Ownership Structure and Real Earnings Management in Nigeria : The Moderating Effect of Risk Management Committee

( Ahmad Haruna Abubakar ),( Noorhayati Mansor ),( Norhayati Abdullah ) 한국회계학회 2021 會計學硏究 Vol.46 No.6

This study examines whether the existence of a separate risk management committee can moderate the relationship between ownership structure (managerial, institutional, and foreign) on real earnings management. The data are obtained from 360 firm-year observations for five years (2015-2019). Panel Corrected Standard Error is employed to analyze the data studied. The findings show that the existence of risk management committee along with managerial ownership are likely to prevent managers from engaging in real earnings management. Additionally, despite the positive effect of institutional ownership and foreign ownership on real earnings management, the presence of risk management committee can influence institutional and foreign investors with short-term investment motives and exercise efficient monitoring and reduce the frequency of manipulating. The result give understanding to investors, regulators, and financial analyst that the moderating effect of risk management committee on the ownership structure (managerial, institutional, and foreign) would strengthen the corporate board monitoring and deter management from engaging in perpetual unethical practice such as earnings management

The Customer Satisfaction Index Model: An Empirical Study of the Private Healthcare Sector in Malaysia

Ahmad Azmi M. ARIFFIN,Norhayati M. ZAIN,Bama V.V. MENON3,Norzalita A. AZIZ 한국유통과학회 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.1

The main purpose of this study was to gauge the patient satisfaction index and subsequently discuss the Importance-Performance (IP) matrix analysis of the inpatient services in the context of the private hospital setting. The Malaysian Customer Satisfaction Index Model was employed as the theoretical framework for the above purposes. This study involving 242 patients in Malaysian’s private healthcare sector used a Web-based survey as the main method of data collection. Partial least square structural equation modeling (PLS-SEM) was utilized for data analysis. Using Fornell et al. (1996)’s formula, the resulting patient satisfaction index was slightly lower than the “very satisfied” category, the target level required for positioning as one of the world’s premier medical tourism players. The IP matrix showed that medical quality is the main competitive advantage of the private hospitals that can propel their growth in the global healthcare marketplace. The results also indicate that outcome quality, patient rights, and privacy, and service quality are the three quality domains that need to be prioritized for further improvement. On the other hand, the servicescape quality domain needs to be strategized as the unique selling proposition as the performance of the private hospitals in this regard is already extremely good.

Pharmacognostic Profile of Trigonella Seed and Its Hypoglycaemic Activity

Zhari Ismail,Norhayati Ismail,Mariam Ahmad 한국생약학회 1995 Natural Product Sciences Vol.1 No.1

Pharmacognostic study was carried out on the seeds of Trigonella foenumgraecum L. (fenugreek) in order to establish its pharmacognostic characteristics. In view of its renewed interest as a dietary supplement among the local inhabitants afflicted with diabetes, its hypoglycaemic activity in normal as well as diabetic rats was also investigated. Oral glucose tolerance test showed that a suspension of the powdered trigonella seed inhibited the increase in blood glucose levels in normal rats that had been treated with an oral glucose load prior to the test. A reduction in the blood glucose levels was also observed when a suspension of the powdered seed was given by gastric intubation to the streptozotocin-induced diabetic rats. These findings suggested that trigonella seeds possessed some hypoglycaemic activities that might be useful to the diabetics.

Fatigue characteristics of dual-phase steel sheets

Irwan Herman Onn,Norhayati Ahmad,Mohd Nasir Tamin 대한기계학회 2015 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.29 No.1

Fatigue characteristics of dual-phase steel sheets, commonly used in automobile body construction were established. For this purpose,a series of fatigue tests, each at constant stress amplitude were conducted on 1.2 mm-thick, dual-phase DP600 steel sheet specimens withtwo different load ratios of minimum-to-maximum stress, R = 0.1 and -1. The resulting fatigue behavior is expressed in terms of fatiguestrength-life (S-N) curves. Fatigue behavior of the steel sheets in the high-cycle fatigue region can be represented by Basquin’s equationwith coefficient and exponent value of 921.2 and 0.093, respectively. An endurance limit of 255 MPa is observed. In addition, fatiguestrengths of the dual-phase steel sheets display lower magnitude than their bulk counterparts. Effect of mean stress on fatigue behavior ofthe steel sheets is well predicted by Walker’s model. Exponential calibration factor is introduced to the models by SWT, Goodman andMorrow with comparable prediction to the Walker’s model.

White mineral trioxide aggregate mixed with calcium chloride dihydrate: chemical analysis and biological properties

Hany Mohamed Aly Ahmed,Norhayati Luddin,Thirumulu Ponnuraj Kannan,Khairani Idah Mokhtar,Azlina Ahmad 대한치과보존학회 2017 Restorative Dentistry & Endodontics Vol.42 No.3

Objectives: This study aimed to evaluate the chemical and biological properties of fast-set white mineral trioxide aggregate (FS WMTA), which was WMTA combined with calcium chloride dihydrate (CaCl2·2H2O), compared to that of WMTA. Materials and Methods: Surface morphology, elemental, and phase analysis were examined using scanning electron microscope (SEM), energy dispersive X-ray microanalysis (EDX), and X-ray diffraction (XRD), respectively. The cytotoxicity and cell attachment properties were evaluated on human periodontal ligament fibroblasts (HPLFs) using methyl-thiazol-diphenyltetrazolium (MTT) assay and under SEM after 24 and 72 hours, respectively. Results: Results showed that the addition of CaCl2·2H2O to WMTA affected the surface morphology and chemical composition. Although FS WMTA exhibited a non-cytotoxic profile, the cell viability values of this combination were lesser than WMTA, and the difference was significant in 7 out of 10 concentrations at the 2 time intervals (p < 0.05). HPLFs adhered over the surface of WMTA and at the interface, after 24 hours of incubation. After 72 hours, there were increased numbers of HPLFs with prominent cytoplasmic processes. Similar findings were observed with FS WMTA, but the cells were not as confluent as with WMTA. Conclusions: The addition of CaCl2·2H2O to WMTA affected its chemical properties. The favorable biological profile of FS WMTA towards HPLFs may have a potential impact on its clinical application for repair of perforation defects.

