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This paper aims to understand the CSR activities and related CSR disclosures required by customers of Islamic banks in South Africa and if CSR activities predict CSR disclosures. The study employs a non-probability sampling technique by administering an online questionnaire to 163 participants. Statistical analysis of the data included factor analysis and regression analysis. The results indicate that in the context of CSR activities, customers prefer that the Islamic banks invest in ethical and Sharia-compliant products. The Islamic bank should also provide bursaries to students and charity to communities. Regarding CSR disclosures, customers prefer disclosures relating to the Islamic values of the bank, any unlawful transactions entered into during the year, and information on the Sharia Supervisory Board. The results also show that CSR activities predict CSR disclosures. This is the first study to explore concepts about CSR for Islamic banks in the South African context. The findings can assist managers of Islamic banks to tailor their CSR activities and CSR disclosures according to their customer's preferences. This study also provides empirical data to support the relationship between CSR activities and CSR disclosures. [ABSTRACT FROM AUTHOR]

The purpose of this study is to consider the events leading to the development of modern accounting standards for Islamic banks and, thereafter, to consider the accounting process and related impact on the financial statements for the Murabaha contract. A qualitative review of the available literature was conducted to meet this purpose. First, the influence of culture on accounting is considered, and after that, the historical development of Islamic accounting is explored. Next, the modern development in Islamic accounting is explained. The discussion then summarizes the contracts used by Islamic banks, with a particular focus on the Murabaha contract as it is the most widely used contract. The structure of the Murabaha contract is detailed, along with the criticisms found in the literature. Thereafter, the accounting treatment of the Murabaha contract is highlighted, followed by a simulation to illustrate the accounting process and its impact on the financial statements. This study contributes to the debate about the need for Islamic accounting standards as it relates to Islamic financial institutions. [ABSTRACT FROM AUTHOR]

Presence of Japanese encephalitis (JE) have not been documented in Saudi Arabia. There has been no systemic screening of JE in both vectors (Mosquito) and vulnerable populations. In the current study for the first time in southern Saudi Arabia, JE virus specific IgM and IgG antibodies were evaluated in blood samples from children attending emergency room, Abha Maternity and Children hospital. The results showed 20% seropositivity for JE with 19 (17.7%) IgM and 2(1.8%) IgG. There was no double positivity of IgM or IgG reported. The mean age for JE seropositive were 3 and 2 for male and female respectively. Convulsion was one single statistically significant clinical presentation that was observed in JE seropositive cases compared to the un-known viral etiology group. Paralysis and altered consciousness were only observed in JE seropositive individuals with majority of cases showing JE positivity from 1 to 3 days' date of illness compared to 1 day to 4 weeks among un-known viral etiology individuals. From the results it is evident that there is presence of JE among the community causing febrile illness and can be escalated to be screened in suspected viral meningitis and encephalitis cases. Further investigation including cerebrospinal fluid (CSF) and larger seroprevalence study can throw light on the incidence and prevalence of the JE in this part of the Kingdom. [ABSTRACT FROM AUTHOR]

The current study sought to assess the banks in South Africa and their compliance with IT disclosures and narrating in their integrated reports for the 2021 financial year, as required by King IV. Empirical analysis was undertaken using a descriptive study based on secondary data from integrated reports of the five (5) biggest banks by asset size and market share. Data was analysed using both content analysis and descriptive statistical analysis. Findings showed that there was no universal compliance with 80% compliance rate being recorded for various recommendations contained in Principle 12 of King IV. Thus, there remains non-compliance by 20% of studied banks with regards to various recommendations. The study recommends that banks strive to make the requisite IT disclosures in their integrated reports, particularly given the importance of such disclosures and related compliance. Further, disclosure made by banks should be as material and comprehensive as possible and not just a tick-box kind of disclosure. This would enhance the utility of disclosures provided to stakeholders. [ABSTRACT FROM AUTHOR]

This paper aims to understand the CSR activities and related CSR disclosures required by customers of Islamic banks in South Africa and if CSR activities predict CSR disclosures. The study employs a non-probability sampling technique by administering an online questionnaire to 163 participants. Statistical analysis of the data included factor analysis and regression analysis. The results indicate that in the context of CSR activities, customers prefer that the Islamic banks invest in ethical and Sharia-compliant products. The Islamic bank should also provide bursaries to students and charity to communities. Regarding CSR disclosures, customers prefer disclosures relating to the Islamic values of the bank, any unlawful transactions entered into during the year, and information on the Sharia Supervisory Board. The results also show that CSR activities predict CSR disclosures. This is the first study to explore concepts about CSR for Islamic banks in the South African context. The findings can assist managers of Islamic banks to tailor their CSR activities and CSR disclosures according to their customer's preferences. This study also provides empirical data to support the relationship between CSR activities and CSR disclosures. [ABSTRACT FROM AUTHOR]

Background: Human cytomegalovirus (HCMV) infection spreads easily by interpersonal contact. Objective: This study determined the prevalence of seropositivity of cytomegalovirus immunoglobulin G (IgG) in the Asir Region, Kingdom of Saudi Arabia. Methods: The study evaluated the seropositivity for cytomegalovirus-specific IgG in 460 females. Collected samples were processed and tested using enzyme-linked immunosorbent assay and specific HCMV IgG. Results: The study showed that all the respondents aged 15–20 years were seropositive for the HCMV. HCMV seropositive status was recorded in 99.2% of the older patients (>40 years of age). In the remaining age groups, the rate of seropositivity ranged from 95.7 (age range 20–25 years) to 98.9% (age range 30 years). Conclusions: In all age groups of females tested, the prevalence of seropositive for HCMV was high, i.e., in the range of 95.7–100%. [ABSTRACT FROM AUTHOR]

