Search results for: Hassan Adedoyin Rasaq
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 680

Search results for: Hassan Adedoyin Rasaq

530 Creation of Processes for a Safety Element Out of Context for an Actuator Circuit Control Module

Authors: Hassan Noun, Christian Urban-Seelmann, Mohamed Abdelfattah, Guillaume Zeller, Rajesh G., Iryna Mozgova, Roland Lachmayer

Abstract:

Several modules in automotive are usually modified and adapted for various project-specific applications. Due to a standardized safety concept, high reusability is accessible. A safety element out of context (SEooC) according to ISO 26262 can be a suitable approach. Based on the same safety concept and analysis, common modules can reach high usability. For developing according to a module out of context, an appropriate and detailed development approach is required. This paper shows how to derive these development processes for platform modules. Therefore, the detailed approach to the safety element out of context is derived. The aim is to create a detailed workflow for all phases of the development and integration of any kind of system modules. As an application example, an automotive project for an actuator control module is considered.

Keywords: functional safety, engineering processes, system engineering, electronic engineering

Procedia PDF Downloads 144
529 Process of Role Taking: Sacred Compliance and Religious Assurance in Islamic Banks

Authors: Y. Karbhari, A. Benamraoui, A. Fahmi Sheikh Hassan

Abstract:

The study applies role theory to investigate the quality of the compliance review in Malaysia, which is perceived to have the most advanced Islamic banking governance framework in the Islamic world. Drawing from the questionnaire survey and semi-structured interviews, our study reveals the existence of a well-established structure for compliance reviews which is found to be regulatory driven and contingent upon the level of commercial activity of individual Islamic bank’s. However, the compliance review process was found to be ceremonial and inadequately undertaken by some SBs with greater prominence placed on its advisory role. In particular, the study provides evidence of a lack of understanding on accounting issues when undertaking the compliance review. Problems in communication between SBs, board of directors and management were also reported to exist. Our findings raise concern over the quality and thus the credibility of the religious compliance assurance communicated in Islamic Banks annual reports.

Keywords: Islamic banks, religious compliance, Sharia board assurance, role theory

Procedia PDF Downloads 193
528 Role of Macro and Technical Indicators in Equity Risk Premium Prediction: A Principal Component Analysis Approach

Authors: Naveed Ul Hassan, Bilal Aziz, Maryam Mushtaq, Imran Ameen Khan

Abstract:

Equity risk premium (ERP) is the stock return in excess of risk free return. Even though it is an essential topic of finance but still there is no common consensus upon its forecasting. For forecasting ERP, apart from the macroeconomic variables attention is devoted to technical indicators as well. For this purpose, set of 14 technical and 14 macro-economic variables is selected and all forecasts are generated based on a standard predictive regression framework, where ERP is regressed on a constant and a lag of a macroeconomic variable or technical indicator. The comparative results showed that technical indicators provide better indications about ERP estimates as compared to macro-economic variables. The relative strength of ERP predictability is also investigated by using National Bureau of Economic Research (NBER) data of business cycle expansion and recessions and found that ERP predictability is more than twice for recessions as compared to expansions.

Keywords: equity risk premium, forecasting, macroeconomic indicators, technical indicators

Procedia PDF Downloads 306
527 Factors Influencing the Housing Price: Developers’ Perspective

Authors: Ernawati Mustafa Kamal, Hasnanywati Hassan, Atasya Osmadi

Abstract:

The housing industry is crucial for sustainable development of every country. Housing is a basic need that can enhance the quality of life. Owning a house is therefore the main aim of individuals. However, affordability has become a critical issue towards homeownership. In recent years, housing price in the main cities has increased tremendously to unaffordable level. This paper investigates factors influencing the housing price from developer’s perspective and provides recommendation on strategies to tackle this issue. Online and face-to-face survey was conducted on housing developers operating in Penang, Malaysia. The results indicate that (1) location; (2) macroeconomics factor; (3) demographic factors; (4) land/zoning and; (5) industry factors are the main factors influencing the housing price. This paper contributes towards better understanding on developers’ view on how the housing price is determined and form a basis for government to help tackle the housing affordability issue.

