Search results for: Maha E. Ibrahim

Authors: Ibrahim Ali, Adamu Danlami Ahmed

Abstract:

This study examines the impact of depreciation on taxable income and financial performance of consumer goods companies quoted on the Nigerian stock exchange. The study adopts ex-post factor research design. Data were collected using a secondary source. The findings of the study suggest that, method of depreciation adopted in any organization influence the taxable profit. Depreciation techniques can either be: depressive, accelerative and linear depreciation. It was also recommended that consumer goods should adjust their method of depreciation to make sure an appropriate method is adopted. This will go a long way to revitalize their taxable profit.

Keywords: accelerated, linear, depressive, depreciation

Procedia PDF Downloads 242

Authors: Mohammad Rawashdeh, Mark McEntee, Maha Zaitoun, Mostafa Abdelrahman, Patrick Brennan, Haytham Alewaidat, Sarah Lewis, Charbel Saade

Abstract:

Despite the tremendous advancements that have been generated by Computed Tomography (CT) in the field of diagnosis, concerns have been raised about the potential cancer induction risk from CT because of the exponentially increased use of it in medicine. This study aims at investigating the application and knowledge of practicing radiographers in Jordan about CT radiation. In order to collect the primary data of this study, a questionnaire was designed and distributed by social media using a snow-balling sampling method. The respondents (n=54) have answered 36 questions including the questions about their demographic information, knowledge about Diagnostic Reference Levels (DRLs), CT exposure and adaptation of pediatric patients exposure. The educational level of the respondents was either at a diploma degree (35.2%) or bachelor (64.8%). The results of this study have indicated a good level of general knowledge between radiographers about the relationship between image quality, exposure parameters, and patient dose. The level of knowledge related to DRL was poor where less than 7.4 percent of the sample members were able to give specific values for a number of common anatomical fields, including abdomen, brain, and chest. Overall, Jordanian radiographers need to gain more knowledge about the expected levels of the dose when applying good practice. Additional education on DRL or DRL inclusion in educational programs is highlighted.

Keywords: computed tomography, CT scan, DRLs, exposure parameters, image quality, radiation dose

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Authors: Ibrahim Mostafa El-Mongy, Abdelmegid Allam

Abstract:

In this article analysis and investigation of the effect of loading a horn antenna with substrate integrated waveguide frequency selective surface (SIW FSS) of crossed dipoles of finite size is presented. It is fabricated on Rogers RO4350 (lossy) of relative permittivity 3.33, thickness 1.524mm and loss tangent 0.004. This structure is called a filtering antenna (filtenna). Basically it is applied for filtering and minimizing the interference and noise in the desired band. The filtration is carried out using a finite SIW FSS of crossed dipoles of overall dimensions 98x58 mm2. The filtration is shown by limiting the transmission bandwidth from 4 GHz (8–12 GHz) to 0.3 GHz (0.955–0.985 GHz). It is simulated using CST MWS and measured using network analyzer. There is a good agreement between the simulated and measured results.

Keywords: antenna, filtenna, frequency-selective surface (FSS), horn antennas

Procedia PDF Downloads 258

Authors: S. A. M. Yatim, Z. B. Ibrahim, K. I. Othman, M. Suleiman

Abstract:

The method of solving second order stiff ordinary differential equation (ODEs) that is based on backward differentiation formula (BDF) is considered in this paper. We derived the method by increasing the order of the existing method using an improved strategy in choosing the step size. Numerical results are presented to compare the efficiency of the proposed method to the MATLAB’s suite of ODEs solvers namely ode15s and ode23s. The method was found to be efficient to solve second order ordinary differential equation.

