Search results for: Mahmoud A. Hassan
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 983

Search results for: Mahmoud A. Hassan

773 Design and Implementation of Campus Wireless Networking for Sharing Resources in Federal Polytechnic Bauchi, Bauchi State, Nigeria

Authors: Hassan Abubakar

Abstract:

This paper will serve as a guide to good design and implementation of wireless networking for campus institutions in Nigeria. It can be implemented throughout the primary, secondary and tertiary institutions. This paper describe the some technical functions, standard configurations and layouts of the 802.11 wireless LAN(Local Area Network) that can be implemented across the campus network. The paper also touches upon the wireless infrastructure standards involved with enhanced services, such as voice over wireless and wireless guest hotspot. The paper also touch the benefits derived from implementing campus wireless network and share some lights on how to arrive at the success in increasing the performance of wireless and using the campus wireless to share resources like software applications, printer and documents.

Keywords: networking, standards, wireless local area network (WLAN), radio frequency (RF), campus

Procedia PDF Downloads 386
772 The Invisible Asset Influence on Corporate Performance: A Case Study

Authors: Hassan Medaghri Alaoui

Abstract:

The accounting and financial reporting system in use today is over 500 years old and has failed to capture the new knowledge and innovation economy in which intangible assets are becoming increasingly valuable. Yet, there has been a growing acknowledgment among the research community as to the relevance of intellectual capital as a major enhancer of an organization’s well-being. Much of the research provides great support for how the IC is instrumental in determining financial and stock performances. As far as we know, this article is one of the earliest exploratory attempts to examine the intellectual capital impact on the corporate performance of the IT sector in Morocco. The purpose of this study is to verify empirically the influence of intellectual capital on firm performance. We have undertaken, over a fifteen-year period, a longitudinal (2005–2019) case study of a prominent payment-solutions company based in a developing economy with global operations.

Keywords: intellectual capital, IT sector, measuring intellectual capital, modified value added intellectual capital coefficient, Morocco

Procedia PDF Downloads 90
771 Mobile Based Long Range Weather Prediction System for the Farmers of Rural Areas of Pakistan

Authors: Zeeshan Muzammal, Usama Latif, Fouzia Younas, Syed Muhammad Hassan, Samia Razaq

Abstract:

Unexpected rainfall has always been an issue in the lifetime of crops and brings destruction for the farmers who harvest them. Unfortunately, Pakistan is one of the countries in which untimely rain impacts badly on crops like wash out of seeds and pesticides etc. Pakistan’s GDP is related to agriculture, especially in rural areas farmers sometimes quit farming because leverage of huge loss to their crops. Through our surveys and research, we came to know that farmers in the rural areas of Pakistan need rain information to avoid damages to their crops from rain. We developed a prototype using ICTs to inform the farmers about rain one week in advance. Our proposed solution has two ways of informing the farmers. In first we send daily messages about weekly prediction and also designed a helpline where they can call us to ask about possibility of rain.

Keywords: ICTD, farmers, mobile based, Pakistan, rural areas, weather prediction

Procedia PDF Downloads 541
770 Enhancement of Visual Comfort Using Parametric Double Skin Façade

Authors: Ahmed A. Khamis, Sherif A. Ibrahim, Mahmoud El Khatieb, Mohamed A. Barakat

Abstract:

Parametric design is an icon of the modern architectural that facilitate taking complex design decisions counting on altering various design parameters. Double skin facades are one of the parametric applications for using parametric designs. This paper opts to enhance different daylight parameters of a selected case study office building in Cairo using parametric double skin facade. First, the design and optimization process executed utilizing Grasshopper parametric design software which is a plugin in rhino. The daylighting performance of the base case building model was compared with the one used the double façade showing an enhancement in daylighting performance indicators like glare and task illuminance in the modified model, execution drawings are made for the optimized design to be executed through Revit, followed by computerized digital fabrication stages of the designed model with various scales to reach the final design decisions using Simplify 3D for mock-up digital fabrication

Keywords: parametric design, double skin facades, digital fabrication, grasshopper, simplify 3D

Procedia PDF Downloads 84
769 Evolution of Cord Absorbed Dose during Larynx Cancer Radiotherapy, with 3D Treatment Planning and Tissue Equivalent Phantom

