Search results for: Hassan Mohd Daud
874 The Analysis of a Reactive Hydromagnetic Internal Heat Generating Poiseuille Fluid Flow through a Channel
Authors: Anthony R. Hassan, Jacob A. Gbadeyan
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In this paper, the analysis of a reactive hydromagnetic Poiseuille fluid flow under each of sensitized, Arrhenius and bimolecular chemical kinetics through a channel in the presence of heat source is carried out. An exothermic reaction is assumed while the concentration of the material is neglected. Adomian Decomposition Method (ADM) together with Pade Approximation is used to obtain the solutions of the governing nonlinear non – dimensional differential equations. Effects of various physical parameters on the velocity and temperature fields of the fluid flow are investigated. The entropy generation analysis and the conditions for thermal criticality are also presented.Keywords: chemical kinetics, entropy generation, thermal criticality, adomian decomposition method (ADM) and pade approximation
Procedia PDF Downloads 464873 Bioaccumulation of Polycyclic Aromatic Hydrocarbons in Padina boryana Alga Collected from a Contaminated Site at the Red Sea, Saudi Arabia
Authors: Huda Qari, I. A. Hassan
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The brown alga Padina boryanawas was used for bioassay of polycyclic aromatic hydrocarbons (PAHs) accumulation at the seashore of Jeddah city. PAHs were determined in the coastal water and algal tissues by GC-MS. Acenaphthene (Ace) and dibenzo (a,h) anthracene (dB(a,h)An) were the main PAHs in seawater (50.02 and 46.18) and algal tissues (64.67 and 72.45), respectively. The ratios of low molecular weight/high molecular weight hydrocarbons (1.76 – 1.44), fluoranthene/pyrene (1.57 – 1.52) and phenanthrene/anthracene (0.86 – 0.67) in seawater and algal tissues, respectively, indicated the origin of the PAHs to be mainly petrogenic. This study has demonstrated the utility of using Padina boryanawas as a biomonitor of PAH contamination and bioavailability in the coastal waters.Keywords: polycyclic aromatic hydrocarbons, Padina boryanawas, bioaccumulation, waste water
Procedia PDF Downloads 285872 Problems in Lifelong Education Course in Information and Communication Technology
Authors: Hisham Md.Suhadi, Faaizah Shahbodin, Jamaluddin Hashim, Nurul Huda Mahsudi, Mahathir Mohd Sarjan
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The study is the way to identify the problems that occur in organizing short courses lifelong learning in the information and communication technology (ICT) education which are faced by the lecturer and staff at the Mara Skill Institute and Industrial Training Institute in Pahang, Malaysia. The important aspects of these issues are classified to five which are selecting the courses administrative. Fifty lecturers and staff were selected as a respondent. The sample is selected by using the non-random sampling method purpose sampling. The questionnaire is used as a research instrument and divided into five main parts. All the data that gain from the questionnaire are analyzed by using the SPSS in term of mean, standard deviation and percentage. The findings showed that there are the problems occur in organizing the short course for lifelong learning in ICT education.Keywords: lifelong Education, information and communication technology, short course, ICT education, courses administrative
Procedia PDF Downloads 455871 A Proposed Approach for Emotion Lexicon Enrichment
Authors: Amr Mansour Mohsen, Hesham Ahmed Hassan, Amira M. Idrees
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Document Analysis is an important research field that aims to gather the information by analyzing the data in documents. As one of the important targets for many fields is to understand what people actually want, sentimental analysis field has been one of the vital fields that are tightly related to the document analysis. This research focuses on analyzing text documents to classify each document according to its opinion. The aim of this research is to detect the emotions from text documents based on enriching the lexicon with adapting their content based on semantic patterns extraction. The proposed approach has been presented, and different experiments are applied by different perspectives to reveal the positive impact of the proposed approach on the classification results.Keywords: document analysis, sentimental analysis, emotion detection, WEKA tool, NRC lexicon
Procedia PDF Downloads 442870 Biological Activity of Essential Oils from Salvia nemorosa L.
