检索结果-南通市图书馆

Auditing the Auditors： The Audit Oversight Board and Regulating Audit Quality in Malaysia

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Journal of Modern Accounting and Auditing 2015年第3期11卷 138-142页

作者： Hashanah Ismail Mazlina mustapha Universiti Putra Malaysia Selangor Malaysia

The setting-up of the Malaysian Audit Oversight Board （AOB） in 2010 under the Securities Commission Amendment Act 2010 has extended the role of regulators into the statutory audit domain for public listed companies. Although the auditing profession in Malaysia has International Auditing Standards as prescribed minimum level of quality in the delivery of audit assurance services, self-regulation by the profession alone appears inadequate to ensure the delivery of quality audit services. With co-regulation, auditors now are monitored not just by the profession but also by a new statutory body with considerable regulatory powers to sanction auditors where quality of the audit process has been found wanting. This study solicits the opinions of auditors on their expectations of what the new regulator can achieve. Based on interviews with a sample of 30 auditors, the study finds that the majority believe that audit quality will be taken to a new level following AOB＇s remit of registration of auditors, compliance inspection with International Standard on Quality Control （ISQC）, monitoring of financial statement quality, and its power of sanctions. A review of AOB＇s early years＇ inspection confirms these expectations.

关键词： auditing statutory audit International Standard on Quality Control (ISQC) auditing standards AuditOversight Board (AOB) audit regulation

South Carolina forestland owners’ willingness to accept compensations for carbon sequestration

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Forest Ecosystems 2019年第2期6卷 119-131页

作者： mustapha Alhassan Marzieh Motallebi Bo Song Clemson University Baruch Institute of Coastal Ecology and Forest Science P. O. Box 596 Georgetown SC 29442 USA U.S. Geological Survey Science and Decisions Center 12201 Sunrise Valley Drive Mail Stop 913 Reston VA 20192 USA

Background: Carbon sequestration through recommended forest management practices is an ecosystem service that helps mitigate climate change and its impacts while generating carbon credits for forestland owners to sell in cap-and-trade programs. The California’s cap-and-trade program (California’s carbon market hereafter) allows forestland owners from any part of the contiguous United States to supply carbon credits to compliance entities. In this study, we estimate South Carolina (SC) private forestland owners’willingness to accept compensations to participate in the California’s carbon market using a contingent valuation method. Results: We estimate forestland owners’mean willingness to accept as$67 per acre per year. Our results reveal higher probability of participation of forestland owners with interests in preserving forest ecosystems than those who do not. Additionally, forestland owners who trust in information about climate change from scientists or government are willing to participate more than those who do not. Conclusions: Various factors hinder landowners’ability to participate in carbon markets. Forestland owners in SC consider legislative uncertainty and long-time commitment as the main barriers to participation in California’s carbon market. From this research, average forestland tenure in SC is 27 years, which is far less than the 100-year time commitment of the California’s carbon market. Of those who agreed to participate, choosing between adopting and not adopting any of the three main forest management practices in the California’s carbon market:28% are likely to adopt improved forest management (IFM) practices, 24% are likely to adopt reforestation due to understocked forestlands, and 14% are likely to adopt avoided conversion. In another development, the concept of aggregation has dominated discussions in the California’s carbon market of late. It is an advocacy to include small-scale forestlands in the California’s carbon market. To aggregate

关键词： Forestland owners Carbon markets Willingness to accept

Mathematical modeling of COVID-19 epidemic with effect of awareness programs

维普期刊数据库

同方期刊数据库评论

在线全文

学校读者我要写书评

暂无评论

Infectious Disease Modelling 2021年第1期6卷 448-460页

作者： Salihu Sabiu Musa Sania Qureshi Shi Zhao Abdullahi Yusuf Umar Tasiu mustapha Daihai He Department of Applied Mathematics Hong Kong Polytechnic UniversityHong KongChina Department of Mathematics Kano University of Science and TechnologyWudilNigeria Department of Basic Sciences and Related Studies Mehran University of Engr.&Tech.JamshoroPakistan JC School of Public Health and Primary Care Chinese University of Hong KongHong KongChina Shenzhen Research Institute of Chinese University of Hong Kong ShenzhenChina Department of Computer Engineering Biruni UniversityIstanbulTurkey Department of Mathematics Science FacultyFederal University DutseJigawaNigeria Department of Mathematics Near East University TRNCMersin 10Turkey

Severe acute respiratory syndrome coronavirus 2(SARS-COV-2)is a novel virus that emerged in China in late 2019 and caused a pandemic of coronavirus disease 2019(COVID-19).The epidemic has largely been controlled in China since March 2020,but continues to inflict severe public health and socioeconomic burden in other parts of the *** of the major reasons for China’s success for the fight against the epidemic is the effectiveness of its health care system and enlightenment(awareness)programs which play a vital role in the control of the COVID-19 *** is currently witnessing a rapid increase of the epidemic likely due to its unsatisfactory health care system and inadequate awareness *** this paper,we propose a mathematical model to study the transmission dynamics of COVID-19 in *** model incorporates awareness programs and different hospitalization strategies for mild and severe cases,to assess the effect of public awareness on the dynamics of COVID-19 *** fit the model to the cumulative number of confirmed COVID-19 cases in Nigeria from 29 March to 12 June *** find that the epidemic could increase if awareness programs are not properly *** presumed that the effect of awareness programs could be ***,our results suggest that the awareness programs and timely hospitalization of active cases are essential tools for effective control and mitigation of COVID-19 pandemic in Nigeria and ***,we perform sensitive analysis to point out the key parameters that should be considered to effectively control the epidemic.

