Assoc. Prof. Dr. Azhar Abdul Rahman

Committee: International Scientific Committee of Mechanical and Industrial Engineering
University: Universiti Utara Malaysia
Department: School of Accountancy
Research Fields: Financial Reporting, CSR Reporting, Islamic Accounting

Publications

3 A Longitudinal Study of the Readability of the Chairman’s Narratives in Corporate Reports: Malaysian Evidence

Authors: Azhar Abdul Rahman

Abstract:

This paper examines the readability of the chairman’s narratives, as determined by the Flesch score, of a Malaysian public listed company’s corporate reports from 1962 to 2009. It partially supports earlier studies which demonstrated that corporate reports were difficult to read, and had shown very negligible decrease in difficulty over time. Net profit to sales and readability was significantly positively correlated but number of financial statements was significantly negatively correlated with readability.

Keywords: chairman’s narratives, corporate communications, readability, longitudinal

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2 Structural and Computational Studies of N-[(2,6-Diethylphenyl) carbamothioyl]-2,2-diphenylacetamide, N-[(3 Ethylphenyl) carbamothioyl]-2,2-diphenylacetamide and 2,2-Diphenyl-N-{[2-(trifluoromethyl) phenyl]carbamothioyl}acetamide

Authors: Azhar Abdul Rahman, Ibrahim Abdul Razak, Suhana Arshad, Nur Rafikah Razali, Mohd Sukeri Mohd Yusof

Abstract:

Theoretical investigations are performed by DFT method of B3LYP/6-31G+(2d,p) and B3LYP/6-311G+(2d,p) basis sets for three carbonyl thiourea compounds, namely N-[(2,6-Diethylphenyl)carbamothioyl]-2,2-diphenylacetamide (Compound I), N-[(3-Ethylphenyl)carbamothioyl]-2,2-diphenylacetamide (Compound II) and 2,2-Diphenyl-N-{[2-(trifluoromethyl)phenyl]carbamothioyl}acetamide (Compound III). Theoretical calculations for bond parameters, harmonic vibration frequencies and isotropic chemical shifts are in good agreement with the experimental results. The calculated molecular vibrations show good correlation values, which are 0.998 and 0.999 with the experimental data. The energy gap for compounds I, II and III calculated at B3LYP/6-31G+(2d,p) basis set are 4.455866117, 4.297495791 and 4.313550514 eV respectively, while for B3LYP/6-311G+(2d,p) basis set the energy gap obtained are 4.453689205 (Compound I), 4.311373603 (Compound II) and 4.315727426 (Compound III) eV.

Keywords: Crystallization, thiourea, spectroscopic analysis, DFT studies

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1 Development and Characterization of Normoxic Polyhydroxyethylacrylate (PHEA) Gel Dosimeter using Raman Spectroscopy

Authors: Azhar Abdul Rahman, Aifa Afirah Rozlan, Mohamad Suhaimi Jaafar

Abstract:

Raman spectroscopy are used to characterize the chemical changes in normoxic polyhydroxyethylacrylate gel dosimeter (PHEA) induced by radiation. Irradiations in the low dose region are performed and the polymerizations of PHEA gels are monitored by the observing the changes of Raman shift intensity of the carbon covalent bond of PHEA originated from both monomer and the cross-linker. The variation in peak intensities with absorbed dose was observed. As the dose increase, the peak intensities of covalent bond of carbon in the polymer gels decrease. This point out that the amount of absorbed dose affect the polymerization of polymer gels. As the absorbed dose increase, the polymerizations also increase. Results verify that PHEA gel dosimeters are sensitive even in lower dose region.

Keywords: Radiation Dosimetry, ascorbic acid, normoxic polymer gel, Ramanspectroscopy

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Abstracts

1 A Longitudinal Study of the Readability of the Chairman’s Narratives in Corporate Reports: Malaysian Evidence

Authors: Azhar Abdul Rahman

Abstract:

This paper examines the readability of the chairman’s narratives, as determined by the Flesch score, of a Malaysian public listed company’s corporate reports from 1962 to 2009. It partially supports earlier studies which demonstrated that corporate reports were difficult to read, and had shown very negligible decrease in difficulty over time. Net profit to sales and readability was significantly positively correlated but number of financial statements was significantly negatively correlated with readability.

Keywords: chairman’s narratives, corporate communications, readability, longitudinal

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