Search results for: board composition

Authors: Omar Juhmani

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This paper examines the relation between internal corporate governance and the level of corporate compliance with mandatory IFRS disclosure requirements. The internal corporate governance is measured by board and audit committee characteristics. Using data from Bahrain Stock Exchange, the results show that board independence is positively and significantly associated with level of compliance with IFRS disclosure requirements. This suggests that internal corporate governance mechanisms are effective in the financial reporting practices by increasing the level of compliance with IFRS disclosures. Also, the results of the regression analyses indicate that two of the control variables; company size and audit firm size are significantly positively associated with the level of corporate compliance with mandatory IFRS disclosure requirements in Bahrain.

Keywords: Bahrain, board and audit committee characteristics, compliance, disclosure, IFRS

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Authors: Safa Abdussalam

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Adolescence is a period of storm and stress. It is a transitional period. Adolescents undergo a lot of changes physically, emotionally and mentally during adolescence. Physical changes include puberty, sexual maturation, changes in height, weight, hormonal changes, changes in body image, changes in brain and in sexuality. Changes also occur in their cognition. According to Piaget’s theory, adolescent enter formal operational stage and engage in hypothetical-deductive reasoning. Main characteristic of adolescent cognition is adolescent egocentrism: imaginary audience and personal fable. One of the most common struggle majority of adolescents face is the conflict between parent and adolescent. They often complain that parents do not understand them/their situation. Common topics of conflict include identity crisis, issues with personal freedom and issues over personal preferences. Conflict resolution refers to solving conflicts in a healthy way. There is a lack of resources in dealing with such conflicts creatively. To deal with parent-adolescent conflict, a conflict resolution board game is designed. The board game consists of tokens, dice, 10 conflict situation cards and two conflict resolution sheets. Purpose of using a board game is to help adolescents understand the conflict situations and resolutions in a fun, creative and interactive way. It can be used for self-help or even therapists can use it in their clinical practice. The study aims to assess the effectiveness of the board game in dealing with the conflict. Experimental design will be used. Samples include 15 adolescents belonging to age group 10-19. Samples will be divided into two groups: Experimental group and control group. A pre-test and post-test will be conducted. The board game will be demonstrated to the experimental group. Results will be obtained after statistical analysis. Board games are a great way to be used with children and adolescents.

Keywords: adolescent, adolescence, parent-child conflict, conflict resolution

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Authors: Woraprat Chaomuang, Sirikorn Sringern, Pawanrat Chamnanwongsritorn, Kridsada Luangthongkham

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In this study, we have applied a digital scale to demonstrate the electricity concept of changing the capacity (C), due to the weight of an object, as a function of the distance between the conductor plates and the pressing down. By calibrating on standard scales with the Visual Basic program and the Arduino Uno microcontroller board, we can obtain the weight of the object from the frequency (ƒ) that is measured from the electronic circuit (Astable Multivibrator). Our results support the concept, showing a linear correlation between the frequency and weight with an equation y = –0.0112x + 379.78 and the R2 value of 0.95. In addition, the effects of silicone rods shrinkage, permittivity and temperature were also examined and have found to affect various graph patterns observed.

Keywords: Arduino Uno board, frequency, microcontroller board, parallel plate conductor

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Authors: Aditi Kashi

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While educational technologies have taken great strides, especially in Musical Instrument Digital Interface (MIDI) composition, teachers across the world are still adjusting to incorporate such technology into their curricula. While using MIDI in the classroom has become more common, limited class time and a strong focus on performance have made composition a lesser priority. The balance between music theory, performance time, and composition learning is delicate and difficult to maintain for many music educators. This makes including MIDI in the classroom. To address this issue, this paper aims to outline a general conceptual framework centered around a key element of music theory to integrate MIDI composition into the music classroom to not only introduce students to digital composition but also enhance their understanding of music theory and its applicability.

