Search results for: Salman Kabir

Authors: Salman Amur Alhajri

Abstract:

Purpose: This paper explores the art of contemporary Arabic calligraphy in Oman. It explains the aesthetic features of Arabic calligraphy as a unique icon of Islamic art. This paper also explores the profile of one Omani artist, Salman Alhajri, as an example of Omani artists who have developed unique styles in this art stream. Methodology and approach: The paper is based on a theoretical study using a descriptive and case-study approach. Omani artists are fascinated by the art forms of Arabic calligraphy, which combine both spiritual meaning and aesthetic beauty. Artist Salman Alhajri is an example of a contemporary Arabic artist who uses Arabic calligraphy as the main theme in his art. Dr. Alhajri is trying to introduce the beauty of Arabic letters from a new aesthetic point of view. He also aims to create unusual visual effects that viewers can easily interact with. Even though words and phrases appear in Alhajri’s artwork, they are not conveying direct meanings: viewers can create their own meaning or expressions from them by appreciating the compositions of the artwork. Results: Arabic writing is directly related to the identity of Omani artists and their cultural background. This paper shows how the beauty of Arabic letters comes from its indefinite possibilities in designing calligraphic expressions, even within a single word, because letters can be stretched and transformed in various ways to create different compositions. Omani artists are interested in employing new media applications in this kind of practice to find new techniques for creating artwork based on Arabic writing. It is really important for all Omani artists to practice this art style because Arabic calligraphy and its flexibility introduce infinite possibilities that involve further exploration and investigation.

Keywords: Islamic art, contemporary Arabic calligraphy, new techniques, Omani artist

Procedia PDF Downloads 360

Authors: Yaser Mohammed Altameemi

Abstract:

This research looks at the representation of the social media for the Saudi Government decrees regarding the developmental projects of the Saudi 2030 vision. The paper analyses a television interview with the Crown Prince Mohammed Bin Salman who talks about the progress of the Saudi vision of 2030, and how the government had acted as response to the COVID-19 pandemic. The interview was on 28/4/2021. The paper analyses the tweets on Twitter that cover the interview for the purpose of investigating the development of concepts and meanings regarding the Saudi peoples’ orientations towards the Saudi projects. The data include all related tweets from the day of the interview and the following seven days after the interview. The finding of the collocation analysis suggests that nationalism notion is explicitly expressed by users in Twitter. The main finding of this paper suggests the importance of further analyses for the concordance lines. However, the collocation network suggests that there is a clear highlight for nationalism.

Keywords: social media, twitter, political interview, prince Mohammed Bin Salman, Saudi vision 2030

Procedia PDF Downloads 191

Authors: Olanrewaju Kafayat, O., Salman Kabir, K.

Abstract:

The role of organic agriculture in providing food and income is now gaining wider recognition (Van Elzakker et al 2007). The increasing public concerns about food safety issues on the use of fertilizers, pesticide residues, growth hormones, GM organisms, and increasing awareness of environmental quality issues have led to an expanding demand for environmentally friendly products (Thompson, 1998; Rimal et al., 2005). As a result national governments are concerned about diet and health, and there has been renewed recognition of the role of public policy in promoting healthy diets, thus to provide healthier, safer, more confident citizens (Poole et al., 2007), With these benefits, a study into organic vegetables is very vital to all the major stakeholders. This study analyzed the willingness of consumers to pay for organic vegetables in Oyo state, Nigeria. Primary data was collected with the aid of structured questionnaire administered to 168 respondents. These were selected using multistage random sampling. The first stage involved the selection two (2) ADP zones out of the three (3) ADP zones in Oyo state, The second stage involved the random selection of two (2) local government areas each out of the two (2) ADP zones which are; Ibadan South West and Ogbomoso North and random selection of 4 wards each from the local government areas. The third stage involved random selection of 42 household each from of the local government areas. Descriptive statistics, the principal component analysis, and the logistic regression were used to analyze the data. Results showed 55 percent of the respondents were female while 80 percent were  50 years. 74 percent of the respondents agreed that organic vegetables are of better quality. 31 percent of the respondents were aware of organic vegetables as against 69 percent who were not aware. From the logistic model, educational attainment, amount spent on organic vegetables monthly, better quality of organic vegetables and accessibility to organic vegetables were significant and had a positive relationship on willingness to pay for organic vegetable. The variables that were significant and had a negative relationship with WTP are less attractiveness of organic vegetables and household size of the respondents. This study concludes that consumers with higher level of education were more likely to be aware and willing to pay for organic vegetables than those with low levels of education, the study therefore recommends creation of awareness on the relevance of consuming organic vegetables through effective marketing and educational campaigns.