Authors: Abdol-Hassan Doulah
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In this study, antimicrobial activity of essential oil and ethyl acetate and ether extracts of S. nemorosa were examined against some species of bacteria and fungi. The essential oil of the aerial part of S. nemorosa was examined by GC and GC-MS. In the essential oil of S. nemorosa 26 Compounds have been identified. 2-Nonanone (44.09 %), 2-Undecanone (33.79 %), E-Caryophyllene (3.74 %) and 2-Decanone (2.89 %) were the main components of the essential oil. The essential oil analysis showed greatest antimicrobial activity against Staphylococcus epidermidis (5.3 μg/ml) and S. cerevisiae (9.3 μg/ml). The ethyl acetate showed greatest antimicrobial activity against Bacillus subtilis (106.7 μg/ml), Candida albicans (5.3 μg/ml) and ether extract showed greatest antimicrobial activity against Klebseilla pneumoniae (10.7 μg/ml) and Saccharomyces cerevisiae (10.7 μg/ml). In conclusion, we suggest that the antimicrobial activity of S. nemorosa may be due to its content of germacrene and linalool.Keywords: antibacterial activity, antifungal activity, Salvia nemorosa L., essential oils, biological activity
Procedia PDF Downloads 494869 Using Gene Expression Programming in Learning Process of Rough Neural Networks
Authors: Sanaa Rashed Abdallah, Yasser F. Hassan
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The paper will introduce an approach where a rough sets, gene expression programming and rough neural networks are used cooperatively for learning and classification support. The Objective of gene expression programming rough neural networks (GEP-RNN) approach is to obtain new classified data with minimum error in training and testing process. Starting point of gene expression programming rough neural networks (GEP-RNN) approach is an information system and the output from this approach is a structure of rough neural networks which is including the weights and thresholds with minimum classification error.Keywords: rough sets, gene expression programming, rough neural networks, classification
Procedia PDF Downloads 383868 Rim Size Optimization Using Mathematical Modelling
Authors: M. Tan, N. N. Wan, N. Ramli, N. H. Hassan
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Car drivers would always like to have custom wheel on their car for two reasons; to improve their car's aesthetic beauty and to improve their car handling. As the size of the rims or wheels played an important role in influencing the way of car handles around turns, this paper aims to present the optimality of rim size that drivers should have known while changing their rim. There are three factors that drivers should have considered while changing their rim: rim size, its weight and material of which they are made. Using mathematical analysis, this paper will focus on only one factor, which is rim size. Factors that are considered in calculating the optimum rim size are the vehicle rim radius, tire height and weight, and aspect ratio. This paper has found that there are limitations in percentage change in rim size from the original tire size. Failure to have the right offset size may cause problems in maneuvering the vehicle.Keywords: mathematical analysis, optimum wheel size, percentage change, custom wheel
Procedia PDF Downloads 492867 The Dynamics of Jordanian Socio-Political Satire after the Arab Spring
Authors: Yousef Barahmeh
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There is a wide cultural belief that Jordanians are po-faced and unable to produce humour and satire. However, in the light of the harbingers of the Arab Spring in the early 2011, socio-political satire has thrived notably in social media as a rigorous act of critique and dissent against the institutionalized discourse. This paper seeks to explore the case study of Ahmad Hassan al-Zou’bi’s satirical articles and Facebook posts in the context of theories of satire and digital politics. Al-Zou’bi is the most prominent and prolific Jordanian satirist who rose to prominence after the Arab Spring. The analysis shows that his satirical articles provide a vintage point to the rhetoric behind the socio-political and economic reform programs as much as the adverse impact of neoliberal governments in the modern history of Jordan.Keywords: Arab Spring, digital politics, humour and socio-political satire
Procedia PDF Downloads 450866 Owner/Managers’ External Financing Used and Preference towards Islamic Banking
Authors: Khalid Hassan Abdesamed, Kalsom Abd Wahab
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Economic development and growth are significantly linked to the consistent and sustainable sector of small and medium enterprises (SMEs). Banks are the frontrunners in financing and advising SMEs. The main objective of the study is to assess the tendency of SMEs to use the Islamic bank. Model was developed using quantitative method with a hypothetical-deductive testing approach. Model (N = 364) used primary data on the tendency of SMEs to use Islamic banks gathered from questionnaire. It is found by Mann-Whitney test that the tendency to use Islamic bank varies between those firms which consider formal financing with the ones relying on informal financing with the latter tends more to use Islamic bank. This study can serve academic researchers, policy makers, and developing countries as a model of SMEs’ desirability to Islamic banking.Keywords: formal financing, informal financing, Islamic bank, SMEs
