Atef Ahmed - Academia.edu (original) (raw)
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Papers by Atef Ahmed
Managerial Auditing Journal, 2010
PurposeThis paper aims to explore managers' and auditors' perceptions of intellectual cap... more PurposeThis paper aims to explore managers' and auditors' perceptions of intellectual capital (IC) measurement and reporting in Egyptian companies.Design/methodology/approachThe paper draws on a questionnaire survey sent to managers and external auditors who were asked to provide their opinion about IC measurement and reporting for companies listed on the Egyptian Stock Exchange.FindingsThe paper finds significant differences between respondents' rates on IC indicators. These differences are due to different industry sectors involved in our sample. Further, it finds that Egyptian listed firms neither measure nor report IC indicators in their annual reports. In addition, it finds that auditors' responsibilities on IC reporting are ambiguous. Finally, the paper finds that work experience is the main determinant of managers' perceptions of IC indicators, while professional education is the main determinant of external auditors' perceptions of IC indicators.Origi...
Al-Azhar Dental Journal for Girls, 2020
Purpose: The plan for this study was to anatomise the effect of alternative surface treatments to... more Purpose: The plan for this study was to anatomise the effect of alternative surface treatments to enhance bonding to zirconia. Materials and Methods: forty discs of zirconia (Prettau,zircon zhan, Italy) were prepared using Isomet 4000 precision Saw then discs were divided into 5 groups. Group 1, control; Group2, zirconia discs were treated with50-mm Al 2 O 3 particles; Group 3, zirconia discs were received hand grinding; Group 4, zirconia discs were treated by a CO2 laser and Group 5, zirconia discs were treated using ERYAG laser. Composite resin discs were constructed and cemented to zirconia samples with panavia cement. For the bond strength test, a universal testing machine was used. Results: the highest shear bond strength was recorded for (Hand grinding) group (2) while the lowest mean value was recorded for control group (1). Conclusions: Treatment of Zirconia Surfaces with hand grinding or sandblasting increased shear bond strength. Treatment of Zirconia with CO2 and ERYAG lasers increased shear bond strength of zirconia, with the CO2 laser being higher than ERYAG laser.
Managerial Auditing Journal, 2010
PurposeThis paper aims to explore managers' and auditors' perceptions of intellectual cap... more PurposeThis paper aims to explore managers' and auditors' perceptions of intellectual capital (IC) measurement and reporting in Egyptian companies.Design/methodology/approachThe paper draws on a questionnaire survey sent to managers and external auditors who were asked to provide their opinion about IC measurement and reporting for companies listed on the Egyptian Stock Exchange.FindingsThe paper finds significant differences between respondents' rates on IC indicators. These differences are due to different industry sectors involved in our sample. Further, it finds that Egyptian listed firms neither measure nor report IC indicators in their annual reports. In addition, it finds that auditors' responsibilities on IC reporting are ambiguous. Finally, the paper finds that work experience is the main determinant of managers' perceptions of IC indicators, while professional education is the main determinant of external auditors' perceptions of IC indicators.Origi...
Al-Azhar Dental Journal for Girls, 2020
Purpose: The plan for this study was to anatomise the effect of alternative surface treatments to... more Purpose: The plan for this study was to anatomise the effect of alternative surface treatments to enhance bonding to zirconia. Materials and Methods: forty discs of zirconia (Prettau,zircon zhan, Italy) were prepared using Isomet 4000 precision Saw then discs were divided into 5 groups. Group 1, control; Group2, zirconia discs were treated with50-mm Al 2 O 3 particles; Group 3, zirconia discs were received hand grinding; Group 4, zirconia discs were treated by a CO2 laser and Group 5, zirconia discs were treated using ERYAG laser. Composite resin discs were constructed and cemented to zirconia samples with panavia cement. For the bond strength test, a universal testing machine was used. Results: the highest shear bond strength was recorded for (Hand grinding) group (2) while the lowest mean value was recorded for control group (1). Conclusions: Treatment of Zirconia Surfaces with hand grinding or sandblasting increased shear bond strength. Treatment of Zirconia with CO2 and ERYAG lasers increased shear bond strength of zirconia, with the CO2 laser being higher than ERYAG laser.