Authors: Mohammad Hassan Heidari, Amir Hossein Goodarzi, Majid Azarniush

Abstract:

Radiation doses to tissues and organs were measured using the anthropomorphic phantom as an equivalent to the human body. When high-energy X-rays are externally applied to treat laryngeal cancer, the absorbed dose at the laryngeal lumen is lower than given dose because of air space which it should pass through before reaching the lesion. Specially in case of high-energy X-rays, the loss of dose is considerable. Three-dimensional absorbed dose distributions have been computed for high-energy photon radiation therapy of laryngeal and hypo pharyngeal cancers, using a coaxial pair of opposing lateral beams in fixed positions. Treatment plans obtained under various conditions of irradiation.

Keywords: 3D treatment planning, anthropomorphic phantom, larynx cancer, radiotherapy

Procedia PDF Downloads 518
768 Effect of Defect Dipoles And Microstructure Engineering in Energy Storage Performance of Co-doped Barium Titanate Ceramics

Authors: Mahmoud Saleh Mohammed Alkathy

Abstract:

Electricity generated from renewable resources may help the transition to clean energy. A reliable energy storage system is required to use this energy properly. To do this, a high breakdown strength (Eb) and a significant difference between spontaneous polarization (Pmax) and remnant polarization (Pr) are required. To achieve this, the defect dipoles in lead free BaTiO3 ferroelectric ceramics are created using Mg2+ and Ni2+ ions as acceptor co-doping in the Ti site. According to the structural analyses, the co-dopant ions were effectively incorporated into the BTO unit cell. According to the ferroelectric study, the co-doped samples display a double hysteresis loop, stronger polarization, and high breakdown strength. The formation of oxygen vacancies and defect dipoles prevent domains' movement, resulting in hysteresis loop pinching. This results in increased energy storage density and efficiency. The defect dipoles mechanism effect can be considered a fascinating technology that can guide the researcher working on developing energy storage for next-generation applications.

Keywords: microstructure, defect, energy storage, effciency

Procedia PDF Downloads 57
767 Control of Microbial Pollution Using Biodegradable Polymer

Authors: Mahmoud H. Abu Elella, Riham R. Mohamed, Magdy W. Sabaa

Abstract:

Introduction: Microbial pollution is global problem threatening the human health. It is resulted by pathogenic microorganisms such as Escherichia coli (E. coli), Staphylococcus aureus (S. aureus) and other pathogenic strains. They cause a dangerous effect on human health, so great efforts have been exerted to produce new and effective antimicrobial agents. Nowadays, natural polysaccharides, such as chitosan and its derivatives are used as antimicrobial agents. The aim of our work is to synthesize of a biodegradable polymer such as N-quaternized chitosan (NQC) then Characterization of NQC by using different analysis techniques such as Fourier transform infrared (FTIR) and Scanning electron microscopy (SEM) and using it as an antibacterial agent against different pathogenic bacteria. Methods: Synthesis of NQC using dimethylsulphate. Results: FTIR technique exhibited absorption peaks of NQC, SEM images illustrated that surface of NQC was smooth and antibacterial results showed that NQC had a high antibacterial effect. Discussion: NQC was prepared and it was proved by FTIR technique and SEM images antibacterial results exhibited that NQC was an antibacterial agent.

Keywords: antimicrobial agent, N-quaternized chitosan chloride, silver nanocomposites, sodium polyacrylate

Procedia PDF Downloads 251
766 Effect of Different Weed Management Strategies in Chickpea Yield

Authors: Ijaz Ahmed Khan, Zaheen Ullah, Rahamdad, Gul Hassan

Abstract:

A field experiment was conducted at Agricultural Research Station Ahmad Wala, Karak, Khyber Pakhtunkhwa Province during rabi season of 2010-011 to study the effect of different weed management practices on weed control in chickpea under field conditions. The results revealed that treatments showed significant influence on weed density, seed yield kg ha-1 and other growth parameters. Significantly lower weed density (98 m-2) was recorded with the application of Isoproturon 500 EW as compared to control plots having 368.3 weeds m-2. Moreover, significantly highest seed yield (1583.3 kg ha-1) was produced in the plots assigned with Isoproturon 500 EW followed by Eucalyptus extract that produce seed yield of 1416.7 kg ha-1. It was concluded from the study that Isoproturon 500 EW is the best option for controlling weeds and increase the seed yield kg ha-1 of chickpea.