Keywords: backward differentiation formulae, block backward differentiation formulae, stiff ordinary differential equation, variable step size

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Authors: Athar Imtiaz, Abduljalil S. Al-Mudhary, Taha Mirhashemi, Roslina Ibrahim

Abstract:

Information Technology (IT) is being used by almost all organizations throughout the world. However, its success at supporting and improving business is debatable. There is always the risk of IT project failure and studies have proven that a large number of IT projects indeed do fail. There are many components that further the success of IT projects; these have been studied in previous studies. Studies have found the most necessary components for success in software development projects, executive information systems etc. In this study, previous literature that has looked into these success promoting factors have been critically reviewed and analyzed. Fifteen critical Success Factors (CSF) of IT projects were enlisted and examined. These factors can be applied to all IT projects and is not specific to a particular type of IT/IS project. A hypothesis was also generated after the evaluation of the factors.

Keywords: critical success factors, CSF, IT projects, IS projects, software development projects

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Authors: N. Ibrahim-Rassoul, A. Kessi, E. K. Si-Ahmed, N. Djilali, J. Legrand

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The static and dynamic formation of liquid water bridges is analyzed using a combination of visualization experiments in a microchannel with a mathematical model. This paper presents experimental and theoretical findings of water plug/capillary bridge formation in a 250 μm squared microchannel. The approach combines mathematical and numerical modeling with experimental visualization and measurements. The generality of the model is also illustrated for flow conditions encountered in manipulation of polymeric materials and formation of liquid bridges between patterned surfaces. The predictions of the model agree favorably the observations as well as with the experimental recordings.

Keywords: green energy, mathematical modeling, fuel cell, water plug, gas diffusion layer, surface of revolution

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Authors: Nuruddeen Usman, Ahmad Muhammad Ibrahim

Abstract:

Management of construction logistics at construction sites becomes increasingly complex with rising construction volume, which made it relatively inefficient in the developing nations even with the technological advancement. The objective of this research is to conceptually synthesise the approaches and challenges befall in the course of construction logistic management, with the aim to proffer possible solution to it. Therefore, this study appraised the glitches associated with both conventional and technological methods of construction logistic management that result in its inefficiency. Thus, this investigation found that, both conventional and the technological issues were due to certain obstacles that affect the construction logistic management which resulted into delays, accidents, fraudulent activities, time and cost overrun. Therefore, this study has developed a framework that might bring a lasting solution to the challenges of construction logistic management.

Keywords: construction, conventional, logistic, technological

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Authors: Maha M.Saber, Eitedal Daoud, Moetazza M. Alshafei, Lobna M. Abd El-Latif

Abstract:

Children in the third world consumes many food products colored red like sweets and soft drink without knowing its effect on health or the type of color used in these products Erythrosine (ER,FD & C Red No.3) is one of the most common coloring agent used in these products and in coloring cherry in compotes. The possible adverse effect of erythrosine ER on the thyroid gland function is investigated in albino rats. Forty-five adult male albino rats were divided to three groups two groups will receive ER orally in doses 68 and I36mg/kg respectively. Third group will receive distilled water for three months Sections of thyroid glands were examined for histopathological, morphometric analysis and MIB-I Ki67 (proliferative marker). Serum concentration of triiodothyronine (T3), Thyroxin (T4) and thyrotrophin (TSH) were determined, results showed histological changes in the two treatment groups versus control group in the group with 68mg/kg dose show vaculation of the cytoplasm of follicular cells and pleomorphism of their nuclei. While the other treated group {136mg /kg} showed congestion of blood vessels, hyperplasia of the interstitial cells and increased multilayer of the follicular cells. Highly significant increase in the mean area of the thyroid follicles in both treated groups compared to control group.Erythrosine treated groups showed a very highly significant decrease (P < 0.001) in serum concentration of T3 and T 4 while TSH showed a very highly significant increase versus control.

Keywords: erythrosine, thyroid, morphometrics, proliferative marker

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Authors: Mustafa Arikan, Ibrahim Ercan

Abstract:

In this paper, protection of program formats was investigated in terms of program formats. Protection of program formats was studied in the French Law in the sense of competition law and CPI. Since the English Judicial system exhibits differences from the legal system of Continental Europe, its investigation bears a special significance. The subject was also handled in German Law at length. Indeed, German Law was investigated in detail within the overall framework of the study. Here, the court decisions in the German Law and the views in the doctrine were expressed in general. There are many court decisions in the American legal system concerning the subject. These decisions also present alternatives in terms of a solution to the problem.

