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This study explores the pivotal role of statutory auditors in the implementation and enforcement of corporate governance standards within public joint stock companies in the United Arab Emirates and Jordan. This study employs a quantitative to assess the role of statutory auditors in corporate governance across the UAE and Jordan. The quantitative phase involved 220 professionals from the financial sector, ensuring balanced representation from both countries. The results show that all four direct hypotheses are statistically significant, as all p-values are below the standard threshold of 0.05. The strongest relationship is between Corporate Governance and Transparency and Disclosure Practices (β = 0.903, T = 110.218, p = 0.000), indicating a nearly perfect and highly stable effect. This confirms that enhanced governance practices strongly drive transparency in corporate reporting. Also, the mediation analysis reveals a statistically significant indirect effect of Statutory Auditors on Transparency through Corporate Governance, with a path coefficient of 0.481 and a T-statistic of 10.893 (p = 0.000). This implies that Corporate Governance fully mediates the relationship between auditors and transparency, and that the indirect pathway is equally strong as the direct one. This result highlights a critical insight: while statutory auditors can influence transparency directly (e.g., through audit reporting), their impact is significantly enhanced when embedded within a strong governance framework. The findings of this study hold substantial importance for the financial sectors in both the UAE and Jordan, where public confidence, regulatory compliance, and market stability are directly tied to the integrity of corporate governance.
Background: Dengue fever is a viral infection transmitted through the bite of an infected Aedes mosquito, prevalent in urban and semi-urban areas within tropical and subtropical regions. Methods: This cross-sectional study was conducted by utilizing secondary data sourced from the governmental dashboard from January 2020 to December 2024 which consolidates and displays pre-analyzed information on reported dengue cases and fatalities throughout Bangladesh. Results: During 2020, minimal dengue-related data was recorded due to the COVID-19 pandemic, with 3 deaths among 1,405 reported cases. The subsequent years showed a rise in cases, with 28,429 and 62,382 reported in 2021 and 2022 respectively. There was fivefold (321,179 cases) increase in dengue cases in 2023, and setting a new record. In 2024, a total of 101,214 dengue cases were documented. Deaths attributed to dengue were 105 in 2021 and increased to 281 in 2022 which was followed by 1,705 deaths in 2023, making it the deadliest year thus far. However, fatalities declined to 575 in 2024. Males accounted for 63.1% of patients with predominant female fatalities (over 51%). The age group most affected in both 2023 and 2024 was 21-25 years. The highest number of deaths occurred in the 36-40 age group in 2023 (165 fatalities) while 56 deaths were noted in the 25-30 age group in 2024. In 2024, the Dhaka North City Corporation reported the highest incidence of dengue cases (21,254), while the Dhaka South City Corporation recorded the most fatalities (239). Conclusion: The risk of dengue becoming a major public health issue in Bangladesh is alarming due to the country’s dense population and favorable conditions for mosquito proliferation. Bangladesh Armed Forces Med J Vol 58 No (1) June 2025, pp 48-54
A high‐resolution autostereoscopic three‐dimensional (3D) display is proposed. It comprises two light source arrays (LSAs), a transparent liquid crystal display (LCD) panel, a scattering layer, and a lenticular lens. Light emitted from the LSAs is directed onto the transparent LCD panel, which projects the opening units corresponding to different parallax image pixels into distinct spatial locations, thereby creating new pixels. These new pixels are modulated and reconstructed by the scattering layer, incorporating both the original parallax image pixel information and the information from adjacent pixels post‐differentiation. Consequently, when the new pixels are projected through the lenticular lens to the viewpoint, a high‐resolution 3D image is displayed. The experimental results demonstrate the validity of our proposed autostereoscopic 3D display.
The results of the development and laboratory tests of a new release lubricant are presented to facilitate the removal of concrete form and improve its surface quality. The influence of various oils and concentrations of functional additives on the surface quality of castings and the static friction from the formwork surface are found. The effectiveness of the release lubricant is determined by the quality of the concrete surface, the condition of formwork bottom and walls after concrete removal, by the physicochemical properties, and the static friction of the lubricated plate from the concrete surface. Also, during the development of a new release lubricant composition, the odor was evaluated organoleptically in comparison with the known release lubricants. The results of laboratory and pilot tests have shown that the developed release lubricant Rosoil-ZHBI provides a concrete surface at A1 level according to GOST 13015.0-83.
