Purpose –This study examines the effect of ESG performance on auditor choice and audit opinion for Egyptian-listed firms. Design/methodology/approach – We use univariate and multivariate analyses of 612 firm-year observations for a sample of 68 firms listed on EGX100 over 2012-2022 using binary logistic regression models. Findings – Consistent with the ethical perspective of corporate social responsibility, we found that firms listed in the ESG index are more likely to assign one of the Big4 auditors, and less likely to receive a qualified opinion. In addition, we find that COVID-19 moderates the relationship between ESG performance, auditor choice, and audit opinion. Originality/value – Our results contribute to the growing interest in the implications of ESG performance for audit practices in emerging economies. Implications: This research has important implications for investors, the audit profession, firms, and regulators in Egypt. It provides substantial evidence that ESG performance can enhance financial reporting quality. Further, it indicates that binding guidelines and regulations are crucial to oversee corporate ESG performance, especially during crisis time to enhance investors’ protection and firms’ sustainability.

Abstract: This Study attempts to tackle the most plausible timeframe of the biblical figure Abraham from a holistic point of view. We have employed the archeological, astronomical, environmental, and documentary evidence in arriving at our results. In doing so, we able to synchronize the most influential global forces with the real and original older historic sources like the chronologies of Manetho and Berrosus. Furthermore, key material culture changes were observed as tracers of major markers for civilization shift. We also consulted various signs from the holy scriptures as appropriate. The patriarchal chronology closely followed major shifts in Egyptian dynastic rotation. It was found that Abraham time was within the second Egyptian dynasty. The findings were confirmed by matching events from the Babylonian chronology, where he is found to have lived during Kish 2 dynasty. As a follow up on this result, we established the identity of Joseph as Imhotep, the vizier of king Djoser from the 3rd dynasty.

Phylogenetic analysis of blood parasite infections including Babesia (B.) bovis, Babesia microti and Trypanosoma (T.) spp. in one-humped camel (Camelus dromedarius) (n= 142) breeds in Halayeb and Shalateen, in Upper Egypt were performed in the current study. Polymerase chain reaction (PCR) assays targeting the Rhoptry Associated Protein-1 (RAP-1), Babesia microti small subunit rRNA (ss-rRNA) and internal transcribed spacer 1 (ITS1) genes were used to detect the prevalence of B. bovis, B. microti and Trypanosoma spp. in camels, respectively. Nested PCR assays were used for the detection of Babesia spp. (B. bovis and B. microti). While, KIN-multi species PCR reaction was employed to detect and identify trypanosome DNA in camels. B. microti was detected in (17/142) with infection rate (11.97 %). Sequencing and phylogenetic analyses revealed that B. microti detected in camel was closely related to the German strain in rats and voles in France. B. bovis was also detected in (4/142) with infection rate (2.81%). The sequence and phylogenetic analyses revealed that the isolated B. bovis was closely related to strains isolated from Argentine, USA and Brazil. Moreover, T. evansi was detected in (8/142) with infection rate (5.63%). Sequence and phylogenetic analyses revealed that isolated T. evansi was closely related to T. theileri that was detected from cattle in Brazil. This study provides the first evidence of B. microti in camel in Egypt and highlights the possible role of one-humped camels in maintaining the enzootic cycle of Babesia transmission in Egypt.

Purpose: The purpose of this paper is to explore and analyse the dynamic relationship between remittances inflows of Egyptians working abroad and asymmetric oil price shocks. Design: This study uses a vector autoregressive (VAR) model to explain the impulse response functions (IRFs) and the forecast error variance decomposition (FEVD). The rationale behind using these tools is its ability to examine the dynamic effects of our variables of interest. Findings: The impulse response functions confirmed that remittance inflows have various responses to asymmetric oil price shocks. For instance, inflowing remittances increase in response to positive oil price shocks, while it decreases in response to negative oil price shocks. Also, the results indicate that the responses are significant in the short and medium-run and insignificant in the long run. The magnitude of these responses reaches its peak or trough in the third year. Further, the variance decomposition reveals that oil price decreases are more influential than oil price increases. Originality: This means that remittances inflows in Egypt are pro-cyclical with oil price shocks. That explained by the fact that more than one-half of those remittances sent from GCC countries where real economic growth is very pro-cyclical with the oil prices. This empirical assessment will help policymakers to determine the behaviour of remittances and highlights the impact of different kinds of oil prices shocks on remittances. Unlike the little existing literature, this study is the first study applied the VAR model using a novel dataset spanning 1960-2016.