Keywords: chickpea, herbicides, weed control, weeds extracts

Procedia PDF Downloads 527
765 Genistein Treatment Confers Protection Against Gliopathy & Vasculopathy of the Diabetic Retina in Rats

Authors: Sanaa AM Elgayar, Sohair A Eltony, Maha Mahmoud Abd El Rouf

Abstract:

Background: Retinopathy remains an important complication of diabetes. Aim of work: This work was carried out to evaluate the protective effects of genistein from diabetic retinopathy in rat. Material and Methods: Fifteen adult male albino rats were divided into two groups; Group I: control (n=5) and Group II: streptozotocin induced diabetic group (n=10), which is equally divided into two subgroups; IIa (diabetic vehicle control) and IIb (diabetic genistein-treated). Specimens were taken from the retina 12 weeks post induction, processed and examined using light, immunohistochemical, ultrastructural techniques. Blood samples were assayed for the levels of glucose. Results: In comparison with the diabetic non-treated group, the histological changes in macro and microglial glial cells reactivity and retinal blood capillaries were improved in genistein-treated groups. In addition, GFAP and iNOS expressions in the retina and the blood glucose level were reduced. Conclusion: Genistein ameliorates the histological changes of diabetic retinopathy reaching healing features, which resemble that of a normal retina.

Keywords: diabetic retinopathy, genistein, glia, capillaries.

Procedia PDF Downloads 286
764 An Innovative Approach to Solve Thermal Comfort Problem Related to the 100m2 Houses in Erbil

Authors: Haval Sami Ali, Hassan Majeed Hassoon Aldelfi

Abstract:

Due to the rapid growth of Erbil population and the resulting shortage of residential buildings, individuals actively utilized 5x20 m plots for two bedroom residential houses. Consequently, poor and unhealthy ventilation comes about. In this paper, the authors developed an old Barajeel (Wind Catchers) approach for natural ventilation. Two Barajeels (Wind Catchers) are designed and located at both extreme ends of the built unit. The two wind catchers are made as inlet and outlet for the air movement where the rate of air changes at its best. To validate the usage of the wind catchers a CFD Software was used to simulate the operation of the wind catchers for natural ventilations for average wind speed of 2 m/s. The results show a positive solution to solve the problem of the cramped such built units. It can be concluded that such solutions can be deployed by the local Kurdistan authorities.

Keywords: wind catcher, ventilation, natural, air changes, Barajeel, Erbil

Procedia PDF Downloads 262
763 Comparison of Competitive State Anxiety among Elite and Non-Elite Futsal Players and Its Relationship with Situational Factors

Authors: Hassan Habibi, Hossein Soltani, Amir Moghadam, Najmeh Bakhshi

Abstract:

The purpose of this study was to compare competitive state anxiety among elite and non-elite futsal players and its relationship with situational factors. 130 non-elite and 70 elite male futsal players participated in the study. Competitive State Anxiety Inventory-2 and situational factors Inventory were applied. Data was analyzed using one-way ANOVA and product moment correlation. Results showed there was significant difference between competitive state anxiety subscales (cognitive anxiety somatic anxiety & self-confidence) and situational factors among elite and non-elite futsal players (P<0.05) but there was no significant correlations between situational factors subscales among elite and non-elite futsal players (P<0.05).

Keywords: competitive state anxiety, situational factors, elite players, non-elite players

Procedia PDF Downloads 623
762 Professionals’ Collaboration on Strengthening the Teaching of History

Authors: L. B. Ni, N. S. Bt Rohadi, H. Bt Alfana, A. S. Bin Ali Hassan, J. Bin Karim, C. Bt Rasin

Abstract:

This paper discusses the shared effort of teaching history in K-12 schools, community colleges, four-year colleges and universities to develop students' understanding of the history and habits of thought history. This study presents and discusses the problems of K-12 schools in colleges and universities, and the establishment of secondary school principals. This study also shows that the changing nature of practice can define new trends and affect the history professional in the classroom. There are many problems that historians and teachers of college faculty share in the history of high school teachers. History teachers can and should do better to get students in the classroom. History provides valuable insights into the information and embedded solid-state analysis models that are conflicting on the planet and are quickly changing exceptionally valuable. The survey results can reflect the history teaching in Malaysia.

