Impact of Accounting Conservatism on Cash Dividend and Financial Reporting Quality: A Study of Jordanian Public Companies

Ahmad Yousef KALBOUNEH(Ahmad Yousef KALBOUNEH ),Majd Yousef AL-LAHHAM(Majd Yousef AL-LAHHAM ) 한국유통과학회 2023 The Journal of Asian Finance, Economics and Busine Vol.10 No.2

This study seeks to ascertain whether publicly listed Jordanian corporations (listed on the Amman Stock Exchange (ASE)) exhibit accounting conservatism and whether such companies distribute dividends to stockholders. Furthermore, this study delves into the implications of accounting conservatism on dividend policy in the context of the quality of financial statements of publicly listed Jordanian companies listed on the ASE. To accomplish the aims of this study, the Quality of financial reporting is treated as a moderator for the relationship between accounting conservatism and dividend distribution. Hence, a panel data approach was utilized, which encompasses cross-sectional data for 95 industrial and service establishments for the period (2013–2017). The study found that accounting conservatism has a negative impact on dividends and that there is no difference in the impact of accounting conservatism on dividends based on the quality of financial reports. The study concluded with a number of recommendations, the most salient of which is the need for companies to enhance their concentration on accounting conservatism and adopt a suitable policy for dividends. Thus, this research provides an insights into the financial practices of Jordanian publicly listed corporations and highlights the need for a more informed decision-making process concerning dividends and accounting practices.

Experimental investigation on UHPC beams reinforced with GFRP and steel rebars and comparison with prediction equations

Parvin, Yousef Abbasi,Shaghaghi, Taleb Moradi,Pourbaba, Masoud,Mirrezaei, Seyyed Saeed,Zandi, Yousef Techno-Press 2022 Advances in concrete construction Vol.14 No.1

In this article, the flexural and shear capacity of ultra-high-performance fiber-reinforced concrete beams (UHPFRC) using two kinds of rebars, including GFRP and steel rebars, are experimentally investigated. For this purpose, six UHPFRC beams (250 × 300 × 1650 mm) with three reinforcement ratios (ρ) of 0.64, 1.05, and 1.45 were constructed using 2% steel fibers by volume. Half of the specimens were made of UHPFRC reinforced with GFRP rebars, while the other half were reinforced with conventional steel rebars. All specimens were tested to failure in four-point bending. Both the load-deformation at mid-span and the failure pattern were studied. The results showed that utilizing GFRP bars increases the flexural strength of UHPFRC beams in comparison to those made of steel bars, but at the same time, it reduces the post-cracking strain hardening. Furthermore, by increasing the percentage of longitudinal bars, both the post-cracking strain hardening and load-bearing capacity increase. Comparing the experiment results with some of the available equations and provisions cited in the valid design codes reveals that some of the equations to predict the flexural strength of UHPFRC beams reinforced with conventional steel and GFRP bars are reasonably conservative, while Khalil and Tayfur model is un-conservative. This issue makes it essential to modify the presented equations in this research for predicting the flexural strength of UHPFRC beams using GFRP bars.

Free Vibration of Functionally Euler-Bernoulli and Timoshenko Graded Porous Beams using the Transfer Matrix Method

Yousef S. Al Rjoub,Azhar G. Hamad 대한토목학회 2017 KSCE JOURNAL OF CIVIL ENGINEERING Vol.21 No.3

In this paper, an analytical method is developed to study the dynamic behavior of functionally imperfect Euler-Bernoulli and Timoshenko graded beams with differing boundary conditions, namely, hinged-hinged, clamped-clamped, clamped-hinged, and clamped-free. A transfer matrix method is used to obtain the natural frequency equations. The modified rule of mixture is used to describe the material properties of the functionally graded beams having porosities. The porosities are assumed to be evenly distributed over the beam cross-section. In this study, the effects of boundary conditions, material volume fraction index, slenderness ratio, beam theory, and porosity on natural frequency are determined. The present results are validated with results available in the literature.