Keywords: consumers awareness, willingness to pay, organic vegetables, Oyo State

Procedia PDF Downloads 271

Authors: Farzad Masoud Kabir, Jamshid Bagheri, Khosro Barkhordari

Abstract:

This historical cohort study included 17,751 patients patients who underwent isolated CABG at our center between 2007 and 2016. The endpoints of this study were all-cause mortality and major adverse cardio-cerebrovascular events (MACCEs), comprising acute coronary syndromes, cerebrovascular accidents, and all-cause mortality at five years. Our findings suggest that preoperative obesity (BMI>30 kg/m2) in patients who survive early after CABG is associated with an increased risk of 5-year all-cause mortality and 5-year MACCEs.

Keywords: body mass index, surgical outcomes, midterm, cardiac surgery patients

Procedia PDF Downloads 77

Authors: R. Islam, M. A. Haque, K. H. Kabir

Abstract:

A supervised trail was set with brinjal at research field, Entomology Division, Bangladesh Agricultural Research Institute, Joydebpur, Gazipur to determine the residue of Carbofuran in soil and fruit samples at different days after application (DAA) of Furadan 5 G @ 2 kg AI/ ha. Field collected samples were analyzed by GCMS-EI. Results of the experiment indicated the presence of Carbofuran residue up to 60 DAA in soil samples and 25 DAA in brinjal fruit samples. In case of soil samples, the detected residues were 7.04, 2.78, 0.79, 0.43, 0.12, 0.06 and 0.05 ppm at 0, 2, 5, 10, 20, 30 and 60 DAA respectively. On the other hand, in brinjal fruit samples Carbofuran residues were 0.005 ppm, 0.095 ppm, 0.084 ppm, 0.065 ppm, 0.063 ppm, 0.056 ppm, 0.050 ppm, 0.030 ppm and 0.016 ppm at 0, 2, 4, 6, 8, 10, 12, 15 and 25-DAA, respectively. None of this amount was above the recommended MRL (0.1 mg / kg crop) of Carborufan for agricultural crops.

Keywords: brinjal, carbofuran, MRL, residue

Procedia PDF Downloads 511

Authors: Salman Hussam

Abstract:

As a monitoring system to manage employees' time and employers' business, this system (logger) will monitor the employees at work and will announce them if they spend too much time on social media (even if they are using proxy it will catch them). In this way, people will spend less time at work and more time with family.

Keywords: clients, employees, employers, family, monitoring, systems, social media, time

Procedia PDF Downloads 493

Authors: Hossein Ghaedamini, Salman Farahbakhsh, Alireza Amirbeigi, Zahra Saghafi, Salman Daneshi, Alireza Ghaedamini

Abstract:

Background: Assessing the challenges of clinical education of medical students is one of the most important and sensitive parts of medical education. The aim of this study was to investigate the views and experiences of Kerman medical students on the factors that facilitate and inhibit the quality of clinical education. Materials and Methods: This research was qualitative and used a phenomenological approach. The study population included medical interns of Kerman University of Medical Sciences in 1400. The method of data collection was in-depth interviews with participants. Data were encoded and analyzed by Claizey stepwise model. Results: First, about 540 primary codes were extracted in the form of two main themes (facilitators and inhibitors) and 10 sub-themes including providing motivational models and creating interest in interns, high scientific level of professors and the appropriate quality of their teaching, the use of technology in the clinical education process, delegating authority and freedom of action and more responsibilities to interns, inappropriate treatment of some officials, professors, assistants and department staff with their interns, inadequate educational programming, lack of necessary cooperation and providing inappropriate treatment by clinical training experts for interns, inadequate evaluation method in clinical training for interns, poor quality mornings, the unefficiency of grand rounds, the inappropriate way of evaluating clinical training for interns, the lack of suitable facilities and conditions with the position of a medical intern, and the hardwork of some departments were categorized. Conclusion: Clinical education is always mixed with special principles and subtleties, and special attention to facilitators and inhibitors in this process has an important role in improving its quality.