Keywords: history issue, history teaching, school-university collaboration, history profession

Procedia PDF Downloads 327
761 Classification Based on Deep Neural Cellular Automata Model

Authors: Yasser F. Hassan

Abstract:

Deep learning structure is a branch of machine learning science and greet achievement in research and applications. Cellular neural networks are regarded as array of nonlinear analog processors called cells connected in a way allowing parallel computations. The paper discusses how to use deep learning structure for representing neural cellular automata model. The proposed learning technique in cellular automata model will be examined from structure of deep learning. A deep automata neural cellular system modifies each neuron based on the behavior of the individual and its decision as a result of multi-level deep structure learning. The paper will present the architecture of the model and the results of simulation of approach are given. Results from the implementation enrich deep neural cellular automata system and shed a light on concept formulation of the model and the learning in it.

Keywords: cellular automata, neural cellular automata, deep learning, classification

Procedia PDF Downloads 159
760 Strengthening RC Columns Using Carbon Fiber Reinforced Epoxy Composites Modified with Carbon Nanotubes

Authors: Mohammad R. Irshidat, Mohammed H. Al-Saleh, Mahmoud Al-Shoubaki

Abstract:

This paper investigates the viability of using carbon fiber reinforced epoxy composites modified with carbon nano tubes to strengthening reinforced concrete (RC) columns. Six RC columns was designed and constructed according to ASCE standards. The columns were wrapped using carbon fiber sheets impregnated with either neat epoxy or CNTs modified epoxy. These columns were then tested under concentric axial loading. Test results show that; compared to the unwrapped specimens; wrapping concrete columns with carbon fiber sheet embedded in CNTs modified epoxy resulted in an increase in its axial load resistance, maximum displacement, and toughness values by 24%, 109% and 232%, respectively. These results reveal that adding CNTs into epoxy resin enhanced the confinement effect, specifically, increased the axial load resistance, maximum displacement, and toughness values by 11%, 6%, and 19%, respectively compared with columns strengthening with carbon fiber sheet embedded in neat epoxy.

Keywords: CNT, epoxy, carbon fiber, RC columns

Procedia PDF Downloads 328
759 Effect of Heat Treatment on the Hardness and Abrasiveness of Almandine and Pyrope Garnet for Water-Cutting of Marble

Authors: Mahmoud Rabh

Abstract:

Garnet has been used for decades as an abrasive in water jet cutting and sand blasting because of its superior physical properties. When added to use in water-cutting process of marble. A standard commercial sample of the mineral was tested in terms of the hardness and abrasiveness properties. The sample was sized to 4 fractions having the size of < 60 um, > 60 < 100 um, > 100 < 180 um > 1280 < 250 and 250 um designated the symbols, FF, MF, MC and C respectively. Each sample was separately heated in controlled conditions at temperatures up to 1000 °C at a heating rate of 10°C/min in an electrically heated chamber furnace. Soaking time at the maximum temperature was up to 6 h. Hardness and abrasiveness properties of the heat treated samples were tested to cut marble having a thickness of 25 mm. Results revealed that H/A of the natural garnet mineral increased by heating at temperatures up to 600°C and exhibited pronounced decrease with higher temperatures up to 1000 °C. Results were explained in the light of a structural irreversible dislocation (SD) of the crystals of garnet almandine Fe2+3Al2Si3O12 and pyrope Mg3Al2Si3O12. Characterization of the mineral was carried out with the help of XRD, SEM and FT-IR measurements.