Keywords: factors influence, house price, housing developers, Malaysia

Procedia PDF Downloads 396
526 Comparative Study of Al₂O₃ and HfO₂ as Gate Dielectric on AlGaN/GaN Metal Oxide Semiconductor High-Electron Mobility Transistors

Authors: Kaivan Karami, Sahalu Hassan, Sanna Taking, Afesome Ofiare, Aniket Dhongde, Abdullah Al-Khalidi, Edward Wasige

Abstract:

We have made a comparative study on the influence of Al₂O₃ and HfO₂ grown using atomic layer deposition (ALD) technique as dielectric in the AlGaN/GaN metal oxide semiconductor high electron mobility transistor (MOS-HEMT) structure. Five samples consisting of 20 nm and 10 nm each of Al₂O₃ and HfO₂ respectively and a Schottky gate HEMT, were fabricated and measured. The threshold voltage shifts towards negative by 0.1 V and 1.8 V for 10 nm thick HfO2 and 10 nm thick Al₂O₃ gate dielectric layers respectively. The negative shift for the 20 nm HfO2 and 20 nm Al₂O₃ were 1.2 V and 4.9 V respectively. Higher gm/IDS (transconductance to drain current) ratio was also obtained in HfO₂ than Al₂O₃. With both materials as dielectric, a significant reduction in the gate leakage current in the order of 10^4 was obtained compared to the sample without the dielectric material.

Keywords: AlGaN/GaN HEMTs, Al2O3, HfO2, MOSHEMTs.

Procedia PDF Downloads 104
525 Management of Organizational Behavior Utilizing Human Resources

Authors: Habab Ahmed Hassan Abuzeid

Abstract:

Organizations are social systems. If one wishes to work in them or to manage them, it is necessary to understand how they operate. Organizations combine science and people–technology and humanity. Unless we have qualified people to design and implement, techniques alone will not produce desirable results. Human behavior in organizations is rather unpredictable. It is unpredictable because it arises from people’s deep-seated needs and value systems. However, it can be partially understood in terms of the framework of behavioral science, management and other disciplines. There is no idealistic solution to organizational problems. All that can be done is to increase our understanding and skills so that human relations at work can be enhanced. In this paper, we consider management of organization behavior utilizing human resources. Study the elements of organization behavior, the effectiveness of mechanism to enhance staff relationships. Many approaches could be applied for healthy organizational environment, it’s highlighted more details in this paper. Organization behavior can raise the employees’ engagement, loyalty and commitment; to accomplish the goal.

Keywords: environment, engagement, human resources, organization behavior

Procedia PDF Downloads 364
524 Effect of Crude oil Contamination on the Morphological Traits and Protein Content of Avicennia Marina

Authors: Babak Moradi, Hassan Zare-Maivan

Abstract:

A greenhouse investigation has been conducted to study the effect of crude oil on morphology and protein content of Avicennia marina plant. Avicennia marina seeds were sown in different concentrations of the crude oil mixed soil (i.e., 2.5, 5, 7.5, and 10 w/w). Controls and replicates were also set up. Morphological traits were recorded 4 months after plantation. Avicennia marina seedlings could tolerate up to 10% (w/w). Results demonstrated that there was a reduction in plant shoot and root biomass with the increase of crude oil concentration. Plant height, total leaf number and length reduced significantly with increase of crude oil contamination. Investigation revealed that there is a great impact of crude oil contamination on protein content of the roots of the experimental plant. Protein content of roots grown in different concentrations of crude oil were more than those of the control plant. Further, results also showed that protein content was increased with increased concentration of crude oil.

