Search results for: Tariq Yasir
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 148

Search results for: Tariq Yasir

148 Calendar Anomalies in Islamic Frontier Markets

Authors: Aslam Faheem, Hunjra Ahmed Imran, Tayachi Tahar, Verhoeven Peter, Tariq Yasir

Abstract:

We investigate the evidence of three risk-adjusted calendar anomalies in eight frontier markets. Our sample consists of the daily closing prices of their stock indices for the period of January 2006 to September 2019. We categorize the data with respect to day-of-the-week, Lunar calendar and Islamic calendar. Using Morgan Stanley Capital International (MSCI) eight Markets Index as our proxy of the market portfolio, most of the frontier markets tested exhibit calendar seasonality. We confirm that systematic risk varies with respect to day-of-the-week, Lunar months and Islamic months. After consideration of time-varying risk and applying Bonferroni correction, few frontier markets exhibit profitable investment opportunities from calendar return anomalies for active investment managers.

Keywords: asset pricing, frontier markets, market efficiency, Islamic calendar effects, Islamic stock markets

Procedia PDF Downloads 133
147 On Chromaticity of Wheels

Authors: Zainab Yasir Abed Al-Rekaby, Abdul Jalil M. Khalaf

Abstract:

Let the vertices of a graph such that every two adjacent vertices have different color is a very common problem in the graph theory. This is known as proper coloring of graphs. The possible number of different proper colorings on a graph with a given number of colors can be represented by a function called the chromatic polynomial. Two graphs G and H are said to be chromatically equivalent, if they share the same chromatic polynomial. A Graph G is chromatically unique, if G is isomorphic to H for any graph H such that G is chromatically equivalent to H. The study of chromatically equivalent and chromatically unique problems is called chromaticity. This paper shows that a wheel W12 is chromatically unique.

Keywords: chromatic polynomial, chromatically equivalent, chromatically unique, wheel

Procedia PDF Downloads 400
146 Technology in English Language Teaching and Its Benefits in Improving Language Skills

Authors: Yasir Naseem

Abstract:

In this fast-growing and evolving world, usage and adoption of technology have displayed an essential component of the learning process, both in and out of the class, which converges and incorporates every domain of the learning aspects. It aids in learning distinct entities irrespective of their levels of challenge. It also incorporates both viewpoints of learning, i.e., competence as well as the performances of the learner. In today's learning scenario, nearly every language class ordinarily uses some form of technology. It integrates with various teaching methodologies and transforms in a way that now it grew as an integral part of the language learning courses. It has been employed to facilitate, promote, and enhances language learning. It facilitates educators in numerous ways and enhances their methodologies by equipping them to modify classroom activities, which covers every aspect of language learning.

Keywords: communication, methodology, technology, skills

Procedia PDF Downloads 149
145 Study and Construction on Signalling System during Reverse Motion Due to Obstacle

Authors: S. M. Yasir Arafat

Abstract:

Driving models are needed by many researchers to improve traffic safety and to advance autonomous vehicle design. To be most useful, a driving model must state specifically what information is needed and how it is processed. So we developed an “Obstacle Avoidance and Detection Autonomous Car” based on sensor application. The ever increasing technological demands of today call for very complex systems, which in turn require highly sophisticated controllers to ensure that high performance can be achieved and maintained under adverse conditions. Based on a developed model of brakes operation, the controller of braking system operation has been designed. It has a task to enable solution to the problem of the better controlling of braking system operation in a more accurate way then it was the case now a day.

Keywords: automobile, obstacle, safety, sensing

Procedia PDF Downloads 338
144 A Study of Chromatic Uniqueness of W14

Authors: Zainab Yasir Al-Rekaby, Abdul Jalil M. Khalaf

Abstract:

Coloring the vertices of a graph such that every two adjacent vertices have different color is a very common problem in the graph theory. This is known as proper coloring of graphs. The possible number of different proper colorings on a graph with a given number of colors can be represented by a function called the chromatic polynomial. Two graphs G and H are said to be chromatically equivalent, if they share the same chromatic polynomial. A Graph G is chromatically unique, if G is isomorphic to H for any graph H such that G is chromatically equivalent to H. The study of chromatically equivalent and chromatically unique problems is called chromaticity. This paper shows that a wheel W14 is chromatically unique.

