low-carbon tourism activities in geo-tourism sites “WECARE Model” was composed of 6 factors: Waste management (W), Efficiency in water consumption (E), Community lifestyle (C), Activity (A), Responsible (R), and Energy efficiency (E). This model relies on tourism resources, service and experience sharing, the management of tourism operators, the community participation in organizing tourism activities. In addition, receiving support from government agencies or related operations such as educational institutions are necessary. The development of tourism will help clearly and continually contribute to the promotion of low-carbon tourism activities
MUCORMYCOTIC OSTEOMYELITIS-A CASE REPORT
No full textMucormycosis, which is also known as phycomycotic or zygomycotic, is less frequent in the mouth. It is, yet, an aggressive, invasive, and potentially fatal fungal infection. It primarily targets people who have diabetes and altered immune system1. The mutation causes the virus to continuously change its characteristics, such as virulence, pathogenicity, clinical symptoms, and the rate at which the disease spreads3. The disease usually progresses quickly, and diagnosis is frequently delayed, Life-saving surgical and medical intervention is necessary.2 The fungal infection that typically affects the maxilla is also affecting those afflicted with the coronavirus illness 2019 (COVID-19) in this recent pandemic scenario1. In this case study, we describe the unusual circumstance of a 48-year-old male who developed mucormycosis in his maxilla. The case report includes a brief review of the literature along with clinical findings, radiographic examinations, and histological information. Since mucormycosis is an aggressive fungal infection, treating it with a multimodal approach might lessen an individual\u27s morbidity and mortality as well as systemic liability
The Relationship Manilkara zapota, Tumor Necrosis factor Alpha (TNFα) Transforming Growth Factor-β (TGFβ), and Gastric Ulcers
No full textIntroduction: Gastric hyperacidity and gastroduodenal ulcers are serious global problems today. A disease found in many people throughout the world and often caused by excessive alcohol consumption. Important factors in the pathogenesis of acute gastric mucosal lesions induced by ethanol. The accumulation of ROS induces oxidative stress and causes gastric inflammation, gastric ulcers and perforation. This will trigger the expression of pro-inflammatory cytokines regulated by NF-кB and Activator protein 1 (AP-1). Interleukin (IL)-1b, IL-6 and tumor necrosis factor alpha (TNFα) are the two main cytokines involved in this inflammatory response.
Objectives: The purpose of writing this review is to determine based on existing literature the effect of administering M. zapota fruit extract on the healing of gastric ulcers of Wistar rats induced by absolute ethanol by determining differences in ulcer scores, ulcer index, and PMN ( Polymophonuclear) leukocyte count in the stomach. Wistar rats induced by absolute ethanol and given M. zapota fruit extract, apart from that, also to determine the differences based on the immunoexpression of TNFα and TGF β
Conclusions: Manilkara zapota has attracted attention in relation to the prevention of gastric ulcers. Several studies have shown that Manilkara zapota leaf extract has gastroprotective effects and may protect the gastric mucosa from damage induced by agents such as ethanol. In addition, Manilkara zapota is also believed to have a role in reducing the production of inflammatory factors, such as Tumor Necrosis Factor Alpha (TNFα) and Transforming Growth Factor-β (TGFβ)
Osteomyelitis Of Left Maxilla- A Clinical Case Report
No full textOsteomyelitis is an acute or chronic inflammation that affects both the cortical and trabecular structures of bone or bone marrow. The maxilla is less susceptible to osteomyelitis than the mandible due to its thin cortical bone and high vascularity.It is associated with systemic diseases such as autoimmune, diabetes, leukaemia, anaemia, and nutritional deficits. Risk factors include deficiencies, syphilis, agranulocytosis, cancer, chemotherapy, and radiation, as well as alcohol or tobacco. New antibiotics, better knowledge of pathophysiology, and advancements in medicine have all contributed to improved outcomes. Here we present a rare caseof maxillary osteomyelitis involving the left maxilla.  
Assessment Of Pain In Shoulder, Elbow And Wrist In Recreational Badminton Players.
