Measuring accounting disclosure in a period of complex changes:the case of Egypt

Significant changes in accounting disclosure are observed in periods of economic change such as those relating to emerging capital markets and programs of privatization. Measurement of the level of accounting disclosure should ideally be designed to capture the complexity of change in order to give insight and explanation to match the causes and consequences of change. This paper shows the added interpretive value in subdividing the disclosure checklist to reflect the requirements of national accounting regulations, the location of disclosure items in the annual report, and limitations on the availability of regulations in official translation to the local language. Defining targeted disclosure categories leads to significance testing of specific aspects of changes in accounting disclosure in the Egyptian capital market in the 1990s. Strong correlation of disclosure with the presence of majority government ownership of the company and the relative activity of share trading supports the applicability of political costs and capital need theories, respectively. The relation between International Accounting Standards (IASs) disclosure and the type of audit firm points to additional theoretical explanations, including relative familiarity with the legislation and compliance features identifiable with the emerging capital market. The approach described in this paper has the potential for enhancing understanding of the complexity of accounting change in other emerging capital markets and developing economies.

Board composition, ownership structure and dividend policies in an emerging market: further evidence from CASE 50

Purpose – The purpose of this study is to examine dividend policies in an emerging capital market, in a country undergoing a transitional period. Design/methodology/approach – Using pooled cross-sectional observations from the top 50 listed Egyptian firms between 2003 and 2005, this study examines the effect of board of directors’ composition and ownership structure on dividend policies in Egypt. Findings – It is found that there is a significant positive association between institutional ownership and firm performance, and both dividend decision and payout ratio. The results confirm that firms with a higher return on equity and a higher institutional ownership distribute higher levels of dividend. No significant association was found between board composition and dividend decisions or ratios. Originality/value – This study provides additional evidence of the applicability of the signalling model in the emerging market of Egypt. It was found that despite the high institutional ownership and the closely held nature of the firms, which imply lower agency costs, the payment of higher dividend was considered necessary to attract capital during this transitional period.

The role of social agents in the translation into English of the novels of Naguib Mahfouz

This research investigates the field of translation in an Egyptain context around the work of the Egyptian writer and Nobel Laureate Naguib Mahfouz by adopting Pierre Bourdieu’s sociological framework. Bourdieu’s framework is used to examine the relationship between the field of cultural production and its social agents. The thesis includes investigation in two areas: first, the role of social agents in structuring and restructuring the field of translation, taking Mahfouz’s works as a case study; their role in the production and reception of translations and their practices in the field; and second, the way the field, with its political and socio-cultural factors, has influenced translators’ behaviour and structured their practices. In this research, it is argued that there are important social agents who have contributed significantly to the structure of the field and its boundaries. These are key social agents in the field namely; the main English language publisher in Egypt, the American University in Cairo Press (AUCP); the translators: Denys Johnson-Davies, Roger Allen and Trevor Le Gassick; and the author, Naguib Mahfouz. Their roles and contributions are examined and discussed through the lens of Bourdieu’s sociology. Particular focus is given to the author Mahfouz and his award of the Nobel Prize, and how this award has influenced the field of cultural production and its social agents. Also, it is argued that socio-cultural factors in the field, in the period between 1960s and 2000s, affected the translators’ practices in terms of modes of production of Mahfouz’s works. To investigate the influence of these factors on translators’ practices in the field, empirical examination is conducted, at the textual level, on a corpus of six translated novels written by the same author, Mahfouz. It is shown that the translators have an increased tendency, over time, towards applying a foreignising approach in their translations of culture-specific items. The translators’ behaviour, which is a result of their habitus, is correlated to political and socio-cultural factors in the field of translation. That is, based on interviews conducted with the translators, it has been found that there are particular factors influenced their translational habitus and, thus, their practices during the production process of the translations.

