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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.
Optimization of Aniline Biopolymerization Reaction Conditions By Response Surface Methodology (RSM)
Adnan Aldemir,Emre Birhanlı,Nahit Aktaş,Özfer Yeşilada 보안공학연구지원센터 2014 International Journal of Bio-Science and Bio-Techn Vol.6 No.6
Response Surface Methodology(RSM) was applied to enzymatic polymerization of aniline, which was conducted in a closed system containing sodium acetate buffer and presence of poly(sodium 4-styrene sulfonate)(SPS) polyelectrolyte as a template with laccase enzyme to produce water soluble polyaniline. Laccase enzyme used as catalyst was isolated from Trametes versicolor (ATCC 200801). The enzymatic polymerization rate of aniline based on measurements of initial dissolved oxygen (DO) consumption rate in the closed system, was optimized by the application of RSM. The independent variables, which had been found the most effective variables on the initial DO consumption rate by screening experiments, were determined as monomer concentration, medium temperature and medium pH. A quadratic model was developed through RSM in terms of related independent variables to describe the initial DO consumption rate as the response. Based on statistic analysis, optimum reaction conditions for the maximum initial DO consumption rate determined 42.50 mM, 39.34 °C and 5.45 as monomer concentration, medium temperature and medium pH, respectively.
On modeling of fire resistance tests on concrete and reinforced-concrete structures
Adnan Ibrahimbegovic,Amor Boulkertous,Luc Davenne,Medzid Muhasilovic,Ahmed Pokrklic 사단법인 한국계산역학회 2010 Computers and Concrete, An International Journal Vol.7 No.4
In this work we first review the statistical data on large fires in urban areas, presenting a detailed list of causes of fires, the type of damage to concrete and reinforced concrete structures. We also present the modern experimental approach for studying the fire-resistance of different structural components, along with the role of numerical modeling to provide more detailed information on quantifying the temperature and heat flux fields. In the last part of this work we provide the refined models for assessment of fireinduced damage in structures built of concrete and/or reinforced-concrete. We show that the refined models of this kind are needed to provide a more thorough explanation of damage and to complete the damage assessment and post-fire evaluations.
Adnan Malik,Faisal Inayat,Muhammad Hassan Naeem Goraya,Gul Nawaz,Ahmad Mehran,Atif Aziz,Saad Saleem 대한소화기내시경학회 2023 Clinical Endoscopy Vol.56 No.2
A plethora of paraneoplastic syndromes have been reported as remote effects of colorectal carcinoma (CRC). However, there is a dearth of data pertaining to the association of this cancer with demyelinating neuropathies. Herein, we describe the case of a young woman diagnosed with chronic inflammatory demyelinating polyneuropathy (CIDP). Treatment with intravenous immunoglobulins and prednisone did not improve her condition, and her neurological symptoms worsened. Subsequently, she was readmitted with exertional dyspnea, lightheadedness, malaise, and black stools. Colonoscopy revealed a necrotic mass in the ascending colon, which directly invaded the second part of the duodenum. Pathologic results confirmed the diagnosis of locally advanced CRC. Upon surgical resection of the cancer, her CIDP showed dramatic resolution without any additional therapy. Patients with CRC may develop CIDP as a type of paraneoplastic syndrome. Clinicians should remain cognizant of this potential association, as it is of paramount importance for the necessary holistic clinical management.
EXISTENCE AND MULTIPLICITY OF SOLUTIONS OF p(x)-TRIHARMONIC PROBLEM
Adnane Belakhdar,Hassan Belaouidel,Mohammed Filali,Najib Tsouli 경남대학교 기초과학연구소 2022 Nonlinear Functional Analysis and Applications Vol.27 No.2
We prove the existence and nonexistence of eigenvalues for p(x)-triharmonic problem with Navier boundary value conditions on a bounded domain in ℝ^N. Our technique is based on variational approaches and the theory of variable exponent Lebesgue spaces
Fall detection through acoustic Local Ternary Patterns
Adnan, Syed M.,Irtaza, Aun,Aziz, Sumair,Ullah, M. Obaid,Javed, Ali,Mahmood, Muhammad Tariq Elsevier 2018 Applied acoustics Vol.140 No.-
<P><B>Abstract</B></P> <P>In this paper, we propose a framework that detects falls by using acoustic Local Ternary Patterns (acoustic-LTPs) by analyzing environmental sounds. The proposed method suppresses silence zones in sound signals and distinguishes overlapping sounds. Acoustic features are extracted from the Separated source components by using the proposed acoustic-LTPs. Subsequently, fall events are detected through a support vector machine (SVM) based classifier. The performance of the proposed descriptor is evaluated against state-of-the-art methods that are applied on well-known sound databases. A comparative analysis demonstrates that the proposed descriptor is more powerful and reliable in terms of fall detection than other methods, and it also performs well in a multi-class environment. Moreover, the proposed descriptor possesses a rotation invariant property, and therefore, it demonstrates significant resistance against the rotated sound signals.</P>