Keywords: comparative law, protection of television programme formats, intellectual property, american legal system

Procedia PDF Downloads 293

Authors: M. K. Mohd Safee, W. A. B. Wan Abas, F. Ibrahim, N. A. Abu Osman, N. A. Abdul Malik

Abstract:

This paper investigates the activity of the rectus femoris (RF) and biceps femoris (BF) in healthy subjects during salat (prostration) and specific exercise (squat exercise) using electromyography (EMG). A group of undergraduates aged between 19 to 25 years voluntarily participated in this study. The myoelectric activity of the muscles were recorded and analyzed. The finding indicated that there were contractions of the muscles during the salat and exercise with almost same EMG’s level. From the result, Wilcoxon’s Rank Sum test showed significant difference between prostration and squat exercise (p < 0.05) but the differences was very small; RF (8.63% MVC) and BF (11.43% MVC). Therefore, salat may be useful in strengthening exercise and also in rehabilitation programs for lower limb activities. This pilot study conducted initial research into the bio mechanical responses of human muscles in various positions of salat.

Keywords: electromyography, exercise, muscle, salat

Procedia PDF Downloads 677

Authors: Ayad Asaad Ibrahim

Abstract:

Myoelectrically controlled prostheses are becoming more and more popular, for below-elbow amputation, the wrist flexor and extensor muscle group, while for above-elbow biceps and triceps brachii muscles are used for control of the prosthesis. A two site multi-function controller is presented. Two stainless steel bipolar electrode pairs are used to monitor the activities in both muscles. The detected signals are processed by new pre-whitening technique to identify the accurate tension estimation in these muscles. These estimates will activate the relevant prosthesis control signal, with a time constant of 200 msec. It is ensured that the tension states in the control muscle to activate a particular prosthesis function are similar to those used to activate normal functions in the natural hand. This facilitates easier training.

Keywords: prosthesis, biosignal processing, pre-whitening, myoelectric controller

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Authors: Souhir Chelly, Chahida Harizi, Aicha Hechaichi, Sihem Aissaoui, Leila Ben Ayed, Maha Bergaoui, Mohamed Kouni Chahed

Abstract:

Introduction: The International Classification of Primary Care (ICPC) is part of the morbidity classification system. It had 17 chapters, and each is coded by an alphanumeric code: the letter corresponds to the chapter, the number to a paragraph in the chapter. The objective of this study is to show the utility of this classification in the coding of the reasons for demand for care in Primary health care (PHC), its advantages and limits. Methods: This is a cross-sectional descriptive study conducted in 4 PHC in Ariana district. Data on the demand for care during 2 days in the same week were collected. The coding of the information was done according to the CISP. The data was entered and analyzed by the EPI Info 7 software. Results: A total of 523 demands for care were investigated. The patients who came for the consultation are predominantly female (62.72%). Most of the consultants are young with an average age of 35 ± 26 years. In the ICPC, there are 7 rubrics: 'infections' is the most common reason with 49.9%, 'other diagnoses' with 40.2%, 'symptoms and complaints' with 5.5%, 'trauma' with 2.1%, 'procedures' with 2.1% and 'neoplasm' with 0.3%. The main advantage of the ICPC is the fact of being a standardized tool. It is very suitable for classification of the reasons for demand for care in PHC according to their specificity, capacity to be used in a computerized medical file of the PHC. Its current limitations are related to the difficulty of classification of some reasons for demand for care. Conclusion: The ICPC has been developed to provide healthcare with a coding reference that takes into account their specificity. The CIM is in its 10th revision; it would gain from revision to revision to be more efficient to be generalized and used by the teams of PHC.