Keywords: Avicennia marina, morphology, oil contamination, protein content

Procedia PDF Downloads 376
523 Relation between Tourism and Health: Case Study AIDS in Lebanon

Authors: Viana Hassan

Abstract:

Each year, 600 million tourists travelled abroad to practice several types of tourism. Nowadays, whatever is the type of tourism practiced it considered as a real public health problem which can contribute the spread of several diseases such as AIDS, H1N1, NDM1 With regard to HIV/AIDS, Lebanon is always considered as a low HIV prevalence country. However, the potential risks associated with the mobility of the population, migration and tourism. The total number of cases reported by the ministry of health since 1989 until the end of 2011 is of 1455 cases, with an average of 85 new cases per year over the last three years. The main reason of the increased number is Travel and migration which represent 50% of the risks reported by cumulative cases. Given the interest of this kind of epidemic it would be interesting to study the Evolution of HIV/ AIDS and its relation with travel and tourism The main aim of this research is to study in general the relation between tourism and health, more specific to understand the relation between Tourism and AIDS, the problem of the transmission of HIV in Lebanon, the ways of contamination and the countries in which these people are contaminated.

Keywords: AIDS, tourism, health, Lebanon

Procedia PDF Downloads 336
522 A Low Insertion Loss Variation 10-35 GHz Phase Shifter

Authors: Soroush Rasti Boroujeni, S. Hassan Mousavi, Javad Ebrahimizadeh, Ardeshir Palizban, Mohammad-Reza Nezhad-Ahmadi, Safieddin Safavi-Naeini

Abstract:

This paper presents a wideband True Time Delay (TTD) phase shifter with low insertion loss variation. The circuit benefits from a controllable resistive load shunt with transmission line segments to optimize return loss variations, addressing the unbalanced capacitive nature of the varactor. The phase shifter reduces the complexity of the calibration process because the dependency of insertion loss on voltage controls is improved up to 3 dB. The TTD phase shifter provides a continuous changing delay time of 6.4 ps with low insertion loss (IL) in the 10-35 GHz frequency range. The proposed circuit benefits from lowloss phase shifters with a small footprint. Fabricated using a 65 nm CMOC process, the TTD phase shifter occupies only 388 × 615 μm² of chip area, achieving a 20% improvements compared to conventional TTD phase shifters.

Keywords: millimeter-wave phased-array, true time delay phase shifter, insertion loss variation, compact size

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521 The Influence of Oil Price Fluctuations on Macroeconomics Variables of the Kingdom of Saudi Arabia

Authors: Khalid Mujaljal, Hassan Alhajhoj

Abstract:

This paper empirically investigates the influence of oil price fluctuations on the key macroeconomic variables of the Kingdom of Saudi Arabia using unrestricted VAR methodology. Two analytical tools- Granger-causality and variance decomposition are used. The Granger-causality test reveals that almost all specifications of oil price shocks significantly Granger-cause GDP and demonstrates evidence of causality between oil price changes and money supply (M3) and consumer price index percent (CPIPC) in the case of positive oil price shocks. Surprisingly, almost all specifications of oil price shocks do not Granger-cause government expenditure. The outcomes from variance decomposition analysis suggest that positive oil shocks contribute about 25 percent in causing inflation in the country. Also, contribution of symmetric linear oil price shocks and asymmetric positive oil price shocks is significant and persistent with 25 percent explaining variation in world consumer price index till end of the period.

Keywords: Granger causality, oil prices changes, Saudi Arabian economy, variance decomposition

Procedia PDF Downloads 322
520 An Investigation into the Interaction of Concrete Frames and Infilled Masonry Walls with Emphasis on the Connections

Authors: Hamid Fazlollahi, Behzad Rafezy, Hassan Afshin

Abstract:

There masonry infill increases the stiffness of reinforced concrete frames, thus increasing the force of the earthquake also the interaction between the frame and infill, which can have devastating effects on structures. In contrast presence of infill to increase the structural strength and stability. What is seen in the construction and design of structures has largely ignored the effects of infill and regardless infill structure and its positive and negative effects analyzes and designs, that it is not economically justified and the positive effects of positive infill to be increased and almost all of the useful capacity of moment frames used for infill. In this paper, by using ABAQUS software, reinforced concrete frame with masonry infill will be modeled, then add a mechanical rubber element to modify the interaction between the frame and infill and thus reduce the losses caused by the presence of infill explains. Finally, by comparing the analytical curves, benefits of this approach we will study and to present the results of the interaction between the frame and infill masonry needs modification and methods it will provide.

