Effect of Intangible Assets on the Value Relevance of Accounting Information: Evidence from Emerging Markets

AL-ANI, Mawih Kareem,TAWFIK, Omar Ikbal Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.2

This study mainly aims to examine the effect of intangible assets on the value relevance of the Gulf Cooperation Council (GCC)-listed non-financial firms. This study tested three types of models by using a large sample of non-financial firms listed in GCC countries as emerging markets from 2008 to 2016. The types of models are accounting information (earnings per share and book value of share) without intangible assets model, intangible assets model, and accounting information (earnings per share and book value of share) with intangible assets model. Ordinary least square (OLS) shows mixed results as intangible assets improve the value relevance of accounting information positively in UAE and negatively in Kuwait but not in other countries. The study documents a robust positive relationship between intangible assets and earnings quality in terms of value relevance in KSA and Qatar. The findings provide implications for policymakers, investors, and managers. The results suggest that intangible assets can improve the value relevance in emerging markets, such as GCC, as the need to organize the requirements of information disclosures on intangible assets and provide great transparency and additional disclosure of information about intangible assets and their components.

Syngas production via CO2 reforming of methane using Co-Sr-Al catalyst

Anis Hamza Fakeeha,Ahmed Sadeq Al-Fatesh,Muhammad Awais Naeem,Wasim Ullah Khan 한국공업화학회 2014 Journal of Industrial and Engineering Chemistry Vol.20 No.2

The effect of addition of strontium in Co based catalysts during CO2 reforming of methane wasinvestigated in the temperature range 500–700℃. The Co/γ-Al2O3 supported catalysts with strontiumas a promoter (0–2.25 wt%) were prepared by incipient wet impregnation method. Numeroustechniques such as N2 adsorption–desorption isotherm, H2 temperature-programmed reduction (TPR),temperature-programmed desorption (TPD), X-ray diffraction (XRD), thermogravimetric analysis (TGA),Transmission Electron Microscopy (TEM), pulse chemisorption and temperature-programmed oxidation(TPO) were applied for characterization of fresh and spent catalysts. The results of characterizations andcatalyst activity test revealed that introduction of Sr in Co/γ-Al2O3 catalyst had significant effect onstability and coke suppression. The Sr addition improves the metal–support interaction as well asenhances the Lewis basicity of the catalyst. The improvement in basicity helps the chemisorption anddissociation of CO2 over the catalyst which in turn reduces carbon deposition.

Zoster sine herpete: a disease that ophthalmologists should be aware of

Al-Ani, Haya H,Niederer, Rachael L The Korean Pain Society 2020 The Korean Journal of Pain Vol.33 No.4

Modification of alumina support with TiO2-P25 in CO2 reforming of CH4

Anis H. Fakeeha,Ahmed E. Abasaeed,Ahmed S.A. Al-Fatesh 한국공업화학회 2012 Journal of Industrial and Engineering Chemistry Vol.18 No.1

Catalyst activity and stability for CO2 reforming of CH4 depends specifically upon the support and the active metal. A side reaction of dry reforming of methane is the decomposition to carbon that covers the Ni particles causing catalyst deactivation. Hence, an appropriate combination of Ni with support is needed to allow for long term stable operation. In this paper, CO2 reforming of CH4 is studied by investigating the effect of addition of TiO2-P25 separately to g-Al2O3 and a-Al2O3 supports used for nickel based catalyst. The reforming reactions are performed using (CO2:CH4) feed ratio of 1:1 and reaction temperature range of 500–800 8C. Both fresh and used catalysts are characterized by SEM and TGA techniques. It is found when a-Al2O3 support is modified with 20 wt% TiO2-P25, the catalyst activity and stability is enhanced. The conversion rates of CH4 and CO2 without and with 20 wt% TiO2-P25,respectively, are changed from 72.3% to 76.7% and 73.3% to 81.2%, respectively, and, most importantly,carbon formation is reduced from 28.1 to 12.8, respectively. However, when g-Al2O3 support is modified with TiO2-P25, the catalyst activity is enhanced with simultaneous increase in carbon formation.

