Institutional Ownership Heterogeneity and Earnings Management Practices

Muhammad Adnan PARWAR,Shahzad HUSSAIN,Abdul WAHEED,Qaisar Ali MALIK,Muddasir MEHBOOBMuhammad Adnan PARWAR,Shahzad HUSSAIN,Abdul WAHEED,Qaisar Ali MALIK,Muddasir MEHBOOB 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6

The manipulation of the firms’ earnings reported in the financial statements, also known as earnings management, is common among companies. The current study examined the relationship of institutional ownership heterogeneity and earnings management practices through the Arellano-Bond Dynamic Data-Estimation regression approach. The study adopted the Kothari et al. (2005) model for the measurement of earnings management practices. The research classified the institutional investors into different categories such as mutual funds, pension funds, investment companies, foreign companies, and group ownership. The study analyzed the selected variables by tanking a sample of 206 listed companies on Pakistan Stock Exchange (PSX) for 2013 to 2018. Consistent with agency theory, the results reveal that mutual funds and financial firms’ ownership curtail earnings management practices. Our results reveal the negligible effect of group ownership, investment companies’ ownership, and pension funds ownership in curtailing the earnings management practices in Pakistan. As a result, the findings support monitoring the role of hedge funds and international ownership in earnings management, which restricts managers’ opportunistic behavior. Thus, the proclivity of earnings management practices by managers is mitigated by mutual funds and foreign ownership as compared to the other institutional ownership structure in Pakistani firms.

Composition-Dependent Structural, Dielectric and Ferroelectric Responses of Lead-Free Bi0.5Na0.5TiO3–SrZrO3 Ceramics

Adnan Maqbool,Ali Hussain,Jamil Ur Rahman,Rizwan Ahmed Malik,송태권,Myong Ho Kim,Won Jeong Kim 한국물리학회 2016 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.68 No.12

The influence of SrZrO3 (SZ) addition on the crystal structure, piezoelectric and the dielectric properties of lead-free Bi0.5Na0.5TiO3 (BNT−SZ100x, with x = 0 − 0.10) ceramics was systematically investigated. A significant reduction in the grain size was observed with SZ substitution. The X-ray diffraction analysis of the sintered BNT−SZ ceramics revealed a single perovskite phase with a pseudocubic symmetry; however, electric poling indicated a non-cubic distortion in the poled BNT−SZ ceramics. With increase in the SZ content, the temperature of maximum dielectric constant (Tm) shifted towards lower temperatures, and the curves became more diffuse. Enhanced piezoelectric constant (d33 = 102 pC/N) and polarization response were observed for the BNT−SZ5 ceramics. The results indicated that SZ substitution induced a transition from a ferroelectric to relaxor state with a field-induced strain of 0.24% for BNT−SZ9 corresponding to a normalized strain of 340 pm/V.

A homozygous mutation in the insulin gene (INS) causing autosomal recessive neonatal diabetes in Saudi families

Adnan Al Shaikh,Bader Shirah,Somaya Alzelaye 대한소아내분비학회 2020 Annals of Pediatirc Endocrinology & Metabolism Vol.25 No.1

Purpose: Insulin gene (INS) mutations are a rare cause of permanent neonatal diabetes and mature-onset diabetes of the young (MODY10). Homozygous mutations have been reported to cause diabetes by decreasing insulin biosynthesis through distinct mechanisms. In this study, we report a homozygous mutation c.-331C>G in the INS gene causing autosomal recessive neonatal diabetes in Saudi families and share our experience with diagnosis and management. Methods: We retrospectively reviewed all cases diagnosed with diabetes during the first week of life. We identified 18 cases, and all underwent genetic testing to identify the cause. Most had mutations in common genes (9 in KCNJ11 and 5 in ABCC8). The inclusion criterion for this study was a mutation in the INS gene. Results: Four patients from 3 Saudi families had mutations in the INS gene. All patients were born with low birth weight and were diagnosed with neonatal diabetes at the age of 2 days. Sanger sequencing analysis identified a homozygous INS pathogenic promoter variant, c.-331C>G. All patients were managed by insulin therapy. Two patients had persistent diabetes and in 2 cases diabetes resolved. Conclusion: This report indicates that a homozygous mutation in the INS gene is a probable and important cause of neonatal diabetes in Saudi Arabia. The c.-331C>G variant in the INS gene identified in our study showed variability both within and between families and different outcomes ranging from early resolution of diabetes after 2 months of life to permanent diabetes.

