Importance of Annual Report to the Shareholders: Empirical Evidence from Bangladesh

Naima Khatun,Jannatul Naima,Ziaul Karim,Lamia Alam 한국유통과학회 2016 The Journal of Asian Finance, Economics and Busine Vol.3 No.3

Shareholders solely depend on annual reports to make investment, credit and other decisions. Investors expect that information should be reliable, relevant, comparable, consistent and thus easy to use for decision making. But whether the importance of annual reports to all shareholders is equally significant is a question of research. Thus, this research study tries to find out the importance of reading annual reports to the investors. A questionnaire survey is conducted on investors considering thirty one general shareholders and six brokers. This research based survey finds that most of the shareholders have no knowledge about accounting or finance and they have little knowledge about capital markets due to lack of training. This study also finds that general shareholders read an annual report at least moderately except value added statement, chairman’s review, director’s report and rumor. This study recommends human resource should be developed through adequate training, and annual reports should provide transparent and quality information which will ultimately increase the confidence of investors.

A Literature Review on Intellectual Capital

Naima Khatun,Md Musfiqur Rahman 한국유통과학회 2016 KODISA ICBE (International Conference on Business Vol.2016 No.-

Intellectual capital is an emerging issue in academic research nowadays. Intellectual capital reporting is one kind of external reporting to meet the demand of interested users. Interested users keep close eyes on intellectual assets due to its role of wealth creation. This study deals with the theoretical and reporting aspect of the intellectual capital. In theoretical aspect, this study includes definition of intellectual capital, indicators of intellectual capital, intellectual capital statement and its objectives. In the reporting aspect, this study shows how to report intellectual capital in Australian Universities. Moreover, this study also shows the reporting of intellectual capital in financial and non financial firms of Bangladesh. This study finds that intellectual capital should be presented in a fixed format and human, relational and structural capital should be included as intellectual capital. This study also finds that firms have the tendency not to disclose intellectual capital information. This study recommends that mandatory requirement of legislation, effective corporate governance mechanism and stock exchange listing requirement might increase the quality of intellectual reporting.

Mechanisms of Anti-Obesity and Anti-Inflammatory Effects of Omega 3 Fatty Acids in Adipose Tissue

Naima Moustaid-Moussa 한국식품영양과학회 2016 한국식품영양과학회 학술대회발표집 Vol.2016 No.10

Wind Turbine’s Gearbox Aided Design Approach Using Bond Graph Methodology and Monte Carlo Simulation

Naima Jouilel,Mohammed Radouani,Benaissa El Fahime 한국정밀공학회 2021 International Journal of Precision Engineering and Vol.8 No.1

Uncertainties in geared products vary according to different levels; there are design uncertainties (physical assumptions, parameters estimations, etc.), manufacturing errors (cutting defects, assembly errors, defects due to heat treatments, etc.) and operating errors such as lubrication. In this paper, uncertainties effect on the transmitted power within a 750 kW Horizontal Axis Wind Turbine gearbox is investigated. A methodology for transmission chain modelling and parametric synthesis in the design phase is detailed. It is based on Bond Graph theory to establish uncertain physical model and Monte Carlo Simulation to conduct a parametric synthesis allowing the definition of each parameter’s interval of variation. After model verification by means of 20-Sim (Controllab product), power gap reveals a variation of 34.87 kW around the nominal value. In addition, Monte Carlo Simulation allows the prediction of each parameter variation effect on the torque transmitted to the induction machine. Study’s results will provide designers with information to conduct a robust design and then achieve high machine’s efficiency.

A Training Intervention for Supervisors to Support a Work-Life Policy Implementation

Naima Laharnar,Nancy Glass,Nancy Perrin,Ginger Hanson,W. Kent Anger 한국산업안전보건공단 산업안전보건연구원 2013 Safety and health at work Vol.4 No.3

Background: Effective policy implementation is essential for a healthy workplace. The Ryan-Kossek 2008 model for work-life policy adoption suggests that supervisors as gatekeepers between employer and employee need to know how to support and communicate benefit regulations. This article describes a workplace intervention on a national employee benefit, Family and Medical Leave Act (FMLA), and evaluates the effectiveness of the intervention on supervisor knowledge, awareness, and experience withFMLA. Methods: The intervention consisted of computer-based training (CBT) and a survey measuring awareness and experience with FMLA. The training was administered to 793 county government supervisors in the state of Oregon, USA. Results: More than 35% of supervisors reported no previous training on FMLA and the training pre-test revealed a lack of knowledge regarding benefit coverage and employer responsibilities. The CBT achieved: (1) a significant learning effect and large effect size of d ¼ 2.0, (2) a positive reaction to the training and its design, and (3) evidence of increased knowledge and awareness regarding FMLA. Conclusion: CBT is an effective strategy to increase supervisors’ knowledge and awareness to support policy implementation. The lack of supervisor training and knowledge of an important but complex employee benefit exposes a serious impediment to effective policy implementation and may lead to negative outcomes for the organization and the employee, supporting the Ryan-Kossek model. The results further demonstrate that long-time employees need supplementary training on complex workplace policies such as FMLA.