Evaluation of the Antidiabetic, Islet Protective and Beta-Cell Regenerative Effects of Tinospora crispa (L.)

Norafiqah Yusof,May P. Y. Goh,Norhayati Ahmad 한국생약학회 2022 Natural Product Sciences Vol.28 No.3

Tinospora crispa (L.) is a medicinal plant traditionally used to treat various ailments including diabetes. The stem has been widely studied for its antidiabetic properties, however the antidiabetic potential of its leaves has not been explored. This study investigates the antidiabetic properties of methanolic T. crispa stem and leaves extracts on alloxan-induced diabetic rats. The stems and leaves were extracted using Soxhlet extraction with methanol as solvent. Crude extracts were administered at 500 mg/kg body weight (BW) (high dose) and 250 mg/kg BW (low dose) via oral route to alloxan induced diabetic rats. T. crispa stem and leaves extracts was found to significantly reduce blood glucose following a twelve-week treatment period. The highest mean difference in blood glucose level was exhibited by animals in the high dose treated stem and low dose leaf extracts. Both extracts showed approximately 75% percentage recovery from hyperglycaemia. The highest regenerative capacity was observed in animals treated with the low dose leaf extract.

White mineral trioxide aggregate mixed with calcium chloride dihydrate: chemical analysis and biological properties

Ahmed, Hany Mohamed Aly,Luddin, Norhayati,Kannan, Thirumulu Ponnuraj,Mokhtar, Khairani Idah,Ahmad, Azlina The Korean Academy of Conservative Dentistry 2017 Restorative Dentistry & Endodontics Vol.42 No.3

Objectives: This study aimed to evaluate the chemical and biological properties of fast-set white mineral trioxide aggregate (FS WMTA), which was WMTA combined with calcium chloride dihydrate ($CaCl_2{\cdot}2H_2O$), compared to that of WMTA. Materials and Methods: Surface morphology, elemental, and phase analysis were examined using scanning electron microscope (SEM), energy dispersive X-ray microanalysis (EDX), and X-ray diffraction (XRD), respectively. The cytotoxicity and cell attachment properties were evaluated on human periodontal ligament fibroblasts (HPLFs) using methyl-thiazoldiphenyltetrazolium (MTT) assay and under SEM after 24 and 72 hours, respectively. Results: Results showed that the addition of $CaCl_2{\cdot}2H_2O$ to WMTA affected the surface morphology and chemical composition. Although FS WMTA exhibited a non-cytotoxic profile, the cell viability values of this combination were lesser than WMTA, and the difference was significant in 7 out of 10 concentrations at the 2 time intervals (p < 0.05). HPLFs adhered over the surface of WMTA and at the interface, after 24 hours of incubation. After 72 hours, there were increased numbers of HPLFs with prominent cytoplasmic processes. Similar findings were observed with FS WMTA, but the cells were not as confluent as with WMTA. Conclusions: The addition of $CaCl_2{\cdot}2H_2O$ to WMTA affected its chemical properties. The favorable biological profile of FS WMTA towards HPLFs may have a potential impact on its clinical application for repair of perforation defects.

A randomized, double-blind study comparing multiple doses of Channa striatus supplementation for knee osteoarthritis

Abdul Kadir Azidah,Abdul Kadir Arifah,A. H. Roslida,Abdul Manan Mat Jais,Julia Omar,Abdul Nawfar Sadagatullah,Azlina Ishak,Norhayati Mohd. Noor,Ahmad Tarmizi Musa 경희대학교 융합한의과학연구소 2017 Oriental Pharmacy and Experimental Medicine Vol.17 No.4

Knee osteoarthritis (OA) is the leading cause of chronic disability at older age. Channa striatus (CS) is a freshwater fish that is traditionally valued for its medicinal properties in promoting wound healing and reducing post-operative pain. This study evaluate the efficacy of different doses of oral Channa striatus extract on primary knee osteoarthritis patients. A randomized, double-blind, placebo-controlled 3-arm trial was conducted comparing oral CS extract 1000 mg/day or 500 mg/day and placebo among knee OA patients for a 6-month intervention period. The main outcome measures were Western Ontario and McMaster University Osteoarthritis Index (WOMAC), analgesic scores and serum cartilage oligomeric matric protein (COMP). Laboratory-based blood tests were used as safety measures. A total of 120 patients were randomized, and 112 patients were included in the intention-to-treat analysis. Significant reductions in WOMAC stiffness and function scores were achieved at month 6 in CS 1000 mg/day and CS 500 mg/day compared to placebo groups (p < 0.05). No significant differences were found between the groups in terms of analgesic scores, serum COMP and biochemical parameters. No serious adverse events were reported in the study. In conclusion, both doses of CS showed similar efficacy and were more effective than the placebo in treating the symptoms of knee OA.