Linked knowledge sources for topic classification of microposts:a semantic graph-based approach

Short text messages a.k.a Microposts (e.g. Tweets) have proven to be an effective channel for revealing information about trends and events, ranging from those related to Disaster (e.g. hurricane Sandy) to those related to Violence (e.g. Egyptian revolution). Being informed about such events as they occur could be extremely important to authorities and emergency professionals by allowing such parties to immediately respond. In this work we study the problem of topic classification (TC) of Microposts, which aims to automatically classify short messages based on the subject(s) discussed in them. The accurate TC of Microposts however is a challenging task since the limited number of tokens in a post often implies a lack of sufficient contextual information. In order to provide contextual information to Microposts, we present and evaluate several graph structures surrounding concepts present in linked knowledge sources (KSs). Traditional TC techniques enrich the content of Microposts with features extracted only from the Microposts content. In contrast our approach relies on the generation of different weighted semantic meta-graphs extracted from linked KSs. We introduce a new semantic graph, called category meta-graph. This novel meta-graph provides a more fine grained categorisation of concepts providing a set of novel semantic features. Our findings show that such category meta-graph features effectively improve the performance of a topic classifier of Microposts. Furthermore our goal is also to understand which semantic feature contributes to the performance of a topic classifier. For this reason we propose an approach for automatic estimation of accuracy loss of a topic classifier on new, unseen Microposts. We introduce and evaluate novel topic similarity measures, which capture the similarity between the KS documents and Microposts at a conceptual level, considering the enriched representation of these documents. Extensive evaluation in the context of Emergency Response (ER) and Violence Detection (VD) revealed that our approach outperforms previous approaches using single KS without linked data and Twitter data only up to 31.4% in terms of F1 measure. Our main findings indicate that the new category graph contains useful information for TC and achieves comparable results to previously used semantic graphs. Furthermore our results also indicate that the accuracy of a topic classifier can be accurately predicted using the enhanced text representation, outperforming previous approaches considering content-based similarity measures. © 2014 Elsevier B.V. All rights reserved.

How to Elaborate a Demonstrator in Inspiring Science Education Platform

Report published in the Proceedings of the National Conference on "Education and Research in the Information Society", Plovdiv, May, 2016

A mérsékelt iszlamista mozgalmak szerepe az "arab tavaszt" követő politikai átmenetben (The Role of Moderate Islamist Movements in the Political Transition Following the Arab Spring)

Up to January 2011 authoritarian political regimes in the Middle East had widely been considered stable due to the armed forces, the underdeveloped political institutions, the economic embeddedness of the regimes, the neo-patrimonial structure of the Arab societies and, eventually the characteristics of Islam. Middle Eastern political systems are often considered to belong to a special sub-group of non-democratic regimes called “liberalized autocracies”. The 2011 events show that there is a new, as yet non-defined political structure emerging. Although there are different interpretations of the developments, there is a consensus on the determinant role of the Islamist organizations in the development of the new political structure. The results of the Egyptian and Tunisian parliamentary elections show that the secular political parties could not attract the public, while in Tunisia the long forbidden Hizb an-Nahda could form a government. In Egypt Hizb al-Hurriya established by the Muslim Brotherhood in 2011 won almost half of the parliamentary mandates, and to a great surprise, the Salafi Hizb an-Nour also received 24.3% of the votes. On the basis of the above developments the thesis of the Islamist re-organization of the Middle East, i.e. of a new wave of Islamism was elaborated, according to which the main political winners of the revolts in the Arab countries are the Islamist organizations, which could step in and fill in the political vacuum. While some speak of an Islamist autumn or Islamist winter as the result of the Arab Spring, others prefer the term Islamic revolutions.

“I had a different way of governing”: The evangelical presidential style of Jimmy Carter and his mission for Middle East peace

President Jimmy Carter once said, "I had a different way of governing." In attempting to explain what he meant by this, Carter has been variously described as a political amateur, a trustee, a non-political politician, an "active-positive" president, and a forerunner of the 1990s' New Democrats. It is argued here, however, that mere secular descriptions and categories such as these do not adequately capture the essence of Carter's brand of politics and his understanding of the presidency. Rejecting Richard Neustadt's prescriptions for effective presidential leadership, Carter thought political bargaining and compromise were "dirty" and "sinful." He deemed the ways of Washington as "evil," and considered many, if not most, career politicians immoral. While he fully supported the institutional separation of church and state, politics for Carter was about "doing right," telling the truth, and making the United States and the world "a better demonstration of what Christ is." Like two earlier Democrats, William Jennings Bryan and Woodrow Wilson, Carter understood politics as an alternative form of Christian ministry and service. In this regard, Carter was a presidential exception. Carter's evangelical faith gave his politics meaning, skill, vision, and a framework for communication. Using Fred Greenstein's categories of presidential leadership, Carter's faith provided him with "emotional intelligence", too. However, Carter's evangelical style provoked many of his contemporaries, including many of his fellow Democrats. To his critics at home and abroad, Carter was often accused of being arrogant, stubborn, naive, and ultimately a political failure. But as evinced by his indispensable role in negotiating peace between Israel and Egypt, his leadership style also provided him some remarkable achievements. The research here is based on a thorough examination of President Carter's many writings, his public papers, interviews, and opinion pieces. Written accounts from former Carter administration officials and from Israeli and Egyptian participants at Camp David are also used. This project is largely descriptive, qualitative in approach, but quantitative data are used when appropriate and as supplements.

