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.

아랍어의 사전적 의미의 확대 현상에 대한 연구

Yousef A. Farg 한국아랍어아랍문학회 2007 아랍어와 아랍문학 Vol.11 No.1

The aim of this research is to investigate the lexical generation in the nominal and verbal derivatives. The phenomena of the lexical generation plays an important role in the expansion of lexical items. This research is composed as follow: In the preface, I will introduce the derivation of the lexical items in the morphological and syntactic fields. The first chapter will focus on the concept of the derivation from the viewpoint of Arab grammarians. In the second chapter, the study on the generation of lexical items in view of the derivation will be made. This study finally leads to manifesting that the Arabic is not only a generative language, but also that the semantical generation of the lexical items. is made through the semantical connotation.

A combined hydrochemical-statistical analysis of Saq aquifer, northwestern part of the Kingdom of Saudi Arabia

Yousef Nazzal,Izrar Ahmed,Nassir S.N. Al-Arifi,Habes Ghrefat,Awni Batayneh,Bassam A. Abuamarah,Faisal K. Zaidi 한국지질과학협의회 2015 Geosciences Journal Vol.19 No.1

The present study includes detailed hydrochemicalassessment of groundwater resources of Saq aquifer. The Saq aquifercovers a large area (about 375,000 km²) and lies in the arid regionwith low annual rainfall and extremely high evaporation. In the studyarea, groundwater serves as the major source for agricultural activityand for domestic usages. A total of 295 groundwater samples collectedand were analyzed for physico-chemical parameters such ashydrogen ion concentration (pH), total dissolved solids (TDS) andelectrical conductivity (EC), sodium (Na+), potassium (K+), magnesium(Mg2+), and calcium (Ca2+) ,bicarbonate (HCO3) chloride(Cl−), sulfate (SO42−) and nitrate (NO3). The goal and challenge forthe statistical overview was to delineate chemical distributions ina complex, heterogeneous set of data spanning over a large geographicrange. After de-clustering to create a uniform spatial sample distributionwith 295 samples, histograms and quantile-quantile (Q-Q)plots were employed to delineate subpopulations that have coherentchemical affinities. The elements showing significantly higher positivecorrelation are: TDS with EC; Ca with EC, TDS; Mg and EC,TDS, Ca, K; Cl and EC, TDS, Mg, Na, Ca; SO4 and EC, TDS, Ca,Cl, Na, Mg. The distribution of major ions in the groundwater isNa+ > Ca++ > Mg++ > K+ and Cl− > SO4−2 > HCO3− > NO3−. Ionicabundance plot of alkalis with Ca and Mg is suggestive of mix typetrends of concentrations as evident by moderate correlation (r =0.57). About 60% of the total samples have alkalis abundance andrests have more Ca + Mg concentrations than alkalis. Taking bothresults of cluster tree and geochemical features of variables intoconsideration, the authors classify the elements into two major groups,the first includes TDS, Na, EC, Cl, Ca, SO4, and Mg, where therelationship within the group are strong. The second group includesK, HCO3, pH, and NO3. This group has close relationship with group1 demonstrate that, the increase in the concentration to some elementscould be the same. Some of the analyzed parameters approach anormal distribution, as both their skewnesses and kurtoses reachclose to “0”. The study revealed that, all of the element pairs exhibitpositive relations.

Evaluation of Internal Resistance in Asphalt Concretes

Yousef Zandi,Muhammet Vefa Akpinar 한국콘크리트학회 2012 International Journal of Concrete Structures and M Vol.6 No.4

Composites are somewhat more difficult to model than an isotropic material such as iron or steel due to the fact that each layer may have different orthotropic material properties. In finite element literature the asphalt mixes are represented by using rectangular meshes, not the actual picture of their cross-sections. Asphalt aggregate size and distribution in the asphalt concrete sample, aggregate shape, and fractured surface effects are ignored. In this research, the actual image of the sample including all these effects were directly considered in the finite element. The samples, were cut into cross-sections and were scanned. The image-processing toolbox of Labview was utilized in obtaining the rectangular gray images of the scanned images. In the rectangular sample the aggregates were white and the asphalt binders were black. The grayscale images were converted by LABVIEW into the format required by ANSYS as an input file, with the same dimensions. The nodes at the bottom of the model were constrained in both x and y directions. Left and right edges were symmetry and top was free. Certain amount of pressure was applied along the top surface to simulate the tire pressure.