Keywords: clinical education, medical students, qualitative study, education

Procedia PDF Downloads 97

Authors: Vishwas Chakranarayan, Mariyam Al Salman

Abstract:

Despite the global environmental threats, previous approaches used to overcome these problems have failed to prevent environmental degradation. Scholars believe that entrepreneurs can help conserve habitats, combat climate change, increase freshwater availability, sustain biodiversity, and reduce environmental degradation and deforestation. The pandemic is creating a different ecosystem for fostering the eco-entrepreneurship opportunities. However, attending a course physically is a challenge for many willing learners. Therefore, it is an opportune time to contemplate on developing a social entrepreneurship curriculum which can be offered online.

Keywords: ecopreneurship, environmental problems, environmental degradation, entrepreneurship education

Procedia PDF Downloads 167

Authors: Omer Farooq, Salman Ahmed Khan, Sadaf Khalid

Abstract:

Modern day stock markets have almost entirely became automated. Even though it means increased profits for the investors by algorithms acting upon the slightest price change in order of microseconds, it also has given birth to many ethical dilemmas in the sense that slightest mistake can cause people to lose all of their livelihoods. This paper reviews one such event that happened on May 06, 2010 in which $1 trillion dollars disappeared from the Dow Jones Industrial Average. We are going to discuss its various aspects and the ethical dilemmas that have arisen due to it.

Keywords: flash crash, market crash, stock market, stock market crash

Procedia PDF Downloads 519

Authors: Hadiza Kabir Bako, Munir Abba Dandago

Abstract:

The fright of food-borne diseases as a result of animal health across the globe is creating the need for origin confirmation, safety of food and method of identification of food produce within the supply chain. In this paper, we investigated two commercial and one backyard poultry farm; live poultry, poultry meat and egg. We propose various implementation options for the poultry traceability system with respect to trace and track, and food recall and withdrawal requirements. With the intention that farmers, Investors or Regulatory agencies would find it useful for the Nigerian poultry sector and we highlight the future needs and challenges that lie ahead in the two most significant system of poultry production in Nigeria: the commercial poultry and backyard breeding.

Keywords: farm, food safety, food traceability, poultry

Procedia PDF Downloads 191

Authors: Salman Akrokayan

Abstract:

Synthetic cDNA (ScDNA) of granulocyte colony-stimulating factor (G-CSF) was constructed using a DNA synthesizer with the aim to increase its expression level. 5' end of the ScDNA of G-CSF coding region was modified by decreasing the GC content without altering the predicted amino acids sequence. The identity of the resulting protein from ScDNA was confirmed by the highly specific enzyme-linked immunosorbent assay. In conclusion, a synthetic G-CSF cDNA in combination with the recombinant DNA protocol offers a rapid and reliable strategy for synthesizing the target protein. However, the commercial utilization of this methodology requires rigorous validation and quality control.

Keywords: synthetic cDNA, recombinant G-CSF, cloning, gene expression

Procedia PDF Downloads 284

Authors: Hassan Al Salman

Abstract:

We consider a nonlinear parabolic cross diffusion model arising in applied mathematics. A fully practical piecewise linear finite element approximation of the model is studied. By using entropy-type inequalities and compactness arguments, existence of a global weak solution is proved. Providing further regularity of the solution of the model, some uniqueness results and error estimates are established. Finally, some numerical experiments are performed.

Keywords: cross diffusion model, entropy-type inequality, finite element approximation, numerical analysis

Procedia PDF Downloads 382

Authors: Shah Nister Kabir

Abstract:

This study examines the construction of the controversy surrounding the cartoons of the Prophet Muhammad, as it appeared in three New Zealand newspapers; the Otago Daily Times (ODT), the New Zealand Herald (NZH) and the Press. It discursively argues that these mainstream newspapers promote the Orientalist perception of a clash of civilizations between Islam and the West in their news frame, but, in most cases, the perceived clash was not apparent in editorials. This study also argues that the uniformity in news frame conflicts with editorials’ construction of the issue. Furthermore, while the construction of the issue in news frame and editorials in the Press remained similar, the other two newspapers—the ODT and NZH—both contradict their own news frame in their editorials and contradict the editorials appearing in the Press.

Keywords: clash of culture, discourse, Islam, media agenda, New Zealand, orientalism, the West

Procedia PDF Downloads 196

Authors: Alina Mirza, Sumrin M. Kabir, Shahzad A. Sheikh

Abstract:

The Orthogonal Frequency Division Multiplexing (OFDM) with high data rate, high spectral efficiency and its ability to mitigate the effects of multipath makes them most suitable in wireless application. Impulsive noise distorts the OFDM transmission and therefore methods must be investigated to suppress this noise. In this paper, a State Space Recursive Least Square (SSRLS) algorithm based adaptive impulsive noise suppressor for OFDM communication system is proposed. And a comparison with another adaptive algorithm is conducted. The state space model-dependent recursive parameters of proposed scheme enables to achieve steady state mean squared error (MSE), low bit error rate (BER), and faster convergence than that of some of existing algorithm.

