Corporate governance, firm characteristics and internet financial reporting: evidence from Egyptian listed companies

This study investigates the effect of corporate governance and firm characteristics on the Internet financial reporting (IFR) of the Egyptian listed companies. We develop a disclosure index to measure the three components of the IFR for the Egyptian listed corporations by using an un-weighted checklist. The results find a significant relationship between the three components of IFR (TOTAL, CONTENT and PRESENTATION) and firm size, ownership diffusion, type of business, profitability, audit type, institutional ownership and board size. The results indicate that large non-financial companies that are audited by the big four auditing companies with high diffusion in their ownership and lower presentation of institutions in the ownership structure are more likely to be related to TOTAL and CONTENT. In addition, large profitable companies with high diffusion in their ownership are more likely to be related to TOTAL and PRESENTATION. Finally, companies with a large board size are associated only with PRESENTATION

Enrichment of antioxidant capacity and vitamin E in pita made from barley

This study aimed to enhance total antioxidant and vitamin E content of pita bread, by replacing 50% of the standard baker's flour with flours milled from covered (WI2585 and Harrington) or hulless (Finniss) barley genotypes, previously shown to have high antioxidant and vitamin E levels at harvest. Pita breads were made from either 100% baker's flour (control) or 50% malt flour, whole-grain flour, or flour from barley grains pearled at 10%, 15%, and 20% grain weight. Antioxidant capacity and vitamin E content of flours and pitas were determined by their ability to scavenge 2,2-diphenyl-1-picrylhydrazyl radicals and high performance liquid chromatography, respectively. The physical and sensory properties of the pitas were also assessed. All pitas made from either whole grain or pearled barley flour had a higher antioxidant capacity and most also had higher vitamin E content than standard pita. The antioxidant and vitamin E levels were reduced in pearled compared to whole grains, however the extent of that reduction varied among genotypes. The greatest antioxidant and vitamin E levels were found in pita made from malt flour or Finniss whole grain flour. Furthermore, sensory analysis suggested these pitas were acceptable to consumers and retained similar physical and sensory properties to those in the control pita.Thi Thu Dung Do, Beverly Muhlhausler, Amanda Box and Amanda J. Abl

Corporate governance, firm characteristics and internet financial reporting: evidence from Egyptian listed companies

This study investigates the effect of corporate governance and firm characteristics on the Internet financial reporting (IFR) of the Egyptian listed companies. We develop a disclosure index to measure the three components of the IFR for the Egyptian listed corporations by using an un-weighted checklist. The results find a significant relationship between the three components of IFR (TOTAL, CONTENT and PRESENTATION) and firm size, ownership diffusion, type of business, profitability, audit type, institutional ownership and board size. The results indicate that large non-financial companies that are audited by the big four auditing companies with high diffusion in their ownership and lower presentation of institutions in the ownership structure are more likely to be related to TOTAL and CONTENT. In addition, large profitable companies with high diffusion in their ownership are more likely to be related to TOTAL and PRESENTATION. Finally, companies with a large board size are associated only with PRESENTATION

Surgical site infection after gastrointestinal surgery in high-income, middle-income, and low-income countries: a prospective, international, multicentre cohort study

Background: Surgical site infection (SSI) is one of the most common infections associated with health care, but its importance as a global health priority is not fully understood. We quantified the burden of SSI after gastrointestinal surgery in countries in all parts of the world. Methods: This international, prospective, multicentre cohort study included consecutive patients undergoing elective or emergency gastrointestinal resection within 2-week time periods at any health-care facility in any country. Countries with participating centres were stratified into high-income, middle-income, and low-income groups according to the UN's Human Development Index (HDI). Data variables from the GlobalSurg 1 study and other studies that have been found to affect the likelihood of SSI were entered into risk adjustment models. The primary outcome measure was the 30-day SSI incidence (defined by US Centers for Disease Control and Prevention criteria for superficial and deep incisional SSI). Relationships with explanatory variables were examined using Bayesian multilevel logistic regression models. This trial is registered with ClinicalTrials.gov, number NCT02662231. Findings: Between Jan 4, 2016, and July 31, 2016, 13 265 records were submitted for analysis. 12 539 patients from 343 hospitals in 66 countries were included. 7339 (58·5%) patient were from high-HDI countries (193 hospitals in 30 countries), 3918 (31·2%) patients were from middle-HDI countries (82 hospitals in 18 countries), and 1282 (10·2%) patients were from low-HDI countries (68 hospitals in 18 countries). In total, 1538 (12·3%) patients had SSI within 30 days of surgery. The incidence of SSI varied between countries with high (691 [9·4%] of 7339 patients), middle (549 [14·0%] of 3918 patients), and low (298 [23·2%] of 1282) HDI (p < 0·001). The highest SSI incidence in each HDI group was after dirty surgery (102 [17·8%] of 574 patients in high-HDI countries; 74 [31·4%] of 236 patients in middle-HDI countries; 72 [39·8%] of 181 patients in low-HDI countries). Following risk factor adjustment, patients in low-HDI countries were at greatest risk of SSI (adjusted odds ratio 1·60, 95% credible interval 1·05–2·37; p=0·030). 132 (21·6%) of 610 patients with an SSI and a microbiology culture result had an infection that was resistant to the prophylactic antibiotic used. Resistant infections were detected in 49 (16·6%) of 295 patients in high-HDI countries, in 37 (19·8%) of 187 patients in middle-HDI countries, and in 46 (35·9%) of 128 patients in low-HDI countries (p < 0·001). Interpretation: Countries with a low HDI carry a disproportionately greater burden of SSI than countries with a middle or high HDI and might have higher rates of antibiotic resistance. In view of WHO recommendations on SSI prevention that highlight the absence of high-quality interventional research, urgent, pragmatic, randomised trials based in LMICs are needed to assess measures aiming to reduce this preventable complication

