Impact of Accounting Conservatism on Cash Dividend and Financial Reporting Quality: A Study of Jordanian Public Companies

Ahmad Yousef KALBOUNEH(Ahmad Yousef KALBOUNEH ),Majd Yousef AL-LAHHAM(Majd Yousef AL-LAHHAM ) 한국유통과학회 2023 The Journal of Asian Finance, Economics and Busine Vol.10 No.2

This study seeks to ascertain whether publicly listed Jordanian corporations (listed on the Amman Stock Exchange (ASE)) exhibit accounting conservatism and whether such companies distribute dividends to stockholders. Furthermore, this study delves into the implications of accounting conservatism on dividend policy in the context of the quality of financial statements of publicly listed Jordanian companies listed on the ASE. To accomplish the aims of this study, the Quality of financial reporting is treated as a moderator for the relationship between accounting conservatism and dividend distribution. Hence, a panel data approach was utilized, which encompasses cross-sectional data for 95 industrial and service establishments for the period (2013–2017). The study found that accounting conservatism has a negative impact on dividends and that there is no difference in the impact of accounting conservatism on dividends based on the quality of financial reports. The study concluded with a number of recommendations, the most salient of which is the need for companies to enhance their concentration on accounting conservatism and adopt a suitable policy for dividends. Thus, this research provides an insights into the financial practices of Jordanian publicly listed corporations and highlights the need for a more informed decision-making process concerning dividends and accounting practices.

Experimental investigation on UHPC beams reinforced with GFRP and steel rebars and comparison with prediction equations

Parvin, Yousef Abbasi,Shaghaghi, Taleb Moradi,Pourbaba, Masoud,Mirrezaei, Seyyed Saeed,Zandi, Yousef Techno-Press 2022 Advances in concrete construction Vol.14 No.1

In this article, the flexural and shear capacity of ultra-high-performance fiber-reinforced concrete beams (UHPFRC) using two kinds of rebars, including GFRP and steel rebars, are experimentally investigated. For this purpose, six UHPFRC beams (250 × 300 × 1650 mm) with three reinforcement ratios (ρ) of 0.64, 1.05, and 1.45 were constructed using 2% steel fibers by volume. Half of the specimens were made of UHPFRC reinforced with GFRP rebars, while the other half were reinforced with conventional steel rebars. All specimens were tested to failure in four-point bending. Both the load-deformation at mid-span and the failure pattern were studied. The results showed that utilizing GFRP bars increases the flexural strength of UHPFRC beams in comparison to those made of steel bars, but at the same time, it reduces the post-cracking strain hardening. Furthermore, by increasing the percentage of longitudinal bars, both the post-cracking strain hardening and load-bearing capacity increase. Comparing the experiment results with some of the available equations and provisions cited in the valid design codes reveals that some of the equations to predict the flexural strength of UHPFRC beams reinforced with conventional steel and GFRP bars are reasonably conservative, while Khalil and Tayfur model is un-conservative. This issue makes it essential to modify the presented equations in this research for predicting the flexural strength of UHPFRC beams using GFRP bars.

Catalytic hydrolysis of ammonia borane for hydrogen generation using Cu(0) nanoparticles supported on TiO₂ nanofibers

Yousef, Ayman,Barakat, Nasser A.M.,EL-Newehy, Mohamed H.,Ahmed, M.M.,Kim, Hak Yong Elsevier 2015 Colloids and surfaces. A, Physicochemical and engi Vol.470 No.-