Keywords: chromatic polynomial, chromatically Equivalent, chromatically unique, wheel

Procedia PDF Downloads 386
143 Pattern Recognition Search: An Advancement Over Interpolation Search

Authors: Shahpar Yilmaz, Yasir Nadeem, Syed A. Mehdi

Abstract:

Searching for a record in a dataset is always a frequent task for any data structure-related application. Hence, a fast and efficient algorithm for the approach has its importance in yielding the quickest results and enhancing the overall productivity of the company. Interpolation search is one such technique used to search through a sorted set of elements. This paper proposes a new algorithm, an advancement over interpolation search for the application of search over a sorted array. Pattern Recognition Search or PR Search (PRS), like interpolation search, is a pattern-based divide and conquer algorithm whose objective is to reduce the sample size in order to quicken the process and it does so by treating the array as a perfect arithmetic progression series and thereby deducing the key element’s position. We look to highlight some of the key drawbacks of interpolation search, which are accounted for in the Pattern Recognition Search.

Keywords: array, complexity, index, sorting, space, time

Procedia PDF Downloads 201
142 Emotion Recognition in Video and Images in the Wild

Authors: Faizan Tariq, Moayid Ali Zaidi

Abstract:

Facial emotion recognition algorithms are expanding rapidly now a day. People are using different algorithms with different combinations to generate best results. There are six basic emotions which are being studied in this area. Author tried to recognize the facial expressions using object detector algorithms instead of traditional algorithms. Two object detection algorithms were chosen which are Faster R-CNN and YOLO. For pre-processing we used image rotation and batch normalization. The dataset I have chosen for the experiments is Static Facial Expression in Wild (SFEW). Our approach worked well but there is still a lot of room to improve it, which will be a future direction.

Keywords: face recognition, emotion recognition, deep learning, CNN

Procedia PDF Downloads 157
141 Scar Removal Stretegy for Fingerprint Using Diffusion

Authors: Mohammad A. U. Khan, Tariq M. Khan, Yinan Kong

Abstract:

Fingerprint image enhancement is one of the most important step in an automatic fingerprint identification recognition (AFIS) system which directly affects the overall efficiency of AFIS. The conventional fingerprint enhancement like Gabor and Anisotropic filters do fill the gaps in ridge lines but they fail to tackle scar lines. To deal with this problem we are proposing a method for enhancing the ridges and valleys with scar so that true minutia points can be extracted with accuracy. Our results have shown an improved performance in terms of enhancement.

Keywords: fingerprint image enhancement, removing noise, coherence, enhanced diffusion

Procedia PDF Downloads 488
140 Securing Mobile Ad-Hoc Network Utilizing OPNET Simulator

Authors: Tariq A. El Shheibia, Halima Mohamed Belhamad

Abstract:

This paper is considered securing data based on multi-path protocol (SDMP) in mobile ad hoc network utilizing OPNET simulator modular 14.5, including the AODV routing protocol at the network as based multi-path algorithm for message security in MANETs. The main idea of this work is to present a way that is able to detect the attacker inside the MANETs. The detection for this attacker will be performed by adding some effective parameters to the network.

Keywords: MANET, AODV, malicious node, OPNET

Procedia PDF Downloads 264
139 60 GHz Multi-Sector Antenna Array with Switchable Radiation-Beams for Small Cell 5G Networks

Authors: N. Ojaroudi Parchin, H. Jahanbakhsh Basherlou, Y. Al-Yasir, A. M. Abdulkhaleq, R. A. Abd-Alhameed, P. S. Excell

Abstract:

A compact design of multi-sector patch antenna array for 60 GHz applications is presented and discussed in details. The proposed design combines five 1×8 linear patch antenna arrays, referred to as sectors, in a multi-sector configuration. The coaxial-fed radiation elements of the multi-sector array are designed on 0.2 mm Rogers RT5880 dielectrics. The array operates in the frequency range of 58-62 GHz and provides switchable directional/omnidirectional radiation beams with high gain and high directivity characteristics. The designed multi-sector array exhibits good performances and could be used in the fifth generation (5G) cellular networks.