No full text
Background: As badminton is most commonly played in India and the fastest racquet sport it demands for quick movements. The injuries are common in recreational players because they are not trained as compared to professional players. Badminton has an injury rate of 1 to 7/1000 hours per person of playing time. In badminton, players are more susceptible to certain musculoskeletal problems due to the sport\u27s dynamic character, abrupt accelerations and decelerations. In the course of the game both, severe traumatic events and overuse injuries fall under this category. The game requires participants to accomplish challenging motions with frequent posture adjustments causing pain in upper limb.
Objective: The objective of the study was To assess the shoulder , elbow, wrist injuries in recreational badminton players and to find the most prevalent region of disorder among recreational badminton players
Method: recreational badminton players were selected bases on inclusion criteria and then an consent was taken from all the players participation in the study Out of which 68% were male and 32% were females. The consent form was filled and. The demographic data was collected for each participant and the purpose of the study was explained to all the participants. Their responses were collected using western Ontario shoulder instability index, patient rated elbow evaluation an patient rated wrist evaluation which was administered to the players using google forms on a 10 point rating scale ranging from no pain as 0 and severe as 10. And the responses were noted down.
Results: Out of total 100 participants 45% players had moderate pain and 40% had severe pain at wrist joint causing pain as compared to shoulder and elbow.
Conclusion: The study concludes that in recreational badminton players wrist is the most prevalent region of pain as compared to shoulder and elbow 
Forgiveness And Gratitude: A Comparative Study On Young Adults (18- 30 Years) And Middle-Aged Adults (31-50 Years)
No full textThis study looks at the complicated link between forgiving and being thankful in two different age groups: young people (18–30 years old) and middle-aged adults (31–50 years old). Forgiveness, which means letting go of bad feelings toward someone who has hurt us, and thankfulness, which means showing love for the good things in life as well as the kindness for others, are both important for mental health and getting along with others. The study looks at how personality traits, socioeconomic status, religious views, and past interactions with others that were either mean or nice affect how people of different ages feel about and show forgiveness and thanks. In addition, the study looks at the psychological effects, social interactions, and developmental aspects of being thankful and forgiving. This study compares these feelings between young adults and middle-aged adults in order to learn more about how forgiveness and gratitude change over time and to help come up with ways to make people more emotionally strong and their relationships healthier throughout their lives
Legal Framework For Developing And Implementing Robust Cybersecurity Policies In India
No full textIn recent years, India has witnessed a significant increase in cyber threats, highlighting the importance of robust cybersecurity policies for organizations. A strong legal framework is essential to ensure that organizations comply with cybersecurity requirements and protect sensitive information. This paper provides the legal framework for developing and implementing robust cybersecurity policies in India. With the increasing prevalence of cyber threats, organizations need to adhere to specific laws and regulations to protect sensitive information. The Information Technology Act, 2000, along with rules and policies such as the SPDI Rules and the National Cyber Security Policy, 2013, form the foundation for cybersecurity compliance in India. This article outlines key legal provisions and highlights the importance of cybersecurity measures to mitigate risks and ensure data protectio
Investigation Of The Etiological Structure And Sensitivity Of Pathogens To Antibacterial Drugs In Patients With Various Forms Of Pyelonephritis
No full textPyelonephritis is an infectious inflammatory kidney disease. One of the main directions of treatment of this disease is antibiotic therapy. But recently, due to the excessive, unjustified and inadequate use of antibiotics, the problem of antibiotic resistance of pathogens has manifested itself. In this regard , measures are being developed for the rational and effective use of antibiotics in medicine. Therefore , monitoring of resistance and updating of epidemiological data deserves special attention. Goal: investigation of the etiological structure of pyelonephritis with the establishment of the sensitivity of pathogens to appropriate antibacterial drugs. 68 medical records with a diagnosis of pyelonephritis were analyzed. The most common pathogens of acute and chronic pyelonephritis were E. coli, which was isolated in 87.5±4.8% of the studied patients. High sensitivity of Escherichia coli to carbapenems (imepenem/cilastatin), cephalosporins (ceftriaxone, cefotaxime, cefaperazone) was determined