Keywords: international classification of primary care, medical file, primary health care, Tunisia

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Authors: Veronica S. Moertini, Niko Ibrahim, Verliyantina

Abstract:

As market intermediary firms, e-commerce transaction broker firms need to strongly collaborate with suppliers in order to develop brands seek by customers. Developing suitable electronic Supplier Relationship Management (e-SRM) system is the solution to the need. In this paper, we propose our concept of e-SRM for transaction brokers owned by small medium enterprises (SMEs), which includes the integrated e-SRM and e-CRM architecture, the e-SRM applications with their functions. We then discuss the customization and implementation of the proposed e-SRM model in a specific transaction broker selling hotel rooms, which owned by an SME, KlikHotel.com. The implementation of the e-SRM in KlikHotel.com has been successfully boosting the number of suppliers (hotel members) and hotel room sales.

Keywords: e-CRM, e-SRM, SME, transaction broker

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Authors: Elsayeda M. Elgaml, Dina M. Ibrahim, Elsayed A. Sallam

Abstract:

Association rule mining is one of the most important fields of data mining and knowledge discovery. In this paper, we propose an efficient multiple support frequent pattern growth algorithm which we called “MSFP-growth” that enhancing the FP-growth algorithm by making infrequent child node pruning step with multiple minimum support using maximum constrains. The algorithm is implemented, and it is compared with other common algorithms: Apriori-multiple minimum supports using maximum constraints and FP-growth. The experimental results show that the rule mining from the proposed algorithm are interesting and our algorithm achieved better performance than other algorithms without scarifying the accuracy.

Keywords: association rules, FP-growth, multiple minimum supports, Weka tool

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Authors: Yalçın Kılıç, İbrahim Kani

Abstract:

In recent years, interest in the synthesis of coordination compounds has greatly increased due to various application areas (such as catalysis, gas storage, luminescence). Dicarboxylic acids are often used in the synthesis of metal complexes. Bis-thiosalicylate derivative ligands contribute to the synthesis of structures of crystal engineering interest, as they can have both rigid and flexible properties. In addition, these ligands have great potential in terms of catalytic applications with the sulfur and oxygen donor atoms in their structures. In this study, we synthesized a Cu(II) complex [Cu(tsaxyl)(phen)2]•CH3OH (where tsaxyl = 2,2'-(1,2-phylenebis(methylene))bis(sulfanedyl)dibenzoate, phen = 1,10-phenantroline) and characterized through X-ray crystallography. The catalytic activities of Cu(II) complex on oxidation of ethylbenzene, cyclohexane, diphenylmethane, p-xylene were performed in acetonitrile with t-BuOOH as the source of oxygen.

Keywords: complex, crystallography, catalysis, oxidation

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Authors: Maha Ali Al-Mohaya, Lubna Majed Al-Otaibi, Ebtissam Nassir Al-Bakr, Abdulrahman Al-Asmari

Abstract:

Objectives: Oral lichen planus (OLP) is a chronic inflammatory oral mucosal disease. Cytokines play an important role in the pathogenesis and disease progression of OLP. The purpose of this study was to investigate the association of tumor necrosis factor (TNF)-α, TNF-β and interleukin (IL)-10 gene polymorphisms with the OLP risk. Material and Methods: Forty-two unrelated patients with OLP and 211 healthy volunteers were genotyped for TNF-α (-308 G/A), TNF-β (+252A/G), IL-10 (-1082G/A), IL-10 (-819C/T), and IL-10 (-592C/A) polymorphisms. Results: The frequencies of allele A and genotype GA of TNF-α (-308G/A) were significantly higher while allele G and GG genotypes were lower in OLP patients as compared to the controls (P < 0.001). The frequency of GA genotype of TNF-β (+252A/G) was significantly higher in patients than in controls while the AA genotype was completely absent in OLP patients. These results indicated that allele A and genotype GA of TNF-α (-308G/A) as well as the GA genotype of TNF-β (+252A/G) polymorphisms are associated with OLP risk. The frequencies of alleles and genotypes of -1082G/A, -819C/T and -592C/A polymorphisms in IL-10 gene did not differ significantly between OLP patients and controls (P > 0.05). However, haplotype ATA extracted from 1082G/A, -819C/T, -592C/A polymorphisms of IL-10 were more prevalent in OLP patients when compared to controls indicating its possible association with OLP susceptibility. Conclusion: It is concluded that TNF-α (-308G/A), TNF-β (+252A/G) and IL-10 (-1082G/A, -819C/T and -592C/A) polymorphisms are associated with the susceptibility of OLP, thus giving additional support for the genetic basis of this disease. Further studies are required using a larger sample size to confirm this association and determine the prognostic values of these findings.