A comparative study of linear control strategies on the aerodynamics twin rotor system

Adnan Qayyum Shah,Muhammad Awais,Muhammad Zafar,Ashfaq Ahmed,Muhammad Mudassar,Muhammad Muneer,Memoona Saif,Abdul Razzaq,Seong Ho Jang,김선형,박영권 대한기계학회 2023 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.37 No.8

This work presents the comparative study among pole-placement (PP), optimalcontrol using output-feedback (OCOF), linear-quadratic regulator (LQR), and PID controllers for the twin rotor multi-input multi-output system (TRMS). The pitch and yaw are key attributes for stabilizing the TRMS MIMO system and control of flight. The main objective of this study is to use these classical controller techniques to monitor the pitch and yaw angles of TRMS and show the result of these techniques. Simulation results depicts the actual performance and reveals how PP outperforms the other techniques.

Challenges and Issues of Resource Allocation Techniques in Cloud Computing

( Adnan Abid ),( Muhammad Faraz Manzoor ),( Muhammad Shoaib Farooq ),( Uzma Farooq ),( Muzammil Hussain ) 한국인터넷정보학회 2020 KSII Transactions on Internet and Information Syst Vol.14 No.7

In a cloud computing paradigm, allocation of various virtualized ICT resources is a complex problem due to the presence of heterogeneous application (MapReduce, content delivery and networks web applications) workloads having contentious allocation requirements in terms of ICT resource capacities (resource utilization, execution time, response time, etc.). This task of resource allocation becomes more challenging due to finite available resources and increasing consumer demands. Therefore, many unique models and techniques have been proposed to allocate resources efficiently. However, there is no published research available in this domain that clearly address this research problem and provides research taxonomy for classification of resource allocation techniques including strategic, target resources, optimization, scheduling and power. Hence, the main aim of this paper is to identify open challenges faced by the cloud service provider related to allocation of resource such as servers, storage and networks in cloud computing. More than 70 articles, between year 2007 and 2020, related to resource allocation in cloud computing have been shortlisted through a structured mechanism and are reviewed under clearly defined objectives. Lastly, the evolution of research in resource allocation techniques has also been discussed along with salient future directions in this area.

Classical vs. Modern Genetic and Breeding Approaches for Lily (Lilium) Crop Improvement: A Review

Adnan Younis,Yoon-Jung Hwang,Ki-Byung Lim 한국화훼산업육성협회 2014 화훼연구 Vol.22 No.2

Lilies are of great economic important floweringplant that belongs to the genus Lilium can be grown underdiverse climatic conditions. During the last decade the lilyhas gained popularity worldwide among cut flowers and pot-ted flowering plants. Seeing the great recognition of lilies ininternational flower trade, several breeding approacheshave been adopted on different Lilium sections/groups andmore than 10,000 lily cultivars have been bred. Innovativebreeding strategies and advancement in molecular and bio-technology techniques have made the assortment of liliesdramatically. Different DNA marker approaches have greatpotential to increase the precision and efficiency of conven-tional lily breeding via marker-assisted selection (MAS) anddifferent breeders used it for Lilium crop improvement. Inthis review, different approaches and techniques that lilybreeders have employed to develop novel cultivars are dis-cussed. It is imperative to recognize that there must be anenhanced integration and synchronization in different lilyobjective oriented breeding programs, so that current issues,barriers etc. can be well identified with their appropriatesolutions.

Batch Preparation and Characterization of Anthocyanin/CS/PEO Nanofiber Membranes for Food Packages

Adnan Ahmed,Meng Zhang,Siqi Li,Lan Xu 한국섬유공학회 2023 Fibers and polymers Vol.24 No.9

Chitosan (CS), as a biocompatible and biodegradable nature polymer, has excellent antibacterial property. Poly(ethylene oxide) (PEO), as a biomaterial with thermal stability, biocompatibility and biodegradability, has good spinnability. Anthocyanin, as a natural colorant agent with different molecular structures under different pH values, has good antibacterial and antioxidant properties and can be applied as a pH indicator. Electrospun nanofiber membranes (NFMs) show great application prospects in food packaging due to their unique structural and functional advantages. In this work, anthocyanin/CS/PEO nanofiber membranes (NFMs) for food packaging were batch prepared by the spherical section free surface electrospinning (SSFSE), and their yield reached 5.8 ± 0.4 g/h. The morphology, structure and properties of CS-based NFMs were explored, which showed that they were hydrophilic and had excellent antibacterial activity against Escherichia coli (E. coli) and Staphylococcus aureus (S. aureus). Among them, anthocyanin/CS/PEO NFMs exhibited better mechanical properties and high antioxidant activity. Furthermore, the color changes of anthocyanin/CS/PEO NFMs at different pH values were investigated, illustrating that they could be used as a visual monitoring food packaging, and their application effects in beef storage were studied.

