Digitalization of Financial Reporting through XBRL and Corporate Tax Avoidance: Evidence from Indonesia

Sameh KOBBI-FAKHFAKH,Souleimane ATHIE 한국경영정보학회 2023 Asia Pacific Journal of Information Systems Vol.33 No.4

Corporate tax avoidance has been the subject of international debate since the Enron scandal and has raised awareness of the need for greater transparency in financial markets. Efforts have been made to strengthen financial reporting requirements and meet the needs of investors and other stakeholders, including digitalization of financial reporting through Extensible Business Reporting Language (XBRL). This study examines the impact of the mandatory adoption of XBRL on corporate tax avoidance. We tested our predictions using a panel dataset of Indonesian firms listed on the IDX stock exchange. Based on available information in the DATASTREAM database covering the 2013-2017 period, we used two proxies for tax avoidance i.e., GAAP effective tax rate and current effective tax rate. We estimated multiple regression model including industry and year fixed effects. The results show that XBRL implementation has reduced corporate tax avoidance. These findings suggest that improving corporate transparency through XBRL could play a deterrent tool to corporate tax avoidance. The results of this study should be useful to tax authorities and accounting standard setters supporting the benefits of digitalizing financial reporting and continuing to complete XBRL taxonomies around the world.

Types, limitations, and possible alternatives of peer review based on the literature and surgeons’ opinions via Twitter: a narrative review

Sameh Hany Emile,Hytham K. S. Hamid,Semra Demirli Atici,Doga Nur Kosker,Mario Virgilio Papa,Hossam Elfeki,Chee Yang Tan,Alaa El-Hussuna,StevenD.Wexner 한국과학학술지편집인협의회 2022 Science Editing Vol.9 No.1

This review aimed to illustrate the types, limitations, and possible alternatives of peer review (PR) based on a literature review together with the opinions of a social media audience via Twitter. This study was conducted via the #OpenSourceResearch collaborative platform and combined a comprehensive literature search on the current PR system with the opinions of a social media audience of surgeons who are actively engaged in the current PR system. Six independent researchers conducted a literature search of electronic databases in addition to Google Scholar. Electronic polls were organized via Twitter to assess surgeons’ opinions on the current PR system and potential alternative approaches. PR can be classified into single-blind, double-blind, triple-blind, and open PR. Newer PR systems include interactive platforms, prepublication and postpublication commenting or review, transparent review, and collaborative review. The main limitations of the current PR system are its allegedly time-consuming nature and inconsistent, biased, and non-transparent results. Suggestions to improve the PR process include employing an interactive, doubleblind PR system, using artificial intelligence to recruit reviewers, providing incentives for reviewers, and using PR templates. The above results offer several concepts for possible alternative approaches and modifications to this critically important process.

Early-onset sepsis in a neonatal intensive care unit in Beni Suef, Egypt: bacterial isolates and antibiotic resistance pattern

Sameh Samir Fahmey 대한소아청소년과학회 2013 Clinical and Experimental Pediatrics (CEP) Vol.56 No.8

Purpose: To identify the frequency of bacterial isolates in early-onset neonatal sepsis (EONS) and their antimicrobial resistance pattern. Methods: A retrospective study of EONS was conducted at the Beni Suef University Hospital from September 2008 to September 2012. A case of EONS was defined as an infant who had clinical signs of infection or who was born to a mother with risk factors for infection, and in whom blood culture obtained within 72 hours of life grew a bacterial pathogen. Results: Of 673 neonates screened, there were 138 positive blood cultures (20.5%) (confirmed EONS). Of the recovered isolates, 86.2% were gram-negative pathogens. Klebsiella pneumoniae (42.8%), Enterobacter cloacae (22.5%), and Escherichia coli (13.8%) were the commonest isolated organisms. The most common gram-positive microorganism was Staphylococcus aureus accounting for only 12 isolates (8.7%). All Klebsiella isolates and 93% of Enterobacter isolates were resistant to ampicillin. Gram-negative pathogens had the maximum overall sensitivity to imipenem, cefepime, and ciprofloxacin; whereas, gram-positive isolates were most susceptible to vancomycin, imipenem, and piperacillin. Conclusion: K. pneumoniae was the predominant causative bacteria of EONS followed by E. cloacae and E. coli . There was a high resistance to ampicillin. Imipenem had the maximum overall activity against the causative bacteria. Continuous surveillance is needed to monitor the changing epidemiology of pathogens and antibiotic sensitivity.