Objective: To investigate the prevalence and risk factors of brucellosis in human and animal's communities in southern Saudi Arabia. Methods: A cross-sectional sero-epidemiological study was conducted in Aseer and Jazan, Saudi Arabia (October 2017-October 2018). Human serum samples (n=339) were initially screened for Brucella antibodies and positive samples were further titrated for Brucella antibodies by immunocapture assay (titer of ⩾1:320 as positive). Animal samples (n=828) were screened using the Rose Bengal test. Relationship status was dichotomized to measure and predict independent contributions to variations in human using univariate and multivariate stepwise binary logistic regression model. Results: The rate of brucellosis among the 339 human samples in the two regions was 33.9%, and the rate of acute brucellosis was 12.4%. The rate of brucellosis in animals was 4.7%. Human brucellosis among the target groups was higher in northwestern Aseer (53.3%) compared to Southeastern Aseer (25.9%) and Jazan region (20.6%). The disease was more prevalent among non-Saudi nationals (35.2%) compared to Saudis (30.5%). The rate of brucellosis among butchers and shepherds was 37.5% and 37.2%, respectively. The rate of brucellosis was 37.8% in people over 30 years of age. Our univariate analysis showed that residing in Aseer region (OR: 2.60, 95% CI: 1.50-4.40), especially residing in northwestern Aseer region (OR: 4.40, 95% CI: 2.40-7.90), frequent consumption of raw meat (OR: 2.90, 95% CI: 1.50-5.50), shepherds (OR: 2.10, 95% CI: 0.80-5.30), owning sheep (OR: 2.20, 95% CI: 1.10-4.40), daily contact with animals (OR: 2.10, 95% CI: 0.75-5.80), and those > 30-year-old (OR: 1.50, 95% CI: 1.00-2.40) were significantly associated with increased risks of brucellosis. Our multivariate analysis further showed that residing in northwestern Aseer (OR: 9.16, 95% CI: 3.39-24.76) and having sheep (OR: 1.16, 95% CI: 1.00-1.35) were significant and independent risks of brucellosis while residing in agricultural region (OR: 0.28, 95% CI: 0.10-0.78) was a significant and independent protector against brucellosis. Conclusions: The study concluded that residing in northwestern Aseer area and having animals (sheep) are associated with significantly increased risks of brucellosis. [ABSTRACT FROM AUTHOR]

Background: To find out whether preterm labor is associated with raised maternal serum concentrations of interleukin (IL)-6, IL-8, tumor necrosis factor alpha (TNF-alpha) and interferon gamma (IFN-gamma) and whether the measurement of these cytokines can be used to detect early intrauterine infection in preterm labor.Methods: Cross-sectional study: 77 women in preterm labor, 47 controls of healthy preterm women not in labor and 19 women in term labor. The serum cytokines levels were measured by enzyme-linked immunosorbent assay (ELISA). The newborns of women who were in labor were followed up for evidence of infection. Differences between groups were tested using analysis of variance, Student's t-test and chi2-test.Results: There was no significant difference in the concentration of all the cytokines measured between the different groups. No statistical difference was found in the concentration of the cytokines between women in preterm labor with ruptured membranes and those with intact membranes. There was also no difference found in the concentration of cytokines between women whose newborns had positive bacterial culture and those with negative culture. There was a positive correlation between the concentrations of IL-6, IL-8 and TNF-alpha.Conclusion: Serum levels of interleukin-6, interleukin-8 and tumor necrosis factor-alpha were not increased in preterm labor compared to normal control women. There is doubt regarding the usefulness of maternal serum measurement of these cytokines for the detection of early fetal infection in preterm labor, but this needs further evaluation. [ABSTRACT FROM AUTHOR]

Objective: Laparoscopic cholecystectomy, a minimal access surgery, is fast replacing open cholecystectomy and is being associated with less trauma. The objective of this study was to compare the proinflammatory cytokine levels in both laparoscopic cholecystectomy and open cholecystectomy., Methods: This study was carried out at Aseer Central Hospital, Aseer region, Abha Private Hospital and the College of Medicine and Medical Sciences, King Khalid University, Abha, Kingdom of Saudi Arabia, during the time period October 1998 through to November 2000. Sixty-one patients were included in the study, 27 of them had laparoscopic cholecystectomy and 34 had open cholecystectomy. Cytokines [Interleukin-6 Interleukin-1b, Tumor necrosis factor -a and Interleukin- 8] were measured in blood samples collected from the patients before, at and 24 hours post surgery, using commercially available kits., Results: Interleukin-6 levels were significantly increased at 24 hours post surgery in the open cholecystectomy group of patients compared to the laparoscopic cholecystectomy group (P<0.04). No differences were found in the other cytokines levels (Interleukin-1b, tumor necrosis factor -a and Interleukin-8) between the open cholecystectomy and laparoscopic cholecystectomy groups., Conclusion: Laparoscopic cholecystectomy, a minimal access surgery, is associated with lower levels of the proinflammatory interleukin-6 cytokine compared to open cholecystectomy.