Keywords: garnet abrasive, heat treatment, water jet cutting, hardness abrasiveness

Procedia PDF Downloads 299
758 High Thermal Selective Detection of NOₓ Using High Electron Mobility Transistor Based on Gallium Nitride

Authors: Hassane Ouazzani Chahdi, Omar Helli, Bourzgui Nour Eddine, Hassan Maher, Ali Soltani

Abstract:

The real-time knowledge of the NO, NO₂ concentration at high temperature, would allow manufacturers of automobiles to meet the upcoming stringent EURO7 anti-pollution measures for diesel engines. Knowledge of the concentration of each of these species will also enable engines to run leaner (i.e., more fuel efficient) while still meeting the anti-pollution requirements. Our proposed technology is promising in the field of automotive sensors. It consists of nanostructured semiconductors based on gallium nitride and zirconia dioxide. The development of new technologies for selective detection of NO and NO₂ gas species would be a critical enabler of superior depollution. The current response was well correlated to the NO concentration in the range of 0–2000 ppm, 0-2500 ppm NO₂, and 0-300 ppm NH₃ at a temperature of 600.

Keywords: NOₓ sensors, HEMT transistor, anti-pollution, gallium nitride, gas sensor

Procedia PDF Downloads 214
757 Effect of Time and Rate of Nitrogen Application on the Malting Quality of Barley Yield in Sandy Soil

Authors: A. S. Talaab, Safaa, A. Mahmoud, Hanan S. Siam

Abstract:

A field experiment was conducted during the winter season of 2013/2014 in the barley production area of Dakhala – New Valley Governorate, Egypt to assess the effect of nitrogen rate and time of N fertilizer application on barley grain yield, yield components and N use efficiency of barley and their association with grain yield. The treatments consisted of three levels of nitrogen (0, 70 and 100 kg N/acre) and five application times. The experiment was laid out as a randomized complete block design with three replication. Results revealed that barley grain yield and yield components increased significantly in response to N rate. Splitting N fertilizer amount at several times result in significant effect on grain yield, yield components, protein content and N uptake efficiency when compared with the entire N was applied at once. Application of N at rate of 100 kg N/acre resulted in accumulation of nitrate in the subsurface soil > 30cm. When N application timing considered, less NO3 was found in the soil profile with splitting N application compared with all preplans application.

Keywords: nitrogen use efficiency, splitting N fertilizer, barley, NO3

Procedia PDF Downloads 282
756 Effect of Robot Configuration Parameters, Masses and Friction on Painlevé Paradox for a Sliding Two-Link (P-R) Robot

Authors: Hassan Mohammad Alkomy, Hesham Elkaranshawy, Ahmed Ibrahim Ashour, Khaled Tawfik Mohamed

Abstract:

For a rigid body sliding on a rough surface, a range of uncertainty or non-uniqueness of solution could be found, which is termed: Painlevé paradox. Painlevé paradox is the reason of a wide range of bouncing motion, observed during sliding of robotic manipulators on rough surfaces. In this research work, the existence of the paradox zone during the sliding motion of a two-link (P-R) robotic manipulator with a unilateral constraint is investigated. Parametric study is performed to investigate the effect of friction, link-length ratio, total height and link-mass ratio on the paradox zone.

Keywords: dynamical system, friction, multibody system, painlevé paradox, robotic systems, sliding robots, unilateral constraint

Procedia PDF Downloads 425
755 A Review of the Parameters Used in Gateway Selection Schemes for Internet Connected MANETs

Authors: Zainab S. Mahmood, Aisha H. Hashim, Wan Haslina Hassan, Farhat Anwar

Abstract:

The wide use of the internet-based applications bring many challenges to the researchers to guarantee the continuity of the connections needed by the mobile hosts and provide reliable Internet access for them. One of proposed solutions by Internet Engineering Task Force (IETF) is to connect the local, multi-hop, and infrastructure-less Mobile Ad hoc Network (MANET) with Internet structure. This connection is done through multi-interface devices known as Internet Gateways. Many issues are related to this connection like gateway discovery, hand off, address auto-configuration and selecting the optimum gateway when multiple gateways exist. Many studies were done proposing gateway selection schemes with a single selection criterion or weighted multiple criteria. In this research, a review of some of these schemes is done showing the differences, the features, the challenges and the drawbacks of each of them.

