Institutional Ownership Heterogeneity and Earnings Management Practices

Muhammad Adnan PARWAR,Shahzad HUSSAIN,Abdul WAHEED,Qaisar Ali MALIK,Muddasir MEHBOOBMuhammad Adnan PARWAR,Shahzad HUSSAIN,Abdul WAHEED,Qaisar Ali MALIK,Muddasir MEHBOOB 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6

The manipulation of the firms’ earnings reported in the financial statements, also known as earnings management, is common among companies. The current study examined the relationship of institutional ownership heterogeneity and earnings management practices through the Arellano-Bond Dynamic Data-Estimation regression approach. The study adopted the Kothari et al. (2005) model for the measurement of earnings management practices. The research classified the institutional investors into different categories such as mutual funds, pension funds, investment companies, foreign companies, and group ownership. The study analyzed the selected variables by tanking a sample of 206 listed companies on Pakistan Stock Exchange (PSX) for 2013 to 2018. Consistent with agency theory, the results reveal that mutual funds and financial firms’ ownership curtail earnings management practices. Our results reveal the negligible effect of group ownership, investment companies’ ownership, and pension funds ownership in curtailing the earnings management practices in Pakistan. As a result, the findings support monitoring the role of hedge funds and international ownership in earnings management, which restricts managers’ opportunistic behavior. Thus, the proclivity of earnings management practices by managers is mitigated by mutual funds and foreign ownership as compared to the other institutional ownership structure in Pakistani firms.

Forecasting the Technological Development of Smart Manufacturing using Patent Data

Adnan Hussain,Jeong Hwan Jeon 대한산업공학회 2021 대한산업공학회 춘계학술대회논문집 Vol.2021 No.6

Forecasting the Technological Development of Smart Manufacturing using Patent Data

Adnan Hussain,Jeong Hwan Jeon 한국경영과학회 2021 한국경영과학회 학술대회논문집 Vol.2021 No.6

Dense RGB-D Map-Based Human Tracking and Activity Recognition using Skin Joints Features and Self-Organizing Map

( Adnan Farooq ),( Ahmad Jalal ),( Shaharyar Kamal ) 한국인터넷정보학회 2015 KSII Transactions on Internet and Information Syst Vol.9 No.5

This paper addresses the issues of 3D human activity detection, tracking and recognition from RGB-D video sequences using a feature structured framework. During human tracking and activity recognition, initially, dense depth images are captured using depth camera. In order to track human silhouettes, we considered spatial/temporal continuity, constraints of human motion information and compute centroids of each activity based on chain coding mechanism and centroids point extraction. In body skin joints features, we estimate human body skin color to identify human body parts (i.e., head, hands, and feet) likely to extract joint points information. These joints points are further processed as feature extraction process including distance position features and centroid distance features. Lastly, self-organized maps are used to recognize different activities. Experimental results demonstrate that the proposed method is reliable and efficient in recognizing human poses at different realistic scenes. The proposed system should be applicable to different consumer application systems such as healthcare system, video surveillance system and indoor monitoring systems which track and recognize different activities of multiple users.

Effect of Copper Content in the New Conductive Material Cu-SPB Used in Low-temperature Li-ion Batteries

Adnan Yaqub,Syed Atif Pervez,Umer Farooq,Mohsin Saleem,도칠훈,You-Jin Lee,Minji Hwang,Jeong-Hee Choi,Doohun Kim 한국물리학회 2014 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.65 No.3

A new conductive material, copper/Super-P carbon black composite (Cu-SPB), is prepared viaan efficient ion reducing method for use in low-temperature lithium-ion batteries (LIBs). Thepresent study investigated the effects of copper content on the low-temperature performance ofLIBs. Electrodes prepared with a high-copper-content conductive material (Cu = 18.54%) showedremarkably improved performance in terms of capacity retention (around 40%), cycling stability, andcolumbic efficiency. The electrochemical impedance spectroscopy (EIS) analysis revealed that thepresence of higher Cu contents could reduce the cell’s impedance. The results were also confirmedby using a coin-type full cell’s improved capacity retention, which indicated the significance of Cuparticles in enhancing the low-temperature performance of LIBs.

A homozygous mutation in the insulin gene (INS) causing autosomal recessive neonatal diabetes in Saudi families

Adnan Al Shaikh,Bader Shirah,Somaya Alzelaye 대한소아내분비학회 2020 Annals of Pediatirc Endocrinology & Metabolism Vol.25 No.1

Purpose: Insulin gene (INS) mutations are a rare cause of permanent neonatal diabetes and mature-onset diabetes of the young (MODY10). Homozygous mutations have been reported to cause diabetes by decreasing insulin biosynthesis through distinct mechanisms. In this study, we report a homozygous mutation c.-331C>G in the INS gene causing autosomal recessive neonatal diabetes in Saudi families and share our experience with diagnosis and management. Methods: We retrospectively reviewed all cases diagnosed with diabetes during the first week of life. We identified 18 cases, and all underwent genetic testing to identify the cause. Most had mutations in common genes (9 in KCNJ11 and 5 in ABCC8). The inclusion criterion for this study was a mutation in the INS gene. Results: Four patients from 3 Saudi families had mutations in the INS gene. All patients were born with low birth weight and were diagnosed with neonatal diabetes at the age of 2 days. Sanger sequencing analysis identified a homozygous INS pathogenic promoter variant, c.-331C>G. All patients were managed by insulin therapy. Two patients had persistent diabetes and in 2 cases diabetes resolved. Conclusion: This report indicates that a homozygous mutation in the INS gene is a probable and important cause of neonatal diabetes in Saudi Arabia. The c.-331C>G variant in the INS gene identified in our study showed variability both within and between families and different outcomes ranging from early resolution of diabetes after 2 months of life to permanent diabetes.