Keywords: educational framework, education technology, MIDI, music education

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Authors: Bita Mashayekhi, Farzaneh Jalali, Alemeh Yazdanian

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This study contributes to identifying the corporate governance indices in previous researches by using content analysis on relevant papers published in 20 top accounting journals according to Google Scholar ranking, dated from 1990 to 2016. For this purpose, 65 papers are scrutinized deeply, and the concepts of corporate governance are coded and categorized. Then extracted indices are clustered into 10 and 51 categories and subcategories, respectively; and their frequencies are determined. Results show that the board of directors’ characteristics is employed more frequently in reviewed papers, and the board of directors’ independency is the most frequent index within the 97 percent of our sample. Duality, board size, and ownership structure have more frequencies in comparison with other extracted corporate governance indices.

Keywords: corporate governance, content analysis, corporate governance index, top accounting journals

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Authors: Omar Hussein El Ayadi, EmadY. El-Mansouri, Mohamed B. Dozan

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Production oil process require specific details i.e. oil composition. Generally, types of oil or differentiation between reservoir fluids depend specifically on composition. The main purpose of this study is to correlate and predict the Libyan oil (reservoir fluid and residual) composition utilizing tri-angle-coordinate plots discovered and tasked with Excel. The reservoir fluid data (61 old + 47 new), the residual oil data (33 new) collected from most of Libyan reservoirs were correlated with each others. Moreover, find a relation between stock tank molecular weight and stock tank oil gravity (oAPI), the molecular weight oh (C7+) versus residual oil gravity (oAPI). The average value of every oil composition was estimated including non-hydrocarbon (H2S, CO2, and N2). Nevertheless, the isomers (i-…) and normal (n-…) structure of (C4) and (C5) were also obtained. The summary of the conclusion is; utilizing excel Microsoft office to draw triangle coordinates to find two unknown component if only one is known. However, it is recommended to use the obtained oil composition plots and equations for any oil composition dependents i.e. optimum separator pressure.

Keywords: PVT, phase behavior, petroleum, chemical engineering

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Authors: Rofayda A. Hout

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This study aims to investigate the relationship between women on board and corporate social responsibility (CSR) in addition to the role of corporate governance in introducing and implementing CSR practices. Analysis has been conducted on 30 prior studies published between 2007 and 2017 to investigate the common areas and differences across the studies with varying conclusions. The study also handles the differences between developing and developed countries when it comes to gender diverse board and corporate social responsibility. The review conducted reveals that there is a positive relationship between women on board and corporate social responsibility. Comparison between developed and developing countries with respect to CSR implementation highlighted differences due to possible reasons relating to socio-political, cultural, socio-economic, and institutional factors. In addition, developing countries perceive CSR as philanthropy rather than part of their business mission. Given that, CSR needs to be integrated into the corporate strategic planning and be considered as fundamental part of the operations to improve the region’s needs. Developing countries were late in adopting CSR in comparison to developed countries, thus to have a fair comparison between developed and developing countries, corporate governance in developing countries should take serious steps in developing a framework for CSR implementation and integrating it within corporate operations.

Keywords: corporate governance, corporate performance, corporate social responsibility, developed countries, developing countries, gender diverse board, systematic review

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Authors: M. R. Jokanović, V. M. Tomović, M. T. Jović, S. B. Škaljac, B. V. Šojić, P. M. Ikonić, T. A. Tasić

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Proximate (moisture, protein, total fat, total ash) and mineral (K, P, Na, Mg, Ca, Zn, Fe, Cu and Mn) composition of chicken giblets (heart, liver and gizzard) were investigated. Phosphorous content, as well as proximate composition, were determined according to recommended ISO methods. The content of all elements, except phosphorus, of the giblets tissues were determined using inductively coupled plasma-optical emission spectrometry (ICP-OES), after dry ashing mineralization. Regarding proximate composition heart was the highest in total fat content, and the lowest in protein content. Liver was the highest in protein and total ash content, while gizzard was the highest in moisture and the lowest in total fat content. Regarding mineral composition liver was the highest for K, P, Ca, Mg, Fe, Zn, Cu, and Mn, while heart was the highest for Na content. The contents of almost all investigated minerals in analysed giblets tissues of chickens from Vojvodina were similar to values reported in the literature, i.e. in national food composition databases of other countries.