Keywords: OFDM, impulsive noise, SSRLS, BER

Procedia PDF Downloads 457

Authors: Hossein Kabir, Mojtaba Sadeghi

Abstract:

Finding the linear and nonlinear responses of a typical single-degree-of-freedom system (SDOF) is always being regarded as a time-consuming process. This study attempts to provide modifications in the renowned Newmark method in order to make it more time efficient than it used to be and make it more accurate by modifying the system in its own non-linear state. The efficacy of the presented method is demonstrated by assigning three base excitations such as Tabas 1978, El Centro 1940, and MEXICO CITY/SCT 1985 earthquakes to a SDOF system, that is, SDOF, to compute the strength reduction factor, yield pseudo acceleration, and ductility factor.

Keywords: single-degree-of-freedom system (SDOF), linear acceleration method, nonlinear excited system, equivalent displacement method, equivalent energy method

Procedia PDF Downloads 319

Authors: Chukwuka E. V., Rowling J. K., Rushdie Salman

Abstract:

The field of electronic engineering encompasses the study and application of electrical systems, circuits, and devices. Engineers in this discipline design, analyze and optimize electronic components to develop innovative solutions for various industries. This abstract provides a brief overview of the diverse areas within electronic engineering, including analog and digital electronics, signal processing, communication systems, and embedded systems. It highlights the importance of staying abreast of advancements in technology and fostering interdisciplinary collaboration to address contemporary challenges in this rapidly evolving field.

Keywords: smart home engineering, energy efficiency, user-centric design, security frameworks

Procedia PDF Downloads 87

Authors: Qazi Salman Khalid, Muhammad Khalid, Shahid Maqsood

Abstract:

This paper presents a solution for optimizing the cycle time in an assembly line with human-robot collaboration and diverse operators. A genetic algorithm with tailored parameters is used to address the assembly line balancing problem in the automobile sector. A mathematical model is developed, depicting the problem. Currently, the firm runs on the largest candidate rule; however, it causes a lag in orders, which ultimately gets penalized. The results of the study show that the proposed GA is effective in providing efficient solutions and that the cycle time has significantly impacted productivity.

Keywords: line balancing, cycle time, genetic algorithm, productivity

Procedia PDF Downloads 137

Authors: Sami Kabir, Sadek Hossain Khoka

Abstract:

Open Government Data (OGD) refers to all data produced by government which are accessible in reusable way by common people with access to Internet and at free of cost. In line with “Digital Bangladesh” vision of Bangladesh government, the concept of open data has been gaining momentum in the country. Opening all government data in digital and customizable format from single platform can enhance e-governance which will make government more transparent to the people. This paper presents a well-in-progress case study on OGD portal by Bangladesh Government in order to link decentralized data. The initiative is intended to facilitate e-service towards citizens through this one-stop web portal. The paper further discusses ways of collecting data in digital format from relevant agencies with a view to making it publicly available through this single point of access. Further, possible layout of this web portal is presented.

Keywords: e-governance, one-stop web portal, open government data, reusable data, web of data

Procedia PDF Downloads 355

Authors: Mohammed Abdurabu, Akram Al-Warqi, Ebrahim M. A. Ebrahim, Jouhar Kollari, Salman Mirza

Abstract:

The novel coronavirus (COVID-19) is one of the most recent pandemics that invaded earth that left and still leaving hundreds of thousands of patients and ended with high morbidity and mortality rates with no clear cure till this moment. COVID-19 has been proven to be associated with pathologic changes in coagulation, characterized by either thromboembolic or bleeding events. We present this case of a 44-year-old male patient that presented to our Emergency Department with flank pain that later was found to have renal angiomyolipoma (AML) rupture during his COVID-19 infection, ultimately requiring admission for hemorrhage control via Interventional Radiology (IR) drainage. Here, we discuss the role of the front-line physicians and how they should keep a low threshold for the different presentations that could be associated with COVID-19 infection.