Keywords: mm-wave communications, multi-sector array, patch antenna, small cell networks

Procedia PDF Downloads 115
138 Modification of Four Layer through the Thickness Woven Structure for Improved Impact Resistance

Authors: Muhammad Liaqat, Hafiz Abdul Samad, Syed Talha Ali Hamdani, Yasir Nawab

Abstract:

In the current research, the four layers, orthogonal through the thickness, 2D woven, 3D fabric structure was modified to improve the impact resistance of 3D fabric reinforced composites. This was achieved by imparting the auxeticity into four layers through the thickness woven structure. A comparison was made between the standard and modified four layers through the thickness woven structure in terms of auxeticity, penetration and impact resistance. It was found that the modified structure showed auxeticity in both warp and weft direction. It was also found that the penetration resistance of modified sample was less as compared to the standard structure, but impact resistance was improved up to 6.7% of modified four layers through the thickness woven structure.

Keywords: 2D woven, 3D fabrics, auxetic, impact resistance, orthogonal through the thickness

Procedia PDF Downloads 304
137 Seersucker Fabrics Development Using Single Warp Beam

Authors: Khubab Shaker, Yasir Nawab, Muhammad Usman Javed, Muhammad Umair, Muhammad Maqsood

Abstract:

Seersucker is a thin and puckered fabric commonly striped or chequered, used to make clothing for spring and woven in such a way that some threads bunch together, giving the fabric a wrinkled appearance in places. Due to use of two warp beams, such fabrics were not possible to weave on conventional weaving machines. Objective of this study was to weave a seersucker fabric on conventional looms using single warp beam. This objective was achieved using two types of yarns, forming stripes in weft: one being 100% cotton yarn and the other core spun elastane yarn with sheath of cotton (95.7% cotton and 4.3% elastane). Stress-strain behaviour of the produced fabric samples were tested and explained.

Keywords: seersucker fabrics, elastane yarns, single warp beam, weaving

Procedia PDF Downloads 494
136 Alternative Mathematical form for Determining the Effectiveness of High-LET Radiations at Lower Doses Region

Authors: Abubaker A. Yousif, Muhamad S. Yasir

Abstract:

The Effectiveness of lower doses of high-LET radiations is not accurately determined by using energy-based physical parameters such as absorbed dose and radio-sensitivity parameters. Therefore, an attempt has been carried out in this research to propose alternative parameter that capable to quantify the effectiveness of these high LET radiations at lower doses regions. The linear energy transfer and mean free path are employed to achieve this objective. A new mathematical form of the effectiveness of high-LET radiations at lower doses region has been formulated. Based on this parameter, the optimized effectiveness of high-LET radiations occurs when the energy of charged particles is deposited at spacing of 2 nm for primary ionization.

Keywords: effectiveness, low dose, radiation mean free path, linear energy transfer

Procedia PDF Downloads 430
135 Evaluation Performance of Transport Vehicle on Different Surfaces

Authors: Hussein Abbas Jebur, Yasir Abd Ulrazzaq

Abstract:

This study was carried out at the farm of El-Gemmaiza Agriculture Research Station, El-Garbia Governorate Egypt, to determine the performance characteristics of an agricultural transport. The performance of this transportation was compared between three surfaces (asphalt, dusty and field). The study was concentrated on the rate of drawbar pull, slip ratio, tractive efficiency and specific energy per unit area. The comparison was made under three different surfaces (asphalt, dusty and field), different traveling speeds from (3.38 to 6.55 km/h) and variable weights (0 and 300 kg). The results showed that the highest value of the tractive efficiency 60.20% was obtained at traveling speed 4.00 km/h with weight on the rear wheel on the asphalt surface. The highest value of specific energy 1.93 kW.h/ton during use of ballast on rear tractor wheels at traveling speed 3.38 km/h on the field surface.