Keywords: chicken giblets, proximate composition, mineral composition, inductively coupled plasma-optical emission spectrometry (ICP-OES)

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Authors: Muhammad Umar Kibiya

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The study aims to examine whether regulatory changes have an impact on the financial reporting quality of Microfinance Banks in Nigeria. The research employed a panel data analysis technique, using data from 2018 to 2022. The sample includes 72 microfinance banks, using regression analyses to examine the relationship between variables. The findings indicate that Board Chairmanship has a positive and significant effect on financial reporting quality. It also reveals that share ownership has a negative and significant impact on financial reporting quality. The results suggest that regulatory changes have a positive and significant influence on financial reporting quality. Thus, findings have important implications for microfinance banks in Nigeria. It suggests that having a strong and competent board chairperson can enhance financial reporting quality, leading to more transparent and reliable information for stakeholders. Furthermore, the study highlights the importance of regulatory changes in improving financial reporting practices in the microfinance banking sector. The study contributes to the extant literature by providing empirical evidence on the relationship between board chairmanship, share ownership, financial reporting quality, and regulatory changes in microfinance banks. It further supports the concept that governance mechanisms and regulatory reforms play a crucial role in ensuring transparency and accountability within the microfinance banking sector. It recommends that microfinance banks should appoint experienced and qualified individuals as board chairpersons to enhance financial reporting quality. Furthermore, policymakers and regulatory authorities should continue to implement and enforce regulations that promote transparent financial reporting practices in microfinance banks.

Keywords: board chairman, share ownership, financial reporting quality, microfinance, regulatory changes

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Authors: Vera Diyanty, Akhmad Syahroza

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This research aims to describe an empirical evidence of the influence of family control on the company’s financing policy. Additionally, this research also shows the effect of leadership from family member and the effectiveness of the board of commissioners on companies’ financing policy. The result of this study found that family control through direct and indirect ownership mechanism have a positive impact on the choice of bank loan compare to public debt. Nevertheless, this research also shows that companies’ founders who become CEO and the effectiveness of board of commissioners do not prove to increase the alignment effect nor decrease the negative impact of entrenchment effect on the bank loan preference.

Keywords: family controlling, family CEO, board effectiveness, financing policy

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Authors: Shri Krishna Mishra, Badri Yadav

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Proficient persons should be involved in formulation of the structure of the textbooks so that the topics selected in the Hindi textbooks for Class VII should contribute towards linguistic and literary development of the child and the language of the textbook matches the comprehension level of the student.The topics of tile textbooks should provide good illustrations and suitable exercises. Topics of variety of taste can be included in the textbook to satisfy the inquisitive children. There could be abstracts/hints at the beginning of each lesson. Meanings for difficult words must be given at the end of each topic for convenience of the parents and children as most of them find it difficult and time consuming to use Hindi dictionary. Exercises should be relevant covering the whole topic and the difficulty level should match the maturity level of the students in respect of CBSE Board. The stitching and binding of CBSE prescribed books may be improved to increase durability.

Keywords: comparative study of CBSE and BSEMPB, Central Secondary Education, Board of Secondry Education, BHOPAL

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Authors: Sina Ranjbar, Masakiyo Tsunoda, Mikihiko Oogane, Yasuo Ando

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We systematically investigated the exchange anisotropy for ferromagnetic Co70Fe30 and antiferromagnetic PtMn bilayer films. We focused on the relevance between the exchange bias and the composition of the Ptₓ Mn₁₋ₓ (14 < x < 22 and 45 < x < 56 at %) films, and we successfully optimized the composition. The crystal structure of the Ptₓ Mn₁₋ₓ films was FCC for 14 < x < 22 at % and FCT for 45 < x < 56 at % after annealing at 370 ◦C for 6 hours. The unidirectional anisotropy constant (Jₖ) for fcc-Pt₁₅Mn₈₅ (20 nm) and fct-Pt₄₈Mn₅₂ (20 nm) prepared under optimum conditions in composition were 0.16 and 0.20 erg/cm², respectively. Both Pt₁₅Mn₈₅ and Pt₄₈Mn₅₂ films showed a larger unidirectional anisotropy constant (Jₖ) than in other reports. They also showed a flatter surface than that of other antiferromagnetic materials. The obtained PtMn films with a large exchange anisotropy and slight roughness are useful as an antiferromagnetic layer in spintronic applications.