Keywords: oral lichen planus, cytokines, polymorphism, genetic

Procedia PDF Downloads 273

Authors: Masud Ibrahim

Abstract:

in Ghana. The sample of the study comprised 450 bank customers from universal banks operating in Ghana. A conceptual framework was framed from a revised TAM model. A total of nine hypotheses were developed and tested using Structural Equation Modeling Technique. Findings from this study revealed that perceived ease of use and perceived usefulness are influenced positively by design and perceived security. Also, perceived ease of use, social influence and perceived security risk were found to have a strong influence on mobile banking app adoption intention. This study provides significant insights and implications for banking organizations on how to ensure the adoption and usage of their mobile banking apps.

Keywords: mobile banking app, perceived ease of use, perceived usefulness, technology acceptance model

Procedia PDF Downloads 124

Authors: D. M. Bassuney, W. A. Ibrahim, Medhat A. E. Moustafa

Abstract:

As awareness of the variable nature of food industrial wastewater and its environmental impact grows, a more stable treatment reactor is needed to treat such wastewater. In this paper, a performance of 5-compartment lab-scale Anaerobic Baffled Reactor (ABR) treating high strength wastewater with high pH variation was studied under three organic loading rates (OLRs). The reactor showed high COD removal efficiencies: 92.67, 97.44, and 98.19% corresponding to OLRs of 2.0, 3.0, and 4.8 KgCOD/m3 d, respectively. The first compartment showed a good buffering capacity and a distinct phase separation occurred in the ABR.

Keywords: anaerobic baffled reactor, food industrial wastewater, high strength wastewater, organic loading, pH

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Authors: Ibrahim Mahamid, A. Al-Ghonamy, M. Aichouni

Abstract:

This study aims at identifying the risk matrix for delay causes in construction projects in Saudi Arabia from consultants’ viewpoint. A questionnaire survey was undertaken of 51 consultants working on construction projects in the Northern Province of Saudi Arabia. 35 delay causes were identified through a literature review. The study concluded that the top delay causes in construction projects in Saudi Arabia from consultants’ perspective are: bid award for lowest price, changes in material types and specifications during construction, contract management, duration of contract period, fluctuation of prices of materials, frequent changes in design, improper planning, inflationary pressure, lack of adequate manpower, long period of design and time of implementation, payments delay, poor labor productivity, and rework.

Keywords: delays, construction, consultants, contributors, risk map

Procedia PDF Downloads 502

Authors: Ibrahim A. Aref, Tarek El-Mihoub, Khadiga Ben Musa

Abstract:

This paper presents Carrier Sense Multiple Access (CSMA) communication model based on SoC design methodology. Such model can be used to support the modelling of the complex wireless communication systems, therefore use of such communication model is an important technique in the construction of high performance communication. SystemC has been chosen because it provides a homogeneous design flow for complex designs (i.e. SoC and IP based design). We use a swarm system to validate CSMA designed model and to show how advantages of incorporating communication early in the design process. The wireless communication created through the modeling of CSMA protocol that can be used to achieve communication between all the agents and to coordinate access to the shared medium (channel).

