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No description available.

Thesis (M.A.)--Ohio University, March, 2010. / Title from PDF t.p. Release of full electronic text on OhioLINK has been delayed until July 1, 2015. Includes bibliographical references.

The Gharian area is used as a case study to examine the sedimentary succession, structural evolution and timing of sedimentary and structural events during basin development in the Early Mesozoic. These sediments (Kurrush, Al Aziza and Abu Shaybah Formations) are examined in order to provide palaeonvironmental and palaeogeographic reconstructions for the study area. The formations are described using facies analysis. The Kurrush is probably deposited in delta plain environment. A complete section (140 m) has been logged and seven facies from the Al Aziza Formation represent a shallow shelf platform area (inner ramp: an intertidal-subtidal carbonate flat to shelf lagoonal environment), which was deposited during the opening of the Early Triassic Neo-Tethys Ocean. Eleven localities from the Abu Shaybah Formation have been investigated with a cumulative thickness of 125 m. Ten facies from the Abu Shaybah Formation represent deposition in a shallow marine environment as part of low gradient continental margin, succeeded by sand deposition in braided and meandering fluvial systems. Regional tectonic activity, regional relative sea-level fluctuations and climatic conditions led to control of the sedimentary megasequences (266 m coarsening upward and fining upward megasequence). A magnetostratigraphic analysis was undertaken in the above units as their depositional age is poorly constrained and currently based on limited fossil evidence. Most of these samples convey a weak but stable remanent magnetization. The Al Aziza Formation yielded a primary remanence that has suffered a substantial post-acquisition clockwise rotation (~50˚). Restoration of the rotation about a simple vertical axis would place the pole on the APW path at an appropriate point in time. The palaeomagnetic data from the studied formations yield a distinct series of polarity zones that provide clear local and regional correlation and are readily tied to a recently compiled global magnetostratigraphic time scale. The Al Aziza Formation at Gharian is latest Ladinian in age, whilst the Abu Shaybah Formation is earliest Carnian in age. The Abu Shaybah Formation at Gharian suggests that the stratigraphic equivalence with the Aziza Formation at Azizyah and Kaf Bates (Jafarah Plain). The study established that the Gharian area is the expression of major normal faults (NNE-SSW, WNW to ESE, NW to NNW and NE-SE) in a system of half-grabens which formed as part of the African extensional margin on the southern Tethyan margin in Latest Early Cretaceous.

155 Early Cretaceous core and cuttings samples from 15 northeast Libyan wells have been dated, mainly on the basis of dinoflagellate cyst assemblages although stratigraphically important spore and pollen taxa have also been used when dinocysts are rare, absent or not age diagnostic. Spores and pollens have also helped with palaeoenvironmental reconstructions. Six distinct associations that are both stratigraphically and palaeoenvironmentally controlled are identified; these range from Hauterivian to early Cenomanian age. ? late Hauterivian to ? middle Barremian assemblages (IA) are dominated by dinoflagellate cysts thought to indicate lower than normal marine salinities, namely Cyclonephelium hystrix, Muderongia simplex microperforata, and Systematophora spp. Barremian assemblages (IB) are characterised by the presence of Aptea anaphrissa, and those from the early to late middle Aptian (II) by several other species of Aptea, especially A. securigera and the pollen Afropollis operculatus. An inner to middle shelf, pre-Vraconian Albian association (IIIA) comprises numerous morphologically varied dinoflagellate cysts including several species of each of the genera Coronifera, Oligosphaeridium, Spiniferites and Subtilisphaera notably S.terrula, and S.deformans/S.perlucida, whereas near-shore deposits of approximately the same age (IIIB) contain fewer cysts, more miospores and some megaspores. Both reflect a regression of the sea in the region prior to a major Late Cretaceous transgression, the early stages of which are indicated by two Vraconian-early Cenomanian associations (IVA and IVB). These consist of numerous chorate and proximochorate dinoflagellate cysts including Cyclonephelium, Dinopterygium, Florentinia, Oligosphaeridium, Spiniferites, Palaeohystrichophora infusorioides and Subtilisphaera cheit. Generic and species diversity is however higher in IVA, implying deposition in more open marine conditions than assemblages identified as IVB, which contain larger numbers of miospores. The complexities of intergeneric and intra- and interspecific morphological variation are described and illustrated for several taxonomic groups, including Aptea, Coronifera, Cyclonephelium, Dinopterygium, Florentinia, Kiokansium, Occisucysta, Oligosphaeridium, Palaeohystrichophora, Protoellipsodinium, Subtilisphaera and Xiphophoridium. Several possible synonymies at both generic and specific levels are suggested, and 10 informal species and three varieties of Florentinia berran are described.