Principal Component Analysis of Results Obtained from Finite-Difference Time-Domain Algorithms

Finite-Differences Time-Domain (FDTD) algorithms are well established tools of computational electromagnetism. Because of their practical implementation as computer codes, they are affected by many numerical artefact and noise. In order to obtain better results we propose using Principal Component Analysis (PCA) based on multivariate statistical techniques. The PCA has been successfully used for the analysis of noise and spatial temporal structure in a sequence of images. It allows a straightforward discrimination between the numerical noise and the actual electromagnetic variables, and the quantitative estimation of their respective contributions. Besides, The GDTD results can be filtered to clean the effect of the noise. In this contribution we will show how the method can be applied to several FDTD simulations: the propagation of a pulse in vacuum, the analysis of two-dimensional photonic crystals. In this last case, PCA has revealed hidden electromagnetic structures related to actual modes of the photonic crystal.

Studies in Aetiology and Historical Methodology in Herodotus

This dissertation interrogates existing scholarly paradigms regarding aetiology in the Histories of Herodotus in order to open up new avenues to approach a complex and varied topic. Since aetiology has mostly been treated as the study of cause and effect in the Histories, this work expands the purview of aetiology to include Herodotus’ explanations of origins more generally. The overarching goal in examining the methodological principles of Herodotean aetiology is to show the extent to which they resonate across the Histories according to their initial development in the proem, especially in those places that seem to deviate from the work’s driving force (i.e. the Persian Wars). Though the focus is on correlating the principles espoused in the proem with their deployment in Herodotus’ ethnographies and other seemingly divergent portions of his work, the dissertation also demonstrates the influence of these principles on some of the more “historical” aspects of the Histories where the struggle between Greeks and barbarians is concerned. The upshot is to make a novel case not only for the programmatic significance of the proem, but also for the cohesion of Herodotean methodology from cover to cover, a perennial concern for scholars of Greek history and historiography.

Chapter One illustrates how the proem to the Histories (1.1.0-1.5.3) prefigures Herodotus’ engagement with aetiological discussions throughout the Histories. Chapter Two indicates how the reading of the proem laid out in Chapter One allows for Herodotus’ deployment of aetiology in the Egyptian logos (especially where the pharaoh Psammetichus’ investigation of the origins of Egyptian language, nature, and custom are concerned) to be viewed within the methodological continuum of the Histories at large. Chapter Three connects Herodotus’ programmatic interest in the origins of erga (i.e. “works” or “achievements” manifested as monuments and deeds of abstract and concrete sorts) with the patterns addressed in Chapters One and Two. Chapter Four examines aetiological narratives in the Scythian logos and argues through them that this logos is as integral to the Histories as the analogous Egyptian logos studied in Chapter Two. Chapter Five demonstrates how the aetiologies associated with the Greeks’ collaboration with the Persians (i.e. medism) in the lead-up to the battle of Thermopylae recapitulate programmatic patterns isolated in previous chapters and thereby extend the methodological continuum of the Histories beyond the “ethnographic” logoi to some of the most representative “historical” logoi of Herodotus’ work. Chapter Six concludes the dissertation and makes one final case for methodological cohesion by showing the inextricability of the end of the Histories from its beginning.

Globalizing the Sculptural Landscapes of the Sarapis and Isis Cults in Hellenistic and Roman Greece

“Globalizing the Sculptural Landscape of Isis and Sarapis Cults in Roman Greece,” asks questions of cross-cultural exchange and viewership of sculptural assemblages set up in sanctuaries to the Egyptian gods. Focusing on cognitive dissonance, cultural imagining, and manipulations of time and space, I theorize ancient globalization as a set of loosely related processes that shifted a community's connections with place. My case studies range from the 3rd century BCE to the 2nd century CE, including sanctuaries at Rhodes, Thessaloniki, Dion, Marathon, Gortyna, and Delos. At these sites, devotees combined mainstream Greco-Roman sculptures, Egyptian imports, and locally produced imitations of Egyptian artifacts. In the last case, local sculptors represented Egyptian subjects with Greco-Roman naturalistic styles, creating an exoticized visual ideal that had both local and global resonance. My dissertation argues that the sculptural assemblages set up in Egyptian sanctuaries allowed each community to construct complex narratives about the nature of the Egyptian gods. Further, these images participated in a form of globalization that motivated local communities to adopt foreign gods and reinterpret them to suit local needs.