Procedia PDF Downloads 353865 Strength and Permeability of the Granular Pavement Materials Treated with Polyacrylamide Based Additive
Authors: Romel N. Georgees, Rayya A Hassan, Robert P. Evans, Piratheepan Jegatheesan
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Among other traditional and non-traditional additives, polymers have shown an efficient performance in the field and improved sustainability. Polyacrylamide (PAM) is one such additive that has demonstrated many advantages including a reduction in permeability, an increase in durability and the provision of strength characteristics. However, information about its effect on the improved geotechnical characteristics is very limited to the field performance monitoring. Therefore, a laboratory investigation was carried out to examine the basic and engineering behaviors of three types of soils treated with a PAM additive. The results showed an increase in dry density and unconfined compressive strength for all the soils. The results further demonstrated an increase in unsoaked CBR and a reduction in permeability for all stabilized samples.Keywords: CBR, hydraulic conductivity, PAM, unconfined compressive strength
Procedia PDF Downloads 374864 Islamic Geometric Design: Infinite Point or Creativity through Compass and Digital
Authors: Ridzuan Hussin, Mohd Zaihidee Arshad
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The creativity of earlier artists and sculptors in designing geometric is extraordinary provided with only a compass. Indeed, geometric in Islamic art and design are unique and have their own aesthetic values. In order to further understand geometric, self-learning with the approach of hands on would be appropriate. For this study, Islamic themed geometric designed and created, concerning only; i. The Square Repetition Unit and √2, ii. The Hexagonal Repetition Unit and √3 and iii. Double Hexagon. The aim of this research is to evaluate the creativity of Islamic geometric pattern artworks, through Fundamental Arts and Gestalt theory. Data was collected using specific tasks, and this research intends to identify the difference of Islamic geometric between 21 untitled selected geometric artworks (conventional design method), and 25 digital untitled geometric pattern artworks method. The evaluation of creativity, colors, layout, pattern and unity is known to be of utmost importance, although there are differences in the conventional or the digital approach.Keywords: Islamic geometric design, Gestalt, fundamentals of art, patterns
Procedia PDF Downloads 248863 Mechanistic Analysis of an L-2-Haloacid Dehalogenase (DehL) from Rhizobium Sp. RC1: Computational Approach
Authors: Aliyu Adamu, Fahrul Huyop, Roswanira Abdul Wahab, Mohd Shahir Shamsir
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Halogenated organic compounds occur in huge amount in biosphere. This is attributable to the diverse use of halogen-based compounds in the synthesis of various industrially important products. Halogenated compound is toxic and may persist in the environment, thereby causing serious health and environmental pollution problems. L-2-haloacid dehalogenases (EC 3.8.1.2) catalyse the specific cleavage of carbon-halogen bond in L-isomers of halogenated compounds, which consequently reverse the effects of environmental halogen-associated pollution. To enhance the efficiency and utility of these enzymes, this study investigates the catalytic amino acid residues and the molecular functional mechanism of DehL, by classical molecular dynamic simulations, MM-PBSA and ab initio fragments molecular orbital (FMO) calculations. The results of the study will serve as the basis for the molecular engineering of the enzyme.Keywords: DehL, Functional mechanism, Catalytic residues, L-2-haloacid dehalogenase
Procedia PDF Downloads 363862 Aeration of Fish Pond Aquaculture Using Wind Power
Authors: Fatima Hassan Mohamed Ahmed
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This study discusses the possibility techniques of using wind energy to operate the aeration devices which are used in the intensive fish farm for Nile Tilapia. The main objective is to show at what expense this renewable energy source can increase the production. The study was done for the oxygen consumption by 1 kg fishes of tilapia put in 1 m3. The theoretical study shows that the fishes consume around 0.5 gO2/hour when using paddle wheels with average oxygen transfer rate 2.6 kgO2/kW.h comparing this with dissolved oxygen consumed by fishes it was found that 1 kW will aerate 5200 m3 and the same power will aerate 1800 m3 when using air diffuser system with average oxygen transfer rate 0.9 kgO2/kW.h, this power can be supplied by the wind turbine with dimension with a tower 6 m high and diameter 2.7 m.Keywords: aeration, fish pond, wind, power
Procedia PDF Downloads 638861 Testing the Capital Structure Behavior of Malaysian Firms: Shariah vs. Non-Shariah Compliant
Authors: Asyraf Abdul Halim, Mohd Edil Abd Sukor, Obiyathulla Ismath Bacha