Keywords: Internet Gateway, MANET, mobility, selection criteria

Procedia PDF Downloads 391
754 The Acoustic Features of Ulu Terengganu Malay Monophthongs

Authors: Siti Nadiah Nuwawi, Roshidah Hassan

Abstract:

Dialect is one of the language variants emerge due to certain factors. One of the distinctive dialects spoken by people in Malaysia is the one spoken by those who reside in the inland area of the East Peninsular Malaysia; Hulu Terengganu, which is known as Ulu Terengganu Malay dialect. This dialect is unique since it possesses ancient elements in its phonology elements, which makes it is hard to be understood by people who come from other states. There is dearth of acoustic studies of the dialect in which this paper aims to attain by describing the quality of the monophthongs found in the dialect instrumentally based on their first and second formant values. The hertz values are observed and recorded from the waveforms and spectrograms depicted in PRAAT version 6.0.43 software. The findings show that Ulu Terengganu Malay speakers produced ten monophthongs namely /ɛ/, /e/, /a/, /ɐ/, /ɞ/, /ɔ/, /i/, /o/, /ɵ/ and /ɘ/ which applauds a few monophthongs suggested by past researchers which were based on auditory impression namely /ɛ/, /e/, /a/, ɔ/, and /i/. It also discovers the other five monophthongs of the dialect which are unknown before namely /ɐ/, /ɞ/, /o/, /ɵ/ and /ɘ/.

Keywords: acoustic analysis, dialect, formant values, monophthongs, Ulu Terengganu Malay

Procedia PDF Downloads 142
753 Documents Emotions Classification Model Based on TF-IDF Weighting Measure

Authors: Amr Mansour Mohsen, Hesham Ahmed Hassan, Amira M. Idrees

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Emotions classification of text documents is applied to reveal if the document expresses a determined emotion from its writer. As different supervised methods are previously used for emotion documents’ classification, in this research we present a novel model that supports the classification algorithms for more accurate results by the support of TF-IDF measure. Different experiments have been applied to reveal the applicability of the proposed model, the model succeeds in raising the accuracy percentage according to the determined metrics (precision, recall, and f-measure) based on applying the refinement of the lexicon, integration of lexicons using different perspectives, and applying the TF-IDF weighting measure over the classifying features. The proposed model has also been compared with other research to prove its competence in raising the results’ accuracy.

Keywords: emotion detection, TF-IDF, WEKA tool, classification algorithms

Procedia PDF Downloads 445
752 Behavioral Intentions and Cognitive-Affective Effects of Exposure to YouTube Advertisements among College Students

Authors: Abd El-Basit Ahmed Hashem Mahmoud, Othman Fekry Abdelbaki

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This study attempts to investigate the exposure to YouTube ads among Egyptian college students, their attitudes towards these ads, behavioral intentions to watch them, and the effects of this exposure and to examine the relationships among these variables as well. The current study is theoretically guided by the theory of reasoned action (TRA) and cognitive-affective behavioral model (CAB) through a questionnaire survey administered to a convenience sample of 390 college students who watch YouTube videos from Cairo University, Egypt from February to May 2019. The results showed that 98.7% of respondents exposed to YouTube ads, and both of their attitudes towards YouTube ads exposure and their intentions to this exposure were moderately positive. The findings also indicated that respondents' gender had a significant impact on their intention to expose these ads. One-way ANOVA indicated that their attitudes towards exposure to YouTube ads influenced their behavioral intentions to watch these ads, and it also demonstrated that their behavioral intentions to watch these ads had an impact on the exposure to such ads. Pearson correlation revealed that there was a significant positive relationship between respondents' attitudes towards YouTube ads exposure and the cognitive, affective, and behavioral effects of this exposure.

Keywords: attitudes, behavioral intentions, theory of reasoned action, YouTube ads

Procedia PDF Downloads 119
751 Collaborative and Context-Aware Learning Approach Using Mobile Technology

Authors: Sameh Baccari, Mahmoud Neji

Abstract:

In recent years, the rapid developments on mobile devices and wireless technologies enable new dimension capabilities for the learning domain. This dimension facilitates people daily activities and shortens the distances between individuals. When these technologies have been used in learning, a new paradigm has been emerged giving birth to mobile learning. Because of the mobility feature, m-learning courses have to be adapted dynamically to the learner’s context. The main challenge in context-aware mobile learning is to develop an approach building the best learning resources according to dynamic learning situations. In this paper, we propose a context-aware mobile learning system called Collaborative and Context-aware Mobile Learning System (CCMLS). It takes into account the requirements of Mobility, Collaboration and Context-Awareness. This system is based on the semantic modeling of the learning context and the learning content. The adaptation part of this approach is made up of adaptation rules to propose and select relevant resources, learning partners and learning activities based not only on the user’s needs, but also on its current context.