Keywords: masonry infill, mechanical rubber, reinforced concrete frame, interaction, ductility

Procedia PDF Downloads 454
519 A Model for Adaptive Online Quiz: QCitra

Authors: Rosilah Hassan, Karam Dhafer Mayoof, Norngainy Mohd Tawil, Shamshubaridah Ramlee

Abstract:

Application of adaptive online quiz system and a design are performed in this paper. The purpose of adaptive quiz system is to establish different questions automatically for each student and measure their competence on a definite area of discipline. This model determines students competencies in cases like distant-learning which experience challenges frequently. Questions are specialized to allow clear deductions about student gains; they are able to identify student competencies more effectively. Also, negative effects of questions requiring higher knowledge than competency over student’s morale and self-confidence are dismissed. The advantage of the system in the quiz management requires less total time for measuring and is more flexible. Self sufficiency of the system in terms of repeating, planning and assessment of the measurement process allows itself to be used in the individual education sets. Adaptive quiz technique prevents students from distraction and motivation loss, which is led by the questions with quite lower hardness level than student’s competency.

Keywords: e-learning, adaptive system, security, quiz database

Procedia PDF Downloads 450
518 Video Shot Detection and Key Frame Extraction Using Faber-Shauder DWT and SVD

Authors: Assma Azeroual, Karim Afdel, Mohamed El Hajji, Hassan Douzi

Abstract:

Key frame extraction methods select the most representative frames of a video, which can be used in different areas of video processing such as video retrieval, video summary, and video indexing. In this paper we present a novel approach for extracting key frames from video sequences. The frame is characterized uniquely by his contours which are represented by the dominant blocks. These dominant blocks are located on the contours and its near textures. When the video frames have a noticeable changement, its dominant blocks changed, then we can extracte a key frame. The dominant blocks of every frame is computed, and then feature vectors are extracted from the dominant blocks image of each frame and arranged in a feature matrix. Singular Value Decomposition is used to calculate sliding windows ranks of those matrices. Finally the computed ranks are traced and then we are able to extract key frames of a video. Experimental results show that the proposed approach is robust against a large range of digital effects used during shot transition.

Keywords: FSDWT, key frame extraction, shot detection, singular value decomposition

Procedia PDF Downloads 398
517 A Comparative Analysis of Hyper-Parameters Using Neural Networks for E-Mail Spam Detection

Authors: Syed Mahbubuz Zaman, A. B. M. Abrar Haque, Mehedi Hassan Nayeem, Misbah Uddin Sagor

Abstract:

Everyday e-mails are being used by millions of people as an effective form of communication over the Internet. Although e-mails allow high-speed communication, there is a constant threat known as spam. Spam e-mail is often called junk e-mails which are unsolicited and sent in bulk. These unsolicited emails cause security concerns among internet users because they are being exposed to inappropriate content. There is no guaranteed way to stop spammers who use static filters as they are bypassed very easily. In this paper, a smart system is proposed that will be using neural networks to approach spam in a different way, and meanwhile, this will also detect the most relevant features that will help to design the spam filter. Also, a comparison of different parameters for different neural network models has been shown to determine which model works best within suitable parameters.

Keywords: long short-term memory, bidirectional long short-term memory, gated recurrent unit, natural language processing, natural language processing

Procedia PDF Downloads 205
516 Design of CMOS CFOA Based on Pseudo Operational Transconductance Amplifier

Authors: Hassan Jassim Motlak

Abstract:

A novel design technique employing CMOS Current Feedback Operational Amplifier (CFOA) is presented. The feature of consumption whivh has a very low power in designing pseudo-OTA is used to decreasing the total power consumption of the proposed CFOA. This design approach applies pseudo-OTA as input stage cascaded with buffer stage. Moreover, the DC input offset voltage and harmonic distortion (HD) of the proposed CFOA are very low values compared with the conventional CMOS CFOA due to symmetrical input stage. P-Spice simulation results using 0.18µm MIETEC CMOS process parameters using supply voltage of ±1.2V and 50μA biasing current. The P-Spice simulation shows excellent improvement of the proposed CFOA over existing CMOS CFOA. Some of these performance parameters, for example, are DC gain of 62. dB, open-loop gain-bandwidth product of 108 MHz, slew rate (SR+) of +71.2V/µS, THD of -63dB and DC consumption power (PC) of 2mW.