Keywords: systemC, modelling, simulation, CSMA

Procedia PDF Downloads 390

Authors: M. K. Mohd Safee, W. A. B. Wan Abas, F. Ibrahim, N. A. Abu Osman, N. A Abdul Malik

Abstract:

This paper investigates the activity of the rectus femoris (RF) and biceps femoris (BF) in healthy subjects during salat (prostration) and specific exercise (squat exercise) using electromyography (EMG). A group of undergraduates aged between 19 to 25 years voluntarily participated in this study. The myoelectric activity of the muscles were recorded and analyzed. The finding indicated that there were contractions of the muscles during the salat and exercise with almost same EMG’s level. From the result, Wilcoxon’s Rank Sum test showed significant difference between prostration and squat exercise (p<0.05) but the differences was very small; RF (8.63%MVC) and BF (11.43%MVC). Therefore, salat may be useful in strengthening exercise and also in rehabilitation programs for lower limb activities. This pilot study conducted initial research into the biomechanical responses of human muscles in various positions of salat.

Keywords: electromyography, exercise, muscle, salat

Procedia PDF Downloads 681

Authors: Nabilah Ibrahim, Hafiz Mohd Zaini, Wan Fatin Liyana Mutalib

Abstract:

Ultrasound equipment or machine is capable to scan in two dimensional (2D) areas. However there are some limitations occur during scanning an object. The problem will occur when scanning process that involving the asymmetric object. In this project, the ultrasound probe holder for asymmetric reflector scanning in 3D image is proposed to make easier for scanning the phantom or object that has asymmetric shape. Initially, the constructed asymmetric phantom that construct will be used in 2D scanning. Next, the asymmetric phantom will be interfaced by the movement of ultrasound probe holder using the Arduino software. After that, the performance of the ultrasound probe holder will be evaluated by using the various asymmetric reflector or phantom in constructing a 3D image

Keywords: ultrasound 3D images, axial and lateral resolution, asymmetric reflector, Arduino software

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Authors: Nazri Kama, Sufyan Basri, Roslina Ibrahim

Abstract:

It is important to manage the changes in the software to meet the evolving needs of the customer. Accepting too many changes causes delay in the completion and it incurs additional cost. One type of information that helps to make the decision is through change impact analysis. Current impact analysis approaches assume that all classes in the class artifact are completely developed and the class artifact is used as a source of analysis. However, these assumptions are impractical for impact analysis in the software development phase as some classes in the class artifact are still under development or partially developed that leads to inaccuracy. This paper presents a novel impact analysis approach to be used in the software development phase. The significant achievements of the approach are demonstrated through an extensive experimental validation using three case studies.

Keywords: software development, impact analysis, traceability, static analysis.

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Authors: Boulis M. Ibrahim, Iordanis A. Kalaitzoglou

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A micro structural pricing model is proposed in which price components account for learning by incorporating changing expectations of the trading intensity and the risk level of incoming trades. An analysis of European carbon futures transactions finds expected trading intensity to increase the information component and decrease the liquidity component of price changes, but at different rates. Among the results, the expected persistence in trading intensity explains the majority of the auto correlations in the level and the conditional volatility of price changes, helps predict hourly patterns in the bid–ask spread and differentiates between the impact of buy versus sell and continuing versus reversing trades.

Keywords: CO2 emission allowances, market microstructure, duration, price discovery

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Authors: Eman M. El-Sayed, Sahar A. Abdelaziz, Maha M. Saber Abd El Latif

Abstract:

Neural tube defects (NTD) are important causes of infant mortality. Poor nutrition was essential factor for central nervous system deformation. Mothers gave NTD offspring had abnormal serum levels of micronutrients. The present research was designed to study the effect of maternal micronutrient levels and oxidative stress on the incidence of NTD in offspring. The study included forty mothers; twenty of them of 30.9+7.28 years had conceived fetuses with NTD were considered as cases; and twenty mothers of 28.2 + 7.82 years with healthy neonates. We determined serum vitamin B12 and folic acid by using radioimmunoassays. Also, serum zinc was assessed using atomic absorption spectrophotometry. While serum copper and iron were measured colorimetrically and serum ceruloplasmin was analyzed by radialimmunodiffusion. Cases showed significantly lower levels of folic acid, vitamin B12 and zinc (P< 0.0005, 0.01, 0.01 respectively) than that of the control. Concentrations of copper, ceruloplasmin, and iron were markedly increased in cases as compared to controls (P < 0.01, 0.01, and 0.05 respectively). In conclusion, the current study clearly indicated the etiology of NTD cannot be explained with one strict etiologic mechanism, on the contrary, an interaction among maternal nutritional factors and oxidative stress would explain these anomalies. Vitamin B12, folic acid, and zinc supplementations should be considered for further decrease in the occurrence of NTD. Preventing excess iron during pregnancy favors better pregnancy outcomes.

