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.

Digital Background Calibration for Gain Mismatches in M-Channel TIADCs

Adnan Hashmi(하스미 아드난),Sadeque Reza Khan(칸 사데크 레자),GoangSeog Choi(최광석) 대한전자공학회 2016 대한전자공학회 학술대회 Vol.2016 No.6

Social Network Analysis of an Online Smoking Cessation Community to Identify Users’ Smoking Status

Adnan Muhammad Shah,Xiangbin Yan,Abdul Qayyum 대한의료정보학회 2021 Healthcare Informatics Research Vol.27 No.2

Objectives: Users share valuable information through online smoking cessation communities (OSCCs), which help peoplemaintain and improve smoking cessation behavior. Although OSCC utilization is common among smokers, limitations existin identifying the smoking status of OSCC users (“quit” vs. “not quit”). Thus, the current study implicitly analyzed user-generatedcontent (UGC) to identify individual users’ smoking status through advanced computational methods and real datafrom an OSCC. Methods: Secondary data analysis was conducted using data from 3,833 users of BcomeAnEX.org. Domainexperts reviewed posts and comments to determine the authors’ smoking status when they wrote them. Seven types of featuresets were extracted from UGC (textual, Doc2Vec, social influence, domain-specific, author-based, and thread-based features,as well as adjacent posts). Results: Introducing novel features boosted smoking status recognition (quit vs. not quit) by 9.3%relative to the use of text-only post features. Furthermore, advanced computational methods outperformed baseline algorithmsacross all models and increased the smoking status prediction performance by up to 12%. Conclusions: The results ofthis study suggest that the current research method provides a valuable platform for researchers involved in online cessationinterventions and furnishes a framework for on-going machine learning applications. The results may help practitioners designa sustainable real-time intervention via personalized post recommendations in OSCCs. A major limitation is that onlyusers’ smoking status was detected. Future research might involve programming machine learning classification methods toidentify abstinence duration using larger datasets.

Composition-Dependent Structural, Dielectric and Ferroelectric Responses of Lead-Free Bi0.5Na0.5TiO3–SrZrO3 Ceramics

Adnan Maqbool,Ali Hussain,Jamil Ur Rahman,Rizwan Ahmed Malik,송태권,Myong Ho Kim,Won Jeong Kim 한국물리학회 2016 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.68 No.12

The influence of SrZrO3 (SZ) addition on the crystal structure, piezoelectric and the dielectric properties of lead-free Bi0.5Na0.5TiO3 (BNT−SZ100x, with x = 0 − 0.10) ceramics was systematically investigated. A significant reduction in the grain size was observed with SZ substitution. The X-ray diffraction analysis of the sintered BNT−SZ ceramics revealed a single perovskite phase with a pseudocubic symmetry; however, electric poling indicated a non-cubic distortion in the poled BNT−SZ ceramics. With increase in the SZ content, the temperature of maximum dielectric constant (Tm) shifted towards lower temperatures, and the curves became more diffuse. Enhanced piezoelectric constant (d33 = 102 pC/N) and polarization response were observed for the BNT−SZ5 ceramics. The results indicated that SZ substitution induced a transition from a ferroelectric to relaxor state with a field-induced strain of 0.24% for BNT−SZ9 corresponding to a normalized strain of 340 pm/V.

Between Stigma and Status: The Experiences of Generation Z Ghanaian Female Taekwondo Athletes

Adnan Odartey Lamptey,이원재 상명대학교 글로벌문화예술교육연구소 2022 Research in Dance and Physical Activity Vol.6 No.2

