The paper examines the factors that may be considered as challenges or difficulties facing the implementation of the international accounting standards (IASs) and international financial reporting standards (IFRSs) by Libyan companies listed on the Libyan Stock Market (LSM).

Circulating microvesicles (cMVs) are the extracellular MVs released from the cells in the blood and on the vascular wall. Our previous study demonstrates that cMVs of diabetic mouse are detrimental to endothelial progenitor cells (EPCs), which are known to be very important for maintaining normal endothelial function and structure. In this study, we compared the levels of circulating EPCs and EPC-derived MVs (EPC-MVs) in diabetic and healthy subjects. Also, the migration ability, apoptosis rate and reactive oxygen species (ROS) production of EPCs cultured from diabetic and healthy subjects were determined. More importantly, we evaluated whether cMVs from healthy subjects (ch-MVs) improves the function of EPCs from diabetic patients (d-EPCs), and whether cMVs from diabetic patients (cd-MVs) impairs the function of EPCs from healthy subjects (h-EPCs). The d-EPCs or h-EPCs were incubated with ch-MVs or cd-MVs for 24 hours. The migration ability of EPCs was analyzed by an assay kit. The apoptotic rate and ROS production were analyzed by labeling with propidium iodide (PI) and dihydroethidium (DHE) respectively, followed with flow cytometeric analysis. Our data showed that (1) there was a decrease in EPCs iv and an elevation in EPC-MVs in diabetic patients when compared to healthy subjects; (2) The migration ability of d-EPCs were decreased, and the apoptosis rate and ROS production were increased in d-EPCs; (3) ch-MVs improve the function of d-EPC through improving its migration ability and decreasing the apoptosis and ROS production; (4) cd-MVs increase h-EPC apoptosis, and increase ROS production. We conclude that cMVs modulate EPC function and this role of cMVs is reversed in diabetes with the mechanism linked to ROS production.

A convenient method of preparing ultrafine polystyrene latex nano-particles with amino groups on the surface is developed. polystyrene latexes in the size range 50–400 nm were prepared via emulsion polymerization, using sodium dodecyl sulfate (SDS) as surfactant. The poly styrene with amino groups on the surface will be fine to use as organic filler to modify rubber. Transmission electron microscopy (TEM) was used to observe the morphology of silicon dioxide and functionalized polystyrene nanoparticles. The nature of bonding between the polymer and the reactive groups on the filler surfaces was analyzed using Fourier transform infrared spectroscopy (FTIR). Scanning electron microscopy (SEM) was employed to examine the filler surface.  

Ultrafine polypropylene (PP) fibers as oil sorbents were fabricated via a needleless melt‐electrospinning device and were characterized by scanning electron microscopy and contact‐angle analysis. PP fibers of various diameters and porosities were obtained by the manipulation of the applied electrical field. The effects of the fiber diameter and porosity on the oil‐sorption capacity and oil‐retention behavior were investigated. The experimental results demonstrate that for fiber diameter on the microscale, the porosity played a paramount role in determining the oil‐sorption capacities. The maximum oil‐sorption capacity of the resulting PP fibers with regard to motor oil and peanut oil were 129 and 80 g/g, respectively; these values were approximately six to seven times that of commercial PP nonwoven fabricated through the melt‐blown method. In addition, even after seven sorption/desorption cycles, the oil‐sorption …