Report submitted to the Faculty of Science, University of the Witwatersrand, in Partial fulfilment of the Requirements for Masters in Geographic Information Systems (GIS) and Remote Sensing in the Faculty of Science. School of Geography, Archaeology and Environmental Sciences, University of the Witwatersrand. March 2016. / This study is an initial attempt to investigate the spatial arrangement of graves which are believed that they can shed new light on the mortuary behaviours of ancient societies. The aim of this study is to utilise Geographic Information System (GIS) and remote sensing to document and explore the funerary landscape of the Wadi ash-Shati, Libya using a comprehensive set of environmental variables that might have influenced the spatial distribution of Garamantian funerary monuments. In view of that argument, this study is motivated by these two objectives; documenting all the Garamantian funerary monuments and settlements visible in high resolution satellite imagery and investigating their spatial patterns in their topographic setting. Spatial patterns were achieved by plotting digitised graves data from remotely sensed imagery (accessed through Google Earth) and hand held Global Positioning System (GPS) data in a GIS environment in order to extract patterns and structure in the dataset. In order to better understand these patterns and structures, the following GIS approaches; slope, elevation, visibility, clustering, directional distribution analyses were utilised. The results of the GIS analyses showed that there was correlation between graves location, qsurs or settlements, wells and with the environmental variables (slope, elevation, and distance to water resources). On the basis of the results of this research, it can be concluded that environmental variables were major factor in the placement of graves, qsurs and wells. The placement of these site locations can be related to as an expression of the socio-political, economic, cultural and ideological characteristics of the Garamantian society that created the burials and organised the Wadi ash-Shati landscape. The present study concluded that the Garamantian civilisation had established changes in the landscape that promoted the development of elaborate funerary monuments which peaked significantly during the time when aridity became immense in the study region. However additional research is necessary to provide more conclusive results and interpretations of this study, as such results from the analyses carried out should not be viewed as absolute, but as a stepping ladder for future investigation in the Wadi ash-Shati region. Keywords: GIS, Remote sensing, Funerary Landscape, Wadi ash-Shati, Libya, Spatial Analysis, Garamantian, Google Earth, Global Positioning System (GPS), Environmental Variables / LG2017

This research aims to explore and identify empirically the perceptions of Libyan Commercial Banks’ (LCBs) stakeholders about earnings management and its impact on the quality of financial reporting. The study examines the occurrence of earnings management and the techniques that are used to manage LCBs’ earnings by first investigating the understanding of LCBs’ stakeholders about the term earnings management. The study also examines perceptions of the motivations behind LCBs’ managers being engaged in earnings management, as well as the perceived conditions that enable LCBs’ managers to manage their earnings. Finally the study examines stakeholders’ perceptions about the controls by which earnings management may be mitigated. The results of the study are interpreted through an accountability perspective. The study uses semi-structured interviews and a questionnaire survey with wide groups of stakeholders’ LCBs. The findings of this study reveal a range of views regarding the quality of financial reporting between different stakeholders groups, and also within the individual groups. This finding may refer to a serious problem within the accountability relationship of the LCBs. The results findings also reveal that the term ‘earnings management’ is not understood consistently by different stakeholders in Libya. The findings also suggest the existence of earnings management in LCBs’ financial reporting using various techniques e.g. especially the loan loss provision. The motivations of earnings management practices as revealed by the study findings are consistent with those reported in the literature. Earnings management is perceived as an unethical practice by most of the LCBs’ stakeholders but there are exceptions to this view. Earnings management could be reduced, according to the perceptions of LCBs’ stakeholders, by adopting IFRS, applying better corporate governance, and enhancing the role of the external auditor.

No description available.

No description available.

No description available.