This study set out to explore the socio-cultural experiences of five female taekwondo athletes within the age brackets of Generation Z in relation to their taekwondo practice. Using the ground theory approach, the five athletes were subjected to open interviews, with three of them again subjected to focus group discussion to reach theoretical saturation. The results show that although taekwondo practice, as with other martial arts, is expected to break gender barriers and discrimination in society, in the socio-cultural context of Ghanaian society, female taekwondo practitioners are considered by many as socially undesirable. They are taunted as “man-women,” which connotes a tomboy lifestyle that is believed to predispose women who practice martial arts to develop masculine features and physical aggression toward their future husbands. On the other side of their experience, the athletes attain high status when the media profiles them on television for their achievements in taekwondo tournaments. Together with their social media activities, as members of Generation Z are accustomed to, they earn a lot of friends and endorsement. These two contrasting experiences of the five participants in the study were explained within the theoretical constructs of stigmatization and status conferral. The study concludes that the socio-cultural experiences of these female taekwondo practitioners are context specific, and therefore, more insights are needed across jurisdictions for wider theorization. Meanwhile, stakeholders need to step up in their efforts to disabuse the minds of Ghanaians regarding the mistaken perceptions about taekwondo if martial arts are to be used as social re-engineering tools for female empowerment.

A Review of Greenhouse Energy Management by Using Building Energy Simulation

Adnan Rasheed(아드난 라쉬드),Jong Won Lee(이종원),Hyun Woo Lee(이현우) (사)한국생물환경조절학회 2015 생물환경조절학회지 Vol.24 No.4

본 논문에서는 온실작물 생육에 적절한 미기상환경을 제공하기 위한 최적의 조건을 찾아내기 위하여 TRNSYS 프로그램을 이용하여 온실의 구조 및 환경인자와 에너지공급기술들에 대하여 시뮬레이션을 실시한 연구논문들을 분석하였다. 본 연구의 목적은 온실에너지 관리를 위해 사용되고 있는 여러 가지 에너지시스템과 기술들에 관하여 검토하고 이들에 대해 TRNSYS 시뮬레이션을 통해 실시한 효율분석에 관하여 검토하는 것이다. 사용가능한 에너지자원과 다양한 외부기상조건에 따른 에너지절감기술들의 성능을 분석하기 위한 여러 가지 시뮬레이션 모델들에 대해서도 검토하였다. 사용자가 정의하는 인자들을 사용하여 하이브리드 농업시설을 시뮬레이션 할 수 있는 TRNSYS 프로그램의 주요 구조들을 찾아내었다. 문헌검토에서 얻어진 결과를 토대로 TRNSYS 프로그램을 이용하여 온실의 에너지관리를 위한 시뮬레이션 모델을 개발하는데 필요한 몇 가지 중요한 결론들을 도출하였다. TRNSYS 프로그램은 앞으로 온실의 에너지 시뮬레이션을 수행하는데 크게 활용될 것으로 기대된다. This paper attempts to present a review about simulation of different greenhouse parameters and energy supplying techniques by using building energy simulation, to find out the optimal solution for keeping greenhouse microclimate favorable for the crop production. The objectives of conducting this study were, to describe the various energy systems and techniques used for the greenhouse energy management and efficiency analysis of these technologies by using building energy simulation. We describe different models to understand the behavior of the energy saving technologies with respect to the resources available and different outside climatic conditions. We identified main features of the building energy simulation software, that enable users, to simulate hybrid agricultural building projects by using user defined parameters. At the end of the paper we draw some important concluding remarks on the basis of reviewing all the investigators contributions for the developments of simulation model of agricultural greenhouse energy management, using a building energy simulation software specifically TRNSYS. In conclusion, this paper provides information that TRNSYS have great potential for agricultural buildings energy simulation along with the renewable energy resources and energy saving techniques. This review paper provides aid to greenhouse researcher and energy planner for the future studies of greenhouses energy planning.

Variability and Predictability of Summer Monsoon Rainfall over Pakistan

Adnan Muhammad,Khan Firdos,Rehman Nadia,Ali Shaukat,Hassan Sher Shah,Dogar Muhammad Mubashar,Mehmood Shahbaz,Hasson Shabehul 한국기상학회 2021 Asia-Pacific Journal of Atmospheric Sciences Vol.57 No.1

Rainfall variability associated with the South Asian Summer Monsoon has increased in recent decades, particularly at the northwestern monsoon margins over Pakistan, leading to more frequent and intense hydro-meteorological extremes that have adversely affected the agrarian economy, water and food security in the country. Devising effective strategies to ensure sustainable development in Pakistan thus requires that the monsoonal rainfall be predicted on an inter-annual scale. Here, we predicted the inter- and intra-annual variability of the monsoonal rainfall over Pakistan and its possible drivers using a linear statistical forecast model of the principal component (PC) regression analysis. For this purpose, highly correlated PCs of the National Centre for Environmental Prediction (NCEP) based sea level pressure, horizontal and meridional winds to the observed rainfall for the period 2001–2013 were ingested in a stepwise multiple regression model, which was further validated for the duration of 2014–2015. Our results suggest that featuring correlation coefficient, mean absolute error, mean bias, and root mean square error of 0.75, 42.23, −14.92 and 60.65, respectively, the model exhibits robust skill in predicting the inter-annual monsoonal rainfall variability at its extreme northwestern margins over Pakistan.

