Accounting Conservatism and Stock Underpricing In High Information Asymmetry Setting

Hussein Falah Hasan,Hudaa Nadhim Khalbas,Salah Chyad Kadhim 대한산업공학회 2021 Industrial Engineeering & Management Systems Vol.20 No.4

The aim of the present study is to evaluate the relationship between accounting conservatism and stock underpricing In High Information Asymmetry Setting. This project is descriptive-correlational and the statistical population under study is listed companies on Tehran Stock Exchange during 2002-2016, among which 69 companies were selected with the initial offering and 43 companies were chosen with the secondary offering. Eight hypotheses were designed for the purpose of this study, all of which were examined by ordinary least squares regression method and SPSS and Eviews Software. The results of the study show that there is no significant relationship between conservatism and underpricing in the initial and secondary stock offering. Other results also suggest that there is a positive relationship between conservatism and underpricing in initial and secondary offering in information asymmetry setting. Since no similar study conducted in Iran, so far, this paper can contribute significantly to the field.

Current Situation of Renewable Energy Resources Marketing and its Challenges in Light of Saudi Vision 2030 Case Study: Northern Border Region

AL-Ghaswyneh, Odai Falah Mohammad International Journal of Computer ScienceNetwork S 2022 International journal of computer science and netw Vol.22 No.3

The Saudi Vision 2030 defined the directions of the national economy and market towards diversifying sources of income, and developing energy to become less dependent on oil. The study sought through a theoretical review to identify the reality of the energy sector and the areas of investment available in the field of renewable energy. Findings showed that investment in the renewable energy sector is a promising source according to solar, wind, hydrogen, geothermal energy and burning waste than landfill to extract biogas for less emission. The renewable energy sector faces challenges related to technology, production cost, price, quantity of production and consumption, and markets. The study revealed some recommendations providing and suggested electronic marketing system to provide investors and consumers with energy available from renewable sources.

Comparison of morbidity and mortality of hip and vertebral fragility fractures: Which one has the highest burden?

Maroun Rizkallah,Falah Bachour,Mirvat el Khoury,Amer Sebaaly,Boutros Finianos,Rawad el Hage,Ghassan Maalouf 대한골다공증학회 2020 Osteoporosis and Sarcopenia Vol.6 No.3

Objectives: Hip fragility fractures were regarded as one of the most severe, but recent papers report on the underestimated burden of vertebral compression fractures. This study aims to compare morbidity and mortality of hip and vertebral fragility fractures in patients treated in the same setting. Methods: Patients aged 50 years with hip fracture, and those with vertebral fracture presenting to our hospital between January 2014 and January 2017 were included. Patients were evaluated 1 year after their index fracture. SF-36 scores, mortality, and institutionalization are then recorded. Patients were divided into 2 groups: hip fractures and vertebral fractures. Results: There were 106 and 90 patients respectively evaluated in hip and vertebral fracture groups at 1 year. Patients in both groups were comparable for age, sex, comorbidities and neuropsychiatric condition (P > 0.05). At 1 year follow-up, SF-36 showed better averages in all 8 scales in hip fracture group compared to vertebral fracture group. Mortality in the hip fracture group reached 32.1% compared to 10% for the vertebral fracture group (P < 0.01). Fifteen patients were institutionalized in the hip fracture group compared to 18 patients in the vertebral fracture group (P > 0.05). Conclusions: When comparing patients treated in the same setting, hip fracture is associated with significantly increased mortality than vertebral fracture; however, the latter is associated with more morbidity.

Numerical analyses of the force transfer in concrete-filled steel tube columns

Starossek, Uwe,Falah, Nabil,Lohning, Thomas Techno-Press 2010 Structural Engineering and Mechanics, An Int'l Jou Vol.35 No.2

The interaction between steel tube and concrete core is the key issue for understanding the behavior of concrete-filled steel tube columns (CFTs). This study investigates the force transfer by natural bond or by mechanical shear connectors and the interaction between the steel tube and the concrete core under three types of loading. Two and three-dimensional nonlinear finite element models are developed to study the force transfer between steel tube and concrete core. The nonlinear finite element program ABAQUS is used. Material and geometric nonlinearities of concrete and steel are considered in the analysis. The damage plasticity model provided by ABAQUS is used to simulate the concrete material behavior. Comparisons between the finite element analyses and own experimental results are made to verify the finite element models. A good agreement is observed between the numerical and experimental results. Parametric studies using the numerical models are performed to investigate the effects of diameterto-thickness ratio, uniaxial compressive strength of concrete, length of shear connectors, and the tensile strength of shear connectors.

3-D fracture analysis of cracked aluminum plates repaired with single and double composite patches using XFEM

Jamal-Omidi, Majid,Falah, Mehdi,Taherifar, Davood Techno-Press 2014 Structural Engineering and Mechanics, An Int'l Jou Vol.50 No.4

Bonded composite-patch repair has been widely used to restore or extend the service life of damaged structures due to its effectiveness as a mechanical repair technique. In this paper using extended finite element method (XFEM), three-dimensional crack models are developed to examine the fracture behavior of centrally cracked aluminum plates repaired with single and double sided composite patches. Stress intensity factor (SIF) at the crack tip is used as the fracture criterion. In this regard, the effects of the crack lengths, patch materials, orientation of plies, adhesive and patch thickness are examined to estimate the SIF of the repaired plate and the repair performance. The obtained results show that composite patches have significant effect on reduction of the SIF at the crack tip. It is also proved that using double symmetric repair, in comparison to single one, reduces considerably SIF at the crack tip. Hence, the residual strength can be improved significantly as well as fatigue life of the structure. Investigation of ply orientation effects shows SIF increase as the ply orientation is changed from $0^{\circ}$ (perpendicular to the advancing crack) to $90^{\circ}$ (parallel to the crack line). However, the effectiveness of the ply orientation depends on the loading direction and the crack direction.

