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- 저자 : Darman, Mahboobeh (검색결과 3 건)
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The Effect of Firm Size, Debt, Current Ratio, and Investment Opportunity Set on Earnings Quality
Rusdiah HASANUDDIN,Darman DARMAN,Muhammad Ybnu TAUFAN,Agus SALIM,Muslim MUSLIM,Aditya Halim Perdana Kusuma PUTRA 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6
The quality of earnings refers to the proportion of income attributable to the core operating activities of a business. This study analyzes the effect of the variable firm size, the leverage ratio as manifested by the debt-to-equity ratio, the liquidity ratio exemplified by the current ratio, and the investment opportunity set (IOS) on earnings quality. The study subjects are IPO companies engaged in the food and beverage sector with a study observation period using secondary data (financial statements), namely in 2016–2019, totaling 17 companies. Several stages of testing are carried out to answer statistical analysis (eg, normality test, heteroscedasticity test, multicollinearity test, T-test, and F-test) then the final testing stage is the regression test. These results of this study explain that the firm size, leverage ratio, does not contribute to earnings quality. Liquidity positively contributes to earnings quality. IOS also contributes to earnings quality. This study assumes that company management prefers to carry out earnings management to maintain their firm value. Besides, large companies make it possible to generate greater profits in the future. Thus, the market to book value of the equity ratio affects earning quality.
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Alarba Albertine Sam-Tunsa,Kassem Nourhan Nabil,Nana Achile,Taypondou Japhet Darman,Sakue Eric Ngankam,Moctar Iyamni Bintou,Nchare Mominou,Kumar Sanjay 한국자원공학회 2023 Geosystem engineering Vol.26 No.6
This paper examines the potential use of pegmatite and marble as additives in amalgamation with Meiganga kaolin to produce stoneware products capable to resist high temperatures as well as enhancement the mechanical characteristics. Two series of ceramic products were formulated by partly replacing kaolin with 0, 3, 5 and 7 wt% of both pegmatite and marble wastes. The specimens were sintered at 1000°C, 1050°C and 1100°C. Fired ceramic samples were characterized by X-ray diffraction, Fourier transform infrared spectroscopy and the microstructure of the products was determined using an environmental scanning electron microscope and energy-dispersive X-ray spectroscopy. Also, the physico-mechanical properties were evaluated. Results divulged that, the addition of pegmatite or marble to kaolin enhances the strength of the ceramic body and act as a fluxing agent by promoting vitrification and glassy phase in clay after firing. The highest flexural strength results were observed with 7 wt% of pegmatite added at 1100 °C, with an increase ~ 35% compared to the control sample. High silica and alumina contents in pegmatite fill in voids, providing densification matrices. The incorporation of pegmatite allows to obtain a ceramic with better mechanical properties and energy saving as compared by the conventional ceramic.
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Breast Cancer Trend in Iran from 2000 to 2009 and Prediction till 2020 using a Trend Analysis Method
Zahmatkesh, Bibihajar,Keramat, Afsaneh,Alavi, Nasrinossadat,Khosravi, Ahmad,Kousha, Ahmad,Motlagh, Ali Ghanbari,Darman, Mahboobeh,Partovipour, Elham,Chaman, Reza Asian Pacific Journal of Cancer Prevention 2016 Asian Pacific journal of cancer prevention Vol.17 No.3
Background: Breast cancer is the most common cancer in women worldwide with a rising incidence rate in most countries. Considering the increase in life expectancy and change in lifestyle of Iranian women, this study investigated the age-adjusted trend of breast cancer incidence during 2000-2009 and predicted its incidence to 2020. Materials and Methods: The 1997 and 2006 census results were used for the projection of female population by age through the cohort-component method over the studied years. Data from the Iranian cancer registration system were used to calculate the annual incidence rate of breast cancer. The age-adjusted incidence rate was then calculated using the WHO standard population distribution. The five-year-age-specific incidence rates were also obtained for each year and future incidence was determined using the trend analysis method. Annual percentage change (APC) was calculated through the joinpoint regression method. Results: The bias adjusted incidence rate of breast cancer increased from 16.7 per 100,000 women in 2000 to 33.6 per 100,000 women in 2009. The incidence of breast cancer had a growing trend in almost all age groups above 30 years over the studied years. In this period, the age groups of 45-65 years had the highest incidence. Investigation into the joinpoint curve showed that the curve had a steep slope with an APC of 23.4% before the first joinpoint, but became milder after this. From 2005 to 2009, the APC was calculated as 2.7%, through which the incidence of breast cancer in 2020 was predicted as 63.0 per 100,000 women. Conclusions: The age-adjusted incidence rate of breast cancer continues to increas in Iranian women. It is predicted that this trend will continue until 2020. Therefore, it seems necessary to prioritize the prevention, control and care for breast cancer in Iran.
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