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Combating Counterfeit Medicines: A Case Study Of The Egyptian Pharmaceutical Traceability System, Nourhan Yasser Ahmed Abdelfatah

Theses and Dissertations

Counterfeit medicines are a global challenge that has attracted the attention of many authorities in recent years. The problem worsened dramatically, causing adverse public health impacts and significant financial repercussions. Many countries, including Egypt, have attempted to adopt pharmaceutical track-and-trace systems to secure supply chains. Despite the significance of the problem, only a few scholars have studied the topic in Egypt. This qualitative study seeks to bridge the research gap and provide a clearer picture of counterfeit medicines in the Egyptian context. In addition, it aims to understand the role of the Egyptian Drug Authority and the policy motivations behind …

Netflix’S Role In Reshaping The Global Audience’S Perception Of Arabs And Muslims, Menatalla Abbas

Theses and Dissertations

This research study investigates Netflix’s role in reshaping the global audience’s perceptions of Arabs and Muslims. The aim of this study is to understand how Netflix has positioned itself as a powerhouse in the streaming-service industry, and whether or not it has been able to use that power to promote authenticity, diversity, and inclusion. This study employed the triangulation method in order to develop a cohesive understanding of how, and to what extent, Netflix has reshaped the global audience’s perceptions of Arabs and Muslims. A content analysis of four Netflix Original Arabic productions were chosen, consisting of two series: Finding …

Daughterly Narratives In Search Of Voice: Fadwa Tuqan, Latifa Al-Zayyat, And Samar Attar, Rania Bedeir

Theses and Dissertations

A myriad of pressures and struggles affect Arab women as they are coming of age due to the familial and societal constructs they face. As daughters, they yearn for a voice amidst a plethora of generational boundaries, transmissions, and ideals. The intricacy of the psychological and interconnected structural factors is augmented by their gender in societies that are motivated, and often governed by, the implications of gender roles. While multiple layers of influence such as familial and sociocultural institutions affect how consciousness is formed, generational transmission, through the maternal figure, is paramount. Daughters, therefore, cannot narrate their personal stories without …

Assessing The Effect Of Fintech Adoption On Country's Productivity, Mai Metwally

Theses and Dissertations

The relationship between total factor productivity of countries, for both low-income and high-income countries, and Fintech adoption will be examined in this paper. Also, a background on Fintech history will be discussed and explored briefly along with Fintech future risks and opportunities. Starting off with the importance of TFP, it is also known to be "Solow residual" (named after American Economist "Robert Solow"). TFP shows and examines the performance along with efficiency of the entity or country. It shows how well and efficient the firm or country in transforming its inputs to the desired outputs. Moreover, it is the ratio …

Sirna Drug Delivery Across The Blood–Brain Barrier In Alzheimer's Disease, Muhammad Imran Sajid, Fahad Sultan Sheikh, Faiza Anis, Nourina Nasim, Rachita K. Sumbria, Surya M. Nauli, Rakesh K. Tiwari

Pharmacy Faculty Articles and Research

Alzheimer’s disease (AD) is a progressive neurodegenerative disease with a few FDA-approved drugs that provide modest symptomatic benefits and only two FDA-approved disease-modifying treatments for AD. The advancements in understanding the causative genes and non-coding sequences at the molecular level of the pathophysiology of AD have resulted in several exciting research papers that employed small interfering RNA (siRNA)-based therapy. Although siRNA is being sought by academia and biopharma industries, several challenges still need to be addressed. We comprehensively report the latest advances in AD pathophysiology, druggable targets, ongoing clinical trials, and the siRNA-based approaches across the blood–brain barrier for addressing …

Applying The Location-Allocation Model In Geographic Information Systems To Measure Access Time Between Major Stations Of Public Transportation And Ancient Archaeological Sites (A Case Study Of Greater Irbid Municipality), Hind Alsarayreh, Shatha Al-Rwashdeh, Ayed Taran

An-Najah University Journal for Research - B (Humanities)

The aim of this study is to measure and evaluate the easier accessibility between public transport complexes and archeological sites in the Greater Irbid Municipality, to define the nature and connection between the spatial distribution of complexes and ancient archeological sites, to determine their suitability with an intention to find options and ideas for improving their efficacy in order to serve as many residents as possible in the area to access these areas with minimum effort, cost and time and the extent to which these complexes have been covered to access these historical sites. In this research, network analysis of …