Keywords: tractor, energy, transportation, weight, power

Procedia PDF Downloads 259
134 Automated Localization of Palpebral Conjunctiva and Hemoglobin Determination Using Smart Phone Camera

Authors: Faraz Tahir, M. Usman Akram, Albab Ahmad Khan, Mujahid Abbass, Ahmad Tariq, Nuzhat Qaiser

Abstract:

The objective of this study was to evaluate the Degree of anemia by taking the picture of the palpebral conjunctiva using Smartphone Camera. We have first localized the region of interest from the image and then extracted certain features from that Region of interest and trained SVM classifier on those features and then, as a result, our system classifies the image in real-time on their level of hemoglobin. The proposed system has given an accuracy of 70%. We have trained our classifier on a locally gathered dataset of 30 patients.

Keywords: anemia, palpebral conjunctiva, SVM, smartphone

Procedia PDF Downloads 455
133 Isolation and Molecular Identification of Two Fungal Strains Capable of Degrading hydrocarbon Contaminants on Saudi Arabian Environment

Authors: Amr A. EL Hanafy, Yasir Anwar, Saleh A. Mohamed, Saleh Mohamed Saleh Al-Garni, Jamal S. M. Sabir , Osama A. H. Abu Zinadah, Mohamed Morsi Ahmed

Abstract:

In the vicinity of the red sea about 15 fungi species were isolated from oil contaminated sites. On the basis of aptitude to degrade the crude oil and DCPIP assay, two fungal isolates were selected amongst 15 oil degrading strains. Analysis of ITS-1, ITS-2 and amplicon pyrosequencing studies of fungal diversity revealed that these strains belong to Penicillium and Aspergillus species. Two strains that proved to be the most efficient in degrading crude oil was Aspergillus niger (54 %) and Penicillium commune (48 %) Subsequent to two weeks of cultivation in BHS medium the degradation rate were recorded by using spectrophotometer and GC-MS. Hence, it is cleared that these fungal strains has the capability of degradation and can be utilized for cleaning the Saudi Arabian environment.

Keywords: fungal strains, hydrocarbon contaminants, molecular identification, biodegradation, GC-MS

Procedia PDF Downloads 492
132 Mobile Cloud Computing: How to Improve

Authors: Abdullah Aljumah, Tariq Ahamad

Abstract:

The simplest possible human-computer interaction is mobile cloud computing as it emerges and makes the use of all modern-day human-oriented technology. The main aim of this idea is the QoS (quality of service) by using user-friendly and reliable software over the global network in order to make it economical by reducing cost, reliable, and increase the main storage. Since we studied and went through almost all the existing related work in this area and we came up with some challenges that will rise or might be rising for some basic areas in mobile cloud computing and mostly stogie and security area. In this research article, we suggest some recommendation for mobile cloud computing and for its security that will help in building more powerful tools to handle all this pressure.

Keywords: Cloud Computing, MCC, SAAS, computer interaction

Procedia PDF Downloads 343
131 High-Frequency Induction Heat Sintering of Al/SiC/GNS Nanocomposites and Their Tribological Properties

Authors: Mohammad Islam, Iftikhar Ahmad, Hany S. Abdo, Yasir Khalid

Abstract:

High-frequency induction heat sintering (HFIHS) is a fast, efficient powder consolidation technique. In this work, aluminum (Al) powder was mixed with silicon carbide (SiC) and/or graphene nanosheets (GNS) in different proportions and compacted using HFIHS process to produce dense nanocomposites. The nanostructures dispersion was assessed via electron microscopy using both SEM and TEM. Tribological behavior of the nanocomposites was investigated at different loads to determine wear rate and coefficient of friction. The scratch profiles were examined under the microscope to correlate wear properties with the microstructure. While the addition of SiC nanoparticles enhances microhardness values, GNS incorporation promotes dry lubricity with strikingly different wear scratch morphologies. Such Al/SiC/GNS material compositions can be explored for use in automotive brake pad and thermal management applications.