BackgroundThe novel virus COVID-19, also known as SARS-CoV‑2, is currently rapidly spreading around the globe and pushing healthcare systems to the limits of their capacity. One of the functions of predictive models is to timely act for epidemic preparedness including hospital preparedness. In Egypt, like many other countries in the world, the epidemic situation and forecasting have not yet sufficiently studied. ObjectiveThe study was carried out to develop a short-term forecast scenario for the COVID-19 epidemic situation in Egypt and predict the hospital needs to accommodate the growing number of cases.MethodsSecondary data from the COVID-2019 daily reports and the report issued 8^th of April by the Egyptian Ministry of Health and Population were used. Due to the daily changing level of knowledge and data, the article reflects the status up to 18 April 2020. The prediction was based on the exponential growth rate model. For the depiction of the situation, the full length of the epidemic timeline was analyzed (from February 14^th till April 18^th). The growth rates and their rates of decline during the period from the 22^nd of March till the 18^th of April were calculated and extrapolated in the coming 7 weeks. The predicted hospital needs were assessed against the announced allocated resources.ResultsThe epidemic curve in Egypt is on the ascending arm as of April, 18. The active cases showed exponential growth from the start of the epidemic till April, 18. At the end of this period time, the recovery rate was 23.12% and the case fatality rate (CFR) was7.39. The case fatality rate median level during the last four weeks was 6.64. The active cases are expected to reach more than 20,000 by late May then starts to decline. The allocated regular hospital beds are predicted to show shortage by the time of the release of the paper. The intensive care units (ICU) beds and ventilators are predicted to show insufficiency on May 6.Conclusions: The COVID-19 epidemic in Egypt is expected to continue on the rise for the next few weeks and expected to start to decline late in May, 2020. Our estimates should be useful in preparedness planning. Serious actions should be taken to provide ICU beds and ventilators enough for the predicted number of cases that would need them, not later than the end of April. Mitigation actions have to continue for the coming 6 weeks or until the epidemic situation is more clearly seen.

Background: Flattening the curve refers to community isolation measures that keep the daily number of disease cases at a manageable level for medical providers. Efforts to completely contain the COVID – 19 have failed. As there is currently no vaccine or specific medication to treat COVID-19, the only way to flatten the curve is through collective action of mitigation efforts. Objectives: The study was carried out with aim to study the effect of mitigation efforts in reducing the overall COVID -19 attack rate and flattening the curve of COVID-19 in Egypt. Methods: Secondary data in the situation reports of WHO, Worldometer and Egyptian MoHP Report about the COVID-19 epidemic in Egypt were analyzed till June 27, 2020. Survival analysis was carried out to determine the cumulative proportional survival of COVID-19. The Susceptible Infected Recovered (SIR) model was used to study the epidemic dynamics of COVID-19 pandemic. Results: In Egypt in the fourth week after exposure β was 0.17 and γ = 0.07. The fraction of infectious individuals will grow exponentially as the exponential growth rate was 0.10, with an epidemic time of 7 days. R in 22 ^nd June was 0.80 (less than one person infected) where β=0.21 and γ =0.26. There was reduction in the actual overall attack rate at 22^nd June of 96 % of its value without intervention with a cumulative proportional survival of 0.89. There was flattening of the curve. Conclusion and Recommendation: Mitigation efforts of Egypt had succeeded in flattening the curve of COVID-19 Pandemic. Even though, strengthening all the mitigation efforts to keep the exposure probability, as well as the transmission rate as low as possible is mandatory for containment of the epidemic.

Recently, there has been a growing interest in the production of electricity from renewable energy sources (RES). The RES investment is characterized by uncertainty, which is long-term, costly, depend on feed-in-tariff and support schemes. In this paper, we address the real option valuation (ROV) of a solar power plant investment. The real option framework is investigated. This framework considers the renewable certificate price, furthermore the cost of delay between establishing and operating the solar power plant. The optimal time of launching the project and assess the value of deferred option are discussed. The new three stage numerical methods are constructed, the Lobatto3C-Milstein (L3CM) methods. The numerical methods are integrated with concept of Black-Scholes option pricing theory, and applied in option valuation for solar energy investment with uncertainty. The numerical results of L3CM, finite difference and Monte Carlo methods are compared to show the efficiency of our methods. Our data set refers to the Arab Republic of Egypt.