Keywords: mobile learning, mobile technologies, context-awareness, collaboration, semantic web, adaptation engine, adaptation strategy, learning object, learning context

Procedia PDF Downloads 277
750 The Effect of Tax Avoidance on Firm Value: Evidence from Amman Stock Exchange

Authors: Mohammad Abu Nassar, Mahmoud Al Khalilah, Hussein Abu Nassar

Abstract:

The purpose of this study is to examine whether corporate tax avoidance practices can impact firm value in the Jordanian context. The study employs a quantitative approach using s sample of (124) industrial and services companies listed on the Amman Stock Exchange for the period from 2010 to 2019. Multiple linear regression analysis has been applied to test the study's hypothesis. The study employs effective tax rate and book-tax difference to measure tax avoidance and Tobin's Q factor to measure firm value. The results of the study revealed that tax avoidance practices, when measured using effective tax rates, do not significantly impact firm value. When the book-tax difference is used to measure tax avoidance, the study results showed a negative impact on firm value. The result of the study has not supported the traditional view of tax avoidance as a transfer of wealth from the government to shareholders for industrial and services companies listed on the Amman Stock Exchange, indicating that Jordanian firms should not use tax avoidance strategies to enhance their value.

Keywords: tax avoidance, effective tax rate, book-tax difference, firm value, Amman stock exchange

Procedia PDF Downloads 124
749 Comparisons Growth Indices of Huso huso Prebroodstock Rearing Environments (Pond and Concrete Tank) for Production of Meat

Authors: Mohamad Ali Yazdani Sadati, Mir Hamed Sayed Hassani, Mahmoud Shakorian, Rezvanollah Kazemi, Bahareh Younes Haghighi

Abstract:

The efficiency of two rearing environments in culture and effect on growth performance of beluga (Huso huso) were investigated. In accordance two group of three years Huso huso ((Average weight of 9.93±0.305 and 10±0.5Kg) density (0.5 and 25 kg/m2)) with 3 replicate were stocked in two culture environment and reared with formulated diet including protein 43% and energy 22 MJ/ kg for 12 month from 2014.6.19 to 2015.9.10 A.D. In the end of rearing period, indices of Final weight, final biomass, daily growth and body percent weight fish reared in cement tank (20.1±0.6, 2016.66±5.77,0.112±0.00239 and 102.35±1.1kg) were significantly higher than fish reared in pond (17.4±0.4, 1746.66±7.2, 0.082±0.118 and 74.15±4.71 kg), respectively P < 0.05). Food efficiency ratio between two group was not significantly different (P > 0.05). The result of this study indicated that except of primary cost of building concrete tank, Huso huso prebroodstocking in cement tank is better than pond for result of increasing growth rate in culture rearing and more effective management.

Keywords: cement tank, earthen pond, Huso huso, prebroodstocking

Procedia PDF Downloads 295
748 Effectiveness of an Unorthodox Intervention for Work-Family Interaction: A Field Experiment

Authors: Hassan Rasool

Abstract:

There is limited research in the intervention domain of work family interaction. We identified that meditation could be effective in coping work family conflict and nurturing work family facilitation across domains. We conducted pretest posttest control group field experiment on a sample of sixty employees to test the effectiveness of meditation in a financial sector organization. Empirical evidence confirms that the intervention was effective in coping work family conflict & nurturing facilitation across work & home domains. The intervention, also positively affected a known outcome (i.e. satisfaction at work and home) of work family interaction. Future research perspectives on the use of unorthodox interventions in the domain of work family interaction are also discussed.