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This paper attempts to investigate the capital structure behavior of Shariah compliant firms of various levels as well those firms who are consistently Shariah non-compliant in Malaysia. The paper utilizes a unique dataset of firms of the heterogeneous level of Shariah-compliancy status over a 20 year period from the year 1997 to 2016. The paper focuses on the effects of dynamic forces behind capital structure variation such as the optimal capital structure behavior based on the trade-off, pecking order, market timing and firmly fixed effect models of capital structure. This study documents significant evidence in support of the trade-off theory with a high speed of adjustment (SOA) as well as for the time-invariant firm fixed effects across all Shariah compliance group.Keywords: capital structure, market timing, trade-off theory, equity risk premium, Shariah-compliant firms
Procedia PDF Downloads 312860 Electron-Ion Recombination of N^{2+} and O^{3+} Ions
Authors: Shahin A. Abdel-Naby, Asad T. Hassan, Stuart Loch, Michael Fogle, Negil R. Badnell, Michael S. Pindzola
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Accurate and reliable laboratory astrophysical data for electron-ion recombination are needed for plasma modeling. Dielectronic recombination (DR) rate coefficients are calculated for boron-like nitrogen and oxygen ions using state-of-the-art multi-configuration Breit-Pauli atomic structure AUTOSTRUCTURE collisional package within the generalized collisional-radiative framework. The calculations are performed in intermediate coupling scheme associated with n = 0 (2 2) and n = 1 (2 3) core-excitations. Good agreements are found between the theoretically convoluted rate coefficients and the experimental measurements performed at CRYRING heavy-ion storage ring for both ions. Fitting coefficients for the rate coefficients are produced for these ions in the temperature range q2(102-107) K, where q is the ion charge before recombination.Keywords: Atomic data, atomic processes, electron-ion collision, plasma
Procedia PDF Downloads 167859 Case Study of Child Labour in Pakistan
Authors: Ahmad Ali Ansari, Hassan Arshad, Basharat Hussani, Adnan Raza, Ahmad Ali Khan
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Child labor is a kind of an issue which was found all over the world, but now the first world countries like countries in Europe and America (USA) got hold of it up to a large extent but Underdeveloped or the developing countries including Pakistan are still a victim of this issue. The following attempt has been made in this research article to figure out the main reasons of child labor in underdeveloped countries especially in Pakistan and also some of the issues are discussed which are hindering the solution of child labor in Pakistan. In this research we interviewed 70 working children in the area of Rawalpindi, Islamabad, Taxila and Hatar who belonged to the different parts of the country and figured out the basic causes of the child labor in Pakistan, what are its bad effects on the young one who is a victim of it and we also put a light on what the government of Pakistan is doing in this context and what the government still have to do.Keywords: child labour, Pakistan, case study, underdeveloped countries
Procedia PDF Downloads 664858 An investigation of Leading Edge and Trailing Edge Corrugation for Low Reynolds Number Application
Authors: Syed Hassan Raza Shah, Mohammad Mohammad Ali
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The flow over a smoothly profiled airfoil at a low Reynolds number is highly susceptible to separate even at a very low angle of attack. An investigation was made to study the effect of leading-edge and trailing-edge corrugation with the spanwise change in the ridges resulted due to the change in the chord length for an infinite wing. The wind tunnel results using NACA0018 wings revealed that leading and trailing edge corrugation did not have any benefit in terms of aerodynamic efficiency or delayed stall. The leading edge and trailing edge corrugation didn't change the lift curve slope, with the leading edge corrugation wing stalling first in the range of Reynolds number of 50,000 to 125,000.Keywords: leading and trailing edge corrugations, low reynolds number, wind tunnel testing, NACA0018
Procedia PDF Downloads 291857 Comparison of Different DNA Extraction Platforms with FFPE tissue
Authors: Wang Yanping Karen, Mohd Rafeah Siti, Park MI Kyoung
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Formalin-fixed paraffin embedded (FFPE) tissue is important in the area of oncological diagnostics. This method of preserving tissues enabling them to be stored easily at ambient temperature for a long time. This decreases the risk of losing the DNA quantity and quality after extraction, reducing sample wastage, and making FFPE more cost effective. However, extracting DNA from FFPE tissue is a challenge as DNA purified is often highly cross-linked, fragmented, and degraded. In addition, this causes problems for many downstream processes. In this study, there will be a comparison of DNA extraction efficiency between One BioMed’s Xceler8 automated platform with commercial available extraction kits (Qiagen and Roche). The FFPE tissue slices were subjected to deparaffinization process, pretreatment and then DNA extraction using the three mentioned platforms. The DNA quantity were determined with real-time PCR (BioRad CFX ) and gel electrophoresis. The amount of DNA extracted with the One BioMed’s X8 platform was found to be comparable with the other two manual extraction kits.Keywords: DNA extraction, FFPE tissue, qiagen, roche, one biomed X8