Hybridized multi-objective optimization approach (HMODE) for lysine fed-batch fermentation process

Zainab Al Ani,Ashish Madhukar Gujarathi,Gholamreza Vakili-Nezhaad 한국화학공학회 2021 Korean Journal of Chemical Engineering Vol.38 No.1

A new hybrid multi-objective differential evolution (MODE) algorithm is proposed that combines the MODE algorithm for the global space search with a dynamical local search (DLS) method for the local space search. HMODE-DLS algorithm was validated using the tri-objective DTLZ7 test problem and the results were compared with MODE algorithm with respect to four performance metrics. In addition to HMODE-DLS, another three algorithms were used to solve two multi-objective optimization cases in an industrial lysine bioreactor at different feeding conditions. Case 1 considers maximizing lysine’s productivity and yield. While case 2 studies the maximization of productivity along with minimization of total operating time. In all cases, theoretical and industrial, HMODE-DLS showed a better performance with a better quality Pareto set of solutions. The Pareto front of case 1 found by HMODE-DLS was compared with a recent study trade-off, and the current non-dominated solutions values were found to be improved. This indicates that the lysine production process is enhanced. For case 2, the switching time from fed-batch to batch was found to be the key decision variable. Generally, these findings indicate the effectiveness of HMODE-DLS for the studied cases and its potential in solving real world complex problems.

The phase simulation of High-Tc superconductor compound YBa2Cu3-yPbyO6.5+δ

Emad K. Al-Shakarchi,Salwan K.J. Al-Ani,Wedad M. Faysal 한양대학교 청정에너지연구소 2023 Journal of Ceramic Processing Research Vol.24 No.4

The simulation of a possible change in a structural phase of superconducting compound YBa2Cu3-yPbyO6.5+δ was done for thesamples prepared by solid-state reaction represented by (y=0-0.5). Theoretically, the probability structural phase was derivedfrom a pure structure YBa2Cu3O6.5+δ, which had an orthorhombic phase with lattice constants (a=3.8203, b=3.8855, and c=11.6835 Å) and space group Pmmm. There is a partial variation in the orthorhombic unit cell from the pure phase throughthe substitution of Pb. There is a structural phase transition from orthorhombic to tetragonal phase at (y=0.2, 0.3). The limitedvariation in the lattice constant is around the theoretical values with the orthorhombic phase. The valency (+2) of Pb-ions tookplace in the position of Cu+2-ion in the composition YBa2Cu3-yPbyO6.5+δ. There is a sharp increase in the lattice constants (b,c) at y=0.4 with the remaining orthorhombic phase and space group Pmmm. The simulation exhibited the position of atomswithin the unit cell, which was a function of the bond's nature between different atoms and their effect on the conductivitybehavior with Pb substitution. The results predicted a linear relation between the c-axis and oxygen excess (δ).

Removal of Some Heavy Metals from Industrial Wastewater by Lemmna Minor

Mahmoud Saleh Al-Khafaji,Faris H. Al-Ani,Alaa F. Ibrahim 대한토목학회 2018 KSCE JOURNAL OF CIVIL ENGINEERING Vol.22 No.4

Treatment of industrial wastewater by constructed wetland system for the removal of heavy metals consisting of clarification andLemna minor (duckweed) system was studied under experimental conditions through design, construction and operating pilot plant. Thisplant was operated with a constant hydraulic retention time of 2 hr and 10 days for clarifier and duckweed tanks respectively. Thepotential of duckweed has been investigated to accumulate Cd, Cr, Ni and Pb present in a combined industrial wastewater. Theexperiments results show that the average removal efficiency of Cd, Cr, Ni and Pb were 44.93%, 32.26%, 74.48%, and 79.1 respectively. Duckweed plant is a poor accumulator for Cd. While it is a hyperaccumulator for Pb, Cr and Ni. Also, the removal percentages of theseheavy metals have significant positive linear correlation with the pH reduction percentage and increases in acidic solution (pH < 7). Therefore pH highly affects the removal efficiency of these metals from wastewater. Duckweed shows promise for the removal of heavymetals from industrial wastewater which makes duckweed a good species for phytoremediation activities. Duckweed based treatmentsystems are a cost-effective and reliable supply of acceptable quality water for river rehabilitation and reuse for other purposes.