Keywords: angiomyolipoma, COVID-19, renal, rupture

Procedia PDF Downloads 130

Authors: Kaltume Kabir Sharrif

Abstract:

Teacher education is the bedrock of educational growth and development of any nation. With development in education all human problems can be overcome. Educational Psychology, on the other hand, is in a strategic position for any programme in teacher education to be successful hence other aspects of societal issues. In other words, no teacher education can be of any help in ensuring transformation and security without adequate study in Educational Psychology. Without adequate knowledge and skills in Educational Psychology the teacher may not function effectively in the course of discharging his duty. It is in view of this, that the paper discusses some aspects of Educational Psychology that are of paramount importance in teacher education for sustainable transformation and security of Nigeria. Some recommendations were offered on the role educational psychology play in resolving security challenges facing the country. These include enriching educational psychology with topics from forensic psychology that will provide the teacher the skills of fighting crime in the school, Behavioural Science Unit should be established in each school to monitor the behavior of students, among others.

Keywords: transformation, security challenges, teacher education, educational psychology

Procedia PDF Downloads 506

Authors: Dwi Yulian Fahruddin Shah, Salman Al Farizi, Elyada Ahastari Liunome

Abstract:

Indonesia is a multicultural society. A wide variety of arts and culture spread throughout in all of part of Indonesia with natural appearance will cause the social behavior differentiation. Similarly, with Tengger people's lives also have different social behaviors that distinguish them from other ethnic groups spread across the Indonesian archipelago. Tengger tribe has an appropriate ethic to build nation character. If all the people of Indonesia who heterogeneous and multicultural can understand, and follow the example of ethical behavior of Tengger tribe, it will be a force in the development of the character of the nation in this modern and globalization era.

Keywords: Tengger tribe, national character, ethics society, Indonesia

Procedia PDF Downloads 401

Authors: Ishrar Tabassum, Jay Andrew Saptok, Khalid Raihan Kabir, Elmee Tabassum

Abstract:

The purpose of this study is to bring light to the current state of the working environments in the corporate environment and other such institutions with a particular focus on the Bangladesh National Building Code (BNBC) and its guidelines for accommodating the physically disabled. Data were collected via semi-formal interviews, site visits and focus groups conducted using a preset questionnaire as the guidelines. After conducting surveys at corporate offices of 20 organizations from major commercial sectors in Dhaka city, the auditing showed many inadequacies, as aside from the larger corporate offices, the offices have little to no accessibility for the physically disabled. This study hopes to shed light on the fact that the existing BNBCs lack of emphasis on ensuring the accessibility of the handicapped in corporate buildings in the hope that, in the future, the physically disabled will have greater opportunities at being productive members of the workforce.

Keywords: person with disability, PWD, corporate buildings, Dhaka City

Procedia PDF Downloads 200

Authors: Milad Zoghi, M. Zahangir Kabir

Abstract:

Performance of armchair graphene nanoribbon (AGNR) resonant tunneling diodes (RTD) alter if they go under strain. This may happen due to either using stretchable substrates or real working conditions such as heat generation. Therefore, it is informative to understand how mechanical deformations such as uniaxial strain can impact the performance of AGNR RTDs. In this paper, two platforms of AGNR RTD consist of width-modified AGNR RTD and electric-field modified AGNR RTD are subjected to both compressive and tensile uniaxial strain ranging from -2% to +2%. It is found that characteristics of AGNR RTD markedly change under both compressive and tensile strain. In particular, peak to valley ratio (PVR) can be totally disappeared upon strong enough strain deformation. Numerical tight binding (TB) coupled with Non-Equilibrium Green's Function (NEGF) is derived for this study to calculate corresponding Hamiltonian matrices and transport properties.

Keywords: armchair graphene nanoribbon, resonant tunneling diode, uniaxial strain, peak to valley ratio

Procedia PDF Downloads 177

Authors: Hassan J. Al Salman, Ahmed A. Al Ghafli

Abstract:

In this study, we consider a nonlinear in time finite element approximation of a reaction diffusion system of lambda-omega type. We use a fixed-point theorem to prove existence of the approximations at each time level. Then, we derive some essential stability estimates and discuss the uniqueness of the approximations. In addition, we employ Nochetto mathematical framework to prove an optimal error bound in time for d= 1, 2 and 3 space dimensions. Finally, we present some numerical experiments to verify the obtained theoretical results.