Keywords: pseudo-OTA used CMOS CFOA, low power CFOA, high-performance CFOA, novel CFOA

Procedia PDF Downloads 316
515 The Use of Semantic Mapping Technique When Teaching English Vocabulary at Saudi Schools

Authors: Mohammed Hassan Alshaikhi

Abstract:

Vocabulary is essential factor of learning and mastering any languages, and it helps learners to communicate with others and to be understood. The aim of this study was to examine whether semantic mapping technique was helpful in terms of improving student's English vocabulary learning comparing to the traditional technique. The students’ age was between 11 and 13 years old. There were 60 students in total who participated in this study. 30 students were in the treatment group (target vocabulary items were taught with semantic mapping). The other 30 students were in the control group (the target vocabulary items were taught by a traditional technique). A t-test was used with the results of pre-test and post-test in order to examine the outcomes of using semantic mapping when teaching vocabulary. The results showed that the vocabulary mastery in the treatment group was increased more than the control group.

Keywords: English language, learning vocabulary, Saudi teachers, semantic mapping, teaching vocabulary strategies

Procedia PDF Downloads 247
514 A Sufficient Fuzzy Controller for Improving the Transient Response in Electric Motors

Authors: Aliasghar Baziar, Hassan Masoumi, Alireza Ale Saadi

Abstract:

The control of the response of electric motors plays a significant role in the damping of transient responses. In this regard, this paper presents a static VAR compensator (SVC) based on a fuzzy logic which is applied to an industrial power network consisting of three phase synchronous, asynchronous and DC motor loads. The speed and acceleration variations of a specific machine are the inputs of the proposed fuzzy logic controller (FLC). In order to verify the effectiveness and proficiency of the proposed Fuzzy Logic based SVC (FLSVC), several non-linear time-domain digital simulation tests are performed. The proposed fuzzy model can properly control the response of electric motors. The results show that the FLSVC is successful to improve the voltage profile significantly over a wide range of operating conditions and disturbances thus improving the overall dynamic performance of the network.

Keywords: fuzzy logic controller, VAR compensator, single cage asynchronous motor, DC motor

Procedia PDF Downloads 628
513 Examining Macroeconomics Determinants of Inflation Rate in Somalia

Authors: Farhia Hassan Mohamed

Abstract:

This study examined the macroeconomic factors that affect the inflation Rate in Somalia using quarterly time series data from 1991q1 to 2017q4 retired from World Development Indicators and SESRIC. It employed the vector error correction model (VECM) and Granger Causality method to measure the long-run and short-run causality of the GDP, inflation exchange rate, and unemployment. The study confirmed that there is one cointegration equation between GDP, exchange rate, inflation, and unemployment in Somalia. However, the VECM model's result indicates a long-run relationship among variables. The VEC Granger causality/Block Exogeneity Wald test result confirmed that all covariates are statistically significant at 5% and are Granger's cause of inflation in the short term. Finally, the impulse response result showed that inflation responds negatively to the shocks from the exchange rate and unemployment rate and positively to GDP and itself. Drawing from the empirical findings, the study makes several policy recommendations for both the monetary and Government sides.

Keywords: CPI, OP, exchange rate, inflation ADF, Johansen, PP, VECM, impulse, ECT

Procedia PDF Downloads 45
512 Designing a Method to Control and Determine the Financial Performance of the Real Cost Sub-System in the Information Management System of Construction Projects

Authors: Alireza Ghaffari, Hassan Saghi

Abstract:

Project management is more complex than managing the day-to-day affairs of an organization. When the project dimensions are broad and multiple projects have to be monitored in different locations, the integrated management becomes even more complicated. One of the main concerns of project managers is the integrated project management, which is mainly rooted in the lack of accurate and accessible information from different projects in various locations. The collection of dispersed information from various parts of the network, their integration and finally the selective reporting of this information is among the goals of integrated information systems. It can help resolve the main problem, which is bridging the information gap between executives and senior managers in the organization. Therefore, the main objective of this study is to design and implement an important subset of a project management information system in order to successfully control the cost of construction projects so that its results can be used to design raw software forms and proposed relationships between different project units for the collection of necessary information.