Latest Advancements in Transcutaneous Electrical Nerve Stimulation (TENS) and Electronic Muscle Stimulation (EMS): Revisiting an Established Therapy with New Possibilities

Prachi Patel,1 Maja Green,2 Jennifer Tram,3 Eugene Wang,4 Melissa Murphy,5 Alaa a Abd-Elsayed,6 Krishnan Chakravarthy2 1Houston Methodist Willowbrook Hospital, Neuroscience Centre, Houston, Tx, USA; 2NXTSTIM INC. Department of Pain Medicine, San Diego, CA, USA; 3UCLA David Geffen School of Medicine/VA, Los Angeles, CA, 90095, USA; 4Timothy Growth, Pain Management and Chiropractic Care, Smithtown, NY, USA; 5North Texas Orthopedics and Spine Center, Grapevine, TX, 76051, USA; 6University of Wisconsin School of Medicine and Public Health, Health Sciences Learning Center, Madison, WI, 53705, USACorrespondence: Maja Green, Chief Scientific Officer, NXTSTIM Inc., Department of Pain Medicine, 5362 Sweetwater Trails, San Diego, CA, 92130, USA, Email [email protected]: Transcutaneous Electrical Nerve Stimulation (TENS) and Electronic Muscle Stimulation (EMS) are non-invasive therapies widely used for pain relief and neuromuscular adaptation. However, the clinical research supporting the efficacy of TENS in chronic pain management is limited by significant methodological flaws, including small sample sizes and inconsistent reporting of stimulation parameters. TENS modulates pain perception through various techniques, targeting specific nerve fibers and pain pathways. High-frequency TENS is effective for segmental pain control, while low-frequency TENS, reliant on endogenous opioid pathways, may be less effective in opioid-tolerant patients. Additionally, TENS may influence autonomic functions, such as micro-perfusion and sympathetic tone, further broadening its therapeutic potential. EMS, on the other hand, enhances muscle strength and neuromuscular function, particularly in rehabilitation settings, by recruiting additional muscle fibers and improving neuromuscular efficiency. To address the limitations in existing clinical applications, future advancements in TENS and EMS technologies should focus on real-time optimization of stimulation parameters, consistent therapy delivery, and improved accessibility. Integrating automated and personalized adjustments can help streamline treatment, enhance patient compliance, and overcome traditional barriers to the effective implementation of these modalities. Additionally, developing systems that enable remote monitoring and customization of therapy protocols will expand the usability of TENS and EMS in diverse care settings. Future research must focus on rigorous study designs, standardized protocols, and meaningful patient-centered outcomes to fully realize the therapeutic potential of these modalities. Innovations like NXTSTIM EcoAI™ represent a significant advancement in delivering tailored, effective, and patient-friendly pain management and rehabilitation strategies.Keywords: chronic pain, TENS, EMS, neurotransmitters, gate control theory, central sensitizatio

Laparoscopy in management of appendicitis in high-, middle-, and low-income countries: a multicenter, prospective, cohort study.

BACKGROUND: Appendicitis is the most common abdominal surgical emergency worldwide. Differences between high- and low-income settings in the availability of laparoscopic appendectomy, alternative management choices, and outcomes are poorly described. The aim was to identify variation in surgical management and outcomes of appendicitis within low-, middle-, and high-Human Development Index (HDI) countries worldwide. METHODS: This is a multicenter, international prospective cohort study. Consecutive sampling of patients undergoing emergency appendectomy over 6 months was conducted. Follow-up lasted 30 days. RESULTS: 4546 patients from 52 countries underwent appendectomy (2499 high-, 1540 middle-, and 507 low-HDI groups). Surgical site infection (SSI) rates were higher in low-HDI (OR 2.57, 95% CI 1.33-4.99, p = 0.005) but not middle-HDI countries (OR 1.38, 95% CI 0.76-2.52, p = 0.291), compared with high-HDI countries after adjustment. A laparoscopic approach was common in high-HDI countries (1693/2499, 67.7%), but infrequent in low-HDI (41/507, 8.1%) and middle-HDI (132/1540, 8.6%) groups. After accounting for case-mix, laparoscopy was still associated with fewer overall complications (OR 0.55, 95% CI 0.42-0.71, p < 0.001) and SSIs (OR 0.22, 95% CI 0.14-0.33, p < 0.001). In propensity-score matched groups within low-/middle-HDI countries, laparoscopy was still associated with fewer overall complications (OR 0.23 95% CI 0.11-0.44) and SSI (OR 0.21 95% CI 0.09-0.45). CONCLUSION: A laparoscopic approach is associated with better outcomes and availability appears to differ by country HDI. Despite the profound clinical, operational, and financial barriers to its widespread introduction, laparoscopy could significantly improve outcomes for patients in low-resource environments. TRIAL REGISTRATION: NCT02179112