Keywords: reaction diffusion system, finite element approximation, stability estimates, error bound

Procedia PDF Downloads 430

Authors: Hassan Al Salman, Ahmed Al Ghafli

Abstract:

In this study we consider a nonlinear in time finite element approximation of a reaction diffusion system of lambda-omega type. We use a fixed point theorem to prove existence of the approximations. Then, we derive some essential stability estimates and discuss the uniqueness of the approximations. Also, we prove an optimal error bound in time for d=1, 2 and 3 space dimensions. Finally, we present some numerical experiments to verify the theoretical results.

Keywords: reaction diffusion system, finite element approximation, fixed point theorem, an optimal error bound

Procedia PDF Downloads 532

Authors: Fouad Abdulameer Salman, Aziz Bin Deraman, Masita Binti Abdul Jalil

Abstract:

Usability evaluation is essential for developing usable software systems, yet its integration within agile software development remains a challenging interdisciplinary endeavour. In this paper, the authors present a study to investigate obstacles of such integration from the management perspective. The study incorporates two methods, namely an online questionnaire survey and a series of interviews with participants that answered the questionnaire. Based on the obtained results, a unified approach is proposed for enabling coordinate the efforts of agile developers and usability engineers to produce usable software systems.

Keywords: usability, usability evaluation, software development process, usability management

Procedia PDF Downloads 458

Authors: Tahani Salman Alangari

Abstract:

Student success can be impacted by internal factors such as their emotional well-being and external factors such as organizational support and instructional support in the classroom. This study is to identify at least one factor that forecasts student engagement. It is a cross-sectional, conducted on 6206 teachers and encompassed three years of data collection and observations of math instruction in approximately 50 schools and 300 classrooms. A multiple linear regression revealed that a model predicting student engagement from emotional support, classroom organization, and instructional support was significant. Four linear regression models were tested using hierarchical regression to examine the effects of independent variables: emotional support was the highest predictor of student engagement while instructional support was the lowest.

Keywords: student engagement, emotional support, organizational support, instructional support, well-being

Procedia PDF Downloads 81

Authors: Md. Ahsan Ayub, Kazi A. Kalpoma, Humaira Tasnim Proma, Syed Mehrab Kabir, Rakib Ibna Hamid Chowdhury

Abstract:

Constraint Satisfaction Problem (CSP) is observed in various applications, i.e., scheduling problems, timetabling problems, assignment problems, etc. Researchers adopt a CSP technique to tackle a certain problem; however, each technique follows different approaches and ways to solve a problem network. In our exhaustive study, it has been possible to visualize the processes of essential CSP algorithms from a very concrete constraint satisfaction example, NQueens Problem, in order to possess a deep understanding about how a particular constraint satisfaction problem will be dealt with by our studied and implemented techniques. Besides, benchmark results - time vs. value of N in N-Queens - have been generated from our implemented approaches, which help understand at what factor each algorithm produces solutions; especially, in N-Queens puzzle. Thus, extended decisions can be made to instantiate a real life problem within CSP’s framework.

Keywords: arc consistency (AC), backjumping algorithm (BJ), backtracking algorithm (BT), constraint satisfaction problem (CSP), forward checking (FC), least constrained values (LCV), maintaining arc consistency (MAC), minimum remaining values (MRV), N-Queens problem

Procedia PDF Downloads 364

Authors: Fatma Ezzahra Kateb, Neila Boulila Taktak, Mohamed Kabir Hassan

Abstract:

We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions.

Keywords: AAOIFI, financial reporting quality, income smoothing perspective, MENA countries

Procedia PDF Downloads 94

Authors: Hossein Kabir, Mojtaba Sadeghi

Abstract:

Nowadays, high-strength concrete is an integral element of a variety of high-rise buildings. On the other hand, finding a suitable aggregate size distribution is a great concern; hence, the concrete mix proportion is presented that has no coarse aggregate, which still withstands enough desirable strength. Nano Reactive Silica sand powder concrete (NRSSPC) is a type of concrete with no coarse material in its own composition. In this concrete, the only aggregate found in the mix design is silica sand powder with a size less than 150 mm that is infinitesimally small regarding the normal concrete. The research aim is to find the compressive strength of this particular concrete under the applied different conditions of curing and consolidation to compare the approaches. In this study, the young concrete specimens were compacted with a pressing or vibrating process. It is worthwhile to mention that in order to show the influence of temperature in the curing process, the concrete specimen was cured either in 20 ⁰C lime water or autoclaved in 90 ⁰C oven.

Keywords: reactive silica sand powder concrete (RSSPC), consolidation, compressive strength, normal curing, thermal accelerated curing

Procedia PDF Downloads 247