Active Clustering Data Streams with Affinity Propagation

Sameh Abdulah,Walid Atwa,Ahmed M. Abdelmoniem 한국통신학회 2022 ICT Express Vol.8 No.2

Most existing applications have a large number of evolving data streams. Clustering data streams is still a critical problem for these applications as the data are evolving and changes over time. Most existing algorithms are unsupervised learning in which background information is useless. This paper proposes an active clustering algorithm for data stream based on the affinity propagation method, referred to as AAPStream. The affinity propagation aims to identify exemplars and create clusters based on these exemplars. Thus, the objective is to get the most informative exemplars to create the streaming model and predict the new arrival data. We conduct a set of experiments on real-world datasets to compare our algorithm with a state-of-the-art algorithm, and the experimental results show the effectiveness of the proposed algorithm.

Use of Nuclear Magnetic Resonance Spectroscopy in Analysis of Fennel Essential Oil

Sameh AbouZid 한국생약학회 2016 Natural Product Sciences Vol.22 No.1

A simple and rapid method based on proton nuclear magnetic resonance spectroscopy was developed for determination of trans-anethole content in fennel essential oil. Spectra of pure trans-anethole, of the pure essential oil of fennel, and of the pure oil of fennel with thymol internal standard were recorded. The signal of H-1/ was used for quantification of trans-anethole. This proton signal is well separated in the proton magnetic resonance spectrum of the compound. No reference compound is needed and cheap internal standard was used. The results obtained from spectroscopic analysis were compared with those obtained by gas chromatography. Additionally, the developed method was used for determination of the type of vegetable oil used as a carrier in commercial products, which cannot be quantified as such by gas chromatography. This study demonstrates the application of proton nuclear magnetic resonance spectroscopy as a quality control method for estimation of essential oil components.

Diagnostic and prognostic value of proadrenomedullin in neonatal sepsis

Sameh Samir Fahmey,Heba Mostafa,Noha Abd Elhafeez,Heba Hussain 대한소아청소년과학회 2018 Clinical and Experimental Pediatrics (CEP) Vol.61 No.5

Purpose: Sepsis is a major cause of neonatal morbidity and mortality. Early diagnosis is a major problem because of the lack of specific clinical signs. Therefore, a reliable diagnostic marker is needed to guide the use of antimicrobial agents. The objective of our study was to assess the value of proadrenomedullin (pro- ADM) in establishing the diagnosis and evaluating the prognosis of neonatal sepsis. Methods: This study enrolled 60 newborn infants with sepsis proven with positive blood cultures and 30 healthy neonates. Complete blood count, C-reactive protein levels, and pro-ADM levels were obtained from all neonates. Results: The pro-ADM levels were significantly higher (14.39±0.75 nmol/L) in the sepsis group than in the control group (3.12±0.23 nmol/L). The optimal cutoff value for pro-ADM was 4.3 nmol/L, with a sensitivity of 93.3% and a specificity of 86.7%. The pro-ADM levels were also higher in nonsurvivors (P=0.001). Conclusion: Pro-ADM can be used as a reliable biomarker for neonatal sepsis. High pro-ADM levels were associated with mortality and could be an early indicator of disease outcome.

Chemical characteristics and assessment of groundwater quality in Halayieb area, southeastern part of the Eastern Desert, Egypt

Sameh R. Zaki,Mostafa Redwan,Ahmed M. Masoud,Ahmed A. Abdel Moneim 한국지질과학협의회 2019 Geosciences Journal Vol.23 No.1

Halayieb area is located at the southeastern corner on the border between Egypt and Sudan. The area has very important strategic aspects to Egypt. Groundwater is the only source of fresh water in the area. The hydrogeochemical characterizations of groundwater in the area were carried out, to assess the quality of groundwater for its suitability for drinking and irrigation purposes. Geologically the Precambrian rocks underlain the Mesozoic sandstone and Tertiary marine sediments. The groundwater of the are a is recorded at the Miocene sedimentary succession and the fractured basement aquifers with a maximum water depth of 26.5 m from the ground surface. Groundwater quality is mostly saline caused by the sources of geogenic, anthropogenic, and marine origin of the water bearing formations. The resulting groundwater is characterized by Na+ > Ca2+ > Mg2+/Cl− > HCO3− > SO42−: Na+ > Ca2+ > K+/SO42− > Cl− > HCO3− facies, following the topographical and water flow-path conditions. The hydrochemical facies in this area fall in the field of NaCl type and the hydrogeochemical signatures indicated active hydrolysis and dissolution process of Ca-bearing minerals of the basement rocks and some sodium is lost, most probably through reverse ion exchange. Enrichment of Mn+ in some wells is regarded to the mining activity for manganese ores in the area. Groundwater quality is mostly not suitable for drinking purposes. For irrigation, the groundwater is mostly suitable in regard to the residual sodium carbonate and the magnesium hazard. According to the water quality assessment using United States salinity laboratory (USLL) diagram, most water samples located in category C3–S2, C3–S3, C3–S4, C4–S2 highlighting high to very high salinity hazard and medium to very high sodium content class. Most of the groundwater samples that are located away from the shoreline are suitable for livestock and poultry consumption. High salinity contents in the study area create severe problems for using water supplies and for future exploitation.