Keywords: aluminum nanocomposites, silicon carbide, graphene nanosheets, tribology

Procedia PDF Downloads 279
130 Mining Diagnostic Investigation Process

Authors: Sohail Imran, Tariq Mahmood

Abstract:

In complex healthcare diagnostic investigation process, medical practitioners have to focus on ways to standardize their processes to perform high quality care and optimize the time and costs. Process mining techniques can be applied to extract process related knowledge from data without considering causal and dynamic dependencies in business domain and processes. The application of process mining is effective in diagnostic investigation. It is very helpful where a treatment gives no dispositive evidence favoring it. In this paper, we applied process mining to discover important process flow of diagnostic investigation for hepatitis patients. This approach has some benefits which can enhance the quality and efficiency of diagnostic investigation processes.

Keywords: process mining, healthcare, diagnostic investigation process, process flow

Procedia PDF Downloads 491
129 A Modified Shannon Entropy Measure for Improved Image Segmentation

Authors: Mohammad A. U. Khan, Omar A. Kittaneh, M. Akbar, Tariq M. Khan, Husam A. Bayoud

Abstract:

The Shannon Entropy measure has been widely used for measuring uncertainty. However, in partial settings, the histogram is used to estimate the underlying distribution. The histogram is dependent on the number of bins used. In this paper, a modification is proposed that makes the Shannon entropy based on histogram consistent. For providing the benefits, two application are picked in medical image processing applications. The simulations are carried out to show the superiority of this modified measure for image segmentation problem. The improvement may be contributed to robustness shown to uneven background in images.

Keywords: Shannon entropy, medical image processing, image segmentation, modification

Procedia PDF Downloads 464
128 Universal Screening for GBS and Efficacy of GBS Intrapartum Antibiotic Prophylaxis [IAP] an Al Rahba Experience

Authors: Ritu Nambiar, Shazia Tariq, Sumaira Jamil, Farida Munawar, Imelda Israell

Abstract:

GBS has emerged as a leading cause of neonatal infections worldwide and clinical trials have demonstrated that giving IAP was effective in reducing early onset GBS (EOGBS) disease of the newborn. There is no available data on the prevalence of GBS in the UAE, therefore, a retrospective chart analysis of our parturients were done to look at our prevalence. The aim of this study is: 1. To study the prevalence of GBS colonization of parturients at al Rahba Hospital following universal screening between 35-37 week. 2. To look at efficacy of GBS intrapartum antibiotic prophylaxis by NICU admission for EO GBS disease of the newborn. 1) The prevalence of GBS in our patient population is 24.15%. 2) Incidence of EO GBS disease of the newborn was 0.6%.

Keywords: GBS Screening, universal intrapartum antibiotic prophylaxis, parturients, newborn

Procedia PDF Downloads 362
127 Fuzzy Approach for Fault Tree Analysis of Water Tube Boiler

Authors: Syed Ahzam Tariq, Atharva Modi

Abstract:

This paper presents a probabilistic analysis of the safety of water tube boilers using fault tree analysis (FTA). A fault tree has been constructed by considering all possible areas where a malfunction could lead to a boiler accident. Boiler accidents are relatively rare, causing a scarcity of data. The fuzzy approach is employed to perform a quantitative analysis, wherein theories of fuzzy logic are employed in conjunction with expert elicitation to calculate failure probabilities. The Fuzzy Fault Tree Analysis (FFTA) provides a scientific and contingent method to forecast and prevent accidents.