The Effect of Business Diversity on the Relation between Profit Sustainability, Real Earnings Management and Commercial Credit in Companies of Securities and Exchange Organization of Iraq

Salah Chyad Kadhim,Hussein Falah Hasan,Hudaa Nadhim Khalbas 대한산업공학회 2020 Industrial Engineeering & Management Systems Vol.19 No.4

The main purpose of this research is to analyze the effect of business diversity on the relation between profit sustainability, real earnings management and commercial credit in companies of Securities and Exchange Organization of Iraq. In this research, dependent variable is business credit which is calculated through dividing trade payable accounts of the company on the total asset (Petersen and Rajan, 1997; Giannetti et al., 2011) the independent variables are profit sustainability and real earnings management; in order to calculate profit sustainability the Kormendi and Lipemodel has been utilized while for calculating real earnings management the model that already has been used. The research data has been gathered by using a sample made up of 35 companies during 2011-2016. The research hypotheses were analyzed by hybrid data in SATA14 application. The results indicate that the modular effect of business diversity on the relation of profit sustainability and business credit is positive and meaningful, and the modular effect of business credit on the relation between real profit management and business credit is not meaningful.

3-D fracture analysis of cracked aluminum plates repaired with single and double composite patches using XFEM

Majid Jamal-Omidi,Mehdi Falah,Davood Taherifar 국제구조공학회 2014 Structural Engineering and Mechanics, An Int'l Jou Vol.50 No.4

Bonded composite-patch repair has been widely used to restore or extend the service life of damaged structures due to its effectiveness as a mechanical repair technique. In this paper using extended finite element method (XFEM), three-dimensional crack models are developed to examine the fracture behavior of centrally cracked aluminum plates repaired with single and double sided composite patches. Stress intensity factor (SIF) at the crack tip is used as the fracture criterion. In this regard, the effects of the crack lengths, patch materials, orientation of plies, adhesive and patch thickness are examined to estimate the SIF of the repaired plate and the repair performance. The obtained results show that composite patches have significant effect on reduction of the SIF at the crack tip. It is also proved that using double symmetric repair, in comparison to single one, reduces considerably SIF at the crack tip. Hence, the residual strength can be improved significantly as well as fatigue life of the structure. Investigation of ply orientation effects shows SIF increase as the ply orientation is changed from 0° (perpendicular to the advancing crack) to 90° (parallel to the crack line). However, the effectiveness of the ply orientation depends on the loading direction and the crack direction.

Antioxidant potential and antimicrobial activity of chitosan–inulin conjugates obtained through the Maillard reaction

Majid Nooshkam,Fereshteh Falah,Zahra Zareie,Farideh Tabatabaei Yazdi,Fakhri Shahidi,Seyed Ali Mortazavi 한국식품과학회 2019 Food Science and Biotechnology Vol.28 No.6

Chitosan (1%) was glycated with inulin (0.5, 1,and 2%) via the Maillard reaction at various initial pHvalues (5, 5.5, and 6). Higher pHs led to a greater pH dropand increase in the intermediate products and browningintensity (BI). The chitosan–inulin conjugates were thenclassified into three levels of low, medium, and high BIthrough K-means clustering in order to investigate theeffect of BI development on the antioxidant and antimicrobialattributes of the conjugates. Covalent linkagebetween chitosan and inulin was confirmed by fouriertransform infrared spectroscopy. High BI chitosan–inulinconjugate had significantly higher antioxidant propertycompared to chitosan and other conjugate fractions. Inaddition, the conjugates obtained at low pH values mainlypresented greater antimicrobial activities than those preparedat high pHs. It can be concluded that chitosan–inulinMaillard-born conjugates can be used as novel antioxidantand antimicrobial prebiotic-based ingredients for foodapplications.

Numerical analyses of the force transfer in concrete-filled steel tube columns

Uwe Starossek,Nabil Falah,Thomas Löhning 국제구조공학회 2010 Structural Engineering and Mechanics, An Int'l Jou Vol.35 No.2

The interaction between steel tube and concrete core is the key issue for understanding the behavior of concrete-filled steel tube columns (CFTs). This study investigates the force transfer by natural bond or by mechanical shear connectors and the interaction between the steel tube and the concrete core under three types of loading. Two and three-dimensional nonlinear finite element models are developed to study the force transfer between steel tube and concrete core. The nonlinear finite element program ABAQUS is used. Material and geometric nonlinearities of concrete and steel are considered in the analysis. The damage plasticity model provided by ABAQUS is used to simulate the concrete material behavior. Comparisons between the finite element analyses and own experimental results are made to verify the finite element models. A good agreement is observed between the numerical and experimental results. Parametric studies using the numerical models are performed to investigate the effects of diameterto-thickness ratio, uniaxial compressive strength of concrete, length of shear connectors, and the tensile strength of shear connectors.

A modified electrode by a facile green preparation of reduced graphene oxide utilizing olive leaves extract

Abeer Baioun,Hassan Kellawi,Ahamed Falah 한국탄소학회 2017 Carbon Letters Vol.24 No.-