Nowadays, the demand of agricultural production increase, Moreover, the rapid increase of the population in Egypt led to an increase in the demand for food, prompting the government to reclaim more desert lands. Such a study contributes to providing information that contributes to the promising optimization of land resources. This study carried out in an area south Egypt covering 386,171.04 hectares (ha). Remote sensed data were manipulated for defining the land cover/use features. Setting up DEM configures the network of natural drainage flows via the descending slopes. It was a guide for allocating micro dams as water harvesting sites as well as minimizing the runoff hazards and managing the priority of land use suitability versus flood hazards. Land cover/use units were defined as terrestrial irrigated areas of sequentially herbacous crops and permanent trees covering 1387.83 ha in levees; 1608.82 ha in point bar; 718.89 ha in bow bar and 23938.29 ha in alluvial plain. Terrestrial natural vegetation is dominated by xerophytes herbaceous in wadis (123533.56 ha). Terrestrial non-vegetated areas includes bare areas of rock land (98102.59 ha) and 67201.57 in bajada. Artificial non linear surfaces include buildings (5403.59 ha) and linear features include roads and railways (875.78 ha). Aquatic areas include artificial irrigation and drainage canals (1062.15 ha) and natural water body of River Nile course (2785.92 ha). Current land suitability for specific Land Utilization Types (LUTs) was assessed by matching soil attributes with the growth requirement of each LUT. Current land suitability can be improved by decreasing of salinity and framing practices. Accordingly, the land units can be potentially more profitable for increasing the ability of extra crops to be more productive. Old cultivated areas are the most profitable land cover/use units highly suitable (S1) for all LUTs comparing with other land cover categories.

Otolith morphology analysis is one of the main tools used for fish or fish stock identification. Moreover, otolith shape can also be used in fish dietary studies (stomach content) for the identification of prey fishes and their size according to the relationship between fish and otolith sizes. In the present study, the relationship between fish length and otolith morphological dimensions was investigated for the sabre squirrelfish, Sargocentron spiniferum (Forsskål, 1775) (family: Holocentridae). Samples of 185 fish were collected from the coast of the Red Sea, Egypt. To analyze the relationship between fish and otolith, otolith morphometric measurements (length, width, area, perimeter, weight, sulcus, and ostium) and shape factors (aspect ratio, compactness, form factor, rectangularity, roundness, ellipticity, squareness) describing outline shape were extracted using image analysis. Generalized linear models were applied for the relationship between body length and each otolith morphology feature. From the relationships between the total length of fish and fourteen morphology features, only otolith length, caudal length, and squareness were significantly correlated with fish size. Our results provide more information for the relationship between fish length and otolith morphometric features.

Background: Although National Licensing Examinations (NLEs) may be a costly process, they can predict better performance for many following years. The current licensing requirements will not entail and new requirements will be requested. Therefore, this study suggests a framework for the development of the Medical Licensing Exam by exploring the opinions of Egyptian medical practitioners and educators regarding the exam format and criteria. Objective and methods: to describe the needed steps to develop the EMLE through a two-phase exploratory mixed-method study that had been conducted among the Egyptian medical sectors: medical practitioners and educators. Results: There were 50 clinical and academic educators shared in the online discussion about EMLE development. Then, a survey was carried out on 266 participants with various working places in which 198 of the participants were staff in the Higher Education Ministry and 68 physicians in the Ministry of Health. The input from both had contributed to the development of the following framework that is divided into two main sections; the Exam Logistics and the Exam Set up. The exam Logistics included the exam committee, prerequisites for the exam, the admission criteria and fees, and the validity of the license. While the Exam Set up included exam setting, structure, standard-setting, pass marks and reset policy. Conclusion: A Multidisciplinary team resources for the exam setting. Fairness and objectivity were highlighted through several factors; development of the exam blueprint, types of assessment methods, post-exam analysis, and standard-setting. Finally, the reset policy, fees, and validity of the license were recommended with a student-centered perspective that was suggested for the exam committee.