Keywords: antiferromagnetic material, PtMn thin film, exchange anisotropy, composition dependence

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Authors: Manmeet Kaur, Madhu Vij

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The Board of Directors in a firm performs the primary role of an internal control mechanism. This Study seeks to understand the relationship between internal governance and performance of banks in India. The research paper investigates the effect of board structure (proportion of nonexecutive directors, gender diversity, board size and meetings per year) on the firm performance. This paper evaluates the impact of corporate governance mechanisms on bank’s financial performance using panel data for 28 listed banks in National Stock Exchange of India for the period of 2008-2014. Returns on Asset, Return on Equity, Tobin’s Q and Net Interest Margin were used as the financial performance indicators. To estimate the relationship among governance and bank performance initially the Study uses Pooled Ordinary Least Square (OLS) Estimation and Generalized Least Square (GLS) Estimation. Then a well-developed panel Generalized Method of Moments (GMM) Estimator is developed to investigate the dynamic nature of performance and governance relationship. The Study empirically confirms that two-step system GMM approach controls the problem of unobserved heterogeneity and endogeneity as compared to the OLS and GLS approach. The result suggests that banks with small board, boards with female members, and boards that meet more frequently tend to be more efficient and subsequently have a positive impact on performance of banks. The study offers insights to policy makers interested in enhancing the quality of governance of banks in India. Also, the findings suggest that board structure plays a vital role in the improvement of corporate governance mechanism for financial institutions. There is a need to have efficient boards in banks to improve the overall health of the financial institutions and the economic development of the country.

Keywords: board of directors, corporate governance, GMM estimation, Indian banking

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Authors: Maged Assem Soliman Mossallam

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One of the main prospectives on the demand of space exploration is to reduce the costs and efforts for satellite design. Concerning this issue satellite down scaling attracts space scientists and engineers. Picosatellite is the smallest category of satellites. The overall mass is less than 1 kg and dimensions are 10x10x3 cm3. Thermal control target is to keep the Pico-satellite board temperature within the permissible limits of temperature. Thermal design is completely passive which relies mainly on the enhancement of the thermo-optical properties of aluminum using anodization. Transient analysis is given for two different orbits, ISS orbit and 600 km altitude orbit. Results show that board temperature lies within 3 oC to 22 oC using black anodization which is a permissible limit for the satellite internal electronic board.

Keywords: satellite thermal control, small satellites, thermooptical properties , transient orbit analysis

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Authors: Mujeeb Saif Mohsen Al-Absy, Ku Nor Izah Ku Ismail, Sitraselvi Chandren

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This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP.

Keywords: corporate governance, earnings management, whistle-blowing policy, audit committee, board of directors

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Authors: Foad Saadi

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Aim of this work was to determine the approximate Epoxy forming composition range of Cr-Zn system for the composites produced by forming compositing. It was predicted by MI edema semi-empirical model that the composition had to be in the range of 30-60 wt. % tin, while Cr-32Zn had the most susceptibility to produce amorphous composite. In the next stage, some different compositions of Cr-Zn were foamingly composited, where one of them had the proper predicted composition. Products were characterized by SDM analysis. There was a good agreement between calculation and experiments, in which Cr-32Zn composite had the most amorphization degree.