The Reality Of The Application Of Cost System In Islamic Bank- Jordan Case, Omima Al-Rifai

An-Najah University Journal for Research - B (Humanities)

This research aims to identify the nature of the application of cost systems in Islamic banks in terms of their concept, conditions and legitimate purposes, then stand on the analysis of the reality of the application of cost a Systems based on activities in one of the Jordanian Islamic banks. The researcher concluded the cost systems in Islamic Banking have some specificity derived from the rules and provisions of Islamic law, and the application of the activity-based costing system in Jordanian Islamic Banks achieves the ability to make sound administrative decisions.

Anthropometric Measurements Related To Risk Factors And Cardiorespiratory Endurance Of Children (9-12) Years In Jordan Schools, Wasfi Al-Khazaleh, Hussein Abu Al-Ruz, Fatima Al-Faqih

An-Najah University Journal for Research - B (Humanities)

The present study aimed to measure the contribution of the Anthropometric Vital Indicators (height, weight, body mass index, waist circumference, hip circumference, waist to height ratio) to examine to parameters mentioned of Cardiorespiratory Endurance test in children (9-12) years in Jordan schools. The researchers used the descriptive method in the study, the measurements on a sample of (325) students distributed between (160 male; 165 female) from the Yarmouk University Model School. The data was processed in the Statistical Packages Program for Social Sciences (SPSS). the results resulted in statistical contributions to measures of weight and body mass index with a …

Impact Of Compliance To Corporate Governance Indicators In Reducing Of Practices Of Income Smoothing: An Applied Study Of Industrial And Servesies Companies, Omar Aljuaidi, Mohammad Alsouri

An-Najah University Journal for Research - B (Humanities)

This study Aims at examining and analyzing the Impact of compliance to corporate governance indicators to the reducing of practices of income smoothing policy in the UAE and kewait Stock Exchange Markets. The study applied in 160 companies listed in the UAE and kewait Stock Exchange Markets by analyzing data from 2014 to 2018. Research use Multi-regression analysis. The study found that there is clear evidence of the impact of corporate governance on income-smoothing practices in all study models, except for the indicator of owner of the largest shareholder in the company, in the models of income smoothing through the …

The Editions Of A New Account Of The Tales Of The World In The Southern Song Dynasty And Their Regional Circulation, Yijia Wang

Theoretical Studies in Literature and Art

The canonization of A New Account of the Tales of the World (Shishuo Xinyu) is attributed to its publication and circulation by literati in the Southern Song dynasty. Existing studies have generally been focused on three editions of this book, namely the block-printed editions by Dong Fen, Lu You, Zhang Yan, whereas little attention has been paid to the fourth edition noted in the preface of Zhang Yan's edition. At the beginning of its appearance, the dissemination of A New Account of the Tales of the World was apparently marked by regional characteristics. It was printed in Jiangnan, Sichuan and …

An Analysis Of Overseas Research On Chinese Xiaoshuo Pingdian (Fiction Commentaries), Ying Lin

Theoretical Studies in Literature and Art

The translation of Chinese xiaoshuo pingdian (commentaries written or printed together with classical and vernacular Chinese fiction) by overseas scholars was first seen on the eve of the Opium War, while scholarly research on such texts began in the mid-twentieth century, anticipating the boom of domestic research at the end of the century. The scholarly tradition and contribution of overseas research vary geographically. European scholars take the lead in translation, and their choice determines the dominant version. Their discoveries of commentary texts also provide valuable literature for subsequent research. North American researchers lead the theoretical innovation, both in comprehensive and …

Strengthening The Spirit Of Criticism And Enhancing The Sense Of Mission: On Constructing The Chinese Form Of Literary And Artistic Criticism, Yugang Fan

Theoretical Studies in Literature and Art

The historical orientation of contemporary Chinese literature and art embarks a new journey in the new era. Literary and artistic criticism must deeply grasp the new historical orientation, enhance the sense of the times, establish a broad historical perspective, and guide the creation of literature and art to show the spiritual zeitgeist of the new era in a comprehensive and panoramic way. At present, the development of literature and art increasingly embraces an era of pan-entertainment, great cultural creativity, and the people's pursuit of spiritual prosperity, which inevitably requires the continuous creation of literature and art to give the people …