Keywords: work family interaction, meditation, satisfaction, experiment

Procedia PDF Downloads 424
747 In silico Analysis of Isoniazid Resistance in Mycobacterium tuberculosis

Authors: A. Nusrath Unissa, Sameer Hassan, Luke Elizabeth Hanna

Abstract:

Altered drug binding may be an important factor in isoniazid (INH) resistance, rather than major changes in the enzyme’s activity as a catalase or peroxidase (KatG). The identification of structural or functional defects in the mutant KatGs responsible for INH resistance remains as an area to be explored. In this connection, the differences in the binding affinity between wild-type (WT) and mutants of KatG were investigated, through the generation of three mutants of KatG, Ser315Thr [S315T], Ser315Asn [S315N], Ser315Arg [S315R] and a WT [S315]) with the help of software-MODELLER. The mutants were docked with INH using the software-GOLD. The affinity is lower for WT than mutant, suggesting the tight binding of INH with the mutant protein compared to WT type. These models provide the in silico evidence for the binding interaction of KatG with INH and implicate the basis for rationalization of INH resistance in naturally occurring KatG mutant strains of Mycobacterium tuberculosis.

Keywords: Mycobacterium tuberculosis, KatG, INH resistance, mutants, modelling, docking

Procedia PDF Downloads 277
746 Medical Social Work: Connotation, Prospects, and Challenges in Pakistan

Authors: Syeda Mahnaz Hassan

Abstract:

Social work as a specialized field, grounded in scientific knowledge and skills, is more inclined towards problem-solving process rather than charity focused approach. Medical social work, as a primary method, deals with the bio-psychosocial-spiritual elements of an individual with a problem and assesses the pliability and strength of the patients, social support systems, and their families, to assist the patients to resolve their problems independently. The medical social worker, also known as case-worker or care-worker, has to play a substantial role in the rehabilitation and retrieval of an affected person. This paper examines the roles played and responsibilities discharged by the Medical Social Workers internationally and specifically concerning Pakistan. The capacity constraints and challenges confronted by Medical Social Workers in hospitals have also been highlighted, and some policy implications have been suggested to enhance the capabilities of Medical Social Workers for serving the patients in a befitting manner.

Keywords: medical social work, Pakistan, patients, rehabilitation

Procedia PDF Downloads 325
745 Prospects and Challenges of Enforcing Accountability and Transperancy for Good Governance: An Analysis of Nigeria’s Situation

Authors: Mahmoud Datti Yola

Abstract:

There is wider agreement among the scholars of political science and public administration that transparency and accountability constituted one of the most crucial ingredients of good governance. In addition democratic government is expected to be accountable and responsive to the wishes and aspirations of the people. In Nigeria, after more than fifteen years to the handover of power to the civilian administration, the leaders has not been at their best, as people’ expectations for nation building, socio-economic progress and better opportunities has been dashed by high level corruption, rising insecurity, absence of the rule of law and lack of transparency and accountability. The objective of this paper is to examine the prospects and challenges of transparency and accountability in Nigeria’s democratic governance. The study utilizes secondary data for this purpose. The study is of the view that the enormous task of dealing with the issue of corruption, insecurity and promotion of ethics and accountability in Nigeria lies not only in effective oversight of the executive by the legislative bodies, respect for the rule of law and an independent judiciary, but also in the ability of the citizens, civil society organizations and other associations to hold elected and appointed officials accountable.

Keywords: good governance, transperancy, accountability, Nigeria

Procedia PDF Downloads 565
744 Desing of PSS and SVC to Improve Power System Stability

Authors: Mahmoud Samkan

Abstract:

In this paper, the design and assessment of new coordination between Power System Stabilizers (PSSs) and Static Var Compensator (SVC) in a multimachine power system via statistical method are proposed. The coordinated design problem of PSSs and SVC over a wide range of loading conditions is handled as an optimization problem. The Bacterial Swarming Optimization (BSO), which synergistically couples the Bacterial Foraging (BF) with the Particle Swarm Optimization (PSO), is employed to seek for optimal controllers parameters. By minimizing the proposed objective function, in which the speed deviations between generators are involved; stability performance of the system is enhanced. To compare the capability of PSS and SVC, both are designed independently, and then in a coordinated manner. Simultaneous tuning of the BSO based coordinated controller gives robust damping performance over wide range of operating conditions and large disturbance in compare to optimized PSS controller based on BSO (BSOPSS) and optimized SVC controller based on BSO (BSOSVC). Moreover, a statistical T test is executed to validate the robustness of coordinated controller versus uncoordinated one.

Keywords: SVC, PSSs, multimachine power system, coordinated design, bacteria swarm optimization, statistical assessment

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