Behavior of dry medium and loose sand-foundation system acted upon by impact loads

Adnan F. Ali,Mohammed Y. Fattah,Balqees A. Ahmed 국제구조공학회 2017 Structural Engineering and Mechanics, An Int'l Jou Vol.64 No.6

The experimental study of the behavior of dry medium and loose sandy soil under the action of a single impulsive load is carried out. Different falling masses from different heights were conducted using the falling weight deflectometer (FWD) to provide the single pulse energy. The responses of soils were evaluated at different locations (vertically below the impact plate and horizontally away from it). These responses include; displacements, velocities, and accelerations that are developed due to the impact acting at top and different depth ratios within the soil using the falling weight deflectometer (FWD) and accelerometers (ARH-500A Waterproof, and Low capacity Acceleration Transducer) that are embedded in the soil and then recorded using the multi-recorder TMR-200. The behavior of medium and loose sandy soil was evaluated with different parameters, these are; footing embedment, depth ratios (D/B), diameter of the impact plate (B), and the applied energy. It was found that increasing footing embedment depth results in: amplitude of the force-time history increases by about 10-30%. due to increase in the degree of confinement with the increasing in the embedment, the displacement response of the soil will decrease by about 25-35% for loose sand, 35-40% for medium sand due to increase in the overburden pressure when the embedment depth increased. For surface foundation, the foundation is free to oscillate in vertical, horizontal and rocking modes. But, when embedding a footing, the surrounding soil restricts oscillation due to confinement which leads to increasing the natural frequency, moreover, soil density increases with depth because of compaction, that is, tendency to behave as a solid medium.

Case Study: Impact of Well-Planned Landscape in Delivering Quality of Life to City Dwellers

Adnan Younis,Atif Riaz,Muhammad Qasim 한국원예학회 2006 한국원예학회 기타간행물 Vol.- No.-

Investigation of the Hepatoprotective Effect of Prunus mume Sieb. et Zucc Extract in a Mouse Model of Alcoholic Liver Injury Through High-Resolution Metabolomics

Adnan Khan,판정훈,조성하,이소정,김영준,황용자 한국식품영양과학회 2017 Journal of medicinal food Vol.20 No.8

This study aimed to identify the changes in the metabolomics profile of liver damage caused by alcohol consumption and verify beneficial effect of Prunus mume Sieb. et Zucc extract (PME) in protection of alcohol-induced injury by attenuating the level of identified metabolites. Mice were treated with PME and saline or untreated once daily for 5 days, followed by alcohol injection. The plasma samples were analyzed using liquid chromatography–mass spectrometry-based high-resolution metabolomics followed by a multivariate statistical analysis using MetaboAnalyst 3.0 to obtain significantly expressed metabolites, using a false discovery rate threshold of q = 0.05. Metabolites were annotated using Metlin database and mapped through Kyoto Encyclopedia of Genes and Genomes (KEGG). Among 4999 total features, 101 features were significant among alcohol- and PME-treated mice groups. All the samples cluster showed a clear separation in the heat map, and the scores plot of orthogonal partial least squares-discriminant analysis (OPLS-DA) model discriminated the three groups. Phosphatidylcholine, Saikosaponin BK1, Ganoderiol I, and N-2-[4-(3,3-dimethylallyloxy) phenyl] ethylcinnamide were among the significant compounds with a low intensity in alcohol group compared to PME group, suggesting that these compounds have a relation in the development of PME's protective effect. The study confirms the hepatoprotective, antioxidant, and anti-inflammatory effects of PME against alcohol-induced liver steatosis, inflammation, and apoptosis.