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.

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

Prediction of compressive strength of concrete using neural networks

Yousef A. Al-Salloum,Abid A. Shah,Saleh H. Alsayed,Tarek H. Almusallam,M.S. Al-Haddad,H. Abbas 사단법인 한국계산역학회 2012 Computers and Concrete, An International Journal Vol.10 No.2

This research deals with the prediction of compressive strength of normal and high strength concrete using neural networks. The compressive strength was modeled as a function of eight variables: quantities of cement, fine aggregate, coarse aggregate, micro-silica, water and super-plasticizer, maximum size of coarse aggregate, fineness modulus of fine aggregate. Two networks, one using raw variables and another using grouped dimensionless variables were constructed, trained and tested using available experimental data, covering a large range of concrete compressive strengths. The neural network models were compared with regression models. The neural networks based model gave high prediction accuracy and the results demonstrated that the use of neural networks in assessing compressive strength of concrete is both practical and beneficial. The performance of model using the grouped dimensionless variables is better than the prediction using raw variables.

Investigations on the influence of radial confinement in the impact response of concrete

Yousef Al-Salloum,Saleh Alsayed,Tarek Almusallam,S.M. Ibrahim,H. Abbas 사단법인 한국계산역학회 2014 Computers and Concrete, An International Journal Vol.14 No.6

Annular and solid concrete specimens with different aspect ratios and static unconfined compressive strengths were studied for impact loading using SHPB test setup. Numerical simulations in LSDYNA were also carried out and results were validated. The stress-strain curves obtained under dynamic loading were also compared with static compressive tests. The mode of failure of concrete specimen was a typical ductile failure at high strain rates. In general, the dynamic increase factor (DIF) of thin solid specimens was higher than thick samples. In the numerical study, the variation of axial, hydrostatic and radial stresses for solid and annular samples was studied. The core phenomenon due to confinement was observed for solid samples wherein the applied loads were primarily borne by the innermost concrete zone rather than the outer peripheral zone. In the annular samples, especially with large diameter inside hole, the distribution of stresses was relatively uniform along the radial distance. Qualitatively, only a small change in the distribution of stresses for annular samples with different internal diameters studied was observed.

Simulation of laminar flow through eccentric annuli using isogeometric variational multiscale method

Yousef Gaffari Motlagh,이은택,안형택 대한기계학회 2015 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.29 No.8

We present an application of the Residual-based variational multiscale (RBVMS) methodology to the computation of laminar eccentricannular pipe flow with eccentricities of 0.5 and 1. Isogeometric analysis is utilized for higher order approximation of the geometryand solution using Non-uniform rational B-splines (NURBS) functions. The ability of NURBS exactly representing curved circular geometriesmakes NURBS-based isogeometric analysis attractive for the application to the flow through the eccentric annuli. By using theexact representation of circular boundary, the limiting case of the eccentricity, i.e. the inner circular wall actually touches the outer circularwall, is successfully demonstrated.

Effect of 6-Benzylaminopurine, Kinetin and Gibberellic Acid on Shoot Initiation and Proliferation of Junebearing Straberry cv. Camarosa

Yousef Hamidoghli,Mahmood Sadeghi,Mahmood Esna-Ashari 한국원예학회 2006 한국원예학회 기타간행물 Vol.- No.-

Impact of Cellular Genetic Make-up on Colorectal Cancer Cell Lines Response to Ellagic Acid: Implications of small interfering RNA

Yousef, Amany I,El-Masry, Omar S,Abdel Mohsen, Mohamed A Asian Pacific Journal of Cancer Prevention 2016 Asian Pacific journal of cancer prevention Vol.17 No.2

Background: $K^-Ras$ activation is an early event in colorectal carcinogenesis and associated mutations have been reported in about 40% of colorectal cancer patients. These mutations have always been responsible for enhancing malignancy and silencing them is associated with attenuation of tumorigenicity. Among downstream effectors are the RAF/MEK/ERK and the PI3K/Akt signaling pathways. PI3K/Akt signaling leads to reduction of apoptosis, stimulated cell growth and enhanced proliferation. Ellagic acid (EA), a naturally occurring antioxidant, has recently emerged as a promising anti-cancer agent. Purpose: To evaluate the impact of cellular genetic makeup of two colon cancer cell lines with different genetic backgrounds, HCT-116 ($K^-Ras^-/p53^+$) and Caco-2 ($K^-Ras^+/p53^-$), on response to potential anti-tumour effects of EA. In addition, the influence of $K^-Ras$ silencing in HCT-116 cells was investigated. Materials and Methods: Cellular proliferation, morphology and cell cycle analysis were carried out in addition to Western blotting for detecting total Akt and p-Akt (at Thr308 and Ser473) in the presence and absence of different concentrations of EA. Cell proliferation was also assessed in cells transfected with different concentrations of $K^-Ras$ siRNA or incubated with ellagic acid following transfection. Results: The results of the present study revealed that EA exerts anti-proliferative and dose-dependent pro-apoptotic effects. Cytostatic and cytotoxic effects were also observed. p-Akt (at Thr308 and Ser473) was downregulated. Moreover, EA treatment was found to (i) reduce $K^-Ras$ protein expression; (ii) in cells transfected with siRNA and co-treated with EA, pronounced anti-proliferative effects as well as depletion of p-Akt (at Thr308) were detected. Conclusions: Cellular genetic makeup ($K^-Ras^-/p53^-$) was not likely to impose limitations on targeting EA in treatment of colon cancer. EA had a multi-disciplinary pro-apoptotic anti-proliferative approach, having inhibited Akt phosphorylation, induced cell cycle arrest and showed an anti-proliferative potential in HCT-116 cells (expressing mutant $K^-Ras$).