Procedia PDF Downloads 107856 Rough Neural Networks in Adapting Cellular Automata Rule for Reducing Image Noise
Authors: Yasser F. Hassan
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The reduction or removal of noise in a color image is an essential part of image processing, whether the final information is used for human perception or for an automatic inspection and analysis. This paper describes the modeling system based on the rough neural network model to adaptive cellular automata for various image processing tasks and noise remover. In this paper, we consider the problem of object processing in colored image using rough neural networks to help deriving the rules which will be used in cellular automata for noise image. The proposed method is compared with some classical and recent methods. The results demonstrate that the new model is capable of being trained to perform many different tasks, and that the quality of these results is comparable or better than established specialized algorithms.Keywords: rough sets, rough neural networks, cellular automata, image processing
Procedia PDF Downloads 439855 Optimizing Availability of Marine Knowledge Repository with Cloud-Based Framework
Authors: Ahmad S. Mohd Noor, Emma A. Sirajudin, Nur F. Mat Zain
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Reliability is an important property for knowledge repository system. National Marine Bioinformatics System or NABTICS is a marine knowledge repository portal aimed to provide a baseline for marine biodiversity and a tool for researchers and developers. It is intended to be a large and growing online database and also a metadata system for inputs of research analysis. The trends of present large distributed systems such as Cloud computing are the delivery of computing as a service rather than a product. The goal of this research is to make NABTICS a system of greater availability by integrating it with Cloud based Neighbor Replication and Failure Recovery (NRFR). This can be achieved by implementation of NABTICS into distributed environment. As a result, the user can experience minimum downtime while using the system should the server is having a failure. Consequently the online database application is said to be highly available.Keywords: cloud, availability, distributed system, marine repository, database replication
Procedia PDF Downloads 471854 A Resource Based View: Perspective on Acquired Human Resource towards Competitive Advantage
Authors: Monia Hassan Abdulrahman
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Resource-based view is built on many theories in addition to diverse perspectives, we extend this view placing emphasis on human resources addressing the tools required to sustain competitive advantage. Highlighting on several theories and judgments, assumptions were established to clearly reach if resource possession alone suffices for the sustainability of competitive advantage, or necessary accommodation are required for better performance. New practices were indicated in terms of resources used in firms, these practices were implemented on the human resources in particular, and results were developed in compliance to the mentioned assumptions. Such results drew attention to the significance of practices that provide enhancement of human resources that have a core responsibility of maintaining resource-based view for an organization to lead the way to gaining competitive advantage.Keywords: competitive advantage, resource based value, human resources, strategic management
Procedia PDF Downloads 391853 Observing Vocabulary Teaching Strategies in English Classrooms in Saudi Schools
Authors: Mohammed Hassan Alshaikhi
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Teaching vocabulary is a fundamental step in helping students to develop a good grasp of language. Exploring new strategies is an essential part of improving the teaching of vocabulary. The study aimed to explore the teaching vocabulary strategies in Saudi primary classrooms (aged 11 and 12 years old) in Jeddah, Saudi Arabia. The study was based on qualitative data collected from a large-scale case study, which utilised observations at eight male state and private primary schools during the academic year 2016-2017. The observations were transcribed, coded and entered into Nvivo software to be organised and analysed. Varying teaching vocabulary strategies were explored, and then they were circulated to many English teachers to be used in their classes.Keywords: case study, English language, Saudi teachers, teaching vocabulary strategies
Procedia PDF Downloads 373852 Rapid and Culture-Independent Detection of Staphylococcus Aureus by PCR Based Protocols
Authors: V. Verma, Syed Riyaz-ul-Hassan
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Staphylococcus aureus is one of the most commonly found pathogenic bacteria and is hard to eliminate from the human environment. It is responsible for many nosocomial infections, besides being the main causative agent of food intoxication by virtue of its variety of enterotoxins. Routine detection of S. aureus in food is usually carried out by traditional methods based on morphological and biochemical characterization. These methods are time-consuming and tedious. In addition, misclassifications with automated susceptibility testing systems or commercially available latex agglutination kits have been reported by several workers. Consequently, there is a need for methods to specifically discriminate S. aureus from other staphylococci as quickly as possible. Data on protocols developed using molecular means like PCR technology will be presented for rapid and specific detection of this pathogen in food, clinical and environmental samples, especially milk.Keywords: food Pathogens, PCR technology, rapid and specific detection, staphylococcus aureus