Keywords: fault tree analysis water tube boiler, fuzzy probability score, failure probability

Procedia PDF Downloads 88
126 Fabrication of ZnO Nanorods Based Biosensor via Hydrothermal Method

Authors: Muhammad Tariq, Jafar Khan Kasi, Samiullah, Ajab Khan Kasi

Abstract:

Biosensors are playing vital role in industrial, clinical, and chemical analysis applications. Among other techniques, ZnO based biosensor is an easy approach due to its exceptional chemical and electrical properties. ZnO nanorods have positively charged isoelectric point which helps immobilize the negative charge glucose oxides (GOx). Here, we report ZnO nanorods based biosensors for the immobilization of GOx. The ZnO nanorods were grown by hydrothermal method on indium tin oxide substrate (ITO). The fabrication of biosensors was carried through batch processing using conventional photolithography. The buffer solutions of GOx were prepared in phosphate with a pH value of around 7.3. The biosensors effectively immobilized the GOx and result was analyzed by calculation of voltage and current on nanostructures.

Keywords: hydrothermal growth, sol-gel, zinc dioxide, biosensors

Procedia PDF Downloads 269
125 Quality Assurance in Software Design Patterns

Authors: Rabbia Tariq, Hannan Sajjad, Mehreen Sirshar

Abstract:

Design patterns are widely used to make the process of development easier as they greatly help the developers to develop the software. Different design patterns have been introduced till now but the behavior of same design pattern may differ in different domains that can lead to the wrong selection of the design pattern. The paper aims to discover the design patterns that suits best with respect to their domain thereby helping the developers to choose an effective design pattern. It presents the comprehensive analysis of design patterns based on different methodologies that include simulation, case study and comparison of various algorithms. Due to the difference of the domain the methodology used in one domain may be inapplicable to the other domain. The paper draws a conclusion based on strength and limitation of each design pattern in their respective domain.

Keywords: design patterns, evaluation, quality assurance, software domains

Procedia PDF Downloads 490
124 Detailed Feasibility and Design of a Grid-Tied PV and Building Integrated Photovoltaic System for a Commercial Healthcare Building

Authors: Muhammad Ali Tariq

Abstract:

Grid-connected PV systems have drawn tremendous attention of researchers in the past recent years. The report elucidates the development of efficient and stable solar PV energy conversion systems after thorough analysis at various facets like PV module characteristics, its arrangement, power electronics and MPPT topologies, the stability of the grid, and economic viability over its lifetime. This report and feasibility study will try to bring all optimizing approaches and design calculations which are required for generating energy from BIPV and roof-mounted solar PV in a convenient, sustainable, and user-friendly way.

Keywords: building integrated photovoltaic system, grid integration, solar resource assessment, return on investment, multi MPPT-inverter, levelised cost of electricity

Procedia PDF Downloads 106
123 Genistein Suppresses Doxorubicin Associated Genotoxicity in Human Lymphocytes

Authors: Tanveer Beg, Yasir H. Siddique, Gulshan Ara, Asfar S. Azmi, Mohammad Afzal

Abstract:

Doxorubicin is a well-known DNA intercalating chemotherapy drug that is widely used for treatment of different cancers. Its clinical utility is limited due to the observed genotoxic side effects on healthy cells suggesting that newer combination and genoprotective regimens are urgently needed for the management of doxorubicin chemotherapy. Some dietary phytochemicals are well known for their protective mechanism of action and genistein from soy is recognized as an anti-oxidant with similar properties. Therefore, the present study investigates the effect of genistein against the genotoxic doses of doxorubicin by assessing chromosomal aberrations, sister chromatid exchanges, cell cycle kinetics, cell viability, apoptosis, and DNA damage markers in cultured human lymphocytes. Our results reveal that genistein treatment significantly suppresses genotoxic damage induced by doxorubicin. It is concluded that genistein has the potential to reduce the genotoxicity induced by anti-cancer drugs, thereby reducing the chances of developing secondary tumors during the therapy.