Keywords: Cr-Zn system, forming compositing, amorphous composite, MI edema model

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Authors: Nwobu Obiamaka, Owolabi Akintola

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This study examined the extent of statistical significant difference between the economic, environmental, governance and social aspects of sustainability reporting as a result of board committee on sustainability and time (year) of reporting for business organizations in the Nigerian banking sector. The years of reporting under consideration were 2010, 2011, 2012 and 2013. Content analysis methodology was employed through a reporting index used to score the amount of economic, environmental, governance and social indicators of sustainability reporting. The results of this study indicated that business organizations with board committee on sustainability had more indicators of sustainability reporting than those without board committees on sustainability issues. Also, sustainability reporting in 2013 was higher than that of prior years (2012, 2011 and 2010) for the economic, environmental and social indicators. The governance indicators of 2012 was highest compared to the other years (2013, 2011 and 2010) under consideration in this study. The implication of this finding is that business organizations that have board committees on sustainability are monitored by such boards to report more to their stakeholders. On the other hand, business organizations are appreciating the need to engage in sustainability reporting with each passing year. This could be due to the Central Bank of Nigeria (CBN) Sustainability Reporting framework that business organizations in the banking sector have to adhere to. When sustainability issues are monitored from the board of directors, business organizations are likely to increase and improve on their sustainability reporting.

Keywords: governance, organizations, reporting, sustainability

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Authors: Marlene Rosa, Susana Lopes

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There are few studies that explore the potential of board games as a performance measure, despite it can be an interesting strategy in the context of frailty populations. In fact, board games are immersive strategies than can inhibit the pressure of being evaluated. This study aimed to test the ability of gamed-base strategies to assess executive function in elderly population. Sixteen old participants were included: 10 with affected executive functions (G1 – 85.30±6.00 yrs old; 10 male); 6 with executive functions with non-clinical important modifications (G2 - 76.30±5.19 yrs old; 6 male). Executive tests were assessed using the Frontal Assessment Battery (FAB), which is a quick-applicable cognitive screening test (score<12 means impairment). The board game used in this study was the TATI Hand Game, specifically for training rhythmic coordination of the upper limbs with multiple cognitive stimuli. This game features 1 table grid, 1 set of Single Game cards (to play with one hand); Double Game cards (to play simultaneously with two hands); 1 dice to plan Single Game mode; cards to plan the Double Game mode; 1 bell; 2 cups. Each participant played 3 single game cards, and the following data were collected: (i) variability in time during board game challenges (SD); (ii) number of errors; (iii) execution speed (sec). G1 demonstrated: high variability in execution time during board game challenges (G1 – 13.0s vs G2- 0.5s); a higher number of errors (1.40 vs 0.67); higher execution velocity (607.80s vs 281.83s). These results demonstrated the potential of implementing board games as a functional assessment strategy in geriatric care. Future studies might include larger samples and statistical methodologies to find cut-off values for impairment in executive functions during performance in TATI game.

Keywords: board game, aging, executive function, evaluation

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Authors: F. Saadi, M. Fatahi, M. Heidari

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Aim of this work was to determine the approximate glass forming composition range of Ni-Sn system for the alloys produced by mechanical alloying. It was predicted by Miedema semi-empirical model that the composition had to be in the range of 30-60 wt. % tin, while Ni-40Sn had the most susceptibility to produce amorphous alloy. In the next stage, some different compositions of Ni-Sn were mechanically alloyed, where one of them had the proper predicted composition. Products were characterized by XRD analysis. There was a good agreement between calculation and experiments, in which Ni-40Sn alloy had the most amorphization degree.

Keywords: Ni-Sn system, mechanical alloying, Amorphous alloy, Miedema model

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Authors: Ben Kwame Agyei-Mensah

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This study investigated the influence of firm-specific characteristics which include proportion of Non-Executive Directors, ownership concentration, firm size, profitability, debt equity ratio, liquidity and leverage on the extent and quality of financial ratios disclosed by firms listed on the Ghana Stock Exchange. The research was conducted through detailed analysis of the 2012 financial statements of the listed firms. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis. The results of the extent of financial ratio disclosure level, mean of 62.78%, indicate that most of the firms listed on the Ghana Stock Exchange did not overwhelmingly disclose such ratios in their annual reports. The results of the low quality of financial ratio disclosure mean of 6.64% indicate that the disclosures failed woefully to meet the International Accounting Standards Board's qualitative characteristics of relevance, reliability, comparability and understandability. The results of the multiple regression analysis show that leverage (gearing ratio) and return on investment (dividend per share) are associated on a statistically significant level as far as the extent of financial ratio disclosure is concerned. Board ownership concentration and proportion of (independent) non-executive directors, on the other hand were found to be statistically associated with the quality of financial ratio disclosed. There is a significant negative relationship between ownership concentration and the quality of financial ratio disclosure. This means that under a higher level of ownership concentration less quality financial ratios are disclosed. The findings also show that there is a significant positive relationship between board composition (proportion of non-executive directors) and the quality of financial ratio disclosure.