Human Resource Management Practices and Employee Performance: The Role of Job Satisfaction

Yousef ALSAFADI,Shadi ALTAHAT 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.1

This study aims to investigate the impact of Human Resource Management Practices (HRMP) on improving Employee Performance (EP). The study is accomplished by hypothesizing the impact of HRMP on EP, additionally, this impact is theorized to be mediated through job satisfaction. Employee engagement is also taken into account because of the potential moderating effect it has within the theorized model. Data was collected from 480 questionnaires which were distributed among commercial banks’ workers in Jordan and were analyzed using structural equation modeling techniques (SEM), path analysis, and confirmatory factor analysis (CFA). Analysis of a moment structures (AMOS) software version 24 was applied to complete our analysis. The results show that HRMP had a positive impact on EP, as well as job satisfaction and its components (job stability and job enrichment). The mediating role of job satisfaction (enrichment and stability) was discovered. Finally, employee engagement emerged as a moderating variable linking HRMP and EP. The findings of this study show the importance of the role played by job satisfaction and employee engagement in achieving human resources performance goals. Future analysis is recommended to gain deeper insight into the relationship between HRMP, job satisfaction, worker training, and performance appraisal.

Economic Status Inequality Is a Predictor for Screening and Health Utilization

Yousef Veisani,Ali Delpisheh,Salman Khazaei 대한가정의학회 2018 Korean Journal of Family Medicine Vol.39 No.1

The Impact of Knowledge-Oriented Leadership on Innovative Performance through Considering the Mediating Role of Knowledge Management Practices

Yousef Ramezani,Zehed Safari,Arezoosadat Hashemiamin,Zahra Karimi 대한산업공학회 2017 Industrial Engineeering & Management Systems Vol.16 No.4

Strategists consider knowledge as a basic asset source through passing from source-oriented to knowledge-oriented approach in organizations, and the value of knowledge is evaluated based on how that knowledge is used in organization process, in order to produce goods and services. The purpose of this the study is to evaluate the impacts of aspects of knowledge-oriented leadership on innovative performance through considering mediating role of knowledge management practices in head quarter’s domain of energy consultant engineering of Khorasan. The methodology of this research is descriptive study. Also, the purpose of the study is an applied research. The study population consisted of all employees in head quarter’s domain of energy consultant engineering of Khorasan that includes 200 people. According to Morgan table, the sample size is 130 people that the questioners were randomly distributed among them. The questioner was used for data collection, and LISREL software was used for data analysis. The results of the study proved the impacts of aspects of knowledge-oriented leadership on innovative performance through considering mediating role of knowledge management practices in headquarters’ domain of energy consultant. In this context, the present study hypothesis was confirmed.

Comparison of Cancer Prevalence in Physicians with That of the General Population, and Important Considerations

Yousef Veisani,Ali Delpisheh 대한가정의학회 2016 Korean Journal of Family Medicine Vol.37 No.5

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Cell Death Mechanisms in Esophageal Squamous Cell Carcinoma Induced by Vesicular Stomatitis Virus Matrix Protein

Yousef Douzandegan,Abdolvahab Moradi,Zahra Gray,Hadi Razavi Nikoo,Alijan Tabarraei,Alireza Tahamtan 질병관리본부 2019 Osong Public Health and Research Persptectives Vol.10 No.4

Objectives: Vesicular stomatitis virus (VSV) is under development as an oncolytic virus due to its preferential replication in cancer cells and oncolytic activity, however the viral components responsible have not yet been determined. In this study the effects of VSV wild-type (wt) and M51R-mutant matrix proteins (M51R-mMP) on apoptosis, pyroptosis, necroptosis, and autophagy pathways, in an esophagus cancer cell line (KYSE-30) were investigated. Methods: The KYSE-30 cells were transfected with pcDNA3.1 plasmids encoding wt or M51R-mMP, and apoptosis, pyroptosis, necroptosis, and autophagy were evaluated 48 and 72 hours after transfection. Results: KYSE-30 cells transfected with VSV wt and M51R-mMPs significantly reduced cell viability to < 50% at 72 hours post-transfection. M51R-MP significantly increased the concentration of caspase-8 and caspase-9 at 48 and 72 hours post-transfection, respectively (p < 0.05). In contrast, no significant changes were detected following transfection with the VSV wt plasmid. Moreover, VSV wt and M51RmMP transfected cells did not change the expression of caspase-3. VSV wt and M51R-mMPs did not change caspase-1 expression (a marker of pyroptosis) at 48 and 72 hours post-transfection. However, M51R-mMP and VSV wt transfected cells significantly increased RIP-1 (a marker of necroptosis) expression at 72 hours post-infection (p < 0.05). Beclin-1, a biomarker of autophagy, was also induced by transfection with VSV wt or M51R-mMPs at 48 hours post-transfection. Conclusion: The results in this study indicated that VSV exerts oncolytic activity in KYSE-30 tumor cells through different cell death pathways, suggesting that M51R-mMP may potentially be used to enhance oncolysis.