I begin my dissertation by examining how Isis and Sarapis were represented in Greece. My first chapter focuses on single statues of Egyptian gods, describing their iconographies and stylistic tendencies through examples from Corinth and Gortyna. By comparing Greek examples with images of Sarapis, Isis, and Harpokrates from around the Mediterranean, I demonstrate that Greek communities relied on globally available visual tropes rather than creating site or region-specific interpretations. In the next section, I examine what other sources viewers drew upon to inform their experiences of Egyptian sculpture. In Chapter 3, I survey the textual evidence for Isiac cult practice in Greece as a way to reconstruct devotees’ expectations of sculptures in sanctuary contexts. At the core of this analysis are Apuleius’ Metamorphoses and Plutarch’s De Iside et Osiride, which offer a Greek perspective on the cult’s theology. These literary works rely on a tradition of aretalogical inscriptions—long hymns produced from roughly the late 4th century B.C.E. into the 4th century C.E. that describe the expansive syncretistic powers of Isis, Sarapis, and Harpokrates. This chapter argues that the textual evidence suggests that devotees may have expected their images to be especially miraculous and likely to intervene on their behalf, particularly when involved in ritual activity inside the sanctuary.

In the final two chapters, I consider sculptural programs and ritual activity in concert with sanctuary architecture. My fourth chapter focuses on sanctuaries where large amounts of sculpture were found in underground water crypts: Thessaloniki and Rhodes. These groups of statues can be connected to a particular sanctuary space, but their precise display contexts are not known. By reading these images together, I argue that local communities used these globally available images to construct new interpretations of these gods, ones that explored the complex intersections of Egyptian, Greek, and Roman identities in a globalized Mediterranean. My final chapter explores the Egyptian sanctuary at Marathon, a site where exceptional preservation allows us to study how viewers would have experienced images in architectural space. Using the Isiac visuality established in Chapter 3, I reconstruct the viewer's experience, arguing that the patron, Herodes Atticus, intended his viewer to inform his experience with the complex theology of Middle Platonism and prevailing elite attitudes about Roman imperialism.

Throughout my dissertation, I diverge from traditional approaches to culture change that center on the concepts of Romanization and identity. In order to access local experiences of globalization, I examine viewership on a micro-scale. I argue that viewers brought their concerns about culture change into dialogue with elements of cult, social status, art, and text to create new interpretations of Roman sculpture sensitive to the challenges of a highly connected Mediterranean world. In turn, these transcultural perspectives motivated Isiac devotees to create assemblages that combined elements from multiple cultures. These expansive attitudes also inspired Isiac devotees to commission exoticized images that brought together disparate cultures and styles in an eclectic manner that mirrored the haphazard way that travel brought change to the Mediterranean world. My dissertation thus offers a more theoretically rigorous way of modeling culture change in antiquity that recognizes local communities’ agency in producing their cultural landscapes, reconciling some of the problems of scale that have plagued earlier approaches to provincial Roman art.

These case studies demonstrate that cultural anxieties played a key role in how viewers experienced artistic imagery in the Hellenistic and Roman Mediterranean. This dissertation thus offers a new component in our understanding of ancient visuality, and, in turn, a better way to analyze how local communities dealt with the rise of connectivity and globalization.

Arabic theater in early khedivial culture, 1868-72: James Sanua revisited

This article revisits the official culture of the early khedivate through a microhistory of the first modern Egyptian theater in Arabic. Based on archival research, it aims at a recalibration of recent scholarship by showing khedivial culture as a complex framework of competing patriotisms. It analyzes the discourse about theater in the Arabic press, including the journalist Muhammad Unsi's call for performances in Arabic in 1870. It shows that the realization of this idea was the theater group led by James Sanua between 1871 and 1872, which also performed Ê¿Abd al-Fattah al-Misri's tragedy. But the troupe was not an expression of subversive nationalism, as has been claimed by scholars. My historical reconstruction and my analysis of the content of Sanua's comedies show loyalism toward the Khedive Ismail. Yet his form of contemporary satire was incompatible with elite cultural patriotism, which employed historicization as its dominant technique. This revision throws new light on a crucial moment of social change in the history of modern Egypt, when the ruler was expected to preside over the plural cultural bodies of the nation. © 2014 Cambridge University Press .