Procedia PDF Downloads 513851 Out-of-Plane Bending Properties of Out-of-Autoclave Thermosetting Prepregs during Forming Processes
Authors: Hassan A. Alshahrani, Mehdi H. Hojjati
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In order to predict and model wrinkling which is caused by out of plane deformation due to compressive loading in the plane of the material during composite prepregs forming, it is necessary to quantitatively understand the relative magnitude of the bending stiffness. This study aims to examine the bending properties of out-of-autoclave (OOA) thermosetting prepreg under vertical cantilever test condition. A direct method for characterizing the bending behavior of composite prepregs was developed. The results from direct measurement were compared with results derived from an image-processing procedure that analyses the captured image during the vertical bending test. A numerical simulation was performed using ABAQUS to confirm the bending stiffness value.Keywords: Bending stiffness, out-of-autoclave prepreg, forming process, numerical simulation.
Procedia PDF Downloads 302850 The Evaluation of Fuel Desulfurization Performance of Choline-Chloride Based Deep Eutectic Solvents with Addition of Graphene Oxide as Catalyst
Authors: Chiau Yuan Lim, Hayyiratul Fatimah Mohd Zaid, Fai Kait Chong
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Deep Eutectic Solvent (DES) is used in various applications due to its simplicity in synthesis procedure, biodegradable, inexpensive and easily available chemical ingredients. Graphene Oxide is a popular catalyst that being used in various processes due to its stacking carbon sheets in layer which theoretically rapid up the catalytic processes. In this study, choline chloride based DESs were synthesized and ChCl-PEG(1:4) was found to be the most effective DES in performing desulfurization, which it is able to remove up to 47.4% of the sulfur content in the model oil in just 10 minutes, and up to 95% of sulfur content after repeat the process for six times. ChCl-PEG(1:4) able to perform up to 32.7% desulfurization on real diesel after 6 multiple stages. Thus, future research works should focus on removing the impurities on real diesel before utilising DESs in petroleum field.Keywords: choline chloride, deep eutectic solvent, fuel desulfurization, graphene oxide
Procedia PDF Downloads 152849 Moderating Effect of Owner's Influence on the Relationship between the Probability of Client Failure and Going Concern Opinion Issuance
Authors: Mohammad Noor Hisham Osman, Ahmed Razman Abdul Latiff, Zaidi Mat Daud, Zulkarnain Muhamad Sori
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The problem that Malaysian auditors do not issue going concern opinion (GC opinion) to seriously financially distressed companies is still a pressing issue. Policy makers, particularly the Financial Statement Review Committee (FSRC) of Malaysian Institute of Accountant, have raised this issue as early as in 2009. Similar problem happened in the US, UK, and many developing countries. It is important for auditors to issue GC opinion properly because such opinion is one signal about the viability of a company much needed by stakeholders. There are at least two unanswered questions or research gaps in the literature on determinants of GC opinion. Firstly, is client’s probability of failure associated with GC opinion issuance? Secondly, to what extent influential owners (management, family, and institution) moderate the association between client probability of failure and GC opinion issuance. The objective of this study is, therefore, twofold; (1) To examine the extent of the relationship between the probability of client failure and the issuance of GC opinion and (2) To examine the level of management, family, and institutional ownerships moderate the association between client probability of failure and the issuance of GC opinion. This study is quantitative in nature, and the sources of data are secondary (mainly company’s annual reports). A total of four hypotheses have been developed and tested on data accumulated from annual reports of seriously financially distressed Malaysian public listed companies. Data from 2006 to 2012 on a sample of 644 observations have been analyzed using panel logistic regression. It is found that certainty (rather than probability) of client failure affects the issuance of GC opinion. In addition, it is found that only the level of family ownership does positively moderate the relationship between client probability of failure and GC opinion issuance. This study is a contribution to auditing literature as its findings can enhance our understanding about audit quality; particularly on the variables that are associated with the issuance of GC opinion. The findings of this study shed light on the roles family owners in GC opinion issuance process, and this would open ways for the researcher to suggest measures that can be used to tackle the problem of auditors do not want to issue GC opinion to financially distressed clients. The measures to be suggested can be useful to policy makers in formulating future promulgations.Keywords: audit quality, auditing, auditor characteristics, going concern opinion, Malaysia