A Curriculum For Teaching Arabic Language For Non- Arabic Speakers With Reference To Modern Linguistics

( Yousef Abdul Fattah ) 한국아랍어아랍문학회 2004 아랍어와 아랍문학 Vol.8 No.2

Laminar and turbulent channel flow simulation using residual based variational multi-scale method

Yousef Ghaffari Motlagh,Hyung Taek Ahn 대한기계학회 2012 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.26 No.2

We present a residual-based isogeometric variational multiscale method to solve laminar and turbulent channel flow. Residual-based variational multiscale method is a new finite element formulation for solving turbulent flows using a large-eddy simulation type modeling. Isogeometric analysis, a new finite element method using CAD blending functions as its basis functions, is employed for higher order approximation of the solution. First, laminar flow with Re 0.55 τ = through flat channel is considered and linear, quadratic and cubic basis functions, which are C0, C1, and C2 -continuous across element boundaries, respectively are employed and their accuracy is presented by the comparison with analytical result. Next, same methodology is applied to the turbulent channel flow with Re 180 τ = . Current results are validated by the comparison of turbulence statistics using available DNS data.

Effect of Herbal Medicine on Vaginal Epithelial Cells: A Systematic Review and Meta-analysis

( Yousef Rahmani ),( Khadijeh Chaleh Chaleh ),( Afshar Shahmohammadi ),( Shahla Safari ) 대한폐경학회 2018 대한폐경학회지 Vol.24 No.1

Objectives: The present meta-analysis aimed to assess the effect of the herbal medicine on the vaginal epithelial cells (VECs) among the menopausal subjects. Methods: The literature related to VECs exposed to various herbal medicines in menopausal women were searched on three databases, MEDLINE (1966-August 2017), Scopus (1990-August 2017) and Cochrane Library (Cochrane Central Register of Controlled Trials; 2014). Results: Totally, the meta-analysis was conducted on 11 randomised controlled trials. Based on the findings, the standardized mean difference (SMD) of maturation value (MV) was observed to be elevated by 0.48% (95% interval confidence [CI], 0.108-0.871; P = 0.012), as well as the heterogeneity was high (I² = 84%; P < 0.001). The MV revealed a significant increase in soy group (SMD, 0.358; 95% CI, 0.073-0.871; P = 0.014) compared to the control group. Conclusions: The herbal medicines exhibited a statistically significant effect on the VECs. A significant effect on the VECs was also found in the subgroup analysis of the patients, who received soy. However, further and extensive studies are required to achieve reliable outcomes. (J Menopausal Med 2018;24:11-16)

TB Trifusion Antigen Adsorbed on Calcium Phosphate Nanoparticles Stimulates Strong Cellular Immunity in Mice

Yousef Amini,Bagher Moradi,Mohsen Tafaghodi,Zahra Meshkat,Kiarash Ghazvini,Mahdi Fasihi-Ramandi 한국생물공학회 2016 Biotechnology and Bioprocess Engineering Vol.21 No.5

Among various vaccine candidates, subunit vaccines play an important role in immune protection against tuberculosis (TB). Calcium phosphate (CP) is considered as a strong inorganic adjuvant due to its great potential in increasing immune responses. The purpose of this study was to evaluate specific immune responses following the administration of trifusion-CP nanoparticles. The physiochemical properties of these nanoparticles, including morphology, particle size, zeta potential and adsorption rate, were measured in vitro. Subcutaneous immunization was performed three times on days 0, 14, and 28. Two weeks after the last administration, IFN-gamma, IL-4, and TGF-beta levels were measured by indirect enzyme linked immunosorbent assay (ELISA). The trifusion protein was successfully adsorbed onto calcium phosphate nanoparticles. The mean sizes of the resultant trifusion- CPN and CPN were 97.84 ± 12.08 and 67 ± 11.85 nm, respectively. CPN containing trifusion had stronger ability to induce IFN-gamma than the control groups. IL-4 and TGF-beta secretions in trifusion and trifusion-CPN groups were higher than those in the PBS group. However, there was no significant (p > 0.05) difference in IL-4 and TGFbeta concentrations between trifusion group and trifusion- CPN group. Therefore, calcium phosphate nanoparticles are good candidates for immunization against TB because antigen can be easily adsorbed onto CPN and strong cellular immune responses against CPN-antigen can be stimulated.