<P><B>Abstract</B></P> <P>Cu(0) nanoparticles supported on TiO<SUB>2</SUB> nanofibers (Cu-decorated TiO<SUB>2</SUB> NFs) are introduced as an effective photocatalyst for hydrolytic dehydrogenation of ammonia borane (AB) under solar radiation. The introduced Cu-decorated TiO<SUB>2</SUB> NFs were prepared using electrospinning followed by hydrothermal treatment as a novel route for preparation of metal-decorated metal oxide nanofibers. Interestingly, the utilized physicochemical characterizations showed that the prepared nanocatalyst composed of core TiO<SUB>2</SUB> NFs decorated by Cu(0) NPs. A strong photocatalytic activity for catalytic hydrolysis of AB under solar radiation using the introduced nanocatalysts was observed. The results reveal that high rate of hydrogen release from ammonia borane (2.75 equivalent moles) as compared to undecorated TiO<SUB>2</SUB> NFs (1.6 equivalent moles) and pristine Cu NPs (1.2 equivalent moles). The obtained high hydrogen production, in case of the introduced Cu-decorated TiO<SUB>2</SUB> NFs, is attributed to the dual effect of counter parts. Furthermore, the introduced nanofibers could be utilized for three successive cycles with the same efficiency which reflects high stability. Moreover, the photocatalytic activity of the introduced NFs was further confirmed by photodegradation of methylene blue (MB) under solar radiation; complete removal was observed after 120min.</P> <P><B>Highlights</B></P> <P> <UL> <LI> Cu(0) nanoparticles covered surface of titanium dioxide nanofibers. </LI> <LI> High catalytic activity in hydrogen release from ammonia borane. </LI> <LI> Prepared photocatalyst can be reused with the same activity. </LI> </UL> </P>

Simulation of laminar flow through eccentric annuli using isogeometric variational multiscale method

Yousef Gaffari Motlagh,이은택,안형택 대한기계학회 2015 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.29 No.8

We present an application of the Residual-based variational multiscale (RBVMS) methodology to the computation of laminar eccentricannular pipe flow with eccentricities of 0.5 and 1. Isogeometric analysis is utilized for higher order approximation of the geometryand solution using Non-uniform rational B-splines (NURBS) functions. The ability of NURBS exactly representing curved circular geometriesmakes NURBS-based isogeometric analysis attractive for the application to the flow through the eccentric annuli. By using theexact representation of circular boundary, the limiting case of the eccentricity, i.e. the inner circular wall actually touches the outer circularwall, is successfully demonstrated.

Investigations on the influence of radial confinement in the impact response of concrete

Yousef Al-Salloum,Saleh Alsayed,Tarek Almusallam,S.M. Ibrahim,H. Abbas 사단법인 한국계산역학회 2014 Computers and Concrete, An International Journal Vol.14 No.6

Annular and solid concrete specimens with different aspect ratios and static unconfined compressive strengths were studied for impact loading using SHPB test setup. Numerical simulations in LSDYNA were also carried out and results were validated. The stress-strain curves obtained under dynamic loading were also compared with static compressive tests. The mode of failure of concrete specimen was a typical ductile failure at high strain rates. In general, the dynamic increase factor (DIF) of thin solid specimens was higher than thick samples. In the numerical study, the variation of axial, hydrostatic and radial stresses for solid and annular samples was studied. The core phenomenon due to confinement was observed for solid samples wherein the applied loads were primarily borne by the innermost concrete zone rather than the outer peripheral zone. In the annular samples, especially with large diameter inside hole, the distribution of stresses was relatively uniform along the radial distance. Qualitatively, only a small change in the distribution of stresses for annular samples with different internal diameters studied was observed.

아랍어의 사전적 의미의 확대 현상에 대한 연구

Yousef A. Farg 한국아랍어아랍문학회 2007 아랍어와 아랍문학 Vol.11 No.1

The aim of this research is to investigate the lexical generation in the nominal and verbal derivatives. The phenomena of the lexical generation plays an important role in the expansion of lexical items. This research is composed as follow: In the preface, I will introduce the derivation of the lexical items in the morphological and syntactic fields. The first chapter will focus on the concept of the derivation from the viewpoint of Arab grammarians. In the second chapter, the study on the generation of lexical items in view of the derivation will be made. This study finally leads to manifesting that the Arabic is not only a generative language, but also that the semantical generation of the lexical items. is made through the semantical connotation.