Change Management In Education, Betsurmath Cg, Prashanth Sadashiva Murthy

International Journal of Health and Allied Sciences

Social challenges are constantly evolving and organizations need to adapt timely improvisations to stabilize the growth amidst these presenting challenges. The word “social challenges” itself is so varied in its representation, that it circumscribes various “planned” and “forced” challenges and threats that innately has the potential to destabilize the more so stable flow of processes. Educational institutions are expected to steer a variety of domains for a cumulative stable and progressive outcome. When the stakes at hand are so diverse and the challenges so intense, there is no landmark recipe that can be a single solution to all challenging situations …

Making The Internal Revenue Service Work, Jonathan Barry Forman, Roberta F. Mann

Florida Tax Review

This is an Article about how to redesign the federal tax system so that the Internal Revenue Service (IRS) can administer it more effectively given that Congress is only willing to let the IRS have around 82,000 employees and a $12 billion budget. As the IRS Oversight Board and the National Taxpayer Advocate have frequently emphasized, the United States underinvests in the IRS. Underinvesting means that taxpayer services are suffering and that tax enforcement has been significantly weakened.

With budget deficits for “as far as the eye can see” and the recent IRS troubles with tax-exempt political organizations, the prospects …

Designing A 21st Century Corporate Tax—An Advance U.S. Minimum Tax On Foreign Income And Other Measures To Protect The Base, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni

Florida Tax Review

The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S. corporate tax base and have some likelihood of adoption. In this case, we consider how a U.S. minimum tax on foreign income earned by a controlled foreign corporation should be designed to protect the United States against erosion of its corporate income tax base and to combat tax competition by low-tax intermediary countries. In the authors’ view, a minimum tax should be an interim levy that preserves the residual U.S. tax on …

Rethinking The Tax-Revenue Effect Of Reit Taxation, Bradley T. Borden

Florida Tax Review

Real estate investment trusts (REITs) have recently made headlines in major media outlets and have caught the attention of lawmakers and analysts because they erode the corporate tax base. REITs are not subject to the entity-level tax that typically applies to corporations. To avoid being taxed on real estate income, some corporations spin off real estate into REITs. After a REIT spinoff, such corporations rent the real estate from the REIT and continue to use it in their operations. Thus, a mere change in corporate form removes taxable income from the corporation (i.e., erodes the corporate tax base) and eliminates …

There Is No Spoon: Reconsidering The Tax Compliance Puzzle, J. T. Manhire

Florida Tax Review

For over 40 years theorists have sought the effects of tax audits on voluntary compliance rates by studying individual taxpayer motivations. Yet no single theory has produced a taxpayer incentive model that both comports with experience and explains the effects of audits on compliance. This quandary is often termed the “tax compliance puzzle.” Consequently, some theorists have called for more capacious models that make room for the panoply of individual compliance motivations. This Article proposes that a more complex model is unnecessary. To the contrary, complex compliance and enforcement data can result from extremely simple behavioral rules of individual taxpayers …

Source As A Solution To Residence, Adam H. Rosenzweig

Florida Tax Review

The choice between source-based and residence-based taxation has defined the terms of the debate for the international tax regime since its inception in the early 1900s. As an economic matter, residence taxation has generally been considered superior to source taxation. Recently, however, source taxation has begun to receive increasing support from both policy-makers and academics alike, especially as the concept of residence has come under attack as losing any significance in the modern, globalized world. Regardless of one’s preference in this debate, the terms of the debate seem to be set—source versus residence as two opposing poles for all purposes. …

Recent Developments In Federal Income Taxation: The Year 2014, Martin J. Mcmahon Jr., Bruce A. Mcgovern, Ira B. Shepard

Florida Tax Review

This recent developments outline discusses, and provides context to understand the significance of the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2014-and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted unless one of us decides to go nuts and spend several pages writing one …

Beyond Frustration: Section 162(F) And The Deductibility Of Fines, Penaties, And Settlement Payments, Abraham N.M. Shashy Jr., Sara A. Silverstein, Ariana F. Wallizada

Florida Tax Review

The Merriam-Webster online dictionary defines frustration as a deep chronic sense or state of insecurity and dissatisfaction arising from unresolved problems or unfulfilled needs. It lists as synonyms: aggravation, bother, botheration, bugbear, exasperation, annoyance, hairshirt, hassle, headache, inconvenience, irk, irritant, nuisance, peeve, pest, rub, ruffle, thorn, trial, and vexation. It has been said that to conquer frustration one must remain intensely focused on the outcome, not the obstacles.

