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The Impact of National Culture on Earnings Management
Nisrine Nouri,강창수 한국회계정보학회 2018 회계정보연구 Vol.36 No.1
This study investigates the relationship between earnings management and national culture. We use Hofstede’s(2010) five cultural dimensions - Power Distance, Individualism, Masculinity, Uncertainty Avoidance and Long-term orientation - as a proxy for national culture. We explore how each cultural dimension promotes or constrains the use of earnings management. We measure earnings management using a sample of 335,810 firm-year observations for the period 2006 to 2015 in 52 countries. Our results suggest that Power Distance and Masculinity promote the use of earnings management. Yet, we find that countries with high Individualism mitigate the level of earnings management. Moreover, an interaction between Uncertainty Avoidance and the region where the country is located yields interesting results. Uncertainty Avoidance in East Asia tends to constrain the level of earnings management. In Northern Europe, however, Uncertainty Avoidance tends to increase the level of earnings management. Our study implies the importance of culture in the understanding of managerial behavior across countries.
Design and Integration of Planar Inductances on PCB Application Passive Type Filters
Nisrine Senhadji,Azzedine Hamid,Vincent Bley,Thierry Leby 한국전기전자재료학회 2020 Transactions on Electrical and Electronic Material Vol.21 No.2
This paper is a synthesis of work encompassing simulation and experimental results aimed at designing, manufacturing and characterizing various fi xed and variable width circular and square spiral inductance topologies deposited on a PCB-FR4 substrate. These inductors will compose fi lters for diff erent applications of electronics and low power electronics. These prototypes of planar inductances were made at LAPLACE laboratory in Toulouse.
Utilizing vacuum bagging process to enhance bond strength between FRP sheets and concrete
Nisrin R. Abdelal,Mohammad R. Irshidat 국제구조공학회 2019 Structural Engineering and Mechanics, An Int'l Jou Vol.72 No.3
This paper investigates the effect of utilizing vacuum bagging process to enhance the bond behavior between fiber reinforced polymer (FRP) composites and concrete substrate. Sixty specimens were prepared and tested using double-shear bond test. The effect of various parameters such as vacuum, fiber type, and FRP sheet length and width on the bond strength were investigated. The experimental results revealed that utilizing vacuum leads to improve the bond behavior between FRP composites and concrete. Both the ultimate bond forces and the maximum displacements were enhanced when applying the vacuum which leads to reduction in the amount of FRP materials needed to achieve the required bond strength compared with the un-vacuumed specimens. The efficiency of the enhancement in bond behavior due to vacuum highly depends on the fiber type; using carbon fiber showed higher enhancement in the bond strength compared to the glass fiber when vacuum was applied. On the contrary, specimens with glass fiber showed higher enhancement in the maximum slippage compared to specimens with carbon fibers. Utilizing vacuum does not affect the debonding failure modes but lead to increase in the amount of attached concrete on the surface of the debonded FRP sheet.
Sait, Khalid Hussain,Anfinan, Nisrin Mohammad,Eldeek, Basem,Al-Ahmadi, Jawher,Al-Attas, Maha,Sait, Hesham Khalid,Basalamah, Hussain Abdullah,Al-Ama, Nabeel,El Sayed, Mohamed Ezzat Asian Pacific Journal of Cancer Prevention 2014 Asian Pacific journal of cancer prevention Vol.15 No.6
Background: To evaluate the perception of cancer patients toward treatment services and influencing factors and to inquire about the use of complementary alternative medicine (CAM). Materials and Methods: Information was obtained through pre-tested structured questionnaires completed by cancer patients during treatment at King Abdulaziz University Hospital, Jeddah, Saudi Arabia. Results: Of 242 patients, 137 (64.6%) accepted to enter this study. Most were Saudi (n=93, 68%), female (n=80, 58%), educated at university (n=71, 52%), married (n=97, 72%) and with breast cancer (n=36, 26%). One-hundred (73%) patients were satisfied with the services provided; 61% were Saudi. Ninety-four (68%) respondents were satisfied with the explanation of their cancer. Twenty-eight (21.6%) patients received CAM, of them 54.0% received herbal followed by rakia (21.0%), nutritional supplements/vitamins (7.0%) and Zamam water (18.0%), with significant differences among them (p =0.004). Seven (5%) patients believed this therapy could be used alone; 34 (25%) patients believed it could be used with other treatments, regardless of whether they themselves used this therapy. Fifty-three (53%) satisfied patients felt they received enough support; 31 (58%) patients received support from family and friends; 22 (41.6%) patients received support from the health-care team. Patients who received information about their disease from their physicians and those who felt they had enough support were more satisfied. The patients who took alternative treatment were older age, mostly female and highly educated but values did not reach significance. Conclusions: We stress enhancing the educational and supportive aspects of cancer-patient services to improve their treatment satisfaction and emphasize the need for increasing the educational and awareness programs offered to these patients.
Nabila, Rouahi,Zineb, OuazzaniTouhami,Hasna, Ahyayauch,Nisrin, El Mlili,A, Filali-Maltouf,Zakaria, Belkhadir Asian Pacific Journal of Cancer Prevention 2016 Asian Pacific journal of cancer prevention Vol.17 No.8
Background: Cancer is a worldwide health problem and pain is among the most common and unpleasant effects affecting well-being of cancer patients. Accurate description of pain can help physicians to improve its management. Many English tools have been developed to assess pain. Onkly a limited number of these are applied in Arab countries. Our aim was to assess the quality, the nature and the severity of pain using the short McGill Pain Questionnaire (SF-MPQ) on cancer patients in the National Institute of Oncology (NIO) in Rabat, Morocco. Materials and Methods: The tool used is the SF-MPQ inspired from the Arabic version of the MPQ. The subjects were cancer patients (N=182) attending the NIO, from 24th October 2015 to 8th January 2016, aging ${\geq}18$ years old, experiencing pain and coming to have or to update their pain medication. Results: The rate of participation was 96.3%. Eight patients had difficulties to express their pain using descriptors, but could use the Visual Analogue Scale (VAS) and the body diagram. The most frequent sensory descriptors were 'Throbbing', 'Shooting', 'Hot-Burning'. The most used affective descriptor was 'Tiring-Exhausting'. The mean VAS was 6.6 (2.4). The mean score of all items was 11.9 (7.8). The patients were suffering from severe pain. The internal consistency of the form was s acceptable. Conclusions: The findings indicate that most of the patients attending the pain center of the NIO could use the descriptors of the SF-MPQ to describe their pain. They indicate the usefulness of the SF-MPQ to assess the nature and the severity of pain in cancer patients. This tool should be tested in other Moroccan and Arabic contexts associated with other tools in clinical trials.