An Improved Fast Kurtogram Based on an Optimal Wavelet Coefficient for Wind Turbine Gear Fault Detection

Naima Grabsia,Elias Hadjadj Aoul,Salah Saad 대한전기학회 2022 Journal of Electrical Engineering & Technology Vol.17 No.2

Serious failures of wind turbine drive-trains occur in gear which plays an essential role. Owing to the complicated vibration signal of faulty gear and the characteristic fault frequency buried in the background noise. Thus, detecting a defect of this component with classical methods is a great challenge. In order to overcome this issue, a combined technique of time–frequency analysis based on Morlet wavelet coeffi cient (MWC) and fast kurtogram (MWC-FK) is proposed for gear fault detection. The Morlet wavelet (MW) is able to detect components impulses and the fast Kurtogram (FK) is appropriate for environmental noise elimination and extracts the impulses in the fi ltered signal. First, the wavelet coeffi cient is obtained using the continuous Morlet wavelet transform decomposition for further analysis. Then, the wavelet coeffi cient signal that has the highest value of the kurtosis index is chosen. Finally, the selected signal is fi ltered by an optimal band-pass fi lter based on fast kurtogram. In order to confi rm the usefulness and robustness of the proposed method, a real vibration signal of wind-turbine pinion with fault is used in this work. The results have showed the effi ciency of the proposed method in gear fault detection and the extraction of fault characteristic frequencies by the squared envelope spectrum (SES) of the fi ltered Morlet wavelet coeffi cient signal.

The Effects of Exchange Rate on Norway’s Bilateral Trade Flow to the UK Via Maritime and Other Transport Modes: Does the ‘Marshall-Lerner’ Condition Hold?

Naima Saeed 인하대학교 정석물류통상연구원 2020 JOURNAL OF INTERNATIONAL LOGISTICS AND TRADE Vol.18 No.2

This paper analyzes the impact of macroeconomic variables such as real exchange rate, exchange-rate volatility, and economic growth of the UK and Norway on Norway’s bilateral trade flow to the UK via maritime and other transport modes. The first two models considered trade volume (import and export) via only maritime transport, while the third and fourth models considered trade volume via modes other than maritime transport. The empirical validity of the Marshall-Lerner condition is tested to see whether a devaluation of the real exchange rate improves the trade balance in the long term. In addition to the longterm relationship among variables, short-term effects are also evaluated. The results show that the real income of Norway and its trading partner (the UK) is the main determinant of bilateral trade flow via maritime and other transport modes. Moreover, the results indicate that in the long run, the Marshall-Lerner condition is satisfied only for bilateral trade via modes other than maritime transport.

GENOMICS IN NUTRITIONAL SCIENCES : APPLICATIONS TO OBESITY RESEARCH

Naima Moustaid Moussa 이화여자대학교 인간생활환경연구소 2002 생활환경대학 출범 기념 심포지엄 : 생활환경학의 새로운 시도 Vol. No.

This presentation will introduce the major analytical techniques used in modern nutritional sciences. These include genetics, genomics, proteomics and metabolomics. Applications of some of these techniques to obesity research are discussed. Specifically, we will review the recent progress in obesity research emphasizing the role of adipose tissue in obesity and associated disorders. The first obesity gene to be discovered was agouti. The product of this gene is secreted from human adipose tissue. Alterations in expression of the agouti gene in the central nervous system and/or in peripheral tissues leads to increased adiposity. Interaction of this gene with high fat diets further promotes adiposity. We used genetically engineered models of agouti expression as well as cultured adipocytes are used to dissect the function of this protein and the mechanisms leading to obesity when its expression is altered.

A Training Intervention for Supervisors to Support a Work-Life Policy Implementation

Laharnar, Naima,Glass, Nancy,Perrin, Nancy,Hanson, Ginger,Anger, W. Kent Occupational Safety and Health Research Institute 2013 Safety and health at work Vol.4 No.3

Background: Effective policy implementation is essential for a healthy workplace. The Ryan-Kossek 2008 model for work-life policy adoption suggests that supervisors as gatekeepers between employer and employee need to know how to support and communicate benefit regulations. This article describes a workplace intervention on a national employee benefit, Family and Medical Leave Act (FMLA), and evaluates the effectiveness of the intervention on supervisor knowledge, awareness, and experience with FMLA. Methods: The intervention consisted of computer-based training (CBT) and a survey measuring awareness and experience with FMLA. The training was administered to 793 county government supervisors in the state of Oregon, USA. Results: More than 35% of supervisors reported no previous training on FMLA and the training pre-test revealed a lack of knowledge regarding benefit coverage and employer responsibilities. The CBT achieved: (1) a significant learning effect and large effect size of d = 2.0, (2) a positive reaction to the training and its design, and (3) evidence of increased knowledge and awareness regarding FMLA. Conclusion: CBT is an effective strategy to increase supervisors' knowledge and awareness to support policy implementation. The lack of supervisor training and knowledge of an important but complex employee benefit exposes a serious impediment to effective policy implementation and may lead to negative outcomes for the organization and the employee, supporting the Ryan-Kossek model. The results further demonstrate that long-time employees need supplementary training on complex workplace policies such as FMLA.

ON DEFORMED-SASAKI METRIC AND HARMONICITY IN TANGENT BUNDLES

Boussekkine, Naima,Zagane, Abderrahim Korean Mathematical Society 2020 대한수학회논문집 Vol.35 No.3

In this paper, we introduce the deformed-Sasaki metric on the tangent bundle TM over an m-dimensional Riemannian manifold (M, g), as a new natural metric on TM. We establish a necessary and sufficient conditions under which a vector field is harmonic with respect to the deformed-Sasaki Metric. We also construct some examples of harmonic vector fields.