Phylogeny construction can help to reveal evolutionary relatedness among molecular sequences. The spike (S) gene of SARS-CoV-2 is the subject of an immune selective pressure which increases the variability in such region. This study aimed to identify mutations in the S gene among SARS-CoV-2 sequences collected in the Middle East and North Africa (MENA), focusing on the D614G mutation, that has a presumed fitness advantage. Another aim was to analyze the S gene sequences phylogenetically. The SARS-CoV-2 S gene sequences collected in the MENA were retrieved from the GISAID public database, together with its metadata. Mutation analysis was conducted in Molecular Evolutionary Genetics Analysis software. Phylogenetic analysis was done using maximum likelihood (ML) and Bayesian methods. A total of 553 MENA sequences were analyzed and the most frequent S gene mutations included: D614G=435, Q677H=8, and V6F=5. A significant increase in the proportion of D614G was noticed from (63.0%) in February 2020, to (98.5%) in June 2020 (p<0.001). Two large phylogenetic clusters were identified via ML analysis, which showed an evidence of inter-country mixing of sequences, which dated back to February 8, 2020 and March 15, 2020 (median estimates). The mean evolutionary rate for SARS-CoV-2 was about 6.5 × 10^-3 substitutions/site/year based on large clusters’ Bayesian analyses. The D614G mutation appeared to be taking over the COVID-19 infections in the MENA. Bayesian analysis suggested that SARS-CoV-2 might have been circulating in MENA earlier than previously reported.

In addition to the risk of vaccine failure caused by strain mismatch, the production of inactivated FMD vaccines is dangerous if adequate biosafety cannot be maintained. Using a high-throughput sequencing protocol optimized for short nucleic acid fragments, the composition of a local inactivated vaccine was analyzed in depth. The serotype O strain identified in the vaccine was genetically identical to viruses found in recent FMD outbreaks in Egypt.

Combinations of Dilwet, an organosilicone surfactant, and ethephon, a hormonal compound often applied to fruit trees to thin the crop, were applied at full bloom to prevent fruit development in two young vineyards differing in elevation by 600 m. Each vineyard was planted with the same 19 red and 10 white grape cultivars from a range of countries of origin. Vineyard elevation did not affect response to treatment. A combined spray of 0.5% Dilwet with 0.04% ethephon reduced cluster number by an average of 85%, while weight of the remaining clusters was reduced by 63%, compared to unsprayed controls. Increasing the concentration of Dilwet to 1% reduced cluster number by 93% and cluster weight by 76%. There were significant differences in the response of cultivars to the treatments, depending on country of origin, with grapes originating in France responding better to higher concentrations of Dilwet. White grapes were more responsive than red grapes. These results highlight the need to test different cultivars and genetic origins of crops when examining the effects of new agricultural chemicals.

Background: Single nucleotide polymorphisms (SNPs) in the SLC10A1 gene, coding for a functional receptor of hepatitis B virus (HBV), sodium taurocholate co-transporting polypeptide (NTCP), may influence the susceptibility, the outcome, and disease course of HBV infection in some populations. Aim: to determine the prevalence of SNPs of NTCP gene, rs2296651 and rs943277, and their relationship with chronic HBV infection in a group of Egyptian patients. Methods: 137 patients with HBV and 65 healthy controls were enrolled, and the patients were divided into two groups; group I chronic HBV infection (68 patients with normal ALT and minimal or no liver necroinflammation or fibrosis) and group II chronic hepatitis B (69 patients with elevated ALT and moderate or severe liver necroinflammation). They were subjected to full history taking, clinical examination, laboratory investigations, abdominal ultrasound, and liver stiffness measurement using both Echosens® Fibroscan and acoustic radiation force impulse (ARFI). Real time PCR TaqMan 5’ allelic discrimination assay was applied to detect the SNPs in NTCP gene, rs2296651 and rs943277. Results: On studying the rs2296651 variant, all controls and patients had genotype GG without any significant association with HBV infection or disease progression. However, the rs943277 variant in all controls and 98% of patients had genotype GA, except for two chronic HBV infection patients who had genotype AA, but no significant difference between patients and controls was found. The non-invasive methods for liver fibrosis assessment ARFI, AST/platelet's ratio (APRI), and fibrosis-4 score (FIB-4) could predict the stages of fibrosis in agreement with Fibroscan with AUCOR 0.8, 0.79, and 0.76, respectively. Conclusion: These findings may suggest that there is no relation between these SNPs of the NTCP gene and susceptibility or chronicity of HBV infection in the Egyptian population. We also suggest that the use of the non-invasive methods for liver fibrosis assessment, ARFI, FIB-4, and APRI may decrease the need for liver biopsies in prediction of significant hepatic fibrosis in chronic HBV patients.