Catalytic hydrolysis of ammonia borane for hydrogen generation using Cu(0) nanoparticles supported on TiO₂ nanofibers

Yousef, Ayman,Barakat, Nasser A.M.,EL-Newehy, Mohamed H.,Ahmed, M.M.,Kim, Hak Yong Elsevier 2015 Colloids and surfaces. A, Physicochemical and engi Vol.470 No.-

<P><B>Abstract</B></P> <P>Cu(0) nanoparticles supported on TiO<SUB>2</SUB> nanofibers (Cu-decorated TiO<SUB>2</SUB> NFs) are introduced as an effective photocatalyst for hydrolytic dehydrogenation of ammonia borane (AB) under solar radiation. The introduced Cu-decorated TiO<SUB>2</SUB> NFs were prepared using electrospinning followed by hydrothermal treatment as a novel route for preparation of metal-decorated metal oxide nanofibers. Interestingly, the utilized physicochemical characterizations showed that the prepared nanocatalyst composed of core TiO<SUB>2</SUB> NFs decorated by Cu(0) NPs. A strong photocatalytic activity for catalytic hydrolysis of AB under solar radiation using the introduced nanocatalysts was observed. The results reveal that high rate of hydrogen release from ammonia borane (2.75 equivalent moles) as compared to undecorated TiO<SUB>2</SUB> NFs (1.6 equivalent moles) and pristine Cu NPs (1.2 equivalent moles). The obtained high hydrogen production, in case of the introduced Cu-decorated TiO<SUB>2</SUB> NFs, is attributed to the dual effect of counter parts. Furthermore, the introduced nanofibers could be utilized for three successive cycles with the same efficiency which reflects high stability. Moreover, the photocatalytic activity of the introduced NFs was further confirmed by photodegradation of methylene blue (MB) under solar radiation; complete removal was observed after 120min.</P> <P><B>Highlights</B></P> <P> <UL> <LI> Cu(0) nanoparticles covered surface of titanium dioxide nanofibers. </LI> <LI> High catalytic activity in hydrogen release from ammonia borane. </LI> <LI> Prepared photocatalyst can be reused with the same activity. </LI> </UL> </P>

Allele and Genotype Frequencies of the Polymorphic Methylenetetrahydrofolate Reductase and Colorectal Cancer among Jordanian Population

Yousef, Al-Motassem,Shomaf, Maha,Berger, Sondra,Ababneh, Nidaa,Bobali, Yahya,Ali, Dema,Al-Hasan, Sara,Diab, Ola,Ismail, Said Asian Pacific Journal of Cancer Prevention 2013 Asian Pacific journal of cancer prevention Vol.14 No.8

Background: Methylenetetrahydrofolate reductase (MTHFR) is involved in DNA synthesis and repair. We here aimed to investigate two common polymorphisms, C677T and A1298C, with genotype and haplotype frequencies in colorectal cancer (CRC) cases among Jordanian. Materials and Methods: 131 CRC cases were studied for MTHFR C677T and A1298C polymorphisms, compared to 117 controls taken from the general population, employing the PCR-RFLP technique. Results: We found the frequency of the three different genotypes of MTHFR C677T among Jordanians to be CC: 61.7%, CT: 35.2%, and TT 3.1% among CRC cases and 50.9%, 38.8% and 10.3% among controls. Carriers of the TT genotype were less likely to have CRC (OR=0.25; 95%CI: 0.076-0.811; p=0.021) as compared to those with the CC genotype. Genotype analysis of MTHFR A12987C revealed AA: 38.9%, AC: 45%, and CC 16% among CRC cases and 37.4%, 50.4% and 12.2% among controls. There was no significant association between genetic polymorphism at this site and CRC. Haplotype analysis of MTHFR polymorphism at the two loci showed differential distribution of the TA haplotype (677T-1298A) between cases and controls. The TA haplotype was associated with a decreased risk for colorectal cancer (OR=0.6; 95% CI: 0.4-0.9, p=0.03). Conclusions: The genetic polymorphism of MTHFR at 677 and the TA haplotype may modulate the risk for CRC development among the Jordanian population. Our findings may reflect an importance of genes involved in folate metabolism in cancer risk.