Widespread exploitation of the honeybee by early Neolithic farmers

The pressures on honeybee (Apis mellifera) populations, resulting from threats by modern pesticides, parasites, predators and diseases, have raised awareness of the economic importance and critical role this insect plays in agricultural societies across the globe. However, the association of humans with A. mellifera predates post-industrial-revolution agriculture, as evidenced by the widespread presence of ancient Egyptian bee iconography dating to the Old Kingdom (approximately 2400 bc)1. There are also indications of Stone Age people harvesting bee products; for example, honey hunting is interpreted from rock art2 in a prehistoric Holocene context and a beeswax find in a pre-agriculturalist site3. However, when and where the regular association of A. mellifera with agriculturalists emerged is unknown4. One of the major products of A. mellifera is beeswax, which is composed of a complex suite of lipids including n-alkanes, n-alkanoic acids and fatty acyl wax esters. The composition is highly constant as it is determined genetically through the insect’s biochemistry. Thus, the chemical ‘fingerprint’ of beeswax provides a reliable basis for detecting this commodity in organic residues preserved at archaeological sites, which we now use to trace the exploitation by humans of A. mellifera temporally and spatially. Here we present secure identifications of beeswax in lipid residues preserved in pottery vessels of Neolithic Old World farmers. The geographical range of bee product exploitation is traced in Neolithic Europe, the Near East and North Africa, providing the palaeoecological range of honeybees during prehistory. Temporally, we demonstrate that bee products were exploited continuously, and probably extensively in some regions, at least from the seventh millennium cal bc, likely fulfilling a variety of technological and cultural functions. The close association of A. mellifera with Neolithic farming communities dates to the early onset of agriculture and may provide evidence for the beginnings of a domestication process.

Los ungüentarios de alabastro en el Mediterráneo. Primer Milenio a. C.

A partir del hallazgo de un tipo particular de envases: ungüentarios y perfumarios en una nueva tumba en el territorio de Arados/Amrit, observamos cómo se incrementa la presencia de estos envases en tumbas de incineración e inhumación durante el primer milenio antes de Cristo en la cuenca mediterránea. Hemos elaborado una serie de análisis y discusiones sobre su distribución, cronología, significado y uso social, tratando de establecer una periodización de sus usos y una contextualización cultural y social dentro del ritual funerario y del uso de determinadas materias primas empleadas para su elaboración.

The magical transformation contest in the ancient storytelling tradition

El concurso de transformación mágica, esquema narrativo difundido en la tradición popular, se presenta en dos variantes principales: los hechiceros que compiten pueden metamorfosearse en varios seres o crear esos seres por medios mágicos. En cualquier caso el concursante ganador da a luz criaturas más fuertes que superan las de su oponente. La segunda variante fue preferida en el antiguo Cercano Oriente (Sumeria, Egipto, Israel). La primera se puede encontrar en algunos mitos griegos sobre cambiadores de forma (por ejemplo, Zeus y Némesis). El mismo esquema narrativo puede haber influido en un episodio de la Novela de Alejandro (1.36-38), en el que Darío envía regalos simbólicos a Alejandro y los dos monarcas enemigos ofrecen contrastantes explicaciones de ellos. Esta historia griega racionaliza el concurso de cuento de hadas, transfiriendo las fantásticas hazañas de creaciones milagrosas a un plano secundario pero realista de metáfora lingüística.

El ritual en los "Textos de las Pirámides": sintaxis, texto y significado

Este trabajo pretende explorar la dimensión ritual en los Textos de las Pirámides, el corpus de literatura religiosa extensa más antiguo de la humanidad. La naturaleza variada de sus componentes textuales ha impedido que los egiptólogos comprendan en profundidad las complejidades de la colección y los contextos originales en los que estos textos (ritos) aparecieron. La aplicación de la teoría del ritual, principalmente la aproximación de la sintaxis ritual, ofrece a los investigadores un marco excelente de análisis e interpretación del corpus, su estructura y función. Sujeto a las reglas de la sintaxis ritual es posible exponer los múltiples niveles de significado en el corpus para la resurrección y salvación del difunto.