The homogeneity and differences in the poem of Barvin Itisami and Nazik AI Malaika

( Yousef A. Farg ) 한국아랍어아랍문학회 2008 아랍어와 아랍문학 Vol.12 No.1

Decomposing Socioeconomic Inequality Determinants in Suicide Deaths in Iran: A Concentration Index Approach

Yousef Veisani,Ali Delpisheh,Kourosh Sayehmiri,Ghobad Moradi,Jafar Hassanzadeh 대한가정의학회 2017 Korean Journal of Family Medicine Vol.38 No.3

Background: It is recognized that socioeconomic status (SES) has a significant impact on health and wellbeing; however, the effect of SES on suicide is contested. This study explored the effect of SES in suicide deaths and de-composed inequality into its determinants to calculate relative contributions.Methods: Through a cross-sectional study, 546 suicide deaths and 6,818 suicide attempts from January 1, 2010 to December 31, 2014 in Ilam Province, Western Iran were explored. Inequality was measured by the absolute con-centration index (ACI) and decomposed contributions were identified. All analyses were performed using STATA ver. 11.2 (Stata Corp., College Station, TX, USA).Results: The overall ACI for suicide deaths was -0.352 (95% confidence interval, -0.389 to -0.301). According to the results, 9.8% of socioeconomic inequality in suicide deaths was due to addiction in attempters. ACI ranged from -0.34 to -0.03 in 2010–2014, showing that inequality in suicide deaths declined over time.Conclusion: Findings showed suicide deaths were distributed among the study population unequally, and our re-sults confirmed a gap between advantaged and disadvantaged attempters in terms of death. Socioeconomic in-equalities in suicide deaths tended to diminish over time, as suicide attempts progressed in Ilam Province.

Evaluation of Internal Resistance in Asphalt Concretes

Yousef Zandi,Muhammet Vefa Akpinar 한국콘크리트학회 2012 International Journal of Concrete Structures and M Vol.6 No.4

Composites are somewhat more difficult to model than an isotropic material such as iron or steel due to the fact that each layer may have different orthotropic material properties. In finite element literature the asphalt mixes are represented by using rectangular meshes, not the actual picture of their cross-sections. Asphalt aggregate size and distribution in the asphalt concrete sample, aggregate shape, and fractured surface effects are ignored. In this research, the actual image of the sample including all these effects were directly considered in the finite element. The samples, were cut into cross-sections and were scanned. The image-processing toolbox of Labview was utilized in obtaining the rectangular gray images of the scanned images. In the rectangular sample the aggregates were white and the asphalt binders were black. The grayscale images were converted by LABVIEW into the format required by ANSYS as an input file, with the same dimensions. The nodes at the bottom of the model were constrained in both x and y directions. Left and right edges were symmetry and top was free. Certain amount of pressure was applied along the top surface to simulate the tire pressure.

A comparison of the forces on dome and prism for straight and tornadic wind using CFD model

Yousef, Majdi A.A.,Selvam, Panneer R.,Prakash, Jai Techno-Press 2018 Wind and Structures, An International Journal (WAS Vol.26 No.6

Tornadoes are vertical swirling air formed because of the existence of layers of air with contrasting features of temperature, wind flow, moisture, and density. Tornadoes induce completely different wind forces than a straight-line (SL) wind. A suitably designed building for an SL wind may fail when exposed to a tornado-wind of the same wind speed. It is necessary to design buildings that are more resistant to tornadoes. In tornado-damaged areas, dome buildings seem to have less damage. As a dome structure is naturally wind resistant, domes have been used in back yards, as single family homes, as in-law quarters, man caves, game rooms, storm shelters, etc. However, little attention has been paid to the tornadic wind interactions with dome buildings. In this work, the tornado forces on a dome are computed using Computational Fluid Dynamics (CFD) for tornadic and SL wind. Then, the interaction of a tornado with a dome and a prism building are compared and analyzed. This work describes the results of the tornado wind effect on dome and prism buildings. The conclusions drawn from this study are illustrated in visualizations. The tornado force coefficients on a dome building are larger than SL wind forces, about 120% more in x- and y-directions and 280% more in z-direction. The tornado maximum pressure coefficients are also higher than SL wind by 150%. The tornado force coefficients on the prism are larger than the forces on the dome, about 100% more in x- and y-directions, and about 180% more in z-direction. The tornado maximum pressure coefficients on prism also are greater those on dome by 150% more. Hence, a dome building has less tornadic load than a prism because of its aerodynamic shape.