Search results for: Amina%20Hasan%20Abedin

Authors: Feddaoui Amina

Abstract:

In a broad sense, corporate governance covers the organization of the control and management. The term is also used in a narrower sense, to refer to the relationship between shareholders, and the company’s board. There are a lot of discussions devoted to the understanding of the corporate governance role and its principles. In this paper, we are going to describe the definition of corporate governance as a control system and its principles, and find the role of corporate governance and its pillars. Finally, we are going to drop the theoretical study on the case of Japan.

Keywords: Corporate governance, place, role, Japan.

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Authors: Dchieche Amina, Aboulaich Rajae

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Profit and loss sharing suggests an equitable sharing of risks and profits between the parts involved in a financial transaction. Salam is a contract in which advance payment is made for goods to be delivered at a future date. The purpose of this work is to price a new contract for profit and loss sharing based on Salam contract, using Khiyar Al Ghabn which is an agreement of choice in case of misrepresent facts.

Keywords: Islamic finance, Shariah compliance, profit and loss sharing, derivatives, risks, hedging, salam contract.

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Authors: Feddaoui Amina

Abstract:

This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small.

Keywords: Accounting, UK GAAP, IFRS, similarities, differences.

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Authors: Amina Amirat, Abdelfettah Bouri

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If price and quantity are the fundamental building blocks of any theory of market interactions, the importance of trading volume in understanding the behavior of financial markets is clear. However, while many economic models of financial markets have been developed to explain the behavior of prices -predictability, variability, and information content- far less attention has been devoted to explaining the behavior of trading volume. In this article, we hope to expand our understanding of trading volume by developing a new measure of herding behavior based on a cross sectional dispersion of volumes betas. We apply our measure to the Toronto stock exchange using monthly data from January 2000 to December 2002. Our findings show that the herd phenomenon consists of three essential components: stationary herding, intentional herding and the feedback herding.

Keywords: Herding behavior, market return, trading volume.

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Authors: Madina Hamiane, Amina Khunji

Abstract:

Detecting changes in multiple images of the same scene has recently seen increased interest due to the many contemporary applications including smart security systems, smart homes, remote sensing, surveillance, medical diagnosis, weather forecasting, speed and distance measurement, post-disaster forensics and much more. These applications differ in the scale, nature, and speed of change. This paper presents an application of image processing techniques to implement a real-time change detection system. Change is identified by comparing the RGB representation of two consecutive frames captured in real-time. The detection threshold can be controlled to account for various luminance levels. The comparison result is passed through a filter before decision making to reduce false positives, especially at lower luminance conditions. The system is implemented with a MATLAB Graphical User interface with several controls to manage its operation and performance.

Keywords: Image change detection, Image processing, image filtering, thresholding, B/W quantization.

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Authors: Nahid-Al-Masood, Jubaer Ahmed, Amina Hasan Abedin, S. R. Deeba, Faeza Hafiz, Mahmuda Begum

Abstract:

An electric utility-s main concern is to plan, design, operate and maintain its power supply to provide an acceptable level of reliability to its users. This clearly requires that standards of reliability be specified and used in all three sectors of the power system, i.e., generation, transmission and distribution. That is why reliability of a power system is always a major concern to power system planners. This paper presents the reliability analysis of Bangladesh Power System (BPS). Reliability index, loss of load probability (LOLP) of BPS is evaluated using recursive algorithm and considering no de-rated states of generators. BPS has sixty one generators and a total installed capacity of 5275 MW. The maximum demand of BPS is about 5000 MW. The relevant data of the generators and hourly load profiles are collected from the National Load Dispatch Center (NLDC) of Bangladesh and reliability index 'LOLP' is assessed for the period of last ten years.

Keywords: Recursive algorithm, LOLP, forced outage rate, cumulative probability.

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Authors: Feddaoui Amina

Abstract:

Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.

Keywords: Income, smoothing, “Eckel”, French companies.

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Authors: Nahid-Al-Masood, Rifat Mirza, Jubaer Ahmed, Amina Hasan Abedin, S.R. Deeba, Faeza Hafiz, Mahmuda Begum, A. Hasib Chowdhury

Abstract:

Bangladesh is a developing country with large population. Demand of electrical energy is increasing day by day because of increasing population and industrialization. But due to limited resources, people here are suffering from power crisis problem which is considered as a major obstacle to the economic development. In most of the cases, it is extremely difficult to extend high tension transmission lines to some of the places that are separated from the mainland. Renewable energy is considered to be the right choice for providing clean energy to these remote settlements. This paper proposes a cost effective design of off-grid wind-diesel hybrid power system using combined heat and power (CHP) technology in a grid isolated island, Sandwip, Bangladesh. Design and simulation of the wind-diesel hybrid power system is performed considering different factors for the island Sandwip. Detailed economic analysis and comparison with solar PV system clearly reveals that wind-diesel hybrid power system can be a cost effective solution for the isolated island like Sandwip.

