http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
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.
Adnan, Ashfaq,Lam, Robert,Chen, Hanning,Lee, Jessica,Schaffer, Daniel J.,Barnard, Amanda S.,Schatz, George C.,Ho, Dean,Liu, Wing Kam American Chemical Society 2011 Molecular pharmaceutics Vol.8 No.2
<P>In this work, we have combined constant-pH molecular dynamics simulations and experiments to provide a quantitative analysis of pH dependent interactions between doxorubicin hydrochloride (DOX) cancer therapeutic and faceted nanodiamond (ND) nanoparticle carriers. Our study suggests that when a mixture of faceted ND and DOX is dissolved in a solvent, the pH of this solvent plays a controlling role in the adsorption of DOX molecules on the ND. We find that the binding of DOX molecules on ND occurs only at high pH and requires at least ∼10% of ND surface area to be fully titrated for binding to occur. As such, this study reveals important mechanistic insight underlying an ND-based pH-controlled therapeutic platform.</P><P><B>Graphic Abstract</B> <IMG SRC='http://pubs.acs.org/appl/literatum/publisher/achs/journals/content/mpohbp/2011/mpohbp.2011.8.issue-2/mp1002398/production/images/medium/mp-2010-002398_0008.gif'></P>
A study of differential identities on $\sigma$-prime rings
Adnan Abbasi,Md. Arshad Madni,Muzibur Rahman Mozumder 대한수학회 2023 대한수학회논문집 Vol.38 No.3
Let $\mathcal{R}$ be a $\sigma$-prime ring with involution $\sigma$. The main \linebreak objective of this paper is to describe the structure of the $\sigma$-prime ring $\mathcal{R}$ with involution $\sigma$ satisfying certain differential identities involving three derivations $\psi_1, \psi_2$ and $\psi_3$ such that $\psi_1[t_1,\sigma(t_1)]+[\psi_2(t_1),\psi_2(\sigma(t_1))] + [\psi_3(t_1),\sigma(t_1)]\in \mathcal{J}_Z$ for all $t_1\in \mathcal{R}$. Further, some other related results have also been discussed.
Goldie extending property on the class of $z$-closed submodules
Adnan Tercan,Ramazan Yasar,Canan Celep Yucel 대한수학회 2022 대한수학회보 Vol.59 No.2
In this article, we define a module $M$ to be $G^{\, z}$-extending if and only if for each $z$-closed submodule $X$ of $M$ there exists a direct summand $D$ of $M$ such that $X\cap D$ is essential in both $X$ and $D$. We investigate structural properties of $G^{\, z}$-extending modules and locate the implications between the other extending properties. We deal with decomposition theory as well as ring and module extensions for $G^{\, z}$-extending modules. We obtain that if a ring is right $G^{\, z}$-extending, then so is its essential overring. Also it is shown that the $G^{\, z}$-extending property is inherited by its rational hull. Furthermore it is provided some applications including matrix rings over a right $G^{\, z}$-extending ring.
Entropy generation in hydrodynamic slip flow over a vertical plate with convective boundary
Adnan Saeed Butt,Sufian Munawar,Asif Ali,Ahmer Mehmood 대한기계학회 2012 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.26 No.9
The present article aims to report the effects of hydrodynamic slip on entropy generation in the boundary layer flow over a vertical surface with convective boundary condition. Suitable similarity transformations are used to transform the fundamental equations of hydrodynamic and thermal boundary layer flow into ordinary differential equations. The governing equations are then solved numerically using the shooting method and the velocity and the temperature profiles are obtained for various values of parameters involved in the governing equations. The expressions for the entropy generation number and the Bejan number are presented and the results are discussed graphically and quantitatively for the slip parameter, the local Grashof number, the Prandtl number, the local convective heat transfer parameter, the group parameter and the local Reynolds number. It is observed that due to the presence of slip, entropy production in a thermal system can be controlled and reduced.
Adnan Ahmed,Lan Xu,Jing Yin,Mingdi Wang,Fawad Khan,Muhammad Ali 한국섬유공학회 2020 Fibers and polymers Vol.21 No.9
It is very difficult to electrospin pure chitosan (CS) due to the repulsive forces between its ionic groups producedin the electrospinning process, resulting in the formation of nanofibers by blending CS with other natural or syntheticpolymers for electrospinning. In this research work, a high-throughput fabrication of CS/poly(ethylene oxide) (PEO)nanofibers were obtained using a modified free surface electrospinning (MFSE), which contained a titanium solutionreservoir with thick smooth edges. Effects of the concentrations of acetic acid (AA), CS and PEO on the conductivity andviscosity of spinning solutions as well as the morphology, crystallinity and yield of CS/PEO nanofibers were investigated. And the fabrication mechanism of MFSE was studied by simulating the electric field distribution using Maxwell 3D due tothe importance of electric field distribution in the spinning process. The simulation results of electric field were in keepingwith the experimental data and indicated the MFSE could produce a lot of high-quality CS/PEO nanofibers.
Behavior of dry medium and loose sand-foundation system acted upon by impact loads
Adnan F. Ali,Mohammed Y. Fattah,Balqees A. Ahmed 국제구조공학회 2017 Structural Engineering and Mechanics, An Int'l Jou Vol.64 No.6
The experimental study of the behavior of dry medium and loose sandy soil under the action of a single impulsive load is carried out. Different falling masses from different heights were conducted using the falling weight deflectometer (FWD) to provide the single pulse energy. The responses of soils were evaluated at different locations (vertically below the impact plate and horizontally away from it). These responses include; displacements, velocities, and accelerations that are developed due to the impact acting at top and different depth ratios within the soil using the falling weight deflectometer (FWD) and accelerometers (ARH-500A Waterproof, and Low capacity Acceleration Transducer) that are embedded in the soil and then recorded using the multi-recorder TMR-200. The behavior of medium and loose sandy soil was evaluated with different parameters, these are; footing embedment, depth ratios (D/B), diameter of the impact plate (B), and the applied energy. It was found that increasing footing embedment depth results in: amplitude of the force-time history increases by about 10-30%. due to increase in the degree of confinement with the increasing in the embedment, the displacement response of the soil will decrease by about 25-35% for loose sand, 35-40% for medium sand due to increase in the overburden pressure when the embedment depth increased. For surface foundation, the foundation is free to oscillate in vertical, horizontal and rocking modes. But, when embedding a footing, the surrounding soil restricts oscillation due to confinement which leads to increasing the natural frequency, moreover, soil density increases with depth because of compaction, that is, tendency to behave as a solid medium.