Keywords: financial performance, cost subsystem, PMIS, project management

Procedia PDF Downloads 109
511 Metal-Semiconductor-Metal Photodetector Based on Porous In0.08Ga0.92N

Authors: Saleh H. Abud, Z. Hassan, F. K. Yam

Abstract:

Characteristics of MSM photodetector based on a porous In0.08Ga0.92N thin film were reported. Nanoporous structures of n-type In0.08Ga0.92N/AlN/Si thin films were synthesized by photoelectrochemical (PEC) etching at a ratio of 1:4 of HF:C2H5OH solution for 15 min. The structural and optical properties of pre- and post-etched thin films were investigated. Field emission scanning electron microscope and atomic force microscope images showed that the pre-etched thin film has a sufficiently smooth surface over a large region and the roughness increased for porous film. Blue shift has been observed in photoluminescence emission peak at 300 K for porous sample. The photoluminescence intensity of the porous film indicated that the optical properties have been enhanced. A high work function metals (Pt and Ni) were deposited as a metal contact on the porous films. The rise and recovery times of the devices were investigated at 390 nm chopped light. Finally, the sensitivity and quantum efficiency were also studied.

Keywords: porous InGaN, photoluminescence, SMS photodetector, atomic force microscopy

Procedia PDF Downloads 489
510 Learning Styles Difference in Difficulties of Generating Idea

Authors: M. H. Yee, J. Md Yunos, W. Othman, R. Hassan, T. K. Tee, M. M. Mohamad

Abstract:

The generation of an idea that goes through several phases is affected by individual factors, interests, preferences and motivation. The purpose of this research was to analyze the difference in difficulties of generating ideas according to individual learning styles. A total of 375 technical students from four technical universities in Malaysia were randomly selected as samples. The Kolb Learning Styles Inventory and a set of developed questionnaires were used in this research. The results showed that the most dominant learning style is among technical students is Doer. A total of 319 (85.1%) technical students faced difficulties in solving individual assignments. Most of the problem faced by technical students is the difficulty of generating ideas for solving individual assignments. There was no significant difference in difficulties of generating ideas according to students’ learning styles. Therefore, students need to learn higher order thinking skills enabling students to generate ideas and consequently complete assignments.

Keywords: difference, difficulties, generating idea, learning styles, Kolb Learning Styles Inventory

Procedia PDF Downloads 448
509 Li-Fi Technology: Data Transmission through Visible Light

Authors: Shahzad Hassan, Kamran Saeed

Abstract:

People are always in search of Wi-Fi hotspots because Internet is a major demand nowadays. But like all other technologies, there is still room for improvement in the Wi-Fi technology with regards to the speed and quality of connectivity. In order to address these aspects, Harald Haas, a professor at the University of Edinburgh, proposed what we know as the Li-Fi (Light Fidelity). Li-Fi is a new technology in the field of wireless communication to provide connectivity within a network environment. It is a two-way mode of wireless communication using light. Basically, the data is transmitted through Light Emitting Diodes which can vary the intensity of light very fast, even faster than the blink of an eye. From the research and experiments conducted so far, it can be said that Li-Fi can increase the speed and reliability of the transfer of data. This paper pays particular attention on the assessment of the performance of this technology. In other words, it is a 5G technology which uses LED as the medium of data transfer. For coverage within the buildings, Wi-Fi is good but Li-Fi can be considered favorable in situations where large amounts of data are to be transferred in areas with electromagnetic interferences. It brings a lot of data related qualities such as efficiency, security as well as large throughputs to the table of wireless communication. All in all, it can be said that Li-Fi is going to be a future phenomenon where the presence of light will mean access to the Internet as well as speedy data transfer.