Keywords: renewable energy, off-grid, wind-diesel hybrid system, CHP technology, economic analysis

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Authors: Amina M. Bishr, Ahmed B. Magdub, Abdul-Baset R. Abuzweda

Abstract:

A major challenge in camel productivity is the high mortality rate of camel calves in the early stage due to the lack of colostrums. This study investigates the time required for the calves to obtain the optimum amount of the immunoglobulin (IgG). Eleven pregnant female camels (Camelus Dromedarus) were selected randomly and variant in age and gestation. After delivery, 7 calves were obtained and used for this investigation. Colostrum samples were collected from mothers immediately after parturition. Blood samples were obtained from the calves as follow: 0 day (before suckling), 24, 48, 72, 96, 120 and 144 hours, 2nd, 3rd, and 4th weeks post suckling. Blood serum and colostrums whey were separated and used to determine IgG concentration, total protein and concentration of Cortisol and Thyroxin. The results showed high levels of IgG in camel colostrums (328.8 ± 4.5 mg / ml). The IgG concentration in serum of calves was the highest within 1st 24 h after suckling (140.75 mg /ml), and then declined gradually reached lower level at 144 h (41.97 mg / ml). The average turnover rate (t 1/2) of serum IgG in the all cases was 3.22 days. The turnover of ranged from 2.56 days for calves have values of IgG more than average and 7.7 days for those with values below average. In spite of very high levels of thyroxin in sera of new born the results showed no correlation between cortisol and thyroxin with IgG levels.

Keywords: Camel, cortisol, IgG, thyroxin, turn-over rate.

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Authors: Md Rashadul Islam, Umme Amina Mannan, Rafiqul A. Tarefder

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Stiffness of Hot Mix Asphalt (HMA) in flexible pavement is largely dependent of temperature, mode of testing and age of pavement. Accurate measurement of HMA stiffness is thus quite challenging. This study determines HMA stiffness based on Finite Element Model (FEM) and validates the results using field data. As a first step, stiffnesses of different layers of a pavement section on Interstate 40 (I-40) in New Mexico were determined by Falling Weight Deflectometer (FWD) test. Pavement temperature was not measured at that time due to lack of temperature probe. Secondly, a FE model is developed in ABAQUS. Stiffness of the base, subbase and subgrade were taken from the FWD test output obtained from the first step. As HMA stiffness largely varies with temperature it was assigned trial and error approach. Thirdly, horizontal strain and vertical stress at the bottom of the HMA and temperature at different depths of the pavement were measured with installed sensors on the whole day on December 25th, 2012. Fourthly, outputs of FEM were correlated with measured stress-strain responses. After a number of trials a relationship was developed between the trial stiffness of HMA and measured mid-depth HMA temperature. At last, the obtained relationship between stiffness and temperature is verified by further FWD test when pavement temperature was recorded. A promising agreement between them is observed. Therefore, conclusion can be drawn that linear elastic FEM can accurately predict the stiffness and the structural response of flexible pavement.

Keywords: Asphalt pavement, falling weight deflectometer test, field instrumentation, finite element model, horizontal strain, temperature probes.

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Authors: Amina Ramadni, Safia Taleb, André Dératani

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The present study presents, firstly, to characterize the physicochemical quality of brackish groundwater of the Terminal Complex (TC) from the region of Eloued-souf and to investigate the presence of fluoride, and secondly, to study the comparison of adsorbing power of three materials, such as (activated alumina AA, sodium clay SC and hydroxyapatite HAP) against the groundwater in the region of Eloued-souf. To do this, a sampling campaign over 16 wells and consumer taps was undertaken. The results show that the groundwater can be characterized by very high fluoride content and excessive mineralization that require in some cases, specific treatment before supply. The study of adsorption revealed removal efficiencies fluoride by three adsorbents, maximum adsorption is achieved after 45 minutes at 90%, 83.4% and 73.95%, and with an adsorbed fluoride content of 0.22 mg/L, 0.318 mg/L and 0.52 mg/L for AA, HAP and SC, respectively. The acidity of the medium significantly affects the removal fluoride. Results deducted from the adsorption isotherms also showed that the retention follows the Langmuir model. The adsorption tests by adsorbent materials show that the physicochemical characteristics of brackish water are changed after treatment. The adsorption mechanism is an exchange between the OH^- ions and fluoride ions. Three materials are proving to be effective adsorbents for fluoride removal that could be developed into a viable technology to help reduce the salinity of the Saharan hyper-fluorinated waters. Finally, a comparison between the results obtained from the different adsorbents allowed us to conclude that the defluoridation by AA is the process of choice for many waters of the region of Eloued-souf, because it was shown to be a very interesting and promising technique.

Keywords: Fluoride removal, groundwater, hydrochemical characterization, natural materials.