A Three-Dimensional Micro-Mechanical Model for Predicting the Layer Longitudinal Compression Strength of Composite Laminates

Yousef S. Al Rjoub,Karim S. Numayr,Butainah M. Al-Qudah 대한토목학회 2016 KSCE JOURNAL OF CIVIL ENGINEERING Vol.20 No.4

A three-dimensional micro-mechanical model for predicting the compressive strength of composite laminates is presented in this paper. The effect of initial misalignment of fiber angle on the compressive strength of fibrous composites is investigated. The compressive strength of fibrous composites is estimated using the actual initial misalignment of fibers in the rotated plane. The initial misalignment angles in both directions are defined as a curve in the form of a cosine function. Equilibrium equations are then derived for a Representative Volume Element (RVE) along the axis of the fibers using total potential energy principle. Minimization of the total potential energy with respect to the amplitudes defined by the initial waviness function of the fibers yields a formula used to define the maximum compressive strength of fibrous composite materials. The formula obtained in this paper is used to study continuous fiber/polymer matrix composites. The results obtained by the model presented in this paper are in a good agreement with experimental data obtained from compression tests on [±60ο/0ο] specimens and theoretical results available in the literature.

White Blood Cell Count to Mean Platelet Volume Ratio Is a Prognostic Factor in Patients with Non-ST Elevation Acute Coronary Syndrome with or without Metabolic Syndrome

Yousef Rezaei,Mohammad Reza Dehghani,Sanam Fakour,Nasim Arjmand 대한심장학회 2016 Korean Circulation Journal Vol.46 No.2

Background and Objectives Leukocyte and platelet have been found to be associated with metabolic syndrome (MetS). We aimed to determine the usefulness of a novel marker named white blood cell count to mean platelet volume ratio (WMR) for predicting outcomes of non-ST elevation acute coronary syndrome (NSTE-ACS) with or without MetS. Subjects and Methods A total of 331 NSTE-ACS individuals (60±12.5 years, 57.4% male) were enrolled and followed for a median of 24 months. MetS was identified using the National Cholesterol Education Program Adult Treatment Panel III criteria. Results Patients were divided into two groups: high WMR (WMR≥720) and low WMR (WMR<720). Major adverse cardiovascular events (MACE) and MetS rates were significantly greater in the higher WMR group compared to those in the low WMR group (MACE: 14.3% vs. 25%, p=0.014; MetS: 50.9% vs. 75%, p<0.001). MetS was diagnosed in 62.2% of patients. MACE incidence in patients with or without MetS was comparable (p=0.737). Among MetS individuals, patients in the high WMR group had more MACE than the low WMR group (11.2% vs. 26.5%, p=0.007). However, MACE was comparable among non-MetS individuals (p=0.681). In multivariable Cox regression analysis, hazard ratios (HR) of MACE incidence for high-WMR in MetS individuals was 2.616 (95% confidence interval: 1.282–5.339, p=0.008). However, HR of MACE incidence for high WMR in non-MetS individuals was not significant. Conclusion Among NSTE-ACS patients without revascularization therapy, elevated admission WMR was associated with an increased risk of developing composite MACE in MetS individuals but not in non-MetS patients.

Analytical modeling of work hardening of duplex steel alloys in the milling process

Yousef Mohammadi,Hossein Amirabadi 대한기계학회 2022 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.36 No.3

Severe plastic deformation in cutting operations such as milling might change mechanical properties (especially the strength and hardness) of the machined surface and its underlying layers. This phenomenon called work hardening and reduces machinability. This study presents an analytical solution to calculate the work hardening of the upper layers of the workpiece in the milling process of 2205 duplex stainless steel. In this regard, the stresses in the cutting regions are calculated to find the stress and temperature fields in the workpiece. Then the strain and strain rate values are calculated for each point of the surface and subsurface layers using the determined stress field. Finally, the Johnson-Cook material model is used to calculate flow stress and work hardening. Experimental results of the different machining conditions have been used to validate the proposed model. However, comparisons of subsurface microhardness and resultant cutting force obtained by an analytical model with experimental tests showed that the model properly predicts the amount of work hardening.