关键词： COVID-19 Epidemic Mathematical modeling Reproduction number Public awareness

An Overview of the Use of Medicinal Plants in Regenerative Dentistry

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Open Journal of Stomatology 2023年第1期13卷 50-88页

作者： Sara Dhoum Samir Ibenmoussa mustapha Sidqui Faculty of Dental Medicine Hassan II University Casablanca Morocco Faculty of Medicine and Pharmacology Hassan II University Casablanca Morocco

Aim: The oral cavity has the particularity to host multiple hard and soft tissues, in this paper, we will discuss the current therapies that lead to cell differentiation by regenerative therapies and the future alternatives proposed by medicinal plants and all the regenerative potential of these different tissues. Material and Methods: A detailed review of the literature through the various search engines: Scopus, PubMed, google scholar, Cochrane, etc., uses the selected keywords to explore the effect of the regenerative potential of several medicinal plants. Results: Through our research, we have proceeded to sort different medicinal plants, according to their repairing and regenerative potential on the different tissues of the oral cavity. Conclusion: Future studies are conceivable to explore the opportunities and potential provided by medicinal plants in the field of regenerative dentistry.

关键词： Medicinal Plants Medicinal Herbs Tissue Regeneration Enamel Remineralization Dental Pulp Periodontal Regeneration Bone Regeneration Wound Healing Stem Cells Differentiation Odontoblastic Differentiation Oral Cavity Herbal Extract Oral Tissues

Wind Energy Conversion Systems Adapted to the Tunisian Sites

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Smart Grid and Renewable Energy 2013年第1期4卷 57-68页

作者： Fathi Ben Amar mustapha Elamouri Department of Technology Preparatory Institute for Engineering Studies of Sfax (IPEIS) Sfax Tunisia

The choice of a wind turbine for a given site is a very significant operation. It is advised to make an in-depth study on the characteristics of the aerogenerator and the implantation site before any installation of a wind farm for choosing well the system best adapted to the energy needs. The objective of this study is to sensitize the users of the wind energy on the various problems involved in the aerogenerator installation on any site and to provide a decision-making aid to the judicious choice of the wind system best adapted. The idea is to estimate, for a selected implantation site, the energy production and the operating time of several wind systems. We can thus select the aerogenerator best adapted by making a compromise between a maximum recovery of energy and a high time of production. The influence height of the aerogenerator on energy profitability is also studied. We apply this step to the twenty six Tunisian synoptic sites by implantation scenarios of seven wind systems of various nominal speeds in function of the height.

关键词： Tunisia Wind Energy Wind Turbine Meteorological Method

Ocular syphilis: resurgence of an old disease in modern Malaysian society

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

International Journal of Ophthalmology(English edition) 2018年第9期11卷 1573-1576页

作者： Mushawiahti mustapha Zakaria Abdollah Amin Ahem Hazlita Mohd Isa Mae-Lynn Catherine Bastion Norshamsiah Md Din Department of Ophthalmology Pusat Perubatan Universiti

Dear Editor,Syphilis is a spirochaetal bacterial sexually transmitted disease（STD） caused by Treponema pallidum. Outbreaks of syphilis have been described in Western communities, especially in men who have sex with men（MSM） and people infected with human immunodeficiency virus（HIV）^（[1]）. Reports of the condition from Asian countries remains limited.

关键词： Ocular syphilis OS OD HIV MSM resurgence of an old disease in modern Malaysian society

The role of morphology on the electrochemical CO_(2) reduction performance of transition metal-based catalysts

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Journal of Energy Chemistry 2023年第10期85卷 198-219,I0007页

作者： Umar mustapha Chidera C.Nnadiekwe Maria Abdulkarim Alhaboudal Umar Yunusa Abdulhakam Shafiu Abdullahi Ismail Abdulazeez Ijaz Hussain Saheed A.Ganiyu Abdulaziz A.Al-Saadi Khalid Alhooshani Department of Chemistry King Fahd University of Petroleum and MineralsDhahran 31261Saudi Arabia Interdisciplinary Research Center for Refining&Advanced Chemicals King Fahd University of Petroleum&MineralsDhahran 31261Saudi Arabia Interdisciplinary Research Center for Membranes and Water Security King Fahd University of Petroleum and MineralsDhahran 31261Saudi Arabia

