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12. Redefining Financial Standards: Addressing the Accounting Challenges of Cryptocurrencies with a Blockchain Framework.

Author

Rkein, Hasan, Danach, Kassem, El Dirani, Ali, and Abbass, Fatima

Subjects
BLOCKCHAINS, CRYPTOCURRENCIES, ACCOUNTING standards, INTERNATIONAL Financial Reporting Standards, QUALITATIVE research
Abstract

The swift adoption of cryptocurrencies presents significant challenges for traditional accounting frameworks. This study explores the limitations of existing standards, specifically IFRS and GAAP, in effectively accounting for cryptocurrencies and emphasizes the need for modified standards that accurately reflect the unique characteristics of these digital assets. Through a combination of quantitative and qualitative analyses, this paper highlights substantial deficiencies in current accounting practices and advocates for the development of tailored accounting standards. Additionally, it introduces a blockchain framework aimed at enhancing the transparency, accuracy, and compliance of cryptocurrency accounting. This innovative framework leverages blockchain technology to align with the decentralized nature of digital assets, proposing a transformative approach to meet the unique demands of cryptocurrency transactions. [ABSTRACT FROM AUTHOR]

Published
2024
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14. Retinal Detachment

Author

Dirani, Ali, Wolfensberger, Thomas J., Meyer, Carsten H., editor, Saxena, Sandeep, editor, and Sadda, SriniVas R, editor

Published
2017
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16. Uncovering the role of human resources in corporate social responsibility : case evidence from Lebanon

Author

Dirani, Ali El and Harwood, Ian

Subjects
174.4, HD28 Management. Industrial Management, HV Social pathology. Social and public welfare
Abstract

Over the past two decades, the interest in the concept of Corporate Social Responsibility (CSR) within both the academic and practitioner discourse has been rapidly increasing. CSR has developed to become a strategic objective for many organizations, with the credibility of CSR hinging on implementation as statements. This thesis aims to explore the role that Human Resources (HR) can play in CSR strategy development and implementation. Through a systematic review of relevant literatures on CSR and HR, the researcher highlights important CSR-HR interfaces and proposes a newly synthesised conceptual model, the CSR-HR value chain, which captures the CSR domain and strategy, and the domains of HR’s added values into CSR and their metaphor roles and outcome benefits. This research adopts two main theoretical frames when building the CSR-HR value chain and its initial proposition. The first frame is the strategic approach for CSR understanding and practice that draws on previous CSR models especially the CSR domains and social responsiveness approach in addition to the stakeholder theory. The second frame is the strategic HR partnership framework which includes the resource based view of the firm as a base for evaluating HR’s conurbation into CSR. Within this theoretical background, the research’s main proposition is for a strategic HR partner role within a strategic CSR approach. The CSR-HR value chain model and its embodied proposition were evaluated within the context of four organizations operating in Lebanon, a country which is witnessing a recent evolving interest in the strategic application of CSR within both the academic and managerial contexts. Within each organization, semi-structured interviews were conducted with a wide range of stakeholders in addition to gathering and analysing secondary documentation data related to the examined phenomenon. Empirical findings revealed that the role of HR is mainly being operational on the short-term range focus practiced mainly within a philanthropic CSR approach. The plausible explanation for the role of HR in CSR was thus identified and the factors affecting this role were discussed. This research contributes to knowledge through presenting the model which uncovers the role of HR in CSR and its outcome benefits. Also, this research contributes to managerial practices, especially for HR managers seeking to assume more strategic roles in CSR through providing them with the guideline for HR’s domains of added value into CSR, and the dynamics and factors shaping the role of HR in CSR.

Published
2012

27. Outcomes of Pars Plana Vitrectomy and 4-Point Sutured Scleral Fixation of Akreos AO60 Intraocular Lens in Clinical Settings

Author

Pardini, Denise, primary, Lucatto, Luiz Filipe, additional, Junior, Octaviano Magalhães, additional, Maia, André, additional, Hammamji, Karim, additional, Dirani, Ali, additional, Rezende, Flavio A., additional, Maia, Bruna Trench, additional, Rodrigues, Eduardo Buchele, additional, Roizenblatt, Marina, additional, and Maia, Maurício, additional

Published
2023
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37. Analysis of Molecular Genetic Testing Referrals for Inherited Retinal Dystrophies in a Quebec Tertiary Care Center Over a Decade

Author

Lachance,Alexandre, Hébert,Mélanie, Hébert,Marc, Salesse,Christian, Bourgault,Serge, Dirani,Ali, Lachance,Alexandre, Hébert,Mélanie, Hébert,Marc, Salesse,Christian, Bourgault,Serge, and Dirani,Ali