Keywords: voluntary disclosure, firm-specific characteristics, financial reporting, financial ratio disclosure, Ghana stock exchange

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Authors: Bosung Kim, Youngmok Yun, Sungho Lee, Chanseok Park

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There is a limitation to power supply and operation by the chemical or physical battery in the space environment. Therefore, research for utilizing nuclear energy in the universe has been in progress since the 1950s, around the major industrialized countries. In this study, the self-rechargeable battery having a long life relative to the half-life of the radioisotope is suggested. The hybrid system is composed of betavoltaic battery, all solid battery and energy harvesting board. Betavoltaic battery can produce electrical power at least 10 years over using the radioisotope from Ni-63 and the silicon-based semiconductor. The electrical power generated from the betavoltaic battery is stored in the all-solid battery and stored power is used if necessary. The hybrid system board is composed of input terminals, boost circuit, charging terminals and output terminals. Betavoltaic and all solid batteries are connected to the input and output terminal, respectively. The electric current of 10 µA is applied to the system board by using the high-resolution power simulator. The system efficiencies are measured from a boost up voltage of 1.8 V, 2.4 V and 3 V, respectively. As a result, the efficiency of system board is about 75% after boosting up the voltage from 1V to 3V.

Keywords: isotope, betavoltaic, nuclear, battery, energy harvesting

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Authors: G. Bruno, A. Ciavarella, N. Linciano

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The proportion of women in boardroom has traditionally been low around the world. Over the last decades, several jurisdictions opted for active intervention, which triggered a tangible progress in female representation. In Europe, many countries have implemented boardroom diversity policies in the form of legal quotas (Norway, Italy, France, Germany) or governance code amendments (United Kingdom, Finland). Policy actions rest, among other things, on the assumption that gender balanced boards result in improved corporate governance and performance. The investigation of the relationship between female boardroom representation and firm value is therefore key on policy grounds. The evidence gathered so far, however, has not produced conclusive results also because empirical studies on the impact of voluntary female board representation had to tackle with endogeneity, due to either differences in unobservable characteristics across firms that may affect their gender policies and governance choices, or potential reverse causality. In this paper, we study the relationship between the presence of female directors and corporate performance in Italy, where the Law 120/2011 envisaging mandatory quotas has introduced an exogenous shock in board composition which may enable to overcome reverse causality. Our sample comprises Italian firms listed on the Italian Stock Exchange and the members of their board of directors over the period 2008-2016. The study relies on two different databases, both drawn from CONSOB, referring respectively to directors and companies’ characteristics. On methodological grounds, information on directors is treated at the individual level, by matching each company with its directors every year. This allows identifying all time-invariant, possibly correlated, elements of latent heterogeneity that vary across firms and board members, such as the firm immaterial assets and the directors’ skills and commitment. Moreover, we estimate dynamic panel data specifications, so accommodating non-instantaneous adjustments of firm performance and gender diversity to institutional and economic changes. In all cases, robust inference is carried out taking into account the bidimensional clustering of observations over companies and over directors. The study shows the existence of a U-shaped impact of the percentage of women in the boardroom on profitability, as measured by Return On Equity (ROE) and Return On Assets. Female representation yields a positive impact when it exceeds a certain threshold, ranging between about 18% and 21% of the board members, depending on the specification. Given the average board size, i.e., around ten members over the time period considered, this would imply that a significant effect of gender diversity on corporate performance starts to emerge when at least two women hold a seat. This evidence supports the idea underpinning the critical mass theory, i.e., the hypothesis that women may influence.