The continued increase in population and the industrial revolution have led to an increase in atmospheric carbon dioxide(CO_(2)) concentration. Consequently, developing and implementing effective solutions to reduce CO_(2) emissions is a global priority. The electrochemical CO_(2) reduction reaction(CO_(2)RR) is strongly believed to be a promising alternative to fossil fuel-based technologies for the production of value-added chemicals. So far, the implementation of CO_(2)RR is hindered by associated electrochemical reactions, such as low selectivity, hydrogen evolution reaction(HER), and additional overpotential induced in some cases. As a result, it is necessary to conduct a timely evaluation of the state-of-the-art strategies in CO_(2)RR, with a focus on the engineering of the electrocatalytic systems. Catalyst morphology is one factor that plays a critical role in overcoming these drawbacks and significantly contributes to enhancing product selectivity and Faradaic efficiency(FE). This review article summarizes the recent advances in the rational design of electrocatalysts with various morphologies and the influence of these morphologies on CO_(2)RR. To compare literature findings in a meaningful way, the article focuses on results reported under a well-defined period and considers the first three rows of the d-block metal catalysts. The discussion typically covers the design of nanostructured catalysts and the molecular-level understanding of morphology-performance relationship in terms of activity, selectivity, and stability during CO_(2) electrolysis. Among others, it would be convenient to recommend a comprehensive discussion on the morphologies of single metals and heterostructures, with a detailed emphasis on their impact on CO_(2) conversion.

关键词： CO_(2)electroreduction Electrochemical reduction of CO_(2) Morphology Catalysts d-block metals catalysts Faradaic efficiency Selectivity

Socio-Demographic Factors Associated with Psychoactive Substance Use among Commercial Motorcycle Operators in Kano, Nigeria

维普期刊数据库

同方期刊数据库评论

在线全文

学校读者我要写书评

暂无评论

Open Journal of Psychiatry 2016年第1期6卷 76-85页

作者： mustapha Ibrahim Gudaji Zahraddeen Garba Habib Department of Psychiatry Faculty of Clinical Sciences College of Health Sciences Bayero UniversityKano Nigeria Aminu Kano Teaching Hospital Kano Nigeria

Background: Psychoactive substance use was common among commercial motorcycle operators. Studies had shown that there were some socio-demographic factors which were commoner among commercial motorcycle operators who used psychoactive substances. However, this was not explored among commercial motorcycle operators in Kano, North Western Nigeria. Aim: The aim of the study was to determine the socio-demographic factors associated with psychoactive substance use among motorcycle operators in Kano, Northwestern Nigeria. Methods: It was a cross-sectional study. Instrument used for data collection included socio-demographic questionnaire and World Health Organisation Student Drug Use Questionnaire. Data analysis was done using Statistical Package for Social Sciences (SPSS) 16th edition. Results: Commercial motorcycle operators who used substances were found to be of younger age group (X2 = 10.9, P 2 = 4.3, P = 0.034) and had a father who used tobacco (X2 = 4.28, P = 0.04). Participants who were single were more likely to use inhalants (X2 = 21.06, P =0.001), opiates (X2 = 11.82, P = 0.012), cannabis (X2 = 5.12, P = 0.028) and stimulants (X2 = 5.12, P = 0.028) compared to those who were married. Conclusion: This study found that being of younger age, being single, and having a father who smoked were significantly associated with psychoactive substance use. Participants who were singles were more likely to use inhalants, opiates, cannabis and stimulants. No relationship was observed between the age of the respondents and specific substance use. Legislations should be enacted to reduce the rate of psychoactive substance use among motorcycle operators and general population at large.

关键词： Psycho-Active Substance Sociodemographic Factors Motorcycle Operators SDUQ Nigeria

Lithological Mapping Using Landsat 8 OLI in the Meso-Cenozoic Tarfaya Laayoune Basin (South of Morocco): Comparison between ANN and SID Classification

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Open Journal of Geology 2021年第12期11卷 658-681页

作者： Amine Bouwafoud mustapha Mouflih Abdelmajid Benbouziane Hassan II University of Casablanca Faculty of Sciences Ben M’sik Geosciences and Application Laboratory (LGA) Sidi Othmane Casablanca Morocco

In the Saharian domain, the Tarfaya-Laayoune coastal basin developed in a stable passive margin, where asymmetrical sedimentation increase from East to West and reach a sediment stack of about 14 kilometers. However, the morphology of the studied area corresponds to a vast plateau (hamada) presenting occasional major reliefs. For this purpose, remote sensing approach has been applied to find the best approaches for truthful lithological mapping. The two supervised classification methods by machine learning (Artificial Neural Network and Spectral Information Divergence) have been evaluated for a most accurate classification to be used for our lithofacies mapping. The latest geological maps and RGB images were used for pseudo-color groups to identify important areas and collect the ROIs that will serve as facilities samples for the classifications. The results obtained showed a clear distinction between the various formation units, and very close results to the field reality in the ANN classification of the studied area. Thus, the ANN method is more accurate with an overall accuracy of 92.56% and a Kappa coefficient is 0.9143.

关键词： Tarfaya-Laayoune Basin Geological Mapping Supervised Classification Artificial Neural Network Spectral Information Divergence