Abstract

Alexandre Lachance,1,2 Mélanie Hébert,1,2 Marc Hébert,1– 3 Christian Salesse,1,2 Serge Bourgault,1,2 Ali Dirani1,2 1Faculté de médecine, Université Laval, Québec, QC, Canada; 2Département d’ophtalmologie et d’oto-rhino-laryngologie – chirurgie cervico-faciale, Centre Universitaire d’Ophtalmologie, Hôpital du Saint-Sacrement, CHU de Québec - Université Laval, Québec, QC, Canada; 3CERVO Brain Research Centre, Quebec, QC, CanadaCorrespondence: Ali DiraniDépartement d’ophtalmologie et d’oto-rhino-laryngologie – chirurgie cervico-faciale, Centre Universitaire d’Ophtalmologie, Hôpital du Saint-Sacrement, CHU de Québec - Université Laval, 1050 Chemin Ste-Foy, Québec, G1S 4L8, QC, Canada, Email drdirani@gmail.com

Published
2022

45. Displacement of Retained Subretinal Perfluorocarbon Liquid Through Therapeutic Retinal Detachment Induced by Balanced Salt Solution Injection

Author

Saab, Marc, Javidi, Simon, Dirani, Ali, and Cordahi, Ghassan

Subjects
perfluorocarbon liquid, retinal detachment, genetic structures, subretinal perfluorocarbon liquid, Case Report, complication, sense organs, vitreoretinal surgery, eye diseases
Abstract

Purpose To report a case of displacement of retained subretinal perfluorocarbon liquid (PFCL) through therapeutic retinal detachment (RD) induced by balanced salt solution (BSS) injection. Methods This is a surgical case report. We present a case of a 61-year-old woman who presented with subretinal PFCL at the papillo-macular bundle with best-corrected visual acuity (BCVA) of 20/200 at four weeks following RD surgery in her right eye. She underwent a three-port pars plana vitrectomy with therapeutic RD of a portion of the posterior pole and inferior periphery induced by BSS injection, followed by complete air-fluid exchange, and kept an upright position for three days to force the displacement of the PFCL bubble towards the inferior retinal periphery. BCVA assessment, dilated fundus examination (DFE), and optical coherence tomography (OCT) were performed before and after the surgery. Results Two weeks after the procedure, BCVA improved to 20/40, the subretinal PFCL was not visible on DFE, and a control OCT confirmed displacement of the PFCL bubble with atrophy at the papillo-macular bundle. There were no complications. Conclusion Displacement of retained subretinal PFCL through therapeutic RD induced by BSS injection seems to be an effective technique with fewer potential complications in comparison to the more traditional approach of removal by direct aspiration.

Published
2020

48. Optic Pit Maculopathy: Adjunctive Treatment Using Oral Spironolactone and Topical Dorzolamide

Author

Qi,Susan Ruyu, You,Eunice, Hebert,Melanie, and Dirani,Ali

Subjects
genetic structures, education, International Medical Case Reports Journal, eye diseases
Abstract

Susan Ruyu Qi, Eunice You, Melanie Hebert, Ali Dirani Department of Ophthalmology, Hôpital du Saint-Sacrement, Centre Hospitalier Universitaire de Québec – Université Laval, Québec City, Québec, CanadaCorrespondence: Ali DiraniCentre Universitaire d’Ophtalmologie, Hôpital du Saint-Sacrement, Centre Hospitalier Universitaire de Québec - Université Laval, Québec City, Québec, CanadaEmail drdirani@gmail.comPurpose: There is no consensus for the treatment of optic disc pit maculopathy (ODPM). We describe a case of ODPM refractory to vitrectomy that was successfully treated with systemic spironolactone and topical dorzolamide 2%.Methods: Case report.Results: A 27-year-old male was referred for decreased vision in the right eye secondary to macular edema. Fundus examination and optical coherence tomography imaging revealed an optic pit maculopathy with significant macular schisis and intraretinal fluid. After an initial observation period, we performed pars plana vitrectomy with internal limiting membrane peeling, fibrin glue, and gas endotamponade. At the 2 months postoperative follow-up, anatomic and functional outcomes remained unimproved. Oral spironolactone and topical dorzolamide 2% were, therefore, added. Significant reduction in the intraretinal fluid and macular schisis was demonstrated at the last follow-up 2 years postoperative.Conclusion: The mechanisms underlying optic disc pit maculopathy remain controversial, and treatment guidelines are unclear. To our knowledge, this is the first description of an OPDM treated with a combination systemic mineralocorticoid receptor antagonist and topical carbonic anhydrase inhibitor as adjuvant therapy to vitrectomy with favorable outcomes. We also review the literature and propose mechanisms through which these treatment entities may act.Keywords: dorzolamide, optic disc pit maculopathy, spironolactone

Published
2021

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