Keywords: gender diversity, quotas, firms performance, corporate governance

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Authors: Boubacar Niang, Denis Raulin

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This paper presents the design of a dedicated board for learning and programming with ATMEL AVR new generation micro controller’s family. This board designed as a "shield" for the Arduino Uno allows us to focus on the design and programming of basic micro controller functionalities in high level language with a considerable time saving because of dealing with additional components is not required.

Keywords: Arduino, microcontroller, programming, language

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Authors: Anuoluwapo S. Taiwo, David S. Ayre, Morteza Khorami, Sameer S. Rahatekar

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This investigation aims to characterize the effect of Corn Cob (CC), an agricultural waste, for potential use as a filler material, reducing cement in natural fibre-reinforced cement composite boards used for building applications in low-cost housing estates in developing countries. The corn cob, an agro-waste, is readily and abundantly available in many West African States. However, this agricultural waste product has not been put to any effective use. Hence, the objective of the current research is to convert this massive agro-waste resource into a potential material for use as partial cement replacement in fibre-cement board production. Kraft pulp fibre-reinforced cement composite boards were developed with the incorporation of the corn cob at a varying percentage of 1 - 4 wt.% as partial cement replacement using a laboratory-simulated Hatschek process. The mechanical properties of the developed cement boards were characterized through a three-point bending test, while the fractured morphology of the cement boards was examined through a scanning electron microscope (SEM). Results revealed that the flexural strength of the composite board improved significantly with an optimum enhancement of 40% when compared to the reference sample without corn cob replacement; however, the flexural behaviour (toughness) of the composite board was slightly affected by the addition of the corn cob. SEM observation of the fractured surfaces revealed good bonding at the fibre-matrix interface as well as a ductile-to-brittle fracture mechanism. Overall, the composite board incorporated with 2 wt.% corn cob replacement for cement had the optimum properties, which satisfied the minimum requirements of relevant standards for fibre cement flat sheets.

Keywords: agricultural waste, building applications, fibre-cement board, kraft pulp fibre, sustainability

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Authors: Samir Srairi

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This paper investigates the impact of the internal corporate governance on bank performance by constructing a corporate governance index (CGI) for 27 Islamic banks operating in five Arab Gulf countries. Using content analysis on the banks’ annual reports for 3 years (2011-2013), the index construction uses information on six important corporate governance mechanisms, namely board structure, risk management, transparency and disclosure, audit committee, Sharia supervisory board and investment account holders. The results demonstrate that Islamic banks adhere to 54% of the attributes addressed in the CGI. The most frequently reported and disclosed elements are Sharia supervisory board followed by board structure and risk management. The findings related to countries revealed that only two countries, the United Arab Emirates and Bahrain, possess a higher level of CGI. Our regression results provide evidence that Islamic banks with higher levels of corporate governance report high operating performance measured by return on assets and net interest margin. Finally, as of the effect of internal and external factors, we identified four variables that were associated with bank performance, namely size, equity, risk and concentration.

Keywords: governance mechanisms, corporate governance index, bank performance, Islamic banks, GCC countries

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Authors: Piotr Kacejko, Lukasz Grabowski, Zdzislaw Kaminski

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This paper discusses a model of fuel consumption and on-board electricity generation. Rapid changes in speed result in a constantly changing kinetic energy accumulated in a bus mass and an increased fuel consumption due to hardly recuperated kinetic energy. The model is based on the results achieved from chassis dynamometer, airport and city street researches. The verified model was applied to simulate the on-board electricity generation during the Japanese JE05 Emission Test Cycle. The simulations were performed for several values of vehicle mass and electrical load applied to on-board devices. The research results show that driving dynamics has an impact on a consumption of fuel to drive alternators.

Keywords: city bus, heavy duty vehicle, Japanese JE05 test cycle, power generation

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Authors: Shams Alyusof

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This work is to enrich the studies of the frames due to their prominent role in pure mathematics as well as in applied mathematics and many applications in computer science and engineering. Recently, there are remarkable studies of operators that preserve frames on some spaces, and this research could be considered as an extension of such studies. Indeed, this paper is to we characterize weighted composition operators that preserve frames in weighted Hardy spaces on the open unit disk. Moreover, it shows that this characterization does not apply to generalized weighted composition operators on such spaces. Nevertheless, this study could be extended to provide more specific characterizations.