Antihyperglycemic Effect of Crude Extracts of Some Egyptian Plants and Algae

Sameh Fekry AbouZid,Osama Mohamed Ahmed,Rasha Rashad Ahmed,Ayman Mahmoud,Ehab Abdella,Mohamed Badr Ashour 한국식품영양과학회 2014 Journal of medicinal food Vol.17 No.3

Diabetes mellitus is a major global health problem. Various plant extracts have proven antidiabetic activity and are considered as promising substitution for antidiabetic drugs. The antihyperglycemic effect of 16 plants and 4 algae, commonly used in Egypt for the treatment of diabetes mellitus, was investigated. A diabetes model was induced by intraperitoneal injection of nicotinamide (120 mg/kg body weight [b.wt.]), then streptozotocin (200 mg/kg b.wt.) after 15 min. Hydroethanolic extracts (80%) of the plants and algae under investigation were prepared. The extracts were orally administered to nicotinamide-streptozotocin–induced diabetic mice by a gastric tube at doses 10 or 50 mg/kg b.wt. for 1 week. The antidiabetic activity was assessed by detection of serum glucose concentrations at the fasting state and after 2 h of oral glucose loading (4.2 mg/kg b.wt.). Extracts prepared from Cassia acutifolia, Fraxinus ornus, Salix aegyptiaca, Cichorium intybus, and Eucalyptus globulus showed the highest antihyperglycemic activity among the tested plants. Extracts prepared from Sonchus oleraceus, Bougainvillea spectabilis (leaves), Plantago psyllium (seeds), Morus nigra (leaves), and Serena repens (fruits) were found to have antihyperglycemic potentials. Extracts prepared from Caulerpa lentillifera and Spirulina versicolor showed the most potent antihyperglycemic activity among the tested algae. However, some of the tested plants have insulinotropic effects, all assessed algae have not. Identification of lead compounds from these plants and algae for novel antidiabetic drug development is recommended.

Early-onset sepsis in a neonatal intensive care unit in Beni Suef, Egypt: bacterial isolates and antibiotic resistance pattern

Fahmey, Sameh Samir The Korean Pediatric Society 2013 Clinical and Experimental Pediatrics (CEP) Vol.56 No.8

Purpose: To identify the frequency of bacterial isolates in early-onset neonatal sepsis (EONS) and their antimicrobial resistance pattern. Methods: A retrospective study of EONS was conducted at the Beni Suef University Hospital from September 2008 to September 2012. A case of EONS was defined as an infant who had clinical signs of infection or who was born to a mother with risk factors for infection, and in whom blood culture obtained within 72 hours of life grew a bacterial pathogen. Results: Of 673 neonates screened, there were 138 positive blood cultures (20.5%) (confirmed EONS). Of the recovered isolates, 86.2% were gram-negative pathogens. Klebsiella pneumoniae (42.8%), Enterobacter cloacae (22.5%), and Escherichia coli (13.8%) were the commonest isolated organisms. The most common gram-positive microorganism was Staphylococcus aureus accounting for only 12 isolates (8.7%). All Klebsiella isolates and 93% of Enterobacter isolates were resistant to ampicillin. Gram-negative pathogens had the maximum overall sensitivity to imipenem, cefepime, and ciprofloxacin; whereas, gram-positive isolates were most susceptible to vancomycin, imipenem, and piperacillin. Conclusion: K. pneumoniae was the predominant causative bacteria of EONS followed by E. cloacae and E. coli. There was a high resistance to ampicillin. Imipenem had the maximum overall activity against the causative bacteria. Continuous surveillance is needed to monitor the changing epidemiology of pathogens and antibiotic sensitivity.

Favorable Aortic Remodeling Following Serial False Lumen Procedures in a Case of Chronic Type IIIb Dissection

Ahmed Sameh Eleshra,허운,이광훈,이신영,이하,송석원 대한흉부외과학회 2018 Journal of Chest Surgery (J Chest Surg) Vol.51 No.4

We report a case of acute type I aortic dissection in which an emergency graft replacement of the ascending aorta and innominate artery was performed. We performed false lumen thrombosis through hybrid thoracic endovascular aortic repair to seal the primary entry tear, followed by false lumen obliteration at the level of the descending thoracic aorta, abdominal aorta, and right common iliac artery. Over a period of 4.5 years, we used Amplatzer vascular plugs and coils based on our computed tomography angiography follow-up protocol.