Keywords: ceruloplasmin, copper, folic acid, iron, neural tube defects, oxidative stress, vitamin b12, zinc

Procedia PDF Downloads 194

Authors: Mohd Yusri Ibrahim

Abstract:

Youth participation in social work is essential in social and community development. Although many studies have been conducted to identify the determinant of youth involvement, few studies were discussed interaction between communication skills and youth participation in volunteerism. This article will discuss a cross-sectional study that was conducted to identify the relationship between communication skills and youth participation in social work. The results were successfully developed an interaction model of communication skills as predictor to participation criteria among youth. Finally, the article was suggested several ways to encourage youth participation in community by developing their communication skill in various stages.

Keywords: youth, participation, communication skill, social work

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Authors: Maha Zouaoui Khalifa, Hakim Ben Othman, Hussaney Khaled

Abstract:

Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

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Authors: Youmen Chaaban, Maha Ellili-Cherif

Abstract:

The purpose of this study was to examine the effects of teachers’ individual characteristics and perceptions of environmental factors that impact their technology integration into their EFL (English as a Foreign Language) classrooms. To this end, a national survey examining EFL teachers’ perceptions was conducted at Qatari Independent schools. 263 EFL teachers responded to the survey which investigated several factors known to impact technology integration. These factors included technology availability and support, EFL teachers’ perceptions of importance, obstacles facing technology integration, competency with technology use, and formal technology preparation. The impact of these factors on teachers’ and students’ educational technology use was further measured. The analysis of the data included descriptive statistics and a chi-square analysis test in order to examine the relationship between these factors. The results revealed important cultural factors that impact teachers’ practices and attitudes towards technology in the Qatari context. EFL teachers were found to integrate technology most prominently for instructional delivery and preparation. The use of technology as a learning tool received less emphasis. Teachers further revealed consistent perceptions about obstacles to integration, high levels of confidence in using technology, and consistent beliefs about the importance of using technology as a learning tool. Further analyses of the factors impacting technology integration can assist with Qatar’s technology advancement and development efforts by indicating the areas of strength and areas where additional efforts are needed. The results will lay the foundation for conducting context-specific professional development suitable for the needs of EFL teachers in Qatari Independent Schools.

Keywords: educational technology integration, Qatar, EFL, independent schools, ICT

Procedia PDF Downloads 358

Authors: Khalifa Maha, Ben Othman Hakim, Khaled Hussainey

Abstract:

Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

Procedia PDF Downloads 331

Authors: Aishatu Ibrahim, Ijeoma Chinyere Ukonu

Abstract:

The study set out to produce bread using composite cassava flour. The main objective of the work is to determine the possibility of using composite cassava flour in bread production and to find out whether it is acceptable in the hospitality industry and by the general public. The research questions were formed and analyzed. A sample size of 10 professional catering judges was used in the department of hospitality management/food science and technology. Relevant literature was received. Data collected was analyzed using mean deviation. Product A which is 20% cassava flour and 80% wheat flour product, and D which is 100% wheat flour product were competing with high acceptability. It was observed that the composite cassava dough needed to be allowed to proof for a longer period. Lastly, the researcher recommends that the caterers should be encouraged to use composite cassava flour in the production of bread in order to reduce cost.

Keywords: bread, cassava, flour, wheat

Procedia PDF Downloads 294