Procedia PDF Downloads 260848 Urban Conservation Methodology for Heritage Areas: A Case Study in Qabel Street, Old Jeddah
Authors: Hossam Hassan Elborombaly, Nader Y. Azab
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The Middle East region is rich with its architecture and urban settings. This makes it viable for exploring and applying different strategies that deal with conservation. Current context characterized by pollution, socioeconomic issues, behavioral problems, etc. affects architectural and urban heritage –literally- in all Middle Eastern countries. Although there have been numerous strategies in place to preserve and/ or rehabilitate heritage, all has been designed and implemented following political more than technical or methodical processes. This only resulted in more deterioration of the targeted areas. This paper explores different approaches in some selected Arab countries and relies on comparative analysis with some successful European experiences. The aim is to establish some solid basis for dealing with heritage areas; an approach that respects heritage and traditions without compromising sustainability or socioeconomic opportunities.Keywords: rehabilitation, socioeconomic, urban conservation, urban strategy
Procedia PDF Downloads 545847 Governance Structure of Islamic Philanthropic Institution: Analysis of Corporate WAQF in Malaysia
Authors: Nathasa Mazna Ramli, Nurul Husna Mohd Salleh, Nurul Aini Muhamed
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This study focuses on the governance of an Islamic philanthropic institution in Malaysia. Specifically, the internal governance structure of corporate Islamic endowment, or waqf, is being analysed. The purposes of waqf are to provide continuous charity that could generate perpetual income flow for the needy. This study is based on the principle of MCCG 2012, Shariah Governance Framework and charity governance. This study utilises publicly available data to examine the internal governance structure of a corporate waqf. This study finds that the Islamic philanthropic Institution practices, to some extent, have a sound governance structure to discharge their transparency and accountability. Furthermore, findings also showed that though governance structure is in place, most of the structures are not disclosed in the annual reports of the company. Findings from the study could extend the knowledge in these areas and stimulate further research on the governance of Islamic philanthropic institutions, particularly for corporate waqf.Keywords: accountability, governance, Islamic philanthropic, corporate waqf
Procedia PDF Downloads 566846 Utilizing Public Spaces as a Precursor for Community Social Cohesion
Authors: Oloruntoba Kayode, Mohd Hisyam Rasidi, Ismail Said
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This study investigates the influence of public space in developing social cohesion among residents in science cities. The study takes into consideration the need for social cohesion in knowledge-based development and focuses on Cyberjaya Malaysia being a science city that is characterized by public spaces. As such, we adopted validated measuring tools for this study we developed a theoretical framework that links public space utilization with people's social cohesion. A total of 211 survey questions were administered by the residents in the study area on public space utilization and their social cohesion potentials. The research framework was validated to confirm its fit using structural equation modeling (SEM). The findings indicated that the observed public space utilization variables significantly influenced people's social cohesion, while group social ties have a positive influence on their collective minds.Keywords: public space, social cohesion, knowledge-based development, theoretical framework
Procedia PDF Downloads 46845 The Study of Effect the Number of Cluster in the Branch on Vegetative Characteristics of Pistacia vera
Authors: Seyeh Hassan Eftekhar Afzali, Hamid Mohammadi
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Pistachio is like almond but the second cycle of growth (third phase) has rather fast growth. This is caused to add final mass of product. When the germ grows, it and its cover are reached to the final size during six week period. As starting the second phase, the lignifications of pericarp is begun and continued for 4 or 6 weeks. Physiological maturity or easy separation of green from scutum is specified. This test was done according to random blocks of 6 orchards in the type of Ahmad Aghaie with 4 iterations. Vegetative properties of branch are investigated. The results of the bunch numbers on the growth of branch in current year are shown that the most growth of branch is happened by trimming of one and two bunches of the branch and the most diameter of the branch is happened by trimming of one to four bunches of branch. Trimming of a bunch is caused the most number of pistachio products in the bunch.Keywords: pistachio, cluster, bud, fruit, branch
Procedia PDF Downloads 476