Keywords: communication, LED, Li-Fi, Wi-Fi

Procedia PDF Downloads 347
508 Economic Optimization of Shell and Tube Heat Exchanger Using Nanofluid

Authors: Hassan Hajabdollahi

Abstract:

Economic optimization of shell and tube heat exchanger (STHE) is presented in this paper. To increase the rate of heat transfer, copper oxide (CuO) nanoparticle is added into the tube side fluid and their optimum results are compared with the case of without additive nanoparticle. Total annual cost (TAC) is selected as fitness function and nine decision variables related to the heat exchanger parameters as well as concentration of nanoparticle are considered. Optimization results reveal the noticeable improvement in the TAC and in the case of heat exchanger working with nanofluid compared with the case of base fluid (8.9%). Comparison of the results between two studied cases also reveal that the lower tube diameter, tube number, and baffle spacing are needed in the case of heat exchanger working with nanofluid compared with the case of base fluid.

Keywords: shell and tube heat exchanger, nanoparticles additive, total annual cost, particle volumetric concentration

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507 Accounting and Auditing Standards Influence on Income Smoothing Perspective in Islamic Financial Institutions

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
506 A Scientific Umbrella for Industrial Design Disciplines

Authors: Hassan S. Naeini, Hashem Mosaddad

Abstract:

Industrial design as a multidisciplinary science has a vast field in which some different aspects are involved. In this regard, aspects of art, technology and engineering, social and economics are known as the main related fields. Also, state of the art scientific areas and also art based files have been making the new conditions for industrial design discipline. Furthermore, there are some new approaches and branches of industrial design. However, there is not any categorized style for these industrial design sub-groups. Undoubtedly, if there is an appropriate chart for the main industrial design approaches and branches, the related groups such as industrial designers, manufacturers, and industrial design students will have practical ideas to categorize their activities. In this case study, we developed a scientific umbrella for industrial design in which most of current approaches and branches and related association are introduced. For data gathering, some interviews were done among volunteer industrial design lecturers who are teaching at some well-known universities in Iran. Also, according to the inventory of industrial design, theses which are in university libraries, thesis approaches, and titles were assessed. Based on gathered data, we introduced a scientific umbrella for industrial design in which most of related branches and approaches are categorized. In this umbrella, the hierarchy of related branches is highlighted as well.

Keywords: industrial design, art, industrial design approaches, scientific umbrella

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505 Evaluating Water Quality Index of Euphrates River South-West Part of Iraq, Najaf, Alhadaria by Using GIS Technique

Authors: Ali Abojassim, Nabeel Kadhim, Adil Jaber, Ali Hussein

Abstract:

Water quality index (WQI) is valuable and unique rating to depict the total water quality status in a single term that is helpful for the selection of appropriate treatment technique to meet the concerned issues. Fifteen surface water samples were collected from the Euphrates river within AlHaydria is sub district of AL-Najaf (Iraq). The quality of surface water were evaluated by testing various physicochemical parameters such as pH, Total Dissolved Solid (TDS), , Calcium, Chloride, Sulphate and Electrical conductivity. The WQI for all samples were found in the range of 25.92 to 47.22. The highest value of WQI was observed in the Ali Hajj Hassan(SW4,SW8), El Haj Abdel Sayed (SW 10 to SW 12)and Hasan alsab(SW 14) sampling locations. Most of the water samples within study area were found good to moderate categories. most of the water samples for study area were found good as well as moderate categories

Keywords: water quality index, GIS, physicochemical parameters, Iraq Standards for irrigation purpose 2012

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504 A Review on Water Models of Surface Water Environment

Authors: Shahbaz G. Hassan

Abstract:

Water quality models are very important to predict the changes in surface water quality for environmental management. The aim of this paper is to give an overview of the water qualities, and to provide directions for selecting models in specific situation. Water quality models include one kind of model based on a mechanistic approach, while other models simulate water quality without considering a mechanism. Mechanistic models can be widely applied and have capabilities for long-time simulation, with highly complexity. Therefore, more spaces are provided to explain the principle and application experience of mechanistic models. Mechanism models have certain assumptions on rivers, lakes and estuaries, which limits the application range of the model, this paper introduces the principles and applications of water quality model based on the above three scenarios. On the other hand, mechanistic models are more easily to compute, and with no limit to the geographical conditions, but they cannot be used with confidence to simulate long term changes. This paper divides the empirical models into two broad categories according to the difference of mathematical algorithm, models based on artificial intelligence and models based on statistical methods.