Intelectin-1 and Endocrinological Parameters in Women with Polycystic Ovary Syndrome : Effect of Insulin Resistance

Adnan Jassim Mohammed Al-Fartosy,Nadhum Abdulnabi Awad,Amel Hussein Mohammed 이화여자대학교 의과학연구소 2020 EMJ (Ewha medical journal) Vol.43 No.1

Objectives: We aimed to evaluate the effect of insulin resistance (IR) on serum Intelectin-1 and endocrinological hormones levels in obese and non-obese women with and without polycystic ovary syndrome (PCOS) in Basrah, Iraq. Methods: From 124 women volunteers, 60 patients with primary and 64 patients with secondary, while 56 normal ovulatory women were taken as controls. Their fasting insulin hormone, intelectin-1, anti-Mullerian hormone, luteinizing hormone (LH), follicle stimulating hormone (FSH), prolactin (PRL), estradiol (E2) and testosterones (T) were determined by ELISA methods. BMI, glucose and quantitative insulin sensitivity check index as well as IR was determined by the homeostasis model assessment. Results: A significant changes (P<0.05) were seen in the level of homeostasis model assessment-IR, E2 and T. Levels of anti-Mullerian hormone, LH, LH/FSH ratio and prolactin were significantly (P<0.01) increased and level of intelectin-1 and E2/T ratio were significantly (P<0.01) decreased, while quantitative insulin sensitivity check index level was not significantly different (P>0.05) between the patients (1oPCOS and 2oPCOS) and control groups. On the other hand, our data reported that FSH level was significantly (P<0.05) lower in obese and higher in non-obese patients with PCOS as compared to control group. Conclusion: Levels of intelectin-1 and endocrinological hormones have significantly associated with body mass index, IR and physical activity in patients and normal groups and the strategies that can modulate levels of these parameters would improve metabolic disarrangements in women with PCOS.

Social Network Analysis of an Online Smoking Cessation Community to Identify Users’ Smoking Status

Adnan Muhammad Shah,Xiangbin Yan,Abdul Qayyum 대한의료정보학회 2021 Healthcare Informatics Research Vol.27 No.2

Objectives: Users share valuable information through online smoking cessation communities (OSCCs), which help peoplemaintain and improve smoking cessation behavior. Although OSCC utilization is common among smokers, limitations existin identifying the smoking status of OSCC users (“quit” vs. “not quit”). Thus, the current study implicitly analyzed user-generatedcontent (UGC) to identify individual users’ smoking status through advanced computational methods and real datafrom an OSCC. Methods: Secondary data analysis was conducted using data from 3,833 users of BcomeAnEX.org. Domainexperts reviewed posts and comments to determine the authors’ smoking status when they wrote them. Seven types of featuresets were extracted from UGC (textual, Doc2Vec, social influence, domain-specific, author-based, and thread-based features,as well as adjacent posts). Results: Introducing novel features boosted smoking status recognition (quit vs. not quit) by 9.3%relative to the use of text-only post features. Furthermore, advanced computational methods outperformed baseline algorithmsacross all models and increased the smoking status prediction performance by up to 12%. Conclusions: The results ofthis study suggest that the current research method provides a valuable platform for researchers involved in online cessationinterventions and furnishes a framework for on-going machine learning applications. The results may help practitioners designa sustainable real-time intervention via personalized post recommendations in OSCCs. A major limitation is that onlyusers’ smoking status was detected. Future research might involve programming machine learning classification methods toidentify abstinence duration using larger datasets.

The Effect of Boronizing on the Magnetization Behaviour of Low Carbon Microalloyed Steels

Adnan Calik,Mustafa Serdar Karaka?,Nazim Ucar,Omer Bari? Aytar 한국자기학회 2012 Journal of Magnetics Vol.17 No.2

The change of saturation magnetization in boronized low carbon microalloyed steels was investigated as a function of boronizing time. Specimens were boronized in an electrical resistance furnace for times ranging from 3 to 9 h at 1123 K. The metallurgical and magnetic properties of the specimens were investigated using optical microscopy (OM), scanning electron microscopy (SEM), X-ray diffraction (XRD) and vibrating sample magnetometry (VSM). A boride layer with saw-tooth morphology consisting of FeB and Fe₂B was observed on the surface, its thickness ranged from 63 ㎛ to 140 ㎛ depending on the boronizing time. XRD confirmed the presence of Fe₂B and FeB on the surface. The saturation magnetization decreased with increasing boronizing time. This decrease was attributed to the increased thickness of the FeB and Fe₂B phases. Cracks were observed at the FeB/Fe₂B interfaces of the samples. The number of interfacial cracks increased with increasing boronizing time.