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Authors: Sunday Olufemi Adesogan

Abstract:

The supply of potable water at least is a very important index in national development. Water tariffs depend on the treatment cost which carries the highest percentage of the total operation cost in any water supply scheme. In order to keep water tariffs as low as possible, treatment costs have to be minimized. The University of Ibadan, Nigeria, water supply scheme consists of a treatment plant with three distribution stations (Amina way, Kurumi and Lander) and two raw water supply sources (Awba dam and Eleyele dam). An operational study of the scheme was carried out to ascertain the efficiency of the supply of potable water on the campus to justify the need for water supply schemes in tertiary institutions. The study involved regular collection, processing and analysis of periodic operational data. Data collected include supply reading (water production on daily basis) and consumers metered reading for a period of 22 months (October 2013 - July 2015), and also collected, were the operating hours of both plants and human beings. Applying the required mathematical equations, total loss was determined for the distribution system, which was translated into monetary terms. Adequacies of the operational functions were also determined. The study revealed that water supply scheme is justified in tertiary institutions. It was also found that approximately 10.7 million Nigerian naira (N) is lost to leakages during the 22-month study period; the system’s storage capacity is no longer adequate, especially for peak water production. The capacity of the system as a whole is insufficient for the present university population and that the existing water supply system is not being operated in an optimal manner especially due to personnel, power and system ageing constraints.

Keywords: Operational, efficiency, production, supply, water treatment plant, water loss.

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Authors: Amina Abubakar

Abstract:

English like any other language is rich by means of arbitrary, conventional, symbols which lend it to lot of inconsistencies in spelling, phonology, syntax, and morphology. The research examines the irregularities prevalent in the structure and meaning of some ‘er’ lexical items in English and its implication to vocabulary acquisition. It centers its investigation on the derivational suffix ‘er’, which changes the grammatical category of word. English language poses many challenges to Second Language Learners because of its irregularities, exceptions, and rules. One of the meaning of –er derivational suffix is someone or somebody who does something. This rule often confuses the learners when they meet with the exceptions in normal discourse. The need to investigate instances of such inconsistencies in the formation of –er words and the meanings given to such words by the students motivated this study. For this purpose, some senior secondary two (SS2) students in six randomly selected schools in the metropolis were provided a large number of alphabetically selected ‘er’ suffix ending words, The researcher opts for a test technique, which requires them to provide the meaning of the selected words with- er. The marking of the test was scored on the scale of 1-0, where correct formation of –er word and meaning is scored one while wrong formation and meaning is scored zero. The number of wrong and correct formations of –er words meaning were calculated using percentage. The result of this research shows that a large number of students made wrong generalization of the meaning of the selected -er ending words. This shows how enormous the inconsistencies are in English language and how are affect the learning of English. Findings from the study revealed that though students mastered the basic morphological rules but the errors are generally committed on those vocabulary items that are not frequently in use. The study arrives at this conclusion from the survey of their textbook and their spoken activities. Therefore, the researcher recommends that there should be effective reappraisal of language teaching through implementation of the designed curriculum to reflect on modern strategies of teaching language, identification, and incorporation of the exceptions in rigorous communicative activities in language teaching, language course books and tutorials, training and retraining of teachers on the strategies that conform to the new pedagogy.

Keywords: ESL, derivational morpheme, inflectional morpheme, suffixes.

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Authors: Jacqueline M. Dias, Amina A Khowaja

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Clinical education is one of the most important components of a nursing curriculum as it develops the students’ cognitive, psychomotor and affective skills. Clinical teaching ensures the integration of knowledge into practice. As the numbers of students increase in the field of nursing coupled with the faculty shortage, clinical preceptors are the best choice to ensure student learning in the clinical settings. The clinical preceptor role has been introduced in the undergraduate nursing programme. In Pakistan, this role emerged due to a faculty shortage. Initially, two clinical preceptors were hired. This study will explore clinical preceptors views and experiences of precepting Bachelor of Science in Nursing (BScN) students in an undergraduate program. A case study design was used. As case studies explore a single unit of study such as a person or very small number of subjects; the two clinical preceptors were fundamental to the study and served as a single case. Qualitative data were obtained through an iterative process using in depth interviews and written accounts from reflective journals that were kept by the clinical preceptors. The findings revealed that the clinical preceptors were dedicated to their roles and responsibilities. Another, key finding was that clinical preceptors’ prior knowledge and clinical experience were valuable assets to perform their role effectively. The clinical preceptors found their new role innovative and challenging; it was stressful at the same time. Findings also revealed that in the clinical agencies there were unclear expectations and role ambiguity. Furthermore, clinical preceptors had difficulty integrating theory into practice in the clinical area and they had difficulty in giving feedback to the students. Although this study is localized to one university, generalizations can be drawn from the results. The key findings indicate that the role of a clinical preceptor is demanding and stressful. Clinical preceptors need preparation prior to precepting students on clinicals. Also, institutional support is fundamental for their acceptance. This paper focuses on the views and experiences of clinical preceptors undertaking a newly established role and resonates with the literature. The following recommendations are drawn to strengthen the role of the clinical preceptors: A structured program for clinical preceptors is needed along with mentorship. Clinical preceptors should be provided with formal training in teaching and learning with emphasis on clinical teaching and giving feedback to students. Additionally, for improving integration of theory into practice, clinical modules should be provided ahead of the clinical. In spite of all the challenges, ten more clinical preceptors have been hired as the faculty shortage continues to persist.

Keywords: Baccalaureate nursing education, clinical education, clinical preceptors, nursing curriculum.

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