The article addresses the function of (post)colonial nostalgia in a context of multidirectional memory (Rothberg 2009) in contemporary Europe. How can different cultural memories of the Second Word War be put into respectful dialogue with each other? The text is based on a contrapuntal reading (Said 1994) of British and Egyptian popular narratives, using a qualitative content analysis of 10 British tv documentary films about the North Africa Campaign, and data from qualitative interviews collected during ethnographic fieldwork in Alexandria and Cairo, Egypt, during visits 2013--2015. The study highlights considerable differences between the British and Egyptian narratives, but also significant similarities regarding the use and function of nostalgia. In addition, the Egyptian narrative expresses a profound cosmopolitan nostalgia and a longing for what is regarded as Egypt’s lost, modern Golden Age, identified as the decades before the nation’s fundamental change from western-oriented monarchy to Nasser’s Arab nationalist military state. The common elements between the two national narratives indicate a possibly fruitful way to open up for a shared popular memory culture about the war years, including postcolonial aspects.

Coronavirus (COVID-19) gained and will continue to gain a lot of global attention over the coming months (and maybe the coming few years). Since its outbreak in Wuhan (China), it has turned into one of the major challenges affecting the whole world. In a comparatively short time, the virus outbreak turned into a pandemic that led to massive negative impacts not only on people health and well-being, but also on the global economy, travel industry, pharmaceutical industry, tourism industry, and many other industries. This research paper aims to investigate the different effects of coronavirus on the global Halal tourism and Halal hospitality industry and whether the coronavirus pandemic is the end of Halal tourism and hospitality as we know it or not. The paper offers an in-depth theoretical examination of the different aspect of the pandemic on Halal tourism and hospitality industry and provides guidance on how to address these different aspects. The current paper is one of very few research papers addressing coronavirus on the tourism and hospitality industry.

Egypt faces numerous challenges in achieving food and nutritional security, due largely to its unique geography, water stress, and population growth. However, nontraditional crops and pseudo cereals such as buckwheat, quinoa, sorghum, teff, and millet offer promising avenues for sustainable agricultural development and improved nutrition. These crops exhibit high tolerance to adverse environmental conditions such as soil salinity and drought and are rich in essential nutrients like protein, amino acids, and vitamins. They also present an economic advantage due to their short growing seasons and adaptability to marginal lands. Recent advancements in remote sensing and Geographic Information Systems (GIS) technology, along with crop simulation models, provide further opportunities for optimizing land and water resources for these nontraditional crops. Their exceptional nutritional values, including low glycemic indices and gluten-free properties, make them well-suited to address current health challenges, such as malnutrition and the increasing prevalence of non-communicable diseases. The study emphasizes the need for further research to investigate land suitability, water management, and economic viability for the cultivation and commercialization of these crops. By leveraging these opportunities, Egypt has the potential to not only close its food gap but also improve overall nutritional well-being, contributing to both food security and sustainable agriculture.

The article suggests methods that allow creating the most complicated type of polygonal masonry found in Peru. This masonry type consists of large stone blocks weighing from several hundred kilograms to several tons fitted close to each other almost without a gap between complicated curved surfaces over a large area. The work provides a description of techniques, which apparently were used by builders who arrived from Europe. The techniques under discussion are based on the use of a reduced clay model, 3D-pantograph, topography translator and replicas. The use of the topography translator, reduced clay model and pantograph provides not only the unique appearance and high quality of masonry of large blocks, but also allows to increase the productivity of the builders significantly. As machines coping-scaling three-dimensional objects are known since the beginning of the 18th century, the stone structures under consideration should be approximately dated by this time. The remaining simpler types of polygonal masonry, when the stones are small or the fitted surfaces are almost flat, or the stones contact each other over a small area, or there are significant gaps between the stones, are quite consistent with the well-known methods of stone processing at that time or earlier, and, therefore, they do not require any additional explanations. The Fortress Sacsayhuaman is considered as an example of early star fortresses that has survived to our time. The polygonal structures in Peru, the polygonal Face Towers and polygonal bas-reliefs in Cambodia, symmetrical statues of pharaohs in Egypt are based on the same construction technologies, working methods, tools and technical contrivances. Therefore, with a high probability one can state that all these monuments were created by the same group of architects, sculptors, builders, and could not have appeared before the 17th century.