Keywords: apoptosis, DNA damage markers, doxorubicin, genistein, genotoxicity, human lymphocyte culture

Procedia PDF Downloads 336
122 The Impact of International Student Mobility on Trade and Gross Domestic Product: The Case of China

Authors: Yasir Khan

Abstract:

The continued growth in international students coming to China for higher education had a significant positive impact on trade and GDP in China. Student mobility may expend trade with their country of origin, owing to superior knowledge, or preferential access to market opportunities. We test this hypothesis using Chinese trade data from 1999 to 2017. In fully-modify (OLS) and dynamic (OLS) testing estimation, we find that a 1.24 percent increase in student inward mobility is associated with a 1 percent increase in Chinese export trade. On the other hand, we find that a 1.18 percent increase in the student inward mobility to China is associated with a 1 percent increase in import trade. In addition, we find that a 1.13 percent increase in international student inward mobility is associated with a 1 percent increase in the GDP. The outcome suggests that international students have a strong influence on Gross Domestic Product (GDP), exports and imports trade. However, the study holds that the government should attach great attachment and importance to the role of international students in the export and import trade.

Keywords: international student mobility, China, export, import, GDP, FMOLS, DOLS

Procedia PDF Downloads 183
121 An Approach for the Assessment of Semi-Elliptical Surface Crack

Authors: Muhammad Naweed, Usman Tariq Murtaza, Waseem Siddique

Abstract:

A pallet body approach is a finite element-based computational approach used for the modeling and assessment of a three-dimensional surface crack. The approach is capable of inserting the crack in an engineering structure and generating high-quality hexahedral mesh in the cracked region of the structure. The approach is capable of computing the stress intensity factors along a semi-elliptical surface crack numerically. The objective of this work is to present that the stress intensity factors produced by the approach can be used with confidence for capturing the parameters during the fatigue crack growth.

Keywords: pallet body approach, semi-elliptical surface crack, stress intensity factors, fatigue crack growth

Procedia PDF Downloads 67
120 Tax Avoidance During The Financial Crisis: Role Of Independent Commissioners And External Auditors

Authors: Yasir Ramadhan

Abstract:

This study aims to investigate tax avoidance practices when a financial crisis occurs due to the effects of the COVID-19 pandemic. This study also finds out how the influence of independent commissioners and external auditors on tax avoidance practices during the COVID-19 pandemic. Tax avoidance practices are measured by the current ETR. The role of the independent board of commissioners is measured by the proportion of independent commissioners in the composition of the board of commissioners, while the external auditor is measured by audit quality. In this study, there were 342 observations of companies listed on the Indonesia Stock Exchange from 2019 to 2020. This study used the difference-in-differences (DiD) method in data analysis. The results of this study indicate that companies do tax avoidance during the COVID-19 pandemic. Meanwhile, independent commissioners and qualified audits are not proven to be able to negate tax avoidance practices during the COVID-19 Pandemic. These results also show that a higher proportion of independent commissioners and audit quality are not sufficient for countries with low levels of auditor litigation and investor protection and weak regulatory frameworks.

Keywords: audit, commissioner, tax avoidance, COVID-19 pandemic

Procedia PDF Downloads 117
119 Financial Crises in the Context of Behavioral Finance

Authors: Nousheen Tariq Bhutta, Syed Zulfiqar Ali Shah

Abstract:

Financial crises become a key impediment towards the development of countries especially in emerging economies. Based on standard finance, many researchers investigated the financial crises in different countries in order to find the underlying reason regarding occurrence these event; however they were unable to provide it. In this essence behavioral finance may be helpful in providing answers to some queries regarding occurrence and prevention of financial crises. In this paper, we explore the some psychological factors comprises of our inspiration, emotion, cognition and culture along with their reflection companies, financial markets and governments that present some supportive arguments. Moreover, we compared the views of Keynes and Minsky in order to validate the underling justification towards occurrence of financial crises and their prevention in future. This study helps the practitioners and policy makers through providing valuable recommendation in order to protect the economies.

Keywords: financial crises, behavioral finance, financial markets, emerging economies

Procedia PDF Downloads 470