Target Identification Using a Moment Invariant Approach

Muzhir Shaban Al-Ani,Aso Darwesh 대한전자공학회 2019 IEIE Transactions on Smart Processing & Computing Vol.8 No.5

A target identification process leads to identifying a specific object or target. There are many objects in nature; some of these objects have similar characteristics, but others are different. The main aim of this work is to design an efficient approach to object or target identification. The implemented approach tries to overcome the challenges that appear during processing. This approach is implemented via many steps (preprocessing, feature extraction, invariant feature application, and class calculations) and then compares the obtained results to decide the nearest distance of the specific object to an existing image in a database. The obtained results indicate that high-performance identification is achieved via application of this approach. Three orientations for images are tested (0degrees, 90degrees, and 180degrees), and in all these images, the obtained similarity is about 99%.

Perceived attitudes and barriers towards medical research: a survey of Jordanian interns, residents, and other postgraduates

AlMohtasib Jamil,Al-Huneidy Leen,Taha Hana,Rayyan Rama,Mansour Shahd,Samhouri Jehad,Hammouri Muhammad,Al-Somadi Hussam,Bedros Adees Wirtan,Al-Omair Jaafar,Abbas Rand,Abu-usba Mustafa Ibrahim,Al-Ani Ab 한국의학교육학회 2023 Korean journal of medical education Vol.35 No.3

Purpose: We investigated research barriers among Jordanian medical postgraduates to understand the current context of the local health research landscape and improve scholarly output.Methods: Using a validated questionnaire, Jordanian interns, residents, specialists, and consultants were examined for their perceived attitudes and barriers towards research. Participants were conveniently sampled from public, university, military, and private institutions. Differences in responses were examined using the Student t-test and analysis of variance. Binary logistic regression was utilized to examine predictors of being able to publish.Results: A total of 1,141 Jordanian medical postgraduates were recruited, of which 61.3% were junior postgraduates (i.e., interns and residents in their first 2 years of residency) while 38.7% were senior postgraduates (i.e., senior residents, specialists, and consultants). Around 76.0% of participants had no peer-reviewed publications. Of those with least one publication (n=273), only 31.1% had first authorships. Participants portrayed dominantly positive attitudes towards the importance of research. There were no significant differences between junior and senior postgraduates for overall attitudes (p=0.486) and knowledge barriers scores (p=0.0261). Conversely, senior postgraduates demonstrated higher mean organizational barriers (p<0.001). Seniority (odds ratio [OR], 5.268; 95% confidence interval [CI], 3.341–8.307), age (OR, 1.087; 95% CI, 1.019–1.159), academic standing (OR, 1.730; 95% CI, 1.103–2.715), and confidence (OR, 1.086; 95% CI, 1.009–1.169) were positive predictors of publication in peer reviewed journals.Conclusion: The Jordanian medical research landscape is riddled with all forms of different barriers. The reworking of current and integration of new research training programs are of utmost importance.

Statistical Analysis of the Anticipated Risks of the Iraqi Stock Market

Yousif Abdullah Abed Al- Ani,Falih Nghaimesh Mutar Zubaidi 대한산업공학회 2021 Industrial Engineeering & Management Systems Vol.20 No.4

This paper analysis the limited effectiveness of the economic role of the Iraqi money market Statistically. There are international challenges and risks that may limit future market activity and cause problems and crises. The research hypothesis was launched from the necessity of interaction between the activity of the Iraqi market for securities and the local financial and economic institutions. Hypothesis has been verified accordingly using Kolmogorov-Smirnov Test, normality test and Heteroscedasticity Test. The statical analysis were based on the three mathematical models to expected the return and risk values of Iraqi money market. The potential exposure to negative effects that could be produced by international crises because of the expected openness. The research reached several conclusions, the most prominent of which is the limited economic role of the Iraqi market for securities. The difficulty of implementing monetary and financial policies, due to vulnerability to international challenges.