Keywords: empirical models, mathematical, statistical, water quality

Procedia PDF Downloads 264
503 Effect of Age and Physiological Status on Some Serum Energy Metabolites and Progesterone in Ouled Djellal Breed Ewes in Algeria

Authors: B. Safsaf, M. Tlidjane, B. Mamache, M. A. Dehimi, H. Boukrous, Aly A. Hassan

Abstract:

The aim of this study is to determine the effect of age and physiological status on progesterone and energy metabolism of Ouled Djellal (O.D) breed ewes. 40 healthy ewes were divided into two groups, primiparous and multiparous, with 20 ewes in each group. The body weights (BW) (kg) were 46.6 ± 4.20 and 59.2 ± 3.02, and consuming less 25 to 30% of their basal energetic requirements. The values of serum glucose, triglycerides and cholesterol were lower in pregnant than in non-pregnant ewes. The high to very high significant differences were found during the 15th week of pregnancy for glycaemia and triglyceridemia respectively. Concerning serum progesterone, a very highly significant difference (p < 0.001) was noted in the pregnant group, and the values were higher in MP than in PP. After lambing, the triglyceridemia values were slightly lower in primiparous than in multiparous pregnant ewes. In order to prevent imbalance during critical periods of reproduction, we can use the serum metabolic profile.

Keywords: age, energy metabolites, ouled djellal breed ewes, physiologic status, progesterone

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502 Comparative DNA Binding of Iron and Manganese Complexes by Spectroscopic and ITC Techniques and Antibacterial Activity

Authors: Maryam Nejat Dehkordi, Per Lincoln, Hassan Momtaz

Abstract:

Interaction of Schiff base complexes of iron and manganese (iron [N, N’ Bis (5-(triphenyl phosphonium methyl) salicylidene) -1, 2 ethanediamine) chloride, [Fe Salen]Cl, manganese [N, N’ Bis (5-(triphenyl phosphonium methyl) salicylidene) -1, 2 ethanediamine) acetate) with DNA were investigated by spectroscopic and isothermal titration calorimetry techniques (ITC). The absorbance spectra of complexes have shown hyper and hypochromism in the presence of DNA that is indication of interaction of complexes with DNA. The linear dichroism (LD) measurements confirmed the bending of DNA in the presence of complexes. Furthermore, isothermal titration calorimetry experiments approved that complexes bound to DNA on the base of both electrostatic and hydrophobic interactions. Furthermore, ITC profile exhibits the existence of two binding phases for the complex. Antibacterial activity of ligand and complexes were tested in vitro to evaluate their activity against the gram positive and negative bacteria.

Keywords: Schiff base complexes, ct-DNA, linear dichroism (LD), isothermal titration calorimetry (ITC), antibacterial activity

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501 Comparison of the Emotion Seeking and Attachment Styles of the Runaway and Normal Girls in Iran

Authors: Hassan Gharibi

Abstract:

This research aims to comparing the emotion seeking and attachment styles between runaway and normal girls. The statistical population consisted of 80 (13-25 year-old) girls were selected among runaway girls and normal girls(40 runaway girls +40 normal girls). Normal girls were matched with the runaway girls in demographic features and selected by simple random method. Measuring tools in this research include the 1993 Shaver and Hazan attachment style scale and the Arent emotion seeking scale. Data analyzed by independent t test. Findings showed that there is no significant difference between two groups of girls in ambivalent and avoidant attachment styles. Secure attachment style rate in normal girls is more than runaway girls. Findings showed significant difference of insecure attachment style (avoidant and ambivalent styles together) between the two groups bout in variable of emotion seeking there is no significant difference.

Keywords: attachment styles, emotion seeking, runaway, girls

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