This Article owes its existence to frustration on two counts. The substantive topic is section 162(f). It was Congress's response in 1969 to certain deductions claimed by taxpayers that were thought to …

The Outer Limits Of Realization: Weiss V. Stearn And Corporate Dilution, Jeffrey L. Kwall, Katherine K. Wilbur

Florida Tax Review

The United States Supreme Court's 1924 Weiss v. Stearn decision involved a classic case of corporate dilution. In that case, a corporation (“Oldco”) transferred its business to a new corporation (“Newco”) in a transaction in which the Oldco shareholders surrendered all their stock for 50 percent of the stock of Newco (and cash). The transaction diluted the proprietary interest of the Oldco shareholders from 100 percent to 50 percent. Because the Oldco shareholders surrendered control of the enterprise, the 50 percent interest they received in Newco was fundamentally different from the 100 percent interest they had owned in Oldco. Nevertheless, …

Migrants With Retirement Plans: The Challenge Of Harmonizing Tax Rules, Cynthia Blum

Florida Tax Review

Many countries seek to encourage retirement savings for their residents by offering tax preferences for privately-operated “qualified retirement plans.” These tax preferences generally take the form of delaying taxation of contributions made to the plan and of the earnings thereon until funds are withdrawn by the participant during retirement. In a few cases, countries instead tax contributions immediately but forgo further tax. Because these rules encompass the tax treatment to be accorded throughout an individual’s lifetime, the individual is able to plan for retirement with some assurance of the eventual tax consequences. However, in recent years, it has become increasingly …

Second Opinion: Health, Faith, And Ethics, 1992, V18 N1, July, Advocate Aurora Health

Historical Documents - Combined

Park Ridge Center, Park Ridge, IL: The July 1992 issue of "Second Opinion" (ISSN 0890-1570) includes:

• Initial Comment: Homespun (Martin E. Marty) p. 8
• The Turn to Alternative Medicine (Robert C. Fuller) p. 11
• Grass-Roots Reflections on Substance Abuse: A Community Dialogue Approach (Stephen G. Post) p. 33
• Transplants, Justice, and Health Care Reform: What Can Health Insurers Contribute? (Scot D. Yoder) p. 49
• Spiritual Consciousness and Healing: An Interview with Govindappa Venkataswamy, p. 68
• The Case: Hoses and Hope (Joel E. Frader) p. 83
• Commentary: Listening for the Healing Story (Steven H. Miles) p. 87
• Commentary: Stories That Heal, …

Second Opinion: Health, Faith, And Ethics, 1992, V18 N2, October, Advocate Aurora Health

Historical Documents - Combined

Park Ridge Center, Park Ridge, IL: The October 1992 issue of "Second Opinion" (ISSN 0890-1570) includes:

• Initial Comment: Breaking Old Molds (Martin E. Marty) p. 8
• Biblical Responsibility for the Ecological Crisis (John B. Cobb, Jr.) p. 11
• Natural Suffering, Tragedy, and the Compassion of God
  (Wendy Farley) p. 23
• What Kind of Phoenix? Illness and Self-Knowledge (Arthur W. Frank) p. 31
• The Case: Clint Wooder (David Hilifiker) p. 43
• Commentary: Communion with Patients (Kathleen Nolan) p. 55
• Commentary: Who Is My Neighbor? (M. Therese Lysaught) p. 59
• Every Institution an HMO? (Donald W. Shriver, Jr., and Peggy L. Shriver) …

Second Opinion: Health, Faith, And Ethics, 1992, V17 N3, January, Advocate Aurora Health

Historical Documents - Combined

Park Ridge Center, Park Ridge, IL: The January 1992 issue of "Second Opinion" (ISSN 0890-1570) includes:

• Initial Comment: On Fine Lines (Martin E. Marty) p. 8
• Women Sexually Abused as Children: The Spiritual Consequences (L.J. "Tess" Tessier) p. 11
• Un-titled (a poem) (Jill P. Baumgaertner) p, 24
• Wholly Responsible for a Part, or Partly Responsible for a Whole? The Concept of Spiritual Care in Nursing (Janet Mayer) p. 26
• Improving Communication in Health Care: The Uses of Literature (Nancy J. Metzger) p. 57
• The Case: An Episode of Noncompliance (Kevin Coleman) p. 69
• Commentary: "Normal" Noncompliance (Arthur W. Frank) …

Second Opinion: Health, Faith, And Ethics, 1992, V17 N4, April, Advocate Aurora Health

Historical Documents - Combined

Park Ridge Center, Park Ridge, IL: The April 1992 issue of "Second Opinion" (ISSN 0890-1570) includes:

• Initial Comment: If Only... (Martin E. Marty) p. 8
• Anger, Illness, and Healing (Arthur W. Frank) p. 11
• The Way of Suffereing: A Reasoning of the Heart (Jerome A. Miller) p. 21
• The Case: House Calls to Cardinal Jackson (David Schiedermayer) p. 35
• Commentary: The Eyes Have It (Stanley Hauerwas) p. 41
• Commentary: How Does Ideal Care Really Work? (Elizabeth M. Johnson) p. 44
• A Question of Survival: An Interview with Reed Tuckson, p. 48
• A Medicine of Strangers or a Medicine of Intimates: …

Second Opinion: Health, Faith, And Ethics, 1991, V17 N2, October, Advocate Aurora Health

Historical Documents - Combined

Park Ridge Center, Park Ridge, IL: The October 1991 issue of "Second Opinion" (ISSN 0890-1570) includes:

• Initial Comment: The "Women's Issue" (Martin E. Marty) p. 9
• Feminism and Bioethics: An Overview (karen Lebacqz) p. 11
• Healing by Women's-light: From "Womanization" to Women's Healing (Kathryn Allen Rabuzzi) p, 28
• Case and Commentary: Hidden Stories of Women (Carole Warshaw and Suzanne Poirier) p. 48
• Does Gender Make a Difference in Moral Decision Making? (Sidney Callahan) p. 67
• Love, Justice, and Discernment: An Interview with Margaret A. Farley, p. 80
• Reconstructing the Pastoral Care of Women (Maxine Glas) p. 94
• On Bernard Häring: …

Time Variability Of Methane Extraction From Hard Coal Deposits In The Upper Silesian Coal Basin (Poland) In Relation To Geological And Mining Conditions, Sławomir Kędzior, Marcin Dreger

Journal of Sustainable Mining

The extraction and economical use of methane from coal mines in the Upper Silesian Coal Basin, Poland (USCB) have shown a variable tendency in recent decades, with numerous fluctuations from year to year. In 2021, approximately 286 million m3 of methane was collected from coal mines, which accounted for approximately 40% of the total emissions of this gas to mine workings. Due to the fact that the economical use of coal mine methane brings environmental, economic and work safety benefits, increasing its extraction is an urgent need. Trends in changes in the amount of mined methane in the entire USCB …

Poverty Rate Inequality: Analyzing The Causes Of The Larger Difference In The Poverty Rates Between Black And White Americans In Philadelphia And New York City, Patrick Carney

Gettysburg College Headquarters

This paper purports to find a cause for the larger differences in poverty rates between black and white Americans in Philadelphia and the same two groups in New York City. Three hypotheses, the education spending per student hypothesis, the economic hypothesis, and the social spending per capita hypothesis, are each respectively devised to explain these differences in the respective poverty rates. The education spending per student and social spending per capita hypotheses are tested using data from each city, leading to the conclusion that the lower social and education spending per capita in Philadelphia when compared to New York City …

The Effect Of Trading Volume On Stock Price, Jackson Dino

Gettysburg College Headquarters

Knowledge of the relationship between trading volume and trading equities enhances investors and public policy maker’s knowledge of market structure. In this paper, we examine the effects of trading volume on stock prices using a panel of stock prices from the S&P 500 Index. We develop an ordinary least squares regression model, implementing control variables, fixed effects and an instrumental variable to minimize statistical bias. We find evidence that an increase of trading volume by its mean is associated with a $2.42 increase in average stock price. We also find stronger evidence that an increase of trading volume by its …