Evaluation of Overall Heat Transfer Coefficient of Different Greenhouse Thermal Screens Using Building Energy Simulation

Adnan Rasheed(라쉬드아드난),Jong Won Lee(이종원),Hyun Woo Lee(이현우) (사)한국생물환경조절학회 2018 생물환경조절학회지 Vol.27 No.4

겨울철에 열손실을 줄이기 위해 많은 온실에서 보온커튼을 사용하고 있다. 그러나 적절한 보온커튼을 선택할 때 판단 자료로 활용할 수 있는 명확한 기준이 없는 실정이며 이를 위해서는 보온재의 보온 특성에 대한 정량적인 값이 필요하다. 본 연구에서는 BES를 사용하여 보온커튼의 관류열전달계수를 산정하는 시뮬레이션 모델을 개발하였다. 일중 및 이중 PE필름 피복에 대한 관류열전달계수의 실험값을 사용하여 시뮬레이션 결과를 검증하였다. 검증된 모델을 사용하여 문헌에서 제시된 각종 열적 특성을 가진 보온커튼에 대한 관류열전달계수를 산정하고 비교분석하였다. 개발된 시뮬레이션 모델은 다양한 보온커튼의 관류열전달계수를 산정하는데 활용될 수 있을 것이며, 제시된 관류열전달계수는 보온커튼의 성능을 정량적으로 비교하는데 유용하게 활용될 수 있을 것으로 판단된다. In winter, thermal screens are widely used to reduce heat loss from greenhouse to save energy. Unfortunately, not much data are available to the farmer to compare thermal screens while selecting the one that meets their specific requirements. Thus, there is a need to investigate the thermal performance of thermal screens. To address this issue, the Building Energy Simulation (BES) model of a hot box was used to calculate the overall heat transfer coefficient (U-value) of the thermal screens. To validate the model, computed and experimental U-values of singleand double-layered polyethylene (PE) material were compared. This validated model was used to predict the U-values of the selected thermal screens under defined weather conditions. We quantified the U-values of each selected material and significant changes in their U-values were noted in response to different weather conditions. Notably, the thermal properties of the tested screens were taken from the previous literature to calculate U-values using the BES model. The U-values of the thermal screens can help researchers and farmers evaluate their screens and make pre-design decisions that suit their investment capabilities.

Entropy analysis of flow and heat transfer caused by a moving plate with thermal radiation

Adnan Saeed Butt,Asif Ali 대한기계학회 2014 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.28 No.1

This study examines the effects of thermal radiation on entropy generation in flow and heat transfer caused by a moving plate. Theequations that govern the flow and heat transfer phenomenon are solved numerically. Velocity and temperature profiles are obtained forthe parameters involved in the problem. The expressions for the entropy generation number and the Bejan number are obtained based onthe profiles. Graphs for velocity, temperature, the entropy generation number, and the Bejan number are plotted and discussed qualitatively.

High-throughput Fabrication of Chitosan/Poly(ethylene oxide) Nanofibers by Modified Free Surface Electrospinning

Adnan Ahmed,Lan Xu,Jing Yin,Mingdi Wang,Fawad Khan,Muhammad Ali 한국섬유공학회 2020 Fibers and polymers Vol.21 No.9

It is very difficult to electrospin pure chitosan (CS) due to the repulsive forces between its ionic groups producedin the electrospinning process, resulting in the formation of nanofibers by blending CS with other natural or syntheticpolymers for electrospinning. In this research work, a high-throughput fabrication of CS/poly(ethylene oxide) (PEO)nanofibers were obtained using a modified free surface electrospinning (MFSE), which contained a titanium solutionreservoir with thick smooth edges. Effects of the concentrations of acetic acid (AA), CS and PEO on the conductivity andviscosity of spinning solutions as well as the morphology, crystallinity and yield of CS/PEO nanofibers were investigated. And the fabrication mechanism of MFSE was studied by simulating the electric field distribution using Maxwell 3D due tothe importance of electric field distribution in the spinning process. The simulation results of electric field were in keepingwith the experimental data and indicated the MFSE could produce a lot of high-quality CS/PEO nanofibers.

Electromechanical modeling of a novel moving magnet linear oscillating actuator

Adnan Hassan,Armin Bijanzad,Ismail Lazoglu 대한기계학회 2018 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.32 No.9

This article presents a design of a novel moving magnet linear actuator (MMLA) for linear refrigerator compressor. A methodology to estimate the magnetic flux density as well as the magnetic force of MMLA is presented. Considering the simulation time of a 3D FEM software, a combination of 2D FEM with the analytical models makes this technique convenient and expeditious. Using the 2D FEM, the magnetic flux path is segregated into several loops which are divided into finite reluctance zones. The reluctance models for each zone incorporates the effect of armature position to predict the magnetic flux density and linear force incorporating the stator saturation. A 3D FEM simulation is executed to compare the presented models as well as computation times. Furthermore, an analytical approach for evaluating the effect of the excitation frequency and motor constant on the dynamic performance of a linear oscillating actuator is presented and validated experimentally.