Keywords: frames, generalized weighted composition operators, weighted Hardy spaces, analytic functions

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Authors: Dilay Akgun Giray

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Basic insuffiency spaces of ASD diagnosed individuals can be grouped as cognitive and academic characteristics, communicational characteristics, social characteristics and emotional characteristics. Referring to the features that children with ASD exhibit on social events, it is clear they have limitations for several social skills. One of the evidence based practices which has been developed and used for the limitations of definite social skills for individuals with autism is “Social Story Method”. Social stories was designed and applied for the first time in 1991, a special education teacher, in order to acquire social skills and improve the existing social skills for children with ASD. Many studies have revealed the effectiveness of social stories for teaching the social skills to individuals with ASD. In this study, three social skills that the child ,who was diagnosed ASD, is going to need primarily will be studied with smart board. This study is multiple probe across-behavior design which is one of the single subject research models.

Keywords: authism spectrum disorders, social skills, social story, smart board

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Authors: Ahmed Inal, Samir Rouidi, Samir Bachouche

Abstract:

The present study is focused on the distribution and composition of seafloor marine litter associated to trawlable fishing areas along Algerian coast. The sampling was done with a GOC73 bottom trawl during four (04) demersal resource assessment cruises, respectively, in 2016, 2019, 2021 and 2022, carried out on board BELKACEM GRINE R/V. A total of 254 fishing hauls were sampled for the assessment of marine litter. Hauls were performed between 22 and 600 m of depth, the duration was between 30 and 60 min. All sampling was conducted during daylight. After the haul, marine litter was sorted and split from the catch. Then, according to the basis of the MEDITS protocol, litters were sorted into six different categories (plastic, rubber, metal, wood, glass and natural fiber). Thereafter, all marine litter were counted and weighed separately to the nearest 0.5 g. The results shows that the maximums of marine litter densities in the seafloor of the trawling fishing areas along Algerian coast are, respectively, 1996 item/km2 in 2016, 5164 item/km2 in 2019, 2173 item/km2 in 2021 and 7319 item/km2 in 2022. Thus, the plastic is the most abundant litter, it represent, respectively, 46% of marine litter in 2016, 67% in 2019, 69% in 2021 and 74% in 2022. Regarding the weight of the marine litter, it varies between 0.00 and 103 kg in 2016, between 0.04 and 81 kg in 2019, between 0.00 and 68 Kg in 2021 and between 0.00 and 318 kg in 2022. Thus, the maximum rate of marine litter compared to the total catch approximate, respectively, 66% in 2016, 90% in 2019, 65% in 2021 and 91% in 2022. In fact, the average loss in catch is estimated, respectively, at 7.4% in 2016, 8.4% in 2019, 5.7% in 2021 and 6.4% in 2022. However, the bathymetric and geographical variability had a significant impact on both density and weight of marine litter. Marine litter monitoring program is necessary for offering more solution proposals.

Keywords: composition, distribution, seabed, marine litter, algerian coast

Procedia PDF Downloads 33

Authors: Dian Andari

Abstract:

In several decades, Islamic Banks (IBs) has proliferated internationally. To ensure IBs’ accountability to all stakeholders, a governance system is established. Similar to conventional banks (CBs), IBs create corporate governance system. In addition, IBs have Shari’ah Supervisory Board (SSB) as part of Shari’ah governance formed purposively to ensure IBs innovative operations comply to the Shari’ah. Thus, all boards in IBs must actively participate in good corporate as well as Shari’ah governance. The research will analyze SSB’s performance and quality of disclosure by observing 10 IBs annual report from 2011 to 2015 in Gulf countries. The content analysis will be done to see the relationship between SSB’s performance and quality of disclosure in the annual report. The analysis found that event all aspects of disclosure have been meet, financial disclosure still dominates the annual report. This can indicate that the SSB’s focus is on the interest of capital providers.

Keywords: Islamic banks, Shari'ah supervisory board, accountability, quality of disclosure

Procedia PDF Downloads 293